ESSEX RECOVERY FOUNDATION COMMUNITY FUND ESSEX RECOVERY FOUNDATION ANNUAL REPORT & ACCOUNTS FOR THE YEAR ENDED 30th SEPTEMBER 2023 RegISter Charlty Number 118S336 EDMUND CARR LLP Chartered Accountants 146 New London Road Chelmsford Essex CM2 OAW
ESSEX RECOVERY FOUNDATION YEAR ENDED 30 SEPTEMBER 2023 CONTENTS Trustee5' report Independeni Examinels retmbrt io the Trusiees Statement of Financial Activities Balanee Sheet Statement of ca5hflows 10 Notes io (he a¢¢ounts
ESSEX RECOVERY FOUNDATION CHARITY INFORMATION YEAR ENDED 30 SEPTEMBER 2023 REFERENCE AND ADMINISTRATIVE INFORMATION ChArity N&me Essex Reeovery Foujmlation ChArity Number 1185335 Address Moulsham Mill Parkway Chelmsford Essex CM2 7PX Trustees Dr Nl Roberts Mr5 Nl Goldie Mr J Harring¥toii Mr D Clarke Mr A Sheldon Mrs D Paiel MrJ C'wk Mr N Marsh Independent Exarniner Sandra Morrell FCCA Edmund C'aff LLP 146 New iA)ndon Road Chelmsford Essei CNI? 0.4W
ESSEX RECOVERY FOUNDATION TRUSTEES. REPORT YEAR ENDED 30 SEPTEMBER 2023 The trustees have pleasure in presenting their repon and financial sratements of the Charity for ihe year ended 30 Septernber 20?- OBJECTIVES AND ACTIVITIES Our vision: "Essti Reeovtry Foundation aims to build a i'isiblt rncoi'en" communit) Who .111 ugt their woiee to influence ho sen'ices function and change perceplions of addiclion and recoTrerv.- One of our core objectives is to rake over ihc Inanagen)ent and future commissioning of Essex County Council's kdICtIon and recovery service contracts. Our innovative approach brings together the evidence, the provideTS, and the community to revolutionise recovery ai an individual and Sysmie level. We will deliver this vision by- Growing the recovery eommunity- whether in person or online. the dedicated recovery communiiy spacL8 e sirive io creatc are safe and non-judgemenial. They exisi 'Ith the aim of providin opportunilies for people lo connect ¢0 oihers with shared experience. Empowering people and their •ds- a crucial pari of our work is to develop a model which focuses on lisieninbj to the recovery communiiy and providing a plaiforni for people to share iheir experiences. opinions, and ideas io help us influence p)silive ehan¥e wiihin drug and aleohol addietion services in Essex. Influencing life•changin8 services- Essex Recovery Foundation is in a unique p)sition to influence whcrc fundinb for drubr and alcohol 5crvices is InI in Essex. We believe that lived expericnce of addiction needs ¢0 be a¢ ihe heart of the commissioning process and we will ensure tha¢ the recovery community's opinions are ceniral io ihe decision-making process. Changing pereeption5- in order to achieve true 50cietal change. will challenge and chai)ye people's r¢¢ption5 of addiction and make r0Very everybody's respoiisibilitv. Through our work at F.ssex Recovery Foundation. we M'ill create a movement where rKople in Essex are Proud to understand addiction and Sup1ft recovery. The directors confimi that they have had due regard to guidance published by ihe Charity Commission on public bencfit. ACHIEVEMENTS AND PF.RFORMANCE Essex Recovery Foundation worked alongside an agency called The Brainwheel to conduct a full rebrand of the charity w'hich included a new. 'ebsite and logo. Thi5 wa5 launched in January 20?3.
ESSEX RECOVERY FOUNDATION TRUSTEES. REPORT YEAR ENDED 30 SEPTEMBER 2023 As set out within our siraiegy, we coniinued wilh a focus on growing ihe recovery communiry. This has included fortnightl> Walk and Talk, tours in all 14 districts in E55ex {ineluding Southend and Thurrockl, as well as 'Welcome to Essex Recovery Foundation 5e55ions to provide an opportunity to meet the local community and share our mission. We attended communit), events to raise our profile and were invited io Sak. at sei'eral staiutory voluntary sector meeiings including Family Soluiions. Disirict Louncil. CVS Networking and Think Family partnership rncetings. The Needs Assessment report commissioned in the previous financial year highlighd a gap in provision for 0P[e post-ireatment. so we held focus groups wilh nMberS of the recovery coJiimuJJiiy to determine what regular activilies people wanied io access. This feedback led us to deelOping perinaneni Recovery Spaces hosted in public locations across Essex. To deliNer this work.. we recruited tliree Space Coordinaiors io develop Recoveri. Spaces in North, Wesi, Mid and South Essex and we are aiming to have three spaces launLhcd by October ?0?3. We hav¢ also organized a nuinlKr of ad-huL ¢v¢nls, includiiig a day ai a beach hut. a elIbeing eveni. paddle-t*)arding insiruciing and social nieei-ups. To expand our reaeh. we developed two volunieering roles for people with lived experien¢¢ of addiction.. Ouircach Voluntccrs and Voiccs of Recovery VolUn¢T$. The volunieers havc SUPkX)rtcd us 1[h a iiumbcr of opportuniiies. including a week-long iour of the county for Alcohol Aw'areness Week from the 3Td.7ih July which saw speak to over ?00 niembeTS of the public. We also hosled an 'lnlrodu¢¢ioii lo Volunieering. session on ihe 141h Septemr 2013 which was aiiended by 10 more people who expressed an inteTest in tr¢ing involved. In September ?093. we delivered a Speaker Workshop for the Voices of Recovery volunteers iviih tl)e Proj¢c¢ Manab7er for Aspirdtions iii Sou¢h¢nd. This M'orkshop ainied to empower voluiil¢er5 Wltli lived experience of addiction lo feel confident aboul sharing their personal recover} journey. On the 17th May 2023. we hosted our off]¢1 1oun¢h event ot County Hotel in Chelmsford. This was attended by over I•0 guests and provided us an opw)nuniiy io share our five-year stTate¥ic frainework with the rccovery eomniunity. This evcnt l%'aS 5UPPOrted by a recovery-based record la1 callcd Not Saints who invited two artists lo [rOmI. During Ihe eveni. members of ihe conimuilltv were presented with Reco¥nition Aivards for three separdte cate¥ories'. reco¥nition lor a persoi)'s progre55 in recovery; recognitioll for outstwiding work in fwovery 5eryices: and rQgnI(10n for a P05Ltive contribution to tlie recovery community. The Workforce Training & Development Lead sthrted in November ?022 to tske the lead on the second area of our 5trate8y. Empowering People & Their Ideas The role w'as created to asS15t in upskillii)g ai)d building thc capacity of the drug and alcohol workforce and volunteers across Essex and to coordinate an effective sysiem-wide training programme M'hich sirengihens ihe eJTeciiveness of service delivery and improve5 recruitmcnt and tentiOn within thc 5y5tem. We conducted a needs assessment for the whole dThg and alcohol recovery system in Essex to highlight the gaps in provision and any areas for concern. InitiallN'. the focus "]1[ be oil rolling out a trainiiig programme which increases the M'orkforce s knowledge suNounding housing pathwa}'s in Essex, this will include inforniaiion on housing legislation and improied supp)rt for navigaiing the housing sys(eni. A furthcr menu of trnIng for the workforce is being develottd and details will be shared within next year s report.
ESSEX RECOVERY FOUNDATION TRUSTEES. REPORT YEAR ENDED 30 SEPTEMBER 2023 We have also staned a projeci io creale a comprehensive map of the addiciion and recovery services in Essex. This will lead io an interaciive sedion ofihe Essex Recovery Foundation's website which we hope to share within next year'5 report. To deliver the ihird area of our siraiegy. 'Influencing LIfhanging Services. we appoinied a Radical Changye Lead who w'ould be responsible for puttinbF the lived experience of addiction at the ceiitTe of the omniissioning preSS for addiction and recoverv service conirdcts in Essex. We developed a miKiel called the 'Three Steps to Radical Change. M'hich Southend. Essex & Thurrock Drug & Alcohol Partnership ISETDAPI have agreed adopi when commissioning and managing contracts. The three Steps ar¢.. To review all exisiing conirdcts and nder processes. To implement a new lived experience elenieni io all fulure conifdcts and lender prLKesses.' one vhich includcs pcoplc with lived expcricnce, w idcniifv the gaps, issucs, w)d posirive Ork froin the very beginning ofihe process. To implement an ongoing monitoring and measureinent of success t(KTrl h1¢h u'ill be led by Essex Recovery Foundation and ac(18 a human coniexi io the dath and ststlslics we currenily have access to. Off the back of thi5, w'e delii'ered a Irdining session called 'Understanding Comini55ioI)ing' to tlie reLovery' Lommunit), io empo.er then) io b)ei involved m.iih ihis 'ork aiid io help them beiier undersiand the role they will play wi¢hin the coiiimissioning proce55. The trJiiiingy was delivered by ihe Head of Public Health and Wellbein¥ ai EX Couniy Council and was attended by 21 people. We appoinied an ind¢pend¢nt agenl lo conduci a comprehensive and governance review ofthe Iwo Essex ReCoer), Foundation s boards: the Board ofTrusiees and tl)e Recovery Advisory Comniittee which is niade up of people wilh lii.ed experience ofaddiciion. The review was conipleied to ensure we had the best POS5ible slmcture io help the charity nKTrve into ils nexi phase of STO¢h. On (he 14th Scptei)Iber 7023 rollowing extensive consultation with ihe Recovery Advisory Comniillee. li was deterniined that rhi5 board would be dissolved io pale ihe %vdy for more inclusive op)rtUnI1]eS for people with lived experience of addiction and recovery 10 share their voice in a non-hierarchical forniat as reflected within the second step of the 'Three Slep5 to Radical Change.. Finally. to support the onb>oillbY b>rowih of the chariiy. an Execuiive Assistani was appointed in June 2023 to assist with operatlons and administration. With the recruitment of five nem. members ofsthff in total. Crdinated several training opportunities for the whole team.. Emergency FiT5t Aid. Profe55ional Boundaries and Safe¥uardii)¥ Adult5. We also registered with an online training provider, IHASCO. a¢¢essible to all stsff and volunteers, M,hich ¢overs all mandatory Iraining in alignment with our tKTrlicies and procedures. By the end of ihe financial year, we had 384 membeTS regislered to Essex Recovery Foundation.
ESSEX RECOVERY FOUNDATION TRUSTEES. REPORT YEAR ENDED 30 SEPTEMBER 2023 FINANCIAL REVIEW We received quarterl}. paymenis of £3? ?75 from year No of ihe ihree year Naiional Lottery Community Fund gFrant IRC London and South East Re&yionl. totallin¥ £1 ?9.100 within the Iinancial )'ear. The total value of ihe grant over three years is £366,7. In May 2023 we received grants of £215,IXK) and £360,(XK) from Essex Counry Council which eontribuled to our overall operdtional costs. and particularly around community development and the lived ¢xperi¢n¢¢ element of commissioning drug and alcohol services in Essex. Expeiiditure has increased through the year due io recruiting paid employees and subsequent elevated activity. We have securcd further funds from Essex County Council and have grant agreemenls in place for the 20931?4 and )094,195 financial years. In Addition to these secure grani agreements. we are eonfident that we will ¢ontinue io attra¢t further funding due to our unique projecl M'lth compr¢h¢nsiv¢ plans for ihe future. Resenes Policy Our reserves policy 15 lo hold minimum free Teserves of £150.(KM). Unrestricted funds a¢ 30 September 20?3 M'ere £407. The balancc of rcsiricted funds from Essex Couiiiy Council held at the year ciid M'as £487.?01. This included funds io cover projeci and core operating costs in the period l October 2023 to 31 March ?0?4 which amounted lo £300.000. The National Lottery Conimunily Fund grai)I fund balaiice of £163,080 is Tes¢ricted to use on our projects. PLANS FOR THE FUTURE Our key plan5 for the futilTe are to continue delivering on our aims and objectives from our four areas within our strategic fran)ework.. Grom'in the recove communit Communicate our vision and more people in Esscx. Through QUT visible re¢oN'ery conimunity. we will share our vision for a more hopeful future for people affected b>. drug and alcohol addiction. Our work will cover the eiitirety of Essex to ensure we reach those who are not in tradiiional recoveTI' paih%'ays or who are still in active addiction. Creale to bring people ¢oge¢ber. Pcople tell u5 that Connectin with others is a crucial element of long-terni recoverv. To help us achieve our mission, we ivill create a warieiy of spaces to encourage ihe recovery community to connect with people who have shared experiences in safe environments whi¢h harness hope. ¢reativit)', and joy. We will be settinbT up a new and permanent hub ivhich Mill becotne the hotne of Essex Recovery Foundation. It .111 have a communii}' cafe. flexible ivorkspace and a training rM for the whole re¢overy ¢ommunitv and w'orkforce to uiilise and enjoy.
ESSEX RECOVERY FOUNDATION TRUSTEES. REPORT YEAR ENDED 30 SEPTEMBER 2023 Support people to navigate addiction and recoi'ery seriices. We M'ill help people to a¢¢ess lif¢-¢hanging services iii Essex, al whatev¢r stage they are in their recovery. ConDttt with partDers who 5bare our i'is1011. We believe ihat (he recower). workforce should aciively be part of ihe recovery community. We will ivork iih any pcoplc, organisations, groups, or seryices who share our goal of improving thc cxpcricncc of recoverv in Essex. Em werin le and iheir ideas.. ProTride 4 variet). of ways for people ¢0 share their opinions. By re¢ogTnisingT that people have differin&T capacit}. to en&agie 'ith us. we will ensure equality of opportunity io contribute io EeX Recovery Foundaiion's work wiihin the cominunity. De>'elop a volunteering training aTrd employment programme. We will provide meaningful opportunities to help people achieve their personal aspirations, whetlier as a volunteer or employe¢. Equip people wlih the skllls to speak publicly #boul their experlence As an organisation with lived experience at its core, we will amplify the voices of the recovery ¢ommuni¢y and ensure they are heard. Nurture grassroots projeets. We want recovery spaces to be led and created by the community. We will develop a clear process for people to contribule to our mission with their owi ideas. projects. and initiatives. Influen¢in lifhan in service Put the reetsver>' eommunity al the he#rt of Influenclng liftachanging senlees. We will use the voices and e.Kperiences ofihe recovery communily to conlribute to the ongoing improvement of drug and alcohol addiclion services in Essex. Tgke g brave 8nd rgdical 9PprCh to commissionin We aim to transfomi the commissionin¥ process and ensure that the recovery community influence key decisions around commissioning services, M'ith support from EsseA Counly Council. Gather evidence for informed decision-makin lrt order to asse5S the effectivene55 of scrvice& w'e have created a system where we record feedback from people 1th lived experience and use it as evidence to influence change. This is our 3 sreps to radical change, a n)odel w'hich is building momentum and having a profowid imtyact on how the ¢ommi5sionin¥ ofdrug and alcohol 5ervice5 work5 in Essex.
ESSEX RECOVERY FOUNDATION TRUSTEES. REPORT YEAR ENDED 30 SEPTEMBER 2023 Help make Essex tbe best place lo w'ork ID recoTrery. Essex Recovery Foundation will work wilh our panners io creaie a workforce that feel valued and are proud to work within addiction and rccovery in Essex. Chan in erce tions. Educate the wider eommunity About rteol'ery. We M'ill promote compassion lomwds addiction and improve society'5 awareness and understandii)g of re¢ov¢ry. Be visible and celebrated in our ¢ommwTrity. Through our recovery spaces and beyond, we will make recoveTJ' visible and an iniegral part of the Essex ¢ommuni¢y. STRUCTURE, GOVERNANCE AND MANAGEMENT The ¢hari¢y L5 a ¢hariiable in¢ortK>rated organisation ICIO) and is governed by its ¢onstLtution dated 16 September 2019. Trnstees haie been appointed based on their skill sei. lived expcricnce of addictioi) and recovery and passion for the endeai'our. We have an aspiration lo eveniually haNe lo/0 of trustees wlio have lived experience. Moving forward. we will identify any ski115 gaps and continue ¢0 approach potential Irusiees from within our recovery communi1> and .here appropriate and necessary. we will advertise exiernally via an open and transparenl recruitmeni process. The financial statements have been prepared io give a'true and fair. view and have departed from the Charities IA¢¢ounts and Reports) Reg7ulalions 2008 only lo the exlen¢ required io provide a'lrue and fair view,. This depanure has involved follom'inkp Accouniingtr and Reponing> by Chariiies PTeparinkTr their accoullt in accordance with thc Financial Rcporting Standard applicablc in the UK and Rcpublic of Ireland {FRS 102) issued on 16 July ?014 raiher than Ihe Accounting and Reponing by ChaTlties'. Statement of Recommended Practice elTeciive from l April 2(M)5 which h&% since been withdrawn. Approi.ed bN" tlie Truslees on ....1.9.auly 2Q24....... and signed on iheir behalf by- Trustee
ESSEX RECOVERY FOUNDATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES YEAR ENDED 30 SEPTEMBER 2023 I report to the charity. trustees on m). examIn10n of ihe accounts of the charity for the year ended 30 September ?023 which are set out on geS 8 to 16. Responsibilitits and basis of report As the charity's trusiees you are r¢sponsibl¢ for the preparation orth¢ a¢counts in a¢¢ordanc¢ with the requireTnenls of the Charitie5 Act ?01 l {'Ihe Act'l. I report in re5peet of my examination ofthe eharity's accounts carricd out under section 145 of the Act and in carrying oui my examination I have followed all Ihe applicable Directions gien by tlie Charity Commission under seciion 14515Mb) of ihe Aci. Edmund Carr LLP provides bk-keeping services io ihe charity and I can confirm that I have applied the provisions of th¢ R¢vis¢d Eihical Stsnilard 2024 issu¢d by the Financial Reporting CouJi¢il. Independent examiner's slglement qince the charity's gross income excttded £?50.000 your examiner must be a member of a body listed in seLtion 14) ot. th¢ ALI. I conlirni thai l am qualitied to und¢riak'¢ ih¢ ¢xaniinalioii becau l am a memb¢r ot the Assooiaiion o1.charter Certified A¢¢ount8nts. I have comple¢ed my examination. I confirm ¢hat no material matters have come lo MN. allen¢ion in unneLlion Isiih ihe examination b7iving me cause lo belieNe ihat in an>. Inalerial Tespec¢'. a¢¢oiLnlin&y re¢oTds M'ere noi kepi in respect ofihe ¢harity as requirtd by s¢¢tion 130 of the A¢t: or the account5 do no¢ accord with ¢hose records. the accounts do not comply w'ith ihe applicable requirements eoncerninb ihe form and content of aCCOLints sei out in the Charities {Aeeouiiis and Reports) Rc8ulaiioi)5 ?008 other than any requirement thai the aLLounis give a 'irue and lair l.le, iihich is not a matter considered as part of an independent ¢xaminotion. I have no concerns and have come across no oiher mailers in conneciion with ihe eiamination to which attention should be dra'n in this report in order to enable a proper uiiderslanding of the accounts to b¢ reached. Sandra Morrell FCCA Edmund Carr LLP 146 Ne London Road c.helmsford CM2 OAW 25 July.2024
ESSEX RECOVERY FOUNDATION STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 30 SEPTEMBER 2023 Unrestricted FuDds Restricted Funds Total 2023 Total 2022 Notes INCOME from: Donations and legacies 406 475,(h)O 475.406 210.001 TOTAL INCOME 406 475,(h)O 475.406 210.001 EXPENDITURE on: Charitable activities 3?2.038 322.038 78.061 TOTAL F.XPF.NDITURF. 3?2.038 32?.038 78.061 NET INCOMEIIEXPENDITURE 406 152.962 153.368 131,940 Transfer between funds NET MOVEMENT IN FUNDS 406 152,962 153.368 131,940 RECONCILIATION OF FUNDS Total funds brought forward 497,319 497,320 365,380 Total funds carried foti¥ard 407 650.?81 650.688 497.320 The nOS on pages I I 16 forni pan ofthese fmancial ststemenis.
ESSEX RECOVERY FOUNDATION BALANCE SHEET AS AT 30 SEPTEMBER 2023 2023 2022 Note FIXED ASSETS Tangible assets 7.777 1.558 CURRENT ASSETS Cash ai bank Debtors 471.751 98.108 401.196 499.304 65?,956 CRF.DITORS: Amounts falling due within ont itar 10.045 3,S42 NET CURRENT ASSETS 641,911 495.76? NET ASSETS 650.688 497.3?0 FUND61 OF THE CHARITY 10 407 650.?81 Res(ri¢ted 497.319 TOTAL CHARITY FUNDS 650.688 497.320 These financial statements were approved by ihe Trustees on .. 19 July. 2024 their bchalf bv.. and signed on James Cook" Trustee The nole5 on l I to 16 fonn part of these financial sternents.
ESSEX RECOVERY FOUNDATION STATEMENT OF CASH FLOWS YEAR ENDED 30 SEPTEMBER 2023 No¢es To¢al 2023 Total 2022 Net movement in fuThds for the reporting period las per the staiemeni of financial affliviiies) 153.368 131.940 Adjustments for: Ilncrease) I decre&%e in debtors Increase I Idccreasel in creditor5 Depreciation charge Cgsh tlows frorn op¢rntlDg x¢liviti¢5: Ntt c¥4sh proi'ided by / (used in) optrnting aclivilies 219.991 6,503 1.130 {34.496} 342 380.992 100.008 Cash flows fr&m investing aetivitits: Pl1hse of tangJibl¢ fixed ass¢ts Ntt cash proi'ided by / (used in) ini'esting #ctn'ities {7.349) (7,349) (1.9(101 (1.9001 Change in cash and cash equivalents in the reporting perifyj 373.643 98.108 Cash and cash equivalents broughi forward 98.108 Cash #nd cash equiv¥Jlents e*rried forw#rd 471.751 98.108 The notes on page5 1110 16 forni part of these finaneial statements. 10
ESSEX RECOVERY FOUNDATION NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2023 I. ACCOUNTING POLICIF.S Basi5 of accounting The accounts (financial sraiemenis) have been prepared in accordance with the starement of Recommended Praciice.. Accouniing and Re)ffIng by Charities preparing iheir accounts in accordance wilh ihe Financial Reporting Siandard applicable in ihe UK and Republic of Ireland IFRS 102) issued on 16 Julv 2014 and the Financial Reporting Sthndard applicable in ihe United Kingdom and Republic of Ireland IFRS 10?) and the Charities Aci 2011 and UK Generally Actepied Praciice as li applies from I January 2019. The accounts for ihe year ended 30 sepMber 2023 have beeii prepared on an accruals basis as ii)come has cxccedcd £250.000. The accounis for the )ear cndcd 30 Sepicmber ?022 ere prcparcd on a reccipis and paymenis basis. CompaTaiives have therefore been re$ted on an aC£nlS basis. The aceounis (financial staiemenis) have been prepared io give a'irue and fail view and have departed rrorn the Charilies IA¢counts and Reports) Regulaiion% 2008 only io ihe exienl required io provide a 'Irue and fair view,. This d¢partur¢ ha5 involved following¥ A¢counling and R¢poriiiig by Charities pr¢paring their acciTrunis in accordance w'iih ihe Financial Reporting Standard applicable in the UK aiid Republic of ITeland {FRS 1021 issued on 16 July 2014 rd¢her ihaii ihe Accountin&i and ReportiiiL by Charities.. Siaiemenl of Recommended Praciice effective from l April 2005 which has since been wiihdrawi. Essex Recovery Foundaiion is a Charitable Incowraied Organisaiion ICIO). It is a registered charity and mceis ihc definition ora public bencfii entiiv under l.-RS 102. Going eoneern The trustees consider ihai there are no material uncertainiies atM)tsi the charity's ability to contii)ue as a goin8 ¢on¢em. Income recognition All inconiing resources arc included in the Stsienient of financial Aclivities ISofAI wl)en the charity is legally entitled to the income after an). perforniance coiiditions have beeii Imet. th¢ amount cali b¢ measur¢d reliably and it is probable that the incom¢ will be rff¢iv¢d. For donations to be reLo¥nised (he Chariiy m.ill have been notified ofihe amounts and ihe seitlement date in MTi(ing. Irthere are conditions attached to the donaiion and this requires a level of perfomiance before entitlement can be obtained then incoTlle 15 deferred until those conditions are full>. met or tl)e fuifilment of those conditLOllS IS 14'ithin the control of the charity and it l5 probable that they w'ill be fi]Ifilled. Income from govemmeni and o(her gran(s are recognised ai fair value when (he chari(y has eniitlement after any perforniance ¢ondition5 have been met. it L5 probable that the income Mill be received and the amount can be tneasured reliabl>". If entitleTnent l5 not Tnet then these atnount5 are defted. Resources txpended All expenditure is accounted for on an aC¢nlS basis. The majority of costs are attributable to specific chariiable activiiies. Governance costs are associaied 1th the govemance arrangemenrs of the charity.
ESSEX RECOVERY FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 30 SEPTEMBER 2023 ACCOUNTING POLICIES (eontinued) Debtors And creditors Trade and other debtor5 r¢¢ogni5¢d ttt the s¢ttl¢m¢nt ornount due. CrlI0r$ are r¢¢ognis¢d ai iheir seiilemeni amount. Tangible fixed assets and depreciation Pri)*ision L5 mad¢ fur d¢pr¢Liation on tan&vible 0SS¢ts at rntes ¢#l¢ulated to write off the cost or valuaiion. less esiimaied residual value, of each assets over its expeLied useful life as follows.. Equipment 251Tr/0 slrdight line basis Fund accounting Funds held by ihe ¢haritv are eiih¢r'. Unresiricied gFcnerdl funds- Ihcse funds which can be used in accordance with the Lharitabl¢ objects a¢ the discretion of the In1¢¢5. Desiginated funds- these are funds set &side by the trusttts out of unrestricted funds for spe¢ifi¢ fulure purposes or projects. Restricted funds- these are funds that can only be used for particular restricted purposes within the objects of the ¢harily. Taxation As a rebllstered Charity, the company is exemw from income and corporation tsx lo the extent that its income and &Fains are applicable to charithble purposes only. DONATIONS AND LEGACIES Unre5trict¢d Re5¢ric¢¢d Funds Funds Tot¥1 Furtds Total Funds 2023 2022 General donations Gov¢rnm¢nt Grants Other Grants 406 406 475.000 475.000 210,000 406 475.000 475.406 210,001 12
ESSEX RECOVERY FOUNDATION NOTES TO THE FINANCIAL STATEMENTS leontlnuèdl YEAR ENDED 30 SEPTEMBER 2023 CHARITABLE EXPENDITURE Unresirieted Resiricted Funds Funds Total Funds 2023 Total Funds 2022 Marketing costs CoDsuliancy fees Event cosis Siaff costs (see nore 6) Support costs (see note 4) 70.905 70,905 48,275 12,174 169,958 20.726 5,998 169.958 20.726 62,535 9,528 3??.Oi8 32?.038 78.061 ANALYSIS OF SUPPORT COSTS Total Funds 2023 Tolal Fund5 2022 Reni and raies Insuran¢e Prinlins, posiage. and siaiionery Sundrv and admift costs IT and other computer COSLS Siaff training Legal and professional Govemance costs (see note 5) Depreciation 1.094 1.016 352 331 4.274 1.202 5.783 5.544 1,130 1,016 318 1,242 2.640 342 ?0.7?6 9.528 GOVERNANCE COSTS TolAI Fund5 2023 Total Fund5 2022 Accountancy, b00kkeepig and examination fee5 Other financial scrvicc fce5 pa)'able to indepcndcnt exarniner Total fees payable lo independent examiner 5,400 2,040 600 5,544 2.640 13
ESSEX RECOVERY FOUNDATION NOTES TO THE FINANCIAL STATEMENTS Icontinuad) YEAR ENDED 30 SEPTEMBER 2023 ANALYSIS OF STAFF COSTS 2023 2022 Wages and salaries SoLial security costs Pension cosis Staft'and volunteer ¢xpens¢s 156.704 1.144 1,57? 5i8 62.045 240 250 169.958 6?,535 Stal'l'¢osts are allocated betw¢¢n funds based upon lh¢ lime sp¢ni by sta(fm¢mbers on re5tri¢ted charitable actiiities and administrdiion None ol. the ¢mploy¢es' ¢molum¢nts exceeded £60.(M)O. None of the (rusiees or persons connecied w iih them received any remuneration for their serviees. The averab)¢ numb¢r of ¢tnplov¢es during the year. by head ¢ounQ 4 {?0?2= 1). The reniuneration benefits of key mana8ement personnel toialled £56.674 {2022: £49.579) 7. TANGIBLE FIXED ASSETS E41pment Total Cost Ai l October 202? 1.900 1.900 Additions 7.349 7.349 At 30 Septemb¢r 2023 9.?49 9.?49 Depreciation At l October 202 342 342 Charge for the year 1.130 1,130 At 30 September 2023 1.472 Carrying #mount At 30 September 2023 7.777 7,777 At 30 September 202? 1.558 1.558 DEBTORS 2023 2022 Prepayments and accrued income Taxation and social security Oiher debtors 168,534 12,527 394.000 7,196 181.205 401.196 14
ESSEX RECOVERY FOUNDATION NOTES TO THE FINANCIAL STATEMENTS Icontinuedl YEAR ENDED 30 SEPTEMBER 2023 9. CREDITORS: AmowDts falling d¢ wi¢hiD one year 2023 2022 Trade crediiors Accruals and deferred income Other creditors 4,070 5.400 575 719 2,055 168 10.045 3.542 10. UNRESTRICTED FUNDS Mov¢ment in funds Balance al 01111112022 Balance at Expenditure 3010912023 Income GenerAI Fund GenLral unrcslricted funds 406 407 Comparative Mt)Trement in funds Baknnce al OIIIQ12021 tlalfince at Expendlture 3Q10912022 Income C¥ener81 Fund GenLrdl iinresiricted funds I I. RESTRICTED FUNDS MoTrement in fund$ B8IAnce 81 0111012022 BlnCe at Expenditure 30109121123 Restricttd funds l National Lottery Community Fund 2 Essex County Council Grdnts 291 180 705.139 497.319 129.100 19?.938 3*7.038 163.080 487.201 650.281 475.(M)O 475.000 Comparative Movement in funds Balance 81 0111012021 B418nce at Expendilure 3010912022 Restricted funds l National Lottery Community Fund 2 Essex County Council Grants 365.380 297 180 205.139 497.319 4.861 78.061 365.380 I i 0.000 15
ESSEX RECOVERY FOUNDATION NOTES TO THE FINANCIAL STATEMENTS Icontinuedl YEAR ENDED 30 SEPTEMBER 2023 I I. RESTRICTED FUND(• (continued) l The National Lottery Communi. Fund grant was awarded under the RC London and South Easl programme towards the Costs of seiiing up and running the charily's projects. ? Esscx Count). Council has provided grants in ?O??n3 and ?0?3 1?4 to enable the charity to support the local drug and alcohol iecowen gysiem and recovery communit).. 12. ANAL YSIS OF NF.T ASSF.TS (bertn restricted and unrestricted funds) Tangible rixed a.4sets Other net 115sets Tot41 2023 Unresiried funds Restricted 407 407 650?81 7.777 7,777 (A•.911 65Q.688 Tanglble rixed 8%sets Other thet
ssel$
TotAI 2022 Unrestricted funds Restricted 1,558 495.761 497.319 1.558 495.76? 497.3?0 13. RELATED PARTY TRANSACTIONS There were no related party trdnsadions for the yedr end 30 September 20?3 {202?: Nil). 16