Charity number: 1190952 Company number: 12727846 ASSOCIATION OF SERVICE DROP-IN CENTRES LIMITED ALSO KNOWN AS ASDIC FINANCIAL STATEMENTS for the year ended 31 July 2024
CONTENTS Legal and administrative information Chairman's Introdurtion Chief Executive's Report Report of the Trustees Independent Examinerfs Report 12 Statement of Financial Activities 13 Balance Sheet 14 Notes to the Financial Statements 15
ASDIC IAssociation of SeThice Dropin Centres Ltd} YEAR ENDED 31 July 2024 LEGAL AND ADMINISTrATIVE INFORMATION COMPANY NUMBER 12727846 REGISTERED CHARITY 1190952 TRUSTEES Dr David Trotman IChairman- resigned 16 Ort 20231 Mr Roger Nield MBE (Treasurer) Ms Annette Lindsay (resigned 7 March 20241 Ms Dorind3 Wolfe Murray (Chairman from 16 Oct 23 to 21 May 20241 Mr John Graham Jones (Chairman from 22 May 20241 Mrs Lury Nield lappointed 31 May 20241 Captain Malcolm Farrow OBE RN lapw)inted 24 July 20241 CHIEF EXECUTIVE Mrs Tracy Bryant EXECUTIVE DIRECTOR Cdre Barry Bryant CVO RN DEVELOPMENT DIRECTOR Mr ChristopherToulmin REGISTERED OFFICE Brydale Wellesley Close Crowborough England TN6 IQP BANKERS CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ INDEPENDENT LYAMINER Samantha Wells Lindeyer Francis Ferguson Limited Chartered Accountants North House 198 High Street Tonbridge Kent TN9 IBE SOLICITORS Pothecary Wvtham Weld 84 Eccleston Square Londorh SWIV IPX
ASDIC IAssociation of SeThice Dropin Centres Ltd} YEAR ENDED 31 July 2024 CHAIRMAN'S INTrODUCTION Having Stepped into the ASDIC Chairman's shoes less than three months before the end of this reporting period, I hope that my thoughts will a150 be advised by my own military career back to the Falklands Conflirt in 1982, and my subsequent experience with the Drop-ln comrrhunity leading to my present role as CEO of Woody's Lodgè in Wales onè of the èarly establi%hmÈnts which saw how Èffettive largely volunteer efforts based on shared comradeship can be. 15till feel very strongly that those who have truly 'been there, and shared the comradeships and hardships of front-line service, or have been touched by that Service life themselves. are uniquely placed to offer solace and understanding to their erstwhile comrades in need of support. Sadly. I can only support my CEO'S feelings on the detachment of much of the established military welfare sector and the similar Eap in available financial support from government money. My own experience here at Woodvs Lodge has taught me how hard one has to work to keep the bank balance in the black, and how often one has to rely on very local connections and support while national initiatives seem to throw large sums at glossy headline projects. Indeed. I become increasingly frustrated as to why so many grant offerings have to be singularly 'projecV based. when what really needs support is the everyday, unsung routine work that keep5 this vital Show on the road. l am a hLJge supporter of the ASDIC network, both in principle and from what I've seen at grassroots level. The sheer number of independent organisations that join us bears witness to the volume of need right across the United Kingdom and, while the nature of that support may differ in different regions and for different communities. this makes it all the more important that there is a single body such as ASDIC to support, connect and represent the totality of the movement. The sense of belonging and the knowledge that there is help and advice at hand is vital to many of our members whilst similarly it is valuable for those that have greater maturity to share their experiences and best practice to the less established. There is no doubt that each and every one of our Centre leaders is committed to helping their comrades and wider family to the best of their ability. That fart bears witness to the sterling labour5 of the small ASDIC team too, who, in the face of considerable financial adversity, have continued to produce a strong service to the membership and have 5ever31 initiatives in train to Secu not only their own sustainability but also improvements across all fatS of the membership. I commend their effort5 and much look forward to workirhg with therrh during the next twelve months. Graham Jones Chairman of Trustees, ASDIC
ASDIC IAssociation of SeThice Dropin Centres Ltd} YEAR ENDED 31 July2024 CHIEF EXECUTIVE'S REPORT I write this foreword with slightly mixed feeling5. 1 am incredibly proud of what our membership and their Centre5 have achieved during the course of thi5 reporting period (Aug 23- Jul 241,. and the 5UPPOrt ASDIC has contributed is reflerted in our Impart Report from early 2024, which makes seriously impressive reading. A reflection of this considerable impart is reported on Page 7 and outlines the huÈe tonnettivity we've had with members and this continues as far as our resources will allow. I have to reiterate that there is no other linking that binds this vast nationwide network together and allows its collective voice to be heard at the higher levels. At the same time. l and my small team are continually frustrated by the lack of understanding and support we see from the wider sector. We know that many of our most vulnerable are to be found within communities at the coalface of need. yet major amounts of money continue to go to the 'established' operators whilst ASDIC and its members face regular funding challenges. Wiser and more experienced heads than mine are increasingly makirhg this very point via various media outlets, but the situation is only leading to an increasingly divided sector with considerable duplication of effort to deploy exce55 resources. It is our view that greater collaboration and mutual understanding from the top down would go a long way to improving overall effectweness and allow resources to reach the need. Nevertheless there is no doubt that our network continues to deliver much needed support regardless. and works above and beyond to help those in need. They know the individuals with whom they're dealing. They know the front-line traumas that these people have been through. and they know that only real-time care, understanding and face-to-face compassion and guidance are the answer. Human interaction will always be worth a hundred establishment-led bright ideas. and long may that continue but financial support will always be needed. Desplte many challenges, though, I'm delighted to end this report with the good new5 that ASDIC is now back on a Sure footing, delivering the services and prartical support that our membership want5 and deserves. We have a very small but deeply committed team, with a strategic plan for the future which we hope will secure our ongoing 5UStainability and much needed place in the tapestry of 5UPPOrt acr055 the landscape for veterans and their families. It is my sincere hope that in twelve months. time I will be refletting on even greater success in 5UPPOrting the areas of delivery to the Armed Forces community where our help and support is most needed. In the meantime we'll continue to work in response to need to ensure the best possible outcomes for our needy and vulnerable beneficiaries. Tracy Bryant, Chlef Executlvè, ASDIC
ASDIC IAssociation of SeThice Dropin Centres Ltd} YEAR ENDED 31 July2024 REPORT OF THE TRUSTEES The Trustees (who are also Directors of the Charity for the purposes of the Companies Act) present their report and financi31 statements of the charity for the year ended 31st July 2024. The Tru5tee5 have adopted the provisions of the Statement of Recommended Prartice1SORPI "Accounting and Reporting by Charities" IFRS 1021 in preparing the Annual Rèport and Financial Statements of the Charity. In doing so thè Tru5tee5 have taken advantage in the exemption from providing a Strategic Report as the Company is defined a5 sm311. Executive Summa Mission Statement ASDIC'S original foundation Mission Statement asserted that: ASDIC 11 Wot0 MILmIse the5UStnty. resilien. effecti (NNldelibEryof Dropln Centres and improve lioison Mth 8reukfqst Club5 the United ngdoM to ensure that all wlnemble vetemns receiwe 5ft ond empat1tr( and th(rt theirneeds are apprecioted1rthiqherlelS. This simple statement largely holds good today. It gives us the flexibility and bandwidth to work flexibly but efficiently across the whole veterans. welfare sector and, having been democratically elected to Cobseo's Executive Committee in mid-2023. ASDIC looks forward to doing our utmost to brinEin@ about a more equable approach to veterans, welfare and wellbeing in both the charitable and nation31 sense. However. while we have striven to do this without conflicting with the many established charities within the sector, we have been disappointed by the apparent unwillingness of many of the existing organisations to become too closely involved with innovative and more efFicient procedures. The majority of the sector would seem to be rooted in tradition and their own closely guarded constituencies and have little interest in considering the needs of the wider veteran community - particularly the most vulnerable who often have little idea of where to seek help. We have made overture5 to all those cr055-sertor, tri-service harities who m05t c105ely reflect our owrh objectives, but with little re5pon5e. ASDIC believe5 there 15 no doubt that 8 more collaborative approach both in funding and service delivery would provide a far more effective overall service, but there seems little prospert of this in the near future. With regard to the above reference to Breakfast Clubs. this vibrant grouping continues to exist. These are not wholly dissimilar from the original Dmp-ln concept but tend to have greater emphasis on sociability and comradeship than making direct links with external welfare organisations. Clearly there is a place for both cadres within the overall veteran firmament and the two both have a part to play. but the objects of each should not be confused. A few locations run both functions successfully but are clear about split objectives and respK)nsibilities. Within our own structure, we intend to remain a very small and flexible core team. Each member has both specific and wider-ranging responsibilities but also a common understanding of aims, activities and progress, increasingly using Social media and our bespoke online Community Hub to maintain contact and improve information and data flow with all a550Clated parties. Thi5 integration and teamwork enable5 all staff to work acr055 boundarie5 and cover for other members when required.
ASDIC IAssociation of SeThice Dropin Centres Ltd} YEAR ENDED 31 July2024 REPORT OF THE TRUSTEES Development Artivity ASDIC operates both tartically and strategically across the whole of the UK. It's membership welcomes all veterans and serving membèrs of the Armed Forces and their families, as well as veteran members of the Merchant Navy and the Emergency I'blue lighVI services, and they will triage any reasonable mental health, welfare and/or social need. These wide respon5ibilitie5 reflert a unique and valuable posltion shared with only a few other organisations in the veterans. welfare settor. and tomplements the work of, inter alia. the Office of Veterans, Affairs IOVAI. the Confederation of Setvice Charities Icobseol. the Armed Forces Covenant Fund Trust IAFCTI and the Veterans Advisory and Pension Committees IVAPCsl. Close relationships with these organisations are therefore vital for ASDIC in developing and contributing to the UK-wide picture of need from their experience of all issues at the coalface. and in theory this should be enhanced by ASDIC'S position on the Cobseo Executive Committee. Some key themes from the 'Strategy for Veterans, INOV 20181 paper formed the initial framework for ASDIC'S work, and we are now using the 'Veterans' Strategy Action Plan 2022 - 2024 Ipub. Jan 20221 as our primary policy guide. Indeed, we continue to concentrate on the Plan's three main areas: Trqn5forming Servicesfor veteron& Improving seThices to make sure vetenrn5 ondfvmilie5 h¢7ve the support thot theyneed. ASDIC champions the provision of local support. integrated in local communities. and delivered by local veteran5 and charities, in partnership with other agencies. Our Centres. work is absolutely based around local ¢ommunities and relationships, some of whom have no military connections but art in support of wider society. ASDIC aims to enhance collaboration between these local groups. using our Community Hub to share best practice, link networks and variou5 points of contact to enable the needs of veterans to be met and optimise the shared potential. Understunding our veteran community govemment is rootedln robustevidence. use data ond research to ensure policy ocross ASDIC gathers and collates data. manages surveys and commissions research on a routine basis. often from and with previously negletted veterans. area5. Result5 are forwarded to the Office for Veterans, Affairs IOVAI, Cobseo and other authorities as requred to widen the appreciation of the 'small organisations, community and the soci31 value of the work they carry out. However, there is still evidence of disparate approache5 from some stakeholders to the wider Strategic picture, and it is unfortunate that some charities seem unwilling to take a wider perspective. Recognising our veterons, contribution to society. Fully recognising tyll veterans. contributions to society. including those who moy not hove historicolly felt their service wos recognised. ond challenging negative stereotype& ASDIC advocates the provision of local support, fully integrated within local communities, and delivered by individual local veterans and charities. The inclusion of activity-based organisations within our membership has highlighted the extent of veteran-led groups within local communities.
ASDIC IAssociation of SeThice Dropin Centres Ltd} YEAR ENDED 31 July2024 REPORT OF THE TRUSTEES The Centre5' work always promotes and value5 the role that Veteran5 play in the running of the centres themselves and all linked activities they promote positive messages about the role of volunteering, the innate talents and abilities of fonner servicemen and women, and the aggregate value this plays in the support of local communities. At the strategic level. ASDIC promotes regular liaison by supplying vital information on our membership and their operations to higher-level authorities. Levels of activity in this FY have remained reasonably constant. with some 40.000 physical and 35.(KK) virtual welfare interactions in one twelve-month period. We have maintained a good liaison with several established research organisations and strive to promote focused studies on the activities and impact of the smaller. community-based centres nationwide. This all helps to inform larger organisation5 of the value and volume of Such groups. Our previous aspiration to recruit volunteer regional coordinators did not succeed, and we therefore decided to disband this group and aspire to a more pro-artive strategy v5ing salaried full-time staff to carry out informal visits to all cerhtre5. In mid-2023 we were grateful for specific funding from the Utley Foundation for 3 6-month travelling Regional Manager projett to prove this concept and we recruited an extremely able and energetic individual who managed to visit the majority of Centres and members in the east of England within a six-month period. This gave us a hugely valuable picture of the problems and issues occurring on a day-to-day basis at the coalface. and it was with great regret that subsequent strategic funding problems led to this project having to be abandoned in early 2024. ASDIC also strives to maintain informal but strong liaison at both the national and local levels with the wider matrix of any and all organisations which can offer assistance to veterans in need. These obviously include the large number of Armed Forces charities. small local community organisations. local authorities, NHS services, and other statutory bodies. For some of these, ASDIC membership will be appropriate and welcomed. Oblectlves and Regtonal Actl¥ltles The objects of ASDIC as per the charItS governing document are as follows.- To provide assistance to and improve the wellbeing of the Beneficiaries (defined below) by improving the efficiency and effectiveness of Drop-ln CentS for the public benefit. including but not limited to.. promoting co-operation between Drop-lns and promoting a network of communication, training and 5UPPOrt,' arting as a representative of Drop-lns with statutory bodies and local and central government agencies,. and setting best practice in seM¢e delivery and governance to ensure sustainability and resilience. Beneficiarie5 are those persons who have been or shall be at any time member5 of the Armed Forces, veterans. their families. current and former veteran members of the merchant natry 2nd emergency services in the UK. We strongly believe that this wide definition allows ASDIC to respond flexibly and rapidly to the swiftly developing spectrum of smaller organisations which have evolved, particularly during and since the pandemic. within local communities. In setting and advancing the objectives. the Trustees will always consider the Charity Commission's general guidance on public benefit.
ASDIC IAssociation of SeThice Dropin Centres Ltd} YEAR ENDED 31 July2024 REPORT OF THE TRUSTEES Our Impact We regard our dirert beneficiaries as our members themselves, including their volunteers, many of whom have expÈriÈnced physit31 or mental hardship5 during thèir Armed Forces tareers nd who have expended huge energy, resources and time in Setting up Drop-ln location5 for the wellbeing of their erstwhile colleagues. Our impatt on them 15 One of overall 5UPPQrt, mentoring and training while keeping an eye open for their own over311 wellbeing. Personal burn-out is all too easy when SLJrrounded by those in need on a daily basis. ASDIC'S impact on our ultimate but indirect beneficiaries. those veterans most in need, is obviously delivered second-hand as we enable our many Centres and associated organisations to provide a better service on the front-line. However, ASDIC believes that we are having an ever-increasing national and first-hand irnpact in providing vastly improving liaison between more nationally focused agencies in government le.g. DWPI, the Ministry of Defence. Cobseo and the OVA, and other welfare charities. Working with the Armed Forces Covenant Fund Trust as a Strategic Lead within the original VPPP programme until the end of 2023, we have been able to act as an interlocutor between a wide spectrum of local interest group5 and the wider national picture. Thi5 contribution should be considerably enhanced by our election to the Cobseo Executive Committee. This all reflects ASDIC'S unique ability to position itself as a small but agile and flexible unit, responding swiftly to inputs from all directions and effectively 'joining up the dots., No other agency appears able or willing to fulfil this vital role. Impart itself can be a somewhat subjective concept. with different asperts meaning more to some than others. Following the impressive groundwork undertaken by many in our membership and displayed at our Conferences in the past two years. ASDIC has always believed it would be of immense value if a more standardised and objective evaluation and reporting mechanism were introduced for our members. This would at least provide a more common assessment of the real monetary value of the huge volume of Social Prescription and tangible support that goes on within each individual organisation. ASDIC continues to consider research and development options for the introduttion of such a system if funding can be found. ASDIC has also long argued that seeking proper appreciation of the full impart of the smaller or8anisations, an external in-depth study is required of this sub-settor. Given the litany of research already c3rri@d out into much smaller but perhap5 more vociferous minority veteran5' grouping5, such a study is long overdue. It was therefore unfortunate that despite its sponsorfs promises, the much-heralded quinquennial Sector Insight Report 2024 completely ignored the magnitude. achievements and impact of the Drop-ln community. On a far more positive note. ASDIC was delighted to secure the offer of a short but targeted pro-bono consultancy from EY Parthenon Ithe consultancy ami of Ernst and Young) in late 20231early 2024. Their extremely professional approach looked at all aspects of ASDIC'S operations, and they interviewed widely across the veterans, welfare sertor before producing an accurate and highly complementary report reflerting all facets of our work and making some very useful recommendation5 for the future. It was subsequently unfortunate that the funding establishment took very little notice of it5 findings.
ASDIC IAssociation of SeThice Dropin Centres Ltd} YEAR ENDED 31 July2024 REPORT OF THE TRUSTEES Achievernents and Performance Regional Oefinition Last year we took the experience-based decision to align our region5 Wlth the long-standing national structure used by government and the ONS, on the ba515 that a5 national data gathering becomes of intreasing importance. it can be viewed comparably with other nationwide inpLJts. We thus recognise the seven regions within England plus the three devolved administrations- a total of ten. Advisory role for grant-making organisations on coal-face activity It has been interesting to explore the operations of the wider veterans, grant-making community, offering to give an experienced opinion on the efficary of their grants and their impact on the efficiency of applicants. ASDIC'S advice has sometimes been requested by government agencies on the true and realistic impact on veterans of national issues such as the existential 'cost of living crisis. It 15 believed that few other Stakeholders have the ability to drill down sufficiently swiftly and accurately to produce hard-hitting observations directly from the coalface. Brleflng polltlclans & slgnlficant indlvlduals There have been fewer opportunities to give individual briefings during the period of this report. but one enthusiastic recipient was the then Minister for Veterans who seemed very impressed with the Drop-ln concept and verbally promised positive support- but then did absolutely nothing. Regrettably, experience has taught us that although our reception has generally been welcome on the surface. it has transpired that many senior individuals in this sector are frankly untrustworthy and too wedded to the status quo. Where relationships have proved positive. the briefings stress that ASDIC should not and cannot replace other agencies but can certainly help them to improve their own delivery of services by warm referrals and easing their acce55 to the realistic veterans. world. Growlng Membership Having recovered from an understandable 51owdown during the pandemit, ASDIC'5 rnember5hip continued to grow to a figure of 170. Several members operate over several locations. with 3 present overall total of 220. We encourage new organisations to join with an increasing range of benefits and training packages, plus the visibility that we can give to grant-making programmes. We hope in the coming year to use our Community Hub extensively to provide a wider trainin& information and support package. Risk Management ASDIC strives to operate flexibly. with a minimum of formal stricture5 in place. Nonetheless, the appreciation and management of risk takes a high priority, particularly a5 the Association develops and expands its operations and new threats and opportunities emerge. All the A5sociation'5 member5 are independent, setting and policing their own standards arhd practices having all agreed to DI5 C(>de of Conduct, which is itself based on common Sense and respect for others. This freedom of operation carries an inevitable degree of reputational risk to the A550ciation itself, but this has not been problematic during the first five years of operation. ASDIC continues to maintain a formal Risk Register covering the USLJal gamut of both objective and subjective threats and the measures proposed to deal with them should they arise, and this is regularly approved by the Trustees.
ASDIC IAssociation of SeThice Dropin Centres Ltd} YEAR ENDED 31 July2024 REPORT OF THE TRUSTEES Financial Review The charity has total income for the year Aug 2023- July 2024. made up of grants and donations, totallinÉ £491,576 (July 2023.. £269.1441. In prior years most of this income was restrirted however the current year comprises mostly emergency funding which is unrestrirted. Expenditure for the year to July 2024 totalled £485,289 (July 2023.. £234.7001, giving net incoming resources of £6,287 (July 2023.. £34,444). Total funds carried forward at l Aug 24 zre £129.30111 Aug 2023= £123.0141. Reserves policv While understanding and appreciating the normal Charity Commission advice on the need for all longer- standing charities to have a Reserves Poliry, the Trustees have agreed that while ASDIC is a relatrvely new and evolving Association, it needs to deploy all existing resources from existing grants to con501idate and grow its work with the expanding Drop-ln community. This policy will pertain for the next couple of years but, while the certainty lor otherwise) of secure longer-term funding remains in the balance, we will retain just enough to ensure that any existing contrartual or other responsibilities can be met if further grants are not forthcoming. As above. at l August 2024 the charity had free reseNes. that is nstrIcted funds £129,301 12023.. £46.0351 less fixed assets £3.80712023= £3.3131. of £125.49412023.. £42.8221. Going Concern After making appropriate enquiries. the Board of Trustees has a reasonable expectation that the charitable company has adequate resources to continue in existence for the foreseeable future. For the reasons detailed in Note l in the Statement of Accounting Policies, the trustees have adopted the going concern basis in preparing the firhancial Statements. Buslness Plans ASDIC has been encouraged by certain potential funders to develop a more detailed, comprehensive and longer-term Business Plan and a strategic fwe-year document has now been produced. However, a shorter- term downstream Annual Plan is produced to guide real time operations Plans for the Future A5 ASDIC enters its sixth year of independent operation, it remains determined to maintain and strengthen it5 own unique brand of grass-root5 coordination and representation and is also committed to its newly perceived role of becoming the nationally appreciated voice of the 'small and medium, veteran5' welfare organi5ations. During our first three years of operatiorh, we appreciated the underpinning 5UPPOrt of the Armed Forces Covenant Trust IAFcfi which initially re3li5ed that we had something different to offer within the complicated matrix of welfare support. However. life and charity management move on, and the AFCf's aims now centre on discrete project artivity rather than pursuing a wider strategic objective. This does not easily meld with ASDIC'S wide objectives. but conversation continues- both the Trust and ASDIC each have
ASDIC IAssociation of SeThice Dropin Centres Ltd} YEAR ENDED 31 July2024 REPORT OF THE TRUSTEES a part to play. Nonetheless it has to be said that the past couple of year5 have seen an ever-widening gulf between the Smaller and more innovatwe charitie5 leg ASDICI and the long-stsnding 'e5tablishment' leg R8L, SSAFA, etcl Evolution also continues to take place in other a5pett5 of the wider military welfare scene. The Office for Veteran5' Affair5 IOVAI, wa5 originally based wtthin the Cabinet Office but has recently been ab50rbed within the Ministry of Defence with a much enhanted complement. It pn)vides a focus for the provision of governmentally provided welfare resources. Unfortunately. the OVA does not have the ability to provide core fundin& but it is still hoped that ASDIC can open negotiations with them to supply services on a more contractual basis Structure. Management & Governance ASDIC is a charitable company limited by guarantee. It was incorporated on 8 july 2020 and obtained charitable 5tatU5 on 19 August 2020. It IS Eoverned by its Memorandum and Articles of Association. During the year in question, ASDIC'S Board of Trustees numbered between four and Six individuals with varied experience of the military and care disciplines, led by a Chair with mLJch highly successful involvement with the Drowln movement across Wales. Unfortunately. one of our more experienced, senior and influential trustees had to step down during the year due to ill-health. and this adversely impacted on succession planning. The original Chairman stCM)d down as planned in October 2023 and was succeeded by one of the other trustees for an interim period- she subsequently resigned in May 2024 following a conflirt of interests, and the present Chairman assumed the responsibility. New trustees are recruited by word of mouth and through adverts within the Cobseo and NCVO newsletters. All applicants are inteNiewed by the CEO and Chairman prior to appointment. It was intended that the present management structure should evolve along with the perceived requirement Since the present Chief Executive was appointed to lead the separation frorn VOS in late 2019. At the end of July 2024, the permanent team had reduced to three individLJ315, Wlth the Chief Executive and Development Director remunerated full-time. The Executive Dittor continued to contribute full-time effort on a nominal salary. At the end of 2023 and the completion of the original VPPP projert, ASDIC was extremely Surprised to learn that they would have no part to play in the follow-on phase into 2024, and that therefore our strategic funding assumptions were no longer valid. Shortly afterward 3 further application for fLJndinÉ from the Veterans Foundation. originally strongly supported by their senior team, was also refused, leaving ASDIC in a perilous financial situation from which we have yet to fully recover- although remaining confident that we can. At the beginning of this FY, ASDIC continued to employ the full-time Membership and Engagement Officer who had become the real-time daily link with the increasing membership. She possessed excellent interpersonal skills to interact with our many diverse and very individual Centre leaders. Again, the above funding difficulties meant that by early 2024 we were unable to continue with her appointment, and this typifie5 the way that strategic government finance meant for veterans. wellbeing ha5 been diverted to les5 effertive but more apparerhtly attractive projects. The rest of the team have done their best to maintain internal Imember5hipl communications but have not had the time properly to influence extern313nd Social media, which would have done much to spread ASDICS aspirations and achievement to a wider aLJdience. Governance continues to be conducted with a light but fim) touch while still fulfilling all legal requirements and normal good practice. There is frequent communication between the Chair of the Board and the CEO concerning operations. and the monthly accounts are agreed between the Chair. the Treasurer, the CEO 10
ASDbC IAssoclatlon at ntr¢S Lld) YEAR ENDED 31 Jul¥ 2024 REPORT OF THE TRUSTEES and the £xeculive Director. ASIXC Is awa of the cot Governance Guldance and refers to that as Truste Directo ofthe c(¥npany, wtho are 0 the Tnthees for pwpose of charity law. are sei our on PaÈe l of ihis Rèport. STATEMENT OF TRUSTEEY IIESP(AY51BiunES The trustees are reJFonsible for prepariw the finan£i•l starements in accordatKe wrth appllcable law aNI Unlted Kitwdom Generalty kcepted Accountin6 Practice. Company law requlres the trustees to preIe finanual statements tor each financial year. UTrJer thal law Ihe Iruslees ha electsd to prepare the financial ststerrents in accordan¢e with the United Kin8th)rn Generally kcepied kcounring Praaice (Llnited Kingdom Accounting Standard5 and Applicable lav4). Llndpr company law the trustèÈ5 must not appr¢)ve the ff narla1 statements unless they are satisfred that they gl¥e a true and fair vw of the state of 3ffair5 of the Charitab I0v 3F¥J ol the gurplus oi dencit of the charitsble company for that year. In preparirq tho financial statemerrt4 thE trustee5 are required to." 5elEct suitable accounti wlics an(J then apply 1M £onsi5tentlvJ obseryt the methods and principles in the Chawies SORP: make judgemenis and estaleS TF4t ale reax)nable aFMS prtxlent: state whether applicable UK k£lti Standards have been froli0•1, subjert to any material deparwfes dis(b and explained in the financial statements.. ar• prepare the linarctal statemcnts on the goin8 corKem basis unless It Is Inappropriate to Pfesume thal thE charitable eomparry WIM In buslmw. trustees are respsIble for keepinl eqUe •¢countiry records th•t a sufficient to show and explain the charltabSe ccffnpanW5 trdnsxtjons ènd dlsclose wlth reasonable any time t finarKlal p09tion of charitaNe company and enable them to that the fina131 statements comply wilh the Companies Act 2. They are a150 responstble for safeguardtry the assets of the charitable company and herKe lor tak1 reasonable sreps fix the prevention and detecti of frawj arxl other irreiularits. Tris report ha5 been prepared in x¢ordance whth the prOnS applicable to cLYnpanies subject to the small companies, ie8ime ¥riihin Part 15 of thti. Companies Act y Order of the Board Mfjohn Jones Chalr 24th April 2025 11
A501C Wsoclatitin ol Str£ Drnp4n Cthtrej yEi ENDED31 1024 INDEPENDENT EKAMINEYS REPOATTO THE TRI OFASDK (Asso¢iithJn ol SeThk4 Ilropkn Centrl I rewrt to the charfty trustees on my examinatr'on of the financial ststerrnt5 ASDK IA550cixion d Ex. Servlce Dropin Centrel for the year Énded 31 July 2024. Aesptsrtilmlilioi abxl balis vl rEpryt As Uustees ol ihe <harttsble compan¥ land its direttots for the PUTPQ5e5 of compaTry law) you are responsible for the preparaion of the aCc(ts in accordan with the wuirements of the Companies Act 2)6. Having Satisfd my5eW that the financlal statemems of the charlty are not feqred to be under Part 16 of the Companies Act 2C(6 and are elt8ible for independent examination, I report in re5pert of my exarnSnètlon of the chafft¢s accounts a5 carried out der 5ettion 145 of the Chatit5 kt 2011, In farryin8 Out my examlnadcrf) I ha¥e followed the Llirectx)ns pven by the Ch)rity Commission under secth)n 1451511bl of the Charitiesd 2011. Slrxe the charttV'5 gross IncnE exteeded £250,ODO yow examiner fflu be a rTrember of a bth ksted ' sectlon 145 ¢)f the 2011 A¢t. I confirrn that l am qualffied to dertake the examinatk)n because l am a member crfthe Institute of Chartered Accountants kn Eland and Wales. whlch Is one of the Ilsied btsdles. I have completed my exam1na1io I have identified a matter d c(10. as there 15 cwrentty a materlal unrrtainty relatn to ¥oinE crCern. Detsils of thi5 material uertaInTY. and ihe trustee¥ èctions to address thi%. have been induded in Note I to the I can confirm ih w other mattets have (or to my attention in connection with the eXamInaoN 8Mng me reaSonae Cause to bEl¥e that in arry m8terial respect: countTW records kept in respttt of the C(¥npany as requlred by secllon 386 01 the 2(X)6 AL1.. or 2. the ac£ow th) acrord wh th)5e rerdS,. 3. the acco)ts do not compty wlth the act0n8 Teryknrner ofsection 396 ofthe 2( P£t other than any requirement that the 8r• a and fair wFh 15 not a matter considered a5 part of an Independent exarTwnation; or 4. the accounls have not been tyepad in cordarte wth the metP&s and ppIeS of the Statement of Recommenéed PrxUce xcounttn8 and reportiry Ly thawiti?5 laWKable to charnies preparinÉ i1r accowrts in a(de with the FInCIal Repw)rtkng StsThJarLI appliCae In the UKaAd Republlc of Ireland IFRS 102)). l urImI that there are other matters to your atteftkn should be drawn to eTrablc a proper UTrJerstarlnZ of thè acLts to be Trached. 5ama a Wells KAcfA Undeyer Fran(iS F•r¥U$ LimtiEd North House. 198 High 5tfeet. TonbrK*e, Krt TN9 IBE 12
ASSOCIATION OF SERVICE DROP-IN CENTRE5 LTD STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 JUL Y2024 2024 unresth.rted fvnds 2024 Restrirted fvnds 2024 Total fvnds 2023 Total fvnds Income from: Grants and donations Bank Interest 446,245 156 45,175 491,420 156 268,839 305 Total income 446.401 45.175 491,576 269.144 Expenditure on.. Charitable activities 363,135 122,154 485,289 234,700 Total expenditure 363.135 122.154 485,289 234.700 Net movement in funds 83.266 176.9791 6,287 34,444 Reconciliation of funds: Total fund5 brought forward 46.035 76.979 123,014 88,570 Total funds carried forward 129.301 129,301 123,014 13
SSOCIATION OF SEAVICE DROfvIN CEP4TrES LTD 8AIANCE SHEET ASAT31JuLfa124 2024 2024 2023 Axed assets Tan&ble assets 3.807 3,213 Current •ssets Prepayments Shat bank d Sn hd 81.230 48.278 3.503 161,619 16S.122 CredSt(ffv. allUnt5 faHins due within one year 14.0141 145,3211 125,494 119,801 129.301 123.014 The funds ol the (hwhr. unres1¢¢ed futyjs RpstrKted fund5 129,301 46,035 76,979 129,301 123,014 For the finantial periixj in question the c(mpany was entttled to exernption under SeCtn 477 of the Companoes Act 21x6 relatin8 to small CLynpanOes. No members hav reqLMred tomparry to obtain an audit of it5 Unts r)d in qL•eStion in accordance woth section 476 ot the Companies Act 2CQ& The directors acknowled8e thew SpOrl[fy for complyiry with the requirements of the t wlth respect to ac¢ountina records and for the preparatim of ac¢ourrts. These accounts hav* been wepared in aC£Ordan wrth the wlicable to companies subject to the small companies, regime. The finarKtsI statemexts were apFwoved by rhe Board of Trustees and authorised for issue on - and are 518ned on it5 behilf bv: ApJ Mr J•hTr Gnh•m Jones aulr Mr R Nield MaE Comp•ry nwnb•r: tsn7846 14
ASSOCIATION OF SERVICE DROP-IN CENTRES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JUL Y2024 I ACCOUNTING POLICIES Accounting convention The financial statements have been prepared in accordance with "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" leffective I january 20191- Icharities SORP IFRS 10211. the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Art 2006. The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless othetwise stated in the relevant accounting policy notelsl. Going Concern The delivery of the two major programmes which had underpinned the charity over the period 2021 2023 came to an end after that time and, surprisingly, there was no follow-on funding available, despite considerable overall governmental funding for the veterans, sector. A5DIC kept going with the support of the Utley Foundation and considerable voluntary effort, and that remains the present position in early 2025. However, given our belief in the very specific ASDIC aU5e, the core team are presently working without remuneration but with the firm expectation of the second £40k tranche of the Utley Foundation grant in July 2025. Meanwhile they continue to apply for core funding grants from within the military sector as well as from external funders. They are a150 applying considerable moral pressure on the former area, a5 It seem5 ridiculous that the unique service which ASDIC provides seems to have little intern31 recognition. Given the commitment of the present staff. the focus on real-time core funding and the promise of more underpinning money in mid-2025, the Directors and Trustees believe that at this time, ASDIC remains a Going Concern. The financial statements are presented in pounds sterling and rounded to the nearest pound. Income All income is recognised once the charity has entitlement to the income. it is probable that the income will be received and the amount of income receivable can be measured reliably. For donations this is usually on receipt. For grants, this is usually when a formal offer is made in writing, unless the grant contains terms and conditions outside of the charity's control which must be met before the charity is entitled to the funds. Where grants are received in response to a proposal including a budgeted timescale, such that the timescale for the expenditure 15 implicit in the grant agreement, the income is recognised in accordance with that timescale. Gifts in-kind are recognised when the charity is entitled to the donated goods 15ervices, the amount can be measured reliably, and the receipt is probable. Donated Èoods are measured at market value. and donated setvices are measured based on the amount that the charity would have had to pay in the open market to obtain the services. 15
ASSOCIATION OF SERVICE DROP-IN CENTRES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JUL Y2024 I ACCOUNTING POLICIES continued Expenditure Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event. it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount carh be estimated reliablv. The charity has one charitable activity (supporting Drop-ln Centresl to which direct and support costs are allocated. Staff costs are allocated between direct and support costs on the basis of the staff members. job roles. Support costs are those functions that assist the work of the charity but do not directly relate to the charitable activities, and include governarhce costs. Fund accounting Unrestricted fund5 can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for the particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Tangible fixed assets and depreciation Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated realisable value of each asset over its experted useful life, as follows.. Computer equipment 25% Reducing Balance Assets Costing le55 than £150 are not capitalised but are recognised as expenditure in the Staterllent of Financial Activitie5 in the year incurred. Flnantlal Instruments The Charity only ha5 financial in5trument5 of a kind that qualify as basic financial instruments. Short term basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Employee benefrts The costs of short-term employee benefits are recognised as a liability and an expense. The cost of any unused holiday entitlement is recognised in the year to which the entitlement relates. The Charity operates a defined contribution Scheme for staff and contributions are charged to the income and expenditure account as they are incurred. 16
ASSOCIATION OF SERVICE DROP-IN CENTRES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JUL Y2024 2 STATUS Association of Service Drop-ln Centres Ltd I'the charity'l 15 a company limited by 8uarantee and registered charity incorporated in England and Wales. The members of the charity are the Trustees. In the event of the charity being wound up. the liability in $pert of the guarantee is limited to £1 per member. The address of the charity's registered office and its place of business is Brydale, Wellesley Close, Crowborough. TN6 IQP. 3 INCOME FROM DONATIONS AND GRANTS 2024 2023 Donations and grants Other Income 491,370 50 268,494 345 491,420 268,839 In the prior period, £168.444 of the income from donations and grants was restricted. Donations include £300,0(K) of donated consultancy service5 relating to the examination of operations and recommendations for the future. 4 EXPENDITURE ON CHARITABLE ACTIVITIES 2024 2023 Staff costs Consultancy fees Regional Workshops Marketing Support costs allocated Ibelowl 114.614 36.058 132,609 44,565 22,066 2,000 33,460 334.617 48S,289 234,700 In the prior period, £109,325 of expenditure was from re5trirted funds. 17
ASSOCIATION OF SERVICE DROP-IN CENTRES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JUL Y2024 4 EXPENDITURE ON CHARITABLE ACTIVITIES (Continued) 2024 2023 Support costs comprise: Travel and subsistence Legal and professional fees IT costs Website ¢ostS Subscriptions Telephone Bank charges Depreciation Governance costs Independent examiner's fees Independent examiner's fees for other services 20,322 301.059 2.145 360 5.301 357 20,206 1,033 2,352 390 5,093 698 60 60 1,237 818 3.776 2,520 290 334.617 33,460 5 NET MOVEMENT IN FUNDS 2024 2023 Net movement in funds is stated after charging= Depreciation Independent examiner's fees Independent examiner's fees for other services 1,237 3,776 818 2,520 290 6 STAFF COSTS 2024 2023 Gross salarie5 Employer's pension contributions Employer's National Insurance contributions 104,764 1,826 8.024 123,080 2,229 7,300 114.614 132,609 There wès no employees with employment benefits lexcluding employer pension contributions) of more than £60,000. The average number of employees on a headcount basis was 312023.. 21. 18
ASSOCIATION OF SERVICE DROP-IN CENTRES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JUL Y2024 7 TANGIBLE FIXED ASS5 Computer Total Cost At l August 2023 Additions 5.669 1,831 5,669 1,831 At 31 July 2024 7.500 7,500 Depreciation At l August 2023 Charged for the period 2.456 1,237 2,456 1,237 At 31 July 2024 3.693 3.693 Net book value At 31 July 2023 3,213 3,213 At 31 July 2024 3.807 3,807 8 CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 2024 2023 Tax and social security Other creditors Accruals Deferred income 678 85 3,251 2,515 2,631 40,175 4,014 45,321 Deferred income relates to grants where there is an implied time constraint in the grant agreement and therefore income is recognised over the budgeted timescale. 2024 2023 Deferred income brought forward Released during the period Arising in the current year 40.175 140,1751 3,619 13.6191 40,175 Deferred income carried foNard 40,175 19
ASSOCIATION OF SERVICE DROP-IN CENTRES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JUL Y2024 9 MOVEMENT ON FUNDS Brought fonvard Corried fonvord Current Yeor Incon Expenditure Unre5trirted funds General funds 46,035 446,401 1363,1351 129,301 46.035 446.401 1363.1351 129,301 Restricted funds Armed Forces Covenant Fund Trust Utley Foundation 26,979 S0.(M)O 45.175 172,1541 150.0001 76.979 45.175 1122.1541 123.014 491.576 1485.2891 129,301 The grant from the Armed Forces Covenant Fund Trust is a multi year grant received for the Veteran5' Place5, Pathway5 and People Programme. £50,000 was received from the Utley Foundation to employ a Regional Manager to act as the charity's representative and presence across 12 UK regions. This fund has been fully utilised. Brought forword C¢7rried lorward Prior year Income Expenditure Unrestricted funds General funds 70.710 l(K).7(N) 1125.3751 46,035 70,710 l(N),71X) 1125.3751 46,035 Restrirted funds Armed Force5 Covenant Furhd Trust Utley Foundation Veterans Foundation Conference Veteran5 Foundation Salarie5 8,989 108,444 50,(NX) io.(Kx) 190,4541 26,979 50,000 i 10.0001 18.8711 8,871 17,860 168.444 1109,3251 76,979 88,570 269,144 1234,7001 123,014 A £10,000 grarht was received to cover the conference held in June 2023. £20.000 was received to cover the salary of a new Membership Officer who joined in March 2022. These were both full Lrtilised in 2023. 20
ASSOCIATION OF SERVICE DROP-IN CENTRES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JUL Y2024 10 ANALYSIS OF ASSETS BETWEEN FUNDS Unrestrfrted Restrirted fvnds fvnds Total Aunds Fixed assets Net current assets 3.807 125.494 3,807 125,494 129,301 129,301 11 RELATED PARTY TRANSACTIONS The key management personnel are considered to be the Trustees and the CEO - Mrs Tracy Bryant. Total remuneration to key management personnel in 2024 wa5 £49,73712023'. £58,439). There was no Trustees, remuneration or other benefits during the current period. No trustees were reimbursed expenses during the current period.12023- One trustee reimbursed £291. 21