OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-03-31-accounts

REGISTERED COMPANY NUMBER: 02057706 (England and Wales) REGISTERED CHARITY NUMBER: 295384

Report of the Trustees and

Financial Statements for the Year Ended 31 March 2024

for

Druglink

(A Company Limited by Guarantee)

Dux Advisory Limited Kennel Club House Gatehouse Way Aylesbury Buckinghamshire HP19 8DB

Druglink

Contents of the Financial Statements for the Year Ended 31 March 2024

Page
Reference and Administrative Details 1
Chairman's Statement 2 to 3
Report of the Trustees 4 to 16
Report of the Independent Auditors 17 to 20
Statement of Financial Activities 21
Balance Sheet 22
Cash Flow Statement 23
Notes to the Cash Flow Statement 24
Notes to the Financial Statements 25 to 36
Detailed Statement of Financial Activities 37 to 38

Druglink

Reference and Administrative Details for the Year Ended 31 March 2024

TRUSTEES D J Swarbrick (Chair) (resigned 19.9.23) P M Dowd (resigned 19.9.23) K Cohen J R P Conolly R Busse-Reid (Chair from 19.9.23) R Knowles N Pedrithes J Sharpe S Cutts (appointed 1.4.23) K Laventure (appointed 18.7.23) C Hicks (appointed 19.9.23) COMPANY SECRETARY D Heath REGISTERED OFFICE Trefoil House Red Lion Lane Hemel Hempstead Hertfordshire HP3 9TE REGISTERED COMPANY NUMBER 02057706 (England and Wales) REGISTERED CHARITY NUMBER 295384 SENIOR STATUTORY AUDITOR Bianca Permal FCA AUDITORS Dux Advisory Limited Kennel Club House Gatehouse Way Aylesbury Buckinghamshire HP19 8DB

Page 1

Druglink

Chairman's Statement for the Year Ended 31 March 2024

It gives me great pleasure to present the Annual Report and Financial Statements for Druglink for the year ending March 2024. As an organisation dedicated to changing the future for people who are, or could be, affected by substance misuse, we achieve this through Addiction Treatment, Housing Solutions, Training and Education. This past year has been one of both challenge and opportunity.

Achievements and Impact

Throughout the year, Druglink has continued to pursue its mission with determination and commitment, despite the ongoing economic and social pressures facing the charitable sector. We have successfully delivered key programmes and initiatives, reaching more beneficiaries than ever before. Notable highlights of the year include:

Oxygen Detox : A significant milestone in our journey to provide a medically assisted Detoxification service, enabling the individual to start their journey to recovery in a safe environment, they can continue along the pathway of recovery with Druglink. Whilst we recognise that the Detox service made a significant loss in its first year of operation, We are very mindful that in conclusion, it’s not uncommon for a detox service to make a loss in the first year. The loss was due to a combination of high upfront costs, high agency nursing staff salaries, slower-than-expected client intake, marketing expenses, and the natural learning curve associated with running a new part of the charity. However, these are often short-term challenges, and as the detox grows, builds a client base, and optimises its operations, profitability will continue to improve in subsequent years. Oxygen Detox is a key service that embodies all the objectives of the charity.

Safer Places Project : Through partnerships and community engagement, we have empowered many women who have experienced Domestic Violence.

Oxygen Connect : Our latest offering, supporting the public in open access services, groups at Druglink’s Head Office, the service is open 7 days a week up to 10pm, offering individuals support around their mental health, alcohol and drug and housing issues, this service has been able to develop further with the support of funding from the Department of Health and Social Care

I am particularly proud of the way our team adapted to the changing environment, embracing innovation to ensure our services remained accessible and impactful.

Financial Review

The financial results for the year reflect the challenging economic conditions but also the resilience and adaptability of Druglink. The total income for the year was £2,889,867 which represents a 40.93% increase compared to the previous year. While this has been a difficult year for fundraising, we are fortunate to have strong support from our local and national authorities and partners.

Our expenditure was £2,833,588, directed primarily towards our charitable activities, ensuring that the maximum possible proportion of our income is spent on delivering vital services. We also invested in our Human Resources systems and our IT and Client Data Monitoring systems, ensuring the charity's long-term sustainability and growth.

The prudent management of our resources has allowed us to maintain a healthy financial position, with a closing reserve of £125,709. This allows us to be well-prepared for the uncertainties that lie ahead, but we remain vigilant in monitoring our financial outlook.

Governance and Risk Management

At Druglink, we are committed to maintaining the highest standards of governance. This year, we have conducted a comprehensive review of our risk management framework to ensure it remains robust and fit for purpose. Our Board of Trustees continues to play an active role in overseeing the charity's strategic direction and ensuring that our activities are aligned with our charitable objectives.

Page 2

Druglink

Chairman's Statement for the Year Ended 31 March 2024

We have also strengthened our safeguarding policies and implemented additional training for staff and volunteers to ensure the safety and wellbeing of our beneficiaries remain at the heart of everything we do.

Looking Ahead

As we look forward to the year ahead, we remain acutely aware of the external challenges posed by economic uncertainty, regulatory changes, and possible new government shifts in priorities. However, we are confident that our mission is more relevant than ever, and we will continue to innovate and adapt to ensure that we can meet the growing needs of our beneficiaries.

Our strategy for the coming year focuses on expanding our services, deepening community partnerships, and enhancing digital delivery. These efforts will be underpinned by our ongoing commitment to financial sustainability, transparency, and accountability.

Appreciation

On behalf of the Board of Trustees, I would like to extend my sincere thanks to our incredible staff, volunteers, and supporters. Your unwavering commitment to our cause is the driving force behind our success, and I am immensely proud of all that we have achieved together.

I would also like to thank my fellow Trustees for their dedication and wise counsel throughout the year. We are fortunate to have a strong and experienced Board that provides clear strategic direction and ensures the charity is governed with integrity.

Finally, to our funders, partners, and most importantly, our beneficiaries – thank you. Your support, collaboration, and trust continue to inspire us, and we are more determined than ever to create lasting positive change in the communities we serve.

With your continued support, I am confident that we can rise to the challenges of the future and build an even stronger, more impactful charity.

Yours sincerely,

Rachel Busse-Reid

Page 3

Druglink

Report of the Trustees for the Year Ended 31 March 2024

The Trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The Trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

In reviewing our aims and objectives and planning our future activities Druglink has referred to the guidance in the Charity Commission's general guidance on public benefit. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set in our Strategy. Through our pathway, Druglink offers benefit to the community through the prevention of, and recovery from, substance misuse.

Our objective is to change the future for people who are, or could be, affected by substance misuse. We achieve this through Addiction Treatment, Housing Solutions, Education and Training.

We Change Futures

Prevention - Our Diversion Schemes and educational activities, such as school presentations and community engagements, present risk factors associated with substance misuse. Druglink takes an active role in education to help prevent substance misuse; we believe that by making the realities of substance misuse and addiction more visible we enable people to make better decisions about their substance use. Better education results in greater awareness and understanding of addiction, which enables us to help more people in their recovery journey as well as working towards reducing drug and alcohol related issues in local communities.

Recovery - Druglink's Detox and Oxygen Recovery Services offer a person-centred treatment programme to people with drug and alcohol addictions and dependencies. Our service offers individuals the opportunity to address their addictions in a supportive and therapeutic environment with programmes based on the needs of individuals. Our services works closely with the other agencies and counselling services which are offered to the clients and their partners and families. Our Oxygen Recovery service provides flexible levels of housing support depending on an individual's needs and where they are within their treatment journey.

Re-integration and Independent Living - Our housing service provides secure supported community living to those in recovery from substance misuse issues. We provide structured programmes including volunteering on projects that provide education and training opportunities, build skills, self-confidence and self-esteem and help individuals reintegrate into local communities.

Page 4

Druglink

Report of the Trustees for the Year Ended 31 March 2024

OBJECTIVES AND ACTIVITIES

Overview

Through 2023/2024 we were deeply focused on laying the foundation for a strong and sustainable future. This has been a period of reflection and strategic planning as we revisited our mission and values to ensure that our work remains aligned with the evolving needs of our clients and the communities we serve. By reaffirming our core commitment to providing compassionate and effective support to individuals facing substance misuse challenges, we aimed to shape a forward-looking plan that positioned us to respond proactively to emerging issues.

A significant part of this year's work involved developing a clear and comprehensive strategic direction. Through collaborative efforts with staff, clients, and stakeholders, we have sought to build a roadmap for the future that honors our past successes while embracing innovation and new approaches to care. With the opening of Oxygen Detox the previous year, we solidified our position in the market as a service provider who could take a client along a full recovery journey, from detox, to rehabilitation, to supported housing, education and training. This service directly impacted Druglink due to unforeseen staff costs and times of low occupancy which resulted in significant financial losses for the charity. Although we ended the year having made a profit, we knew further consideration and financial planning at the Detox was needed to ensure financial viability for the charity as a whole. Future planning was put in place to cut costs, rethink staffing structure and plan to make the service a success.

The strategic planning process for the charity was driven by a commitment to our values of changing futures, supporting each other, doing our best and doing the right thing. By embedding these values into our future strategy, we ensure that our services remain not only effective but also deeply rooted in the human connection and trust that form the cornerstone of our objective.

With the significant rise in staff numbers (54 April 23 to 67 March 24, having risen from 37 in 2022), we have worked to strengthen our internal structures, making sure our teams are equipped with the resources, training, and support they need to continue providing excellent care. This year was one of reflection and preparation, laying the groundwork for growth and transformation in the years to come. As we move forward, we are confident that the plans we've made will help us continue to meet the needs of our clients while evolving to face future challenges.

We believe that our work really does 'Change Futures' for those we connect with and the activity presented in this report shows that during 2023/2024 we have done our best, we have supported each other and we have done the right thing.

Page 5

Druglink

Report of the Trustees for the Year Ended 31 March 2024

OBJECTIVES AND ACTIVITIES

Druglink Service Review

Oxygen Detox

Oxygen Recovery

Housing and support

Oxygen Detox

Oxygen Detox enables us to offer a complete pathway from homelessness housing, detoxification, rehabilitation to ongoing supported accommodation within the community. Oxygen Detox is Druglink's medically assisted detoxification service, a seven bed Drug and Alcohol Treatment Service in Hertfordshire for both men and women, providing 24 hour care, seven days a week. Oxygen Detox is a stand-alone service, in a separate location to our residential rehabilitation or supported housing services.

At Oxygen Detox we provide a safe, recovery focused, therapeutic environment in which individuals can be assisted either to become abstinent, or to regain control of their problematic substance misuse. We have a full-time chef providing nutritious meals and there are medically trained nurses on site 24 hours a day.

People hoping to enter Oxygen Detox must be referred by community teams and will have engaged in preparation for admission. A robust aftercare plan will be agreed and in place for discharge, ensuring follow up services are available.

"You made me feel like I can take the next step into rehab and to succeed and progress in my sobriety."

"You made me feel welcome from the day one. I cannot thank you enough for your love and kindness."

Oxygen Recovery

The number of people who received treatment at Oxygen between April 2023 and the end of March 2024 was 53 - with 46 rehab treatments provided and 7 detox treatments. The majority of clients were in treatment following use of alcohol or Class A drugs. 29 clients were male and 24 were female.

Page 6

Druglink

Report of the Trustees for the Year Ended 31 March 2024

OBJECTIVES AND ACTIVITIES

Our quality data showed a consistently high level of service, with 96% of clients responding "Yes Generally" or "Yes, Definitely" when asked "Do you feel you received a high level of overall service at Oxygen Recovery". Information from client's exit questionnaires showed that when asked "How welcome & comfortable we're you made to feel on the day you entered Oxygen Recovery?" 100% responded with either "Good" or "Excellent" (the same result as 22/23).

Oxygen Recovery offers aftercare for up to six months with clients having access to telephone or one-to-one support. If they move onto our supported living facilities, we also offer them the chance to attend the service and all of the available support groups. This ensures that people are leaving their rehabilitation with the knowledge that in their early days of recovery, when they are most likely to relapse, they can continue to access immediate help and support.

Oxygen's dedication to provide the best level of care saw several staff members attend the Level 2 Emotional Freedom Techniques (EFT) Course in 2023 and have since brought these skills to support clients on their treatment journey. Throughput the financial year we built relations with Derby university and supported a Drama Psychotherapist for a six month placement. This was a huge success with weekly Drama therapy groups that the clients enjoyed and also delivered immense therapeutic value. We were able to share the student with other parts of the charity and she also ran sessions at Safer Places and Choices.

Oxygen Recovery now has its own Acupuncture practitioner who qualified in January 2024. Clients are now receiving the benefit from this holistic therapy. During the year they pursued other holistic therapies with some facilitated breathwork sessions which clients reported to really enjoy and find powerful. Our relationship with the charity Child Of continues to go from strength to strength. Clients enjoy art as a form of expression and we have ex-residents now working with and mentoring for the charity. Clients continue to go to the Saatchi Gallery every 12 or so weeks.

At the beginning of 2024 we started revamping our medication process, post an in-depth compliance report from an independent healthcare provider looking at best practice and CQC legislation. We employed a pharmaceutical technician who has been implementing improvements. This is proving successful and remains on-going. Internally in the building we introduced laminate flooring in certain bedrooms, as well as focusing on keeping the environment regularly decorated, bright, welcoming and well-kept. Much of the work to the building was carried out by one of our clients.

We continue to engage with local churches attending brunches at St Mary's (who continue to provide client welcome boxes) and monthly St John's 'Friendship Teas'. We are still building good relations with CGL Cambridge/ Huntingdon through facilitating 'Pre-rehab sessions' with their clients. We continue to have excellent outcomes with local CGL Services (Herts and Waltham Forest), also remaining a predominant pathway for RBKC and LBHF services in the London area.

Oxygen Breathe

Oxygen Breathe is Druglink's affordable counselling service. We help whether someone is struggling with daily pressures, dealing with a crisis, overwhelmed with caring responsibilities, feeling trauma from a past experience, or if they just can't put their finger on the problem. 53 clients received counselling through Breathe during the 23/24 financial year. Through Oxygen Breathe we also provide the opportunity for student placements to gain qualified hours - six student counsellors had active placements at Breathe during 23/24.

Oxygen Choices

In 2023/2024 our Oxygen Choices programme offered 10 beds of supported housing for those in recovery. We had 23 clients in the service who were given floating support and attended our day service at Trefoil House. We partnered with other agencies offering specialist advice for those looking to move on into education, training and employment.

Page 7

Druglink

Report of the Trustees for the Year Ended 31 March 2024

OBJECTIVES AND ACTIVITIES

Choices is an abstinent based service where we help service users by offering them the 'Choices' group program that consists of relapse prevention, tenancy skills support, process groups and complimentary services. We educate people on substances and their effects in order to drive prevention and stop problems arising in the future. We also offer housing related support, conduct weekly key work sessions that focus on support plans and risk management plans. Choices clients also benefit from the inclusion of external stakeholders in the service, including family members when possible, as this has been shown to be beneficial in a client's recovery.

Safer Places

Safer Places is a first of its kind specialist safe accommodation project through a partnership between Safer Places - a local domestic abuse charity - and Druglink. The service provides a safe and structured place for people who are in recovery from substance misuse and are fleeing domestic abuse. Safer Places supports four female clients in accommodation, where they tend to stay for four to six months. The service is delivered via the Quasi-Living model of recovery, which is similar to a fully supported rehabilitation service based within the community.

20 women came through the service during 23/24 and out of these, 16 women completed between 3 and 4 months with us and left the service clean and sober. 11 of these women are now living in their own properties with the remaining number still waiting in temp accommodation. During the year we moved the service to a different Druglink property offered the programme in house - since doing this the number of women completing their time with us successfully has increased dramatically.

Oxygen Gateway

During 23/24 Oxygen Gateway had 23 beds of supported accommodation (increased from 22/23) for anyone with a history of offending, substance misuse or homelessness. At Gateway, clients are encouraged to move on as soon as they are ready and they can continue to receive informal support after leaving Druglink. During 23/24 70 clients were housed at Oxygen Gateway.

In January 24, we were commissioned for two drug and alcohol recovery workers to be places in probation offices across the county. It is a two year pilot project to bridge the gap between the criminal justice system and housing support services.

Housing First

Our Housing First project has continued to provide nine beds of support to tenants on their journey away from homelessness in Welwyn Hatfield. The service saw 100% occupancy during the 23/24 time period. The client group included entrenched street drinkers, clients who are actively injecting and clients with problematic sex working histories.

Housing First Real Life Story

"My life was horrendous; with severe illness where I nearly lost my life, had no possible outlook on life, no finances and lost all my family. It got at its lowest, to the point where life was not worth living and I tried to take my own life. No one could trust me and I was dishonest to any person that crossed my path.

I came to Housing First because I had exhausted every option possible to help me with my addiction. I did not believe there was anything else anyone could do to help me and was extremely skeptical. I heard that Housing First had a good reputation with other clients.

Since coming to Housing First I have become more confident, outgoing, stronger and fitter. I have come from a nervous wreck who would curl up in the corner, to someone who will say what I think. I have always felt safe and well looked after here. I have never been treated like an alcoholic, but as a human being who deserves a chance to get a life back.

I have changed in so many ways. I am happy to wake up every day - safe, happy, clean and sober and well. I have a purpose in life now where I once had nothing and no one. I have dreams that I am going to achieve.

Page 8

Druglink

Report of the Trustees for the Year Ended 31 March 2024

OBJECTIVES AND ACTIVITIES

I am now looking into courses and am training on a laptop, at a place (for now anyway) that I call home. I understand I have a long way to go, but each and every day I can, and do, take pride in who I'm becoming. I enjoy life today and will enjoy life tomorrow and each and every day I breathe. For this I am eternally grateful."

Oxygen Routes

Opened in April 2023 - Oxygen Routes is a two year pilot service funded by Hertfordshire County Council. Routes supports Hertfordshire residents - struggling with alcohol and other drugs - to maintain a tenancy by navigating them along a person-centred support pathway. The Routes service encourages residents to work with local services to help maintain their tenancy. The team provide person-centred intervention support plans, linking clients into other providers. Key areas of intervention support can include; drugs and alcohol, advocacy, mental health, medical, financial help, homelessness and criminal justice. 107 clients were referred into Routes from April 23 - end Mar 24.

Oxygen Connect

In late 2023 we successfully bidded for at £135,000 grant from the Department of Health and Social Care (DHSC) Suicide Prevention Grant to launch Oxygen Connect - our out-of-hours service, providing seven day a week support for adults struggling with their mental health with a focus on suicide prevention. We launched the new service in January 2024. Oxygen Connect supports clients and people in the community from 5pm-10pm weekdays, and 10am - 4pm at weekends. Connect runs drop-in sessions and activities, alongside structured support groups. It is a safe haven for people needing help but struggling to find somewhere to go outside working hours.

Coffee Ethic

Coffee Ethic again saw struggles during the 23/24 period. The Civic Centre location remained limiting with low footfall from the COVID fallout with more staff working from home. We continued to train a small number of clients on the cart throughout the year.

Diversion and Training

During the year to 31 March 2024, Druglink have continued to provide our national Diversion education and awareness sessions in partnership with 18 Police forces across the UK. Diversion courses provide an early intervention for people who have committed an alcohol or drug related offence. These 'Out of Court Disposals' (OoCDs) - a Community Resolution or Conditional Caution - provide an intervention which encourages offenders to examine their actions and promotes more responsible behaviour to reduce the chances of future offending.

Our courses give offenders important information that can help them

Although our courses are aimed at first time offenders they are designed to be hard-hitting; they challenge and confront whilst also informing and educating. Our trainers tailor their approach to each group to ensure that participants are engaged and get the most from their session.

During the year, 10,034 people were referred to courses from our Police partners. 61% of referrals were for Cannabis, 21% for drug courses and 18% for alcohol courses. 76% of referrals were Community Resolutions, 24% Conditional Cautions.

Page 9

Druglink

Report of the Trustees for the Year Ended 31 March 2024

OBJECTIVES AND ACTIVITIES

During 23/24 we developed a partnership with Greater Manchester Police after initial interest in 22/23. Our partnership with Norfolk expanded and they began to refer to us for both Community Resolutions and Conditional Cautions (previously just Conditional Cautions). Thames Valley Police had previously moved to Redsnapper for Community Resolutions but returned to us in 23/24. During the year we developed our online booking and payment system for Community Resolutions. All our facilitated and eLearning courses were updated and all became accredited - making us the only provider to offer accredited courses.

We maintained our Hardship Fund which provides financial assistance to those who need to undertake the course but who cannot afford the cost. During this year we have supported an increasing number of clients to complete the course using our Hardship Fund to meet the cost. Police forces across the country are now recognising the importance of this fund and several forces are now operating a similar fund.

Communications and Marketing

During 23/24, the marketing team has worked tirelessly to raise awareness of our vital work, increasing engagement across all platforms. Through strategic activity, we have reached new audiences, strengthened partnerships and boosted our fundraising and donations efforts. We launched impactful social media initiatives, produced compelling content and amplified the voices of those we support. In addition to growing our digital presence, we successfully developed several partnerships raising both donations to Druglink and awareness of our cause. The team's dedication has been instrumental in driving Druglink forward and ensuring that our message reaches those who need it most.

Two local Howdens stores made the significant donation of a new staff kitchen at Trefoil House. The kitchen was entirely free of charge and donated in full, including all fixtures and fittings. We received a heavily discounted rate for the kitchen fitting and it was completed early 2024. The whole of the downstairs area at Trefoil was decorated by a client - this full refresh was made the space ready for our new out of hours Oxygen Connect service. We received another significant donation of tech equipment in the head office meeting room. Local smart tech company Indigozest donated a projector, screen and sound system enabling us to create a professional and usable meeting space at Trefoil House. We received a grant for a nine seater minibus which, since arriving, has enable us to introduce more client activities, taking clients on days out and adding to their holistic recovery journey.

We continued our engagement with local community groups, being charity partners with Kings Langley Football Club for another year, building a connection with a local scout group, working with a local school on a fundraising project and joining the Community Action Dacorum Mental Health Advisory Group. Local accountants Sterling Accounting Solutions chose us to be their annual charity partner, running a number of events including a golf day, and raising over £4000 for the charity. This money was planned to be put towards a second Breathe hut in the garden at Trefoil House.

Our Charity

During 23/24 we have strived to continue to meet our charitable objectives, to meet the needs of our clients and to make Druglink a great place to work.

All Druglink staff carried out and completed online health and safety training programmes. We invested in a new HR provider - Bright HR from Peninsula - moving away from HR Toolkit who we had been with for many years. Bright HR has simplified and transformed our HR and people management, streamlining all our processes into one place. The service delivers incredible levels of staff support on any HR issue and, on an ongoing basis, is assisting us in updating and meeting our compliance and quality objectives.

Our Director team have continued to strategise and plan for the future of the charity, working together to ensure all projects meet out charitable objectives and are in line with our company values. In 23/24 our CEO was voted to sit on the board of national charity Homeless Link, expanding our connections with major charities in the industry.

Page 10

Druglink

Report of the Trustees for the Year Ended 31 March 2024

OBJECTIVES AND ACTIVITIES

Throughout the year, our dedicated staff team has worked with unwavering passion and commitment to support our clients. From frontline workers providing life-changing services to administrative and support teams ensuring seamless operations, every member of the team has gone above and beyond. Their tireless efforts have enabled us to expand our reach, improve services and deliver vital care to those in need. Despite challenges, the team's resilience and compassion have shone through, helping individuals on their recovery journeys and driving our charity forward. Together, their dedication has, and continues to, truly 'change futures' across the community.

Page 11

Druglink

Report of the Trustees for the Year Ended 31 March 2024

FINANCIAL REVIEW

Financial and Operations Review

The Financial Statements for the year ended 31 March 2024 show a profit for the year of £56,279 (2023: deficit £16,495) with positive reserves at the year-end of £125,709 (2023: positive reserves of £69,430).

Income

Druglink receives income from a number of different sources and the total income for the year was £2,858,776 (2023: £2,050,616). Druglink continues to receive funding in return for delivering and managing a number of contracted services including:

Druglink generated income through its other activities and sources, of which the key ones were:

Expenditure

Expenditure for the year was £2,833,906 (2023: £2,067,111). The largest expenditure item for the organisation is staff costs which accounted for 55% (2023: 50%) of total expenditure. These staff provide essential services to our clients and are experienced individuals from a variety of backgrounds enabling Druglink to offer a rounded service to its clients.

Investment policy

Druglink had no financial investments at the year end. The Trustees keep any surplus cash in deposit accounts while being mindful of the financial services compensation scheme limits. There are no current plans to invest beyond this approach.

Reserves

The Trustees have reviewed the reserves policy and decided that £500,000 of general reserves is appropriate for approximately 3 to 6 months of committed operating expenditure. Currently the charity has a low level of reserves and endeavours to continue to build on these existing reserves to this level through our activities.

Bounce Back Loan

Page 12

Druglink

Report of the Trustees for the Year Ended 31 March 2024

The charity availed of a Bounce Back loan during the prior year to support its liquidity position following two years of negative results and to ensure that it continued to provide its various services, This loan is planned to be repaid over five year in accordance with the UK Government terms commencing during May 2021.

FUTURE PLANS

The charity intends to continue and carefully grow its existing activities subject to adequate funding being available.

Oxygen and Housing

Our focus is to continue to provide high quality services against a background of maintaining high levels of occupancy and thereby ensuring that each activity house is providing a surplus. This is a core focus to enable us to continue to recover from the deficits of the past two years to build up our reserves and ensure financial stability to continue our much needed services.

We will continue to build awareness of our services to more organisations to help ensure those higher levels of occupancy and use.

Diversion Scheme

As with previous years, the Diversion Scheme remains under constant review and development. We aim to bring additional police forces into the Diversion scheme, believing that this level of growth is manageable for the scheme. We will continue to advise forces on their approach to a two-tier Out of Court disposals system for alcohol and other drug offences and use our influence to attract more business across our suite of courses. We will also particularly increase the use of e-learning in our courses which continues to bring a new dimension to our work.

As demand for the service grows, we are identifying the need for additional IT capacity as well as additional functionality and online access beyond developments made during the past year.

Training

We will continue to offer bespoke training and deliver sessions in schools as resources allows. We will explore opportunities for external funding to increase our capabilities in this area. E-learning will continue to be available and we aim to keep the cost of this to a minimum to allow greater access whilst still covering the cost of the system used.

Finance and Operations

Druglink will continue to maintain its quality programmes such as Investors in People. It will continue to hold staff events for the organisation to continue to consider and agree clear organisational values and how these are shared. We will encourage staff involvement in these quality programmes through the creation of quality champions within individual services.

Ongoing reviews of IT contracts for services will continue to ensure the charity receives best value as well as service from its suppliers.

All Druglink marketing materials and websites will continue to be reviewed to ensure Druglink remains relevant in the field of substance misuse and recovery. We want to ensure that we are providing the right information to potential clients as well as to the general public who may want to support the work of the charity. Druglink aspires to be an accessible service removing the stigma and preconceptions associated with addiction or substance misuse. The senior management team continues to be tasked during this current financial year to keep all areas under review for cost savings and efficiencies from staff costs to suppliers.

Page 13

Druglink

Report of the Trustees for the Year Ended 31 March 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity's aims and objectives are regulated by its Memorandum and Articles of Association dated 28 September 1986 incorporating the Charity (Registered Number 295384) as a Company Limited by Guarantee and updated and approved by the Trustees on 17 November 2006 and approved by the Charity Commission on 24 May 2009.

Its main objectives are to:

The main activities for the year continued to focus on the promotion, education and prevention of the misuse of drugs and the rehabilitation of those misusing substances. Strategies employed to achieve these aims included:

- Providing a range of services which are reflective of relevant quality standards and address the potential problems experienced by substance misuse;

Page 14

Druglink

Report of the Trustees for the Year Ended 31 March 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and Appointment of New Trustees

When the management committee recognise that the recruitment of a new staff member is required, a job description is completed. This is circulated where the management committee considers it necessary to attract someone with the necessary skills for the particular job. Applicants submit their details which are scrutinised by the appropriate committee members and a short list is selected for interview. Such candidates are interviewed and if appropriate an offer is made to the most suitable candidate on an equal opportunities basis.

Pay and Remuneration

Annual reviews of pay and remuneration for key members of staff are undertaken. Different factors are taken into account when considering pay and remuneration for key staff and these include:

Any changes to pay and remuneration for the key staff of the charity are approved by the Board as part of the budget setting exercise. Should there be changes during the financial year, then approvals are made at the appropriate Board meetings and recorded in the minutes.

Appointment

The Trustees are mindful of the need to have balanced group of Trustees who can provide a wide range of skills. If they consider that new trustee is required, they investigate potential individuals they consider suitable for the role and if there is agreement amongst them make an approach to that individual. If they accept, they will be appointed a new trustee.

Induction and training of new trustees

Upon appointment as a trustee, the individual is given details of the Charity and encouraged to attend courses applicable for trustees.

Risk management

The Trustees take an active role in assessing the risks associated with the operations of the charity together with financial risks associated with the running of the charity and investments made. Action is taken to minimise risks with appropriate training of staff members and internal policies and procedures.

Page 15

Druglink

Report of the Trustees for the Year Ended 31 March 2024

TRUSTEES' RESPONSIBILITY STATEMENT

The Trustees (who are also the directors of Druglink for the purposes of company law) are responsible for preparing the Report of the Trustees and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustees are aware, there is no relevant audit information of which the charitable company's auditors are unaware, and the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

AUDITORS

The auditors, Dux Advisory Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Approved by order of the board of Trustees on ............................................. and signed on its behalf by:

............................................................................

R Busse-Reid - Trustee

Page 16

Report of the Independent Auditors to the Members of Druglink

Opinion

We have audited the financial statements of Druglink (the 'charitable company') for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Page 17

Report of the Independent Auditors to the Members of Druglink

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Trustees' Responsibilities Statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Page 18

Report of the Independent Auditors to the Members of Druglink

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations are from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Page 19

Report of the Independent Auditors to the Members of Druglink

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Bianca Permal FCA (Senior Statutory Auditor) for and on behalf of Dux Advisory Limited Kennel Club House Gatehouse Way Aylesbury Buckinghamshire HP19 8DB

Date: .............................................

Page 20

Druglink

Statement of Financial Activities for the Year Ended 31 March 2024

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
Charitable activities
5
Diversion
Central
Services
Housing
Oxygen
Coffee Ethics
Investment income
4
Total
EXPENDITURE ON
Funds
6
Charitable activities
7
Diversion
Central
Services
Housing
Oxygen
Coffee Ethics
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
185,227
229,766
21,447
119,929
714,222
1,578,460
9,545
180
2,858,776
1,535
236,411
137,172
11,612
833,814
1,586,968
15,947
2,823,459
35,317
(25,233)
10,084		 Restricted
funds
£
31,334
-
-
75
-
-
-
-
31,409
-
-
-
10,447
-
-
-
10,447
20,962
94,663
115,625		 31.3.24
Total
funds
£
216,561
229,766
21,447
120,004
714,222
1,578,460
9,545
180
2,890,185
1,535
236,411
137,172
22,059
833,814
1,586,968
15,947
2,833,906
56,279
69,430
125,709		 31.3.23
Total
funds
£
367,849
254,670
52,904
55,726
566,781
745,388
7,295
3
2,050,616
3,867
258,473
223,667
163,183
609,329
793,920
14,672
2,067,111
(16,495)
85,925
69,430

The notes form part of these financial statements

Page 21

Druglink

Balance Sheet 31 March 2024

Notes
FIXED ASSETS
Tangible assets
13
CURRENT ASSETS
Debtors
14
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
15
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
CREDITORS
Amounts falling due after more than one year
16
PROVISIONS FOR LIABILITIES
20
NET ASSETS/(LIABILITIES)
FUNDS
22
Unrestricted funds
Restricted funds
TOTAL FUNDS		 31.3.24
£
10,400
491,962
34,770
526,732
(450,899)
75,833
86,233
(11,735)
51,211
125,709
10,084
115,625
125,709		 31.3.23
£
-
414,089
168,156
582,245
(491,080)
91,165
91,165
(21,735)
-
69,430
(25,233)
94,663
69,430

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. R Busse-Reid - Trustee

The notes form part of these financial statements

Page 22

Druglink

Cash Flow Statement for the Year Ended 31 March 2024

Notes
Cash flows from operating activities
Cash generated from operations
1
Interest paid
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
Net cash (used in)/provided by investing activities
Cash flows from financing activities
Loan repayments in year
Net cash used in financing activities
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning of
the reporting period
Cash and cash equivalents at the end of the
reporting period		 31.3.24
£
(112,472)
(694)
(113,166)
(10,400)
180
(10,220)
(10,000)
(10,000)
(133,386)
168,156
34,770		 31.3.23
£
50,570
(1,009)
49,561
-
3
3
(9,932)
(9,932)
39,632
128,524
168,156

The notes form part of these financial statements

Page 23

Druglink

Notes to the Cash Flow Statement for the Year Ended 31 March 2024

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income/(expenditure) for the reporting period (as per the Statement of
Financial Activities)
Adjustments for:
Interest received
Interest paid
Provisions
Increase in debtors
(Decrease)/increase in creditors
Net cash (used in)/provided by operations		 31.3.24
£
56,279
(180)
694
(51,211)
(77,873)
(40,181)
(112,472)		 31.3.23
£
(16,495)
(3)
1,009
(220)
(80,111)
146,390
50,570

2.

ANALYSIS OF CHANGES IN NET FUNDS

Net cash At 1.4.23
Cash flow
At 31.3.24
£
£
£
Cash at bank and in hand 168,156
(133,386)
34,770
168,156
(133,386)
34,770
Debt
Debts falling due within 1 year (10,000)
-
(10,000)
Debts falling due after 1 year (21,735)
10,000
(11,735)
(31,735)
10,000
(21,735)
Total 136,421
(123,386)
13,035

The notes form part of these financial statements

Page 24

Druglink

Notes to the Financial Statements for the Year Ended 31 March 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. The presentation currency of these financial statements is in pounds sterling.

Going concern

The financial statements have been prepared on a going concern basis. The trustees have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment.The trustees have tested their cash flow analysis to take into account the impact on their charity of possible scenarios, alongside the measures that they can take to mitigate the impact. Based on these assessments, given the measures that could be undertaken to mitigate the current adverse conditions, and the current resources available, the trustees have concluded that they can continue to adopt the going concern basis in preparing the annual report and accounts.

Income

Income is recognised when the Charity has entitlement to the funds, any performance indicators attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.

Donations are recognised in full in the Statement of Financial Activities when entitled, receipt is probable and when the amount can be quantified with reasonable accuracy. Gift aid receivable is included when claimable.

Grant income is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless the grant relates to a future year, in which case it is deferred. Income from charitable activities is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless it relates to a specific future year or event, in which case it is deferred.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities.

Indirect costs, including governance costs, which cannot be directly attributed to activities, are allocated proportionate to direct costs allocated to each project area.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their residual value, over their useful life, on a straight-line basis. The useful life used is:

Plant & Machinery - 3 years Motor Vehicle - 8 years

Taxation

The charity is exempt from corporation tax on its charitable activities.

continued...

Page 25

Druglink

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

1. ACCOUNTING POLICIES - continued

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of theTrustees.

Restricted funds can only be used for 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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Cash at bank & in hand

Cash at bank and in hand include cash held as petty cash and other current accounts with instant access.

Creditors

Short-term creditors are measured at the transactions price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transactions costs, and are measured subsequently at amortised cost using the effective interest method.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at amortise cost.

2. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In preparing the financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. These assumptions are reassessed annually as part of the accounts preparation process.

The critical judgments that the trustees have made in the process of applying the charity's accounting policies that have the most significant effect on the statutory financial statements are discussed below:

(i) Recoverability of debtors

The charity establishes a provision for debtors that are estimated not to be recoverable. When assessing recoverability, the trustees have considered factors such as the ageing of debtors, past experience of recoverability and the credit profile of individual or groups of customers.

(ii) Depreciation and amortisation

The charity establishes depreciation and amortisation policies to write off assets over their useful economic life.

continued...

Page 26

Druglink

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

3. DONATIONS AND LEGACIES

Donations
Grants
4.
INVESTMENT INCOME
Deposit account interest
5.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Other income
Diversion
Other income
Central
Other income
Services
Other income
Housing
Other income
Oxygen
Other income
Coffee Ethics
6.
FUNDS
Other trading activities
Bad debts
Interest payable and similar charges		 31.3.24
£
6,029
210,532
216,561
31.3.24
£
180
31.3.24
£
229,766
21,447
120,004
714,222
1,578,460
9,545
2,673,444
31.3.24
£
841
694
1,535		 31.3.23
£
9,445
358,404
367,849
31.3.23
£
3
31.3.23
£
254,670
52,904
55,726
566,781
745,388
7,295
1,682,764
31.3.23
£
2,858
1,009
3,867

continued...

Page 27

Druglink

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

7. CHARITABLE ACTIVITIES COSTS

Diversion
Central
Services
Housing
Oxygen
Coffee Ethics
8.
SUPPORT COSTS
Diversion
Central
Housing
Oxygen
Support costs, included in the above, are as follows:
Rent
Auditors' remuneration
Accountancy fees
Rent
Auditors' remuneration
Accountancy fees		 Direct
Costs
£
235,198
134,306
22,059
605,686
1,515,355
15,947
2,528,551
Finance
£
-
-
223,277
67,975
291,252
Diversion
£
-
695
518
1,213
Oxygen
£
67,975
2,084
1,554
71,613		 Support
costs (see
note 8)
£
1,213
2,866
-
228,128
71,613
-
303,820
Governance
costs
£
1,213
2,866
4,851
3,638
12,568
Central
£
-
1,642
1,224
2,866
31.3.24
Total
activities
£
291,252
7,200
5,368
303,820		 Totals
£
236,411
137,172
22,059
833,814
1,586,968
15,947
2,832,371
Totals
£
1,213
2,866
228,128
71,613
303,820
Housing
£
223,277
2,779
2,072
228,128
31.3.23
Total
activities
£
267,537
7,278
1,104
275,919

continued...

Page 28

Druglink

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

9. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.24 31.3.23
£ £
Auditors' remuneration 7,200 7,278
Hire of plant and machinery 2,320 1,955
Other operating leases 120,000 84,000

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustees' expenses

There were no trustees expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.

11. STAFF COSTS

STAFF COSTS
Wages and salaries 31.3.24
31.3.23
£
£
1,585,604
924,572
Social security costs 128,574
80,354
Other pension costs 19,612
13,294
1,733,790
1,018,220
The average monthly number of employees during the year was as follows:
Average number of staff 31.3.24
31.3.23
63
43
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
£60,001 - £70,000 31.3.24
31.3.23
1
-

continued...

Page 29

Druglink

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Diversion
Central
Services
Housing
Oxygen
Coffee Ethics
Investment income
Total
EXPENDITURE ON
Funds
Charitable activities
Diversion
Central
Services
Housing
Oxygen
Coffee Ethics
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
232,297
254,670
52,904
-
566,781
671,449
7,295
3
1,785,399
3,867
258,473
223,667
-
609,329
786,309
14,672
1,896,317
(110,918)
85,685
(25,233)		 Restricted
funds
£
135,552
-
-
55,726
-
73,939
-
-
265,217
-
-
-
163,183
-
7,611
-
170,794
94,423
240
94,663		 Total
funds
£
367,849
254,670
52,904
55,726
566,781
745,388
7,295
3
2,050,616
3,867
258,473
223,667
163,183
609,329
793,920
14,672
2,067,111
(16,495)
85,925
69,430

continued...

Page 30

Druglink

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

13. TANGIBLE FIXED ASSETS

Plant and
machinery
£
COST
At 1 April 2023
264,998
Additions
-
At 31 March 2024
264,998
DEPRECIATION
At 1 April 2023 and 31 March 2024
264,998
NET BOOK VALUE
At 31 March 2024
-
At 31 March 2023
-
14.
DEBTORS
Amounts falling due within one year:
Trade debtors
Other debtors
Accrued income
Prepayments
Amounts falling due after more than one year:
Other debtors
Aggregate amounts		 Motor
vehicles
£
-
10,400
10,400
-
10,400
-
31.3.24
£
235,838
28,116
106,991
95,517
466,462
25,500
491,962		 Totals
£
264,998
10,400
275,398
264,998
10,400
-
31.3.23
£
181,867
32,618
101,219
72,885
388,589
25,500
414,089

continued...

Page 31

Druglink

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Bank loans and overdrafts (see note 17)
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income
16.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
Bank loans (see note 17)
17.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank loan
Amounts falling between one and two years:
Bank Loan
Amounts falling due between two and five years:
Bank loan - 2-5 years		 31.3.24
£
10,000
175,420
37,243
8,171
220,065
450,899
31.3.24
£
11,735
31.3.24
£
10,000
10,000
1,735		 31.3.23
£
10,000
115,370
24,432
3,674
337,604
491,080
31.3.23
£
21,735
31.3.23
£
10,000
10,000
11,735

This is the analysis of the maturity of Yorkshire Bank Bounce Back loan at an interest of 2.5%.

18. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years
In more than five years		 31.3.24
£
120,000
390,000
102,750
612,750		 31.3.23
£
84,000
336,000
186,750
606,750

The operating lease relates to the sale and lease back of Nascent House, 18 Dart and the lease of 89 Castle Street.

continued...

Page 32

Druglink

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

19. SECURED DEBTS

The following secured debts are included within creditors:

----- Start of picture text -----
|||| |---|---|---| |31.3.24|31.3.23| |£|£| |Bank loans|21,735|31,735|

----- End of picture text -----

There is a fixed and floating charge with Clydesdale Bank PLC & CAF Bank Limited over the undertaking and all property and assets.

20. PROVISIONS FOR LIABILITIES

----- Start of picture text -----
|||| |---|---|---| |31.3.24|31.3.23| |£|£| |Provisions|(51,211)|-|

----- End of picture text -----

This provision relates to Housing Benefit.

21. ANALYSIS OF NET ASSETS BETWEEN FUNDS

----- Start of picture text -----
|||||| |---|---|---|---|---| |31.3.24|31.3.23| |Unrestricted|Restricted|Total|Total| |funds|funds|funds|funds| |£|£|£|£| |Fixed assets|10,400|-|10,400|-| |Current assets|411,107|115,625|526,732|582,245| |Current liabilities|(450,899)|-|(450,899)|(491,080)| |-| |Long term liabilities|(11,735)|(11,735)|(21,735)| |Provision for liabilities|51,211|-|51,211|-| |10,084|115,625|125,709|69,430|

----- End of picture text -----

continued...

Page 33

Druglink

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

22. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Diversion
Coffee Ethic
Housing
Oxygen
Services
Restricted funds
Services
Oxygen
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Diversion
Coffee Ethic
Housing
Oxygen
Services
Restricted funds
Services
TOTAL FUNDS		 At 1.4.23
£
(25,233)
-
-
-
-
-
(25,233)
28,335
66,328
94,663
69,430
Incoming
resources
£
1,378,001
229,766
9,545
752,419
259,465
229,580
2,858,776
31,409
2,890,185		 Net
movement
in funds
£
(183,651)
3,435
(6,402)
(91,474)
95,441
217,968
35,317
20,962
-
20,962
56,279
Resources
expended
£
(1,561,652)
(226,331)
(15,947)
(843,893)
(164,024)
(11,612)
(2,823,459)
(10,447)
(2,833,906)		 At
31.3.24
£
(208,884)
3,435
(6,402)
(91,474)
95,441
217,968
10,084
49,297
66,328
115,625
125,709
Movement
in funds
£
(183,651)
3,435
(6,402)
(91,474)
95,441
217,968
35,317
20,962
56,279

continued...

Page 34

Druglink

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

22. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.4.22 in funds 31.3.23
£ £ £
Unrestricted funds
General fund 85,685 (240,911) (155,226)
Diversion - (3,192) (3,192)
Coffee Ethic - (7,272) (7,272)
Housing - 140,457 140,457
Restricted funds 85,685 (110,918) (25,233)
Services 240 28,095 28,335
Oxygen - 66,328 66,328
240 94,423 94,663
TOTAL FUNDS 85,925 (16,495) 69,430

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Diversion
Coffee Ethic
Housing
Restricted funds
Services
Oxygen
TOTAL FUNDS		 Incoming
resources
£
739,932
255,281
7,400
782,786
1,785,399
191,278
73,939
265,217
2,050,616		 Resources
expended
£
(980,843)
(258,473)
(14,672)
(642,329)
(1,896,317)
(163,183)
(7,611)
(170,794)
(2,067,111)		 Movement
in funds
£
(240,911)
(3,192)
(7,272)
140,457
(110,918)
28,095
66,328
94,423
(16,495)

Oxygen & Services fund relates income residential fees received by the charity for providing supported accommodation for anyone with a history of offending, substance misuse or homelessness.

Diversion fund receives income to provide preventive programs aimed at diverting at-risk individuals away from crime, substance abuse, and antisocial behavior.

continued...

Page 35

Druglink

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

22. MOVEMENT IN FUNDS - continued

Housing fund relates income to provide safe, supportive accommodations for vulnerable individuals, including those recovering from addiction, the homeless, or those in crisis.

The Coffee Ethics program receives income from selling coffee at the civic centre location.

23. RELATED PARTY DISCLOSURES

During this and the previous year, Druglink rented seven properties from a Trustee, Ray Knowles. The total rent paid was £110,340 (2023: £109,590).

During the year, Druglink rented three properties from a new Trustee, Nick Pedrithes. The total rent paid was £158,125 (2023: £93,196).

Page 36

Druglink

Detailed Statement of Financial Activities
for the Year Ended 31 March 2024
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Grants
Investment income
Deposit account interest
Charitable activities
Other income
Total incoming resources
EXPENDITURE
Other trading activities
Bad debts
Bank loan interest
Charitable activities
Wages
Social security
Pensions
Hire of plant and machinery
Other operating leases
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Advertising
Sundries
Bank charges
Trainer fees
Venue hire
Travel costs
Software
Carried forward		 31.3.24
£
6,029
210,532
216,561
180
2,673,444
2,890,185
841
694
1,535
1,585,604
128,574
19,612
2,320
120,000
35,590
15,926
111,925
19,883
10,028
1,209
38,923
8,409
36,053
5,796
23,340
24,968
2,188,160		 31.3.23
£
9,445
358,404
367,849
3
1,682,764
2,050,616
2,858
1,009
3,867
924,572
80,354
13,294
1,955
84,000
33,248
13,222
81,818
45,340
25,451
81
16,389
8,651
49,888
9,139
20,383
18,828
1,426,613

This page does not form part of the statutory financial statements

Page 37

Druglink

Detailed Statement of Financial Activities
for the Year Ended 31 March 2024
Charitable activities
Brought forward
Staff costs
Professional fees
Repairs and maintenance
Bad debts
Subscriptions
Equipment
Other establishment costs
Clients activities
Counsellor fees
Supplies for clients
Drug testing and doctors' fees
Support costs
Finance
Rent
Governance costs
Auditors' remuneration
Accountancy fees
Total resources expended
Net income/(expenditure)		 31.3.24
£
2,188,160
24,821
27,549
77,715
509
12,083
19,984
29,867
5,720
2,620
3,971
135,552
2,528,551
291,252
7,200
5,368
12,568
2,833,906
56,279		 31.3.23
£
1,426,613
115,070
1,233
125,162
-
10,823
31,837
11,154
5,739
2,370
4,431
52,893
1,787,325
267,537
7,278
1,104
8,382
2,067,111
(16,495)

This page does not form part of the statutory financial statements

Page 38