Annual Report and Financial Statements For the year ending 31st March 2023 drug and alcohol services part of humanklnd, About EDP EDP is a specialist drug and alcohol treatment charity based in the South West. We believe in people and their ability to make positive changes. Find out more W: www.edp.org.uk E: info@edp.org.uk @EDPDrugandAlcoholServices @EDPDrugAlcohol Company number 02145656 'It is not I without exaggeration that staff within REACH helped save my life at one time and then gave me a life that has been worth living" Contents Chair's Introduction CEO Welcome Overview Approach and Values Volunteer Stories Flourish in Nature Co-production Family Services Dorset Reach Dorset Homeless Outreach in Dorset Community Development in Dorset Together Devon Community Development in Devon Criminal Justice Devon Objectives Reference and Administrative Information Financial Review Statement of Trustees, Responsibility Independent Auditors Report e20 e23 e27 page 28 Chair's Introduction lan MacQueen - Chair of Trustees, EDP Drug and Alcohol Services I have been EDP'S chair of trustees for12 years and always lookforward to reviewing our year but it does give me the difficult task of picking out highlights from so much good practice. But this year we unveiled some special news that has filled so many people in EDP with optimism and excitement. On Ist March EDP announced that after 3 years of being a subsidiary of Humankind it intended to become fully merged. Our partnership has been positive, supportive and innovative and it feels like the natural next step to merge completely. From Ist July 2023 we will become the newlyformed South West regional arm of Humankind. It was a carefully considered decision driven by our mutually shared values, the desire for excellent care forthose we serve and the close working relationship that staff from both organisations have developed. EDP has been helping and supporting people to turn their lives around from substance misuse for nearly fortyyears. In that time tens of thousands of people have learnt to believe in themselves and have walked out of our hubs having reached their recovery goals. I want to take this opportunityto thank every member of staff, every peer mentor and volunteer who has played their part in turning these lives around and all of our partners, commissioners and stakeholders for working collaboratively to ensure that the people who use our services get the very best care possible. You have all played your part in contributing to an expert, diverse and caring service that has and will continue to help people in the South West live happier, healthier lives. This yearthere have been numerous milestones and achievements, not least the fact that last year in May we held our first in-person staff event for over three yearsl It was a joyous occasion forteams to meet Upi learn from each other and further develop our culture of care, respect and partnerships. It was also a chance to celebrate the achievements of individuals and teams and to enjoy some wonderful food. This yearwe really began to see the financial support improve to the drug and alcohol sector resulting from the Dame Carol Black Report. We were given moneyfrom the Office for Health Improvement and Disparities IOHID) to improve criminal justice pathways into the drug and alcohol sector and it has made a huge difference. This relatively new team is developingi learning and innovatingi working proactively in police stations, in courts and with prisons to ensure that those at the start and end of their criminal justice experience have every opportunityto access high qualityp focused drug and alcohol support. The work undertaken by EDP has been singled out for national praise by OHID, citing EDP'S work as a model for how to support people in reducing and ending their drug and alcohol use as a wayto improve their own health outcomes and reduce offending. The data around our successful continuity of care between prison and substance misuse services in the community shows that we are consistently approaching double the national average of 37.40A with Devon at 61% and Dorset at 650k. We are committed to improving this still further and the dedication of teams involved is palpable, with teams going where they are needed and often offering a really bespokei personalised support package to ensure that people have easyi accessible access to the services they need. With this our last full year of charitable tradingp I wanted to express my thanks to everyone who has been a part of EDP over the years and invite people to follow our continued progress in the Humankind Annual Report as their new South West region. Welcome Penny Blaekmore - CEO of EDP Drug and Alcohol Services It hos been o really su¢¢essful yeor for us both operotionolly ond finonciolly os new money hos become ovoiloble to support those experiencing substance misuse both in the community ond the criminol justice system. Ourteoms are leading the way notionally in how they deliver these services, working in portnership with prison services, probotion, the judiciary and health services to ensure high quality Continuity of core for those entering ond leoving the criminol justice system in both Devon ond Dorset. Our teoms consistently go above ond beyond to ensure the best outcome for every person who needs our help. Theyform strong, trusting relationships with Clients ensuring they hove the ¢onfiden¢e ond knowledge to o¢¢ess lo¢ol services and Communities. Staff regularly meet people at the prison gote in orderto drive them to oppointments ond visit police stotions to help people navigote the initial hurdles when entering ond exiting the criminol justice system. There hove been so mony positive improvements in outcomes to report this year, especially in terms of woit times ond performance in Devon. We work under on ethos of continuous service improvement fo¢ussing on quolity, woit times ond outcomes. No two people ore the some ond so we ensure thot our systems ond services Con flex ond adopt to their individuol needs. We strive to offer o bespoke service thot meets people's needs, when ond where they need it. This is also our first yeor operating within o new olliance model within Torboy os the Torboy Recovery Initiotives ITRII. EDP is leading on ond delivering the coproduction work and gradually toking on some elements of the substance misuse delivery. TRI is on Allionce in its infancy ond oll partners ore learning and developing new ways of working together in o genuinely colloborotive woy. It's really exciting to be involved ond, 0$ on Allionce we ore finding so mony oreos where we Con develop both stoff ond seniices. As o service we ore still odopting to Coming bock ofter Covid. Teoms ore working differently. Although we hove returned to fo¢e-to-fo¢e groups ond meetings, there is olso lots of flexibility and odoptobility within our systems which offers o greoter level of choice oround treatments ond groups forthose who use our services ond their families. We hove been fortunate to operote Buvidal pilots in both Devon ond Dorset. There is o lot of interest from portners ond stokeholders oround the outcomes, echoed by the greot response thot we experienced when members of the team oddressed the South West Providers Forum about theirwork. As well as the Buvidal pilot, there is olso o reolly important piece of work going on in North Devon to test o new opiate Safe Pothwoy. This is o drop in service that engoges our hardest to reach, most ¢hootic opiate users who don't engoge well with structured services. Not only do people hove ropid oc¢ess to prescribing interventions but whilst they are with the teom, they are olso offered o range of other screenings, Checks, harm reduction advice ond other interventions to keep them sofe and healthy. Feedbock suggests that there hos been much better engogement with long standing Clients ond the project is now being rolled out o¢ross other hubs in Devon. This is my lost Annuol Report 0$ CEO of EDP and l om immensely proud of the workthot we hove achieved in the nearly 4 yeors since I took on the role. I know that we hove o strong, long future oheod when we become Humankind's new South West region on July Ist 2023 ond I lookforword ensuring o smooth transition between ourtwo charities. Overview 6626 people across EDP services were helped on their recoveryjourney drug dependent clients left community services drug free new referrals into services the number of people we helped this year increased by Successful treatments 1237 clients were in structured treatment alcohol dependent clients left community services alcohol free Approach & Values Our vision 1$ Simple: 'To improve the quality of life for people affected by substance misu5e'. What thi5 mean5 in practice 15 that staff, stakeholder5 and partners are positive about people and their recovery. We want more people to live fulfilling lives which means improving sociol connections, wellbeing and employability. We build on peoples, strengths, on their hopes. ospirotions and hidden talents. EDP hos o positive history of working with people with drug ond olcohol issues. Increosinglywe workwith people with o ronge of ¢hollenges which impact on theirwellbeing. At EDPwe: Go the extra mile Stick with people Take a positive approach to risk Do what we say Focus on what's strongi not what's wrong Workwith people to make changes that will last Work'with, ratherthan 'for' people Recognise the value of lived experience Values: EDP'S values sit at the heart of ourwork. We recruit, deliver and monitor against our core values and we strive to live bythem every day. It was because our values so closely align with those of Humankind that we eventually decided to merge ourtwo organisations, so we will keep delivering and measuring our success against these four core pillars. Belief - We believe people can make it We firmly believe in everyone's potential. We know that people can and do make remarkable changes Respect- Howwe work is os important as whatwe do We will treat everyone respectfully- whetherthey use our services, workfor us or work with us. We are creative, curious and flexible. Partners - We do it together We see partnerships as the keyto better futures for people affected by substance misuse. We develop strong and meaningful partnerships with people who use our seniices, staff, other agencies, ourfunders, research bodies and our communities. We will ensure that our services are accessible to all. Ambition - We focus on recoveryond outcomes We want a world where people are no longer blamed fortheir substance misuse, no longer socially excluded and are given support to take ownership of and rebuild their lives. We will call for more understandingi more compassion and more resources to make this happen. We will support staff and service users to keep learning and to set and achieve ambitious targets. Strategic Report Volunteer Stories We have recorded a series of new Recovery Stories for EDP'S refreshed website which shows the role and impact of EDP services in people's recoveryjourneyp from supporting people to reach their recovery goals, to'giving back, and the role of volunteering in keeping people focused on their recovery. Cass told her story of how drinking had lost her everything. Her children, her dignity and her self respect. After receiving treatment, Cass is now a volunteer for Reach, EDP'S Dorset service. She helps out at the Gillingham hub and also travels to other locations to lend a hand. She is a facilitator for group work and has found a new purpose to life through giving back to those who are going through what she went through. See Cass's story at: https://www.edp.org.uk/casss-story/ Marc is a qualified tennis coach. This is all thanks to gaining skills and confidence through the Flourish in Nature programme. He lost contact with his family and was one the street for two years. He felt isolated and alone until he started to do activities and meet people. It took people in the service to treat him with dignity and respect. He is now playing sport and has a good relationship with his family. See Marc's story at: https://www.edp.org.uk/marcs-story/ Dave is a long time volunteerforTogether, at the hub in Newton Abbot. He took drugs to numb what was going on in his head and it led to him living in a bedsit with poor health. EDP showed tough love but it worked and Dave is now a key part of EDP'S South hub. See Dave's story at: https://www.edp.org.uk/daves-story/ Abbie tookthe decision to cut drugs out of her life and moved to a caravan in Devon. The day she did this lockdown happened. Discover howTogether helped herturn her life around from problematic drug use. 11 See Abbie's story at: https://www.edp.org.uk/abbies-story/ Flourish in Nature "Thursday's surfing session was jolly good funl It was lovelyto meet new people in recoveryp to laugh and encourage each other to catch the waves. I was feeling emotional priorto the surf lesson, but as soon as l entered the ocean, my feelings were soothed and I left the surf session feeling calmer and happier within myself" Claire Surfing at Westward Ho Flourish in Nature started this yearwith some uncertainty about continued funding for the project. It was able to utilise some underspend from the main Sports England and National Lottery Grant to continue the momentum built towards the end of the previous year's successes and map out plans for a delivery model that brought the project closer to becoming part of Together's core offerto people seeking recovery in Devon. Challenges remained with a lack of dedicated Flourish in Nature team but thanks to the dedication of Volunteer Activity Leads and one passionate administrator, activities still took place, and training in areas including tennis coachingi Hill and Moorland leadershipTr first aid and navigation skills took place in the early part of the year. 11 As the project moved into the second quarter, Flourish had secured funding that would see new Flourish in Nature Coordinators take up roles later in the year and begin to move the project forward. Focus has been on establishing new partnerships with external providers (we worked with 22 different providers overthe year!), improving referral process to join activities, opening up activities to partner organisations and ensuring that activities are planned safelyp are accessible from different areas of Devon, and that new and existing Volunteer Activity Leads have refresher training and support. We have funding secured for next year and we will see the delivery model develop further with Community Development Leads taking up the responsibility for Flourish In Nature in their geographical areas, adding to social value and supporting the development of resilient recovery communities across Devon that meet local need, utilise existing local assets and offer relevant personal and professional development opportunities. 70 Activities offered Attended Flourish in Nature activities 372 Been canoeingi surfing and boxing. It was reat to look back on myyear with the fact I had done something amazing with my time and met some amazing encouraging friends. You have been very life changing. And life aving." 14 Courses offered People gained personal or professional develop- ment training 61 10 Co-production Co-production at EDP remains a vital part of our approach to howwe deliver on our mission and vision. Recognising that people who have experienced addiction and recovery- whether directly or through supporting a family member or friend - are best placed to inform the most effective interventions and support is incredibly important to us. The Working BetterTogether Strategy and Action meetings remain our primary forums for ensuring people with lived experience are heard across every level of EDP. Both meetings are now well established and held on a monthly basis. The Strategy meeting takes a collaborative, inclusive approach with attendees coming from all aspects of the EDP organisation. Formulation of strategic decisions and plans are collectively agreed and attendees have included members of the EDP Board and representatives from REACH our Dorset seniice- service users, staff and volunteers. Themes discussed during the year have included Mental Health and Dual Diagnosis, Accessibilityi Inclusivityp Families, Service User Involvement and Mutual Aid. In Septemberthe group identified two keythemes that they felt EDP needed to have more focus on and presented these to the Board: To improve ourvisibilitywithin the communities that we serve To improve the experiences for people where a dual need is present around mental health and problematic substance use Since this presentation the Working BetterTogether groups have designed posters for community spaces and identified key places such as GP surgeries and police custody suites where they are to be displayed. A Digital Co-Production Group was also formed who helped to redesign the EDPwebsite. EDP have had an increased presence at community events and we have made changes to each of our hubs to make them feel more welcoming and trauma informed. Open days have been held across each hub that have been open to all in our communities. There have also been developments under the key theme of improving experiences for those experiencing dual need for support around mental health and substances. EDP have an increased presence at Primary Care Network Meetings, we are members of Mental Health Alliances in Devon an Dorset, we have offered trauma informed training to teams and we were successful in being awarded funding to deliver Mental Health Treatment Requirements in Devon and Dorset. Sie, one of ourVolunteerActivity Leads and qualified recovery Coaches, shared his thoughts and experiences around dual diagnosis as he presented to the Board of Trustees: -my thoughts on Dual diagnosis and being Neuro diverse. Like me, many people with addictions also have mental health issues, I've always been an advocate of treating my own addiction and mental health problems simultaneously... I have only been able to do that since moving to Devon and EDP has helped me develop my talents. For my recovery a change of environment was essentiali proving that addiction must be treated holistically. I definitelythink mental health training should be mandatoryto some extent. An example is myfirst "Coachee it was disclosed that this individual was diagnosed BPD, however I was encouraged to not disclose my diagnosis. Eventuallyp after building a rapport, it was mutually disclosed. I felt that was a turning point, a knowing look and an exclamation of "you get it don't you!11 was wholly beneficial to our connection,: 11 Famil Services Dorset gp "Thankyou, I have my mummy back now . A new approach to keeping families safe using a 12 week model This year has seen the launch of a new pilot scheme. Safeguarding Families Together ISFT) led by Marie Thompson, senior SFT recovery worker. Even though it is still in its infancyi evidence shows that the project is working in terms of the engagement with clients and the speed at which the clients are progre55ing on their individual recoveryjourneys. "It appears that the intensity of the approach is having a positive impact, in conjunction with the motivational interviewing techniques, and the strength based approach incorporating positive affirmations and empowerment statements that are used". The project is gathering even more momentum as mental health and domestic abuse agencies join the Safeguarding Families Together approach to work with clients to provide a wrap around service in which professionals areas of expertise complement each other, intertwine and inform practice. laomi, an SFTworker believes in her client's abilityto change and maintain the changes, which, in turn, increases her client's own self belief and motivation. She feels listened to and understood, and consequently feels that her relationship with the children's social worker is also becoming more collaborative and less adversarial. The client expressed that she trust5 Naomi, even though Naomi is obliged to share information with children's social care, as the bhildren are subject to child protection. There have been a number of positives emerging forthe project so far: Improved multi agencyworking Being embedded within the children's social care setting enables improved relationships with partners. Group supervisions with children's social care and other sFr partners from Steps to Wellbeing and Paragon foster5 improved sharing of relevant information, a model for assimilating different observations from professionals, and the implementation of more coherent multi agency plans. Expertise, knowledge, skills, and research can more easily be shared acros5 disciplines. Stigma can be reduced for parents who may have additional barriers to accessing treatment. The Motivational Interviewing (Mll practice model being adopted by children's social care and other srr professionals aligns stronglywith REACH values and the statistics so far evidence that this is being effective with helping parents access tier 3 treatment who have never accessed before. Recent positive closure for a family of 3 children - I has been stepped down from Section 20 Child in Care, and Public Law Outline IPLOI proceedings have been stepped down for the other 2 children in the family. A key outcome of the project brief is to reduce instances of children being looked after bythe local authority and to reduce the need for court proceedings and child protection plans. 12 Reach Dorset REACH 0￿￿A￿ALcoHoL$È￿ puffln There are so many positives to report from this year in Reach. We have been privileged to be able to pilot some new digital work as o result of appointing o new Digital Lead in Dorset. Whilst this role does carry o small cose-lood, most of their work hos been about odopting group work. especially in the family reolm to moke sessions more accessible. We ore delighted that our waiting times in Dorset continue to be outstanding for both clinical and non-clinical clients. This has a huge impact on the responsiveness of the service ond increases satisfaction forthe people that use our services. It has been specificolly helpful in us achieving our new continuity of core targets. Reach has been highlighted as having some of the best performance in the South West in respect of meeting these Office for Heolth Improvements ond Disporities (OHIDI torgets. Reoch continues to mointoin low ottrition rates of staff. We ore voluing ond retoining our staff with high team morale ond staff report being generolly'sotisfied, in their roles. We have been excited to pilot Buvidol, on offerwhich hos quickly become embedded ot oll our hubs ond there ore currently 21 individuals engaged in Buvidol treatment. We're excited to see the evoluotion report due in August from the lead oddiction psychiatrist for Reach. The Safeguarding Families Together (Dorset pilot service). is performing well and getting new people into treatment. We are delighted by the success of the portnership opprooch. Please take o look ot the project in grater detail on the previous poge. The Harm Reduction Outreach Vehicle has had all the required modifications completed to deliver clinical activities and is ready for the rood. It is porked at Weymouth Park and Ride next to the Bus Shelter. Our harm reduction clini¢ol seniice runs in porollel with the NHS Alliance compoign, HepCULater. The ambition is to have achieved micro eliminotion by the end of 2023. 3110 Active clients New clients 1946 Mental Health Treotment Requirement (MHTRI mobilisation began in March 2023 in Dorset, which has meant that EDP is the first region in the UKwhere every single port of the region hos on MHTR service. 716 Successful treatments 13 Reach Out in Dorset OMG THANKYOU SO MUCH. I LOVE EVERYTHING YOU GOT ME. I'm so grateful, I can't believe I've got a beautiful warm coat and trainers. I'm going for a shower right now and I finally getto brush my hair I've been using a fork I know I'm 40 going on 10..... Thankyou so much xx Reach Out is a multi agency and multi disciplinaryteam which works in Dorset. There are six Reach team members, from Shelter, from the Lantern, from Julien House and from the Bus Shelter. They work with people who have complex needs and are hard to engage. The team aim to engage with the people who won't go to an office and don't trust the system. The people theyworkwith are street homeless or in temporary accommodation with drug and or alcohol needs, mental health and physical health issues. The aim is to allow them time and the support they need to stabilise to be able to reduce dependencies, to be able to address past traumas and to be safe and stably housed. The team are currently working with around 58 people and they work really intensively to ensure the best outcomes. Once someone has agreed to their helpi the team will speak with and support the person two or three times a week. The Reach Out team meet those that they support wherever theyfeel safe, and provide practical dayto day support as well as addressing some of the wider issues of housingi health and employment. They always take the Reach out rucksackwith them, which contains some of the little things that might make their life a little safer, like durex, naloxone, Dry Blood Spot Testing kits and food vouchers. When Reach Out first started, they had no guiding remit. None of the agencies involved had ever worked together and at first there was no project manager. They had to learn how to work together as a team with all their different focuses and personalities. Now they work incrediblywell as a cohesive team and are really supportive to each other. One of our successful partnership projects was a bike building workshop with Julien House in Trowbridge. Service users came along to learn skills, build a bike and they were able to keep it after the end of the workshop. The workshop happened over a two day period and enabled informal peerto peer engagement and support. Everyone got a real sense of achievement at the end of the workshop and got to keep their bike for essential travel. Neil's story Reach Out worker Corienne first met Neil when the project first started. He was street homeless, a heavy alcohol user and had clearly had lots of trauma in his life. They used to meet regularly in a coffee shop because it was safe and Corienne could make sure he had food and drink It's important, says Corienne to meet people on theirterms, which is why we go to where theywant to go. Gradually Neil learnt to trust. Corienne got Neil trauma counselling and then managed to get him housed in July 2022. He spent the first 4 months camping on the floor of his flat, because he didn't realise that it was his - to keepl By begging and borrowing theyfurnished, decorated and carpeted the flat and by Christmas Neil had stopped drinking. He has been sober ever since. Neil has now started on a journey of self employment. 122 73 Homeless clients offered support Different interventions from recovery and psychosocial support to prescriptions 49 Clients given prescription medication 14 Services in Dorset EACH Community Development This yearthe team has really become embedded in the local community, reaching out and partnering with a number of heolth, wellbeingi mental health and other charities. There was an early drive to publish Wellbeing Directories which listed local organisations and Charities who have the expertise to help people who use the services with support around mentol heolth, food banks. employment, and lots more. In October. we launched the first Flourish Cofe in Weymouth ond hove plans for more to come in Dorset throughout 2023. The Community Development teom has close working links with the Dorset Service User Forum {DSUF) who have been funding and delivering breakfast clubs for service users across Dorset which hove been well received. A hot breakfast and a worm drink can be a great way to engage new and existing service users with fortnightly breakfost clubs in Weymouth, monthly in Shaftsburyy and regularly in Wareham. We also support and promote an independenti peer-led Recovery Group in Wareham who as well as offering a weekly spoce to connect with others in recovery, ran on ollotment for use by Reach clients until lost September The Community Development team attended a number of awareness raising events to ensure thot people know about the Reach services. There were promotional stall at the Weymouth College Equalityi Diversity & Inclusion fair, the Volunteer Fair, the Stay Safe and the January Blues event, a Social Prescribing Doy in Dor¢hester and some pop up stolls olong Weymouth seafront and town centre. Reach have close working links to Bournemouth os well as Southompton Solent Universities and the Community Development Lead has given talks about Reach to social work students to roise oworeness obout Reoch's service provision ond recovery models ond pothwoys. After EDP launched it's Working Better Together poli¢yi lived experience representatives from Reach Dorset hove been attending the EDP wide Working Better Strotegy Group each month. Feedbock channels are well embedded across Dorset, through feedbackforms, group feedback and line managers initiating structured conversations with people engaging in treatment with REACH. Dorset Service User Forum attend REACH groups regularly and are able to share feedback and advocate for individuals across Dorset. Throughout Recovery Month in September, the team facilitoted fundraising initiatives encouraging individuals ond teams to roise monies for the Recovery Fund. As part of this, in ¢o-produ¢tion with a service user who is on avid photographer, EDP produced a Recovery Calendarfor 2023 to roise funds. During the course of the year, the team co-orgonised and ¢o-fo¢ilitoted the Reo¢h Open Doys, Christmos events and newsletters for service users. 15 Together Devo ETHER Drug & Alcohol Servi(• "l used to hate talking to anyone about my issues, my usage and self medication, but over time ond because Nick doesn't judge or berote, he supports me ond helps me deol with oll sorts of issues, not just drug and alcohol related, I look forward to our meetings. I really didn't think I would have come this far without Nick and the team at Together" We are co-designing the referral and assessment process to ensure that they meet the needs of the individuals who access our service. We are working with Bthechange, an innovative CIC which helps people moving forward with their lives in the criminal justice system to explore how accessible our services are for minority groups. We also work closelywith The Intercom Trust to help ensure that those who identify as LGBTQ+ feel more able to access our services. Workers have begun open access clinics two times a week at the local Co Lab to allow easier access for the most hard to engage and vulnerable clients. We have specialist homeless outreach workers, hospital liaison staff, Family Leads, and Criminal Justice workers to ensure that our service is as accessible as possible to those with differing complex needs. We are currently trialling a new pathway- The Opiate Safe Pathway- which is looking at providing a service to clients who can be harder to engage. We are also piloting the use of Buvidal to try to support those who struggle with managing their prescription. Additionally through the recruitment of a Research Worker we have made great strides in understanding more about drug related deaths and this will help us refine ourtreatment pathways to better serve those who use our services. We have also employed a Specialist Alcohol Nurse, working out of North Devon District Hospital to help us develop our alcohol pathways and the work we do with alcohol clients. Our criminal justice team has continued to grow- including gaining the MHTR contract, and further money to facilitate support'through the gate" from Prison to community and increase continuity of care. Our thriving Flourish Cafes are now set up in all hubs and are delivering a range of exciting and well attended activities. They play a crucial part in helping people connect with their recovery community and the wider community. Works are also being completed on all buildings to make them more accessible. There is a strong recovery focus in hubs with clothing rails, foodbanks, memorytrees, recovery libraries and workshops within the Flourish cafes. We have worked hard on ensuring that our staff are well inducted, trained and valued. Our 4 week induction model has been seen as excellent with team members feeling that it set them up to do their roles well. We've also set about a development programme of 'Growing our Own, and we've already successfully supported a number of staff to progress within roles, including a student prescriber who has qualified to become an Independent Prescriber. 3516 Active clients EDP are members of the System Change Action Alliance {SCAAI groupi a partnership made up of Voluntary sectori public sector, health and commissioners who have all come together to challenge the current system for people with complex/multiple needs. We believe that the system designed to support people MUSTwork around the whole person, tailoring the service to the person in a more humanistic way. We are innovative and understand the importance of test and learn to help shape a more effective service and system forthose with complex needs. New clients 2089 Successful treatments 521 16 Services in Devon Community Development It has once again been a busy and varied year forthe Community Development team. We are seeing an increasing number of successful partnerships with the local communitywhich has enabled us to diversifythe range of activities for people who use our services. As part of our regular You Said We Did process a number of suggestions were made around new social and activity-based groups. We place a great deal of value on this as we know how hard it can be to make new, healthy connections and to fill time. The result was that a number of groups were introduced to our hubs across Devon including regular Flourish Cafes in South and North Devon, a wider range of activities through Flourish in Nature and we now have a unique activity every single day in our Exeter hubs. Example focussed groups and activities include: Tea and Toast- Fresh bread is donated from the Sidwell Street Bakehouse and people can come along for an informal chat, a cup of tea and some fresh toast. We are proud to have retained our 5 starfood hygiene rating. Arts and Crafts- A new group dedicated to arts and crafts session in the Exeter cafe running everyTuesday. This is a safe place where people can get creative, either in set activities or with their own inspiration. Narcotics Anonymous {NA)- In Januarywe began hosting a weekly NA meeting which is very popular. Having it in a known building reduces anxiety and has created a closer partnership with NA who, in return for the use of space, have been generously donating to ourfood bank. Rally Days - In North Devon this year staff and volunteers set up monthly events that they called Rally Days. These are team-led activity days celebrating recovery. Activities have included a cookery workshopi metal detecting and organic soap making. We have attended awareness raising and community based events across Devon. From Volunteer Fayres, Wellbeing Fairs and community partnership events we have been able to have an increased presence that help us raise awareness, challenge stigma and celebrate recovery. None of the above would be possible without a fantastic team of volunteers who support in all areas of delivery including promotional events, social media and marketingi welfare and wellbeing calls, meet and greet, duty support, volunteer activity leadershipp group facilitation, 17 training and so much more. In Devon volunteers in Devon (active, training & on hold) 57 395 volunteer hours given Criminal Justice I can't stress enough how much it put my mind at rest having herthere to advocate for me and just keep me company and talk to me to be honest. I feel having her there stopped me from seriously hurting myself or someone else. I feel that having someone to advocate for you in that situation is so crucial for anyone with the same kind of issues as me and I honestly can't thank her and the service enough. She's such a valuable asset to your team. In May EDP began to deliver Mental Health Treatment Requirements {MHTRsl in Devon. These are lower-level mental health treatment needs that could be leading people to commit crime. Together is already a successful and renowned provider of Drug Rehabilitation Requirements (DRRS) and Alcohol Treatment Requirements {ATRs). In just the first month there were over fifty referrals! With increased partnerships and better awareness, there has been a significant uptake of ATR, DRR in conjunction with the new stream of orders leading to a much more holistic approach to client care. This has been possible to a large extent due to the involvement of a Clinician Psychologist. With the appointment of several communitytransition roles there has been enormous success in developing the Continuity of Care Pathways in partnership with the prisons and other community agencies. These pathways are achieving some really positive outcomes for many clients including a number of successful rehabilitation placements, secure and stable accommodation, engagement in drug and alcohol treatment and reductions in re-offending. Our continuity of care'successful engagement, statistics continue to be significantly above the national average and we are beginning to use additional members of the team to be able to provide in-reach work in prison. We have done this because there are so many clients to engage with and offer support around release and managing their substance misuse. Funding has been secured fortwo additional posts to facilitate additional workwith clients in the prisons supporting them prior to release. An enhanced care package will be delivered by our Community Transitions Workers who will workwith clients leaving Exeter and Channings Wood prisons, aiming to signpost them to housing opportunities, employment and other health based support. 18 .Ob'ectives 2023/4 Buvidal pilots in Devon and Dorset to provide an alternative to traditional OST and broaden our offer, allowing us to respond to individual circumstances. Research into predictive care to shape our pathways Launch of Mental Health Treatment Requirements (MHTR'S) to support those with complex needs Satisfaction survey of staff and those who use service to help us continue to improve Embedding EDP as the South West Region of Humankind. 19 Reference & Administrative Information For EDPAnnual accounts to 31 March 2023 EDP?$ Obje¢t$ The object$ forwhich the ¢haritywo$ established are forgeneral ¢horitable purpo$e$ in order to provide support ond ossistance to individuals who moy be sociolly excluded and seeking to improve their quality of life, to become fully integrated members of Societyi in porticulor by: providing assistance and support in the relief of physical ond mental sickness of persons in need by reasons of substance abuse or dependency, including alcohol and drugs; relieving the hardship of those in need by reasons of youth, age, infirmity, physical or mental disability, poverty or sociol ond e¢onomi¢ ¢ir¢umstan¢es by the provision of sociol housing and housing support; the relief of unemployment and odvoncement of educotion {in¢luding sustoinoble training for employment or workl for the benefit of the public generolly ond in porticulor such persons who ore in need due to the lack of educotionol or skills ottoinment orwho otherwise require assistance in gaining employment. the relief of poverty, hardship Ifinonciol or otherwise) and distress among children, young people, families and other members of society in necessitous circumstances by providing and assisting in the provision of such fo¢ilities, odvi¢e and support os moy be required to improve their conditions of life. and assisting in the preservation and protection of health. and in the treatment and care of persons suffering from mental or physicol illness or in need of rehobilitation as o result of such illness, through the provision of clinicol ond other services and support. After EDP became part of the Humankind group on l April 2020, the Objects were Changed to olign with those of Humonkind and were opproved by the Charity Commission. In the objects, 'subston¢e misuse, meons a condition which moy couse on individuol to experience social, psychological. physical or legal problems related to intoxication ond/or regular excessive consumption ond/or dependence, as o consequence of their use of drugs or other chemical substances. We monitor and review our activities regularly ond, in doing $0. ensure thot we meet the above oims ond objectives. When doing this and when plonning future o¢tivities, we toke into o¢¢ount the Chority Commission's guidon¢e on publi¢ benefit. The Board of Trustees hos pleosure in presenting its report ond the oudited finon¢iol statements forthe year ended 31 March 2023. Charity Name: EDP Drug & Alcohol Services Charity Registration Number: 297370 Company Registration Number: 02145656 Registered Office: Stratus House, Emperor Woy, Exeter Business Pork, Exeter, Devon, EXI 3QS 20 Board of Trustees The Trustees who served during the year are as follows (all trustees are also Directors of the Company): lan Macqueen Janet Bilbie Chair Treasurer Hollie Cashmore (appointed 2 September 2021, resigned 7 Sept 20221 DrJim Gilbert Tim Goodwin Carl Grindrod Anna Headley Manish Nanda Sarah Shepherd Paul Taylor Paul Townsley (resigned 5 December 20221 (resigned 6 June 20231 (resigned 8 June 2022) (resigned 6 June 20231 (resigned 6 June 20231 Administrative Information Chief Executive: Company Secretary: Auditors: Bankers: Solicitors: Penny Blackmore Janet Bilbie Bishop Fleming LLP, Stratus House, Emperor Way? Exeter HSBC, High Street, Exeter Foot Ansteyp Senate Court, Exeter Structure, Governance and Management Governing Document EDP Drug & Alcohol Services IEDP) is a non-profit making company limited by guarantee. The companywas established in 1984 and registered as a charity in 1987. The governing document of the charity is the company's Articles of Association. Governance The Board of Trustees is responsible for the strategic direction and governance of the charity. The Board meets quarterly and usually has an annual away day. The Board has two committees- Finance and Audit and Integrated Governance. These committees meet quarterlyp priorto each Board meetingi allowing these subjects to be explored in more detail outside the main meetings. The Finance and Audit Committee reviews the corporate Risk Register. At 31 March 2023, the Board had eight members (including three appointed by Humankind Charity) with a variety of professional backgrounds relevant to the governance of an organisation the size of EDP. The Board delegate day-to-day governance and leadership of the organisation to the Chief Executive, who leads on ensuring the appropriate governance framework, advises the Board on relevant strategic issues and provides the necessary information for effective decision- 21 making and governance. Executive Directors are responsible for the effective delivery of their particularwork streams. The Directors report to the Chief Executive and Board of Trustees quarterly on performance according to agreed internal and commissioned targets. Remuneration forthe Chief Executive and Executive Directors is set and reviewed bythe Board of Trustees with reference to similar roles in the sector and locality. Recruitment and Appointment of the Board of Trustees In order to ensure a broad skill mix to meet the requirements of a growing organisation, the charity recruits trustees through a process of external advertising or by personal recommendation where we are seeking specific skills. Interested candidate5 who meet the person specification for the job description go through an interview process to select new Trustees who will best complement the skills mix and diversity of the current Board. The parent company. Humankind Charity, 15 entitled to appoint up to five Tru5tee5. All Trustee5 give theirtime voluntarily and receive no benefits from the charity. Any expenses re-claimed are set out in note 11 to the accounts. Trustee Induction and Training NewTrustees receive a presentation which includes: EDP Structure Revised Articles of Association Most recent Annual Report Charity Commission - The Essential Trustee Role of the trustee Brief ing on all Services 22 Financial Review Trusteesl Report for the year ended 31st March 2023 Financial review In the current year EDP'S income was £9,865k (2021/22: £10,085k) and expenditure was £9,390k (2021/22: £?￿lskI. This resulted in an overall increase in reserves of £475k {2021/22: increase of £570k). The community services contract for Dorset commenced on l November 2017 and ran for 3 + (extension period of) 2 years, with the Dorset Commissioner subsequently confirming a further extension of l year to 31 October 2023. We are delighted to have won the tender as part of Humankind for the new Dorset contract to commence l November 2023. This new contract will run for 6 years and 5 months + {extension period) of 2 years, which would take us through to 31 March 2032. The community services contract for Devon contract commenced l April 2018 and runs for 5 + (extension period of) 4 (2 + 21 years. During 2021/22 the Devon Commissioner confirmed an initial extension of 2 years to 31 March 2025. Our contract for work in prisons, as sub-contractors to Practice Plus Groupi was originally due to end on 30 September 2022. Unfortunatelyi the new contract was awarded to a different provider, but the existing contract was extended for 2 months to 30 November 2022 due to mobilisation timescales. The short extension of the prison contracts, continued vacancies within some of our seNices and an underspend on the cost of drug provision and dispensing have been the primary contributing factors to our significant increase in reseNes over the year. EDP did not carry out any significant fundraising activity during the year. Reserves Policy The total reseNes for the Charity for the year were £2,641k (Restricted: £5K Unrestricted: £2,636k) (2021/22 £2,166k Restricted: £37k, Unrestricted: £2,129kl. These are stated after all known liabilities have been fully provided for. The Board reviews reserves on an annual basis togetherwith EDP'S strategic plan. The reviews cover: a. Cash flow and forecasts. b. A review of existing funds, reserves and liabilities. All contingent liabilities have been fully provided for. c. A review of future income and expenditure and the impact of the current contract end dates. d. Requirements for specific designated funding in line with business strategy. e. An analysis of future needs, contingencies and risks with the potential consequences for EDP not being able to meet them. In theTrustees' view, the minimum level of reserves required to effect an orderlywind up of the charityshould it be required is £687k. This is calculated on the assumption that 23 staff obligations in respect of contracted services would fall to the relevant commissioning body. However premises obligations may remain with the Charitytogetherwith the costs of redundancyand / or notice for central staff. At the year end, the actual level of unrestricted reserves was £2,636L of which £45k is designated to fixed asset5, leaving £2,591k of free reserves. The Trustees believe the excess overthe minimum is appropriate to deal with opportunities forthe future and other costs expected under existing contracts. Investment Policy The Trustees, investment policytakes a short term and long term view for calls on EDP'S cash funds. The funds are mainly invested in short term and current account deposits to enable the pursuit of its reserves policy. Corporate Governance The Trustees have continued with a strong approach to corporate governance delivery supported bythe Finance and Audit Committee and the Integrated Governance Committee. The Trustees have specific governance arrangements in place for the community contracts in Dorset and Devon, with each contract having Integrated Governance and Quality Assurance Frameworks that underpin structural arrangements. The Head of Compliance oversees these operations in orderto ensure robust governance arrangements to support contractual requirements. The overall strategic control forthe Finance function is retained in-house through the Director of Finance and Central Support who reports to the Chief Executive. Bishop Fleming LLPwere reappointed as external auditors forthe Charity. Risk Management The Trustees acknowledge their responsibilityto consider the risks to which the charity is exposed and have processes in place to manage those risks. Risks are regularly reviewed, assessed, managed and escalated appropriately in a manner consistent with the Risk Management Standard ISO 31000.2009. Risk management processes are reviewed on an annual basis. The Chief Executive presents regular strategic summaries to the Board, which cover the current environment, the needs of people who use our services, the market, organisational risks and EDP'S resources. Recommendations are made as to what the organisation's priorities and plans should be. Corporate risk analyses are presented monthlyto the DirectorateTeam and quarterly to the Finance and Audit Committee and Board. This is in line with EDP'S Risk Management Policy and highlights key risks/mitigations, which have been escalated from seNice/department risk registers. This enables the Board of Trustees and Chief Executive to continually review organisational priorities and risks and adjust work-plans accordingly. EDP has a Risk Management Govemance Structure, which includes oversight of seNice risk registers by the Integrated Governance Committee, which is chaired by a Board member. An internal control system is in place that enables the executive to understand, manage and satisfactorily control risk exposures. The Charitytrustees have considered the major risks to which the Charity is exposed and satisfied themselves that systems or procedures are 24 established in order to manage those risks. Financial and Internal Controls EDP has a defined organisational structure, which includes members of the Board, the Chief Executive, Directorate and senior managers. EDP has an Audit and Finance Committee of the Board of Trustees, which agrees an audit schedule for internal processes in addition to reviewing the effectiveness of financial controls. There is an internal control system, embedded in financial regulations and processes, which mitigates against error and possible fraud. The day-to-day operation of this is delegated to senior managers. Risks are minimised bythe implementation of authorisation procedures and differing authority levels for all transactions and projects. These procedures are the responsibility of the Audit and Finance Committee and are reviewed periodicallyto ensure that they remain appropriate and adequate and that they continue to meet the needs of the Charity. 25 zi q7 About EDP We believe in people and their ability to make positive changes. Find out more W: www.edp.org.uk E: info@edp.org.uk Facebook: @EDPDrugandAlcoholServices Twitter: @EDPDrugAlcohol Company number 02145656 E D P DRUG & ALCOHOL SERVICES IA COMPANY LIMITED BY GUARANTEEI TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 STATEMENT OF TRUSTEES. RESPONSIBILITIES The Trustees (who are also the directors of the company for the purposes of company lawl are responsible for preparing the Trustees. report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally AC￿pted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees musl not approve the financial statements unless they are satisfied that they give a true and fair view of the stste of affairs of the company and of ils incoming resources and applI￿110n of resources, including its income and expenditure, for that period. In preparing these financial slalemenls, the Trustees are required to.. select suitable accounting policies and then apply them consistently., observe the methods and principles of the Charities SORP IFRS 1021., make judgments and accounting estimates that are reasonable and prudent., slate whether applicable UK Accounting Standards IFRS 1021 have been followed, subject lo any material departures disclosed and explained in the financial stslemenls., prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will eontinue in business. The Trustees are responsible for keeping adequate accounting records that are sufFicienl to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them lo ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other Irregularities. Disclosure of infomiation to auditors Each of the persons who are Trustees al the time when this Trustees, report is approved has confirmed that.. so far as that Trustee is aware, there is no relevant audit information of which the charity's auditors are unaware, and that Trustee has taken all the steps that ought to have been tsken as a Trustee in order lo be aware of any relevant audit information and to establish that the charity's auditors are aware of that information. Audltors The auditors, Bishop Fleming LLP, have indicated their willingness to continue in office. The designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees. Approved by order of the members of the board of Trustees and signed on their behalf by.. lan MacQueen Chair Dale.. 09.08.23 Page 27 E D P DRUG & ALCOHOL SERVICES IA COMPANY LIMITED BY GUARANTEEI INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF E D P DRUG & ALCOHOL SERVICES Opinion We have audited the financial statements of E D P DrLJg & Alcohol Servi￿$ Ilhe 'charitable companll for the year ended 31 March 2023 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and the related notes. including a summary of 5ignific2nt accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, (United Kingdom Generally Accepted Accounting Praclicel. In our opinion the financial statements.. give a true and fair view of the slate of the charitable company's affairs as at 31 March 2023 and of ils incoming resources and application of reSoUr￿s, Induding its income and expenditure for the year then ended., have been propedy prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and have been prepared in accordance with the requirements of the Companies Act 2006. 8asls for oplnlon We conducted our audit in accordan￿ with Intemalional Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those stsndards are further described in the Auditors, responsibilities for the audit of the financial statements section of our report. We are independent of the charitsble company in accordance with the ethical requirements that are relevant lo our audit of the financial statements in the United Kingdom, including the Financial Reporting Council'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 suffi'cient and appropriate lo provide a basis for our opinion. Concluslons relatlng to golng concern In auditing the financial statements, we have concluded that the Trustees, use of a basis other than going concem in the p￿paratiOn of the financial statements is appropriate. Our responsibilities and the responsibilities of the Trustees with respect to going cOn￿M are described in the relevant sections of this report. Emphasls of matter- flnanclal statements prepared on a basls other than golng concern We draw attention to note 2.2 in the financial statements which indicates that the Charity's activites and assets were transferred to Humankind, the parent undertaking, on 1 July 2023. Upon this transfer, the Charity ceased to operate. Accordingly, the financial statements have been prepared on a basis other than going concern. Our opinion is not qualified in this respect. Page 28 E D P DRUG & ALCOHOL SERVICES IA COMPANY LIMITED BY GUARANTEEI INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF E D P DRUG & ALCOHOL SERVICES (CONTINUED) Other information The other information comprises the information included in the Annual report other than the financial statements and our Auditors, report thereon. The Trustees are responsible for the other information contained within the Annual report. Our opinion on the financial statements does not cover the other information and. except lo the extent otherwise explicitly slated in our report, we do not express any form of assurance conclusion Ihereon. Our resFionsibility is lo 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 course of the aLJdil, 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. Opinion on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the information given in the Trustees, Report for the financial year for which the financial statements are prepared Is consistent with the financial statements. the Trustees, Report has been prepared in accordance with 8pplie8ble legal reqU1￿MentS. Matters on which we are required to report by exception In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstslements in the Trustees, Report. We have nothing lo report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion.. adequate accounting records have not been kept, or retums adequate for our audit have not been received from branches not visited by us., or the financial statements are not in agreement with the accounting records and returns., or certain disclosures of Trustees, remuneration specified by law a￿ not made," or we have not received all the information and explanations we require for our audit", or the Trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies. exemptions in preparing the Trustees, Report and from the requirement to prepare a Strategic Report. Responslbllltles 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 lawl 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 ne￿SSary lo enable the preparation of financial statements that are free from material misstatement, whether due lo fraud or error. In preparing the financial slatemenls, the Trustees are responsible for assessing the charitable company's ability lo 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 lo do so. Page 29 E D P DRUG & ALCOHOL SERVICES IA COMPANY LIMITED BY GUARANTEEI INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF E D P DRUG & ALCOHOL SERVICES (CONTINUED) Auditors. responsibilities for the audit of the financial staternents Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether dLJe to fraud or error, and to issue an Auditors, report 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 IUKI 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 lo influence the economic decisions of users taken on the basis of these financial statements. Irregularities, induding fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, ou￿1￿ed above, lo delect material misstalemenls in respect of irregularities, including fraud. The extent to which our procedures are capable of delecling itregularities, including fraud is detailed below.. In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non ompliance with laws and regulations, we considered the following.. the nature of the sector, control environment and business performance., results of our enquiries of management and the Iruslees, about their own identification and assessment of the risks of irregularities., any matters we identified having obtained and reviewed the charity's documentation of their policies and procedures relating to.. identifying, evaluating and complying with the laws and regulations and whether they were aware of any instances of non-compliance., detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud", the intern81 controls established to mitigate risks of fraud or non-compliance with laws and regulations", the matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud. As a result of these pr0￿dUreS, we considered the opportunities and incentives that may exist within the organisation for fraud, which included incorrect recognition of revenue, management override of controls using manual journal entries, purchase ledger, and identified the greatest potential for fraud as incorrect recognition of revenue, lease and dilpidalions, consideration of reslricled income, compliance with laws and regulations and management override using manual journal entries. In common with all audits under ISAS IUKI, we are also required to perform specific procedures to respond to the risk of management override. We have also obtained an understanding of the legal and regulatory frameworks that the charity operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the Charities Act, UK Companies Act, Charities SORP and UK lax legislation. In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the charity's ability lo operate or avoid a material penalty. These included data protection legislation, health and safely regulations, and employment law.. In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial ststemenls bul compliance with which may be fundamental lo the charitable company's ability to operate or lo avoid a material penalty. These included safeguarding regulations, data protection regulations, occupational health and safely regulations, education and inspections legislation, building legislation and employment legislation. Page 30 E D P DRUG & ALCOHOL SERVICES IA COMPANY LIMITED BY GUARANTEEI INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF E D P DRUG & ALCOHOL SERVICES (CONTINUED) Our proTrdures lo respond to risks identified included the following.. reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements., reviewing the financial statement disclosures and testing to supporting documentation to assess the recognition and classification of revenue", enquiring of Trustees and management and those Charged with governance concerning artual and potential litigation and claims., performing procedures lo confirm material Complian￿ with the requirements of the above regulators,. performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.. reading minutes of meetings of those charged with governance., and in addressing the risk of fraud through management override of controls, lesling the appropriateness of journal entries and other adjustments,. and assessing whether the jLJdgements made in making accoLJnting estimates are indicative of a FX)tenlial bias. We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members, and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due lo fraud is higher than the risk of not detecting one resulting from an error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion. There are inherent limitations in the audit procedures performed and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website al. www.frc.or -uklauditorsres onsibililies. This description forms part of our Auditors, report. 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 slate to the charitable company's members those matters we are required to stale lo them in an Auditors, report and for no other purpose. To the fLJllest extent permitted by law, we do not accept or assLJme responsibility to anyone other than the charitable company and ils members, as a body, for our audit work, for this report, or for the opinions we have formed. rim Borton FCA DChA (Senior ststutory auditor) for and on behalf of Bishop Fleming LLP Chartered Accountants Statutory Auditors 2nd Floor Stratus House Emperor Way Exeter Business Park Exeter EX1 3QS Dale.. 14 September 2023 Page 31 E D P DRUG & ALCOHOL SERVICES IA COMPANY LIMITED BY GUARANTEEI STATEMENT OF FINANCIAL ACTIVITIES {INCORPORATING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 MARCH 2023 Unrestricted funds 2023 Restricted fund$ 2023 Total fund$ 2023 Total funds 2022 Note INCOME FROM: Donations, grants and legacies Charitable activities Investments 1,877 8,843,825 13.123 4,745 1,001,338 6,622 9,845,163 13,123 86,502 9,998,346 80 TOTAL INCOME 8,858,825 1,006,083 9,864,908 10,084,928 EXPENDITURE ON: Charitable activities 8,351,295 1,038,213 9,389,508 9,514,963 TOTAL EXPENDITURE 8,351,295 1,038,213 9,389,508 9,514,963 NET MOVEMENT IN FUNDS 507,530 32.1301 475,400 569,965 RECONCILIATION OF FUNDS: Total funds brought forward Nel movement in funds 2.128,622 507,530 37,297 132.1301 2.165,919 475,400 1,595,954 569,965 TOTAL FUNDS CARRIED FORWARD 2,636,152 5,167 2,641,319 2,165,919 The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on pages 36 to 52 form part of these financial statements. Page 32 E D P DRUG & ALCOHOL SERVICES A COMPANY LIMITED BY GUARANTEEI REGISTERED NUMBER..02145656 BALANCE SHEET AS AT 31 MARCH 2023 2023 2022 Note FIXED ASSETS Tangible assets CURRENT ASSETS 12 44,505 52,636 Debtors Cash al bank and in hand 13 367.669 3,715,243 1,312,972 2,208,790 4,082,912 3,521,762 Creditors.. amounts falling due within one year 14 {1.248.476} 11,218,155) NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES 2,834,436 2,303,607 2,878,941 2,356,243 Provisions for liabilities {237.6221 1190,3241 TOTAL NET ASSETS 2,641,319 2,165,919 CHARITY FUNDS Reslricled funds 16 5,167 2,636,152 37,297 2,128,622 Unrestricted funds 16 TOTAL FUNDS 2,641,319 2,165,919 Page 33 E D P DRUG & ALCOHOL SERVICES A COMPANY LIMITED BY GUARANTEEI REGISTERED NUMBER..02145656 BALANCE SHEET ICONTINUEDI AS AT 31 MARCH 2023 The Trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect lo accounting records and preparation of financial statements. The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by.. Janet E Bilbie Trustee Dale.. 09.08.23 The notes on pages 36 to 52 form part of these financial statements. Page 34 E D P DRUG & ALCOHOL SERVICES IA COMPANY LIMITED BY GUARANTEEI STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023 2023 2022 Note CASH FLOWS FROM OPERATING ACTIVITIES Nel cash used in operating activities 19 1,523,416 442,857 CASH FLOWS FROM INVESTING ACTIVITIES Dividends, interests and rents from investments Purchase of tangible fixed assets 13,123 (30,086) 80 128,4481 NET CASH USED IN INVESTING ACTIVITIES 116.963} 128.3681 CASH FLOWS FROM FINANCING ACTIVITIES NET CASH PROVIDED BY FINANCING ACTIVITIES CHANGE IN CASH AND CASH EQUIVALENTS IN THE YEAR 1.506.453 414,489 Cash and cash equivalents at the beginning of the year 2,208,790 1,794,301 CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR 20 3,715,243 2,208,790 The notes on pages 36 to 52 form part of these financial statements Page 35 E D P DRUG & ALCOHOL SERVICES IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 GENERAL INFORMATION EDP Drug & Alcohol Services is a company limited by guarantee and is conslituled under a Memorandum of Association dated 24 March 1987. The company is also a registered charity. The registered office is Stratus House, Emperor Way, Exeler. ACCOUNTING POLICIES 2.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS The financial statements have been prepared in accordance with the Charities SORP IFRS 1021 Accounting and Reporting by Charities". Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191, the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. E D P Drug & Alcohol servI￿s meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise ststed in the relevant accounting policy. 2.2 GOING CONCERN On 1 July 2023 all of the assets, liabilities and acivities of the Charity were transferred to Humankind, the parent charity. Upon transfer, the Charity ceased all aclivilies. Accordingly, these financial ststemenls are prepared on a basis other than going cOn￿M. However, given that the Charity's activities will be carried on by Humankind, no adjustments to, or reclassifications of, the amounts included in these fi'nancial slatments prior to transfer have been required. 2.3 INCOME All income is recognised once the company has entitlement lo the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Income lax recoverable in relation to investment income is recognised at the time the investment income is re￿1Vable. 2.4 EXPENDITURE Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third paty, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by aclivily. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable lo a single activity are allocated directly to that aclivily. Shared costs which contribute to more than one activity and support costs which are not attributable lo a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Expenditure on charitable activities is incurred on direcdy undertaking the activities which further the company's objectives, as well as any associated support costs. All expenditure is inclusive of irrecoverable VAT. Page 36 E D P DRUG & ALCOHOL SERVICES IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ACCOUNTING POLICIES (continued) 2.5 INTEREST RECEIVABLE Interest on fLJnds held on deposit is included when receivable and the amoLJnt can be measured reliably by the company., this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited. 2.6 TANGIBLE FIXED ASSETS AND DEPRECIATION Tangible fixed assets costing £1.000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measLJred reliably. Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured al cost less accumulated depreciation and any accumulated impairment losses. All costs incLJrred lo bring a tangible fixed asset into its intended working condition should be included in the meaSLJremenl of cost. Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated Ljseful lives, Depreciation is provided on the following bases.. Motor vehicles Fixtures and fittings IT and office eqLJipmenl 33.30/0 Straight line 33.3'/0 Straight line 33.3'/0 Straight line 2.7 DEBTORS Trade and other debtors are recognised al the settlement amount after any trade discount offered. Prepayments are valued al the amount prepaid net of any trade dI￿u￿tS dLJe. 2.8 CASH AT BANK AND IN HAND Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the dale of acquisition or opening of the deposit or similar account. 2.9 LIABILITIES Liabilities and provisions are recognised when there is an obligation at the Balance sheet dale as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised al the amount that the company anticipates it will pay lo sethe the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required lo settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost. 2.10 FINANCIAL INSTRUMENTS The company 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 al their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. Page 37 E D P DRUG & ALCOHOL SERVICES IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ACCOUNTING POLICIES (continued) 2.11 PENSIONS The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year. All staff who are eligible lo remain within the NHS Pension Scheme do so. Although the scheme provides defined benefits to members, it is an unfunded mulli employer scheme, with no ongoing liability for the company beyond the level of employer contributions specified by the Scheme. Accordingly il is accounted for as if il was a defined contribution scheme. 2.12 FUND ACCOUNTING General funds are unreslricled funds which are available for use at the discretion of the TrLJStees in furtherance of the general objectives of the company and which have not been designated for other purposes. Designated funds comprise Ljnrestricled fLJnds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set OLJt in the notes lo the financial statements. Restricted funds are funds which are to be used in accordance with specific reslriclions imposed by donors or which have been raised by the company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes lo the financial statements. Investment income, gains and losses are allocated to the appropriate fund. Certain income and expenditLJre in 2022 has been reclassified between funds in order to more appropriately reflect the nature of the funding that il relates to. This has not had any impact on the fund balances at 31 March 2022 or 2023. Page 38 E D P DRUG & ALCOHOL SERVICES IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 CRITICAL ACCOUNTING ESTIMATES AND AREAS OF JUDGMENT Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable Ljnder the ircumslances. Critical accounting estimates and assumptions.. The Company makes estimates and assLJmplions conTrming the future. The resulting accounting estimates and assumptions will. by definition, seldom eqLJal the related actual results. The eslimales and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below. Critical areas of judgment.. Useful economic lives of tangible assets The annual depreciation charge is sensitive to any changes in the estimated useful life and residual values of tangible assets. The useful economic lives and residual value is assessed on an annual basis and are amended only when eviden￿ shows a change in the estimated economic lives or residual life. Criteria Ljsed to assess the economic life and residual value includes technological advancement, economi utilisalion, physical condition of the asset and fvture investments. Dilapidations The dilapidation provision is assessed on a lease-by-lease basis with reference lo industry standards. The provision accrues over the term of the lease, taking due account of any upcoming break clauses. INCOME FROM DONATIONS, GRANTS AND LEGACIES Unrestricted Restricted funds funds 2023 2023 Total funds 2023 Total funds 2022 Donations and grants 1,877 4,745 6,622 86,502 Of the income from donations, grants and legacies in the prior year, £84,564 was restricted and £1,938 was unrestricted. INCOME FROM CHARITABLE ACTIVITIES Unrestrlcted Restrlcted funds funds 2023 2023 Total funds 2023 Total funds 2022 Recovery, re-integration and family services 8,843,825 1,001,338 9,845,163 9,998,346 Of the income from charitable activities in the prior year, £687,475 was restricted and £9,310,871 was unrestricted, both figures as restated. Page 39 E D P DRUG & ALCOHOL SERVICES IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 INVESTMENT INCOME Unrestricted funds 2023 Total funds 2023 Total funds 2022 Bank interest receivable 13,123 13.123 80 All investment income in the prior year was unrestricted. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES Summary by fund type Unrestricted Restrieted funds funds 2023 2023 Total 2023 Total 2022 Charitable activities 8,351,295 1,038,213 9,389,508 9,514,963 TOTAL 2022 - As restated 8,780,221 734,742 9,514,963 ANALYSIS OF EXPENDITURE BY ACTIVITIES Activities undertaken directly 2023 Total funds 2023 Total funds 2022 Charitsble activities 9,389,508 9,389,508 9,514,963 TOTAL 2022 9,514,963 9,514,963 Page 40 E D P DRUG & ALCOHOL SERVICES IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ANALYSIS OF EXPENDITURE BY ACTIVITIES {CONTINUEDI ANALYSIS OF DIRECT COSTS Charitsble activities 2023 Total funds 2023 Total funds 2022 Stsff costs Depreciation Subcontract delivery Staff travellsubsistence Learning and development Office costs Clientlvolunleer expenses Premises Professional fees IT and communications Other expenses Agency staff other staff costs Governance costs 5,809, 123 38,217 1,814,110 73,934 40,930 227,068 173,134 494,413 32,018 192,978 44,057 243,405 193,412 12,709 5.809.123 38.217 1,814,110 73,934 40.930 227.068 173,134 494,413 32.018 192.978 44,057 243,405 193.412 12.709 5,880,561 42,935 1,724,473 47,516 39,440 223,750 196,892 569, 181 55,343 173,407 29,011 320,462 196,233 15,759 9,389,508 9,389,508 9,514,963 TOTAL 2022 9,514,963 9,514,963 AUDITORS. REMUNERATION 2023 2022 Fees payable lo the company's auditor for the audit of the company's annual accounts 11,500 10,800 Fees payable lo the Company's auditor in respect of.. All non-audil services not included above 1.072 2,040 Page 41 E D P DRUG & ALCOHOL SERVICES IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 10. STAFF COSTS 2023 2022 Wages and salaries Social security costs Contribution lo defined contribution pension schemes 5,120,197 468,671 220.255 5,206,721 440,919 232,921 5,809.123 5,880,561 Included in wages and salaries cost a￿ redund8ncy payments totalling £Nil12022.. £11,620). The average number of persons employed by the charity during the year was as follows.. 2023 No. 2022 No. 217 232 The number of employees whose employee benefits lexduding employer pension costs) exTreded £60,000 was.. 2023 No. 2022 No. In the band £60,001- £70,000 In the band £70,001 - £80,000 Total employment benefits paid by the charity in the year in respect of the key management personnel was £264,16712022.. £252,510). 11. TRUSTEES, REMUNERATION AND EXPENSES During the year, no Trustees re￿iVed any remuneration or other benefils12022 - £NILI. During the year ended 31 March 2023, expenses totalling £263 were reimbursed or paid directly lo 2 Truslees12022 - £823 to 3 Trustees). These related lo travel and training expenses. Page 42 E D P DRUG & ALCOHOL SERVICES IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 12. TANGIBLE FIXED ASSETS Motor Fixtures and IT and Office vehicles fittings equipment Total COST OR VALUATION At 1 April 2022 Additions Disposals 26,280 6.019 147.356 30.086 133,8751 179,655 30,086 33,8751 At 31 March 2023 26,280 6.019 143.567 175,866 DEPRECIATION At 1 April 2022 Charge for the year On disposals 26,280 6.019 94.720 38.217 133,8751 127,019 38,217 33,8751 At 31 March 2023 26,280 6.019 99.062 131,361 NET BOOK VALUE At 31 March 2023 44.505 44,505 At 31 March 2022 52,636 52,636 13. DEBTORS 2023 2022 DUE WITHIN ONE YEAR Trade debtors 231,084 69.356 67.229 1,182,358 32,148 98,468 other debtors Prepayments and accrued income 367,669 1,312,972 Page 43 E D P DRUG & ALCOHOL SERVICES IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Trade creditors Other taxation and social security Other creditors Accruals and deferred income 331,165 163,291 40.447 713.573 467,637 108,446 37,813 604,259 1,248,476 1,218,155 2023 2022 Deferred income at 1 April 2022 Resources deferred during the year Amounts released from previous periods 303,166 487,939 1303,166} 134,466 767,085 1598,3851 487.939 303,166 Deferred income relates lo funding drawn down in advance where the charity is not enlided lo recognise the income until certain conditions have been met. 15. PROVISIONS Dilapidations At 1 April 2022 Additions 190,324 47.298 237,622 The dilapidations provisions is based on the future expected repair costs required to restore the leased buildings lo their fair condition al the end of their respective lease terms. Page 44 E D P DRUG & ALCOHOL SERVICES IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 16. STATEMENT OF FUNDS STATEMENT OF FUNDS- CURRENT YEAR Balance at 31 March 2023 Balance at 1 April 2022 Transfers inlout Income Expenditure UNRESTRICTED FUNDS DESIGNATED FUNDS Fixed Asset Reserve 52,636 138.2171 30.086 44,505 GENERAL FUNDS Unrestricted Funds 2.075.986 8.858.825 18.313.078) {30.086} 2.591,647 TOTAL UNRESTRICTED FUNDS 2,128,622 8,858,825 I8,351,2951 2,636,152 RESTRICTED FUNDS Devon County Council- RSDATG 80,190 180,1901 Devon County Council- SSMTR 259,160 167,349 340.898 51.254 {259,1601 {167,3491 {340.8981 151,2541 Dorset Council- RSDATG Dorset Council - SSMTR ECC Teignbridge rough sleeper initiative Torbay & South Devon NHS Foundation Trust North Devon Council 19,604 19,6041 9,582 29.088 19,5821 129.0881 Dorsel Council - Safeguarding Families Together Department forwork and Pensions 36,447 136,4471 3,213 13,2131 34.1001 12.7751 14,5531 Dorset Council Recovery Fund Sport England 34,100 3.197 4.745 4,553 5.167 37,297 1,006,083 11,038,213) 5,167 TOTAL OF FUNDS 2.165.919 9.864.908 19.389.508) 2.641,319 Page 45 E D P DRUG & ALCOHOL SERVICES IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 16. STATEMENT OF FUNDS {CONTINUEDI Designated Funds The Trustees have allocated an amount representing the net book value of the charitys fixed assets a$ these are not freely available lo spend by the charity. Reslrirted Funds Devon County Council - RSDATG Government funds for local areas to help implement evidence-based drug and alcohol treatment and wrap around support for people sleeping rough or at risk of sleeping rough, including those with co- occurring mental health needs. Devon County Council - SSMTR Funding allocated by the Office for Health Improvement and Disparities for the improvement of interventions and access lo drug treatment for individuals. This is linked lo the recommendations made in Professor Dame Carol Black's independent review of drugs. Dorset Council- RSDATG Government funds for local areas to help implement evidence-based dTug and alcohol treatment and wrap around support for people sleeping rough or at risk of sleeping rough, including those with co- occurring mental health needs. Dorset Council - SSMTR Funding allocated by the Office for Health Improvement and Disparities for the improvement of interventions and access lo drug treatment for individuals. This is linked lo the recommendations made in Professor Dame Carol Black's independent review of drugs. Avon & Somerset Police and Crime Commissioner IASPCCI This fLJnd represents a grant from ASPCC lo continue our Prisoner resettlement Project al HMP Exeter for 12 months from September 2020. This is specifically for provision of a Resettlement Coordinator and the Departure Lounge Café. Pelroc College This fund represents a grant awarded by Petroc College as part of their wider project funded by the European Social Fund specifically to be used lo continue to develop the scalability and sustainability of EDP'S social enterprise Hidden Gems. The grant received so far was fully spent in the year. Exeter City Council This fund represents a grant by Exeter City Council for the employment of a specialist navigator for 12 months, under Exeter's award of funding through the Rough Sleeper Rapid Rehousing Pathway programme. Torbay & South Devon NHS Foundation Trust Funding received from the Torbay Alliance that was implemented lo develop and deliver support services for drug and alcohol treatment, domestic abuse and the homeless hostel in Torbay. Using an Alliance model, the focus will be on creating systemic change.. changes to cultLJre, fLJnding slruclures, ommissioning and policy which support a new way of working. Together there will be a contractual environment where suppliers share responsibility for achieving outcomes and are mutually supportive, making decisions based on the best outcome for the service user. North Devon Council Funding lo provide a full-time Drug & Alcohol specialist attached lo the Enhanced Rough Sleeper Service. Dorset Council - Safeguarding Families Together Funding received from Dorset Council Children's Services lo embed the Safeguarding Families Together Page 46 E D P DRUG & ALCOHOL SERVICES IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 16. STATEMENT OF FUNDS {CONTINUEDI ISFTI approach. The funding is provided to source three adult workers trained in or with extensive experien￿ of supporting parents with substance misuse problems. Teignbridge Rough Sleeper Initiative This fund represents a grant from Teignbridge District Council and South Hams & West Devon Council lo contribute towards an outreach service which will work alongside the existing rough sleeper outreach services covering both dislricls. Department forwork and Pensions IDWPI This fund represents a grant by Department of Working Pensions to provide access to work grants for employees new work equipment. Dorsel Council OPCC This fLJnd represents fLJnding for Criminal Jusb'ce worker from Office of the Police and Crime Commissioner, Devon & Cornwall (OPCCI. Recovery Fund The Recovery Fund is a pot of monies raised by Service Users, volunteers and staff to purchase items that will enhance and support recovery. Funds are received either from donations lo the organisation, or are raised directly by the staff. Volunteer team and Service Users in localised or regional fundraising acb'vities. Sport England This fund represents a three year grant by Sport England for their Flourish in Nature project Ljsing National Lottery funding. Specifically il is to be used to train up cohorts of volunteer outdoor activity leaders in Devon. STATEMENT OF FUNDS- PRIOR YEAR Balance at 31 March 2022 Balance at As restated As restated 1 April 2021 Income Expenditure Transfers inlout UNRESTRICTED FUNDS DESIGNATED FUNDS Fixed Asset Reserve 67,123 142,9351 28,448 52,636 GENERAL FUNDS Unrestricted Funds 1,528,831 9,312,889 18,737,286) 128,4481 2,075,986 TOTAL UNRESTRICTED FUNDS 1,595,954 9,312,889 18,780,221) 2,128,622 RESTRICTED FUNDS ASPCC 34,375 134,3751 Devon County Council- SSMTR 264,734 116,096 1264,7341 1116,0961 Dorset Council - RSDATG Page 47 E D P DRUG & ALCOHOL SERVICES IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 16. STATEMENT OF FUNDS {CONTINUEDI STATEMENT OF FUNDS- PRIOR YEAR ICONTINUEDI Balance at 31 March 2022 Balance at As restated As restated 1 April 2021 Income Expenditure Transfers inlout Dorset Council - SSMTR ECC Teignbridge rough sleeper initiative Torbay & South Devon NHS Foundation Trust North Devon Council Pelroc College Department for Work and Pensions Dorsel Council OPCC Recovery Fund Sport England 156,226 25,861 1156,2261 125,8611 24,623 124,6231 33,600 4,462 133,6001 14,4621 6,630 34,100 3,197 68,135 16,6301 34,100 3,197 168, 1351 772,039 1734,7421 37,297 TOTAL OF FUNDS 1,595,954 10,084,928 19,514,963) 2,185,919 Page 48 E D P DRUG & ALCOHOL SERVICES IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 17. SUMMARY OF FUNDS SUMMARY OF FUNDS- CURRENT YEAR Balance at 31 March 2023 Balance at 1 April 2022 Transfers inlout Income Expenditure Designated funds General funds 52,636 2,075,986 37,297 138.2171 8,858,825 18,313,078) 1,006,083 11,038,213) 30.086 44,505 130,086} 2,591,647 5,167 Reslricled funds 2,165,919 9,864.908 19.389.508) 2.641,319 SUMMARY OF FUNDS- PRIOR YEAR Balance at 31 March 2022 Balance at As restated As resL9ted 1 April 2021 Income Expenditure Transfers inlout Designated funds General funds Reslricled funds 67,123 1,528,831 142,9351 9,312,889 18,737,286) 772,039 1734,7421 28,448 128,4481 52,636 2,075,986 37,297 1,595,954 10,084,928 19,514,963) 2,165,919 18. ANALYSIS OF NET ASSETS BETWEEN FUNDS ANALYSIS OF NET ASSETS BETWEEN FUNDS- CURRENT YEAR Unrestricted Restricted funds funds 2023 2023 Total funds 2023 Tangible fixed assets Current assets Creditors due within one year Provisions for liabilities and charges 44,505 4,077,745 11,248,476) 1237,6221 44,505 4,082,912 11,248.4761 {237.6221 5,167 TOTAL 2,636,152 5,167 2,641,319 Page 49 E D P DRUG & ALCOHOL SERVICES IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 18. ANALYSIS OF NET ASSETS BETWEEN FUNDS ICONTINUEDI ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR Unrestricted funds 2022 Reslricled funds 2022 Total funds 2022 Tangible fixed assets Current assets Creditors due within one year Provisions for liabilities and charges 52,636 3,484,465 11,218,155) 1190,3241 52,636 3,521,762 11,218,155) 1190,3241 37,297 TOTAL 2,128,622 37,297 2,165,919 19. RECONCILIATION OF MOVEMENT IN FUNDS TO CASH FLOW FROM OPERATING AcTIV￿lEs 2023 2022 Nel income for the year las per Stslemenl of Financial Aclivilie51 475.400 569,965 ADJUSTMENTS FOR: Depreciation charges Dividends, interests and rents from investments Decreasellincreasel in debtors Increase in creditors Increase in provisions 38,217 {13.123} 945.303 30,321 47,298 42,935 1801 1575,5021 263,282 147,098 NET CASH PROVIDED BY OPERATING ACTIVITIES 1.523.416 447,698 20. ANALYSIS OF CASH AND CASH EQUIVALENTS 2023 2022 Cash at bank and in hand 3,715,243 2,208,790 TOTAL CASH AND CASH EQUIVALENTS 3.715.243 2,208,790 Page 50 E D P DRUG & ALCOHOL SERVICES IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 21. ANALYSIS OF CHANGES IN NET FUNDS At 1 April 2022 Cash flows At 31 March 2023 Cash at bank and in hand 2,208,790 1,506,453 3,715,243 22. PENSION COMMITMENTS The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company lo the fund and amounted lo £190,912 12022.. £197,7671. Contributions lotalling £34,104 12022.. £27,974) were payable lo the fund at the balan￿ sheet dale and are included in creditors. Additionally, the company pays contributions lo the NHS Pension Scheme. Although the scheme provides defined benefits to members, it is an unfunded mulli employer scheme, with no ongoing liability for the company beyond the level of employer contributions specified by the Scheme. Accordingly it is accounted for as if it was a defined contribution scheme. The pension cost charge represents contributions payable by the company to the fund and amounted lo £34,092 12022.. £41,893). Contributions lolalling £6,343 12022.. £4,561) were payable lo the fund al the balance sheet dale and are included in creditors. 23. OPERATING LEASE COMMITMENTS At 31 March 2023 the company had commitments lo make future minimum lease payments under non- Can￿lIable operating leases as follows.. 2023 2022 Within 1 year Later than 1 year and not later than 5 years 122,818 286.786 162,697 400,140 409.604 562,837 24. RELATED PARTY TRANSACTIONS During the year, management services were provided by parent company Humankind Charity for a value of £150.000 12022. £150,0001 and rech2rges of £131,575 12022". £109,985). Al the year end, £229,310 12022.. £100,222) is due to the parent company and this is included in trade creditors. 25. POST BALANCE SHEET EVENTS On 1 July 2023 the Charity transferred all of its activities, assets and liabilities to Humankind, the parent charity. From that date, the Charity has ceased operation. Page 51 E D P DRUG & ALCOHOL SERVICES IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 26. CONTROLLING PARTY Humankind Charity is the sole company member and parent company. Humankind is a company registered in England. Registered Company No. 01820492 and Registered Charity No. 515755, head Office Humankind, Inspiration House. Unit 22 Bowburn North Industrial Estate DH6 SPF. Consolidated accounts can be obtained from Companies House. Page 52