2023-07-01-accounts - E D P Drug & Alcohol Services

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

		Page
Trustees' report
Independent auditors'	report on the financial statements	7-11
Statement offinancial	activities	12
Balance sheet
Statement ofcash flows		14
Notes to the financial	statements	15-32

			Unrestricted	Restricted	Total
			funds	funds	funds	Total
			3 month	3 month	3 month	funds
			period ended	period ended	period ended	Year ended
			1 July	1 July	1 July	31 March
			2023	2023	2023	2023
		Note	f.
INCOME FROM:
Donations, grants and legacies		4	535	163	698	6,622
Charitable activities		5	1,810,528	405,002	2,215,530	9,845,163
Investments		6	11,851		11,851	13,123
TOTAL INCOME			1,822,914	405,165	2,228,079	9,864,908
EXPENDITURE ON:
Charitable activities		7	1,738,449	405,094	2,143,543	9,389,508
Transfer to parent charity		8	2,720,617	5,238	2,725,855
TOTAL EXPENDITURE			4,459,066	410,332	4,869,398	9,389,508
NET MOVEMENT	IN FUNDS		(2,636,152)	(5,167)	(2,641,319)	475,400
RECONCILIATION	OF FUNDS:
Total funds brought	forward		2,636,152	5,167	2,641,319	2,165,919
Net movement in funds			(2,636,152)	(5,167)	(2,641,319)	475,400
TOTAL FUNDS CARRIED FORWARD						2,641,319

					1 July		31 March
					2023		2023
			Note
FIXEDASSETS
Tangible assets			13				44,505
CURRENT ASSETS
Debtors			14			367,669
Cash at bank and	in hand					3,715,243
						4,082,912
Creditors: amounts	falling	due within one
year			15			(1,248,476)
NET CURRENT ASSETS						2,834,436
TOTAL ASSETSLESSCURRENT
LIABILITIES						2,878,941
Provisions for liabilities							(237,622)
TOTAL NET ASSETS						2,641,319
CHARITY FUNDS
Restricted funds			16				5,167
Unrestricted funds			16			2,636,152
TOTAL FUNDS						2,641,319
The Trustees acknowledge		their responsibilities	for	complying	with the requirements	ofthe Companies	Act 2006
with respect to accounting		records and preparation		offinancial	statements.

			3month
			period
			ended	Year ended
			1 July	31 March
			2023	2023
			Z
CASH FLOWS FROM OPERATING	ACTIVITIES
Net cash used in operating activities			(767,369)	1,523,416
CASH FLOWS FROM INVESTING	ACTIVITIES
Dividends, interests and rents from	investments		11,851	13,123
Proceeds from the sale oftangible fixed assets			(1,654)	(30,086)
Cash transferred to Humankind			(2,958,071)
NET CASH USED IN INVESTING ACTIVITIES			(2,947,874)	(16,963)
CASH FLOWS FROM FINANCING	ACTIVITIES
NET CASH PROVIDED BYFINANCING ACTIVITIES
CHANGE IN CASH AND CASH EQUIVALENTS		IN THE PERIOD	(3,715,243)	1,506,453
Cash and cash equivalents at the beginning ofthe period			3,715,243	2,208,790
CASH AND CASH EQUIVALENTS	AT THE END	OF THE PERIOD		3,715,243
The notes on pages 14to 31 form part ofthese financial statements

			Unrestricted	Restricted	Total
			funds	funds	funds
			3 month	3 month	3 month	Total
			period	period	period	funds
			ended	ended	ended	Year ended
			1 July	1 July	1 July	31 March
			2023	2023	2023	2023
Donations	and	grants	535	163	698	6,622

					Unrestricted	Restricted	Total
					funds	funds	funds
					3 month	3 month	3 month	Total
					period	period	period	funds
					ended	ended	ended	Year ended
					1 July	1 July	1 July	31 March
					2023	2023	2023f	2023 F
Recovery,	re-integration	and	family	services	1,810,528	405,002	2,215,530	9,845,163

			Unrestricted	Total
			funds	funds
			3month	3 month	Total
			period	period	funds
			ended	ended	Year ended
			1 July	1 July	31 March
			2023	2023f	2023
Bank	interest	receivable	11,851	11,851	13.123

		Unrestricted	Restricted
		funds	funds	Total
		3 month	3 month	3 month
		period	period	period	Total
		ended	ended	ended	Year ended
		1 July	1 July	1 July	31 March
		2023	2023	2023	2023
Charitable	activities	1,738,449	405,094	2,143,543	9,389,508
TOTAL 2023		9,389,508		9,389,508

				Unrestricted	Restricted	Total
				funds	funds	funds
				3 month	3month	3 month	Total
				period	period	period	funds
				ended	ended	ended	Year ended
				1 July	1 July	1 July	31 March
				2023	2023	2023f	2023
Transfer	to	parent	charity	2,720,617	5,238	2,725,855

		Activities
		undertaken	Total
		directly	funds
		3 month	3 month	Total
		period	period	funds
		ended	ended	Year ended
		1 July	1 July	31 March
		2023	2023f	2023 E
Charitable	activities	2,143,543	2,143,543	9,389,508
TOTAL 2023		9,389,508	9,389,508

						Charitable	Charitable	Total
						activities		funds
						3month		3 month	Total
							period	period	funds
							ended	ended	Year ended
							1 July	1 July	31 March
							2023f	2023	2023
	Staff costs					1,283,815		1,283,815	5,809,123
	Depreciation						8,260	8,260	38,217
	Subcontract	delivery					440,555	440,555	1,814,110
	Staff travel/subsistence						23,000	23,000	73,934
	Learning and	development					9,674	9,674	40,930
	Office costs						42,863	42,863	227,068
	ClientNolunteer		expenses				52,625	52,625	173,134
	Premises						69,545	69,545	494,413
	Professional	fees					11,179	11,179	32,018
	ITand communications						74,672	74,672	192,978
	Other expenses						13,822	13,822	44,057
	Agency staff						66,413	66,413	243,405
	Other staff costs						31,880	31,880	193,412
	Governance	costs					15,240	15,240	12,709
						2,143,543		2,143,543	9,389,508
	TOTAL 2023					9,389,508		9,389,508
10.	AUDITORS'	REMUNERATION
								3 month
								period
								ended	Year ended
								1 July	31 March
								2023	2023
									E
	Fees payable	to	the company's	auditor		for the audit ofthe company's
	annual accounts							11,500	11,500
	Fees payable	to	the company's	auditor		in respect of:
	All non-audit	services not included			above				1,072

				3 month
				period
				ended	Yearended
				1 July	31 March
				2023f	2023 E
Wages and	salaries			1,134,815	5,120,197
Social security costs				99,125	468,671
Contribution	to defined	contribution	pension schemes	49,875	220,255
				1,283,815	5,809,123

3	month
	period
	ended	Year ended
	1 July	31 March
	2023	2023
	No.	No.
	186	217

3	month
	period
	ended	Year ended
	1 July	31 March
	2023	2023
	No.	No.

		Motor	Fixtures and	ITand Office
		vehicles	fittings f	equipment f	Total f,
	At 1 April 2023	26,280	6,019	143,567	175,866
	Additions			1,654	1,654
	Disposals	(26,280)	(6,019)	(145,221)	(177„520)
	At 1 July 2023
	At 1 April 2023	26,280	6,019	99,062	131,361
	Charge for the period			8,260	8,260
	On disposals	(26,280)	(6,019)	(107,322)	(139,621)
	At 1 July 2023
	NET BOOK VALUE
	At 1 July 2023
	At 31 March 2023			44,505	44,505
14.	DEBTORS

		1 July	31 March
		2023 f	2023
DUE WITHIN	ONE YEAR
Trade debtors			231,084
Other debtors			69,356
Prepayments	and accrued income		67,229
			367,669

								1 July	31 March
								2023	2023
								F	F
Trade creditors									331,165
Other taxation		and		social security					163,291
Other creditors									40,447
Accruals	and deferred				income				713,573
									1,248,476
								1 July	31 March
									2023
								2023f	Restated E
Deferred	income at			1 April		2023		487,939	303,166
Resources deferred				during		the period		401,730	487,939
Amounts	released		from previous				periods	(487,939)	(303,166)
Deferred	income transferred					to Humankind		(401,730)
									487,939

STATEMENT OF FUNDS - CU	RRENT PERIOD
	Balance at 1			Transfers	Balance at 1
	April 2023 f.	Income f	Expenditure	in/out	July 2023 F
UNRESTRICTED FUNDS
DESIGNATED FUNDS
Fixed Asset Reserve	44,505		(46,159)	1,654
GENERAL FUNDS
Unrestricted Funds	2,591,647	1,822,914	(4,412,907)	(1,654)
TOTAL UNRESTRICTED
FUNDS	2,636,152	1,822,914	(4,459,066)
RESTRICTED FUNDS
Devon County Council-
RSDATG		60,563	(60,563)
Devon County Council-
SSMTR		115,562	(115,562)
Dorset Council - RSDATG		37,726	(37,726)
Dorset Council - SSMTR		93,634	(93,634)
ECC		13,261	(13,261)
Teignbridge rough sleeper
initiative		5,339	(5,339)
Torbay 8 South Devon NHS
Foundation Trust		34,028	(34,028)
North Devon Council		10,344	(10,344)
Dorset Council - Safeguarding
Families Together		30,603	(30,603)
Devon County Council Through
the Gate - NHSE		3,942	(3,942)
Recovery Fund	5,167	163	(5,330)
	5,167	405,165	(410,332)
TOTAL OF FUNDS	2,641,319	2,228,079	(4,869,398)

STATEMENT OF FUNDS - PR	IOR PERIOD
					Balance at
	Balance at			Transfers	31 March
	1 April 2022	Income	Expenditure	in/out	2023
	E
UNRESTRICTED FUNDS
DESIGNATED FUNDS
Fixed Asset Reserve	52,636		(38,217)	30,086	44,505
GENERAL FUNDS
Unrestricted Funds	2,075,986	8,858,825	(8,313,078)	(30,086)	2,591,647
TOTAL UNRESTRICTED
FUNDS	2,128,622	8,858,825	(8,351,295)		2,636,152
RESTRICTED FUNDS
Devon County Council-
RSDATG		80,190	(80,190)
Devon County Council-
SSMTR		259,160	(259,160)
Dorset Council - RSDATG		167,349	(167,349)
Dorset Council - SSMTR		340,898	(340,898)
ECC		51,254	(51,254)
Teignbridge rough sleeper
initiative		19,604	(19,604)
Torbay & South Devon NHS
Foundation Trust		9,582	(9,582)
North Devon Council		29,088	(29,088)
Dorset Council - Safeguarding
Families Together		36,447	(36,447)
Department for Work and
Pensions		3,213	(3,213)
	Page	25

					Balance at
	Balance at			Transfers	31 March
	1 April 2022	Income	Expenditure	in/out	2023
	E	F		E
Dorset Council	34,100		(34,100)
Recovery Fund	3,197	4,745	(2,775)		5,167
Sport England		4,553	(4,553)
	37,297	1,006,083	(1,038,213)		5,167
TOTAL OF FUNDS	2,165,919	9,864,908	(9,389,508)		2,641,319

		Balance at 1			Transfers	Balance at 1
		April 2023	Income	Expenditure	in/out	July 2023
			F		F	E
Designated	funds	44,505		(46,159)	1,654
General funds		2,591,647	1,822,914	(4,412,907)	(1,654)
Restricted	funds	5,167	405,165	(410,332)
		2,641,319	2,228,079	(4,869,398)

						Balance at
		Balance at			Transfers	31 March
		1 April 2022	Income	Expenditure	in/out	2023
				E
Designated	funds	52,636		(38,217)	30,086	44,505
General funds		2,075,986	8,858,825	(8,313,078)	(30,086)	2,591,647
Restricted	funds	37,297	1,006,083	(1,038,213)		5,167
		2,165,919	9,864,908	(9,389,508)		2,641,319

ANALYSI	S OF NET A	SSETS BETWEEN FUNDS - CURRENT PE	RIOD
			Total
			funds
			1 July
			2023f
Tangible	fixed assets
Current assets
Creditors	due within one year
Provisions	for liabilities	and charges

ANALYSI	S OF NET ASSETS BETWEEN FUNDS	- PRIOR PERIOD
		Unrestricted	Restricted	Total
		funds	funds	funds
		31 March	31 March	31 March
		2023	2023	2023.
		E		E
Tangible	fixed assets	44,505		44,505
Current assets		4,077,745	5,167	4,082,912
Creditors	due within one year	(1,248,476)		(1,248,476)
Provisions	for liabilities and charges	(237,622)		(237,622)
		2,636,152	5,167	2,641,319

									3 month
									period
									ended	Year ended
									1 July	31 March
									2023	2023
									f
Net income/expenditure				for the	period	(as per	Statement	of Financial
Activities)									(2,641,319)	475,400
ADJUSTMENTS FOR:
Depreciation	charges								8,260	38,217
Dividends, interests		and		rents from	investments				(11,851)	(13,123)
Increase in	provisions									47,298
Decrease/(increase)			in debtors						(597,292)	945,303
Increase/(decrease)			in creditors						(251,022)	30,321
Transfer of	assets to		Humankind						2,725,855
NET CASH	PROVIDED			BY/(USED	IN) OPERATING		ACTIVITIES		(767,369)	1,523,416

			1 July	31 March
			2023	2023
	Cash in hand			3,715,243
	TOTAL CASH AND CASH	EQUIVALENTS		3,715,243
21.	ANALYSIS OF CHANGES	IN NET DEBT

						At 1 April
						2023	Cash flows
Cash	at	bank	and	in	hand	3,715,243	(3,715,243)
						3,715,243	(3,715,243)

cancel	lable	operating leases as follows:
			1 July	31 March
			2023	2023
Within	1 year		98,083	129,618
Later	than	1 year and not later than 5years	227,744	292,453
			325,827	422,071

	Transferred to
	Humankind
FIXEDASSETS
Tangible	37,899
	37,899
CURRENT ASSETS
Debtors	964,961
Cash at bank and in hand	2,958,071
TOTAL ASSETS	3,960,931
CREDITORS
Due within one year	(997,454)
Provisions for liabilities	(237,622)
NET ASSETSTRANSFERRED	2,725,855