REGISTERED COMPANY NUMBER: 02497437 (England and Wales) REGISTERED CHARITY NUMBER: 900565
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31st March 2022
for Essential Drug and Alcohol Services (A Company Limited by Guarantee)
Hammond & Co 74 Blandford Road Corfe Mullen Wimborne Dorset BH21 3HQ
Essential Drug and Alcohol Services
Contents of the Financial Statements for the Year Ended 31st March 2022
| Page | |
|---|---|
| Report of the Trustees | 1 to 12 |
| Independent Examiner's Report | 13 to 14 |
| Statement of Financial Activities | 15 |
| Balance Sheet | 16 to 17 |
| Cash Flow Statement | 18 |
| Notes to the Cash Flow Statement | 19 |
| Notes to the Financial Statements | 20 to 31 |
Essential Drug and Alcohol Services
Report of the Trustees
for the Year Ended 31st March 2022
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES Objectives and aims
From April 2021 - November 2021, the company's object and principal activities were to:
Benefit the public by promoting the prevention of drug misuse and to support those suffering from drug and alcohol misuse within the area of Bournemouth, Poole and Dorset and surrounding areas and the
main objectives and activities for the year were to continue to focus upon the promotion of the prevention of the misuse of substances and the support of drug/alcohol users and others affected by their drug/ alcohol use.
The strategies employed to assist the charity to meet these objectives included the following:
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Providing a range of services which meet relevant quality standards and address the potential problems related to substance misuse.
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Focusing upon limiting the harm which comes with substance misuse, not only for the individual but also their family and friends and the wider community.
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Working towards applying national standards of service and implementation of the HSC standards through accredited training.
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Working in partnership with other agencies to secure the widest range of services is available that best matches the needs of its client population.
However, in November 2021, the charity lost a major contract from Bournemouth, Poole and Christchurch Council for the Better Together Service with an annul income loss of approx. £850,000.00. The Charity then changed its objects with the Charity Commission to the following:
The relief of poverty, sickness and distress amongst persons within the County of Dorset and across the United Kingdom (hereinafter referred to as "the area of benefit") who are suffering, or at risk of suffering, from mental distress and/or addictions of any kind and/or the misuse of alcohol, narcotic drugs and other similar substances or compounds of potential or suspected danger to the individual and the community or both; the prevention of such misuse or addictions of any kind or both through the provision of education and training for professionals and volunteers in the health, education and social care field, and the advancement of the education of the public in the area of benefit about the incidence and effects on society of mental distress, addictions of any kind and/or the abuse of and dependence upon substances.?
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Essential Drug and Alcohol Services
for the Year Ended 31st March 2022
Report of the Trustees
OBJECTIVES AND ACTIVITIES Significant activities
Poole Project
From April 2021 to 31st October 2021, The Poole project encompassing Poole adult Psycho-social care, Poole Young people's project (YADAS), the SMART assessment team, FitDAS and a needle & syringe provision continued from its commencement on 1 November 2017 under the name Poole Better Together. This is therefore the fifth year of the contract. However, the retendering process carried out by BCP Council concluded that the service was to cease on 31st October 2021 and staff be TUPE'd across to a new provider in the local area.
From April 2021 - end October 2021, the Poole Adult PSI service continued to provide a day programme which was a real alternative to residential rehabilitation. It was cost effective, whilst allowing service users to remain in the community. The service was designed to allow service users to regain control over their lives following drug/alcohol misuse and allows them to make changes to achieve and maintain a healthier and safer lifestyle.
The day programme ran a combined programme for drug and alcohol users and stable and abstinent service users. The service ran social groups which included such activities as complementary therapy, structured groups and workshops. Service users could be in the programme between 12-28 weeks depending on their bespoke treatment journey.
During these first seven months of the year, the Poole Adult programme continued to deliver a mentoring programme, offering clients the opportunity to accredit their learning at NOCN Level 2 in Mentoring and provide mentoring services across Poole. To date, EDAS has provided mentors to Poole General Hospital, SMART, Sea View Learning Centre and the EDAS core programme. In 2013/14, the Mentoring and Befriending Quality Standard Award was achieved for EDAS.
From April 2021 to end of October 2021, the YADAS (Young Adults Drug & Alcohol Service) in Poole had a fully equipped team of professional staff ready to engage with young people aged 10 to 24 who live in Poole and have drug and/or alcohol problems. The YADAS team offered a full range of treatment options, from 1 to 1 advice, counselling, group work and detoxification if needed. The service was set up to offer appointments in locations suitable and convenient to the young person. This could be within the school, home, youth club, advice centres or any other location suitable and conducive for change talk.
The SMART team (Substance Misuse and Referral Team) also continued to accept self-referrals, referrals from GPs, other agencies, and any other health care services or professionals for any adult who would like support with their substance misuse. The project offered an assessment and care coordination service to anyone wishing to seek help for drug and alcohol related issues and point them in the right direction to making the positive steps into recovery.
In addition, the static NSP (Needle Syringe Provision) was situated in the EDAS premises at 54a Ashley Road. It provided a service offering harm minimization advice and support and the distribution of clean and sterile equipment to drug users. This could range from clean needles, swabs, filters, syringes and condoms to training and dispensing of Naloxone.
During the year, the education provision for clients has continued to provide Level 1, 2 & 3 qualifications and non-accredited resilience building training to clients engaging in its education pathways.
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Essential Drug and Alcohol Services
Report of the Trustees
for the Year Ended 31st March 2022
OBJECTIVES AND ACTIVITIES
The Harm Minimisation Worker also delivered the NSP provision from some outreach locations across the conurbation and offers support and input into strategic and operational policy development.
From 1st November 2021, this Poole project ceased operation and in line with due diligence nineteen eligible staff were transferred under TUPE to the new provider.
Training
During 2021/22 EDAS continued to secure a stream of funding from Skills and Learning Dorset Bournemouth and Poole; Project and Partnership funding for non-accredited training. This funded Life Compass workshops which have mainly run online but also in the Poole training centre when possible. A wide range of accredited and non-accredited training continued to be offered to service users, professionals in the field and the general public.
Serenitea
In October 2017, EDAS secured a three-year lease for 50 - 52 Ashley Road. In addition to providing much needed extra office space this allowed us to launch our new recovery café which commenced trading in December 2018. Serenitea provides an alcohol-free social environment for people in recovery. Despite being a growing trend, recovery cafés are still in short supply in the UK. The lease has been renewed for a further 3 years.
The objective of the Serenitea Café is to provide a safe and nurturing environment where individuals can increase their social, emotional and financial capital as they move through their journey of recovery. The support offered at Serenitea offers individuals the chance to grow, heal, discover, take risks, and surprise themselves by doing and becoming what they never thought possible. While the word "recovery" does not appear in the Café's name, every visit is designed to provide support, wisdom, and companionship for the challenging work of making healthier choices as people deal with issues from whatever substance/ vulnerability it is they are recovering from. Throughout 2021/22 the delivery of accredited courses from within Serenitea continued in Level 1 and 2 Healthy Living Awards, Level 2 Extended Certificate in Health & Social Care.
The café was awarded the Royal Society for Public Health (RSPH) 'Health on the High Street' Award in 2019 for its excellent work in bring in the community together with shared learning and social experiences. As a consequence of this award, EDAS has now secured the delivery rights to provide accredited RSPH courses from their sites to deliver the following qualifications:
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Level 2 Encouraging Physical Activity Level 2 NHS Health Checks
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Level 2 Smoking Cessation
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Level 2 Young Health Champions
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Level 3 Diploma in Health & Social Care
Unfortunately, Serenitea had to remain closed for a large part of the year due to the COVID restrictions but recently reopened in June 2021.
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Essential Drug and Alcohol Services
Report of the Trustees
for the Year Ended 31st March 2022
OBJECTIVES AND ACTIVITIES
Public benefit
The trustees have given due regard to public benefit when planning the charity's activities, in accordance with the Charity Commission's Guidance on Public Benefit. The activities carried out have been described above and are directly related to the objects and purposes for which the charity exists. The charity achieves its principal objects and purposes through general and specialist advice, delivered free to any member of the public in the local community, to provide immediate and lasting assistance with all types of problems relating to substance misuse. These benefits are directly related to the aims of the charity and the Charity Commission's General Guidance on Public Benefit. The paragraphs below set out our activities, achievements and performance during the year, which are directly related to the objects and purposes for which the charity exists. The charity achieves its principal objects and purposes through general and specialist advice and are fully compliant with the Charity Commission Principles on Public Benefit.
Volunteers
Our highly trained EDAS volunteers serve a vital role in supporting service users who access the clinical projects. They support the delivery of brief interventions and psychosocial one to one support and group work interventions alongside qualified clinical staff.
STRATEGIC REPORT
Achievement and performance
Charitable activities
EDAS performance is measured by The National Drug Treatment Monitoring Service (NDTMS) via Public Health England by a number of key performance indicators for it's Young People's services. Most commonly: numbers of planned and unplanned discharges, waiting times and time in treatment.
2021/22 was a year of two halves. EDAS continuing to build on our service contracts with Public Health and delivering a continuously successful and effective clinical service whilst adapting to the loss of major contract mid-way through. As a subsequence, EDAS extended its objects with Charity Commission to offer support for people with all addictions and or mental heath across Dorset and the UK.
First Connect
A new digital counselling platform was created named EDAS First Connect. This provision provides a fee paying subscription counselling service and as launched in November 2021.
Be Mindful
EDAS secured £5,000.00 of funds from Dorset Healthcare Charity Trust in November 2022 to launch a new project to support clients form the Poole Community Mental Health Team and create a social/therapy group on a fortnightly basis. The project has gone from strength to strength with over 25 members.
Our new Trustees have contributed well to strategic debates and discussions and provided a sound Board which has driven clinical and non-clinical development in a secure, yet innovative way.
The REACH Young People's programme continues to be funded by EDP and continues to support young people with substance misuse issues across Dorset, with the main delivery being on an outreach basis.
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Essential Drug and Alcohol Services
Report of the Trustees
for the Year Ended 31st March 2022
STRATEGIC REPORT Financial review
Financial position
During 2022, EDAS had income from donations, fundraising, trading, investment and other income of £770,332 (2021: £1,143,008). The most significant drop was due to the loss of the contractual services with BCP.
Expenditure in 2022 was £1,047,314 (2021: £1,115,934). While the expenditure appears comparable to that of 2021, it includes one-off payments for redundancies, meaning expenditure in the next few years should be at significantly lower levels.
Principal funding sources
We are very grateful to have received a total of £2,406 during 2022.
EDAS receives most of its income from charitable grants to provide contractual services. In 2022, these amounted to £685,000 (2021: £1,051,853).
In addition, EDAS generates income from training activities. In 2022, this amounted to £51,550 (2021: £35,623).
Reserves policy
The charity aims to retain sufficient free reserves to cover its unrestricted costs for approximately eighteen months. This level would enable the Charity to continue providing services and support in the short term. This would amount to approximately £160k.
If the brought forward unspent funds for restricted projects were insufficient and project funding were cut, the free unrestricted reserves would also be needed to enable an orderly cessation of those activities. In addition to this, further reserves are needed as a contingency as it is anticipated that in the current climate there is the risk of further considerable government funding cuts. It is therefore essential to maintain reserves to:
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fulfil contractual obligations to staff;
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fulfill lease agreements on rented properties should contracts be lost mid-term and make good dilapidations on premises on completion of leases
The Trustees have set aside amounts to designated reserves to cover these obligations and the future depreciation charges on fixed assets.
At the year end, that leaves approximately £35k of free unrestricted funds available, with an additional £190k set aside for potential cessation of activities to cover any operating costs.
General reserves at year end were £Nil (2021: £206,531), designated reserves were £223,193 (2021: £255,905, restricted reserves were £37,102 (2021: £74,841). Total funds held were £260,295 (2021: £537,277).
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Essential Drug and Alcohol Services
for the Year Ended 31st March 2022
Report of the Trustees
STRATEGIC REPORT Financial review
Funds in deficit
The organisation moved from a deficit of £24,107 in the year ended 31 March 2021 to a deficit of £276,982 in the year ended 31 March 2022. The deficit for the two years were made up as follows:
| 31.03.2022 | 31.03.2021 | |
|---|---|---|
| £ | £ | |
| Unrestricted Funds | (260,182) | (18,794) |
| Restricted Funds - Projects | (16,800) | (31,416) |
| Restricted Funds - Grants and donations | - | 26,103 |
Financial and risk management objectives and policies
During the year the trustees considered the major risks to which the charity is exposed and the procedures currently in place to mitigate these. The management of these and any other risks will be kept under annual review.
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Essential Drug and Alcohol Services
Report of the Trustees
for the Year Ended 31st March 2022
STRATEGIC REPORT
Future plans
The EDAS Executive Leadership Team have drawn up plans in light of the reduction in annual income as of 1st November 2022 and the sustainability of the charity moving forward. The development of the First Connect Counselling service and the collaboration with Dorset Healthcare for mental health clients will allow for further growth, coupled with strong support from other Charitable Trusts, Skills & Learning, Groundwork UK, Active Dorset and Communities Against Cancer.
In November 2021, staffing was reduced to minimum without risk to clients, leases on two existing properties were cancelled and maximum use made for the remaining two.
What has happened since 1st November 2021
In April 2021, EDAS were subject to a tendering process that involved the procurement of an all-age drug and alcohol service from BCP Council covering the three geographical areas of Bournemouth, Christchurch and Poole. At this point, EDAS had been delivering an all-age drug and alcohol service to residents of Poole only via BCP Council Commissioning Team for the sum of £840,000.00 per annum and as such, there was a threat to the loss of this service if EDAS were unsuccessful in the bidding process, or indeed the gain of two new areas and a larger contract award (approx. £1,200,000.00 per annum) to deliver services in the other two geographical areas. Unfortunately, EDAS were unsuccessful in the winning of the award and therefore suffered a large financial loss in November 2021 of £840,000.00 per annum plus an additional loss of £17,000.00 from their REACH Young People's service due to ringfenced funds being part of the Christchurch bid from funding from Dorset Council Commissioners.
To this end, EDAS needed to restructure, re-configure, and re-establish itself to remain financially viable and operational moving forward whilst keeping its charitable status. A newly costed business and delivery plan was created, with the following objectives and activities:
Reduce premises costs : As soon as EDAS were aware that they had been unsuccessful with the BCP tender award, the Charity gave notice on two of their buildings to reduce the cost of premises on what would be a very stretched budget moving forward. Two properties, collectively costing approx. £50,000.00 per annum including rent and utilities, were vacated on 31st October 2021 and the Charity now operates from one location for the Training and clinical/office functions and one property for their community café.
Reduced expenditure on Management cost : The EDAS Finance Manager was made redundant on 31st October 2021, and both the Chief Executive and Deputy Chief Executive negotiated new terms and conditions of employment and took a 10% salary reduction. All financial checks and balances, payments, invoicing, and banking is now undertaken between the CEO, Deputy CEO and EDAS Bookkeeper, who meet fortnightly to reconcile balances and have created a schedule of payments that is monitored weekly and checked off by the CEO. The monthly pay run has been outsourced, at a very competitive cost, to a qualified accountant who is also responsible for creating the HMRC and pension contributions. Collectively, this has proven a cost saving to EDAS of approximately £35,000.00.
Expansion of Charity Objects : EDAS were aware that with such a large multi-national company being awarded the drug and alcohol services contract in BCP, they needed to expand their Charity Objects to attract new clients to service and be able to continue to use the excellent and professional skills base that the EDAS staff have. To this end, an application to the Charity Commission was submitted in October 2021 to expand the Charity Objects to include support to those suffering from all addictions and/or mental distress across the United Kingdom.
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Essential Drug and Alcohol Services
for the Year Ended 31st March 2022
Report of the Trustees
STRATEGIC REPORT
Change of name : Once the Charity Objects have been approved by the Charity Commission, to enhance the above and to attract a widened range of individuals affected by a range of addictions, not solely drugs and alcohol, EDAS proposes to change its name and strapline from Essential Drug and Alcohol Services - GROW PROGRESS ACHIEVE EMPOWER, to EDAS Engage, Develop, Adapt, Succeed. They have also branded a new logo to offer the Charity a fresh look and re-birth after the large loss of income.
Meeting the demands of the new Digital Age : EDAS had been evolving rapidly its digital therapy interventions during the recent COVID pandemic and had created a mobile app for contact with clients which proved successful. The next step was to further expand this digital intervention by creating the offer a fully functional, multimodal digital therapy platform. This is to be called EDAS First Connect and is due to be launched in December 2021. First Connect will allow clients to have virtual face to face therapy, chat box options, online journaling, access to hundreds of therapy resources at the touch of a button and to schedule appointments with their chosen Therapist via the platform. EDAS will provide 100 free charitable spaces per annum to clients on low income via the employment of the EDAS Digital Therapist, but the platform will also be open to the public to subscribe monthly to a fee-paying service. To reduce costs, EDAS has outsourced qualified and accredited Therapists who will be paid a proportion of the client monthly subscription cost only as and when the client subscribes. The platform is to be marketed to large and small local and national employers who may wish to seek confidential support for their employees, Universities, Employee Assistance programmes, Mental Health services, and to registered professional bodies.
Bringing Communities together : The EDAS Serenitea Café remains a major part of the EDAS Charity, and some restructuring has been undertaken since November 1st 2021 to ensure it remains solvent and viable and does not 'bleed' valuable funds from the Charity reserves. A new full-time Manager has been appointed to oversee the function of the café (freeing up the CEO and Deputy CEO to concentrate of sourcing and applying for funds) and to seek new leads and promote events that generate income throughout the year. Close working relationships have been created with the local Mental Health Teams to support employment and volunteer opportunities in the café and the charity is in the shortlisting stage of a recent NHS bid submission for the sum of £16,000.00 to delivery fortnightly peer support group supper events for low level mental health clients, including weekly therapy intervention with the EDAS Digital Therapist via First Connect.
The café has also started to open for early breakfast customers and has started to take bookings for private hire party and meeting events. An annual schedule of ticketed events has been created including activities such as Carer's nights, Breakfast with Santa, Valentine dining, Mother's Day Cream Teas, Menopause café, Veterans peer support groups, older people's get togethers et al. All of which aim to bring communities together and reduce stigma and isolation, helping to battle mental distress and promote positive well-being.
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Essential Drug and Alcohol Services
for the Year Ended 31st March 2022
Report of the Trustees
STRATEGIC REPORT
Retaining and growing the Training income : EDAS was aware that there may have been a risk that with the loss of such a large clinical service, professionals and members of the public may have been under the impression that the EDAS Training department had also gone. So, to maintain and grow on the Training Departments success, the Charity ensures that there is wide publicity of the training courses available and continues to employ their EDAS Digital Specialist to promote workshops, training courses, events and activities via social media and the EDAS website. The EDAS CEO and Deputy CEO are working tirelessly to source new tender opportunities with a range of different councils across England who are seeking training for their council employees and as such, currently have bids submitted for Leadership and Management training with London Borough of Merton for £80,000.00 per annum x 2 years and Torbay Council for £20,000.00 per annum x 4 years and are awaiting the outcome of the award. Bids have also been submitted to ESFA Groundworks for £15,000.00 to support training for individuals to get back into employment.
Due to the ever-pending changes in government guidelines due to the COVID pandemic, EDAS has moved much of its training delivery to either in person, hybrid, or completely virtual attendance. All workshops have now been redesigned to deliver in all of these options to ensure continuity of delivery and income generation should stricter restrictions be enforced at any point in time.
EDAS has also created its new 'Online School' within the Teachable platform and currently host four self-study short CPD accredited courses completely online which require no tutor input but generate income for the Charity in the background. The plan is to add another 12 courses throughout the year to the platform at a cost of £72.00 per person.
EDAS has also been approved to deliver its extremely successful Access to HE Diploma in Practitioner in Substance Misuse course completely online in September 2022 which will open up access for learners from across the country to access as opposed to local attendees currently undertaking the course in the classroom environment.
Maintaining effective and safe interventions for young people : The EDAS REACH Young People's Service that operates across Dorset (except for Christchurch) was impacted by a reduction of £17,000.00 per annum commissioned funding in November 2021. As such, a new delivery and operational model was created and approved by Commissioners which involved the restructuring of the current staffing team leading to the loss of two posts. Nervous that the loss of two posts could have a major impact on delivery and safety, a new model was created that is now in successful operation and the service has become the REACH Young Person's Consult and Therapy Service. A new triage system has been put into place reducing the number of clients on keyworkers caseloads who are being supported by the newly formed Consult Team, freeing up caseload spaces for the keyworkers to focus delivery on the more complex cases. The service also supports a training package for the wider children's workforce across Dorset to receive monthly 'bite size' training workshops to keep them up to date with current drug trends, signs, symptoms, referral pathways which in turn increases their confidence to support some of the 'would be' referrals themselves. The EDAS REACH Young People's keyworkers also have access to the First Connect platform to offer tele/digital interventions to their clients thus reducing travel time and travel costs across the County.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
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Essential Drug and Alcohol Services
Report of the Trustees
for the Year Ended 31st March 2022
The organisation is a charitable company limited by guarantee, incorporated and registered as a charity on 30 April 1990. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £1. The original name of the company was East Dorset Drugs and Alcohol Advisory service; the name was changed in August 2006 to reflect the fact that operations had expanded throughout the whole of Dorset. A Certificate of Incorporation on change of name was issued on 31 August 2006. A new governing document was introduced during the year ended 31 March 2014 which was approved by Companies House and the Charities Commission. The new governing document widens the powers of the organisation to operate in Dorset and surrounding areas.
Recruitment and appointment of new trustees
The directors of the company are also charity trustees for the purposes of charity law and under the company's Articles are known as members of the EDAS Board. Under the requirements of the Memorandum and Articles of Association the members of the Management Committee are elected to serve for a period of three years after which they must be re-elected at the next EDAS Board Meeting.
One new Trustee joined the EDAS Board during year and five resigned. We continuously strive to attract additional potential Trustees form our continuous networking and communication opportunities.
The more traditional business and medical skills are represented on the Board of Trustees with trustees from medical and business backgrounds. In an effort to maintain this broad skills mix, members are requested to provide a list of their skills (with annual updates) and in the event of particular skills being lost due to retirement, individuals are approached to offer themselves for election to maintain this skills base.
Organisational structure
The EDAS Board now has a membership of seven who meet every two months and are responsible for the strategic direction and policy of the charity. At present the members come from a variety of professional backgrounds relevant to the work of the charity. The CEO also sits on the Board but has no voting rights.
A scheme of delegation is in place and day-to-day responsibility for the provision of the EDAS services rest with the Chief Executive supported by the Deputy CEO and her Senior Management Team. They are responsible for ensuring that the charity delivers the services specified and that key performance indicators are met. The Service Managers have responsibility for the day-to-day operational management of the centres, individual supervision of the staff and volunteers within their projects and ensuring that the teams continue to develop their skills and working practices in line with good practice. Working alongside them is the new Senior Leadership Team and monthly 'Navigation Meetings' are held to ensure all Managers and Leads communicate and share information that will benefit the whole organisation as opposed to their specific area of responsibility.
Pay for key management personnel is set using a management pay scale that offers increments of £600 per year subject to good performance and/or financial constraints.
Day to day management
The Chief Executive is delegated the day-to-day management of the charitable company by the Board of trustees. In addition, management duties are performed by Michele Lyall (Deputy CEO).
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Essential Drug and Alcohol Services
Report of the Trustees
for the Year Ended 31st March 2022
STRUCTURE, GOVERNANCE AND MANAGEMENT Induction and training of new trustees
Most trustees are already familiar with the practical work of the charity having been encouraged to take part in the trustee training events and by tours of the EDAS projects.
Additionally, trustees are invited and encouraged to attend project team meetings throughout the course of the year to familiarise themselves with the charity and the context in which it operates.
Related parties and co-operation with other organisations
None of our trustees receive remuneration or other benefit from their work with the charity. Any connection between a trustee or senior manager of the charity with a supplier, commissioner, co-provider or employee must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party.
Risk management
During the year the trustees considered the major risks to which the charity is exposed and the procedures currently in place to mitigate these. The management of these and any other risks will be kept under annual review.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
02497437 (England and Wales)
Registered Charity number
900565
Registered office
54a Ashley Road Poole Dorset BH14 9BN
Trustees
Ms L J Sanger (appointed 31.1.22) Dr G Roberts (appointed 24.9.21) Mrs B L Plumbridge E J Taylor Ms N K Plumb (resigned 3.10.21) Dr D G L Phillips (resigned 28.9.21) P L Norman Ms D M Exon (resigned 28.9.21) Ms D L Evans Dr L Cartwright (resigned 29.9.21) M Del Llano Mrs D R Wood (resigned 15.10.21)
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Essential Drug and Alcohol Services
Report of the Trustees
for the Year Ended 31st March 2022
REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner
Hammond & Co 74 Blandford Road Corfe Mullen Wimborne Dorset BH21 3HQ
Bankers
CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 29th November 2022 and signed on the board's behalf by:
Mrs B L Plumbridge - Trustee
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Independent Examiner's Report to the Trustees of Essential Drug and Alcohol Services
Independent examiner's report to the trustees of Essential Drug and Alcohol Services ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2022.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
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Independent Examiner's Report to the Trustees of Essential Drug and Alcohol Services
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Association of Chartered Certified Accountants which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
John Cordner Association of Chartered Certified Accountants Hammond & Co 74 Blandford Road Corfe Mullen Wimborne Dorset BH21 3HQ
30th November 2022
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Essential Drug and Alcohol Services
Statement of Financial Activities
for the Year Ended 31st March 2022
| 31.3.22 Unrestricted Restricted Total funds funds funds Notes £ £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 2,406 - 2,406 Charitable activities Drug and Alcohol Services 7,245 678,355 685,600 Training 51,550 - 51,550 Other trading activities 3 25,041 - 25,041 Investment income 4 1,675 - 1,675 Other income 6 2,954 1,106 4,060 Total 90,871 679,461 770,332 EXPENDITURE ON Charitable activities 7 Drug and Alcohol Services 291,015 696,254 987,269 Training 57,808 - 57,808 Other 2,230 7 2,237 Total 351,053 696,261 1,047,314 NET INCOME/(EXPENDITURE) (260,182) (16,800) (276,982) Transfers between funds 20 20,939 (20,939) - Net movement in funds (239,243) (37,739) (276,982) RECONCILIATION OF FUNDS Total funds brought forward 462,436 74,841 537,277 TOTAL FUNDS CARRIED FORWARD 223,193 37,102 260,295 |
31.3.21 Total funds £ 26,752 1,051,853 35,623 6,579 2,549 19,652 1,143,008 1,115,934 39,976 11,205 1,167,115 (24,107) - (24,107) 561,384 537,277 |
|---|---|
The notes form part of these financial statements
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Essential Drug and Alcohol Services
Balance Sheet
31st March 2022
| Notes FIXED ASSETS Tangible assets 14 CURRENT ASSETS Stocks 15 Debtors 16 Cash at bank and in hand CREDITORS Amounts falling due within one year 17 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 20 Unrestricted funds Restricted funds TOTAL FUNDS |
Unrestricted funds £ 28,774 3,500 - 206,747 210,247 (15,828) 194,419 223,193 223,193 |
Restricted funds £ - - 42,906 612 43,518 (6,416) 37,102 37,102 37,102 |
31.3.22 Total funds £ 28,774 3,500 42,906 207,359 253,765 (22,244) 231,521 260,295 260,295 223,193 37,102 260,295 |
31.3.21 Total funds £ 35,444 3,500 324,087 238,617 566,204 (64,371) 501,833 537,277 537,277 462,436 74,841 537,277 |
|---|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2022 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
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continued...
Essential Drug and Alcohol Services
Balance Sheet - continued
31st March 2022
The financial statements were approved by the Board of Trustees and authorised for issue on 29th November 2022 and were signed on its behalf by:
B L Plumbridge - Trustee
The notes form part of these financial statements
Page 17
Essential Drug and Alcohol Services
| Cash Flow Statement for the Year Ended 31st March 2022 Notes Cash flows from operating activities Cash generated from operations 1 Interest element of hire purchase or finance lease rental payments paid Net cash used in operating activities Cash flows from investing activities Purchase of tangible fixed assets Interest received Net cash used in investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period 2 Cash and cash equivalents at the end of the reporting period 2 |
31.3.22 £ (30,035) (173) - (30,208) (4,865) 1,675 (3,190) (33,398) 238,617 205,219 |
31.3.21 £ (27,036) (611) 1,088 (26,559) (15,499) 2,549 (12,950) (39,509) 278,126 238,617 |
|---|---|---|
The notes form part of these financial statements
Page 18
Essential Drug and Alcohol Services
Notes to the Cash Flow Statement
for the Year Ended 31st March 2022
| 1. | RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING | RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING | RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING | RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING | RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING |
|---|---|---|---|---|---|
| ACTIVITIES | |||||
| 31.3.22 | 31.3.21 | ||||
| £ | £ | ||||
| Net expenditure for the reporting period (as per the | |||||
| Statement of Financial Activities) | (276,982) | (24,107) | |||
| Adjustments for: | |||||
| Depreciation charges | 11,535 | 13,040 | |||
| Loss on disposal of fixed assets | - | 181 | |||
| Interest received | (1,675) | (2,549) | |||
| Interest element of hire purchase and finance lease | rental | ||||
| payments | 173 | 611 | |||
| Decrease/(increase) in debtors | 281,181 | (30,499) | |||
| (Decrease)/increase in creditors | (44,267) | 16,287 | |||
| Net cash used in operations | (30,035) | (27,036) | |||
| 2. | ANALYSIS OF CASH AND CASH EQUIVALENTS | ||||
| 31.3.22 | 31.3.21 | ||||
| £ | £ | ||||
| Cash in hand | 299 | 959 | |||
| Notice deposits (less than 3 months) | 207,060 | 237,658 | |||
| Overdrafts included in bank loans and overdrafts falling | due | ||||
| within one year | (2,140) | - | |||
| Total cash and cash equivalents | 205,219 | 238,617 | |||
| 3. | ANALYSIS OF CHANGES IN NET FUNDS | ||||
| At | 1.4.21 | Cash flow | At 31.3.22 | ||
| £ | £ | £ | |||
| Net cash | |||||
| Cash at bank and in hand | 238,617 | (31,258) | 207,359 | ||
| Bank overdraft | - | (2,140) | (2,140) | ||
| 238,617 | (33,398) | 205,219 | |||
| Total | 238,617 | (33,398) | 205,219 |
The notes form part of these financial statements
Page 19
Essential Drug and Alcohol Services
Notes to the Financial Statements for the Year Ended 31st March 2022
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
| Plant and machinery | - 30% on reducing balance |
|---|---|
| Fixtures and fittings | - 25% on reducing balance |
| Motor vehicles | - 25% on reducing balance |
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
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continued...
Essential Drug and Alcohol Services
Notes to the Financial Statements - continued for the Year Ended 31st March 2022
1. ACCOUNTING POLICIES - continued
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. DONATIONS AND LEGACIES
| Unrestricted Restricted funds funds £ £ Donations 1,584 - Donated goods - - Fundraising Income 822 - 2,406 - 3. OTHER TRADING ACTIVITIES Unrestricted Restricted funds funds £ £ Café takings 25,041 - 4. INVESTMENT INCOME Unrestricted Restricted funds funds £ £ Deposit account interest 1,675 - |
31.3.22 Total funds £ 1,584 - 822 2,406 31.3.22 Total funds £ 25,041 31.3.22 Total funds £ 1,675 |
31.3.21 Total funds £ 6,452 300 20,000 |
|---|---|---|
| 26,752 | ||
| 31.3.21 Total funds £ 6,579 |
||
| 31.3.21 Total funds £ 2,549 |
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Essential Drug and Alcohol Services
Notes to the Financial Statements - continued for the Year Ended 31st March 2022
5. INCOME FROM CHARITABLE ACTIVITIES
| 31.3.22 Activity £ Contractual services Drug and Alcohol Services 685,600 Training Training 51,550 737,150 6. OTHER INCOME 31.3.22 Unrestricted Restricted Total funds funds funds £ £ £ Other income - - - CJRS Income 2,954 1,106 4,060 2,954 1,106 4,060 7. CHARITABLE ACTIVITIES COSTS Drug and Alcohol Services Training 8. DIRECT COSTS OF CHARITABLE ACTIVITIES 31.3.22 £ Staff costs 834,662 Insurance 10,532 Light and heat 10,071 Telephone 10,709 Postage and stationery 40,287 Advertising 3,677 Sundries 5,375 CAB costs 2,222 Serenitea costs 9,158 BBV testing 2,509 Drug testing 1,490 Canteen 191 Building repairs 1,779 Equipment repairs 13,844 Donated goods - Carried forward 946,506 |
31.3.21 £ 1,051,853 35,623 1,087,476 31.3.21 Total funds £ 1,515 18,137 19,652 Direct Costs (see note 8) £ 987,269 57,808 1,045,077 31.3.21 £ 965,376 8,456 4,590 14,908 23,456 2,168 6,946 2,925 3,591 2,808 3,324 264 1,957 14,625 300 1,055,694 |
|---|---|
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continued...
Essential Drug and Alcohol Services
Notes to the Financial Statements - continued
for the Year Ended 31st March 2022
8. DIRECT COSTS OF CHARITABLE ACTIVITIES - continued
| Brought forward Legal and professional Members' activities NRT Supplies NSP Supplies Rent and rates Training Travel Depreciation Loss on sale of assets Interest payable and similar charges |
31.3.22 £ 946,506 7,535 1,187 - 1,682 57,063 10,943 8,453 11,535 - 173 1,045,077 |
31.3.21 £ 1,055,694 2,889 2,255 3,781 5,146 58,367 7,925 6,021 13,040 181 611 |
|---|---|---|
| 1,155,910 |
| 9. | SUPPORT COSTS | |||
|---|---|---|---|---|
| Governance | ||||
| Finance | costs | Totals | ||
| £ | £ | £ | ||
| Other resources expended | 1,117 | 1,120 | 2,237 |
10. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 31.3.22 | 31.3.21 | |
|---|---|---|
| £ | £ | |
| Auditors' remuneration | - | 10,000 |
| Independent examiner's fee | 1,500 | - |
| Depreciation - owned assets | 11,535 | 13,040 |
| Deficit on disposal of fixed assets | - | 181 |
11. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st March 2022 nor for the year ended 31st March 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st March 2022 nor for the year ended 31st March 2021.
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continued...
Essential Drug and Alcohol Services
Notes to the Financial Statements - continued
for the Year Ended 31st March 2022
12. STAFF COSTS
| STAFF COSTS | ||
|---|---|---|
| Wages and salaries Social security costs Other pension costs |
31.3.22 £ 772,330 49,444 12,888 834,662 |
31.3.21 £ 878,964 68,339 18,073 |
| 965,376 |
The average monthly number of employees during the year was as follows:
| Project workers Administration and support Training and Outreach Advisors and Counsellors |
31.3.22 8 5 8 8 29 |
31.3.21 12 13 13 5 43 |
|---|---|---|
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
| £60,001 - £70,000 £70,001 - £80,000 £90,001 - £100,000 |
31.3.22 - 1 1 2 |
31.3.21 1 - - 1 |
|---|---|---|
Note, the emoluments' bands include redundancy payments made to the employees during the year.
Wages and salaries includes employee benefits of £2,973 (2021: £3,653)
The total employee benefits (including redundancy payments) of the key management personnel of the charity were £182,035 (2021: £126,105)
During the year the charity made redundancy and/or termination payments which totalled £123,275 (2020: £NIL)
Page 24
continued...
Essential Drug and Alcohol Services
Notes to the Financial Statements - continued for the Year Ended 31st March 2022
| 13. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | |
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| funds | funds | funds | ||
| £ | £ | £ | ||
| INCOME AND ENDOWMENTS FROM | ||||
| Donations and legacies | - | 26,752 | 26,752 | |
| Charitable activities | ||||
| Drug and Alcohol Services | - | 1,051,853 | 1,051,853 | |
| Training | 35,623 | - | 35,623 | |
| Other trading activities | 6,579 | - | 6,579 | |
| Investment income | 2,549 | - | 2,549 | |
| Other income | 18,070 | 1,582 | 19,652 | |
| Total | 62,821 | 1,080,187 | 1,143,008 | |
| EXPENDITURE ON | ||||
| Charitable activities | ||||
| Drug and Alcohol Services | 32,317 | 1,083,617 | 1,115,934 | |
| Training | 39,976 | - | 39,976 | |
| Other | 11,158 | 47 | 11,205 | |
| Total | 83,451 | 1,083,664 | 1,167,115 | |
| NET INCOME/(EXPENDITURE) | (20,630) | (3,477) | (24,107) | |
| Transfers between funds | 26,652 | (26,652) | - | |
| Net movement in funds | 6,022 | (30,129) | (24,107) | |
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward | 456,414 | 104,970 | 561,384 | |
| TOTAL FUNDS CARRIED | ||||
| FORWARD | 462,436 | 74,841 | 537,277 |
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Essential Drug and Alcohol Services
Notes to the Financial Statements - continued for the Year Ended 31st March 2022
| 14. TANGIBLE FIXED ASSETS Fixtures Plant and and machinery fittings £ £ COST At 1st April 2021 86,204 29,764 Additions 4,865 - At 31st March 2022 91,069 29,764 DEPRECIATION At 1st April 2021 61,914 22,272 Charge for year 8,747 1,873 At 31st March 2022 70,661 24,145 NET BOOK VALUE At 31st March 2022 20,408 5,619 At 31st March 2021 24,290 7,492 15. STOCKS Finished goods 16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Prepayments |
Motor vehicles £ 20,572 - 20,572 16,910 915 17,825 2,747 3,662 31.3.22 £ 3,500 31.3.22 £ 42,906 - 42,906 |
Totals £ 136,540 4,865 141,405 101,096 11,535 112,631 28,774 35,444 31.3.21 £ 3,500 31.3.21 £ 293,296 30,791 |
|
|---|---|---|---|
| 324,087 |
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Essential Drug and Alcohol Services
Notes to the Financial Statements - continued
for the Year Ended 31st March 2022
17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
|---|---|---|
| Bank loans and overdrafts (see note 18) Trade creditors Social security and other taxes Accrued expenses Deferred income |
31.3.22 £ 2,140 4,084 7,813 1,791 6,416 22,244 |
31.3.21 £ - 4,533 21,805 11,070 26,963 |
| 64,371 |
18. LOANS
| An analysis of the maturity of loans is given below: | ||
|---|---|---|
| 31.3.22 | 31.3.21 | |
| £ | £ | |
| Amounts falling due within one year on demand: | ||
| Bank overdrafts | 2,140 | - |
19. LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
| Within one year Between one and five years |
31.3.22 £ 32,000 21,833 53,833 |
31.3.21 £ 32,000 53,833 |
|---|---|---|
| 85,833 |
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Essential Drug and Alcohol Services
Notes to the Financial Statements - continued
for the Year Ended 31st March 2022
20. MOVEMENT IN FUNDS
| Unrestricted funds General fund Closure reserve Depreciation reserve Restricted funds Voluntary Income Projects Poole Better Together Project Reach YP Project TOTAL FUNDS Net movement in funds, included in the Unrestricted funds General fund Restricted funds Poole Better Together Project Reach YP Project TOTAL FUNDS |
At 1.4.21 £ 206,531 220,461 35,444 462,436 21,761 40,947 12,133 74,841 537,277 above are as |
At 1.4.21 £ 206,531 220,461 35,444 462,436 21,761 40,947 12,133 74,841 537,277 above are as |
Net Transfers movement between in funds funds £ £ (260,182) 53,651 - (32,712) - - (260,182) 20,939 - - (20,008) (20,939) 3,208 - (16,800) (20,939) (276,982) - follows: Incoming Resources resources expended £ £ 90,871 (351,053) 518,961 (538,969) 160,500 (157,292) 679,461 (696,261) 770,332 (1,047,314) |
Net Transfers movement between in funds funds £ £ (260,182) 53,651 - (32,712) - - (260,182) 20,939 - - (20,008) (20,939) 3,208 - (16,800) (20,939) (276,982) - follows: Incoming Resources resources expended £ £ 90,871 (351,053) 518,961 (538,969) 160,500 (157,292) 679,461 (696,261) 770,332 (1,047,314) |
At 31.3.22 £ - 187,749 35,444 223,193 21,761 - 15,341 37,102 260,295 Movement in funds £ (260,182) (20,008) 3,208 (16,800) (276,982) |
|---|---|---|---|---|---|
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continued...
Essential Drug and Alcohol Services
Notes to the Financial Statements - continued for the Year Ended 31st March 2022
20. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net Transfers movement between At 1.4.20 in funds funds £ £ £ Unrestricted funds General fund 172,754 (20,630) 54,407 Closure reserve 205,898 - 14,563 Dilapidation reserve 40,000 - (40,000) Depreciation reserve 37,762 - (2,318) 456,414 (20,630) 26,652 Restricted funds Voluntary Income Projects 22,264 26,103 (26,606) Poole Better Together Project 62,644 (22,435) 738 Reach YP Project 20,062 (7,145) (784) 104,970 (3,477) (26,652) TOTAL FUNDS 561,384 (24,107) - Comparative net movement in funds, included in the above are as follows: Incoming Resources resources expended £ £ Unrestricted funds General fund 62,821 (83,451) Restricted funds Voluntary Income Projects 26,751 (648) Poole Better Together Project 886,436 (908,871) Reach YP Project 167,000 (174,145) 1,080,187 (1,083,664) TOTAL FUNDS 1,143,008 (1,167,115) |
Net Transfers movement between At 1.4.20 in funds funds £ £ £ Unrestricted funds General fund 172,754 (20,630) 54,407 Closure reserve 205,898 - 14,563 Dilapidation reserve 40,000 - (40,000) Depreciation reserve 37,762 - (2,318) 456,414 (20,630) 26,652 Restricted funds Voluntary Income Projects 22,264 26,103 (26,606) Poole Better Together Project 62,644 (22,435) 738 Reach YP Project 20,062 (7,145) (784) 104,970 (3,477) (26,652) TOTAL FUNDS 561,384 (24,107) - Comparative net movement in funds, included in the above are as follows: Incoming Resources resources expended £ £ Unrestricted funds General fund 62,821 (83,451) Restricted funds Voluntary Income Projects 26,751 (648) Poole Better Together Project 886,436 (908,871) Reach YP Project 167,000 (174,145) 1,080,187 (1,083,664) TOTAL FUNDS 1,143,008 (1,167,115) |
At 31.3.21 £ 206,531 220,461 - 35,444 462,436 21,761 40,947 12,133 74,841 537,277 Movement in funds £ (20,630) 26,103 (22,435) (7,145) (3,477) (24,107) |
|---|---|---|
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continued...
Essential Drug and Alcohol Services
Notes to the Financial Statements - continued for the Year Ended 31st March 2022
20. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Net | Transfers | |||
|---|---|---|---|---|
| movement | between | At | ||
| At 1.4.20 | in funds | funds | 31.3.22 | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General fund | 172,754 | (280,812) | 108,058 | - |
| Closure reserve | 205,898 | - | (18,149) | 187,749 |
| Dilapidation reserve | 40,000 | - | (40,000) | - |
| Depreciation reserve | 37,762 | - | (2,318) | 35,444 |
| 456,414 | (280,812) | 47,591 | 223,193 | |
| Restricted funds | ||||
| Voluntary Income Projects | 22,264 | 26,103 | (26,606) | 21,761 |
| Poole Better Together Project | 62,644 | (42,443) | (20,201) | - |
| Reach YP Project | 20,062 | (3,937) | (784) | 15,341 |
| 104,970 | (20,277) | (47,591) | 37,102 | |
| TOTAL FUNDS | 561,384 | (301,089) | - | 260,295 |
| A current year 12 months and prior | year 12 months combined net movement in fund | |||
| included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 153,692 | (434,504) | (280,812) | |
| Restricted funds | ||||
| Voluntary Income Projects | 26,751 | (648) | 26,103 | |
| Poole Better Together Project | 1,405,397 | (1,447,840) | (42,443) | |
| Reach YP Project | 327,500 | (331,437) | (3,937) | |
| 1,759,648 | (1,779,925) | (20,277) | ||
| TOTAL FUNDS | 1,913,340 | (2,214,429) | (301,089) |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
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Essential Drug and Alcohol Services
Notes to the Financial Statements - continued
for the Year Ended 31st March 2022
21. RELATED PARTY DISCLOSURES
During the year the charity made the following related party transaction:
Marc Del Llano - Partner in Aldridge Brownlee
There were no legal fees paid to Marc Del Llano in the year to 31 March 2022, however, in the previous year, legal fees of £2,841 were paid to Aldridge Brownlee in respect of lease renewals for 50-52 and 54a Ashley Road.
Edward Taylor - Trustee of Citizens Advice Bournemouth and Poole
During the year £1,950 (2021:£2,925) worth of purchases were made from Citizens Advice Bournemouth And Poole. There were no amounts outstanding at the balance sheet date.
Mindy Bartlett and Michelle Lyall
During the current and previous year relatives of Mindy and Michelle were employed by the charity, the terms of employment are the same as for any other employee.
Page 31