OpenCharities

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

2023-03-31-accounts

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 2023

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 2023

Page
Report of the Trustees 1 to 10
Independent Examiner's Report 11 to 12
Statement of Financial Activities 13
Balance Sheet 14 to 15
Cash Flow Statement 16
Notes to the Cash Flow Statement 17
Notes to the Financial Statements 18 to 29

Essential Drug and Alcohol Services

Report of the Trustees

for the Year Ended 31st March 2023

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 2023. 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

The charitable company's object and principal activities are 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:

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.

Page 1

Essential Drug and Alcohol Services

Report of the Trustees

for the Year Ended 31st March 2023

OBJECTIVES AND ACTIVITIES Significant activities Training

During 2022/23 EDAS continued to secure a contact with Skills and Learning Dorset Bournemouth and Poole to deliver the government's Multiply project. The purpose of the contract is to provide numeracy and money management skills to learners and EDAS delivers this under the guise of two accredited courses. One which leads to an Entry Level 3 Maths accreditation called ???? and one course that leads to a Level 1 Business and Enterprise award called SMART Business.

Alongside the Multiply training delivery, EDAS also delivered a wide range of accredited and non-accredited training continued to be offered to service users, professionals in the field and the general public. Namely:

Level 2 Understanding Mental Wellbeing Awards Level 2 Healthy Living Awards

Access to HE Diploma in Substance Misuse

Serenitea

In October 2020, EDAS extended its three-year lease for 50 - 52 Ashley Road. In addition to providing much needed extra office space this allowed us to continue delivery of our established 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 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 2022/23 the delivery of accredited courses from within Serenitea continued in Level 2 Healthy Living Awards, Level 2 Understanding Mental Wellbeing Awards.

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:

First Connect

Our established digital counselling platform, First Connect continued to thrive and supported over 100 clients in 2022/23. A kind donation of £10000.00 was received from the Talbot Village Trust which enabled over 250 hours of free counselling to take place, alongside fee paying clients. EDAS now has three volunteer counsellors that support the project along with our in-house Therapy Lead.

Page 2

Essential Drug and Alcohol Services

Report of the Trustees

for the Year Ended 31st March 2023

OBJECTIVES AND ACTIVITIES

REACH Young People's Project

Our REACH Young People's project is a contractually funded project supported by a subcontracting agreement with EDP. EDP are commissioned by Dorset Council to provide all age substance misuse service across Dorset and they subcontract EDAS to deliver the young people's element of the service for young people aged 24 and under This project has gone from strength to strength and exceeded the Governments' new Office for Inequalities and Disparities (OHID) targets.

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 and or mental health. 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 EDAS. Our volunteer counsellors support the delivery of talking therapies and psychosocial one to one support alongside our qualified in-house therapist within the First Connect project, whilst other volunteers undertake general administrative tasks for EDAS or help with hospitality roles within Serenitea.

STRATEGIC REPORT Achievement and performance

Charitable activities

EDAS's 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.

Coffee Connection:

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 45 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.

Page 3

Essential Drug and Alcohol Services

Report of the Trustees

for the Year Ended 31st March 2023

STRATEGIC REPORT Financial review

Financial position

During 2023, EDAS had income from donations, fundraising, trading, investment and other income of £352,950 (2022: £770,332). The most significant drop was due to the loss of the contractual services with BCP.

Expenditure in 2023 was £483,197 (2022: £1,047,314). Expenditure has increased on providing other charitable activities, such as the First Connect & Wider Health.initiative £44,850 (2022: £Nil).

Principal funding sources

We are very grateful to have received a total of £760 during 2023 (2022: £2,406) from donations, despite the current cost of living crisis.

EDAS receives most of its income from charitable grants to provide contractual services. In 2023, these amounted to £196,691 (2022: £685,000).

In addition, EDAS generates income from training activities. In 2023, this amounted to £68,903 (2022: £51,550).

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:

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 £36k set aside for potential cessation of activities to cover any operating costs.

General reserves at year end were £Nil (2022: £Nil), designated reserves were £71,245 (2022: £223,193, restricted reserves were £58,803 (2022: £37,102). Total funds held were £130,048 (2022: £260,295).

Page 4

Essential Drug and Alcohol Services

Report of the Trustees

for the Year Ended 31st March 2023

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:

31.03.2023 31.03.2022
£ £
Unrestricted Funds (151,948) (260,182)
Restricted Funds - Projects - (16,800)

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.

Page 5

Essential Drug and Alcohol Services

Report of the Trustees

for the Year Ended 31st March 2023

STRATEGIC REPORT

Future plans

The EDAS Executive Leadership Team have drawn up plans in light of the reduction in annual income 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, National Lottery and Talbot Village Trust.

Staffing has been reduced to minimum without risk to clients, leases will be reviewed at their break clause periods in August 2023 and October 2023 respectively on our two existing properties and close monitoring of income and expenditure will determine future lease renewals.

What has happened since 1st April 2022

In November 2021, EDAs lost a major contract with Bournemouth, Christchurch and Poole (BCP) Council with a loss value of £850,000.00 to the charity. As such, starting the new financial year in April 2022 brought challenges and changes to our service delivery, staffing and premises. Over the twelve months to March 2023, the charity has continually worked hard and given every effort to sustain a reduced delivery and expand its charity objectives with mental health support. To this end, EDAS has:

Reduce premises costs

EDAS now operates from two properties, as opposed to four in 2021/2022, collectively costing approx. £50,000.00 per annum including rent and utilities, making savings on premises of over £25,000.00 per annum.

Reduced expenditure on staffing cost

Where staff have retired or resigned in 2022/2023. These posts have not been filled and we have allowed natural attrition to make financial efficiency and adjusted delivery accordingly to ensure no risk to clients. The EDS Training Manager and Training Administrator resigned from posts in 2022 and as such, EDAS have utilized their qualified managers to deliver training and been supported by volunteers to support administrative duties. 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.

This expansion of charity objectives allowed us to secure funding from Dorset Healthcare trust and our local NHS services for the delivery of support groups for referrals from the local Community Mental Health Teams (CMHTs) and GP Social Prescribers and hence Coffee Connection was born.

Page 6

Essential Drug and Alcohol Services

for the Year Ended 31st March 2023

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. In 2022/23 EDAS further expanded this digital intervention by creating the offer of a fully functional, multimodal digital therapy platform. This is called EDAS First Connect and was launched in December 2021. First Connect allows 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 has provided 250 free charitable hours in 2022/23 to clients on low income via the employment of the EDAS Digital Therapist, but the platform isalso open to the public to subscribe monthly to a fee-paying service. To reduce costs, EDAS has outsourced qualified and accredited Therapists are paid a proportion of the client monthly subscription cost only as and when the client subscribes. The platform is 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, Close working relationships have been created with the local Mental Health Teams to support employment and volunteer opportunities in the café. The café opens for early breakfast customers and takes 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.

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.

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

Page 7

Essential Drug and Alcohol Services

Report of the Trustees

for the Year Ended 31st March 2023

STRATEGIC REPORT

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.

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.

Page 8

Essential Drug and Alcohol Services

Report of the Trustees

for the Year Ended 31st March 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT 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).

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

Page 9

Essential Drug and Alcohol Services

Report of the Trustees for the Year Ended 31st March 2023

Registered office

54a Ashley Road Poole Dorset BH14 9BN

Trustees

Ms L J Sanger Dr G Roberts Mrs B L Plumbridge E J Taylor P L Norman Ms D L Evans (resigned 2.8.23) M Del Llano

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 2023 and signed on the board's behalf by:

Mrs B L Plumbridge - Trustee

Page 10

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 2023.

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.

Page 11

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 member of the ERROR - relevant professional body must be completed, 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:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. 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

  4. 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

Hammond & Co 74 Blandford Road Corfe Mullen Wimborne Dorset BH21 3HQ

1st December 2023

Page 12

Essential Drug and Alcohol Services

Statement of Financial Activities

for the Year Ended 31st March 2023

31.3.23
Unrestricted
Restricted
Total
funds
funds
funds
Notes
£
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
685
75
760
Charitable activities
5
Drug and Alcohol Services
19,650
177,041
196,691
Training
68,903
-
68,903
First Connect & Wider Health
25,761
-
25,761
Other trading activities
3
49,681
-
49,681
Investment income
4
2,123
-
2,123
Other income
6
9,031
-
9,031
Total
175,834
177,116
352,950
EXPENDITURE ON
Charitable activities
7
Drug and Alcohol Services
117,283
155,395
272,678
Training
60,073
-
60,073
Serenitea
102,936
17
102,953
First Connect & Wider Health
44,850
-
44,850
Other
2,640
3
2,643
Total
327,782
155,415
483,197
NET INCOME/(EXPENDITURE)
(151,948)
21,701
(130,247)
RECONCILIATION OF FUNDS
Total funds brought forward
223,193
37,102
260,295
TOTAL FUNDS CARRIED FORWARD
71,245
58,803
130,048		 31.3.22
Total
funds
£
2,406
685,600
51,550
-
25,041
1,675
4,060
770,332
987,269
57,808
-
-
2,237
1,047,314
(276,982)
537,277
260,295

The notes form part of these financial statements

Page 13

Essential Drug and Alcohol Services

Balance Sheet

31st March 2023

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
£
18,499
2,500
7,928
59,789
70,217
(17,471)
52,746
71,245
71,245		 Restricted
funds
£
-
-
(609)
59,412
58,803
-
58,803
58,803
58,803		 31.3.23
Total
funds
£
18,499
2,500
7,319
119,201
129,020
(17,471)
111,549
130,048
130,048
71,245
58,803
130,048		 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

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 14

continued...

Essential Drug and Alcohol Services

Balance Sheet - continued

31st March 2023

The financial statements were approved by the Board of Trustees and authorised for issue on 29th November 2023 and were signed on its behalf by:

B L Plumbridge - Trustee

The notes form part of these financial statements

Page 15

Essential Drug and Alcohol Services

Cash Flow Statement
for the Year Ended 31st March 2023
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
Sale of tangible fixed assets
Interest received
Net cash provided by/(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		 31.3.23
£
(90,520)
-
(90,520)
-
2,379
2,123
4,502
(86,018)
205,219
119,201		 31.3.22
£
(30,035)
(173)
(30,208)
(4,865)
-
1,675
(3,190)
(33,398)
238,617
205,219

The notes form part of these financial statements

Page 16

Essential Drug and Alcohol Services

Notes to the Cash Flow Statement

for the Year Ended 31st March 2023

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
31.3.23 31.3.22
£ £
Net expenditure for the reporting period (as per the
Statement of Financial Activities) (130,247) (276,982)
Adjustments for:
Depreciation charges 7,896 11,535
Interest received (2,123) (1,675)
Interest element of hire purchase and finance lease rental
payments - 173
Decrease in stocks 1,000 -
Decrease in debtors 35,587 281,181
Decrease in creditors (2,633) (44,267)
Net cash used in operations (90,520) (30,035)
2. ANALYSIS OF CASH AND CASH EQUIVALENTS
31.3.23 31.3.22
£ £
Cash in hand 62 299
Notice deposits (less than 3 months) 119,139 207,060
Overdrafts included in bank loans and overdrafts falling due
within one year - (2,140)
Total cash and cash equivalents 119,201 205,219
3. ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.22 Cash flow At 31.3.23
£ £ £
Net cash
Cash at bank and in hand 207,359 (88,158) 119,201
Bank overdraft (2,140) 2,140 -
205,219 (86,018) 119,201
Total 205,219 (86,018) 119,201

The notes form part of these financial statements

Page 17

Essential Drug and Alcohol Services

Notes to the Financial Statements for the Year Ended 31st March 2023

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.

Page 18

continued...

Essential Drug and Alcohol Services

Notes to the Financial Statements - continued for the Year Ended 31st March 2023

1. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

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

2. DONATIONS AND LEGACIES

Unrestricted
Restricted
funds
funds
£
£
Donations
626
75
Fundraising Income
59
-
685
75
3.
OTHER TRADING ACTIVITIES
Unrestricted
Restricted
funds
funds
£
£
Café takings
49,681
-
4.
INVESTMENT INCOME
Unrestricted
Restricted
funds
funds
£
£
Deposit account interest
2,123
-		 31.3.23
Total
funds
£
701
59
760
31.3.23
Total
funds
£
49,681
31.3.23
Total
funds
£
2,123		 31.3.22
Total
funds
£
1,584
822
2,406
31.3.22
Total
funds
£
25,041
31.3.22
Total
funds
£
1,675

Page 19

continued...

Essential Drug and Alcohol Services

Notes to the Financial Statements - continued for the Year Ended 31st March 2023

5.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Contractual services
Drug and Alcohol Services
Training
Training
Other activities
First Connect & Wider Health
6.
OTHER INCOME
Unrestricted
Restricted
funds
funds
£
£
CJRS Income
-
-
Gain on disposal of FAs
9,031
-
9,031
-
7.
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 8)
£
Drug and Alcohol Services
272,513
Training
60,066
Serenitea
102,430
First Connect & Wider Health
44,791
479,800		 31.3.23
£
196,691
68,903
25,761
291,355
31.3.23
Total
funds
£
-
9,031
9,031
Support
costs (see
note 9)
£
165
7
523
59
754		 31.3.22
£
685,600
51,550
-
737,150
31.3.22
Total
funds
£
4,060
-
4,060
Totals
£
272,678
60,073
102,953
44,850
480,554

Page 20

continued...

Essential Drug and Alcohol Services

Notes to the Financial Statements - continued

for the Year Ended 31st March 2023

8. DIRECT COSTS OF CHARITABLE ACTIVITIES

DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Hire of plant and machinery
Insurance
Light and heat
Telephone
Postage and stationery
Advertising
Sundries
CAB costs
Serenitea costs
BBV testing
Drug testing
Canteen
Building repairs
Equipment repairs
Legal and professional
Members' activities
NSP Supplies
Rent and rates
Training
Travel
Home working allowance
Employee health scheme
Payroll costs
Busy Bees Child Care
Staff counselling
Alternative therapies
Depreciation
Interest payable and similar charges		 31.3.23
£
347,384
160
910
8,221
5,311
18,176
267
1,218
(201)
18,834
-
-
-
2,179
6,006
2,113
-
-
39,493
7,800
7,461
144
846
3,176
1,880
86
440
7,896
-
479,800		 31.3.22
£
834,662
-
10,532
10,071
10,709
40,287
3,677
5,375
2,222
9,158
2,509
1,490
191
1,779
13,844
7,535
1,187
1,682
57,063
10,943
8,453
-
-
-
-
-
-
11,535
173
1,045,077

Page 21

continued...

Essential Drug and Alcohol Services

Notes to the Financial Statements - continued

for the Year Ended 31st March 2023

9. SUPPORT COSTS

SUPPORT COSTS
Governance
Finance
costs
£
£
Other resources expended
3
2,640
Drug and Alcohol Services
165
-
Training
7
-
Serenitea
523
-
First Connect & Wider Health
59
-
757
2,640		 Totals
£
2,643
165
7
523
59
3,397

10. NET INCOME/(EXPENDITURE)

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

31.3.23 31.3.22
£ £
Auditors' remuneration 360 -
Independent examiner's fee 2,280 1,500
Depreciation - owned assets 7,896 11,535
Hire of plant and machinery 160 -

11. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2023 nor for the year ended 31st March 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st March 2023 nor for the year ended 31st March 2022.

12. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 31.3.23
£
318,354
22,809
6,221
347,384		 31.3.22
£
772,330
49,444
12,888
834,662

Page 22

continued...

Essential Drug and Alcohol Services

Notes to the Financial Statements - continued for the Year Ended 31st March 2023

12. STAFF COSTS - continued

The average monthly number of employees during the year was as follows:

Project workers
Administration and support
Training and Outreach
Advisors and Counsellors		 31.3.23
7
6
3
6
22		 31.3.22
8
5
8
8
29

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

£70,001 - £80,000
£90,001 - £100,000		 31.3.23
-
-
-		 31.3.22
1
1
2

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)

13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Drug and Alcohol Services
Training
Other trading activities
Investment income
Other income
Total
EXPENDITURE ON		 Unrestricted
Restricted
Total
funds
funds
funds
£
£
£
2,406
-
2,406
7,245
678,355
685,600
51,550
-
51,550
25,041
-
25,041
1,675
-
1,675
2,954
1,106
4,060
90,871
679,461
770,332		 Unrestricted
Restricted
Total
funds
funds
funds
£
£
£
2,406
-
2,406
7,245
678,355
685,600
51,550
-
51,550
25,041
-
25,041
1,675
-
1,675
2,954
1,106
4,060
90,871
679,461
770,332
770,332

Page 23

continued...

Essential Drug and Alcohol Services

Notes to the Financial Statements - continued

for the Year Ended 31st March 2023

13. COMPARATIVES FOR THE STATEMENT OF COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued FINANCIAL ACTIVITIES - continued FINANCIAL ACTIVITIES - continued FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
£ £ £
Charitable activities
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 20,939 (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
14. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£ £ £ £
COST
At 1st April 2022 91,069 29,764 20,572 141,405
Disposals - - (20,572) (20,572)
At 31st March 2023 91,069 29,764 - 120,833
DEPRECIATION
At 1st April 2022 70,661 24,145 17,825 112,631
Charge for year 6,123 1,405 368 7,896
Eliminated on disposal - - (18,193) (18,193)
At 31st March 2023 76,784 25,550 - 102,334
NET BOOK VALUE
At 31st March 2023 14,285 4,214 - 18,499
At 31st March 2022 20,408 5,619 2,747 28,774

Page 24

continued...

Essential Drug and Alcohol Services

Notes to the Financial Statements-continued
for the Year Ended 31st March 2023
15. STOCKS
31.3.23 31.3.22
£ £
Finished goods 2,500 3,500
16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£ £
Trade debtors 7,319 42,906
17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£ £
Bank loans and overdrafts (see note 18) - 2,140
Trade creditors 2,909 4,084
Social security and other taxes 7,801 7,813
Accrued expenses 6,761 1,791
Deferred income - 6,416
17,471 22,244
18. LOANS
An analysis of the maturity of loans is given below:
31.3.23 31.3.22
£ £
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:
31.3.23 31.3.22
£ £
Within one year 29,083 32,000
Between one and five years - 21,833
29,083 53,833

Page 25

continued...

Essential Drug and Alcohol Services

Notes to the Financial Statements - continued

for the Year Ended 31st March 2023

20. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Closure reserve
Depreciation reserve
Restricted funds
Voluntary Income Projects
Poole Better Together Project
Reach Young People's Project
TOTAL FUNDS
Net movement in funds, included in the
Unrestricted funds
General fund
Restricted funds
Poole Better Together Project
Reach Young People's Project
TOTAL FUNDS		 At 1.4.22
£
-
187,749
35,444
223,193
21,761
-
15,341
37,102
260,295
above are as		 Net
movement
in funds
£
(151,948)
-
-
(151,948)
-
2,834
18,867
21,701
(130,247)
follows:
Incoming
resources
£
175,834
-
177,116
177,116
352,950		 Transfers
between
funds
£
151,948
(151,948)
-
-
-
-
-
-
-
Resources
expended
£
(327,782)
2,834
(158,249)
(155,415)
(483,197)		 At
31.3.23
£
-
35,801
35,444
71,245
21,761
2,834
34,208
58,803
130,048
Movement
in funds
£
(151,948)
2,834
18,867
21,701
(130,247)

Page 26

continued...

Essential Drug and Alcohol Services

Notes to the Financial Statements - continued for the Year Ended 31st March 2023

20. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Closure reserve
Depreciation reserve
Restricted funds
Voluntary Income Projects
Poole Better Together Project
Reach Young People's 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		 Net
movement
in funds
£
(260,182)
-
-
(260,182)
-
(20,008)
3,208
(16,800)
(276,982)		 Transfers
between
funds
£
53,651
(32,712)
-
20,939
-
(20,939)
-
(20,939)
-		 At
31.3.22
£
-
187,749
35,444
223,193
21,761
-
15,341
37,102
260,295

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

Unrestricted funds
General fund
Restricted funds
Poole Better Together Project
Reach Young People's Project
TOTAL FUNDS		 Incoming
Resources
Movement
resources
expended
in funds
£
£
£
90,871
(351,053)
(260,182)
518,961
(538,969)
(20,008)
160,500
(157,292)
3,208
679,461
(696,261)
(16,800)
770,332
(1,047,314)
(276,982)

Page 27

continued...

Essential Drug and Alcohol Services

Notes to the Financial Statements - continued for the Year Ended 31st March 2023

20. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Closure reserve
Depreciation reserve
Restricted funds
Voluntary Income Projects
Poole Better Together Project
Reach Young People's 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		 Net
movement
in funds
£
(412,130)
-
-
(412,130)
-
(17,174)
22,075
4,901
(407,229)		 Transfers
between
funds
£
205,599
(184,660)
-
20,939
-
(20,939)
-
(20,939)
-		 At
31.3.23
£
-
35,801
35,444
71,245
21,761
2,834
34,208
58,803
130,048

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
266,705
(678,835)
Restricted funds
Poole Better Together Project
518,961
(536,135)
Reach Young People's Project
337,616
(315,541)
856,577
(851,676)
TOTAL FUNDS
1,123,282
(1,530,511)		 Movement
in funds
£
(412,130)
(17,174)
22,075
4,901
(407,229)

Page 28

continued...

Essential Drug and Alcohol Services

Notes to the Financial Statements - continued

for the Year Ended 31st March 2023

21. RELATED PARTY DISCLOSURES

During the year the charity made the following related party transaction:

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 29