# **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: 

- Providing a range of services which meet relevant quality standards and address thepotential problems related to substance misuse. 

- Focusing upon limiting the harm which comes with substance misuse, not only for theindividual but also their family and friends and the wider community. 

- Working towards applying national standards of service and implementation of the HSCstandards through accredited training. 

- Working in partnership with other agencies to secure the widest range of services isavailable 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. 

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: 

- Level 2 Encouraging Physical Activity Level 2 NHS Health Checks 

- Level 2 Smoking Cessation 

- Level 2 Young Health Champions 

- Level 3 Diploma in Health & Social Care 

## **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: 

- fulfil contractual obligations to staff; 

- 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 £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** 

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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. 

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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 

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Essential Drug and Alcohol Services 

## Statement of Financial Activities 

## for the Year Ended 31st March 2023 

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



The notes form part of these financial statements 

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Essential Drug and Alcohol Services 

## Balance Sheet 

## 31st March 2023 

|Notes<br>**FIXED ASSETS**<br>Tangible assets<br>14<br>**CURRENT ASSETS**<br>Stocks<br>15<br>Debtors<br>16<br>Cash at bank and in hand<br>**CREDITORS**<br>Amounts falling due within one year<br>17<br>**NET CURRENT ASSETS**<br>**TOTAL ASSETS LESS CURRENT**<br>**LIABILITIES**<br>**NET ASSETS**<br>**FUNDS**<br>20<br>Unrestricted funds<br>Restricted funds<br>**TOTAL FUNDS**|Unrestricted<br>funds<br>£<br>18,499<br>2,500<br>7,928<br>59,789<br>70,217<br>(17,471)<br>52,746<br>71,245<br>71,245|Restricted<br>funds<br>£<br>-<br>-<br>(609)<br>59,412<br>58,803<br>-<br>58,803<br>58,803<br>58,803|31.3.23<br>Total<br>funds<br>£<br>18,499<br>2,500<br>7,319<br>119,201<br>129,020<br>(17,471)<br>111,549<br>130,048<br>130,048<br>71,245<br>58,803<br>130,048|31.3.22<br>Total<br>funds<br>£<br>28,774<br>3,500<br>42,906<br>207,359<br>253,765<br>(22,244)<br>231,521<br>260,295<br>260,295<br>223,193<br>37,102<br>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 

- (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 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<br>for the Year Ended 31st March 2023<br>Notes<br>**Cash flows from operating activities**<br>Cash generated from operations<br>1<br>Interest element of hire purchase or<br>finance lease rental payments paid<br>Net cash used in operating activities<br>**Cash flows from investing activities**<br>Purchase of tangible fixed assets<br>Sale of tangible fixed assets<br>Interest received<br>Net cash provided by/(used in) investing<br>activities<br>**Change in cash and cash**<br>**equivalents in the reporting period**<br>**Cash and cash equivalents at the**<br>**beginning of the reporting period**<br>2<br>**Cash and cash equivalents at the**<br>**end of the reporting period**<br>2|31.3.23<br>£<br>(90,520)<br>-<br>(90,520)<br>-<br>2,379<br>2,123<br>4,502<br>(86,018)<br>205,219<br>119,201|31.3.22<br>£<br>(30,035)<br>(173)<br>(30,208)<br>(4,865)<br>-<br>1,675<br>(3,190)<br>(33,398)<br>238,617<br>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<br>Restricted<br>funds<br>funds<br>£<br>£<br>Donations<br>626<br>75<br>Fundraising Income<br>59<br>-<br>685<br>75<br>**3.**<br>**OTHER TRADING ACTIVITIES**<br>Unrestricted<br>Restricted<br>funds<br>funds<br>£<br>£<br>Café takings<br>49,681<br>-<br>**4.**<br>**INVESTMENT INCOME**<br>Unrestricted<br>Restricted<br>funds<br>funds<br>£<br>£<br>Deposit account interest<br>2,123<br>-|31.3.23<br>Total<br>funds<br>£<br>701<br>59<br>760<br>31.3.23<br>Total<br>funds<br>£<br>49,681<br>31.3.23<br>Total<br>funds<br>£<br>2,123|31.3.22<br>Total<br>funds<br>£<br>1,584<br>822<br>2,406<br>31.3.22<br>Total<br>funds<br>£<br>25,041|
|---|---|---|
|||31.3.22<br>Total<br>funds<br>£<br>1,675|



Page 19 

continued... 



Essential Drug and Alcohol Services 

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

|**5.**<br>**INCOME FROM CHARITABLE ACTIVITIES**<br>Activity<br>Contractual services<br>Drug and Alcohol Services<br>Training<br>Training<br>Other activities<br>First Connect & Wider Health<br>**6.**<br>**OTHER INCOME**<br>Unrestricted<br>Restricted<br>funds<br>funds<br>£<br>£<br>CJRS Income<br>-<br>-<br>Gain on disposal of FAs<br>9,031<br>-<br>9,031<br>-<br>**7.**<br>**CHARITABLE ACTIVITIES COSTS**<br>Direct<br>Costs (see<br>note 8)<br>£<br>Drug and Alcohol Services<br>272,513<br>Training<br>60,066<br>Serenitea<br>102,430<br>First Connect & Wider Health<br>44,791<br>479,800|31.3.23<br>£<br>196,691<br>68,903<br>25,761<br>291,355<br>31.3.23<br>Total<br>funds<br>£<br>-<br>9,031<br>9,031<br>Support<br>costs (see<br>note 9)<br>£<br>165<br>7<br>523<br>59<br>754|31.3.22<br>£<br>685,600<br>51,550<br>-|
|---|---|---|
|||737,150|
|||31.3.22<br>Total<br>funds<br>£<br>4,060<br>-<br>4,060<br>Totals<br>£<br>272,678<br>60,073<br>102,953<br>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<br>Hire of plant and machinery<br>Insurance<br>Light and heat<br>Telephone<br>Postage and stationery<br>Advertising<br>Sundries<br>CAB costs<br>Serenitea costs<br>BBV testing<br>Drug testing<br>Canteen<br>Building repairs<br>Equipment repairs<br>Legal and professional<br>Members' activities<br>NSP Supplies<br>Rent and rates<br>Training<br>Travel<br>Home working allowance<br>Employee health scheme<br>Payroll costs<br>Busy Bees Child Care<br>Staff counselling<br>Alternative therapies<br>Depreciation<br>Interest payable and similar charges|31.3.23<br>£<br>347,384<br>160<br>910<br>8,221<br>5,311<br>18,176<br>267<br>1,218<br>(201)<br>18,834<br>-<br>-<br>-<br>2,179<br>6,006<br>2,113<br>-<br>-<br>39,493<br>7,800<br>7,461<br>144<br>846<br>3,176<br>1,880<br>86<br>440<br>7,896<br>-<br>479,800|31.3.22<br>£<br>834,662<br>-<br>10,532<br>10,071<br>10,709<br>40,287<br>3,677<br>5,375<br>2,222<br>9,158<br>2,509<br>1,490<br>191<br>1,779<br>13,844<br>7,535<br>1,187<br>1,682<br>57,063<br>10,943<br>8,453<br>-<br>-<br>-<br>-<br>-<br>-<br>11,535<br>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<br>Finance<br>costs<br>£<br>£<br>Other resources expended<br>3<br>2,640<br>Drug and Alcohol Services<br>165<br>-<br>Training<br>7<br>-<br>Serenitea<br>523<br>-<br>First Connect & Wider Health<br>59<br>-<br>757<br>2,640|Totals<br>£<br>2,643<br>165<br>7<br>523<br>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<br>Social security costs<br>Other pension costs|31.3.23<br>£<br>318,354<br>22,809<br>6,221<br>347,384|31.3.22<br>£<br>772,330<br>49,444<br>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<br>Administration and support<br>Training and Outreach<br>Advisors and Counsellors|31.3.23<br>7<br>6<br>3<br>6<br>22|31.3.22<br>8<br>5<br>8<br>8<br>29|
|---|---|---|



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

|£70,001 - £80,000<br>£90,001 - £100,000|31.3.23<br>-<br>-<br>-|31.3.22<br>1<br>1<br>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**<br>Donations and legacies<br>**Charitable activities**<br>Drug and Alcohol Services<br>Training<br>Other trading activities<br>Investment income<br>Other income<br>**Total**<br>**EXPENDITURE ON**|Unrestricted<br>Restricted<br>Total<br>funds<br>funds<br>funds<br>£<br>£<br>£<br>2,406<br>-<br>2,406<br>7,245<br>678,355<br>685,600<br>51,550<br>-<br>51,550<br>25,041<br>-<br>25,041<br>1,675<br>-<br>1,675<br>2,954<br>1,106<br>4,060<br>90,871<br>679,461<br>770,332|Unrestricted<br>Restricted<br>Total<br>funds<br>funds<br>funds<br>£<br>£<br>£<br>2,406<br>-<br>2,406<br>7,245<br>678,355<br>685,600<br>51,550<br>-<br>51,550<br>25,041<br>-<br>25,041<br>1,675<br>-<br>1,675<br>2,954<br>1,106<br>4,060<br>90,871<br>679,461<br>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|



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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**<br>General fund<br>Closure reserve<br>Depreciation reserve<br>**Restricted funds**<br>Voluntary Income Projects<br>Poole Better Together Project<br>Reach Young People's Project<br>**TOTAL FUNDS**<br>Net movement in funds, included in the<br>**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Poole Better Together Project<br>Reach Young People's Project<br>**TOTAL FUNDS**|At 1.4.22<br>£<br>-<br>187,749<br>35,444<br>223,193<br>21,761<br>-<br>15,341<br>37,102<br>260,295<br>above are as|Net<br>movement<br>in funds<br>£<br>(151,948)<br>-<br>-<br>(151,948)<br>-<br>2,834<br>18,867<br>21,701<br>(130,247)<br>follows:<br>Incoming<br>resources<br>£<br>175,834<br>-<br>177,116<br>177,116<br>352,950|Transfers<br>between<br>funds<br>£<br>151,948<br>(151,948)<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>Resources<br>expended<br>£<br>(327,782)<br>2,834<br>(158,249)<br>(155,415)<br>(483,197)|At<br>31.3.23<br>£<br>-<br>35,801<br>35,444<br>71,245<br>21,761<br>2,834<br>34,208<br>58,803<br>130,048<br>Movement<br>in funds<br>£<br>(151,948)<br>2,834<br>18,867<br>21,701<br>(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**<br>General fund<br>Closure reserve<br>Depreciation reserve<br>**Restricted funds**<br>Voluntary Income Projects<br>Poole Better Together Project<br>Reach Young People's Project<br>**TOTAL FUNDS**|At 1.4.21<br>£<br>206,531<br>220,461<br>35,444<br>462,436<br>21,761<br>40,947<br>12,133<br>74,841<br>537,277|Net<br>movement<br>in funds<br>£<br>(260,182)<br>-<br>-<br>(260,182)<br>-<br>(20,008)<br>3,208<br>(16,800)<br>(276,982)|Transfers<br>between<br>funds<br>£<br>53,651<br>(32,712)<br>-<br>20,939<br>-<br>(20,939)<br>-<br>(20,939)<br>-|At<br>31.3.22<br>£<br>-<br>187,749<br>35,444|
|---|---|---|---|---|
|||||223,193<br>21,761<br>-<br>15,341|
|||||37,102|
|||||260,295|



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

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Poole Better Together Project<br>Reach Young People's Project<br>**TOTAL FUNDS**|Incoming<br>Resources<br>Movement<br>resources<br>expended<br>in funds<br>£<br>£<br>£<br>90,871<br>(351,053)<br>(260,182)<br>518,961<br>(538,969)<br>(20,008)<br>160,500<br>(157,292)<br>3,208<br>679,461<br>(696,261)<br>(16,800)<br>770,332<br>(1,047,314)<br>(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**<br>General fund<br>Closure reserve<br>Depreciation reserve<br>**Restricted funds**<br>Voluntary Income Projects<br>Poole Better Together Project<br>Reach Young People's Project<br>**TOTAL FUNDS**|At 1.4.21<br>£<br>206,531<br>220,461<br>35,444<br>462,436<br>21,761<br>40,947<br>12,133<br>74,841<br>537,277|Net<br>movement<br>in funds<br>£<br>(412,130)<br>-<br>-<br>(412,130)<br>-<br>(17,174)<br>22,075<br>4,901<br>(407,229)|Transfers<br>between<br>funds<br>£<br>205,599<br>(184,660)<br>-<br>20,939<br>-<br>(20,939)<br>-<br>(20,939)<br>-|At<br>31.3.23<br>£<br>-<br>35,801<br>35,444|
|---|---|---|---|---|
|||||71,245<br>21,761<br>2,834<br>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<br>Resources<br>resources<br>expended<br>£<br>£<br>**Unrestricted funds**<br>General fund<br>266,705<br>(678,835)<br>**Restricted funds**<br>Poole Better Together Project<br>518,961<br>(536,135)<br>Reach Young People's Project<br>337,616<br>(315,541)<br>856,577<br>(851,676)<br>**TOTAL FUNDS**<br>1,123,282<br>(1,530,511)|Movement<br>in funds<br>£<br>(412,130)<br>(17,174)<br>22,075<br>4,901<br>(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