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2024-03-31-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 2024

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 2024

Page
Report of the Trustees 1 to 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11 to 12
Cash Flow Statement 13
Notes to the Cash Flow Statement 14
Notes to the Financial Statements 15 to 25

Essential Drug and Alcohol Services

Report of the Trustees

for the Year Ended 31st March 2024

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 2024. 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:

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 2024

OBJECTIVES AND ACTIVITIES Significant activities

Training

During 2023/24 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 Everyday Maths 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:

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 2023/24 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 bringing 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 2023/24. EDAS now has three volunteer counsellors that support the project along with our in-house Therapy Lead.

REACH Young People's Project

Page 2

Essential Drug and Alcohol Services

Report of the Trustees

for the Year Ended 31st March 2024

OBJECTIVES AND ACTIVITIES

Our REACH Young People's project is a contractually funded project supported by a subcontracting agreement with Humankind. Humankind 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 its 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 70 members.

Our 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 Humankind 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 2024

STRATEGIC REPORT Financial review

Financial position

During 2023, EDAS had income from donations, fundraising, trading, investment and other income of £146,756 (2023: £352,950). EDAS has been feeling the loss of funding from its contractual services with BCP in November 2021, with deficits in 2022 of £276,982, 2023 of £130,247 and 2024 of £98,194. As a result, EDAS has had to restructure, slimline and find other sources of funds in recent years.

Expenditure in 2024 was £416,825 (2023: £483,197). Expenditure has increased on providing other charitable activities, such as the First Connect & Wider Health.initiative £51,797 (2023: £44,850).

Encouragingly, results after the year end suggest that EDAS has turned a corner as funding appears to have increased and reserves have started to be replenished, though it is still early days.

Principal funding sources

We are very grateful to have received a total of £12,245 during 2023 (2023: £760) 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 £213,689 (2023: £196,691).

In addition, EDAS generates income from training activities. In 2024, this amounted to £38,852 (2023: £68,903).

Page 4

Essential Drug and Alcohol Services

Report of the Trustees

for the Year Ended 31st March 2024

STRATEGIC REPORT Financial review

Reserves policy

The charity aims to retain sufficient free reserves to cover its unrestricted costs for approximately six months. This level would enable the Charity to continue providing services and support in the short term.

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, there was approximately £35k of free unrestricted funds available set aside for the replacement of equipment, with an additional £36k set aside for potential cessation of activities to cover any operating costs. The general fund, however, went into deficit during the year by £128k. As a result, the net deficit for unrestricted funds at the year end was just over £56k.

General reserves at year end were £(128,008) (2023: £Nil), designated reserves were £71,245 (2023: £71,245), restricted reserves were £88,617 (2023: £58,803). Total funds held were £31,854 (2023: £130,048).

Funds in deficit

The organisation moved from a deficit of £151,948 in the year ended 31 March 2023 to a deficit of £128,008 in the year ended 31 March 2024. The deficit for the two years were made up as follows:

follows:
31.03.2024 31.03.2023
£ £
Unrestricted Funds (128,008) (151,948)

Principal risks and uncertainties

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.

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.

Page 5

Essential Drug and Alcohol Services

Report of the Trustees

for the Year Ended 31st March 2024

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.

Two trustees resigned from the EDAS Board during year. We continuously strive to attract additional potential Trustees form our continuous networking and communication opportunities.

The more traditional business and medical skills are represented on the Board of Trustees with trustees from medical and business backgrounds. In an effort to maintain this broad skills mix, members are requested to provide a list of their skills (with annual updates) and in the event of particular skills being lost due to retirement, individuals are approached to offer themselves for election to maintain this skills base.

Organisational structure

The EDAS Board now has a membership of five 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.

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).

Page 6

Essential Drug and Alcohol Services

Report of the Trustees

for the Year Ended 31st March 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT Induction and training of new trustees

Most trustees are already familiar with the practical work of the charity having been encouraged to take part in the trustee training events and by tours of the EDAS projects.

Additionally, trustees are invited and encouraged to attend project team meetings throughout the course of the year to familiarise themselves with the charity and the context in which it operates.

Related parties and co-operation with other organisations

None of our trustees receive remuneration or other benefit from their work with the charity. Any connection between a trustee or senior manager of the charity with a supplier, commissioner, co-provider or employee must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party.

Risk management

During the year the trustees considered the major risks to which the charity is exposed and the procedures currently in place to mitigate these. The management of these and any other risks will be kept under annual review.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

02497437 (England and Wales)

Registered Charity number

900565

Registered office

54a Ashley Road Poole Dorset BH14 9BN

Trustees

Ms L J Sanger Dr G Roberts (resigned 2.8.23) 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

Page 7

Essential Drug and Alcohol Services

Report of the Trustees

for the Year Ended 31st March 2024

REFERENCE AND ADMINISTRATIVE DETAILS

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 16th December 2024 and signed on the board's behalf by:

Mrs B L Plumbridge - Trustee

Page 8

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 2024.

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.

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 Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  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

17th December 2024

Page 9

Essential Drug and Alcohol Services

Statement of Financial Activities

for the Year Ended 31st March 2024

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
5
Drug and Alcohol Services
Training
First Connect & Wider Health
Other trading activities
3
Investment income
4
Other income
6
Total
EXPENDITURE ON
Charitable activities
7
Drug and Alcohol Services
Training
Serenitea
First Connect & Wider Health
Other
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
12,245
41,814
38,852
6,000
46,407
1,438
-
146,756
156,441
31,329
32,482
51,797
2,715
274,764
(128,008)
71,245
(56,763)		 Restricted
funds
£
-
171,875
-
-
-
-
-
171,875
142,061
-
-
-
-
142,061
29,814
58,803
88,617		 31.3.24
Total
funds
£
12,245
213,689
38,852
6,000
46,407
1,438
-
318,631
298,502
31,329
32,482
51,797
2,715
416,825
(98,194)
130,048
31,854		 31.3.23
Total
funds
£
760
196,691
68,903
25,761
49,681
2,123
9,031
352,950
272,678
60,073
102,953
44,850
2,643
483,197
(130,247)
260,295
130,048

The notes form part of these financial statements

Page 10

Essential Drug and Alcohol Services

Balance Sheet

31st March 2024

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/(LIABILITIES)
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
19
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
funds
£
13,159
2,500
2,147
(69,138)
(64,491)
(5,431)
(69,922)
(56,763)
(56,763)		 Restricted
funds
£
-
-
-
88,617
88,617
-
88,617
88,617
88,617		 31.3.24
Total
funds
£
13,159
2,500
2,147
19,479
24,126
(5,431)
18,695
31,854
31,854
(56,763)
88,617
31,854		 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

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 in accordance with Section 476 of the Companies Act 2006.

The notes form part of these financial statements

Page 11

continued...

Essential Drug and Alcohol Services

Balance Sheet - continued

31st March 2024

The financial statements were approved by the Board of Trustees and authorised for issue on 16th December 2024 and were signed on its behalf by:

B L Plumbridge - Trustee

The notes form part of these financial statements

Page 12

Essential Drug and Alcohol Services

Cash Flow Statement
for the Year Ended 31st March 2024
Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash used in operating activities
Cash flows from investing activities
Sale of tangible fixed assets
Interest received
Net cash provided by investing activities
Change in cash and cash
equivalents in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the
end of the reporting period		 31.3.24
£
(101,160)
(101,160)
-
1,438
1,438
(99,722)
119,201
19,479		 31.3.23
£
(90,520)
(90,520)
2,379
2,123
4,502
(86,018)
205,219
119,201

The notes form part of these financial statements

Page 13

Essential Drug and Alcohol Services

Notes to the Cash Flow Statement

for the Year Ended 31st March 2024

1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net expenditure for the reporting period (as per the
Statement of Financial Activities)
Adjustments for:
Depreciation charges
Interest received
Decrease in stocks
Decrease in debtors
Decrease in creditors
Net cash used in operations		 31.3.24
£
(98,194)
5,340
(1,438)
-
5,172
(12,040)
(101,160)		 31.3.23
£
(130,247)
7,896
(2,123)
1,000
35,587
(2,633)
(90,520)

2. ANALYSIS OF CHANGES IN NET FUNDS

Net cash
Cash at bank and in hand
Total		 At 1.4.23
£
119,201
119,201
119,201		 Cash flow
At 31.3.24
£
£
(99,722)
19,479
(99,722)
19,479
(99,722)
19,479

The notes form part of these financial statements

Page 14

Essential Drug and Alcohol Services

Notes to the Financial Statements for the Year Ended 31st March 2024

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

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 15

continued...

Essential Drug and Alcohol Services

Notes to the Financial Statements - continued for the Year Ended 31st March 2024

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
12,245
-
Fundraising Income
-
-
12,245
-
3.
OTHER TRADING ACTIVITIES
Unrestricted
Restricted
funds
funds
£
£
Café takings
46,407
-
4.
INVESTMENT INCOME
Unrestricted
Restricted
funds
funds
£
£
Deposit account interest
1,438
-		 31.3.24
Total
funds
£
12,245
-
12,245
31.3.24
Total
funds
£
46,407
31.3.24
Total
funds
£
1,438		 31.3.23
Total
funds
£
701
59
760
31.3.23
Total
funds
£
49,681
31.3.23
Total
funds
£
2,123

Page 16

continued...

Essential Drug and Alcohol Services

Notes to the Financial Statements - continued for the Year Ended 31st March 2024

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
£
£
Gain on disposal of FAs
-
-
7.
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 8)
£
Drug and Alcohol Services
297,625
Training
31,329
Serenitea
32,438
First Connect & Wider Health
51,797
413,189
8.
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
Building repairs
Equipment repairs
Legal and professional
Rent and rates
Carried forward		 31.3.24
£
213,689
38,852
6,000
258,541
31.3.24
Total
funds
£
-
Support
costs (see
note 9)
£
877
-
44
-
921
31.3.24
£
300,210
115
8,788
9,063
5,253
10,780
15
271
-
16,150
316
1,376
5,772
-
31,595
389,704		 31.3.23
£
196,691
68,903
25,761
291,355
31.3.23
Total
funds
£
9,031
Totals
£
298,502
31,329
32,482
51,797
414,110
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
450,071

Page 17

continued...

Essential Drug and Alcohol Services

Notes to the Financial Statements - continued

for the Year Ended 31st March 2024

8. DIRECT COSTS OF CHARITABLE ACTIVITIES - continued

Brought forward
Training
Travel
Home working allowance
Employee health scheme
Payroll costs
Busy Bees Child Care
Staff counselling
Alternative therapies
Depreciation		 31.3.24
31.3.23
£
£
389,704
450,071
1,896
7,800
9,322
7,461
161
144
2,036
846
2,816
3,176
1,914
1,880
-
86
-
440
5,340
7,896
413,189
479,800
9.
SUPPORT COSTS
Governance
Finance
costs
£
£
Other resources expended
-
2,715
Drug and Alcohol Services
877
-
Serenitea
44
-
921
2,715		 Totals
£
2,715
877
44
3,636

10. NET INCOME/(EXPENDITURE)

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

31.3.24 31.3.23
£ £
Auditors' remuneration - 360
Independent examiner's fee 2,796 2,280
Depreciation - owned assets 5,340 7,896
Hire of plant and machinery 115 160

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continued...

Essential Drug and Alcohol Services

Notes to the Financial Statements - continued for the Year Ended 31st March 2024

11. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2024 nor for the year ended 31st March 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st March 2024 nor for the year ended 31st March 2023.

12. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 31.3.24
£
284,823
9,829
5,558
300,210		 31.3.23
£
318,354
22,809
6,221
347,384

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

Project workers
Administration and support
Training and Managers
Advisors and Counsellors		 31.3.24
5
5
2
1
13		 31.3.23
7
6
3
6
22

No employees received emoluments in excess of £60,000.

During the year the charity made redundancy and/or termination payments which totalled £3,627 (2023: £2,863)

13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Drug and Alcohol Services
Training
First Connect & Wider Health
Other trading activities
Investment income
Other income
Total		 Unrestricted
funds
£
685
19,650
68,903
25,761
49,681
2,123
9,031
175,834		 Restricted
funds
£
75
177,041
-
-
-
-
-
177,116		 Total
funds
£
760
196,691
68,903
25,761
49,681
2,123
9,031
352,950

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continued...

Essential Drug and Alcohol Services

Notes to the Financial Statements - continued for the Year Ended 31st March 2024

13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
£ £ £
EXPENDITURE ON
Charitable activities
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
14. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£ £ £
COST
At 1st April 2023 and
31st March 2024 91,069 29,764 120,833
DEPRECIATION
At 1st April 2023 76,784 25,550 102,334
Charge for year 4,286 1,054 5,340
At 31st March 2024 81,070 26,604 107,674
NET BOOK VALUE
At 31st March 2024 9,999 3,160 13,159
At 31st March 2023 14,285 4,214 18,499

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continued...

Essential Drug and Alcohol Services

Notes to the Financial Statements-continued
for the Year Ended 31st March 2024
15.
STOCKS
Finished goods
16.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments
17.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Accrued expenses		 31.3.24
£
2,500
31.3.24
£
566
1,581
2,147
31.3.24
£
1,327
1,308
2,796
5,431		 31.3.23
£
2,500
31.3.23
£
7,319
-
7,319
31.3.23
£
2,909
7,801
6,761
17,471

18. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.24 31.3.23
£ £
Within one year - 29,083

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continued...

Essential Drug and Alcohol Services

Notes to the Financial Statements - continued

for the Year Ended 31st March 2024

19. 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 above are as
Unrestricted funds
General fund
Restricted funds
Poole Better Together Project
Reach Young People's Project
TOTAL FUNDS		 At 1.4.23
£
-
35,801
35,444
71,245
21,761
2,834
34,208
58,803
130,048
follows:
Incoming
resources
£
146,756
-
171,875
171,875
318,631		 Net
movement
in funds
£
(128,008)
-
-
(128,008)
-
(316)
30,130
29,814
(98,194)
Resources
expended
£
(274,764)
(316)
(141,745)
(142,061)
(416,825)		 At
31.3.24
£
(128,008)
35,801
35,444
(56,763)
21,761
2,518
64,338
88,617
31,854
Movement
in funds
£
(128,008)
(316)
30,130
29,814
(98,194)

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continued...

Essential Drug and Alcohol Services

Notes to the Financial Statements - continued for the Year Ended 31st March 2024

19. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement
At 1.4.22
in funds
£
£
Unrestricted funds
General fund
-
(151,948)
Closure reserve
187,749
-
Depreciation reserve
35,444
-
223,193
(151,948)
Restricted funds
Voluntary Income Projects
21,761
-
Poole Better Together Project
-
2,834
Reach Young People's Project
15,341
18,867
37,102
21,701
TOTAL FUNDS
260,295
(130,247)
Comparative net movement in funds, included in the above are as
Incoming
resources
£
Unrestricted funds
General fund
175,834
Restricted funds
Poole Better Together Project
-
Reach Young People's Project
177,116
177,116
TOTAL FUNDS
352,950		 Transfers
between
funds
£
151,948
(151,948)
-
-
-
-
-
-
-
follows:
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)

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continued...

Essential Drug and Alcohol Services

Notes to the Financial Statements - continued for the Year Ended 31st March 2024

19. 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 1.4.22
£
-
187,749
35,444
223,193
21,761
-
15,341
37,102
260,295		 Net
movement
in funds
£
(279,956)
-
-
(279,956)
-
2,518
48,997
51,515
(228,441)		 Transfers
between
funds
£
151,948
(151,948)
-
-
-
-
-
-
-		 At
31.3.24
£
(128,008)
35,801
35,444
(56,763)
21,761
2,518
64,338
88,617
31,854

A current year 12 months and prior year 12 months combined 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
£
322,590
-
348,991
348,991
671,581		 Resources
expended
£
(602,546)
2,518
(299,994)
(297,476)
(900,022)		 Movement
in funds
£
(279,956)
2,518
48,997
51,515
(228,441)

Page 24

continued...

Essential Drug and Alcohol Services

Notes to the Financial Statements - continued

for the Year Ended 31st March 2024

20. 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 25