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 2025
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 2025
| 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 24 |
Essential Drug and Alcohol Services
Report of the Trustees
for the Year Ended 31st March 2025
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 2025. 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:
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Providing a range of services which meet relevant quality standards and address the potential problems related to substance misuse.
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Focusing upon limiting the harm which comes with substance misuse, not only for the individual but also their family and friends and the wider community.
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Working towards applying national standards of service and implementation of the HSCstandards through accredited training.
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Working in partnership with other agencies to secure the widest range of services is available that best matches the needs of its client population.
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 2025
OBJECTIVES AND ACTIVITIES Significant activities
Training
During 2024/25 EDAS continued to deliver a wide range of accredited and non-accredited training to service users, professionals in the field and the general public.
First Connect
Our established digital counselling platform, First Connect continued to thrive and supported over 100 clients in 2024/25. EDAS now has three volunteer counsellors that support the project along with our in-house Therapy Lead.
REACH Young People's Project
Our REACH Young People's project is a contractually funded project supported by a subcontracting agreement with Waythrough. Waythrough 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.
Supporting Mental health
Our adult mental health support groups went from strength to strength in 2024/25 with over 70 participants engaging in weekly therapeutic groups, supper clubs and carer evenings. Funded by Dorset Healthcare Trust, this initiative has given hope and confidence to those with low level mental health, isolation and anxiety and continues to be a beacon of light for so many.
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 Frist Connect project, whilst other volunteers undertake general administrative tasks for EDAS.
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Essential Drug and Alcohol Services
Report of the Trustees
for the Year Ended 31st March 2025
STRATEGIC REPORT Achievements 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.
Mental Health Support:
EDAS secured £37,500.00 of funds from Dorset Healthcare Charity Trust in April 2024 to support our project to support clients form the Poole Community Mental Health Team and create a social/therapy group on a fortnightly basis, fortnightly career support groups and weekly therapeutic intervention groups. 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.
REACH Young People's Programme
The REACH Young People's programme continues to be funded by Waythrough and continues to support young people with substance misuse issues across Dorset, with the main delivery being on an outreach basis.
New Premises
In August 2024, the landlord of our existing premise sold the property and the new landlord wished to use the property for his own business. Therefore, the exit clause was executed and EDAS vacated the property in December 2024. For a short period of time, the charity worked remotely from hired rooms in the community until March 2025 when we secured a new office base at Branksome Community Centre in Poole.
This new office base has allowed the functions of the charity to carry on delivering its objectives at a reduced premises cost with very little overheads and minimal dilapidation responsibilities.
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Essential Drug and Alcohol Services
Report of the Trustees
for the Year Ended 31st March 2025
STRATEGIC REPORT Financial review
Financial position
During the year to 31 March 2025, EDAS had income from donations, fundraising, trading, investment and other income of £344,077 (31 March 2024: £318,631). EDAS has managed to ...
Expenditure in the year to 31 March 2025 was £302,985 (31 March 2024: £416,825).
Expenditure has decreased on providing other charitable activities, such as the Serenitea and the First Connect & Wider Health.initiative. In the year to 31 March 2024, EDAS incurred expenses of £32,482 on its café Serenitea, however, this activity ceased at the start of 2025. Expenditure on the First Connect & Wider Health.initiative also decreased to £24,966 for the year to 31 March 2025 (year to 31 March 2024: £51,797).
There was also a decrease in EDAS's core activities where expenditure decreased to £242,935 for the year to 31 March 2025 (year to 31 March 2024: £298,502).
These decreases in expenditure have resulted in EDAS making a much needed surplus of £41,092 for the year (year to 31 March 2024: £(98,194)). Over the last six years since EDAS lost its its grant for all-age drug services from BCP Council in April 2021 its reserves have dwindled. It is now hoped the Charity will be able to survive and grow with the provision of further initiatives in the coming years.
Principal funding sources
We are very grateful to have received a total of £19,559 during the year to 31 March 2025 (31 March 2024: £12,245) from donations, despite the current cost of living crisis.
EDAS receives most of its income from charitable grants to provide contractual services. In the year to 31 March 2025, these amounted to £266,828 (31 March 2024: £213,689).
In addition, EDAS generates income from training activities. In the year to 31 March 2025, this amounted to £56,417 (31 March 2024: £38,852).
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Essential Drug and Alcohol Services
Report of the Trustees for the Year Ended 31st March 2025
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:
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fulfil contractual obligations to staff;
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fulfil 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, there was approximately £32k 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 £290,082 (31 March 2024: £128,008). As a result, the net deficit for unrestricted funds at the year end was just over £222.6k.
General reserves at year end were £(121,857) (31 March 2024: £(128,008)), designated reserves were £67,455 (31 March 2024: £71,245), restricted reserves were £127,348 (31 March 2024: £88,617). Total funds held were £72,946 (31 March 2024: £31,854).
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: | ||
|---|---|---|
| 31.03.2025 | 31.03.2024 | |
| £ | £ | |
| Unrestricted Funds | (121,857) | (128,008) |
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.
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Essential Drug and Alcohol Services
Report of the Trustees
for the Year Ended 31st March 2025
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 Trustee 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).
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Essential Drug and Alcohol Services
Report of the Trustees
for the Year Ended 31st March 2025
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
Dorset House 5 Church Street Wimborne Poole Dorset BH21 1JH
Trustees
Ms L J Sanger Mrs B L Plumbridge (resigned 19.3.25) E J Taylor M Del Llano Ms C Tang (appointed 10.9.25) Ms A Clarke (appointed 9.4.24) (resigned 11.11.25)
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 2025
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 8th December 2025 and signed on the board's behalf by:
Ms L J Sanger - 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 2025.
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:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
John Cordner
Hammond & Co 74 Blandford Road Corfe Mullen Wimborne Dorset BH21 3HQ
15th December 2025
Page 9
Essential Drug and Alcohol Services
Statement of Financial Activities
for the Year Ended 31st March 2025
| 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 Total EXPENDITURE ON Charitable activities 6 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 £ 19,559 47,924 56,417 - 43 1,230 125,173 63,909 31,455 - 24,966 2,482 122,812 2,361 (56,763) (54,402) |
Restricted funds £ - 218,904 - - - - 218,904 179,026 1,147 - - - 180,173 38,731 88,617 127,348 |
31.3.25 Total funds £ 19,559 266,828 56,417 - 43 1,230 344,077 242,935 32,602 - 24,966 2,482 302,985 41,092 31,854 72,946 |
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 |
|---|---|---|---|---|
The notes form part of these financial statements
Page 10
Essential Drug and Alcohol Services
Balance Sheet
31st March 2025
| Notes FIXED ASSETS Tangible assets 13 CURRENT ASSETS Stocks 14 Debtors 15 Cash at bank and in hand CREDITORS Amounts falling due within one year 16 NET CURRENT ASSETS/(LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 17 Unrestricted funds Restricted funds TOTAL FUNDS |
Unrestricted funds £ 9,369 - 17,025 (76,555) (59,530) (4,241) (63,771) (54,402) (54,402) |
Restricted funds £ - - - 127,348 127,348 - 127,348 127,348 127,348 |
31.3.25 Total funds £ 9,369 - 17,025 50,793 67,818 (4,241) 63,577 72,946 72,946 (54,402) 127,348 72,946 |
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 |
|---|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.
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The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(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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Essential Drug and Alcohol Services
Balance Sheet - continued
31st March 2025
The financial statements were approved by the Board of Trustees and authorised for issue on 8th December 2025 and were signed on its behalf by:
L J Sanger - 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 2025 Notes Cash flows from operating activities Cash generated from operations 1 Net cash provided by/(used in) operating activities Cash flows from investing activities 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 |
31.3.25 £ 30,084 30,084 1,230 1,230 31,314 19,479 50,793 |
31.3.24 £ (101,160) (101,160) 1,438 1,438 (99,722) 119,201 19,479 |
|---|---|---|
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 2025
1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES
| Net income/(expenditure) for the reporting period (as per the Statement of Financial Activities) Adjustments for: Depreciation charges Interest received Decrease in stocks (Increase)/decrease in debtors Decrease in creditors Net cash provided by/(used in) operations |
31.3.25 £ 41,092 3,790 (1,230) 2,500 (14,878) (1,190) 30,084 |
31.3.24 £ (98,194) 5,340 (1,438) - 5,172 (12,040) (101,160) |
|---|---|---|
2. ANALYSIS OF CHANGES IN NET FUNDS
| At 1.4.24 | Cash flow | At 31.3.25 | |
|---|---|---|---|
| £ | £ | £ | |
| Net cash | |||
| Cash at bank and in hand | 19,479 | 31,314 | 50,793 |
| 19,479 | 31,314 | 50,793 | |
| Total | 19,479 | 31,314 | 50,793 |
The notes form part of these financial statements
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Essential Drug and Alcohol Services
Notes to the Financial Statements for the Year Ended 31st March 2025
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.
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Essential Drug and Alcohol Services
Notes to the Financial Statements - continued
for the Year Ended 31st March 2025
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 19,559 - OTHER TRADING ACTIVITIES Unrestricted Restricted funds funds £ £ Café takings 43 - INVESTMENT INCOME Unrestricted Restricted funds funds £ £ Deposit account interest 1,230 - |
31.3.25 Total funds £ 19,559 31.3.25 Total funds £ 43 31.3.25 Total funds £ 1,230 |
31.3.24 Total funds £ 12,245 |
|---|---|---|
| 31.3.24 Total funds £ 46,407 |
||
| 31.3.24 Total funds £ 1,438 |
3. OTHER TRADING ACTIVITIES
4. INVESTMENT INCOME
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Essential Drug and Alcohol Services
Notes to the Financial Statements - continued for the Year Ended 31st March 2025
5. INCOME FROM CHARITABLE ACTIVITIES
| INCOME FROM CHARITABLE ACTIVITIES | ||
|---|---|---|
| Activity Contractual services Drug and Alcohol Services Training Training Other activities First Connect & Wider Health |
31.3.25 £ 266,828 56,417 - 323,245 |
31.3.24 £ 213,689 38,852 6,000 |
| 258,541 |
| 6. CHARITABLE ACTIVITIES COSTS Drug and Alcohol Services Training First Connect & Wider Health 7. DIRECT COSTS OF CHARITABLE ACTIVITIES Staff costs Hire of plant and machinery Insurance Light and heat Telephone Postage and stationery Advertising Sundries Serenitea costs BBV testing Building repairs Equipment repairs Legal and professional Rent and rates Training Travel Home working allowance Employee health scheme Payroll costs Busy Bees Child Care Depreciation |
Direct Costs (see note 7) £ 242,500 32,602 24,966 300,068 |
Support costs (see note 8) £ 435 - - 435 31.3.25 £ 203,817 - 6,129 8,231 5,555 14,439 774 7,887 4,405 - 13,472 9,132 1,305 8,531 4,133 7,322 - - 1,146 - 3,790 300,068 |
Totals £ 242,935 32,602 24,966 |
|---|---|---|---|
| 300,503 | |||
| 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 1,896 9,322 161 2,036 2,816 1,914 5,340 |
|||
| 413,189 |
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Essential Drug and Alcohol Services
Notes to the Financial Statements - continued
for the Year Ended 31st March 2025
8. SUPPORT COSTS
| SUPPORT COSTS | |
|---|---|
| Governance Finance costs £ £ Other resources expended - 2,482 Drug and Alcohol Services 818 (383) 818 2,099 |
Totals £ 2,482 435 |
| 2,917 |
9. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 31.3.25 | 31.3.24 | |
|---|---|---|
| £ | £ | |
| Independent examiner's fee | 2,099 | 2,796 |
| Depreciation - owned assets | 3,790 | 5,340 |
| Hire of plant and machinery | - | 115 |
10. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st March 2025 nor for the year ended 31st March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st March 2025 nor for the year ended 31st March 2024.
11. STAFF COSTS
| STAFF COSTS | ||
|---|---|---|
| Wages and salaries Social security costs Other pension costs |
31.3.25 £ 188,001 11,812 4,004 203,817 |
31.3.24 £ 284,823 9,829 5,558 |
| 300,210 |
The average monthly number of employees during the year was as follows:
| Project workers Administration and support Training and Managers Advisors and Counsellors |
31.3.25 3 1 1 2 7 |
31.3.24 5 5 2 1 13 |
|---|---|---|
No employees received emoluments in excess of £60,000.
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Essential Drug and Alcohol Services
Notes to the Financial Statements - continued
for the Year Ended 31st March 2025
| 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted funds funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 12,245 - Charitable activities Drug and Alcohol Services 41,814 171,875 Training 38,852 - First Connect & Wider Health 6,000 - Other trading activities 46,407 - Investment income 1,438 - Total 146,756 171,875 EXPENDITURE ON Charitable activities Drug and Alcohol Services 156,441 142,061 Training 31,329 - Serenitea 32,482 - First Connect & Wider Health 51,797 - Other 2,715 - Total 274,764 142,061 NET INCOME/(EXPENDITURE) (128,008) 29,814 RECONCILIATION OF FUNDS Total funds brought forward 71,245 58,803 TOTAL FUNDS CARRIED FORWARD (56,763) 88,617 |
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 |
|---|---|
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Essential Drug and Alcohol Services
| Notes to the Financial Statements-continued for the Year Ended 31st March 2025 13. TANGIBLE FIXED ASSETS Plant and machinery £ COST At 1st April 2024 and 31st March 2025 91,069 DEPRECIATION At 1st April 2024 81,070 Charge for year 3,000 At 31st March 2025 84,070 NET BOOK VALUE At 31st March 2025 6,999 At 31st March 2024 9,999 14. STOCKS Finished goods 15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Prepayments |
Fixtures and fittings Totals £ £ 29,764 120,833 26,604 107,674 790 3,790 27,394 111,464 2,370 9,369 3,160 13,159 31.3.25 31.3.24 £ £ - 2,500 31.3.25 31.3.24 £ £ 16,231 566 794 1,581 17,025 2,147 |
Fixtures and fittings Totals £ £ 29,764 120,833 26,604 107,674 790 3,790 27,394 111,464 2,370 9,369 3,160 13,159 31.3.25 31.3.24 £ £ - 2,500 31.3.25 31.3.24 £ £ 16,231 566 794 1,581 17,025 2,147 |
|---|---|---|
| 9,369 | ||
| 13,159 | ||
| 31.3.24 £ 2,500 31.3.24 £ 566 1,581 |
||
| 2,147 |
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Essential Drug and Alcohol Services
Notes to the Financial Statements - continued
for the Year Ended 31st March 2025
16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Social security and other taxes Accrued expenses 17. MOVEMENT IN FUNDS At 1.4.24 £ Unrestricted funds General fund (128,008) Closure reserve 35,801 Dilapidation reserve - Depreciation reserve 35,444 (56,763) Restricted funds Voluntary Income Projects 21,761 Poole Better Together Project 2,518 Reach Young People's Project 64,338 88,617 TOTAL FUNDS 31,854 Net movement in funds, included in the above are as Unrestricted funds General fund Dilapidation reserve Depreciation reserve Restricted funds Reach Young People's Project TOTAL FUNDS |
Net movement in funds £ 18,098 - (11,947) (3,790) 2,361 - - 38,731 38,731 41,092 follows: Incoming resources £ 125,173 - - 125,173 218,904 344,077 |
31.3.25 £ - 1,760 2,481 4,241 Transfers between funds £ (11,947) - 11,947 - - - - - - - Resources expended £ (107,075) (11,947) (3,790) (122,812) (180,173) (302,985) |
31.3.24 £ 1,327 1,308 2,796 5,431 At 31.3.25 £ (121,857) 35,801 - 31,654 (54,402) 21,761 2,518 103,069 127,348 72,946 Movement in funds £ 18,098 (11,947) (3,790) 2,361 38,731 41,092 |
|---|---|---|---|
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Essential Drug and Alcohol Services
Notes to the Financial Statements - continued for the Year Ended 31st March 2025
17. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1.4.23 £ Unrestricted funds General fund - Closure reserve 35,801 Depreciation reserve 35,444 71,245 Restricted funds Voluntary Income Projects 21,761 Poole Better Together Project 2,834 Reach Young People's Project 34,208 58,803 TOTAL FUNDS 130,048 Comparative net movement in funds, included in the above are as Incoming resources £ Unrestricted funds General fund 146,756 Restricted funds Poole Better Together Project - Reach Young People's Project 171,875 171,875 TOTAL FUNDS 318,631 |
Net movement in funds £ (128,008) - - (128,008) - (316) 30,130 29,814 (98,194) follows: 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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Essential Drug and Alcohol Services
Notes to the Financial Statements - continued for the Year Ended 31st March 2025
17. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Net movement At 1.4.23 in funds £ £ Unrestricted funds General fund - (109,910) Closure reserve 35,801 - Dilapidation reserve - (11,947) Depreciation reserve 35,444 (3,790) 71,245 (125,647) Restricted funds Voluntary Income Projects 21,761 - Poole Better Together Project 2,834 (316) Reach Young People's Project 34,208 68,861 58,803 68,545 TOTAL FUNDS 130,048 (57,102) A current year 12 months and prior year 12 months combined included in the above are as follows: Incoming resources £ Unrestricted funds General fund 271,929 Dilapidation reserve - Depreciation reserve - 271,929 Restricted funds Poole Better Together Project - Reach Young People's Project 390,779 390,779 TOTAL FUNDS 662,708 |
Transfers between At funds 31.3.25 £ £ (11,947) (121,857) - 35,801 11,947 - - 31,654 - (54,402) - 21,761 - 2,518 - 103,069 - 127,348 - 72,946 net movement in fund Resources Movement expended in funds £ £ (381,839) (109,910) (11,947) (11,947) (3,790) (3,790) (397,576) (125,647) (316) (316) (321,918) 68,861 (322,234) 68,545 (719,810) (57,102) |
|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
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Essential Drug and Alcohol Services
Notes to the Financial Statements - continued
for the Year Ended 31st March 2025
18. 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.
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