Actlon on Sub•lanc•• Through Communlty Educatlon and Related Tralnlng (ASCERT) Company Llmlted by Guarante• Flnan¢lal Statements Year Ended 31 March 2023 Company No: N1058832 Charlty No: NIC101239
Artion on Substances Through Community Edu¢ation and Related Training (ASCERT) Company Llmltod by Guarantse Tabla of Content$ Year Ended 31 March 2023 Pago Company Infomiatlon Report of tho Truste08 Indep8ndent Audllor8 Report to the Member8 12 Stslemenl of Flnandal Actlvllles 15 Bal8n¢g Sheet 16 Cash Flow Statement 17 Note8 to the Financial Statemen18 1&26
Action on Subst•n¢•• Through Community Educatlon and Rolatsd Training IASCERT) Company Llmlt¢d by Guarantee Company Informatlon Tru8t••• Jillian PBtrth8tt (Chairperson) DrAndr6w Percy (Mc8 ¢Irpor$Onl Clare Flynn (Treasurèr DrAnng C¥mpbeU Angela Marian Cree P4ul Curran Stophen WalBh Ir08ign8d 18t August 20221 Blll Alkln30n leppolnted 27th Juna 20231 8•cr•tary Mr Gary Mcmlchael R•olt•r•d Offlc• 23 8rfdge Streot Lisbum BT28 1YZ Audltor FPM Accounlont8 Ltd Chartemd Aceountont8 1-3 Arthur Str••t 80114$1 8T14GA nk•r• N•llonwlde Bulldlng Sodoly Natkjnwlde Hou8• PlporB Way Swlndon SN38 1NW Ald8m)0rn Bank PLC 1Jl Floor, Block B, West•m Houa• Lyn¢h Wood Petorbofough PE2 8FZ Santandw Buslne•o- R•tall & 8u81ne88 BankSng 4 Sl. P8uI'8 Squarg Liv•rpool L3 gSJ 8olleltor• Arthur Cox VIctor Hou¥• GlouceBler Strogt 8eltsst BT14LS R•gl•t•r•d Charfty No. R¢gS•t•r•d Comp•ny N NIC101239 N1058832 Key M•nag•m•nt P•rn¢)nn•l: Gary Mcmthael John Hun8dalB Slobhan Wolf• Chlef Execulfva Dlrector of Oparations Dlredor of Financa and CoTrpor8tè SèNk89
tion on Substances Through Community Education and Relatsd Trainlng (ASCERT) Report of the Trustees Year Ended 31 March 2023 The Board of Trustees are KAeased to present their annual Directors, report together with the financial statements of tho charity for the year ending 31 March 2023 whlch are also prepared lo maet the requiren*nts for a Directors, report and accounts for Companies Acl purposes. The financial stalements comply wlth the Chariti85 Act Nl 21X)8. the Companies Act 2006, the Articles of Association, and Accounting and Reporting by ChatieS.. Statement of Recommended Practice appllcable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable In the UK and Republic ol Ireland {FRS 1021 (effective 1 January 20191. GOVERNANCE AND MANAGEMENT STRUCTURE The Tru6tees of the Charity are also Company Directors. The TnJstee8 for the p8riod 1 April 2022 to 31s1 March 2023 and the approval date of this report were: Trustees in reportln Jillian Palchett Chair Dr Andrew Pe Vice Chalr Clare Fl nn Treasurer DrAnne C8m b811 Paul Curran An ela Bo le Marian Cree Ste hen Walsh rfod Trustees at the a roval dale Jillian Palchett Chair DrAndrew Perc Vice Chalr Clare Fl nn Treasurer DrAnn8 Cam bell Paul Curran An ela Bo Marban Cree Blll Atkln80ll resi ned Au U8t 2022 Inled June 2023 Tha ASCERT charity oparates within the scope of its goveming document. the memorandum and articles of a8so¢lation. The charity 18 governed by a voluntary Board of Directors th8t indudes offices of Chair, Vlce-chair, and Treasurer. The Board delegates limited responslblllty for assurgn¢e of govemance arrangements to an Audit Risk and Qualliy Sub£ommille8. The role of the 808rd of Directors Is lo advls8. govarn, oversee policy and direction. and provide 81ralegSc leadership to advanco the organisalion's mlssion, aims and charitable objectlves. Th8 main functions of the Board of Directors are: Organi3ational leadershlp and advisement Formulats'ng strategic dirgction of the organisalion Formulation and oversight of policies and procedure8 Ensure legal, ethical and flnancial integrity and maintain accountability Financial m8nagement. includlng adoption and oversight of the annual budget OveTsighl of program planning and evaluatlon Personnel evaluation and staff development Review of organisalional and programmatic reports Promotion of the organisalion Board vacancies are filled through an open cluItmBnt process, advertised through media accessible to all people in Northem Ireland. Selection is based on a rol& specificats'on, an application and interview process, and appointment is subject to approval of the Board. New board members have an induction that indudes responsibilities of board and members, strategy and business issues and key pclici6s and processes prior lo laklng up their positions.
Acllon on Substances Through Communlty Education and Related Training (ASCERT) Report of the Trustees Year Ended 31 March 2023 GOVERNANCE AND MANAGEMENT STRUCTURE (Conllnued) The board delegates aUt1Klty for the day to day management of the charity to ASCERT Chief Executlve, who also acts as Company Secretary. Tho business of th8 organisation is managed by the ASCERT Chlef Executiv8 and the Senior Management Team: Gary McMiGhael John Hunsdale Siobhan Wolfe Chief ExecutlV8 Dlrector of Operations Director of Finance and Corporate Services Pay for all senior rnanagemenl staff Is determined by National Joint Council for Local Govemment (NJC) pay scalas and benchmarked agalnst positions I1h slmllar job roles and levels of responsibility for each senior management post. W8 have r8ferr8d to the guldan¢e contalned In the Charlty Commi881on's ganeral guidance on public benefit when reviewng our aims and objectives and In plannlng our future actlvltles. RISK MANAGEMENT The Charlty manages rlsk through a robu8t ri8k management policy whlch the board rovlews throughout the year and is monllored by the Audit Risk and Quality Sukkcommittee. The responsibility for managing tha risk polScy on a day to day basis is deFegaled to the Chief Executive. ASCERT'8 risk managemant policy identifies gevan key risk areas. Rlsk Slrale Ic Mlsall Staff ca acit DenMinslrBlin outcorn&s Financial sustainabilil Saf uardln service us8r8 C ber-securll Information Mana nmont Caubous Caullous Cautious Averse Averse Averse Averse ement MISSION STATEMENT AND VALUE8 "ASCERT addres888 alcohol and drug related18SU88', duCng hami and supporting po811ive change." Our values are the core b81iefs of ASCERT that should be reflected In all Its 8cIfvIty and are experlenced by everyone that encounters the organisation. Intogrlty ASCERT wll demonslralo integrfty in everything we do, acting honestly and reifecting moral and ethical principles. Accountsblllty ASCERT will b8 open and transpar8nt in its ¢onduct and be answerable to its members and Stakeholders.
Action on Substances Through Communlty Education and Related Training (ASCERT) Rèport of the Trustees Year Ended 31 March 2023 MISSION STATEMENT AND VALUES ctd... Hope ASCERT believes there is hop8 in every situation. and 1th the right help at the rtght time, ev8ry person can achiev8 change for the beller. ProgrevJlve ASCERT 11 be sensitive lo the changlng needs, conslder opportunltl8s to Innovate and adapt In order to be effective in the delivery of outcomes for our seNice usars. ORGANISATION PURPOSES ASCERT is a charity that was 881abllshed wllh the purpose of reduclng the Impact of alcohol or drug use in North8m Ireland. The org8nisation$ activities are related to drug and alcohol u88 or contributing issues. The Charlvs objects are.. 18) The advancement of health and the reduction of harm ol tho88 p8rson8 affeclod by, or are at risk of being affected by, the misuse ol or addiction to drugs, alcohol and other simil8r substances and to help the families and dependents of such p8r8ons {hereaner the 'Beneficiaries'l through varlous activities. programme8 and support services that address th8 rfsk, Impact and health and social factors of alcohol and substance mi$u$e and other related i58ues. Ib) The advancement of education lo the beneficiaries, cornmunitie5 and profe58ional8 regardlng alcohol and substance misuse and other relaled188ue8 through the provl8ion of Infom)8llon and assistance by various means such as providing infomiation, advlce and training and by any other harltable means as the trustees see fil. The public ben8frt8 that flow from purpose {a) Include Improved knovledge of the rf8k8 Irom 8ubslance misu8e and reduced levels substance misuse. These beneflls wlll be demonslr8led through feedback from benefidaries and servSGe evaluation. Th1$ purpose does nol lead to ham. The beneficlarles of thls purpose are the general publlc. They ar8 also young peopl?, adults al families in Northem Ireland who are at rlsk of substance misuse. The wbllc benefits Ihat flow from purpose Ibl include improved health outcome8 and reduced level$ of Substance m18use and reduced harmful effects lated to substance misuse. These b8nefits 11 be demonstrated through feedback from beneficiaries and assessments carried out durlng and after beneficiaries engaga with c4Jr services. Thls purpose does not lead to ha. The beneficiaries of this purpose are young people and adults in Northern Ireland and that use alcohol or drugs and their family member8. It also includes workers in organisallons Ihal receive advlce or Iralnlng from ASCERT. COMPLIANCE WITH PUBUC BENEFIT REQUIREMENTS The Charity Trustees have complied with their duty to have (iue regard to the Charity Commission for Northern Ireland public benefit guidance when exercislng any powers or duties to whith tho guidance is relevanl. The services provided by ASCERT are free al the point of delivery and we make every effort to ensure that they are accessible to Ihe tsrgel beneficiaries, through promotion of the service, use of acc8ssible facililias and oulreach approaches to dient services so that servic85 are delivered in locallties.
Action on Substances Through Communlty Education and Relatod Training (ASCERT) Report of the Trustees Year Ended 31 March 2023 COMPLIANCE PUBUC BENEFIT REQUIREMENTS ctd... No hami flows from our purposes and the charity has robust governance arrangements to millgale risk, including robust pollcles and procedu¥, an organlsatlonal rfsk reglsler and staff supep4ision. training and d8velopment. BENEFICIARIES The beneficiaries of the chadty In this period has induded-. Members of the public that have accessed infomiation or advice Young people that have taken part in prevention programmes or accessed direct 8UPPOrt8 for substance use or mental health Adults that have accessed dlrect supports becaus8 of th8lr substance use or mental health Family members thal have accessed direct supports because of the imp8Ct of another per80n's substance Young p8ople affected by a parent or carers substance use or mental health Parants that have taken part in prevenllon programrn or 8c¢es$ed direct support8 Organlsations that have accessed Information or advice. Irainlng or dlr8cI support Professionals that have accessed inforrnalion, advice, training or have accassed dir8Ct 8UPPOrts for thelr dients CHARITABLE ACTIVITIES The direct activitias undertaken by ASCERT to advance its objectiV88 in this period have included,. The provision of information and advice service8 in relation to sub8tan¢e use and other related issues through the producllon of literature and web-b8S8d Inlormallon., soci81 media., pre88ntatlons to groups and events.. telephone and face to face contacts. Providing support lo the public, communiti88 and organigatlon8 SUPPOrting public campaigns, the promotion ol support services, provision of advice and practical supports to communities lo respond to l¢)cal need8 through Ihe Connections Service and the Mld East Anlrim Support project. Dellvery of prevention and ham reducllon programm88 to young people and familles that expgrtonce rfsks or are directly affected by substance use and related issues through ASCERT'S T8rgeled Llfe8kllls SeNice and the ShOd l Drlve, drlnk and drug driving prevention project Delivery of individual and family interventiong to young people and famlly members that are experiencing substance use issues, mental health issues and related 90cial risks In order lo reduce risk and harm, through the Drug and Alcohol Inleryention Service ft)r Youth (DAISY), Young Peoples Mental Health Service and the Engage Family Therapy Service. Provision of individual support to young people and family members irnpacled by parental alcohol drugs or mental health problems. online 8UPPOrts and awareness raising in the community through the Steps Cope Service. Dellvery of 6arfy Interventions and brlef treatment to adults affected by Substance use or mental health issues and to family members affected by anolhef person's use, through the Steps to Change Service, PBNI Regional Rapid Addiction Response Service, Aspire Addidion and Mental Health SeNice. the Belfa$t Primary Gare Talking Therapies SeNice and a counselling seThice provided lo the NIACRO charity.
Actian on Sub$tan¢es Through Community Educatlon and Related Tralnlng (ASCERT) Report of Ihe Trustees Year Ended 31 March 2023 CHARABLE ACTIVITIES ctd... The development of people working or volunleerlng In the $18lulory or voluntarylcommunity sectors through the dellvery of trainlng programmes In relation lo substance use, suiclde preventionllnten4enlion, mentsl health, Irauma and other related18SUgS. The development of practlcal resources for practitioners to Use in their practice to support the people they work I1h, whlch Induded a Trauma Infomied Pra1¢9 Toolklt for the MACES project, Drug and Alcohol Currlculum Rosources for the Educatlon Authority and development of drug and alcohol resources for the Leamlng Dlsablllty sector. The abov8 activit188 have been dellvered through employees, se11mployed worker5 8nd volunteers. The charfly values and promotes the Involvement of volunteer8 in relevant areas of the organlsatlons work. The charity's work lo further the achievements of Its aims and oblectivas Is guided by a strateglc plan, developed 8nd managed by the Board of Director8. In 2022-23, the ¢harity is guided by its 8lralegic plan for the pedod 2018-23. Thls ha$ 5 key 8lrategi¢ oulcome$'. 1. Influence policy, practic8 and the publlc 2. Build capacity and skills to address alcohol, dnJg8 and other related18sues 3. Reduce the harm from alcohol or drug use through prevention, earfy inteplention and treatment 4. Help people Sustain change 8nd support Iheir recov8ry S. Optimi88 available resources lo dellver high quality and effective services The delivery of the strategic plan 18 operationallsed through an annual corporal8 business plan which is monitored by the board throughout the year. Achlevemen18 and succe88 are measured through monitoring of agreed perfomiance indicators against specific areas ol the charitOe8 activities, reported through the management structure and to the Board of Dlrectors. PERFORMANCE AND ACHIEVEMENTS In this period the Trustees can report that ASCERT provided it8 Services to 13,107 Indivlduals and fami1168 across Northem Ir818nd. The table below shows the reach and outcomes of our 8eryices. Slrdle ic Outcomes 1. Influonc• poll¢yi pra¢tlco and tho publ1¢ Outcome Measurements 12,669 users visited ASCERT wgbsite 204,911 vlews on ASCERT FaGebook 52,492 viewB on ASCERT Inslagram 111.118 vS8w8 on ASCERT Twltter 56,156 views on ASCERT Linkedln 9,763 views on YouTube 295 reglonal and local partnership groups where given support 944 individuals have been supported within community groups 100% ol Individuals report Incr6ased levels of support in addresslng drug and alcohol use 87% of lere ort increa8ed knowled 4,786 indlvlduals took part in Iraining 98% of people report increased skills 96% of people have used skills in practica 98% of people report an increase of knowledg8 94% of people report an increase in competence 98% of eo lere ort a Ghan e in attitude toward5 alcohol & dru 2. Bulld capaclty and $klll• to address alcohol. drugs and other rnlated issueB
Actlon on Substancas Through Communlty Educatlon and Relatsd Tralnlng (ASCERT) Report of tha Trustses Year Ended 31 March 2023 Slral ic Outcomes 3. Reduce the harm from alcohol or drug use through preventlon. early Inlorventlon and Iroatment Outcome Measuremen15 10,515 people in total were supported by prevention services (Community services, Education and Llfeskills programmes and Training) 2.592 individuals were supportfjd by inteTVgntion services 692 families hav8 received support 33.450 session5 of trealm8nt were provided 91% of people indlcate Increased positive choice in their decision making 98% of lere ort a chan & in rlgk takln attllude towards alcohol & dru 13,107 individuals and families in total tCk part in services 84% of people report Pogltlve ch8nge 89% of people have shown a reduction in substanc8 U9e 86% of families re ort increased stn th$ and co skills ASCERT hold Gold award in Investor8 in Paop16 ASCER T achieved Cyber Essontlals Plus aGGredltstlon 18 servic88 provide pr&venlion, intervention and tralning for Iho community. 48 staff and 71 self4mployed st8ff provided services thrwghout Northem Ireland £2,216,536 budget has been used Ihls year wlthin servic&8 4. Help people sustaln change and support thelr rncovery S. Optlrnlse avallable ro8ourGo5 to dgllver hlgh quallty and •ff•ctlv• ••rvlc•$ The COVID-19 pandemlc contlnued lo be an ongoing challenge for ASCERT. Th8 charlly has baen responslve lo changes in government $triCt10n$ and guidelines and has adapted lo the community environment and adapted 10 stakeholders needs. Our services have been delivered remotely for part of the year 8nd as restrictions were relaxed we have implamented a managed transition towards rfrop8ning offices and returning to face to face service dellvery. We have a180 contlnued lo develop our 8ervic88 over this period. These have induded.. Developmant of a Relhlnk Your Drink alcohol harm reduclion ¢8mp8iqn lo rais& awaren858 of alcohol related harm and promote positlve behaviour change. Development of the Should l Drive project for 1 2*ve8rOId8 to reduce drink and druo drivinq. Implementatian ol a reoSonal Steps lo Cope hldden ham) servlce for vounq peoplo Ilvlnq th parental alcohol or substance use or parent81 mental health issues. The production of information. 8ducalional resources and Iraininq for the vouth work sector to 5UPDOrt a drua and alcohol curriculurn for young people through an Educallon Authorlly regional development projed. Rollout of a Trauma Informed Practice Toolkit, practitioner Iraininq and Irainina for trainers Ihrouoh the MACES Project in the border counties of Nothem Ireland and Republic of Ireland: Delivery of a project to individuals and famSlles al risk oxpgriencinq homglessness., Continued sUPPOrt to the Mid East Antrim PCSP to develoD and delivar a drua and alcohol 8UDPOrt plan to the communlly" Increased Drovision of Dsvcholoqical therapies lo the Belfast HSCT Primary Care Talkino Therapies Hub: Development of a counselllnq service for dients of the NIACRO charitv. ASCERT has continued lo Strive lo ensure quality and continuous improvement in the charity and lis services. We have been working lo increase service user invofvement through the establlshment of the Lived Experience and Recovery Network. Through our Peopl8 Strategy we have SUPFrf)rted ongoing training and development opportunities for staff and staff wéllbeing supports. In May 2022 ASCERT was awarded cyb8r-8ssentials plus accreditation.
Action on Substances Through Community Education and Related Tralnlng IASCERT) Report of the Trustees Year Ended 31 March 2023 FUTURE PLANS ASCERT will manag8 the posl pandemic transition back to in person delivery of services and will pilot a hybrld working model for staff. In 2023 the board will be developing its corporate Strategy for 2024-29, engaging stakeholders in that process lo ensure the charity has a clear plan for the future to deliver its purpose and rneel its stakeholders needs. We will continue to develop our'Rethink Your Drtnk, campaign to encourage leB8 hannful drlnking pattems and provlde other wellb8ing initlalives. The Board and management team 11 have a focus on organlsatlonal reslllenca and will develop a flnanclal sustainability strategy for th8 charity to ensure the tharity has an effective plan to sustain the charlty and the resources It need8 to deliver its strategy. ASCERT 11 play an actlva role in the implement8llon Fdannlng for the substance u88 and mentsl health 8trategle8 through slrateglc partnershlps and planning structures and infomi future seNlce deslgn and Commissioning prioritles. FINANCIAL REVIEW ASCERT presents a negative net movement in funds during the year of £145,3541- Hover this 18 due to planned restrlcled funds spend from resources brought lorward from previous years. ASCERT have seen another axcollènt year with an incr8as8 in general resepies of £132,923. ASCERT hold £47,469 re81ricted funds at 31 st March 2023. ASCERT contlnuod to bulld on funding 8ucces8 by 8ecurlng addltlonal funding for a new counselllng serrflca 10 support NIACRO, and fundlng for ASCERTS néw Should l Drive project through a number of sm811 funders. The Publlc Health Agency continue8 to be tholargest source of fundlng for ASCERT'S Drug and Alcohol 8UPPOrt servlces. RESERVE8 POLICY ASCERT unrestricted fund$ at 31st March 2023 total £1,356,287 Induding fixed assets of £13,835. ASCERT have designated £145,019 for planned fvture seNice delivery. These designated resources relate lo planned actlvlty across Aprll 2023 to March 2024. This Includes the deslgnatlon of £81,777 resources toward5 contlnulng to achieve an organisalional COVID recovery plan to help ensure ASCERT Is Ill for purpose in the post pandernic environment and continuing to respond and adapt lo the needs of our service users. ASCERT have deslgnated £61,369 towards business development activities such as marketlng development, investment in Staff development and development of its IT infrastructure along wlth some building improvements. These designated resources will be utilised by 31st March 2024.
Action on Substances Through Communlty Educallon and Relatod Training IASCERT) Report of tho Trustees Year End8d 31 March 2023 Opening Balan 0110412022 1,016.976 280,897 22.008 9,881 Closlng 8alance 3110312023 1,149.899 145,019 61.369 56,287 Movement of Funds durlng 2022- 2023 132.923 135,878 39.361 36,406 Analysls of Unrestricted Funds General Funds Desi nated Funds- Planned Service Delive Desi naled Funds - Business Develo m8nl rola ASCERT have made a galn to general reserves in the year 01 £132.923. After deducllng flxed agsels, ASCERTS general reseNes total £1,136,064. unreslric18d reserve funds are considered lo be essential lo any charity- The objeotives ASCERT'S reserve policy indude.. * To enable the organls81ion lo sustain operations Ihrough delays In payments of committed funding and lo accept reimbursable contracts and grants without jeopardising on-going operations. To prornole public and funder confidence in the long-lem) sustainability of the organisatlon by preventing cash flow crises that can diminish its reputation and force tho org8nisatlons leadership lo mak& expensiv short-t8mi, ¢risis-bas8d declslons. To create an internal line of credit to manage cash flow and maintain financial flexibility. To help support Ihg long-term financi81 slabilily of the organisab'on and position il to respond to varylng econornlc condition5 and changB8 affecting the organlsalion's financial posillon ané the abillty of th8 organi8alion to continuously carry out ils mission. The aim of ASCERTS pollcy Is to hold free reseN88 of b8hvean 3 and 8 months of total 8xpenditure. Based on lolal expenditure in April 22- March 23 of £2,216,536 ASCERT have achieved 51 Vo of its reserves policy targeL RESPONS181LITIES OF THE TRUSTEES The Boerd of Directors {who are also the Trustees of Action on Sub81anc88 Through Community Education and Related TT8lnlng for th8 purpos&s of company lawl are responsible for preparlng the Annual Rgport and the finandal Slalemenls In accordance with appllcable law and regulations. Company18w requSres the Board of Directors to prepare financi81 stalom8nls for 88ch fin8ncl81 year. Undar that law the Board of Directors have elected to prepare th6 financial statements In accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under cornpany law the Board of Directors musl not approve the financial 5taternenls unless they are satisfied that they give 8 true 8nd falr vlew of the slate of affairs of the charitable ¢ompany and the in¢omg and expenditure of the charitsble company for that period. In preparlng these financl81 statem8nt8, the trustees are requlred to.. select Sultable accounting policies and then apply them con51sl8ntly,' observe the methods and principles in the Charities SORP., make judgements and accounting estimates that are reasonabl8 and prudent., state whether applicable UK Accounllng Sland8rds h8ve been followed, subject to any material departures disclose(l and explained in the financial statements., ppare the financial 51alemenls on the going concem basis unless it is inappropriate to presume Ihal the charitable company wlll contlnue In operation. The Board of Directors are responsible for keeping ad8quate accountlng records that are sufficient to show and explain the charitable company's Ir8nsaclions and disdose wllh reasonable accuracy al any lime the financial position of the charitable company and enable Ihom to ensure that the financial staternents comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitsble company and hence for tsking asonable steps for the prevention and detection of fraud and other irregularities. 10
Actlon on Substances Through Communlty Education and Related Trainlng (ASCERT) Rèport of the Trustees Year Ended 31 March 2023 RESPONSIBIUTIES OF THE TRUSTEES ctd... The trustees are r8sponsibl8 for the maintenance and Integrity of the corporate and financl81 infonnation induded on the charilatde company's website. Leglslation in the United Kingdom governin9 the preparation and di8s8mlnatlon of flnanclal Statements may differ from legislatlon In olherlurfsdlctions. st•tsm•nt a8 to dl•closuro to our audltor8: In so far 88 the 8oard of Directors are awBr8 al the time of approving our trustses. 8nnual report.. ther8 is no relevant audit infomalion of Nthich the charllable companvs auditor is unaware; and the Iruslees, havlng m8de enquirie$ of fellow director8 and the group's auditor th8t they ought to hav6 individually lak8n, have each tsken all sleps that he18he is obliged lo lake as a director in order to make thefflselves aware of any relevant audit infomiallon and lo establish that the auditor 18 aware of the Infomatlon. The ASCERT charity operates withln the scope of Its gov8ming documènt. the memorandum and artlcles of associa ion. The charlly 15 9ovemed by a voluntary Board of Dlrectors that includes offices ol Chair, Vice-Ch81r. Trea er and Asslslan asurer. The Board delegate$ limited responsibllity for assurance of govomance ian Patchell Dlrector Date.. 24th October 2023
Actlon on Substances Through Communlty Education and Related Trainlng (ASCERT) Company Limited by Guarantee INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS Year Ended 31 March 2023 Opinion We have 8udit8d the financial slalements of Action on Substances Through Community Education and Related Training for the year ended 31 March 2023 whlch comprise5 th8 Slalement of Financial Activities, the Balance She&l. the c8sh low stslement and the notes to the accounts including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, induding Financial R8POrting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting PractlC81. In our oplnlon the financial 8talemenls', - give a true and fair view of the stale of the charitable companV8 affairs as at year ended 31 March 2023 and of its incomlng resource8 and appllcation of r88ourc&s. induding ils Income and expendStura, for tha y88r then end&d; have been properly prepared in accordanc8 vAth United Kingdom Generally Accepted Accounting Practlce., and hav8 been prepar8d in accordanc& with the rèquirements of the Companle8 Act 2006, Ba•ls for oplnlon We conducted our audit in accordance wllh International Stsndards on Auditing IUKI IISAS {UK)) and applicable18w. Our re8ponsibilitl88 under those 8landard8 are further describ8d in the Auditor, respon8ibililieg for th& audit of the accounts secllon of our report. We are independent of the charity in accordance with the ethical requir8menls that are relevant to our audll of the accounts in the UK, includlng th8 FRC'S Ethl¢81 Standard, and WB have fulfilled our other ethical responsibilities in accordance wlth these requirements. We belleve that the audlt evSdence we have oblalned Is sufflclenl and appropriate to provld8 8 basis for our opinion, Con¢lu8lon8 rolatlng to golng conrn In auditing the financial slat8m8nts, we have concluded that the Iruslees, u6e of the going concern basis of accountlng in the praparalion of the flnanci81 statements is appropiale. Based on the work wts have performed, we have not identified any material uncertainties relating to eventB or conditions that, individually or co118Ctively, may cast significant doubl on the charity's ability lo contlnue as going concem for a period of at least Iwelve months from when the financial statements are authorised for Issue. Our ré8ponslbllllles and the responslbllitSes ol lh8 trustees with respect lo going concern are descrfbod In the rel8vanl s8Ctlons of thls report, Other Infomiatlon The other information comprlses th8 infomialion included in the annual report, other than the accounts and our audltols report thereon. The Trustees are regpon8ible for Ihe olh8r informallon. Our oplnion on the accounts doe5 not cover the other information and. except to the extent otherwise explicitly 8tated in our report, we do not express any form of assurance ¢on¢luslon Ihereon. In connection with our audit of the e¢¢ounls, our responsibility Is lo r8ad th6 olhgr inform8tion and, In doing 80, consider whether the other Information is malerialty inconsistent with the a¢¢ounts or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identSfy such material inconsistencies or app8nI material mi55talem8nts. we are required to determine whether there is a material misstatement in the accounts or a mat8ri81 misslal8menl of the other informallon. If, based on the work we have perfomied. we conclude that there is a material misstatement of thls other information, we are required lo report that facL We have nothing to report in thi5 regard. 12
Action on Substances Through Community Education and Related Training (ASCERT) Company Limlted by Guarantee INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS Y8ar Ended 31 March 2023 Opinion8 on oth0r mattgrs prgscrlbod by the Companle8 Acl 2006 In our opinion, based on the work undertaken in the course of our audit.. - the infomiation glven In the Truste8s Report for the financial year for which the accounts are pffjpared is consistent wllh the accounts., and - the Trustees Report ha5 been prepared in accordance with applicable legal reqU4ments. Matt•rs on whlch w• ar• r•qulred to raport by exceptlon In the light of the kno¥edge and understanding of Ihe Trustees and Its environmanl obtained in th6 course of the audll, we have not identified materlal ml8Statemenl8 in the Trustees Raport. We have nothlng to rèport in r8specl of the followSng matters In relatlon lo which the Compani88 Act 2006 requlr85 U5 to rgport to you If. in our oplnlon.. adequate accounting records have not been kept, or returns adequ8t8 for our audS1 h8V8 not b8an recèivèd from branche5 not vlslled by us; or - tho account5 8r8 not in agreem8nl with the accounting records and r&turns', or - certaln dlsclosures of trustees, remuneratlon specffi8d by law are not made., or - have not recelved all the information and eXplanaon8 we réqulre ft)r our 8udlt. Responslbllltles of Trustees As explalned more fully In the Statement of Trustees Responsibllllle5, the Trustees are responslble for the preparation of the accounts 8nd for being satisfied that they give a true and fair view, and for such intemal control as the directors delemiln& Is necessary lo enable the preparation of account8 that aro free from m8terl81 m188t8tement. wh8th8r due to fraud or eTror. In preparing the accounlg, the Trustees ar& responsible for a88es8ing the charity's ability to continue as a golng concem, di5c108ing, as appllcable. matt8r8 rèlated lo going concem and using the going concem b8816 of 8ccounllng unless the Trustees either Intend to liquidal8 the company or to cease op8ration8, or have no reallslic alternative but to do so. Audllor'8 respon•lbllltle• tor the audFt of th& Ilnsnclal •tst•m•nt8 Our objectives are to obtain reasonabl8 assurance about whether the accounts as a whole are free from material misstatement, whether due to fraud or error. and to issue an auditor's report that includes our opinion. Reasonable assurance is 8 high level of assurance, but is not a guaranteo that an audit conducl8d in accordance wllh ISAS IUKI will always delect a materlal misststemenl when It exlsls. Mlsstatements can arise from fraud or error and are considered malerfal if, individually or in the aggrogato, they could reasonably be expècted to intluencè th8 economic decisions of users taken on the b8515 of th888 accounts. Irregularities. including fraud, are instances of non-comFAi8nce with law8 and regulation$. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud. Is detailed below. We obtained an undgrstandlng of the legal and regulatory framework applicable to thp company through enquiry of managem8nl, industry research and the appllcation of cumulatlV8 audit knowled98. We identified the following principal laws and regulations relevant to the company- Companies Act 2006 and the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021. 13
Actlon on Substances Through Communlty Education and Relatod Training {ASCERT) Company Lirnitod by Guaranteo INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS Year Ended 31 March 2023 We developed an understanding of the key fraud risks to the entity (including how fraud might occur). the controls In place lo help miligale those risks, and the accounts, balanc8s and disclosures within the financial Statements which may be susceptible lo management bias. Our understanding was oblain8d through review of the flnancial statements for signific8nl accounting esllmates, analysis of journal entries, walklhrough of the key controls cycles In place and enquiry of management. Our procedures to respond to th088 risks id8ntlfl8d induded, bul were not limited to.. Enquiry of management, those charged with govem8nce and the entity's solicitor8 around actual and potentlal Iltlgatlon and claims. Enqulry of management to idanlify any Instances of nonacompliancè with laws and r8gulalions. Revlewlng mlnules of meellngs of those charged wlth govemance. Reviewing financial statoment disclosures and testlng to supportlng docum8nlalion to assess Compliance with applicablg laws and regu1811ons, Auditing the risk of management overrlde of contro18, Including through testing journal enlrles and other adjustments for appropriatsness, and evaluatlng the busine88 ration818 of significant transaction8 Outside the normal course of bu8ines8. A further descrlpllon of our respon$lbllill8s for the audll of the accounts is located on the FlnancSal Reportlng Council's web8118 al.. http'.IlvAw.frc.org.uklauditorsr85pon8ibilits'e8. This de8criplion forrns part of our auditor'8 report. This report Is made solely to the charltable company8 members,as 8 body, in accordance wlth Chapter 3 of Part 16 of the Companles A¢t 2006 and regulatlons made underthatAcl. Our audlt work has been undertaken so thgl we might 818le to the charitsble company's members those matters we are required to slat& to them in an auditors, r8POrt and for no other purpose. To th8 fullest extent p&rmitted by law, we do not accept or ossume responsibility lo anyone other than the charltable company and it8 member8 88 a body, for our audit work, for this report, or for the oplnion8 w& have formed. JL Grant (S•nlor tatutory AudStor) lor and on b•half of FPM ACCOUNTANTS LTD Chartorod Accountant¥ & Slatutory Audltor Unlt 1. Bulldlng 10 Central Park Mallu•k Co Antrlm BT36 4FS Date: 14
lion on Substancos Through Communlty Education and Related Training (ASCERT) Company Llmited by Guarantee stat8ment of Flnancial Activities (Incorporatlng an ineame and oxpendituro account Year Ended 31 March 2023 Total Fund• 2023 Total Fund8 2022 Unre•trlcted Re8trlcted Not0¥ Incom• and Endowmont• from: Donation8 and Legacies 16,815 16.815 4,103 Charitable Activities 1,517,488 553,417 2,070,905 2,228,043 Inv88tm8nt8 25,251 25,251 2,136 othor Income 58,211 58,211 66,431 Total Income and Endowment• 1,617,765 553,417 2,171,182 2.300,713 Exp•ndllur• on: Raislng Fund8 (6,5911 (6,591) Charitable Activllles (1.566,418) {643,527) 12,209,945) 11,997,812) Total Expondltur• (1,573,009) (043.5271 (2,216,536) (1,997,812) Net Incom• l (EXndItUre) for th• Y•ar B•for• Trnn•for• 44,756 302,901 Tran8fer8 Between Fund8 10117 {8,3501 8,350 Net Movement In Fund• 38,406 (81,780) 145,354> 302,901 RKgnGlllatlon of Fund•: Total Funds Broughl Fopwarnl 16117 1,319,881 129,229 1.449,110 1,146.209 Total Funds Carrled Forward 16117 1356 287 1403756 1,449.110 All income derive8 from contlnuing actlvltles, therefore no st8tern8nt of recogni88d gains or109ges is given. The notes on pages 18 to 26 form part of these financial statements. 15
tlon on Substancès Through Community Education and Rélated Training (ASCERT) Company Llmfted by Guarantee Balance Sheet as at 31 March 2023 Nol• 2023 2022 Flxod A88•ts T8ngiblg A8$618 13 13.835 22,312 Currnnl A••eli Debtors Cash at Bank and In Hand 14 142.053 1,394,622 1,536,675 131,652 1,467,583 1,599.235 Crodltorn: Amounts Falling Due Within One Year 15 146,754 172.437 NET CURRENT A8SET8 1.389,921 1,426,798 NET ASSETS 1403 756 1,449,110 Represented By: Unre•trlctod Funds 16 1,356,287 1.319,881 RtrIcted Fund• 17 47,469 129,229 1403 756 1449 110 ancSal stst6ments wero approved by th8 board of tru8te6s and auth0ri86d for i88u8 on the er 2023 and slgned on thalr behall by: 24th n Patchett Dlreclor Company Regislratlon Number N1058832 The notes on pages 18 to 26 form part of these financial slatemenls. 16
Action on Substan¢es Through Community Education and Rolatod Training (ASCERT) Company Llmltod by Guarantee Cash flow as at 31 March 2023 2023 2022 C•sh (us•d) f•c¥•d In op•ratlng acelvltl•• 19 {70.672) 282,307 C••h Ilow4 from Inv•tln¢ •etlvltl•8 Paym8nls to 8¢quir8 fixad a89a18 2.289 16.680 N•t c•sh ftow from Inv•¥llnq •¢lMtI•• 12,2891 (16,880) (De¢aSe) I Increa80 In cash and cash equfvalents in the year 265 627 Cash and c88h equlvalents at beginning of perlod 1.467.583 1.201,956 C••h •nd ¢••h •qulv•l•nt at •nd olp•rfod 1,394,622 1,467,583 The notes on pag85 18 to 28 fomi part of these financial statements. 17
Actlon on Substances Through Community Education and Related Training {ASCERT) Company Limited by Guaranteo Notes to the Flnanclal Statements for the period ended 31 March 2023 I ACCOUNTING POUCIES The principal accounting policies adopted, judgements and key Sourc68 of 8stimatic uncertainty in th8 preparation of the financial statements ar8 as follows- al Basis of preparation The financial statements have been prepared In accordance wlth Accountlng and Rèportlng by Charltlas.. Slalemenl of Recommended Practice applicable to charities preparing their accounts in accordanc8 Wlth th8 Financial Reporting Standard applicable in th8 UK and Republlc of Ireland {FRS 1021 leffecllve 1 January 20191- {Charities SORP (FRS 10211, the Flnanclal Reporting Standard appllcable In the UK and Republic of Ireland IFRS 102), bl Prepar8llon ol the accounts on a going concem basi9 The trustees ar8 of the vlew that there are no material uncertaintles about the charities ability lo continue a$ a golng concern. cl Fund accounting Gonoral fiJnd3 aro unre8tri¢led fund8 whlch are avall8bl8 ft)r use at the discretion of th8 Trus18es in rtherance of the general objectives of the Charity and vthich have not been deslgnaled for other purpoBes. General funds may be transferred to designated funds where Trusteas wish to us8 these funds for a specific purp08e. Such fvnd8 rnay be tranSfeed back lo general funds once the criterfa for th8 designatlon have been mel or are no longer appIlble. Restricted funds are funds which are to be used in accordance wlth specifl¢ restrl¢lSons Imposed by donors or thlch have been ra18ed by the Charity for particular purposes. The cost of raising and administering Such fund8 are charged agalnsl the specific fund. The aim and use of restrlcl8d funds 1$ set out in the notes to the financial slatemonts. Restricted fund8 may only b8 Iransferrad to general or designated funds once the criterla for r6Strl¢tlon have been dlscharged or no longer apply. dl Income recognition policies Items of Income are recognised and SnclLKled In the accounts whan all of the followlng crlt6rla ara mat.. the charity has enlill&ment to the funds: any perfomiance condllons attached lo the item of income have been met or are fully wlthin the control of the charity., • there is sufficient certainty that recolpt of the Incomo Ss consSdered probable., and • th8 amount can be mea8ured rellably 8} Don8t8d sarvicés and facilities In accordance with the Charities SORP IFRS 1021. the general volunteer time of supporters is not recognl88d. Q Inleresl recelvable Inte$1 on funds held on deposit is included when recgivable and the amount can been measured reliably. 18
Action on Substances Through Communlty Educatlon and Ralatod Tralnlng (ASCERT) Company Limlted by Guarantee Notes to the Flnanclal Statoments for the perlod ended 31 March 2023 1 ACCOUNTING POLICIES Icontlnued) gl Expondilure and irrecoverable VAT Expenditure is recognised once there 18 a legal or con8tructlve obllgatlon to make a payment lo a Ihlrd party, it is FKobable that settlement will be required and the amount of the obligation can be measured rellably. Expendllura Is classlfled under the followng activity headlng$'. Expenditure on charitable acllvlties Includes the costs of aclivltles undertaken lo further the purpos85 of the charity and their associated support ¢08ts Costs of raislng funds comprise the c081 of fundraising. Irrecoverable VAT Is charged as a cosl agalnst the actSvlty for thlch the expendSlura was Incurred. h) Allocation of support C0818 Support cost5 8re those functlon8 that a88i8t the work of the charity but do not directly undertake chatable aGtivitie8. Support costs Include overhead costs Incurred acro88 three ASCERT offlce location8 a8 well as cos18 such as IT and communlcallon supports. These costs are ottrlbuted b88ed on the number of staff in each service acros8 ASCERT. 11 Cash at bank and In hand Cash al bank and cash in hand includes cash and short lem highly liquid inveslm8nls with a Short rnaturity ol three month8 or le8s from the dale of acqulsltion or opening th8 dep0811 or slmilar account. l} Tanglble fixed assets Indivldual fixed assets are c8pil81isad at cost and are depreclated ovar Ihelr esllmaled useful e¢onomi¢ live8 on a slraighl Ilne basis as follows.. A8801 category: Plant and m8chln8ry Includlng motor vehides Fixtures, ffttlngs and equlpment 25% slr8lght Ilne b881s 25¥0 Straight Ilne basls The carrying values of18ngibl8 fixed 888et8 are revlewed for impalmient when ev8n18 Qr cSrcum8tancg8 Indlcale the carrying value may not be recov6rable. k) Debtors Trade and other debtors are recognised at the s0ement amount due after any trade dlgcounl offered. Pr8p8yments 8re v81u8d at th8 amount prepald after taklng account of any trade dls¢ounl due. l) Creditors and provlslons Credllors and provislons are recogni5ed where the charity has a present obligation resulting from a past event that will probably result in the transfer of fund5 to a third party and Ihg amount due to settle the obligation ran be measured or estimated reliably. Creditors and provisions are normally recognised al thelr settlement amount after allowin9 for any trade discounts due.
Actlon on Substanc88 Through Communlty Education and Rèlatad Training (ASCERT) Company Limited by Guarantee Notes to tho Flnanclal Statement8 for the period ended 31 March 2023 1 ACCOUNTING POLICIES Icontlnuad) m} Financial in51rumenls The Charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 Other Financial Instruments Issu85' of FRS 102 to all of its financial instruments. Financial inslrum8nls are recogni8ed in th8 Charllls balanc8 sheet when the Charity becomes party to the contractual provisions of the inslrumenl. Flnancial a85et5 and liabilities are offsot, the net arnounls presented In the flnanclal statements, whon there is a legally enforceable right to sel off the recognis&d amounts 8nd there is an intention to Settlo on a nel basis or lo realise the asset and setue the liability simultaneously, Baslc ffinanclal assets Basic financial assets. which include debtors and cash and bank balances, ar8 Initlally m888ured at transaction price including Iransaclioll costs and are subsequently Carrled al amortised cost using the effecllv8 Interest method unless the arrangement constitutes a fin8n¢lng transacllon. where the transadlon is measured al the present value of the future r8celpts discounted al a market rat8 of interest. Financial assets classified as ffjcelvablg thIn ono year are not amorUsed. Basic financi81 liabilities Basic financial Ilabllllle8, Includlng credllors and bank loans are initially recognised al Ir8nsacllon prlce unless the arrangement constitutes a financing transaction, %th8re the debt instrument is measuT8d al th6 present value of the future p8ymenls dlscounted al a market rat8 of internst. Financial liabilities classified as payable wlhin one year ar8 not amorti88d. Debt instruments ar8 subsequently carried al amortised cost, using the effective interest rate method. Trade credltors are obllgallons lo pay for good5 or Services that have been acquired in the ordlnary course of operatlons from suppliers. Amounts p8y8bl8 ar• classified as current liabllitl85 if payment is due wilhln one year or less. If not, they 8r8 presented as non curn1 liabili1188. Trade creditor5 are recognised initially at trans8cts.on price and subsequently m888ured al amortlsed cost using the effective inlerasl method. Derecognlllon of financial liabilitie8 Flnancial liabilitie8 are derecognlsed when the CharfV8 contractual obllg8tlon8 explre or are discharged or ¢anc8lled. n) Pensions Tha company operat88 8 definad contrlbution penslon schoma. Contributions aro charged in the statement of financial actlvitles as they become payable In accordanca with the rules of the scheme. ol Taxatlon Tha company is a r8918tar8d charlty and the ch8rltabl8 tax èxemption8 arè therefore being claimed to the extent that income andlor gains are applicabl8 and applied to charitable purpo805 only. The88 exempllons wlll remaln In plaGe as long as Income and expendllure15 applied to charitable purposes only. p) Critical accounting eslimales and judgements In the application of th8 Charitys accounting policies. the Trustees are requlr8d lo make judgements, estimate5 and a55UmPtions about the carrying amount of assets and liabilities that are not readlly apparent from olher sourc8s. Thg estimates and associated assumptions arg based on historical experience and other factors that ar8 considere¢J lo be relevant. Actual rgsulls may differ from th858 estimates. The estimates and underfying assumptions a vIeWed on an ongoing basi5. Revisions to accounting estimates are r8cogni8ed In the p8riod in which the e$limale is ViSed where the vision affec15 only that period, or in th8 period of the revision and future period8 ere the revlslon affects both curn1 and future periods. 20
Actlon on Sub8tance8 Through Community Educatlon and Related Tralnlng (ASCERT) Company Llmlted by Guarantea Notes to the Financial Statements for the period ended 31 March 2023 2 Incom• from Donatloni and L•gacl88 Total FundB Toial Funds 2023 2022 Unrestrlctèd R•strlGtsd Appaa18 and Oonalion$ 16.815 16,815 1e,815 18,815 4.103 4.103 Tho 2022 total of £4.103 w8$ all unr•strfctsd. 3 Income from Charltablo Acllvltl Total Funds 2023 Unmtrl¢t•d Restrl¢led BBC Chlldr8n In Need 8811asl Clty Coundl BHSCT Pdmary Care T8lklng Ther8ples Community Foundation for Nl (Monlal Health Fund) Dgpl of Ju¥téGe- Asset Rewvery Community Scheme EduGatlon Authodty- Roglonal Developm9nt Funding GEM Motoring ABS161 Road Safety Charity Lisbum & C8sUereagh City Councll PSCP Lisbum & CasUere8gh Clty Counc51 Mid & East Antrim Borough Councll PCSP NIACRO {Community Foundallon Nl and Depl of Justice) NIHE Homel888ne88 Prevenllon Funds Open College Neiwork Probation Board for Northern Ireland - Addlcllon Servlce¥ Probation Board for Northem Ireland- Addictlon Sgrvlces Asplre Publlc Health Aggncy Publlc Health Agency Clear Project Publlc Health Agency C061 of Living Scheme South Easlem Health & Soc581 Care Trust Communlty Grant 500 4,934 500 4,934 34,010 87,503 3,867 9.280 4,934 5,000 3,465 39,600 30,861 15,138 3,000 264,823 34,010 87,503 3,867 9.280 4.934 5.WO 3.465 39,600 30,861 15,138 3,000 264,823 75,240 75.240 1.452.617 4.625 4.245 1.452.617 4.625 4,245 27.263 27.263 553,417 2.070,905 1.517,488 Total Funds 2022 Unrostricted Rastricted Ard8 & North Down Borough Council PCSP Amold Clark Community Fund B8C Children In Need BHSCT Primary Care Talklng Theraples Community Foun¢Jallon for Nl (Mental Health Fund) Depl of Jusllce - Asset Recovery Community Scherne Education Authorfty- Regional Development Funding Llsbum and Ca50r9agh City Council PSCP Li5burn & Casllereagh City Councll Lisburn & Casuereagh City Councll- COVID Recovery Fund Mld & E881 Antrfm Borough Councll PCSP NIHE Homelessness Prevention Funds Probation Board for Northem Iland - Addidion Service5 Public Health Agency South Eastem Health & SoGial Care Trust Community Grant 4,000 1.000 49.190 4,000 1.000 49,190 37.557 77,780 4,500 60,664 5.000 4,455 4,500 36,000 23,103 374.395 1,519,667 37,557 77,780 4.500 60,664 5.000 4.455 4.500 36.000 23,103 374,395 1.519,667 26,232 26,232 670.819 2,228.043 1,557,224 21
Actlon on Substances Through Community Edu¢ation and Ralated Training (ASCERTI Company Limited by Guarantee Notes to the Flnanclal Statements for the period ended 31 March 2023 4 Inve•lmant Income Total Funds Total Funds 2023 2022 Unr••trl¢t•d R•8trictsd 88nk Interest Recelvable 25.251 25.251 2,138 25.251 25.251 2.136 The 2022 tot81 of £2,136 was all unr8slrfctéd. 5 Oth•r Incom• Unr••trl¢t•d R••trl¢t•d 2023 Unreslrlctsd 2022 Other Incorne Invoiced Servic08 2.500 55,711 2,500 55,711 2.383 64.048 2,383 64,048 58,211 The 2022 total of £66,431 was all unreslri¢led. 58,211 66.431 66,431 6 Exp•ndltur• offl Charltablo Actlvltlu by Fund Typ• Tot•1 Funds 2023 Unr••trlctod R••trlct•d Pr8v8nlion Services Intervention Service8 Support Costs 644.202 817,682 104,534 113.804 758.008 489,458 1,307.140 40,265 144.799 1,566,418 643,527 2,209,945 Total Funds 2022 Unre81ricted Restricted Prevents'on Services InleNenlion Servic88 Support Costs 546,376 731,581 90,543 122,152 868,528 468,425 1,200,006 38,735 129,278 1.368,500 629,312 1,997.812 7 Expendltur• on Charltablo A¢tlvltl•• by A¢Uvlty Typ• Actlvltlo4 undortaken Support dlrgctly Cost• Total funds Totsl Funds 2023 2022 Prevention S8rvic8s Intervention Seryices Govemance Costs 758,006 1,307,140 47,838 68.145 28,816 144,799 805,844 722.997 1.375,285 1.271.139 28.816 3,676 2,209.945 1.997.812 2.065,146 22
Action on Subslancos Through Communlty Educatlon and Rèlatèd Training (ASCERT) Company Limited by Guarantee Notes to the Flnanclal Statemants for th8 perlod ended 31 March 2023 8 Resuhs for the Year The results for the year has been arrived at after charging the foll¢)wing'. 2023 2022 Dopraclatton Audit and AcuntenCY 10,768 11,609 3,676 15.285 9 Analy81• of staff Costs: The total staff Costs and employee b8neflts for the pOrting period arè 8naly88d as follows: 2023 2022 Salarle8 and Wag88 Social Securlty Costs Olher Pension C0818 1,186,935 116,333 1,021,433 87,827 50,530 59,790 One employae8 had emoluments in exce88 of £60,000 (2022: none). Th8 key managemenl per80nnel of the charlty comprlse Ihe Trustees, the Chair, the Chlef Execullve Officer, the Director of Flnance and Corporate Service8 and the Director of Operallons. The total employa6 benefits of th8 key management p8r8onnel of the charlty were £185,009 {2022: £181,510). 10 Staff Number8 The average monthly number ol employee8 during th8 year wa8: 2023 Numbor 42 2022 Number 40 Number of Staff 11 Tru•lo08 R•munorallon and ExwnwJ Thé charity Trustees vRre not paid or recelved any other ben8fits from 8mployment with the charity In the year (2022= £nill and they were reirnbursed expenses totalling £nil during the year (2022- £nill. No charity TrustgP3 receivgd payment for professional or other $8rvices supplled to the charity12022.' £nil}. 23
Action on Substances Through Community Education and Related Tralnlng (ASCERT) Company Llmlted by Guarantoa Notes to the Financial Statements for the riod ended 31 March 2023 12 Related Party Tranucllons The charity was under the contrd of the board of trustees throughout the ygar. There are no related party transactions to disclosa und6r FRS 102. None of th8 Trustees recelve remuneralon or olhor benefit from their work with the charfty. Any connecllon betsveen a Trustee or senlor manager of thg charlty wlth organlsation8 the charlty works with must be dlsclosed to the full Board of Trustees In Ihe same way a8 any olher o)nlr8ctual relationship with a related paty- Durlng the porfod ASCERT did not enter Into any trans8cJons wSth related partlas. 13 Tanglblo Flxed A••ot• Plant & Machlngry Includlng motor Vohl¢l Flxtures. flttlng• & equlpm•nt Total Cost.. As al 1 April 2022 Additions Di8P)$818 A8 at 31 March 2023 132,772 2,289 7,440 140.212 2,289 135,061 142 501 Depreclatlon.. A8 al 1 Apnl 2022 Charge for th8 year D6preclalion on Dispos81 AS 8131 March 2023 110M60 10,786 117,900 10,766 Nel Book Value As at 31 March 2022 22,312 22,312 As at 31 MaKh 2023 13.835 14 D•btor• 2023 2022 Prepayments and Accrued Incomè Other Debtors 19,841 122,412 142,053 12,272 119,380 131,652 24
Action on Substances Through Communlty Educatlon and Related Tralnlng (ASCERT) Company Llmltsd by Guarantee Notes to the Financial Statements for the period 6nded 31 March 2023 15 Crnditors: Amounts Falling Due Within One Year 2023 2022 Trade Creditors Accrua15 and Deforr&d Incom8 Social Security and other Taxes 117.229 29,525 87,618 49,218 35.601 172,437 146.754 16 Anal13 of Movoments In Unr•8trlct•d Funds Openlng Balanc• A¥at31 expendlturé Tranifers March 2023 Incomé Unre¥trlct•d Funds General Funds Planned Service Delivery Business Development 1.018.976 1,520,eoT 280,897 43,171 22,008 53,987 11,379,718) 17,966) 1,149,899 {178,6651 (384) 145,019 {14,6261 61,369 Total 1,319,881 1,617,765 1.573,009 8,350 1,356,287 17 Analysls of Movoments In Restrlcted Fund8 Oponlng Balanco J131 Expondlturo Tran8f•rn March 2023 Incomo BBC Children in Need 8elfast City Council Communlly Foundation for Nl IM8ntal H881th Fund) Dept of Justlce - Asset Recovery Communlty Schem8 Education Authorlty- Reglonal Development Funding GEM Motoring Asslst Road Safety Charity Li8bum & Ca5tl8re8gh City Council Lisbum & Castlgreagh City Council PCSP Mid & East Anlrim Borough Council PCSP NIHE Homelessness Prevention Funds Probation Board for Northem Ireland - Addition Services Probatlon Board for Northgrn Ireland - Addition Servicgs- ASPIRE Open College N8twork Public Health Agen¢y- Clear Project Public Health Agency- Cost of Living Scheme SEHSCT Alcohol Intervention Drop in SeNice SEHSCT Community Grant 49,550 500 4,934 133,9781 {4,9341 16,074 66,112 87,503 (124,4231 (22) 29,170 26 3,867 (3,8931 121 9,280 4,934 3,465 5.000 39,600 15,138 (16,4851 14.9341 13,669) 15.000) 142,473) 115.055) 9,084 57 3,001 97 128 180 13.480) 284,823 (261,8691 ( $37) 6,686 75,240 3.000 4,625 4,245 {82,3611 {3,0001 {4,6251 {3,2791 (4,5271 (27,0241 (701) 1435) 4,527 2,328 27,263 1.866 Total 129,229 553,417 643,527 8,350 47,469 25
Actlon on Substancos Through Community Educatlon and Related Tralnlng (ASCERT) Company Llmlted by Guarantoa Notos to the Flnancial Statements for the period ended 31 March 2023 18 AnatyAla (rf Net A••ots b•tw••n Fund• Tanglbl• Flxod A•ts N•t Currènt A•sots Total Unroslrlct•d Income fund•'. Ganeral Funds Designated Funds Total Unr••trl¢t•d funds 13,835 1,136,064 206.388 1,342,452 1,149,899 206.388 1.356,287 13.835 R••trl¢t•d Income funds BBC Children in Neod Community Foundallon for Nl (Mental Health Fund) Li$bum & CasUer8agh City Council Mld & Ea8t Anlrlm Borough Council PCSP NIHE Homelessness Prevenllon Funds Probation Board lor Northem Ireland- Addiction Service8 Probation Board for Northern Ir8land- Addiction SeThlce8 - ASPIRE Publlc Health Agency- Cost ol Living Scherne SEHSCT Comrnunlty Grant 16,074 29.170 57 128 180 (537) 16,074 29,170 57 128 15371 (435) 14351 966 1,866 47,469 47,469 Total 13,835 1,389,921 1,403,756 19 Raconclllatlon of Net Cuh M¢Jv•m•nt In Fund• to N•t Cash Flow from Operatlng Actlvltl 2023 2022 Net Movement in Funds Depreciation Charge Decrease (Increase) In Debtors Increase {De¢rea88) In Credllor8 (45,3541 10,766 (10.4011 302,9)1 11,609 (79.406) Net Cash (Used) Recelved In Operatlng Acllvltles 282 307