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•ol*t•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 Cha￿tieS.. 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 aUt1K￿lty 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 I￿1h 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', ￿duC￿ng 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 ShO￿d 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
CHAR￿ABLE ACTIVITIES ctd...
The development of people working or volunleerlng In the $18lulory or voluntarylcommunity sectors through
the dellvery of trainlng programmes In relation lo substance use, suiclde preventionllnten4enlion, mentsl
health, Irauma and other related18SUgS.
The development of practlcal resources for practitioners to Use in their practice to support the people they
work I￿1h, whlch Induded a Trauma Infomied Pra￿1¢9 Toolklt for the MACES project, Drug and Alcohol
Currlculum Rosources for the Educatlon Authority and development of drug and alcohol resources for the
Leamlng Dlsablllty sector.
The abov8 activit188 have been dellvered through employees, se11￿mployed worker5 8nd volunteers. The charfly
values and promotes the Involvement of volunteer8 in relevant areas of the organlsatlons work.
The charity's work lo further the achievements of Its aims and oblectivas Is guided by a strateglc plan, developed
8nd managed by the Board of Director8. In 2022-23, the ¢harity is guided by its 8lralegic plan for the pedod
2018-23. Thls ha$ 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 tC￿k 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 st￿n
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*ve8r￿OId8 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- Ho￿ver 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.,
p￿pare 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 con￿rn
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 app8￿nI 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 reqU4￿ments.
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 eXplana￿on8 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 (EX￿ndItUre) 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
R￿trIcted 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 tranSfe￿ed back lo general funds once the criterfa for th8 designatlon
have been mel or are no longer appIl￿ble.
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
cha￿table 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 s0￿ement 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 cur￿n1 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 cur￿n1 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 Ca5￿0r9agh 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 I￿land - 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 Ac￿untenCY
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 Anal￿13 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