Charlty reglstratlon number NIC101239 Company raglstratlon number N1058832 (Northern lrnland ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) LEGALAND ADMINISTRATIVE INFORMATION Trustses Jlllian Palchett Dr Androw Percy Clare Flynn DrAnne Campbell Angela Boyle Marian Cr88 Paul Curran Bill Atkinson {Chairperson) {Vice Chairperson) (Treasurer) (Appointed 27th June 2023) Secretary Gary Mcmichael Key Management Por8onnel Gary Mcmichael John Hunsdale Siobhan Wolfe (Chief Executive) (Director of Operations) (Director of Finan¢8 and Corporate Servlcesl Charfty numbar NIC101239 Rogl•terod offlce 23 Brldge Str88t Llsburn BT28 1XZ Audltor Harbinson Mulholland Centrepoint 24 Ormeau Avenue B8lfa81 BT2 8HS Co. Antrim Northem Ireland BT2 8HS Bankors Nationwide Buildlng Society Netiorwide House Pipers Way Swindon SN38 1NW Aldermora Bank PLC 1st Floor W8Stern Hou88 Lynch Wood Peterborough PE2 6FZ Santander Business 4 St Paul's Square Liverpool L3 9SJ Sollcllors Arthur Cox Victoria House Gloucestar Street Belfast BT14LS
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) CONTENTS Page Trustoss, report Independent auditoVB report 10-13 Statement of financlal aclSvltl88 14 Statement of flnanclal po8lllon 15 Statement of cash flows 16 Notes to th8 flnanGlal statements 17-28
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) TRUSTESS. REPORT FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their annual report and financial statements for the year ended 31 March 2024. The financial statements have been prepared in accordance with the accounting policies 591 out in notè 1 to the financial statements and comply with the Companies Act 2006 and "Accounting and Reporting by Charities= Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 las amended for accounting P8riods comrnencing from 1 January 2016) ObJg¢tive8 and aetivltle8 Ml88lon Statem•nt and Valu01 'ASCERf addresses 81oohol and drug related issues,. reducing ham? and supporting positlve chang8." Our values are the core beliofs of ASCERT that should be reflected in all Its activity and are experienced by everyone that encounters the oryanisation. Integrlty ASCERT will demonstral8 integrlty in everything we do, acting honestly and reflecting moral and ethical principles. Accountability ASCERT will be opèn 8nd transpsrent in its conduct and be answerable to its members and stakeholders. Hopo ASCERT believes there is hop8 in every Situation, and with th8 righl help at the right lime, 8V8ry person can achieve change for th8 better. Progr8881ve ASCERT will be sensitive lo changlng needs, consider opportunities to innovate and adapt in order to be effective in the delivery of outcomes for our service users. Organlsatlon Purpose• ASCERT Is a charity that was establlshed with the purpose of reduclng the impact of alcohol or drug use In Northern Ireland. The organisations acllvities are related to drug and alcohol misuse or contributlng Issues, The Charlty's objects are.. (a) The advanc8m8nt of health and the reductlon of hami of those persons affected by, or are 81 risk of being affected by. the misuse of or addiction to drugs, alcohol and other similar Substances and to help Ihe families and dependents of 5uGh person5 Ihereafler the 'Beneficiaries'} Ihrough varlou5 activities. prograrnmes and 5UPPOrt services that address the risk, lrnpaGt and health and social factors of alcohol and substance misuse and other related issues. (b) The advancement of 8ducation to the b8neficiaries, communities and professionals regarding alcohol and substance misuse and other related issues through Ihe provision of information and a5sislanc8 by various means such 85 providing information. advice and training and by any other charitable means as the truste8s see fit. The public benefits that flow from purpose (a} includ8 improved knowledge of the rlsks from substance misuse and r8duced levels substance misuse. These b8nefits will be demonstrated through feedback from beneficiariés and service evaluation. This purpose does not lead to harm. The beneficiaries of this purpose ar8 the general public. They are also young people. adults and families in Northern Ireland who are at risk of substance mlsuse.
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) TRUSTESS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The public benefits that flow from purpose {b) include improved health outcomes and reduced levels ol substance misuse and reduced harmful effects related lo substance misuse. These benefits will be demonstrated through feedback from beneficiaries and assessments carried out during and after beneficiaries engage with our services. This purpose do88 not lead to ham. The beneficiaries of this purpos8 are young people and adults in Northern Ireland that use alcohol or drugs and their family members. It also indudes workers in organisalions that receive advice or training from ASCERT. Compllancè wlth publlc beneflt8 raqulremonts The Charlty Trustees have complied with their duty to have due regard to thè Charity Commission for Northern Ireland public benèfit guidance when exèrcising any powers or duties to which the guidancè is relevant. The seNicès provided by ASCERT are free at the point of delivery and we make every effort to ensure that they are accessible to the target beneficiaries, through promotion of the service. use of accessible facilities and outreach approaches to clienl seNic8s so that 88piices are dellver8d in lo¢alltles. No harm flows from our purposes and the charity have robust governance arrangements to mitigate risk, includSng robust policies and procedures, an organisational risk register and staft $upervi8ion, trainlng and development. Benoflclarfos The beneficlarles of the charlty In this perlod have included. Members of the publlc that have acces88d Information or 8dvice Young people that have taken part in prevention programmes or accessed direct supports for subst8nca use or mental health Adults that have accèssed dlrect support8 for substance use or mental health Family members that have accessed direct supports because of the impact of another person's substance usè Young people affected by a parent or carers substance use or mental h88llh Parents Ih8t have taken part in prèvention programmes or a¢¢essed direct supports Organlsations that have accessed infom)ation or advlce, tr8ining or direct support Professionals that have accessed informallon, advice, training or have acce&8ed direct supports for their clienls
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) TRUSTESS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Charltable actlvltles The direct activities undertaken by ASCERT to advanc8 its objectives in this period hav8 included. The provision of infomiation and advice services in rélation to subs18nc8 use and other related issues through the production of literature and webaSed infomiation; social media. presentations to groups and events., telephone and face lo fa contacts. Providing support lo the publlc, communities and organisalions supporting publlc campaigns. the promollon of support services, provlsion of advice and practical supports to communities to respond lo local needs through the Connections Setvlce and the Mid East Antrim support project. Delivery of prev8nllon and harm reduction progfammes to young people and families that experience risks or are directly affected by 8ubslance use and relat8d issues through ASCERT'S Targeted Lif8skills Servicg and the Should l Driva, drink and drug drlvlng prevenllon project. Delivery of Indlvidual and family Inlerventions lo young peopl6 and famlly members that are experiencing substance use Issues, mental heallh issues and related social rlsks in Order to reducè risk and harm through the Drug and Alcohol Intervention SeNi¢e for Youth (DAISY), Young Peoples Mental Health SeNice and the Engage Family Therapy Service. Provislon of individual support to young people and famlly membérs impacted by parenlal alcohol drugs or mental health problems, online supports and awareness raising in the community through the Steps Cope Service. Delivery of early Interventions and brief treatsmenl to adults affectsd by subst8nc8 use or mental health issues and lo family members 8ffecled by another person's use, through the Steps lo Change Service, PBNI Regional Rapid Addi¢lion Response SeNice, Aspire Addiction and Mental Health Service, th8 Belfast Primary Care Talking Therapies Service and a counselling service provided to the NIACRO charity. The development of people working or volunteering in the statutory or voluntarylcommunity sectors through the delivery of training programmes In relation lo substance use, sui¢ide pVentIOn11nterVenlIOn, mentsl health, trauma and other related issues. The development of practical SOUrCeS for practitloners to use in thelr practice to Support the people they work with. Thè above 8Ctivilies have been delivered through employees, self-employed workers and volunteers. The charity values and promotes the involvement of volunteers in relevant areas of the organisalions work. The charity's work lo further the achievamenls of its aims and objectives is guided by a strategic plan for the period 2018-23 developed and managed by the Board of Directors. This has 5 key strategic outcomes,. Inffluence policy, practice and the public 2. Build capacity and skills to add$S alcohol, drugs and other related issues 3. Reduce the harm from alcohol or drug use through prevention, early intervention and treatment 4. Help people sustain ¢hange and support their recovery 5. Optimise available resources to deliver high quality and effective seryices The delivery of the strategic plan is operalionalised through an annual corporate business plan which is monitored by the board throughout the year. Achievements and success are measured Ihr¢)ugh monitoring of agreed performance indicators against specific areas of the charity's activities, reported through the management stru¢lure and lo the Board of Directors. In this period the Trustees can report that ASCERT provided its servlces to 16,777 individua15 and families across Northem Ireland. The table below shows the reach and outcomes of our services.
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) TRUSTESS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Achlov•m•nts and performance Stralo Ic OutCOrnaB Influonca pollcy, practice and the ubli utcome Measurements 17,787 users visited ASCERT website 01.172 views ofASCERT social medla 12,523 views of resourcés on YouTube 6 regional and local partnership groups where given support 1,900 indivlduals have been supported withln community groups IOOil/• of individuals feport increased levels of support in addressing and alcohol use and 880/4 re ort increased knowled 6,394 individuals look part in training programm&s 8nd webinors 80/0 of people report increased skills 94°h of people have used skills in practice 8°h of people r6POrt an Increase of knowledgo 5010 of people report an increase in competence 6tr/o of people report a change in risk taking attitude towards alcohol &dru 13,928 people In lolal were supported by pr8vention servlce {Communily services, Education and Lifeskills programmes and raining) 2327 indlviduals and 522 f8mily rnembers were supported b inteNenlion services 27,585 sessions of treatment were provided 3Q/o of people indicate increased positive choice In their decision makin 16,777 Indlviduals and farnllies In lolal look part In services 80•10 of people reported Improvemenl or mainlalned positiv utcomes in their drug use 570A of people reported improved mental health 859/0 of familles re ort Increased stren Ihs and co SCERT hold Gold award In Investor in People SCERT aGhioved Cyber EssentialB Plus accredltatlon 19 services provide prevention. inlervenllon and training for th community 8 staff and 71 sell-employed staff provided services throughou Northern Ireland ,216,536 bud et has been used this Build capaclty and skills to address alcohol, drugs and other rolated issues Reduce the herm from alcohol o drug u8e through preventlon, earl Int•rvontlon and traatmant 4. Help peoplo sustaln change and •upport tholr recovery in skills 5. Optlmlse avallable resource8 to dellver hlgh quallty and effectlve 80rvl¢es ear within servlces In the 2023-24 perlod ASCERT completed ils transition back from the COVID-19 pand8mi¢ within ils recovery plan, with offices re-open8d and services returning to 8 hybrid model of in person and remote delivery. The Charity piloted a hybrid working model for staff and as a rèsult introduced a hybrid working policy. The board VIeWed its corporate strategy, producing a new strategic plan for 2024-29, engaging stakeholders in that process to ensure the charity has a clear plan for the future to deliver its purpose and meet its stakeholders needs. ASCERT has play8d an active role in HSC planning structured to support the d8V8lopm8nt of a strategic plan for substance use lo support irnplem8ntation of Ihe regional substance use strategy. We have also contlnued to develop our services over this period. These hav8 Included.. Continued development of a Rethink Your Drink alcohol hami reduction campaign to raise awargngss of alcohol related harm and promote posltlve bahaviour change. Continued development of the Should l Drive project for 124-Year-oldS to reduce drink and drug driving. Implem8ntalion of a regional Steps to Cope hidden hami service for young people living with parenlal alcohol or substance use or parental mental health issues.
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) TRUSTESS. REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Continued support to the Mid East Antrim PCSP to develop and deliver a drug and alcohol support plan to th8 community., Provision of psychological therapies to the Belfast HSCT Primary Cafe Talking Therapies Hub., Delivery of a counselling service for clients of the NIACRO charity,. 08v8lopment of 8 SMART recovery group for people with lived axp8rien¢e of substance use or mental health issues., A pilot project of alternative therapies for family members of young people with substance use issues. ASCERT has continued to strive to Onsure quality and continuous Improvement in the charity and its seNices. We have worked with people with lived experience of substanc8 and mental health issues to co-develop 8 charter for ASCERT service users. The charity has introduced training and initiatives to support the development of the digital ski118 of the staff team and has Supported ongoing workforce development opportunities and staff w8llbeSng supports. ASCERT has faced resource challenges in this perlod with reduction in funding leading lo reduced service lev818 and Interruption to services to the PBNI. Uncertainty around the funding landscape and the need for Stronger organisational resilience has been addressed by the charity developing a five-year flnancial suslainablllty strategy for 2023-28. Future Plans In 2023 the board will begin implementation of a new corporate strategy for 2024-29, engaging stakeholders in that process to ensure the charity has a clear plan for the future to deliver its purpose and meet ils stakeholders needs. The corporate strategy has four strategic prlorities= 1. Effective Support 6. Influence and Reach 7. Sustainable Growth 8. Demonstratè Quality In 2024 we will undergo organisational restructuring wSth 8 new directorate to support strategic business development and the implementation ofASCERT's sustainability strategy. ASCERT plans to further develop it8 servic8s, building on its core $ub8tsnce use services and 8xpandlng servlces In the 8rea of mental health, wellbeing and rècovery. Financlal rovlow ASCERT psentS a negatlve net movement in funds durlng th8 year of £154,136). However, Ihls Is due lo planned designated funds and restriclod funds spend. ASCERT have seon another excellent year with an increaso in general reserves of £6,764, ASCERT hold £7,614 restricted funds al 31•1 March 2024. ASCERT continued this year to build on funding success by sgcuring additional funding for a new contract to support the Mid and East Antrim Borough Council PCSP steering group implementation plan, funding from the Assets Recovery Scheme for ASCERTS Should l Drive drink driving awareness project and funding for several small projects through the PHA CLEAR programme to address themes of Mental Health and Emotional Well-being. The Public H881th Agency continues to b8 the largest source of funding forASCERT.
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) TRUSTESS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Resen/es pollcy ASCERT unrestricted funds at 31 sl March 2024 total £1,342,006 including fixed assots of £7,970. ASCERT have designated £141,120 for planned future service delivery relating to planned activity across April 2024 to March 2025. This includgs the designation of funding to support ASCERTS Steps to Cope young peoples, project whilst new funding is being sought and funding lowards ASCERTS Rethink Your Drink servic8, a Service need identified emerglng frorn the Pandemic period. This service uses a stepped care approach to support members of the general public who have developed probl8malic alcohol use. ASCERT have also designated funds towards the outcome of an organisational pay review completed in the yèar. ASCERT have also dasignated £44,223 towards organisational davelopment aclivities such as marketing development, investment in staff development and development of its IT infrastructure along with some seNice user involvement inilialives. These designated resources wlll be utilised by 31 st March 2026. Ana819 of Unregtrlded Funds Openlng Balance 01104r2023 1,149.899 Closlng Balance 3110312024 1,156,663 Movement of Funds during 2023-2024 6,764 General Reserve Fund5 Degnated Funds- Planned Sel¢e Delfve Designated funds- Buslness Develo 145.019 141,120 -3.899 ent 61,369 44,223 -17,146 Total 1,356.287 1.342.006 -14,281 ASCERT have made a gain to general reserves in the year of £6,764. Aftèr deducting fixed assets, ASCERT8 general reserves total £1,148.694. Unrestricted reserye funds are considered to be essential lo any charity. The objéctives of ASCERT'S reserv8 policy include.. To enable the organisalion to sustain operations through delays in payments of committed funding and lo a¢cept reimbursable contracts and grants without jeopardlsing on-going operations. To promote public and funder confldence in the long-term sustainability of the organisalion by preventing cash flow crises thal can diminish its reputation and force the organisalions leadership to make expensive short-temi. CriSiS-based decisions. To create an internal line of credit to manage cash flow and maintain financial fflexibility. To help support the long- term financial stability of the organisation and position it to respond lo varying economic condilions and Changes affecting the organisalion's financial position and the ability of the organisalion to continuously carry out its mission. The aim of ASCERTS policy is to hold free reserves of between 3 and 6 months of total expenditur8. Based on total expenditure in April 23- March 24 of £2,277,053 ASCERT have achieved its reserves policy target at 31st March 24, however this remains short of ils targ8t wh8n based on projected resource needs for th8 incoming financial year. ASCERTS resource need in 2024-2025 is expected to increase in line with its sustainability strategy and following an internal pay review. ASCERT have designated additional reserves at March 24 to support the self funding of several servic85 in the period 2024-2025 including ASCERT'S Steps to Cope and Rethink your Drink services. Resource needs in 2024-2025 are projected to be £3.2 million, hence its reserves position at 31st March 24 represents 72Vo of its reserve's policy target for 2024 onwards. ASCERT board plan lo develop a new reserves policy byApril 25.
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) TRUSTESS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 structur•. governance and management The ASCERT charity operales within th8 s¢ope of its govemlng document, Ihe memorandum and artides of association. The charity is governed by a voluntary Board of Directors that includes offices of Chair, Vice-chair, and Treasurer. The Board delegates limitgd responsibility for assurance of govemance arrangern8nts to an Audit Risk and Quality Sub-committee. The role of the Board of Directors Is lo advise, govem, oversee policy and direction, and provide strategic leadership to advance the organisation's mission, alms and charitable objecliv&s. The rnain functions of the Board of Directors are: Organisational leadershlp and advisement Fom)ulating strategic direction of the organisation Formulation and overslght of policies and procedures Ensur818gal, ethical and financial integrity and maintaln accountability Financial management, including adoption and oversight of the annual budget Ovérsight of program planning and evaluation Personnel evalLJation and Staff development Review of organisational and programmatic reports Promotion of the organls8tlon Board vacancies are filled through 8n open recruitment process, advertl8ed through m8dia accessible to all p8ople in Northem Ireland. Selection is based on a ro18 speclfication, an application and intèrview process, and appointment is subject to approval of the Board. New board membèrs have an induction th81 Includes responslbilities of board and m8mb8rs, strategy and busines8 issues and key policies and processes prior to laking up their positions. The board dolegales authority for the day-tTrd8y management of the charlly to ASCERT Chief Executive, who al80 acts as Company Secretary. The business of the organisalion is m8n8ged by the ASCERT Chief Executlve and the Senior Management T8am', Gary Mcmichael Chief Executive John Hunsdale Director of Op6r8tlon8 Siobhan Wolfo Director of Finance and Corporate Seryices Pay for all Senlor management staff Is detemined by Natlonal Joint Council for Local Government INJC) pay scales and benchmarked against posltlons with similar job roles and levels of responsibility for each senior management P05t. We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when r8viewing our aims and objeiveS and in planning our future activities.
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) TRUSTESS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The Trustees of the Charity are also Company Directors. The Trustees for the period 1AI April 2023 to 3111 March 2024 and the approval date of this report were.. rustees in rè orting period Jlllian Patchell Chair Dr Andrew Perc Vice Chair Clare Fl nn Treasurer DrAnne Cam n elaBo le Paul Curran Marian Cree Blll Atkinson rustees at the a proval date illian Palchett Chair r Andrew Perc Vice Chalr Clare Fl nn Treasurer Dr Anne Cam bell ela Bo le Paul Curran Marian Cree Bill Atkinson oined 27th June 2023 Rlsk Management The Charity manages risk through a robust risk management policy whlch the board reviews throughout the year and is monitored by th8 Audit Risk and Quality sUcOMmittee. The responsibility for managing th8 risk policy on day-lo-day basis is delegated to the Chief Executive. ASCERf8 risk management policy identifies seven key risk areas. K• Risk Strale ic misali Staff ca acil Demonslralin outcomes Financial suslainablli Safe uardin servlce users C ber-securi Information mana etile Cautious Cautious autious verse nment verse verse ement verse
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) TRUSTESS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Statern8nt of tru5tess' responslbllltles The trustees are respon5ib19 for preparing the Trustess. Report and the financial statements in accordance with applicable law and regulation. Company law requires the trustees to prepare financial statements for each financial yaar. Under that law Ihe Iruslees have Ppared the financial stalemenls in accordance with United Kingdom Accounllng Standards, comprising FRS 102 "The Financial Reporting Standard 8pplicable in the UK and Republic of Ireland", and applicable law (United Kingdom Generally Accepted Accounting Practice). Under company law th8 trustees mu51 not approve the financial statements unless they are salisfied that they give a true and fair view of the slate of the affairs of the and of the incoming rasources and application of résources, including the incomè and expenditure. of the for that period. In preparing these financial statements, the trustees are réquired lo: select suitable accounling policies and then apply them consistently., ob8erv8 th8 methods and principles in the Statement of Recommended Practice.. Accountlng and Reporting by Charlties {20151', mak8 judgments and estimates that are reasonable and prudent., and prepare thg financial statements on the going concern basis unles8 It18 inappropriate to presume that the will continue In busine$8. The trustees are responslble for keeping adequate accountlng records that are sufflclent lo show and explain the company's tran58Ctions and disclos6 with reasonable accuracy at any time the financial posltion of the company and enable them to ènsure that the company comply with the Companies Act 2006. They are also responslble for safeguarding the assets of the ccmpany and hence for taking reasonable steps for the prevention and detection of fraud and other Irregularities. In certain circumstances clients may choose to include an additional statemenl here whlch is required to be made wilhin the directors, report as a result of Section 418 of the Companies Act 2006. In accordance with Section 418, diractors, reports shall Indude a 8talement, In the case of each diredor in offlce at the date the directors, report Is approved, that: (a) so far as the trust88 18 aware, there is no relevant audlt information of whlch the company's auditors are unaware,. and (b) they have taken all thg Steps that they ought to havg taken as a trustee in order to make themselves aware of any relevant audit informatlon and to establish that the company's auditor5 are aware of that information. The Ir stes8' report was proved by the Board of Truste8S. Jillian Patchett Tru8te0 31 l.Q.....Z4
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) Opinlon W8 have audited the financial statements of Action on Substances Through Community Education and Re181ed Training (ASCERTI (the 'charity') for th8 y8ar ended 31 March 2024 which comprise the stalernent of financial activities, the slatern8nt of financial position. the statement of cash ftDWS and noles to th8 financial slalements. Including signific8nt accounting policiès. The financial reporting framèwork that has been applied in their preparation is applicable law and Unitad Kingdom Accounting Standards, induding Financial Reporting Standard 102 Th8 Financial Reporting Stand8rd appliGable in tho UK and RepubliG of Ireland (United Kingdom Generally Accepted Accounting PraGtl¢el, In our oplnlon, the financial statements.. give a true and fair view of the state of the charity's affairs a8 at 31 March 2024 and of its incomlng r8sour¢es and application of resources, for the year then ended., have been property prepared In accordance wlth United Klngdom Generally Accepted AccountSng Practice., and have been pr&pared in accordanc8 Wlth the requirements of the Charltl88 Act (Nl) 2008. Basls for oplnlon We conducted our audit in accordance with Int8matlon81 Standards on Audlllng (UK) IISAS {UKII and applicable law. Our responsibilities under those standards are further described in the Auditors responsibilities for the audlt ol Ihe financi81 stat8mgnt8 sectlon of our report. We are Independent of the charity in accordance with the ethical requirements that are levant lo our audit of the financial ststements in the UK, including the FRC'S Ethical standard, and we have fulfilled our other 8thical responsibilities in accordance with these requirements. We believe that the audit evidence w8 have obtained is sufficiènt and appropriate lo provida a basis for our opinion. Conclusions relating to golng concèrn In auditing the flnancial statements. we have concluded that the trusles8' Use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we havé performed, we have not idènlified any material uncertalnlies relaling to events or conditions that. individually or collectively, may cast significant doubt on the charity's ability lo contlnue as a going concern for a period of al least twelv8 months from when the financlal statements are authorised for issu8. Our responsibilities and the re$pon5ibilities of the trustees wllh respect to going conc8rn are described in the relevant S8Ctlons of this report. Olher Infomiatlon Th8 Other information comprises the informalion included in the annual report other than the financial statements and our audilor's report thereon. The trustee5 are responsible for Ihe other information contained within the annu81 report. Our opinion on the financial statements doe5 not cover the other information and we do not express any form of assurance conclusion th8r80n. In connection wfjth our audit of the financial statements. our responsibility is to r8ad the other information and. In doing so. consider wh8th8r the other information is materially inconsistent with lh8 financial statements or our knowledge obtained in the cours8 of the audit, or otherwise appears to be materially misstated. If we identify such material inconsislencies or apparenl material misstatements. we are requirèd to determine whether this gives rise to material misstatement in the financial statements themselves. If. based on the work we havg performed, we conclud8 that there is a material misstatèment of this other infomiation, we are required to report Ihat fact. We hav8 nothing to report in this règard. 10-
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) Oplnlons on othèr matters prescrlbed by the Companles Act 2006 In our opinion, bas8d on th8 work undertaken in the course of our audit.. the infofmation given in the trustess. report for the financial year for which the financial slalements are preparad. which includes the directors, report prepared for the purpos88 of company law, is ¢onsi8tent with the financial statements., and the directors, r8POrt included within the trusless, report has been prepared in accordance with applicable legal r8quirem8nt8. Mattorn on whlch we are roqulred to roport by •x¢•ptlon We have nothing to report in respect of th8 following matters In r8latlon lo which the Chariti88 (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion,, the information given in tho financial staternenls 15 Inconsistent in any material respecl with the trustess, report., or sufficient accounting records have not been kept; or the financial statements 8re not in agrgemenl with the accounting records,. or we have not received all the information and explanations we require for our audit. R••pon8lbllltlo• of tru8te•s As explained rnore fully in the stslement of trustass. responsibilities, the trustees are responsible for the preparation of the financial slatem8nls and for being satisfied that they give a true and fair view, and for such internal control as the trustees delermine is necessary to 8nab18 the preparation of financial slalements that are free from material misstatem8nl, wheth8r dua to fraud or error. In preparing the flnancial statements, the tru8te88 are responsible for as8e88ing the charity's abilily to continug as a going concem, disclosing, as appllcable, matters related to going concern and using th8 going concèm basis of accounting unless Ihe trustees 8ith8r intand to cèase operations, or have no realisllc alternative but to do so. Audltovs respon8lbllltl88 for tho audlt of tho flnanclal Statements Our objéctives are lo obtain reasonable assurance about whether the financial statements a5 a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report th81 includ6s our opinion. Reasonable assurance Is a high levèl of assurance but is not a guarantee that an audll conducted in accordance wlth ISAS (UK) will always detect a material misstatomenl when it exists. Misslatemenls can arise from fraud or error and are considered material if, indivldually or in tho aggregato. they could roasonably be expected lo influence the economic declslons of users taken on Ihe basis of these financial statements. Irregularftles, including fraud, are instances of non-compllance with laws and regulatlons. We design procedures in line with our responsibilities, oullined above, to detect material misstatem&nts in respect of irregularities, including fraud. The extent to which our prorgdures are capable of detecting irregularities. including fraud. is detailed below. A further description of our responsibililies is available on the Financial Reporting Council's website at= https:11 www.frc.org.uklauditorsresponsibilities. This description form5 part of our auditor's report. 11
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) Our approach to identifying and assessing the risks of material misstatement in respect of irregularities. induding fraud and non-compliance with laws and regulations, was as follows.. the engagement partner en8ured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations- we identifl8d the laws and r8gulations applicablè to th8 company through dlscussSons with directors andlor senior management, and from our commercial knowledge and experience of the sector; We focused on specific laws and regulations which we considered may have a direct material effect on the financial stslements or the operations of the company, including Ch8rities Act {NII 2008, taxation legislation, data protection, anti-bribery, employment, environmental and health and safety legislation We assessed the extent of Complian with the laws and regulations identified above through making enquiries of management and Inspecting legal correspondenc8', and identified laws and regulations were communicated withln the audlt tearn regularly and the team remained 81ert to Inslan¢es of non-compliance throughoul tha audit. We assessed the 5usceptibilily cf the company's financial statements to material misstalemenl. includlng oblalnlng an understanding of how fraud might occur, by- making enquirles of management as to where they considered there was susceptibility to fraud, thelr knowlèdga of actual, suspected and alleged fraud- and considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations., To address the risk of fraud thmugh management bias and override of controls, we: performed analytical procedures to identify 8ny unusual or unexpected relatlonsttlps; tested journal entries to identify unusual transactions., assessed whether judgements and assumptions made in determining the accounting &slimates set out In Note 2 wore Indicallve of potenllal blas,. and investigated the rationale behind significant or unusual transacts'ons., In response to the rlsk of Irregularllles and non<ompllance with laws and regulations, we designed procedures which included, bul were not limited to.. agreeing financial statement disclosures to underlying supporting documentation,, reading the minutes of m8etlngs of those charged with govemanc&', enquiring of management as lo actual and potential liligalion and claims; and reviewing correspondence with HMRC and the company's legal advisors., There are inherent limitations in our audit procedures described atK)ve. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures requirèd to identify non-compliance with laws and regulations to enquiry ofthe directors and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to déléct than ihose that arise from error as they may involve deliberate concealment or collusion. 12-
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Ad 2006. Our audit work has been undertaken so thal we might state to the pant charitable company's members those matters we are required to stale to them in an audito¢s report and for no other purpose. To the fullest extent permitted by law. we do not accept 01 assume responsibility to anyone other than the company and the charitable company's members as a body, for our audit work. for this report. or for the opinions we have formed. Angela algan (Senlor Statuto Audltor) for and on behalf of Harbinson Mulholland Chartered Accountant• Statutory Audltor Centrepolnt 24 Ormeau Avenue Belfast Co. Anlrim Northern Ireland BT2 8HS Harbinson Mulholland is eligible for appointment as auditor of the charily by virtue of its eligibility for appointment a8 auditor of a company under section 1212 of the Companies Act 2006. 13-
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestrlcted Restricted lunds funds 2024 2024 Total Unrastrlctod Rastrlcted funds funds 2023 2023 Total 2024 2023 Not•• Income and endowmont8 from: Donations and legacies Charitable activities Investments Other Incom8 13,141 1,668,335 58,889 52,977 13.141 429,575 2,097,910 58,889 52,977 16.815 1,517,488 25,251 58,211 18,815 553,417 2,070,905 25.251 58,211 Total Income 1,793,342 429,575 2,222,917 1,617.765 553.417 2,171,182 Expendlture on: Raising funds Charitable actlvitie5 4.290 1,807,291 4.290 465,472 2,272,763 6,591 1,566,418 6,591 643,527 2,209,945 Total expendltur• 1,811,581 465.472 2.277,053 1,573,009 643,527 2,216.536 Not oxpendituro (18.239) (35,897) 154,136) 44,756 (90,110) (45,354> Transfers behvaen funds 3,958 (3,958) {8,3501 8.350 Not mov•m0nt In fund* 10 (14.281) (39,855) 154,136) 36,406 (81,780) (45,354) Reconclllatlon of funds: Fund balances at 1 April 2023 1,356,287 47,469 1,403,756 1,319,881 129,229 1,449,110 Fund balances at 31 March 2024 1,342,006 7.614 1,349,620 1,356,287 47,469 1,403,756 Th8 Statement of financlal activitiey includes all galns and10$8es recognised in the year, Atl income and expenditure derive from continulng activities. 14-
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) STATEMENT OF FINANCIAL POSITION ASAT31 MARCH 2024 2024 2023 Notes Fixed a880ts Tangible assets 14 7,969 13,835 Current assets Debtors Cash at bank and in hand 15 163,803 1,318,954 142,053 1,394,622 1,480,757 1,536,675 Credltors: amounts falling due within one year 16 (139,1061 1146,754) Not curront assets 1,341,651 1,389,921 Total a•$•ts l•$• ¢urront Ilabllltl•8 1,349,620 1,403,756 Th• lunds of th• charlty Re8trlcted Incoma funds Unrestrlcted funds 17 18 7,614 1,342,006 47,469 1,358,287 1.349,620 1,403,756 The inanclal 8tatements were 8pproved by the trustees on . lJkn JJJAr J.t...tO :.7.4 Jillian Patchett Trustee Company Roglsatlon Number: N1058832 15-
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notes Cash flows from operatlng actlvlllos Cash absorbgd by operations 21 (133.130) (95,923) Invostlng actitIo8 Purcha88 of tangible fixed assets Investment income receiv8d (3,427) 58.889 (2,289} 25,251 Not cash goneratod from Investlng actlvltlos 55.462 22.962 Not cash u8ed In flnanclng actlvlti08 Net decrease In ¢a8h and ¢•sh oqulvalants (77.6681 (72,9611 Cash and cash equivalent8 at beginnlng of year 1,394,622 1,467,583 Cash and cash equlvalents at end of year 1,316,954 1,394,622 16-
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accountlng policla8 Charlty infomiatlon Action on Substances through Community Education and Related Trainlng {ASCERTI is a private company Ilmited by guarantee incorporated in Northem Ireland. Tho registared offic8 is 23 Bridge Street, Lisbum, 8T28 1XZ. 1.1 Aceountlng conventlon The financial statements have been pr8pared in accordance with the charity's govérning document, the Charitie5 Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland. ("FRS 102) and the Charities SORP "Accounting and Reporting by Charities.. Staternenl of Recommend8d Practice applicable to charities preparing their accounts in 8ccordanc8 with the Financial Reporting Standard applicable in the UK and Republic of Irgland (FRS 102)" (effective 1 January 20191. The charily is a Public Benefit Entity 85 defined by FRS 102. The financlal slatements have departed from Ihe Charities (Accounts and Reports) Regulalions 2008 only io the extent requSred to provide a true and fair view. Thls departure has involved following the Statement of Recommended Practice for charilles applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred lo in the Regulations but which has since been withdrawn. The financial statements are prepared in sterfing, which is the functional currency of the charity. Monetary amounts in the88 financial statements are rounded to the nearest £. The financial statements h8ve been prepared under the historic81 cost convention, modified to include the ravalu81ion of freehold properties and lo include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are sel out below. 1.2 Golng concern At the tim8 of approving the fin8nci81 statements, the trustees have a reasonable expectation that the charity has adequate resourcès lo continue in operational existencè for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charitable fundB Unrestricted funds are avallable for use at the dlscretion of the trustees in furtherance of thelr charitable objects'ves. Restrlcled funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the flnancial statements. Endowment funds a Subject to specific conditions by donors that th8 capital must be maintain8d by the charity. 1.4 Incomo Income is recognised when the charity is legally entitled to it after any performance Conditions have been met. the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donalft)n, unless perforynance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognSed on receipt or otherwise if the charity has been notified of an impending distribution. the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as 8 contingent asset. 17-
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounllng pollcle8 (Contlnuod) 1.5 Expendlture Expenditure is recognised once th8r8 is a legal or constructive obligation to transfer economic benefit to third party, it is probable that a transfer of economic b8nefits will be r8quired in settlement. and the amount of the obligation can b9 measured reliably. Expenditure is classified by activity. The costs of each activlty are rnade up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a singl8 activity ar8 allocated directly to that activity. Shafèd costs which contribute to rnore than one activity and support costs which aré not attributablè to a single activity are apportioned between those acllvilies on a basis consistent with the use of resources. Central staff and overheads are attributed based on the number of staff in each sen4ice across ASCERT. 1.6 Tanglblo Ilxed as8ats Tangible fixed a8S8ts are initially measured at cost and subsequently ffleasured at cost or valuation, net of depreciation and any imp8irment108ses. Depr8clallon is recognised 80 as to write off the cost or valuation of ass81s less their residual values over their useful lives on the following basès= Plant 8nd equipment Fixtures and fillings 250A slraighl line basis 25% straight line basis Th8 gain or loss arising on the disposal of an asset is detemiined as the differenc8 bètween the sale proceeds and the c8rying value of th8 asset. and is r8cognised in the statemenl of financial actlvities. 1.7 Impalrni•nt of flxed a88Ot• At each reporting end d8te, the charity revlews the carrying amounts of Its tangible assets to determine whether ther& Is any indication that those assets have suffered an impalrment loss. If any such indlGation exists, the recoverabla amount of the asset Is estimated in order to determine the extanl of the impaimient loss (if any). 1.8 Cagh and cash •qulvalont8 Cash and cash equivalents include cash in hand, deposits held at call with b8nks, olh8r short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown wilhln borrowings in current liabilities. 1.9 Flnanclal Instruments Th8 charity has 8lected to apply th8 provisions of Section 11 'Basic Financial Instruments, and Sectlon 12 'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset. with the net amounts presented in the financial statements, whén there is a legally enforceable right to set off the recognised amounts and the is an intention to settle on a net basis or to realise the assol and settle the Ilability simultaneously. 18-
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng poll¢les {Contlnuad) Baslc Ilnanclal assets Basic financial assets, which indude debtors and cash and bank balances. are initially measured at transaction price including transaction costs and are subsequently carried 81 amortised cost using the effectlV8 interest method unless the arrangement constitutes a financing transaction, where the transaction 18 measured at the present value of the future receipts discounted at a market rate of interest. Financial as88ts classified as receivable within one year are not amortiS8d. Baslc financlal Ilabllltles Basic financial liabililias, including creditors and bank loans are initially recognised al Iransactlon price unless the arr8ngement conslitules a financing transaction, where the debt instrument is measured al Ihe present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payabl8 within one year are not amortised. Debt in8trumants are sub8equantly carried at amortlsed ¢o$t, Using the effective interest rate method. Trade credStors a obligatlons lo pay for goods or seNices that have been acquired In the ordinary course of Operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabillties. Trade creditors are recognised initially al transaction price and subsequently measured at amortised cost using the effective interest method. Derecognltlon of flnanclal Ilabllllles Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.10 Employèe benéflts The cost of any unused holiday entltlement is recognised in the period In which the employee's services are received. Termin8tion benefits are recognised immediately as an expense when the charity 18 demonslr8bly committed lo t8rminate the employment of an employee or lo provide termination benefits. Crltlcal accountlng ostlmatos and Judgemonts In the application of the charity's accounting policies, the trustees are required to make judg8ments, estimates and assumptions about th8 carrying amount of assets and liabilities that are not readily apparent from other sources. The estifflates and associated assumptions are based on historical experience and other factors that are considered to b8 relevant. Actual rèsults may differ from these estimates. The estimates and underfying assurnptions are reviewed on an ongoing basis. Revlsion5 to accounting estimates are recognlsed in the period in which the estimate is revised wherè the revision affects only that period, or in the period of thè revision and future periods whem the revision affects both current and future périods. Incoma from donatlons and legacles Unrestricted funds 2024 Unrestricted funds 2023 Apppals and donations 13,141 16,815 19-
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from charltable actlvltles Charltable Charftabla actlvltles actlviti•8 2024 2023 Performance related grants 2,097,910 2,070,905 Analy818 by fund Unrestricted fund8 Restrlcted funds 1,668,335 1,517,488 429,575 553,417 2,097,910 2,070,905 Porfomiance related grant8 analy818 Charltable Charltabla activiti88 actlvltles 2024 2023 BBC Children In Naed Belfast City Councll BHSCT Primary Care Talklng Thèrapies Community Foundation for Nl <Ment81 Hèalth Fund) Dept of Jusllce - A858t Recovery Community Schème Education Authority- Regional Developmenl Fundlng GEM Motoring Asslst Road Safety Charity Lisbum & Castlgreagh City Council Lisbum & Ca511ereagh Clty Councll PCSP Mid & EastAnlrlm Borough Councll PCSP NIACRO {Community Foundation Nl and Depl of Justice) NIHE Homelessness Prevention Funds Open College Neork Probation Board for Northem Ireland Addiction Services Probation 808rd for Northern Ireland Addiction Services ASPIRE Public Health Agency Public Health Agency Cl8ar Project South Eastern Health and SoGial Care Trust Cornmunity Grant 500 4,934 34.010 87,503 3.867 9,280 4,934 3,465 5.000 39,600 30.861 15.138 3.000 109,618 264,823 80,000 75,240 1,618,965 1,456,862 19.875 4,625 28,229 27.263 18,459 124,307 9,000 1,988 4,290 5,000 37.040 41,139 2,097,910 2,070,905 -20-
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from Investments Unrostrlcted Unrestrlctod fund8 funds 2024 2023 Int8resl recelvable 58.889 25,251 Othèr Income Unrostrlcted Unrostrlcled fund• funds 2024 2023 Oiher income Invoic8d servic08 2,500 55,711 52,977 52,977 58,211 Expendituro on ral#lng lund8 Unreitrlcted Unrn•trf¢t•d funds fund8 2024 2023 Fundrjlslng and publlclty Other fundraising costs 4,290 6,591 21
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Expondlture on charltable actlvStles Charltabla actlvltles 2024 Charllablo actlvllles 2023 Dlr•ct CO8t8 Staff costs Materlals Programm8 costs Advertising and promotion Insurance costs Consultancy costs 1,723,645 5,686 371,824 24,187 9,944 1,678,121 8,222 348,922 22,352 7,448 81 2,135,286 2,065,146 Share of support and govornance costs (••• note 9) Support Governance 132,677 4.800 115,983 28,816 2,272,763 2,209,945 Analy•ls by fund Unrestricted funds Restricted fund 1,807.291 465,472 1,566,418 643,527 2,272,763 2,209,945 Support costs allocated to actlvltle8 Charltablg actlvltlos 2024 Total 2023 Depreciation Utility Repairs and maintenance Telephone and int8rnet costs Printing, postage and stationery Professional and legal fees Bank fees Govemanc8 9,292 51,378 50,431 15,310 3,477 2,327 462 4,800 10.766 41,327 47,541 12,617 3,274 458 28.816 137,477 144,799 -22-
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Support costs allocated to activitie8 (Contlnued) 2024 2023 Govèrnance costs compr188: Audit fees Legal and professional 4,800 3.676 25.140 4.800 28,816 10 N•t movem•nt In fund$ 2024 2023 The net movement in funds Is stated after chargingllcrediting),. Fees payable for the audit of the charivs financial statements Depreciation of owned tanglble flx8d assets 4,800 9.292 3,676 10,766 11 Tru81oe• The charity Trustees were not pald or recelved any other benefits from employment wllh th8 charlly In the year (2023.. £nil) and they were reimbursed expenses lotsling £nil during the year12023: £nil}- No charily Trustegs received payment for professional or other services supplled lo the charity (2023.. £nil). 12 Employees The average monthly number of employees during the year was: 2024 Numbor 2023 Number 43 42 Employment costs 2024 2023 Wages and salari88 Social security costs Other pension costs 1,264,613 118,698 60.426 1.186,935 116,333 58,466 1,443,737 1,361,734 -23-
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 12 Employo08 (Contlnued) The number of employees whose annual remuneration was more than £60.000 is as ftjllows.. 2024 Numbor 2023 Numbor £60,001 to £TO,000 Romuneratlon of key management p8r8onnel The remun8ration of key management personnel was as follows: 2024 2023 Aggregate compensatian 190,794 165,009 The key man8g8ment P8rsonnel of the charity comprise the Trustees, th8 Chair, the Chief Executive Officer, the Director of Finance and Corporate Services and the Director of Operation8. 13 Taxatlon Th8 charity is exempl from taxation on ils activitie8 b8cBuse all its income is applied for charitable purposes. 14 Tanglble Ilx•d a•8•t• Plant and Flxtur•8 and •qulpm•nt flttlngB Tolal Co•t At 1 Aprll 2023 Additlons 7,440 135,061 3,427 142,501 3,427 At 31 March 2024 7,440 138,488 145.928 Depreclallon and Impalrment At 1 April 2023 Depreciation charged in lh8 y88r 7,440 121,226 9,292 128,666 9,292 At 31 March 2024 7,440 130,519 137.959 Carrying amount At 31 March 2024 7,969 7.969 At 31 March 2023 13,835 13,835 -24-
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 15 Debtors 2024 2023 Amounts falllng duo wlthln ona yaar: Other debtors Prepayments and accru8d In¢om8 142,666 21,137 122.412 19,641 163,803 142.053 16 Crndltor8: amounts fjlllng due wlthln on• y•ar 2024 2023 Trade cr8ditor8 Accrua18 and deferred incom8 82,321 56,785 117,229 29,525 139,106 146,754 -25-
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 17 Restrlctsd funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific condltions by donors as to how they may be used. At 1 April Incomlng Resource8 TransfersAt 31 March 2023 rosources oxpendod 2024 BBC Children in Need Community Foundation for Nl IMent81 Health Fund} Oept of Justice - Asset R8¢ov8ry Communlty Schem8 Education Authorlty- Regional Development Funding Lisburn & Casllereagh City Councll Llsbum & Castl8reagh City Council PCSP Mid & East Antrim Borough Council PCSP NIHE Homelessnes8 Prev8ntion Funds Probation Board for Northern Ireland - Addiction Serrfices Probation Board for North8m Ireland - Addiction Services ASPIRE Public Health Agency - Cost of Living Scheme Publlc Health Agency Clear ProJ8Ct- Men8 Méntal Health Café Public Health Agency Clear Project - Parent Self Care Project Public Health Agency Clear Proj8Ct- Rethlnk Your Drink Community Programme Public Health Agency Clear Project- SMART Recovery Mutual Aid Support Group SEHSCT Community Grant 16,074 {15,940) 134 29,170 124,307 (153,457) (201 9,000 (9.000) 1,988 4,290 5,000 37,040 (1,988) (600) 57 (3,400) {5,0001 (37,0081 {180) 347 128 180 (7) 153 (537) 109,618 (108,557) (20) 504 1435) 80,000 (79,0771 477 10,228 (9,719) 1,475 4,998 14,998) 4.886 {4,886) 4.992 (4,977) 15 4,999 28.229 (4,999) {24,2741 (1.312) 1,866 4,509 47,469 429,575 (465,472) (3,958) 7,614 26-
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERn NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 18 Unrestrlcted funds Th8 unrestricted funds of the charity comprise the unèxpended balances of donations and grants which are not subject to specific conditions by clonors and grantors as to how they may be used. Thesè include design8ted fund5 which have been set aside OLrt of unrestricted funds by the trustees for specific purposas. At 1 April 2023 Incomlng ro8ourc•8 Rèsourcos oxp•nded Transf•r• At 31 March 2024 Planned S8Nice Delivery Busine55 Development General funds 145,019 61.369 1,149,899 109,101 5.372 1,678,869 (113,000) (22,5181 (1,676.063) 141,120 44,223 1,156,663 3,958 1,356,287 1.793,342 (1,811,581) 3,958 1,342,006 19 Analysls of not assets b•twoen fund8 Unrostrletod funds 2024 Restrlctod funds 2024 Total 2024 At 31 Mah 2024.. Tangible assets Current assètsllliabilitie81 7,969 1,334,037 7,969 1,341,651 7,614 1,342,006 7,614 1,349,620 Unrostrlctèd funds 2023 Restrlcted fund8 2023 Total 2023 At 31 Mar¢h 2023: Tangible assets Current assetsllliabililiesl 13.835 1,342.452 13,835 1,389.921 47,469 1,356,287 47,469 1,403,756 20 Related party transactlon8 Th8 charity was under the control of the board of trustees throughout the year. Ther8 are no related party transactions lo disclose under FRS 102. None of the Trustees receive remuneration or other benefit from their work with the charfty. Any connection between a Trustee or sonior manager of the charity with organisations the charity works with must be disclosed lo the full Board of Trustees In the same way as any other contractual relationship with a related party. During the period ASCERT dld not enter into any Iransadions wlth related partie5. -27-
ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 21 Cosh g•nerated from operations 2024 2023 Deflcit for the year (54,136) {45.354) AdJu8tments for.. Investment income recognised In slatement of flnancial activltles Depreclatlon and impairment of tanglble red assets (58,889) 9,292 (25.251) 10.766 Movements in worklng capltal: (Increa88) In debtor8 (Decrease) in crgditors (21,750) (7.647) (10,401) (25,683) Cash ab$orb•d by opgratlons (133,130) (95.9231 22 Analy91• of change• In not fund8 The charlty had no material debt durlng the year. -28-