Charlty reglstratlon numbor NIC101239 Company T•gl$trallon numb•r N1058832 {North•rn Ir•land) ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) LEGALAND ADMINISTRATNE INFORMATION Tru8t•es Jillian Patchett ProfAndrew Peroy Clare Flynn ProfAnne Campbell Angela Boyle Marlan Cree Paul Curran Mark Connor Dr Kathleen Laverty Jason Lear Jackson McDonagh (Chairperson) (Vlce Chairperson) (Treasurer until 29th April 2025) (Treasurer from 30th Aprll 2025) (Appointed 24th June 2025) (Appolnted 24th June 2025) (Appolnted 24th June 2025) (Appolnted 24th June 2025) 8•cr•tary Gary McMSchael K•y Managom•nt P•rnonnol Gary Mcmlchael John Hunsdalo Slobhan Wolfe (Chief Execullve) (Dlrector of Operatlons) (Director of Fln8nce and Corporats ServSces) (Buslness Dev81opment DSrector) Laura Warrfngton Charlty numbgr NIC101239 Company numb•r N1058832 Régl8ter•d offl¢• 23 Brldge Street Lisburn BT28 1 XZ Audltor HM Chart8r8d Accountants 6th Floor Ea8t Tower Lanyon Plaza 8 Lanyon Place Bella8t Bank•r• Nationwlde Bullding Soclety Nallonwide House Pipers Way Swlndon SN38 1 NW Aldemore Bank PLC 1st Floor Western House Lynch Wood Pet8rborough PE2 8FZ Santsnder Bu8ines8 4 St Paul's Square Liverpool L3 9SJ Sollcltors Arthur Cox Vlctorla House Gloucester Street Belfast BT14LS ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) CONTENTS Pag• TNste88' report Independent audttorf8 report 12-15 Statem•nt of flnanclal actlvlt108 statement of flnandal poslllon 17 statement of cash ll+)Wi 18 Note8 to tho financLql 8tatamènts 19-31 ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) TRUSTESS. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees present th8ir annual report and flnanclal statements for the year ended 31 March 2025. The financlal statements have been prepared In accordance wlth the accountlng pollGle8 88t out in note 1 to the financial ststements and comply with the C¢xnpanles Act 2006 and 'Accountlng and Reportlng by Charltles; ststement of Recommended Practlce applicable io charities preparing their accounts In accordance wsth the Flnanclal Reporting Standard appllcable in the UK and Republlc of Ireland (FRS 102). (as amended for accountlng perlods commendng from 1 January 2016) ObJ•ctlv•s and actlvltl•s Ml88lon Statsment and Valu0• 'ASCERTaddresses alcohol and drug tslated issues,. reducing h8n718nd supportlng positW8 ch8nge.' Our values are the cor8 b8118fs of ASCERT that should be reflected In all Its 8CtfvIty and are exparlenced by everyone that en¢ounters th8 org8nlsatlon. Intogrlty ASCERT wlll dèmonstrate Integrlty In everythlng we do. actlng honestly and reflectlng moral and ethleAI princlpl8s. Accounlablllty ASCERT wlll be open and tran8parent In Its conduct and bo answerable to It8 members and stakeholders. Hop• ASCERT belleve8 there Is hop8 In every 8ItU8tlon, and wlth the rfght help at the rlght tlme, every person can achleve change for the better. Progr888fve ASCERT will be sensltfv8 to changlng needs, con81der opportunlties to innovate and adapt In order to be effectlve In the dellvery of outcomes for our service u8ers. Organlsatl•n PurpoM• ASCERT Is a charlty that was establlshed wlth the purpose ol reduclng the Impact of alcohol or drug use In Northem Ireland. The organlsations activlties are related to drug and alcohol mlsuse or contributlng Issues. The Ch8rlty'8 objects are: (8) The advancement of health and the reductlon of ham of th03e persons affected by, or are at rfsk of belng affected by, the mlsuse of or addlctlon to drugs, alcohol and other slmilar substsnces and to help the families and depondents of such p8rsons (hereafter the 'Benefidaries') through varlous activities, programmes and support services that addr8SS the risk, Smpact and heatth and soclal factors of alcohol and substance misu8e and other related Issues. (b) The advancement of education to the beneficl8r18s, communit188 and professionals regardlng alcohol and sub8tance mlsuse and other related Issues through the provislon of Infomiation and assistance by vaflous means such as providing Infrymatlon, advlce and training and by any other charftsbl8 means as the truslees see flt. The publlc benefits that flow from purpose {8) include improved knowledge of th8 rfsks from substance mlsuse and reduced 18vels substance misuse. These benefits will be demonstratgj through feedback from beneficiaries and service avaluation. Thls purwse does not lead to harm. The beneficiaties of this purpose are the general public. They ara also young people, adults and families In Northem Ireland who are at risk of substance misuse. ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) TRUSTESS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The publlc benefits that flow from purpose (b) Include lrnproved heatth outcomes and reduced levels of substance mlsus8 and reduced harmful eff8cts related to substsnce misu8e. ThÈs8 benefits will be demonstrated through feedback from bonefiGiaries and assessm8nts carried out duflng and after beneficiarles 8ngage with our services. Thls purpose does not lead to hann. The ben8fi¢iaries of thls purpose are young people and adults In Northem Ireland that Use alcohol or drugs and thelr famlly members. It also Indudes workers In oryJanisatlons that recelve advlce or tralnlng from ASCERT. Compllanc• wlth publlc benollts requlr•m•nt8 The Charlty Trustees hav8 complied wlth thelr duty to have due regard to the Charlty Commls8ion for Northern Ireland publlc benefft guldance when exercising any powers or dulles to which Ihe guidance is relevant. The saNlc8s prowded by ASCERT are frea at the polnt of delivery and we make 8vary effort to ensure that they are accesslble to the tsrget b8n8ficlarl88, through promotion of the ￿1¢8, use of accesslbl6 fadlltl88 8nd outreach approach88 to cllent servlc88 SO that saNlces are dellvared In locAlltles. No harm flows from our purp0888 and the chartty have robust govemance arrangements to MI￿gate risk, InGluding robu8t polldes and procedures, an org8nbatlonal rf$k r•gl8ter and staff 8upeN161on, tralnlng and devek)pment. Bon•flclarfe• The beneficlart•s of the charfty In th18 perlod have Included; Member6 of the publlc that have aoce86ed Infomiatlon or advlce Young people that heve tsken part In preventlon programmes or accessed dlrect 8UPPOrts for substance us8, mental h881th or self-harm Adults that have accessed dlrect supports for 8ubstsnce u88 or mentsl health or 8ell-hami Famlly rn6mber8 that have acce88ed dlrect 8UPPOrts becau8e of the Impact of another per80n'8 substance use Young people affect8d by a parent or carers substance u8e or mental haalth Parents Ihat have taken part In prevenilon programm68 or acce88ed dlre¢t 8UPPOrt8 People wllh Ilved experlence of substsnce use Organisatlons that have acxessed Inforrnatlon or advlce, tralnlng or dlrect support Profe8slonal8 that have acce8sad Infomiation, advlGe, tralnSng or havo a¢c088ed diroct 8UPPOrt8 for thelr dlenls ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) TRUSTESS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Charltsblg actlvltl•• The dlrect actlvities undertaken by ASCERT to advance Its obJectlve8 In thls perlod have included,. The provlslon of Infomwtion and advice servlces Sn relatlon to substance use and other related Issues through tha production of ltterature and Web￿ased Informatlon; soclal medla,. presentatlons to group8 and events; telephone and face to face contacts. Provldlng 8UPPOrt to th6 public, communlt188 and organlsations supporting publlc campaigns, the promotlon of support services, provision of advice and practical support8 to communitles to r88pond to local needs through the Connections SeNlca and the Mld East Antrfm support project. Dellvery of prevention and harm reducllon programmes to young paople and famSlles that experlence rlsks or are dlrectly affected by substance use and related issues through ASCERfs Targeled Llfeski11g Servlce. Delivery of Individual and family inteNentlon8 to young people 8nd family members that are experienclng substance use Is8ues, mentsl healih issues, and related 80Ci81 risks in order to reduce risk and ham, through the Drug and Alcohol Interventlon Servlce for Youth (DAISY), HOPE Schools Coun8elllng and Therapy Servlce, and the Engag• Famlly Therapy SeNlce. Prov161on of 8UPPOrt for adults and young people that have 8elf-harmed through the Self Harm Intervenllon Programme. Provlslon of Indlvldual 8UPPOrt to young people and farnlly members Impacted by parental alcohol drugs or mental health problems, online 8UPPOrt8 and awarenes8 ra181ng In the community through the Step8 to Cope Servlce. Dellvery of earfy Interv8ntlon8 and brlef treatment to adults affected by substance use or mental health Issues and to famlly members affected by anothar person's use, through the Steps to Change SeNlce, PBNI Reglonal Rapld Addlctlon Response Servlce, Asplre Addlctlon and Mental Health SeNlce, the Bolfast Prfmary Care Talklng Theraples Servlce. Provldlng support for the developmont of a reglonal seprflce u88r ne￿ork for paople wllh Ilved experlgnce of substance use. Faclllt8tion for recovery programm88 for people In recovery from substance u8e or other addlctlve behavlours. The development of people working or volunteerlng In the statutory or voluntarylcommunlty sectors through the dellvery of trainlng programmes In relation to substance use, sulcid8 preventionlintervention, mental health, trauma and other related Issues. The development of practical resources for pracdtloners to use in thelr practlc8 to support the people they work wlth. ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) TRUSTESS, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The above adlvltles hav8 been dellvered through employ8es. self-employ8d workers and volunteers. The charlty values and promotes the involvement of volunteers in relevant areas of the org8nisations work. The charlty's work to further the achlevements of Its alms and objectlveB Is gulded by a corporats strategy for the period 2024-2029 developed and managed by the Board of Dlrectors. Thls has 4 Strategic priorities., 1. Effective Support". ASCERT wlll dellver an Integrated model of seThlces that support prevention, intervenllon. recovery and tralnlng 2. Infiu8nce and Reach: ASCERT will be the le8dlng alcohol and drugs charity 3. Sustainable Growth: ASCERT wlll be a resilient and P￿8￿1nabl8 organisatlon that makes a meanlngful dlfference. 4. Demonstrate Quallty: ASCERT wlll deliver the hlghest quallty of servlce to our stak8holder8 The dallvery of the 8trat8glc plan Is operatlonallsed through the Senlor Management Team and an annu81 corporate busln8ss plan whlch Is monltored by the board throughout the year. Achl8vements and success are mea8ured through monltoring of agreed performance Indicators 8galnst speclfic areas of the charlty's actlvitles, reported through the management structure and to Ihe Board of Directors. Volunto•r Reportlng ASCERT'8 volunteer complem8nt18 pr4m8rlly the Board of Dir8Ctorn voluntsry cLJmmitmenl a8 Ihe charlty tru8tee8. They have volunteered their time to the attendance at board me8tlng8. sU￿COMmIttee meetlng8 and attendanc8 at staff and stakeholder events throughout the year A RecDvery Cholr was establlshed thi8 year and Is led by a volunteer, Keith Pyp8r, 88 the Muslcal Director. The cholr offers a safe, 8UPPOrtlve 8paca where people In recovery come together to build confidence and wellb8ing through muslc. In th18 volunteer role, Kelth plans rah8ar8al8, arrange8 muslc, and guldes perfomance8 throughout the year. ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) TRUSTESS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achlovaments and parfornlanco In the 2024-26 period ASCERT provlded its services to 14,037 indlviduals and famllias across Northem Ireland. The tsble below 8hows the charlty'8 OUtcom8s In thi8 period: Strate 1¢ Outcom utcome Measuraments Prlorlty 1: Effectlvo support 14,037 indivlduals and famllSes total took part in sepAces 5276 people In totsl were 8UPPOrted by prnventlon servlc•s 905 individu81s took part In our tralnlng 8oThlce programm88 3426 Individual8 and 430 family memb8rs ware supported b Intervèntlon 8ervl¢o• through 32.000 sessions of treatrnent 6°/0 of people Indlcate Increased posltlve cholce8 In thelr declslon maklng 64•A of people reported reductlon In thelr substance u80 63tr/o of people reported Improved mental health 90/0 of families re rt increased stren ths and co 3,142 user8 vlslted ASCERT website 93,970 vlew8 ofASCERT soc181 medla ,591 vlew8 ol re8ources on YouTube 138 reglonal and10¢81 partnar8hlp group8 whero glven 8UPPOrt 654 Indlvlduals h8vo been supported wlthln groups and local mmunltles 100% of Indlvlduals 8UPPOrtaJ In communltles report Increased lev81 support In addr88slng (trug and alcohol use and 90% repo Increased knowled 26 s•rvI￿• provided trainSng, preventlon, Intervantlon and recove servlces for the community 71 staff, 57 full tlme equlvalent personn818nd 73 selfwemployed Staff provldad seNlce8 throughout Northem Ireland 2,774,806 resources have baen used this ear wlihln serrflces. SCERT achS8ved tha Gold award In Inv&8tors In People for tho socond tlm• SCERT achSev8d Cyb•r Eu•ntlal8 Plu• accr•dltatlon SCERT wa8 8W8rded 'Be8t Flexlble WorkSng Strategy, by th Chartered Institut• of Profo•slonal Developmont 100% of Individuals BUPPOrted by our communlty 8eNlce8 repo Increased levels of support In addre88lng drug and alcohol misuse. 80/0 of people supported by servlces report posltive change 7(/to of people engaged In tralnlng report an Increase in competenc8 30h of our staff bell8ve our Mlssion and Purpose makes them feel heir job Is Important 6Qh of our staff rate ASCERT as very good or good a8 a place ork 80/ of staff say ASCERT 13 effective in supportlng thelr health and ellbein skllls Prlorlty 2: Influonc• and Reach Prlorlty 3: Su8ts1nabl• Growth Prlorlty 4: D•mon•trat• Quallty ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) TRUSTESS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The reporting period r8pr8sented the fir8t-year Implementatlon of AsCEF￿s new corporate 8trategy for 2024-29. Key developments induded organisatlonal restructuring that introduced a Business Development Directorat8 and Director to18ad this as an addition to the Senior Man8g8ment Team, leadlng on 8trateglc buslness development and the Implemenlatlon of ASCERT8 sustainabllity strategy. ASCERT has played an active role In HSC regional plannlng to 8UPPOrt the development of a 81rateglc plan for the Implementatlon of the regional substance use strategy. Our servlces hav8 contlnued to develop over this period through three n8wly comm18sioned 8eNiceB that have led to a significant Incr8ase in staffing and resources. and short-term pr48cts made posslble by funding, or uslng ASCERTS own re80urcos. These hava Indud8d: The HOPE School Counselling and Therapy Servic8 providlng Counselling to pupils in 43 post prlmary schools. comml8sloned by the Educatlon Authority. The Self Harm Interventlon Programme for people that havg self-harmed, In Bdtsst and Northom HSCT Trusts, commlssloned by the Publlc Health Agancy. A servlce to support the development of 8 Reglonal SeNlce User Nebwork for adult8 wlth Ilved ¢xperfence of substance u88, commlssloned by the Publlc Health Ag8ncy. Development and dellvery of an educatlonal programme for young people to prevent and reduce harm from vaplng p8ychoactlve 3ub81ance8. funded by the Publlc Health Agency. Supportlng the contlnu8d dellvery of the Steps to Cope hldden ham seNlce for young people affected by 8 parenucarer's substance use or mental111-heelth, resourclng thls servl¢e wlth ASCERTS own funds. Tralnlng practitloners In addlctlon and famlly support $8rylco8 In England and Republlc of Ireland to Implement the Steps to Cope Intervenlk)n model In ihelr serylces. Development of SMART recovery groups In Lisburn and Omagh for peopl8 wlth Ilved exp8dence of 8ub8tanc6 u8e or mentsl health Issues, funded by ASCERT and the LFT Charftable TNSL Estsbllshment of a recovery cholr for people wlth Ilved experience resourced by ASCERT. A raglonal project 8UPPOrted by the Publlc Health Agency to budd capaclty in the workforce to uso self-help re80urce8 to 8UPPOrt w8llbelng. ASCERT has contlnued to strSve to ensure quallty 8nd continuous Improvement In th• charfty 8nd1ts 8er4lc•8. We have bean awarded Investors In People Gold StstU8 recognlslng the eharlty's contlnued commlknent to support for Its people, and wo have had a contlnu8d focus on Stsff devalopment and wellbolng through contlnuous professlonal development opportunltles and a $taff ¥￿IlbeIng plan. ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) TRUSTESS, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Futur• Plans The 2024-25 period saw the addition of substsntlal new 58rvlces and an incraase of staffing by more than a thlrd. reprgs8nting significant organisational change. In 2025-28 the board will have a focus on embedding Its newly contracted services and Integration of new staffmg In the charity. A number of drug and alcohol servlces currently provlded by ASCERT ￿11 b8 subject to a new round of procurement by the Publlc Health Agency, as thls witl be a focus for the charity to retaln and develop these as areas of its core servlce dellvery. ASCERT plan8 to fvrther develop Its work In Ihe are88 of mental he81th, wellbelng and recovery to enhance Its Capacity to dellver our objectlves end m88t seprfice user's ne8ds. The Board supports scaling our tralnlng scKlal ent8rprlse to Increa88 I￿orne and sustaln our self-funded 8arvlces. We support the d8v81opment of a n8w on48mand eLeamlng model and the Bu8lne88 Development Dlrectorate's plans to tsfget the Republlc of Ireland market to grow our reach and Impact. We wlll contlnue to bulld on our exlsllng 8ngagement wlth elected representstlves and polltlcal partles to ensure that the voices of those we support are heard at all levels of declslon4naklng. We plan to 8UPPOrt contlnuous Improvement In our governance arrangement8, pdlcles, 8y8tem8 and 8ervle88. Actlvltl8s will Include the development of a new people strategy. Investment in digltal HR 8y8tems and IT systems. The b08rd will strength8n govemance through additional board rocrultment and by revlewlng governance arrangemants. We have set an objectlve to develop ASCERT as a trauma Infomied organisatlon and In the comlng year we plan to undertake an external 888068mant and produce a trauma Infomed approaches development plan. Flrtanclal revlew ASCERT pres8nts a posltlve net movement In funds durlng the year of £65,828. ASCERT have 8een another excellent year with an Increase in general reserves of £87,547. ASCERT hold £6,897 r68trlcted funds at 3111 March 2025. ASCERT contlnued thSs year to bulld on funding guccess broadenlng Its fundlng MSX by Securing a contract wlth the Educatlon Authorlty wlth annual value of up to £813,000. We have a180 secured a further large contract wlth the PHA of up lo £406,000. Securing these 8ervices are in Ilne wlth plans in ASCERTS sustainabllity strategy. Thls year also seen further small projects and organisatlonal costs wlth funding secured through new sources Includlng the Dormant Accounts Fund, LFT Charltable Trust, Open College Network and the Screw Fix Foundation. In thls ffinancial year ASCERT also Implemented the results of a recent external pay review. ASCERT board were commltted to ensuring ASCERT staff recelve fair pay, terms and condltions for thelr work. ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) TRUSTESS, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 ReseNe8 poIIcy ASCERT unrestrlcted funds at 31•t March 2025 total £1,408.551 Indudlng fixed assets of £17,437. ASCERT hw4e designated £124.275 for planned fvture serv1¢8 dellvery relatlng to planned aCtI￿ty across Aprll 2025 to March 2027. Thls Includes the deslgnallon of fundlng to support ASCERTS Steps to Cope young paoples, prdect whllst fundlng contlnues being sought and funding towards ASCERTS Rethink Your Drfnk seNice which uses a stepped care approach to support members of the general publlc who have devek)ped problematic alcohol use. ASCERT have also designated £40,066 toward8 organlsatbn81 development activiii88 such as Investment in staff developmenl and development of Its IT Infrast￿CtUre along with some seryice user Involvement initiatlves. These deslgnated re80urces plan to be utlllsed by 31￿ March 2027. Openlng Balance 01104124 Closlng Balance 31103125 Movement of Fund9 2024- 2025 An8lys1$ of Unr8stdctad Funds General Reserve Funds 1,156.663 1,244,210 87,547 Designated Funds- Planned SeNice Dellvery Deslgnated Funds- Bu81nes8 Development 141,120 124,275 (16,845) 44.223 40,066 {4,157) Tolal 1.342.006 1,408,551 66.545 ASCERT have m8d8 8 galn to general r8serve8 In the year of £87.547. After deductSng flxed assets, ASCEirrs gener81 reserves tot81 £1.226.773. Unr88tricted r88erve funds are consid6red to b8 888entlal to any charlty. The oblectlves of ASCERT'$ r•serve pollcy Indude: To enabl• the organlsatlon to 8UStaln oparatlons through delays In paym•nts of commltted fundlng and to accept relmbur8abl8 contracts and grants thfjthout leopardlslng on-golng operatlons. To promote publlc and fund8r confidence in the lon*term 8U8talnablllty of the organlsatlon by preventing cash flow crlses thet can dlmlnlsh its reputatlon and force the organlsatlon818adershlp to make expenslve short-temi, crl818-based declslons. To create an Intemal Ilne of credlt to manag8 cash flow and malntaln financial flexibllity. To help support the long- temi linancial stsbilty of the organigalion and position it to respond to varying econornlc condltlons and changes affecting the organlsatlon's financial posltion and the abillty of the organlsatlon to contlnuously carry out Its m18slon. The alm of ASCERTS FK)licy Ss to hold free res8rve8 of between 3 and 6 months of total expenditure. Based on total expendlture in April 24- March 25 of £2,782,272 ASCERT are still strlvlng lo meet Its maximum r88erve targeL ASCERT8 rasource need In 2025-2026 Is expected to Increase In Ilne wlth new contracts and ASCERTS sustainability strategy. Resource needs in 2025-2026 are projected to be £3.82 million. hence r8computing ASCERTS reserves target to £1.91 rnlllion. 6 months of totsl expenditure. Based on these 202&2026 projections it means ASCERT have only achieved 64.2% of its reserve's need for 2025 onwards. ASCERT board plan to develop a new r8S8rves policy by March 2026. ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) TRUSTESS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Structura, governance and management The ASCERT charity operates wlthin the scope of Its governlng document, the memorandum and artlcles of assoclatlon. The charity Is govamed by a volun12ry Board of Dlrectors that Includes offices of Chalr, Vlc8-Chalr. and Treasurer, The Board delegates Ilmlted responslblllty for assurance of governance arrangements to an Audtt Rlsk and Quality Sub-commlttee. The role of the Board of Dlrectors 18 to advise. govem, oversee policy and direction, and provide strategic leadership to advance the organisation's mlssion, aim8 and charftable objectives. The main functions of the Board of Dlrectors are: Organlsational lead8rshlp and advlsement Fomiulating strat8glc direction of Ihe organlsatlon Fomiulatlon and overslght of pollcles and procedur88 Ensure legal. ethlc81 and financlal integrfty and maintaln a¢￿Untabll1ty Flnancial managemant, includlng adoption and ov8rslght of the annual budget Over8ight of program planning and evaluation Personnel evaluatlon and Staff development Revlew of organlsatlonal and programmatlc reports Promotlon of the organ18atlon Board vacancle8 are Illled through an open re(xultment proce88, advertlsed through medla 8CC8S81ble to all people In Northem Ireland. Selection Ss based on a role 8peclficAtion. an applicatlon and interylew process. and appointment 18 subject to approval of the Board. New board m8mb8rs have an inductton that Includes responslbllltles of board and members, strategy and buslne88 Issue8 and key policles and pro¢esse8 prlor to taklng up thelr posltlons. The board delegates authorlty for the daY-l￿daY management of the charlty to ASCERT Chl8f Executlve, a180 acts as Company Sacretary. The business of the organSsation ig managed by the ASCERT Chl8f Execullve and the Senlor Managernent Team; G8ry Mcmlchael John Hunsdale Slobhan Wolfe Laura Warrlngton Chlef Executlv8 Dlrector of Op8ratlons Dlrector of Flnance and Corporate S8rvle88 Business Development Director Pay for all senlor management staff is determined by Natlonal Jolnt Council for Local Government (NJC) pay scales and benchmarked against positions wlth slmilar job roles and levels of responsibillty for each 8enior management We have referred lo the guldance contalned in the Charlty Commlsslon's genera5 guldance on publlc beneflt when revlewing our aims and objectives and In plannlng our future actlvities. ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) TRUSTESS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The Trustees of the Charity are also Company Directors. The Trustees for the period 111 April 2024 to 31￿ March 2025 and the approval dat8 of this report were,. rust888 in re ortln illian PatGhptt Chair Prof Andrew Perc ic8 Chair C18re Fl nn Treasurer ProfAnne Cam bell e18 Bo Paul Curran Marian Cr8e 8111 Atkinson 8riod rustees at the a roval date i1Sian Patchett Chalr rof Andrew Perc Vice Chair ela Bo le Treasurer lar8 Fl nn rofAnne Cam aul Curran Marian Cree Dr Kathleen Lave olnted 2416125 ason Lear olnted 2416125 ackson McDona ointed 2416125 Mark Connor ointed 2416125 all Resl ned 22nd A rll 2025 Rl•k Manag•rn•nt The Charfly manege8 rl8k through a robust ri8k managem8nt policy whlch the board revlew8 throughout the year and18 monltored by the Audlt Risk and Quality Sub-committee. The re8ponsiblllty for managlng the ri8k pollcy on a day-to￿aY bas18 18 delegat8d to the Chief Executlve. ASCERT'S rlsk man8gem8nt polSoy Identlfl88 elght key r18k areas. etlte Cautlous autious autlous verse Mlssion Drfft taff ca aclt Demonstratln outcom8S Financial sustalnablli Safe uardln service users C ber-s8curi Infomiation mana itsl innovation verse verse ement verse CaLStIous 10- ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) TRUSTESS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Statement of tru8tes5' responslbilitles The tru5te8s are responsible for preparing the Tru8tess' Report and the flnancial statements In accordance wlth applicable law and regulallon. Company law fequlr8s the trustees to prepare financial statements for each financlal year. Under that law the trustees have wepared the financial statements In accordance with United Klngdom Accountlng Standards. comprising FRS 102 The Flnancial ReportlThJ Stsndard applicabl8 Sn the UK and Republic of IreLand', and applicable law (United Kingdom Generally Accepted Accounting Practlce). Under company law the trustees must not approve tha financlal statements unless they are satisfied that they give a true and falr view of the stste of the affalrs of the and of the Incoming resources 8nd appllcatlon of resourc8s, including the Incom8 and expendlture, of the for that perlod. In preparing these flnanclal statements, the trustees are required to: 8alect sultable accountlng policie8 and th8n apply them conslstently; • observe the method8 and prfnciple8 In the Staternent of Recommended Practlce: Accountlng and Raportlng by Charities (2015); make Judgments and 8Stirnates that are reasonable and prudent; and pr8pare Ihe flnandal statements on th¢ golng concern ba$18 unless It Is Inappropriate to presume that th• wlll contlnue In buslness. The trustees are responsible for keeplng adequate accounting records Ih8t are sufficient to show and explaln the companys trans8Ctlons and di801ose wlth r8850nabl8 accuracy at any time the financial posllion of the company and enable them to ensure that the Company comply wlth the Companles Act 2008. They are also respon81bl8 for 8afeguardlng the ass8ts of the company and hence for taklng reasonable step8 for ihe prevontlon and detsctlon of fraud and other IrregularltSes. In certaln clrcumstances cllents may choose to Include an addlllonal siatem8nt here whlch Is requlred to be made wlthln the director8. report a8 8 result of Sectlon 418 of the CompanSe8 Acl 2006. In accordance wlih Sectlon 418, dlrectors, r8port8 shall Include a statement, In the ¢as8 of each dlrector In offlc8 at the date the dlrector8' roport Is approved, that: (a) so far as tha tru8tee 18 aware, there 18 no relevant audlt Informatlon of vthlch the ¢ompany'8 audltor8 are unaware. and (b) they have taken all the 8teps that they ought to have taken as a trusteo in order to make them8elve8 aware of any relevant audlt infomation and to establlsh that the company's auditor8 are aware of that Information. The trustess, report W88 approv by the Board of Trustees. Jllllan Patchett Trustee Date: .. ....O..oJkn Z@L5 11 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 (ASCERn Oplnlon W8 have audlted the financlal statements of Actlon on Substance8 Through Communlty Educatlon and Related Training (ASCERT) (the 'charity) for the year ended 31 March 2025 which comprise the ststem8nt of financial actlvlties. tho ststement of flnanclal positlon. the statement of cash tlows and notes to the financial ststements, Includlng slgnificant accounting pollcl8s. The financial reportlng framewo* that has been applied In their preparatkni Is applicable law and Unitsd Klngdom Accountlng Standard5. Includlng Flnancial Reporting Standard 102 The Flnano181 Repoth'ng St8nd8rd 8ppllcable In the UK and Rapubllc of Ireland (Unlted Kingdom Generally Acceptsd Accountlng Practice). In our oplnlon, the ffinanclal statement8: glve a true and falr v16w of the State of the charlty's affalrs as at 31 March 2025 and of It8 Incomlng resource8 and appllcatlon of resources, for the year then end8d', have been properly prepared In accordanc6 vAth Untted Klngdom G8n8r8lly Accepted Accountlng Prnctlce,, and have been prepared In accordance wlth ttr* Charit188 Act {North¢rn Ireland) 2008. 8a•l• l•r oplnlon We conducted our audlt In accordance with Intematlonal Standards on Audltlng {UK) (ISAS (UK)) and appllcable law. Our r8sponslbllltSes under those standards •re further descrlbed In the Auditorfs responslbilllles for the sudlt of the flnancial statements section of our report. We are Independent of the charity In accordance with the ethlcal requlrements that are relevant to our audit of the financial statements In the UK. Including the FRC'B Ethlcal Standard, and we have fulfilled our olher ethlcal re8pon8lblltles In accordance wlth these requlrements. We belleve that the audlt evldence we hav6 obtslned Is sufflclent and approprlate to provlde a basls lor our oplnlon. Conclu8lon• relatlng to golng concom In audltlng the fin8nclal 8tstem8nts, we have conduded that the tru8te88' U88 of the golng concem b8818 of accountlng In tho prop8ratk>n of the f nanGial 8tatements18 appropriate. Basad on the work we hav8 perfom8d, wa have not klentlfied any materlal uncertalntles relatlng to events or condltk)n8 that, Indlwdually or coll8Ctlvely, may cast 81gnlfirAnt doubt on the charfty's ablllty io contlnue a8 a golng conc8m for a perfod of at least tW8lve rnonths from when th8 flnanclal statements are authorlsed for188ue. Our r8sponslb115tl8s and the re8pon8lbllltles of the knJ8tees wlth r88pect to golng conc•m are descrfbed In tho relevant Sections of thls report. Other Infonnatlon The other Infomiatlon comprlses the Informatlon Included In the annu81 report other than the financlal statements and our auditorfs report thereon. The trustees are responsiNe for the olher Information contained withln the annual repo￿ Our opinion on the financlal 8tst8ments does not cover the other Infom18tlon and we do not expre88 any fomi of a85urance cA>ncluslon thereon. In eonnectlon wlth our audlt of the finand81 ststemants, our responslblllty Is to read the other Infomiatlon and, In doing so, conslder whether the other informatlon is materially inconsistent wlth the financial statements or our knowledge obtslned In the course of ihe audit, or otherwise appears to be materially misstated. ff we Identlfy such material Inconsistencies or apparent material mlsstatements, we are required to d8temilne whether this glves rise to a material misststement in the financial statements themselves. If, based on the work we have p8rfonned, we conclude thal ther8 is a fnaterial m•sstatem8nt of thls other infotmatlon. we are required to roport that fact. W8 hav8 nothing to report In this regard. 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) Oplnlons on othor m•tt•rs pr••crlb•d by tho Companl•s Act 2006 In our oplnlon, based on the work undertaken In Ihe course of our 8udlt: the Inft)nnatlon glven In the trustess, report for the financial year for vthlch the financlal statements are prepared, whlch includes the directors. report prepared for tha purpos88 of company law, Is consistent wlih the flnancial ststemonts: and the dlrectors, report Included wlthln the trustess, report has beon wepared In accA)rdance wlth appllcable18gal requlrements. Matt•r8 on whlch ￿ arn r•qulr•d to rnport by ex￿PtIon We have nothlng to report In respect of the followlng rn8tter8 In relatlon to whlch the Charltles Accounts and Report8 Regulatlons (Northem Ireland) 2015 requlr88 US to report to you If. In our oplnlon: the Infomiation givon In the financial statements 18 Incons18tent Sn any materlal respect wlth the trustess, report. or sufficlent a¢¢¢unllng records h8ve not baon k•p(' or the flnanGI81 statements are not In 8gr8ement wllh the accountlng records; or w• have not re¢efv8d all the InformatSon and explanatbn8 wa reqL￿rn for our audlL R••ponslbllltlM of tru•too8 A8 explaln8d more fully In th8 slatement of tru8t8ss' respon81billtl88, the Iru8tee8 are r88pon81bl8 for the weparatlon of the finandal statements and for belng 8atlsfied that they 9Sve a true and falr vlew, and for such Intemal control a8 the trust••8 det6m)ine 58 nec858ary to enable the preparatlon of financial statements that are free from materlal mlsstatern•nt, whether due to fraud or error. In pr8parlng the financlal stat8ment8, the trustees are responslble for a88888lng the charlty's ablllty to conllnue 88 a golng concern. di8c1031ng, as appllcable, matters related to golng concem and uslng the golrvJ concem b881s of accounting unles8 the tru8te88 elther Intsnd to cease oper8tlon8, or have no rea118tic alternatlv6 but to do 80. Audltorf• r••pon•lblllth• for th• audlt of th• flnanGlal •tal•m•nts Our oblectlv•s are to obtaln reasonable a8Surart￿ alx)ut whether the flnandal 8tatements a8 a whole are free from mat8rlal mSsstaiement, whether due to fraud or orror, and to Issue an audllorfs report that Includes our oplnlon. Reasonable assurance Is a hlgh level of 8S8urance but Is not a guaranlee that an audit conducted in accordance th ISA8 (UK) wlll alvmys detect a material missiatement when It exlsts, Mlsstatements can arise from fraud or error and are consldered material If. individually or In the aggregate, they could rea80nably be expected to Influence the economlc dedslons of users taken on the basis of these financlal statements. Irregula￿lIeS, Indudlng fraud, are Instances of non-compllance wllh law8 and regulatlons. We deslgn procedures In Ilne with our responsibilities, ouuined above, to deléct matgrlal mlsstat•rn6nts In respecl of Irregularltlos, Includlng fraud. The extent to which our proc8dures are capable of detecung Irregularities, Includlng fraud. Is d8talled below. A further desuiption of our responslbllllles Is available on the Flnancial Reporting Council's webslte aL' http8:11 vAvw.frc.org.uklauditorsresponsibililie8. Thls description fomis part of our auditorfs rewt. 13- 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 klentKylng and assessing the rlsks of materlal misstatsrnent In respect of Irregularftles. Indudi fraud and non-compliance with law8 and regulations, was a8 follow8: the engagement partner ansurad Ihat the engagem•nt team collectlvely had the approprlate ¢omp8tence, capabllitles and skllls to Identlfy or recognlse non-compllance wtth appllcable laws and regulatlons. we Identifled th8 laws and regulations 8ppll¢able to the company through discusstons wlth directors andlor 8enior management, and from our commerclal knowledge and exp8ri8nce of the 86ctor', We focusod on speclfic and regulations whlch we considered may have a dlr8Ct material effect on the Ilnanclal ststements or the operallons of the company, Includlng Charities Act (Nl) 2008, tsxation legislatlon, dats protaction, antl-brib8ry. employment, envlronmentsl and health and safety leglslatlon assessed the extsnt of compllance vAth the law8 and regulatlons Identlfiod above through maklng enqulrles of management and Inspectlng leg81 correspondenca; and Iden￿led laws and regulallon$ werè communlcated wlthln the audlt team regularfy and the t•am r8malned alert to Instan¢88 of non-compllarKe throughout th8 audSt. W• 888es8ed the 8U8ceptlbllty of Ihe company's financlal Statements to materfal m588tatement. Indudlng obtalnlng an under8tandlng of how fraud mlght occur, ty.. • maklng enqulrfes of management as to where they con81dered there w88 8U6ceptlblllty to fraud. thelr knowledge of actual. suspected and alleged fraud,. and conslderlng the Intemal contro18 In place to mltlgate rf8k8 of fraud and non-compllance wtth law8 and regul8tlon8; To Addre88 the r18k of fraud through management blas and overrlde of controls, wa: perfomied an8lyUcaS procedur88 to Idenilfy any unusual or unexpected relatlon8hip8; tested loumal entrles to Identlfy unusual trans8Ctlon8', assessed whether Judgements and a88umptlong mad8 In detemlnlng th• accountlng 88tlmates ￿1 out In Note 2 wer8 Indlcallve of polentlal blas: and Investlgated the rationalg bghlnd slgnlflcant or unuwal tran8acilons', In re8ponse to the rlsk of Irregulariti89 and non: Fee8 payable for the audlt of the charltys finand818tatements Depreclation of owned tsnglble fixed assets 4,800 10,619 4,800 9,292 11 Tru•t•o8 The charity TnJ8tees were not pald or recelved any other benefits from employment wllh the charlty In the year (2024: £nll} and they were relmbur8ed expen8e8 totallng £nll durlng the year (2024: £nll). No charlty Tru5t8e8 recelved payment for profo88lonal or oth8r serylcas 8upplled to the charfty (2024: £nll). 12 Employ••8 The average monthty number of employee$ duylng the year was: 2025 Numb•r 2024 Numb•r 57 43 Employm•nt ￿•16 2025 2024 Wages and salarl88 Social 8ecurlty costs other pension Gosts 1,625,794 153A37 78J90 1,264.613 118.698 60.428 1,857,621 1.443,737 The number of employees whose annual remuneratlon was more than £60,000 Is as follows: 2025 Number 2024 Numbor £60,001 to £70,000 -25- ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Employ•e• (Contlnuod) Romun•ratlon of k•y manag•m•nt por•onnol The remuneratlon of key management personnel was as follows: 2025 2024 Aggregate comp6n8atlon 234,516 190,794 Tha key management par80nnel of tho cha￿ty comprfse tha Trusl888, the Chalr, the Chlef Ex8cutlve Officer, the Dlrector of Flnance and Corporat• S8rvlce8, the Bu8Sna8s Developmènt Dlrector and tho Dlrector ol Operatlon8. 13 Taxatlon The tharlty18 exempt from taxatlon on Its actlvltles because all It8 InGomo Is applled for charftsble purpoa68. 14 Thnglblo fix•d a•Mts phrt and Flxlur•• ind •qulpm•nt IlttlnB• Tot•1 Co•t At 1 April 2024 Addltlon8 7,440 138,488 20,086 145,928 20,086 At 31 March 2025 7,440 158,574 166,014 D•pr•clatlon and Impalrni•nt At 1 Aprfl 2024 Deproclatlon ¢harged In the year 7,440 130,519 10,619 137,959 10,619 At 31 Marth 2025 7,440 141,137 148,577 Carrylng amount At 31 March 2025 17,437 17,437 At 31 March 2024 7,969 7,969 15 0•btor• 2025 2024 Amounts falllng due wlthln on• year: Other debto Prepayments and accrued Income 204,814 20.450 142.666 21,137 225.264 163,803 -26- ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Crndltor•: amounts falllng due wlthln on• y••r 2025 2024 Trade croditors Accruals and deforred Income 101,374 123,211 82,321 56,785 224,585 139,106 -27- ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 R￿trICt￿ funds The re8tr1cted funds of the charlty Comprise the unexpended balances of donatlons and grants held on trust subject to spedfic condltlons by donors as to how they may be used. At 1 Aprll 2024 Incomlng Re8ourca• r•8ourc•s exponded Tran8f•r8 At 31 March 2025 BBC Chlldren In Need Communlty Foundation for Nl (Mental Health Fund) LFT Charlt8ble Twst- Reset and Recovery Project LL8burn & Castlre8gh Communlty Grant Llsburn & Castlereagh Clty Councll PCSP - Endlng Vlolence Ag8ln8t Women and Glrl8 Llsbum & Castlor8agh Clty Councll PCSP Mld & East Antrtm Borough Councll PCSP Open Cotlege Netsvork Nl Probatlon Board for Northem Ireland - Addlcuon Ser¥lce8 Probatlon Board for Northern Ireland - Addlcllon Servlc88 ASPIRE Publlc Hoalth Agency Cl8ar ProJ8Ct- Teen Vaplng Project Publlc Health Agency Cost of Lfvlng Fund Publ1¢ Health Agency Clear Project - Rethink Your Drlnk Communlty Programme South Eastem Health & Soclal Care Trust Communlty Grant Th8 Nalional Lottery Communty Fund- Domiant Accounts Fund Nl The Screwfix Foundatlon 134 (134) 21.530 (21,530) (4.773) 2.227 347 3,876 (3,847) 378 4.000 (4.000) 5.000 (5,000) 153 (153) (580) 138,810 (136,585) (37) 492 477 47,000 (47,341) (8) 128 4,997 (4.997) 1,475 (1,475) 15 1,953 (1,968) 4,509 30,685 (32,074) (386) 2,734 50,000 3,926 (50.000) (3,926) 7,614 318,077 (318,363) (431) 6,897 ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Ro•trlctod funds (Contlnu•d) Pr•vlous year. Incomlng R•sourco• r••ourc•8 •xpond•d Tran•f•rs At 31 March 2024 2023 BBC Chlldran In Naad Communlty Foundation for Nl (Mentsl Health Fund) Dept of Justlce - Asset Recovery Community Scheme Educatlon Authorfty- Raglonel Davelopment Fundlng Llsburn & Castlareagh Clty Councll Ll8burn & Ca$tl•roagh Clty Councll PCSP Mld & East Antrim 8orough Councll PCSP NIHE Homele8snoss Prevenllon Funds Probatlon Board for Northem Ireland - Addlctlon SeNlces Proballon Board for Northem Ireland - Addlction Ser41ce8 ASPIRE Publlc Health Agency - Cost of Llvlng Scheme Publlc Health Agency Clear ProJ8ct- Mens Mental Health Cafe Publlc Health Agency Clear Project- Parent 8elf Care Project Publlc Healih AgenGy Clear Project- Rethlnk Your Drlnk Communlty Programme Recovery Mutual Ald Support Group The National Lottery Cornmunlty Fund - Domiant Accourrts Fund Nl 16,074 (15,940) 134 29,170 124,307 (153,457) (20) 9,000 (9,000) 1,988 (1,988) 57 4.290 (3,400) (eoo) 347 5,000 (5,000) 128 37,040 (37,008) 17) 153 (180) (537) 109,618 (108,557) (20) 504 (435) 80,000 (79,077) (11) 477 10,228 (9,719) 1,475 4,998 (4,998) (4,886) 4.992 (4,977) 15 4,999 (4,999) 1,866 28,229 (24,274) (1,312) 4,509 47,469 429,575 (465,472) (3,958) 7,614 ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Unr•slrlGtsd fund• The unre8trlded knnds of tha charlty comprfse the unoxpended balances of donations and grants whlch are not subject to specific condttions by donors and grantors as to how they may be used. These include deslgnated funds whlch have been set aside out of unrostrlcted funds by the trustees for specific purposes. At 1 Aprll 2024 Incomlng R•sourc•s r•Bourc expond•d Tran81•rn At 31 March 2025 Planned Serwlce D8lfvery Bu8ln8ss D6velopm8nt Ganeral fund8 141,120 44.223 1,156,663 64,415 5.625 2,459,983 (35,503> (4,367) (2.424,039) (45.757) (5,415) 51,603 124.275 40,066 1,244,210 1,342,(Y)6 2,530,023 (2,483,909) 431 1,408,551 19 An•ly•l• of n•t a•••ts b•lwoen funds Unrostrlctsd RMtrlct•d fund8 fuTrdB 2025 2025 Totsl 2025 At 31 March 2025: T8nglble assets Current 888etsl(Ilabllid88) 17,437 1,391,114 17,437 1,398,011 8,897 1,408,551 6,897 1,415,448 Unrestrlctad fund• 2024 R••lrlctod funds 2024 Total 2024 At 31 March 2024: Tangible assets Current assetsl(Ilablllil8s) 7,969 1.334,037 7.969 1,341,651 7,814 1,342,006 7,614 1,349.620 20 Relatod party transactlon8 Thè charlty was und8r the control of the board of trustees throughout the year. There are no related paty transactk)n5 to disdos& under FRS 102. None of th8 TTUStee8 r8C8tve remuneration or oth8r b8neflt from their work with the cherity. Any connectlon between a Trustee or senlor manager of the charfty V￿th organisations the charlty works wlth must be dlsclosed to the full Board of Trustees in the same way as any other contractual relatlonshlp wlih a related party. Durlng the period ASCERT did not enter Into any transactions wlth related partles. -30- ACTION ON SUBSTANCES THROUGH COMMUNITY EDUCATION AND RELATED TRAINING (ASCERT) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 21 Ca$h gon•ratod Iroml{absorb•d by) OP•fallon8 2025 2024 Surplusl(deficltl for th8 year 65,828 (54.136) AdJu8tmonts for. Investment income recognI8ed In statement of tlnanclal actlvltles Depreclatlon and impaimient of tangible fixed assets (57,048) 10,619 (58.889) 9,292 Movements In worklng capltal: (Increase) In dobtors Incre8881{decr8aBe} in cr8dltors (61,461) 85,479 (21.750) (7.647) Ca•h yn•rat•d fr0m1(a￿Orb•d by) op•ratlon8 43,417 (133,130) 22 Anaty*l• of chang•$ In not fund8 The charfty had no material debt dur5ng the year. -31-