DUNLEWEY ADDIcfIoN SERVICES LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 ( A COMPANY LIMITED B Y GUARANTEE AND NOT HAVING A SHARE CAPITAL) COMPANY REGISTRATION NUMBER N1027433 CHARITY REGISTRATION NUMBER NIC 107961 O'HARA SHEARER CHARTERED ACCOUNTANTS AND STATUTORY AUDITORS 547 FALLS ROAD BELFAST BTII 9AB
DUNLEWEY ADDICTION SERVICES LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 CONTENTS Page Reference and Administrative Infomiation Trustees Annual Report (including the Statement of Directors Responsibilities in respect of financial statements) 2-10 Report of the Independent Auditors to the Members, 11-13 Accounting Policies 14-16 Statement of Financial Activities (incorporating the income and expenditure account) 17 Balance Sheet 18 Statement of Cash Flows 19 Notes to the Financial Statements 20-26
DUNLEWEY ADDICTION SERVICES LTD REPORT OF THE DIRECTORS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 REFERENCE AND ADMINISTRATIVE INFORMATION Directors Jo Daykin - Goodall (Chairperson) Eoighan Conor Rafferty (Treasurer) Julie Louise Halliday Lauren Walls Registered Office 247 Cavehill Road Belfast BT15 5BS Auditors O'Hara Shearer Chartered Accountants & Statutory Auditors 547 Falls Road BelfasL BTI19AB Bankers Danske Bank Business Plus PO Box 183 Donegall Square West Belfast BTI 6JS Company Registration Number Nl 027433 Charity Registration Number XR 74025 Charity Commission for Northern Ireland Registration Number NIC 107961 Registered Charity Name Dunlewey Addiction Services Ltd Page I
Dunlewey Addiction Services Ltd Annual Review 01 April 2022 - 31 March 2023. Objects of the Company Dunlewey Addiction Services provides counselling, training, support and advice seNices in the field of addictions. We offer free and confidential counselling, training and mentoring for those experiencing difficulties with their own, or other people's substance misuse or gambling issues. Our services are delivered across a number of Health & Social Care Trusts areas in Northern Ireland. The Problem Gambling service is provided Ireland wide. The Centre's objects are for the relief of persons suffering from alcohol, solvents or drug dependency, the advancement of education and the protection of health and, in particular, to provide counselling for people who are Conrned about chemical dependency and to provide education and training on Substan misuse." Public Benefits The direct benefits flowing from Dunlewey Addiction Service organisation purpose include Supporting people to be in a better position to deal with issues across all aspects of their lives that have resulted from their addiction. Improve mental health and well-being of people with addictions. Provide individualised support to enhance the recovery joumey for service users. Support service users to build positive routines, structure, and goals into their daily lives. Empower people with addictions in the recovery process to deal with issues in their everyday lives. Promote a self-care approach to recovery. For families we develop a greater understanding of addiction issues being faced by their family member. Improve relationships between people with addictions and their families. These benefits will be evidenced through feedback from service users and regular internal and external monitoring and evaluation of all our services. An annual report is produced each year which collates the benefits identified. There is no harm arising from the organisation purposes. The beneficiaries are all individuals who are affected directly or indirectly by substance misuse and problem gambling issues.
There is no private benefit flowing from the organisation's purposes. Adult Services in Belfast HSCT area In the year 1st April 2022 - 31st March 2023, 272 service users availed of Dunlewey Counselling Services. In the year 1st April 2021- 31 $1 March 2022, 1878, sessions were offered. Service users have engaged at a steady and consistent level, from SMD'S, LDQ and alcohol audit scores, service user feedback, family input and referral agents, comments indicate that clients are taking onboard areas discussed and for the most part making positive changes. Substance use figures identified that alcohol dependency is still one the main drugs of choice among our service users in Belfast, however cocaine use has trebled among our service users. Evaluations of the service were overall very positive. 870/0- very positive. very helpful. stating more time would be beneficial. Over 550/0 of clients requested an extension on top of 6 sessions initially offered. The highest referral source was 'Self , followed by GP'S. Other referring agencies include Welcome organisation, mental health and community and voluntary organisations and, concerned relatives Funding from Homelessness Prevention allowed us to work with individuals and support workers in relation to providing pre-crisis intervention through advice, proactive interventions and targeting individuals at known risk. 316 Servi users have availed of this service. The age of the Servi users ranges from 19-73 with a higher percentage being male (62 % male, 38 % female). Service users have stated they feel understood and supported, sometimes to have someone listen without an agenda makes them feel human. Weekly service user return to talk which is reducing their isolation. Some Servi users have enrolled in other community groups, churches, and education schemes.
STEP 2 Services South Eastern HSCT During 2022 - 2023 the Step 2 Earfy Intervention Service supported 476 clients, providing a total of 4532 sessions to individuals affected directly or indirectly by substance misuse. REFERRALS, STATISTICS AND TRENDS During the 2022-2023 period the service received a total of 675 referrals. Family members affected by substance misuse accounted for 14 % of referrals. This is a 55 % increase from last year and a significant increase compared to previous years. This can be attributed to promotional work and netwothing, particularly with Carers support services. Males continue to be the primary cohort representing 60 % of adult treatment referrals however there has been a slight increase of 7 % in the number of females referring to the service. In comparison to last year, there have been slight shifts in age profile. Of note, we recorded a 7 /0 increase in referrals for 60 years old and over, and alcohol was registered as the Substan of Choi for 900/0 of these cohorts.3140-year-olds accounted for 30 % of referrals, an increase of 5 % since last year. Like last year, 20- 40-year-olds, represented 53/0 of all referrals, and 45% of these referrers cited alcohol as their primary substance, cannabis was the 2nd drug of choice at 20 % Alcohol consistently continues to be the preferred drug of choice, accounting for 58 % of adult treatment referrals, 53 % of this cohort reported using alcohol with no other substance. The number of clients reporting cocaine use stands at 140/0, With 64% of these reporting using cocaine only, and 36 % reported using cocaine in addition to another substance. 44 % of these referrals were for males aged 18-30yrs old. Self-referrals continue to be the primary Sour of referrals, representing 450/0 of referrals. Almost 8 % of referrals were re-referrals from clients who had previously used the service. Referrals from CAT remained static at approximately 35 % . While consistent with the previous year, It is still significantly lower than previous years. Discussions with CAT report this is due to clients presenting with complex needs who are not suitable for the Step 2 servi. 420/0 of referrals came from our partner agencies. The trend for online support continues despite the availability of face-to-face sessions, with just over half of our clients still opting for telephone or zoom calls. Clients cite the ease of acssibl11ty to online support as a benefit that has arisen from
the lockdown period by removing barriers such as physical andlor mental health issues, financial issues, and risks ie conrS about travelling to certain areas, or threats made against them. FAMILIES There has been a significant increase (55 % ) in the number of referrals received for family members. 5 % of these were for more than one family member, primarily parents, accessing the service in relation to an adult child. 84 /0 of referrals for family support were for female. Like previous years, females are the primary cohort accounting for 87.5 % of referrals, a slight increase from last year. The oldest person who referred for family support was a 79-year-old female. The majority of family members were self-referrals and referred in relation to an adult child. Overall, IMT outcomes report positive changes from beginning to end of treatment including increased coping skills, improved physical symptoms and an increased support network. While our family support has been on hold for most of the year, we have continued to support family members at point of crisis by providing ad hoc telephone support when needed. All family members ae provided with the "Taking the Lid Off, booklet via email or post when they are initially triaged. STEP 2 Partnership Services Southern HSCT This service is provided in partnership with Addiction Nl, Ascert and Extern. Dunlewey Addiction servIs are the lead partner. Over the last year of the Step 2 Partnership, we received 534 referrals, of which 146 have been allocated to Dunlewey. This past year the Step 2 Partnership has worked very hard to establish the Servi within the southern trust area. Our service has increased, and over this past year has become a valuable addition to the services offered in the Southern trust area. Our Tri-age meetings held on Monday morning continue to be an eX1]ent way for us to work together to offer the best Servi we can for our client's while also being an invaluable support to each other. We have developed a way of working together in an open and transparent way, which enables us to discuss client's clinical needs and which service is best suited to the individual. Over the last year we have continued to develop our way of working with the Community addiction team (CAT). We find having that direct contact and Judith from the CAT, sitting in on our tri-age meetings is invaluable. The Partnership have received 120/0 of their referrals from the CAT. This has been a key outcome of our Servi that in building this relationship we are now able to step client's up directly to CAT. We are also working directly wtth the GP federation in Newry/Mourne area to set up a meeting with the Practice managers with the aim of trying to establish a more fluid and direct referral pathway from GPS, this
could help to further reduce the referrals of step 2 client's being referred to the CAT and help reduce their waiting list for both the client and servi. The Step 2 Service was also represented at SDACT meetings,and contributed to connections meetings and consultation events on the New Substance Use Strategy and Mental Health Strategy. Our team of counsellors continue to actively contribute to the Substance Misuse Database (SMD) and the Impact Measuring Tool (IMT). After supporting our clients through the Covid 19 pandemic, and the changes and restrictions it brought with it, we have now been able to move forward. We have over the last year been able to gradually open up our faCe-tO-fa appointments. We make sure our clients are offered a number of options. Considering each client's needs, while also considering the health and safety of both client and counsellor. Our referral rates have been consistent while increasing over time. We continue to proactively engage with service users to encourage feedback. to ensure we are meeting the changing needs of our clients. We send feedback forms online, so clients feel free to send an anonymous response. while also offering evening appointments to meet client needs. Based on the feedback from clients we know how much they value the flexibility of our service. "I felt that the counselling I received helped support me in making better choices, I felt someone was actually listening.. "It was very important to me that I could have my sessions outside of my working hours, and Dunlewey accommodated this, I felt well supported by my counsellor." In addition to supporting clients to reduce the hann and risks associated with their use, we have also supported clients in their work with social services which has resulted in them gaining more aCsS to their children, as well as signposting to further education and volunteering opportunities. Signposting for the Recovery college, Arch Programme, and recovery groups. REFERRALS AND TRENDS 2022123 has been a year of continued growth in the southern trust area. Dunlewey have received 146 referrals through the partnership, with 13 of these being family members. We are working closely with referrers to help highlight the family support aspect of our service as this continues to have low referral numbers. It is still quite obvious from our numbers that our clients are feeling the benefit of having appointment options, but we are starting to see an increase in people wanting to return to fa-to- face appointments. "I tried counselling during the lockdown over the phone, I wasn't really able to connect to my counsellor, but an7 able to see my counsellor face to face now and am finding it extremely helpful."
We have seen that 70.5 % of referrals overall to our Servi are male and 29.5 % female. Also noticeable is that Dunlewey have only 3.2 % of referrals who have been born outside of Northern Ireland. Families Families make up 8.9 % of our referrals in this past year. 15.4% of our family referrals have identified as male, and 84.6% identifying as female. We have supported our family members not just by one-one counselling but by also supplying information and resources for eg: 'Taking the lid off and information on services available to support them, and their loved ones. We have also been signposting clients to Inspire who offer a zoom family support group,and find this has been a good resour and support for some family members. Step 2 Young People Services - (11-25 year olds) Southern HSCT Service users (SU'S) described as an 11 to 25-year-old with substance mild to moderate substance uselmisuse concems. To date there have been 2190.5 hours provided to 311 SUS. each SU receiving an average of 7 hours of support. This includes 225 referrals received 22-23 and provision of continued support to those referred 21-22-total of one-to-one hours provided to service users include follow up for appointments, check ins, social service support, supervision, session planning and admin write ups. One to one provided to service users are comparative to previous year. More service users have been availing themselves of group work alongside one to one support. Whilst the one-to-one therapy allows for in-depth exploration of sensitive issues, the groupwork offers diversity of viewpoints and peer support. Peer support and feedback from the group may account for the redUd requirement for one-to-one therapy. Group work: This year has seen a significant uptake in groupwork with 11 group workshops completed- (4 x 4-week duration, 5 x 6-week duration and 2 x 8-week duration) 150 young people were provided with groupwork, 27 of which did not register with the service for additional 1-1 support. In association with the Arts Council Nl, DA-FACTS worked in collaboration with a choreographer and drama facilitator to deliver a workshop to a group of young people exploring the pressure of being a young person. of wanting to fit in with the crowd yet accepted for being unique. These drama therapy workshops supported and allowed the young people to develop self-awareness, express emotion, increase their self£steem and Confiden and improve relationships with self and others. Different drama techniques, activities and exercises were incorporated to help the young people explore their emotions and work through challenging Itfe experiences.
On completion, the group produced a short movie depicting their interpretation of the topics explored and presented it to their friends and family at a celebratory event. Family Support: Family support has been provided to Engaged, families with a young person attending the service and non-Engaged. families that do not have a young person attending for support. 53 Engaged Families provided with support. with a total of 431 hours delivered to families equating to 8.1 hours of support per family. A family can be defined as having more than one person, a total of 92 family members have reiVed support. Some of this support has been one off interventions, sign posting, awareness raising and providing a safe space to offload. Non-engaged family support to 43 families, a total of 397.25 hours for support equating to 9.2 hours of support for each family. It is reported by staff that families are consistently requesting additional sessions as they feel 5 is "just not enough" This is especially the case when the problematic substance user is at pre- contemplation stage. Online support has been offered to families and this blended approach offers flexibility to suit the needs of working parentslgrandparents. As well as online, the support provided has been via telephone and text along with hours provided for appointments or other work that supports a service user's I family recovery care plan. This has included attendance at case conferencing, leaving & aftercare reviews, Criminal Justice I Social Services reports and step up / down handovers, peer support I supervision meetings and clinical supervision. Problem Gambling Service- Nationwide Since 2008 Dunlewey Addiction Services have been providing services to individuals experiencing issues with problem gambling across the island of Ireland. We have also provided accredited Problem gambling awareness training to staff in bookie shops, credit unions and banks and community and voluntary organisations From 1st January 2022 - 31 sl December 2022 there were 3860 calls made to the problem gambling helpline. The calls were made up as follows: _ 70 % Brief interventions & Health & wellbeing 20 % Referred 1 to 1 counselling. 10 % Other
30 % of calls were made by a family member+ Dunlewey Addiction Problem Gambling Service offered 1365 counselling sessions to 230 service users. The majority of sen11 users were self-referral (640/0). The majority of service users attending the counselling service were male (770/0) compared to females at (23 % ). 2544 years old was the highest age category representing (68 % ) of all service users. The highest presenting gambling activty was Online Betting (27 % ) followed by (21 % ) betting on horses at the bookies. 25 % of service users gambling activity was in house machines at bookies, arcades and casinos. Over 880/0 found the counselling service to be very helpful. New ARCH Programme The New ARCH programme is funded by the National Lottery to support clients in recovery from Substan misuse. The aim of the programme is to provide tailored support to individual's needs to enhan their recovery journey. Support includes weekly well-being activities, one to one mentoring and coaching, group-based sessions and family and peer support. It is targeted at people who have experienced significant problems as a result of their addiction and requires additional support to ensure that they remain in the recovery prosS. Between April 22 and March 23, 118 referrals were received for the New ARCH programme. Of the referrals received 460/0 {54} were from the South Eastern Trust, 43 % (51) from the Belfast trust and 11 % (13) from the Southern Trust. 100 0/0 referrals were for aftercare treatment for those in recovery. As this is a new programme no family referrals have been reiVed this year. The gender of referrals to the New ARCH programme was 350/0 (41) for females of the overall referrals and 65 % (77) for males. Alcohol continues to be the preferred drug of Choi with 59 % (69), prescription medication was 13 % (15), cocaine 100/0 (12), cannabis 6 % (7), Heroin 30/0 (4) and gambling 1 % (1), unknown 80/0 {10). The age range of referrals were the highest for the 25 to 34 age group at 31 % and 570/0 of all referrals were aged between the 25 and 44 age range. Referrals for the 18 to 24 age group was 5 % (6), for the 25 to 34 age group the referrals were 310/0 (36), 26 % (31) of all referrals were between 35 to 44 age group, the 45 to 54 age group was 220/0 (26), the 55 to 64 age group was 120/0 (14) and 64 + 1 % (1) and age unknown 3 % (4). Referrals to New ARCH were received by a number of different services. The highest referrer to the New ARCH programme was Dunlewey counselling services
with 40 % (47) of referrals, followed by self-referrals with 250/0 (30) and then CAT at 17 % (20). Other referrals were received by Extern 8 % (10), Other HSC 3 % (4), Carlisle House 3 %, (3) SMLN 2 %, (2) CMHT 1 % {1) and PBNI 1 % (1). Followvon support for New ARCH participants Fifty-five of the participants that completed the new ARCH programme werreferred onto the New ARCH monthly support group. Twenty-eight of the previous New ARCH participants were referred to the Experts by Experience group developed by Dunlewey to provide an opportunity to engage in healthy social activities. Eleven New ARCH participants were referred to the focus group which meets every two months to discuss the New ARCH groups and any ideas or changes that may need to happen to ensure the programme meets the needs of the participants. Eighteen previous New ARCH participants felt that further counselling would be helpful for them. Some participants became more aware of their issues while completing the New ARCH group and wanted to explore this further. Seven of the previous New ARCH participants completed Level 2 OCN in peer support. Communications A range of communication plafforms including website, social media, local newspapers enabled us to circulate key information regarding our services. We also attend networking opportunities to enable staff to circulate key infomiation about our services. We actively promoted. participated in and contributed to a range of public consultations, events and workshops and actively engaged with stakeholders from key statutory agencies. Financial review Principle Funding Sources. Dunlewey addiction Services secured fvnding from a number of sources during this period covered by this report including.. BHSCT, PHA, PCSP, Gambling Awareness Trust, Big Lottery, Homeless Prevention Fund, LFT. Partnership Working.
We maintain excellent working relationships with all our stakeholders and partner agencies. Reserves Policy Dunlewey Addiction Services have a detailed reserve policy in pla which is subject to annual review. The policy aims to have £400,000 of cash reserves which approximates to six months of outgoings including potential redundancy costs. Plans for Future funding. .During this year Dunlewey Addiction servi celebrated 35 years of supporting individuals affected by Substan misuse. The occasion was celebrated with a Gala Ball at Belfast City Hall. The theme of the evening was "Celebrating Recovery" and was inspired by the many Servi users we have supported during this time. service users past and present played an active and vital role in planning and preparing for the event and proactively engaged in various activities such as art, poetry, writing, singing, and drama This culminated in the production of our "Stories of Recovery" Book that encompassed contributions from clients who shared their journey of recovery in the hope that it can help inspire others wo are starting on their recovery joumey. It is expected that the New Substance Misuse Strategy Commissioning Framework will be published this year and in accordan with this we will re-tender for existing services and also develop new applications for further programmes. We will build on our knowledge and experien and continue to apply to a range of other funding streams. Declaration This report was approved by the Board on its behalf by: Jo Daykin-Goodall Chairperson Dunlewey Addition SeN]s 2023 and thereafter signed on Date: io
DUNLEWEY ADDICTION SERVICES LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS, Opinion We have audited the financial statements of Dunl¢wey Addiction Services Ltd (the 'charity') lor the year ended J l March 202J which comprise the Statement of Financial Activities. the Balance SheeL the Statement of Cash Flows and the notes to the financial stat¢ments, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 Thefinancial Reporting Srandard applicable in the UK and Republic ofIreland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements: give a true and fair view of the state of the charitable company's affairs as at i l March 202) and of its incoming resources and application of resources, including its income and expenditure for the year then ended. have been properly prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l Janauary 2015) - (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the accounts section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. W¢ believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern We have nothing to report in respect of the following matters in relation to which the ISAS (UK) require us to report to you where: the trustees, use of the going concern basis of accounting in the preparation olthe financial statements is not appropriate. or the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charity's ability to continue to adopt the going conc¢rn basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue. Other information The other information comprises th¢ inforniation included in the annual reporL other than the financial statements and our auditor's report thereon. The trustees are responsible for the oth¢r information. Our opinion on the financial statements does not cover the other infomiation and. except to the extent otherwise explicitly stated in our repoQ we do not express any fonn of assurance conclusion thereon. In connection with our audit of the financial statements. our responsibility is to read the other inforniation and, in doing so, consider whether the other infortnation is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to det¢nnine whether there is a material misstatement in the financial statements or a material misstatement ofthe other infonnation. If, based on the work we have perfomied, we conclude that there is a material misstatement of this other infonnation. we are required to report that fact. We have nothing to report in this regard. Pagell
DUNLEWEY ADDicfioN SERVICES LTD FINANCIAL STATEMEiSTS FOR THE YEAR ENDED 31ST MARCH 2023 REPORT OF THE INDEPENDENf AUDITOR TO THE MEMBERS, Matters on which we are rtquired to report by exception In the light of the knowledge and understanding of the Trustees and its environment obtained in the course of the audit, we have not identified material misstaiemenls in the Trusiees, ReporL We have nothing lo rew)rt in respect of the following matters in relation to which the Companies Act 2006 requires us to report lo you if, in our opinion: sufticient accounting record5 have not bcen kept- or the financial statements are not in agreement with the accounting records. or certain disclosures of trusiees, remuneraiion specified by law are noi made; or we have not received all ihe inforniation and explanations we require for our audiL Responsibilities of trns¢ees As explained more fully in the Statemeni olTruslees' ReswTrnsibilities. the trusiees. who are also the directors of the charity for the purpose of company law, are reSnSIble for the preparaiion of the financial SmentS and for being satisfied that they give a true and fair view, and for such iniemal conlrol as the direcrS ddern)ine is necessary to enable the preparation of financial statements that are free from material misstatemenL whdher due io fraud or error. In preparing the financial slatemenls. the Irusiees are resp)nsible for assessing ihe charity's ability to continue as a going concern, disclosing, as applicable. matters relaled to going ¢on¢ern and using the going ¢oncern basis of a¢couniing unless the trustees either intend to liqvidate the company or to Cease OpelOnS. or have no alls11¢ alternative but lo do so. Audilor's responsibilities for the udit of the finaneil Statements Our objectives are to obtain reasonable assurdnce aEM)ut whether the financial statements as a whole are free from material misstatetnent, whether due to fraud or error, and to issue an audito¢s reFX)rt that includes our opinion. Reasonable &8surance is a hi level ot assurance. bLEt is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatemcnt when it exists. Misstatctnents can arise frotn fraud or error and are considered tnaterial it. individually or in the aggrcgate, they could rvdSonably be expectcd to influcnce the cconomic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, arc inslan¢es of tKill-¢Otnpliance with laws rcgulations. Wc dc5ign proccdurcs in line with our responsibilities. outlincd alK>ve. to dctc¢t tnatcrial Jnisstatctncnts itt rcspcct of i¢gUlarItICs, including fraud. The extent lo which our procedures arc capablc oldeiecting irregularitiffj including frau& is dctailcd bclow. Explanation as to what extent the audit Was CODsidered capable of detecting irregularities, including fraud The objectives of our audit in resPCCt of fraud, arc to idcntify and assCS5 thc risks of tnateria] misstatcmcnt of thc financial statetnents due to fraud- to obtain sufficicnt appropriatc audit evidcncc regarding the assessed risks of tnaterial misstatetncnt due io fraud, through designing and itnplcmcnting appropriate rcsponscs to those a5scssed risks. and to respond appropriately to instanccs ot"fraud or suspcclcd frdud identified during thc audit. However, thc primary responsibility for thc prevention and detcction of fraud rcs15 With knth tnanagement and those chargcd with governance of the Charity. Our approach was as follows: We obtained an understanding of the legal and regulatory tyquirements applicable to the charity and considered that the most significant are the Companies Act 2006 and the Financial Rewrting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective l Janaury 2015) - (Charilies SORP (FRS 102). Enquiry of management. those charged with govemance and the entity'5 solicitors around actual and tK)tential litigation and claims. Enquiry ot entity Staff in compliance functions to identify any instances of any non-compliance with laws and regulations. Rcvicwing financial statcment disclosures and testing to supporting docutncntation to assC55 compliance with applicable laws and regulations. Page 12
DUNLEWEY ADD[lON SERVICES LTD FINAIYCIAL STATEINIENTS FOR THE YEAR ENDED 31ST MARCH 2023 REPORT OF THE INDEPENDENf AUDITOR TO THE MEMBERS. Auditing the risk of management override of control& including thmugh testing journal entries and other adjustments for appropriateness, and evaluating the business rdtii)nale of significant trationS outside the nornjal course of business. As part of an audit in accordance with ISAS (UK) w¢ exercise ptY>fessional judgement and maintain professional scepticism throughout the audit. We also- Identify and assess the risks of material misstatement of the financial sLMents. wheiher due lo fraud or error, design and perforni audit procedures restK)nsive to those risk5. and obtain audit evidence that is suffi¢ienl and appropriate lo provid¢ a basis for our opinion. The risk of not detecting a materia] missiatement resuliing from fraud is higher than for one resulting from error, as frdud may involve collusion, forgery. intentiona] omissions, misrepresenlaiions. or the override of internal control. Obtain an understanding of internal control relevant the audit in order to design audit prwedure5 that are appropriate in the circumstances, bul not for the purtK)ses of expressing an opinion on th¢ effectiveness of the company's internal control. Evaluate the appropriatencss of accounting wjlicies used and th¢ re&sonableness of accounting estimates and related disclosure5 madc by the directOTS. Conclude on the appropriateness of the director5, use of the going concern basis of accounting and. based on the audit evidence obtained, whether a material uncertaintv cxisls rclatcd to events or conditions that may cast signifi¢ant doubt on the charity's ability to continue &5 a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditorfs rctx)rt to the related disclosures in the financial statements or, if such disclosures are inadequate, to tniKlify our opinion. Our conclusions are based on the audit evidence obtained up to our auditorfs retK)rt. Howevcr, future events or conditions may cause the charity to cease to continue as a going concern. Evaluate the overall presentaiion, structure and content of the financial ststements. including the disclosures, and whether the financial statements represent the underlying trnnsactIor and events in a manner that achieves fair presentation. A further description of our restK)nsibilities for the audit of thc financi statements is Iated on the Financial Reporting Council's website at: http:Ilwww.frc.org.uklauditor5rc5tx>nsibilities. This description fomis part of our auditorfs report. We comtnunicate with those charged with gov¢mance regarding. among other tnattcrs. the planncd scope and liming of the audit and significant findings, including any signifitrdnt deficiencies in internal control that we identify during our audit. Use of our report This report is made solely to the chariiable company's members. as a ix)dy. in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and rcgulations tnadc under th Act. Our audii work has been undertaken so that we tnight state to the charitable company's members thosc matters we are required to stale to them in an auditors. reFM)rt and for no othcr purw>se. To the fullest extent pertnittcd by law, we do not accept or assume resp)nsibility to anvone other than the charitable company and it members &s a knd for our audit work. for this reFKTrrL or for the opinions we have fornied. LAWRENCE SHEARER F.C.A., Senior Statutory Allditor FOR AND ON BEFL4LF OF O'FL4RA SHEAREFL Statutory Auditor O'HARA SHEARER CHARTERED ACCOUt+rrAwrs AND STATUTOR Y AUDITORS 547 Falls Road Belfast BTI19AB Dated: 16th Novemkr 2023 Page 13
DUNLEWEY ADDICTION SERVICES LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 STATEMENT OF ACCOUNTING POLICIES Accounting Convention and Basis of Accounting The financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard which applies in the UK and Republic of Ireland (FRS 102) (effective l January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Going Concern At the time of approving the financial statements, the trustees, have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees, continue to adopt the going concern basis of accounting in preparing the financial statements. Income Recognition Encome is recognised when the Charity has entitlement to the funds, any perfom)ance conditions attached to the item(s) of income have been meL it is probable that the income will be received and the amount can be measured reliably. Interest Receivable Interest on funds held is included when receivable and the amount can be measured reliably" this is normally upon notification of the interest paid or payable by the Bank. Resources Expended All expenditure is accounted for on an accruals basis and is classified under headings that aggregate all costs related to the category. Fundraising costs include the costs of advertising, producing publications, printing and mailing fundraising material, and staff costs in these areas. Costs of charitable activities include direct expenditure incurred through operational activities. Governance costs represent the costs associated with the governance arrangements of the charity which relate to the general running of the charity as opposed to those costs associated with fundraising or charitable activity. Fixed Assets All tangible fixed assets are recorded at cost. Page 14
DUNLEWEY ADDICTION SERVICES LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 STATEMENT OF ACCOUNTING POLICIES Conlinued Depreciation Depreciation is calculated to write off the cost of fixed assets over their estimated useful lives at the following rates: Premises Improvements 4% residual value Long Leasehold Property 2% Straight line Proteus 250/0 residual value Fixtures, Fittings and Office equipment 250/0 residual value Repairs and Renewals All repairs and renewals are written off as incurred Pension Costs The charity does currently operate a pension scheme. Debtors and Prepayments Trade debtors and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Creditors and Provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are nonnally recognised at their settlement amount after allowing for any trade discounts due. Financial Instruments The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. Foreign Currencies Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the net movement in funds. Page 15
DUNLEWEY ADDICTION SERVICES LTD FINANCIAL STATEMEiYrs FOR THE YEAR ENDED 31ST MARCH 2023 STATEMENT OF AccouiYfING POLICIES Continued Fund Accounting Unrestricted funds are general funds that are available for use at the Trustees, dIsCtion in furtherance of the objectives of the charity. Designated funds are unrestricted funds set aside by the trustees out of unrestricted funds for specific future purposes. Restricted funds are those given for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. The income received from funders depends on the charity m¢eting detailed criteria on expenses plans. Grants given under such conditions are also given subject to them being obtained for in connection with the furtherance of the charity's aims and objectives. Such income can be repayable to the funder if such expenses plans and criteria are not met. Such income is only deferred when the donor specifies that the grant/donation must only be used in future accounting periods. or the donor has imposed conditions which must be met before the charity has unconditional entitlement. Income from charitable activities includes income received under contract or where entitlement to grant funding is subject to specific perforn]ance conditions is recognised as earned as the related goodslservices are provided. Grant income included in this category provides funding to support perforniance activities and is recognised wh¢re there is entitlernent, certainty of receipt and the amount can be MSU[ed with sutTicient reliability. Incom¢ is deferred when: fees/perforniance related grants are received in advance of the perfonnance/event to which they relate. Reserves Policy Unrestricted funds are needed to provide funds which can be applied to specific projects to enable these projects to be undertaken at short notice and to cover the running costs of the Charity for a limited period, should there be a significant shortfall in projected income. The Directors consider it prudent that unrestricted reserves should be suificient to avoid the necessity of realising fixed assets held for the Charity's use and to cover six months expenditure. Page 16
DII%4LEII'ETr".4DDicfioN SERVICES LTD STATEIIENT OF FINI .4NCI.IL.4CFII'ITIES FOR THE I EAR £IDED 315T .NIARCH 21123 inco orati the inc¢Trme and ex enditure actount Linrestricted Rt5tricted ETrdownment TOTAL TOTAL Funds Funds FuDd5 2023 2022 NOTES INCOINIE AND ENDOWNTrIEf+4TS FROM: Donations and legacies Income from investments Income from charitable activities Income from other trading activities 13.703 147 13.703 3,300 147 615 782,257 853.391 1.605 782,257 1,6)) TOTAL INCOlE AND ENDOWNINIEYrs 13.850 783,890 797,740 858,911 EXPENDITURE ON: Expenditure on raising funds Expenditure on charitable activities Other expenditure Net gain51{Ios5¢5) on inv¢stments 10.131 665.729 10.131 1,582 66i,729 701,479 TOTAL RESOURCES EXPENDED 675,860 675,860 703,061 NET INI COfvIEI(EXPENDITIIRE) 1350 10&030 121,880 155,850 TrAnsfers between funds 107.588 (107.588) NET movEIENT ILN FUNDS 121.438 442 121,880 155,850 RECONCILIATION OF FUNDS TOTAL FUNDS BROUGHT FORIV.4RD 478,250 218,060 696,310 540,460 TOTAL FUNDS CARRIED FORWARD 599.688 218502 818,190 696,310 The StateJneDt of Financial Activities includes ll gaiD5 and losses in the yer and tbtrtftsre a Statement of Total Ree&gnised Gains and Losses has Dot been prepared All of the above amounts relate lo continuing xctivities The ttompllyÉthg ttoryllting 11¢1¢8 #d ihe thoits fom of thest fi¢1a1 stsiements Pa8e 17
DUNLEWEY ADDICTION SERVICES LTD BALANCE SHEET AS AT 31ST MARCH 2023 2023 2022 NOTES FIXED ASSETS Tangible assets 37,096 40,259 CURRENT ASSETS Debtors and prepayments Cash at bank and in hand 12 820,974 804,467 820,974 804,467 Creditors: amounts falling due within one year 13 (39,880) {148,416) NET CURRENT ASSETSI{LIABILITIES) 781,094 656,051 TOTAL ASSETS LESS CURRENT ASSETSI( LIABILITIES ) 818,190 696,310 Creditors: amounts falllng due after more than one year NET ASSETSI(LIABILITIES) 818,190 696,310 FUNDS: ENDOWNMENT FUNDS UNRESTRICTED INCOME FUNDS 14115116 599,688 478,250 RESTRICTED INCOME FUNDS 141E5117 218,502 218,060 818,190 696,310 These financial statements were approved by the Trustees on 16th November 2023 and are signed on their behalf by: Daykin-Goodall Trustee DATE 16th November 2023 The xceotnpanyiDg Accounting policies gnd notes form part of these financial statemellts Page 18
DUNLEWEY ADDICTION SERVICES LTD STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST MARCH 2023 2023 2022 NOTES CASHFLOWS FROM OPERATING ACTIVITIES Cash generated from operations 10 16,507 169,385 Net cash inflow/(outflow) from operating activities 16,507 169,385 ' Investing activities Investtnent income Purchase of tangible fixed assets Acquisition of investments Disposal of investments Disposal of tangible fixed assets Net cash from investillg activities Increasel(deerease) in cash and cash equivalents in tbe year 16,507 169,385 Cash and cash equivalents at tbe beginning of the year 804,467 635,082 Cash and cash equivalents at the elld of tbe year li 820,974 804,467 Relating to: Cash at bank and ill hand li 820,974 804,467 The ac¢ompanying aecountillg policies and notes form part of these financial statements Page 19
DUP4LEWEY ADDICTION SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE I'EAR ENDED 31ST MARCH 2023 I. DONATIONS AND LEGACIES Unrestricted Restricted Funds Fund$ Unrestricted Restricted Funds Funds 2023 2022 Donations Legacies 13,703 13.703 3,300 3,300 13.703 13.703 3,300 3.300 2. INCOME FROM INVESTMENTS Unrestricted Restricted Funds Funds Unrtstrieted Restricted Funds Funds 2023 2022 Income from UK listed investments Incotne from cash 147 147 615 615 147 147 615 615 3. INCOME FROM CHAIUTABLE ACTIVITIES Unrtslrieted Restricted Funds Funds Unrestricted Restricted Fllnds Funds 2023 2022 Belfast Health & la1 Care Trust Ladbrokes A McLean Bookniakers Toal Bookniakers Sports Infomalion Servitts Litnited Gambling Awareness Trust Public Health Authority Northern Ireland Housing Executive Poli¢ing & Community Safety Partnership Depaul National Lottery Big Lottery Big Lottery- COVID 19 Award5 for All Annagh & Banbridge & Craigavon Council Beltast City Council Central costs Clear Project Art5 Council for Northern Ireland 89,454 21.600 89.454 21.600 72,653 72.653 5,692 132,994 444.191 17.100 14,108 5,692 132.994 444,191 17.IIM) 14,108 16,242 16,242 149,338 149,338 429,883 429,883 14,040 14,040 23,166 23,166 5.740 5.740 49.006 49.006 151.686 151.686 10,000 3,778 4,000 10.000 3,778 4,000 87.156 8,000 87,156 3,000 5,112 3.000 5.112 8,000 Less: Deferred Income {122,291) (122,291) 782.257 782.257 87.156 766.235 853.391 4. INCOME FROM OTHER TRADING ACTIVITIES Unrestrieted Restrieted Fund5 Funds Unrestriettd Restricted Funds Funds 2023 2022 Fundraising and training 1.633 .633 1,605 1,605 .633 1.633 1,605 1,605 Page 20
DUIYLEWEV ADDICTION SERVICES LTD NOTES TO THE FIINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 5. EXPEP4DITURE ON RAISING FUNDS Unrestricted Restricted Funds Fllnds Unrestricted Restricted Funds Funds 2023 2022 Promotional and fundraising costs 10,131 10.131 .582 1,582 10.131 10.131 1.582 1,582 6. EXPENDITURE ON CHARITABLE AcfivITIES Unrestrieted Restricted Funds Funds Unrestricted Restrieted Funds Funds 2023 2022 Wages and salaries (See Note 8) Social security ¢osls (See Note 8) Scssional Councillor5 Training Costs Progratnme cosls Room hire Repairs and maintenan¢e Motor and Irayelling expenses Supervision Helplines Subscriptions Postsge, printing and stationery Dcprcciation and impairnient Sundry exnseS 335,480 34.347 165,388 30 42,299 8,162 4.692 3.397 2,825 10.568 335.480 34,347 165.388 30 42,299 8,162 4,692 3.397 2,825 10.568 356.548 356,548 36,768 36.768 123,247 123,247 1,074 1,074 16,829 16,829 1,143 1,143 4,165 4,165 911 4,665 9,938 421 4,467 3,383 300 4,665 9.938 421 4,467 3,383 300 3,404 3.162 3,404 3.162 613.754 613,754 563,859 563059 Support Costs and Governance costs Central costs Telephone and intemel Computer costs Website development Light and hcat Rent and rates Insurance Professional fees Audit fees Bank interest and charges 350 6.748 1,985 350 6,748 1.985 87,156 7.412 4,197 87,156 7.412 4,197 1.407 24.953 3,692 7.798 4,81M) 242 ,407 24,953 3,692 7.798 4,800 242 570 22,787 4.209 6,342 4.800 147 570 22,787 4.209 6,342 4,800 147 51.975 51,975 137,620 137,620 TOTAL EXPENDITURE ON CHARITABLE ACtIVlTIES 675060 675,860 703.061 703.061 Page21
DUNLEWEY ADDICTION SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 7. NET (OUTGOING)I INCOMING RESOURCES FOR THE YEAR This is stated after chargingl(crediting) 2023 2022 Auditors remuneration Depreciation 4,800 3,163 4,800 3,383 8. SALARY COSTS AND EMOLUMENTS 2023 2022 Total staff costs were as follows: Wages and salaries - key management personnel Wages and salaries - other staff Employer social security costs - key management personnel Employer social security costs - other staff Employer social security costs - Statutory Maternity Pay Recoverable Employer social security costs - Employment Allowance 77,981 257,498 10,480 28,868 72,401 284,147 9,348 31,420 (5,000) (4,000) 369,827 393,316 The average monthly number of employees during the year was as follows: 2023 Number 18 2022 Number 16 No employees had emoluments in excess of £60,000 (2022: £Nil) Trustees, remuneration and benefits There was no truste¢s' remuneration or other benefits for the year ended 31 st March 2023. (2022.. £Nil) Trustees, Expenses There were no trustees, expenses paid for the year ended 31 st March 2023. (2022: £Nil) Page 22
DUNLEWEY ADDICTION SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 9. TANGIBLE FIXED ASSETS Long Leasehold Property Fixtures Fittings & Equipment Proteus Total COST As at 1st April 2022 80,560 133,275 10,954 224.789 Additions Disposals As at 3 1st March 2023 80,560 133,275 10.954 224,789 DEPRECIATION As at I st April 2022 42,745 130,843 10,942 184.530 Charge for year Eliminated on disposal 2,549 608 3,163 As at 3 1st March 2023 45,294 131.451 10.948 187,693 Net book value 2023 35,266 1.824 37,096 Net book value 2022 37,815 2,432 12 40,259 10. RECONCILIATION OF OPERATING PROFIT TO NET CASH FLOW FROM OPERATING ACTIVITIES FROM OPERATING ACTIVITIES 2023 2022 Operating Surplus/(Deficit) for the year Depreciation Movement in debtors Movement in creditors Gain on investtnents (Profit)ILoss on disposal of Fixed Assets Investment income 121,880 3,162 155,850 3,383 5,494 4,658 (108,535) Net eash inflow/(outflow) from operating activities 16,507 169,385 Page 23
DUNLEWEY ADDICTION SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 11. BANK AND CASH 2023 2022 No I Project Account IOA South Account No 3 Account Ballymena YPS Account North & West YPS Account Reserve Account Mastercard Account Petty Cash Account 16,467 123,175 570 6,606 79 257 (9) 803,141 673,859 (65) (65) 789 589 820,974 804,467 12. DEBTORS: Amouiyfs FALLING DUE WITHIN ONE YEAR 2023 2022 Debtors Prepayments 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Bank overdrafts Trade creditors Taxation and social security costs Net pay control account Other creditors Accrued expenses Deferred income 689 3,261 (105) 1,244 34,791 689 3,662 (86) 1,446 20,414 122,291 39,880 148,416 Page 24
DUNLEWEY ADDICTION SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 14. ANALYSIS OF NET ASSETS BY FUND Fixed Assets Current Charity use Assets Current Liabilities 2023 2022 Total Funds Unrestricted funds Restricted funds 599,688 221286 599,688 478.250 (39,880) 218,502 218.060 37.096 37,096 820,974 (39.880) 818,190 696,310 15. ANALYSIS OF MOVEMENT IN FUNDS Opening Balance Incoming Resour¢es Resources Expended Inter-Fund Transfers 2023 2022 Restricted Funds No l Account New Arch Lottery Gambling Awareness Trust Belfast Health and Social Care Trust Step 2 Southern Trust YPS Step 2 South Eastern Trust Step 2 Partnership Policing & Community Safety Partnership Northern Ireland Housing Executive (33.534) 60,441 28,968 7202 31.670 78,599 44,714 6.745 49,006 160,286 90,454 157.830 236.197 52,164 14.108 17.100 (31,526) (47,500) (106.464) (92,836) {160.259) (186.021) (27,634) (6.520) (17.100) (58.315) (33.534) 61,947 60,441 82,790 28,968 4,820 7.202 29,241 31,670 68,775 78,599 29,244 44,714 (60.000) (40,000) (7,588) 218,060 783,890 (675,860) (107,588) 218,502 218,060 Unrestricted Funds Accumulated General Fund Sundry Income Central Costs Bank Interest Receivable 236,969 29,391 208,838 3.052 107.588 344,557 236,969 43,094 29,391 208,838 208,838 3.199 3,052 13,703 147 478250 13,850 107,588 599,688 478,250 TOT AL FUNDS 696JlO 797,740 (675,860) 818,190 696,310 Page 25
DUNLEWEY ADDICTION SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 16. UNRESTRICTED INCOME FUNDS 2023 2022 Balance at I st April 2022 478,250 252,179 Incoming resources for the year Resources expended for the year Transfers between funds 13,850 91,071 107,588 135,000 Balance at 31 st March 2023 599,688 478,250 17. RESTRICTED INCOME FUNDS 2023 2022 Balance at 1st April 2022 218,060 288,281 Incoming resources for the year Resources expended for the year Transfers between funds 783,890 767,840 (675,860) (703,061) (107,588) (135,000) Balance at 3 1st March 2023 218,502 218,060 18. LEGAL STATUS Dunlewey Addiction Services Ltd is a Company Limited by Guarantee. Each member has agreed to contribute £1 in the event of a compulsory winding up. Dunlewey Addiction Services Ltd is registered with The Charity Commission for Northern Ireland, Charity Number 107961. date of registration 23rd November 2020. Dunlewey Addiction Services Ltd is a recognised Charity within the definition of Section 360(3) Income and Corporation Taxes Act 1970 by the Commissioners of the Inland Revenue. 19. CONTINGENT LIABILITIES Since incorporation the charity has received various revenue and capital grants. A contingent liability exists to repay these grants should the conditions under which thet are awarded are not achi¢v¢d. 20. POST BALANCE SHEET EVENTS There have been no significant events affecting the Charity since the year end. Page 26