DUNLEWEY ADDICTION SERN'ICES LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 ( A COMPANY LIMITED B Y GuAR￿￿TEE AND P40T 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 2024 CONTENTS Page Reference and Administrative Information 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 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 2024 REFERENCE AND ADMINISTRATIVE INFORMATION Directors Jo Daykin - Goodall (Chairperson) Eoighan Conor Rafferty (Treasurer) Julie Louise Halliday Lauren Walls ReiFiStered Office 247 Cavehill Road Belfast BT15 5BS Auditors O'Hara Shearer Chartered A¢countsnts & Statutory Auditors 547 Falls Road BelfasL BTI19AB Banlcers Danske Bank Business Plus POBOX 183 Donegall Square West Belfast BTI 6JS Company Registration Number NI O?7433 Charity Registr2tion Number XR 740?5 Charity Commission for Northern Ireland ReGistr2tion Number NIC 107961 Registered Charity Name Dunlewey Addiction Services Ltd Page I DUNLEWEY ADDICTION SERVICES LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS, Opinion We have audited the financial statements of Dunlewey Addiction Services Ltd (the 'charity'} for the year ended J l March 2024 which cotnprise the Statement of Financial Activities, the Balance SheeL the Stateillent of Cash Flows and the notes to the financial statements, including a summary of sitsnificant accounting policies. The financial reporting framework that has been applied in their preparation 15 applicable law and United Kingdom Accountino Standards, including Financial Reportino Standard 102 Thefinancial Reportina Standard applicable in rhe UK and Republic ofJreland (United Kintsdoin 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 J l March 2024 and of its incoining 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 January 2015) - (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS IO?)" 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 responsibilitie5 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. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to Goints eoncern We have nothints to report in respect of the following matters in relation to which the ISAS (UK) require u5 to report to you where.. the trustees, use of the going concern basis of accounting in the preparation of the 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 concern basis of accountino for a period of at least twelve months from the date when the financial statements are authorised for issue. Other information The other inforniation comprises the information included in the annuaI reporL other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information an( except to the extent otherwise explicitly stated in our report, 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 information and, in doing so, consider whether the other infonTAation is Tnaterially inconsistent with the financial statetnents or our knowled(re obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material rnisstaternents, we are required to deterniine whether there is a fftateriaI misstatement in the financial statements or a material misstatement of the other infomiation. If, based on the work we have perfornied, we conclude that there is a material misstatement of this other inforn)ation. we are required to report that fact. We have nothing to report in this regard. Page 11 DUNLEWEY ADDicfioN SERificES LTD FINANCIAL sTATE￿IENTs FOR THE I'EAR ENDED 31ST MARCH 2024 REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS, M41tters on which we are required to report by exception In the liiyht of the Lnowledoe and understanding of the Trustees and its environment obtained in the Course of the audit. we have not identified tnaterial misstatements in the Trustees, Rew)rL We have nothing lo report in respeci of the following matters in relation to which the Companies Act 2006 requires us to report to you if. in our opinion: sufficient accounting records have not bcen k-ep¢ or the financial slatetnents are not in a￿ment with the accounting records- or certain disclosures of trustecs, remuneration specified by law are not made. or we have not received all the infom]ation and &xplanations we require for our audit. Responsibilities of trustees As explained more fully in the Staternenl of Tr￿steeS, Resw)nsibilities. the trustee5. who ere also the director5 of the charity for the puipose of ¢ompany laiv. are responsible for the preparation of the financial statements and for being satisfied that they give a ti'ue and fair view. and for such internal control as the directot3 detrrmine is necessar¥ to enable the preparation of tinancial statements that are free from tnatcrial misstateTnenL whether due to fraud or error. In prepaiing the financial statetnents, the trustees are restM)nsible for &ssessitig the charity's abilitv lo continue as a (Foinu concern. disclosin(5 as applicable. matters related to ooino concern and using the going concern basis of accounting unless the tnjstees either intend to liquidate the company or to cease operation5. or have no realistic alternative but to do so. Audttor's responsibilities for the audit of the financial statejnents Our objectives are to obtain reasonable &surance about whether the financial statements as a whole are free frorn rnaterial misstatement. whether duc to fraud or error. and to issue an audito¢s report that includes our opinion. Reasonable assurance is a high level of assuran¢c. but is not 2 guarantee that an audit conducted in accordance with ISAS (UK) will alwavs detect a material mi5Statement when it exists. Missiatements can arise froJn fraud or error and are considered materiai if, individually or in the agtsi'e(Tate, they could re&sonably be expected to influence the economic decisions of users taken on the basis of these financial statements. In'egularities. includino frdud. are instances of non-compliance wth law5 and re£ulations. We design pr(Kedures in linc with our responsibilities, outlined &lK>Ve: to detect maierial tnisstatements in respect of irregularities. including fraud. The extent to which our procedures are Capable of detecting I￿¢￿ularit1es. in¢luding fraud. is detailcd below. Explxn#tion as to what extent the audit was considered capable of detectin￿ irreuularities, including fraud The objectives of our audit IT2 rcspect of fraud are to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidencc regarding the assessed risks of materia] misstatement due to fi?ud. thi'ou(yh desi?ning implementing appropriate responscs to those asscsscd risks. and to re5]y)nd appropi'iatel}' to instances of frdud or suspected fraud identified durino the audiL However, the primary reswnsibility for the prevention and detection of fraud rests with Ix)th manaoeJnent and those ¢h&roed with governance of the Charity. Oui. appiDach was as follows.. We obtaincd an understanding of the legal and regulatory requirements applicable to the charity and considered that the Tnost significant are the Companies Act 2006 and the Financial Rewrting Standard applicablt in the UK and Republic of Ireland (FRS 10?) (effeciive l January 20151- (Charities SORP {FRS 1021. Enquiry of manLoemenL those charoed with govemance and the entitys solici￿13 around actual and FK)tenti litigation and claims. Enquiry of entitv staff in compliance functions to identify any itt5tances of any non-compliance with laws and reoulations. Reviewing financial statement disclosures and iestin? to sup]x)rting documentaiion to &ssess compliance with applicable laws and re(Tulations. Pa2e 12 DUNLEWEY ADDICTION SERVTCES LTD FIf¥A Tr4CI.4L ST.4TEfvIEN'TS FOR THE YEAR ENDED 31ST MARCH 2024 REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS. Auditing the risk of management override of controls. including throuoh testino - journal entries and other adjustments for appropriateness, and cvaluatino the business rntionale of significant trnns&ctions outside the nomjai course of business. As part of an audit in accordance with ISAS (UK) we exercise professional judgement and mainthin professional scepticism throughout the audit. We also- Identify and assess the risks of Materi￿ tnisstatemenl of the financial statements. whether due to fraud or error, design and perfomi audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a btsis for our opinion. The risk of not detecting a M￿erIal misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, foroery, intentional omissions, misrepresentations: or the ovetride of internal control. Obtain an understanding of intemal control relevant lo the audit in order to desi¢yn audit procedures that are appropriate in the circumstances, but not for the purwses of expressing an opinion on the effectiveness of the company's internal control. Evaluate the appropriateness of accounting wlicies used and the re&sonablenc55 of accounting estimatcs and related disclosures made by the dircctors. Conclude on the appropriatrncss of the directors, use of the goino concern basis of accounting and, based on the audit evidence obtained, whethcr a Materi￿ uncertainty exists related to evcnts or conditions that may cast significant doubt on the charity'5 ability io continue as a going concem. If we conclude that a material uncertainty exists, we are required to drnw attention in our auditoffs rewprt to the rel&ed disclosures in the financial statements or: if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to our auditovs reporL However, futUTe cvents or conditions mav cause the charity to ce2se to continue as a going concern. Evaluate Ihc overall presenfation. strncture and content of the financi￿ statements. includino the disclosures. and whether the financial statemcnts represent thc underlying transactions and cvents in a manner that achieves fair presentation. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's websiie al.. http.-Ilwww.frc.org.uklauditor5rcstK)nsibiliiies. This description fornis part of our auditorfs report. We communicate with those charged with governance regarding. among other mattejs. the planned scope and timing of the audit and significant findings, including any significant deficicncies in iF)Icmal control that we identify during our audit. Use of our report This rcFOrt is made solely to the charitable company's members, as a body.. in accordance with Chapter 3 of Part 16 ofthe Companies Act 2006 and requlalions made under that Act. Our audit work has been undertakeJJ so that we Tnight state to the charitable compan)Ps members those matters we are required to state to them in an auditors, report and for no other purposc. To the fullest exlenl pertnitted by law, we do not a¢¢ept or assume responsibility to anyone other than the charitable company and its members as a body, r our audit worL for Ihls retK)ri or for the optnions we have forn)e LAWRENCE SHEARER F.C.A.. Senior Sttstutory.4uditor FOR AND ON BE￿￿LF OF O'IL4RA SHEARER, Statuttsry Auditor O'FL4FL4 SHEARER CHARTERED ACCOUNTANTS AND STATUTORY AUDITORS 547 Falls Road Belfast BTII 9AB Dated: 14th January 2025 Page 13 DUNLEWEY ADDICTION SERVICES LTD FINANTCIAL STATEMENTS FOR THE YEAR ENDED 31ST WCH 2024 STATEIVIENT OF ACCOUNTING POLICIES Accountin(w Convention and B2sis of Accountino The financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with Accountino and Reporting by Charities: Stateinent 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. Goin(F Concern At the time of approvino 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 goino concern basis of accountints in preparin￿ the financial statements. Incouje Recotsnition Income is recoonised when the Charity has entitlement to the funds, any performance conditions attached to the itern(s) of income have been me¢ 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 nomially upon notification of the interest paid or pa)'able by the Bank. Resources Expended All expenditure is accounted for on an accruals basis and is classified under headinos that ag￿egate all costs related to the cate(yory. Fundraisinu costs include the costs of advertisino material, and staff costs in these areas. producing publications, printing and mailintr fundraisincr Costs of charitable activities include direct expenditure incurred throuJ(T operational activities. Governance costs represent the costs associated with the governance arranoements of the charity which relate to the general runniniF of the charity as opposed to those costs associated with fundraising or charitable activity. Fixed Assets All tantrible fixed assets are recorded at cost. Page 14 DUNLEIIIY ADDICTION SERVICES LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 STATEMENT OF ACCOUNTING POLICIES Continued 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 Lono Leasehold Property 20/0 Straioht line Proteus 250/0 residual value Fixtures, Fittings and Office equipment 25 % 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 recounised at the settlement amount due after any discount offered. Prepayments are valued at the atnount prepaid net of any trade discounts due. Creditors and Provisions Creditors and provisions are recoTrnised where the charity has a present obljiyation 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 oblicration can be measured or estimated reliably. Creditors and provisions are normally recoonised at their settlement amount after allowinu 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 foreion currencies are translated into sterling at the rates of exchan(ye ruling at the balance sheet date. Transactions in forei.(m currencies are translated into sterllng at the rate of exchanae rulinu at the date of the transaction. Exchange differences are taken into account in arriving at the net movement in funds. Paoe 15 DUNLEWEY ADDICTION SERVICES LTD FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 STATEMENT OF ACCOUNTING POLICIES Continued Fund Aceountino Unrestricted fiinds are general funds that are available for use at the Trustees, discretion 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 puryose. The income received from funders depends on the charity meetiniF detailed criteria on expenses plans. Grants given under such conditions are also given subject to them beino obtained for in connection witli tlie fijrtherance of tlie chai'ity's aims and objectives. SLich income can be repayable to the funder if such expenses plans and criteTia are not met. SLich iiicome is only deferred when the donor specifies that the grantldonation must only be used in future accounting periods. or the donor has imposed conditions which must be met before the charity has unconditional eiititlement. Incoine from charitable activities includes incorne received under contract or where entitlement to (ryaiit funding is subject to specific performance conditions is reco(ynised as earned as the related ooodslservices are provided. Grant incoiTJe included in this category provides funding to support perfonnance activities and is recognised wheTe tliere is entitleinent. certainty of receipt and the amount can be measured with sufficient reliability. Incoine is deferred when: fees/perfor¥nance related grants are received in advance of the perforniance/event to which they relate. Reserves Policy Uiirestricted 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 rutmino costs of the Charity for a limited period, should there be a significant shortfall in projected income. The Directors consider it prudent that u￿estrICted reserves should be sufficient to avoid the necessity of realisino fixed assets held for the Charity's use and to cover six months expenditure. Pa(ye 16 DIT￿LEwEy.4DDicri0N SERI"ICES LTD ST.￿TE￿IE￿*T OF FINANCI.4L.4CTII.ITIES FOR THE I EAR ESDED 31ST ￿[ARCH 2024 Incor oratinu the incorne and ex enditure account IINre5trieted Restricted Endom'nment TOTAL TOTAL Funds Funds Funds 2024 2023 NOTES INCOfvIE AND ENDOWNMEiYfs FROIWI: Donations and legacies Income fron investments Income fi'oni charit&ble aetivitie5 Income from otlier trading &ctivities 27,1)) li) 155 147 64J,i98 782.2)7 64J.i98 TOT.4L INCOME AND ENDOIVNI IWtENTS 27J08 643,i98 670,906 797,740 EXPENDITIIRE ON. Expenditure on raising funds Expendimre on charitable activities Otlier expendifLire Net gaIn￿(loSSeS> on investments 3.729 646.76) 3.729 10,lil 662.ioo 66i,729 l i,7i) TOTAL RESOLfRCES EXPEN'DED li.7)) 6iO.494 666.?29 67i,860 NET INCOfvIEI{EXPENDITURE) Ilj73 {6.896) 4,677 121,880 Transfers between funds 101,40) {101,405) IIET fvIOTrEMENT IN FUNDS 112978 (108JOI} 4,677 121,880 RECONCILIATION OF FUNDS TOTAL f4UNDS BROUGHT FORWARD 599.688 218.502 818,190 696,)10 TOTAL FUNDS CARRIED FORW.4RD 712,666 110,201 822,867 818,190 Tbe Statement of Financial .4ctivitie5 includes all and 105ses in the year therefore a Statement of Total Recognised Gains and L055e5 has not been prepared All of the above 4mounts relate to continuinu activities The 2ccompanvino licits llnd the notes form p2rt o[thv￿ financial statements Page17 DUNLEWEY ADDICTION SERVICES LTD BALANCE SHEET AS AT 31ST MARCH 2024 2024 20?3 NOTES FIx￿D ASSETS Tan(Fible assets 34,104 CURRENT ASSETS Debtors and prepayments Cash at bank and in hand 12 836,395 820,974 8J6,J95 820,974 Creditors: amounts fallinu due within one year 13 (47,6)2) ()9,880) NET CURRENT ASsETsI(L￿￿IllEs) 788,763 781,094 TOTAL ASSETS LESS CURRENT ASSETSI( LIABILITIES ) 822,867 818,190 Creditors: amounts fallino due after more than one year NET ASSETS/(LIABILITIES) 822,867 818,190 FUNDS: ENDOWNMENT FUNDS UNRESTRICTED INCOME FUNDS 14115116 712,666 599,688 RESTRICTED INCOME FUNDS 14115117 110,201 218,502 822,867 818,190 These financial statements were approved by the Trustees on 14th January 2025 and are signed on their behalf by: "*. Jo D2ykin-Goodall Trustee DATE 14th January 2025 The accompanyinu lleeountints policies and notes form part of these financial ststetnents Page 18 DUNLEWEY ADDICTION SERVICES LTD STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST IIIARCH 20?4 2024 2023 NOTES CASHFLOWS FROM OPERATING ACTIVITIES Cash generated from operations io 15,421 16.507 Net cash inflow/(outflow) from operating activities 15,421 16,507 Investinu activities Investment income Purchase of tanoible fixed assets Acquisition of investments Disposal of investments Drsposal of tangible fixed assets Net casb from iJJVeStin￿ activities Inereasel(decrease} in cash and casb equivalents in tbe year 15,421 16,507 Cash and cash equivalents at tbe beuinllino ofthe year 820,974 804,467 C2sh and casb equivalellts at the elld of the year li 836,39) 820,974 Relating to: Casb at bank in hand 11 836,395 820,974 The accompanying aecountinu policie5 and notes form part of these financial statements Paoe 19 DUNLEWEY ADDICTION SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 I. DONATIONS AND LEGACIES Unrestricted Restricted Funds Funds Unrestricted Restricted Funds Funds 2024 2023 Donation5 Leeacies 27.153 27,153 27.153 27.153 13.703 2. INCOME FROM INVESTMENTS Unrestricted Restricted Funds Funds Unrestricted Restricted Fllnds Funds 2024 2023 IncoTne from UK listed investments Income from cash 155 155 147 147 155 155 147 147 3. INCOME FROM CHARITABLE ACTIVITIES Unrestricted Restricted Funds Funds Unrestricted Restricted Funds Fund5 2024 2023 Belfast Health & S(Kial Care Trust Ladbrokes A McLean Booknukers Toal BookJnakers Sports Information Services Limited Gambling Awareness Trust Public Health Authority Northern Ireland Housing Executive Policing & Cotnsnunity Safety Partnership Depaul Nationd Lottery Big Lottery Big Lottery- COVID 19 Awards for All Arn)agh & Banbridge & Crnigavon Council Belf￿1 City Council Central costs Clear Project Arts Council for Northern Ireland 71.747 6.7 71.747 6.700 89.454 21,600 89,454 2 l.600 5,69? 132.994 444,191 17.100 14,108 5,692 1)2,994 444,191 17,100 14.108 lJ4.3J8 451.798 1)4,3)8 451.798 8,??1 8.221 49,006 49,006 4240 4,240 3,000 5,11? 3.000 5,112 Less.. Deferred In¢ome (J3:446) (33,446) 643.598 643.598 782.257 782.257 4. INCOME FROM OTHER TIi4DING AcfiviTIES Unrestricted Restricted Funds Funds Unrestricted Re5trieted Funds Funds 2024 2023 Fundraising and training 1,633 1,633 1.633 Page 20 DUNLEWEI. ADDICTION SERVICES LTD NOTES TO THE FIN.4NCIAL STATEMENTS FOR THE I'EAR ENDED 31ST MARCH 2024 5. EXPENDITURE ON IL4ISING FUNDS Unrestrirted Restricted Funds Funds Unrestricted Restricted Funds Funds 2024 2023 Promotional and fundraising costs 3.729 3.729 10.131 3.729 3.729 6. EXPENDITURE ON CHARITABLE AcfiviTIES Unrestricted Restricted Funds Funds Unrestricted Restricted Funds Fund5 2024 2023 Wagcs and salaries (See Note 81 Social security costs (See Note 8) Sessional Councillors Training costs Programme costs Room hire Repairs and maintenance Motor and travelling e%penses Supervision Helplines Subscriptions Postaee: printing and stationery Deprcciation and iTnpairtnent Sundry expenses 335.480 335,480 34,347 16i.388 16i,388 30 30 42,299 8,162 4,692 3.397 2,825 10,568 3).096 156,3)4 701 7,997 5.327 6.963 1404 3.2?5 9,848 3).096 156.3J4 701 23.732 5,327 8.162 4,69? 3.397 2,825 10,568 2,404 3.225 9,848 4.906 2,992 4.059 4,906 2.99? 4.059 3,404 3.162 3,404 3.162 15,735 588,156 603,891 613.754 613,754 Support Costs and Governance costs Central costs Tclephonc and internet Computer costs Website development Light and heat Rent and rates Insurance Professional f￿S Audit fees Bank interest and charties 198 6,747 4.3) I 198 6,747 4.351 350 6,748 1,985 350 6,748 1,985 1,407 1,407 24,953 3,692 7,798 4.800 ?42 ?4,?67 3,778 8.616 4.800 118 ?4,?67 3,778 8.616 4,800 3,692 7,798 4,800 i8.609 58,609 51.975 51,975 TOTAL EXPENDITURE ON CHAIUT.4BLE ACTIVITIES 15.735 650,494 666,229 675,860 675.860 Page?1 DUNLEWTY ADDICTION SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 7. NET (OUTGOING)/ INCOMING RESOURCES FOR THE YEAR This is stated after ch2ruin(wl(crediting) 2024 2023 Auditors remuneration Depreciation 4,800 2,992 4,800 3,162 8. SALARY COSTS AND EMOLUMENTS 2024 2023 Total staff costs Trvere as follows: Wa(Fes and salaries - key manatrement personnel Wa(Fes and salaries - other staff Employer social secLtrity Costs - key manaoement personnel Employer social security costs - other staff Employer social security costs - Statutory Maternity Pay Recoverable Einployer social security costs - Employment Allowance 77,981 270,023 10,216 29,880 77,981 257,498 10,480 28,868 (5,000} (5,000) 383,100 369,827 The averatre monthly number of employees durintr the year was as follows: 2024 Number 13 2023 Nutnber 18 No employees had emoluments in excess of £60,000 (2023: £Nil) Trustees, remuneration and benefits There was no trustees, remuneration or other benefits for the year ended J I st March 2024. (202J £Nil) Trustees, Expenses There were no trustees, expenses paid for the year ended 3 1st March 2024. (20?" £Nil) Paoe 22 DUNLEWEY ADDICTION SERVICES LTD NOTES TO THE FINANCL4L STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 9. TANGIBLE FLXED ASSETS Fixtures Fittings & Equipment Leasehold Property Proteus Total COST As at 1st April 202) 80.)60 13J.275 10.954 224,789 Additions Disposals As at J Ist March 2024 80,560 lJ3.275 10,954 224,789 DEI PRECL4TION As at 1st April 202) 45.294 131,451 10,948 187,69) Chariye for year Eliininated on disposal 2.532 456 2,992 As at ) 1st March 2024 47,826 131,907 10,952 190,685 Net book value 2024 1,368 34.104 Net book value 2023 35,266 1,824 37.096 10. RECONCILIATION OF OPERATING PROFrr TO NET CASH FLOW FROM OPEIUTING ACTIVITIES FROM OPERATING ACTIVITIES 2024 2023 Operating Surplus/(Deficit) for the year Depreciation Movement in debtors Movement in creditors Gain on investments (Profit)/Loss on disposal of Fixed Assets Investment iiicoTne 4,677 2,992 121,880 3,162 7,752 (108,535) Net cash inflowl(outflow) from operatinu activities 15,421 16,507 Page 23 DUNLEWEY ADDICTION SERVICES LTD NOTES TO THE FtNANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 11. BANK AND CASH 2024 2023 No I Project Account IOA South Account No 3 Account Ballymena YPS Account North & West YPS Account Reserve Account Mastercard Account Petty Cash Account 7,466 570 79 16,467 570 79 (9) (9) 825,028 803,141 2.i70 (65) 889 789 836,395 820,974 12. DEBTORS: AMOUNTS FALLING DUE WITHtN ONE YEAR 2024 2023 Debtors Prepayments 13. CREDITORS: AMOUNTS FALLING DUE WITHIN O.NE YEAR 2024 2023 Bank overdrafts Trade creditors Taxation and social security costs Net pay control account Other creditors Accrued expenses Deferred income 689 4,628 (525) 1,237 8,157 33.446 689 (105) 1,244 34,791 47,632 39,880 Pa