DUNLEWEY ADDICTION SERVICES LTD FINANCIAL STATEI MEI NTS FOR THE YEAR ENDED 31ST MARCH 2025 ( A COiVIPANY LIIVIITED BY GUARANTEE AND NOT HAVING A SHARE CAPITAL) COMPANY REGISTRATION NUMBER N1027433 CHARITY REGISTRATION INUMBER NIC 107961 O'HARA SHEARER CHARTEI REI D ACCOUNTANTS AND STATUTORY AUDITORS 547 FALLS ROAD BELFAST BTII 9AB
DUNLEWEY ADDICTION SERVICES LTD FINANCIAL STATEMEI NTS FOR THE YEAR ENDED 31ST MARCH 2025 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 expenditiire 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 EI NDED 31ST MARCH 2025 REFERENCE AND ADMINISTRATIVE INFORMATION Directors Laui'en Walls (Chairperson} Eoighan Conor Rafferty (Treasurer) Ronan Clarkes (Appointed 23rd June 2025) Ti'acie Maiy McKee (Appointed I Ith August 2025) Tim McQuade (Appointed I Ith August 2025) Connor Mulhei'n (Appointed 231'd June 2025) Jo Daykin- Goodall (Resigned 1st May 2025) Julie Louise Halliday (Resigned I I th August 2025) Registered Office 247 Cavehill Road Belfast BTI5 5BS Auditors O'Hara Sheai'er Chartered Accountants & Statutory Auditors 547 Falls Road Belfast, BTI 19AB Banliers 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 FINANCIAL STATEMENTS FOR THE YII AR ENDED 31ST MARCH 2025 REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS, Opinion We have audited the financial stateinents of Dunlewey Addiction Sei'vices Ltd (the 'charity') for the yeai. ended J l March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Stateinent of Cash Flows and the notes to the financial statements, including a suinmary of significant accounting policies. The financial reporting fi'amework that has been applied in theii. preparation is applicable law and United Kingdom Accounting Standards, including Financial Repoiting Standard 102 Thefinaiicial Repoi'lii?g Standai'd applicable tlle UK apid Reptiblic ofIp'eland {United Kingdom Genei'ally Accepted Accounting Pi'actice). In our opinion, the financial staternents.. give a true and fail. view of the state of the chai'itable company's affaii's as at ) l March 2025 and of its incoming resoui'ces and application of resoui'ces, including its incorne and expenditure foi. the yeai. then ended. have been properly prepared in accoi'dance with the Financial Repoiting Standard applicable in th¢ UIC and Republic of Ireland (FRS 102) (effective l January 2015) - (Chai'ities SORP (FRS102)), the Financial Repoiting Standard applicable in the UK and Republic of li'eland (FRS 102). have been prepai'ed in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with Intei'national Standai'ds on Auditing (UK) {ISAs (UIC)) and applicable law. Our responsibilities under those standai'ds al'e fuithei. described in the Auditor's responsibilities for the audit of the accounts section of oui. report. We are independent of the chai'ity in accordanc¢ with th¢ ethical i'equii'ements that al'e i'elevant to our audit of the accounts in the UK, including the FRC'S Ethical Standai'd, and we have fulfilled our other ethical responsibilities in accordance with these i'equireinents. We believe that the audit evidence we have obtained is sufficient and appi-opriate to pi'ovide a basis for our opinion. Conclusions relating to going concern We have nothing to i'epoit in respect of the following matters in relation to which the ISAS (UK) r¢quii'e us to report to you where: the trustees, use of the going concern basis of accounting in the preparation of the financial statements is not appropi'iate. or the ti'ustees have not disclosed in the financial statements any identified matei'ial uncertainties that Inay cast significant doubt about the charity's ability to continue to adopt the going concei'n basis of accounting foi. a period of at least twelve months froin the date when the financial statements al'e authorised for issue. Other information The other infom)ation comprises the information included in the annual i'epoit, other than the financial statements and our auditor's report thei'eon. The trustees al'e responsible for the other information. Our opinion on the financial statements does not cover the othei. information and, except to the extent otherwise explicitly stated in oui. report, we do not expi'ess any form of assurance conclusion th¢reon. In connection with our audit of the financial statements, our responsibility is to read the other infomiation and, in doing so, consider whether the other infoi'mation is matei'ially inconsistent with the financial statements or oui. 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 detennine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have perfonlled, we conclude that there is a material misstatement of this other inforniation, we ar¢ required to report that fact. We have nothing to report in this regard. Page 11
DUNLEWEY ADDICTION SERVICES LTD FINANCIAL STATEfvIENTS FOR THE YEAR ENDED 31ST IVIARCH 2025 REPORT OF THE INDEPENDENT AUDITOR TO THE lEIBERS, latters on which we are required to report by exception In the light of the knowledge and undei'standing of the Ti'u5tees and its environtnent obtained in the course of the audit, we have not idenlitied malei'ial rnisstatements in the Trustees, Repoit. We have nothing to repoit in respect of the folloiving tnatteis in relation to ivliich tlie Cotnpanie5 Act 2006 requires us io report lo you it. in oui. opinion: 5Utficient accounting I'ecords have not been kept,. or tl)e financial statements al'e not in agi'eemenl with the accouniing recoi'ds. oi. ceitain disclosures of trustees, I'emunei'ation specified by law are not tnade- oi. we have not received all the infoi'mation and explanations ive require foi. oui. audit. Responsibilities of ti'ustees As explained moly fully in the Statement of Ti'ustCCs' Responsibilitie5. the trustees. who al'e also the directors of the charity for the pui'pose of company law, al'e responsible tor the pi'epai'ation of tlie financial statements and for being satisfied that they give a true and fair vieiv, and tor such intci'nal control as the dii'ectors dctcrmine is necessaiy lo enable the preparation ol- financial statements that al'e tiEe fiDin material misstatcinent. whctlici. due to fraud or ei'i'or. In prepai'ing the tinancial statements, tl)e trustccs al'e rcsponsiblc foi. assessing tlie chai'ily's ability lo continue as a going conceii), disclosing. as applicable. matters I'clated to going concci'n and using the going concei'n basis ofaccounting unless the Ii'uslees eithei. intend to liquidate the cotnpany oi. to cease operations, oi. have no realistiu aliei'native bul lo do so. Auditor's responsibilities for the audit of the finAnciAI 5tAtements Our objectives ai'c to obtain reasonable assurnnce about whether the financial slalements as a whole al'e fl'ee from matei'ial misstatement. whether due lo traud or ei'i'or, and lo issue an auditoi s I'epoi't that includes our opinion. Reasonable assui'ance is a higli Icvel of a55urance, bul is not a guarantee that an audit ¢onducted iii accoi'dance Ivith ISAS {UKI will alivays dctcct a Inaterial tni55tatement when it exists. Misslalemenls can ai'ise from fraud oi. eiTOI' and al'e considcred matci'ial it.: individually oi. in the aggregate, they could reasonably be expe¢led lo intluence the economic decisions ot useis takcn on the basis or these financial slalemenls. Ii'i'cgularities. including fraud, al'e instances of non-compliance i¥ith laivs and regulatiotis. We dcsign piocedui'es in line with our responsibilities: outlined above. lo detect matei'ial misstatements in I'espcct of ii'i'egulai'itiC5. including fraud. The extent lo which oui. prouedures w'e capable of detecting ii'i'egularities, including traud, is detailcd below. Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud The objectives of our audit in respect of fraud, are lo identify and assess the risks ot tnaterial misstatcment of the financial statetnents due lo fi'aud,. lo obtain sufficient appropriate audit evidence regai'ding the assessed risks of matci'ial misstatement due to fraud. Ihiough designing and implementing appiopriate responses to those assessed risks. and to respond appiopi'iately to ill51anees of fi'aud or suspe¢led fi'aud idenlitied dui'ing tl)e audit. Hoivevei., the primaiy I'c5ponsibility for Ihc pi'evenlion and dclection of fraud rests with both management and those chaiged with govei'nance of the Charity. Our appiDach was as follows: We obtained an undcrstanding of the legal and I'egulalory requii'emenls applicabl¢ lo the chai'ity and considei'ed that thc most significant al'e the Companies Act 2006 and the Financial Repoiting Standai'd applicable in the UK and Republic of Ii'cland (FRS 102) {effeutive l January 2015) - (Charities SORP (FRS 1021. Enquiry of [nanag¢ent. those Chai'ged with govemance and the entity's solicitoi's around actual and potential litigation and claims. Enquii'y of cnlity staff in compliance functions lo identify any instances of any non-compliance with laws and regulation5. Reviewing tinancial slalem¢ni disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations. Page 12
DUNLEWEY ADDICTION SERVICES LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST IVIARCH 2025 REPORT OF THE INDEPENDEf+lT AUDITOR TO THE IWIEMBERS, Auditing thc risk of management override of controls, including through testing joui'nal enli'ics and other adjustmen15 foi. appropi'ialcness. and evaluating the business rationale of signiticant Ii'ansactions outside the nonnal coui'se of business. As pait ot'an audit in accoi'dance ivitli ISAS (UK) Ive exercisc professional judgemcnt and maintain piofcssional sceptlcism tl)ioughout the audit. We also: Identify and assess ihe risks of material misslalemenl of the tinancial slalemenls. whether due lo fi'aud oi. error, dc5ign and pcrfoi'm audit piocedui'es responsive to those risks, and obtain audit evidence that is sufficient and appropriate to pi'ovide a basis foi. our opinion. The risk of nol detecting a material misslalemenl I'esuliing from ri'aud is highcr than foi. one resulting li'om ei'roi., as fraud may involve collusion, forgery. intentional on)issions, misi'cpi'cscntations, oi. the ovetTidc of internal conliol. Obtain an understanding of inlei'nal contlDI I'elevanl to the audit in order to design audit procedures that are appropi'iale in the cii'¢umslances: but not foi. the purposes of expressing an opinion on the effecliv¢ness of the company's inlei'nal conliDI. Evaluate the appropi'iateness of accounting policies used and the reasonableness of accounting estimates and related disclosui'es made by the dii'ectoi's. Concludc on the appiopi'iateness of the dii'ectors, use of the going concern basis of accounting and, based on the audit cvidenLe obtained. Ivhethei. a malei'ial uncertainty exists related lo events oi. conditions that may cast significant doubt on the chai'ily's ability lo continue as a going concei'n. If we Conclude that a material unceilainty eX15ts, Ive are I'equired lo di'aiv allenlion in our audilorfs I'epoi'l to the related disclosures in Ihe financial statements oi.. ifsueh disclosui'es al'e inadequate. lo modify our opinion. Our contylusions al'e based on the audit evidence obtained up to oui. auditoi s repoi'l. Howevei.. future events or ¢onditions may cause the charity lo cease to Continue as a going concen). Evaluate the overall presentation. sti'ucture and content of the tinancial statetnenls, including the disclosures, and whether the financial statements represent the undcrlying transactions and cvents in a manner that achieves fair pirsentation. A fuither desci'iption of our responsibilities for the audit of the financial statements is lo¢at¢d on the Financial Repoiting Council's website al: hitp.'Ilivww.frc.oi'g.uklaudiloi'sr¢sponsibiliti¢s. This desci'iption fomis part of oui. auditols repoit. We communicate with thosc chargcd ivith govci'nancc I'egai'ding, among othei. matters, the planned scope and timing of the audit and signiticant findings, including any Significant deficiencies in inlei'nal contiol that we identify during oui. audit. Use of our report This Irpoil is made solely to th¢ chai'itable companv's members, as a body, in accoi'dance ivith Chapter 3 of Part 16 of the Companies Act 2006 and I'egulations made undei. that Act. Oui. audit ivork has been undei1aken so that we might state to the charitable company's membei's those mattels we are required to state to them in an auditors, I'epoit and foi. no othei. puJTrose. To the fullest e,xlenl peiinitted by law, we do not accept or assume responsibility to anyone otlier than the charitable company and ils membei's as a bod for our audit ivoi'k, for this repoit, oi. tor the opinions we have foimed. LAWRENCE SHEARER F.C.A., Senior StAtutory Auditor FOR AND ON BEI HALF OF O'HARA SHEARER, StAtiitory Allditor O'HARA SHEARER CHARTERED ACCOUP4TANTS AND STATUTORY AUDITORS 547 Falls Road Belfast BTII 9AB DAted: 17th De¢ember 2025 Page 13
DUNLEWEY ADDICTION SERVICES LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 STATEMENT OF ACCOUNTING POLICIES Accounting Convention and Basis of Accounting The financial statements Iiave been prepared under the historical cost convention. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recominended Practice applicable to cliarities preparing tlieir accounts in accordance witli the Financial Reporting Standard which applies in the UK and Republic of Ireland (FRS 102) (effective l January 2015) (Chai'ities SORP (FRS 102)), tlie Financial Reporting Standard applicable in tlie UK and Republic of Ireland (FRS 102) and tlie Companies Act 2006. Going Concern At the time of approving the financial statements, the trustees, have a reasonable expectation that tlie chai'ity 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 Income is recognised when tlie Charity has entitlement to the funds, any performance conditions attached to the item(s) ol income have been met, it is probable tliat tlie income will be received and tlie 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 tlie governance arrangements of the charity which relate to the general running of tlie 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 2025 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 l'ates: Premises Iinprovements 4 % residual value Long Leasehold Propeity 2 % Straight line Proteus 250/0 residual value Fixtures, Fittings and Office eqiiipment 25 % residual value Repairs and Renewals All i'epairs and renewals are written off as incurred Pension Costs The chai'ity does currently opei'ate a pension scheme. Debtors and Prepayments Trade debtors and othei. debtoi's are recognised at the settlement amount due after any discount offered. Prepayments al'e valued at the ainount pi'epaid net of any ti'ade 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 ti'ansfei. of fiinds to a third party and tlie amount due to settle the obligation can be measured or estimated reliably. Creditoi's and provisions are normally 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 measui'ed at their settlement value with tlie exception of bank loans which are subsequently measured at amortised cost using tlie effective intei'est method. Foreign Currencies Monetary assets and liabilities in foi'eign ciirrencies are ti'anslated 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 ti'ansaction. Exchange differences are taken into account in arriving at the net movement in funds. Page 15
DUNLEWEY ADDICTION SERVICES LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 STATEMENT OF ACCOUNTING POLICIES Coiitiiiiied Fund Accounting Unresti'icted flinds are gen¢i'al funds that are available for use at the Trustees, discretion in fLllthei'ance of the objectives of the charity. Designated funds al'e unrestricted funds set aside by the ti'ustees out of unrestricted funds for specific future pui'poses. Restricted funds al'e those given for use in a particular area or for specific purposes, the use of which is restricted to tliat ai'ea or puipose. The income received from fundei's depends on tlie cliarity meeting detailed criteria on expenses plans. Grants given undei- such conditions are also given subject to tliem being obtained for in connection with Ihe furtliei'ance of tlie cliarity's airns and objectives. Sucli incoine can be repayable to tlie funder if SLiclI expenses plans and criteria are not met. Sucli iiicome is only deferred when the donoi. specifies that the gi'antldoiiation must only be used in future accounting periods; oi. the doiior lias imposed conditions which must be met before tlie chai'ity has unconditional entitleineiit. Income from charitable activities includes incoine itceived undei. conti'act or wliere entitlement to grant funding is subject to specific pei'formance conditions is i'ecognised as earned as the related goodslservices are provided. Grant income included in this category pi'ovides funding to suppoit perfoi'mance activities and is recognised where tliere is entitleinent, certainty of receipt and the ainount can be measured with sufficient reliability. Incoine is deferred when.. feeslperfonnance related grants al'e received in advance of the performancelevent 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 prLident that unrestricted reserves should be sufficient to avoid the necessity of realising fi.xed assets held foi. the Chai'ity's use and to covei. six months expenditure. Page l6
DllINLE%VEI' ADDICTIONI SERVICES LTD STATE114 NT OF FINANI Cl,IL tslc-riv'i'riis or%tin FOR THE I'EAR ENDED 31ST II IARCH 2025 ineoi. I tIIL ine(JmLb and e enditure aeeount UNre5tricted Restricted Endownment Funils Funds Funds TOTAL TOTAL 2025 2024 lINColE AND EINDONVNI¥IENTS FROl¥I: Donations and legacies Incon)e from investments Incon)e fiDm cl)aTltable activiti¢5 Incom¢ froni oth¢i' trading uctivities 36,838 212 36,838 27,153 212 155 948,821 643,598 948,821 TOTAL INCOfvII AIND EJNDOIVNfvIENTS 948,821 985,871 670,906 E.XPENDITURI ON: Expenditure on raising funds Expendire on charitable activities Other expenditure Net gainsl{lossesl on investments 3,729 833,547 662,500 137 833,410 TOTAL RESOURCES EXPENDED 137 833.410 833,547 666.229 NET INcof¥lll{EXPINDITUREI 36,913 115,411 152,324 4,677 Transfe15 betsveen funds 140,000 {140,000) NET IWIOVl4 I¥lENT IN FUNDS 176,913 (24,589) 152,324 4,677 RECONCILIATION or FUNDS TOTAL fiUNDS BROUGHT FORWARD 712.666 110.201 822.867 818.190 TOTAL fuNDS CARRIEI D foRWARD 889,579 8S.612 975,191 822,867 The SlulemeNt of Fingncial Acthvitie5 includes all gllins and losses in the year and thtrefore Stutement of Total Reeognised Gains Losses has not been prepared All of the above 4mount5 relldte to £oThtiThuing #ctivitits The Ae¢ompAnying A¢eounting politles And the notes lorm i)Irt DI these finAn¢ial statements Page 17
DUNLEWEY ADDICTION SERVICES LTD BALANCE SHEET AS AT 31ST MARCH 2025 2025 2024 NOTES FIXED ASSETS Tangible assets 31,995 34,104 CURRENT ASSETS Debtoi's and pi'epayments Cash at bank and in hand 12 977,219 836,395 977,219 836,395 Creditors: amounts falling due within one year 13 (34,023) (47,632) NET CURRENT ASSETSI(LIABILITIES) 943,196 788,763 TOTAL ASSETS LESS CURRENT ASSETSI( LIABILITIES ) 975,191 822,867 Creditors: amounts falling due after more than one year NET ASSETS/(LIABILITIES) 975,191 822,867 FUNDS: ENDOWNMENT FUNDS UNRESTRICTED INCOME FUNDS 14115116 889,579 712,666 RESTRICTED INCOME FUNDS 14115117 85,612 110,201 975,191 822,867 These financial statements were approved by the Trustees on 17th December 2025 and are signed on their behalf by: Lauren Walls Trustee DATE 17th Decembei. 2025 The accompnnying accounting policies and notes form part of these financial StteMentS Page 18
DUNLEWEY ADDICTION SERVICES LTD STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST MARCH 2025 2025 2024 NOTES CASHFLOWS FROM OPERATING ACTIVITIES Casli generated from operations 10 141,801 15,421 Net cash inflow/(OLltflow) from operating activities 141,801 15,421 Investing activities Investmeiit income Purchase of tangible fixed assets Acquisition of investinents Disposal of investments Disposal of taiigible fixed assets (977) Net eash from investing activities (977) Increasel(decrease) in cash and casb equivalents in the year 140,824 15,421 Cash and eash equivalents at the beginning of tbe year 836,395 820,974 Cash and cash equivalents at the elld of the year li 977,219 836,395 Relating to: Cash at banlc and in hand li 977,219 836,395 The accompanying accounting policies #nd notes form part of these financilll statements Page 19
DUNLEWEY ADDICTION SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDCD 31ST MARCH 2025 I. DONATIONS AND LEGACIES Unrestricted Restricted Funds Funds Unrestricted Restrieted Funds Funds 2025 2024 Donations Lega¢ies 36,838 36,838 27,153 27,153 36,838 36.838 27,153 27.153 2. INCOMI FRO1 INVESTMENTS Unrestricted Restricted Fund5 Fund5 Unrestricted Re5trieted Funds Funds 2025 2024 Income from UK listed investments Income from cash 212 212 155 155 212 212 155 155 3. INCOME FROM CHARITABLE ACTIVITIES Unrestricted Restricted Funds FuThd5 Unrestricted Restricted ri und5 Funds 2025 2024 Beifasl Health & So¢ial Care Trust Ladbrokcs A McLean Bookniakers Toal Booktnakers Sports Information Servi¢es Limited Gambling Aivarcncss Trust Public Health Authority Northern Ireland Housing EieLUtive Policing & Community Safety Partnership Depaul National Lottery Big Lottery Big Lottery- COVID 19 A wards tor All Arinagh & Bilnbridge & Craigavon Council Belfast City Council Central costs Clear Project Arts Council for Northern Ireland 76,259 76,259 71,747 6,700 71,747 6,700 5.000 5,000 35,485 207,344 456,499 5.000 5,000 35,485 207,344 456,499 134.338 134,338 451,798 451,798 5,259 5,259 8,221 8,221 143,922 143,922 6,233 6,233 7,820 7,820 4,240 4,240 Less.. Deferred Income (33,446) 133,4461 948,821 948,821 643,598 643,598 4. INCOME FROM OTHER TRADING ACTIVITIES Unrestricted Restricted Fund5 Fun(Is Unrestricted Restricted Funds Funds 2025 2024 Fundraising and training Page 20
DUNLEWEY ADDICTION SERVICES LTD NOTES TO THI FINANCIAL STATEI¥IENTS FOR THE YEAR ENDED 31ST MARCH 2025 5. EXPENDITURE ON RAISING FUNDS Unrestricted Restricted Fund5 Funds Unrestricted Restricted Funds Fund5 2025 2024 Promotional and fundraising costs 3,729 3,729 3.729 3.729 6. E.XPENDITURE ON CHARITABLE ACTIVITIES Unrestricted Restricted Funds Funds Unrestri¢ted Restricted Funds ri und5 2025 2024 Wages and salurics {Scc Note 81 Social security costs (See Note 8) Sessional Councillors Recruilmenl costs Training ¢osts Progratnme costs Room hire Repairs and Inaintenance Motor and Iravelling expenses Supervision Helplines Subscriptions Postage, printing and stationery Depi'eciation and impuirmenl Sundry expenses 432,902 46,574 184,533 3,219 1,488 33,018 7,603 5,051 5,638 5,940 3,883 1.075 4,687 3,086 2.594 432,902 46,574 184,533 3,219 1,488 33,018 7,603 5,051 5,638 5,940 3,883 1,075 4,687 3.086 2,594 348,004 348.004 35,096 35,096 156,334 156,334 701 7,997 5,327 6,963 2,404 3,225 9,848 300 4,906 2,992 4.059 701 23,732 5,327 6,963 2,404 3,225 9,848 300 4,906 2,992 4.059 15,735 741,291 741,291 IS,735 588.156 603,891 Support Costs And Governance costs Central cosls Telephone and internet Computer costs Website development Light dnd heal Rent and rates Insurance ProfLssional fees Audit lees Bank intcrc5t and charges 198 6.747 4,351 198 6,747 4,351 10,225 16.810 10,225 16,810 3,857 32,990 3,743 19,454 5,040 3,857 32,990 3,743 19.454 5,040 137 5,734 24,267 3,778 8,616 4,800 5,734 24,267 3.778 8,616 4,800 118 137 137 92.119 92,256 58.609 58,609 TOTAL EXPEI f4lDITURE ON CHARITABLE ACTIVITIES 137 833,410 833,547 15,735 650,494 666,229 Page21
DUNLEWEY ADDICTION SERVICES LTD NOTES TO THE FINANCIAL STATEMEINTS FOR THE YEAR ENDED 31ST MARCH 2025 7. NET (OUTGOING)/ INCOMING RESOURCES FOR THE YEAR This is stated after chargingl(crediting) 2025 2024 Auditors reinuneration Depreciation 5,040 3,085 4,800 2,992 8, SALARY COSTS AND EMOLUMENTS 2025 2024 Total staff cost5 were as follows.. Wages and salai'ies - key manageinent personnel Wages and salai'ies 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 94,166 338,737 12,757 38,816 77,981 270,023 10,216 29,880 (5,000) (5,000) 479,476 383,100 The average monthly number of employees during the year was as follows: 2025 2024 Number Number 19 13 No employees had einoluments in excess of £60,000 (2024: £Nil) Trustees, remuneration and benefits There was no trustees, remuneration or other benefits for the year ended 3 1st March 2025. (2024: £Nil) Trustees, Expenses There were no trustees, expenses paid for the year ended 31 st Marcli 2025. (2024: £Nil) Page 22
DUNLEWEY ADDICTION SERVICES LTD NOTEI S TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 9. TANGIBLE FIXED ASSETS Long Leasehold Property Fixtures Fittings & Equipinent Proteus Total COST As at 1st April 2024 80,560 133,275 10,954 224,789 Additions Disposals 976 976 As at 31 st March 2025 80,560 134,251 10,954 225,765 DEPRECIATION As at 1st April 2024 47,826 131,907 10,952 190,685 Charge for year Eliminated on disposal 2,517 566 3,085 As at 3 1st March 2025 50.343 132,473 10,954 193,770 Net book value 2025 30,217 1,778 31,995 Net book value 2024 32,734 1,368 34,104 10. RECONCILIATION OF OPERATING PROFIT TO NET CASH FLOW FROM OPERATING ACTtVITIES FROM OPEI RATING ACTtVlTIES 2025 2024 Opei'ating Surplus/(Deficit) for the year Depreciation Movement in debtors Movement in creditors Gain on investrnents (Profit)/Loss on disposal of Fixed Assets Investment income 152,324 3,086 4.677 2,992 (13,609) 7,752 Net cash inflowl{outflow) from operating activities 141,801 15,421 Page 23
DUNLEWEY ADDICTION SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 11. BANK AND CASH 2025 2024 No I Pi'oject Account IOA South Account No 3 Account Ballymena YPS Account North & West YPS Account Reserve Account Mastercard Account Petty Cash Account 98,012 570 79 7,466 570 79 (9) (9) 877,744 825,028 (68) 2,370 889 889 977,219 836,395 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Debtors Prepayments 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Bank overdrafts Trade creditors Taxation and social security costs Net pay control account Otlier creditors Accrued expenses Deferred income 689 8,321 (525) 1,304 24,234 689 4,628 (525) 1,237 8,157 33,446 34,023 47,632 Page 24
DUNLEWEY ADDICTION SERVICES LTD NOTEI S TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 14. ANALYSIS OF NET ASSETS BY FUND Fixed Assets Charity use Current Assets Current Liabilities 2025 2024 Total Funds Uni'ests'icted funds Restricted funds 889,579 87,640 889,579 712.666 85,612 110.201 31,995 (34.023) 31,995 977,219 (34.023) 975,191 822,867 15. ANALYSIS OF MOVEMENT IN FUNDS Opening Balance Ineoming Resources Resources Expended Inter-Fund Transfers 2025 2024 Restricted Funds No l Account New Arch Lottery Gambling Awareness Trust Belfast Health and Social Care Ti'ust Step 2 Southern Trust YPS Step 2 South Eastem Trust Step 2 Paitnership Policing & Coininunity Safety Partnership Noithern lirland Housing Executive (89.197) 483 84,452 2,921 29.902 71,054 10,586 (89,197) (89,197) 483 483 (40,000) 83,550 84,452 2,921 2,921 13,878 29,902 64,056 71,054 9,921 10,586 143,922 259,062 76.259 174,986 231,498 57,835 5,259 (143,922) (219,964) (76.259) (171,010) (178,496) (38,500) (5,259) (20,000) (60,000) (20,000) 110,201 948,821 (833,410 140,000 85,612 110,201 Unrestricted Funds Accumulated General Fund Sundry Income Central Costs Bank Interest Receivable 445,962 70,247 193,103 3,354 140,000 585,962 445.962 107.085 70,247 193,103 193,103 3,429 3,354 36,838 212 (137) 712,666 37,050 (137) 140,000 889,579 712,666 TOTAL FUNDS 822,867 985,871 (833,547 975,191 822,867 Page 25
DUNLEWEY ADDICTION SERVICES LTD NOTES TO THE FINANCIAL STATEMEI NTS FOR THE YEAR ENDED 31ST MARCH 2025 16. UNRESTRICTED INCOME FUNDS 2025 2024 Balance at 1st April 2024 712,666 599,688 Incoming resources for the year Resoui'ces expended for the year Transfei's between funds 37,050 27,308 (137) (15,735) 140,000 101,405 Balance at 3 1st March 2025 889,579 712,666 17. RESTRICTED INCOME FUNDS 2025 2024 Balance at 1st Api'il 2024 110,201 218,502 Incoining resources for the year Resoui'ces expended for the yeai. Transfers between funds 948,821 643,598 (833,410) (650,494) (140,000) (101,405) Balance at 3 1st March 2025 85,612 110,201 18. LEGAL STATUS Dunlewey Addiction Services Ltd is a Company Limited by Guarantee. Each member has agreed to conti'ibute £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 incorpoi'ation the charity has received varioiis revenue and capital grants. A contingent liability exists to repay these grants should the conditions under whicli tliet are awarded are not achieved. 20. POST BALANCE SHEET EVENTS There have been no significant events affecting the Charity since the year end. Page 26