Charity règistration numb•r SCIM15T76 Iscotlandl Company registration number SC212157 WEST LOTHIAN DRUG & ALCOHOL SERVICE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 I ALEXANDER SLOAN TC Group BusinéssAdvisors &Accountants 1 Lochrin Square 92-98 FountainbrKlgè Edinburgh EH3 9QA
WEST LOTHIAN DRUG & ALCOHOL SERVICE LEGAL AND ADMINISTRATIVE INFORMATION Board Of Managernent Sarah Summw5 Pamela Gordon Kenny Meams Glg Coull D8tx)r3h McAfpin8 IAptK)inted 1 April 20241 Sonior rnonoggm¢nt Mark Van- General Manager Chorlty numbor Isctstjandl SC005776 Company numbèr SC212157 Regl8t•red offic• Ajmndbank Centr6 Shiel Walk Craigshill Livingst(y) EH54 4EH Audltor TC Group Busin Adwsors & Accountants 1 Lochrin Squar 92-98 Fountainbridge Edinburgh EH3 9QA Bankers CAF Bank Lid 2S Kings Hill Avanu& Wesl Malling Kent ME194JQ
WEST LOTHIAN DRUG & ALCOHOL SERVICE CONTENTS Page Board or Management's report Independent auditorfs report 12-15 Statèmènt of financial activiti&s 16-17 Balancè shaèt 18 Statement of cash flows 19 Notes to the financial statements 20-31
WEST LOTHIAN DRUG & ALCOHOL SERVICE REPORT OF THE BOARD OF MANAGEMENT FOR THE YEAR ENDED 31 MARCH 2025 The Board of Management present their report and finanaal stalements of the d)arity for the year ended 31 March 2025. Board of Management The Board of Management ar8 Directors of the charitable wmpany for the purpr)ses of company law are Trustees for the purpose of charity 18w and throughout th15 report are colle¢ts'vely refeed to as the Board of M8n8g¥ment. The financial statements have been prepared in accordance with the accounling policies set out in note 1 to the financial statements and comply wlh the Chanty's Artides of Asswation. the Charities and Trustee Investment Iscotlandl Act 2005. the Charities Accounts Iscouandl Regulalions 2(X)6 las amended). the Cornpanies Act 2006 and 'Accounting and Rewrting by Charityes.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial RepNting Standard applicable in the UK and Republic of Ireland IFRS 1021.185 amended for accounting perh)ds commencing from 1 J8nu8ry 20191. Obl•ctlv•s and actlvltl•s The main objectives and activities lor the year cnnlinved lo focus up)n the promotion of COVery and prevenlionl early intervention ol those young people and adults at risk of harni from their own or a significant others substance use and the rehabilitation of Ih05e using substance5 andlor affected by another's substance use. The sIT8legies employed to 85S151 Ihe charity ¢0 meet these objeclives included the flowIng.. Providing 8 r8nge of servi¢trs vthi¢h mo¢1 rtl¢vani quality SndardS induding Recovery Orienlaled Systèms ol Care IROSCI, Quality Principl0$, MAT {mleAllY AssistÈd Trèatmènt) Standards 1 10, Substancè Use PreVentnIEartY Intèrvention, Recovery Community Dèvebpm&nt and Employablllty to address tha issuas related lo and symptoms of substance use. Reducing the health and social hamis assocAaled with substance use. not only lor Ihe individuals. using substances bul their wider nehyorks induding. familylloved oneslfriends and the broader community ol Wesl Lolhian. Providing educ8tion81 Se10n$ wilhin sts. voluntsryl$tstutW fxganisations. and ¢ommunitia$, alm at increasing awarenèss of and r6ducing Ihè ham eaused by substance misuse. Also, challengingladdreswng the stigmaldiscriminat¥Jn aThJ inequalities experienced by those people uslng substances and signfficant others (family, friends, loved ones, carers etcl affected by another's substance use. Working towards applying naticffial slandards ol semce Wl1n a health ar 80¢iJl ¢arè setting- dignity. respect, compassion, indusive, r8sponsiv8 Gqr8. support and wellbeing. Working in partnership wrth other agenci&s and those vrith livedA1n9 experience to prowde the wdest range of evidence-based trauma inlomied services available linduding identifying where gaps exist within current service provision) that best meet the needs of the dienl population from a person-Trntred and rights-based approath.
WEST LOTHIAN DRUG & ALCOHOL SERVICE REPORT OF THE BOARD OF MANAGEMENT FOR THE YEAR ENDED 31 MARCH 2025 Purpos• (Maln ar•as of chadtabl• actlvltyl Provide appropriate and relevant hami reduction advilnf0matIOn induding brief interventions. Alcohol Brief Interventions IABII and onward referrals and sign F)stsng lo olher relevant services a5 Part of a holistic approach to care. 1..1 Counselling and psychological therapies Manualised psychoeducation grp work rolling programme Wellbeing Wednesday- stsnd alone summer groupwwk sessions lJuty-Augustl EducAtionAraining including dnjg and alcohovstigma aw8reness. training lo supply and administer Take Hom8 Naloxon8- Naloxon8 Chafflpion Gd&f eounsèlling for young p8opl• who havè experienc8d a suddènlunèxpècted death (with or without substance use involvement) Art therapy for young peop18 and adutts 1..1 and group lasier sessions lintemal partnership) Reducing barriers lo Ire8lrnenl by addressing stigm8. di81MinatiOn. deprivation and inequ81ilie5 1..1 and group Supporl lor lamily and fri$nds impa¢W by anoth¥r'$ Substancè use PFSG (Progressing Forward Steering Group) vdunteer invofvement in the development of WLDAS and partner services making collaborative working links other livedniwng experience groups Wraparound carelsupport Irom a whde family approach lor children, farnilies and young people and upskilling ol other prolessionals w01n98Vin9 contsct children, familieslcarers and young people H8m R8duction Outreach providing n8adle axchange and other appropriatè itèms lor salar inj8clin9, Ory Blood Spot Testin9 IDBSTI for Blood Bomè Viruses 188VI, wound cara, Tak8 Homè Naloxonè ITHNI and where appropriate, substance tesbng through WEDINOS laboratory Partnership working and inVoement in significanl multFagency13rd Sector and Statutoryl strategical planning groups, developmenl and review groups induding. Drug Related Death Reviews Quality Improvement Project partner with NHS Lothian Sexual Health, Public Health Scotland IPHSI, Wast Lothian Addiction Cara Partnèrship and Wèst Lolhian Ajcohd and Drug Partnèrship to improvè staff knowledgelskills an¢J understanding between services and provid& a direct pathway to treatsnent between the respective services for clientslpalients. Aehitv•m•nts and p•rfomiane• As previously reported in The Report ol the Board of M8nagement for the period ended March 31st. 2024, WLDAS did receive a second allocation of £9714 from The Bank of Scotland Foundation IBOSFI in Oclobw 2024 to be u58d lor core cost5- a final evaluation wll be due for (x)rnpl8tionlsubrnission in Novetnber 2025. The recently revised and updated clinical group supeThision contract lor all dinical staff has bn accepted and signed by all relevant parties induding our NHS Lothian Clinical Psychology lacilitatorlsl. Standard letter templates used for communication dient's wrrent and pasl have been re-worded after consultstion with persons of livedlliving experience lo be more trauma informed. person-centred and indeed ernp8th8tic as per MAT Imedically Assisted Treatsllentl Standard 10-.1 peo9 re1ve traum8 informed care.. These are now in full circulation.
WEST LOTHIAN DRUG & ALCOHOL SERVICE REPORT OF THE BOARD OF MANAGEMENT FOR THE YEAR ENDED 31 MARCH 2025 WLDAS and partners from NHS Sexual and Reproducts"ve Health, Community Addictions NHS & Soc¢al Worl Change Grow Live. Public Health Scotland and NHS BIcM)d Boume Virus staff have formed a Quality Improvement Project io forge robust referral pathways befften services and ciprCal training within addictions and sexual health. Events have taken place bringing together more than SO professionals vthere feedback will be used to improve the clienvpatient supportltreatment experience belween services. Boundarfes training tcK)k ace for all WLDAS staff on May 301h. 2024, where the focus was on persts)all professional boundaries within the workplace. This was an interactive event with staff engaging in specific exerciseslscenarios. This training will be updated as we await new legislation related to sexual harassment being passed. This revised training will be delivered later in 2025. Clinical and adminislrative supervision forns have been updated to indude extra narrative guidance for supervisors 8nd sup8rvis88s which will 811ow for a mor8 consistent supervision for staff reg8rdl85s of 5UP8rvisor 18cilit8tion 5ty8. This has been welcom8d by tx)th rn8nag8m8nt and staff. Volunt88rs will also b8n8fit frorn their own sup¥rvi$ion $p¢¢ifi¢ to their volunt¢$ring role. WLDAS and partners from all seThices within the West Lothian Ad¢Jiction Care Partnership have compiled single referralltriage form lo be used intemally and extemally. This has stopped the vse ol mUltie referral forms which led io confusion for clientslpalienls and indeed referrers. Livedlliving experience persons were consulted during thi5 process and Whe possible, their svggeslions were implemented within ¢he form. A trial pericAY of use by 811 rgferring agencies proved helplul as fin81 thanges were made belore Ihe form was endorsed by all - now In daily use. As part of th& futur8 dèvelopmanl and sustainability ol WLDAS as a servic•, th• senior manag8m•nt learn hav8 mel to discuss the possibility ol a new 'one size fils all. online system for all WLDAS projects. Therefore, after consultation and demonstration with our partners al SMILE Counselling Services who have invested in such system, the senior rnanagemenl team are in Ihe process ol exploring the posSi.14tY ol Tacklit for WLDAS over the corning months T8¢klil is mod¢m secure ¢artr d¢livtrry syst•m The $ysi$m would b& tsiloffjd to WLDAS. ne$ds through scheduling, clinical racord k86ping. ralatyal mana9am•nt, tèl•h6alth. r•FK)rting and analytics. In short, this $8cura platform will host èvarything WLDAS has on various data basislsystèms and papar formats all in ona us•r friendly place. There obviously would be an initial design and set-up cost with a monthly subscriptionllicence fee thereafter. Funds would need to be sourced lo support the adoption of this systerr bul the savings in the longer term would be around efficiency ol the entire organisalion. Fvrthemiore. the client experience would rnost certainly irnprove. and the enhancement ol future funding proposals and Ihe confidence ol potential fvnder5 would increase wilh WLDAS having such a modem secure care delivery System. As pèr Th6 Raport ol th• Board of Managèm8nl lor th& pèriod andad March 31st, 2024, thè WLDAS Ganaral Manager continues to chair the Medically Assisted Treatment IMATI Standards 6 & 10 Implementation Group on behalf ol NHS Lothian Psychology. MAT Standard 6. delivering psychologically infomed care and structured psychosocial interventions. MAT Siandard 10. services should have an exIcIt delivery plan in place lor delivering trauma informed care. Full implemenlalion was qUired by March 31st. 2025. 1 am delighted lo report that Wesl Lothian has been designated as'green. within Ihe RAG system lor ftjll implementation. There is now revised action plan which will pave Ihe way for Itjrther irnprovemenis and rn8intenance of the high Standards of S8rvic8 delivery that h8v8 b8en set through lh8 work of the impl8rnentation group ov8r lh8 past three y8ar5. Due to the management of the allocalions meeting and changes to some a¢Jministrats"ve practices as well as the addition of two new full-time staff members for ihe Therapeutic Support Service ITSS), the Scottish Government's HEAT 11A standard where every dienl rnust be in treatment within three weeks ol the inrtial referral received da¢e has irnproved ggnificantly over the past year with the desired 90°/o larget being met on sever81 occasions during this reporting period. ForeeAsis suggest that the TSS will be meeting this desired 90Y. on a regular basis due to the changesfimprovements and addition of Iwo new staff who will be rarryng full caseloads after lull induction and probationary perKxIs. WLDAS, website has been significantly updateil wth the removal of outdated infom)ation and additions ol new relevant information including (with staff pemiissionl staffs qualifications being added against their respective nameslroles. The idea of this is io showcase Ihe exiensive qualthcations WLDAS staff have as sometimes the third sector can. unfairty be viewed as less qualtfied than our statutory partners. Addilionally. listing qualifications can be reassuring to current and prospective ejients that they arelwill be supported by professionaly qualified staff. Also, any prospective funders G4n see irnrnediately the qualifications of staff.
WEST LOTHIAN DRUG & ALCOHOL SERVICE REPORT OF THE BOARD OF MANAGEMENT FOR THE YEAR ENDED 31 MARCH 2025 Board of Managem¢nt Mgmbershlp As (>f December 12th, 2024, at the Board of Management AGM, two Twstees std down from their respective positions Ivice chairreasurerI on the Board. However. one new Trustee did join the Board ol Managent in June 2024 as previously reported wlh a further addition lo the Board of Managernent being secured in March 2025 and attended their first meeting in June 2025. Both Treasurer and Vice Chair roles have been replaced. Therefore. the Board of Management consists of six members once more 8nd a potential seventh rnemb8r will be SOU9ht during autumnlwinter of 2025. Thèrapèutle Support Sèrvbe• ITSS) Adults ag•d 19 yeals and 0r[yOUng P•opl• ag 12- 18 yèars The TSS has completed year two (March 31st. 2025101 ils currenl contract with Wesl Lothian Ci)uncl to deliver counsellinglpsychological therapies. groupwth. ham reduction outreach and same day prescribing clinic support to our NHS colleagues. As previously reported. this contract is lor three years with a plus one. plus one. though. the same day clinic support is for four years120271 where this will be reviewed for further fvnding to extend beyond 2027. Thè sacond Ctsnlr8et Monitoring Meètin9 wa$ held with WLDAS. Genèral Managèr and Wèst Loihian Couniil's Business Support Officer from Swal Policy on July 29th. 2024. This meeting was bilkd as 'mor6 of a check-In' as a signrficanl review had taken plac8 the year before. 1 usual documentation was shared including, up-lo-date insurances, cyber security certificalion, finances. stsff compliment. strategic planlrisk assessment updates. For the second-year running, WLDAS was graded green (low risk) on West Lothian Council's contractor's RAG System. WLDAS did receivo a backd8téd12023124 - 20241251 cost of living uplift to lh& TSS ¢ontr8¢t durin9 May 2024 88 prèvlously r8POrt8d which 6quat8d to £54808. During this reporting p8riod120241251 WLDAS received 874 enquiries with 550 specific referrals lo the TSS adult and young person's project where 486 appointmenls were ollered and 343 people became ongoing clients with the TSS. Below is a breakdown relatiThJ to Ihe other 207 peoFIe: Cll¥nt¥ who dld not attgnd desplte ¥e¥eral attempts from ¥taff to do $9: 144 Brlef Interventlon.. 5 Referral to other ageney.. 33 Cliènt r•fuud or doès not r•qulr• sèrllee: 25 Below is a list of substance breakdown and other contact pertainiThJ lo all 874 enquiries Alcohol speclflc: 394 Alcohol & drugs: 100 Alcohol and ¢o¢alne ¥P1fiC- 35 Cocaine specific.. 82 Cannabis spteific= 55 Drugs poly uso- 117 Proscrlbod m•dlcatlon.' 13 Solvents.. 1 Support for another's substance use: 62 General service information.. 1 Bereavement.. 14 The TSSINHS Lothian Psychology psychoeducational groupwork pr(¥Jiamme was delivered during this reporting period with the addthon ol Summer Sessions19(kminute stand-alone 9upS1 delivered weekly for six weeks from July to early August. The Summer Sessions were added lor those people who may have had worklchildcare responsibilits'es and could nol commit to a six-ltrtertrweek group programme. Feedback specific to these sessions was positive with all groups being fvlly subxribed_ Therefore. the decision has been taken to continue these six-week sfand-alone groups in 2025. Below is an exaffltAe of some of the groups delivereil.
WEST LOTHIAN DRUG & ALCOHOL SERVICE REPORT OF THE BOARD OF MANAGEMENT FOR THE YEAR ENDED 31 MARCH 2025 Survlva & Thrlv• Igènd•r S¢Ific> Anxlety Depresslon Coping SkillslRelapse PVentIon Anger Management Social & Cognitive Learning Theory Slo•p Manao•m•nt Compasslon Focuss•d (sèll and oth•rsl Emotion Regulatlon Grlef Matters Project The WLDAS Grief Matt8rs IGMI Service provides counsellinglsupport and psychologic81 therapi85 for young People a98d 12-18 years who have 8xperienc8d the sudd8n or un8XP8Ct8d de8th 018 loved on8 or 5ignific8nl other In their life. Unlike other services thIn WLDAS, Grièf Mattw$ 6$ not an aJdi¢ti¢)n$ servi¢& ahhtsugh. any sudden or unexpected death can be related to subslanc8s. The GM Therapist resigned and left post at the end of Seplember 2024 due lo personal reasons. Therefore. in the interim other suitably qualified young peoples workers ensured thal all current and new dients were offered that same level of excellenl semce as belore. The Nalional Lottery who are the current funder5 of this project were kept informed of the situation and indeed kept ¢0 dale with the recnjitment pr¢)oess lo fill the vac8nl position. Du9 to recruitrnent drffiGullies the Kx)st remained unfilled. However. discussions took place with WLDAS, Art Therapist, and a plan was dèvised for th¢ An Th$rapist lo assum& a dual rol¥ for th¥ remainder ol the ¢urr&nt funding which ended on March 31st, 2025. This arrangèment pwved successful with the National Lottery being satisfied that the project was delivered as per the project specification. A new funding proposal was submitted to the Nation Lottery Community Fund requesting a further three years ol funding. Ajthough. this bid was successful the National Lottery have agreed to fund the GM Project for a final fft yeais as Iheir policy is not to continually fund the same projecl for rnu1l1e years. Therefore. al¢emative funding will be sought to continue the GM Project beyond 2027- full-time worker now settled in post. Naloxoné Champlon The National Naloxone Programm& is lo contribute lo a reduction in fatal opioid overdoses in Scotland. Naloxone is a medication that temporarily reverses the effects ol Opld overdose. The Naloxone Charnpion role is to increase Ihe numbers of Take-Home Naloxone ITHNI kits in the community by Iraining health workers. carer5. family mernbers and any other rnember of the Wesl Lolhi8n community on how to spond to an ovtrrdose by providing an earfy inttrwnti¢)n that Could potenlially save a Irf&. Th9fore, a vital part of th8 Scottish Govammènt's National Mission to rUt& drug rèlatÈd déaths IDRDI. This project has been recommissioned for amther years and six months the oplion of an additional one- year funding. This wll be reviewed again ahead of the funding end dale of March 31st, 2027, to initiate the plus one-year option £23000 per annum where a cost-014iving uplift will be asked lor after successful completion ol year one. Balow is th8 reportod numtrricgl dala lor 2024r25 to West Lothian Mcohd and Drug Partnership IWLADPI wh(> fund this Inat1¥. Organlsatlons tralned.. 40 Indlvlduals tralned to supply.. 202 Indbvlduals tralned to admlnlster: 321 Ser¥ic8 workers= 395 Lived exp8ri8ncelfamily m•mbtrs- 154 Total klts supplled: 549 N.B. All klts are purchased by WLDAS and re4mbursed by WLAOP on recelpt of approprfate Involce.
WEST LOTHIAN DRUG & ALCOHOL SERVICE REPORT OF THE BOARD OF MANAGEMENT FOR THE YEAR ENDED 31 MARCH 2025 Famlly Matters Project WLDAS Family Matters projecl began on 1st April 2022. after a SuSSIu1 fijnding proposal to the Corra Foundats'on's Improvement Grant. This grant is be paid annually for 4 years dependent on subrnission ol successful annual reports. Grant end dale will be 31s¢ March 2026. This prciecl's third annual report was submitted on March 27th. 2025, to the funders at the Corra Foundation. Due lo a well-received report arKI positive feedback from the Grant Manager funds1£581901 were released and received for year lour ol this project. Discussions will take place with the Coffa Foundation Grant Manager during the early part of year four to ascertain whether there is lunding to take this projecl beyond March 31st, 2026, and who wll indeed provide future funding. Family members. friends. loved ones and signthcant olhers affected by another person's substsnce use are provided 5UPPOrt from 8 mernber of WLDAS 5tsff and p8er supwrt within 8 group setbng tWiC& W8ekly a St John's h05Pltal psychology dep8rtrn8nl ITuesd8y ev8nings mutual aidl 8nd within Change Grow Liv8 ICGLI recovery hub premises in Bath9ate (Thursday evènings CBT based groupworkl. There Is also 1..1 support provided for those people who would prefer nol to attend a group in the first instance. Furthemorè, allèmaliv8 therapies are provided on request. lor example. Reiki. Mindfulness. breathing and grounding techniques. Those people requiring more in4eplh support have access lo the TSS for counselling and psychological therapies. Finally, Family Matters attendees are involved in cxjnsultalionwlived experience surveys where their informationl idea5 are collated and where appropriale, used to inform best practice in Ihe development ol serviceslinitiatives for exarnple. 8ooze Free Banter evenings and digitsl recovery resources. Family Mattgrs attendees wmain a¢livgly involve<l in thg ¢J$1iryIprs0ntsti of Stigma Awargnes$ ¥vgnlng$ within W•st Lolhian to multipl• organisalions and memb8rs ol th8 public. Such èvents hav8 taken place withln Blackburn Partnership Centre and the Paul Taor Leclure Theatre within Sl John's hospital in West Lothian more events are being planned for the coming year. Throughout 2024125 151 individuals diredy benefiited from Ihe Fafflily M8tters Project wth 120 receiving specific 1..1 and groupwork suprt. There were 7CKJ attendances 81 Ihe bvice weekly peer 8UPPOrt gro sessions throughout the year. Tha Corra Foundatson r•quaslad pemission to usa cas• studws prowdad to thèm wrthin tha annual rèport 120241251 from WLDAS lor their own report lo the Scothsh Government Chlldren & Famllles Fund TaParOUnd Prolectl The Wraparound West Lolhi8n Projecl w85 awarded a granl for S years (August 20271 in the new financial ye8r 2022.2023. WLDAS leads this project in partnehIp with West Lolhian Yotjth Action Project (WLYAPI and Cir¢le Wast Lothi8n. Du to start up delays specifically around staffing this projèci runs 8nnually from August 8th until August 7th, 2022- 2027. The project submitted a successful second annual pOrt on August 4th. 2024. This repori received positive feedback once again from the Corra FoUnda1n Childn & Families Fund Granl Manager which subsequenuy led to the release of year three {20241251 fund3 of £99784. B$low is excerpt Irorn th8 y&ar two annu81 fyport detailing some of th$ wtyk Carried out by tho respeetlVO collaborators within th proj$ct. The following relate to individuals. families and organisations vh) attended various aspects ol the support provided by the Wraparound Wesl Lothian Prqecl induding. 1=1 counsellinglpsychological therapy, training, informatHJn sessions, brief interventions. diversionary activityes and family outreach support. 16 Druglalcohd and stigma awaren8sS training sessions ddiv8r8d to 193 professionals across multip18 organisations including, NHS, health ar soal rare, eduGqts"on and variou5 Other 3rd sector partner5 Iwest Lothian College, School Nursing Team. West Lothian Adwce Shop, MCMC, Bndge Charity, Vennie Youth Club, Skills Centre Staff and CAMHSI. 17 Drug education workshops delivered to 257 young people (Blackbum United F.C., SFRS Craigshill, Street Heroes. West Lothian College. Amiadale Acaderny. Broxbum Academy Wesl Calder High School. James Young High School and Saint Kentigern's High Sch(MAI
WEST LOTHIAN DRUG & ALCOHOL SERVICE REPORT OF THE BOARD OF MANAGEMENT FOR THE YEAR ENDED 31 MARCH 2025 56 Young people attendg(J 1..1 counsellinglpsy¢hologiral Iherapy or received a brief intervention 36 Young people engaged In diversionary aCtiv"e$- gymffithesslboxing. other sports acb"vty, musiclsinging, dog walkinglouldoor sessions 61 Young people received cannabisldruglalcohol interyentions 9 Parent51carers reiVed parenting sUPPOrt to inixea5e parenling caparyty from a strengths-ba5ed approach tsilored to the individu81 n8eds of Ihg lamity 17 ChildrenNoung people received support al home and SC to manage family lile and the impact substance use has on their families In total, 629 people directly benefitted in various ways due to the Wraparound Project which is an increase of 300 from year one. This significan¢ increase can in the mosl part be apportioned to Ihe promotion and development ol Ihe project in West Lolhian during year one Whe significan¢ relalionship building took place with mulliple organisalions through nglworking gvents. drop1nlpoup hubs 8rKI attendance at various p8rtnerl$takehold¥r la8m mèatings. Art P8ychoth•rapy Art therapy has now been provided for alnw)sl Nvo years wth the second annual report due in June 2025. During this period there has been a change in personnel from the original member of staff who was employed at the beginning of this project. However. there was 8 smoolh handover prowded by the deparb'ng employee which made for a seamless Iran5ilion for Ihe proiecl and for the pe¢)ple accessing art therapy for support. The rationale for 8ddlng art thèrapy as an altÈmalNe or indeed adjunct to tradltlonal talklng tl)erapies Is that It albws for the use ol imagery and creativity lo expr6ss thoughls. feelings and emotions. 11 is again, client lad locussing on creating a safe containing space to expbre inner thoughts and past experiences. Therefore, using art rnaterials fosters a new and CatiVe way ol communicating. allowng dients to express and process thoughts, feelings and emotions that can be difficull to express verbally. In the firs¢ completed reporting year this prc¥ect has provid supptyi to hyenSIX rP1& in a 1..1 and group lorm8t- both adults 8nd young peoplè 89èd 12 to 18 yèars. Indications for year two reporting are encouraging significant working relationships having bean establish$d with partnership agencies to provide more 'taster seSsn$. for people interested in engaging with art therapy but who are unsure due a lack of knowledge around what art therapy looks like in praciice. Furthemore, the art therapy project aligns wlh olh8r young pe and adult wcyects within WLOAS as an attemative or addition to current support. This project is lunded until June 2026 in equal p8rt by the Whde Famity Appro8ch PSP in West Lothian and The Robertson Trust. Funding beyond thi5 end date is unknown 8t Ihis tiffle but discussions will b8 taking plac8 in du8 Coursè to establish continuation ol funding. Progr•sslng Fon¥ard St••rfng Group IPFSGI As previously reported. Ihe fomier Service User Advisory Group was relaunched as the Progressing Forward Steering Group IPFSGI at a specific event on October 291h, 2024. There was a healthy attendance at this event with s8veral persons of livedlliving experi8nc8 and olh8r p8rtnerslsl8k8hold8rs arTK)ng5t those attending. The PFSG is open to livedniwng expenencè and people who have a genuine interest in addictions that want t be involved in the development of WLDAS as organisats.on bLrt also the projects wthin it. Furthermore, volunteers will be involved in relevant search projects and Ihre&month follow-up evaluation ol clients who have accessedl attended the Therapeutic Support Service. Training and development of those attending will also be on offer to carry out surveys in person or over the telephone- Alliance Fund Small Grants have kindly suppo)rted this with approximately £5500 for equipment and training for volunteers.
WEST LOTHIAN DRUG & ALCOHOL SERVICE REPORT OF THE BOARD OF MANAGEMENT FOR THE YEAR ENDED 31 MARCH 2025 During and after the event people were making enquiries regarding pining the PFSG and l am pleased to report that as of 31st March 2025 attendances at the monthly meeting are healthy with on average tsvelve people regularly attending from a pc1 ol enty nine people all registe as mernbers and reIving relevant communications for example. minutes and agendas for pasl and future meetings as well as promotional material pertaining to events of interest. The PFSG has 8150 forged link5 Wth Voice for Change 8 nthy Set up constituted group of peop18 Wlth lived 8xp8rienc8 of addiction. Employee dlsputa resoluUon The previously di5dosed employee d15pule has been selljed. resulting in o setllement P8yOUt of £SOOO, whl¢h has been recognised in the financial statements lor 2024125. Fund ralslngldonatlons WLDAS has rec8ived two significant donalions durirwJ the reporting pèriod 2024125. One donation of £10,000 came from an anonymous family via the Chair of the Family Trust and the other donation of £3,000 came from The Wood Foundation via LinlithgowAcademy and WLDAS. involvement in the YPI (Youth and Philanthropy Initiative) Scotland. Pupils from Linlithgow Academy researched WLDAS projects and put the organisation forward as a worthy benefiriary ofThe Wood Foundation. I have senl a thank you letter to bolh The Wood Foundats'on and Linlithgow Academy and will keep bolh updaleil on where Ihis donation will be spent. I will 8150 inform the Chair ol the Family Trtjsl whertr and how thtrir donation has b&n&fitiod the people wtr support. Furthem)ore, the annual Edinburgh KIllWalk took place on &Jnday 1Sth September 2024 with several WLDAS staff and volunteers taking part in the Wee Wander14 milesl and the Big Stroll111.3 miles) respectively. The final sponsorship total has been calculated and £35 has been received and banked with WLDAS. It has been decided thal the Edinburgh Kil¢Walk will be an annual event thal WLDAS and volunteer5 will take part in 8S a source of fundraising lor the organisabon- several people have already signed up for September 2025. Flnanclal r•vl•w The Statement ol Fin8nrAal A¢livilitrs shows 8 surplu$ lor the year of £23,62412024- net exptrndllu of £2,515). A tol8101 £426,600 was r8tainèd in accumulated lunds at thè yèar and12024- £402,978). The Board ol Management has examined the charivs requirem&nts in light of risks to the organisation. It has established a Oicy whereby the unreslricled funds not committed or invested in langible fixed assets held by the charity should be equivalent lo a minimum of 46 monlhs expenditure. The Board consider this level sufficient to mitigate against the risk of futu curtailment of funding. parts'culady in those projects being offered to tender. Current levels ol general knnds of £344,75812024.. £369,403) equate lo 5 rnonlhs12024.. 5 months) at forecast expenditure levels. Prlneipal funding soureés Thè principal funding sourcès for thè chanty arè Wést LothianAJcohcl aThJ Drug Partnèrship. NHS Lothian, th8 Big Lottery, Robertson Trust. and the Scottish Govemment. Inv•stm•nt Policy Aside from retaining a prudent amount in reserves each year, nw)st of the charitys funds are to be spent in the shorter tem). Rlsk Management The Board of Managernenl has conducted a review ol Ihe major risks to which the charity may be exposed. whe appropriate. sys¢ems or procedures have been estsblished to mib'gate the risks the charity faces. Internal Control risks are minimised by implernentatw of Ihe pr(Mxlures for autFK)risation of all transactions and projects. ProcedLJres ar8 in plac8 tts ensur8 compliarKx vrith hèallh and safèty of slaff. voluntéers, clients and sItOrS to the service. The continuing implementation of West LolhiÈn Ajcohol and Drug Partnership Outcotne m[ltaring, the Scottish Govemments Wathng Times Rewjrting, HEAT tsrgets for smoking cessats.on services, the National Standards for Drug & Alcohol Services. education Iraining evaluation loms and COSCA Accreditation ensure a consistent quality of delivery for all operalional aspects of the charity. These procedures a periodically reviewed to ensure that they continue to meet the needs of the charity.
WEST LOTHIAN DRUG & ALCOHOL SERVICE REPORT OF THE BOARD OF MANAGEMENT FOR THE YEAR ENDED 31 MARCH 2025 Looklng to the future Consistent with previous reporbng. WLDAS plans to continue the activitses oudined within this report in the coming ygar(sl 5ubje¢t to satisfactory and realistic fvnding arrangements. National Lottery Community Fund funding ha5 begn s8wred ft)r the Grief Matters project for a final two years untsl August 2027 - new funding wll b8 sought frotn altemative sources to conb.nue this project. Famlly matte (Corra Foundab"on Improvement Fund) will end on 31st March 2026 and Ajl Psychotherapy Project funding will end on June 30th, 2026. There are meetings planned over the coming months lo discuss Ihe luture fuThJing ol bolh projects. Moreover. WLDAS will be exploring identrfied needs within the West Lothian community and where there is a gap in service provision to rnee¢ Ihose needs. For example. the significant rise in young people using vaping products within our schwls and communi.e5 where no information or intervention is provided despite the concerns of t88chers, p8r8nts and olhar relevant professionals. Also, 8xploring th8 possibilities of providing luCation1 prèvntionlsignposting around mèntal health inibally lor adults within Our communitl8s who arè isolatèd duè to soci04conomic or rural geographical disadvanlages- both would requi separate funding streams which would also be explored with the realistic view that both may be short-tem lesl of change pilots to potenbally pave the way for longer temi projects. The sustainability of WLDAS as an organisation is reliant on it5 ability io evdve through implementing change bul not just lor chang8'5 sake. Therelore. WLDAS will have going lorward. a much-improved social medi8 pre5enca, morè involvémènt with loc81 publications and broadcAslérs to markèt and promot8 thè organisalion as it entèrs ils 40th year within the Wèst Lothian community. It will also explore the possibilitses of spongnrship support from local businessès that have a national standing. Furth6m)ore. as pr6wtsJsly stated within this report 'Tacklit Is modem secure care delivery system and more. The system wo¢Jld be tailored to WLDAS. needs through scheduling. clinical record Keeping. referral management. lelehealth. portIng and analytics. In short. this secure platform will host everything WLDAS has on various dala basislsyslems and paper formals all in one user friendly place.. Thus, Ihe extended management team with the 5UPPOrt of the Board of Management will ende8vour to source Ihe funding through prudenl financial managernenl io rnake this System affordable f¢r WLDAS t¢ adopVimpl8rnenl which will make WLDAS more strtrarnlin8 and secure wthin its 8dministralion and ind89¢, morg attractlvg to lun¢J¢rs in this at times. fundin9 argna. WLDAS senior management will conlinue lo play leading roles thin relevant strategic planning and implementation groups wlhin the immediate Wesl Lothian Addiction Care Partnership IWLACPI. the West Lothian Alcohd and Drug Partnership IWLADPI and Wesl Lothian Council slalulory services. Induding. bul not limited lo, conlinued chairing ol the MAT Slandards 6 & 10 Implementats'on Group. Recovery Orientated Syslerns ol Care IROSCI. Substance Use PreventionlEarfy Iniervenbon Group ICo-ch8irl, MAT St8nd8rds 8nd Alcohol Treatrn8nt, Drug & Alcohol Related Death Review Group, Wesl Lothian Acohol Licensing Forum, Third Sector StratY Group ITSSGI, Rocovery Community & Employability Group. Blackbum Action Group, 6 Wètskly TAC ITasking and Coordinating) group and Multi Agèncy RiskAssessm&nt Conference IMARACI. Plans are already in place to hdd an art exhibitionlauction as part of WLDAS, 40th anniversary celebrations. Artwork will be donated by clients pasl and PSent as well as interesled parties knking to support WLDAS to raise funds lor the organisation. This event will lake place in June 2025 al Linlithgow Burgh Halls and will be open to the public with invitations being senl lo parlnerslstakeholders and local and national govemmenl presentative5. WLDAS, continued support ol further eduration within 8 (x)unsellinglpsychologicAI therapy environment has played a significant part in the studie5 and graduation of two studenl Cognttive Behavioural Th8r8py ICBTI therapists through its student placement programme. Both qualtfied therapists have rèmained as volunteers within WLDAS, Therapeutic SuprKt SeNice providing support tr) dients two days per week. Two new CBT students have joined WLDAS on placement as ol September 2024 and will begin their respective duties in March 2025 after a robust induction programme. Future events a being planned by WLDAS senior management and partners to hold a MAT Standards 6 & 10 IPsychologically and Tr8(Jma Informed Pradicel nebvorkinglleaming event lor both statutory and Ihird stOr services otrt with addirtions service5 but who Ilo inevttably enUnter people who have a substance issue. The other event wll cover th8 Rights Charter and FAIR model. This event is mainly ft)r thos8 staff working SpefiCallY within addictionsladvocacy services but also those sewvices who have direct contact wth people using substances or Impacte(I by another's substance use.
WEST LOTHIAN DRUG & ALCOHOL SERVICE REPORT OF THE BOARD OF MANAGEMENT FOR THE YEAR ENDED 31 MARCH 2025 Finally, WLDAS wll be entering year three of rts 3-&year strategic plan on April 1st, 2025. This plan has been updated to COrd the successes thus far bul also highlights any work still to be completed and which may be carried over to years four and five now added lo the dc¢ument for sign off by the Board of Managernent. Policies will continue to be updated and indeed added where necessary during the coming year for example. the addition of a Sexual Harassment risk assessment and prevention pn)oedure whith will be an adjunct of the H8rassm8nt and Bullying policy and two new stan 81on8 wlici8s covering Menopause and Pronoun51G8nd8r Identify Policy. All new and updated policies a guided by our empl()yment law adwsors Ellis Whittam and approved finally by the Board of Management. Stru¢¢ure, governan and manag•ment Govornlng document Th8 or98nisation 1$ 8 charitable cornparby limited by guarantee, in(xxporat8d on 20 OctoT 2000, and r8gistertrd as a chanty on 21 July 1992. The company was esbliShe(l under a Memorandum of Association whi¢h established the objectives and powers of the charitable company and is govemed under its Articles ol Association. Under those Articles. the directors ol Ihe company are also charity trustees lor the purposes ol charity law and under the companys Artides are known as members of the Board ol Management. Under the requirements of the Memorandum and Artides of Associalion the members of the Board of Managernent are elected at the AGM to serve a period of 3 years. subject to ratification at each AGM. The B¢8rd of Manag&m•nl, who 8ffj also the dirs¢lors for the purKMW ol ¢omp8ny18w, and who served during thè yèar and up to th8 dalg 01 Signatu of the financial statéments wèrè.. (Resigned 12 December 20241 (Rtrsigned 12 December 20241 Alyson Campbell Sarah Summers Pamela Gordon Kenny Meams Greig Coull Deb¢r8h McAlpin¢ {Apkk)inl¢d 1 April 20241 R•erultm•nt and Appolntment of Board of Man•g•mènt Due to the sizo of the organisation, Ihè Comèxity ol funding an¢J the sgNic6s offrad, tha Board ol Managèment S88ks to ansur8 that appropriatè busin8ss and dèvalopmènt skills to manage such divèrsity are rèfl6ded in Its membership. To enhance the direct client provision, we ensure experhse in training, education, adutt and young person counselling and rehabilitation is well repSeTrled. Organlsatlonal s¢Ncture West Lothian Drug & Alcohol Service Board of Managernenl meets quarterfy and is responsible for setting the slrategic direction of the charity, monitoring performance and ensuring that govemance structure5 reflect best practic8. At present, the Board has rnemb8rs from a variety of professional backgrounds re18V8nt to the work of the charrty. The Company Secretary also sits on the Board but has no voting rights. A finanes sub-group has beèn stablish8(I which is chair*d by thè organisations Tr88sur8r and comprfsès members of the Board, General and Deputy Managers. and the Business Manager. This group reports diredy to the lull Board al the quarterty meetings. A scheme ol delegation is in place and the day-ttrday resp)nsibility for the provision of the selv1$ rests with the senior management team. The General Manager is spOnSible lor ensuring that the charity delivers the services specified and that key perfomance oulcomes are mel. The General and Deputy Manager have responsibility for the day-to-day operational management. individu81 supervision of the respective stsff teams and also ensuring that the teams continue to develop their kno%edge and skills in lin8 Wth gd practice and meeting recognised standards. They are supported by senior workers who are responsible to the Dep Manager and General Manager and provide line managemeni support and supervision to staff 10-
WEST LOTHIAN DRUG & ALCOHOL SERVICE REPORT OF THE BOARD OF MANAGEMENT FOR THE YEAR ENDED 31 MARCH 2025 Board of Manag•m•nt Inductlon and tralnlng Most Board members a already familiar with the practical work ol the charity. Additionally. new members are invited to meet with the General Manager and are given the previous yea¢s Minutes of Meetings, latest financial statements and major rertS along with OSCR'S Guidance for charity Trustees. Periodically. the Board rneets. with senior stsff in attendance. to discuss str8tegi¢ planning and organisational development needs. A more formal induction programme involving all Board and key staff members is in pla. K•y managèmènt r•rnun•ratlon ptsliey Key management comprises the Btsard ol Managemenl. who arè not rèmunerated, and the General Managèr and Deputy Manager. The remuneration ol the General Manager and Deputy Manager is set by the Board ol Management and in line with aPIcable markel rates for Ihe sector. R•laled Partl•8 At a national level. drug and a1cc11 treatment and support Senri$ are steered by the Scottish Govemment'S 'Right5. respect and recovery.. alcohol and drug trealrnenl strategy "and associated action plans. The West Lothian Alwhd and Drug P8rtngrship is ch8rg8d with the rgsponsibility for delivgring the str8tegy 81 loo81 level. It is a150 r8sponsib18 for the commi55ioning ol appropriaie services. Wesl Lothian Alcohol and Drug Partnershlp IWLADPI indudès rpr8seniaiivgs from, am9$1 Qlhèrs, th& l¢)¢al authority. hèalth and voluntary sector agenciès. The Ganèral Managér rèpresènts the organisation on this group and th8 D8puly Manager dèputisès when required. Both managers sit on various MUlagencY planning and pdicy groups at local and na.on81 l&v81. Statement of Board of Management's responslblllues Th$ Board ol Managamènt, who ai$ also th8 dIrorS ol Wèst Lothian Drug & Alcohol Sèrvlca lor tha purpose ol company law, are responsible lor pparing the Board 01 Managemenfs Report and the financial statamenls In accordance with applicable law and United Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practice). The Board of Managernenl are responsible IOT the rnaintenance and integrity of the charity and financial information included on Ihe ChariV5 web5ile. Legislalion in the Uni¢ed Kingdom 9oveming the preparalion and di$semin8lion ol finan)81 staiements may drNer Irom iatIOn in OIh&rjuril¢kn0nS. Audltor TC Group were appointed auditors lo the charitable cThnpany and a rv6olUln proposing their reappointrnent wll be pul lo the Annual General Meeting. This port has begn prnpa in 8¢¢0r<l8n¢• with lh& $poual provi$ion$ of part 15 of th¥ Compani* Act 2006 relating to sm811 eomp8niès. Dlselosur• of Infomiatlon to audltor Each member of the Board ol Management has confirmeil that there is no information of which they are aware which is r818vant to the audit, bul of which the 8udilor is unawar8. They hav8 furth8r confirmed that they hav8 tak8n appropriate steps to entify such r818vant inlormth.on and to 8StAblish that the auditor is of such Informatn. Thè Board of Manag6rnent's rert was approved by Ihè Board Of Management. Kenny Meams Trustee Dated.. 11 December 2025 11
WEST LOTHIAN DRUG & ALCOHOL SERVICE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS AND TRUSTEES OF WEST LOTHIAN DRUG & ALCOHOL SERVICE Opinion We have audited the financial statements of West Loihian Drug & Alcohol SeNice (the 'Charity'l ts the year ended 31 March 2025 which comprise the statement of finanual activities. the balance sheet, the statement of cash flows and notes to the financial statements. including significant aco)unting fM)licies. The financial reporting framework thal has been applied in their preparation is apiCable law and United Kingdom Accounting Standards. including Financial Reporting Stand8rd 102 The Fin8nGi81 Reporting Sl8Rdard appIable Ihe UK 8fKI R&publK of Ireland IUnit8d Kingdom Gen8r811y ACpted Accounting Pr8cticel. In our opSnlon. thè finandal stalements.. give a true and fair view of the state of the charilable crynpan¥s affairs as at 31 March 2025 and of its incorning resources and appliOn ol resources, induding its incDme and expenditure, for the y88r then ended.. have been properfy prepa in aCcOrdar with United Kingdom Generally Accepied knounling Practi., and hav$ btrgn prepar in accordance with tho r8quirem$nt$ ol the Companiès Act 2006, th* Charities and Trustee Invastmenl IScoll8ndl Act 2005 and r8gulats.on 8 01 th8 Chariliès Accounts Iscouandl R8gulalions 2006. Basls for oplnlon Wa conductèd our audit in accordancè with Inl•mational Standafds on Auditing IUKI IISAS IUKII and 8pplicabla law. Our responsibilities under those standards are further descnbed in the Audilorfs responsibilitS for the audit ol Ihe financial statements section ol our report. We are independent ol the Charity in accordance with the ethical requirements that are relevanl to our audit ol the financial statements in the UK. induding the FRC'S Ethical Standard. and we have fUilled our other e¢hical responsibilities in accordance wrth these requirernents. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our ow'nion. Con¢lu$lon8 rolotlng to golng ¢on¢•rn In auditing the financial slalements. we have concluded thal the Board of Managemenfs use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfomed. we have not identified 8ny malerial uncertainties relating to events or conditions that, individually or co118cIiv8ly, may casl significant doubl on the Charity's ability to continu8 8$ 8 going concèrn for a period of at loast twèlvè months from when the financial statamènts ar& aulhorisèd for issuo. Our responsibilities and the SponsIbl1111S of th6 Board of Management th r8sp8ct to going concem are described in the relevant sections ol this pOrt. Other Infomiallon The oth6r inforrnation comprisès the infonnalion includad in th• annual rèport other than the finartial statemènts and our auditoffs report thereon. The Board ol Management a responsible for the other infomiation contained within the annual report. Our opinion on the finanaal statements does nol cover the other informatK)n and, except to the extent otherwise explicily stated in our pOrt. we do nol express any fom of assuran conclusion thereon. Our responsibility is to read the other infomialion and. in doing so, consider whether the other information is materially inwnsislent with the finan¢i81 st8tements (x our knowledge obtained in the course of the audit, or otherwise appears to be rnaterially misstated. If w8 identrfy such rnaterial incon51Stencies or apparent materi81 mi5Statement5, w8 are required to detertnine whether this gNes nse to a material misstatement in ttE financial statements themselves. If, base<l on Ihe work we have perfome(I, we condude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to pOrt in this regard. 12
WEST LOTHIAN DRUG & ALCOHOL SERVICE INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE MEMBERS AND TRUSTEES OF WEST LOTHIAN DRUG & ALCOHOL SERVICE Opinions on other matters pres¢ribed by the Companies 2006 In our opinion, based on the work undertaken in the course of our audit-. the information giv8n in the Board of Managem8nfs report for the financi81 year lor which the fin8nci81 staternents are prepared, which Incjudes the direciors. r8w)rt prepaisd lor the purp058s of company law, is consistent with the financial statements- and the directors, report included vthhin th8 Board of Managemenfs report has been prepared in accordance with applicable legal requirements. Matters on whleh wo are requlred to report by Qxceptlon In the light ol the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identrfied material nysstatements in th8 directors. report included wrthin the Board ol Management's report. We havg nothing lo report in r8SP8¢t ol the following matters in relation to whi¢h the Companies Act 20061hg Charities Account$ IS¢ollandl Regulations 2006 r8quire$ us lo report to you il, in our opinion.. proper accounting records have not been kepl, or relums adequate for our audil have nol been recaved from branches nol visited by us., or the financial ststements aro not in agreemanl with accountsng records and r&tums,' certain disclosures of trustees, remuneration specrfied by law are not made,. or we have not received all the infomiation and explanations we require for our audit., or the Board ol M8n8gernenl were not entilled to prepare the financial statgrnents in 8ccord8nce with sm811 COrnP8nies regime and take advanta9e of Ihe small ¢ompanie$' gxemption$ in preparin9 Board of Managamenl's report and frTrm th8 raquirgm&nt lo prèpare a strategic report. R•8ponslbllltl•8 of Board ol Manao•m•nt A5 explained rnore lully in the slalement of Board ol Management'5 resw)nsibililie5, the Board ol Management, who are also the directors of the Charity lor thtr purpose of company law, are responsibl& lor the preparation of th8 financial slat8manls and lor being satisfièd Ihal Ihay giva a truè and lair vièw, and lor such intèmal eontrol as tha Board ol Management detemiine is necessary to enabl& the preparalwjn ol finanaal statements that ara free from material misslalement, whether due to fraud or error. In preparing the financial staternenls, the BoaTd of Management are responsible for assessing the Charity's ability lo continue as a going concern. disdosing. as applicable. ma¢ters rela¢ed to going concem and using the going concern b85is ol accounting unless the Boar(l of Management either inlend io liquidate the charitable company or to) eè8sè operations, or havé no realistic 8Aémativè but lo do so. Auditorfs r•8ponibilitios lor th• audit of th• finaneial tat•m•nts We have been appointed as audilor under seclion 4411llcl of the Charilies and Trustee Investment Iscotlandl Ac¢ 2005 and under the Companie5 Acl 2CKJ6 and rekX)rt in accordance the Acts and relev8nl regulations made or h8ving effect thereund8r. Our obleetwes are to obtain reasonable assurance about whether the ffinancial statements as a Who are free from material misstatement. whether ¢Jue to fraud or error, and to issue an auditorfs port that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee (hat an audit conducted in accordance with ISAS IUKI will always delecl a malerial misstalement when il exists. Misstatements can arise from fraud or error and are considered malerial il. individually or in the aggregaie. they u)uld reasonably be expected to influence the ewnomi¢ deci5iMs of users taken on the basis of these finanryal slatements. Irregularities, induding fr8ud, 8r8 instances of non-(X)Mlar8 wtth laws and regulations. We d8sign proc8dur85 in line with our responsibilibe5, ouuined atK)ve, to detect material misslalement5 in respect of irregularits"es, including fraud. The extent to which our procedures are capable ol detecting irregularib"es, induding fraud, is detailed below. 13-
WEST LOTHIAN DRUG & ALCOHOL SERVICE INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE MEMBERS AND TRUSTEES OF WEST LOTHIAN DRUG & ALCOHOL SERVICE Extent lo whi¢h the audi¢ was considered ¢apable of dete¢ting irregularities. including fraud Our approach lo identifying and assessing the risks of material misstatement in respect ol irregularities, including fraud and non-cornpliance wth laws and regulations, was as follows-. the engagement partner ensured Ihat the eThJagement team collectively had the appropriate competence, rapabilitie$ and skills to idgntify or recognise non-compliance applicable laws and regulation5', we identified the laws and regulations applirable to the charty through discussion$ with Director$ and other management, and from our wider knowledge and experience ol the charity sector," we focused on specific laws and fegulations which we considered may have a direct material effect on the financial slalements or the operations ol the charilable company. induding the Companies Act 2006, Charities SORP IFRS 1021 and the Charities and Tnjstee Investment (Scollandl Act 2(X)5 and the Charities Accounts (Scotlandl Regulations 2006 las amendedl. we assessed the extent of compliance with the laws and regulations identified above through making enquiri88 of management and inspecting legal cowrespondence.. and idontifigd laws and r$gulations were ¢ommuni¢ated within the audit team regularly and Ihe t&am rem8intrd alert to instancès ol non-eompliance thfoughout Ihè audit. We assessed the susceptibility of the charitab16 eompany s finanaal statements to material misstaem6nt, including obtaining an understanding of how fraud mighl occur. by.. Making enquiries ol management as to where they conSered Ihere was suscepts'bilty to fraud, their knowledge of 8Ctual, suspected and 8lleged fraud.. and nsidering the intem81 controls in pla¢e to mitigate risks of fraud and non-compli8n¢e with laws and r8gul8lions. Audlt r•8pons• to rlsks Id•ntlfi•d To addres5 the risk ol fraud through management bias and overri(Je ol cDntrols. we.. pèrformèd an81ytical procèdures lo identify any unusual or un8xpact8d relationships.. t8stad journal èntrias to Idanbfy unusual transacbons, • assessed whether ju¢Jgements and assumpb.ons ma¢Je in detemiining lh& accounting estimates S8t out the notes lo the financial ststements were indicative ol potential bias.. and investigated the rationale behind signifKant or unusual transactions. In response lo the risk ol irregularities and non-wmp1lare laws and regulation5, we designed procedure8 which included, bul were not Iirnited lo.. agreelng financial statement disek)sures to undedying suppth.ng documentatlon., reading the minutes ol meetings of those charged govemance- • enquiring of management as to actual and FM)lential litigation and dairns.. and requesting Corresponden with HMRC and OSCR. There are inherent limitations in our audit procedures described above. The more removed that law5 and regulations ar8 frorn financial transactions, the less likely il is that we would b8(x)m8 aware of non-cornpliance. Auditing standards a150 limit the audit procedures required to identify non-compliance laws and regulations to enquiry ofthe Directors and other management aThJ the inspection of regulatory and kgal correspondence, if any. Material misstatements that arise due to fraud can be harder io delect Ihan those thal arise from error as they may involve deliberate concealment or collusion. A further d85CriPtion of our r8sponsibilities is 8VaIlab on the Financial Reporting Council's websit8 at.. https.'Il www.frc.org.uklaudrtor5re5ponsibilities. This description form5 part of our audttorfs report. 14-
WEST LOTHIAN DRUG & ALCOHOL SERVICE INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE MEMBERS AND TRUSTEES OF WEST LOTHIAN DRUG & ALCOHOL SERVICE Use of our report This report is made solely to the charitae company's members and to the charity's trustees, as a body, In accordance with regulation 10 of the Charities Acctyjnts Iscouandl Regulations 2006. Our audit work has been undertaken so that we might state lo the charitable company's members and trustees those rnatters we a required to slate to them in an auditor's report and lor no other purpose. To the fvlles¢ extent pemiitted by law. we do not accept or assume reswnsibility to anyone other than the ch8rit8ble company, the charitabl8 company s members as a body, and the charitable cornpanys trust8es 8S 8 body. for our audit work, for this r8POrt, or for th8 opinions we have lomed. 18112r2025 Davld J•ffeoat (Senlor Statutory Audltorl for and on behalf of TC Group Statutory Audltor 8usines5Advisor5 & Accountants 1 Lochrin Square 92-98 Founlainbridge Edinburgh EH3 15-
WEST LOTHIAN DRUG & ALCOHOL SERVICE STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Current financial year Unrnstrlct•d Unr•strlct•d R•$trlet•d funds lunds fvnd5 general deslgnated 2025 2025 Total Total 2025 2025 2024 Notes Donations and legacies Charitable activities Other trading activities Investments 14.972 612,298 4.679 13,021 14.972 834,237 4.679 13,021 1.932 831,116 221,939 9,935 Total Incom• 644,970 221.939 866,909 842.983 Cost of charitable activities 673,200 6.067 164,018 843,265 845,498 Net Ilncom•ll•xp•nditure bofo tr4n¥fer• 128.2301 16.0671 57,921 23,624 12,5151 Gross translers betw$gn funds 12,3641 2,364 N•t l•xp•ndltur•)nneom• for thè y•arl Net mov•ment In funds 130.5941 13,7031 57,921 23,624 12.5151 Fund balances 311 April 2024 369,403 33.573 402,976 405,491 Fund balanty •131 MaT¢h 2025 336,809 29.870 57,921 426,600 402,976 The statement of financial ac¢ivil indudes all gains and105ses recognised in the year. All income and expendrture derive Irom continuing aclivilies. The statement of financial activities 81$0 ¢omslies with tho requiremtrnts for an in¢ome 8rKJ eXp9nditu 8¢¢ounl undèr thè Compani8s Act 2006. The not&s on pages 20 to 31 fom an integral part of these finanoal statements. 16-
WEST LOTHIAN DRUG & ALCOHOL SERVICE STATEMENT OF FINANCIALACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Prior financial year Unrnstdct•d Unrestrlct•d R•strlet•d funds funds fvnd$ general deslgnated 2024 2024 Total 2024 2024 Notes Donations and legacies Charitable activits"e$ Investments 1.932 626.942 9.935 1,932 831,116 9,935 204,174 Total Incomo 638.809 204,174 842,983 Cost ol charitable actiwties 634.572 6.752 204.174 845,498 Net1oxp•ndlture)llncome bofore transfers 4.237 16.7521 12,5151 Gross transfer5 between funds 111,6041 11.604 Nel lexpendlturgVln¢omg for th? yoarl N•t mov•m•nt In lunds 17.3671 4.852 12,5151 Fund balances at 1 April 2023 376.770 28.721 405,491 Fund balancos al 31 March 2024 369.403 33.573 402,976 The statement of financial ac¢ivitses includes all gains aThJ losses recognised in the year. All income and expenditure derive from continuing activities. The slaternen¢ ol financial ath'Vi.eS also cMleS the requirements for an incorne and expenditure account under the Companies Act 2006. 17-
WEST LOTHIAN DRUG & ALCOHOL SERVICE BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Not¢$ Flxed assets Tangible assets Currènt assèts Debtors Cash at bank and in hand 12 7.931 11.634 13 13.063 426.701 36.764 397,468 439,764 434.232 Credltor¥= amounts talllng dug wlthln one year 14 121.0951 142.8901 Net current assets 418,669 391,342 Total as8•ts I•s8 eurrènt Ilabllltlè8 426.6CQ 402,976 Incomè fund¥ Restricted funds Unresiri¢tgd funds 16 57.921 368,679 402,976 426,6 402,976 These financial ststements have been prepared in aordan wth the provisions applicable to companies subject lo the small companies regime. The linancial 5tstements were approved by Ihe Board 01 M8n8gemenl on 11 December 2025 K•nny M•am8 bw Company Registrab'on No. SC212157 Iscouandl The not&s on pages 20 to 31 fom an integral part of these finanoal statements. 18-
WEST LOTHIAN DRUG & ALCOHOL SERVICE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Not¢$ Cash flows from operating activitiès Cash generated fromllabsorbed by) operations 23 18.576 136,6641 Invostlng a¢llvltlg$ Purchase of tangible fixed assets Int$r8St r$ctrived 12.3641 13.021 111,6041 9,935 N•t cash gtnèrat•d fromllus•d Inl Inv•stlng activitlès 10,657 11,6691 Net cash used In flnanclng actlvltS•s Net Increaselld•crea8el In cash and cash equivalonts 29.233 138,3331 Cash and cash equivalents al beginning of year 397,468 435,801 C•sh •nd ¢ash equlvaknts at •nd ol ytr•r 426,701 397,468 The notes on pages 20 to 31 forn an integral part of these financAal slaiements. 19-
WEST LOTHIAN DRUG & ALCOHOL SERVICE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Aecountlng pollcl•s CharSty InfOrMan West Lothian Drug & Aeohol SeIte is a private company liffliied by guarantee Incorporated in Scouand. Thè registered office and principal place of bu&ness is Ajmondbank Centre, Shiel Walk, Craigshill, Livingston, EH54 4EH. 1.1 Accountlng conventSon The financial staternenls have b8en prepared in accordanc8 With th8 Charity's Artides ol Assoaatitsn, the Charities and Trustee Investment Iscotlèndl Act 2(X15, the Charrtses Accounts Isctstlandl Regulations 2006 las amended). Companies Act 2006. and "Accounting and Reporting by Charities." Slalemenl of Recommended Practice applicable lo charilies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" las amended lor accounts'ng periods c£Jmmencing from 1 January 20191. The Charity is a Public Benefit Enlty as defined by FRS 102. The fin8ncial ststementS are prepared in slerfing. which is Ihe lunctional cuwrency of the Charity. Monetary amtsunts in these financial stslemtrnts aro r(rKI$d lo th8 ntr8rest £. The finanaal stat8mènts have baèn prèparèd under thè histor1 cost convants'on. Th& principal accounting policies adopted are set out below. 1.2 Golng concorn Al the lime el approving the fin8n¢ial statements. Ihe Board of Managomenl he a 8$Onable gxp8¢tation that thè Charity has adaquata rasources lo conb.nuè in opeiaiional existanca for tha forasèaablè futurè. Thè Board of Management cOnser there ara no material unc•rtainties about th6 charivs ability to conunue as a going concern thus the 8oar¢J of Management continu& to adopt the going concern basis ol accounting in preparing the financial statements. 1.3 Charltabl• lunds UnstriCted funds are available for use at the discretion ol Ihe Board of Management in lurtherarLe ol their charitable objectives. Designated funds comprise funds vthich have been sel aside at the discretion ol ihe Board of Managent lor specific purposes. The purposes and uses of the designated funds are set out in ihe note5 to the financial stalernents. Restricted funds are subject to speufic conditions by donors or grantors as to how they may be used. The purposes and uses of the reslricted funds are sel oul in Ihe rleS to the financAal slalements. 1.4 Incomè Incorne is re¢ognise(I when the Charity is legally entilled to it afler any perfonnance Ixjnditions have been met, the amounts be measured reliatAy. and it 15 pr(thtA8 that incorne wll be received. Cash donations are recognised cm receipl. Olher donations are reo)gnised once the Charity has been notified of the donation. unless performance conditions require deferral of the amount. Income lax recoverable in relation to donations received under Gift Aid or deeds of (x)venant is recognised at th8 t1rn8 of the donation. Legacies are recognised on receipt or otherwise if the Charity has been notrfied of an impending distribution. the amount is known, and receipt is expected. If Ihe amount is not known, the legacy is treated as a contingent asset. 20-
WEST LOTHIAN DRUG & ALCOHOL SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued) Inc0rn8 frorn governm8nt and other grants. vth8th8r 'capitaf or'rev8nu8' in nature, ar8 recognised wh8n the charity has unconditional entitlemernl to the funds, it is probable that the income will be received, the amount can be measured reliably. Uncon¢Jitional entsllement will be achieved once any perfomiance or other conditions attached to the grants have been met, or fulfilment ol those conditions is wholly within the control ol the charity. Where perfornance conditions are attached lo the grant and are yet to be met. the income is recognised as a liability and included on the balance sheel as deferred ino)me to be released. Grant income is deferred where the grant is subCt lo perf0mnce-re1ated conditsons and is received in advance of delivering services quIred. Where grant income is deferred it is accounted for as a Ikibility and shown on the balanc4 sheet as deferred income. Deferred income is released to income in the reporting period in whith the performance related cond'0n$ that limit recognition 8re rnet. Income fr other Irading activities indudes income eamed from trading activities to raise fiJnds for the charity and income frorn fundraising events and is recognised when the charity has entiuement to the funds. It is probable that these wll be received and the amounts can be measured reliably. 1.5 Exp•ndltur• Liabilitie5 are recognised as expenditure as soon as there is a le981 or nstruCtive obligation commilling the charity to Ihat expenditure. it is probable that sslU¢m&nl will bs requir and th¢ amount of th$ obligation ¢an bè maasurad or estimatad r•liably. Liabilities ar8 measured on recogniiion at historical cost and then subsequently measured at the best estimate of the arnounl required to settle Ihe oblallOn al the rep)rting date. The exception is that certain financial inslruments must be adjusled to their presenl value., these indude financial liabilities where settlement is deferred lor more than 12 monlhs 8fter the porting date. All gxpgndilur$ is a¢¢oynte<l f¢y on an a¢¢wal$ basi$. Al &xpens¥s indudin9 $UPPOrt costs and governan¢¥ costs ar8 allocat8d or apporlioned to Ihè applicablè èxpanditurè haadings. Charltable a¢tlvltlg3 Expenditure on charitabla actiwtsas indud&s all costs incurnad by tha charity in undartaking activiti•s that further Ils charitable aims lor the benefit of its beneficiaries, including those support costs and costs relating lo the governance of the charity apportioned to charitable activities. The costs ol charitable activities presented in the Statement of Finanaal Actiwlies indudes the costs of t*)th direct Servi provision and the payments of grant awards il applicable. 1.6 Tangible flx•d assets Tangible fixed assets ar8 initially measured 8t cost and stJbsequenUy measurwj at cost or valuation, net of d8preciation and any impairment Ioss8S. Depreoation is recognised so as to write off Ihe cost or valuation of assets less their residual values over their useful lives on the following bases.. Fixtures and fittings Computars 3 year straighl line 4 year straight linè The gain or loss arising on the diswsal of an asset is detemiined as Ihe drfference between the le proceeds and the c8rrying valu8 of Ih8 asset, and is re(x)gnised in the slatement of financial activities. 21
WEST LOTHIAN DRUG & ALCOHOL SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued) 1.7 Impairment of fixed assets At each porting end date. the Charity reviews the carrying amounts of its tsngible assets to detemiine whether there is any indication thal those assets have suffered an impaimient bss. If any such indrRts'on exists, the recoverable amount of the assel is estimated in or(ler to determine th8 extent of the impairment loss lif any). 1.8 Cash and cash equivaler Cash and cash equivalents indude cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of lh months or less. and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 Flnancial instruments Th& Charity has èlècted to appty thè pmvlsions of Section 11 'Basic Finanaal Instrumants, and Sèction 12 'Other Financial Instruments Issues, of FRS 102 to all ol its financial instruments. Financial instruments are rnIsed in the chari$ balanc* sheet when the Charity becomes party to the contractual provisions ol the inslwment. Financial 8sset5 8fKI li8bilibe5 are offset, with the nel amounis presented in the financial statement5. when th$re is a legally &nfor¢eable right lo sel off the re¢ognised amwnts and Ihtr 1$ an int$ntion t¢ ssttltr on 8 n&t basls or lo realis• the aswt and sèttl8 the liability simultaneously. Bjslc fln•nclal Jss•ts B85ic financial assets, which indude debiors and cash arKI bank bal8n¢e$, are initially mtrasurttd * transaction price including tr8nsactitin Sts 8nd arè subsèquèntly caNièd At 8mOrtisèd cost using thè effectivè Interest meth1 unlèss thè arrangemènt constitutes a financing transaction, wherè the transaction is measured at the present valu6 ol the future recoipls discounted at a mark&t rate of interest. Finanaal assets classified as receivable wilhin on& year are not amortised. Baslc flnanclal Ilabllltles Basic financial liabilities. induding cr8(lrtors and bank loans ar• initialty 18cognisèd at transaction prica unlass the arrangement constitutes a financing transaction. wh&re the debt instrum&nt is measured at the present value ol the future payments discounted at a market rate ol interest. Financial liabilities classified as payable wrthin one year are not amortised. Debt in3truments are subsequenlty carried at arnorbse(I $1, using the effective interesl rate method. Trade creditors are obligations to pay for go(xJs or servic85 that have been acquired in the ordinary course of operations from supplieTS. Amounts payablè ale dassthed as curTent liabilits.es if paymènt is due within one year or less. If not, they are presented as non-cUnt liabilib"es. Trade creditors are COgnised Initially at transaction pri and subsequenty measured al amorbsed cost usiThJ the effectwe interest methcNJ. Derecognltlon of flnanclal Ilabllltles Financial li8biliti85 are d8recogni58d whèn the Charity's contractual lgatiOnS 8xpirè or arè dischargad or cancelled. 1.10 Employee beneflts The cost of any unu58d holid8y 8ntiU8m8nt is re(x)gnis8d in the pwiod in whith the 8rnploye8'5 S8rvic8S are received. Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employmen¢ of an employee or to provide lermination benefits. 22-
WEST LOTHIAN DRUG & ALCOHOL SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued) 1.11 Retirement benefits Payments to defined contribution 'rernent benefil schemes are charged as an expense as they fall due. Critical accounting estimates and judgem•nts In the 8pplication of th8 Charity's aC(ntIng wAicies, the Board of Management 8r8 requir8d to m8k8 judgements, estimates and assurnptions about the ¢Arrying amtsunl of assets and liabilities that ale not readily apparent from other sources. The esbmates and associated assumptions are based on historical experiènca and other factors that are consi¢Jereil lo be relevant. Actual resulls may differ from these estimates. The estimates and undertying assumptions are reviewed on an ongoing basis. Revisions to accounting estima¢es are recognised in the period in which Ihe estimate is revised Whe the revision affects lyly that Period. or in the period of Ihe revi5Kbn and fuiure periocls where the revision 8ffects both current 8nd future periods. Ineom• Irom donatlon• and l•gack8 Unr•strlct•d fvnd¥ 2025 Unr•strlct•d funds 2024 Donations and 9ifts 14,972 1,932 Ch•rltsblè a¢tlvltl•$ 2025 2024 P&rfom8n¢& r$l*ed grants Other income 818,849 15,388 819,251 11,865 834.237 831,116 Unr8Stricted lunds- general Restricted funds 612,298 221,939 626,942 204,174 834,237 831,116 Performan¢e related grants West Lothian Alcohol and Drug Partnership Robertson Trust National Lottery Cirde Corra Foundation Other (under <£10,000) The Brock Foundation 571,083 29,999 64,470 20,353 117.316 15,628 586,752 25,750 62,665 14,497 104.548 9,712 15.327 818,849 819,251 23-
WEST LOTHIAN DRUG & ALCOHOL SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Incom• from oth•r tradlng actlvltlès Unrestrlcted Unrestrfcted funds fund5 2025 2024 Fundraising events 4,679 In¢om• from Invostm•nts Unr•strlct•d Unr•strlct•d fund funds 2025 2024 Intèrast rèe8ivAble 13,021 9,935 Expendlture on charftsble actlvltlo$ 2025 2024 Dlr•et costs Staff costs Depraci81ion and impalmènt Projects and aclivilies Premises costs Running costs Motor and travel costs Leg81 an(J profe)nal Interest and finan charges Govèman¢e costs 713,243 6,067 15,006 37,129 42,296 11,722 8,504 88 9,22 713,133 6,752 13,305 33,537 49,155 12,087 8,501 8,940 843,285 845,498 Analysls by fund Unrestricted funds- general Unrestricted funds- designated Restricted lunds 673,200 6,067 164,018 634,572 6,752 204,174 843,285 845,498 -24-
WEST LOTHIAN DRUG & ALCOHOL SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 N•t mov•m•nt In funds 2025 2024 The net movement in funds is stated alter (harg1(credItingl= Fees payable to the chanty's auditor-. - for the audit of the chariws financial statements for other financial services Depreaation of owned tangible fixed assets 9,228 1,995 6,067 2,140 6,752 Board Of Managwnant None ol the Board of Management lor any persons connècted wth them) rèceived any rèmuneration or benefits from the Charity during the year. 10 EmoYeeS The average monthly number of employees duriThJ the year was- 2025 Numb•r 2024 Numb•r Total 21 22 Em0Yrn•nf eosts 2025 2024 Wages and salaries Social security costs Othof pension eosts 622.780 43.807 46.656 595,842 53,572 63,719 713.243 713,133 Kgy management remunerntlon The remuneration of key management personnèl during thè year. including wages and salariès, and employer's contnbutions to nats.onal insurance and pensions was £156.06012024." £157,198). There were no employees annual muneratIon was £60,¢ or nTh. 11 TaxatSon The charily is exempt from taxalion on its activities because all its incimne is applied for Charitsb pvrposes. 25-
WEST LOTHIAN DRUG & ALCOHOL SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Tanglbl• flx•d assèts Flxfvrfrs and 16tt1nys Computsrg Tot81 Cost Al 1 April 2024 Addition$ 62,556 247 19,052 2.117 81,608 2,364 At 31 Mareh 2025 62,803 21.169 83,972 O•pr•elatlon and Impalmiènt At 1 April 2024 Depreciation charged in the year 61.834 775 B.140 5.292 69,974 6,067 At 31 March 2025 62.609 13.432 76,041 Carrylng amount At 31 Mareh 2025 7.737 7,931 At 31 March 2024 722 10.912 11,634 13 Oobtorty 2025 2024 Amounts falllng du wlthln on• y¥r: Trad8 dèbtors Other debtors Pr8paym8nts and accruad Incom8 4,308 447 8,308 133 447 36,184 13,063 36,764 14 Cr•dltor$= amount• falling duè within on• yèar 2025 2024 Not•• Deferred income Trade creditors Other dItorS A¢crual$ 15 4,250 1,721 5,896 9,228 32,352 1,598 8,940 21,095 42,8 26-
WEST LOTHIAN DRUG & ALCOHOL SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 1S O•f•rr•d Incom• 2025 2024 Total deferred income 4,250 32,352 Deferred in¢ome in¢ludes £Nil 12024.. £5,790) of ¢ontra¢ted income invoiced in adv8n¢e and £4,250 12024.. £26,56210l dèlèrrbd grants which is analyséd as frjlltsws.. Receip¢• 1 Aprf24 In year Relea¥ed In year 31 Mar'25 Grants Robertson Trust Corra Fwnda¢ion- Children & Families TNL Community Art Therapy 4.250 13,905 5.904 2,503 30.000 43.067 58.566 17.850 130,0001 156.9721 164,4701 120.3531 4,250 26.562 149.483 1171.7951 4,250 16 R•strlGt•d fvnds The restricted funds of the charity comprise Ihe unexpended balances ol donations and grants held on trust subject 10 specific condi1n$ by dorr5 85 to how they may be used. At 1 Aprll 2024 In¢omln9 f••oure•• R•$our¢•$ At 31 M•r¢h •xp•nd 2025 Grief Matters Service Family Matters programme Chil(Jren and Families Health and SocAal Care Alliance Scotland Art Th8r8py 64,470 57.470 56,972 5.674 37,353 138,0171 146,9841 138,0841 15,6741 135,2591 26,453 10,486 18,888 2,094 221.939 {164,0181 57,921 Previous year: At 1 April 2023 Incoming resources Resources At 31 March expended 2024 Grief Matters Service Family Matters programme Children and Families Art Therapy R88ch grants programmg 62.665 59,588 44,0 27.247 9.714 162.6651 159,5881 144,9601 127,2471 19,7141 204,174 1204,1741 27-
WEST LOTHIAN DRUG & ALCOHOL SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Restricted funds (Continued) Purposes of restricted fund5 Grlef Matters ServSc• This fijnd is to provide a bereavement service for young people in¢ome from Corra Foundation, National Lottery and The Robertson Trust. Famlly Matt•rs A Grassroots Fund grant was received from Corra Foundatwjn towards Ihe Family Matters programme. Chlldr•n 1st- M•ntal H•alth In Young P•opl• Funding was received from Children 1st towards providing a suppori worker to wot* with young peop In West Lothian. Chlldr•n and FamllS•8 A grant was received from Corra Foundation lowards the Children and Families prograrnrne. Art Th•rapy Grants were received from Circle and The Robertscffl Tnjst towards Ihe Art Therapy programme. R•ach grants programm• A grant was received from Bank ol Scotland towards 8 new server. Health and Soclal Car• Alllanc? Scotland A grant was received frorn Heallh and So¢ial Care Alliance Scouand io tund the purchase of equipment. 28-
WEST LOTHIAN DRUG & ALCOHOL SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Unr•strlct•d funds- d•slgnat•d These are the designated funds which have been set aside out of unrestricted funds by the Trustees for specific purposes= At 1 April 2024 Resou¢$ expended Trnnsf•rs At 31 Mar¢h 2025 Prernises Fund Capital Fund 21,939 11.634 21,939 7,931 {6.(671 33,573 {6.[7) 29,870 Provlous year: At 1 Aprll 2023 Resources expended Tran8f•rs At 31 March 2024 Premises Fund Capital Fund 21.939 6.782 21,939 11,634 (6,7521 11,604 28.721 (6,7521 11,604 33,573 Purposes of De8lgnat•d Funds Preml80• Fund The Board ol Managemenl ha5 designaled funds lor Ihe luiure development of the premises and to continue lo meet health and s8lety requirements. Capltsl Fund The Board of Management has designaled ftjntjs lo wver fuNJre depreciation of assets. 18 Analys58 of not as80ts funds Unr•striet•d Unrnstriet•d lunds funds g•n•ral d•slgnat•d 2025 2025 R•8trict funds Total 2025 2025 At 31 March 2025-. Tangible assets Currènt assèts1lliabi1tsI 7.931 21.939 7,931 418,669 338,809 57,921 338,809 29,870 57,921 426,6(X) 29-
WEST LOTHIAN DRUG & ALCOHOL SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Analysis of net assets beeen lunds (Continued) Unrestricted Unr85tricted lunds funds general deslonated 2024 2024 Restricted funds Total 2024 2024 At 31 March 2024: Tangible assets Current a5seWlliabilitiesl 11.634 21.939 11,634 391,342 369.403 369,403 33.573 402,976 19 R•r•m&nt b•n•fit sehèm•• 2025 2024 O•fin•d contrlbutlon 8ch•m•s Charge to profit or loss in resp8Ct ofdefined (tributiOn schemes 46,656 63,719 Tha Charfty operatès a dafimd conlrlbullon nSIOn sch8ma lor all qualng employeès. Tha assats of th8 scheme are held separately from those of the Chanty in an independenuy administered fund. The amounts due to P8nsion schemes al the year4nd was £5.88512024: £nill. 20 Rolated party tranBactlon8 There were nts tlisdtssae rela¢ed paty transa¢thon$ during the year12024- none). 21 Funds h•ld for third partl•8 West Lothian Drug & Alcohol S8Thke aci8d as a parkner and 8gent in thg delivery of th& wraparound servico, receiving funds from the Corra FoJndalion lo fund a new 3-post mults'.agency team and remitting a proportion ol these funds to the other hvo charitsble organisalions involved in the servi. A5 such. incorne frorn the Corra Foundalion 15 ststed as Ihe tofal income received less arnounls remrtted. a5 these fund5 were held on beh811 ol and paid over to third partie5. In the year to 31 March 2025, We Lothian Drug & Alcohol Serwi r8ceived È99,784 12024.. £97.441} 8nd remitted £56,717 12024.. £55,727) in funds to third parties.
WEST LOTHIAN DRUG & ALCOHOL SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 22 Opèratlng l•as• commltm•nts Lessee At the reporting end date the Charity had outstanding commitments for future minimum lease payments under ntsn-cancellable operating leases, whid) fall ¢JuÈ as lojlows." 202S 2024 Within on8 yèar 8etween two and five years 11,268 2.662 14,378 5.942 13,930 20,320 Lease payments recognised as an expense during Ihe year totalled £22.36612024'. £22,376> 23 Cash generated fromllabsorbed by) operations 2025 2024 Surpluslldeficitl for Ihe year 23,624 12,5151 AdSustm•nts for: Investmtnl Ineomè rècognised in statement of finanual a¢bwtie$ Depreciation and impaiment ol tangible fixed assets 113,0211 6,067 19,9351 6,752 Movernenls In worklng capltal: Decrease in debtors Increaselld8creasel in creditors IDecreasel in deferred income 23,701 6,307 128,1021 9,337 112,9461 127,3571 Cash generatod froml1abs0rtd by) operatlons 18,576 136,6641 24 Analysls of changes In n•t lunds Th$ Charity h84 no matorial dtrbt duwing the yoar. 31