2026-03-31-accounts

COMPANY REGISTRATION NUMBER: SC357883 CHARITY REGISTRATION NUMBER: SC023317

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Financial Statements

31 March 2026

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Financial Statements

Year Ended 31 March 2026

	Page
Trustees' Annual Report (Incorporatng the Director's Report)	1
Independent Auditor's Report to the Members	9
Statement of Financial Actvites (Including Income and Expenditure
Account)	14
Statement of Financial Positon	15
Statement of Cash Flows	16
Notes to the Financial Statements	17

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year Ended 31 March 2026

The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 March 2026.

Reference and administrative details

Registered charity name	Drugs, Alcohol and Psychotherapies Limited	Drugs, Alcohol and Psychotherapies Limited
Charity registraton number	SC023317
Company registraton number	SC357883
Principal ofce and registered	1 - 2 Parkdale Avenue
ofce	Leven
	Fife
	KY8 5AQ
The trustees	Steven Walker
	Kathleen McCleary
	Alan Brown
	Martn Curran	(Appointed 22 April 2026)
	William Pugh	(Resigned 8 January 2026)
	Kelly McFarlane	(Resigned 17 February 2026)
Key management personnel
Service Manager	Martn Denholm
Ofce Manager	Lesley Shields
Auditor	PB Audit Limited
	Statutory Auditors
	18 North Street
	Glenrothes
	Fife
	KY7 5NA
Bankers	Bank of Scotland
	PO Box 1000
	BX2 1LB
Solicitors	Jas S Grosset
	57 High Street
	Leven
	Fife
	KY8 4NE

- 1 -

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2026

Structure, governance and management

The trustees have pleasure in presenting their report and the audited financial statements for the year ended 31 March 2026.

Governing document

Directors and trustees

The trustees, who are also the directors of the charitable company law, are as stated on the charity information page 1.

Induction and training of new trustees

New trustees are given a comprehensive induction covering all aspects of the organisation's work. They are provided with copies of all our literature along with the main documents which set out the operational framework for the charity including the Memorandum and Articles.

Further new trustees are invited to meetings with organisational management and staff members.

Feedback from new trustees about their induction has been very positive.

Volunteers

Paid staff are supported by the work carried out by Drugs, Alcohol and Psychotherapies Limited (DAPL) volunteers. The organisation appreciates the time and effort volunteers give in helping the service achieve its objectives.

Pay policy for senior staff

The trustees consider the board of directors, who are the Trust's trustees, the Service Manager and Business Manager compromise the key management personnel of the charity in charge of directing and controlling, running and operating the organisation on a day-to-day basis. All directors give their time freely and no director received remuneration in the year.

The pay of the Service Manager is reviewed annually and is benchmarked against pay levels in other organisations of similar size and type.

Risk management objectives and policies

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The major risks to which the charity is exposed have been identified and systems established to mitigate this.

Risks can be categorised in the following ways:

• Governance risks

• Operational risks

• Financial risks

• Environmental risks

• Regulatory compliance risks

- 2 -

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2026

Structure, governance and management (continued)

The trustees of the charity believe that sound risk management is integral to both good management and good governance practice.

Risk management forms an integral part of the charity's decision making and is incorporated within strategic and operational planning.

Risk assessment is conducted on all new activities and projects to ensure they are in line with the charity's objectives and mission.

Any risks or opportunities arising are identified, analysed and reported at an appropriate level.

A risk register covering key strategic risks is maintained and updated annually and more frequently when risks are known to be volatile.

A more detailed operational risk register is maintained in aspects where this is considered appropriate, taking account of the impact of potential risk and the cost benefit of the exercise.

All staff are provided with adequate training on risk management and their role and responsibilities in implementing this.

The charity regularly reviews and monitors the effectiveness of its risk management framework and updates it as considered appropriate.

Reports are made to the board of continuing and emerging high concern risks and those where priority action is needed to effect better control. Individual error and incident reports are required from individual staff where a reportable event is identified.

Objectives and activities

The principal activities and objectives of the charity in the year under review are that of a charitable organisation offering advice, counselling and support services to individuals, and their families, who are affected by drug and alcohol misuse, addictive behaviours and psychological disorders.

The charity's key objectives:-

•  To alleviate the distress and suffering caused by alcohol or drugs use, addictive behaviours or psychological disorders by any reasonable and legitimate means;

•  To provide educational and support services to individuals who are, or who are at risk of being affected by alcohol or drugs use, addictive behaviours or psychological disorders;

•  To provide and promote educational and support services to professionals working in the fields of alcohol or drug; addictive behaviours or psychological disorders;

•  To work with other bodies, agencies and organisations in developing, promoting and delivering such education and support services;

•  To recruit, train, support and deploy volunteer workers to assist with the development promotion and delivery of such education and support services.

- 3 -

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2026

Objectives and activities (continued)

The charity is organised so that the trustees meet regularly to manage its affairs. Decisions affecting the normal delivery of the service are made by the service manager with reference to the trustees as necessary. Major decisions are made by the trustees.

The charity continues to maintain close links with Fife Council and Fife Alcohol and Drugs Partnership, both of which provide funding to further the charity's objectives.

The trustees are elected annually at the Annual General Meeting.

Social investment policy

The majority of funds managed by the organisation are either entrusted to DAPL for restricted purposes or require to be readily available for the support of the organisation. Therefore, all funds are held in accounts where there is no risk to the capital sums. Any deposit accounts will not have a longer duration than the level of contracted core funding.

Achievements and performance

The 2025-2026 period has been a transformative year for DAPL marked by a shift from celebrating 30 years of history to securing the next chapter of service delivery in Fife.

The following reflects the key achievements and developments categorised by the current reporting year.

Strategic Milestones & Re-Commissioning

The single most significant achievement this year was the successful negotiation of long-term stability for our youth services:

•  School Therapy Re-commissioning: After a period of funding uncertainty, DAPL's school therapy services were informed that we were successfully re-commissioned in March 2026, securing this vital provision until 2029.

•  Operational Resilience: Despite the "challenging financial landscape" cited earlier in the year, we met all Service Level Agreement (SLA) targets, maintaining a 100% compliance rate with our primary funders.

Innovation in Recovery & Support

This year saw the launch and integration of new therapeutic models to meet evolving needs:

•  The "Pillars" Program: We fully implemented the Pillars of Recovery group work program. This person-centred, goal-focused weekly group utilises motivational coaching to help clients transition from active recovery to building a sustainable future.

•  Neurodiversity-Informed Care: Recognizing a significant trend in our data-where 18% of Primary and 24% of High School referrals involve students with an ASD diagnosis or on the assessment pathway thus increased our staff training and knowledge.

- 4 -

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2026

Achievements and performance (continued)

Community & Collaborative Achievements

•  Tech Partnership: In January 2026, Fife Properties provided a generous tech donation that significantly boosted our volunteer team's capacity to manage caseloads and digital outreach.

•  Professional Training: DAPL played a key role in the Fife ADP (Alcohol and Drug Partnership) Strategy, contributing to Fife achieving "Green" status across all MAT (Medication Assisted Treatment) Standards for the first time.

•  Educational Placements: We maintained our high-standard partnership with Dundee University (social work) and St Andrews University (ScotGEM), providing many hours of combined placement time.

Impact Statistics at a Glance (April 2025 - March 2026)

Achievement Area	Result / Impact
School Reach	Maintained presence in 100% of Fife Secondary Schools in addition to a wide-reaching presence in Fife primary schools; in addition to providing bespoke therapeutic solutions via direct school funded deployment.
Adult Support	Successfully ensured that only those seeking DAPL services were allocated for session further to the development of a client facing screening process whereby our coordinator undertakes access calls to all clients referred to service to ensure they are at the right destination thus reducing did not attend rates whilst ensuring clients receive a timely and appropriate service.
Client Satisfaction	DAPL continued to achieve positive client outcomes & high satisfaction rates across all our delivery scope during the period April 2025- March 2026.
BACP Standards	Successfully passed the BACP annual accreditation review in October 2025 with flying colours.

- 5 -

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2026

Achievements and performance (continued)

Significant events and charitable activities

The organisation continues to operate prudently within tight constraints, given the overall financial situation within the public sector. The trustees recognise the challenge of retaining and increasing funding in order to meet a strong demand for the organisation's service throughout the population of Fife. A particular challenge for the organisation continues to be managing commitments to the Local Government Pension Scheme fund to which DAPL are an admitted body.

Financial review

The Statement of Financial Position of the charity as detailed on page 16 shows total funds of the charity of £1,234,405 as at 31 March 2026. Net movement in funds for the year was £56,496 as detailed in the Statement of Financial Activities on page 15. In the current year, the pension asset outweighs the pension liabilities. As it is not possible to determine if the future pension payments will decrease, the asset has not been shown within the balance sheet.

Principal funding sources

The principal sources of funding are Fife Council and NHS Fife.

Investment powers and policy

Aside from retaining a prudent level of reserves each year, the charity's funds are lodged in a bank current account.

Reserves

The trustees manage the charity's funds with the goal being to ensure that it has a sufficient amount in order to meet various identified contingencies and foreseeable costs. The charity considers it prudent to encompass, within this policy, the following amounts to cover:

• Three months running costs; and

• The legal and financial costs, including redundancy costs, pertaining to a wind up of the organisation.

The trustees believe that three months running costs is reasonable given that a substantial percentage of the workforce have been employed with the organisation for a longer duration of time and therefore would require statutory notice of up to 12 weeks following a consultation period in the event that the organisation was to wind up. Further as part of ethical practice, counsellors would require a sufficient amount of time to close with their clients.

There are a number of legal and financial costs pertaining to the wind up of the organisation, these include:-

• Redundancy costs (the organisation's policy is only to pay statutory redundancy payments). There will also be cost strain sums to pay to the Local Government Pension Scheme for individuals made redundant; and

• Any organisational liabilities due to the Pension Scheme.

- 6 -

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2026

Plans for future periods

While the re-commissioning of school services provides a solid foundation for the next three years, our focus now shifts ensuring the long-term stability of our range of community focused services, in addition to our continued commitment to identifying innovation and service improvement opportunities across our delivery scope. We aim to build on the success of the "Pillars" program by expanding our digital-hybrid therapy options, ensuring that no matter the geographic or financial barriers, the residents of Fife have a path to recovery.

Trustees' responsibilities statement

The trustees, who are also directors for the purposes of company law, are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period.

In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the applicable Charities SORP;

• make judgments and accounting estimates that are reasonable and prudent;

• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

- 7 -

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2026

Auditor

Each of the persons who is a trustee at the date of approval of this report confirms that:

• so far as they are aware, there is no relevant audit information of which the charity's auditor is unaware; and

• they have taken all steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information.

The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies Act 2006.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on 28 August 2026, and signed on behalf of the board of trustees by:

Steven Walker Chairperson

- 8 -

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Independent Auditor's Report to the Members of Drugs, Alcohol and Psychotherapies Limited

Year Ended 31 March 2026

Opinion

We have audited the financial statements of Drugs, Alcohol and Psychotherapies Limited (the 'charity') for the year ended 31 March 2026 which comprise the statement of financial activities (including income and expenditure account), statement of financial position, statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the charity's affairs as at 31 March 2026 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;

• have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

- 9 -

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Independent Auditor's Report to the Members of Drugs, Alcohol and Psychotherapies

Limited (continued)

Year Ended 31 March 2026

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine 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 performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• the information given in the trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the trustees' report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion:

• adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

• the financial statements are not in agreement with the accounting records and the returns; or

• certain disclosures of directors remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit; and

- 10 -

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Independent Auditor's Report to the Members of Drugs, Alcohol and Psychotherapies

Limited (continued)

Year Ended 31 March 2026

• the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies exemption in preparing the directors reports and take advantage of the small companies exemption from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement, the trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the charity and industry, we identified that the principal risks of noncompliance with laws and regulations related to breaches of UK regulations and prohibited business practices, and we considered that the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override controls), and determined that the principal risks were related to the potential posting of inappropriate journal entries to manipulate financial results and management bias in accounting estimates. Audit procedures performed by the engagement team included:

- 11 -

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Independent Auditor's Report to the Members of Drugs, Alcohol and Psychotherapies

Limited (continued)

Year Ended 31 March 2026

• Enquiry of management and those charged with governance around actual and potential litigation and claims.

• Reviewing minutes of meetings of those charged with governance including the Board.

• Evaluation and testing of the operating effectiveness of management's controls designed to prevent and detect irregularities.

• Identifying and testing journal entries based on risk criteria.

• Designing audit procedures to incorporate unpredictability around the nature, timing or extent of our testing.

• Testing transactions entered into outside of normal course of business.

• Investigated the rationale behind significant or unusual transactions.

• Reviewed accounting estimates for evidence of bias.

• Performed analytical review and sample testing of income.

• Agreed financial statement disclosures to supporting documentation.

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements.

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees.

• Conclude on the appropriateness of the trustees' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the charity to cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

- 12 -

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Independent Auditor's Report to the Members of Drugs, Alcohol and Psychotherapies

Limited (continued)

Year Ended 31 March 2026

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

A further description of our responsibilities is available on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charity's members, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed.

Linda Johnston F.C.C.A (Senior Statutory Auditor)

For and on behalf of PB Audit Limited Statutory Auditors 18 North Street Glenrothes Fife KY7 5NA

PB Audit Limited are eligible to act as auditors under the terms of Section 1212 of the Companies Act 2006.

Date: 28 August 2026

- 13 -

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year Ended 31 March 2026

			2026		2025
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
	Note	£	£	£	£
Income and endowments
Donatons and legacies	5	899	–	899	1,464
Charitable actvites	6	166,632	888,134	1,054,766	1,154,839
Investment income	7	2,346	148,000	150,346	96,490
Other income	8	3,301	–	3,301	1,320
		--------------------------------------	-------------------------------------------------	-------------------------------------------------	-------------------------------------------------
Total income		173,178	1,036,134	1,209,312	1,254,113
		======================================	=================================================	=================================================	=================================================
Expenditure
Expenditure on charitable actvites	9,10	171,990	905,194	1,077,184	1,153,001
Other expenditure	12	–	624	624	–
		--------------------------------------	-------------------------------------------------	-------------------------------------------------	-------------------------------------------------
Total expenditure		171,990	905,818	1,077,808	1,153,001
		======================================	=================================================	=================================================	=================================================
		--------------------------------------	-------------------------------------------------	-------------------------------------------------	-------------------------------------------------
Net income		1,188	130,316	131,504	101,112
		======================================	=================================================	=================================================	=================================================
Transfers between funds		180,000	(180,000)	–	–
Other recognised gains and losses
Actuarial losses on defned beneft pension
schemes		–	(188,000)	(188,000)	(96,000)
		--------------------------------------	-------------------------------------------------	-------------------------------------------------	-------------------------------------------------
Net movement in funds		181,188	(237,684)	(56,496)	5,112
Reconciliaton of funds
Total funds brought forward		92,302	1,198,599	1,290,901	1,285,789
		--------------------------------------	-------------------------------------------------	-------------------------------------------------	-------------------------------------------------
Total funds carried forward		273,490	960,915	1,234,405	1,290,901
		======================================	=================================================	=================================================	=================================================

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 17 to 29 form part of these financial statements.

- 14 -

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Statement of Financial Position

31 March 2026

			2026	2025
	Note	£	£	£
Fixed Assets
Tangible fxed assets	17		3,994	5,204
Current Assets
Debtors	18	24,249		13,210
Cash at bank and in hand		1,218,496		1,292,232
		-------------------------------------------------		-------------------------------------------------
		1,242,745		1,305,442
Creditors: amounts falling due within one year	19	12,334		19,745
		-------------------------------------------------		-------------------------------------------------
Net Current Assets			1,230,411	1,285,697
			-------------------------------------------------	-------------------------------------------------
Total Assets Less Current Liabilites			1,234,405	1,290,901
			-------------------------------------------------	-------------------------------------------------
Net Assets			1,234,405	1,290,901
			=================================================	=================================================
Funds of the Charity
Restricted funds			960,915	1,198,599
Unrestricted funds			273,490	92,302
			-------------------------------------------------	-------------------------------------------------
Total charity funds	21		1,234,405	1,290,901
			=================================================	=================================================

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees and authorised for issue on 28 August 2026, and are signed on behalf of the board by:

Steven Walker Chairperson

The notes on pages 17 to 29 form part of these financial statements.

- 15 -

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Statement of Cash Flows

Year Ended 31 March 2026

	2026	2025
	£	£
Cash Flows from Operatng Actvites
Net income	131,504	101,112
Adjustments for:
Depreciaton of tangible fxed assets	1,253	1,364
Other interest receivable and similar income	(150,346)	(96,490)
Loss on disposal of tangible fxed assets	624	–
Accrued income	(18,026)	(5,028)
Actuarial gain on defned beneft scheme	(188,000)	(96,000)
Changes in:
Trade and other debtors	(424)	4,393
	--------------------------------------	--------------------------------------
Cash generated from operatons	(223,415)	(90,649)
Interest received	150,346	96,490
	--------------------------------------	---------------------------------
Net cash (used in)/from operatng actvites	(73,069)	5,841
	======================================	=================================
Cash Flows from Investng Actvites
Purchase of tangible assets	(667)	(1,476)
	--------------------------------------	---------------------------------
Net cash used in investng actvites	(667)	(1,476)
	======================================	=================================
Net (Decrease)/Increase in Cash and Cash Equivalents	(73,736)	4,365
Cash and Cash Equivalents at Beginning of Year	1,292,232	1,287,867
	-------------------------------------------------	-------------------------------------------------
Cash and Cash Equivalents at End of Year	1,218,496	1,292,232
	=================================================	=================================================

The notes on pages 17 to 29 form part of these financial statements.

- 16 -

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Notes to the Financial Statements

Year Ended 31 March 2026

1. General Information

The charity is a public benefit entity and a private company limited by guarantee, registered in Scotland and a registered charity in Scotland. The address of the registered office is 1 - 2 Parkdale Avenue, Leven, Fife, KY8 5AQ.

2. Statement of Compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting Policies

Basis of Preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going Concern

The trustees are of the opinion that the charity can continue to meet its obligations as they fall due for the foreseeable future due to the expectations of future income. As a consequence the trustees' have prepared the financial statements on the going concern basis.

Taxation

The charity is exempt from tax on income and gains falling within sections 471 - 571 of the Corporation Tax Act 2010 or s256 of the Taxations of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax changes have arisen in the charity.

Judgements and Key Sources of Estimation Uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

- 17 -

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year Ended 31 March 2026

3. Accounting Policies (continued)

Fund Accounting

•  Unrestricted general funds, which can be used in accordance with the charitable objectives of the charity, no restriction on their use.

•  Restricted funds, which are funds that can only be used for a particular restricted purpose within the objectives of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Income

All income is included in the statement of financial activities when the charity is entitled to the income, any performance related conditions attached have been met or are fully within the control of the charity, the income is considered probable and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

•  Donations and legacy income is received by way of donations, legacies, grants and gifts and is included in full in the Statement of Financial Activities when receivable. Where legacies have been notified to the charity but the criteria for income recognition have not been met, the legacy is treated as a contingent asset and disclosed if material. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

•  Income from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.

•  Investment income is accounted for as it is accrued to the Charity.

•  Other income is recognised on a receipts basis unless it relates to a different accounting period.

Resources Expended

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred and attributed directly to grant earning income as disclosed in the Statement of Financial Activities. Expenditure includes attributable VAT which cannot be recovered as the charity is not registered for VAT. All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis, as set out in the notes to the accounts.

Tangible Assets

Individual fixed assets costing £250 or more are capitalised at cost.

- 18 -

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year Ended 31 March 2026

3. Accounting Policies (continued)

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold improvements - straight line over ten years Fixtures & fittings - 15% reducing balance Computer equipment - straight line over three years

Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Cash and Cash Equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Financial Instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

- 19 -

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year Ended 31 March 2026

4. Limited by Guarantee

The charity is a company limited by guarantee without share capital. Each member of the charity has undertaken to contribute an amount not exceeding £1 towards any deficit arising in the event of the charity being placed in liquidation. At the balance sheet date the charity had three members.

5. Donations and Legacies

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2026	Funds	2025
	£	£	£	£
Donatons
Donatons	899	899	1,464	1,464
	================	================	===========================	===========================
Charitable Actvites
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2026
		£	£	£
NHS Fife: Counselling support		50,352	256,660	307,012
Fife Council: Educaton Schools & Counselling
Service		107,344	549,510	656,854
Fife Council: OMM Additonal		–	–	–
Fife Council: CCSF Funding		–	–	–
Pupil Equity Fund		8,936	81,964	90,900
		--------------------------------------	--------------------------------------	-------------------------------------------------
		166,632	888,134	1,054,766
		======================================	======================================	=================================================
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2025
		£	£	£
NHS Fife: Counselling support		–	307,011	307,011
Fife Council: Educaton Schools & Counselling
Service		–	486,675	486,675
Fife Council: OMM Additonal		–	193,868	193,868
Fife Council: CCSF Funding		–	68,135	68,135
Pupil Equity Fund		–	99,150	99,150
		----------------	-------------------------------------------------	-------------------------------------------------
		–	1,154,839	1,154,839
		================	=================================================	=================================================

6. Charitable Activities

- 20 -

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year Ended 31 March 2026

7. Investment Income

		Unrestricted	Restricted	Total Funds
		Funds	Funds	2026
		£	£	£
	Net fnance income in respect of defned beneft
	pension schemes	–	148,000	148,000
	Other interest receivable	2,346	–	2,346
		---------------------------	--------------------------------------	--------------------------------------
		2,346	148,000	150,346
		===========================	======================================	======================================
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2025
		£	£	£
	Net fnance income in respect of defned beneft
	pension schemes	–	93,000	93,000
	Other interest receivable	3,490	–	3,490
		---------------------------	---------------------------------	---------------------------------
		3,490	93,000	96,490
		===========================	=================================	=================================
8.	Other Income
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2026
		£	£	£
	Court report	90	–	90
	Other income	3,211	–	3,211
		---------------------------	----------------	---------------------------
		3,301	–	3,301
		===========================	================	===========================
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2025
		£	£	£
	Court report	–	–	–
	Other income	–	1,320	1,320
		----------------	---------------------------	---------------------------
		–	1,320	1,320
		================	===========================	===========================

- 21 -

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year Ended 31 March 2026

9. Expenditure on Charitable Activities by Fund Type

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2026
	£	£	£
Charitable actvites	12,693	764,334	777,027
Support costs	159,297	140,860	300,157
	--------------------------------------	--------------------------------------	-------------------------------------------------
	171,990	905,194	1,077,184
	======================================	======================================	=================================================
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2025
	£	£	£
Charitable actvites	–	852,014	852,014
Support costs	–	300,987	300,987
	----------------	-------------------------------------------------	-------------------------------------------------
	–	1,153,001	1,153,001
	================	=================================================	=================================================

10. Expenditure on Charitable Activities by Activity Type

	Actvites
	undertaken	Support	Total funds	Total fund
	directly	costs	2026	2025
	£	£	£	£
Charitable actvites	777,027	291,965	1,068,992	1,144,107
Governance costs	–	8,192	8,192	8,894
	--------------------------------------	--------------------------------------	-------------------------------------------------	-------------------------------------------------
	777,027	300,157	1,077,184	1,153,001
	======================================	======================================	=================================================	=================================================

11. Analysis of Support Costs

	Charitable
	actvites	Total 2026	Total 2025
	£	£	£
Staf costs	208,021	208,021	205,717
Premises	31,198	31,198	30,927
Communicatons and IT	26,142	26,142	21,826
General ofce	26,604	26,604	33,624
Governance costs	8,192	8,192	8,893
	--------------------------------------	--------------------------------------	--------------------------------------
	300,157	300,157	300,987
	======================================	======================================	======================================

- 22 -

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year Ended 31 March 2026

12. Other Expenditure

		Restricted	Total Funds	Restricted	Total Funds
		Funds	2026	Funds	2025
		£	£	£	£
	Loss on disposal of tangible fxed
	assets held for charity's own use	624	624	–	–
		================	================	================	================
13.	Net Income
	Net income is stated afer charging/(creditng):
				2026	2025
				£	£
	Depreciaton of tangible fxed assets			1,253	1,364
	Loss on disposal of tangible fxed assets			624	–
	Operatng lease rentals			8,255	9,004
				===========================	===========================
14.	Auditor's Remuneraton
				2026	2025
				£	£
	Fees payable for the audit of the fnancial statements			5,598	5,586
				===========================	===========================
	Fees payable to the charity's auditor and its associates		for other services:
	Other non-audit services			1,567	1,663
				===========================	===========================
15.	Staf Costs
	The total staf costs and employee benefts for the reportng period			are analysed as	follows:
				2026	2025
				£	£
	Wages and salaries			757,753	803,604
	Social security costs			79,187	66,692
	Employer contributons to pension plans			107,412	148,540
				--------------------------------------	-------------------------------------------------
				944,352	1,018,836
				======================================	=================================================

The average head count of employees during the year was 31 (2025: 32).

No employee received employee benefits of more than £60,000 during the year (2025: Nil).

Key Management Personnel

Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £109,048 (2025:£108,493).

- 23 -

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year Ended 31 March 2026

16. Trustee Remuneration and Expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

17. Tangible Fixed Assets

		Land and	Fixtures and	Computer
		buildings	ftngs	equipment	Total
		£	£	£	£
	Cost
	At 1 Apr 2025	17,847	14,585	45,327	77,759
	Additons	–	–	667	667
	Disposals	–	(6,036)	(21,949)	(27,985)
		---------------------------------	---------------------------------	---------------------------------	---------------------------------
	At 31 Mar 2026	17,847	8,549	24,045	50,441
		=================================	=================================	=================================	=================================
	Depreciaton
	At 1 Apr 2025	17,847	10,365	44,343	72,555
	Charge for the year	–	539	714	1,253
	Disposals	–	(5,412)	(21,949)	(27,361)
		---------------------------------	---------------------------------	---------------------------------	---------------------------------
	At 31 Mar 2026	17,847	5,492	23,108	46,447
		=================================	=================================	=================================	=================================
	Carrying amount
	At 31 Mar 2026	–	3,057	937	3,994
		=================================	=================================	=================================	=================================
	At 31 Mar 2025	–	4,220	984	5,204
		=================================	=================================	=================================	=================================
18.	Debtors
				2026	2025
				£	£
	Prepayments and accrued income			24,249	13,210
				=================================	=================================
19.	Creditors: amounts falling due within one year
				2026	2025
				£	£
	Accruals and deferred income			12,334	19,745
				=================================	=================================

20. Pensions and Other Post Retirement Benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £107,412 (2025: £148,540).

- 24 -

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year Ended 31 March 2026

20. Pensions and Other Post Retirement Benefits (continued)

Defined benefit plans

The charity operates a pension scheme providing benefits on final pensionable pay. The scheme is part of the Fife Council Pension Fund and is administered by Fife Council. It is a funded scheme and the assets are administered by its trustees and are independent of the charity. The related costs are assessed in accordance with the advice of professionally qualified actuaries.

Pension contributions are determined by Hymans Robertson LLP, the scheme actuary. An actuarial valuation was carried out at 31 March 2026.

The Defined Benefit Pension Scheme exhibits an accounting surplus of £3,024,000 at 31 March 2026 (2026: £2,533,000). Under the provisions of FRS 102, a net defined benefit asset is restricted to the asset ceiling, representing the present value of economic benefits available in the form of refunds from the plan or reductions in future contributions.

A formal actuarial asset ceiling assessment was not obtained for the current reporting period. In the absence of an independent actuarial report or explicit legal determination confirming the availability of refunds or future contribution reductions, management has assessed the asset ceiling to be nil. Consequently, an asset ceiling restriction of £3,024,000 has been recognised, reducing the net defined benefit asset reported on the Balance Sheet to nil.

The statement of financial position net defined benefit liability is determined as follows:

	2026	2025
	£	£
Present value of defned beneft obligatons	(2,874,000)	(2,731,000)
Fair value of plan assets	5,898,000	5,264,000
	──────────────	──────────────
	3,024,000	2,533,000
Irrecoverable surplus	(3,024,000)	(2,533,000)
	──────────────	───────────
	–	–
	══════════════	═══════════

Changes in the present value of the defined benefit obligations are as follows:

	2026
	£
At 1 Apr 2025	2,731,000
Current service cost	108,000
Interest expense	160,000
Benefts paid	(74,000)
Contributons by plan partcipants	31,000
Remeasurements:
Actuarial gains and losses	(82,000)
	──────────────
At 31 Mar 2026	2,874,000
	══════════════

- 25 -

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year Ended 31 March 2026

20. Pensions and Other Post Retirement Benefits (continued)

Changes in the fair value of plan assets are as follows:

Changes in the fair value of plan assets are as follows:
		2026
		£
At 1 Apr 2025		5,264,000
Interest income		308,000
Benefts paid		(74,000)
Contributons by employer		148,000
Contributons by plan partcipants		31,000
Remeasurements:
Return on plan assets, excluding amount included in interest income		221,000
		──────────────
At 31 Mar 2026		5,898,000
		══════════════
The total costs for the year in relaton to defned beneft plans are as follows:
	2026	2025
	£	£
Recognised in income or expenditure:
Current service cost	108,000	150,000
	═══════════	═══════════
The fair value of the major categories of plan assets are as follows:
	2026	2025
	%	%
Equity instruments	66.00	67.00
Property	5.00	5.00
Cash and cash equivalents	7.00	5.00
Bonds	22.00	23.00
The return on plan assets are as follows:
	2026	2025
	£	£
Return on assets of beneft plan	308,000	243,000
Return on reimbursement rights assets in beneft plan	221,000	(44,000)
	───────────	───────────
	529,000	199,000
	═══════════	═══════════

- 26 -

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year Ended 31 March 2026

21. Analysis of Charitable Funds

Unrestricted funds

					Gains and	At
	At 1 Apr 25	Income	Expenditure	Transfers	losses	31 Mar 26
	£	£	£	£	£	£
General funds	92,302	173,178	(171,990)	24,526	–	118,016
Redundancy
Reserve	–	–	–	155,474	–	155,474
	---------------------------------	--------------------------------------	--------------------------------------	--------------------------------------	----------------	--------------------------------------
	92,302	173,178	(171,990)	180,000	–	273,490
	=================================	======================================	======================================	======================================	================	======================================
					Gains and	At
	At 1 Apr 24	Income	Expenditure	Transfers	losses	31 Mar 25
	£	£	£	£	£	£
General funds	87,348	4,954	–	–	–	92,302
Redundancy
Reserve	–	–	–	–	–	–
	---------------------------------	---------------------------	----------------	----------------	----------------	---------------------------------
	87,348	4,954	–	–	–	92,302
	=================================	===========================	================	================	================	=================================
Restricted funds
					Gains and	At
	At 1 Apr 25	Income	Expenditure	Transfers	losses	31 Mar 26
	£	£	£	£	£	£
Restricted Funds	1,198,599	–	(57,684)	(180,000)	–	960,915
Pension	–	148,000	40,000	–	(188,000)	–
Fife Council - ADP	–	256,660	(256,660)	–	–	–
Fife Council -
School
Counselling	–	549,510	(549,510)	–	–	–
Fife Council -
Pupil Equity Fund	–	81,964	(81,964)	–	–	–
	-------------------------------------------------	-------------------------------------------------	--------------------------------------	--------------------------------------	--------------------------------------	--------------------------------------
	1,198,599	1,036,134	(905,818)	(180,000)	(188,000)	960,915
	=================================================	=================================================	======================================	======================================	======================================	======================================

Restricted funds

- 27 -

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year Ended 31 March 2026

21. Analysis of Charitable Funds (continued)

						Gains and		At
	At 1 Apr	24	Income	Expenditure	Transfers	losses	31 Mar	25
	£		£	£	£	£	£
Restricted Funds	1,295,566		1,249,159	(1,153,001)	(193,125)	–	1,198,599
Pension	(97,125)		–	–	193,125	(96,000)		–
Fife Council - ADP		–	–	–	–	–		–
Fife Council -
School
Counselling		–	–	–	–	–		–
Fife Council -
Pupil Equity Fund		–	–	–	–	–		–
	-------------------------------------------------		-------------------------------------------------	-------------------------------------------------	--------------------------------------	---------------------------------	-------------------------------------------------
	1,198,441		1,249,159	(1,153,001)	–	(96,000)	1,198,599
	=================================================		=================================================	=================================================	======================================	=================================	=================================================

ADP - To provide psychological support and intervention to improve mental health and wellbeing of adults with substance use, using trauma-informed skills.

School Counselling - To lead and deliver one-to-one counselling across Fife for school-aged young people aged 10 and above.

Pupil Equity Fund - To provide one-to-one sessions to pupils identified as having emotional regulation difficulties who require therapeutic engagement from a qualified individual.

22. Analysis of Net Assets Between Funds

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2026
	£	£	£
Tangible fxed assets	–	3,994	3,994
Current assets	273,490	969,255	1,242,745
Creditors less than 1 year	–	(12,334)	(12,334)
	--------------------------------------	--------------------------------------	-------------------------------------------------
Net assets	273,490	960,915	1,234,405
	======================================	======================================	=================================================
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2025
	£	£	£
Tangible fxed assets	–	5,204	5,204
Current assets	92,302	1,213,140	1,305,442
Creditors less than 1 year	–	(19,745)	(19,745)
	---------------------------------	-------------------------------------------------	-------------------------------------------------
Net assets	92,302	1,198,599	1,290,901
	=================================	=================================================	=================================================

- 28 -

Drugs, Alcohol and Psychotherapies Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year Ended 31 March 2026

23. Financial Instruments

The carrying amount for each category of financial instrument is as follows:

	2026	2025
	£	£
Financial assets that are debt instruments measured at amortsed	cost
Financial assets that are debt instruments measured at amortsed
cost	1,242,745	1,305,442
	=================================================	=================================================
Financial liabilites measured at amortsed cost
Financial liabilites measured at amortsed cost	12,334	19,745
	=================================	=================================

24. Analysis of Changes in Net Debt

			At
	At 1 Apr 2025	Cash fows	31 Mar 2026
	£	£	£
Cash at bank and in hand	1,292,232	(73,736)	1,218,496
	=================================================	=================================	=================================================

25. Operating Lease Commitments

The total future minimum lease payments under non-cancellable operating leases are as follows:

			2026	2025
			£	£
Not later than	1	year	9,550	9,200
			===========================	===========================

26. Related Parties

For the whole of the financial year the charity was controlled by its Board of Directors as listed on page 1 of the financial statements.

- 29 -