Company Registration No. 09980630 (England and Wales)
INTERNATIONAL SOCIETY OF SUBSTANCE USE PREVENTION AND TREATMENT PROFESSIONALS
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
INTERNATIONAL SOCIETY OF SUBSTANCE USE PREVENTION AND TREATMENT PROFESSIONALS
COMPANY INFORMATION
Directors
V Evans
M Heaps
S Thau
M Agwogie
M Miovsky
Secretary
J Travis-Roberts
Company number
09980630
Registered office
Acre House
11-15 William Road
London
NW1 3ER
United Kingdom
Auditor
HW Fisher LLP
Acre House
11-15 William Road
London
NW1 3ER
United Kingdom
INTERNATIONAL SOCIETY OF SUBSTANCE USE PREVENTION AND TREATMENT PROFESSIONALS
CONTENTS
Page
Directors' report
1 - 4
Directors' responsibilities statement
5
Independent auditor's report
6 - 8
Statement of income and retained earnings
9
Balance sheet
10
Notes to the financial statements
11 - 15
INTERNATIONAL SOCIETY OF SUBSTANCE USE PREVENTION AND TREATMENT PROFESSIONALS
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 1 -

ISSUP Vision

Our vision is a future where drug demand reduction is a global priority. Where there is universal access to ethical, evidence-based prevention, harm reduction, treatment and recovery support. A future where better lives are possible for millions of people.

 

ISSUP Mission

We are an international network that unites, connects and shares knowledge across the substance use prevention, harm reduction, treatment and recovery support workforce. Our global mission is to make the work of our members as impactful, accessible and effective as possible. We do this by making it easier to discover and share evidence-based knowledge, best practice, training and networking opportunities.

 

INTERNATIONAL SOCIETY OF SUBSTANCE USE PREVENTION AND TREATMENT PROFESSIONALS
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 2 -

Activity Highlights

 

Our performance over the past year reflects the successful execution of our strategy, as we continue to offer value to our members and strengthen partnerships worldwide. This year our global membership reached an important milestone of over 30,000 members, reflecting sustained interest in our mission and an expanding international network across the global prevention, harm reduction, treatment and recovery support workforce.

INTERNATIONAL SOCIETY OF SUBSTANCE USE PREVENTION AND TREATMENT PROFESSIONALS
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 3 -

Guided by our strong sense of purpose and commitment, we remain a core provider of evidence-based knowledge and training through our online platforms and events. Our group of National Chapters continues to play an important role as local training providers and in enabling the substance use workforce to access best practice and knowledge wherever it is needed.

 

To drive online accessibility, website development activity during the year focused on refining usability and accommodating new languages. This included implementing Russian translation of the website in January 2023. A new glossary resource was added to the Professional Development hub and in August 2023 we launched a new Knowledge Share offering users a range of improvements.

 

We are pleased by the continuing demand for our online events, which have remained popular. This year we hosted 54 live webinars between 1st October 2022 and 30th September 2023. In all we had 15,067 participants from across the world joining our webinars. These online events have solidified our capabilities to share knowledge and expertise at global scale, allowing us to fully support our members with their knowledge acquisition needs.

 

At ISSUP we place a strong emphasis on advocating for ethical practice and this year was no exception. A stigma webinar series, launched in collaboration with ISSUP South Africa, ISSUP Nigeria, ISSUP Kenya, and ISSUP UK National Chapters, led our webinar programming in 2023. ISSUP also supported the launch of the Anti-Stigma Network in the UK and our global network amplified UNODC's World Drug Day 2023 theme of ending stigma and strengthening evidence-based prevention worldwide.

 

Our presence at the national level continues to grow and 2023 saw the formal launch of six ISSUP National Chapters. ISSUP Uganda National Chapter was launched in October 2022. In the Caribbean, ISSUP Bahamas National Chapter was launched in February 2023. In Latin America, the launches of ISSUP Colombia and ISSUP Paraguay National Chapters took place in March 2023. ISSUP Egypt National Chapter was launched in June 2023. ISSUP Malaysia was formally launched at the International Recovery Symposium event in September 2023.

 

Our commitment to drug demand reduction saw us participate in numerous international events throughout the year. We actively contributed to the Global Alcohol Action Plan (GAAP) 2022-2030 Implementation, participating in a consultation at the WHO Headquarters in Geneva, Switzerland, where collaboration with key professional associations and academic groups further strengthened our commitment to our partners.

 

We actively engaged in two Side Events during the 66th Session of the UN Commission on Narcotic Drugs (CND), participating in discussions on upstream preventative approaches like deflection and the development of humanitarian drug policy.

 

In June 2023, we delivered opening remarks at the 4th World Health Organization Forum on Alcohol, Drugs, and Addictive Behaviours, emphasising the vital role of workforce development and effective communication in addressing global challenges.

 

Our staff represented ISSUP at international events, including the International Society of Addiction medicine (ISAM) Francophone Hybrid Regional Meeting in Lebanon, the Society for Prevention Research (SPR) Conference in Washington, D.C., and the International Recovery Symposium in Kuching, Malaysia.

 

The successful 2023 ISSUP Regional Conference held in Buenos Aires, Argentina, showcased plenary sessions, courses, and training programs. The Universidad del Museo Social Argentino (UMSA) was the host institution for the event which was organised with the support of the International Consortium of Universities in Drug Demand Reduction (ICUDDR), the Colombo Plan, Inter-American Drug Abuse Control Commission (CICAD) of The Organization of American States (OAS), the Global Center for Accreditation and Certification (GCCC), the International Technology Transfer Center (ITTC) network, the Drug Free America Foundation (DFAF) and the Community Anti-Drug Coalitions of America (CADCA), among other international partner organisations.

 

We would like to thank our funders and partners for their continued support, our members for their commitment to our mission, and our staff for their exceptional work.

Directors
V Evans
M Heaps
S Thau
M Agwogie
M Miovsky
INTERNATIONAL SOCIETY OF SUBSTANCE USE PREVENTION AND TREATMENT PROFESSIONALS
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 4 -
Auditor

The auditor, HW Fisher, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

Small companies exemption

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

On behalf of the board
V Evans
Director
24 September 2024
INTERNATIONAL SOCIETY OF SUBSTANCE USE PREVENTION AND TREATMENT PROFESSIONALS
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 5 -

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

 

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

 

 

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company 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 company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

INTERNATIONAL SOCIETY OF SUBSTANCE USE PREVENTION AND TREATMENT PROFESSIONALS
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF INTERNATIONAL SOCIETY OF SUBSTANCE USE PREVENTION AND TREATMENT PROFESSIONALS
- 6 -
Opinion

We have audited the financial statements of International Society of Substance Use Prevention and Treatment Professionals (the 'company') for the year ended 30 September 2023 which comprise the statement of income and retained earnings, the balance sheet and notes to the financial statements, including 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:

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 company 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 directors' 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 company'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 directors with respect to going concern are described in the relevant sections of this report.

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 directors are responsible for the other information contained within the annual report. 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. 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 course of 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 this gives rise to a material misstatement in the financial statements themselves. 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 our audit:

INTERNATIONAL SOCIETY OF SUBSTANCE USE PREVENTION AND TREATMENT PROFESSIONALS
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF INTERNATIONAL SOCIETY OF SUBSTANCE USE PREVENTION AND TREATMENT PROFESSIONALS
- 7 -
Matters on which we are required to report by exception

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

 

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of directors

As explained more fully in the directors' responsibilities statement, the directors 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 directors 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 directors are responsible for assessing the company'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 directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

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.

As part of our planning process:

 

INTERNATIONAL SOCIETY OF SUBSTANCE USE PREVENTION AND TREATMENT PROFESSIONALS
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF INTERNATIONAL SOCIETY OF SUBSTANCE USE PREVENTION AND TREATMENT PROFESSIONALS
- 8 -

The key procedures we undertook to detect irregularities including fraud during the course of the audit included:

 

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements even though we have properly planned and performed our audit in accordance with auditing standards. The primary responsibility for the prevention and detection of irregularities and fraud rests with the directors.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://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 company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company'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 company and the company's members, as a body, for our audit work, for this report, or for the opinions we have formed.

Carol Rudge (Senior Statutory Auditor)
For and on behalf of HW Fisher LLP
Chartered Accountants
Statutory Auditor
Acre House
11-15 William Road
London
NW1 3ER
United Kingdom
24 September 2024
INTERNATIONAL SOCIETY OF SUBSTANCE USE PREVENTION AND TREATMENT PROFESSIONALS
STATEMENT OF INCOME AND RETAINED EARNINGS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 9 -
2023
2022
£
£
Income
1,132,723
918,861
Administrative expenses
(1,119,927)
(901,918)
Operating profit
12,796
16,943
Interest receivable and similar income
188
-
0
Profit before taxation
12,984
16,943
Tax on profit
(1,598)
(2,654)
Profit for the financial year
11,386
14,289
Retained earnings brought forward
67,463
53,174
Retained earnings carried forward
78,849
67,463
INTERNATIONAL SOCIETY OF SUBSTANCE USE PREVENTION AND TREATMENT PROFESSIONALS
BALANCE SHEET
AS AT
30 SEPTEMBER 2023
30 September 2023
- 10 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
4
16,275
12,870
Current assets
Debtors
5
28,184
28,405
Cash at bank and in hand
418,198
519,447
446,382
547,852
Creditors: amounts falling due within one year
6
(383,808)
(493,259)
Net current assets
62,574
54,593
Total assets less current liabilities
78,849
67,463
Capital and reserves
Profit and loss reserves
78,849
67,463

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

The financial statements were approved by the board of directors and authorised for issue on 24 September 2024 and are signed on its behalf by:
V Evans
Director
Company Registration No. 09980630
INTERNATIONAL SOCIETY OF SUBSTANCE USE PREVENTION AND TREATMENT PROFESSIONALS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 11 -
1
Accounting policies
Company information

ISSUP is a private company limited by guarantee incorporated in England and Wales. The registered office is Acre House, 11-15 William Road, London, NW1 3ER, United Kingdom.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

The directors are confident that the company can continue as a going concern for a period of at least twelve months from the date of approval of these financial statements. The directors also have a reasonable expectation that the company has adequate resources to continue in operation and that future cash inflows are assured. This is due to an active grant agreement with the U.S. Department of State’s Bureau of International Narcotics and Law Enforcement Affairs (INL), ISSUP’s main funder. A trusted relationship has been established due to five previous and continuous years of funding, and a new grant agreement has been approved to 30 September 2025. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Income and expenditure

Income represents grants receivable and amounts receivable for services provided. Revenue from the provision of services is recognised when the service has been provided, in the year to which it relates and in accordance with the agreed terms.

 

Grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants received. Grant income is recognised on the accruals basis to match against the time in which the associated expenditure has been incurred. A grant received before the recognition criteria are satisfied is recognised as a liability.

 

Expenses include VAT where applicable as the company cannot reclaim it.

1.4
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.5
Intangible fixed assets other than goodwill

Intangible assets comprise website development costs which are capitalised when it is probable that future economic benefit will flow to the entity as a result of incurring these costs. Website development costs are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

INTERNATIONAL SOCIETY OF SUBSTANCE USE PREVENTION AND TREATMENT PROFESSIONALS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
1
Accounting policies
(Continued)
- 12 -

Amortisation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Website
33.33%
1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Plant and equipment
33.33%
Fixtures and fittings
33.33%
Computers
33.33%

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Financial instruments

The company 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.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

INTERNATIONAL SOCIETY OF SUBSTANCE USE PREVENTION AND TREATMENT PROFESSIONALS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
1
Accounting policies
(Continued)
- 13 -
1.12
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2023
2022
Number
Number
Total
8
8
3
Intangible fixed assets
Website
£
Cost
At 1 October 2022 and 30 September 2023
40,018
Amortisation and impairment
At 1 October 2022 and 30 September 2023
40,018
Carrying amount
At 30 September 2023
-
0
At 30 September 2022
-
0
INTERNATIONAL SOCIETY OF SUBSTANCE USE PREVENTION AND TREATMENT PROFESSIONALS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 14 -
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 October 2022
290
658
42,254
43,202
Additions
-
0
269
11,816
12,085
At 30 September 2023
290
927
54,070
55,287
Depreciation and impairment
At 1 October 2022
290
658
29,384
30,332
Depreciation charged in the year
-
0
67
8,613
8,680
At 30 September 2023
290
725
37,997
39,012
Carrying amount
At 30 September 2023
-
0
202
16,073
16,275
At 30 September 2022
-
0
-
0
12,870
12,870
5
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
7,877
671
Corporation tax recoverable
-
0
22,922
Prepayments and accrued income
20,307
4,812
28,184
28,405
6
Creditors: amounts falling due within one year
2023
2022
£
£
Trade creditors
9,724
12,482
Corporation tax
1,598
-
0
Other taxation and social security
10,063
9,416
Deferred income
318,668
422,970
Other creditors
718
2,476
Accruals
43,037
45,915
383,808
493,259
INTERNATIONAL SOCIETY OF SUBSTANCE USE PREVENTION AND TREATMENT PROFESSIONALS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 15 -
7
Investment in subsidiary

Our US subsidiary “Friends of ISSUP” was incorporated on 3rd March 2023, in the State of Montana, USA. Friends of ISSUP is registered as a Non profit Corporation with 501(c)(3) status, effective from 3rd March 2023 and ISSUP is the only member, thereby having 100% control. ISSUP shall have those rights set forth in the Friends of ISSUP’s bylaws, where it is detailed that ISSUP has full control of this subsidiary’s Board and its operational decision making. Friends of ISSUP has been dormant since it was incorporated. Only in summer 2024 has Friends of ISSUP began to fully operate. It is working to deliver against the same objectives as ISSUP, with particular focus in North America.

 

8
Related party transactions

During the year, key management personnel received total remuneration of £210,750 (2022: £186,388). These costs are included in the accounts within administrative expenses.

9
Members' liability

The company is limited by guarantee, not having a share capital and consequently the liability of the members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

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