Charity registration number SC013582 (Scotland)
Company registration number SC094162 (Scotland)
Alcohol & Drugs Action
Annual report and financial statements
for the year ended 31 March 2024
Alcohol & Drugs Action
Legal and administrative information
Directors
Dr Ruby Watt
Elaine Mottram
Mark Whittington
Professor Roger Buckland
Valerie Ashton
Alan Chalmers
Julie Fletcher
(Appointed 1 June 2023)
Andrea Fraser
(Appointed 30 January 2024)
Scott MacPherson
(Appointed 26 March 2024)
Callum Brown
(Appointed 1 August 2024)
Chief Executive
Fraser Hoggan
Charity number (Scotland)
SC013582
Company number
SC094162
Registered office
7 Hadden Street
Aberdeen
AB11 6NU
Auditor
Henderson Loggie
11-15 Thistle Street
Edinburgh
EH2 1DF
Bankers
Bank of Scotland
48 Upperkirkgate
Aberdeen
AB10 1BA
Solicitors
Blackadders LLP
6 Bon Accord Square
Aberdeen
AB11 6XU
Just Employment Law
6 Eagle Street
Glasgow
G4 9XA
Alcohol & Drugs Action
Contents
Page
Directors' report
1 - 7
Statement of directors' responsibilities
8
Independent auditor's report
9 - 12
Statement of financial activities
13
Balance sheet
14
Statement of cash flows
15
Notes to the financial statements
16 - 41
Alcohol & Drugs Action
Directors' report
for the year ended 31 March 2024
- 1 -

The directors present their annual report and financial statements for the year ended 31 March 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charitable company's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: 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)".

Objectives and activities

The company’s objectives are to relieve the needs of persons affected by problems relating to drug and alcohol use and in furtherance of this to:

 

i) develop and provide a city centre counselling and advice centre for drug and alcohol users, their friends and relatives in the city of Aberdeen and elsewhere.

 

ii) develop an information resource in the field of drug and alcohol use.

 

iii) develop training for professionals and volunteers in conjunction with agencies seeking to support drug users and their families.

 

iv) provide a consultative service to community projects, residential establishments, professionals and volunteers.

 

v) co-operate in the development of a common approach to the problem of drug use through liaison with relevant bodies.

 

vi) facilitate the development of community responses through the promotion of local awareness of alcohol and drug use.

Our operational delivery plan

ADA’s strategy has been devised with a long-term view covering the next ten years. Clearly context and circumstance can change rapidly and nowhere less so than in the field of substance use. ADA recognises the need for flexibility and to be able to react to changes out with its control. To that end, our Operational Delivery Plan focuses on delivering on the short to medium term as well as longer term strategic objectives. It will deliver in a Specific, Measurable, Achievable, Realistic and Timebound (SMART) framework in line with the timelines of its current contracts, local planning priorities and national strategy. Progress towards each of the key Strategic Outcomes identified will be assessed by the Delivery Plan. In our last report, we stated that the process of reviewing strategy with the intention of producing a new 10 year plan had commenced; the June board approved the draft document which is now in final stages of completion.

 

ADA has, for over 35 years, made a significant contribution to the development and delivery of services to substance users, their friends, and families in the Grampian area. This includes those affected by illicit drugs, over the counter prescribed medication, alcohol, and the increasingly widely available range of drugs that are sold via the internet. In addition to the delivery of direct services locally the organisation has expertise that means we are also regularly invited to contribute to national working groups and present at conferences.

 

Alcohol & Drugs Action
Directors' report
for the year ended 31 March 2024
- 2 -

Staffing
The multi-disciplinary staff team has a wide range of skills and expertise requisite to the delivery of services provided and effectively meet the complex needs of service users. This includes social work, nursing, mental health, community learning, counselling and lived experience. Through Aberdeen University, ADA awarded funding to be part of a summer Internship Programme for 2024.  The funding was utilised to provide an HR Intern to help support the ongoing development of wellbeing led by the ADA Staff-Side Representatives group. As well as our main base in Hadden Street, Aberdeen, we continue to use additional space at Waterloo Quay in the city; the purpose of the let was to allow for the expansion of Recovery Services (Group work) and new Project activities such as RRSP, alongside more staff office space, interview space, and allowing access for all ADA Staff to other amenities available on-site such as Conference Meeting area, Gym and Café.  ADA now also has interview space within the City’s Health Village campus. We have moved to a new location in Inverurie, a multi-agency delivery hub; similar integrated service bases are located in Banff, Peterhead and Fraserburgh.

Last year we mentioned the redesign of Medication Assisted Treatment (MAT) standards and access. As part of developing Recovery Services in City in line with the new Contract and the implementation of MAT Standards, staffing and management changes were implemented.  Appointment of new Service Manager, creation of a Depute Service Manager, a newly defined Team Leader role and Senior Practitioner (Groupwork) put into place. 

Overview of the period

Following the successful achievement of gaining new contracts with both Aberdeen City and Aberdeenshire councils in 2023, this year has been focused on embedding new contracted Services for both these.  This has been alongside the early 2024 priority of staffing and embedding new projects that had been officially awarded in late 2023 – ‘Residential Rehabilitation Support Project’ (RRSP) and ‘Grown Your Own Routes’ (both CORRA Foundation funded). ADA’s Aberdeenshire Service (new contract, year 1) officially commenced April 2023, and entailed a re-structure of staffing/location and management underway through 2023 into 2024, with some additional recruitment (completed October 2023).  The Service Manager role has been put into place and filled successfully from July 2024. The new Aberdeen City contract commenced 1st December 2023 for a fixed 5-year period.  This contract assimilated Children and Young People’s Work in a contract that was no longer sub-divided into specific ‘lots’ allowing more flexibility for the organisation in planning delivery.  Subsequently the ADA staffing structure was able to be re-designed to suit the needs of the contract and new project developments by including the creation of new and updated staff and management roles. 

Achievements and performance
Significant activities and achievements against objectives

This year has again been a productive, successful yet challenging year, with the need to adapt with appropriate actions and pace to the relaxing of pandemic conditions. The response of our staff teams has been exemplary in looking out for the wellbeing of both clients and colleagues.

 

The key to ADA’s strategy is always to challenge and develop service innovation, incorporating best practice, and the reaction of the organisation to the pandemic showed it to be successful and adaptive. As part of local reporting mechanisms with the Health & Social Care Partnership ADA have been able to report and demonstrate effective service delivery throughout all stages of the pandemic with no loss or reduction in service as a result.

 

Last year we reported being a support to the ‘Assertive Outreach’ (multidisciplinary emergency response) in relation to supporting high-risk clients at risk of fatal overdose and harm. ADA are now the lead third sector agency (effective from 30th June 2024) working as part of a multi-agency hub alongside statutory partners engaged to deliver critical community outreach responses to priority individuals in Aberdeen City – targeting non-fatal overdose and other high-risk eventualities; ADA has now taken over the oversight of this initiative.

 

ADA continues to develop and use technology where this can increase access or the efficiency of contact or information gathering. This includes the use of apps for both clients and staff.

 

Alcohol & Drugs Action
Directors' report
for the year ended 31 March 2024
- 3 -
ADA needs to work closely with partners and other organisations if it is to be effective. We continue to strategically develop our partnerships, whether with sector-wide organisations, funding agencies such as the Alcohol and Drug Partnerships (ADPs) and Health and Social Care Partnerships (HSCPs), the CORRA Foundation including other charities, third sector organisations (Penumbra, Children 1st, Shelter Scotland, Includem, Advocacy Aberdeen), and community groups. The latter includes several recovery focused and lived-experience led local community and action groups such as ‘Aberdeen in Recovery' (AiR), ‘Community Outreach Group' (COG), ‘DrinkLink', and ‘Grow-Free'. Further to this, in terms of effective working approaches and reach to vulnerable clients, we have multiagency partnership approaches that directly involve statutory organisations, including Police Scotland (Cell Block), Aberdeen City Council Housing (various Homeless services), Scottish Prison Service (pre-liberation) and various Health services (Exchange Street, Peter Brunt Clinic and the Aberdeen Royal Infirmary based Hospital Drug & Alcohol Community Team) within NHS Grampian. These relationships are seen as critical for a successful commissioning outcome.
ADA has established itself as the natural partner in delivering quality alcohol and drugs services wherever we operate. That is the constant and crucial feature of ADA's strategy in delivering person- centered care and support to individuals, families and communities facing substance issues.

For example, ADA are formally included as part of a Scottish Government national pilot programme to establish ‘Drug-Checking' Facilities in Scotland.  Three sites, Aberdeen, Dundee and Glasgow have been agreed, with ADA's Hadden Street premises focus of a Home Office application to put in place a service pending licence being granted.  A full application has been submitted to the Home Office with a site visit taking place in June 2024.  Further work on Standard Operating Procedures taking place prior to final licensing decision. We hope that the testing facility will be a reality within the next six months.
The Residential Rehabilitation project (RRSP) is a further innovative development. Funded by the CORRA Foundation with ADP (City) approval for the implementation of a Residential Rehabilitation Support Project for clients was officially underway from March 2024.  Pre/Post rehabilitation placement with bespoke support packages are delivered by our Recovery Service in conjunction with referral partners.

We also mentioned a further project with CORRA in last year's report, called ‘Grow Your Own Routes' (funded for 3 years) with ADA being a delivery partner of this initiative which is being delivered across a number of rural areas in Scotland; this is targeting support to young people affected by parental/family substance use in North Aberdeenshire (Banff, Peterhead, Fraserburgh). This has commenced with a good number of young people engaging in North Aberdeenshire, the designated area for the project. As part of the new Aberdeen City contract Children and Young People's services are now included within its scope.  Following a review of service delivery and efficiency, our previous partnership with Aberdeen Foyer ended 28 Feb 2024.
CORRA also recently provided very positive feedback on the second year of their funded Sharp Response project, stating for example

“It is clear that ADA take a whole system approach and this is evidenced by the partnership working that you have in place, ensuring that individuals and families impacted by substance use get the right support, at the right time, delivered to where they are.”

A new ‘Service Involvement and Improvement Group' (SIIG) has been formed to support lived experience involvement at all areas of planning and service delivery throughout the organisation.  Dovetailing with the newly emerging strategy, the group will be positioned in such a way to be able to bring new ideas, consult on service development and performance and inform both Senior Management and Board through attending and giving feedback to board meetings and the annual meeting as well as being engaged with the decision-making cycle.  The group membership will be fluid allowing varied lived and living experience views to be able to bring influence to all areas of ADA operations and planning. This new group is now meeting regularly and has replaced the previous “Service Involvement Group”. Discussions so far include the arrangement of additional interest groups, better communication materials and a clearer volunteer pathway.
Alcohol & Drugs Action
Directors' report
for the year ended 31 March 2024
- 4 -
Family Support

At ADA we recognise that substance problems can affect all family members: both children who are affected by parental issues, as well as parents and partners of people with a substance use problem. Our Family Support Group is a peer led group, supported by staff, with fortnightly evening meetings held at the Timmermarket (NHS clinic).

Innovative and high-quality service delivery

At ADA we continually review and adapt our service responses to maximise impact and reach our commissioned contracts which are exacting and challenging. It remains the nature of substance use that the numbers of people with issues who could be reached and supported are at much lower levels than the underlying population (prevalence) that could benefit. Prevention, harms reduction and recovery are imprecise states that interact, evolve, and expand. ADA’s services need to interact with those from our partners and other agencies, we must report to diverse stakeholders and services need to be managed within exacting budgets laid out in the contract specifications. We intend to work to secure commissioners’ decisions to take up options for further years on our key contracts; and we look to actively develop additional sources of both restricted and unrestricted funds. Charities can so easily be driven off track by poor financing decisions or inadequate planning and budgeting. ADA consistently and securely plans, costs, and tracks its financial health, keeping in mind our reserves policy, holding to prudent forecasts, and reacting quickly to outturns. We aim to strengthen controls, provide effective budgeting and transparency of activities in the coming periods.

 

We are ready and eager to face those challenges and believe we have an appropriate management structure with the right individuals to take on these new challenges.

Overview of the period

Following the successful achievement of gaining new contracts with both Aberdeen City and Aberdeenshire councils in 2023, this year has been focused on embedding new contracted Services for both these.  This has been alongside the early 2024 priority of staffing and embedding new projects that had been officially awarded in late 2023 – ‘Residential Rehabilitation Support Project’ (RRSP) and ‘Grown Your Own Routes’ (both CORRA Foundation funded). ADA’s Aberdeenshire Service (new contract, year 1) officially commenced April 2023, and entailed a re-structure of staffing/location and management underway through 2023 into 2024, with some additional recruitment (completed October 2023).  The Service Manager role put into place and filled successfully July 2024. The new Aberdeen City contract commenced 1st December 2023 for a fixed 5-year period.  This contract assimilated Children and Young People’s Work in a contract that was no longer sub-divided into specific ‘lots’ allowing more flexibility for the organisation in organising delivery.  Subsequently the ADA staffing structure was able to be re-designed to suit the needs of the contract and new project developments by including the creation of new and updated staff and management roles. 

Financial review

The surplus for the year amounted to £77,980 (2023 - surplus £111,826), after other recognised gains and losses. Excluding other recognised gains and losses, the operating surplus for the year was £80,980 (2023 - surplus £86,826).

Reserves policy

The Board confirms that on a fund by fund basis the charitable company’s assets are available and adequate to fulfil its obligations.

It is the Board’s policy to build cash reserves over time towards a target of sufficient cash reserves to cover a minimum of one quarter’s total expenses which is budgeted to be £708,000. The year end cash at bank and in hand amounts to £630,031.

 

At the year end the level of unrestricted reserves amounted to £344,290 (2023 - £334,130). Of this £210,183 (2023 - £162,786) relates to tangible fixed assets and £681 (2023 - £397) relates to designated funds leaving £133,426 (2023 - £170,947) of free reserves which includes a pension deficit of £Nil (2023 - £nil).

 

The level of restricted reserves at the year end amounted to £320,244 (2023 - £252,424) as detailed in note 16.

Alcohol & Drugs Action
Directors' report
for the year ended 31 March 2024
- 5 -
Risk policy

A key risk facing the organization is the tendering process for new contracts with public sector bodies. Having gained new contracts in 2023, the ongoing short and medium term risk management issue is to deliver the requirements of the contract within the tight financial constraints; the longer term issue is the next commissioning cycle.

 

Last year we mentioned risks attached to the Covid pandemic. ADA has sought to adapt carefully as the Covid-19 regulations have been relaxed whilst learning from the different circumstances and revising ongoing operations where this is thought beneficial. COVID guidance remains under review both nationally and locally; we review our own policy in tandem to ensure compliance and gain any learning opportunities.

 

A heightened risk noted to the Governance Group is that of cyber security. Plans are in place to upgrade to a cloud based server and VOIP phone system.

 

Staff retention is a risk, given that our skilled and experienced employees have potential opportunities not only with other third sector organisations but also in government and health sectors. This concern is borne in mind as we tender for and negotiate new contracts.

 

The controls we have in place for any potential funding uncertainty include the strong relationship we have with funders and our capacity to evaluate, monitor, and report on service outcomes, forming relationships and opportunities with new funders and horizon scanning regarding changes and opportunities. The possibility in tendering for a contract in neighbouring Moray was considered but, after considering the detail and the context, was declined. ADA actively considers possible new contracts that fit with our objectives and where we may enhance the experience for service users.

 

We engage in local and national working groups and participate in Scottish Government consultations to ensure we continue to develop these relationships. We recruit flexible staff to adapt to changing services and services are reviewed regularly for any improvements. There are tight controls on spend and delegated budgets and a reserves policy that is reviewed annually.

Plans for future periods

Priorities for the year ahead include:

Alcohol & Drugs Action
Directors' report
for the year ended 31 March 2024
- 6 -
Structure, governance and management

Alcohol & Drugs Action is a company limited by guarantee and is governed by its Memorandum and Articles of Association. It is a registered charity.

The directors who served during the year and up to the date of signature of the financial statements were:

 

Dr Ruby Watt
Elaine Mottram
Mark Whittington
Professor Roger Buckland
John Willis
(Resigned 19 January 2024)
Valerie Ashton
Alan Chalmers
Julie Fletcher
(Appointed 1 June 2023)
Helen Valentine
(Resigned 3 October 2023)
Andrea Fraser
(Appointed 30 January 2024)
Scott MacPherson
(Appointed 26 March 2024)
Callum Brown
(Appointed 1 August 2024)
Recruitment and appointment of trustees

The recruitment and appointment of new directors is overseen by the Board. In considering the appointment of any new directors, the Board will actively seek nominations from individuals who can bring expertise, experience and skills, particularly where there has been an identified gap. Consideration will also be given to the diversity of the board when making appointments.

Organisational structure

The charitable company is administered by a Board of Directors who are its Trustees for the purposes of charity law. New directors must be elected unanimously by the existing directors and shall retire by rotation after a three-year period. The Board of Directors meets regularly to administer the charitable company’s activities. In addition, there are two Board subgroups covering the Governance and Funding areas of the organisation respectively with each director sitting on one of these groups as well as their place on the Board. The day to day running the charitable company is the responsibility of the Chief Executive Fraser Hoggan. The Chief Executive reports to the Board on a regular basis.

Induction and training of trustees

Induction and training of directors is viewed as an ongoing process. Relevant training opportunities are brought to the attention of the Directors as required. In addition, input by staff is a means by which Board Members update on practice issues relating to the charitable company’s activities.

Key management personnel

We are committed to review our position on staff remuneration annually, in conjunction with staff and representatives. ADA set up a Staff-side consultation group and reviewed various aspects of salary and remuneration as well as allocation of annual leave increments (dependent upon various years of service achieved). A new salary structure was agreed and a cost of living pay rise implemented early in calendar 2024. The Staff-side group continues to meet monthly and has become a regular feature of consultation and feedback to the Management team and Board.

The directors all give freely their time and expertise without any form of remuneration or other benefit in kind (2023 - £Nil) but they are reimbursed for any expenses necessarily incurred as detailed in note 9 to the financial statements.

Relationship with related parties

For details of related party balances and transactions, see note 20 of the financial statements.

Alcohol & Drugs Action
Directors' report
for the year ended 31 March 2024
- 7 -
Auditor

In accordance with the company's articles, a resolution proposing that Henderson Loggie be reappointed as auditor of the company will be put at a General Meeting.

Disclosure of information to auditor

So far as the directors are aware there is no relevant audit information of which the charitable company's auditor is unaware and we have taken all the necessary steps that we ought to have taken as directors in order to make ourselves aware of all relevant audit information and to establish that the company's auditor is aware of that information.

The directors' report was approved by the Board of Directors.

Mark Whittington
Treasurer
2 October 2024
Alcohol & Drugs Action
Statement of directors' responsibilities  
for the year ended 31 March 2024
- 8 -

The directors, who also act as trustees for the charitable activities of Alcohol & Drugs Action, are responsible for preparing the Directors' 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 Directors to prepare financial statements for each financial year. Under company law the trustees 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

 

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

 

- select suitable accounting policies and then apply them consistently;

 

- observe the methods and principles in the Charities SORP (FRS102);

 

- make judgements and 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; and

 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

 

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

 

The Directors 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 disseminations of the financial statements and other information included in annual reports may differ from legislation in other jurisdictions.

 

Alcohol & Drugs Action
Independent auditor's report
to the members and directors of Alcohol & Drugs Action
- 9 -

Opinion

We have audited the financial statements of Alcohol & Drugs Action (the ‘charitable company’) for the year ended 31 March 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows 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 Financial Reporting Standard 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 charitable company's affairs as at 31 March 2024 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; and
-

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 charitable 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' (who are also the Trustees of the charitable company for the purpose of charity law) 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 charitable 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.

Alcohol & Drugs Action
Independent auditor's report (continued)
to the members and directors of Alcohol & Drugs Action
- 10 -

Opinions on other matters prescribed by the Companies Act 2006

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

-

the information given in the directors' report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and

-

the directors' report included within the directors' 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 charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the directors' 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 requires us to report to you if, in our opinion:

-

adequate and proper 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 returns; or

-
certain disclosures of trustees' remuneration specified by law are not made; or
-

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

-

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

Responsibilities of directors

As explained more fully in the statement of directors' responsibilities, 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 charitable 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 charitable company 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 Chapter 3 of Part 16 of the Companies Act 2006 and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 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.

The extent to which our procedures are capable of detecting irregularities, including fraud

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:

Alcohol & Drugs Action
Independent auditor's report (continued)
to the members and directors of Alcohol & Drugs Action
- 11 -

As part of our planning process:

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 unavoidable risk that some material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the ISAs (UK). For instance, the further removed non-compliance is from the events and transactions reflected in the financial statements, the less likely the auditor is to become aware of it or to recognise the non-compliance.

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.

Alcohol & Drugs Action
Independent auditor's report (continued)
to the members and directors of Alcohol & Drugs Action
- 12 -

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and to the charity’s trustees, 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 charitable company's members and trustees 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 charitable company, the charitable company’s members as a body,and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Keith Macpherson (Senior Statutory Auditor)
for and on behalf of Henderson Loggie
2 October 2024
Chartered Accountants
Statutory Auditor
11-15 Thistle Street
Edinburgh
EH2 1DF
Alcohol & Drugs Action
Statement of financial activties
including income and expenditure
for the year ended 31 March 2024
- 13 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
Notes
£
£
£
£
£
£
Income and endowments from:
Donations and legacies
3
3,157
84,945
88,102
4,975
67,353
72,328
Charitable activities
4
-
2,694,160
2,694,160
-
2,341,346
2,341,346
Investments
5
10,748
-
10,748
1,230
-
1,230
Other income
6
276
4,481
4,757
-
2,299
2,299
Total income
14,181
2,783,586
2,797,767
6,205
2,410,998
2,417,203
Expenditure on:
Charitable activities
7
1,021
2,715,766
2,716,787
6,670
2,323,707
2,330,377
Total expenditure
1,021
2,715,766
2,716,787
6,670
2,323,707
2,330,377
Net income
13,160
67,820
80,980
(465)
87,291
86,826
Other recognised gains and losses:
Actuarial gains/(losses) on defined benefit pension schemes
(3,000)
-
(3,000)
25,000
-
25,000
Net movement in funds
8
10,160
67,820
77,980
24,535
87,291
111,826
Reconciliation of funds:
Fund balances at 1 April 2023
334,130
252,424
586,554
309,595
165,133
474,728
Fund balances at 31 March 2024
344,290
320,244
664,534
334,130
252,424
586,554

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

Alcohol & Drugs Action
Balance sheet
as at 31 March 2024
- 14 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
11
210,183
191,786
Current assets
Debtors
12
41,245
329,922
Cash at bank and in hand
630,031
686,285
671,276
1,016,207
Creditors: amounts falling due within one year
13
(216,925)
(621,439)
Net current assets
454,351
394,768
Total assets less current liabilities
664,534
586,554
Net assets excluding pension liability
664,534
586,554
Defined benefit pension liability
15
-
-
Net assets
664,534
586,554
The funds of the charity
Restricted income funds
16
320,244
252,424
Unrestricted funds
344,290
334,130
664,534
586,554
The financial statements were approved by the directors on 2 October 2024
Mark Whittington
Treasurer
Company registration number SC094162 (Scotland)
Alcohol & Drugs Action
Statement of cash flows
for the year ended 24 March 2024
- 15 -
2024
2023
Notes
£
£
£
£
Cash flows from operating activities
Cash (absorbed by)/generated from operations
22
(18,258)
403,598
Investing activities
Purchase of tangible fixed assets
(48,744)
(42,816)
Proceeds from disposal of tangible fixed assets
-
148
Investment income received
10,748
1,230
Net cash used in investing activities
(37,996)
(41,438)
Net cash used in financing activities
-
-
Net (decrease)/increase in cash and cash equivalents
(56,254)
362,160
Cash and cash equivalents at beginning of year
686,285
324,125
Cash and cash equivalents at end of year
630,031
686,285
Alcohol & Drugs Action
Notes to the financial statements
for the year ended 31 March 2024
- 16 -
1
Accounting policies

Status of company and liability of members

 

On the winding up of the charitable company every member has undertaken to contribute to the assets of the charitable company for the payment of the debts and liabilities and of the cost of winding up of the charitable company, such amount as may be required not exceeding five pounds. If the winding up occurs within one year of a member ceasing to be a member then the above applies for the debts and liabilities of the charitable company contracted for before he ceased to be a member.

Charity information

Alcohol & Drugs Action is a company limited by guarantee incorporated in Scotland. The registered office is 7 Hadden Street, Aberdeen, AB11 6NU.

1.1
Accounting convention

The financial statements are prepared under the historical cost convention as modified by the revaluation of certain fixed assets and include the results of the operations of the charitable company as indicated by the Director's report, all of which are continuing.

 

These financial statements have been prepared in accordance with applicable accounting standards and the Statement of Recommended Practice Accounting and Reporting by Charities, preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and comply with the Companies Act 2006, the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2005 (as amended),

 

The charitable company meets the definition of a public benefit entity under the FRS 102.

 

The financial statements are prepared in sterling, the functional currency of the Charitable company. Monetary amounts in these financial statements are rounded to the nearest £1.

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

1.2
Going concern

The financial statements have been prepared on a going concern basis. The directors have considered relevant information, including the annual budget, forecast cash flows and the impact of subsequent events in making their assessment. The directors have also taken into consideration the potential impact on the charity of possible future scenarios arising from high inflation levels, general economic conditions, and the tendering process for future contracts. Forecast future cash flows have been prepared taking into account the future contracts and funding in place.

 

Based on these assessments, which cover at least 12 months from the date of approval of these financial statements. and having regard to the resources available to the charity company, the directors have concluded that there is no material uncertainty and that they can continue to adopt the going concern basis in preparing the annual report and financial statements.

1.3
Charitable funds

In the Statement of Financial Activities, funds are classified as either restricted funds or unrestricted funds, defined as follows:

 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Directors.

Designated funds are unrestricted funds that have been set aside by the Directors for particular purposes.

Alcohol & Drugs Action
Notes to the financial statements (continued)
for the year ended 31 March 2024
1
Accounting policies (continued)
- 17 -

Restricted funds can only be used for particular restricted purposes within the objects of the charitable company. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

 

Transfers are made between unrestricted and restricted funds of the surplus/deficit remaining on completion of a project.

1.4
Income

All income is recognised once the charitable company has entitlement to the income, it is probable that the income will be received and the amount of income can be measured reliably.

 

When income has related expenditure the income and related expenditure are reported gross in the SOFA.

Income from Charitable Activities

 

 

 

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charitable company; this is normally upon notification of the interest paid or payable by the bank.

 

The contributions made by volunteers to the charitable company have not been recognised in the financial statements due to the difficulty in measuring the financial impact of their support.

1.5
Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charitable company to that expenditure, it is probable that a settlement will be required and the amount of the obligation can be measured reliably.

 

All expenditure is included on an accruals basis. Irrecoverable VAT is included in the related expenditure,

 

Charitable activities include all costs relating to activities where the primary aim is part of the objects of the charitable company, including support costs. Activities undertaken directly include costs which are directly attributable to the specific projects, the primary/main cost being salaries for the substance use workers.

 

Governance costs comprise costs for the running of the charitable company itself as an organisation and are primarily associated with constitutional and statutory matters.

 

Redundancy payments are included within the financial statements during the year in which the employment contract ceased.

Alcohol & Drugs Action
Notes to the financial statements (continued)
for the year ended 31 March 2024
1
Accounting policies (continued)
- 18 -
1.6
Tangible fixed assets

Heritable property is held at fair valuation. The cost or valuation of fixed tangible is depreciated at the following annual rates in order to write off each asset over its estimated useful life.

Freehold Property
25 years straight line
Plant and machinery
3-5 years straight line
Fixtures and fittings
3-5 years straight line
Computer Equipment
3-5 years straight line
Motor Vehicles
4 years straight line

 

Items purchased exceeding £1,000 are capitalised in the year.

1.7
Cash and cash equivalents

Cash at bank includes cash held in a deposit or similar account.

1.8
Financial instruments

The charitable 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.

Basic financial assets

Trade and other debtors are recognised at the settlement amount due after any trade discount offered, Prepayments are valued at the amount prepaid net of any trade discounts due.

Basic financial liabilities

Creditors and provisions are recognised where the charitable company has a present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charitable company’s contractual obligations expire or are discharged or cancelled.

1.9
Taxation

The charitable company is exempt from corporation tax on its charitable activities.

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.

Alcohol & Drugs Action
Notes to the financial statements (continued)
for the year ended 31 March 2024
1
Accounting policies (continued)
- 19 -
1.11
Retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period in which they relate.

 

Some member of staff are members of the North East Scotland Pension Fund (NESPF) which is a defined benefit pension scheme. Contributions to the scheme are advised by the Scottish Public Pension Agency,

 

The costs of providing this pension are charged to the Statement of Financial Activities on a consistent basis over the working life-time of the members. These costs are determined by a qualified actuary and any variations from the regular costs are spread over the remaining working life-time of the current members.

 

Defined benefit pension scheme assets are included at market value and this is compared to the present value of the scheme liabilities using a projected unit method and discounted at the current rate of return. Changes in the net defined benefit liability arising from employee service rendered during the period, net interest on net defined liability, benefit charges and settlements during the period are recognised in expenditure,

 

Remeasurement of the net defined benefit asset is recognised in other recognised gains and losses in the period in which it occurs. Any asset resulting is limited to the present value of available refunds or reductions in future contributions to the plan.

2
Critical accounting estimates and judgements
The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.
Critical judgements
Useful life of tangible fixed assets

Tangible fixed assets are depreciated over a period to reflect their estimated useful lives. The applicability of the assumed lives is reviewed annually, taking into account factors such as physical condition, maintenance and obsolescence. Fixed assets are also assessed as to whether there are any indicators of impairment, with freehold property being revalued regularly.

Trade debtor recoverability

Credit control is an important function which requires assessment, on an ongoing basis, of the recoverability of amounts due from debtors. Where recoverability is in doubt, the directors will adequately provide against this specific debt and will arrive at such conclusions based on the knowledge of the debtor and their "ability to pay". The directors adopt a prudent approach to credit control.

Accruals

Directors estimate the requirements for accruals using post year end information and information available from detailed budgets, This identifies costs that are expected to be incurred for services provided by other parties. Accruals are only released when there is a reasonable expectation that these costs will not be invoiced in the future.

Alcohol & Drugs Action
Notes to the financial statements (continued)
for the year ended 31 March 2024
2
Critical accounting estimates and judgements (continued)
- 20 -
Deferred income

Deferred income relates to funding received or invoiced in the form of grants and service level agreements which cover a period spanning the year end or have performance related conditions. The directors estimate the deferred income in relation to grants and service level agreements by pro rating the funding amount over the period of support or where appropriate, depending on the performance conditions stipulated in the agreements.

Defined benefit pension scheme

The charitable company has obligations to pay pension benefits to certain employees. The costs of these benefits and the present value of the obligation depends on a number of factor, including; life expectancy, salary increases, asset valuations and the discount rate on corporate bonds. Directors estimate these factors in determining the net pension position with help from the pension scheme actuaries, The assumptions reflect historical experience and current trends

Alcohol & Drugs Action
Notes to the financial statements (continued)
for the year ended 31 March 2024
- 21 -
3

Grants and Donations

Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Donations and gifts
3,157
84,945
88,102
4,975
67,353
72,328
Grants
Aberdeenshire Council
-
-
-
-
20,004
20,004
Just Transition Participatory Budgeting Fund
-
-
-
-
29,000
29,000
My Recovery App
-
7,832
7,832
-
-
-
Here4U App
-
56,587
56,587
-
-
-
Other
3,157
20,526
23,683
4,975
18,349
23,324
3,157
84,945
88,102
4,975
67,353
72,328
Alcohol & Drugs Action
Notes to the financial statements (continued)
for the year ended 31 March 2024
- 22 -
4

Charitable Activities

Restricted
Restricted
funds
funds
2024
2023
£
£
NHS
563,409
687,893
Aberdeen City Council
1,254,574
982,967
Aberdeenshire ADP
550,111
490,209
The Corra Foundation
112,385
125,100
Barnardo's
40,683
40,683
OWLNEG
3,736
11,210
Grow Your Own Routes
92,276
-
Other
76,986
3,284
2,694,160
2,341,346
5
Income from investments
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Interest received
6,748
1,230
Net interest income on the defined benefit pension
4,000
-
10,748
1,230
6
Other trading activities
Unrestricted
Restricted
Total
Restricted
funds
funds
funds
2024
2024
2024
2023
£
£
£
£
Training/teaching income
276
4,481
4,757
2,299
Alcohol & Drugs Action
Notes to the financial statements (continued)
for the year ended 31 March 2024
- 23 -
7
Expenditure on charitable activities
Charitable expenditure
Charitable expenditure
2024
2023
£
£
Direct costs
Staff costs
2,357,161
1,931,482
Depreciation and impairment
30,347
16,010

Foyer Aberdeen costs

74,081
179,205

Other expenses

88,230
87,499

Telephone, mobile and broadband

30,287
23,664

Heat and light

13,527
9,610

Insurance

24,238
20,065

Rates and water

3,367
2,985

Rent

28,372
12,757

IT Software and support costs

48,928
29,465

Bank charges

184
121

Professional fees

8,415
8,216

Loss on disposal of fixed assets    

-
148
2,707,137
2,321,227
Share of support and governance costs
Governance
9,650
9,150
2,716,787
2,330,377
Analysis by fund
Unrestricted funds
1,021
6,670
Restricted funds
2,715,766
2,323,707
2,716,787
2,330,377
8
Net movement in funds
2024
2023
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
9,650
9,150
Depreciation of owned tangible fixed assets
30,347
16,010
Alcohol & Drugs Action
Notes to the financial statements (continued)
for the year ended 31 March 2024
- 24 -
9
Directors
None of the directors (or any persons connected with them) received any remuneration or benefits from the charitable company during the year.
10
Employees

Average number of employees in year (based on headcount):

2024
2023
Number
Number
82
71
Employment costs
2024
2023
£
£
Wages and salaries
2,088,310
1,690,756
Social security costs
173,914
155,555
Other pension costs
94,937
85,171
2,357,161
1,931,482

There were no employees whose emoluments as defined for taxation purposes amounted to £60,000 for the year ended 31 March 2024 nor for the year ended 31 March 2023.

 

Key management remuneration

 

The remuneration of key management in the year, including employer's pension contributions amounted to £200,182 (2023 - £164,665).

Alcohol & Drugs Action
Notes to the financial statements (continued)
for the year ended 31 March 2024
- 25 -
11
Tangible fixed assets
Freehold Property
Plant and machinery
Fixtures and fittings
Computer Equipment
Motor Vehicles
Total
£
£
£
£
£
£
Cost or valuation
At 1 April 2023
161,187
8,684
1,181
73,198
31,995
276,245
Additions
-
18,663
2,834
27,247
-
48,744
At 31 March 2024
161,187
27,347
4,015
100,445
31,995
324,989
Depreciation and impairment
At 1 April 2023
15,622
8,684
1,181
58,972
-
84,459
Depreciation charged in the year
5,253
933
677
15,485
7,999
30,347
At 31 March 2024
20,875
9,617
1,858
74,457
7,999
114,806
Carrying amount
At 31 March 2024
140,312
17,730
2,157
25,988
23,996
210,183
At 31 March 2023
145,565
-
-
14,226
31,995
191,786

The freehold property was revalued as at 31 March 2024 at £140,000 by FG Burnett. As this valuation is in line with the carrying value no adjustment has been applied to the financial statements.

 

The revaluation reserve within the financial statements reflects the revaluation as at 31 March 2020 at £160,000, and this revaluation was incorporated in the financial statements at March 2020. The value of the £160,000 includes non-depreciable land of £30,000 (2023 - £30,000).

Comparable historic cost of the revalued freehold property
2024
2023
£
£
Cost
At 1 April 2023 and 31 March 2024
339,131
339,131
Depreciation based on cost
At 1 April 2023
250,100
247,416
Depreciation charged in the year
2,684
2,684
At 31 March 2024
252,784
250,100
Carrying amount
At 31 March 2024
86,347
89,031
Alcohol & Drugs Action
Notes to the financial statements (continued)
for the year ended 31 March 2024
- 26 -
12
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
8,317
296,378
Other debtors
79
214
Prepayments and accrued income
32,849
33,330
41,245
329,922
13
Creditors: amounts falling due within one year
2024
2023
Notes
£
£
Other taxation and social security
60,088
37,258
Deferred income
14
75,162
426,409
Trade creditors
14,314
18,635
Other creditors
17,376
14,962
Accruals
49,985
124,175
216,925
621,439

The bank holds a standard security over the premises at 5 - 9 Hadden Street, Aberdeen.

Alcohol & Drugs Action
Notes to the financial statements (continued)
for the year ended 31 March 2024
- 27 -
14
Deferred income
2024
2023
£
£
Deferred income
75,162
426,409

Deferred income is included in the financial statements as follows:

2024
2023
£
£
Deferred income is included within:
Current liabilities
75,162
426,409
Movements in the year:
Deferred income at 1 April 2023
426,409
494,234
Released from previous periods
(426,409)
(494,234)
Resources deferred in the year
75,162
426,409
Deferred income at 31 March 2024
75,162
426,409

The deferred income in the year relates to income received for projects relating to the following year, which have performance conditions and repayments provisions attached.

15
Retirement benefit schemes
2024
2023
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
94,937
79,171
Defined benefit schemes

The charitable company participates in the North East Scotland Pension Fund (NESPF). The scheme is a fully funded multi-employer defined benefit scheme. The assets of the scheme are held separately from those of the charitable company being invested in a fixed fund. The scheme is closed to new members. The pension cost charge represents contributions payable by the company to the funds and amounted to £7,591 (2023 - £7,031). At the year end, £1,022 (2023 - £748) was outstanding and is included in other creditors.

 

Following on from prior actuarial valuations a valuation of the fund was carried out during the year as at 31 March 2024. This was conducted by a professionally qualified independent actuary using the project unit method.

Alcohol & Drugs Action
Notes to the financial statements (continued)
for the year ended 31 March 2024
15
Retirement benefit schemes (continued)
- 28 -
Key assumptions
2024
2023
%
%
Discount rate
4.9
4.8
Expected rate of increase of pensions in payment
2.7
2.8
Expected rate of salary increases
4.1
4.2
Consumer price inflation
2.6
2.7
Mortality assumptions

The assumed life expectations on retirement at age 65 are:

2024
2023
Years
Years
Retiring today
- Males
20.7
21
- Females
23
23
Retiring in 20 years
- Males
22
22
- Females
24.8
25
Amounts recognised in the profit and loss account
2024
2023
Costs/(income):
£
£
Current service cost
8,000
13,000
Net interest on defined benefit liability/(asset)
(4,000)
-
Total costs
4,000
13,000
Amounts recognised in other comprehensive income
2024
2023
Costs/(income):
£
£
Actual return on scheme assets
(16,000)
12,000
Less: calculated interest element
12,000
7,000
Return on scheme assets excluding interest income
(4,000)
19,000
Actuarial changes related to obligations
2,000
(123,000)
Effect of changes in the amount of surplus that is not recoverable
5,000
79,000
Total costs/(income)
3,000
(25,000)
Alcohol & Drugs Action
Notes to the financial statements (continued)
for the year ended 31 March 2024
15
Retirement benefit schemes (continued)
- 29 -
2024
2023
Liabilities/(assets):
£
£
Present value of defined benefit obligations
193,000
174,000
Fair value of plan assets
(277,000)
(253,000)
Surplus in scheme
(84,000)
(79,000)
Restriction on scheme assets
84,000
79,000
Total liability recognised
-
-
2024
Movements in the present value of defined benefit obligations
£
Liabilities at 1 April 2023
174,000
Current service cost
8,000
Benefits paid
(1,000)
Contributions from scheme members
2,000
Actuarial gains and losses
2,000
Interest cost
8,000
At 31 March 2024
193,000
2024
The defined benefit obligations arise from plans funded as follows:
£
Wholly unfunded obligations
-
Wholly or partly funded obligations
193,000
193,000
2024
Movements in the fair value of plan assets
£
Fair value of assets at 1 April 2023
253,000
Interest income
12,000
Return on plan assets (excluding amounts included in net interest)
4,000
Benefits paid
(1,000)
Contributions by the employer
7,000
Contributions by scheme members
2,000
At 31 March 2024
277,000
Alcohol & Drugs Action
Notes to the financial statements (continued)
for the year ended 31 March 2024
15
Retirement benefit schemes (continued)
- 30 -

The actual return on plan assets was £16,000 (2023 - £12,000).

2024
2023
Fair value of plan assets
£
£
Equity instruments
160,000
142,000
Property
17,000
16,000
Government Bonds
16,000
16,000
Cash
7,000
10,000
Other
77,000
69,000
277,000
253,000

Aberdeen City Council has agreed to act as guarantor for any unfunded liabilities in respect of Alcohol & Drugs Action.

Alcohol & Drugs Action
Notes to the financial statements (continued)
for the year ended 31 March 2024
- 31 -
16
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
Aberdeen City ADP - Drug Services
101,437
878,923
(798,403)
(181,957)
-
Aberdeen City ADP - Alcohol Services
-
223,999
(321,030)
97,031
-
Aberdeen City ADP
-
599,262
(617,134)
92,830
74,958
Corra Pre-Residential and After Care
-
31,203
(28,780)
-
2,423
Aberdeenshire ADP
84,184
550,111
(508,556)
(55)
125,684
Aberdeenshire ADP - CSMS
-
50,000
(50,000)
-
-
Aberdeenshire ADP - Property Equipment
1,631
-
(647)
-
984
Grow Your Own Routes
-
92,626
(92,276)
-
350
SMART Banchory Group
286
-
(286)
-
-
SMART Inverurie Group
232
-
(232)
-
-
Aberdeenshire South ADP Forum
1,004
-
(1,004)
-
-
ACH & SCP - Cooking with Confidence
553
-
-
-
553
ACH & SCP - PUIR Group
1,232
-
(186)
-
1,046
ACH & SCP - Veterans in Recovery
779
-
-
-
779
ACVO Anchor Fund - Befriending Project
808
-
(190)
-
618
ADA Coffee and Craft Group
725
791
(76)
-
1,440
ADA Gardening Group
2,313
652
(907)
-
2,058
ADA Music Group
75
-
-
-
75
ADA Walking Group
1,331
-
-
-
1,331
ADA Women's Group
143
30
(91)
-
82
AUSA/ASA Cookery Project Food with Friends
1,329
-
-
1,329
Barnardo's RAFT
-
40,683
(41,526)
843
-
Branching Out
-
3,736
(3,791)
55
-
CFHS - Volunteer Training
504
-
-
504
Trades Widows Fund
1,221
-
(1,008)
-
213
City Drug, Alcohol and HIV Forum
118
-
-
118
Clothworkers Foundation
595
-
-
595
Naloxone Project
4,956
14,133
(10,184)
-
8,905
Corra (YOUR) Project
-
5,400
(4,055)
-
1,345
Carried Forward
205,456
2,491,549
(2,480,362)
8,747
225,390
Alcohol & Drugs Action
Notes to the financial statements (continued)
for the year ended 31 March 2024
16
Restricted funds (continued)
- 32 -
At 1 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
Brought Forward
205,456
2,491,549
(2,480,362)
8,747
225,390
Corra Foundation - Volunteer Training  Aberdeen City
580
-
(87)
-
493
Medication, Recovery and Me - Inverurie Group
138
(138)
-
-
Medication, Recovery and Me - Banchory Group
1,621
(1,621)
-
-
My Recovery App
-
7,832
-
7,832
Community Fridge Project Inverurie
2,305
-
-
2,305
Medication, Recovery and Me -Stonehaven Group
1,160
(1,160)
-
-
Aberdeen City Council Creative Fund
-
2,247
(1,200)
-
1,047
NHS Sexual Health Clinic
-
2,507
(2,973)
466
-
Here4U App Project
2,851
56,587
(49,096)
-
10,342
Urban Bee Project
500
-
-
500
YPI International School
-
3,000
-
3,000
RGU / SWIT
-
4,480
(2,240)
-
2,240
YPI - Kemnay Academy
3,000
-
-
3,000
Shire Women's Group
294
-
-
294
Drugs Checking Project
-
13,376
(4,119)
-
9,257
YPI Portlethen Academy
-
3,000
-
3,000
Corra Foundation - Volunteer Training  Aberdeenshire
1,700
-
-
1,700
Fairer Aberdeen Wellbeing Fund
380
-
-
380
The Lens - Trauma
1,970
-
-
1,970
Just Transition Participatory Budgeting Fund
29,000
-
(7,999)
-
21,001
Torry DART
764
-
-
764
Young People Hubs
-
81,667
(72,454)
(9,213)
-
Sharp Response
-
120,260
(95,236)
-
25,024
YP App Development Project
705
-
-
-
705
252,424
2,783,586
(2,715,766)
-
320,244
Alcohol & Drugs Action
Notes to the financial statements (continued)
for the year ended 31 March 2024
16
Restricted funds (continued)
- 33 -
Previous year:
At 1 April 2022
Incoming resources
Resources expended
Transfers
At 31 March 2023
£
£
£
£
£
Aberdeen City ADP - Drug Services
63,765
1,191,764
(1,150,257)
(3,835)
101,437
Aberdeen City ADP - Alcohol Services
6,612
335,998
(342,610)
-
-
Corra (YOUR) Project
-
19,502
(19,502)
-
-
Corra Foundation – Volunteer Training
2,420
-
(140)
-
2,280
Barnardo's - RAFT
5,265
40,683
(45,948)
-
-
Aberdeenshire ADP - CSMS
-
45,004
(45,004)
-
-
Aberdeenshire ADP – property/equipment
1,631
-
-
-
1,631
NHS Sexual Health Clinic
170
3,342
(3,512)
-
-
ACH & SCP - PUIR Group
1,397
-
(165)
-
1,232
AUSA/ADA - Cookery Proj./Food with Friends
1,329
-
-
-
1,329
CFHS - Volunteer Training
511
-
(7)
-
504
Anchor Fund – Befriending Project
998
-
(190)
-
808
SMART – Inverurie Group
232
-
-
-
232
SMART – Banchory Group
286
-
-
-
286
Branching Out
643
11,208
(11,851)
-
-
Shire Woman's Group
294
-
-
-
294
Just Transition Participatory Budgeting Fund
-
29,000
-
-
29,000
ACH & SCP - Veterans in Recovery
779
-
-
-
779
ACH & SCP Cooking with Confidence
553
-
-
-
553
Trades Widows Funds
-
2,200
(979)
-
1,221
Clothworkers Foundation
596
-
-
-
596
Aberdeenshire ADP – ASSET
63,096
465,208
(444,182)
62
84,184
Medication, Recovery, and Me – Banchory
-
1,720
(100)
-
1,620
YPI – Lochside Academy
350
-
(350)
-
-
The Lens - Trauma
1,970
-
-
-
1,970
Aberdeenshire South ADP Forum
1,004
-
-
-
1,004
City Drug, Alcohol and HIV Forum
154
-
(36)
-
118
ADA Gardening Group
1,982
2,574
(2,243)
-
2,313
ADA Walking Group
1,331
-
-
-
1,331
ADA Women's Group
144
-
-
-
144
Carried Forward
157,512
2,148,203
(2,067,076)
(3,773)
234,866
Alcohol & Drugs Action
Notes to the financial statements (continued)
for the year ended 31 March 2024
16
Restricted funds (continued)
- 34 -
At 1 April 2022
Incoming resources
Resources expended
Transfers
At 31 March 2023
£
£
£
£
£
Brought Forward
157,512
2,148,203
(2,067,076)
(3,773)
234,866
ADA Coffee and Craft Group
621
252
(148)
-
725
ADA Music Group
75
-
-
-
75
Naloxone Project
1,762
14,133
(10,940)
-
4,955
Medication, Recovery & Me - Inverurie
952
-
(814)
-
138
Huntly Recovery Hub/Gardening
-
-
62
(62)
-
Medication, Recovery, and Me – Stonehaven
-
1,160
-
-
1,160
Community Fridge Project Inverurie
3,000
-
(695)
-
2,305
RGU/SWIT
-
1,420
(1,420)
-
-
Angela Joss Memorial Event
-
200
(200)
-
-
Fairer Aberdeen Wellbeing Fund
402
-
(22)
-
380
Torry Dart
809
-
(45)
-
764
Urban Bee project
-
500
-
-
500
YPI – Kemnay Academy
-
3,000
-
-
3,000
Drugs Checking project
-
2,079
(2,079)
-
-
Young People Hub
-
129,845
(133,680)
3,835
-
Sharp Response
-
105,540
(105,540)
-
-
YP App Development project
-
705
-
-
705
Here4U App project
-
3,961
(1,110)
-
2,851
165,133
2,410,998
(2,323,707)
-
252,424
Aberdeen City ADP – ADA Drugs Service Fund relates to money received to provide a tier 1 and 2 community- based harm reduction service and a tier three community- based rehabilitation service for people engaged in treatment for drug use problems.
Aberdeen City ADP – ADA Alcohol Service Fund relates to money received for a contract for Alcohol Information & Advice Service and a Care Managed Alcohol Support Service which is a community-based service which provides evidence based interventions to individuals to address all forms of risk associated with alcohol use along with a tier three alcohol rehabilitation and recovery service.
Aberdeen City ADP - a continuation of the Drugs and Alcohol Service Funds.
Corra Pre-Residential and After Care Support - a grant awarded by Corra Foundation specifically to deliver pre-residential and after care Support to people impacted by drug use who wish to engage in residential rehabilitation.
Alcohol & Drugs Action
Notes to the financial statements (continued)
for the year ended 31 March 2024
16
Restricted funds (continued)
- 35 -
Aberdeenshire ADP – Aberdeenshire Substance use Support, Engagement and Treatment (ASSET). This is a joint initiative between ADA and Turning Point Scotland (TPS) and who came together to deliver joined-up, high quality substance use support services in the Aberdeenshire area with ADA taking the lead in providing services in Central and South Aberdeenshire and TPS covering North Aberdeenshire.
Aberdeenshire ADP – CSMS is funding provided by Aberdeenshire for service users from that area that make use of the Aberdeen City services.
Aberdeenshire ADP – Property/equipment was funding received to cover costs associated with move of premises for our Aberdeenshire base and to purchase laptops for staff.
Grow Your Own Routes - funded by Scottish Families Affected by Alcohol and Drugs this project seeks to provide an ongoing support network for young people affected by someone else's substance use.
SMART – Banchory Group - funds received from CAIR Scotland when ADA took over as part of ASSET contract. Funds to be used for group running costs for group held in the town and initially came from Aberdeenshire ADP Forum.
SMART – Inverurie Group – funds received from CAIR Scotland when ADA took over as part of ASSET contract. Funds to be used for group running costs and licence fee for group held in the town and initially came from Aberdeenshire ADP Forum.
Aberdeenshire South and Central ADP Forum Funds relate to funding received to cover costs incurred through ADA staff members being chair/co-chairs of the forum.
Aberdeen City Health & Social Care Partnership (ACHSCP) Cooking with Confidence relates to funding received to provide a tutor and ingredients for initial cookery skills groups for isolated people who are stable in their recovery in Aberdeen City but targeted to South of the City.  Participants will then receive further support through the Audit Learning Communities Team to progress individual learning.
ACH & SCP – Parents United In Recovery Group Fund (PUIR) is funding received to start a support group for parents in recovery whose children no longer live with them. The project involves the use of volunteers in the running of the group.
ACH & SCP Veterans in Recovery – this fund to be used to help veterans affected by substance use and is to be ran in conjunction with City council leisure staff and is based around exercise and gym activities.
ACVO Anchor Fund – Befriending Project – Funding for ADA activity which responds to the Covid-19 pandemic and implementation of the social distancing measures over the six-month period from May to November 2022.
ADA Activities Group - a catch all group to provide activities for clients not covered by other specific ADA groups.
ADA Gardening Group Fund was set up as a result of a donation from a service user to be spent on supporting our recovery group who meet regularly to partake in gardening and associated activities and this has since been topped up by fundraising by members of the group through plant sales and other events.
ADA Coffee and Craft Group Fund was formed as a result of events held by our recovery group and income came from small fundraising events organised by the group participants and volunteers.
Alcohol & Drugs Action
Notes to the financial statements (continued)
for the year ended 31 March 2024
16
Restricted funds (continued)
- 36 -
ADA Music Group – Funded through volunteer donations for running and organising a music group for clients.
ADA Walking Group Fund – Funded through volunteer donations for running and organising a walking group for clients.
ADA Woman's Group Fund was set up from a donation specified to be used to support the activities of our Woman's Group and goes towards the costs of their activities.
Aberdeen University Students Association (AUSA)/ADA Cookery Project relates to funding received to provide training in cookery skills and a range of related topics such as diet and healthy eating to help people in recovery.  This project involves the use of volunteers in the delivery of the project and the aims to build their confidence and that of the participants. Additional funds are added in year from ADA group events.
Barnardo's – RAFT (acronym for Reaching Aberdeen Families Together) Fund relates to a service where ADA formed a consortium with Barnardo's, Apex, Aberdeen Foyer and HomeStart Aberdeen following the cessation of Families First to provide support to vulnerable children and their families in Aberdeen.
Branching Out – Funding for the work of 0.3 FTE staff member by the Outdoor and Woodland Learning North East Group (OWLNEG). The aim is to increase understanding and appreciation, particularly amongst young people, of the environmental, social and economic benefits of Scotland's natural environment and natural resources.
Community Food and Health (Scotland) Volunteer Training (CFHS) funds are used to deliver volunteer training sessions to support identified development needs in the City alongside our cooking/food groups. First Aid training has been carried out.
Trades Widows Funds – Funding received from Trade Widows Charity Fund to provide basic mobile phones/credit for clients to improve engagement and contact with ADA which is a vital part of providing support in difficult circumstances.
City Drug, Alcohol and HIV Forum – Funding received from the dissolution of and old bank account. To be used for advertising. marketing and publicising the charitable activities undertaken by ADA.
Clothworkers Foundation – Funding reviewed for the purposes of providing new and replacement IT equipment and furniture across ADA.
Naloxone Project – Funding provided from Aberdeen City ADP for provision of a Naloxone training initiative run by an ADA staff member until end of November 2023.
Corra (YOUR) Project – Three tier funding for ADA Children and Families workers, in partnership with Aberdeenshire Council to staff: a youth club, the delivery of good life choice (GLC) programmes and provide 1 to 1 support in Aberdeenshire.
Corra Foundation – Volunteer Training Aberdeen City and Aberdeenshire - Funding for volunteer training, during and beyond Covid-19, to help improve the lives of individuals and communities experiencing disadvantage through substance use.
Medication, Recovery & Me (Inverurie) – Medication Recovery and Me is a peer support group operating in Inverurie that is open to anyone currently receiving substitute medication to support their recovery from problematic alcohol or drug use, who  want to learn more about addiction and the support available to them.
Alcohol & Drugs Action
Notes to the financial statements (continued)
for the year ended 31 March 2024
16
Restricted funds (continued)
- 37 -
Medication, Recovery, and Me (Banchory) – Funding received from Aberdeenshire ADP South Forum to operate a peer support group in Banchory that is open to anyone currently receiving substitute medication to  support their recovery from problematic alcohol or drug use, who want to learn more about addiction and the support available to them.
My Recovery App - funded by an initial grant from NHS Grampian Charity's Community Grants Programme to develop an App intended to provide a tool to help set goals, monitor progress, and ensure individuals can take a holistic view
over their own health (where substance use is not the primary concern).
Community Fridge Project Inverurie – With the support of grant funding from Hubbub the aim of the project is to Launch a Community Fridge in Chelsea House, Inverurie which is open and accessible to diverse local communities.  The project will: a) assess the impact of the Community Fridge on reducing food waste and building resilient communities; and b) share learnings openly and honestly.
Medication, Recovery & Me (Stonehaven) – Funding received from Aberdeenshire ADP South Forum to operate a peer support group in Stonehaven that is open to anyone currently receiving substitute medication to support their recovery from problematic alcohol or drug use, who want to learn more about addiction and the support available to them.
Aberdeen City Council Creative Fund - funded by Aberdeen City Council this project seeks to offer an insight into filmmaking with the aim of giving an underrepresented group a voice.
NHS Sexual Health Clinic Fund (also known as Exchange Street Clinic) is for funding to cover staff costs to deliver a sexual health clinic, for men who have sex with men, from our Hadden Street offices.
Here4U App project – Funding received to enable ADA to participate in the development of a responder system of trusted contacts for individuals who are alone and in danger of overdose.
Urban Bee project – A donation received from Green and  Bee CIC relating to a therapeutic project which offers ADA clientele access to the care and upkeep of hives and bees located in various inner-city sites throughout Aberdeen.
YPI International School - a grant secured by the students of International School in Aberdeen from The Wood Foundation's YPI Partnership in order to further the work ADA carried out in the local community.
Robert Gordon University SWIT Fund – income from The Robert Gordon University to cover staff costs involved in the secondment and training of social work students.
YPI – Kemnay Academy – Grant funding secured by students at Kemnay Academy, through The Wood Foundation's Young Philanthropy Initiative, to help support Alcohol and Drugs Action's activities in Aberdeenshire.
Shire Woman's Group - funds received from CAIR Scotland which had initially came from Aberdeenshire ADP Forum when ADA took over as part of ASSET contract. Funds to be used for running group held in Inverurie, Aberdeenshire.
Drugs Checking project – Donation received from Stirling University towards interior alterations made by ADA to doors etc. at Hadden Street required for participating in a national drug checking project.
YPI Portlethen Academy - a grant secured by the students of Portlethen Academy from The Wood Foundation's YPI Partnership in order to further the work ADA carries out in the local community.
Alcohol & Drugs Action
Notes to the financial statements (continued)
for the year ended 31 March 2024
16
Restricted funds (continued)
- 38 -
Corra Foundation – Volunteer Training Aberdeen City and Aberdeenshire - Funding for volunteer training, during and beyond Covid-19, to help improve the lives of individuals and communities experiencing disadvantage through substance use.
Fairer Aberdeen Wellbeing Fund – Funding to provide wellbeing to needy families affected by addiction within Aberdeen City.
The Lens – Trauma - arose from an initiative aimed at providing seed funding for innovative ideas. Members of ADA staff were successful in June 2022 in being awarded funds to allow them to be trained in area of trauma and do a pilot study on a number of ADA service users looking at different types of trauma are linked to substance use.
Just Transition Partipatory Budgeting Fund – Capital grant received from ACVO for the purchase of an EV to facilitate ADA's mobile needle exchange and deliver of hardship food parcels throughout Aberdeen in an environmentally sustainable way.
Torry DART – funding received through U Decide, ACC to deliver the DART Level 1 Self Coaching in Recovery Course in Torry.  The course introduces topics and tools to develop self-awareness, understand self better and learn ‘how you tick'. The course explores different ways you can help yourself to achieve the goals you want in your recovery.  SCQF accredited course.
Young Peoples Hub – Funding from Aberdeen City ADP for Children & Family community run hubs for young people.
Sharp Response – Sharp Response is a ‘mobile delivery' service intended to bring a range of harm reduction services and opportunities to clients within the community and/or at a place of their specific designation.  Originally arranged as a response to COVID-19 restrictions it has secured five-year funding from the Corra Foundation.
YP App Development project – A donation received from students at Lathallan Schools for the development of a mobile app to allow young people to access information about drugs and alcohol use.
Alcohol & Drugs Action
Notes to the financial statements (continued)
for the year ended 31 March 2024
- 39 -
17
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2023
Incoming resources
Resources expended
Transfers
Gains and losses
At 31 March 2024
£
£
£
£
£
£
Designated funds
397
305
(21)
-
-
681
Property revaluation
55,367
-
-
(2,517)
-
52,850
General funds
278,366
9,876
-
2,517
-
290,759
334,130
10,181
(21)
-
-
344,290
Pension fund
-
4,000
(1,000)
-
(3,000)
-
334,130
14,181
(1,021)
-
(3,000)
344,290
Previous year:
At 1 April 2022
Incoming resources
Resources expended
Transfers
Gains and losses
At 31 March 2023
£
£
£
£
£
£
Designated funds
780
287
(670)
-
-
397
Property revaluation
57,884
-
-
(2,517)
-
55,367
General funds
269,931
5,918
-
2,517
-
278,366
328,595
6,205
(670)
-
-
334,130
Pension fund
(19,000)
-
(6,000)
-
25,000
-
309,595
6,205
(6,670)
-
25,000
334,130

Designated funds are unrestricted funds that have been set aside by the Directors for particular purposes. During the current year £305 was received from ADA Women's Group During the prior year £287 was received from Woodside Bowling Club, Aberdeen, designated to fund Volunteer training in the city.

Alcohol & Drugs Action
Notes to the financial statements (continued)
for the year ended 31 March 2024
- 40 -
18
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 March 2024:
Tangible assets
210,183
-
210,183
Current assets/(liabilities)
134,107
320,244
454,351
344,290
320,244
664,534
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
At 31 March 2023:
Tangible assets
162,786
29,000
191,786
Current assets/(liabilities)
171,344
223,424
394,768
334,130
252,424
586,554
19
Operating lease commitments
Lessee

At 31 March 2024 the charitable company was committed to making the following payments under non-cancellable operating leases:

2024
2023
£
£
Within one year
2,292
3,005
Between two and five years
9,168
3,005
11,460
6,010
20
Related party transactions

The Chief Executive is also a Director of Aberdeen in Recovery (AiR). ADA incurred costs of £nil (2023 - £5,000) in the year in relation to shared accommodation with AiR. All such transactions are at arms-length and the Chief Executive removes himself from meetings if there is a possibility of any conflict of interest. There was a balance of £nil (2023 - £2,500) due to AiR at the year end.

21
Ultimate controlling party

The charitable company is controlled by the directors.

Alcohol & Drugs Action
Notes to the financial statements (continued)
for the year ended 31 March 2024
- 41 -
22
Cash generated from operations
2024
2023
£
£
Surplus for the year
80,980
86,826
Adjustments for:
Investment income recognised in statement of financial activities
(10,748)
(1,230)
Depreciation and impairment of tangible fixed assets
30,347
16,010
Difference between pension charge and cash contributions
(3,000)
6,000
Movements in working capital:
Decrease in debtors
288,677
302,650
(Decrease)/increase in creditors
(53,267)
61,167
(Decrease) in deferred income
(351,247)
(67,825)
Cash (absorbed by)/generated from operations
(18,258)
403,598
23
Analysis of changes in net funds

The charitable company had no material debt during the year.

2024-03-312023-04-01falseCCH SoftwareiXBRL Review & Tag 2022.2SC0941622023-04-012024-03-31SC094162bus:Director12023-04-012024-03-31SC094162bus:Director22023-04-012024-03-31SC094162bus:Director32023-04-012024-03-31SC094162bus:Director42023-04-012024-03-31SC094162bus:Director62023-04-012024-03-31SC094162bus:Director72023-04-012024-03-31SC094162bus:Director82023-04-012024-03-31SC094162bus:Director102023-04-012024-03-31SC094162bus:Director112023-04-012024-03-31SC094162bus:Director122023-04-012024-03-31SC094162bus:Director52023-04-012024-03-31SC094162bus:Director92023-04-012024-03-31SC0941622024-03-31SC0941622023-03-31SC0941622022-04-012023-03-31SC094162bus:FRS1022023-04-012024-03-31SC094162bus:Audited2023-04-012024-03-31SC094162bus:FullAccounts2023-04-012024-03-31xbrli:purexbrli:sharesiso4217:GBP