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.

Activity Highlights

The global mission of the International Society of Substance Use Professionals (ISSUP) is to unite, connect and share knowledge across the substance use prevention, treatment and recovery support workforce. The success of our conferences, webinars, and training is a testament to the collective expertise and passion that defines ISSUP.

Here are some of the highlights associated with our work in 2023-2024:

New appointments

ISSUP has been working hard to modify its internal structure to strengthen scientific and technical guidance, expertise, and oversight. In line with this, the ISSUP team underwent some exciting changes in 2024. The year was marked by several key developments that reflect ISSUP's commitment to professionalism, scientific rigor, and global impact.

ISSUP bolstered its scientific capabilities by welcoming Dr. Goodman Sibeko as Scientific Advisor and Hala Najm as Scientific Support Coordinator. These additions ensure that ISSUP's information remains evidence-based and scientifically rigorous. ISSUP also updated its Code of Ethics, reinforcing its core values of professionalism and ethical conduct.

Sadly, ISSUP had to say goodbye to Jeff Lee, a founding figure in the creation of ISSUP who played a major role in drug prevention and projects spanning more than 80 countries around the world. Jeff retired in March 2024 from his role as a Senior Consultant following a 9-year career with ISSUP.

Strengthening collaborations

ISSUP expanded its international partnerships, notably teaming up with the Global Women's Network to address substance use disorders among women. ISSUP actively participated in key global events, including the 67th Commission on Narcotic Drugs in Vienna, co-hosting an event on synthetic drug threats at the UK's House of Lords, attending UNODC's "Friends in Focus" peer-to-peer drug prevention programme consultation, and the European Society for Prevention Research Conference in Italy.

Events and training

The "Art of Healing" event in Thessaloniki, hosted by ISSUP Greece, was a major highlight in this year’s calendar, attracting 800 participants from 123 countries. ISSUP also made significant progress in delivering training initiatives. These include conducting Paraguay's first national Children and Adolescents for a Drug-Free Life (CHILD) training course, holding Universal Treatment Curriculum training for Faith-Based Organisations in Panama, launching the Spanish edition of the INEP Plus Facilitators Course, and offering the European Prevention Curriculum (EUPC) Basic Module in Thessaloniki.

Network growth

The period 2023-2024 saw ISSUP grow to over 38,000 members worldwide, our highest level ever. On the back of this, many members have participated in webinars, events and trainings, which has helped raise the Society’s profile and has directly led to new members joining.

ISSUP continued to grow its global network by establishing new National Chapters in El Salvador, Türkiye, Tanzania, and Panama. Our National Chapters continue to play a crucial role in localising ISSUP's mission and expanding its reach. We want to extend a heartfelt thank you to our National Chapters for their incredible work. Your dedication and enthusiasm in advancing the mission of ISSUP are truly admirable and deserving of commendation.

As we reflect on these accomplishments, we are reminded that it is the commitment, knowledge, and collaborative spirit of our members and partners that drive the success of ISSUP and contribute significantly to the promotion of evidence-based practice and workforce development worldwide. We look forward to welcoming new members to ISSUP in the coming year and express our sincere appreciation to everyone who has recommended ISSUP to colleagues and helped us to expand the network.

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

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.

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

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:

• select suitable accounting policies and then apply them consistently;

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

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

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

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.

We have audited the financial statements of International Society of Substance Use Prevention and Treatment Professionals (the 'company') for the year ended 30 September 2024 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 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 company's affairs as at 30 September 2024 and of its loss 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.

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:

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

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

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 in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

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

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

• certain disclosures of 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' exemption in preparing the directors' report and from the requirement to prepare a strategic report.

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.

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, is detailed below.

As part of our planning process:

• We enquired of management the systems and controls the company has in place, the areas of the financial statements that are most susceptible to the risk of irregularities and fraud, and whether there was any known, suspected or alleged fraud. The company did not inform us of any known, suspected or alleged fraud.

• We obtained an understanding of the legal and regulatory frameworks applicable to the company. We determined that the following were most relevant: FRS 102, Companies Act 2006.

• We considered the incentives and opportunities that exist in the company, including the extent of management bias, which present a potential for irregularities and fraud to be perpetuated, and tailored our risk assessment accordingly.

• Using our knowledge of the company, together with the discussions held with the company at the planning stage, we formed a conclusion on the risk of misstatement due to irregularities including fraud and tailored our procedures according to this risk assessment.

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

• Identifying and testing journal entries and the overall accounting records, in particular those that were significant and unusual.

• Reviewing the financial statement disclosures and determining whether accounting policies have been appropriately applied.

• Testing revenue, in particular cut-off, for evidence of management bias.

• Performing a physical verification of key assets.

• Obtaining third-party confirmation of material bank balances.

• Documenting and verifying all significant related party balances and transactions.

• Reviewing documentation such as the company board minutes, for discussions of irregularities including fraud.

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.

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

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.

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.

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 strong relationship has been established due to six previous years of funding, and a new grant agreement has been approved to 30 September 2026. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

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.

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.

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.

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

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:

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.

Expenditure which exceeds £200 is capitalised.

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).

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.

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

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.

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

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.

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The directors do not consider there to be any critical accounting estimates or judgements applied in the preparation of the financial statements.

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

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.  A funding contract was in place for the year ended 30 September 2024, whereby Friends of ISSUP was working to deliver against the same objectives as ISSUP, with particular focus in North America. The cost of the investment in subsidiary is £nil.

During the year, key management personnel received total remuneration of £223,473 (2023: £210,750). These costs are included in the accounts within administrative expenses.

Amounts due from a wholly owned subsidiary as at 30/09/2024 is £51,295.

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.