The trustees present their annual report and financial statements for the year ended 31 March 2025.

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 Companies Act 2006 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)” (as amended for accounting periods commencing from 1 January 2016)

Mission Statement and Values

“ASCERT addresses alcohol and drug related issues; reducing harm and supporting positive change.”

Our values are the core beliefs of ASCERT that should be reflected in all its activity and are experienced by everyone that encounters the organisation.

Integrity

ASCERT will demonstrate integrity in everything we do, acting honestly and reflecting moral and ethical principles.

Accountability

ASCERT will be open and transparent in its conduct and be answerable to its members and stakeholders.

Hope

ASCERT believes there is hope in every situation, and with the right help at the right time, every person can achieve change for the better.

Progressive

ASCERT will be sensitive to changing needs, consider opportunities to innovate and adapt in order to be effective in the delivery of outcomes for our service users.

Organisation Purposes

ASCERT is a charity that was established with the purpose of reducing the impact of alcohol or drug use in Northern Ireland. The organisations activities are related to drug and alcohol misuse or contributing issues.

The Charity’s objects are:    

(a)     The advancement of health and the reduction of harm of those persons affected by, or are at risk of being affected by, the misuse of or addiction to drugs, alcohol and other similar substances and to help the families and dependents of such persons (hereafter the ‘Beneficiaries’) through various activities, programmes and support services that address the risk, impact and health and social factors of alcohol and substance misuse and other related issues.

(b)     The advancement of education to the beneficiaries, communities and professionals regarding alcohol and substance misuse and other related issues through the provision of information and assistance by various means such as providing information, advice and training and by any other charitable means as the trustees see fit.

The public benefits that flow from purpose (a) include improved knowledge of the risks from substance misuse and reduced levels substance misuse. These benefits will be demonstrated through feedback from beneficiaries and service evaluation. This purpose does not lead to harm. The beneficiaries of this purpose are the general public. They are also young people, adults and families in Northern Ireland who are at risk of substance misuse.

The public benefits that flow from purpose (b) include improved health outcomes and reduced levels of substance misuse and reduced harmful effects related to substance misuse. These benefits will be demonstrated through feedback from beneficiaries and assessments carried out during and after beneficiaries engage with our services. This purpose does not lead to harm. The beneficiaries of this purpose are young people and adults in Northern Ireland that use alcohol or drugs and their family members. It also includes workers in organisations that receive advice or training from ASCERT.

Compliance with public benefits requirements

The Charity Trustees have complied with their duty to have due regard to the Charity Commission for Northern Ireland public benefit guidance when exercising any powers or duties to which the guidance is relevant. The services provided by ASCERT are free at the point of delivery and we make every effort to ensure that they are accessible to the target beneficiaries, through promotion of the service, use of accessible facilities and outreach approaches to client services so that services are delivered in localities.

No harm flows from our purposes and the charity have robust governance arrangements to mitigate risk, including robust policies and procedures, an organisational risk register and staff supervision, training and development.

Beneficiaries

The beneficiaries of the charity in this period have included;

• Members of the public that have accessed information or advice

• Young people that have taken part in prevention programmes or accessed direct supports for substance use, mental health or self-harm

• Adults that have accessed direct supports for substance use or mental health or self-harm

• Family members that have accessed direct supports because of the impact of another person’s substance use

• Young people affected by a parent or carers substance use or mental health

• Parents that have taken part in prevention programmes or accessed direct supports

• People with lived experience of substance use

• Organisations that have accessed information or advice, training or direct support

• Professionals that have accessed information, advice, training or have accessed direct supports for their clients

Charitable activities

The direct activities undertaken by ASCERT to advance its objectives in this period have included;

• The provision of information and advice services in relation to substance use and other related issues through the production of literature and web-based information; social media; presentations to groups and events; telephone and face to face contacts.

• Providing support to the public, communities and organisations supporting public campaigns, the promotion of support services, provision of advice and practical supports to communities to respond to local needs through the Connections Service and the Mid East Antrim support project.

• Delivery of prevention and harm reduction programmes to young people and families that experience risks or are directly affected by substance use and related issues through ASCERT’s Targeted Lifeskills Service.

• Delivery of individual and family interventions to young people and family members that are experiencing substance use issues, mental health issues, and related social risks in order to reduce risk and harm, through the Drug and Alcohol Intervention Service for Youth (DAISY), HOPE Schools Counselling and Therapy Service, and the Engage Family Therapy Service.

• Provision of support for adults and young people that have self-harmed through the Self Harm Intervention Programme.

• Provision of individual support to young people and family members impacted by parental alcohol drugs or mental health problems, online supports and awareness raising in the community through the Steps to Cope Service.

• Delivery of early interventions and brief treatment to adults affected by substance use or mental health issues and to family members affected by another person’s use, through the Steps to Change Service, PBNI Regional Rapid Addiction Response Service, Aspire Addiction and Mental Health Service, the Belfast Primary Care Talking Therapies Service.

• Providing support for the development of a regional service user network for people with lived experience of substance use.

• Facilitation for recovery programmes for people in recovery from substance use or other addictive behaviours.

• The development of people working or volunteering in the statutory or voluntary/community sectors through the delivery of training programmes in relation to substance use, suicide prevention/intervention, mental health, trauma and other related issues.

• The development of practical resources for practitioners to use in their practice to support the people they work with.

The above activities have been delivered through employees, self-employed workers and volunteers. The charity values and promotes the involvement of volunteers in relevant areas of the organisations work.

The charity’s work to further the achievements of its aims and objectives is guided by a corporate strategy for the period 2024-2029 developed and managed by the Board of Directors. This has 4 strategic priorities;

1. Effective Support: ASCERT will deliver an integrated model of services that support prevention, intervention, recovery and training

2. Influence and Reach: ASCERT will be the leading alcohol and drugs charity

3. Sustainable Growth: ASCERT will be a resilient and sustainable organisation that makes a meaningful difference.

4. Demonstrate Quality: ASCERT will deliver the highest quality of service to our stakeholders

The delivery of the strategic plan is operationalised through the Senior Management Team and an annual corporate business plan which is monitored by the board throughout the year. Achievements and success are measured through monitoring of agreed performance indicators against specific areas of the charity’s activities, reported through the management structure and to the Board of Directors.

Volunteer Reporting

ASCERT’s volunteer complement is primarily the Board of Directors voluntary commitment as the charity trustees. They have volunteered their time to the attendance at board meetings, sub-committee meetings and attendance at staff and stakeholder events throughout the year

A Recovery Choir was established this year and is led by a volunteer, Keith Pyper, as the Musical Director. The choir offers a safe, supportive space where people in recovery come together to build confidence and wellbeing through music. In this volunteer role, Keith plans rehearsals, arranges music, and guides performances throughout the year.

The reporting period represented the first-year implementation of ASCERTs new corporate strategy for 2024-29. Key developments included organisational restructuring that introduced a Business Development Directorate and a Director to lead this as an addition to the Senior Management Team, leading on strategic business development and the implementation of ASCERT’s sustainability strategy.

ASCERT has played an active role in HSC regional planning to support the development of a strategic plan for the implementation of the regional substance use strategy.

Our services have continued to develop over this period through three newly commissioned services that have led to a significant increase in staffing and resources, and short-term projects made possible by funding, or using ASCERTs own resources. These have included:

• The HOPE School Counselling and Therapy Service providing Counselling to pupils in 43 post primary schools, commissioned by the Education Authority.

• The Self Harm Intervention Programme for people that have self-harmed, in Belfast and Northern HSCT Trusts, commissioned by the Public Health Agency.

• A service to support the development of a Regional Service User Network for adults with lived experience of substance use, commissioned by the Public Health Agency.

• Development and delivery of an educational programme for young people to prevent and reduce harm from vaping psychoactive substances, funded by the Public Health Agency.

• Supporting the continued delivery of the Steps to Cope hidden harm service for young people affected by a parent/carer’s substance use or mental ill-health, resourcing this service with ASCERTs own funds.

• Training practitioners in addiction and family support services in England and Republic of Ireland to implement the Steps to Cope intervention model in their services.

• Development of SMART recovery groups in Lisburn and Omagh for people with lived experience of substance use or mental health issues, funded by ASCERT and the LFT Charitable Trust.

• Establishment of a recovery choir for people with lived experience resourced by ASCERT.

• A regional project supported by the Public Health Agency to build capacity in the workforce to use self-help resources to support wellbeing.

ASCERT has continued to strive to ensure quality and continuous improvement in the charity and its services. We have been awarded Investors in People Gold Status recognising the charity’s continued commitment to support for its people, and we have had a continued focus on staff development and wellbeing through continuous professional development opportunities and a staff wellbeing plan.

Future Plans

The 2024-25 period saw the addition of substantial new services and an increase of staffing by more than a third, representing significant organisational change. In 2025-26 the board will have a focus on embedding its newly contracted services and integration of new staffing in the charity.

A number of drug and alcohol services currently provided by ASCERT will be subject to a new round of procurement by the Public Health Agency, as this will be a focus for the charity to retain and develop these as areas of its core service delivery.

ASCERT plans to further develop its work in the areas of mental health, wellbeing and recovery to enhance its capacity to deliver our objectives and meet service user’s needs.

The Board supports scaling our training social enterprise to increase income and sustain our self-funded services. We support the development of a new on-demand eLearning model and the Business Development Directorate’s plans to target the Republic of Ireland market to grow our reach and impact.

We will continue to build on our existing engagement with elected representatives and political parties to ensure that the voices of those we support are heard at all levels of decision-making.

We plan to support continuous improvement in our governance arrangements, policies, systems and services. Activities will include the development of a new people strategy, investment in digital HR systems and IT systems. The board will strengthen governance through additional board recruitment and by reviewing governance arrangements.

We have set an objective to develop ASCERT as a trauma informed organisation and in the coming year we plan to undertake an external assessment and produce a trauma informed approaches development plan.

ASCERT presents a positive net movement in funds during the year of £65,828. ASCERT have seen another excellent year with an increase in general reserves of £87,547.

ASCERT hold £6,897 restricted funds at 31st March 2025.

ASCERT continued this year to build on funding success broadening its funding mix by securing a contract with the Education Authority with annual value of up to £813,000. We have also secured a further large contract with the PHA of up to £406,000. Securing these services are in line with plans in ASCERTs sustainability strategy.

This year also seen further small projects and organisational costs with funding secured through new sources including the Dormant Accounts Fund, LFT Charitable Trust, Open College Network and the Screw Fix Foundation.

In this financial year ASCERT also implemented the results of a recent external pay review. ASCERT board were committed to ensuring ASCERT staff receive fair pay, terms and conditions for their work.

The ASCERT charity operates within the scope of its governing document, the memorandum and articles of association. The charity is governed by a voluntary Board of Directors that includes offices of Chair, Vice-Chair, and Treasurer. The Board delegates limited responsibility for assurance of governance arrangements to an Audit Risk and Quality Sub-Committee.

The role of the Board of Directors is to advise, govern, oversee policy and direction, and provide strategic leadership to advance the organisation’s mission, aims and charitable objectives. The main functions of the Board of Directors are:

• Organisational leadership and advisement

• Formulating strategic direction of the organisation

• Formulation and oversight of policies and procedures

• Ensure legal, ethical and financial integrity and maintain accountability

• Financial management, including adoption and oversight of the annual budget

• Oversight of program planning and evaluation

• Personnel evaluation and staff development

• Review of organisational and programmatic reports

• Promotion of the organisation

Board vacancies are filled through an open recruitment process, advertised through media accessible to all people in Northern Ireland. Selection is based on a role specification, an application and interview process, and appointment is subject to approval of the Board. New board members have an induction that includes responsibilities of board and members, strategy and business issues and key policies and processes prior to taking up their positions.

The board delegates authority for the day-to-day management of the charity to ASCERT Chief Executive, who also acts as Company Secretary. The business of the organisation is managed by the ASCERT Chief Executive and the Senior Management Team;

Gary McMichael        Chief Executive

John Hunsdale        Director of Operations

Siobhan Wolfe        Director of Finance and Corporate Services

Laura Warrington        Business Development Director

Pay for all senior management staff is determined by National Joint Council for Local Government (NJC) pay scales and benchmarked against positions with similar job roles and levels of responsibility for each senior management post.

We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.

The Trustees of the Charity are also Company Directors. The Trustees for the period 1st April 2024 to 31st March 2025 and the approval date of this report were:

Risk Management

The Charity manages risk through a robust risk management policy which the board reviews throughout the year and is monitored by the Audit Risk and Quality Sub-Committee. The responsibility for managing the risk policy on a day-to-day basis is delegated to the Chief Executive. ASCERT’s risk management policy identifies eight key risk areas.

The trustees are responsible for preparing the Trustess' Report and the financial statements in accordance with applicable law and regulation.

Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have prepared the financial statements in accordance with United Kingdom Accounting Standards, comprising FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”, and applicable law (United Kingdom Generally Accepted Accounting Practice). 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 the affairs of the and of the incoming resources and application of resources, including the income and expenditure, of the for that period. In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Statement of Recommended Practice: Accounting and Reporting by Charities (2015);

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

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

The trustees 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 company 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.

In certain circumstances clients may choose to include an additional statement here which is required to be made within the directors’ report as a result of Section 418 of the Companies Act 2006.

In accordance with Section 418, directors’ reports shall include a statement, in the case of each director in office at the date the directors’ report is approved, that:

(a) so far as the trustee is aware, there is no relevant audit information of which the company’s auditors are unaware; and

(b) they have taken all the steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the company’s auditors are aware of that information.

The trustess' report was approved by the Board of Trustees.

Opinion

We have audited the financial statements of Action on Substances Through Community Education and Related Training (ASCERT) (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the statement of financial position, 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 charity’s affairs as at 31 March 2025 and of its incoming resources and application of resources, for the year then ended;

have been prepared in accordance with the Charities Act (Northern Ireland) 2008.

Basis for opinion

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

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

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

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

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the 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 trustess' 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 trustess' report has been prepared in accordance with applicable legal requirements.

We have nothing to report in respect of the following matters in relation to which the Charities Accounts and Reports Regulations (Northern Ireland) 2015 requires us to report to you if, in our opinion:

the information given in the financial statements is inconsistent in any material respect with the trustess' report; or

sufficient accounting records have not been kept; or

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

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

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

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to 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.

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.

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.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

• the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

• we identified the laws and regulations applicable to the company through discussions with directors and/or senior management, and from our commercial knowledge and experience of the sector;

We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including Charities Act (NI) 2008, taxation legislation, data protection, anti-bribery, employment, environmental and health and safety legislation

• we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and

• identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

• making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

• considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations;

To address the risk of fraud through management bias and override of controls, we:

• performed analytical procedures to identify any unusual or unexpected relationships;

• tested journal entries to identify unusual transactions;

• assessed whether judgements and assumptions made in determining the accounting estimates set out in Note 2 were indicative of potential bias; and

• investigated the rationale behind significant or unusual transactions;

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

• agreeing financial statement disclosures to underlying supporting documentation;

• reading the minutes of meetings of those charged with governance;

• enquiring of management as to actual and potential litigation and claims; and

• reviewing correspondence with HMRC and the company’s legal advisors;

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

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. Our audit work has been undertaken so that we might state to the parent charitable 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 charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

HM Chartered Accountants is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

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

Action on Substances through Community Education and Related Training (ASCERT) is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 23 Bridge Street, Lisburn, BT28 1XZ.

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

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

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff and overheads are attributed based on the number of staff in each service across ASCERT.

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

Depreciation is recognised so as to write off the cost or valuation 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 recognised in the statement of financial activities.

At each reporting end date, the charity reviews the carrying amounts of its tangible 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).

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

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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

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 charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

In the application of the charity’s accounting policies, the trustees 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 charity Trustees were not paid or received any other benefits from employment with the charity in the year (2024: £nil) and they were reimbursed expenses totaling £nil during the year (2024: £nil). No charity Trustees received payment for professional or other services supplied to the charity (2024: £nil).

The average monthly number of employees during the year was:

The remuneration of key management personnel was as follows:

The key management personnel of the charity comprise the Trustees, the Chair, the Chief Executive Officer, the Director of Finance and Corporate Services, the Business Development Director and the Director of Operations.

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

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.

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.

The charity was under the control of the board of trustees throughout the year. There are no related party transactions to disclose under FRS 102.

None of the Trustees receive remuneration or other benefit from their work with the charity. Any connection between a Trustee or senior manager of the charity with organisations the charity works with must be disclosed to the full Board of Trustees in the same way as any other contractual relationship with a related party.

During the period ASCERT did not enter into any transactions with related parties.

The charity had no material debt during the year.