REGISTERED COMPANY NUMBER: SC545036 (Scotland)

REGISTERED CHARITY NUMBER: SC047631

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

HOPE FOR ADDICTION UK LTD

Page

Report of the Trustees

1

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

to

9

Notes to the Financial Statements

10

to

17

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2025. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

The advancement of the Christian Faith through the care, rehabilitation and ongoing support of substance abusers, misusers and addicts.

ACHIEVEMENTS AND PERFORMANCE

Review of the year

As we approach our 10th birthday, we recognise God's sovereignty, grace and provision in all circumstances. From small beginnings back in 2016, we give great thanks to God for His continued faithfulness to Hope for Addiction UK.

We reflect on the past year of Gospel Ministry and serving the needs of those in addiction. Two things in particular stand out: the sad reality of the increase in demand for our services; and God's mercy to us in providing all that we need.

We continue to work against the dark background of mounting substance and alcohol abuse in our nation:

"Suspected drug deaths in Scotland: July to September 2025 - There were 898 suspected drug deaths recorded in the first nine months of 2025. This is 8% (65) greater than during the same period of 2024 (833). After following a downward trend in 2024, the rolling 12-month total of suspected drug deaths has increased over recent quarters."

https://www.gov.scot/publications/suspected-drug-deaths-scotland-july-september-2025/pages/2/

"Alcohol Consumption: Despite the drop in deaths, public health reports in June 2025 noted that people in Scotland are drinking 50% above safe limits, causing ongoing concern about future health impacts."

https://publichealthscotland.scot/news/2025/june/scotland-s-alcohol-consumption-continues-to-exceed-safe-lev els/

"Hospital Admissions: Data released in January 2026 showed 29,430 alcohol-related hospital admissions in 2024/25."

https://publichealthscotland.scot/publications/alcohol-related-hospital-statistics/alcohol-related-hospital-statistics- scotland-financial-year-2024-to-2025/

Hope for Addiction UK strives to be part of the bold and consistent plan delivering uniquely a Christ-centred road to recovery. We offer community rehab - in person and online - through our day and evening programmes and support via one-to-ones plus individually designed mentoring.

We are now approaching the end of our 3-year missional plan. We are intent and organisationally designed to be a multiplying ministry meeting demands that come our way from anywhere in the UK (or beyond). We seek to partner with gospel churches in their own locale where the Bible is taught faithfully. We wish to see the local church mobilised to do the historic work of The Church in reaching out to those in need and lost in addiction.

Following an introduction phase, we train and support partner churches who then host their own 'Road To Recovery' (R2R) meetings. We continue with this training, coaching and support with a view to building long-term self-sustaining ministries in local communities. None of this is simply academic. Our training is forged in real life ministry. Our trainers are practitioners who share not just knowledge but lived experience. They help others navigate the challenges and opportunities of ministering to those in addiction because they are doing it themselves.

We have 3 established multi-year partnerships with: Musselburgh Baptist Church, nr Edinburgh; Trinity Church Everton, Liverpool; and, The Tron Church, Glasgow. We rejoice in these partnerships. Total interventions across these 3 locations now total 5224 (Liverpool - 676; Musselburgh - 832; Glasgow - 3716). Our hope and prayer for all those who use our services is that they become clean from all substances and connected to their families, communities, a local church and ultimately to the Lord Jesus Christ.

We continue to see God's leading in our work with churches in new locations. It is our united hope that these might come to fruition during the next financial year serving those in their immediate vicinity with a Christ-centred approach and biblical understanding of addiction.

In January 2025, Fiona Oliphant joined us to help expand our growing women's work. Fiona brings with her over 20 years' experience of senior ICU Nursing combined with a master's in biblical counselling. Most recently she has completed the 2-year Cornhill Training Course. We are delighted to welcome Fiona to work alongside Nicki Adams, doubling our women's work resources which are now in their 4th year. 60 different women have attended throughout the year with 39 engaging in 1-2-1 support through 150 individual sessions with the highest frequency being 34.

The charity's trustees consider that there is a Genine Occupational Requirement (GOR) under schedule 9 of the Equality Act 2010 for all staff to have a personal commitment to the Christian faith and to identify as Evangelical Christians. This essential, as the nature of the work requires staff to provide spiritual leadership, represent our core religious ethos to the public, and maintain the doctrinal integrity of our evangelical mission. All staff are required to uphold and promote the charity's Statement of Faith in their daily duties.

Over the past 9 years, God has entrusted us with a growing wealth of insight into how The Gospel speaks into addiction and indeed everyday life. This wisdom isn't locked away in a training manual (although we have one!) - it is being lived out by our team daily who shape and sharpen our approach. This learning isn't just for us, and we wish to make it available to Christians everywhere - especially those seeking to reach those caught in addiction with the life-changing good news of Jesus Christ. This is why we are committed to thought leadership, and it is becoming a growing part of our work. We have posted multiple blogs on our website together with weekly carousel posts and reels on Instagram. These are some of the examples of how we're seeking to help Christians speak into real-life situations with Gospel clarity.

Following 8 years as tenants of the Epaphras Trust and based in the Kelvingrove area of Glasgow, we relocated in summer 2025 to more modern premises in the nearby area of Maryhill. This move has been a blessing in many ways, and we are grateful to our new Landlords - Queens Cross Housing Association. Our client group are enjoying the facilities, and we were able to launch a new mid-week café programme which has allowed our invitees to explore what the Bible has to say about addiction in a more relaxed setting.

The Trustees met 4 times during the year to conduct the general business of the Charity and specifically re-approved the arrangement appointing Bryan Duncan on a consultancy basis. The remit covers 3 key areas: Strategy; Governance and Performance and has been extended until September 2027.

And finally, we again give thanks for our front-line team of Terry, Alan, Nicki, Fiona and Euan - whose perseverance, endurance and grace continue to know no limits. Throughout the year the team delivered: 125 group sessions plus 150 women specific on-line support groups; multiple 1-2-1's with 60 women and 101 men; 130 hybrid road-to-recovery meetings attended by 161 individuals; lectured at GLO mini bible school and Cornhill Scotland; preached in 24 Churches around the UK; presented at the Basics Conference Ohio, Keswick Ayrshire, Rainbow House, Melville Knox School, Praise Gathering Reunion and Cornhill's EMC; attended ROSC/VSDAA/GCA events; hosted lunches for Pastors and Church Leaders with whom we have mutual attendees; and took part in the FIEC Annual Leaders' Conference, BCUK's Annual UK Conference, and our counterpart Hope for Addiction Inc.'s 10th Birthday celebrations in Arizona.

To God alone the glory.

FINANCIAL REVIEW

Reserves policy

In the Trustee's review, the reserve should provide the charity with adequate financial stability to meet its current obligations and the means for it to meet its charitable objectives in the short term.

From our Surplus this year, we have elected to continue with an amount of £100,000 to be held in reserves which gives adequate liquidity for the charity to meet its charitable objectives for approximately six months.

The trustees regularly monitor the charity's cash reserves to ensure that the charity can continue to meet its obligations.

Going concern

In accordance with their responsibilities as trustees, the trustees have considered the appropriateness of the going concern basis for the preparation of the financial statements.

FUTURE PLANS

- Continue providing our day programme and weekly cafe, making improvements when necessary.

- Continue providing our evening Road-to-Recovery meetings in all locations.

- To build further and enhance the service provision by expanding our front-line staff team.

- To provide training and awareness raising about our Biblical approach to addiction.

- To continue to build a network of support for our organisation among individuals and gospel churches regardless of location.

- To ensure that we implement our strategic objectives contained in our Development Plan.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

For a person to be eligible to be appointed as a trustee it is not necessary that he or she is a full member of the Trust. Trustees are recruited and appointed to maintain a minimum number of four and this is reviewed at each Annual General Meeting.

The six trustees below are the only subscribers to the memorandum and articles of association:

- B G Duncan

- T P M McCutcheon

- V Walker

- Rev R N Gamble

- Mrs Jillian Ferguson

- Mrs Stephanie Brennan (appointed 17 April 2025)

Key management remuneration

The Trustees are grateful for the resources that have become available to execute the need to purchase a manse for our Executive Director. With careful and considered financial management over the years, it has been possible for the charity to now make this planned move during this financial year to support the ministry. The title is vested in the charity with the Executive Director and his family contributing to the purchase. The arrangement is governed by a minute of agreement. The balance sheet records the net position for the charity.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC545036 (Scotland)

Registered Charity number

SC047631

Registered office

Suite 4.5 Turnberry House

175 West George Street

Glasgow

G2 2LB

Trustees

B G Duncan

T P M McCutcheon

V Walker

R N Gamble Director

Mrs J Ferguson Director

Mrs S Brennan (appointed 17.4.25)

Company Secretary

B G Duncan

Independent Examiner

SD Business Management

Suite 4.5 Turnberry House

175 West George Street

Glasgow

G2 2LB

Approved by order of the board of trustees on 19 June 2026 and signed on its behalf by:

T P M McCutcheon - Trustee

I report on the accounts for the year ended 30 September 2025 set out on pages seven to seventeen.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention :

(1)	which gives me reasonable cause to believe that, in any material respect, the requirements

-	to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

-	to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2)	to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Stephen Docherty FCCA

The Association of Chartered Certified Accountants

SD Business Management

Suite 4.5 Turnberry House

175 West George Street

Glasgow

G2 2LB

Date: .............................................

30.9.25

30.9.24

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

225,195

1,031

226,226

175,321

Investment income

2

1,441

-

1,441

1,655

Total

226,636

1,031

227,667

176,976

EXPENDITURE ON

Raising funds

4,632

-

4,632

3,926

Charitable activities

Program costs

136,044

1,647

137,691

135,539

Support

67,881

-

67,881

59,260

Other

15,062

(1

)

15,061

12,318

Total

223,619

1,646

225,265

211,043

NET INCOME/(EXPENDITURE)

3,017

(615

)

2,402

(34,067

)

RECONCILIATION OF FUNDS

Total funds brought forward

372,668

3,616

376,284

410,351

TOTAL FUNDS CARRIED FORWARD

375,685

3,001

378,686

376,284

30.9.25

30.9.24

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

8

492,514

-

492,514

10,800

CURRENT ASSETS

Stocks

9

300

-

300

200

Debtors

10

8,264

-

8,264

1,173

Cash at bank

100,692

3,001

103,693

371,671

109,256

3,001

112,257

373,044

CREDITORS

Amounts falling due within one year

11

(3,214

)

-

(3,214

)

(7,560

)

NET CURRENT ASSETS

106,042

3,001

109,043

365,484

TOTAL ASSETS LESS CURRENT LIABILITIES

598,556

3,001

601,557

376,284

CREDITORS

Amounts falling due after more than one year

12

(222,871

)

-

(222,871

)

-

NET ASSETS

375,685

3,001

378,686

376,284

FUNDS

14

Unrestricted funds

375,685

372,668

Restricted funds

3,001

3,616

TOTAL FUNDS

378,686

376,284

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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

The financial statements were approved by the Board of Trustees and authorised for issue on 19 June 2026 and were signed on its behalf by:

T P M McCutcheon - Trustee

B G Duncan - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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

Fund accounting

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

Restricted funds can only be used for particular restricted purposes within the objects of the charity. 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-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 to which they relate.

Debtors

Debtors are recognised at the settlement amount due after any discount offered.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit of similar account.

Creditors

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

2.	INVESTMENT INCOME

30.9.25

30.9.24

£

£

Deposit account interest

1,441

1,655

3.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

30.9.25

30.9.24

£

£

Depreciation - owned assets

3,127

3,137

Other operating leases

1,786

1,920

4.	TRUSTEES' REMUNERATION AND BENEFITS

30.9.25

30.9.24

£

£

Trustees' salaries

40,861

36,612

Trustees' pensions paid

9,151

10,385

50,012

46,997

The remuneration to trustees was in compensation to Terence McCutcheon for his key executive role in running the programs and fundraising which drive the charity's activities.

Bryan Duncan, a trustee of the charity, was paid £38,750 during the year for consultancy services.

No other trustees received remuneration during the period.

Trustees' expenses

Expenses of £176 for mileage were repaid to Terence McCutcheon in recompense of costs personally incurred in driving the charity's activities and raising funds. No other trustee received expenses during the period.

5.	STAFF COSTS

The average monthly number of employees during the year was as follows:

30.9.25

30.9.24

Support staff

5

4

No employees received emoluments in excess of £60,000.

6.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

175,321

-

175,321

Investment income

1,655

-

1,655

Total

176,976

-

176,976

EXPENDITURE ON

Raising funds

3,926

-

3,926

Charitable activities

Program costs

135,539

-

135,539

Support

59,260

-

59,260

Other

12,318

-

12,318

Total

211,043

-

211,043

NET INCOME/(EXPENDITURE)

(34,067

)

-

(34,067

)

RECONCILIATION OF FUNDS

Total funds brought forward

406,735

3,616

410,351

TOTAL FUNDS CARRIED FORWARD

372,668

3,616

376,284

7.	AMOUNTS PAYABLE TO INDEPENDENT EXAMINER

Of the amounts paid to the independent examiner during the period, £2,160 related to the independent examination and £2,105 related to other accountancy services and payroll processing.

8.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 October 2024

-

4,734

15,130

19,864

Additions

478,891

3,031

2,919

484,841

At 30 September 2025

478,891

7,765

18,049

504,705

DEPRECIATION

At 1 October 2024

-

1,782

7,282

9,064

Charge for year

-

557

2,570

3,127

At 30 September 2025

-

2,339

9,852

12,191

NET BOOK VALUE

At 30 September 2025

478,891

5,426

8,197

492,514

At 30 September 2024

-

2,952

7,848

10,800

9.

STOCKS

30.9.25

30.9.24

£

£

Stocks

300

200

10.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Gift aid

1,194

634

Other debtors

1,076

-

Prepayments

5,994

539

8,264

1,173

11.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

-

488

Social security and other taxes

-

1,081

Accrued expenses

3,214

5,991

3,214

7,560

12.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Other loans (see note 13)

222,871

-

13.

LOANS

An analysis of the maturity of loans is given below:

30.9.25

30.9.24

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments:

Other loans more 5yrs non-inst

222,871

-

Loans represent the equity share that Terence McCutcheon, Executive Director, holds in the property. This is repayable in full on any future sale of the property. Additionally, Terence McCutcheon is entitled to a 46.55% share of any increase in the value of the property.

14.	MOVEMENT IN FUNDS

Net

At

movement

At

1.10.24

in funds

30.9.25

£

£

£

Unrestricted funds

General fund

372,668

3,017

375,685

Restricted funds

Football Clubs

2,826

-

2,826

Festive Meals

790

(615

)

175

3,616

(615

)

3,001

TOTAL FUNDS

376,284

2,402

378,686

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

226,636

(223,619

)

3,017

Restricted funds

Festive Meals

1,031

(1,646

)

(615

)

TOTAL FUNDS

227,667

(225,265

)

2,402

Comparatives for movement in funds

Net

At

movement

At

1.10.23

in funds

30.9.24

£

£

£

Unrestricted funds

General fund

406,735

(34,067

)

372,668

Restricted funds

Football Clubs

2,826

-

2,826

Festive Meals

790

-

790

3,616

-

3,616

TOTAL FUNDS

410,351

(34,067

)

376,284

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

176,976

(211,043

)

(34,067

)

TOTAL FUNDS

176,976

(211,043

)

(34,067

)

A current year 12 months and prior year 12 months combined position is as follows:

Net

At

movement

At

1.10.23

in funds

30.9.25

£

£

£

Unrestricted funds

General fund

406,735

(31,050

)

375,685

Restricted funds

Football Clubs

2,826

-

2,826

Festive Meals

790

(615

)

175

3,616

(615

)

3,001

TOTAL FUNDS

410,351

(31,665

)

378,686

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

403,612

(434,662

)

(31,050

)

Restricted funds

Festive Meals

1,031

(1,646

)

(615

)

TOTAL FUNDS

404,643

(436,308

)

(31,665

)

The restricted funds included above are broken down as follows:

The Football Clubs programme consists of camps taking place during the Easter, summer and October school holidays.This includes training drills, challenges and games, with daily talks using football themes to explain the Gospel.

The Festive Meals programme provides a full three course meal with trimmings on Christmas and New Year's days to vulnerable people.

The Road to Recovery programme teaches the Biblical approach to addiction. This includes our day programme addressing the practical and spiritual nature of addiction.