Company registration number 02585199 (England and Wales)
Charity registration number 1002201 (England and Wales)
CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
C E Robertshaw
P Williamson
S Berriman
C L McGuinness
I Burns
R Kershaw
Secretary
R Kershaw
Senior management
Gail Jenson
CEO
Country of incorporation
United Kingdom
02585199
(England and Wales)
Charity registration
England and Wales
1002201
Registered office
3-5 Victoria Place
Carlisle
Cumbria
CA1 1EJ
Independent examiner
Sophie Graham BAcc(Hons), FCA, DChA
Sterling House
Wavell Drive
Rosehill
Carlisle
Cumbria
CA1 2SA
Solicitors
Oglethorpe Sturton & Gillibrand LLP
16 Castle Park
Lancaster
LA1 1YG
CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
CONTENTS
Page
Trustees' report
1 - 10
Independent examiner's report
11
Statement of financial activities
12 - 13
Balance sheet
14
Statement of cash flows
15
Notes to the financial statements
16 - 30
CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2026
- 1 -

The trustees present their annual report and financial statements for the year ended 31 March 2026.

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 charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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)".

Objectives and activities

The charity's object "is specifically restricted to the promotion of the prevention of harm caused by the use of alcohol or other psychotropic substances and other dependencies or addictions."

 

Strategies for achieving aims and objectives

CURRENT STRATEGIC OBJECTIVES - 2022-2025 PLAN ENDING MAR 2026:

 

We have prioritised four overarching objectives (shaped by need, our progress to date and the external environment) to help us fulfil our ambitions:

1. Drive a prevention agenda

2. Focus on early harm reduction interventions

3. Facilitate greater support options and ensure choice

4. Prioritise organisational sustainability to secure longevity

 

By focusing our energies relating to the support of schools and youth groups in a more strategic manner, we hope to:

 

By engaging with adults in the general population on relevant topics and by delivering engaging population health education and brief interventions we hope to:

CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -

By championing early intervention and prevention by growing CADAS@work and seeking to tum our West Cumbria Family Support pilot into a countywide service funded by the statutory authorities we hope to:

By growing our own services and increasing our own reach as well as supporting the work of others we hope to:

By making sustainability a priority we hope to:

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -

Objectives and Activities

The charity’s main activities are directed by the powers outlined in the Memorandum and Articles:

 

"5.1 to adopt a high profile in relation to alcohol, drug, other psychotropic substance, and other addictive behaviour related issues

 

5.2 to study the causes and effects of the consumption of alcohol, other psychotropic substances, and other addictive behaviours

 

5.3 to provide help and support to

those engaged in or affected by the use of alcohol, drugs, other psychotropic substances, or other addictive behaviours

 

5.4 to specifically address the mental health issues and other health and wellbeing issues underpinning problematic drinking, psychotropic substance use or other addictive behaviours

 

5.5 to promote a better awareness and understanding about alcohol, other psychotropic substances, and addictive behaviours for the benefit of society as a whole and in particular, the communities in Cumbria

 

5.6 to deliberately target children and young people in the promotion of preventative educational activities to raise awareness and understanding of alcohol, drugs, other psychotropic substances, other harmfully addictive behaviours such as gambling and gaming and related issues

 

5.7 to encourage initiatives within the community that reduce harm from and improve education and awareness of the harm from alcohol, psychotropic substances, and other addictive behaviours, that could negatively impact mental and physical well-being

 

5.8 to deliberately target preventative support at people with specific needs and vulnerabilities including children looked after, carers, ex-offenders, veterans, LGBTQ community and those who are homeless or have unstable or compromised housing

 

5.9 to promote and support occupational health initiatives to:

 

5.10 to collect, collate and publish research and statistical information in relation to alcohol, other psychotropic substances, and other addictive behaviours

 

5.11 to provide an information and resource facility including production of publications both printed and electronic which is readily accessible to the public

covering matters relating to alcohol, other psychotropic substances, and other addictive behaviours

 

5.12 to provide a structured therapeutic support service for those involved in problematic drink, psychotropic substance, or other addictive behaviours

 

5.13 to provide structured support to the families of those involved in problematic drink, psychotropic substance, or other addictive behaviours

 

5.14 to provide an information and referral service in relation to organisations with similar or associated objects to the Charity

CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -

5.15 to contribute to the training and education of workers of professional and other persons to further the objects of the Charity

5.16 to establish relations and to maintain communication with other bodies existing for similar or associated objects

5.18 to organise, arrange, manage, or participate in academic and other research”

The benefit to the public relates to the fact CADAS offers the opportunity for people affected by their own or someone else’s harmful addictions to access timely and effective support.

We can confirm the CADAS charity’s trustees ‘have regard’ to the Charity Commission’s public benefit guidance in their governance of the organisation.

Achievements and performance
Significant activities and achievements against objectives

 

Summary of main achievements during the period

Between April 2025 and March 2026, the charity has continued to offer the following core services countywide:

CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -

CADAS: At Work

CADAS Employer & Employee Programme has been relaunched during 25 to 26. The programme offers support and training for professionals and the provision of 1:1 Problematic Substance use support to core staff.

As a valuable resource, the service offers a practical and proactive way to support staff who may be struggling by helping to address the challenges which affect productivity, morale or team dynamics.

Employer Tailored Support: Our service can be tailored to suit the needs of the organisation developed in partnership with the employee and coach.

Employee Personalised Support Plan: Every Employee referred receives a personalised support plan developed in partnership with an expert coach. This plan sets out clear, measurable goals, ensuring both the Employer and the Individual can see progress being made and personal and organisational objectives are met.

Between April 2025 and March 2026, we have worked on the following:

West & East Cumbria Family Support – The positive impact of this programme in the West of the county where we support families with children on the edge of care has enabled us to extend the service into the East of the county. Our approach is to support parents with their substance use issue to help keep the family together when that is best and prevent children from entering the care system. As part of this approach, we also work on parenting skills, shared language etc.

Gambling Harms Co-ordination – We received funding from The Beacon Counselling Trust to employ a part-time Gambling Harms Co-ordinator to help raise awareness in county and grow the numbers of people experiencing gambling related harms who have accessed support.

Bereaved by Addiction - We provide 1-1 support and Peer Support Groups to people who have lost a loved one to substance use. Some of these clients are not only navigating the journey of grief, but also managing feelings of shame, guilt (what else could they have done to prevent the death) and stigma. Our care helps people to understand their thoughts, feelings and know there is support when they are grieving.

CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
Financial review

The accounts for the year ended 31st March 2026 show the charity to be in a good position financially although turnover in the current year decreased by 22%..

 

Income has decreased in the current year to £656,637 (2025: £843,957) mainly because of drop in restricted funding in the current year and expenditure are up by 23% to £902,551 (2025: £733,552).

 

Increase in expenditure is mainly because of increase in staff costs which increased by 31% to £739,496 (2025: £565,654) due to increase in staff numbers and high inflation. Staff costs are budgeted to increase again in the next year. The staff numbers increased from 24 to 29 in the current year, and cost of living rises have also kept up with the inflation.

 

Unrestricted funds have fallen by £94,684 to £131,800 (2025: £226,484) and restricted funds decreased by £151,230 to £184,995 (2025: £336,225). However, CADAS still has a good level of reserves and cash balance at the year end of £484,957 (2025: £546,864) to continue charitable activities during the next year without any issue. Unrestricted funds include £9,456 which can only be realised by disposal of tangible fixed assets.

 

As at 31 March 2026, the charity had designated £80,000 (2025: £80,000) as property reserve and £32,344 (2025: £75,000) as contingency reserve. The charity's freely available unrestricted funds (after excluding the above designated funds and funds relating to tangible fixed assets) were £10,000 at the year end.

 

During the year, the charity transferred £42,656 from the contingency reserve to general funds to use the contingency in the most appropriate way and ensure funds are as free as possible. The trustees believe it is the reason there is a contingency in times like this to draw from. The charity is required to maintain funds to enable normal activity for up to a period of three months, amounting to £225,638, for the year end 31 March 2026. The management endeavours to bring freely available funds in line with the amount of reserves required per the reserves policy by growing unrestricted income through Income generation via Training into Organisations.

 

As CADAS is still almost entirely grant funded, the availability of grant funding is always a concern but at present we have confidence that funding is available for further expansion over the foreseeable future.

Going concern

Trustees' believe CADAS is a going concern for at least twelve months from the date of the accounts singing.

Reserves policy

Our aim is to maintain a sufficient level of reserves to enable normal, unfunded operating activity for up to a period of three months, should a shortfall in income occur, and to take account of potential risks from time to time. Our policy ensures CADAS can meet any unforeseen emergency expenditure or unexpected delay in any expected source of income.

CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
Major risks

The following are headings the financial management section of the charity’s risk register – a document considered quarterly by a subgroup of the full board – The Finance and Risk Committee:

Risk mitigation activities include:

We only allow funds to end the financial year in deficit if there is an administration delay. Sometimes a fund meets a delay (attributable to ourselves if we delay a report or request an extension or to our funder which is often a capacity issue at their end) but often there is a small deficit as a result of retrospective funding. A growing number of funders do not release a final payment until the full project has concluded, and the report filed. Some grant agreement arrangements are also fully retrospective.

CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 8 -
Plans for future periods
CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 9 -

By engaging with adults in the general population on relevant topics and by delivering engaging population health education and brief interventions we hope to:

 

By growing our own services and increasing our own reach as well as supporting the work of others we hope to:

 

By making sustainability a priority we hope to:

 

Additional information

We would like to share our heartfelt gratitude to our wide range of stakeholders and supporters (commissioners, funders, staff, volunteers, local businesses and elected members) who give their time, their energy or their funds to CADAS enabling us to support the community in the way that we do.

CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 10 -
Structure, governance and management

The charity is a company limited by guarantee and registered charity. It is operated under the rules of its memorandum and articles of association dated 25/2/1991 and most recently amended 21/2/2022.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

C E Robertshaw
P Williamson
S Berriman
C L McGuinness
I Burns
R Kershaw
Recruitment and appointment of trustees

The Board of Trustees encourages applications from potential trustees interested in supporting the work of CADAS. Trustee opportunities are also advertised and promoted by trustees through their own networks. An induction process for new trustees is in place with ongoing training and development opportunities for all trustees identified to support them in their role and promoting effective governance.

 

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £10 in the event of a winding up.

Other matters
Additional information

We would like to share our heartfelt gratitude to our wide range of stakeholders and supporters (commissioners, funders, staff, volunteers, local businesses and elected members) who give their time, their energy or their funds to CADAS enabling us to support the community in the way that we do.

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

C E Robertshaw
Trustee
13 October 2026
CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
- 11 -

I report to the trustees on my examination of the financial statements of Cumbria Addictions Advice & Solutions (the charity) for the year ended 31 March 2026.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Sophie Graham BAcc(Hons), FCA, DChA
Sterling House
Wavell Drive
Rosehill
Carlisle
Cumbria
CA1 2SA
26 October 2026
CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2026
- 12 -
Current financial year
Unrestricted
Restricted
Total
Total
funds
funds
2026
2026
2026
2025
Notes
£
£
£
£
Income from:
Donations and legacies
3
1,137
-
1,137
4,392
Charitable activities
4
15,911
624,105
640,016
822,003
Investments
5
15,484
-
15,484
17,562
Total income
32,532
624,105
656,637
843,957
Expenditure on:
Charitable activities
6
127,216
775,335
902,551
733,552
Total expenditure
127,216
775,335
902,551
733,552
Net income/(expenditure) and movement in funds
(94,684)
(151,230)
(245,914)
110,405
Reconciliation of funds:
Fund balances at 1 April 2025
226,484
336,225
562,709
452,304
Fund balances at 31 March 2026
131,800
184,995
316,795
562,709

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

The notes on pages 16 to 30 form part of these financial statements.

CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2026
- 13 -
Prior financial year
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
Notes
£
£
£
Income from:
Donations and legacies
3
4,392
-
4,392
Charitable activities
4
43,433
778,570
822,003
Investments
5
17,562
-
17,562
Total income
65,387
778,570
843,957
Expenditure on:
Charitable activities
6
79,083
654,469
733,552
Total expenditure
79,083
654,469
733,552
Net income/(expenditure) and movement in funds
(13,696)
124,101
110,405
Reconciliation of funds:
Fund balances at 1 April 2024
240,180
212,124
452,304
Fund balances at 31 March 2025
226,484
336,225
562,709
CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
BALANCE SHEET
AS AT 31 MARCH 2026
31 March 2026
- 14 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
12
9,456
9,370
Current assets
Debtors
13
28,713
82,142
Cash at bank and in hand
484,957
546,864
513,670
629,006
Creditors: amounts falling due within one year
15
(206,331)
(74,970)
Net current assets
307,339
554,036
Total assets less current liabilities
316,795
563,406
Creditors: amounts falling due after more than one year
16
-
(697)
Net assets
316,795
562,709
The funds of the charity
Restricted income funds
19
184,995
336,225
Unrestricted funds
20
131,800
226,484
316,795
562,709

The notes on pages 16 to 30 form part of these financial statements.

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2026.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the trustees on 13 October 2026
C E Robertshaw
Trustee
CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2026
- 15 -
2026
2025
Notes
£
£
£
£
Cash flows from operating activities
Cash (absorbed by)/generated from operations
23
(57,078)
53,256
Investing activities
Purchase of tangible fixed assets
(7,581)
(9,365)
Investment income received
15,484
17,562
Net cash generated from investing activities
7,903
8,197
Financing activities
Repayment of borrowings
(12,732)
(16,171)
Net cash used in financing activities
(12,732)
(16,171)
Net (decrease)/increase in cash and cash equivalents
(61,907)
45,282
Cash and cash equivalents at beginning of year
546,864
501,582
Cash and cash equivalents at end of year
484,957
546,864

The notes on pages 16 to 30 form part of these financial statements.

CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 16 -
1
Accounting policies
Charity information

Cumbria Addictions Advice & Solutions is a private company limited by guarantee incorporated in England and Wales. The charity consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.

 

The registered office is 3-5 Victoria Place, Carlisle, Cumbria, CA1 1EJ.

1.1
Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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. The principal accounting policies adopted are set out below.

1.2
Going concern

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.

1.3
Charitable funds

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.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

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.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

.

CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 17 -
1.5
Expenditure

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 costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Tangible fixed assets

Tangible fixed assets costing £1 or more 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:

Furniture & equipment
20% reducing balance
Computer equipment
33% straight line

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.

1.7
Impairment of fixed assets

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).

1.8
Cash and cash equivalents

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.

1.9
Financial instruments

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.

CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 18 -
Basic financial assets

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

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.

Derecognition of financial liabilities

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

1.10
Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

1.11
Employee benefits

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.

1.12
Retirement benefits

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

 

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

 

If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 19 -
2
Critical accounting estimates and judgements

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.

3
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2026
2025
£
£
Donations and gifts
1,137
4,392
4
Income from charitable activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2026
2026
2026
2025
2025
2025
£
£
£
£
£
£
Income from charitable activities
Grants
-
549,046
549,046
-
706,871
706,871
Fees
15,911
75,059
90,970
43,433
71,699
115,132
15,911
624,105
640,016
43,433
778,570
822,003
5
Income from investments
Unrestricted
Unrestricted
funds
funds
2026
2025
£
£
Interest receivable
15,484
17,562
CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 20 -
6
Expenditure on charitable activities
Charitable activities
Charitable activities
2026
2025
£
£
Direct costs
Staff costs
739,496
565,654
Depreciation and impairment
7,495
5,477
Other staffing costs
32,749
58,760
Access to work
6,431
-
786,171
629,891
Share of support and governance costs (see note 7)
Support
110,999
98,096
Governance
5,381
5,565
902,551
733,552
Analysis by fund
Unrestricted funds
127,216
79,083
Restricted funds
775,335
654,469
902,551
733,552
7
Support costs allocated to activities
2026
2025
£
£
Premises
28,907
30,552
Administration
15,523
18,791
IT, Computer & Phones
16,837
11,953
Insurance
2,556
3,954
Outsourcing
20,880
17,241
Travel
20,946
15,605
Interest on loan
5,350
-
Governance costs
5,381
5,565
116,380
103,661
Analysed between:
Charitable activities
116,380
103,661
CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
7
Support costs allocated to activities
(Continued)
- 21 -
2026
2025
Governance costs comprise:
£
£
Independent examination fees
4,680
2,124
Legal and professional
701
3,441
5,381
5,565
8
Net movement in funds
2026
2025
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable to the charity's independent examiner:
- for the independent examination of the charity's financial statements
1,920
1,840
- for other financial services
2,760
284
Depreciation of owned tangible fixed assets
7,495
5,477
9
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
10
Employees

The average monthly number of employees (including senior management team) during the year was:

2026
2025
Number
Number
29
24
Employment costs
2026
2025
£
£
Wages and salaries
647,513
507,903
Social security costs
63,565
31,387
Other pension costs
28,418
26,364
739,496
565,654
CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
10
Employees
(Continued)
- 22 -
The number of employees whose annual remuneration was more than £60,000 is as follows:
2026
2025
Number
Number
£60,001 - £70,000
-
1
Remuneration of key management personnel

The remuneration of key management personnel was as follows:

2026
2025
£
£
Aggregate compensation
59,193
62,308
11
Taxation

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

12
Tangible fixed assets
Furniture & equipment
Computer equipment
Total
£
£
£
Cost
At 1 April 2025
147,882
140,079
287,961
Additions
162
7,419
7,581
At 31 March 2026
148,044
147,498
295,542
Depreciation and impairment
At 1 April 2025
146,393
132,198
278,591
Depreciation charged in the year
330
7,165
7,495
At 31 March 2026
146,723
139,363
286,086
Carrying amount
At 31 March 2026
1,321
8,135
9,456
At 31 March 2025
1,489
7,881
9,370
CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 23 -
13
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
28,713
82,142
14
Loans and overdrafts
2026
2025
£
£
Other loans
-
12,732
Payable within one year
-
12,035
Payable after one year
-
697

 

During the year, the charity repaid its investment loan of £60,000 in May 2025, around one year before its contractual maturity date.

15
Creditors: amounts falling due within one year
2026
2025
Notes
£
£
Borrowings
-
12,035
Other taxation and social security
20,041
14,987
Deferred income
17
113,914
-
Trade creditors
21,725
5,118
Other creditors
3,218
5,551
Accruals
47,433
37,279
206,331
74,970
16
Creditors: amounts falling due after more than one year
2026
2025
£
£
Borrowings
-
697
CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 24 -
17
Deferred income
2026
2025
£
£
Other deferred income
113,914
-

Deferred income is included in the financial statements as follows:

2026
2025
£
£
Deferred income is included within:
Current liabilities
113,914
-
2026
2025
£
£
Movements in the year:
Deferred income at 1 April 2025
-
-
Resources deferred in the year
113,914
-
Deferred income at 31 March 2026
113,914
-

Deferred income comprises grants received in advance relating to the next financial year.

18
Retirement benefit schemes
2026
2025
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
28,418
26,364

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 25 -
19
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 2025
Incoming resources
Resources expended
At 31 March 2026
£
£
£
£
Adult services
111,095
200,097
(300,266)
10,926
Parent & Carer
2,722
-
-
2,722
Population Health
89
47,076
(44,891)
2,274
Young People
70,179
21,206
(62,135)
29,250
Volunteers
2,000
49,814
(52,692)
(878)
Core (restricted)
150,140
213,441
(219,460)
144,121
Family Services
-
92,471
(95,891)
(3,420)
336,225
624,105
(775,335)
184,995
Previous year:
At 1 April 2024
Incoming resources
Resources expended
At 31 March 2025
£
£
£
£
Adult services
40,788
246,743
(176,436)
111,095
Parent & Carer
32,456
54,295
(84,029)
2,722
Population Health
(1,421)
50,238
(48,728)
89
Young People
10,370
100,757
(40,948)
70,179
Volunteers
-
2,000
-
2,000
Core (restricted)
129,931
324,537
(304,328)
150,140
212,124
778,570
(654,469)
336,225
CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
19
Restricted funds
(Continued)
- 26 -

The charity receives grants for a number of projects which are restricted in their nature. Following is the nature and purpose of the major restricted funds:

 

Adult services - This is funding to support any adult who feels their addiction or substance use is problematic.

 

Population health - This funding is for raising awareness of CADAS, substance misuse and support available through CADAS, attending community events and partner organisations with dedicated health promotion packs , resources, educational promotion and workshops.

 

Young people - This funding is to support under 18 raising awareness of the harms of drugs and alcohol, running educational workshops in school and other young people settings. Offering support to Young People with addiction and support in prevention and recovery.

 

Volunteers - This is funding to develop volunteering programmes in collaboration with various partner organisation to deliver services to the clients suffering from severe mental illness and substance misuse.

 

Core - This is funding for Core Costs to enable the charity to operate COUNTY wide.

 

Family services - The CADAS Family service works directly with parents, carers and children whose lives are affected by addiction. Support is tailored to each family to include parenting guidance, emotional wellbeing support 1:1 sessions with children and helping families to connect with local services.

 

CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
19
Restricted funds
(Continued)
- 27 -

2025-26 Funder list

 

Lloyds Bank Foundation for England & Wales - Funding towards core costs enabling the charity to operate county wide

 

Beacon Counselling Trust - Funding for gambling harm awareness raising and employer training

 

SMI Together We - Funding to provide education and health workshops for people with severe mental health

 

South Copeland GDF Community Partnership - Funding to offer holistic harm prevention and harm reduction support across a range of addictions in Millom and Haverigg

 

Charles Hayward Foundation - East Family Service Supporting Vulnerable Families impacted by Addiction

 

Francis Scott Trust - East Family Service Supporting Vulnerable Families impacted by Addiction

 

Allerdale GDF Community Partnership - Funding to offer holistic harm prevention and harm reduction support across a range of addictions in coastal Allerdale

 

Cumbria Community Foundation NHS Northeast & North Cumbria - Funding for co-occurring mental health and substance use support

 

Copeland Community Fund - Funding to offer holistic harm prevention and harm reduction support across a range of addictions throughout Copeland.

 

Westmorland & Furness Community Grant Eden District - 0-19 Community Fund; Staff Mental Health Training.

 

Sir John Fisher - Funding to work holistically in Barrow in Furness

 

Cumbria Community Foundation Transforming West Cumbria - Funding for whole family interventions in West Cumbria

 

Westmorland & Furness Council Office for Health Improvement and Disparities including Supplemental Substance Misuse Treatment & Recovery Grant - Funding for one to one and peer support group work for people using substances

 

Henry Smith Charity - Funding for Adult One to One & Group Service

 

Garfield Weston Foundation - Contribution to overall operating costs

 

Mid Copeland GDF Community Partnership - Creating a Healthier Community in Mid Copeland Area

 

Office for Health Improvement and Disparities - Supplementary Substance Misuse Treatment & Recovery Grant for the development and facilitation of specialist bereavement support

 

Health Innovation North East and North Cumbria Ltd - No Pain, All Gain Project

 

My Lakeland Fund - To fund running costs to maintain and extend service to help substance users and their families in the South Lakes area

 

Cumbria Council - Stop the Start: Young People Stop Smoking and Vaping Support and Education Programme

 

W & F Team Barrow - The Social Impact Strategic Priority Grant

 

 

 

CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
19
Restricted funds
(Continued)
- 28 -

Robinson Family Fund - Contribution to salary costs for the Vaping Harms Awareness and Education Programme in the Barrow area

 

The Masonic Charitable Foundation - East Cumbria Family Service

 

The Roselands Trust - Understanding Addiction E Learning Module Program

 

Community Alcohol Partnership Innovation Fund - Youth Alcohol Awareness Model through Sport based action

 

NHS Workwell North Cumbria - Retention work with service users struggling with Alcohol and or substance misuse

 

Recovery Steps - Mutual Aid Group meetings to support clients with drug and alcohol support

 

 

The Albert Gabay Foundation - Rehabilitation from drug and alcohol dependency and supporting a journey to independence and return to work

 

CCF Work & Health Fund Barrow - Return to work pathway for Barrow citizens

20
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 2025
Incoming resources
Resources expended
Transfers
At 31 March 2026
£
£
£
£
£
CADAS@work
-
-
(19,569)
19,569
-
Property reserve
80,000
-
-
-
80,000
Contingency reserve
75,000
-
-
(42,656)
32,344
General funds
71,484
32,532
(107,647)
23,087
19,456
226,484
32,532
(127,216)
-
131,800
Previous year:
At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
CADAS@work
16,107
33,150
(79,083)
29,826
-
Property reserve
80,000
-
-
-
80,000
Contingency reserve
75,000
-
-
-
75,000
General funds
69,073
32,237
-
(29,826)
71,484
240,180
65,387
(79,083)
-
226,484
CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 29 -
21
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2026
2026
2026
£
£
£
At 31 March 2026:
Tangible assets
9,456
-
9,456
Current assets/(liabilities)
122,344
184,995
307,339
131,800
184,995
316,795
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 March 2025:
Tangible assets
9,370
-
9,370
Current assets/(liabilities)
217,811
336,225
554,036
Long term liabilities
(697)
-
(697)
226,484
336,225
562,709
22
Related party transactions

There were no disclosable related party transactions during the year (2025 - none).

23
Cash (absorbed by)/generated from operations
2026
2025
£
£
(Deficit)/surplus for the year
(245,914)
110,405
Adjustments for:
Investment income recognised in statement of financial activities
(15,484)
(17,562)
Depreciation and impairment of tangible fixed assets
7,495
5,477
Movements in working capital:
Decrease/(increase) in debtors
53,429
(54,744)
Increase in creditors
29,482
9,680
Increase in deferred income
113,914
-
Cash (absorbed by)/generated from operations
(57,078)
53,256
CUMBRIA ADDICTIONS ADVICE & SOLUTIONS
CADAS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 30 -
24
Analysis of changes in net funds
At 1 April 2025
Cash flows
At 31 March 2026
£
£
£
Cash at bank and in hand
546,864
(61,907)
484,957
Loans falling due within one year
(12,035)
12,035
-
Loans falling due after more than one year
(697)
697
-
534,132
(49,175)
484,957
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