BRAY COMMUNITY ADDICTION TEAM CLG · Charity number: CIJY 19 428 BRAY COMMUNITY ADDICTION TEAM CLG (A company limited by gudrantee) F'INANCIAL STATEMENTS F'OR THE YEAR ENDED 31 DECEMBER

Charity number: CIJY 19 428

BRAY COMMUNITY ADDICTION TEAM CLG(A company limited by gudrantee)

F'INANCIAL STATEMENTS

F'OR THE YEAR ENDED 31 DECEMBER 2018

BRAY COMMUNITY ADDICTION TEAM CLG(A COMPANY LIMITED BY GUARANTEE)

CONTENTS

Reference and administrative details of the charity, its directors and advisers

Directors' report

Independent auditors' report

Statement of financial activities

Balance sheet

Statement of cash flows

Notes to the financial statements

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9 - 11

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15 -26

BRAY COMMT]NITY ADDICTION TEAM CLG(A COMPANY LIMITED BY GUARANTEE)

REFERENCE AND ADMINISTRATTVE DETAILS OF THE COMPANY, ITS DIRECTORSAND ADVISERS

FOR THE YEAR ENDED 31 DECEMBER 2018

DIRECTORS MiriamKaneMaryO'CarolanDonal QuillEamonnMadiganMary Teresa Pauline LongRayKennyChristopher Moorehouse (appointed 9 April 201 8)

COMPAI\TYREGISTEREDNT]MBER 353429

CHARITY RBGISTEREI)NI.]MBER CT{Y19428 /RCN2OO7619I

REGISTERED OFFICE 48 DublinRoadBrayWicklow

COMPANY SECRETARY Elaine Forsyth

INDEPENDENT Ormsby & Rhodes

AIIDITORS Chartered Accountants and Statutory Audit Finn9 Clare SteetDublin 2

BANKERS Bank of IrelandBrayCo. Wicklow

Page 1


DIRE,CTORS' REPORT

FOR THE YEAR ENDBD 31 DECEMBER 2018

The Directors present their annual report together with the audited financial statements of Bray Community Addiction Team

CLG for the year ended 3l December 2018.

This report and the financial statements have been prepared in accordance with 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 I January 2015) - (Charities SORP

(FRS 102), and the Companies Act2014.

This report provides information on Bray Community Addiction Team's activlty and financial performance. It fonns part ofaralltge of public information designed to give an open account of our work.

DIRECTORS' RESPONSIBILITTES STATEMENT

The Directors (who are also directors of Bray Community Addiction Team CLG for the puposes of company law) are

responsible for preparing the Directors' report and the financial statements in accordance with applicable law and Irish

Generally Accepted Accounting Practice (accounting standards issued by the Financial Reporting Council and promulgated

by the Institute of Chartered Accountants in Ireland and Irish law).

Company law requires the Directors to prepare financial statements for each financial year. Under company law the

Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state ofaffairs of the charitable company and of the incoming resources and application of resources, including the income and

expenditure, of the charitable company for that period. In preparing these financial statements, the Directors are required to:

o select suitable accounting policies and then apply them consistently;

o observe the methods and principles in the Charities SORP;

e make judgments and accounting estimates that are reasonable and prudent;

. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable

company will continue in operation.

The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable

company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company

and enable them to ensure that the financial statements comply with the Companies Act20l4. They are also responsible forsafeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection offraud and other irregularities.

OBJECTIVES AND ACTTVITIES

A. POLICIES AND OBJECTTIIES

Bray Community Addiction Team was established n 2002, to provide low threshold, evidence-based services for people

with drug/alcohol problems, their families and to people in prison for drug/alcohol-related crime. The main objectives ofthe project include:

. to provide open access low threshold evidence based services to people in Bray affected by drug and/or alcohol

problems. io deliver evidence based interventions to the target group through one to one support, group support and outeach. to provide addiction support to people in prison for drug/alcohol related crime. To provide addiction/integration support to people on release from prison. To provide evidence based interventions on a one to one and group setting to family members affected by their

relative's drug/alcohol use. to work in parxrership with local key stakeholders to improve outcomes for mutual client group or any other external

parties that will enable us to improve our quality and range of services

Prge2


DIRECTORS I REPORT (continued)


B. STRAGEGTES FOR ACIIIE\TING OBJECTIVES

BCAT,s objectives for 2018 are outlined in the Strategic Plan 2016-2018 (outcomes-impact 2018) and are monitored

through the 2018 work-plan. The objectives are also outlined in the Service Arangement (SA) with the Health Services

Executive (HSE). The SA is monitored by the HSE, and the Board of Directors monitors the Strategic Plan with reports

given quarterly on each of the objectives listed in the Strategic Plan. The 2016-2018 Strategic Plan focuses on nine themes

and is available to view on our website (www.bcat.ie). The Strategic themes are:

. Theme I - Service User Involvement

. Theme2 -Peer Led Mutual Aid

. Theme 3 - Service Provision to Under 18's

. Theme 4 - POWER Model of Service Provision

. Theme 5 - 6 Stage Pathway Model - Adtlts with drug/alcohol problems

. Theme 6 - 6 Stage Pathway Model - Family Members

. Theme 7 - 6 Stage Pathway Model - People in Prison

. Theme8-Governance

. Theme 9 * Human Resources

C. ACTIVITIES FOR ACHIEVING OBJECTTVES

Service User Involvement FrameworkComplaints policy revieu' and disseminationReview of QuADs Standards in line with Safer Better Healthcare and subsequent Quality Improvement Plans

Service User meetings and feedback sessions held with some sen'ice users

Development of Service User Information BookletsStaff trained and certified in Adolescent Community Reinforcement Approach

Staff trained as Coder/Supervisors in Community Reinforcement Approach

Under l8 Service operating 3 days per weekNeedle Exchange service daily in Boghall RoadDrop in service daily in Dublin RoadOutreach conducted three days per weekKey working and care plan meetings offered daily from Boghall Road and Dublin Road

Case conferences coordinated and attended when requiredPeer Led Mutual Aid Group (SMART Recovery) 2 meetings per week

Continuation of the Coordination of the rollout of the National Rehabilitation Framework in Bray

Key working for family membersCRAITT Group for family membersCommunity Prison Links Service engaging with from Bray who are in prison

Mazars Internal AuditEvaluation of the Under 18 ProgramReview and introduction of Safer Better Heath Care Standards

Page 3


DIRECTORS' REPORT (continued)


ACHMVEMENTS AND PERf,'ORMAIICE

The full20l8 Annual Report will be available in April2019.

However, outlined below is a brief outline of the services provided to the 817 individuals attending Bray Community

Addiction Team in 2018.

Services Overview 2018Aims

. To enable service users to identifu their needs and to respond with appropriate services

' To build and maintain collaborative working relationships with voluntary, community and statutory sectors.. To raise awareness of BCAT within the bommunity. To maintain models of best practice and to respond to changing needs tlrough ongoing research, education, fisining

and evaluation.. To promote a positive working environment by recognizing staffcoatribution

Objectives

. To provide open access low tlrreshold evidence based services to'people in Bray affected by drug andlor alcohol

problems. To deliver evidence based interventions to the target group in a one to one and group To vide outreach services to

people with drug/alcohol problems. To provide addiction support to people in prison for drug/alcohol related crime. To provide addiction/integration support to people on release from prison. To provide evidence based interventions on a one to one and group setting to people experiencing homelessness. To provide evidence based interventions on a one to one and group setting to family members affected by their

relative's drug/alcohol use. To raise awareness/educate the local community on drug/alcohol related issues. To work in partnership with local key stakeholders to improve outcomes for mutual client group or any other

external parties that will enable us to improve our quality and range of services

Description of Services

BCAT provides a rarLge of services to people with drug/alcohol problems and their families along a continuum of care and

as identified by the 6 stage POWER model those services range from low threshold services to abstinence oriented services,

with services provided to the individual in accordance to their level of motivation to change and the stages they go through

on the wheel ofchange.

Drop in - (197 Service Users)

The Drop in is open from Mon, Tues, Thurs, Fri from 10 to 5 mon- in Little Bray. On Friday from 2-5 in Boghall Road.

The Drop in is also open on Saturdays from 12.30 to 4 in Dublin Road.

Target Group: people in active addiction, people with addiction problems who are homeless, people who do not avail ofstructured interventions, people experiencing crisis,Objective: provide a safe environment for people in active addiction where they can access a range of supports; provide a

low threshold service for people who find it difficult to engage in more structured interventions: provide access to shower,

laundry and food facilities for people requiring same; provide access to crisis intervention on a daily basis.

Needle Exchange Program (97 Service Users)Needle Exchange is provided from 9-5 Monday - Friday in Boghall Road.Target Group IV drug usersObjective:The aim of the service is to help prevent the spread of blood borne virus and reduce other potential infections

through the provision of sterile injecting equipment to intravenous drug users ensuring an easy accessible service, which

engages injecting drug users, assessing risk, giving evidence, based harm reduction advice and providing a gateway into

other services.

Page 4

BRAY COMMUNITY ADDICTION TEAM CLG(A COMPAIYY LIMITED BY GUARANTEE)


FOR THE WAR ENDED 31 DECEMBER 2018

Rapid IntakeTarget Group: New intakes (109 new Service Users)

Objective: People with drug/alcohol problems and/or family members may present to BCAT on any day: remove barriers to

access; avail of window of opportunity for those seeking help

Key Working: Daily in Boghall Road and Little BrayTarget Group: people with drug/alcohol problemsObjective: toprovide key working and evidence based intervention for people with drug/alcohol problems to help them to

reduce the harm associated with drug/alcohol use to improve their quality of lives whether their goal is harm reduction or

abstinence and to assist people to improve their quality of life across all areas of their lives.

Addiction Specific Assertive Outreach: BrayTown Centre Tuesday and Friday momings and Wednesday afternoon

Target Group: hard to reach drug/alcohol users

Objective: toreach people who for various reasons do not access the BCAT premises in a structured manner; to provide

brief interventions; to encourage access to BCAT; to create the possibility of opportunistic interventions

Home Visit/Ilospital Visit etc. - on a needs basis

Target Group: service users who are ill or who cannot access BCAT premises for a variety of reasons

Objective: to provide a continuum of care from community to hospital setting; to ensure service users have access to BCAT

on their terms when practicable

Mutual Aid: SMART Recovery I open meeting and one closed meeting

Target Group: People 'lrishing to be abstinent from drug/alcohol use who may not fit with A'AA{A principles

Objective: fVlCf goiAetines recommend key workers encourage service users to attend mutual aid groups as this improves

outcomes. MCE guidelines recommend that services actively promote it and to instigate set up in the absence of it: BCAT

through SMART Recovery aim to provide an alternative mutual aid group for people who may not fit with traditional

models of AAA.{A.

Service Provided - Communities of Interest

Target Group: Family member: - one to one support; CRAFT program Tuesday evenings'

Objective: Provide one to one and group support to family members of drug/alcohol users: develop skills of family

members to manage addiction issues; support family members to improve their quality of lives

Target Group: Community Prison Links, Peer Mentor and Community Service Program (funded through Dept- ofJustice)Objective: provide prison and community aftercare support to people in Bray either serving a sentence or post release due

to drug/alcohol related crimeProvide addiction progralnme to encourage people on community service to address their drug/alcohol issues

Target Group: Under 18's (52 Users)Objective: to provide a service to young people under the age of 18 to address their drug/alcohol use and to engage family

members in their treafinent, when possible.

A. KEY TINANCIAL PERT'ORMANCE INDICATORS

Bray Commumity Addiction Team operated within budget in 2018 across all cost headings and updated all of its financial

policies in line with the National Financial Regulations. The project had an opening balance of HSE Cl0,l70 in 2018 and

Dept. of Justice of €6,133

Page 5

BRAY COMMUNITY ADDICTION TEAM CLG(A COMPAI\Y LIMITED BY GUARANTEE)


FOR THE WAR ENDED 31 DECEMBER 2018

B. REVTEW OF' ACTIVITIES

BCAT continues to implement the recommendations from the intemal audit carried out by Mazars in 2018. Overall, the

Board of Directors is satisfied ttrat all steps have been taken to assure that BCAT meets its govenurnce and fiscal

responsibilities.

FINANCIAL REVIEW

A. GOING CONCERN

After making appropriate enquiries. the directors have a reasonable expectation that the company has adequate resources to

continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis

in preparing the financial statements.

B. RESERVES POLICY

The company does not have or operate a Reserves Policy, as it does not have the capability of generating surplus reserves

under its current financing model with the HSE.

C. PRINCIPAL FUNDING

BCAT received fqnding from:Health Services Executive (HSE)Departrrent of JusticeDonations

€706,032c73,519€1,500

STRUCTT]RE, GOVERNANCE AND MANAGEMENT

A. CONSTITUTION

The company is a company limited by guarantee, registered under Part 18 of the Companies Act 2014 and is a registered

charity under the charity number 19428. The company has an agreed Constitution.

The principal aim of the company is to work with people with drug/alcohol problems and their families using a community

development approach to provide qualrty professional services to ideally lead towards a drug free lifestyle, while at the

same time creating an environment of acceptance and respect for those who are unable to achieve a drug free lifestyle.

The company is a limited by guarantee, and a not for profit organization.

B. METHOD OF APPOINTMENT OR ELECTION OF DIRECTORS

The management of the affairs of the company is the responsibility of the Directors who are elected and co-opted under the

tenns of the Constitution. All Directors work on a voluntary un-paid basis and are responsible for approving and monitoring

long-term strategy, corporate objectives, and budget and expenditure, and staffappointments The Board delegates' day-to-

dayresponsibility of BCAT to a management team who has operational oversight of the company's work including ftnance,

human resources, risk management and organizational development.

Page 6


DIRE CTORST REPORT (continued)

FOR THE WARENDED 31 DECEMBER 2018

C. PAY POLICY F'OR SENIOR STATF

All staffsalaries are aligred to HSE pay scales and have remained at that level since 2010. The Manager's salary is within

the 60K-65K range.

D. ORGANISATIONAL STRUCTTJRE AND DECISION MAKING

A Board of Directors flranages BCAT. The Board of Director is responsible for the goveflrance and oversight of the

operations of the project. The Board of Directors devolves operational responsibility to the Manager.

The Board of Directors meets six times a year andthe Finance; Audit & Risk Committee meets six times per year. Minutes

are kept ofeach meeting and decisions are recorded.

E. RISK MANAGEMENT

The Directors have assessed the major rists to which the company is exposed across the headings outlined below and are

satisfied that systems and procedures are in place to mitigate our exposure to the major risks.

. Governance and Management

. Operational Risks

. Financial Risks

. Environmental or external factors

. Compliance Risk

PLANS F'OR FUTI.]RE PERIODS

A. FUTT]RE DEVLOPMENTS

Future developments for 2019 include the continued development of the Under l8's service; the implementation of the

National Rehabilitation Framework; the implementation of the Safer Better Health Care standards within the organization

and a new Strategic Plan20l9-2022

The Board of directors will continue to receive expert advice n 2019 where necessary to ensure that it is fulfilling its

governance responsibilities. The Board of Directors is open to considering any new developments in the future if a need is

identified

POST BALANCE SHEET EVENTS

There have been no significant events affecting the company since the year end.

PageT


DIRECTORST REPORT (continued)


DISCLOST]RE OF INF'ORMATION TO AITDITORS

Each of the persons who are Directors at the time when this Directors'report is approved has confirmed that:

. so far as that Director is aware, there is no relevant audit information of which ttre charitable company's auditors are

unaware, and

o that Director has taken all the steps that ought to have been taken as a Director in order to be aware of any relevant

audit inforrnation and to establish that the charitable company's auditors are aware of that inforrnation.

AUDITORS

The auditors, Ormsby & Rhodes, have indicatod their willingness to continue in offrce in accordance with section 383(2) ofthe Companies Act 2014.

This report was approved by the Directors, oo and signed on their behalf by:

Director Director

Page 8

BRAY COMMUNTTY ADDICTION TEAM CLG

INDEPENDENT AUDITORS'REPORT TO THE MEMBERS OF BRAYCOMMUNITY ADDICTION TEAM CLG

REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS

Opinion

We have audited the financial statements of Bray Community Addiction Team CLG the 'charitable companyr for the year

ended 31 December 2018 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash

Flows and the notes to the financial statements, including a summary of significant accounting policies set out in note 2-

The financial reporting framework that has been applied in their preparation is Irish law and Financial Reporting Standard

102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'(FRS 102) issued by the Financial

Reporting Council and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to

charities preparing their accounts in accordance with FRS 102.

In our opinion the financial statements:

o give a true and fair view of the assets, liabilities and financial position of the charitable company's affairs as at 31

December 2018 and of its Statement of Financial Activities including income and expenditure: and

. have been properly prepared in accordance with Financial Reporting Standard 102'The Financial Reporting

Standard appiicable in the UK and Republic of lreland' issued by the Financial Reporting Council and the

Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing

their accounts in accordance with FRS 102.

o have been properly prepared in accordance with the requirements of the Companies Act 2014.

BASIS FOR OPINION

We conducted our audit in accordance with International Standards on Auditing (Ireland) (ISAs (Ireland)) and applicable

law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the

financial statements section of our report. We are independent of the charitable company in accordance with the ethical

requirements that are relevant to our audit of financial statements in Ireiand, including the Ethical Standard issued by the

Irish Auditing and Accounting Supervisory Authority (IAASA), and we have fulfilled our other ethical responsibilities in

accordance with these requirements.

We beiieve that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

CONCLUSIONS RELATING TO GOING CONCERN

We have nothing to report in respect of the following matters in relation to which the ISAs (Ireland) require us to report to

you where:

the Directors' use of the going concem basis of accounting in the preparation of the financial statements is not

appropriate; or

the Directors' have not disclosed in the financial statements any identified material uncertainties that may cast

siguificant doubt about the charitable company's ability to continue to adopt the going concern basis ofaccountingfor a period of at least twelve months from the date when the financial statements are authorised for issue.

Page 9

BRAY COMMUNITY ADDICTION TEAM CLG

INDBPENDENT AUDITORS'REPORT TO THE MEMBERS OF BRAYCOMMUNTTY ADDICTION TEAM CLG

OTHERINFORMATION

The Directors are responsible for the other information. The other inforrnation comprises the information included in the

management information, other than the financial statements and our Auditors' report thereon. Our opinion on the

financial statements does not cover the information and, except to the extent otherwise explicitly stated in our report, we

do not express any form ofassurance 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or

apparent material misstatements, we are required to determine whether there is a material misstatement in the financialstatements or a material misstatement of the other information. If, based on the work we have performed, we conclude

that there is a material misstatement of this other information, we are required to r€port that fact.

We have nothing to report in this regard.

OPINION ON TIIE OTHERMATTERS

Based solely on the work undertaken in the course of the audit, we report that:

o in our opinion, the information given in the Directors' is consistent with the financial statements; and

o in our opinion, the Directors' has been prepared in accordance with the Companies Act20l4.

We have obtained all the information and explanations which we consider necessary for the purposes of our audit.

In our opinion the accounting records of the charitable company were suffrcient to permit the financial statements to be

readily and properly audited, and the financial statements are in agreement with the accounting records.

MATTERS ON WHICII WE ARE REQT'IRED TO REPORT BY EXCEPTION

Based on the knowledge and understanding of the charitable company and its environment obtained in the course of the

audit, we have not identified material misstatements in the Directors'.

Page 10

BRAY COMMUNITY ADDICTION TEAM CLG

INDEPENDENT AUDITORS'REPORT TO THE MEMBERS OF BRAYCOMMUNITY ADDICTION TEAM CLG

RESPECTIVE RESPONSIBILITIES

RESPONSIBILITIES OF DIRECTORS FOR THE F'INANCIAL STATEMENTS

As explained more fully in the Directors' Responsibilities Statement on page 2, the Directors are responsible for thepreparation of the financial statements and for being satisfied that they give a true and fair view, and for such interaalcontrol as the Company's members determine is necessary to enable the preparation of financial statements that are free

from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Directors are responsible for assessing the charitable company's ability tocontinue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis

of accounting unless the Company's members either intend to liquidate the charitable company or to cease operations, orhave no realistic alternative but to do so.

AT]DITORSI RESPONSIBILITIES FOR THE AT]DIT OF THE F'INANCIAL STATEMENTS

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from materialmisstatement, whether due to fraud or error, and to issue an Auditors' Report that iacludes our opinion. Reasonable

assurance is a high level ofassurance, but is not a guarantee that an audit conducted in accordance with ISAs (keland)will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are consideredmaterial if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions ofusers taken on the basis of these financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the IAASA's website at:

https://www.iaasa.ielPublications/ISA-700-(Ireland). The description forms part of our Auditors'Report.

THE PURPOSE OF OTIR AT]DIT AND TO WHOM WE OWE OUR RESONSIBILITIES

This report is made solely to the Company's members as a body. Our audit has been undertaken so that we might state tothe Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. Tothe fullest extent perrnitted by law, we do not accept or assume responsibility to anyone other than the Company'smembers as a body, for our audit work, for this report, or for the opinions we have formed.

Kate Mullahy

for and on behalfof

0rmsby & Rhodes

Chartered Accountants and Statutory Audit Firm

9 Clare StreetDublin 2Date:

Page 11

BRAY COMMUNITY ADDICTION TEAM CLG(A COMPANY LTMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AI\DEXPENDITURE ACCOUNT


Unrestrictedfunds2018

Note e

Restrictedfunds2018

€

777,376

Totalfunds2018

€

1,500777376

Totalfunds2017

€

1,500812,019

7

INCOME FROM:

Donations and legaciesCharitable activitiesOther income

TOTAL INCOME

EXPENDITURE ON:

Charitable activities

TOTAL EXPENDITI.]RE

NET INCOME BBF'ORE OTHERRECOGNISED GAINS ANID LOSSES

NET MOVEMENT IN FTINDS

RECONCILIATION OF FT]NDS:

Total funds brought forward

TOTAL FI.INDS CARRIED F'ORWARI)

All activities relate to continuing operations.

Director

Date:

4 1,5005-6-

1,500 777,376 778,876 813,526

7,10

ll

769,432 769,432 805,794

769,432 769,432 805,794

1,500

1,500

24,792

7,944

7,944

83,250

9,444

9,444

108,042

1 11)

'7 77)

100,3 1 018

26,292 91,194 117,486 lo8,o42

Director

Date:

Page 12

BRAY COMMUNITY ADDICTION TEAM CLG(A COMPAI\-Y LIMITED BY GUARANTEE)REGISTERED NUMBER: 353429

BALANCE SHEET

AS AT 3l DECEMBER 2018

Note

FIXED ASSETS

Tangible assets

CT]RRENT ASSETS

Debtors

Cash at bank and in hand

CREDITORS: amounts falling due within one

year

NET CT]RRENT ASSETS

NET ASSETS

CIIARITY FT]NDS

Restricted funds

Unrestricted funds

TOTAL F'I.INDS

15

t6

69,631

(15,669)

2018c

63,524

53,962

117,486

91,194

26,292

117,486

sq 557

(17,s34)

2017€

66,01 9

42,023

108,042

R1)50

24,792

108,042

and signed on

18,706

50,925

20.249

39,308

17

18

18

The financial statements were approved and authorised for issue by the Directors on

their behalf, by:

Director Director

The notes on pages 15 to 26 forrn part of these financial statements.

Page 13

€€


STATEMENT OF CASH FLOWS


Cash flows from operating activities

Net cash provided by operating activities

Cash flows from investing activities:Purchase oftangible fixed assets

Net cash used in investing activities

Change in cash and cash equivalents in the year

Cash and cash equivalents brought forward

Cash and cash equivalents carried forward

The notes on pages 15 to 26 form part of these financial statements.

Note

20

2018€

17,186

2017€

10,583

(5,569) (7,423)

(5,569) (1,423)

11,617

39,308

3,160

36,148

2l 50,925 39,308

Page 14

BRAY COMMT]NITY ADDICTION TEAM CLG(A COMPANY LIMITED BY GUARANTEE)

NOTES TO TIIE FINAIICIAL STATEMENTS


1. GENERAL INF'ORMATION

Bray Community Addiction Team CLG is a company limited by guarantee incorporated in the Republic of Ireland.

The company operates out of its registered office at 4B Dublin Road, Bray, County Wicklow.

The principal activity of the company is addiction support.

2. ACCOI.]NTINGPOLICMS

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with 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 I January

2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of

Ireland (FRS 102) and the Companies Act20l4.

Bray Community Addiction Team CLG meets the definition of a public benefit entity under FRS 102. Assets

and liabilities are initially recognised at historical cost or transaction value unless otherwise siated in the

relevant accounting policy.

The functional and presentational currency is Euro.

The financial statements fully comply with SORP and FRS 102.

2.2 Company status

The company is a company limited by guarantee. In the event of the company being wound up, the liability inrespect of the guarantee is limited to €1 per member of the company.

2,3 Fund accounting

General firnds are unrestricted funds which are available for use at the discretion of the Directors in

furtherance of the general objectives of the company and which have not been desigaated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or

which have been raised by the company for particular purposes. The costs of raising and administering such

funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to

the financial statements.

2.4 Income

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

For legacies, entitlement is taken as the earlier of the date on which either: the company is aware that probate

has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust

that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in

whole or in part, is only considered probable when the amount can be measured reliably and the company has

been notified of the executor's intention to make a distribution. Where legacies have been notified to the

company, or the company is aware of the granting of probate, and the criteria for income recognition have not

been met, then the legacy is treated ss 3 s6fiingent asset and disclosed if material.

Page 15


NOTES TO THE FINANCIAL STATEMENTS


2. ACCOUNTINGPOLICIES(continued)

2.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to athird party, it is probable that a transfer of economic benefits will be required in settlement and the amount ofthe obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity aremade up of the total of direct costs and shared costs, including support costs involved in undertaking eachactivity. Direct costs attributable to a single activity are allocated directly to that activily. Shared costs whichcontribute to more than one activity and support costs which are not attributable 1e 3 5ingle aclivity areapportioned between those activities on a basis consistent with the use of resources. Central staff costs areallocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use.

Support costs are those costs incurred directly in support of expenditure on the objects of the company andinclude project management carried out at Headquarters. Governance costs are those incurred in con:rectionwith administration of the company and compliance with constitutional and statutory requirements.

Charitable activities and Governance costs are costs incurred on the company's educational operations,including support costs and costs relating to the govemance of the company apportioned to charitableactivities.

2.6 Tangible fixed assets and depreciation

A review for impairment of a fixed asset is caried out if events or changes in circumstances indicate that thecarrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assetsand their recoverable amounts are recognised as impairments. Impairrnent losses are recognised in theStatement of financial activities incorporating income and expenditure account.

fangible fxed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation isprovided at rates calculated to write off the cost of fxed assets, less their estimated residual value, over theirexpected useful lives on the following bases:

Fixtures and fittingsOffice equipmentLeasehold improvements

- 15% straight line- Over 3 years- Straight line over the life of the lease

2.7 Interestreceivable

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

2.8 Debtors

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

2.9 Cash at Bank and in hand

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

Page 16

7

BRAY COMMT]NITY ADDICTION TEAM CLG(A COMPAI\-Y LIMITED BY GUARANTEE)



ACCOT NTING POLICIES (continued)

2.10 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it isprobable that a transfer of economic benefit will be required in settlement, and the amount of the settlement

can be estimated reliably. Liabilities are recognised at the amount that the company anticipates it will pay to

settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best es"'nate of the amounts required to settle the obligation. Where the effect

of the time value of money is material, the provision is based on the present value of those amounts,

discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the

discount is recognised within interest payable ald similar charges.

2.11 Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial

instruments. Basic financial instruments are initially recognised at transaction value and subsequently

measured at their settlement value with the exception of bank loans which are subsequently measured at

amortised cost using the effective interest method.

JUDGEMENTS IN APPLYINGACCOUTNINGPOLICIES AND KEY SOURCES OF ESTIMATIONT]NCERTAINTY

The preparation of these fiaancial statements requires management to make judgements, estimates and assumptions

that aflect the application of policies and reported amounts of assets and liabilities, income and expenses.

Judgements and estimates are continually evaluated and are based on historical experiences and other factors,

including expectations of future events that are believed to be reasonable under the circumstances.

The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, bydefinition, seldom equal the related actual results. The estimates and assumptions that have a significant risk ofcausing a material adjustrnent to the carrying amounts of assets and liabilities within the next financial year are

addressed below:

a) Useful economic life of taneible assets

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and

residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are

amended when necessary to reflect current estimates, based on future investrnents, economic utilisation and the

physical condition ofthe assets.

INCOME FROM DONATIONS AND LEGACIES


€

1,500

Restrictedfunds2018

€

Totalfunds2018

€

1,500

Totalfunds20r7

€

1,500Donations

Total2017

3.

4.

Page 17

1,500 1,500




5. INCOME FROM CHARITABLE ACTIVITIES

Addiction Support

Total 2017


€

:

3,039

Income from charitable activities is made up as follows:

Health Service ExecutiveDepartment of JusticeDublin 12 Local Drug and Alcohol Task ForceDepartment of Family AffairsHSE - SMART RecoveryBallfermot Advance Project WorksHSE - Once off grantSouth Western Area Task Force

Total

6. OTHER INCOMING RESOURCES

Bank interest received

Total2017


€

808,980 812,019

Restrictedfunds2018

€

777,376

Totalfunds2018

€

777,376

Totalfunds2017

€

812,019

2017€

706,03272,893

z r,oss3.0398,0001,000

812,019

Totalfunds2017

€

7

2018€

706,03267,3873,651

'l'

777,376

Restrictedfunds2018

e

Totalfunds2018

€

Page 18


NOTES TO TIIE FINANCIAL STATEMENTS


7. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES

Unrestricted Restrictedfunds funds2018 2018

€€- 759,177Addiction Support

Total2017

8. DIRECT COSTS

Management and staff trainingProgramme running costs

Motor, travel & subsistence

Wages and salariesEmployers PRSI

Total2017

Totalfunds2018

€

759,177

Totalfunds2017

€

794,411

- 794,411 794,411

AddictionSupport

€

8073212,27510,564

503,66554,092

Total2018

c

8,73212,27510,564

503,66554,092

Total2017

€

8,4509,78s

1 1,551

538,9795',7,155

589,328 589,328 625,920

625,920 625,920

Page 19

BRAY COMMT]NITY ADDICTION TEAM CLG(A COMPAIYY LIMITED BY GUARANTEE)

NOTES TO THE FINAI\CIAL STATEMENTS


SUPPORT COSTS

Rent & ratesInsuranceLight & heatCleaningRepairs & maintenancePrinting, postage & stationeryTelephoneComputer costs

Consultancy fees

SubscriptionsBank chargesDepreciation

Total2017

169,849 169,849 168,491

168,49t 168,491

AddictionSupport

€

90,80516,20612,t6l4,1716,7003,8357,288

12,6906,562

918449

8,064

Total2018

€

90,80516,20612,1614,1716,7003,8357,288

12,6906,562

918449

8,064

84,99014,423

11 ,47 4

5,3009,9126.4679,8364,481

10,6601,390

4509,108

Total2017

€

Page20

BRAY COMMUNITY ADDICTION TEAM CLG(A COMPAIIY LIMITED BY GUARANTEE)



10. GOVERNANCE COSTS


€

Restrictedfunds2018

€

4,1834,9:O

1,132

Totalfunds2018

€

4,1834,940

1,132

10,255

Total2018

€

759,17710,255

Totalfunds20t7

€

4,0894,332

4771,845

640

11.

Governance Internal audit costs

Governance Auditors' remunerationAnnual report costs

Governance lreland revieu'HR Governance review

Addiction SupportGovernance costs

- tr,*

ANALYSIS OF EXPENDITURE BY EXPENDITURE TYPE

Staffcosts Depreciation

I 1,383

Total2017

€

194,4111 1,383

2018€

557,757

2018€

8,0_64

Other costs2018

€

193,35610,255

557,757

596,134

203,611

200,552

8,064 769,432 805,794

805,794Total2017 9,1 08

NET TNCOME/(EXPENDTTURE)

This is stated after charging:

Depreciation of tangible fixed assets:

- owned by the charityAuditors' remuneration - audit

13. AT]DITORS'REMLINERATION

The Auditor's remuneration amounts to an Audit fee of €4,940 (2017 - C4,332).

2018e

8,0644,940

2017€

9,1 084 \1)

Page 21

14.


NOTES TO THE FINAIICIAL STATEMENTS


STAFF COSTS

Staffcosts were as follows:

Wages and salariesSocial security costs

ManagementAdministrationProject LeadersProject Workers

Cost

At 1January2018Additions

At 3l December 2018

Depreciation

At I January2018Charge for the year

At 31 December 2018

Net book value

At 31 December 2018

At 31 December 2017

Fixtures andfittings

€

44,353

44,353

41,571493

2,289

,*wThe average number of persons employed by the company during the year was as follows:

2018€

503,66554,092

2017€

538,9',79

57,155

596,134

Total€

209,5805,569

2018No.

1

1

2t2

2017No.

I1

2

13

15.

t6 t7

No employee received remuneration amounting to more than €70,000 in either year.

There were no key management personnel other than the directors who did not receive any renumeration during the

1,ear (2017: €NIL).

Capitalised employee costs during the year amounted to €NIL (2017: €NIL).

TANGIBLE FIXED ASSETS

Officeequipment

€

46,5485,569

Other fixedassets

€

118,679

52,117 118,679 215,149

41,8712,824

60,1 194,747

143,5618,064

42,064 44,695 64,866 151,625

7,422 53,813 63,524

Page22

2,782 4,677 58,560 66,019


NOTES TO TIIE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 3I DECEMBER 2018

16. DEBTORS

Other debtorsPrepayments

17. CREDITORS: Amounts falling due within one year

Other taxation and social security (see below)Accruals

Other taxation and social security

PAYE control account

2018€

84617,860

2017€

20,249

18,706

2018€

ll,4ll4,258

20,249

20rl€

13,2764,258

15,669

2018c

tt,4ll

17,534

2017€

13,276

Page23




18. STATEMENTOF'F'UNDS

STATEMENT OF'FT]NDS - CURRENT YEAR

Unrestricted funds

General Funds - all funds

Restricted funds

Restricted Funds - all funds

Total of funds

STATEMENT OF FT]NDS - PRIORYEAR

Balance at 1

January2018

€

24,792

83,250 777,376 (769,432) 91,194

Income Expenditure€€

1,500

Balance at 31December

2018€

26,292

108,042 778,876 (769,432) 117,486

Balance at1 January

2017€

20,246


4.546

Balance at 31

December2017

€

)a 10)General Funds - all funds

Restricted funds

Restricted Funds - all funds

Total of funds

SUMMARY OF FUNDS - CURR.ENT YEAR

General fundsRestricted funds

80,064 808,980 (805,794) 83,250

100,310 813,526 (805,794) 108,042

Balance at IJanuary

2018€

24,79283,250


1,500777,376 (769,432)

Balance at 31December

2018€

26,29291,194

108,042 778,876 (769,432) 117,486

Page 24

BRAY COMMUNITY ADDICTION TEAM CLG(A COMPAI\IY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTSFOR THE YEAR ENDED 31 DECEMBER 2018

18. STATEMENT OF FLTNDS (continued)

ST]MMARY OF'FI]NDS - PRIORYEAR

General fundsRestricted funds

Balance atI January

2017€

20,24680,064

Income€

4,546808,990

Expenditure€

(805,794)

Balance at 3lDecember

2017€

)4'7A)83,250

100,310 913,526 (805,794) 109,042

19. ANALYSN OF'NET ASSETS BETWEEN FI.INDS

ANALYSIS OF NET ASSETS BETWEEN F'T]NDS - CT]RRENT YEAR

Tangible lxed assetsCurrent assets

Creditors due ri'ithin one year

ANALYSIS OF NET ASSETS BETWEEN F'LNDS - PRIOR YEAR

Tangible hxed assetsCurrent assets

Creditors due within one vear

26,292 gl,lg4 117,4g6


€

26,292

Restrictedfunds2018

€

63,52443,339

(15,669)

Totalfunds2018

€

63,52469,631

(15,669)


€

)1 10)

Reskictedfunds2017

€

66,01934,765

(17,534)

Totalfunds2017

€

66,0195q 557

(17,534)

24,792 93,250 log,o42

Page 25




20. RECONCILIATION OF NET MOVEMENT IN FLINDS TO NET CASH FLOW FROM OPERATINGACTTVITIES

Net income for the year (as per Statement of Financial Activities)

Adjustment for:Depreciation chargesDecrease/(increase) in debtorsDecrease in creditors

Net cash provided by operating activities

2I. ANALYSIS OF CASH AND CASH EQUTVALENTS

Cash in hand

Total

APPROVAL OF FINAI'ICIAL STATEMENTS

The board ofdirectors approved these hnancial statements for issue on

2018€

9,444

8,0641,543

(1,865)

2017€

1 1\)

9,108(1,777)(4.480)

17.186

2018€

50,925

10,583

2017€

39,308

50,925 39,308

Page26

Documents

BRAY COMMUNITY ADDICTION TEAM CLG · Charity number: CIJY 19 428 BRAY COMMUNITY ADDICTION TEAM CLG (A company limited by gudrantee) F'INANCIAL STATEMENTS F'OR THE YEAR ENDED 31 DECEMBER