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2025-08-31-accounts

REGISTERED COMPANY NUMBER: 03054740 (England and Wales) REGISTERED CHARITY NUMBER: 1046402

Report of the Trustees and

Financial Statements

for the Year Ended 31 August 2025

for

Tameside Link

Tameside Link

Contents of the Financial Statements for the Year Ended 31 August 2025

Page
Chief executive report 1 to 5
Report of the trustees 6 to 11
Report of the independent auditors 12 to 15
Statement of financial activities 16
Balance sheet 17
Cash flow statement 18
Notes to the financial statements 19 to 27

Tameside Link

Chief Executive Report for the Year Ended 31 August 2025

Introduction

Tameside Link is a family-led voluntary organisation established in 1995 by parents who recognised the need for personalised, values-driven support for individuals with learning disabilities. Over the years, we have grown into a trusted local provider, offering strengths-based, person-centred support across Tameside and Oldham. Our work has expanded to include individuals who are neurodivergent or those navigating complex lives, ensuring our services remain responsive and inclusive.

At the core of our approach is a deep commitment to advocacy, empowerment, and inclusion. These values shape our governance, leadership, workforce, and direct support, ensuring that individuals and families remain central to everything we do.

Our Core Values in Practice

Person-Centred Support

We collaborate with individuals to design tailored care, giving them control over their support, preferences, and personal goals.

Respect and Dignity

Everyone in our community-whether receiving support, working within our team, or visiting our spaces-is treated with compassion and respect. We embrace diversity and ensure that services honour cultural identity and personal choices.

Empowerment and Choice

We enable individuals to make informed decisions, manage their budgets, select their support workers, and take control of their daily lives.

Inclusion and Belonging

We actively work to remove barriers to social participation, fostering meaningful connections between individuals, friends, and their wider communities.

Advocacy and Voice

As a family advocacy-based organisation, we continue to champion self-advocacy while ensuring everyone has access to independent advocacy services when needed.

Independence and Control

We support individuals in securing appropriate housing, managing their homes, and developing essential life skills, often integrating technology to enhance autonomy.

Holistic Wellbeing

A strong focus on physical and mental health ensures positive outcomes. We collaborate with health services, families, and individuals to facilitate meaningful, fulfilling lifestyles.

Partnership and Collaboration

We engage with commissioners, housing providers, local authorities, healthcare professionals, and voluntary groups to deliver integrated, person-centred care.

Page 2

Tameside Link

Chief Executive Report for the Year Ended 31 August 2025

Accountability and Integrity

Transparency is at the heart of our operations. Continuous feedback from individuals and families informs service improvements, and we remain committed to high-quality assurance standards.

Investing in Our Workforce

Our recruitment prioritises shared values. Staff receive a robust induction, ongoing training-including PBS, safeguarding, and person-centred approaches-and regular reflective supervision.

Driving Ethical, Family-Led Care

These values permeate our policies, recruitment processes, staff development, and support planning. Our workforce is trained in person-centred conversations and strength-based approaches, ensuring each interaction is meaningful and impactful.

Workforce Overview

At Tameside Link, our people are key to delivering high-quality, person-centred care. Our workforce strategy promotes ethical leadership, inclusion, and continuous learning, supported by clear policies that ensure safe, consistent, values-driven practice

Recruitment and Local Employment

66% of our staff live in Tameside, reinforcing our commitment to place-based, community-rooted care.

We recruit locally through colleges, job centres, and community networks, prioritising candidates with lived experience or strong community ties. Our values-based recruitment ensures a fair, transparent process focused on empathy, inclusion, and person-centred care.

All recruitment processes comply with our Safer Recruitment Policy, including enhanced DBS checks and reference vetting in line with CQC requirements.

Induction, Training and Development

All staff complete a structured induction programme, governed by our Staff Induction and Onboarding Policy, covering safeguarding, person-centred support, communication, and our organisational values.

All frontline staff are supported to complete the Care Certificate, covering all 15 standards, with certification awarded upon successful completion.

Oliver McGowan training, in line with national guidance for supporting individuals with autism and learning disabilities, is mandatory for all team members. 98% of our staff have successfully completed Tier 1 training.

Ongoing training is informed by our Training policy and procedure, with modules covering Positive Behaviour Support, safeguarding, health needs, equality and diversity, and assistive technology.

Tameside Link has a partnership with Manchester Metropolitan University to offer degree apprenticeship for its senior leaders. This year we have seen two of the team successfully complete the Chartered management institute degrees BA Hons business management professional in health and social care. We have a further two of the team currently completing the course.

Page 2

Tameside Link

Chief Executive Report for the Year Ended 31 August 2025

We regularly review and update training content based on changes in legislation, best practice, and staff feedback.

Qualifications and Professional Growth

Staff are supported to complete Level 2 and 3 Health and Social Care qualifications, with plans to expand access through additional training providers and government levy funding.

We promote continuous development through structured supervision, annual appraisals, and personal development plans, as outlined in our Supervision and Appraisal Policy.

Opportunities for shadowing, peer learning, mentoring, and attendance at sector events are built into our Workforce Development Plan.

Staff Retention and Stability

We currently employ 80 staff; 75% have been with us for over 12 months, 30% for more than 5 years, and 67% of those for over 10 years.

Our Staff Retention Policy focuses on staff wellbeing, clear progression pathways, and recognition of long service.

We celebrate achievements and foster a culture of belonging through regular team events and open communication.

Wellbeing, Resilience and Support

Staff have access to mental health resources, peer support, and reflective practice sessions.

We offer flexible working where possible and promote a healthy work-life balance through our Mental Health and Monitoring Stress in the Workplace Policy and Procedure and Sickness Absence Policy and Procedure.

Regular one-to-ones and team meetings ensure people feel heard and supported, guided by our Supervision and Appraisal Policy and this further supported by our Code of Conduct Policy and Procedure and staff handbooks.

Governance and Compliance

Our workforce practices are underpinned by a robust suite of regularly reviewed HR policies and procedures, covering areas such as:

Equal Opportunities Whistleblowing Grievance and Disciplinary Health and Safety Confidentiality and GDPR

These policies ensure full compliance with relevant legislation, including the Employment Rights Act, Equality Act, and Health and Safety at Work Act.

Page 3

Tameside Link

Chief Executive Report for the Year Ended 31 August 2025

Financial Performance

This financial reporting period has shown a very strong performance in both financial growth and central support efficiencies predominantly from strong digital infostructure. Tameside Link operates in a very challenging sector. We are pleased to report we can maintain the real living wage and continue to grow the quality services, through the challenging economic challenges the sector currently faces.

Our annual turnover was £2,313,804 compared to 23/24 £1,887,372 an increase on 23-24 of £426,432 equal to 22.59% with another £300k service due to start 3rd October which equates turnover to £2.5m for 25-26.

Surplus added for 24/25 is £149,642 therefore were operating at 6.5% margin, compared with last year's £92,952 and an operating margin of 4.9% The surplus percentage to turnover has increased from 4.9% to 6.5%

Current retained income is £714,159, current capital and reserves £741,159

Future Growth

Tameside Link has now hit a significant milestone in its operational scale, moving from a smaller charity with less than £1m turnover only three years ago to its current turnover of £2.2m. This means a significant future central infostructure plan around compliance, human resources, digital infrastructure support and training is required to maintain and support the future growth of the services the charity supports.

Tameside Link's senior team is evaluating the best way forward to introducing the infostructure required to sustain the future of the organisation. One of the current options under consultation is a potential merger with a larger charity with the infostructure in place.

The other options would be to outsource the support in these areas or to create our own central support team with the necessary skills in the afore mentioned areas.

Tameside Link applied successfully to be on Greater Manchester's Living Well Framework to bid for work in the areas of Learning Disability, Neuro Diversity, Complex Needs and Individual Commissioning. Therefore, we look forward to being able to a future of sustained growth.

Tameside Link is pleased to announce that it has forged a strategic development relationship with Pennine Care Acute Trust children's complex needs team to consider the development of a new respite service for children with complex needs in a bespoke low sensory setting based on the Ealing model of intensive support.

Page 4

Tameside Link

Chief Executive Report for the Year Ended 31 August 2025

Chief Executives Note

Tameside Link has been at the forefront of the personalisation agenda for 30 years. On writing my 30th report each time is a very proud moment to reflect on how this organisation impacts on everyone it encounters. This year we saw two members of the team retire after over 25 years' service for both of those people, thank you for your service and dedication. Your careers within Tameside Link were a life's work. That goes for everyone who is part this amazing organisation.

We have never been a unique organisation, yet we continue to deliver services in areas where housing is short, recruitment of people whose interests matching the person who requires support is challenging, budget pressures impacting on training and support and the burden of compliance grows year on year.

The one thing the organisation has maintained over its lifetime is a deep routed sense of trust, built on candour from a team built on family principles around the vulnerable person, starting with their family and friends, the support workers recruited to support the individual, the housing manger leading that team, the engagement with other professionals when required. This ethos has been the pillar the organisation stands on and should never be lost in its growth.

Page 5

Tameside Link

Report of the Trustees for the Year Ended 31 August 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Objectives and activities

Objectives and aims

The Company's aim is to provide a high quality person-centred supported living service that is individualised, flexible and tailored to meet the needs of people with learning disability and their carers within the Greater Manchester area, where the aim is to maximise opportunities for social inclusion, allow individuals to express their life chosen level of independence.

We aim to foster an atmosphere of care and support which both enables and encourages those we support to live as full, interesting and independent lifestyle as possible with the scope and duration of our service provision being kept to a minimum, in line with the agreed plan of care.

The objectives are:

· Support staff by providing regular training and ensuring rigorous and comprehensive policies and procedures are in place

Public benefit

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

Page 6

Tameside Link

Report of the Trustees for the Year Ended 31 August 2025

Strategic report Achievements and performance

Charitable activities to deliver public benefit

The principal activity in which Tameside Link is involved in is the supply of support workers to individuals in their own homes. The services provided are for adults with learning difficulties who live in the Greater Manchester area where the prime focus is the provision of support to enable them to continue living as independently a life as possible. The support provided by Tameside Link is undertaken to further our charitable purposes for the public benefit.

Personal care includes assistance with:

· Medication

Practical tasks include:

Tameside Link continues to deliver high quality supported living and outreach services for people with complex support requirements. This is a complex and demanding sector facing operational and financial challenges severe challenges. Tameside Link, however, continues to deliver support which delivers positive outcomes, helps the people supported by the charity to lead good lives. Tameside Link was established over 30 years ago as a family led organisation delivering advocacy and support services for people with learning disabilities. The focus and priority of the charity continues to be to deliver great outcomes for its beneficiaries and their families.

In addition, the year to August 2025 has again produced substantial growth for Tameside Link, having increased the number of beneficiaries and services provided, and has produced a strong financial performance. Tameside Link continues to have a measured and realistic approach to growth. Building an individual support team specifically designed and equipped to work with an individual who has complex support needs requires skill, experience, empathy and time. The leadership team invest significant resources to ensure each new team is established, and settled, resilient and performing well, before agreeing to take a new referral.

Much of the focus of the last 12 months has been to review and develop our structure, processes and capacity, particularly within the management team. Tameside Link has a remarkably skilled, and dedicated management team, who bring strong experience and values to the organisation. The progress made by the team over the last 12 months to strengthen all areas of performance within the charity is recognised in this report. Tameside Link has successfully applied to be an accredited provider on the Greater Manchester Combined Authorities Living Well Framework.

The charity continues to see demand for its services. There are exciting opportunities to grow and to support more people and families.

Page 7

Tameside Link

Report of the Trustees for the Year Ended 31 August 2025

The charity will continue to focus on ensuring it is well structured and well led to make sure it is well positioned to deliver great outcomes for the people it supports and their families and has capacity to support growth when the right opportunities are presented.

Internal and external factors

At our monthly meetings, the trustees receive reports on all our clients. We continue to train our staff to various NVQ levels with the aim to improve the quality of the service we provide.

Financial review

Financial position

During the last four financial years, we have consistently increased our income achieving £2,313,804 up from £1,887,372 in the previous year in respect of provision of support services.

Our retained surplus has increased to £714,159 up from £564,517 in the previous year. This puts us in a healthy position of having sufficient reserves to cover four months of usual expenditure.

Tameside Link has engaged Mitchell Charlesworth to complete monthly accounts to afford the executive team and trustees more detailed financial reporting, informing a better planning and more robust vision of the charity's present and future financial activities. Going forward, we can report we feel that the company can meet all its financial obligations for the next 12 months.

We received one government grant during the previous reporting period. The grant provided was for moving to a digital adult care record software provider and the associated hardware required to implement the system. The grant covers the provision for a 2-year period.

Investment policy and objectives

The trustees’ investment powers are governed by the Memorandum and Articles of Association. The policy is to maintain income whilst preserving the value of investments.

Reserves policy

The trustees have formulated a policy to ensure that the unrestricted funds are at a level which equates to approximately three months unrestricted expenditure. This will provide sufficient funds to cover ongoing costs and respond to emergencies which arise from time to time.

As at 31 August 2025 the charitable company held unrestricted reserves of £708,730 (2024 £550,941) and restricted reserves of £5,429 (2024 £13,576).

As at 31 August 2025 the charitable company held total reserves of £714,159 (2024 £564,517).

Going concern

At the time of approving the accounts, 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 accounts.

Page 8

Tameside Link

Report of the Trustees for the Year Ended 31 August 2025

Strategic report

Financial and risk management

The trustees have a risk management strategy which comprises the following:

. An annual review of the principal risks and uncertainties that the charity faces

. The establishment of policies, system and procedures to mitigate those risks identified in the annual review.

. The implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise.

This work has identified that financial sustainability is the major financial risk for the charity.

Future plans

Future developments are restricted due to financial constraints and the trustees have agreed to focus on the day to day activities until they are in a less restricted financial position. This will then enable them to review and address future developments.

Structure, governance and management

Governing document

The charity constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006 and was incorporated in 1995. It is controlled by its governing document being its Memorandum and Articles of Association.

Recruitment and appointment of new trustees

The directors of the company are also charity trustees for the purpose of charity law and are elected to serve for a period of one year after which they must be re-elected at the next Annual General Meeting.

There are no changes in the trustees’ related parties from the previous year.

Organisational structure

The company is governed by its trustees who meet on a bi-monthly basis. It is the responsibility of the trustees to formulate the strategy and policies for the company, including entering into arrangements with local authorities and housing associations to provide supported accommodation for the clients concerned.

Induction and training of new trustees

The trustees are already familiar with the work and needs of the charity. However, the charity encourages additional training via a local voluntary support organisation, T3SC.

Wider network

Tameside Link works in partnership with various external organisations including Tameside Metropolitan Borough Council, Oldham Metropolitan Borough Council, St. Vincent's Housing Association, Irwell Valley Housing Association, Symphony Housing Association and Advance Housing Association.

Page 9

Tameside Link

Report of the Trustees for the Year Ended 31 August 2025

Structure, governance and management Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The last 12 months have seen significant challenges to the sector. The increases in the costs of living, adding significant financial pressure, in an operating environment where margins are tight. In comparison to peer organisations Tameside Link has been very successful in being able to show an operating profit and continue to build reserves.

Reference and administrative details Registered Company number 03054740 (England and Wales)

Registered Charity number 1046402

Registered office

Suite 12 St Michaels Court St. Michael's Square Ashton Under Lyne Lancashire OL6 6XN

Trustees

C M Etchells - Director C E Maher - Solicitor D Calvert - Retired Miss J Fraser - Housing Officer

Senior Statutory Auditor

Nicola Joyce

Auditors

Mitchell Charlesworth (Audit) Limited Mynshull House 78 Churchgate Stockport Cheshire SK1 1YJ

Non-Executive Director

Mark Dyer

Chief Executive Officer

C Etchells

Page 10

Tameside Link

Report of the Trustees for the Year Ended 31 August 2025

Statement of trustees' responsibilities

The trustees (who are also the directors of Tameside Link for the purposes of company law) are responsible for preparing the Annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs 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 those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement as to disclosure of information to auditors

So far as the trustees are aware, there is no relevant information (as defined by Section 418 of the Companies Act 2006) of which the charitable company's auditors are unaware, and each trustee has taken all the steps that they ought to have taken as a trustee in order to make them aware of any audit information and to establish that the charitable company's auditors are aware of that information.

We, the trustees of the charitable company who held office at the date of approval of these Financial Statements as set out above each confirm, so far as we are aware, that:

Auditors

The auditors, Mitchell Charlesworth (Audit) Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Report of the trustees, incorporating a Strategic report, approved by order of the board of trustees, as the company directors, on 2 June 2026 and signed on the board's behalf by:

C M Etchells - Trustee

Page 11

Report of the Independent Auditors to the Members of Tameside Link

Opinion

We have audited the financial statements of Tameside Link (the 'charitable company') for the year ended 31 August 2025 which comprise the Statement of financial activities, the Balance sheet, the Cash flow statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

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

Conclusions relating to going concern

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

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

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

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual report, other than the financial statements and our Report of the independent auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

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 this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Page 12

Report of the Independent Auditors to the Members of Tameside Link

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of 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 Report of the trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of trustees' responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Page 13

Report of the Independent Auditors to the Members of Tameside Link

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the independent auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities including fraud is detailed below.

We worked closely with the directors and senior management to identify the relevant laws and regulations and compliance therewith. Our procedures and sampling were designed to identify irregularities and remove the risk of material misstatements.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

As part of an audit in accordance with ISA's (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

Page 14

Report of the Independent Auditors to the Members of Tameside Link

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Nicola Joyce (Senior Statutory Auditor) for and on behalf of Mitchell Charlesworth (Audit) Limited Mynshull House 78 Churchgate Stockport Cheshire SK1 1YJ

Date: 3 June 2026

Page 15

Tameside Link

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 August 2025

31.8.25 31.8.24
Unrestricted Restricted Total Unrestricted Restricted Total
fund fund funds fund fund funds
Notes £ £ £ £ £ £
Income and
endowments from
Charitable 4
activities
Provision of support 2,308,333 - 2,308,333 1,865,892 16,560 1,882,452
Investment income 3 5,471 - 5,471 4,920 - 4,920
Total 2,313,804 - 2,313,804 1,870,812 16,560 1,887,372
Expenditure on
Charitable 5
activities
Provision of support 2,154,000 8,147 2,162,147 1,790,29 2,984 1,793,313
Other 2,015 - 2,015 1,107 - 1,107
Total 2,156,015 8,147 **2,164,162 ** 1,791,436 2,984 1,794,420
NET INCOME/ 157,789 (8,147) 149,642 79,376 13,576 92,952
(EXPENDITURE)
Reconciliation of
funds
Total funds brought 550,941 13,576 564,517 471,565 - 471,565
forward
Total funds carried 708,730 5,429 714,159 550,941 13,576 564,517
forward

The notes form part of these financial statements

Page 16

Tameside Link

Balance Sheet 31 August 2025

Unrestricted
fund
Restricted
fund
Notes
£
£
Fixed assets
Tangible assets
10
9,073
3,769
Current assets
Debtors
11
316,447
-
Cash at bank and in
hand
566,399
1,660
882,846
1,660
Creditors
Amounts falling
due within one year
12
(183,189)
-
Net current assets
699,657
1,660
Total assets less
current liabilities
708,730
5,429
NET ASSETS
708,730
5,429
Funds
14
Unrestricted funds
Restricted funds
Total funds		 31.8.25
31.8.24
Total
funds
Unrestricted
fund
Restricted
fund
Total funds
£
£
£
£
12,842
10,397
4,716
15,113
316,447
451,261
-
451,261
568,059
277,773
8,860
286,633
884,506
729,034
8,860
737,894
(183,189)
(188,490)
-
(188,490)
701,317
540,544
8,860
549,404
714,159
550,941
13,576
564,517
714,159
550,941
13,576
564,517
708,730
550,941
5,429
13,576
714,159
564,517		 31.8.25
31.8.24
Total
funds
Unrestricted
fund
Restricted
fund
Total funds
£
£
£
£
12,842
10,397
4,716
15,113
316,447
451,261
-
451,261
568,059
277,773
8,860
286,633
884,506
729,034
8,860
737,894
(183,189)
(188,490)
-
(188,490)
701,317
540,544
8,860
549,404
714,159
550,941
13,576
564,517
714,159
550,941
13,576
564,517
708,730
550,941
5,429
13,576
714,159
564,517
737,894
(188,490)
549,404
564,517
564,517
550,941
13,576
564,517

The 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 Board of Trustees and authorised for issue on 2 June 2026 and were signed on its behalf by:

C M Etchells - Trustee

The notes form part of these financial statements

Page 17

Tameside Link

Cash Flow Statement for the Year Ended 31 August 2025

Notes
Cash flows from operating activities
Cash generated from operations
16
Interest paid
Net cash provided by/(used in) operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
Net cash provided by/(used in) investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period		 31.8.25
£
282,099
(2,015)
280,084
(4,129)
5,471
1,342
281,426
286,633
568,059		 31.8.24
£
(46,722)
(1,107)
(47,829)
(9,368)
4,920
(4,448)
(52,277)
338,910
286,633

The notes form part of these financial statements

Page 18

Tameside Link

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. Accounting policies

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

The financial statements have been prepared in Pound 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.

Income

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

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Governance costs

Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practise.

Grants received

Income from grants is accounted for on a receivable basis.

Tangible fixed assets

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

Fixtures and fittings - 33% on cost and 15% on reducing balance Motor vehicles - 25% on reducing balance

Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses.

Taxation

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

Fund accounting

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

continued...

Page 20

Tameside Link

Notes to the Financial Statements - continued for the Year Ended 31 August 2025

1. Accounting policies - continued

Fund accounting

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

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.

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 future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities, which include creditors, 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.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The charitable company contributes to a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Going concern

The trustees expect that the company will continue to create positive cash flows for the foreseeable future and are confident that there is a reasonable expectation that the company will have adequate resources to continue in operational existence for the foreseeable future, being at least 12 months from the date of approval of the financial statements. Thus, the company has prepared the financial statements on a going concern basis.

continued...

Page 20

Tameside Link

Notes to the Financial Statements - continued for the Year Ended 31 August 2025

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the trustees are required to make judgements, estimates and assumptions about 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.

Critical accounting judgements and key sourced of estimation uncertainty

Accrued income is estimated based on a review of post year end sales invoices, where a pro rata basis is applied to the period covered by the invoice.

3.
Investment income
Deposit account interest
4.
Income from charitable activities
Activity
Individual service contracts Provision of support
Direct payment
Provision of support
Other income
Provision of support
Grants
Provision of support
5.
Charitable activities costs
Provision of support		 Direct
Costs
£
2,124,077		 31.8.25
£
5,471
31.8.25
£
1,211,569
1,041,760
55,004
-
2,308,333
Support
costs (see
note 6)
£
38,070		 31.8.24
£
4,920
31.8.24
£
940,930
888,270
36,692
16,560
1,882,452
Totals
£
2,162,147

continued...

Page 21

Tameside Link

Notes to the Financial Statements - continued for the Year Ended 31 August 2025

6. Support costs

Management
£
Provision of support
12,690		 Governance
Finance
costs
£
£
112
25,268		 Totals
£
38,070

7. Net income/(expenditure)

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

31.8.25 31.8.24
£ £
Auditors' remuneration 10,000 9,600
Auditors' remuneration for non audit work 15,268 17,275
Depreciation - owned assets 6,400 6,150
Other operating leases 53,823 37,601
8. Trustees' remuneration and benefits
31.8.25 31.8.24
£ £
Trustees' salaries 71,971 72,172
Trustees' social security 9,542 8,709
81,513 80,881

One of the trustees received remuneration from employment with the charity, this remuneration exceeded £60,000.

Trustees' expenses

No expenses were reimbursed to the trustees during the year in respect of direct charitable expenditure incurred on behalf of the charitable company (2024 £56 to one trustee).

continued...

Page 22

Tameside Link

Notes to the Financial Statements - continued for the Year Ended 31 August 2025

9. Staff costs

Staff costs
Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Management
Support staff		 31.8.25
£
1,750,387
177,595
33,416
1,961,398

31.8.25
1
63
64		 31.8.24
£
1,488,206
133,631
24,935
1,646,772
31.8.24
1
55
56

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

£60,001 - £70,000
£70,001 - £80,000
£80,001 - £90,000		 31.8.25
-
2
-
2		 31.8.24
1
-
1
2

continued...

Page 23

Tameside Link

Notes to the Financial Statements - continued for the Year Ended 31 August 2025

10. Tangible fixed assets

Cost
At 1 September 2024
Additions
At 31 August 2025
Depreciation
At 1 September 2024
Charge for year
At 31 August 2025
Net book value
At 31 August 2025
At 31 August 2024
11.
Debtors: amounts falling due within one year
Trade debtors
Other debtors
Prepayments and accrued income		 Fixtures
and
fittings
£
20,651
4,129
24,780
10,776
5,092
15,868
8,912
9,875		 Motor
vehicles
£
28,995
-
28,995
23,757
1,308
25,065
3,930
5,238
31.8.25
£
202,964
2,133
111,350
316,447		 Totals
£
49,646
4,129
53,775
34,533
6,400
40,933
12,842
15,113
31.8.24
£
354,873
2,332
94,056
451,261

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Page 24

Tameside Link

Notes to the Financial Statements - continued for the Year Ended 31 August 2025

12. Creditors: amounts falling due within one year

Social security and other taxes
Other creditors
Accrued expenses		 31.8.25
£
72,059
8,880
102,250
183,189		 31.8.24
£
58,503
7,818
122,169
188,490

13. Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years
14.
Movement in funds
Unrestricted funds
General fund
Restricted funds
Restricted fund
TOTAL FUNDS		 At 1.9.24
£
550,941
13,576
564,517		 31.8.25
£
33,000
86,400
119,400
Net
movement
in funds
£
157,789
(8,147)
149,642		 31.8.24
£
33,000
88,800
121,800
At
31.8.25
£
708,730
5,429
714,159

Page 25

continued...

Tameside Link

Notes to the Financial Statements - continued for the Year Ended 31 August 2025

14. Movement in funds - continued

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

Incoming
resources
£
Unrestricted funds
General fund
2,313,804
Restricted funds
Restricted fund
-
TOTAL FUNDS
2,313,804
Comparatives for movement in funds
At 1.9.23
£
Unrestricted funds
General fund
471,565
Restricted funds
Restricted fund
-
TOTAL FUNDS
471,565
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
1,870,812
Restricted funds
Restricted fund
16,560
TOTAL FUNDS
1,887,372		 Resources
expended
£
(2,156,015)
(8,147)
(2,164,162)
Net
movement
in funds
£
79,376
13,576
92,952
Resources
expended
£
(1,791,436)
(2,984)
(1,794,420)		 Movement
in funds
£
157,789
(8,147)
149,642
At
31.8.24
£
550,941
13,576
564,517
Movement
in funds
£
79,376
13,576
92,952

Page 26

continued...

Tameside Link

Notes to the Financial Statements - continued for the Year Ended 31 August 2025

14. Movement in funds - continued

Restricted funds held are in relation to grant income received to support the purchase and implementation of a digital social care product.

15. Related party disclosures

Consultancy fees of £12,150 were paid to the non-executive director during the year (2024 £1,950).

A family member of one of the trustees was employed by the charity and received remuneration amounting to £nil during the year (2024 £12,235).

Income generated from provision of support services provided to family members of two of the trustees amounted to £175,147 during the year (2024 £23,065). These services were provided on normal business terms.

One of the trustees provides consultancy services to Ancefin Property Management Limited and Purico Group Limited, the ultimate controlling party of Dovestone Holiday Park Ltd an organisation that provides accommodation for the service users of Tameside Link. Payments made for accommodation by Tameside Link during the year amounted to £28,800 to Dovestone Holiday Park Ltd and £6,785 to Ancefin Property Management Limited.

16. Reconciliation of net income to net cash flow from operating activities

31.8.25 31.8.24
£ £
Net income for the reporting period (as per the Statement of
financial activities) 149,642 92,952
Adjustments for:
Depreciation charges 6,400 6,150
Interest received (5,471) (4,920)
Interest paid 2,015 1,107
Decrease/(increase) in debtors 134,814 (220,500)
(Decrease)/increase in creditors (5,301) 78,489
Net cash provided by/(used in) operations 282,099 (46,722)
Analysis of changes in net funds
At 1.9.24 Cash flow At 31.8.25
£ £ £
Net cash
Cash at bank and in hand 286,633 281,426 568,059
286,633 281,426 568,059
Total 286,633 281,426 568,059

17. Analysis of changes in net funds

Page 27