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2022-03-31-accounts

DEVON LINK-UP

REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2022

(REGISTERED CHARITY NUMBER: 1052687)

DEVON LINK-UP

CHARITY INFORMATION For the Year Ended 31[st] March 2022

ADDRESS: Heathfield Farm
Station Road
Broadclyst
Exeter
EX5 3AR
CHARITY REGISTRATION NUMBER: 1052687
TRUSTEES: Mrs J A Cornwell Chair
Mrs J E Miller Treasurer
Mr P Gilpin
Mr A Fox
SECRETARY: Mrs J E Miller
MANAGER: Ms Jo Morgan
ACCOUNTANTS: Geraldine Coates Accounting
Robson House
Chapel Street
Honiton
Devon
EX14 1EU
BANKERS: Lloyds TSB
84 High Street
Honiton
Devon

DEVON LINK-UP

INDEX TO THE ACCOUNTS For the Year Ended 31[st] March 2022

Page
Trustees’ Annual Report 1 – 4
Accountants Report 5
Statement of Financial Activities 6 – 7
Balance Sheet 8 – 9
Notes to the Accounts 10 – 16

DEVON LINK-UP

REPORT OF THE TRUSTEES For the Year Ended 31[st] March 2022

The Trustees herein present their report along with the financial statements for the charity for the year ended 31[st] March 2022. The financial statements have been prepared in accordance with the accounting policies set out the accounts and comply with the charity’s constitution, the Charities Act 1993, and the statement of Recommended Practise: Accounting and Reporting byVo Charities 2008.

STRUCTURE, MANAGEMENT & GOVERNANCE

Devon Link-Up is an unincorporated charity, established in 1991 and registered under its current charity number in 1996. It is an independent, User-Led, voluntary organisation, working in Devon, currently supporting approximately two hundred and fifty people with learning disabilities.

Devon Link-Up is dedicated to supporting people to have a voice and choice about their lives so that they have active and fulfilled lives within their community. Our main areas of work delivered through various projects have continued throughout the year and focus on social activities, having a voice and being supported to speak up about issues that are important.

We have continued to develop our projects, so they offer increased independence and inclusion for our members.

The Trustees are elected annually by members at the Annual General Meeting. The constitution provides for no more than 9 Trustees who must include a Chairperson, Deputy Chairperson, Secretary, Treasurer and any other officers as the Trustees shall from time to time determine.

The day-to-day operation of the charity is delegated to the charity Chief Officer by a Management Committee which meets 8 times each year.

An essential part of the governance of the charity is that it is user led with a service user being supported by volunteers who also sit on the Management Committee, as a consequence the organisation is co-chaired.

RISK MANAGEMENT

The Trustees of Devon Link-Up, with a Chief Officer and other members of staff, have considered the major risks to which the charity and its users are exposed and established systems and procedures to manage those risks. 35 major policies, including for example, those relating to Health and Safety, Equal Opportunities, Safeguarding Adults and Children and financial management continue to be reviewed and updated as part of an on-going policy review programme.

OBJECTIVES AND ACTIVITIES

The objectives of the Charity:

To promote any charitable purpose for the benefit of persons with learning disabilities and in particular but not by limitation (a) promote the involvement of the community in the care and welfare of such persons and (b) promote and assist in the integration of such persons into the community.

Page 1

DEVON LINK-UP

REPORT OF THE TRUSTEES For the Year Ended 31[st] March 2022

The charity trustees have compiled with their duty as detailed in section 17(5) of the 2011 Charities Act by preparing a Public Benefit Statements (see below).

Public Benefit Statement

There are an estimated sixteen thousand people with learning disabilities, living in Devon, many of whom are socially isolated and have limited opportunities for integrating into their community. During the last year Devon Link-Up has maintained is dedication to helping people enjoy their lives by giving them a voice and choice about the things they do. It is our aim to encourage new skills and when experience in the anticipation that people will build confidence, self-esteem and greater independence.

With the limited opportunities provided by statutory services and ever decreasing access to support, Devon Link-Up works increasingly hard to act as a safe and integral part of the life of many people with learning disabilities in Devon. Moreover, it is well respected by and complimentary to the other service providers in the area from both statutory and voluntary sectors.

Devon Link-Up aims to ensure that people have access to an independent service where they can make real choices and have a voice about all aspects of their life. The reduction of isolation and the creation of real friendships and access to the local community are key drivers for the organisation.

Our budget is used to:

Devon Link-Up also has a small team of volunteers who assist the organisation in a variety of ways, their valuable time is greatly appreciated.

The work of Devon Link-Up benefits not just the members but also the wider community when awareness and understanding is increased. We are proud of our achievements in helping overcome some of the inequalities learning disables people face in Devon.

ACHIEVEMENTS AND PERFORMANCE

The achievements and performance of the charity are closely monitored by the Trustees and are summarised in the annual report.

MONITORING ACHIEVEMENT

The Trustees recognise the importance of monitoring and evaluating services against the organisation’s aims to ensure proper governance and continued progress and development.

Page 2

DEVON LINK-UP

REPORT OF THE TRUSTEES For the Year Ended 31[st] March 2022

The Trustees receive a report of, and talk about, the achievements of each of the projects at each meeting. Feedback from service users, carers, staff members and volunteers is an important component of the monitoring process. The Trustees also consider formal evaluation which is carried out regularly in the form of a user-friendly questionnaire sent to all stakeholders.

FINANCIAL REVIEW

The charity is reliant on charitable grants from donors together with income from working via local authority contracts as identified examined accounts. Due to the economic state of austerity measures the amount of income has decreased which places greater challenges on the organisation to ensure stability for the future.

PLANS FOR THE FUTURE

It can be seen from the Annual Report that Devon Link-Up continued to be a dynamic organisation, always seeking to devote its resources to meeting the need of people with learning disabilities living in Devon. As resources become more restricted our skills and values continue to guide the future direction of the organisation.

RESERVES

The Charity reserves are set at an agreed level and the Trustees regularly monitor the levels to ensure all needs can be met as agreed in the Reserves Policy.

TRUSTEES’ RESPONSIBILITIES IN RELATION TO FINANCIAL STATEMENTS

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving true and fair view, the Trustees should follow best practise and:

Page 3

DEVON LINK-UP

REPORT OF THE TRUSTEES For the Year Ended 31[st] March 2022

The Trustees are responsible for keeping accounting records which disclose, with reasonable accuracy, the financial position of the charity with which to ascertain the financial position of the charity (Accounts and Reports) Regulations and the provisions of the trust deed. The Trustees are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

BY ORDER OF THE BOARD OF TRUSTEES

……………………………….. Mrs J A Cornwell CHAIR

Page 4

DEVON LINK-UP

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF

FOR THE YEAR ENDED 31[ST] MARCH 2022

We report on the financial statements of Devon Link-Up for the year ended 31[st] March 2022 which are set out on pages six to fifteen.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The Charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is our responsibility to:

Basis of independent examiner’s report

Our examination was carried out in accordance with the General Directions given by the Charity Commissioners An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of unusual items or disclosure in the accounts, and the seeking of explanations form your as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts. We conducted audit in accordance with United Kingdom Auditing Standards issued by the Auditing Practices Board.

Independent examiners’ statement

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

……………………………………………………………..

Geraldine Coates Accounting Robson House, Chapel Street Honiton, Devon EX14 1EU

Dated: …………………………………………………

Page 5

DEVON LINK-UP

STATEMENT OF FINANCIAL ACTIVITIES INCOME AND EXPENDITURE

For the Year Ended 31st March 2022
Unrestricted Restricted Total Funds Total Funds
Note Funds Funds 2022 2021
£ £ £ £
Income Resources
Activities for Generating funds:
Lloyds – Zest - - - -
Issued Based Advocacy - - - 1,724
Core Development - - - 49,180
Safe Place - - - 510
Socials - - - -
Parents Link - - - -
Bridging the Gap - - - 2,166
Plymouth - - - 3,000
Information Link - - - -
Partnership Board - - - 17,690
NHS Quality Checking - - - -
Broadclyst Farm - - - 1,183
COVID Response - - - 100,959
Heathfield Farm 97,667 22,464 120,131 -
Other Projects 56,366 11,808 68,174 -
Investment Income
Interest Received - - - -
TOTAL INCOMING
RESOURCES 1b - - - 176,412
RESOURCES EXPENSES
Costs of generating funds
Charitable Activities:
Activities undertaken Directly
2
10,871 2,499 13,370 28,100
Charitable Activities 3 190,933 43,566 234,499 21,522
Governance Costs 4 - - - 168,721
TOTAL RESOURCES EXPENDED 201,804 46,065 247,869 218,343
NET RESOURCES EXPENDED FOR
THE YEAR 4 (47,771) (11,793) (59,564) (41,931)
JRS Grant Received - 1,766
1,766
Net Movements in Fund (47,771) (10,027) (57,798) (41,931)
Balance at 1st April 2021 18,208 106,803 125,012 166,943
Prior year adjustments - - - -
Balance at 31st March 2022 5 (29,563) 96,776 67,214 125,012

Page 6

DEVON LINK-UP STATEMENT OF FINANCIAL ACTIVITIES INCOME AND EXPENDITURE CONTINUED… For the Year Ended 31[st] March 2022

Heathfield Farm
£
£
Sales Income
94,097
Donation Income
22,464
Other Income
3,570
Total Income
1 20,131
Expenditure
Salaries
1 17,413
Rent
-
Travel & Subsistence
5,515
Insurance
600
Advertising
122
Bookkeeping
-
Sundries & Refreshments
3,513
Repairs & Renewals
3,707
Staff Training
978
Telephone
546
Postage
22
Stationery
127
Equipment
6,269
Fundraising Costs
1,440
External Agent Costs
176
Room Hire
-
Subscriptions
-
Office Costs
558
Computer Charges
36
Printing
-
Recruitment
264
Developments
1,159
1 42,445
Net Profit for the Year:
( 22,314)
Add Profits/(Loss):
Deprecation Charge:
Other Income
JRS Grants
Total Net Profit for the Year:
Page 7
Other Projects
£
£
41,640
11,808
14,726
68,174
60,211
1,440
1,388
2,088
-
394
515
-
1,008
112
119
349
202
18,720
1,140
112
604
-
488
50
396
14,764
1 04,100
( 35,926)
( 58,240)
1,324
1,766
( 57,798)

DEVON LINK-UP

BALANCE SHEET As at 31[st] March 2022

Note
FIXED ASSETS
6
Tangible Assets
CURRENT ASSETS
Debtors
Cash at Bank & in hand
CURRENT LIABILITIES
Creditors and accruals
NET CURRENT ASSETS
Creditors: amounts falling
due after more than one
year
NET ASSETS
FUNDS
Unrestricted
Restricted
Transferred restriction to un-
restricted
TOTAL FUNDS
31/03/2022
£
£
5,294
-
56,999
56,999
( 312)
( 312)
56,687
-
61,981
61,981
-
-
61,981
31/03/2021
£
£
2,205
5,544
139,852
145,396
(15,849)
(15,849)
129,547
-
131,752
131,752
-
-
131,752
31/03/2021
£
£
2,205
5,544
139,852
145,396
(15,849)
(15,849)
129,547
-
131,752
131,752
-
-
131,752

(15,849)

129,547

-
131,752
131,752
-
-
131,752

Page 8

DEVON LINK-UP

BALANCE SHEET AS AT 31[ST] MARCH 2022

In preparing these financial statements, the trustees have taken advantage of special exemptions applicable to small charities. The trustees have done so on the grounds that, in their opinion, the charity is entitled to the benefits of those exemptions because it meets with the qualifying condition for small charities as stated in Section 130 of the Charities Act 2011.

……………………………………………………….. Mrs J A Cornwell (CHAIRPERSON)

…………………………………………………………. Mrs J E Miller (SECRETARY & TREASURER)

Approved by the Committee on …………………………………………………

Page 9

DEVON LINK-UP

NOTES TO THE ACCOUNTS For the Year Ended 31[st] March 2022

1. ACCOUNTING POLICIES

a) Historical Cost Convention

The accounts have been prepared under the historical cost convention, and in accordance with the Statement of Recommended Practise (SORP 2008).

b) Incoming Resources

Income is received by way of funding and donations and is included in the Statement of Financial Activities when receivable.

Income from investments is included in the year in which it is receivable.

c) Resources Expended

Resources expended are recognised in the year in which they are incurred.

d) Tangible Fixed Assets and Depreciation

Depreciation is provided at rates calculated to write off less residual value of each asset over their expected useful life, as follows:

Office Equipment - 20% Reducing Balance
Fixtures & Fittings - 20% Reducing Balance
Farm Equipment - 20% Reducing Balance

2. ACTIVITIES UNDERTAKEN DIRECTLY

Unrestricted Restricted Restricted Total Total
Funds Funds 2022 2021
£ £ £ £
Telephone and Postage 649 150 799 2,264
Stationery 430 96 526 539
Advertising 99 23 122 996
Rent 1,180 260 1,440 4,824
Insurance 2,198 490 2,688 3,238
Small Office Equipment 5,243 1,228 6,471 16,238
Depreciation 1,072 252 1,324 551
10,871 2,499 13,370 28,650

Page 10

DEVON LINK-UP NOTES TO THE ACCOUNTS For the Year Ended 31[st] March 2022

3. CHARITABLE ACTIVITIES

3.
CHARITABLE ACTIVITIES
3.
CHARITABLE ACTIVITIES
3.
CHARITABLE ACTIVITIES
Unrestricted
Restricted
Total
Total
Funds
Funds
2022
2021
£
£
£
£
Staff Costs
144,477
33,147
177,624
148,502
Subcontracting
-
-
-
21,522
Accommodation
-
-
-
-
Bookkeeping
323
71
394
890
Travel
5,605
1,298
6,903
4,071
Office Costs
876
206
1,082
336
Staff Training
1,618
368
1,986
-
Room Hire
91
21
112
540
Social Expenditure
20,861
4,643
25,504
14,382
Volunteer Expenses
539
121
660
-
Other Expenses/Petty Cash
16,543
3,691
20,234
-
190,933
43,566
234,499
190,243
4.
GOVERNANCE COSTS
Accountancy
-
-
-
-
NET RESOURCES EXPENDED
Net resources expended is
stated
after charging
2022
2021
£
£
Depreciation – owned assets
1,324
551
5.
NET MOVEMENT IN FUNDS
Unrestricted
Restricted
Total
Funds
2022
£
£
£
a) Lloyds Zest
Balance b/fwd (inc. Zest for life)
( 3,741)
-
( 3,741)
Other incoming Resources
-
-
-
( 3,741)
-
( 3,741)
Less: Activities Undertaken Directly
-
-
-
Governance Costs
-
-
-
Support Costs
-
-
-
Balance c/fwd
( 3,741)
-
( 3,741)
Page 11

(
(
3,741)

(

-
-
-
3,741)

DEVON LINK-UP

NOTES TO THE ACCOUNTS For the Year Ended 31[st] March 2022

5.

NET MOVEMENT IN FUNDS
Unrestricted
Restricted
£
£
b) Core Development
Balance b/fwd
(63,079)
-
(
Other Incoming Resources
-
-

(63,079)
-
(
Less: Activities Undertaken Directly
-
-
Governance Costs
-
-
Support Costs
-
-
Balance c/fwd
(63,079)
-
(
c) Engagement
22,455
Balance b/fwd
-
-
Other Incoming Resources
-
-
22,455
-
Less: Activities Undertaken Directly
-
-
Governance Costs
-
-
Support Costs
-
-

Balance c/fwd
22,455
-
d) Issue Based Advocacy
( 1,937)
11,072
Balance b/fwd
-
-
Other Incoming Resources
-
-
( 1,937)
11,072
Less: Activities Undertaken Directly
-.
-.
Governance Cost
-.
-.
Support Costs
-.
-.
Balance c/fwd
( 1,937)
11,072
e) DPLULO-FF
Balance b/fwd
4,201
-
Other Incoming Resources
-
-
4,201
-
Less: Activities Undertaken Directly
-
-
Governance Costs
-
-
Support Costs
-
-
Balance b/fwd
4,201
-
Total
Funds
2022
£
63,079)
-
63,079)
-
-
-
63,079)
22,455
-
-
22,455
-
-
-
22,455
9,135
-
-
9,135
-.
-.
-.
9,135
4,201
-
4,201
-
-
-
4,201

Page 12

DEVON LINK-UP

NOTES TO THE ACCOUNTS For the Year Ended 31[st ] March 2022

5.

NET MOVEMENT IN FUNDS
Unrestricted
Restricted
£
£
f) Safe Place
Balance b/fwd
( 2,041)
16,411
Other Incoming Resources
-
-
( 2,041)
16,411
Less: Activities Undertaken Directly
-
-
Governance Costs
-
-
Support Costs
-
-
Balance c/fwd
( 2,041)
16,411
g) CQC
Balance b/fwd
( 357)
-
(
Other Incoming Resources
-
-
( 357)
-
(
Less: Activities Undertaken Directly
-
-
Governance Costs
-
-
Support Costs
-
-

Balance b/fwd
( 357)
-
(
h) Socials
19,895
-
Balance b/fwd
-
-
Other Incoming Resources
-
-
19,895
-
Less: Activities Undertaken Directly
-
-
Governance Costs
-
-
Support Costs
-
-
Balance b/fwd
19,895
-
i) All About Me
Balance b/fwd
-
2,103
Other Incoming Resources
-
-
-
2,103
Less: Activities Undertaken Directly
-
-
Governance Costs
-
-
Support Costs
-
-
Balance c/fwd
-
2,103
Total
Funds
2022
£
14,370
-
14,370
Total
Funds
2022
£
14,370
-
14,370
-
-
-
14,370
357)
-
357)

-
-
-
357)

19,895
-
-
19,895
-
-
-
19,895

2,103
-
2,103

-
-
-
2,103

Page 13

DEVON LINK-UP

NOTES TO THE ACCOUNTS For the Year Ended 31[st ] March 2022

5.

NET MOVEMENT IN FUNDS
Unrestricted
Restricted
£
£
j) Parents Link
Balance b/fwd
-
5,307
Other Incoming Resources
-
-
-
5,307
Less: Activities Undertaken Directly
-
-
Governance Costs
-
-
Support Costs
-
-

Balance b/fwd
-
5,307
k) Bridging the Gap
Balance b/fwd
-
4,687
Other Incoming Resources
-
-
-
4,687
Less: Activities Undertaken Directly
-
-
Governance
-
-
Support Costs
-
-
Balance b/fwd
-
4,687
l) Information Link
Balance b/fwd
-
( 1,441)
(
Other Incoming Resources
-
-
-
( 1,441)
(
Less: Activities Undertaken Directly
-
-
Governance
-
-
Support Costs
-
-
Balance b/fwd
-
( 1,441)
(
m) Plymouth
Balance b/fwd
-
5,123
Other Incoming Resources
-
-
-
5,123
Less: Activities Undertaken Directly
-
-
Governance
-
-
Support Costs
-
-
Balance b/fwd
-
5,123
Total
Funds
2022
£
5,307
-
5,307
-
-
-
5,307
4,687
-
4,687
-
-
-
4,687
1,441)
-
1,441)
-
-
-
1,441)
5,123
-
5,123
-
-
-
5,123

Page 14

DEVON LINK-UP

NOTES TO THE ACCOUNTS For the Year Ended 31[st] March 2022

n) Partnership Board
Balance b/fwd
Other Incoming Resources
Less: Activities Undertaken Directly
Governance
Support Costs
Balance b/fwd
o) NHS Quality Checking
Balance b/fwd
Other Incoming Resources
Less: Activities Undertaken Directly
Governance
Support Costs
Balance b/fwd
p) Broadclyst Farm
Balance b/fwd
Other Incoming Resources
Less: Activities Undertaken Directly
Governance
Support Costs
Balance b/fwd
q) COVID Response
Balance b/fwd
Other Incoming Resources
Less: Activities Undertaken Directly
Governance
Support Costs
Balance b/fwd
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
20,502
-
20,502
-
-
-
20,502
28,745
-
28,745
-
-
-
28,745
4,000
-
4,000
-
-
-
4,000
53,572
-
53,572
-
-
-
53,572
20,502
-
20,502
-
-
-
20,502
28,745
-
28,745
-
-
-
28,745
4,000
-
4,000
-
-
-
4,000
53,572
-
53,572
-
-
-
53,572

Page 15

DEVON LINK-UP

NOTES TO THE ACCOUNTS For the Year Ended 31[st] March 2022

6. Fixed Assets

FARM
OFFICE
FIXTURES &
EQUIPMENT
EQUIPMENT
FITTINGS
TOTAL
£
£
£
COST
As at 1stApril 2021
-
6,431
4,211
10,642
Additions
800
3,613
-
4,413
Disposals
-
-
-
-

As at 31stMarch 2022
800
10,044
4,211
15,055
DEPRECIATION
As at 1stApril 2021
-
4,740
3,697
8,437
Charge for the year
160
1,061
103
1,324
Disposals
-
-
-
-

As at 31stMarch 2022
160
5,801
3,800
9,761
Net Book Values
As at 31stMarch 2022
640
4,243
411
5,294
======
======
======
======
As at 31stMarch 2021
-
1,691
514
2,205
======
======
======
======

Page 16