Final DEVON LINK-UP REPORT AND ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2025 (REGISTERED CHARITY NUMBER: 1052687) Rici Devon Link Up
DEVON LINK-UP CHARITY INFORMATION For the Year Ended 31s* March 2025 ADDRESS: Heathfield Farm Station Road Broadclyst Exeter EX5 3AR CHARITY REGISTRATION NUMBER: 1052687 TRUSTEES: Mrs J A Cornwell Mrs JE Miller Mr P Gilpin Mr A Fox Mrs J Sanders Mr A Gardner Chair Treasurer SECRETARY: PROJECTS MANAGER: HEATHFIELD FARM MANAGER: Mrs JE Miller Ms Jo Morgan Mr Matthew Staite 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 315* March 2025 Page Trustees' Annual Report Accountants Report Statement of Financial Activities Balance Sheet Notes to the Accounts 1-4 5 6 - 8 9-10 11 - 14
DEVON LINK-UP REPORT OF THE TRUSTEES For the Year Ended 31 March 2025 The Trustees herein present their report along with the financial statements for the charity for the year ended 31s March 2025. 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 by 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 our work at Heathfield Farm, and through contracts with Torbay Council as well as ensuring our beneficiaries have opportunities 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 relevant managers 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, 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 March 2025 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 twenty 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: • Promote the rights of people with a learning disability and their carers • Support people in building links and networks in their community • Support people to speak up about things that are important to them • Maintain and support social networks • Recruit, train and support volunteers in various roles within Devon Link-Up 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 March 2025 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 in the examined accounts. 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 and their carers living in Devon. As resources change, 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: Select suitable accounting policies and then apply them consistently Make judgements and estimated that are reasonable and prudent State of whether applicable accounting standards and statements of recommended practise have been followed, subject to any departures disclosed and explained in the financial statements and; Prepare the financial statements on the going concerns basis unless it is inappropriate to presume that the charity will continue in operation. Page 3
DEVON LINK-UP REPORT OF THE TRUSTEES For the Year Ended 31* March 2025 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 31ST MARCH 2025 We report on the financial statements of Devon Link-Up for the year ended 31% March 2025 which are set out on pages six to fourteen. 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: Examine the accounts under section 145 of the 2011 Act: • To follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the 2011 Act) and; • To state whether particular matter have come to our attention. 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: (1) Which gives us reasonable cause to believe that, in any material respect, the requirements: : To keep accounting records in accordance with section 130 of the 2011 Act and: To prepared accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act Geraldine Coates Accounting Robson House, Chapel Street Honiton, Devon EX14 1EU Dated: Page 5
Income Resources Activities for Generating funds: Heathfield Farm Other Projects Investment Income Interest Received TOTAL INCOMING RESOURCES RESOURCES EXPENSES Costs of generating funds Charitable Activities: Activities undertaken Directly Charitable Activities Governance Costs TOTAL RESOURCES EXPENDED NET RESOURCES EXPENDED FOR THE YEAR Net Movements in Fund Balance at 1s April 2024 Prior year adjustments Balance at 31st March 2025 DEVON LINK-UP STATEMENT OF FINANCIAL ACTIVITIES INCOME AND EXPENDITURE For the Year Ended 315* March 2025 Note Unrestricted Funds € Restricted Total Funds Total Funds Funds 2025 € 2024 € 95,418 80,398 397 176,213 25,736 580 - 26,316 121,154 80,978 140,977 36,830 397 202,529 177,807 1b 2 3 4 4 5 13,870 136,531 3,716 154,117 22,096 (134,475) (112,379) 2,073 20,401 - 22,474 3,842 186,940 190,782 15,943 156,932 3,716 176,591 25,938 52,465 - 78,403 13,682 155,013 1,099 169,794 8,013 43,354 1,100 44,454 Page 6
DEVON LINK-UP STATEMENT OF FINANCIAL ACTIVITIES INCOME AND EXPENDITURE CONTINUED... For the Year Ended 31s* March 2025 Heathfield Farm 86,880 814 24,886 850 7,725 396 121,551 Other Projects Sales Income Sale of Produce Donation Income Grant Income Other Income Interest Income Total Income Expenditure Salaries (Less EA) Rent Travel & Subsistence Vehicle Expenses Insurance Advertising Bookkeeping Kitchen Expenses Produce Production Sundries & Refreshments Repairs & Renewals Staff Training PPE Expenses Plant Purchases Equipment & Materials Room Hire Subscriptions Office Costs Utilities Interest Paid Other Salaries 76,498 580 3,000 380978 80,762 67 - 678 188 2,011 1,430 793 797 109 58 4,773 1,685 479 5,264 1 99,095 22,456 38,072 2,465 - - 170 - 307 - 100 : - 867 - 296 165 - 31,338 Net Profit for the Year (2025): Add Profits/(Losses): Deprecation Charge: Total Net Profit for the Year (2025): Page 7 73,780 7,198 29,654 ( 3,716) 25,938
DEVON LINK-UP STATEMENT OF FINANCIAL ACTIVITIES PREVIOUS YEAR INCOME AND EXPENDITURE For the Year Ended 31st March 2024 Heathfield Farm € 105,122 557 7,040 17,418 10,840 140,977 Other Projects Sales Income Sale of Produce Donation Income Grant Income Other Income Total Income Expenditure Salaries Rent Travel & Subsistence Vehicle Expenses Insurance Advertising Bookkeeping Kitchen Expenses Sundries & Refreshments Repairs & Renewals Staff Training PPE Expenses Plant Purchases Equipment & Materials Room Hire Subscriptions Office Costs Utilities Recruitment Other Salaries 36,830 : - 36,830 113,564 230 197 2,607 60 612 2,217 7 196 9 106 685 - 9 350 6,761 410 6,306 24,031 120 566 156 9 - - 514 260 - - _8,346 134,327 6,650 Net Profit for the Year (2024): Add Profits/(Losses): Deprecation Charge: Total Net Profit for the Year (2024): 34,368 2,462 9,113 ( 1,099) 8,014 Page 8
DEVON LINK-UP BALANCE SHEET As at 31st March 2025 31/03/2025 Note 6 FIXED ASSETS 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 3,652 11,476 64,242 75,718 966) ( 966) 74,752 - 78,404 78,404 78,404 Page 9 31/03/2024 € 4,394 25,234 33,207 58,441 (10,370) (10,370) 48,070 52,466 52,465 = 52,466
DEVON LINK-UP BALANCE SHEET AS AT 31ST MARCH 2025 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 10
1. DEVON LINK-UP NOTES TO THE ACCOUNTS For the Year Ended 31st March 2025 ACCOUNTING POLICIES a) b) c) d) Historical Cost Convention The accounts have been prepared under the historical cost convention, and in accordance with the Statement of Recommended Practise (SORP 2008). 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. Resources Expended Resources expended are recognised in the year in which they are incurred. 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 Fixtures & Fittings Farm Equipment 20% Reducing Balance 20% Reducing Balance 20% Reducing Balance ACTIVITIES UNDERTAKEN DIRECTLY Unrestricted Funds Restricted Funds € Total 2025 Total 2024 € Utilities/Telephone and Postage Kitchen Expenses Produce Production Plant Purchases Advertising Rent Repair & Maintenance Insurance Equipment & Materials 4,723 1,244 690 4,153 312 692 590 1,466 13,870 Page 11 706 186 103 620 47 - 104 88 219 2,073 5,429 1,430 793 4,773 359 - 796 678 1,685 15,943 7,127 2,373 : 60 120 196 2,607 1,199 13,682
GOVERNANCE COSTS NET RESOURCES EXPENDED Net resources expended is stated after charging 2025 € 3,716 5. CHARITABLE ACTIVITIES Staff Costs Bookkeeping Travel Office Costs Staff Training HR Support Room Hire Social Expenditure Volunteer Expenses Other Expenses/Petty Cash DEVON LINK-UP NOTES TO THE ACCOUNTS For the Year Ended 31* March 2025 Unrestricted Restricted Funds Funds 130,649 1,750 2,204 674 182 - 754 267 - 51 19,522 261 329 101 27 40 - 8 136,531 20,401 Total 2025 150,171 2,011 2,533 775 209 307 156,932 Total 2024 137,595 612 993 359 260 131 410 14,652 155,013 Depreciation - owned assets NET MOVEMENT IN FUNDS 2024 1,099 Unrestricted Restricted a) Heathfield Farm Balance b/fwd Other incoming Resources Less: Activities Undertaken Directly Governance Costs Support Costs Balance c/fwd (81,851) 95,815 13,580 3,716 72,634 (75,966) € 61,960 25,736 2,029 10,853 74,814 Total Funds 2025 (19,891) 121,551 15,609 2,639 83,487 75) Page 12
5. NET MOVEMENT IN FUNDS DEVON LINK-UP NOTES TO THE ACCOUNTS For the Year Ended 31s+ March 2025 Unrestricted Restricted b) Other Projects Balance b/fwd Other Incoming Resources Less: Activities Undertaken Directly Governance Costs Support Costs Balance c/fwd C) Previous Project Areas Combined (Not Used) Balance b/fwd Other Incoming Resources Less: Activities Undertaken Directly Governance Costs Support Costs Balance c/fwd (70,830) 80,398 628 580 44 9,548 ( 8,383) 63,897 ( 54,621) 18,206 18,206 - 18,206 124,352 124,352 124,352 Page 13 Total Funds 2025 € (70,202) 80,978 336 - 73,445 (63,004) 142,559 142,559 142,559
DEVON LINK-UP NOTES TO THE ACCOUNTS For the Year Ended 31s March 2025 Fixed Assets Farm Equipment Large Tools Office Equipment Cost As at 1% April 2024 Additions Disposals As at 31st March 2025 DEPRECATION As at 1s April 2024 Released on Disposal Charge for the Year As at 31 March 2025 1,290 : 1,290 567 145 712 876 409 - 1,285 315 - 194 509 NET BOOK VALUES 315 March 2025 578 ==--__-=_=========== 31S March 2024 723 Fixtures & Total Fittings 10,250 2,564 ( 9,765) 3,049 7,403 ( 7,225) 574 752 4,211 ( 4,211) - 3,948 ( 3,948) € 776 2,297 ====================: 561 2,847 263 ========================>====== ======== 16,627 2,973 (13,976) 5,624 12,233 (10,917) 913 2,229 3,395 ====== 4,394 ====== Page 14