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