2021-03-31-accounts - Children's Links

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			Page
Reference and administrative	details
Trustees' report
Auditor's report
Consolidated Statement of Financial		Activities	14
Consolidated Balance Sheet			15
Charitable Company Balance	Sheet		16
Consolidated Statement of Cash Flows			17
Notes to the financial statements			18 —34

CHARITY REGISTRATION	CHARITY REGISTRATION	CHARITY REGISTRATION	NUMBER	1071058
COMPANY	REGISTRATION		NUMBER	03484661
TRUSTEES				KTruscott - Chair
				R Croft - Vice-chair
				A Wright
				T Nicholds
				S Buik (Appointed			27/07/2021)
				A Brook (Deceased			26/03/2021)
CHIEF EXECUTIVE OFFICER				K Parsons
PRINCIPAL	/ REGISTERED		OFFICE	Suite 1 8 4
				Gymphlex Buildings
				Boston Road
				Horncastle
				LN9 6HU
INDEPENDENT		AUDITORS		Bostockwhite	Limited
				Cabourn House
				Station Street
				Bingham
				Nottinghamshire
				NG13 8AQ
BANKERS				Santander UK	pic
				Bridle Road
				Bootle
				Merseyside
				L304GB
SOLICITORS				Browne Jackson		LLP
				Mowbray House
				Castle Meadow		Road
				Notting ham
				NG2 1BJ

Risk		Amelioration	Amelioration	Amelioration			Ex ected outcome
Impact of COVID-19 on the Charities ability to continue service delivery.		Remodelling of service where appropriate.				delivery	Negotiated with funders to ensure levels of income are sustained.
		Maximise	government			initiatives
		to support		business.			Additional funding realised to
							cover costs where services
		Seek new funding and develop new service opportunities.					unable to function to enable reopening at appropriate time.
							New funding realised alongside
							new services, both short and
							long term, have evolved with
							success.
							Increased emphasis of the use
							of technology in the delivery of services as well as
							communication across teams.
Impact of workforce	COVID-19 on the	Ensuring workforce is a priority.			well being		Well being bulletins shared.
							Whole team day, on line with
							hampers sent.
							Regular key messages and offers of support.
							Use of technology to ensure
							regular and appropriate levels
							of communication.

								2021		2020
		Notes	Unrestricted		Restricted			Total		Total
				E'000		E'000		E'000		E'000
INCOME
Donations
Charitable activities				889		218		1, 'I 07		1,223
Other trading activities				252				252		499
Other income				123				123
Total income				1,266		218		1,484		1,729
EXPENDITURE
Charitable activities			(	973)	(	225)	(	1,198)	(	1,284)
Other trading activities			(	248)			(	248)	(	498)
Total expenditure			(	1,221)	(	225)	(	1,446)	(	1,782)
Net income/(expenditure)				45	(	7)		38	(	53)
Extraordinary items										382
Transfers between	funds
Net movement in funds				45	(	7)		38		329
Reconciliation offunds:
Total funds brought	forward	20b	(	52)		35	(	17)	(	346)
Total funds carried	forward	20a	(	7)		28		21	(	17)

		Notes		2021		2020
				E'000		E'000
FIXEDASSETS
Intangible assets		14
Tangible fixed assets		15a		36		45
TOTAL FIXEDASSETS						45
CURRENT ASSETS
Debtors		17		36		31
Cash at bank and in hand		23		201		99
TOTAL CURRENT ASSETS				237		130
LIABILITIES
Creditors: amounts falling due	within one year	18	(	252)	(	192)
NET CURRENT LIABILITIES			(	15)	(	62)
Creditors: amounts falling due	in over one year
TOTAL NET ASSETS/(LIABILITIES)				21		17)
FUNDS OF THE CHARITY:
Unrestricted funds Designated funds		20 20		8) 1		53)
Restricted funds		20		28		35
TOTAL FUNDS				21		17)

			Notes	Notes	2021		2020
					F'000		E'000
FIXEDASSETS
Tangible fixed assets				15b	35		45
TOTAL FIXEDASSETS							45
CURRENT ASSETS
Debtors				17	31		93
Cash at bank and	in hand				88		21
TOTAL CURRENT ASSETS					119		114
LIABILITIES
Creditors: amounts	falling due	within one	year	18	94)	(	135)
NET CURRENT ASSETS/(LIABILITIES)					25	(	21)
Creditors: amounts	falling due	in over one	year
TOTAL ASSETS					60		24
FUNDS OF THE CHARITY:
Unrestricted funds				20	31		12)
Designated funds				20	1		1
Restricted funds				20	28		35
TOTAL FUNDS					60		24

						Notes	2021	2020
							F'000	F'000
Cash Flows from Operating		Activities
Net cash provided by/(used			in)
operating activities						22	113	60)
Cash Flows from Investing		Activities
Purchase of property,		plant	and equipment					23)
Change in cash and cash	equivalents			in	the
reporting period							102	83)
Cash and cash equivalents	at the		beginning		of
the reporting period							99	182
Cash and cash equivalents		at the end		of	the
reporting period							201	99

2	Donations
						2021	2020
						E'000	E'000
	Donations
	All donations	received	in	2021 and 2020 relate to unrestricted	funds.
3	Income from	charitable		activities
						2021	2020
						E'000	E'000
	Childcare fees					710	891
	Membership	fees				1	4
	Training fees					7	8
	Grants (see below)					370	291
	Other fees					19	29
						1,107	1,223

Grants
									2021	2020
									E'000	F'000
Local authority income									43	4'I
Big Lottery	and European	Social	Fund-						25	24
Building	Better Opportunities		Move Grant
Big Lottery	and European	Social	Fund-						15	24
Building	Better Opportunities		Engagement		into Learning			Grant
Big Lottery and European		Social	Fund-						97	113
Building	Better Opportunities		Steps Forward			Grant
CYPVSF									20	20
CAFCASS									13	14
Big Lottery and European		Social	Fund-						22	35
Building	Better Opportunities		Building	Connections			Grant
Mass Vaccination Programme—			Lincolnshire						79
Other grants	and awards								56	20
									370	291

							2021		2020
							F'000		E'000
Turnover							246		497
Payment to childcare settings Wages, salaries and recruitment Administrative expenses Accountancy fees						( ( ( (	234) 6) 6) &)	( ( ( (	473) 18) 5) 2)
Net loss for the year					(		2)	(	1)
The Charity	also operates a shop	in Horncastle,	selling donated	goods:
							2021		2020
						F.'000		F'000
Shop takings

					2021	2020
					F'000	E'000
Coronavirus	Job Retention		Scheme		73
Coronavirus/lockdown		support		grants	50
					123

Analysis	of expend	iture on	charitable activities ex	panded by activity —cur	rent year
				Direct	Support	2021
				costs	costs	costs
Charitable	activities:			P'000	F'000	E'000
Care and	education	of young	people	980	218	1,198
				980	218	1,198

6b	Analysis	o	f expendi	ture	on charitable activities ex	panded by activity —p	rior year
						Direct	Support	2020
						costs	costs	costs
	Charitable		activities:			f'000	E'000	E'000
	Care and	education		ofyoung people		1,053	231	1,284
						1,053	231	1,284
7	Analysis	ofsupport		costs
							2021	2020
							F'000	E'000
	Staff travel		and subsistence				3	2
	Staff training						2	4
	Stationery	and postage					2	1
	Premises	costs and		equipment			29	17
	ICTcosts						8	11
	Insurance						11	10
	Legal and	professional					15	23
	Wages and		salaries				127	129
	Recruitment		and other staff costs				3	3
	Pension costs						4	4
	Amortisation		of goodwill					11
	Governance		costs				10	11
	Bad debts						4	5
							218	231
8	Analysis	of governance			costs
							2021	2020
							E'000	E'000
	Audit fees						10	10
	Cost ofTrustees' meetings							1
							10

Analysis ofstaff costs and key management	personnel
	2021	2020
	f'000	f'000
Wages and salaries	846	884
Social security costs	44	45
Pension	13	14
	903	943

The average monthly head count was as fol	lows:
	2021	2020
	Number	Number
Operational	69	80
Administration	5	5
	74	85

Net incoming resources
			2021	2020
			F'000	E'000
Net incoming resources	is stated after charging:
Depreciation of charitable	assets owned	by group	20	26
Amortisation of intangible	fixed assets			11
Operating lease charges			45	31
Auditor's remuneration:
- for audit services			10	10

14	Intangible fixed assets - group
		Goodwill
		E'000
	Cost less impairment:
	At 1 April 2020 and 31 March 2021	97
	Amortisation:
	At 1 April 2020	97
	Charge for the year
	At 31 March 2021
	Net book value:
	At 1 April 2020
	At 31 March 2021

15a	Tangible fixed assets - group
		Computers	Equipment	Furniture	Vehicles	Total
		E'000	F'000	E'000	E'000	E'000
	Cost:
	At 1 April 2020	154	28	41	17	240
	Additions	7		4		11
	Disposals
	At 31 March 2021	161	28	45	17	251
	Depreciation:
	At 1 April 2020	129	28	27	11	195
	Charge for the year	8		6	6	20
	Eliminated on disposal
	At 31 March 2021	137	28	33	17	215
	Net book value:
	At 1 April 2020	25		14		45
	At 31 March 2021	24		12		36
15b	Tangible fixed assets - charity
		Computers	Equipment	Furniture	Vehicles	Total
		E'000	f'000	E'000	F'000	F'000
	Cost:
	At 1 April 2020	148	28	41	17	234
	Additions	6		4		10
	Disposals
	At 31 March 2021	154	28	45	17	244
	Depreciation:
	At 1 April 2020	123	28	27	11	189
	Charge for the year	8		6	6	20
	Eliminated on disposal
	At 31 March 2021		28		17	209
	Net book value:
	At 1 April 2020	25		14		45
	At 31 March 2021	23		12		35

		2021		2020
Profit and Loss Account		E'000		f'000
Turnover		246		497
Payment to childcare settings Wages, salaries and recruitment Administrative expenses Accountancy fees	( ( ( (	234) 6) 6) 2)	( ( ( (	473) 18) 5) 2)
Net loss for the year	(	2)	(	1)
Balance Sheet
Fixed assets
Current assets		119		151
Liabilities	(	159)	(	188)
Net liabilities	(	39)	(	37)

Due within	Due within	one year		Group		Company
			2021	2020	2021	2020
			E'000	E'000	E'000	E'000
Trade debtors			9		6	6
Other debtors			1		1	9
Prepayments		and accrued income	26	20	24	20
			36	31	31	35
Due after	one	year		Group		Company
			2021	2020	2021	2020
			E'000	2'000	F'000	E'000
Amounts	owed by group undertakings					58

Creditor	s: amounts fal	ling due within	one year
				Group		Company
			2021	2020	2021	2020
			E'000	F'000	E'000	E'000
Trade creditors			189	142	33	25
Amounts	owed to group	undertakings				68
Taxation	and social security		16	9	'l6	9
Other creditors				5
Accruals			17	19	15	16
Deferred	income		30	17	30	17
			252	192	94	135

Total future minimum lease payments und	er non-cancellable operating le	er non-cancellable operating le	ases are as fo	llows:
	Land and Buildings			Other
	2021	2020	2021		2020
	E'000	F'000	E'000		F'000
No later than one year	47	26
Later than one year and not later than
five years		48
	120	74

			Balance	at					Balance at	Balance at
			1/4/2020		Income	Expenditure		Transfers	31/3/2021
			F'000		F'000		E'000	8'000		F'000
Unrestricted funds
Children's Links			(	12)	1,020	(	977)
Linking Up Limited			(	41)	246	(	244)		(	39)
Total unrestricted funds			(	53)	1,266	(	1,221)		(	8)
Designated funds
Damian fund
Total designated funds
Total unrestricted funds			(	52)	1,266	(	1,221)			7)
Restricted funds
Adrian Worsley fund
Big Lottery and European				4	25	(	22)
Social Fund Building Better
Opportunities Move Grant
Big Lottery and European					15	(	15)
Social Fund Building Better
Opportunities Engagement		Into
Learning Grant
Big Lottery and European				3	97	(	88)			12
Social Fund Building Better
Opportunities Steps Forward		Grant
Big Lottery and European	Social		Fund	10	22	(	30)
Building Better Opportunities			Building
Connections Grant
CYPVSF					20	(	37)
CAFCASS					13	(	10)
CLORE Lincolnshire Chapter						(	1)
GLLEP and ESF Community		Grant			5	(	5)
Virtual Outdoor Challenge					10	(	7)
NET —South Holland					9	(	9)
Family Explorers					1	(	1)
Tackling Inequalities	2
Total restricted funds				35	218	(	225)			28
Total funds			(	17)	1,484	(	1,446)			21

					Balance at	Balance at					Balance at	Balance at
					1/4/2019		Income	Expenditure		Transfers	31/3/2020
						E'000	E'000		E'000	E'000		F'000
Unrestricted funds
Children's Links					(	362)	1,000	(	650)		(	12)
Linking Up Limited					(	29)	497	(	509)		(	41)
Total unrestricted funds					(	391)	1,497	(	1,159)		(	53)
Designated funds
Damian fund
Total designated funds
Total unrestricted funds					(	390)	1,497	(	1,159)		(	52)
Restricted funds
Adrian Worsley fund						1
Big Lottery and European						3	24	(	23)
Social Fund Building	Better
Opportunities Move Grant
Big Lottery and European						2	24	(	26)
Social Fund Building	Better
Opportunities Engagement			Into
Learning Grant
Big Lottery and European							113	(	122)
Social Fund Building	Better
Opportunities Steps	Forward			Grant
Big Lottery and European		Social			Fund	15	35	(	40)			10
Building Better Opportunities					Building
Connections Grant
CYPVSF						11	20	(	14)			17
CAFCASS							14	(	14)
Armed Forces Covenant		Fund		Trust				(	2)
Messy Explorers
Total restricted funds						44	232	(	241)			35
Total funds					(	346)	1,729	(	1,400)		(	17)

Analysis	of assets/(liabilities)	between	funds
							Total						Total
		Unrestricted		Restricted			2021	Unrestricted		Restricted			2020
General	fund:	E'000			E'000		F'000		f'000	E'000			E'000
Intangible	fixed assets
Tangible	fixed assets		36				36		39	6			45
Current assets			198		39		237		101	29			130
Creditors	falling due	(	241)	(	11)	(	252)	(	192)		(		192)
within one year
Creditors	falling due
in over	one year
		(	7)		28		21	(	52)	35		(	17)

Reconciliation of net	expenditure	activities	activities
			2021		2020
			8'000		E'000
Net movement in funds (as per the
statement offinancial	activities)		38		329
Adjustments for:
Amortisation of intangible fixed assets					11
Depreciation oftangible	fixed assets		20		26
Loss on disposal of property, plant and equipment					5
(Increase)/Decrease in	debtors	(	5)		16
Increase/(Decrease) in	creditors		60	(	447)
Net cashf low from operating activities			113	(	60)

23	Analysis of cash	and ca	sh equivalents
						2021	2020
						E'000	F'000
	Cash at bank and	in hand				201	99
	Total cash and cash equivalents					201	99
24	Net debt reconciliation
	Net debt reconciliation		for the Group 2021
				At start ofyear	Cashflows	Other non- cash changes	At year end
	Cash at bank and	in hand		99	102		201
	Net debt reconciliation		for the Charity 2021
				At start	Cashflows	Other non-	At year
				ofyear		cash changes	end
	Cash at bank and	in hand		21	67		88