REGISTERED COMPANY NUMBER: 4754607 (England and Walesl
REGISTERED CHARITY NUMBER.. 1100266
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
FOR
BROCKWORTH LINK
Brockworth
inL
BK Plus Limited
6 Manor Park Business Centre
Mackenzie Way
Cheltenham
Gloucestershire
GL519TX

BROCKWORTH LINK
CONTENTS OFTHE FINANCIAL STATEMENTS
FOR THEYEAR ENDED 31 MARCH 2024
Page
Reference and Adminislralive Detai15
Report of th• Trustees
Independent Examlner's Reporl
StalÈmÉnt of Financial Activities
StatemÈnl of Financial Position
hloles lo thÈ Financial Statement$
10 Ic> 17

BROCKWORTH LINK
REFERENCE AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES
Ms N J Walsh Chair
Mr M P Nadin Vice-chair Iresigned 16.11.231
Mrs V Rock
Mr M S Couzens
Mr A Casey
Mrs H R Prosser
Mis5 M Conslanlinescu
Mr A GoDde lappoinled 8.6.231
Mr J F Honèy (appointed B.6.231
COMPANY SEcR￿ARy
MrMPNadi
REGISTERED OFFICE
Brockworih Library
Moorlield Road
Brockworlh
Gloucester
Gloucestershire
GL3 4EX
REGISTERED COMPAhfY NUM8ER 04754607 (England and Wales}
REGISTERED CHARITY NUMBER IID0266
INDEPENDENT EXAMINER
BK Plus Limiled
6 Manor Park Business Centre
Mackenzie Way
Chellenham
GIDu¢eslershire
GL519TX
Page 1

BROCKWORTH LINK
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
The Iruslees who are also directors ol the charity for the purpases ol the Companies Act 20D6, present
their report with Ihe financial slalements ot the charity lor the year ended 31 March 2024. The Iruslees have
adopted the provisions ol AccDUnting and Reporting by Charities.. Slalemenl of Recornmended Practice
applicable to charities preparing théir accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic ol Ireland IFRS 1021 lefleclive l January 20191.
OBJECTIVES AND ACT(VITIES
Objectives and aims
The objectives lor which Brockwarth Link is èstablished were updated in the thange lo the Articles of
Association that was passed Dn March 2024. The charily is eslablished lo signilicanlly contribute lo the
social and economic development ol Brockworlh by providing a communily-based library and èducation
cenlre. advice and suppprl services for disadvantaged members ol the community and a p0511ive meeting
place and support centre for the young people. Its 06jectives are..
The relief of persons resident in the area ol benefit in need, hardship and distress including the
elderly and the disabled by providing or assisting in the provision of..
Advice and information regarding their legal enlillemenls particularly (but not exclusively) slate
benefits, housing consumer mallers and debt and
Facilities services lo relieve persons suffering from substance addiction together with the
familie5 of such persons
The advancpmenl ol education amongst person5 resident within the area ol benefit
The advancement of such other Charitable purposes In the Interests of social welfare as are
beneficial tD the community within the area ol benefit.
The benefit area is primarily the civil parish of Brockworlh, Ihe wider ccunly of Gloucestershire and
surrounding areas.
Public benelit
In planning Brockworlh Link's activitiès for th8 year, the trustees kept in mind thè Charity Commission's
guidance on public benefit. The locus ol the charity's activities during the year, which explain5 the delivery
by the charity of public bènèfit, is sel oul below under 'Achièvement and perlormante, and above under
'Objeclives and acliviliès,.
ACHIEVEMENT AND PERFORMANCE
Charil3ble acllvllles
During this period of 2023-2024, library hours have continued as previously recorded and we have
tonlinued lo play an important role in the community ol Brockworlh. Activities have continued lo grow
especially in education and youth. There is usually a keen response to courses offered and customers are
encouraged lo oller suggestions lor improvements.
Wè endeavoured lo maintain our pos11ion of forward-looking progress, and where possible, moved into
areas of improvemenl, This has gathered momentum throughout the year and we have been able lo move
forward on several projects.
The youth provision is particularly impDrlanl and su¢¢esslul and we continue lo grow in this area.
We have maintainèd our linancial stability, as well as enhancing thÈ procuremènt ol several grants which
have enabled us lo lullil several projects.
Our 4 core staff - Monica Conslanlinescu, our General Manager, Anne Fuller, our Library Manager, Maria
Mclnlosh, our Assistant Library Manager and Charlolle Mills, our Youlh Manager are responsible lor the
day lo day administration and running of the charity.
Page 2

BROCKWORTH LINK
REPORTOFTAETRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
ACHIEVEMENT AND PERFORMANCE- continued
Charilable aclivliies - Conllnued
There are a numbèr of highlights worth menlionlng..
The Italian class has ¢onlinued lo be successful and we have now reintroduced the French class as
well as Spanish class.
Our baby bounce and rhyme group continue5 to run wllh high numbers and it is a popular
Wednesday activity for young moihersl grandparents/ carers and their little ones
Our youth provision has gone from slrènglh lo strength. after extending into Coopers Edge.
Allendance has grown in Brockwtsrth and we have a150 Started a weekly youth club session in
Churchdown.
Working in partnership with the local parish CDuncII and church, we ran a very successful
Christmas Fayre which brought the whole comn)unity together for second lime in 3 years.
We have received funding from Brockworlh Parish Council, Tewkesbury Borough Council,
Gloucestershire County Council and more.
With the finar)cial support from The Big Lollery, we continued lo use our CRM (Customer
Relationship Managemenll system which gives us visual feedback on allendance and 5alisfaclion of
both 8rockworlh Community Library and Brockworlh Link as a whole. This has been a learning
experience for Brockworlh Link.
FINANCIAL REVIEW
Financial review
Brockworih Link recorded a deficit lor the year of £42,220. The Iruslees are comfortablè with the
performanc£ for the year, as WÈ have laced increasingly high costs due lo ulililies, ¢onlraclors and
conforming with compliance requirements.
Investment policy and obleclives
The Iruslees continue to monitor that bank deposits provide a reasonable return for the charity.
Reserves pollcy
The Management Committee has examined the charills requirements for reserves. in light al the main
risk5 to the organi5alion. 11 has established a policy whereby the unreslricled funds not commilled or
invested in tangible fixed assets held by th2 charity should be 6 monlFis ol the expenditure. Budgeted
revenue expenditure for 2024-2025 is in the order of £80,000. We estimate that we wlll recelve grants, lees
and charges and other sources of Income lo meet this. The present level ol unrestricted reserves available
lo Ihe charity is £50,577. The Management Commilleg will continu8 to keèp the budget under review
IhroughDuI the year.
FUTURE PLANS
Bro¢kworlh Link Iruslees continued lo work from the agreed 5-year busin&ss plan which was updaled
pre-CQVID. We arè ¢onsl3nlly working lo make that plan a reality. In August Z022, the business plan
commillee mel lo update and simplify the business plan, making il a more user friendly document.
Brockworlh Link Iruslè8s ar8 working closely louelher lo compile a more refreshed business plan and are
continually updating and amending se¢lipns of the existing one. They meet regularly and hope ID have a
complete working document by the end of 202&.
Significant housing developmenl in Brockworlh will bring both challenges and opportunities in the coming
years.
Securing long-lerm reveriue fL*nding remain5 a priority.
As ever, we lace the future with CDnfidence and ambition.
Page 3

BROCKWORTH LINK
REPORTOFTHE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
STRUCTURE, GOVERNANCE AND MAhlAGEMENT
Governing dtscumenl
The charity is consliluled a5 a company Ilmiled by guarantee and therefore has no share capital. In the
event ol the company being wound up and the liabililieg and winding up èxpenses being in excess ol assets.
the liability ol each member is limited lo £1. The charills governing documenl is it5 Memorandum and
Articles of Association dated 19 May 2003 and updated March 2024.
Recruilmonl and appolnlment of new tru51•es
Delai15 01 officers and advisers are given on paye l of Ihis report. The power lo appoint new Iruslees is
vested in existing Iruslees,
Changes in Iruslees
Mr A Goode and Mr J F Honey were appointed a5 tru51ees in June 2023. Mr M Nadin resigned as trusl@È in
November 2023.
Organlsalional 5truclure
In accordance with the Articles ol Association, Brockworlh Link is directed by an Executive Committee
comprising a Chair, Vice Chair. Treasurer, Secretary, and such olher Honorary Officers as the charity shall
decide. The Executive Committee meets monthly.
Risk management
The trustees actively review the majar risks which the charity laces on a regular basis and carry out
reviews Df the conlrDls over key financial system5. The Iruslees have also considered other financial.
operational and business risks faced by the charity, especially the raising of relevant funding and the
mainlet)ance of adequate reserves, and conflrm that systems have been established lo miligale, as lar as
possible, any significant risks.
STATEMENT OFTRUSTEES, RESPONSIBILITIES
The Iruslees (who are also the directors of Brockworlh Link lor the purposes ol company law) are
responsible for preparing the Report ol the Trustees and the financial slalements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Praclicel.
Company law requires the truslegs to prÉpare finantial statemen15 lor each Ilnancial year which give a
true and lair view of the slate ol allairs ol the charitable company and ol the incoming resources and
applicaliDn of re50urc6s, including the incomè and expenditur8, ol Ihe charitable company for that period. In
preparing those financial slalemenls, the Iruslees are required lo
sele¢l suitable accounting policies and then apply them consislenlly.,
observe thè methods and principles in the Charity SORP.,
make judgements and eslimales that are reasonable and prudent.,
prepare the linancial slalemenls on the going concern basis unless it is inappropriate to presume thal
the charitable company will CDnlinue in busines5.
The Irus12es are responsible for keeping proper accounting records which disclose with reasonable
accuracy at any time the financial position of Ihe charitable company and lo enable them lo ensurè that the
financial slalemenls CDmply with the Companies Atl 2006. They are also responsible for safeguarding the
assets ol the charitable company and hence for taking reasonable steps lor the prevention and detection of
fraud and other irregularilios.
Page 4

BROCKWORTH LINK
REPORT OFTHE TRUSTEES
FOR THE YEAR EAIDED 31 MARCH 2024
This report has been prepared in accordance with the spècial provisions ol Parl 15 of the Companies Act
2006 relating lo small companies.
Approved by order ol the board of Iruslee5 on 16 September 2024 and signed on its behalf by..
M(Oc14
Ms N J Walsh - Trustee
Page 5

INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF
BROCKWORTH LINK
Indepèndènl Èxaminevs report lo the Iruslees of Brockworlh Link fihe Compan
I report Ig the charity Iruslee5 on my examination ol the accounts of the Company for the year ended
31 March 2024.
Responsibilities and basis of rpporl
A5 the chariltys trustees ol the Company also ils directors for the purposes ol CDmpany lawl you are
responsible lor the preparation ol the ac¢Dun15 in accordance with the requirements of the Companies Atl
20061'lhe 2006 Acl'l.
Having satisfied myself that the accounls ol the Company are not required to bo audited under Parl 16 of the
2006 Act and are eligible lor independent examination, I rèport in respect ol my examination of your
charity's aceounls as carried oul under Section 145 of the Charities Act 2011 I'lhe 2011 Acl'l. In carrying Dut
my examination I have followed the Directions given by the Charity CDmmission tsnder Section 145151 Ibl of
the 2011 Act.
Indèpendent examlnerfs slalemenl
I have completed my examination. I confirm that no matters have come lo my allenlion in conneclion with
the examination giving me cause lo believe..
accounling records were not kept in respect of the Company as required by Settion 386 of the 2006
Act: or
the aCCDun15 do not accord with those records., or
thè accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other
than any requirement thal the accounls give a true and fair view which is not a maller considered a5
part ol an independent examination., or
the accounts have not been prepared In atcordance with the melhuds and principles ol the
Slatement ol Recommended Practice for accounting and reporting by charities {applicable lo
charities preparing their ac¢ounls in accordance with the Financial Reporting Standard applicable in
the UK and Republic t)1 Ireland IFRS 102)).
I have no concerns and have come across no Other mallers in tonneelion with the examination to which
allenlion should be drawn in this reporl in order lo enable a proper understanding of the accounts lo be
reached.
Roger Downes FCA
BK Plus Limited
6 Manor Park Business Centrè
Mackenzie Way
Chellenham
Gloucestershire
GL519fA
16 September 2024
Page 6

BROCKWORTH LINK
STATEMEhlT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024
31.3.24
Total
fLFnds
31.3.23
Total
funds
Unreslricled Reslrlcled
funds
lund5
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
1,196
2,037
Charitable acllvilies
Charitable
27.424
87,293
114,717
94.750
Other Irading activities
Investment income
15,194
1,486
16.68D
9,768
113
Total
43.814
88,779
132,593
106,668
EXPENDITURE ON
Raising funds
2,909
1,637
4,546
5,761
Charitable acllvilies
Charitable
4,726
125.541
170,267
140,182
Tolal
47,635
127,178
174,813
145,943
NEf INCOMEIIEXPENDITUREI
Transfers between funds
(3,821)
6.762
{38,3991
16,7621
142.2201
139,275}
17
Npl movement in lunds
2,941
145,1611
142,220)
(29.2751
RECONCILIATION OF FUNDS
Total funds brought forward
47,636
228,978
276,614
315,889
TOTAL FUNDS CARRIED FORWARD
50,577
183,817
234,394
276,614
The noles form parl of these financial slalemeMtS
Page 7

BROCKWORTH LINK
STATEMENIT OF FINANCIAL POSITION
31 MARCH 2024
31.3.24
Total
funds
31.3.23
Total
funds
Unreslricled Reslricled
funds
funds
Notes
FIXED ASSErs
Tangible assets
13
10,434
149,295
159,729
190,028
CURRENT ASSETS
Debiprs
Cash al bank and in hand
IA
,536
38,891
7,360
27,162
11,896
66,053
7.119
82,227
43,427
34,522
77,949
89,346
CREDITORS
Amounts falling due within one year
15
13,28fj1
13,2841
12,7601
NET CURRENT ASSETS
40.143
34,522
74,&65
86,586
TOTAL ASSEfs LESS CURRENT LIABILITIES
50,577
183,817
234,394
276,614
NEf ASSErs
50,577
183,817
234,394
276,614
FUNDS
Unrestricted funds
Reslricled funds
17
50,577
183.817
47.636
228,978
TOTAL FUNDS
234,394
276,614
The charitable company is entitled lo exemption from audit under SectlDn 477 01 the Companies Act 2006
lor the year ended 31 March 2024.
The members have not required the company to obtain an audit ol ils financial statements for the year
ended 31 March 2024 in accordance wilh Seclion 476 01 the Campanies Act 2006.
The Iruslees acknowledge their responsibilities lor
lal
ensuring that the charitable company keeps accounting records that comply with Sections 386 and
387 of the Companie5 Act 2006 and
preparing financial slalemenls which give a true and fair view of the slate of allairs of the charitable
company as al the end of each 1Snancial year and ol ils surplus or delicil lor each financlal year in
accordance with th& requirements of Sections 394 and 395 and which otherwise comply with the
requirements of the Companies Act 2006 relating lo financial statements, 50 lar a5 applicable lo the
charitable CDmpany.
Ibl
The notes lorm parl of these flnanclal slalemenls
Page 8
continued...

BROCKWORTH LINK
STATEMENT OF FINANCIAL POSITION - conlinuÉd
31 MARCH 2024
These financial slalemenls have been prepared in accordance with the provisions applicable lo charitable
companies sublecl lo the small companies regime.
The flnanclal slalemenls were approved by the Board of TrLÉStees and aulhorised lor Isslte on
16 September 2024 and were signed on its behalf by.
Ms N J Walsh - Trustèé
The notes form parl of these financial slalemenls
Page 9

BROCKWORTH LINK
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES
Basis of prepar5ng the flnanclal slalemehts
The financial slalemenls ol the charitable company, which is a public beneflt enlily under FRS 102,
have been prèpared in accordance with the Charities SORP IFRS 1021 'Accounling and Reporting by
Charities.. Statement ol Recommended Practice applicable lo charities prÈparing their accounts in
accordance with the Financial Reporting Standard applicable in th& UK and Republic ol Ireland (FRS
1021 lellective 1 January 20191,. Financial Reporting Standard 102 The Financial Reporting Standard
applicable in the UK and Republic ol Ireland, and the Companies Act 2006. The financial slalemenls
have been prepared under the hislorical c051 convention.
Golng concern
The tharily relies on oxlernal funding ID meet ils day-lo-day cash rèquirements and lo fund ils
charitable aclivilies. Whilst levels ol available funding have been decreasing in recent years, Ihe
Iruslee5 are confident that their eflDrls 10 secure new Funding sources are being rewarded, with
several new income streams in place lor the next couple of years
The Iruslees have con51dered the cash flow needs of Ihe charity for a period of more than twelvè
months from the dale of approval of these financial slalemenls and conclude that, despilp Ihp
uncerlainlies that exist, particularly with rpgard lo the ellecls ol the current coronavirus pandemi¢,
tho Charity should be able lo generate sufficient lunding going forward in order lo enable il to
providè planned services lor the for&seeable lulure. Consequently the Iruslees consider il
appropriate lo prepare Ihe5e Ilnancial slalements on the basis that the charity is a going concern.
Incamè
All income is recognised in the Statement ol Financial Activities tsnce the charity has enlillemenl lo
the funds, il is probable that Ihe income will be received and the amount can be measured reliably.
Grant income is recogni5ed on receipt unles5 there is a lulure obligation lo deliver services against
that income, in which case il is recognised when those services are delivered. All other Income is
recognised on receipt.
Expenditure
Liabilities are recognised 4$ expenditur2 as 500n as there is a legal or conslruclive obliyalio
commilling the charity lo that expènditurè, il is probable that a transfer of econpmic benefits will be
rèquired in 5elllemenl and the amount DI the obligation can be measured reliably. Expenditure is
ac¢ounled for on an accruals basis and has been classilietl under headings that aggregate all Cost
related lo the category. Where costs cannot be (lireclly allributed lo parllcular headings they have
been allocated lo acllvilies on a basis consistent wilh the use of resources.
TangiblÈ fixed a$sels
Depreciation 15 provided at the following annual ratès in order lo write olf each asset over ils
estimated usèful life.
Improvements to propèrly
Computer equipment
IO/• on cosl
25Y4 on cost
Taxation
Thè tharily is exempl from corporation tax on ils charitable aclivilies.11 is not, howèvèr, èxémpl from
VAT, and irrecoverable VAT is included in thè cosl of those items lo which il relates.
Fund a¢counling
Unreslrieled funds can be used in accordance with the charitable objecllves at the discretion ol the
Iru51ees.
Reslriclécl funds tan only be used for particular reslricled purposp5 w￿thin the objects DI the charity.
Reslriclions arise when specified by the donor or when funds are raised for particular reslricled
purposes.
Page 10
conlinu&d...

BROCKWORTH LINK
NOTES TO THE FINANCIAL STATEMENTS- ¢onlinued
FOR THEYEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES - conllnued
FLEnd accounling
Further explanalian of Ihe nature and purpose ol each fund is included in the note5 to Ihe financial
statements.
Pension costs and other posl-reliremenl benefits
The charllable company operates a dellned conlribullon penslon scheme. Conlrlbutlons payaL71e lo
the charitable company's pension scheme are charged lo the Statement of Financial Aclivilie5 in Ihe
period lo which they relate.
OTHER TRAtJlNG ACTIVITIES
31.3.24
31.3.23
Course lees
Other income
4,077
12.603
2,705
7,063
16,680
9,768
INVESTMENT INCOME
31.3.24
31.3.23
Deposit account interest
113
INCOME FROM CHARITABLE ACTIVITIES
31.3.24
31.3.23
Aclivily
Charitable
Grants
114,717
94,750
Gran15 received, iricluded in the above, are a5 lollLJWS.'
31.3.24
31.3.23
Brockworlh Parish Council
Big Lottery Fund
Glouceslershire County Cpun¢il
Awards For All
GL3 CDmmunily Hub
Gloucestershire Community Foundation
Tewkesbury Borough Council
Skipton Buildlng Society
Hucclecole Parish Council
Rotary Trust
Co-op Local Community Fund
Forest Voluntary Action FDrum
Spor15 England
Barnwood Trust
National Benevolent Charity
43,825
27,fj2&
14,573
10,000
8,105
5,000
3.540
750
500
500
500
32,377
6,885
15,000
18,808
300
500
6,760
5,120
4,500
4,500
114,717
94,750
Page 11
continued...

BROCKWORTH LINK
NOTES TO THE FINANCIAL STATEMEWS- conllnued
FOR THE YEAR ENDED 31 MARCH 2024
RAISING FUNns
Other trading a¢llvltles
31.3.24
31.3.23
Purchases
14,Sa6
5,761
CHARITABLE ACTIVITIES COSTS
Dlretl
Costs (see
note 71
Support
costs (see
note 81
Totals
Charllable
168.826
1,441
170,267
DIRECT COSTS OF CHARITABLE ACMVITIES
31.3.24
31.3.23
Staff costs
Rent, ratès and utililies
Insurance
Telephone
Stationery. postage & supplies
Sundries
Conlracled services
Maintenance & repairs
Bank charges
Equipment purchase & hire
IT & website
Youth activities
Licence5 and SLJbscriplions
Depreciation
94,904
7,387
1,312
3,042
786
1,257
7,247
7,812
18
605
248
11,352
2,557
30,299
75,402
5,819
1,410
2,395
379
2,481
9,675
1.319
210
564
322
6,554
30,301
168,826
136,831
SUPPORT COSTS
Governance
costs
Charitable
1,441
Page 12
conlinijed...

BROCKWORTH LINK
NOTES TO THE FINANCIAL STATEMENTS- continuÉd
FOR THE YEAR ENDED 31 MARCH 2024
NEf INCOMEIIEXPENDITURE
There are no exceplional items lo repDrl.
10.
TRUSTEES. REMUNERATION AND BENEFITS
During the year one of the Iruslees received remuneration 01 £31,92012023'. £31,459}.
Trustees. expènses
There were no Iruslges, expenses paid lor the year ended 31 March 2024 nor for the year ended
31 March 2023.
STAFF COSTS
The average monthly number of employee5 during the year was as follows-.
31.3.24
10
31.3.23
Adminislralion staff
No employees received emoluments in excess DI £60,000.
12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unreslricled Re51ricled
funds
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and lègacies
2.001
36
2,037
Charilable activities
Charilablo
94,750
91,750
Other trading activities
Inveslmenl income
8,997
113
771
9,768
113
Tolal
95,557
106,668
EXPENDITURE ON
Raising funds
5,761
5,761
Charitable acllvllles
Chari13ble
16,752
123.430
140,182
Total
22,513
123,430
145,943
NET INCOMEIIEXPENDITURE)
111,4021
127,873}
139.2751
RECONCILIATION OF FUNDS
Total fund5 brought forward
59,038
256,851
315,889
Paye 13
continued.

BROCKWORTH LINK
NOTES TO THE FINANCIAL STATEMENTS- conllnu•d
FOR THEYEAR ENDED 31 MARCH 2024
12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- conllnued
Unrèstricted
funds
Rèstricted
funds
Total
funds
TOTAL FUNDS CARRIED FORWARD
147,636
228,978
276,614
13.
TANGIBLE FIXED ASS￿5
Improvements
lo
properly
Computer
equipment
Totals
COST
Al l April 2023 and 31 March 2024
256.116
47,438
303.554
DEPRECIATION
Ai 1 April 2023
Charge for year
75,274
25,611
38,252
4,688
113,526
30,299
Ai 31 March 2024
100.885
A2,940
143,825
NEf BOOK VALUE
Al 31 March 20214
155,231
&,498
159,729
Al 31 March 2023
180,842
9,186
190,028
14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Income due
Prepayments
11.578
318
6,762
357
11,896
7,119
15.
CREDITORS- AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Tradè creditors
Social security and olher taxes
Other creditors
Accrued expenses
310
992
308
1,150
1,683
396
1,205
3,284
2,760
Page 14
¢onlixued...

BROCKWORTH LINK
NOTES TO THE FINANCIAL STATEMENTS- continuèd
FOR THEYEAR ENDED 31 MARCH 2024
16.
SECURED DEBT5
Tewkesbury Borough Council has a legal charye over the leasehold properly that the charity
occupies for ils aclivilies.
17.
MOVEMENT IN FUNDS
Nel
movement
in funds
Transfers
between
funds
Al
31.3.24
At 1.4,23
Unrestricted funds
General fund
47,636
13,8211
6,762
50,577
Reslrlcled funds
Youth Services
Capital Equipment
Library Services
IT Classes
11,762
194,492
21,fj74
1,250
16,7621
5.000
170,207
7,360
1,250
12A,2851
114,1141
228,978
138,3991
16,762}
183,817
TOTAL FUNDS
276,614
142,2201
234.394
Nel movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unreslri¢ted fund5
General fund
43.814
1&7,6351
13,8211
Restricted funds
Youth Services
Capital Equipment
Library Services
62,615
162,6151
124,2851
140,2781
(24,285)
114,1141
26,164
88,779
1127.1781
138.399)
TOTAL FUNDS
132,593
(174,8131
(42,220)
Page 15
continued...

BROCKWORTH LINK
NOTES TO THE FINANCIAL STATEMENTS- conlinu?d
FOR THE YEAR ENDED 31 MARCH 2024
ly.
MOVEIIENT IN FUNDS - conlinuEd
Comparalive$ for mDvempnl In funds
Nel
movement
in funds
Al
31.3.23
Al 1.4.22
Unreslricted funds
General fund
59,038
111,4021
47,636
Restrlcled funds
Youth Services
Capital Equipment
Library Services
IT Cla55e5
6,864
209,776
38,961
1,250
4.898
115,2841
117,1871
11.762
194,492
21,474
1,250
256,851
127,873)
228,978
TOTAL FUNDS
315,889
139,275)
276,614
Comparalivp net movement in funds, inclLtded in the above are as follows..
Incoming
resource5
Resources
expended
Movement
in lunds
Unreslricled fvnds
General fund
122,5131
111,402)
Reslricled funds
Youth Services
Capital Equipment
Library Services
41,333
9,000
45,224
136,4351
124,2841
162,7111
4.898
115.2841
117,4871
95,557
1123,4301
127,8731
TOTAL FUNDS
106,668
(145,943)
(39,2751
Dètails of Restritled Funds
Youth Services
Funding lor staff costs and expenses lor Brockworlh Youth Club (known as B-Epic
and rLbn under the Lsmbrella ol Brockworlh Link), ijlher youth attivilie5 and ollsile events.
Capital Equipmenl - Funding lor library improvemenls and IT equipment. Asse15 purchased with this
funding are either capilallsed as fixed assels and the subsequent depreciation charged agalnsl Ihls
fund or charged direct against the fund where the expenditure is not capilalised.
Llbrary Servlces
Funding lor operational costs lo provide local community library servicps,
including an IT suite lor publir use, and for extended library opening hours.
IT Cla55e5 - Funding lor basic IT classes for the local commuriily.
Page 16
continued...

BROCKWORTH LINK
NOTES TO THE FINANCIAL STATEMENTS- conlinued
FOR THE YEAR ENDED 31 MARCH 2024
17.
MOVEMENT IN FUNDS- conllnued
Translèrs bÈtwÈen funds
Translers are madè bÈtwèèn reslricled and unreslricled funds al the end ol every accounting period
in cases where=_
il Ihg activity of the reslricled fund has come to an end and there is an unspent balance Ihal is not
repayable lo the lunder{sl, when the surplus is transferred to LFnrestricled funds., and
ii) the reslricled fund is in delicil and has &ilher come lo an end or there is no prospect ol a surplus
in a later periad, when the delicil is eliminated by transler from unreslricled funds.
18.
CONTINGENT LIABILinES
Varlous funders relaln the right lo claw back grants should the use DI the funds nDt be in accordance
with the term5 of the grant. In the opinion of the trustèes no such liability e¥isls at the year-end.
19.
RELATED PARTY DISCLOSURES
There were no related party transactions lor the year ended 31 March 2024.
Page 17