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← Global Link (Lancaster)

2025-03-31-accounts

Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

Company registration No. 05143051 (England & Wales) Charity No. 1107471

Global Link (Lancaster)

Company Limited by Guarantee

Trustees’ Report and Unaudited Financial Statements

For The Year Ended 31 March 2025

Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

GLOBAL LINK (LANCASTER)

CONTENTS

Page
Charity Reference and Administrative Details 1
Chairperson’s Report 2
Executive Director’s Report 3
Trustees’ Annual Report 6
Independent Examiner’s Report to the Trustees 10
Statement of Financial Activities (incorporating the Income and Expenditure
Account)		 11
Balance Sheet 12
Notes to the accounts 13

Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

GLOBAL LINK (LANCASTER)

CHARITY REFERENCE AND ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 MARCH 2025

Registered charity name Global Link (Lancaster) Charity registration number 1107471 Company registration number 05143051 Registered office 29 Queen Street Lancaster Lancashire LA1 1RX The trustees

The trustees who served the charity during the period were as follows:-

Caroline Jackson John Hammond (Chair) Patrice Van Cleemput Steven Shyaka Thomas Cahill – resigned 30 May 2024 Debbie Mace – resigned 27 June 2024 John Braithwaite Omar Jouzdan – resigned 14 February 2025 Winsa Anam – appointed 1 October 2024 Cliodhna Mulhern – appointed 1 October 2024 Sophia Rattan – appointed 8 May 2025, resigned 15 August 2025 Independent Examiner Jack Steer BA(Hons) FCA MHA 14 Mannin Way Lancaster Business Park Lancaster LA1 3SW Solicitors Oglethorpe, Sturton & Gilibrand Solicitors 16 Castle Park Lancaster Lancashire LA1 1YG

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Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

GLOBAL LINK (LANCASTER)

CHAIRPERSON REPORT

FOR THE YEAR ENDED 31 MARCH 2025

Chairperson’s Report

We were reminded of the extended responsibilities of the ownership of premises early in the year by a break in and loss of some equipment. Security now improved. However, all staff, trustees and centre users continue to enjoy and benefit from the convenience and flexibility of our own base. There are also evident financial benefits, even though the listed building has required further maintenance, the costs met from funds set aside for the purpose.

There have been minor staff changes resulting in a present team with a range of skills and experience well suited to cover and further develop our work with refugees and asylum seekers, environmental education, and heritage projects.

The trustees have undertaken several training days lead by a consultant with wide experience of the charities sector and funded by a generous grant from the Keystone Fund. The resulting increased professionalism and clarity on fields of responsibility within the organisation is strengthening further the work and commitment of the board at a time when, as well as the immediate concerns for the building and team maintenance, there are wider cultural and political shifts particularly with respect to our work with refugees and asylum seekers. Facing these challenges but with the present strong team, a measure of financial stability and the security of our own premises we look confidently toward building on past achievements in our projects for creative learning and action for a more just and sustainable world.

John Hammond Chair

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Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

GLOBAL LINK (LANCASTER)

EXECUTIVE DIRECTOR REPORT

FOR THE YEAR ENDED 31 MARCH 2025

Executive Director Report

With the big changes of rapid growth and building purchase behind us, this year was one of positive, dedicated teamwork consolidating our work in all three areas of global education and sustainability (with the Blue Influencers Scheme), community heritage (with the Migration Stories project) and refugee support. There was a period where our Reserves helped to maintain our community heritage work when the Heritage Lottery funding ceased and several other funding bids for community heritage and global education had been unsuccessful. Keystone funding (the purpose of which to support our resilience as an organisation) helped us continue to fund this area of work until further community heritage funding was awarded at the end of the year. Keystone funding enabled us to become more resilient as an organisation, including re-building our financial management capacity, strengthening our governance, and ensuring lived experience of the asylum system is present at all levels of the organisation.

Global Learning & Sustainability Projects (Big Lottery Fund Climate Action, Ernest Cook Trust and I Will Fund, Natural Environment Research Council – Growing Roots; LDCVS Pots of Possibility)

Global Link continues to be a development education centre and member of the Consortium of DECs, now renamed The Global Learning Network.

This year our education for sustainable development and global education work was revived with funding for the Blue Influencer scheme, a national programme to encourage climate action with young people. Our Blue Influencer Environmental Youth Worker worked with 60 pupils from Ryelands Primary School and Carnforth Community primary school. Following engagement with their local marine environments the Lune River, Lancaster Canal and Morecambe Bay, the children then developed further actions including holding an environmental awareness ‘Blue Festival’ at The Platform in Morecambe, litter picks and waste reduction activities.

Funding from the Natural Environment Research Council enabled us to work with local Girl Guides to develop understanding of, and resilience to, local river flooding. Several resources were produced as part of this project and can be found at https://globallink.org.uk/reimagining-rivers/

Our Escape to Safety exhibition visited several venues including the Multi-cultural Forum in Barrow-inFurness and Dallam High School in Milnthorpe, reaching over 500 young people.

The Closing Loops multi-partner project, led by LESS, with the aim of reducing food waste and creating local circular economies in an attempt to reduce CO2 emissions of the Lancaster District, continued under the direction of our new Chefs and Food Network Co-ordinator. Activities included holding many communitybased cooking & food preservation workshops encouraging people to use locally grown produce.

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Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

GLOBAL LINK (LANCASTER)

EXECUTIVE DIRECTOR REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Community Heritage (with a global dimension) : Migration Stories NW (Heritage Lottery Fund)

Our ground-breaking Migration Stories Northwest project was completed this year, and the focus was on sharing our stories as widely as possible – locally, regionally and nationally. We created a pop-up exhibition which toured to all regional partners and was linked with other local events. The tour started in Cheshire where it was showcased as part of Refugee Week and the Chester Heritage Festival; in July it moved on to Cumbria where it featured in the Barrow and Kendal Unity Festivals; throughout August it was on display in Lancaster Maritime Museum; in September it went to the International Slavery Museum in Liverpool; and finally, in October it was hosted by Manchester Central Library where it was linked to events marking Black History Month. Wigan & Leigh Archives were inspired by the work to develop their own migration stories exhibition that built on our approach and we did some consultation with them on this. We also created a series of films about the project and an education pack which was promoted at a seminar for teachers we led for Historic England, and which was been added to the national Migration Museum’s Resource Bank. The project team promoted the project through various other events, conferences and talks throughout the year, including for Lancaster University, the Friends of Lancaster City Museum, the Institute of Historical Research in London, the Historical Association national conference in Birmingham and the Centre for Migration, Diaspora, Citizenship & Identity at the University of the West of Scotland. We also published an article about how our approach to community heritage can promote global learning in the journal Policy and Practice: a Development Education Review.

Refugee Support, Advocacy, Information, Activities & Community Cohesion (County Council & City Council contracts, Local Integration Fund grants, Reaching Communities, ARAP Resettlement Project; Afghan Housing, Henry Smith Trust, Sport England)

This financial year Global Link supported 310 asylum seekers and refugees in the Lancaster District 2500 times in multifarious ways, from arrival in the Lancaster District to settled status in Lancaster and beyond. We assisted with asylum claims, financial, health and housing issues, and access to education and employment. Whilst the numbers of people we supported were fewer because of the hotel closures, the number of activities remained high as asylum decisions started being made again for those who had entered the UK ‘illegally’ following the election of the new Government. Increased decisions led to more support needed either with appealing against the asylum decisions and preventing destitution, or ‘move on’ support in finding housing, accessing further education, benefits and work.

We also assisted many people who had been moved from Lancaster but returned to Global Link for support, as well as people from around Lancashire who could not find the support they needed locally.

Global Link remained open daily for support, and we had an average of 30-40 people daily needing help, coming to ‘hang out’ or attending classes - either English or Maths. We continued to work closely with teaching volunteers from Lancaster & Morecambe City of Sanctuary as well as Lancaster & Morecambe College to ensure there are daily English classes at different levels as well as Maths. In response to growing needs, and lack of local statutory provision, this year we developed new English classes targeting people with no literacy in their own languages, as well as Mother and baby English classes. Our Education Access Co-ordinator also continued to support people onto other vocational courses at local Colleges.

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Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

GLOBAL LINK (LANCASTER)

EXECUTIVE DIRECTOR REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

In addition to the daily casework, information and advocacy work we do, we also continued our mental health and well-being work by focussing on organising physical and nature-based activities, such as weekly gardening at Claver Hill Community Farm, weekly football, mountain walks in the Lake District, and even Global Dance parties at the Gregson Centre to bring communities together. We also enabled asylum seekers and refugees to join the local Rowing Club as well as several cricket clubs.

We organised large scale events to bring communities together such as for Refugee Week, Christmas and Nowruz, and we continued to run our weekly lunch drop in where refugees and asylum seekers cook food to share, and where we share information about work, life, law and culture in the UK.

This year we revived the RAIL (refugees, asylum seekers in Lancaster) group to amplify asylum seekers and refugees’ views and experiences to shape the new Government’s asylum policy. This led to the creation of 5 new digital stories, some of which were used to build understanding with our elderly neighbours, but also in refugee awareness workshops in schools. The group created a document ‘Proposal to Fix the Asylum System to Benefit Everyone’ which we used to lobby our two local MPs, and which we disseminated widely amongst the national refugee sector, the City and County Council. Key recommendations included mandatory English language learning for all asylum seekers as well as the right to work in any profession after 6 months. Throughout the year Global Link continued to press for these changes, if unsuccessfully.

Gisela Renolds Executive Director

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Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

GLOBAL LINK (LANCASTER)

TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS REPORT AS REQUIRED BY COMPANY LAW) FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their report and accounts for the year ended 31 March 2025.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s governing document, the Companies Act 2006 and the Statement of Recommended Practice, “Accounting and Reporting by Charities”.

Structure, Governance & Management

The charity is a company limited by guarantee and is governed by its Memorandum and Articles of Association dated 2[nd] June 2004. The Trustees are also the directors for the purpose of company law, and selection is through election at the Annual General Meeting. Up to two trustees can also be co-opted by the Executive Committee. All Trustees retire at the following Annual General Meeting and may be re-elected. None of the Trustees have any beneficial interest in the company. New trustees are invited to join the board by existing trustees.

All of the Trustees are members of the company and guarantee to contribute £10 in the event of a winding up. The Trustees are responsible for the overall management of the organisation, for strategic development and policy agreement. Daily operational activities of the charity organisational are delegated to an internal manager who reports to the Trustees at regular intervals.

The Trustees, who are also directors for the purposes of company law, and who served during the year were:

Caroline Jackson John Hammond (Chair) Patrice Van Cleemput Steven Shyaka Thomas Cahill – resigned 30 May 2024 Debbie Mace – resigned 27 June 2024 John Braithwaite Omar Jouzdan – resigned 14 February 2025 Winsa Anam – appointed 1 October 2024 Cliodhna Mulhern – appointed 1 October 2024 Sophia Rattan – appointed 8 May 2025, resigned 15 August 2025

Staff

Gisela Renolds Alison Lloyd Williams Wael Altarrh Eleanor Denvir Vasiliki Makri Shorouk Shaheen Megan Crossley Ahmad Feroz Silvia Rossi Akuat Deng Anthony Briggs

Aims, Objectives and Activities

Global Link’s aim is to create ‘Reflective, caring and cohesive communities in a just and sustainable world’. Our mission statement is ‘ Creative Learning and Action for a more just and sustainable world.’

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Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

GLOBAL LINK (LANCASTER)

TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS REPORT AS REQUIRED BY COMPANY LAW) FOR THE YEAR ENDED 31 MARCH 2025

Global Link is a Development Education Centre, providing creative and participatory learning experiences, to increase awareness of the global dimension and action towards a more fair and sustainable world. These include the 8 key concepts of: global interdependence, values and perceptions, sustainable development, social justice, diversity, citizenship, human rights, and conflict resolution.

We are now the leading local charity providing integration, community cohesion, advocacy and casework support to asylum seekers and refugees which forms the bulk of our work.

Strategic Goals

Activities

We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. These activities fit within the following descriptions of charitable purposes as set out in the Charities Act, for the benefit of the public:

Further details of our activities for the year are contained within the Chairperson and Executive Director reports on pages 2-5 of these financial statements.

Educational Resources

Our resource centre holds a variety of teaching packs, books, Persona Dolls, exhibitions, story boxes, artefacts and games available for loan.

Websites

The Global Link website is kept regularly updated with news items and resources produced through Global Link, including digital stories. Global Link operates a Facebook page which shares regular updates directly to the website.

Global Link designed and created three further heritage websites www.documentingdissent.org.uk, www.learningfromthepast.net and more recently www.migrationstoriesnw.uk

Global Link has also created the first website ‘by refugees, about refugees, for refugees’ which contains an abundance of useful information www.refugeehome.uk but is currently not operational as the time required to maintain it is not funded.

Volunteers

This year we had approximately 50 people volunteering for Global Link, mainly, but not exclusively, asylum seekers and refugees, who adopt a variety of roles, from heritage researchers, IT administration, construction and interior decorating, cooking and gardening, interpretation and casework support.

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Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

GLOBAL LINK (LANCASTER)

TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS REPORT AS REQUIRED BY COMPANY LAW) FOR THE YEAR ENDED 31 MARCH 2025

Members

We have no paying members. Indeed, we have decided that we will amend the membership section of our constitution to reflect the changing nature of our organisation.

Plans for the Future

We are consolidating our work as a refugee support community education centre.

We continue to seek funding for global education, particularly relating to local action related to sustainability, in our commitment to address climate change. We continue to develop our community heritage projects.

Risk Management

The Risk register is reviewed annually. We continue to regularly review the strategic plan, and the Executive Director provides detailed narrative and financial quarterly reports to each Trustee meeting.

Financial Review

Income and expenditure was as per the planned budget, and similar to the previous year.

The Charity remains in a healthy financial position and we are hopeful that this will continue for the next few years.

Funds held at year end

The accounts show funds of £585,194 of which £144,243 are restricted funds and £440,951 are unrestricted. £271,972 of these unrestricted reserves are designated to a buildings reserve and £69,901 are held in the revaluation reserve as per the reserves policy set out below.

The balance of the unrestricted funds, £99,078 are not restricted in purpose by the funder, but have been raised to further Global Link’s planned activities and priorities and will be spent on mortgage repayment activities and operating costs in 2025-2026, in accordance with those plans and the expectations of funders.

Reserves Policy

The charity has a reserves policy, which identifies the restricted and designated funds required to meet future commitments, and a minimum level of unrestricted reserves to ensure that Global Link’s core activity could continue during a period of unforeseen difficulty. This has been calculated at approximately £44,575, which is 6 months of staffing and overhead costs.

Funders

None of our work would have been possible without funding this year from the Big Lottery Fund (including Reaching Communities, the Heritage Lottery Fund and Awards for All), Lancaster City Council, Lancashire County Council, the Henry Smith Trust, Pots of Possibility, Keystone, the £5k from Evan Cornish and NERC.

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Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

GLOBAL LINK (LANCASTER)

TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS REPORT AS REQUIRED BY COMPANY LAW) FOR THE YEAR ENDED 31 MARCH 2025

Statement of Trustees’ responsibilities

The trustees (who are also the directors of Global Link (Lancaster) Limited for the purposes of company law) are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and the income and expenditure of the charitable company for that period.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the board of trustees

John Hammond Chair of Trustees

December 22, 2025 Date:……………………………………

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Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

GLOBAL LINK (LANCASTER)

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF GLOBAL LINK (LANCASTER) FOR THE YEAR ENDED 31 MARCH 2025

I report on the accounts of the company for the year ended 31 March 2025 which are set out on pages 11 to 28.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Jack Steer BA(Hons) FCA

MHA 14 Mannin Way Lancaster Business Park Lancaster LA1 3SW

December 22, 2025

……………….

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Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

GLOBAL LINK (LANCASTER)

STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025

Income from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Other
6
Total
Expenditure on:
Charitable activities
7
Total
Net income/(expenditure)
Transfers between funds
20
Gain on revaluation of fixed assets
11
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
15		 Total
Total
Unrestricted
Restricted
funds
funds
funds
funds
2025
2024
£
£
£
£
6,348
-
6,348
19,610
45,609
350,448
396,057
462,530
7,125
-
7,125
8,278
6,060
-
6,060
20,883
65,142
350,448
415,590
511,301
74,708
316,598
391,306
379,179
74,708
316,598
391,306
379,179
(9,566)
33,850
24,284
132,122
(297)
297
-
-
70,000
-
70,000
-
60,137
34,147
94,284
132,122
380,814
110,096
490,910
358,788
440,951
144,243
585,194
490,910

The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

The notes on pages 13 to 28 form part of these financial statements.

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Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

GLOBAL LINK (LANCASTER)

BALANCE SHEET

AS AT 31 MARCH 2025

2025 2024
£ £ £ £
Fixed assets
Tangible assets 11 444,721 386,786
Current assets
Debtors 12 15,595 79,596
Cash at bank and in hand 216,801 141,695
232,396 221,291
Creditors:amounts falling due within
one year 13 (24,755) (22,523)
Net current assets 207,641 198,768
Total assets less current liabilities 652,362 585,554
Creditors: amounts falling due after 14 (67,168) (94,644)
one year
Net assets 585,194 490,910
Funds:
Restricted income funds 144,243 110,096
General Unrestricted funds 371,050 380,814
Revaluation reserve 69,901 -
Total funds 15 585,194 490,910

For the year ended 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Trustees' responsibilities:

The trustees have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and the trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

December 22, 2025

These accounts were approved by the members of the committee and authorised for issue on the ........................ and are signed on their behalf by:

……………………………………

John Hammond Trustee

Company Registration Number: 05143051

The notes on pages 13 to 28 form part of these financial statements.

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Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

GLOBAL LINK (LANCASTER)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Legal form

The charity constitutes a limited company, limited by guarantee as defined by the Companies Act 2006, incorporated in England and Wales. The address of the charity, the nature of its operations and its principal activities are all detailed in the Trustees’ report and charity administrative details pages in these financial statements.

Basis of accounting

The charity constitutes a public benefit entity as defined by FRS102. The financial statements have been prepared in accordance with the accounting policies set out in note to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The financial statements have been prepared on a going concern basis under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Preparation of the accounts on a going concern basis

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Income

Donations and other forms of voluntary income are recognised as incoming resources when receivable, except insofar as they are incapable of financial measurement. No income is shown net of expenditure.

Grant income is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred and where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Support costs are those which assist the work of the charity but do not directly represent charitable activities. Where costs cannot be directly attributed to a particular heading, they have been allocated on a basis consistent with the use of the resources.

Cash and cash equivalents

Cash includes deposits held on call at banks and cash in hand.

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Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

GLOBAL LINK (LANCASTER)

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies (continued)

Tangible fixed assets

Tangible fixed assets are stated at cost, except for certain properties held at revaluation. Depreciation is provided to write assets down to their residual values over their useful lives. Revaluation gains are taken to a revaluation reserve within designated funds .

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Buildings - 2% straight line Computer and office Equipment - 25% straight line

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable and payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

Grants received in advance of the period in which the funder requires the expenditure to be applied will be shown as deferred income on the balance sheet.

Pension costs

The charity operates a defined contribution pension scheme. Contributions are charged to the accounts as they become payable in accordance with the rules of the scheme.

Accumulated funds

Unrestricted funds – these are available for us at the discretion of the trustees in furtherance of the general activities of the charity.

Designated funds – these are unrestricted funds set aside by the trustees for particular purposes.

Restricted funds – these are subjected to restrictions on their expenditure imposed by the donor.

Taxation

The charity is recognised by the Inland Revenue as a UK Charity and is entitled to exemptions from corporation tax.

Financial instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Charity’s balance sheet when the Charity becomes party to contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to offset the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

GLOBAL LINK (LANCASTER)

1 Accounting policies (continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets

Financial assets are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the statement of comprehensive income.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in the statement of comprehensive income.

De-recognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

GLOBAL LINK (LANCASTER)

1 Accounting policies (continued)

De-recognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

2 Judgements and key sources of estimation uncertainty

In the application of the Charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key assumptions, judgements and estimates

In the opinion of the Trustees’ there have been no significant judgements made in the process of applying the above accounting policies.

There have been no key assumptions concerning future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

3 Income from donations and legacies

Donations
Gift Aid		 Unrestricted
Restricted
Total
Total
funds
funds
2025
2024
£
£
£
£
6,348
-
6,348
17,065
-
-
-
2,545
6,348
-
6,348
19,610

In the comparative period, of the income received from donations all was unrestricted.

-16-

Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

GLOBAL LINK (LANCASTER)

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

4 Income from charitable activities

ncome from charitable activities
Afghan Housing
ARAP/UKRS Family payments & expenses
Art project
BLF - Reaching Communities
City of Sanctuary - ESOL
City of Sanctuary - Family learning
Charities Aid Foundation
Closing Loops Project
Clothworkers Foundation
Evan Cornish
Escape to safety
CVS- food grant
Ernest Cook Trust- Blue influencer project
Ernest Cook Trust- Carnforth primary school
Ernest Cook Trust- Rylands Project
Henry Smith
HLF - Migration Stories
Lancaster University
LCC- Morecambe ESOL Hub
LCC - ARAP/UKRS Resettlement Project
LCC - ASR Advice & Support
LCC - Christmas party
LCC - Drop in sessions
LCC - ESOL
LCC - Football
LCC - Ukraine Welfare
LCC- Parent toddler ESOL
LCC- Human rights day
LCC- Pre Entry ESOL 2024
LCC- Global dance party
LCC- Refundable Syrian family expenses
LCC- Other grants
Reaching Communities
LIF Grants
Homes for Ukraine
Migrant Help - helpline
NERC - growing roots funding
NHS- mental health scheme
Peoples Voices Media - Home
Sport England
Tara centre
University of Hull- educational resources
Other Small grants		 Unrestricted
Restricted
Total
Total
funds
funds
2025
2024
£
£
£
£
-
-
-
4,355
-
-
-
540
-
4,590
4,590
394
-
41,846
41,846
65,298
6,296
-
6,296
1,873
-
-
-
1,500
19,737
-
19,737
-
-
-
-
54,914
-
-
-
25,000
-
4,999
4,999
-
-
19,950
19,950
-
-
-
-
6,000
-
20,397
20,397
20,000
-
5,310
5,310
-
-
5,080
5,080
-
-
44,642
44,642
47,875
-
50,884
50,884
71,148
600
-
600
1,217
-
1,990
1,990
-
-
49,000
49,000
60,000
-
20,000
20,000
20,000
-
2,000
2,000
2,000
-
2,000
2,000
2,000
-
-
-
9,998
-
-
-
3,580
14,220
-
14,220
30,000
-
1,996
1,996
-
-
392
392
-
-
1,956
1,956
-
-
2,000
2,000
-
-
6,296
6,296
-
1,450
-
1,450
-
-
65,120
65,120
-
-
-
-
1,992
2,718
-
2,718
-
-
-
-
4,960
-
-
-
8,000
-
-
-
5,000
-
-
-
2,769
-
-
-
9,667
-
-
-
50
-
-
-
2,400
588
-
588
-
45,609
350,448
396,057
462,530

In the comparative period, of the income received from charitable activities, £70,115 was unrestricted and £392,415 was restricted.

-17-

Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

GLOBAL LINK (LANCASTER)

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

5 Other trading income

Other trading income
Educational services
Exhibition hire		 Unrestricted
Restricted
Total
Total
funds
funds
2025
2024
£
£
£
£
6,375
-
6,375
4,278
750
-
750
4,000
7,125
-
7,125
8,278

In the comparative period, all other trading income was unrestricted.

6 Other income

Membership
Interest
Rental income		 Unrestricted
Restricted
Total
Total
funds
funds
2025
2024
£
£
£
£
-
-
-
265
2,765
-
2,765
903
3,295
-
3,295
19,715
6,060
-
6,060
20,883

In the comparative period, all other income was unrestricted.

-18-

Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

GLOBAL LINK (LANCASTER)

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

7 Expenditure on Charitable Activities

==> picture [431 x 67] intentionally omitted <==

----- Start of picture text -----
Promotion
of Charitable Total Total
Activities 2025 2024
£ £ £
Wages and salaries 240,793 240,793 244,232
----- End of picture text -----

Wages and salaries 240,793
240,793
244,232
Freelance salaries
Employer pension contributions
Telephone and WIFI costs
Postage stationery and consumables
Organisational meeting costs
Promotion and marketing
Project materials
Recruitment
Staff travel and subsistence
Volunteer travel and subsistence
Venue hire
Fundraising costs
Office and public liability insurance
Rent and rates
Bank charges
Other interest
Training
Professional fees
General building costs
Renovation voluteer costs
Office equipment
Event costs
Sundries
Payments to partners
Subscriptions and licences
ARAP/UKRS family payments and expenses
Syrian family expenses
Depreciation
Loss on theft
Direct Project costs
Support costs (note 8)
Employer National Insurance contribution		 7,625
7,625
2,392
13,370
13,370
12,703
11,835
11,835
11,945
2,209
2,209
2,638
2,325
2,325
2,959
-
-
594
4,358
4,358
368
6,476
6,476
5,624
-
-
124
4,881
4,881
1,889
2,390
2,390
2,612
3,665
3,665
6,005
14
14
30
3,719
3,719
3,501
4,363
4,363
4,956
(21)
(21)
31
4,678
4,678
5,638
4,562
4,562
1,650
7,986
7,986
5,902
3,560
3,560
2,171
102
102
1,322
1,152
1,152
1,605
17,714
17,714
10,169
5,624
5,624
1,894
14,042
14,042
26,122
1,468
1,468
2,726
591
591
5,456
6,176
6,176
-
12,065
12,065
10,205
1,062
1,062
-
500
500
-
2,022
2,022
1,716
391,306
391,306
379,179

Of the above expenditure, £316,598 (2024: £330,628) was made against restricted funds.

-19-

Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

GLOBAL LINK (LANCASTER)

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

8 Support costs

9
Net income/(expenditure)
10
Analysis of staff costs
Independent examination fees
Net income/(expenditure) is stated after charging:
Depreciation
Independent examiner's remuneration;
independent examination fee
Employment costs
Wages and salaries
Employer National Insurance contribution (net of Employment Allowance)
Employer pension contributions
Number of employees
Number of staff		 Total
Total
2025
2024
£
£
2,022
1,716
2,022
1,716
2025
2024
£
£
12,065
10,205
2,022
1,716
2025
2024
£
£
240,793
244,232
13,370
12,703
11,835
11,945
265,998
268,880
2025
2024
No
No
13
14

No employees received total benefits of more than £60,000 in the current or prior period.

The charity operates a defined contribution pension scheme and contributions are charged to the SOFA as they become payable. In the current year the charity made contributions of £11,835 (2024: £11,945) to this scheme.

-20-

Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

GLOBAL LINK (LANCASTER)

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

11 Tangible fixed assets

==> picture [431 x 57] intentionally omitted <==

----- Start of picture text -----
Building Equipment Total
£ £ £
Cost or valuation
At 1 April 2024 376,077 20,914 396,991
Additions - - -
----- End of picture text -----

Disposals
Revaluations
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
Eliminated on disposals
At 31 March 2025
Net book value
At 31 March 2025
At 1 April 2024		 -
-
-
70,000
-
70,000
446,077
20,914
466,991
4,977
5,228
10,205
6,837
5,228
12,065
-
-
-
11,814
10,456
22,270
434,263
10,458
444,721
371,100
15,686
386,786

Buildings with a carrying amount of £434,263 (2024: £371,100) have been pledged to secure borrowings of the company. Building costs include land estimated £50,000 (2024: £98,000).

In February 2025 a revaluation of the land and buildings owned by Global Link (Lancaster) was carried out by Fisher Wrathall Surveyors.

The original cost of the property was £280,000; the revaluation resulted in an increase of £70,000. Of which £118,000 was the revalue of the building however the value of the land was reduced by £48,000. The net book value of the property after the revaluation at 31 March 2025 was £341,843 (2024: £276,767).

The £70,000 has been credited to the Revaluation reserve within unrestricted funds. No impairment losses were recognised during the year.

12 Debtors

Trade debtors
Accrued income		 2025
2024
£
£
6,671
25,157
8,924
54,439
15,595
79,596

-21-

Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

GLOBAL LINK (LANCASTER)

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

13 Creditors: amounts falling due within one year

Trade creditors
Loans
Social security and pension creditors
Accruals		 2025
2024
£
£
4,461
2,047
9,154
10,264
8,458
7,616
2,682
2,596
24,755
22,523
Loans totalling £4,077 (2024: £5,178) are secured by the company as detailed in note 11.

14 Creditors: amounts falling due after one year

Individual loans
EBS Mortgage		 2025
2024
£
£
35,000
40,000
32,168
54,644
67,168
94,644

Loans totalling £32,168 (2024: £54,644) are secured by the company as detailed in note 11.

15 Analysis of funds: current year

General Unrestricted funds
General fund
Designated building fund
Roof and Insulation repair fund		 At 1
At 31
April
Gain on
March
2024
Income
Expenditure Revaluation
Transfers
2025
£
£
£
£
£
£
77,714
65,142
(74,708)
70,000
(39,070)
99,078
273,100
-
-
-
(1,128)
271,972
30,000
-
-
-
(30,000)
-
380,814
65,142
(74,708)
70,000
(70,198)
371,050
Revaluation reserve
Land and buildings		 -
-
-
-
69,901
69,901
-
-
-
-
69,901
69,901
Total Unrestricted funds 380,814
65,142
(74,708)
70,000
(297)
440,951

Roof repair designated fund has been used in the year therefore transferred back to the general fund.

As the building was acquired, the designated building fund is now reflecting the net book value of the building less the revaluation element.

-22-

Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

GLOBAL LINK (LANCASTER)

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

15 Analysis of funds: current year (continued)

At 1 At 31
April Gain on March
2024 Income **Expenditure ** Revaluation Transfers 2025
£ £ £ £ £ £
Restricted funds
BLF - Reaching Communities 23,886 41,846 (46,256) - - 19,476
LCC - Refugee & Local League 340 - (300) - - 40
LIF - Refugee Football & Gym 753 - (846) - 93 -
LCC - Refugee Football 207 - - - - 207
LIF - UoC Football & Refugee Team 909 - - - - 909
LIF - Christmas party for ASR 448 2,000 (2,017) - - 431
Morecambe ESOL Hub 456 1,990 (1,171) - - 1,275
LCC - Drop in sessions 545 2,000 (393) - - 2,152
ARAP Resettlement Project 1,153 49,000 (38,443) - - 11,710
Heritage Lottery Fund 5,549 50,884 (50,745) - - 5,688
LCC ESOL for ARAP 6 - - - - 6
BLF Closing Loops 26,805 - - - - 26,805
Henry Smith (1,010) 44,642 (43,165) - - 467
Community Health Integration Fund 500 - - - - 500
LCC - ASR Advice & support 14,437 20,000 (19,851) - - 14,586
NHS Mental Health Scheme 5,000 - - - - 5,000
LCC - ESOL 23/24 1,663 - (1,663) - - -
Pots of Possibility 2,317 - (2,040) - - 277
Ernest Cook Trust - Blue Influencers 17,136 20,397 (17,268) - - 20,265
Ernest Cook Trust- Carnforth primary school - 5,310 (1,797) - - 3,513
Ernest Cook Trust- Rylands Project - 5,080 (1,788) - - 3,292
Sport England 2024 8,996 - (8,643) - - 353
Evan Cornish - 4,999 (3,560) - - 1,439
Escape to Safety - 19,950 (630) - - 19,320
LCC- Parent toddler ESOL - 1,996 (1,283) - - 713
LCC- Human rights day - 392 (414) - 22 -
LCC- Pre Entry ESOL 2024 - 1,956 (1,946) - - 10
LCC- Global dance party - 2,000 (2,083) - 83 -
LCC- Refundable Syrian family expenses - 6,296 (6,177) - - 119
Reaching Communities - 65,120 (60,971) - - 4,149
Art Project - 4,590 (3,049) - - 1,541
LIF walking project - - (99) - 99 -
110,096 350,448 (316,598) - 297 144,243
Total funds 490,910 415,590 (391,306) 70,000 - 585,194

BLF Reaching Communities - This is Big Lottery funding to provide our core refugee support work, including the Tuesday lunch drop in, Claver Hill, educational support and guidance and some casework. This project will now continue until 2027.

LIF/LCC Refugee and local league - This funding was to support Morecambe and Lancaster asylum seekers play in local league football with the local Muslim Community.

-23-

Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

GLOBAL LINK (LANCASTER)

15 Analysis of funds: current year (continued)

LIF – UoC Football - This was funding to pay for weekly pitch hire at the University of Cumbria.

LIF/LCC Christmas Party - This was funding to pay for venue and food at the Friends Meeting House for the annual Christmas party.

LCC ESOL contributed to the costs of informal ESOL classes such as pre-entry ESOL, Parent and toddler ESOL and City of Sanctuary classes

NERC - Growing roots funded the flood resilience project with Brownies and Girl Guides

Pots of Possibility funded our Sustainability Health Support caseworker to work with asylum seekers and refugees on food sustainability

Ernest Cook Trust – Blue Influencers funded the appointment of an environmental youth worker to support young people take climate action

LIF/LCC – Morecambe ESOL Hub funding was to pay for venue and expenses to deliver ESOL classes at More Music in Morecambe

LCC Drop in Session funding was to support the weekly lunch drop in through food

ARAP resettlement project, & housing items - The Afghan resettlement project is part of Lancaster City’s Council commitment to help the UK Government to resettle Afghan families in the UK. Global Link provides casework and integration support to 5 Afghan families in the District, as part of a 3 year contract with Lancaster City Council. This also included sourcing and furnishing the housing.

Heritage Lottery Fund - Migration Stories – This funds our Migration Stories, a partnership project with 4 global education partners in Cumbria, Cheshire, Merseyside and Greater Manchester. Volunteers in each area are researching the history of migration in and out of the Northwest since Roman times, and sharing these stories on a digital map, in schools and the wider community. This project is funded until 31 October 2024.

BLF Closing Loops - Global Link is a partner in this Climate Action Fund multi-partner 5 year project led by LESS in Lancaster. Global Link employs staff to deliver activities to ‘close the loop’ between local food production and consumption, organising activities and workshops to increase the cooking and consumption of locally grown food.

LCC ESOL for ARAP is funding to provide informal ESOL classes such as pre-entry ESOL, Parent and toddler ESOL and City of Sanctuary classes

Henry Smith - Henry Smith funding supports both a direct asylum seeker caseworker as well as the coordination and delivery or outreach English classes at Morecambe, in response to the increased population of asylum seekers in Morecambe.

Sport England funded gym at the YMCA and walks in the Lake District

The Community Health Integration Fund funded artwork with young people to support health

The LCC ASR Advice and Support funding contributed to our casework support for refugees and asylum seekers

-24-

Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

GLOBAL LINK (LANCASTER)

15 Analysis of funds: current year (continued)

The NHS Mental Health Scheme funding support our Health Support worker to provide one to one mental health support and access to services

Further Sport funding was secured at the end of the year to fund a coach to organise weekly football and basketball and to support individuals to join other local sports. It also funds walks in the Lake District and self defence workshops.

The Art Project was to support asylum seekers and refugees participate in art and expressive activities

The CVS emergency food grant provided families struggling with the cost of living with emergency food grants

The LIF/LCC Voluntary Return expenses funded support for an Afghan asylum seeker who elected to return to Afghanistan under the Home Office Voluntary Return Scheme

Building Fund - This building fund was created when we launched an online Crowdfunder to raise funds to purchase a building. As well as a fund made up of restricted donations, we have also created a designated fund (shown as part of General Unrestricted Funds) which includes a legacy and two grants from Lloyds Foundation that trustees have designated to use for the building.

Evan Cornish - Funding for Global Link and the RAIL (refugees, asylum seekers in Lancaster) to campaign for refugee rights

LCC- Parent Toddler ESOL - Funding for Global Link's English teacher to run English language parent and toddler classes

LCC- Pre Entry ESOL 2024 - Funding for English teachers to teach a pre-entry English language and literacy class

Reaching Communities - Funding for refugee support and community cohesion activities

LIF Walking project - Funding for monthly walks with refugees in the Lake District

-25-

Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

GLOBAL LINK (LANCASTER)

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

16 Analysis of funds: prior year

Unrestricted funds
General fund
Designated building fund
Roof and Insualtion repair fund
Restricted funds
BLF - Reaching Communities
LCC - Refugee & Local League
LIF - Refugee Football & Gym
LCC - Refugee Football
LIF - UoC Football & Refugee Team
LIF - Christmas party for ASR
Morecambe ESOL Hub
LCC - Drop in sessions
ARAP Resettlement Project
Afghan Housing and cash items
Heritage Lottery Fund
LCC ESOL for ARAP
BLF Closing Loops
Henry Smith
Sport England
Community Health Integration Fund
LCC - ASR Advice & support
NHS Mental Health Scheme
LCC - ESOL 23/24
NERC - Growing Roots
Pots of Possibility
Ernest Cook Trust - Blue Influencers
Sport England 2024
Art project
CVS - Emergency Food Grant
LCC - Voluntary Return expenses
Total funds		 At 1
At 31
April
March
2023
Income
Expenditure
Transfers
2024
£
£
£
£
£
99,293
91,386
(47,249)
(65,716)
77,714
226,845
27,500
(1,302)
20,057
273,100
-
-
-
30,000
30,000
326,138
118,886
(48,551)
(15,659)
380,814
19,082
65,298
(60,494)
-
23,886
-
1,580
(1,240)
-
340
-
2,000
(767)
(480)
753
-
-
(1,137)
1,344
207
-
1,992
(1,083)
-
909
-
2,000
(1,552)
-
448
-
-
(931)
1,387
456
-
2,000
(1,455)
-
545
2,143
60,000
(60,990)
-
1,153
-
4,355
(4,355)
-
-
-
71,148
(65,599)
-
5,549
649
-
(643)
-
6
6,416
54,914
(34,525)
-
26,805
1,392
47,875
(50,277)
-
(1,010)
1,868
-
(1,802)
(66)
-
1,100
-
(600)
-
500
-
20,000
(19,037)
13,474
14,437
-
5,000
-
-
5,000
-
9,998
(8,335)
-
1,663
-
8,000
(8,000)
-
-
-
5,000
(2,683)
-
2,317
-
20,000
(2,864)
-
17,136
-
9,667
(671)
-
8,996
-
394
(394)
-
-
-
1,000
(1,000)
-
-
-
194
(194)
-
-
32,650
392,415
(330,628)
15,659
110,096
358,788
511,301
(379,179)
-
490,910

All funds that remain at the balance sheet date are described in note 15.

-26-

Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

GLOBAL LINK (LANCASTER)

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

17 Analysis of net assets between funds: current year

nalysis of net assets between funds: current year
Fund balances at 31 March 2025 are represented by:
Tangible fixed assets
Current assets
Creditors: amounts falling due within one year
Creditors: amounts falling due in more than one year		 Unrestricted
Restricted
Total
Funds
Funds
£
£
£
444,721
-
444,721
88,153
144,243
232,396
(24,755)
-
(24,755)
(67,168)
-
(67,168)
440,951
144,243
585,194

18 Analysis of net assets between funds: prior year

Fund balances at 31 March 2024 are represented by:
Tangible fixed assets
Current assets
Creditors: amounts falling due within one year
Creditors: amounts falling due in more than one year		 Unrestricted
Restricted
Total
Funds
Funds
£
£
£
386,786
-
386,786
111,195
110,096
221,291
(22,523)
-
(22,523)
(94,644)
-
(94,644)
380,814
110,096
490,910

-27-

Docusign Envelope ID: 57B93635-69F6-43C6-B030-1B6ABE86D474

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

GLOBAL LINK (LANCASTER)

19 Transactions with Trustees and connected parties (including key management personnel)

The charity was under the control of the Trustees throughout the current and prior period.

Balance at Balance at
Relationship Name Transaction £ **Interest rate ** 31/03/2025 31/03/2024
Trustee Patrice Van Cleemput Loan 5,000 1.5% 5,000 5,000
Executive Director Gisela Renolds Loan 10,000 3.0% 8,000 9,000
Trustee in financial year Debbie Mace Loan 10,000 1.5% 10,000 10,000

None of the trustees (or any person connected with them) received any remuneration during the current or prior year. The following loans were made by Trustees and the Executive Director to the charity in the year.

Total interest paid to the individuals referenced above during the year was £549 (2024: £525).

Total amount of related party donations received in year without conditions £nil.

There are no other related party transactions which are required to be disclosed by the charity.

The trustees are considered to be the key management personnel of the company. As such, no key management personnel were remunerated during the year.

20 Transfers

There have been no transfers this year. During the prior year, several restricted funds have been completed. Some of these funds have been underspent on projects but, with agreement from the donors, the funds are released to unrestricted funds. There have also been a number of transfers from unrestricted funds to restricted funds to reinstate previously omitted restrictions.

Further detail on each fund is provided in note 15.

21 Taxation

As a charity, Global Link (Lancaster) is exempt from tax on income and gains falling within Sections 478-489 of the Corporation Taxes Act 2010 to the extent these are applicable to its charitable objects. No tax charges have arisen in the Charity.

22 Company limited by guarantee

The company is limited by guarantee. In the event of the company being wound up or dissolved, each of the members undertakes to contribute such amounts as may be required, not exceeding £10, for payment of debts or liabilities.

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