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2025-09-30-accounts

Company registration number: 07363827 Charity registration number: 1139855

LYNX WORKSHOP TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Lynx Workshop Contents

Page
Trustees' Report 1—11
Independent Examiner's Report 12
Statement of Financial Activities (including Income and Expenditure Account) 13
Comparative Statement of Financial Activities (including Income and Expenditure Account) 14
Balance Sheet 15—16
Notes to the Financial Statements 17—22
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities (including Income and Expenditure Account) 23—24

Lynx Workshop Company No. 07363827 Trustees' Report For The Year Ended 30 September 2025

The trustees present their report and the financial statements for the year ended 30 September 2025.

Objectives and Activities

Aims and Objectives

Mission Statement:

Links is an unique Llanelli Mental Health Charity, providing support and learning opportunities to those within our community who have or are experiencing mental ill-health.

Objective Statement: - Links aims to help people to build their self-confidence and self-esteem by offering a range of accredited and non-accredited supported creative learning opportunities as well as progressive, person-centred personal development plans.

Public Benefit

During the year, Links Mental Health Carmarthenshire undertook a range of activities aligned with its charitable objectives to support the mental health and emotional well-being of individuals across Carmarthenshire.

Key initiatives included:

• Provision of emotional support through one-to-one sessions, group workshops, and peer support networks.

• Mental health advocacy and signposting, helping individuals access appropriate health and social care services.

• Drop-in services and community hubs, offering safe, inclusive spaces to reduce isolation and encourage community connection.

• Collaboration with statutory and third-sector partners to ensure seamless service provision.

• Educational outreach and awareness campaigns aimed at reducing stigma, encouraging early intervention, and promoting positive mental health.

The trustees confirm that they have had due regard to the Charity Commission’s guidance on public benefit when reviewing the charity’s aims and objectives, and when planning and delivering its activities. All services are offered either free of charge or at minimal cost, and are targeted at those most in need, including individuals facing disadvantage, isolation, or mental health crises.

The trustees are satisfied that the activities of Links continue to contribute meaningfully to the public good, helping to improve mental health outcomes, enhance personal resilience, and strengthen community wellbeing across Carmarthenshire.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Page 1

Achievements and Performance Main Achievements

Report 1st October 2024 to 30[th] September 2025

Links Highlights

In October 2024, Links was invited to set up a showcase at the barn in Parc Y Scarlets ahead of a home game. It was a fantastic opportunity, and we continued to showcase at every home game for the remainder of the season.

Showcasing in the barn before a home game at Parc Y Scarlets

Towards the end of October, members came up with the idea of hosting a fancy dress fun day at Links. The event was open to everyone, including family members and carers. A special visit from Cochyn, the Scarlets mascot, made the day even more memorable.

Everyone was thrilled to meet Cochyn — even ‘Russell!

Page 2

November was a time to honour and remember the fallen. Links members crafted handmade wreaths for Poppies to Paddington and to be laid at Llanelli Town Hall. Staff and a veteran member attended ceremonies to lay the wreaths.

Throughout November, members were busy crafting items to sell at our Christmas fayre, organised in partnership with the Goodshed and scheduled for December.

Christmas trees, wreaths, brooches, and Christmas paper are just some of the items created.

Below are some of the creations made by Links members : - In December, staff and members took part in a Christmas Fayre at the Goodshed. Staff dressed festively for the occasion, and one member volunteered to play Father Christmas in the grotto. Links also had a stall at the event to sell the items created by members.

Christmas at the Goodshed

Page 3

A Links Christmas dinner was held at the Selwyn Samuel, Llanelli. Over 50 attended the lunch and a great time had by all.

At the start of the New Year, we collaborated with Joe Wilson to plan a new sculpture project. This project was designed to involve everyone at Links, with the goal of raising awareness about mental health illness. Joe visited Links to meet with members, gather ideas, and discuss potential designs.

In February, we launched a weekly game session every Thursday. Members expressed interest in trying table tennis, so we visited Llanelli Leisure Centre. They have continued to participate in games, including pool, badminton, and darts.

Members at Llanelli Leisure Centre

A Lego building session was held at Links as part of the CWTSH (Community Wellbeing Training and Support Hub) partnership, which hosts drop-ins every Friday. Members had the chance to purchase a box of flower-themed Lego for £1. Everyone had a great time, working together to complete the challenging pieces and enjoying the activity as a group.

Page 4

----- Start of picture text -----
CWTSH
Lego Building
----- End of picture text -----

In March, our Tuesday and Wednesday sessions were exceptionally busy. Members knitted squares to create a blanket for our cwtch room. Everyone pitched in to make enough squares, and other members carefully stitched the blanket together. The result was a beautiful, handcrafted blanket for everyone to enjoy.

A great team effort by everyone involved!

Page 5

Links took part in another event at the Goodshed, providing a great opportunity to showcase and sell members' work. Members and volunteers enjoyed being involved on the day, helping to set up the stall and engaging with the public.

Showcasing at the Goodshed

Towards the end of March, Links held a showcase at Parc Y Scarlets. Following the event, staff, volunteers, and members were treated to free tickets to watch the rugby match—a fantastic way to round off the day.

Parc Y Scarlets Showcase

Page 6

During this reporting period, Links worked alongside the CWTSH project (Community Wellbeing Training and Support Hub) and held weekly drop-ins at Links which were facilitated by a Member Champion. A trip was also organised to the Royal Mint. 29 members attended the trip supported by staff. A great day had by all.

Links and CWTSH on a day out to the Royal Mint

As part of Asda’s 60[th] birthday Links was presented with a community diamond award for the work that Links do for the Veterans in the

community. Links Veterans accepted the award on behalf of Links Combined Forces

Links held a garden party to celebrate Victory in Europe Day, bringing the community together to commemorate the occasion and enjoy a day of socialising, refreshments, and shared memories.

Please click on the link below to view a short video of the event: -

https://www.facebook.com/reel/1784003855510393

Page 7

To celebrate Mental Health Awareness Week, Links organised a day trip to Pembrey Country Park. The day included scenic walks through the forest, a visit to the beach, and a generous surprise when the members and staff were offered complimentary rides on the train. The day ended with a wellearned ice cream, making it a memorable day for everyone involved.

A day out at Pembrey Country Park

Links was awarded the Bronze Welsh Veterans Award in recognition of the valuable work it carries out in supporting the Armed Forces community.

LINKS Llanelli - With tough competition in our category, we are... | Facebook

Member Statements: -

Page 8

Page 9

Lynx Workshop Trustees' Report (continued) For The Year Ended 30 September 2025

Financial Review

Reserves Policy

The charity maintains a reserves policy to ensure financial stability and to safeguard its ability to continue operating effectively in the event of unforeseen circumstances. The level of reserves is reviewed regularly to ensure it remains appropriate for the charity’s needs.

Funds Materially in Deficit

There are no funds that are materially in deficit. All funds were actively monitored, and any variances addressed through appropriate financial controls.

Additional Note

The Management Committee meet regularly to set strategic direction and oversee performance. Day-to-day operations are delegated to a senior management team. The charity also works collaboratively with a range of external partners, including local authorities, other charities, and community organisations, to enhance service delivery and broaden its impact.

The Management Committee regularly review the major risks to which the charity is exposed, including financial, operational, reputational, and legal risks. A formal risk register is maintained and updated regularly. Appropriate systems and internal controls are in place to mitigate these risks, including robust financial procedures, safeguarding policies, and crisis management plans. The effectiveness of these measures is reviewed periodically to ensure they remain fit for purpose.

Links principal sources of income during the year included core funding from Hywel Dda and charitable foundations, contract funding for service delivery, and donations from individuals and community fundraising initiatives. Additional income was generated through targeted fundraising events across Carmarthenshire.

Expenditure during the year was focused on directly delivering services aligned with the charity’s core aims improving mental health and wellbeing, reducing isolation, and providing accessible support to those in need. This included staffing costs, venue hire for NAAFI mornings and group activities, materials for educational, creative sessions, and administration necessary for safe and effective service delivery. All spending was carefully managed to ensure value for money and maximum impact for beneficiaries, in line with the charity's strategic priorities.

Structure, Governance and Management

Trustee Selection Methods

Links is governed by a Management Committee comprising of seven professional people from a wide variety of backgrounds. The Management Committee meet monthly to oversee the strategic direction and management of the charity. Executive Committee Members, (Trustees), are voted in every year at the Links AGM.

Page 10

Lynx Workshop Trustees' Report (continued) For The Year Ended 30 September 2025

Reference and Administrative Details

Trustees

M Thomas N Destefano S Donoghue - Chairman J B Howarth - Vice Chair E Phillips (resigned 21/11/2024) T Lupini C Genner S Burford

Charity Number

1139855

Company Number

07363827

Independent Examiner

Gwennan Thomas FCCA Unity Accountancy 8 Station Road Llanelli Carms SA15 1AL

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Stephen M Donoghue

Mr Steven Donoghue (Jun 9, 2026,1:06pm)

S Donoghue Trustee 09/06/2026

Page 11

Lynx Workshop Independent Examiner's Report to the Trustees of Lynx Workshop For The Year Ended 30 September 2025

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2025.

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 charity’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

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:

  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

  2. 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

  3. 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.

Gwennan Thomas FCCA 09/06/2026 8 Station Road Llanelli Carms SA15 1AL

Page 12

Lynx Workshop Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 September 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Other trading activities
4
EXPENDITURE ON:
Charitable activities:
7
Mental Health Charity
NET EXPENDITURE
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
15		 Unrestricted
funds
£
25,000
-
Restricted
funds
£

161,407

1,338		 2025
Total funds
£

186,407

1,338		 2024
Total funds
£

110,164

12,298
25,000
162,745
187,745
122,462
(4,343 )
(218,241 )
(222,584 )
(213,662 )
20,660
(55,499 )
(34,839 )
(91,200 )
20,660
46,891
(55,499 )

137,203
(34,839 )

184,094
(91,200 )

275,294
67,551
81,704
149,255
184,094

The notes on pages 17 to 22 form part of these financial statements.

Page 13

Lynx Workshop Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 September 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Other trading activities
4
EXPENDITURE ON:
Charitable activities:
7
Mental Health Charity
NET EXPENDITURE
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
15		 Unrestricted
funds
£
1,474
-
Restricted
funds
£

108,690

12,298		 2024
Total funds
£

110,164

12,298
1,474
120,988
122,462
(5,845 )
(207,817 )
(213,662 )
(4,371 )
(86,829 )
(91,200 )
(4,371 )
51,262
(86,829 )

224,032
(91,200 )

275,294
46,891
137,203
184,094

The notes on pages 17 to 22 form part of these financial statements.

Page 14

Lynx Workshop Balance Sheet As At 30 September 2025

Notes
FIXED ASSETS
Tangible Assets
11
CURRENT ASSETS
Debtors
12
Cash at bank and in hand
Creditors: Amounts Falling Due Within One
Year
13
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS OF THE CHARITY
Restricted Funds
Unrestricted Funds
TOTAL FUNDS
15		 Unrestricted
funds
£
4,825
Restricted
funds
£

7,265		 2025
Total funds
£

12,090		 2024
Total funds
£

9,724
4,825
-
67,125
7,265

27,891

68,783
12,090

27,891

135,908
9,724

24,358

160,528
67,125
-
96,674

(26,634 )
163,799

(26,634 )
184,886

(10,516 )
67,125
70,040
137,165
174,370
71,950
77,305
149,255
184,094
71,950
77,305
149,255
184,094
81,704
67,551
137,203

46,891
149,255
184,094

Page 15

Lynx Workshop Balance Sheet (continued) As At 30 September 2025

For the year ending 30 September 2025 the charitable company was entitled to exemption from audit under section 479a of the Companies Act 2006 relating to subsidiary companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Stephen M Donoghue

Mr Steven Donoghue (Jun 9, 2026,1:06pm) S Donoghue

Trustee 09/06/2026

The notes on pages 17 to 22 form part of these financial statements.

Page 16

Lynx Workshop Notes to the Financial Statements For The Year Ended 30 September 2025

1. General Information

Lynx Workshop is a company limited by guarantee, incorporated in England & Wales, registered number 07363827 and registered charity number 1139855 . The registered office is .

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has an entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

2.3. Resources Expended

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregates similar costs to that category. Where costs cannot be directly attributed to particular headings, they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery 20% straight line Fixtures & Fittings 20% reducing balance Computer Equipment 20% straight line

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

Page 17

Lynx Workshop Notes to the Financial Statements (continued) For The Year Ended 30 September 2025

Donations and gifts
Grants
Donations and gifts
Grants
4. Income from Other Trading Activities
Fundraising events		 Unrestricted
funds
£
-
25,000		 Restricted
funds
£
12,657
148,750		 2025
Total
funds
£

12,657

173,750
25,000 161,407
186,407
Unrestricted
funds
£
1,474
-		 Restricted
funds
£
13,945
94,745		 2024
Total
funds
£

15,419

94,745
1,474 108,690
110,164

5. Government Grants Government grants recognised in the accounts were as follows:

Restricted Grant Income – Government and Public Sector Funding Restricted grant income represents funding received from government and public-sector bodies for specified charitable activities and projects. During the year the charity recognised £96,249 of restricted grant income from Hywel Dda University Health Board, Carmarthenshire County Council and associated commissioned programmes administered through Carmarthenshire Micro-Commissioning Fund

Hywel Dda University Health Board
Carmarthenshire County Council
Carmarthenshire Micro-Commissioning Fund		 2025
£
88,749
2,500
5,000		 2024
£
-
-
-
96,249 -

Page 18

Lynx Workshop Notes to the Financial Statements (continued) For The Year Ended 30 September 2025

6. Net Income/(Expenditure)

The net expenditure is stated after charging/(crediting):

Depreciation of tangible fixed assets - owned
. Analysis of Expenditure
Mental Health Charity
Mental Health Charity
. Support Costs
Employee costs
Premises expenses
General administration
Depreciation		 Activities
undertaken
directly
£
13,210		 2025
£
3,469		 2024
£

2,510
Support
costs
(see note8)
£

209,374		 2025

Total
£

222,584
Activities
undertaken
directly
£
12,480		 Support
costs
(see note8)
£

201,182		 2024

Total
£

213,662
2025
Mental
Health
Charity
£
152,101
29,413
24,391
3,469
209,374

7. Analysis of Expenditure

8. Support Costs

Page 19

Lynx Workshop Notes to the Financial Statements (continued) For The Year Ended 30 September 2025

Employee costs
Premises expenses
General administration
Depreciation
. Staff Costs
taff costs were as follows:
Wages and salaries
Social security costs
Other pension costs		 2025
£
132,502
1,525
9,629
143,656		 2024
Mental
Health
Charity
£
143,591
34,003
21,078
2,510
201,182
2024
£
127,363
-
9,756
137,119

9. Staff Costs

Staff costs were as follows:

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

10. Average Number of Employees

Average number of employees during the year was: 9 (2024: )

11. Tangible Assets

1. Tangible Assets
Cost
As at 1 October 2024
Additions
As at 30 September 2025
Depreciation
As at 1 October 2024
Provided during the period
As at 30 September 2025		 Plant &
Machinery
£
378
-		 Fixtures &
Fittings
£

40,646

474		 Computer
Equipment
£

6,978

5,360		 Total
£

48,002

5,834

53,836

38,278

3,468

41,746
...CONTINUED
378
41,120
12,338
227
75
36,488

926
1,563

2,467
302
37,414
4,030

Page 20

Lynx Workshop Notes to the Financial Statements (continued) For The Year Ended 30 September 2025

Net Book Value
As at 30 September 2025
As at 1 October 2024
12. Debtors
Due within one year
Trade debtors		 76
3,706
8,308		 12,090
151
4,158
5,415		 9,724
2025
£
27,891		 2024
£
24,358

13. Creditors: Amounts Falling Due Within One Year

3. Creditors: Amounts Falling Due Within One Year
Trade creditors
Other creditors		 2025
£
15,198
11,436
26,634		 2024
£
(2 )
10,518
10,516

14. Pension Commitments

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £9,629 (2024: £9,756).

At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.

15. Movement in Funds

Unrestricted funds
General:
General unrestricted fund
Restricted funds
Restricted fund
Total funds		 As at 1
October
2024
£
46,891
137,203		 Income
£

25,000

162,745		 Expenditure
£

(4,340 )

(218,244 )
As at 30
September
2025
£
67,551
81,704
184,094
187,745
(222,584 )		 149,255

Page 21

Lynx Workshop Notes to the Financial Statements (continued) For The Year Ended 30 September 2025

Unrestricted funds
General:
General unrestricted fund
Restricted funds
Restricted fund
Total funds		 As at 1
October
2023
£
51,262
224,032		 Income
£

1,474

120,988		 Expenditure
£

(5,845 )

(207,817 )
As at 30
September
2024
£

46,891

137,203
275,294
122,462
(213,662 )
184,094

16. Transactions with Trustees

During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

lows:
2025 2024
£ £

17. Related Party Disclosures

18. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

Page 22

Lynx Workshop Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 September 2025

INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations from individuals
Donations from organisations
Social club income
Grants
Government Grants
Other trading activities
Fundraising events
EXPENDITURE ON:
Charitable Activities:
Mental Health Charity
Purchases
Staging fundraising events
Wages and salaries
Employers NI
Employers pensions - defined contributions scheme
Sessional workers
Travel and training expenses
Rent, heat and light
Repairs and maintenance
Cleaning
Premises insurance
Advertising, stationery and office costs
Telephone and postage costs
Accountancy fees
Legal and professional fees
Professional subscriptions
Bank charges		 2025
Total funds
£
9,007
-
3,650
77,500
96,250		 2024
Total
funds
£

12,617

2,802

-

-

94,745

110,164

12,298

12,298

122,462

(7,873)

(4,607)
(127,363)

-

(9,756)

(2,523)

(3,949)

(25,538)

(1,644)

(5,211)

(1,610)

(7,313)

(5,351)

(1,746)

(4,270)

(827)

(284)
...CONTINUED
186,407
1,338
1,338
187,745
(13,210)
-
(132,502)
(1,525)
(9,629)
(4,595)
(3,850)
(21,344)
(1,098)
(4,555)
(2,416)
(9,152)
(6,885)
(1,772)
(4,791)
(1,208)
(322)

Page 23

Lynx Workshop Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued) For The Year Ended 30 September 2025

Charitable donations (49) (120)
Sundry expenses (212) (1,167)
Depreciation (3,469) (2,510)
(222,584) (213,662)
(222,584) (213,662)
NET EXPENDITURE (34,839) (91,200)

Page 24

Issuer

Unity Accountancy

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