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← Carelinks

2024-03-31-accounts

Charity registration number: 1157202

Carelinks

Unaudited financial statements

Year ended 31 March 2024

Independent examination completed 16 August 2024

Carelinks

Administrative Details

CHARITY DATA

Registered in England and Wales Number 1157202

REGISTERED OFFICE ADDRESS

27 Castle Gardens, Bath, BA2 2AN

TRUSTEES AT DATE OF APPROVAL OF REPORTS

S H Gretton

J Field

A Taylor

P Eichhorn

R Clements

N Stock

D Hemingray

D Cwiecek

INDEPENDENT EXAMINER

Linden Accountants, 21 Sevier Street, St Werburghs, Bristol, BS2 9LB

Trustees’ report for the year ended 31 March 2024

The trustees have pleasure in presenting their Annual Report and Financial Statements for the year ended 31 March 2024.

Introduction

The main aims of the charity are to advance Christianity, primarily by distributing Bible and other Christian literature, and to relieve poverty by providing support to those in need. These aims are reflected in our formal objectives, which follow the Charity Commission’s guidance on public benefit. During the year the main focus for our work has been to support both these objectives at the same time.

Structure, governance and management

Carelinks is a Charitable Incorporated Organisation registered in England and Wales: Number 1157202, governed by Constitution. The Board of Trustees meets regularly and is responsible for the governance of the charity. Carelinks does not employ any staff. The trustees and volunteers undertake the day-today management of the charity.

Risk management

We have a risk register which enable us to monitor our activities under four main headings – safeguarding, regulatory and compliance risk, financial risk and operational risk. This helps us to implement measures that help mitigate any risks which we feel are at unsatisfactory levels.

Objectives and activities

Our formal objectives are:

(1) The advancement of the Christian religion for the benefit of the public in accordance with the statement of faith appearing in the schedule to the charity’s constitution, in particular but not exclusively by distributing Christian literature at cost or free of charge.

(2) The prevention or relief of poverty by the providing of grants, items, and services to individuals in need and/or charities, or other organisations working to prevent or relieve poverty.

Our main focus has always been on the advancement of Christian religion by providing practical support for those in need alongside the distribution of Bible-based material. This is mostly provided face to face in the UK and, to a lesser extent, elsewhere but our Bible app, launched four years ago, has continued to allow us also to be very active in many parts of the world, providing spiritual and other support throughout the year.

Activities and performance

During the year, the charity worked – either directly or by supporting others - in the UK and in many other countries. Some highlights of the year are summarised below. One of the most important outcomes of this work is that more than 260 individuals in about 30 countries, supported by us, committed themselves to Jesus Christ during the year, many of them through baptism. A number of these were refugees and asylum seekers, some in the UK and others in countries such as Turkey, Germany, Israel and Italy. Others still live in countries where as Christians they are liable to persecution, such as Iran and Afghanistan. Indeed we know of at least 180 individuals who have been baptised in those two countries alone as a result of our work. Online support in particular remains very important to these folk, though this has become increasingly difficult as the local authorities have blocked direct internet access to our (and many other) websites and apps. This forces people to use Virtual Private Networks, which are unfamiliar to many and mean that online meetings on platforms such as WhatsApp or Zoom are very challenging owing to the inevitable reduced bandwidth.

Our Bible Companion app continues to be a crucial tool and well-used tool in our work. The app, which is cost- and advertisement-free, comprises a full Bible text including audio; deeper commentary on every verse; basic devotionals, an audio and a youth message on every chapter; a daily sermon and thought for the day, a reading planner; a Bible Basics study course; and powerful search functionality. We believe that this app offers more features and resources than any other free Bible app. It is available on both Android and Apple, in English, Russian, Farsi, French, Spanish and Ukrainian. The number of new downloads of the app remains high, and the length of usage is increasing - a welcome sign that it is being retained on devices and used frequently and at length by people all over the world, who clearly find it helpful.

We were pleased that this work has been noticed in various places, including by Premier Christian Radio – the UK’s largest Christian radio station – which devoted a 15 minute prime time slot to the Church in a Pub in September.

Alongside the development of the app, we have continued to run a ‘Virtual Church’ (www.virtualchurch.cc) which is a gateway to both pastoral support and to regular online communion services along with Q&A sessions and talks. Carelinks also has a well-used YouTube channel, with more than a million views over the year.

Last year’s new development in the borough of Croydon in south London has been a great success. It is in two main parts. At the weekly ‘Church in a Pub.’ those attending are given lunch as well as being able to enjoy a low-key Bible talk. And at the ‘Croydon Lunchtime Church,’ a similar approach is taken from Monday to Wednesday each week at a town-centre venue. Average attendance is about 30 per session and many of those coming have committed themselves to Jesus Christ through baptism as a result of the work. A considerable number of those attending are homeless or otherwise very challenged in life, so the meals are much appreciated, as is other material help such as clothing. What is more, a strong sense of community and mutual support has developed as a result.

But the online work, flowing from the Church in the Pub and Lunchtime Church videos, is reaching a cross section of society and many are learning the gospel truth that way online and are then asking us for baptism in Jesus Christ.

We are glad to have been able to deliver some direct aid to those in need overseas, such as muchneeded firewood to very poor households, and practical support of various kinds to earthquake survivors in Turkey and those seriously affected by the war in Ukraine.

There were no serious incidents during the year.

Financial Review

Our finances continue to be in a healthy state. Funding is in place for the work of Croydon Church for more than 24 months, and fresh appeals are planned during the autumn. The other work of Carelinks is funded for the foreseeable future.

Reserves policy

Our formal reserves policy is that we will aim to maintain our reserves held in cash or near-cash at a level of not less than 50 per cent of our expenditure in the preceding financial year. If the reserves fall below that level for a period of three months, the trustees will consider what action needs to be taken to rectify the situation. The reserves throughout the period were found to have been well in excess of that limit.

Plans for future periods

Our plans for the future are to continue with the range of largely demand-led activities exemplified above. That is likely to be a mix of online and in-person work. Our organisation is such that we can often act flexibly and at short notice and we always aim to meet needs where we can. We will also continue to use our online resources as flexibly as we can as these had a highly positive impact on bringing many people to faith.

Statement of trustees’ responsibilities

The trustees are responsible for preparing this annual report and the financial statements in accordance with applicable law. They are responsible for keeping proper accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the applicable charity law, Charity Commission guidance and the provisions of the Constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Trustees

The Trustees/Members of Carelinks throughout the year were Andy Taylor, David Hemingray, Debs Cwiecek, Jean Field, Norman Stock, Pete Eichhorn, Rob Clements and Steve Gretton.

This report was approved by the trustees on 16 August 2024 and signed on their behalf by Steve Gretton.

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CARELINKS report to the charity's trustees on my examination of the accounts of Carelinks for the period ended 31 March 2024. Respective responsibilities of trustees and examiner As the charity trustees of the CIO you are responsible for the preparation of the accounts accordance with the requirements of the Charities Act 2011 ('the 2011 Act,). The charity's trustees consider that an audit is not required for this year under section 144 (2) of the 2011 Act. and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under the company law and is eligible for independent examination- it is my responsibility to- Examine the accounts (under section 145 of the 2011 Act), To follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) Act), and to state whether particular matters have come to my attention. Basis of independent examiner's report My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The Pro￿dureS undertaken do not provide all the evidence that would be required by audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below. Independent examiner's ststement In the course of my examination, no matter has come to my attention: (1) which gives me reasonable cause to believe that in any material respect: the accounting records were not kept in accordance with section 130 of the Charities Act., or the accounts did not accord with the accounting records., or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Steven Baptiste ACPA Linden Accountants, Scrapstore House, 21 Sevier Street, St Werburghs, Bristol, BS2 9LB

Steven Baptiste Date .16 August 2024 .

CARELINKS

STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure Account) YEAR ENDED 31ST MARCH 2024

Note
Incoming resources
Income from charitable activities
2
Other income
3
Total income and endowments
Resources expended
Costs of generating funds
Expenditure on charitable activities
4
Total resources expended
Net income/(expenditure)
Transfers between funds
Net movement in funds
10
Total funds at 1st April 2023
Total funds at 31st March 2024		 Unrestricted
Funds
£
58,977
23,212		 Restricted
Funds
£
42,881
2,628		 Total Funds
2024
£
101,857
25,840		 Total Funds
2023
£
59,995
191,367
82,189 45,508 127,697 251,361
0
47,402		 0
96,515		 0
143,917		 0
133,412
47,402 96,515 143,917 133,412
34,787
0		 (51,007)
0		 (16,220)
0		 117,949
0
34,787
216,264		 (51,007)
196,742		 (16,220)
413,006		 117,949
295,057
251,050 145,735 396,785 413,006

All of the activities of the charity are classed as continuing

The notes on pages 10 to 17 form part of these financial statements

- 8 -

CARELINKS BALANCE SHEET YEAR ENDED 31ST MARCH 2024

2024 2023
Note £ £
Fixed assets 7 3,596 6,748
Current assets
Debtors and prepayments 8 5,321 4,779
Cash at bank and in hand 233,108 265,064
COIF Ethical Investment Fund 156,309 138,175
Creditors paid in advance 0 0
394,738 408,018
Creditors : Amounts falling
due within one year 9 1,549 1,761
Net current assets
393,189 406,258
Net assets
396,785 413,006
Funds
Restricted funds 145,735 196,742
Unrestricted funds 11 251,051 216,264
396,785 413,006

6 September 2024 These financial statements were approved by the trustees on ………………. and are signed on their behalf by: ………………………………. ~ Charity Registration Number: 1157202

The notes on pages 10 to 17 form part of these financial statements

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CARELINKS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2024

1 Accounting policies

i) When donors specify that donations given to the charity must be used in future accounting periods, the income is deferred until those periods.

ii) When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-condition have been met.

Vehicles - 25% straight line

Computer equipment - 50% straight line

- 10 -

CARELINKS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2024

2 Income from Charitable activities

Income from Charitable activities
Gift Aid Donations
Gift Aid entitlement
Non Gift Aid Donations
Overseas Donations
Other Income
Other Income - Canada
Closure of Carelinks Ministries Aus.
Merger with CAT
Investment Income
Interest Received		 Unrestricted
Restricted
Total Funds
Total Funds
Funds
Funds
2024
2023
£
£
£
£
20,869
5,800
26,669
18,582
5,915
1,450
7,365
3,948
22,812
9,653
32,465
32,564
9,381
25,978
35,359
4,901
58,977
42,881
101,857
59,995
Unrestricted
Restricted
Total Funds
Total Funds
Funds
Funds
2024
2023
£
£
£
£
0
2,628
2,628
8,282
0
0
0
135,246
0
0
0
46,094
18,134
0
18,134
0
5,078
0
5,078
1,745
23,212
2,628
25,840
191,367

3 Other Income

- 11 -

CARELINKS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2024

4 Expenditure on Charitable activities
Accountancy
Advertising and PR
Bank Charges
Depreciation
Equipment small charges
Exchange differences & charges
Impairment loss on COIF Fund
Insurance
Literature charges
Postage, Telephone and admin
Printing
Professional Fees
Room hire
Software and subscriptions
Travel and subsistence
Translation services
Wages & salaries
Charitable grants
Food & welfare
Transport
Utilities
Accommodation
Governance costs
Independent examination fees		 Unrestricted
Funds
£
944
4,853
704
3,596
330
67
0
565
0
1,012
77
0
3,724
1,887
23,246
0
0
5,338
648
50
0
360		 Restricted
Total Funds
Total Funds
Funds
2024
2023
£
£
£
0
944
930
903
5,756
21,290
0
704
504
0
3,596
3,373
200
530
887
0
67
-105
0
0
2,352
0
565
77
55,063
55,063
53,140
191
1,203
1,334
0
77
833
0
0
520
12,255
15,978
4,442
0
1,887
675
6,795
30,041
25,045
0
0
0
0
0
0
20,319
25,657
15,519
695
1,343
363
95
145
302
0
0
1,571
0
360
360
96,515
143,917
133,412
47,402

- 12 -

CARELINKS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2024

5 Staff costs and numbers

The aggregate payroll costs were:

Wages & salaries 2024
2023
£
£
0
0
0
0

Particulars of employees:

The average number of staff employed by the charity during the financial year amounted to: 0

Project Staff
Support staff		 No.
0
0
0

No employee received emoluments of more than £60,000.

6 Taxation

The charity is exempt from corporation tax on its charitable activities.

- 13 -

CARELINKS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2024

7
Tangible fixed assets
Cost
At 1st April 2023
Additions
Revaluations
At 31st March 2024
Depreciation
At 1st April 2023
Charge for the period
At 31st March 2024
Net book value
At 31st March 2024
At 31st March 2023
8
Debtors
Trade Debtors
Prepayments
Other debtors
Accrued income
9
Creditors: amounts falling due within one year
Accruals
Creditors
Other creditors - loans		 Equipment
£
0
444
0		 Vehicles
£
13,495
0
0		 Total
£
13,495
444
0
444 13,495 13,939
0
222		 6,748
3,373		 6,748
3,595
222 10,121 10,343
222 3,374 3,596
0 6,748 6,748
2024
£
0
4,894
427
0		 2023
£
1,948
2,550
281
0
5,321 4,779
2024
£
1,302
247
0		 2023
£
1,290
471
0
1,549 1,761

- 14 -

CARELINKS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2024

10 Movement in funds

Movement in funds
Restricted funds
Christadelphian Advancement Trust
Croydon Church
Riga Welfare Programme
Unrestricted funds
General funds
Designated Fund - Ukraine Relief
COIF Investment funds
Total funds		 At
01-Apr
2023
£
166,666
17,630
12,446		 Income
£
0
45,060
449		 Expenditure
£
(55,063)
(34,497)
(6,956)		 Transfers
between funds
£
0
0
0		 At
31-Mar
2024
£
111,603
28,192
5,939
196,742 45,508 (96,515) 0 145,735
78,089
0
138,175		 63,304
750
18,134		 (42,889)
(4,513)
0		 0 98,504
(3,763)
156,309
216,264 82,189 (47,402) 0 251,051
413,006 127,697 (143,917) 0 396,785

Restricted & Designated Fund Summaries

Christadelphian Advancement Trust (CAT) merger

A merger between Carelinks and a sister charity, Christadelphian Advancement Trust (CAT) to simplify administrative processes and provided targeted support in line with the aims and objectives of Carelinks more effectively.

Croydon Church

This fund is for the work undertaken at, and in connection with the activities, 'Church in the Pub', (currently at The Orchard in Croydon) and 'Lunchtime Church' (currently at The Venue , High Street, Croydon.)

Riga Welfare Programme (RWP) closure

Due to Covid-19 restrictions and the shared objectives of Carelinks and Riga Welfare Programme, the closure of RWP was agreed and the funds transferred to Carelinks in order to carry out the relief of financial hardship amongst the people of Riga and Latvia, in accordance with the objects of RWP which coincide with those of Carelinks.

Ukraine Relief

Donations received put into a designated fund to provide physical and financial support for displaced Ukrainians, and subsequent pastoral support for re-housed Ukrainians in Poland, Hungary and Germany.

- 15 -

CARELINKS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2024

Movement in funds - previous year
Restricted funds
Christadelphian Advancement Trust
Croydon Church
Riga Welfare Programme
Unrestricted funds
General funds
Designated Fund - Ukraine Relief
COIF Investment funds
Total funds		 At
01-Apr
2022
£
173,697
39,135
15,683		 Income
£
46,094
4,500
1,027		 Expenditure
£
(53,125)
(26,005)
(4,264)		 Transfers
between funds
£
0
0
0		 At
31-Mar
2023
£
166,666
17,630
12,446
228,515 51,621 (83,394) 0 196,742
(57,361)
3,376
120,527		 193,430
6,310
0		 (40,332)
(9,686)
0		 (17,648)
0
17,648		 78,089
0
138,175
66,542 199,740 (50,018) 0 216,264
295,057 251,361 (133,412) 0 413,006

Restricted & Designated Fund Summaries

Christadelphian Advancement Trust (CAT) merger

A merger between Carelinks and a sister charity, Christadelphian Advancement Trust (CAT) to simplify administrative processes and provided targeted support in line with the aims and objectives of Carelinks more effectively.

Croydon Church

This fund is for the work undertaken at, and in connection with the activities, 'Church in the Pub', (currently at The Orchard in Croydon) and 'Lunchtime Church' (currently at The Venue , High Street, Croydon.)

Riga Welfare Programme (RWP) closure

Due to Covid-19 restrictions and the shared objectives of Carelinks and Riga Welfare Programme, the closure of RWP was agreed and the funds transferred to Carelinks in order to carry out the relief of financial hardship amongst the people of Riga and Latvia, in accordance with the objects of RWP which coincide with those of Carelinks.

Ukraine Relief

Donations received put into a designated fund to provide physical and financial support for displaced Ukrainians, and subsequent pastoral support for re-housed Ukrainians in Poland, Hungary and Germany.

- 16 -

CARELINKS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2024

11 Analysis of net assets between funds

Analysis of net assets between funds
Restricted funds
Unrestricted funds
General funds		 Tangible
Fixed assets
£
0
3,596		 Other
Net assets
£
145,735
247,455		 Total
£
145,735
251,051
3,596 393,189 396,785

12 Related party transactions

During the period there were no related party transactions between the charity and the trustees or persons or entities connected to them.

- 17 -