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2023-03-31-accounts

THE LINKING NETWORK

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

Charity Registration No. 1163901

THE LINKING NETWORK

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Bishop Toby Howarth
Rev Denise Poole
Wahida Shaffi
Yvette Thomas
Ameerah Turner-Desai
Zahra Niazi (Appointed 1 September 2022)
Zoe Mawson (Resigned 31 August 2022)
Charity number 1163901
Principal address Margaret McMillan Tower
Princes Way
Bradford
BD1 1NN
Independent examiner Azets Audit Services Ltd
Carlton House
Grammar School Street
Bradford
BD1 4NS
Bankers CCLA Investment Management
85 Queen Victoria Street
London
EC4V 4ET
Unity Trust Bank
Brindley Place
Birmingham
B1 2HB

THE LINKING NETWORK

CONTENTS

Page
Trustees' report 1 - 12
Independent examiner's report 13
Statement of financial activities 14
Balance sheet 15
Statement of cash flows 16
Notes to the financial statements 17 - 29

THE LINKING NETWORK

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2023

The trustees present their annual report and financial statements for the year ended 31 March 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's constitution as amended 19 February 2016, the Charities Act g 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 m 1 January 2019)

Objectives and activities

The charity's objects are

To advance the education of children and young people, in particular by:

To advance equality and diversity and religious and racial harmony in particular by:

To advance citizenship in children, young people and communities.

The charity has made good progress towards achieving these objectives this year, as evidenced by the activities, outcomes and achievements listed below.

Public benefit statement

In setting our objectives and planning our activities our trustees have given serious consideration to the Charity .

Introductory Remarks

Our vision is that all children and young people are comfortable and confident in connecting meaningfully with communities.

understanding of identity, diversity, equality and community, creating space for discussion of these issues within the school curriculum and supporting teachers

THE LINKING NETWORK

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

The reality is that across the UK there are children and young people growing up in isolated and segregated schools and communities where there are limited opportunities for sustained social mixing and for developing positive relations with others from different communities. At the same time, discourse in the media and society has become increasingly divisive, more fearful and quicker to blame others, particularly exasperated during the pandemic. When our earliest perceptions of people who are different to us are negative then anxiety and fear shapes our encounters later in life. On the other hand, if we have early experiences of new and different people that foster curiosity, encourage understanding and are joyful , we carry these experiences with us, and they shape our life-long expectations of belonging for ourselves and those around us. There is strong evidence that high levels of meaningful contact between people from different social, ethnic, faith or geographical backgrounds can reduce prejudice, increase trust and understanding and lead to a greater sense of togetherness. Our linking programmes enable children to develop skills of enquiry, critical thinking, reflection and communication, as well as providing the opportunity for children and young people to meet others across lines of difference, gain confidence in contact, build new relationships, work together and contribute to the wider community. Our work is organised into four key strands:

Key goals for 2022-23

We set out to secure our Linking Programmes post-Covid whilst also recognising the challenges posed by the cost-of-living crisis. We aimed to find a pathway that was right for schools in this context - blending the learning from virtual linking with previous experiential learning . It was another challenging year for schools and communities but despite this, schools have remained committed to creating opportunities for their pupils to meet others and we have had a successful year with a great deal of new development and learning. As restrictions due to the Covid-19 pandemic eased in Summer 2022, we have been able to return to more face-to-face activities whilst retaining learning and practice from virtual linking.

We aimed to embed our Intergenerational Linking programme in Bradford , moving towards our vision of Bradford as an intergenerational district with every school having a long-term, meaningful connection with an practitioners nationally.

Our network of local facilitators delivering Schools Linking in 27 Local Authority Areas has continued to be collaborative, mutually supportive and determined to provide the very best opportunities to build local social cohesion. Our delivery of Intergenerational and Schools Linking Programmes in Bradford working closely with schools and community settings has continued to be supported at scale by schools choosing to prioritise building connections, believing in the significant benefit to their pupils. Our support for other areas continues to be derived from the experience we gain through our local delivery of both Intergenerational and Schools Linking and this has been even more important than ever through the Covid-19 pandemic and cost of living crisis. Up and down the country there is so much care and dedication from teachers, headteachers, communities, colleagues in local authorities and civil society resulting in joyful opportunities for children and young people to meet with others.

In the words of Zahra Niazi, TLN Trustee and Strategic Lead, Equality and Diversity, Bradford Council all know that this work has never been more needed - the issues we face in society have been exposed and exacerbated by the recent pandemic. We know how easy it is for any of us to fall into the trap of believing stereotypes about each other and to remain in our comfort zones rather than seeking out people who are different to us and exploring what life is like from their perspective and what we share in by how hopeful the work is - at TLN we truly believe in the capacity we all have in contributing to creating a

THE LINKING NETWORK

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

A summary of the activities and outcomes of each of our strands of work during the year April 2022-March 2023 2023-2024.

1. Schools Linking Programme

1a) Summary of the National Schools Linking Programme Network in 2022-23

Our Schools Linking Programme has grown significantly over the past six years from 11 to 27 Local Authority Areas. This year, we aimed to support the network to find a pathway for Schools Linking that was right for their local context and the schools they worked with. Working in this adaptive way has meant that engagement has been sustained and headteachers continue to prioritise this non-statutory but crucial work.

This year our national Schools Linking work has been supported by a three-way funding partnership between the Department for Education, the Department for Levelling-Up, Housing and Communities and Pears

.

This ongoing support has enabled our Schools Linking Programme to grow significantly from 11 Local Authority Areas in 2017 to 27 Local Authority Areas in 2022-23

Key achievements in 2022-2023

THE LINKING NETWORK

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

1b) Social Action embedded in Primary Schools Linking

Summary

In the Spring and Summer Term of the Schools Linking Year, pairs of linked classes engage in Social Action together undertaking formal and informal activities to make a positive difference to others, their community or the environment. TLN provides a structured approach that incorporates the # iwill principles of high-quality social action. By linking classes sharing what they care about and their plans for Social Action they have agreed, the connections established during the Autumn Term are deepened with pupils gaining insight into shared values. This provides the common goals and collaboration recognised as optimal conditions for effective intergroup contact. Embedding opportunities to participate in youth social action builds experience of civic participation and

work on embedding Youth Social Action into Schools Linking received funding from the Pears # iwill fund. Key Achievements in 2022-23

1c) Secondary Linking

Summary

Secondary School Linking takes different forms. Some schools use the programme to link with another school , as with our primary programme, whilst others use it to build better relationships within the school in recognition - its heart, the process helps pupils to explore identity, become comfortable with difference and build connections. Key Achievements:

Impact Quotes:

are expanding

o step outside your comfort

THE LINKING NETWORK

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

1d) Schools Linking Celebration Week (SLCW)

Summary

SLCW was established in Summer 2022 in order to provide a collective moment for children and young people to celebrate and share their stories of linking and feel the power and solidarity of others who are part of the Linking movement up and down the country. It is also an opportunity to create a joined-up national story of the power and

Key Achievements in 2022-23

1e) Bradford Schools Linking Programme Summary

Established in 2001 , The Bradford Schools Linking Programme is delivered directly by the TLN core team. We are now beginning to see teachers delivering Schools Linking who took part in their programme themselves as a child and who talk enthusiastically about the powerful and lasting impact it had on them. The work in Bradford received funding from Bradford Council through the Bradford for Everyone Programme, Bradford Council.

Key Achievements in 2022-23 Bradford Primary Schools Linking

Impact Quotes:

hat lived not too far from me but were a little bit different to me. When I went to secondary, a lot of the children that I linked with were there. And then the same when I trained to teach. So, these are people who I still know personally and professional Linking Alumni and now Bradford Linking Teacher, Bradford.

I did Schools Linking when I was in Year 4 and now I am leading Linking with my Year 3 class. I remember it being a really fun experience. I remember walking down to the other primary school. It was quite different, so I Linking Alumni and now Bradford Linking Teacher

THE LINKING NETWORK

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Bradford Secondary Schools Linking and Secondary Engagement

Impact Quote:

At first, I was thinking I

Schools Linking pupil.

my school with another neighbouring school for five years now. Linking brings communities together. It gives students a voice. It helps them explore differences and see the similarities between one another. It helps them recognise each other's values. Schools Linking Teacher

1f) Impact of Schools Linking Key Learning:

Dr. L. Cameron from The University of Kent led the design of our research including observation of pupil meetings, teacher surveys and interviews. She published a report ting the spark of Key findings regarding the active ingredients for positive experiences at a recognising and addressing social anxiety, the need for teachers to support interactions where needed.

The Department of Levelling Up, Housing and Communities (DLUHC) commissioned an independent evaluation of Schools Linking by IFF, published in August 2022. This research revealed the following impact on primary school students as a result of participating in a Schools Linking Programme:

From our Teacher Survey: 100% confidence in future contact with others different to themselves, develops the social skills as well as providing opportunities for PSHE, Citizenship, RSE and SMSC links (381 teachers responded - this is 43% of Linking teachers)

Teacher Quote:

Pupil Quote:

Headteacher Quote:

pupils), serving a community with significant disadvantage (57% PPM & 47% SEND). The school population is not as ethnically diverse as many others and many of our pupils have very little experience of life outside Edgeley, never mind Stockport. The Schools Linking Programme is a vital part of

THE LINKING NETWORK

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Local Facilitator Quote:

consider how to make Bristol a place where all its different communities are celebrated a

Bristol

Ofsted Quote:

Pupils are keen to talk about their links with a school that serves pupils from a culturally diverse community in the local area. Pupils enjoy the different activities that they do together with pupils from the partner school, to

The list of Local Areas , their lead local partner and the year the programme was established is set out below.

----- Start of picture text -----
Schools Linking Organisation leading Schools Linking Date
Area Linking
Established
Birmingham Faith and Belief Forum, Birmingham 2017
Bolton Achievement, Cohesion & Integration Service (ACIS), Bolton Council 2013
Blackburn with Darwen Blackburn with Darwen Borough Council 2017
Bradford The Linking Network, Bradford in partnership with Bradford for 2001
Everyone, Bradford Council
Bristol Bridges for Communities, Bristol 2020
Buckinghamshire Buckinghamshire Council 2009
Burnley Burnley and Pendle Faith Centre, Lancashire Council 2017
Bury CLAS (Curriculum and Language Access Service), Bury Council 2018
Calderdale Calderdale Museums Service, Calderdale Metropolitan Borough 2010
Council
Derby Global Education Derby 2017
Kent Inclusion Support Service (ISS), Kent County Council 2010
Kirklees Kirklees Council 2006
Leeds Leeds DEC (Development Education Centre) 2019
Leicester 2018
London (FBF) Faith and Belief Forum (FBF)in London 2007
Luton Luton First Teaching Alliance on behalf of Luton Council 2009
Manchester Ethnic Diversity Service, Stockport Council for Manchester 2017
Newcastle Tyne and Wear Archives and Museums (Laing Art Gallery), Newcastle 2018
and Gateshead and Gateshead City Council;
Nottinghamshire Nottinghamshire County Council 2018
Oldham Oldham Council. Oldham Schools Linking began linking in 2001 and 2001
joined The Linking Network in 2015
Pendle Building Bridges Pendle 2014
Peterborough Peterborough City Culture, Peterborough City Council 2019
Rochdale Rochdale Borough Council 2017
Rotherham Development Education Centre South Yorkshire (DECSY) 2017
Sheffield Development Education Centre South Yorkshire (DECSY) 2017
Stockport Ethnic Diversity Service, Stockport Council 2009
Tower Hamlets Global Learning London, Tower Hamlets (Development Education 2018
Centre)
Waltham Forest Faith and Belief Forum, London 2017
Walsall Walsall Metropolitan Borough Council 2018
----- End of picture text -----

THE LINKING NETWORK

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

2. Intergenerational Linking Programme

We have been developing Intergenerational Linking since 2019. We use the following definition of intergenerational practice in our Intergenerational Linking programmes:

promote greater understanding and respect between different generations and contributes to building more cohesive communities. Intergenerational practice is inclusive, building on the positive resources that the younger (Beth Johnson Foundation, 2009).

2a) Intergenerational Linking - National Programme across England Summary

This year TLN continued to work in partnership with My Home Life England to deliver the Care Home FaNs:

Intergenerational Linking Project

from schools and youth groups with older people living in care home, particularly in areas which are less socioeconomically advantaged.

Key Achievements in 2022-23

2b) Bradford Intergenerational Linking Programme Summary

This year we have continued to deliver Intergenerational Linking in Bradford bringing together young people in schools with older people living in care homes, independent living schemes and community groups. This builds on the success and positive response from the Care Home FaNs project in Bradford and secondary school Intergenerational Linking work through the Better Mental Health Fund. Our Vision is for Bradford to be an Intergenerational District so that all 256 schools have a long-

Key Achievements in 2022-23

Impact Quote:

Activity Coordinator

THE LINKING NETWORK

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

2c) Rural Intergenerational Linking

Summary

This exciting new project focused on developing a sense of ownership and agency for older and younger people living in rural areas, increasing their confidence in contact with others. We were granted funding from The Dulverton Trust to work with four schools in rural communities to create opportunities for younger and older people to explore a shared area of interest or concern together and then communicate their suggestions for social change at where they could present together to local people with power. The funding

was for work from September 2022 - September 2023.

Key Achievements in 2022-23

Impact Quotes:

known. They are so lovely.

participant

2d) The impact of Intergenerational Linking Key Learning

Some key findings from the national research report include:

Findings from My Home Life and The Linking Network (2023). Care Home Friends and Neighbours (Care Home FaNs): Intergenerational Linking Project Final Report: Discovering the untapped potential and social value of connecting young people with older people living in care homes. City, University of London. Impact Quotes:

- they said they felt so happy but emotional afterwards! Please accept sincere thanks for the time you and your staff have taken to write these with the residents. It really is so

with the letters they received too, it was really quite

Teacher

THE LINKING NETWORK

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

3. Teacher Resources

Summary

We offer age-appropriate classroom and assembly resources for teachers to use, to support young people in deepening their knowledge and understanding of identity, community, and equality, creating space for discussion in school to foster social cohesion and integration. Our resources are written by teachers, for teachers and are available to all schools to support them with needs identified which are often in response to issues that arise in their communities. The resources support our Schools Linking and Intergenerational Linking Programmes as well as key themes including Equity, Diversity, Inclusion, Social Cohesion and Integration, Social Action and Family Engagement. Resources deliver English, PSHE, Citizenship Objectives and SMSC expectations. Key Achievements 2022-23

4. SMSC Teacher Training

Summary

spiritual, moral, social and cultural

(SMSC) education helping teachers to create space in the classroom and school for dialogue around identity, equalities, inclusion, and diversity. We deliver initial teacher training, staff meetings and leadership training. The training creates space for reflection on existing good practice and identifying new opportunities to move forward. It enables schools to productively apply the Personal Development and SMSC aspects of the Ofsted framework and build their culture and ethos. All our training shares practical classroom resources and strategies that schools can use to teach SMSC, challenge misconceptions and prejudice, create inclusive, representative classrooms and build work on identity and sense of belonging into their curriculum.

SMSC covers a broad range of outcomes, and the context is constantly evolving. Through our Linking Programmes and engagement, we seek to keep ourselves up to date with the issues that impact children and young people in the classroom and resources, training and support constantly changing to support the demands of what it means to be a child or young person.

Key achievements in 2022-23

THE LINKING NETWORK

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

5. Looking ahead to 2023-2024

Fundraising

Section 162a of the Charities Act 2011 requires charities to make a statement regarding fundraising activities. ise procuring money or other property for charitable complaints in relation to fundraising activity for the year under review.

Given the nature of the funding of the charity the Trustees consider that it remains appropriate not to be voluntarily bound to be regulated by the Fundraising Regulator.

Financial review

During the year the charity received income of £492,003 (2022 £797,648) of which £480,220 (2022 £792,888) was restricted. The charity incurred expenditure of £640,875 (2022 £543,919) including £487,741 (2022 £544,504) from restricted funds. During the year transfers were made from restricted to unrestricted funds of £18 (2022 £265,311) due to a release of restrictions by the funder. This resulted in net expenditure of £148,872 (2022 net income £253,729).

Our level of reserves as of 31[st] March 2023 was equivalent to 10 months operating costs (£534,063). It is the policy of the charity that unrestricted funds, excluding fixed assets, which have not been designated for a specific use should be maintained at a level in the range of at least nine months to eighteen months expenditure (£480,000 - £960,000).

deliver our programme in their area and we provide administration funds to local areas in March each year so that they can begin delivering their work in the run up to the following academic year. This means we are operating over an 18-month cycle. By providing security to local areas by March, they can retain the expert experienced staffing needed to run the programme who can begin recruiting schools well in advance of the start of the academic year. We hold back the amount needed for grants each year so that we can award these in a stable and timely manner.

The trustees also consider that reserves at this level ensure that, in the event of a significant drop in funding, funds may be raised.

Unrestricted funds at 31.3.23 £559,140 (2022 £700,509).

THE LINKING NETWORK

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Risks

Our Board reviews our Risk Register on a regular basis. Key current risks include the reality of squeezed school budgets and workload related pressures . This is reducing capacity in schools and can mean that some schools, despite believing this work is a priority, can find they are unable to take part. Equally, Local Authority squeezed budgets and workload may lead to reduced capacity to engage in leading a local Schools Linking Programme in their area. Actions that mitigate these risks include awareness raising of the importance and positive impact of the work; increased support from the TLN core team for local facilitators; adaptations to the programme ; Advice and guidance given during training to demonstrate how the school linking activities can enhance existing curriculum demands and are not additional to these; Comprehensive lesson plans and all requisite materials in order to reduce teacher workload and training and resources to deliver the programme are free to schools and local areas.

Structure, governance and management

The charity is a charitable incorporated organisation CIO), registered on 9 October 2015 in England and Wales.

The trustees who served during the year and up to the date of signature of the financial statements were: Bishop Toby Howarth Rev Denise Poole Wahida Shaffi Zoe Mawson (Resigned 31 August 2022) Yvette Thomas Ameerah Turner-Desai Zahra Niazi (Appointed 1 September 2022)

Trustees are recruited through interview with a panel of Trustees based on the skills they can provide to the Charity. New Trustees are trained through mentoring by more experienced Trustees and ad-hoc training courses as considered appropriate.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Acknowledgements

through this challenging year which is thanks to their professionalism, commitment, and hard work.

The Trustees and staff would also like to thank the networks of practitioners, teams of staff, sessional advisors, teachers, headteachers, Local Authority and NGO staff, teams in cultural and sporting venues, researchers at Kent University, colleagues at My Home Life England, analysts at Bradford Council, NHS England and Bradford for Everyone, Bradford Council and all funders for their dedication through this year. We thank Pears Foundation for their ongoing support and input. We are grateful for the shared collaborative commitment to providing children and young people opportunities to develop relationships, empathy, critical thinking and contribute to wider society.

The trustees' report was approved by the Board of Trustees.

Bishop Toby Howarth Trustee Dated: 18 December 2023

THE LINKING NETWORK

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE LINKING NETWORK

I report to the trustees on my examination of the financial statements of The Linking Network (the charity) for the year ended 31 March 2023.

Responsibilities and basis of report

As the trustees of the charity, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

0 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.

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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:

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 financial statements to be reached.

Alison Whalley FCA Azets Audit Services Ltd

Carlton House Grammar School Street Bradford BD1 4NS

Dated: 18 December 2023

THE LINKING NETWORK

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted
Restricted
funds
funds
2023
2023
Notes
£
£
Income from:
Donations and legacies
3
-
382,586
Charitable activities
4
7,039
97,634
Investments
5
4,744
-
Total income
11,783
480,220
Expenditure on:
Charitable activities
6
153,134
487,741
Net
(outgoing)/incoming
resources before
transfers
(141,351)
(7,521)
Gross transfers between
funds
(18)
18
Net (expenditure)/income for
the year/
Net movement in funds
(141,369)
(7,503)
Fund balances at 1 April
2022
700,509
463,846
Fund balances at 31
March 2023
559,140
456,343		 Total Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
382,586
-
448,238
104,673
4,575
344,650
4,744
185
-
492,003
4,760
792,888
640,875
(585)
544,504
(148,872)
5,345
248,384
-
265,311
(265,311)
(148,872)
270,656
(16,927)
1,164,355
429,853
480,773
1,015,483
700,509
463,846		 Total
2022
£
448,238
349,225
185
797,648
543,919
253,729
-
253,729
910,626
1,164,355

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

THE LINKING NETWORK

BALANCE SHEET

AS AT 31 MARCH 2023

Notes
Current assets
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within
one year
13
Net current assets
Income funds
Restricted funds
14
Unrestricted funds
Designated funds
15
General unrestricted funds		 2023
£
£
282,237
739,901
1,022,138
(6,655)
1,015,483
456,343
514,000
45,140
559,140
1,015,483		 2022
£
£
134,043
1,035,815
1,169,858
(5,503)
1,164,355
463,846
620,000
80,509
700,509
1,164,355		 2022
£
£
134,043
1,035,815
1,169,858
(5,503)
1,164,355
463,846
620,000
80,509
700,509
1,164,355
463,846
700,509
1,164,355

The financial statements were approved by the Trustees on 18 December 2023

Bishop Toby Howarth Trustee

THE LINKING NETWORK

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2023

Notes
Cash flows from operating activities
Cash absorbed by operations
19
Investing activities
Investment income received
Net cash generated from investing
activities
Net cash used in financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2023
£
£
(300,658)
4,744
4,744
-
(295,914)
1,035,815
739,901		 2022
£
£
(21,824)
185
185
-
(21,639)
1,057,454
1,035,815

THE LINKING NETWORK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

Charity information

The Linking Network is a charitable incorporated organisation (CIO), registered in England and Wales on 9 October 2015. It is governed by a constitution as amended 19 February 2016.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Constitution, 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) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

The Trustees have considered the expected cash flows for the next two years and they consider that the Charity will be able to meet its obligations as they fall due for the foreseeable future. The financial statements are therefore prepared on the going concern basis.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

THE LINKING NETWORK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7 Financial instruments

The charity

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the 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 set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans 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 payments 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 operations 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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity cancelled.

1.8 Employee benefits

are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

THE LINKING NETWORK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

2 Critical accounting estimates and judgements

and assumptions about the carrying amount 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.

3 Donations and legacies

Restricted Restricted
funds funds
2023 2022
£ £
Donations and gifts - 1,760
Grants listed below 382,586 446,478
382,586 448,238
Grants receivable for core activities
Pears Foundation 275,000 300,000
The Dulverton Trust 36,000 30,000
Bradford Council - 30,000
My Home Life Intergenerational - National 51,586 50,767
My Home Life Intergenerational - Bradford - 15,711
The Alan and Babette Sainsbury Charitable Fund 20,000 20,000
382,586 446,478

THE LINKING NETWORK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

4 Charitable activities

Charitable Charitable Income
Income
2023 2022
£ £
Service delivery 10,673 4,725
Bradford Council - 150,000
Department for Levelling Up, Housing and
Communities (DLUHC) previously MHCLG in
partnership with Department for Education (DfE). 94,000 194,500
104,673 349,225
Analysis by fund
Unrestricted funds 7,039 4,575
Restricted funds 97,634 344,650
104,673 349,225

The Schools Linking Programme receives funding through a 3 way funding partnership between Pears Foundation, DLUHC and DfE.

5 Investments

**Unrestricted ** Unrestricted
funds funds
2023 2022
£ £
Interest receivable 4,744 185

THE LINKING NETWORK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

6 Charitable activities

Staff costs
Programme costs
Sessional advisors
Donations
Promotional and website
Share of support costs (see note 8)
Share of governance costs (see note 8)
Analysis by fund
Unrestricted funds
Restricted funds		 2023
£
308,976
206,462
90,667
176
12,049
618,330
18,915
3,630
640,875
153,134
487,741
640,875		 2022
£
272,459
182,478
58,826
1,602
11,924
527,289
13,330
3,300
543,919
(585)
544,504
543,919

Included in the Programme costs are capacity funds paid to Linking Programmes listed in note 7. Grant audit fees are included in programme costs £990 (2022 £900).

THE LINKING NETWORK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

7 Capacity Funds

Faith & Belief Forum Birmingham
Achievement, Cohesion & Integration Service Bolton Council
Blackburn and Darwen Council
Bridges for Communities, Bristol
Buckinghamshire Country Council
Burnley and Pendle Faith Centre, Lancashire County Council
Curriculum & Language Access Service, Bury Council
Fair Futures, Bury Linking
Global Education Derby
The Education People, Kent
Carry My Story, Kirklees Council
Development Education Centre, Leeds
St Philip's Centre, Leicester
Faith & Belief Forum, London
HOME, Manchester
Luton First Teaching Alliance on behalf of Luton Borough Council
Laing Art Gallery, Newcastle & Gateshead City Council
Nottinghamshire County Council
Oldham Council
Building Bridges Pendle
Rochdale Borough Council
Development Education Centre, South Yorkshire
Ethnic Diversity Service, Stockport Council (Stockport)
Humanities Education Centre, Tower Hamlets
Walsall Council
Faith & Belief Forum, Waltham Forest		 2023
£
7,000
7,000
7,000
7,000
7,000
7,000
-
7,000
7,000
7,000
-
7,000
7,000
7,000
14,000
7,000
7,000
-
7,000
7,000
7,000
7,000
7,000
7,000
-
-
154,000		 2022
£
7,000
3,670
7,000
7,000
7,000
7,000
7,000
-
7,000
7,000
7,000
7,000
7,000
7,000
-
7,000
7,000
7,000
7,000
7,000
7,000
10,000
7,000
7,000
10,000
3,000
166,670

THE LINKING NETWORK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

8 Support costs

Support
costs
Governance
costs
£
£
Phone and broadband
1,004
-
General office costs
2,640
-
IT
2,411
-
Rent
348
-
Insurance
1,619
-
Travel and subsistence
9,607
-
Bank charges
221
-
Legal and professional
1,065
-
Independent examination
fees
-
3,630
18,915
3,630
Analysed between
Charitable activities
18,915
3,630		 2023
Support
costs
Governance
costs
£
£
£
1,004
1,013
-
2,640
887
-
2,411
2,888
-
348
3,227
-
1,619
1,725
-
9,607
2,553
-
221
214
-
1,065
823
-
3,630
-
3,300
22,545
13,330
3,300
22,545
13,330
3,300		 2022
£
1,013
887
2,888
3,227
1,725
2,553
214
823
3,300
16,630
16,630

All costs are apportioned to the sole activity of the charity.

Bradford Council provide office space and training facilities as an in kind support of the charity. The value of this donation has not been included in the financial statements as a value cannot be reliably estimated for the donation,

Governance costs includes payments to the independent examiner of £3,630 for examination fees (2022£3,300).

9 Trustees

One trustee of the charity received £1,850 remuneration for work done, (2022 £400, one trustee). No other benefits or expenses from the charity were received during the current or prior year.

THE LINKING NETWORK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

10 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other pension costs		 2023
Number
8
2023
£
261,460
28,902
18,614
308,976		 2022
Number
8
2022
£
237,191
19,440
15,828
272,459

No employee earned more than £60,000 during the current or previous financial year.

11 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

12 Debtors

12
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
13
Creditors: amounts falling due within one year
Trade creditors
Accruals		 2023
£
275,895
6,342
282,237
2023
£
2,034
4,621
6,655		 2022
£
125,520
8,523
134,043
2022
£
1,303
4,200
5,503

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THE LINKING NETWORK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

15 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Balance at
1 April 2021
£
Contingency fund
350,000
Schools Linking Programmes
-
Strategic Development
-
350,000		 Transfers
Balance at
1 April 2022
Transfers
Balance at
31 March 2023
£
£
£
£
150,000
500,000
-
500,000
84,000
84,000
(70,000)
14,000
36,000
36,000
(36,000)
-
270,000
620,000
(106,000)
514,000		 Transfers
Balance at
1 April 2022
Transfers
Balance at
31 March 2023
£
£
£
£
150,000
500,000
-
500,000
84,000
84,000
(70,000)
14,000
36,000
36,000
(36,000)
-
270,000
620,000
(106,000)
514,000
514,000

Funds were transferred in the prior year due to expenditure made for grants to areas leading Schools Linking Programmes and for future strategic development.

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THE LINKING NETWORK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

18 Related party transactions

Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2023 2022
£ £
Aggregate compensation 128,553 113,023

Transactions with related parties

During the year the charity entered into the following transactions with related parties:

An amount of £1,850 was paid to one Trustee during the year for work done (2022: £400, one trustee). This is allowed in the constitution and was agreed by the Trustees. There have been no other related party transactions during the year (2022 none).

19 Cash generated from operations
Cash generated from operations 2023 2022
£ £
(Deficit)/surplus for the year (148,872) 253,729
Adjustments for:
Investment income recognised in statement of financial activities (4,744) (185)
Movements in working capital:
(Increase) in debtors (148,194) (126,634)
Increase in creditors 1,152 1,266
(Decrease) in deferred income - (150,000)
Cash absorbed by operations (300,658) (21,824)