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← Linking Lives UK

2025-06-30-accounts

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Annual Report and Accounts

1st April 2024 - 30[th] June 2025

Charity No. (England & Wales): 1170325 Charity No. (Scotland): SCO53855 4

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Contents

1. Reference and Administration Information 03
2. Structure, Governance and Management 03
3. Objectives and Activities 03
4. Public Benefit 04
5. Trustee & Operational Team 04
6. National Director’s Report 05
7. Chair of Trustee’s Report 06
8. Financial Review 07
9.Independent Examiner’s Report 09
10.Statement of Financial Activities 10
11.Balance Sheet 11
12.Notes to the Financial Statements 12 to 18

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| 1. Reference and Administration Information

Registration History

Registered (England & Wales) 23rd November 2016 Registered Charity No. (England & Wales): 1170325 Registered (Scotland) 12th December 2024 Registered Charity No. (Scotland): SCO53855

Independent Examiner:

De bbie Risborough (FCCA)

Cornwall Community Accounting Service , 61 Green Lane, Redruth Cornwall TR15 1LS

Bank:

Registered Address:

32 Selmans Hill Co-Operative Bank plc Bloxwich PO Box 250 Walsall Skelmersdale, Lancs West Midlands WS3 3RL WN8 6WT

32 Selmans Hill Bloxwich

Trustees:

Paul Livingstone - Chair (Appointed 18[th ] August 2024)

Mr Peter Ashall

Mr Alan Hare (Retired 15[th ] April 2024)

Rev Bev Boden

Catharine Worsley-Tomlinson – Finance trustee (Appointed 28[th ] August 2024) Dr Ashley Liston Kola Oshin (Appointed 13[th ] November 2024)

2. Structure, Governance and Management

Organisation Type:

Charitable Incorporated Organisation

Governing Document:

Linking Lives UK Constitution

Recruitment and selection of trustees:

New trustees are selected by the existing board of trustees in accordance with necessary skills, experience, shared vision and values of the charity.

3. Objectives and activities

Linking Lives UK is a national charity working to reduce loneliness and social isolation amongst older people. We achieve this through the development of befriending schemes which are set up in partnership with local churches and other agencies. We also run regular volunteer training courses aimed at those engaging in local community activities as well as webinars focusing on individual methods to address loneliness and social isolation.

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The trustees have established this CIO as a practical means of showing the love of God in accordance with their Christian beliefs, in the United Kingdom and elsewhere in the world.

The objects of the CIO are:

4. Public Benefit

Our objectives and activities are outlined above. All activities focus on combating social isolation and loneliness among older people across the UK. This is achieved through the establishment of befriending schemes in various parts of the country ranging from rural areas to inner city urban areas. These local schemes focus on arranging for volunteers to visit older people in their own homes once a week or through telephone befriending. In addition, volunteers are encouraged, where possible, to arrange visits to suitable local social events and activities or outings to places of interest.

We also provide training for volunteers engaging in various local community activities which benefit socially isolated people. This training addresses skills such as ‘effective listening’, ‘managing boundaries’ and ‘safeguarding awareness’.

As a result of these local interactions, the primary public benefit for our clients is increased self-esteem and confidence as well as stronger community links. Volunteers benefit from learning about the life of past generations as well as building strong relationships with their allocated scheme member. Also, there is a benefit for the wider community as people from various generations engage more effectively and those previously on the margins of society begin to re-engage with those around them. Through all our work, we also aim to value the diverse and rich experiences of older people and to celebrate their gifts and abilities in communities across the UK.

5. Trustee & Operational team

We are grateful to our board of trustees (see page 3) who have served during this period. The trustees meet on a bi-monthly basis and focus on the continued development of our governance structure, medium to long-term strategy and financial stability.

We are also grateful to our central operational team which included Jeremy Sharpe (National Director until 31st January 2025), Simon Betteridge (National Director from 6[th ] January 2025), Angela Caley (Operations Manager), Chris Driver (Finance/ IT), David De La Haye (Training & Resources Manager), Richard Taylor (Regional Development Officer for Devon until 28[th ] February 2025) and Michelle Candlish (Scotland Development Manager).

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We also set up an Advisory Group in April 2023 to provide specialist advice to the National Director. The group comprises representatives from sectors and experience including health & wellbeing, charity management, fundraising, evaluation local government, faith and community development.

6. National Director’s Report

It has been a year of both significant achievement and notable challenge for Linking Lives UK. I am pleased to present this report for the financial year 2024/25, which highlights our progress, the impact of our work, and the context in which we have been operating.

I would like to recognise and express my personal thanks to Jeremy Sharpe who founded and grew Linking Lives UK from a local project to UK wide charity. His hard work and commitment has played a pivotal part in thousands of people being supported and enjoying a better experience of life. Jeremy was National Director for the first nine months of the period this report covers with me taking over in January 2025.

Our Mission

Linking Lives UK exists to reduce loneliness and social isolation across the UK, particularly among older people and others who are marginalised or overlooked. We achieve this through growing a network of local befriending projects, partnerships with community stakeholders, and the training and support of volunteers.

External Context

Loneliness continues to be recognised as a pressing national issue, with over 1.4 million older people reporting chronic loneliness (Age UK). Wider inequalities, including rising living costs, health disparities, and digital exclusion, have deepened the vulnerability of many. The government’s focus on social prescribing and community-based care has created opportunities for partnership, but local authority and NHS pressures have constrained commissioning budgets.

Organisational Performance

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Strengths
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Proven model: Our befriending model continues to demonstrate high impact at relatively low cost.

Reputation: LLUK is increasingly recognised nationally as a thought leader in communitybased responses to loneliness.

Christian ethos, inclusive practice: Our distinct identity offers trust and motivation for many partners while remaining accessible to all.

Challenges

Funding climate: Grant competition remains intense, with fewer multi-year opportunities. This has placed pressure on reserves and staff capacity.

Volunteer sustainability: Recruiting and retaining younger volunteers is a challenge, reinforcing the need for intergenerational approaches.

Digital exclusion: While technology offers opportunities, many of our beneficiaries remain excluded, requiring continued investment in face-to-face approaches.

Hidden poverty: Beyond financial deprivation, we encounter deep experiences of social and relational poverty which require sensitive, narrative-based responses.

Looking Ahead

In 2025/26, we will begin implementing our new five-year strategic plan, focusing on:

7. Chair of Trustee’s Report

Having joined the Trustee team of Linking Lives UK in Autumn 2024, and taking up the role of Chair shortly thereafter, it has been an absolute pleasure to be involved and to be able to report on some of what I have seen in the year to end June 2025.

I really must, firstly, thank the existing group of Trustees who have made me feel so welcome and I know that I have some big shoes to fill, not least those of Ashley Liston who I succeeded as Chair.

There has been a lot of change!

As mentioned by Ashley last year, this financial year saw our founder, Jeremy Sharpe, move on and the recruitment of our new National Director, Simon Betteridge, who took up his post

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in January 2025. It has been a pleasure for me to work with and get to know Simon as he settles in and starts to bring his thoughts about the future of this wonderful organisation.

We also recruited two new Trustees, Cath and Kolawole, who bring such knowledge, experience and a wealth of experience and passion to an already great group. Can I thank them and all the Trustees for all their work in supporting Simon, the team and me during this year.

In the midst of much change, there is also much that remains the same. Loneliness and isolation continue to be a massive issue for us as a nation, affecting millions of people. While there has been media coverage of the perhaps less expected impact of loneliness on younger people, it remains a huge issue for many older people across the UK.

More positively, what also has not changed is the enthusiasm, passion and drive of our staff team at Linking Lives UK, and of our partners, our scheme coordinators and our volunteers right across the UK to make a difference. I am constantly delighted and encouraged when I hear stories from schemes and projects across the UK, in different regions, from different backgrounds, in different contexts but all making a difference in the lives of lonely older people.

With the support of our staff team, and a massive amount of hard work, everyone involved with our schemes and projects are helping people build confidence, connection and relationships in communities across the country.

I am so glad that this hasn’t changed, despite what can seem like change in every other aspect of life and I want to say a huge thank you to you all. You really are making a difference and, on behalf of the Trustees and personally, I am so grateful and want to record my thanks to you – staff, volunteers and partners - for another amazing year of impact and success. Thank you.

Paul Livingstone - Chair of Trustees (Appointed on 28[th ] August 2024)

8. Financial Review

We continue to be grateful for the various trusts and foundations that have supported the work of Linking Lives UK and enable us to continue to develop our services. This amounted to £149,620 in grants received throughout the year (£138,174 of which was restricted funds) plus an endowment fund of £50,000 (2024 - £120,773 in grants (£75,899 of which was restricted funds).

We also received fees from churches that are setting up or have set up befriending schemes as well as other training fees and the total income derived from these sources was £9,800 (2024- £8,917).

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Our expenditure was £185,079 (2024-£132,345), £134,510 (2024 £60,127) of which was in respect of restricted funds) a detailed breakdown of this figure is provided in note 6. We recorded a deficit in our unrestricted funds for the year of £7,687 (2024 -£9,297). Our year- end unrestricted reserves balance remain in line with our Reserrfes Policy thanks to the endowment fund received. The trustees are confident that the charity continues to operate as a going concern in view of restricted funds balances in hand. Reserves Policy The trustees, policy is to retain sufficientfunds to cover the notice periods of all members of our core operations team. The value of the reserves will be re-assessed at least annually, or when significant changes in financial obligations occur. Investment Policy The charity does not hold investments. Ris1< Statement A Risk Register is reviewed and amended where necessary at each trustee's meeting. This covers aspects of the charity's operation including governance, external risks, regulation and compliance, finance, and operations. Our current identified top five risks are below, along with the respective controls put in place to mitigate these risks: Inadequate funding to achieve business plan aims - Pipeline of funding applications ongoing and income stream from local project fees. Inadequate reserves - Active financial monitoring and forecasting of cash position Loss of key operational team members - Contracts established with appropriate notice periods to ensure suitable transference of responsibilities Local partner submits complaint about Linking Lives UK - Annual reviews and informal contact maintained on a regular basis Inadequate financial controls leading to poor use of resources andlor fraud - Key financial monitoring & banking controls in place Signature...........:....:.. Paul Livingstone (Chair of Trustees)

Linking Lives UK Independent Examiner's Report

I report on the accounts of the company for the year ended 30 June 2025 which are set out on pages 10 to 18.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the 2011 Act”). The 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 company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the 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 procedures undertaken do not provide all the evidence that would be required in an 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 statement

In connection with my examination, no matter has come to my attention:

1) which gives me reasonable cause to believe that in any material respect the requirements: o to keep accounting records in accordance with section 386 of the Companies Act 2006 and section 130 of the 2011 Act; and

o to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met;

2) or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

....................................................... …………………………… 27 April 2026 Debbie Risborough, Chartered Certified Accountant Date: Cornwall Community Accountancy Service The Elms, 61 Green Lane,

Redruth, Cornwall TR15 1LS

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Linking Lives UK Statement of Financial Activities

for the year ended 30 June 2025

Restricted Permanent
Note Unrestricted
funds		 income
funds		 endowment
funds		 Total
funds		 Prior year
funds
2025 2025 2025 2025 2024
£ £ £ £ £
Income and endowments from:
Donations and
legacies		 3 19,696 2,238 - 21,934 5,745
Charitable activities 4 21,246 138,174 50,000 209,420 129,690
Investments 5 1,940 - - 1,940 525
Total 42,882 140,412 50,000 233,294 135,960
Expenditure on:
Charitable activities 6 50,569 134,510 - 185,079 132,345
Total 50,569 134,510 - 185,079 132,345
Net income/(expenditure) before
investment gains/(losses)		 (7,687) 5,902 50,000 48,215 3,615
Net income/(expenditure) (7,687) 5,902 50,000 48,215 3,615
Other gains/(losses) - - - - -
Net movement in funds (7,687) 5,902 50,000 48,215 3,615
Reconciliation of funds:
Total funds brought forward 11,920 82,006 - 93,926 90,311
Total funds carried
forward		 4,233 87,908 50,000 142,141 93,926

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

All income and expenditure derive from continuing activities

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.
. As at 30 June 2025
2025 2025 2024
Note £ £ £
Current Assets
Cash at bank and in hand 161,655 96,786
161,655 96,786
C1·edito1·s: Ar11ounts
falling clue lvitl1i11 9 (19,514) (2,860)
one year
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Net cu1·rent assets 142,141 93,926
Total assets less 142, 14 l 142, 14 l 93,926
Net assets
The t·unds of the cl1a1·ity:		 142,141 93,926
~~SLE~~
Restricted funds 10 88,498 82,006
Endowment funds 10 50,000 -
Unrestricted income f'u Unrestricted income f'u
IO		 3,643 11,920
Total charity t·u11ds
•		 142,141
~~erry~~		 93,926

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 30 June 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small compa11ies.

Tl1e members have not reqt1ired tl1e company to obtain an audit in accordance witl1 section 476 of the Companies Act 2006.

The directors acknovvledge their responsibilities for complying with the rec.1t1irements of the Companies Act 2006 with respect to accountir1g records and the preparation of accot1nts. Approved by the Board on 27th April 2026 and signed on its behalf by:

: (, Paul Livingstone a Chair of Trustees

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Linking Lives UK Notes to the Financial Statements

1 Accounting policies

1.1 Basis of accounting

The accounts have been prepared under the historical cost convention and in accordance with: - 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 (FRS102) second edition - October 2019 (effective 1 January 2019); - the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102);

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 charity constitutes a public benefit entity as defined by FRS102

1.2 Change in basis of accounting or to previous accounts

The previous years accounts were prepared on a receipts and payments basis. The current year has been prepared on an accruals basis. The change in reserves of comparative figures is as follows:

£

As per previous accounts: 96,786 Payroll creditor (2,860) Revised brought forward reserves 93,926

The opportunity has also arisen to review category coding within the accounts so this has been done for comparative figures as well as the current year.

1.3 Fund accounting policy

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Designated funds are amounts that are allocated for specific purposes by the charity itself.

Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Revaluation funds are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market value.

1.4 Income

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS102 SORP or FRS102.

Items of income are recognised and included in the accounts when all of the following criteria are met:

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Linking Lives UK Notes to the Financial Statements

Donations and legacies are voluntary income received by way of donations and gifts. It is included within the accounts when receivable and only when the charity has unconditional entitlement to the income.

Tax reclaims on donations and gifts are included in the accounts at the same time as the gift/donation to which it relates

Donated goods and services are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material.

The value of services provided by volunteers is not included within the accounts.

1.5 Resources expended

Liabilities are recognised where there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and includes the attributable value added tax which cannot be recovered.

Grants payable are charged in the year when the offer is conveyed to the recipient except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year-end are noted as a commitment, but not accrued as expenditure.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs are the those costs required to support the charity in carrying out its activities and meeting its objects.

Governance costs include costs associated with meeting the constitutional and statutory requirements of the Charity, including the preparation and examination of the statutory accounts, the costs of trustee meetings and other costs linked to the strategic management of the Charity including the cost of any legal advice to trustees on governance or constitutional matters.

1.6 Taxation

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

1.7 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.8 Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

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Linking Lives UK Notes to the Financial Statements

1.9 Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

1.10 Pension costs

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

1.11 Statement of cash flows

The charity is exempt from preparing a statement of cash flows on the grounds that it is a small charity

2 Company Status

The charity is a charitable incorporated organisation and has no share capital. The charity is incorporated and registered in England and Scotland

In the event of the charity being wound up, the liability in respect of the guarantee is limited to £nil per member of the charity.

The members of the charity are the trustees named on page 1.

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Linking Lives UK Notes to the Financial Statements

3 Donations and Legacies

**3 ** Donations and Legacies
Unrestricted
funds		 Restricted
income
funds		 Total
funds		 Prior year
funds
2025 2024
£ £ £ £
Appeals and donations 19,696 - 19,696 5,108
Crowdfunder - 2,238 2,238 637
19,696 2,238 21,934 5,745
**4 ** Incoming resources from charitable activities Incoming resources from charitable activities
Grant Income: Unrestricted
funds
£		 Restricted
income
funds
£		 Total
funds
2025
£		 Prior year
funds
2024
£
Grants under £5,000 11,446 3,254 14,700 1,873
Allen Lane Foundation - - - 10,000
Benefact Group - 56,000 56,000 48,000
Barnabas Trust 2024 - 2,500 2,500 2,500
Haramead trust - - - 5,000
Highway One - 20,000 20,000 5,000
Jerusalem Trust 2024 - 20,000 20,000 20,000
McCarthy & Stone - 6,783 6,783 -
Scotland NDM - 29,637 29,637 -
TOR Christian Foundation - - - 22,900
Tricordant - - - 5,500
Primary Purpose Trading:
Membership Fees 6,700 - 6,700 7,090
Training Income 2,608 - 2,608 -
Activity Packs 492 - 492 -
Other income - - - 1,827
21,246 138,174 159,420 129,690
**5 ** Investment income
Interest on cash deposits Unrestricted
funds
£
1,940
—		 Restricted
income
funds
£
-
—		 Total
funds
2025
£
1,940		 Prior year
funds
2024
£
525
ff

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Linking Lives UK Notes to the Financial Statements

6 Expenditure on charitable activities

Unrestricted Restricted Total Prior year
2025 2024
£ £ £ £
Direct costs
Contractors 8,645 51,395 60,040 42,926
Conference 200 - 200 345
Refreshments and activity
costs		 647 684 1,331 721
National Chaplaincy - 2,706 2,706 1,668
9,492 54,785 64,277 45,660
Support costs
Wages and salaries 18,483 75,162 93,645 73,148
Pensions 2,060 - 2,060 1,370
Staff training 3,285 122 3,407 220
Insurance 478 - 478 478
Equipment repairs and
renewals		 599 - 599 11
Telephone and fax 399 74 473 377
IT Services 2,459 - 2,459 982
Printing, postage and
stationery		 816 135 951 845
Subscriptions 1,153 - 1,153 90
Travel and subsistence 3,878 3,165 7,043 3,488
Advertising & Marketing 4,812 1,057 5,869 4,524
Consultancy fees - - - -
Legal and professional fees 1,665 10 1,675 1,152
Total Support Costs 40,087 79,725 119,812 86,685
Governance Costs
The audit or independent
examination of the charity's 990 - 990 -
accounts
Total Governance Costs 990 - 990 -
Total Charitable Expenditure 50,569 134,510 185,079 132,345

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Linking Lives UK Notes to the Financial Statements

7 Net income/ expenditure

Net income/expenditure is stated after charging:
2025 2024
£ £
Auditors' / Independent Examiners'
remuneration		 990 -

7 Staff costs

The average monthly number of employees during the year was as follows:

Staff in charitable activities 2025
2024
Number
Number
3
3
Volunteers (nos of people involved excluding Trustees) 650
600
The aggregate payroll costs of these persons were as follows:
Wages and salaries 2025
2024
£
£
93,645
73,148
Pensions 2,060
1,370
95,705
74,518

No employee received emoluments in excess of £60,000 in either the current or the prior year.

The charity operates a defined contributions scheme with The Peoples Pension. The pension cost shown represents the contributions payable by the charity to the scheme for the period.

8 Trustees' remuneration and expenses

Trustees received no remuneration, expenses or benefits in kind during the current or prior year.

9 Creditors: Amounts falling due within one year

Taxation and social security 2025
2024
£
£
3,129
2,860
Accruals and deferred income 990
-
Other creditors 15,396
-
19,515
2,860

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Linking Lives UK Notes to the Financial Statements

10 Analysis of funds

**10 ** Analysis of funds
As at 1
April 2024		 Incoming
Resources		 Resources
Expended		 Transfers As at 30
June 2025
£ £ £ £ £
Restricted Funds
Benefact Group 67,391 56,000 (35,423) (24,149) 63,819
Highway One - 20,000 (20,000) - -
Jerusalem Trust - 20,000 (10,565) - 9,435
TOR Edinburgh 11,161 - (22,464) 11,303 -
Scotland NDM - 29,637 (42,483) 12,846 -
Other projects under £10,000 3,454 14,775 (3,575) 590 15,244
82,006 140,412 (134,510) 590 88,498
General Funds
Unrestricted funds 11,920 42,882 (50,569) (590) 3,643
Endowment Funds
Edward Gosling Fund - 50,000 - - 50,000
Total Endowment funds - 50,000 - - 50,000
Total funds 93,926 233,294 (185,079) - 142,141
**11 ** Net assets by fund
Current assets Unrestricted
funds
23,157		 Endowment
funds
50,000		 Restricted
income funds
88,498		 Total funds
161,655		 Prior year
funds
96,786
Creditors: Amounts falling
due within one year		 (19,514) - (19,514) (2,860)
Net Assets 3,643 50,000 88,498 142,141 93,926

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