Registered Charity Number 1180942
Registered Company Number CE015766 (England and Walèsl
THE CLINK CAFÉ CHARITY
Charitable incorporated organisation
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021

THE CLINK CAFÉ CHARITY CIO
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Cont•nts
Pagès
Trustees, officers and advisers
Report of the trustees
Report of the auditors
7-10
Statement of financial activitiès and ineome and èxpènditure aeeount
Balance sheet
12
Notes to the financial statements
13-19

THE CLINK CAFÉ CHARITY CIO
TRUSTEES, OFFICERS AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2021
Trustees
S Harrison
K McGrath
W Middleton
F Soott
D Walker
Ire$igned 31 August 20211
(resigned 31 August 20211
(resigned 31 August 20211
Règistèrèd Officè
No. 1 Londtsn Bridge
London
SE1 9BG
Chièf Exèeutiv•
C Moore
Company S•erètary
D Whilworth
Bank8rs
Coutts & Co
440 Strand
London
WC2R OQS
Sollcltors
Howard Kennedy LLP
No 1 London Bridge
London
SE19BG
Audltors
Moore Kingston Smith LLP
9 Appold Street
London
EC2A 2AP

THE CLINK CAFÉ CHARITY CIO
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2021
HAIRMAN'S STATEMENT
In December 2020, the Trustees took the hard decision to permanently close The Clink Café, located in the
heart of Manchester's aty centre in Canada House on Chepstow Street.
Through The Clink Charity, we rernain fully committed to supporting our Clink Café graduates who have
trained with us in the cornmunity.

THE CLINK CAFÉ CHARITY CIO
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2021
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing do¢um¢nt
The Clink Café Charity is controlled by its governing document and is established as a Charitable Incorporated
Organisation ICIOI under the Charities Act 2011. The sole member of the charity is The Clink Charity, a registered
charity lirllited by guarantee.
Organisational stNcture
Trustee Board
As explained above the Clink Café Charity is a wholly owned subsidiary of The Clink Charity and its trustees
report to the trustees of the parent Charity. The charitable group is governed by a Board of Trustees Chaired by
Finlay Scott which supervises the senior managetnenl team ISMTI and stsff he8ded up by the Chief Executive
Officer. Christopher Moore.
The Clink Charity Board of Trustees meets at least 4 times each year to set and oversee the delivery of the
group s objectives. The Board has a clear and well-underslood govemance role. approving the strategy. annual
budgets and reviewing the managernent accounts and cash flows on a quarterty basis. The Trvslees ensure that
risk is well understood and managed, and that the charity is operating legally and in full Complian￿ with our
charitable objectives, ethos and values.
The Board appoints and delegates the delivery of the strategy and management of the operation of the charity
and its subsidiaries to the CEO, who in turn appoints and manages SMT. SMT comprises the CEO, the Finan
Director, the Operations Director and the Support and Mentoring Director. The SMT meets monthly to review in
detail all aspects of the operations including the training, support and rnenloring of the benefici8ries of the Charity,
a5 well as safeguarding. health and safety.
There are two additional Trustees eommittees that meet regLJlarly."
Audit and Risk Committee - this meets with the extemal auditors twice yearly,. once lo review the
systems and intemal controls on financial and governance issues and make any recommendations to
the Ttuslee Board with a second meeting to ieviewlhe draft Annual Report and Accounts prioito sending
lo the Board for approval and signing.
Remuneration Committee - this reviews and recommends to the Trustee Board staff remunerab'on,
induding the salaiies of thè SMT. The Committeè takes into account the rèsponsibilrties of the role and
the need to sel competitive salaries against wh81 Is affoidable for the organi5alion.
The Clink Café Charity is govemed by its own Board of TrLJStees, also chaired by Finlay Scott, with one other
Tiuslee drawn froTn The Clink Charity's Board of Ttuslees 8nd 811 other Tiuslees appointed independently. The
Clink Café Board of Trustees meets at least 3 times each year to set and oversee the delivery of the Café's
objectives, to review operational perfom)ance and to approve the Café's draft Annual Report and Accounts.
Tru$tee training and indu¢tion
Trustees have been carefulty selected from business, education, legal, finanaal, media, property and buikjing
experien￿. Upon appointmènt. Tiustees alè given a copy of the Chaiity Commission doeLJment"The Essential
TIu51ee- What you need lo knoW' and asked lo read rt. They 8150 spend lime with the Chairman, CEO and SMT
lo familiari5e theMse￿e5 with the operations of the Chaiity and the Restauran15 to ensure that they understand
the aims and the objectives of the Charity are achieved. Additionally, the independent Clink Café Trustees are
drawn from Manchester and the wider North West, adding local knowledge to their decision-making.
Risk management
The Trustee Board is responsible for the oversight of the risks faced by the Charity. The Trustee Board and Audit
and Risk Committeè iegularfy reviÉw the Charty's risk position. internal conliols asse5smÉnt and Compliance
with relevant slalulory and finance regulations. Based on the Charities Commission's Guidance Charity
Reserves.. building resilience. the Charity has a risk-management pr(Kess designed to identify the major risks

THE CLINK CAFÉ CHARITY CIO
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2021
that could impact on the aim5 in the Charity's Slialegic Plan. This process identifies the major risks the Charrty
faces. the likelihood of occurrence, the signilicance of the risk, and any mitigating controls that are in place. It
also seeks to identify any actions and resources required to manage these risks further.
The Clink Café Trustees Board iegulaily review the rnajor risks and mrtig81ions Identified that are ielevanl lo the
operation of the Café. ensuring that effective controls are in place and giving assurance that the correct risks and
mitigalions have been identified.
Prin¢ipal ri$k$ and un¢ertaintie$
The coronavirus pandemic resulted in the trustees of The Clink Charity reassessing the work of the charity and
its finances which included reviews of income and expendrture forecasts and projected cash flows. As part of
this process. the Trustees of the Clink Gharity considered the viability of all opeialion5. It was agreed that funding
for The Clink café, had been a considerable drain on the Gharity's overall resources, and thus deerlled
unsustainable. Thiswas an extremely difficult decision to arrive at, as The Café had expanded The Clink's training
from within a prison environment to working with homeless clients in the heart ol Manchester. However, based
on the café's perfoirnanTr since opening. il was decided that The Clink Charrty should focus on its Cole activities
in a stable economic environment.
In the light of this decision, the Board of The Clink Café Charity considered its future potential to independently
achieve rt5 core objectives and financial viabilty within a ieasonable lime scale. Given the impact of the
coronavirus pandemic on cily-cenlre foottall and working patterns, the Café Trustees concluded that the risks and
costs of continuing to operate the Café as an independent charilable enterprise were too great and consequently
decided to close the Clink Café at Canada House in Manchester in December 2020.
Safeguarding
During 2021 all existing and new staff underwent online training and will be reviewed as we once we are out of
the pandernic and extein81 training becomes available again. We now have full compliance frotn Sile and
operational level right through the organisation right up lo a DSO on the board of trustees
Health and Safety
Fire, heatth & safety, food hygiene and allergen awareness are at the core ofwhat we do and we have engaged
an extemal company to audit our process and prO￿dureS at all our premises on an annual basis. In addition,
local Environmental Health Officers inspect our premises and the Calé holds a S star rating. Our staff are trained
in Emergency First Aiders in the wotkplace, and also obtain the following qualifications Health and Safely (Level
2 or 31. Food Hygiene (Level 2, 3 or 41 and Allergens Awareness ILevel 21.
OBJECTIVES AND ACTIVITIES
Signifi¢ant o¢tivitie$
To ensure the success of the programme, The Clink Charty developed a five-slep integrated model that could
be applied across more prisons across the country and to further expand The Clink restaurant conTrpt. The
model is usèd al Thè Clink Café.
The five-slep model focuses on Recruitment, Training, Supporting, Employment and Mentoring. This model has
drarnatically reduced the reoffending rates ol Ihose who have been part of the training programme.
Public benefit statement
The Trustees confirm that they have given due consideration to Charity Commission published guidance on the
operation of the Public Bènefit requirement in ielation to the a¢tivilies of the charitable ¢otnpany.
Financial Review
Due to closLJre ol the café from 23rd March 2020, income from sales fell dramatically from £110,502 in 2020 to
£Nil in 2021. The end of year resuhs showed a deficit of £42512020 defiat of £51,098) before exceptional write
back of group related loans of £5,23012020'. £93,387). The Clink Charity wrote off the loans that had arisen due
to the subsidiary delivering the charity's objectives.

THE CLINK CAFÉ CHARITY CIO
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2021
Reserves Policy
Al the end 012021 The Clink Café Charity had a net asset position of £Nil12020.' net current liabilities of £4,805).
The café ilseif doe$ not hold ieserves as all reserves are held by the paient charity.
Fund Raising methods and processes
No external fund iaisers are used.
The Charity has always depended on the generosity and support of various grant giving trusts, foundations,
companiès and philanthropic individuals to build and fund thè projècts.
The work of the charity not only changes lives of the Clink graduates but also their families and friends, as well
as making so¢iety a safer place and ultimately saving tsx-payers money.
Statemgnt of Trusteas, responsibilitiès.
The trustees ale iesponsiblÉ for preparing the Trustees, Rèport and the financial statèmènts in a¢eordancè with
law applicable to Char￿eS in England and Wales and United Kingdom Accounting Standards (United Kingdom
Generally Aecepted Accounting Practicel.
Charity law requires trustees to prepare financial statements for each financial year which give a true and fair
view of the state of the affairs of the charity and of its income and expenditure for that period. In preparing these
financial statements, the trustees are reqLJired to..
select suitable accounting policies and then apply them consistendy.,
observe the methods and principles in the Charities SORP.,
make judgements and estimates that are reasonable and prudent.,
Slate whether applicable UK Awounling Stsndaids have been followed. subject to any material
departures dis¢losed and explained in the finanoial staletnenls".
prepare the financial 51alemeNls ON the going concern basis unless f( is inappropriate to presume that
the charity will remain in bu5ine55
The trustees are responsible ft)r keeping piopei a¢¢ounting ￿¢0[d5 that disclose with reasonable a¢¢ura¢y al any
time the financial position of the charitable company and enable them to ensure that the financial statements comply
with the Charities Aet 2011. the Charity (Accounts and Report) Regulations 2008 and the piovisions of thè tiust deed.
They arè also responsible for safeguarding the assets of the charitable company and the group and hèn¢È for taking
reasonable steps foi the prevention and detection of fraud and other irregularrties.
In as far as the trustees are aware..
thèrè is no rèlèvant audit infomation of whi¢h thè eharitablè company's auditor is unawarè". and
the Iruslees have taken all steps that that they ought lo have tsken lo m8ke themselves aware of any of
any relevant audit information and to establish that the auditor is aware of that infomation.
On behalf of the Board
2710912022
K McGralh- Trustee
Dale".

THE CLINK CAFÉ CHARITY CIO
INDEPENDENT AUDITOR'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2021
INDEPENDENT AUDITOR'S REPORTTO THE TRUSTEES OF THE CLINK CAFÉ CHARITY CIO
Opinion
We have audited the financial statements of The Clink Café Charity CIO for the year ended 31 December 2021
which comprise the Statement of Finanaal Activities lincluding the Summary Income and Expenditure Aeeounti.
the Balance Sheet and notes lo the financial stalemenls, including a summary of significant accounting policies.
The financial reporting frarnework that has been applied in their preparation is applicable law and United
Kingdom Accounting Standards, including FRS 102'The Financial Reporting Standard Applicable in the UK and
RepLJblic of Ireland, (United Kingdom Generalw Accepted Accounting Practice).
In our opinion the financial statements..
give 8 true and fair view of the stsle of the ¢harty'$ 8ffairs as 3131 December 2021. and of ils incoming
resources and application of resources, for the period then ended.,
have been proper￿ prepared in accordance with United Kingdom Generally Accepted AccoLJnting
Piaclice,. and
have béen prèparad in accordaneè with the rèqLJirèmènts of the Charities Aet 2011.
Basis for opinion
We conducted our audil in accordance with International Standards on ALJditing IUKI IISAS (UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditor's Responsibilities for th&
audit of the financial slalements section of our ieport. We are independent of the charity in accoidance with the
ethical requirements that are relevanl to our audit of the financial statements in the UK, including the FRC'S
Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
opinion.
Conclusions relating to going concern
In auditing the financial statements. we have concluded that the Iruslees. use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on thè work wè have pèrformed, we havé not idèntified any matèrial uncsrtainties relating to evènts or
conditions that, individually or collectively. may cast significant doubl on the charity's ability to continue as a
going concem for a period of al least tsvelve months from when the financial staternenls are aulhorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of this report.
We have nothing to report in respect of the following matters in relation to which the ISAS (UK) reqLJire us to
report to you whère".
the trustees, use of the going concern basis of accounting in the preparation of the financial statements
is not appropriate., or
the trustees have not disclosed in the financial statements any identified material uncertainties that may
cast significant doubt about the charity's ability to continue to adopt the going concern basis of
accounting for a period of at least {wè￿e months from the datè whèn the finanaal statements arè
authorised for issue.
Other Infom)atlon
The other information cornprises the information included in the annual report, other than the financial
statements and our auditor's report thereon. The trustees are responsible for the other information. Our opinion

THE CLINK CAFÉ CHARITY CIO
INDEPENDENT AUDITOR'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2021
on the financial statements does not cover the other information and, except to the extent otherwise explicitly
stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial stalemenls. our responsibility is to read the other Information and,
in doing so, consider whether the other information is materially inconsistent with the financial statements or our
knowledge obtained in the audit or othenfirise appears to be materially misstated. If we identify such material
inconsisteneies 01 apparent material misstatements. we are required to determine whether there is a material
misslalemenl in the financial 5taterllenls or a rnalerial misslalemenl of the other information. If, based on the
work we have performed, we conclude that there is a material misstatement of this other information, we are
required to report that fact.
We have nothing lo report in this regard.
Matters on whlch w• ar• rèqulred to rèport by •xc&ptlon
We have nothing lo report in iespect of the following m8tters where the Charitie5 Act 2011 requiie5 U5 to report
to you if, in our opinion..
the Information given in the Trustees, Annual Report Is inconsislenl in any rnalerial ie5pecl wrth the
financial 51alernenls', or
the charity has not kept adequate awounting re¢ords", or
the financial statements are not in agreement with the accounting records and returns,. or
we have not received all the information and explanations we required for our audit.
Responsibilities of trustees
As explained rnore fully in the IIu5tees' respon51bililies 51alemenl sel out on page 7. the Iruslees 8ie responsible
for the preparation of the financial statements and for being satisfied that they give a true and fair view. and for
such internal control as Ihe trustees determine is necessary to enable the preparation ol financial statements
that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity s ability lo continue
as a going concern, disclosing, as applicable, matters related to going concern and using the going concern
basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no
realistic alletnats.ve bul lo do so.
Auditor's responsibilities for the audit of the financial statements
We have been appointed as auditor under section 145 of the Chaiilies Act 2011 and report in accordance with
regulations made under section 154 of that Act.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are fre&
from material misstalemenl, whelhei due to fraud 01 error. and 10 Issue an audiloi'5 report that includes our
opinion. Reasonable assurance is a high level of assuran￿, but is not a guarantee that an audit conducted in
accordance with ISAS IUKI will always detect a rnaterial misstaternent when it exists. Misstatements can arise
from fraud or error and are considered material if, individually or in aggregate, they could reasonably be
expected lo influence the economic decisions of users taken on the basi5 of these financial stsletnenls.
Irregularrties. including fraud, are InStan￿S of non-complian￿ with laws and regulations. We design procedures
in line with our responsibilities, outlined above. to detect material misstatements in respect of irregularities,
Including fiaud. The extent to whioh our prooedures are capable of delecling Irregularrties. including Iiaud is
detailed below.
Explanatlon as to what •xt•nt thè audlt was consld•md capabla of dèt•ctlng Irr•gularltlès, Includlng
fraud
The objectives of our audit in respect of fraud, are,. to identify and assess the risks of material misstatement of
the financial statements due to fraud,. to obtain sufficient appropriate audit evidence regarding the assessed

THE CLINK CAFÉ CHARITY CIO
INDEPENDENT AUDITOR'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2021
risks of material misstatement due to fraud, through designing and implementing appropriate responses to those
assessed risks,. and to respond appropriately to instances ol fraud or suspected fraud identified during the audit.
However. the piitnary iesponsibility for the prevention and detection of fraud iesls with both tllanagemenl and
those charged wrth governance of the charity.
Our approach was as follows..
We obtained an understanding of the legal and regulatory requirements applicable to the charity and
considered that the most significant are Ithe Charities Act 2011, the Charity SORP, and UK financial
reporting standards as issued by the Finanaal Reporting Counal.
We obtained an understanding of how the charity complies wrth these requirernents by discussions with
management and those charged with govemance.
We assessed the risk of material misstatement of the finan¢ial stalemenls, in¢luding the iisk ol material
misstatement due to Iiaud and how it might occur, by holding discLJssions with managèmènt and thosè
charged with governance.
We inquired of management and those charged with govemance as to any known instances of non-
Complian￿ or suspected non-compliance with laws and regulations.
Based on this understanding, we designed specific appropriate audit procedures to identify instances
of non-compliance with laws and regulations. This included making enquiries of management and those
charged with gov&rnan¢e and obtaining additional ¢orroborative eviden¢e as required.
As part of an audit in accordance wrth ISAS lu￿ we exerase professional judgement and maintain professional
s￿ptiCIsM throughout the audit. We also..
Identify and assess the risks of material mi551alemenl of the financial slalemen15. whether due lo fraud
or error, design and perform audit prO￿dureS responsive to those risks, and obtain audit evidence that
is suffiaent and appropriate to provide a basis for our opinion. The risk of not detecting a material
misslalemenl resulting from fiaud Is highei than for one resulting fiorn etror. as fraud may Involve
collusion, forgery, intentional omi5sion5, misrepresentstion5, or the override of intemal control.
Obtain an understanding of internal control relevant to the audit in order to design audit proeedures that
are appropriate in the ciicurnslance5. bul not for the purposes of expie55ing an opinion on the
effectiveness of the charity's internal control.
Evaluate the appropii*eness of 3¢¢ounling poli¢ies used and the reasonableness of aC￿vnI1ng
esb"tn8les and related disclosure5 made by the Iiuslees.
Conclude on the appropiiateness of the trustees. use of the going wncern basis of aocounling 8nd,
based on thè audit Èvidèncè obt3inèd. whèthei a rnaterial uneèrtainty èxists rèlatéd lo evènts or
Condit￿n5 that may cast significant doubl on the charity s ability lo continue as a going concern. If we
conclude that a material uncertainty exists. we are required to draw attention in our auditor's report to
the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our
opinion. Our condusions are based on the audrt evidence obtained up to the date of our auditor's report.
However, fuluie events or conditions rnay cause the charity to cease lo continue as a going concern.
Evaluate the overall presentation. structure and ¢ontent of the financial statemènts, in¢luding thè
disc105ures. and whelhei the financial stslernenls represent the undeilying transactions and events in a
manner that achieves fair presentation.
We communicatewith those charged with governanee regarding. among other matters, the planned scope and timing
ol the audit and signrfioanl audrt findings, including any significant defioienoies In internal oontrol that we identify
during our audit.

THE CLINK CAFÉ CHARITY CIO
INDEPENDENT AUDITOR'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2021
Use of our report
This report is made solely lo the ¢harity's Iruslees, as a body. in ac¢ordan¢e with Chapter 3 of Part 8 of the Charities
Act 2011. Our audit work has been undertaken so that we rnighl slate lo the charity's trustees those matter5 we are
required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we
do not accept or assume responsibility to any party other than the charity and charity's trustees as a body, for OLJr
audit work. foi this ieport, 01 foi the opinion we have formed.
K, LCP
28 September 2022
Stslulory auditor
9 Appold Stieel
London
EC2A 2AP
Moore Kingston Smith LLP is èligible to act as auditor in tèrms of Sèction 1212 of the Companiès Act 2006.
10

THE CLINK CAFÉ CHARITY CIO
STATEMENT OF FINANCIAL ACTIVITIES IINCLUDING INCOME AND EXPENDITURE ACCOUNT>
FOR THE YEAR ENDED 31 DECEMBER 2021
Unrestrl¢ted
Funds
Restdcted
Funds
Totsl
2021
Totsl
2020
Note
In¢ome and Endowments From
Charitable activities
110,502
Total
110,502
Expendltsjre On:
Charitable activities
425
425
161,600
Total
425
425
161,600
Net lexpenditureifincome forthe year
from charitabl8 activities
14251
14251
151,0981
EX￿PtIOnal income ." Loan frorn parent
undertaking wrrte bad(
Exceptional income . Loan from group
undertaking wrrte back
93,387
5,230
5,230
Net Income forthe year
4.805
4,805
42.289
Re¢on¢lllatlon of funds..
Total Funds brought fotward
14,8051
14,8051
147,0941
Totsl Fund$ carrfed fO￿ard
14.8051
All 8mounts derive frorn discontinuing activitie8 8S the trustees decided to close operations at the cafe for the foreseeable
future
The charitable Inco￿Orated organisation has no recognised gains or losses other than the net income for tt)e year.
The accornpanying notes forrn part of these finan￿al ststements.

THE CLINK CAFE CHARITY CIO
BALANCE SHEET
AS AT 31 DECEMBER 2020
2021
2020
Nots
Fixed assets
Tangible A55els
54,995
54,995
Current assets
stock
Debtors
Cash at bank
3,392
2,139
5,531
Creditors: amounts falling due within
ono yèar
107,820
Not ¢urrnnt a$$ots I Illabllltlo$1
1102,0891
Not Llabllltle$
147,0941
Funds
Unreslricled funds
Restricted funds
{4,8051
Totsl Charity funds
14,8051
These financial statements have been prepared in accordance with the special provisions applicable lo companies
subject lo the smaller companie5, regime.
On behalf of the Board
2710912022
K McGralh ITrusteel
Date..
The accompanying notes form part of these financial statements.
12

THE CLINK CAFÉ CHARITY cio
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
ACCOUNTING POLICIES
Accounting Convention
The financial statements are prepared in accordan￿ with the Financial Reporting Standard applicable
in the UK and Republic of Ireland IFRS 1021.
The charity is a public benefit entity for the purpose of FRS102 and therefore the charit¢s financial
slalemenls h8ve been prep8red in accordance with Slalemenl of Recommended Practice applicable
lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic or Ireland Ilhe FRS 102 Charities SORPI and the Charities A¢1 2011.
The financial statements have been prepared on a going concern basis which assumes the charity will
continue in operational existence for the foreseeable future. As reported in the Trustees, Annual
Report, the Iiustees look the decision lo close the operation of the Clink Cafe in De￿rnber 2020 and
these activities have been reported 8s discontinued activities in the Slalemenl of Financial Activities.
However the trustees are actively pursuing other projects for the ¢harity and the parent charity has
confimed that il will ¢onlinue lo support the charity to enable il lo settle ils debts as they fall due for at
least 12 months from approval of these financial statements whilst il does this. Accordingly the
Iruslees have continued to prepare the financial slalemenls on a going concern basis.
Income
All income is included in the Ststemenl of Financk81 Activities when the charity is legally entitled to the
income and the amount can be quantrfied with reasonable accuracy.
Expendituro
Expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all costs related lo the cal40ry. Where costs cannot be directly attributed lo particular
headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is at the following annual rates to write off each asset over its eslimaled useful lrfe..
Plant and machinery
Fixtures and fittings
Motor vehicles
Computer equipment
10%
10%
per annum
per annum
per annum
per annum
20%
Stocks
Stocks are valued al the lower of cost and nel realisable value, after making due allowance for
obsolete and slow moving items.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the pension
scheme a￿ charged lo the Statement of Financial Activities in the period lo which they relate.
Taxation
The charity is exempt from corporation lax on its charitable activities.

THE CLINK CAFE CHARITY CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
ACCOUNTING POLICIES Icontinuèdl
Fund accounting
Uni8Stiicted funds can be used in accordance with th8 ch8ritab18 objectlV8S 8t th8 discr8tion of the trustees.
Re5tri¢ted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions
arise when specrfied by the donor or when funds are raised for particular restricted purposes.
Furthei expl8n8tion of the nature and purpose of each fund is included in the notes lo the finan￿81 stslernenls.
Critical aeeounting èstimatès and arèas of judgèmént
In preparing financial statements it is necessary to make Certain judgements. estimates and assumptions that
affect the amounts recognised in the financial statements.
In the view of the trustees in applying the accounting policies adopted, no judgements were required that have a
signifitrant effect on the amounts recognised in the financial statements nor do any estitllates or assumpb.ons
made carry a significant risk of rnalerial adjustment in the next rinancial year.
14

THE CLINK CAFÉ CHARITY CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
2 INCOME FROM CHARITABLE ACTIVITIES
2021
2020
Café Sales income
Retsil Sales Income
Subscriptions retrived
Support Grant Incorne
Government JRS Grant Income
24,702
41
275
50,107
35,377
110,502
2a During the prior yèarthe trust&es ofthe parent undertaking ThÈ Clink Charity, agreed to waive tt)& amounts owed by the Charity
on the basi5 that the purposes of the loans had been achEved in the interes15 of the charity. Accordingly, the amount of
£93,387 had been written back In prior yearfinancial 8tatement8.
No arnounts from parent undertaking The Clink Charty were wawed durirrfj yearto 31 December 2021, however. the Directors
of fellow group undertaking The Clink Reslaur2nt Company Ltd, agreed to waived amounts owing lo the company and
aGGordingly the amount of £5.230 has been written back in Ihe year.
3 ANALYSIS OF EXPENDITURE
Stsff cost5
Inote 51
Direct
C08ts
Support
costs
Total
2021
Totsl
2020
Charitsble activities..
Café oterations
425
425
161,600
Total expenditu￿ 2021
425
425
161.600
Totsi expendlture 2020
60,211
12,999
88,390
161,600
4 SUPPORT COST ANALYSIS
Stsff ¢06ts
Goverante
Inote 51 costs (nots 4a}
Other Support
C08ts
Totsl
2021
Total
2020
HQ Staff costs
Directors Remuneration costs
Other staff related costs
Training costs
Travel and subsistence
Service charges
Recruilmenl expenses
Audit and accountancy costs
Legal and professional costs
Insurance
Communications
Repairs, renewals and maintenance
Computer & sofiware costs
Loan interest
Disposal of fixed assets
Depreciation
Bank charges
Sundry expenses
12,378
339
350
494
527
10,628
1,160
5,755
959
2,281
1,149
528
172
45,278
425
425
5,908
Total support C08ts 2021
425
425
88,390
Total support costs 2020
16,840
5,616
40,622
63,078
15

THE CLINK CAFÉ CHARITY CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
4a GOVERNANCE COSTS
2021
2020
Trustees expenses
Auditois rernuner8tion
Legal fees
5,755
Auditors received remuneration of £NIL12020.'£4.2001 relating to audit fees and £NIL12020'.£1,5751
relating to non-audit fees induding accounts preparation (excluding VATI., associated auditors
remuneration relating to The Clink Cafe Charity foi the year to 31 December 2021 of £1,260 have
been boine 8nd paid by fellow group undertaking The Glink Restsuranl Cornpany Ltd.
STAFF COSTS
2021
2020
Wages and Salaries
Soaal Security contributions
Pension contributions
e5,143
4,874
2.911
Staff costs have been analysed within expenditure as below..
Charitable activities- Direct costs
Charitable activities- support costs
60,211
12,717
The average number of employees in the year was 012020". 31
There were no ernployees whose ernolurnents exceeded £60k
No Trustees were paid any rernuneration or reirnbursed expenses during the current or previous
year.
16

THE CLINK CAFE CHARirY cio
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
6 TANGIBLE FIXEDASSETS
Plant &
Machinery
Flxtures &
Fittings
Total
Cost
At 1 January 2021
Additions
Transferred to group undertaking
Disposals
At 31 De￿mber 2021
Depreciation
At 1 January 2021
Charge for year
Transferred to group undertaking
Disposals
At 31 De(￿mber 2021
Net Book Value
At 31 De￿mber 2021
At 31 De￿mber 2020
7 DEBTORS
2021
-2021
Trade debtors
Prepayments
VAT receivable
821
8 CREDITORS: AhlOUNTS FALLING DUE W￿￿1N ONE YEAR
2021
2020
Trade creditors
Due to Parent underaking
Due to group undertakings
A¢cwals
Other creditors
708
6.860
443
8,011
17

THE CUNK CAFE CHARITY CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
9 RECONCILIATION OF MOVEMENTS IN TOTAL FUNDS
1 January
2021
31 December
2021
Income Expendfture
Transfers
General funds
14.8051
4,805
Totsl Unrestrcted funds
14,8051
4,805
COMPARAMVE INFORMATION.. RECONCILIATION OF MOVEMENTS IN TOTAL FUNDS YEAR ENDED 31
DECEMBER 2020
1 J•nu8ry
2020
31 D8¢ombor
2020
Income Expenditure
Tran8few8
GenerBI funds
147.0941
110,502
Total Unrestrfcted funds
47,094
110,S02
68,213
4,805
10 ANALYSIS OF NET ASSETS BY FUND
Fixed
A$sot$
Gu￿ent
As¥8ts
CuThent
2021
Totsi
•8 8¢ 31 D8¢ombor 2021
General fund
Flxod
Assets
Curvgnt
Assets
Currènt
2020
Total
as at 31 December 2020
GenerJ fund
3.206
14,8051
3,206
14,8051
11 RELATED PARTY TRANSACTIONS
During the year Interest of £NIL12020. £NILI was chAf9ed on the loan b￿sn￿OWed lo fellowgroup undertaking
The clink Restsuranl Company Ltd As at b81?nce shgetd?Ip atnounls payableto The Clink Restaurant
CoM￿nY Limited lolall& £NIL 12020. £NILI.
12 UTLIMATE PARENT
The chariws ultimate parent Company is The Clink Charity, £ cOm￿nY limited by guarantee (England and W8lesl
aDd regislgred charity Icornpany Number. 07157540 Registered Charity Number. 11345511.
The chanty has taken adv2ntsge of the exemwion available io eyLlude dÈtailÈ of transactionswlth its ultimate
parent, The Clink Charty on the ba&sthal relevantdelai15 are included in putrAically available consolida18d
fin£ncial SLqiemenL8 prepared by that enlily ¥thich are avail8ble from the chariLqUe company'g regisiered offi￿.
18

THE CUNK CAFE CHARITY CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
12
COMPARATIVE INFtsRMATION". STATEMENT OF FINAtrI¢IAL ￿T￿[nE$ (INCLUDING IN¢tsME AND
EXPENDWURE ACCOUNTI FOR YEAR ENDED 31 DE¢EIA8eR 20201
Unrestrfcted
Fund$
Restricted
Fund$
Total
2020
Notg
Incorne and EndowThents Frorn
Charrfsble a¢tlviti¢$
110.502
110,S02
Total
110.502
110.502
Ex￿ndIture On=
Charrtable aGtivibes
161.600
161,600
Total
161600
161600
Net lexpenditurevincome forthe
yearfrorn charitable actNf(ies
151,0981
151,0981
Exceptional In￿rne". Loan from
PArent undertakin9 wfiie back
93.387
93,387
Netlncome for1￿ year
42,289
42,289
Reconciliation of funds..
Total Funds broughtfor¢tsrd
147.0941
147,0841
Total Funds carried for%￿rd
19