Charity Registration number 1207907
Community Links Hartlepool
Unaudited Financial Statements
31 March 2025
Community Links Hartlepool Financial Statements Year ended 31 March 2025
| Page | |
|---|---|
| Trustees annual report | 1 |
| Independent examiner's report to the trustees | 4 |
| Statement of financial activities | 5 |
| Statement of financial position | 6 |
| Notes to the financial statements | 7 |
| Statement of changes in equity | 4 |
| Notes to the accounts | 7 |
| The following pages do not form part of the financial statements | |
| Detailed statemnt of financial activities | 14 |
| Notes to the detailed statement of financilal activities | 15 |
Community Links Hartlepool Trustees' Annual report
Year ended 31 March 2025
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2025.
Reference and administrative details
Registered charity name
Community Links Hartlepool
Charity registration number
1207907
Principal office
18 Redcar Close Hartlepool TS25 5QN
The Trustees
Mr L Hay Mr S Keers Mr C Whitelock
Independent examiner
Mr M C Thompson FCCA Thompson & Co Ltd 39b York Road Hartlepool TS26 8AH
1
Community Links Hartlepool Trustees Annual Report (continued) Year ended 31 March 2025
Structure, governance and management
Governing document
The charity is controlled by it's governing document, a constitution , as defined by the Charities Act 2011. The charity is an unincorporated charity.
Organisational Structure
The executive committee is responsible for the management of the charity and it's assets in furtherance of it's objects.
Objectives and activities
Objectives and aims
For the Public benefit to relieve the needs of those in need by reason of addiction to drugs and /or alcohol and their carers/family members/friends in Hartlepool and Surrounding areas. Primarliy through
A) Providing opportunities to access peer support primarily by telephone, online or in community venues: B) Signposting to appropriate professional/organisations and more complex support when required: C) Raining Public awareness on the impact of additction
Public Benefit
We have referred to the guidance contained in the Charity Commission's general guidance on public benefit and complied with section 17(5) of the 2011 Charities Act when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.
Achievements and Performance
Achievements
The charity has not yet commenced operations.
Financial review
It is the policy of the charity to hold sufficient funds to cover the costs of the charity for at least the next 12 months, The current reserves of the charity are more than sufficient for this requirement,
The surplus of income over expenditure for the year was £0 . The total reserves as at the 31st March 2025 were £0. The balance of free reserves as at 31st March 2025 is £0
The charity's investment income will relate entirely to bank interest received and so the trustees do not consider that a separate investment policy is necessary.
Plans for future periods
In the future the charity is looking to generate income by allowing the day centre to be used by other community service groups such as keep fit sessions, NHS health checks and other associated classes. The charity continues to raise some funds by the sale of vegetarian food.
The charity is also looking to expand the amount of volunteers it uses, to benefit of everyone who uses the day centre.
Community Links Hartlepool
Trustees' Annual Report (continued)
2
Community Links Hartlepool Trustees Annual Report (continued)
Year ended 31 March 2025
The trustees' annual report was approved on 5th February 2026.. And signed on behalf of the board of trustees by:
Mr C Whitelock Trustee
3
Community Links Hartlepool Accountants' Report
Community Links Hartlepool
Independent Examiner's Report to the Trustees of Community Links Hartlepool Year ended 31 March 2025
I report to the trustees on my examination of the financial statements of Community Links Hartlepool ('the charity;) for the year ended 31 March 2025
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 Act').
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mr M C Thompson Independent Examiner
Thompson & Co Ltd 39b Yoork Road Hartlepool TS26 8AH
4
Community Links Hartlepool Statement of Financial Activities Year ended 31 March 2025
| Note Income and endowments Donations and legacies 4 Charitable activities 5 Investment income 6 Total Income Expenditure Expenditure on charitable activities 7,8 Total expenditure Net (expenditure)/income and net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
2025 Unrestricted Funds Total Funds £ £ 0 0 0 0 0 0 |
|---|---|
| 0 0 |
|
| 0 0 |
|
| 0 0 |
|
| 0 0 0 0 |
|
| 0 0 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
5
Community Links Hartlepool Statement of Financial Position Year ended 31 March 2025
| Year ended 31 March 2025 | ||
|---|---|---|
| Fixed assets Note Tangible fixed assets 13 Current assets Debtors 14 Cash at bank and in hand Creditors: amounts falling due within one year 15 Net current assets Total assets less current liabilities Net assets Funds of the charity Unrestricted funds Total charity funds 16 |
2025 £ £ 0 - 0 0 0 0 0 0 0 0 |
|
| 0 | ||
| 0 | ||
| 0 | ||
| 0 |
These financial statements were approved by the board of trustees and authorised for issue on …..., and are signed on behalf of the board by:
Mr C Whitelock Trustee
6
Community Link Hartlepool Notes to the Financial Statements
Year ended 31 March 2025
1. General Information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal officer is 18 Redcar Close, Hartlepool TS25 5QN
2. Statement of compliance
These financial statements have been prepared in compliance with FRS, 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting Policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liability and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
7
Community Link Hartlepool Notes to the Financial Statements
Year ended 31 March 2025
. Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
. Legacy income is recognised when receipt is probable and entitlement is established.
. Income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured, No amounts are included for the contribution of general volunteers.
. Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
.expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
. Expenditure on charitable activities all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
. Other expenditure includes all expenditure that is neither related to raising funds for the charity nor its part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
All fixed assets are initially recorded at a cost,
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment 15% reducing balance
Impairment of fixed assets
8
Community Link Hartlepool Notes to the Financial Statements
Year ended 31 March 2025
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is Impaired accordingly. Prior Impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely Independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units,
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or the other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment,
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at a fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and the financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics,
9
Community Link Hartlepool Notes to the Financial Statements
Year ended 31 March 2025
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Donations and legacies
| Donations Donations Grants Grants receivable 5. Charitable activities other income from charitable activities 6. Investment income Bank interest receivable 7, Expenditure on charitable activities by fund type Society activities Support Costs 8. Expenditure on charitable activities by activity type Society activities Governance costs |
Unrestricted Funds Total Funds 2025 Unrestricted Funds £ £ £ 0 0 0 0 0 0 |
|---|---|
| 0 0 0 |
|
| Unrestricted Funds Total Funds 2025 Unrestricted Funds £ £ £ |
|
| Unrestricted Funds Total Funds 2025 Unrestricted Funds £ £ £ 0 0 0 |
|
| Unrestricted Funds Total Funds 2025 Unrestricted Funds £ £ £ 0 0 0 0 0 0 |
|
| 0 0 0 |
|
| Activities undertaken directly Support costs 2025 £ £ £ 0 - 0 0 0 0 |
|
| 0 0 0 |
10
Community Link Hartlepool Notes to the Financial Statements
Year ended 31 March 2025
9. Net (expenditure)/income
| 11. Staff costs Wages and salaries The total staff costs and employee benefits for the reporting period are analysed as follows: The average head count of employees during the year was 3 (2024: 3). No employee received employee benefits of more than £60,000 during the year (2023:Nil). Depreciation of tangible fixed assets Net (expenditure)/income is stated after charging//(crediting): 10. Independent examination fees Fees payable to the independent examiner for: Independent examination of the financial statements |
2025 £ 0 |
|---|---|
| 2025 £ 0 |
|
| 2025 £ 0 |
|
12. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
13. Tangible fixed assets
| . Cost At 1 April 2024 At 31 March 2025 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 Carrying amount At 31 March 2025 |
Land and buildings Motor vehicles Equipment Total £ £ £ £ 0 0 0 |
|---|---|
| 0 0 0 0 |
|
| - 0 0 - 0 0 |
|
| - 0 0 0 |
|
| 0 0 0 0 |
14. Debtors
Prepayments and accrued income
£
2025
11
Community Link Hartlepool Notes to the Financial Statements Year ended 31 March 2025
| 15. Creditors: amounts falling due within one year Accruals and deferred income Social security and other taxes 16. Analysis of charitable funds Unrestricted funds General Funds 17. Analysis of net assets between funds Tangible fixed assets Current assets Creditors less than 1 year Net assets Tangible fixed assets Current assets Creditors less than 1 year Net assets |
2025 £ 0 0 0 At 1 April 2024 Income Expenditure At 31 March 2025 £ £ £ £ 0 0 0 0 |
2025 £ 0 0 0 At 1 April 2024 Income Expenditure At 31 March 2025 £ £ £ £ 0 0 0 0 |
|---|---|---|
| Unrestricted Funds Total Funds 2025 £ £ 0 0 0 0 0 0 0 0 Unrestricted Funds £ 0 0 0 0 |
12
| Community Link Hartlepool Detailed Statement of Financial Activities Year ended 31 March 2025 Income and endowments Donations and legacies Donations Grants receivable Charitable activities other Income from charitable activities Investment income Bank interest receivable Total Income Expenditure Expenditure on charitable activities Wages and salaries Rates and water Light and heat Repairs and maintenance Insurance Telephone Other office costs Depreciation Legal and Professional Fees Bank Charges Cleaning Accountancy fees Subscriptions Miscellaneous costs Total expenditure Net (expenditure)/income |
2025 0 0 |
|---|---|
| 0 | |
| 0 | |
| 0 | |
| 0 0 0 0 0 0 0 0 0 0 0 0 0 0 |
|
| 0 | |
| 0 | |
| 0 |
13
Community Link Hartlepool Notes to the Detailed statement of Financial Activities Year ended 31 March 2025
| Expenditure on charitable activities Society activities Activities undertaken directly Society activities - wages/salaries Society activities - wages/salaries Society activities - rates and water Society activities - light & heat Society activities - insurance Society activities - telephone Society activities - other office costs Society activities - depreciation Society activities - cleaning, pest control and contract waste Society activities - bank charges Society activities - visa costs Society activities - subs Society activities - cost of food etc Governance costs Accountancy fees Expenditure on charitable activities Society activities - repairs & maintenance |
2025 £ 0 0 0 0 0 0 0 0 0 0 0 0 0 |
|---|---|
| 0 | |
| 0 | |
| 0 |
14