Company Number: N1053921 Charity Number: NIC100708 Links Counselling Service Ltd (A company lirnited by guarante8. not having a share ¢awtsll Annual Report and Audited Financial Statements for the financial year ended 31 March 2023 Daly Park & Company Ltd Chartered Accountants and Statutory Auditors 4 Carnegie Street Lurgan Co. Amagh BT66 AS
Links Counselling Service Ltd {A company limited by guarantee. not having a share CONTENTS Page Reference and Administrative Infomiats'on Trustees, Annual Report ststement of Trustees, Responsibilities Independent Auditorfs Report 10-12 ststement of Financial Activities 13 Balan Sheet 14 Notes to the Financial StaIeffnts 15-18 Supplementary Inf0mtiOn relating to the Financial Statements 20
Links Counselling Service Ltd IA company limited by guarantee. not having a Sha capital) REFERENCE AND ADMINISTRATIVE INFORMATION Trustees Mr. George Watson Mr. Leonard Adamson Mr. Stanley Abraham Mr. Philip Ruddell Emerson Dr John Mcmullen (Resigned 31 January 2023) Mrs. Ruth Craig Mr. David Blevins Mrs. Andrea Parks Dr. Graham Gault Company Secretary Mr. SLqnley Abraham Charity Number in Northem Ireland NIC1CQ708 Company Number N1053921 Registered Office and Prlnclpal Address 238 Castle Lane Lurgan Craigavon County Amiagh BT67 9BD Northern Ireland Accountants Daly Park & Cornpany Ltd Chartered Accountants 4 Carnegie Street Lurgan Co. Armagh BT66 AS Bankers AIB 18-20 Scotch Street Dungannon Co Tyr¢)ne BT70 1AZ Northem Ireland Soli¢itors Thompson Mitchell 12 - 14 Mandeville Street Portadown Co. Amagh BT62 3NZ Northem Iland
Links Counselling Service Ltd {A cornpany limited by guarantee, not having a sharè ¢apitall TRUSTEES, ANNUAL REPORT for the financaal year ended 31 Marth 2023 The trustees present their Trustees, Annual Report. eombining the Directors, Report and Trustees. Report. and the audited financial Statements for the financial year ended 31 March 2023. The financial stslements are prepared in accordance with the C(xnpanies Act 2006, FRS 102 Yhe Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities- ststement of Recommended PraCte applicable to charits.es preparing their finanaal statements in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The Trustees, Report contains the information required lo be provided in Ihe Trustees, Annual Report under the Slalemenl of Recommended Practice (SORP) guidelines. The trustees of the company a also charity trustees for the purpose of charity law and under the companVs constitution are krbown as members of the board of trustees. In this report the trustees of Links Counselling Sernice Ltd present a summary of its purpose. governance. activities, achievements and finances for the financial financial year 31 March 2023. So far as the trustees are aware. there is no relevant audf( inf0mt)n of which the charivs auditor is unaware and they have taken all reasonable steps as trustees to make themsefves aware of any relevant information and lo establish that the company's auditor is aware of that inf0mts.0n. The company is a registered charity and hence the report and results are presented in a fomi which complies with the requirements of the Companies Act 20C6 and. although not obliged to comply wth the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102. the organisation has implemented ils recommendations where relevant in these finanaal statements. Financial Review The results for the finanaal year are set c*Jt on page 13 and additsonal notes are txovided showing income and expenditure in greater detail_ Financial Results Al the end of the financial year the cc#npany has assets of £720.672 (2022 £542.810) and liabilities of £122,758 (2022- £57.281). The net assets of the company have ir)creased by £112.385. Trustees The trust$ who served throughout the finanoal year. except as noted. were as follows.. Mr. George Watson . Mr. Leonard Adamson Mr. Stanley Abraham Mr. Philip Ruddell Emerson Dr John Mcmullen (Resigned 31 January 2023) Mis. Ruth Craig Mr. David Blevins Mrs. Andrea Parks Dr. Graham Gault In accordance wth the Articles of Assooation. the trustees retire by rotation and, being eligible, offer themselves for re-election. The secretary who setved during the financaal year was.. Mr. Stanley Abraham Compliance wlth Sector-wlde Legislatlon and Standards The company engages pro-ath.vely with legislation. standards and ccrfjes whh are deveioped for the sector. Links Counselling Service Lld subscribes lo and is compliant with the following: The Companies Act 20C6 The Charities SORP {FRS 102) Publ1¢ Benefit In setting our objedives and planning our aclivitses for the year the tnjstees have given carethjl con$ideration to the Charity Commtssion for Northem Ireland's slalutory guidance on public benefft to ensure that the actwilies have helped achieve the charity purposes and provjde a benefit to the beneficiaries.
Links Counselling Service Ltd IA compary limited by guarantse. not having a sharè rApitall TRUSTEES, ANNUAL REPORT for the finanoal year ejed 31 March 2023 2022-2023 has been a signfficanty thallenging year in the face of a growing mental health crisis across Northern Ireland. With the need for services outstripping the resources available within the third sector, Links has worked tirelessly lo find creative strategies to fijifil the mission of our organisation. which is lo ensure that'No One Journeys Alone" through difficult times. This mission propelled us to grow the reach of our service into other areas. schools, and partnerships. increasing capacity and sharing resources. As such. we have been able to open new counselling centres aeross the Northem and South-Eastem Trust areas in an attempt to10¢2lrse resources and make them atressib lo communities in need. Thi8 year we have been thankful lo partner wiul vlli¢i be0[5. collatsjratlng wllh straiegic planning processes In aid of raising awareness and resources for eady intervention strategie5 in the field of mental health. With Ihe eviden we have galhered on how effecbve counselling can be. and the impact it can make on an individual's wellbeing. it is our hope lo keep lobbying for investment in this vttal community resour. TESTIMONIES .1 was able to Ik about my feelings in a safe and controlled environmenr "I have nd counselling lo be such a benefft to my mental heatth and lrfe. I found my counsellor suth an easy person to chai to and the tools and things trtat she has laugm me have been so valuable to me." .1 have explored thiThJ$ I have never ¢Msidered before. Enlyhtening.. "Brilliant service...I fell at ease and safe. what y(w did made a real d[fferen.. 'Links has helped me through one of the hardest times of my life. And I feel that talking has helped me cope a lot better with stressfvl situations." "I had a stigma at)out counselling, but it was Ihe answer to my problem, I realised I couldn't do this on my own.. STATISTICS From April 2022 to March 2023. we have delivered 21283 sessions of CoLsellIng across all of our services and 5219 people have received suprKsrt through one•tTrone sessions, Computerised CBT, or Group Sessions. S•ssions by Sossion T¥p• Aitended A4se55rntnt Atttndd Treatment 8ooked ncelled CantellÈd bv counsellor f4ncelled school DMaA55e55fnent DN" Treatrn¢nt 310%) -rKdle4 1744 112%) Att:.dedfreatsmert 9177164%) Assessmenl 1804113¥)
Links Counselling Service Ltd IA company Ilmited by guarantte, not havFng a sharn capil•l} TRUSTEES, ANNUAL REPORT for the financial year ended 31 March 2023 5•Jskn1 byklllr YAO Il•ll 224r 22Mty 22k4 2SrP 2Dt J J 23 Feb Average CORE Score Pre and Post Counselling Gender Totsi 25 24 22 20 18 16 17 Female 3555 14 15 1647 io Not Specified 17 Total 5219 FunctioninR Problems Risk Wellbeing Pre • Post Using CORE-OM measurement tools. the average First Session Score overall was 20. placing clients before counselling in the top of the 'moderate' rul-off margin of experiencing. The overall average Last Session score then reduced to 12. showing that a majority of clients left counselling with a score that placed them in the bottom of th8 'mild' t-Off margin for fund¢oning. symptoms and wellbeing. siatislically Ihese outcomes suggests thal overall clienys levels of distress have significantly reduced, proving that therapeutic interventions have significantly helped our dients.
Links Counselling Service Ltd IA company limited by guarantee. not having a share capbtal) TRUSTEES, ANNUAL REPORT for the financial year ended 31 March 2023 Indenitified Problems at Assessrnent Stage Woiklacademic Sell-harm and sucide Self anLI Identiiy Psychosis Physical problem5 Personality prokAettts CXheF Living Welfare Inierper50n31 RelarionsPip Exploitationlbullyir Earing tisorder Oeprcytsioti Cognttivellearning Bebavioural Ane[¥ AnEer addtclions 50) 1500 3500 The highest presenting problems for clnIS seeking Unselling anxEty. depression. low self-esleetn. bereavement and family issues. NEW CENTRES This year we have been at4e lo open new counselling cenlres in Ba[lare and Lisbum. working along the Northem Trust and key community stakeholders within the localities. We are now able to offer therapy for children. young people. adults and couples within the of Baltydare and Lisbum. Llnks Team Lisbum
Links Counselling Service Ltd IA ¢ompany limited by guardntee. not having a share ¢apitall TRUSTEES, ANNUAL REPORT for the financial yeaf end*d 31 Marth 2023 Open day atLinks knsbum wth the Alayor Funder3 w¢ have WOTk¢d with this ear HSC Northern Health J and Social Care Trust Ébwrvnent of The Community Foundation HALIFAX cr)il(Jpen in Need Henry Smith FOUNDATION lightbody foundatior feuDdo& in I ea Approved by the Board of Trustees on 30 November 2023 and sig[d on i bthalf by: Mr. Leonar¢ Adamson Trustee Mr. Philip Rud Trustee ell Emerson
Links Counselling Service Ltd IA company lirnitsd by guarèntee, not having a share capitsll STATEMENT OF TRUSTEES, RESPONSIBILITIES for the finarcial year ended 31 Marth 2023 The truslees. who are also directors of kS Counsdling Setvice Ltd for the purposes of cunpany law, we sponsible for preparing the financial staternents in accordan¢£ with law and regulton$. Company law reoLFires the rustp.pR 1% fhp. dirrtiys to prepare slatements for •ach financial year. Under Ihat law thè trustèes have electe(I to Prepa the fina81 statements in a¢xordaroe with United Kingdorn Generally Arrp.ptpd Acccsuntng Practice (United Kingdom Accounting Standards ard appli¢ablc 18wI incjuding FRD 102 'The Fir¥anTr81 Rep)rting Standard applicable in the UK and RepUtlC ol Ireland" Section 1A (Small Entstiesl. Under company law the trustèès rnusl not approve the anci stalements unless they are sab"sfied that they give a tTUÈ and fair view of the state of affairs of the o)mpany and of the surplus or (Iefioyt of the company for that petio(f. In preparirrfJ these financial statements, the tnjstees are required to.. lect UItable accounting polie4eg and apply thern Gonsistendy". make ju¢Jgements and estimates that are asonab and prudent.. stste Ythether the firwTrc4al statements hav¢ been piepa(vJ iii atXUTJi4tiLE wilh Ihe Yekvant finandal reporung hztnework. rdentify those stan¢Jards. arvj Th)te the effe(X arKI the rea5cffls for any material departure from those stan¢Jards", and prepare the finanoal 5talernents on 1he golng ctw basis Lmless rt is N)appropriate to psume that the n)paiiy will tAiiiliriue in uperation. The tIU5tee5 confiFm Ihai ihey have compieu the abule requirements In wepanng the finanoal statements. The trustees are responsible for kewng aoequaie acvjuntsng fecorts that are suffioent to show and explain the company's transactions and th"sdose wrth reasonable acujracy at any bme the finanoal wsrtion of the company and enable ihern io ensure ll)at the finawal slalements comply with. They are also reswnsible fot safeguarding the assels ol the company and hence for taking reasonatJe steps for the prevention and detection of fraud and other regulants"es. Approved by the Board of TNstees on 30 Plovembvr 2023 and siqned o behalf by: Mr. Leonard Adamson Trnstee Mr. Philip R dell Emer50n Trustee
INDEPENDENT AUDITOR'S REPORT to the Members of Links Counselling Service Ltd {A company Ilmited by 9u#rantse, not having a share eaWI Report on the audit of the financial slatements Opinion We have audited the c(Ynpany financial statements of Links Counselling SeNice Ltd Cthe o)mpany'l for the finanaal year ended 31 March 2023 which comprise the Statement of Finanaal ActDJities (Incorporating an Income and Expenditure Account), the Balance Sheet and notes to the ffinanoal statements. induding the summary of significant accounting policies set out in note 3. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. induding FRS 102 The Finanaal Reporfing Standard applicable in the UK and Republic of Ireland" applying Section 1A of that Standard and A¢counling and Reporting by Charilies: Statement of Recommended Pracltce appli13ble to chwities preparing their accounts in accordan with FRS 102. In our opinion. when reporting in accordance a fair presentation framework the financial stalemenls. give a true and far view of the stale of the CoMpanS affairs as at 31 March 2023 and of its surplus for the financial year then ended: have been property prepared in accordance wth United Kingdom Generally Accepted Accounting pract,. and have been prepared in aeeordance with the requirements of the Charities Act (Northem Ireland) 2008. Basis for opinion We conducted our audit in aCCordare with Intemational Sdards Auditing (UKI IISAS {UK)) and applicable law. Our responsibilities under those standards are further described in the Audilorfs responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with ethie21 requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsilNif(ies in accordan with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relating to going concern In auditing the financial slatements, we have concluded that the trustees, use of the going concem basis of accounting in the preparation of the financial ststements IS 8ppropri*e. Based on the work we have perfomied, we have not identified any material uncertainties relating lo events or conditions that, individually or collectively. may cast SignifinI doubt on the cMpanY'S ability to wntinue as a going COnM for a period of at least hyelve months fr¢)m the date when the finanoal statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going o)ncem are described in the relevant sections of this report. Other Infomiation The other infomation comprises the information induded in the annual report other than the financial statements and our Audilorfs Report thereon. The trustees are responsible for the other inf0mtIOn contained within the annual report. Our opinion on the finanaal statements does not cover the other infotmabon and. exp1 lo the extent otherwise explicitty stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other inf0mtion and. in doing so. thnsider whether the other infornatKin is materially inconsistent with the financial 5talements or our knowledge obtained in the course of the audit. or otherwise appears to be materially misstated. If we tdenttfy such material inconsislencies or apparent material misstatements. we are required to detemine whether this gives lise to a material misstatement in the financial statements themselves. If. based on the work we have perfomed. we conclude that there is a material misstatement of this other infoaon. we are required lo repcrf that fact. We have nothin9 to report in this regard. Opinion on other matter prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit= the information gNen in the Trustees. Annual Report for the financial year for which the finanaal stslements are prepared is consistent wilh the ffinancial stalements. and the Trustees, Annual Report has been prepared in accordance ryth applicable legal requirements. 10
INDEPENDENT AUDITOR'S REPORT to the Members of Links Counselling Service Ltd IA coinpaiiy liinilwl by guarawrtep. not havlng a Sharp capiiall Matters on which we are required to report by exception In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit. we have not identified material misstatements in Ihe Trustees, Annual Report. We have nothing to port In respect of the followng mattels where the Charities Ad (Northem Ireland) 2008 requires us to report to you if. in our opinion. adequate accounting records have not been kept: or the finanaal statements are not in agreement wth the accounting records and retums: or certain disclosures of trustees, remuneration speafied by law are not made- or the trustees were not entitled lo prepare the financial statements in accordan with the small compantes regime and take advantage of the sfflall companies. exemption in preparing Ihe Twstees, Annual Report. Responsibilities of trustees for the financial statements As explained more fully in the Statement of Trustees. Responsibilities set out on page 5. the trustees are 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 they detemiine is necessary to errable the preparation of financial slements that are free from material misstatement. whether due lo fraud or error. In preparing the financial statements. the trustees are Tesponsible for assessing the company's abilty to continue as a going cOnM. disdosing. as applicable. matters related to going concern and using the going con¢em basis of accounting unless managem1 either intends to liquTrdate the company or to cease operations, or has no realistic altemative but to do so. Auditorfs responslbllltles for the au(fit of the financial statements Our objectives are to obtain reasonable assuran about whether the financial statements as a whole are free from material mi$statement, whether due to fraud or error. and to issue an Audilorfs Report that indudes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an aLHdrl conducted in accordan with ISAS {UK) will ay$ detect a Material misstalement when it exists. Misstalemenls can arise from fraud or error and are considered material if. individually or in the aggregate. they could reasonabty be expected to Influen the economic deasions of users taken on the basis of these financial statements. Irregularities, including fraud. are instances of nOn-mplian wth laws and regulations. We design procEdures in line wilh our responsibilities. oudined above. to detect material misslalements in respect of irregularities, induding fraud. The extent lo which our procedures are capable of detecting irregu12riknes. including fraud is detailed below.. Further infonnation regarding the scope of our responsibilities as auditor As part of an audit in accordan with ISAS (UKI. we exercise profrssional judgement and maintain professional s(pticism throughout the audrt. We also.. Identify 2nd assess the risks of material misstatement of the . whether due to fraud or error, design and perfomi audit procedures responsive to those Tisks. and obtain audit eviden that is sufficient and appropriate to provide a basis for our opinion. The risk of not delecling a material misstatement resulting from fraud 15 higher than for one resulting from error, as fraud may invotve collugon. forgery. inlentional omissions, misrepresentations. or the override of intemal control. Obtain an understanding of intemal control relevant to the audit in order to design audit protsdu$ that are appropriate in the circumstances. but not for the purpose of expressing an opinion on the effectiveness of the company's intemal control. Evaluate the appropriateness of accounting poliaes used and the reasonableness ol accounting estimates arKI related disdosures made by tnjstees. Conclude on the appropriateness of the trustees. use of the going o)neem basis of 8¢¢ounling and. based on the audit evidence obtained. whether a material uncertainty exists Telaled to events or conditions that may casl significant doubl on the company's abilty to continue as a going conrn. If we cOlUde that a material uncertainty exists, we are required to draw attention in our Auditorfs Report to the related disclosures in the financial statements or. if such dise105ures are inadequate, to modify our opinion. Our conclush?ns are based on the audit evidence obtained up to the date of our Auditorfs Report. Hu4vever. trjture events or rx)nditions may cause the the company to cease lo continue as a going conrn. Evaluate the overall presentslion, stwclure and Content of the financial statements, induding the disclosures. and whether the financial statements represent the underlying transthins and events in a manner that achieves fair presentstTron. 11
INDEPENDENT AUDITOR'S REPORT to the Members of Links Counselling Service Ltd (A company limited by ouarantÈè. rAtst having a Sharp capitall We communicate with those charged with g0Veman regarding. among other matters. the planned scope and timing of the audit and significant audit findings. l¢lUding any swJniftanl defioencies in inlemal conlfol that we identify during our aLKlit. The purpose of our audit work and to whom we owe our responsibilities This report is made solely lo the company's members. as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might stale to the company's members those matters we are iequired to state lo them in an auditorfs report and for no other purpose. To the fullest extent permitted by law. we do not accept or assume responsibility lo anyone other than the company and the company's member as a body, for our audit work. for this rep)rt. or for the opinions we have fonned. Ruairi Maginn for and on be DALY PARK MPANY LTD Chartered Accounlanls and Stalulory Avditors 4 Camegie Street Lurgan Co. Armagh BT66 AS nior Ststutory Auditor) 30 November 2023 12
Links Counselling Service Ltd IA company limited by guarantee. not having 4 share capital) STATEMENT OF FINANCIAL ACTIVITIES Ilncorporating an Income and Expenditure Accourrtl for the finanaal year ended 31 Marth 2023 Unrestricted Restricted Funds Funds 2023 2023 Total Unrestricted Restrtcted Funds Funds 2022 2022 Total 2023 2022 Notes Incoming Resources Voluntary Income Activities for generating funds 73.485 235,795 250.557 606,968 324.042 842.763 54.5&8 149,246 246,454 537,737 301,010 686.983 Total incoming resources 309.280 857,525 1.166.805 203,802 784.191 987.993 Resources Expended Charitable activities 212.134 842.286 1.054.420 203.489 583.899 787,388 Net IncominOut90in9 resources before transfers Gross transfers betsveen funds 97.146 15.239 111385 313 200,292 21X),605 72.087 (72.087) 77.436 (77.436} Net movement in funds for the financial year 169.233 156.8481 112.385 77.749 122.856 200,605 Reconciliation of funds Balances brought forward at 1 April 2022 12 347,162 138,367 48S,529 269,413 15,511 284.924 Balances carried forward at 31 March 2023 516.395 81,519 597,914 347.162 138,367 485,529 The Statement of Finanaal Activities includes all gains arKI bsses recogntsed in the finanoal year. All income and expenditure relate to continuing aclivtlies. The note5 on page5 15 to 18 forn part of finanal statements 13
Links Counselling Service Ltd IA company limTrted by guarant•o. not havi a sharn Ca1) Company Nurnbpr.. N10S3921 BALANCE SHEET aa at 31 Marth 2023 2023 2022 Fixod Agétg Tangible assats 122.494 7,331 cur1 Assets Oeblors Cash at bank and in hand 71,710 526.468 93,594 441,1105 590,170 535,479 ¢reditow¥: falllng due wlfhln one year 10 1122,7581 157.2811 Net Current Assety 475.420 478,198 Total A55ers less Current U"abilib"es 597,914 485,529 Funas Reslricled funds Unreslnctefl designated funds General fijnd lunreslricledl 81.519 150.000 366,395 138.367 150.0 197.162 Total funds 12 597.914 These financial statements have been prepared in aCCortare wilh the $Fu31 prnvisions relab.ng to small companies within Part 15 ofthe CoMpanS Act 2rffi. For the financial year ended 31 March 2023 the company pffltiNed lo exornption frryn aLbd¢t under seetion 477 of the Companies Act 201A." and no notice has bten deposited under section 476. Thè trustees confirm Ihai the membe[5 have t wuired Ihe company to obtain an audit of rts finatici stot¢ments for the finanrixl Y9r Fn quastw)n in accordance with seclion 476 of Iho comni Aca 2006. The trustees ad(nowledg8 tlT responsibilibes for ensuring that the CL¥npany keeps accounb.ng raxJr(Is whi comply with section 386 and for pparing finanoal statements whith give a true and fair vw of the ststs of affairs of Iho company a& St the end of thc financial yeer and of its profrt and loss fot th¢ fianGlI yeai iii (lI7¥ wilh the r¢quirements of sections 394 and 395 and whith olherwise comply with the requirettnts ofthe Companies Act 2Th latTng to financial statements. 50 far as appluNe to Ihe company. The finants81 statements have been prepared in accorfIan ¥th the provisions applicable to companiès subject to the small companies, regime and in accordance with FRS 102 The Fironcial Reporting Standard applicable in the VK anKI Repub5ic of I.. applytng 1A vf ttial St[. Approved by the Board ofTrustees and auth¢ for issue on 30 NoVeMr 2023 and signed on its behalf Mr. Ltonard Adamson Trustee Mr. Philip R Trustee dell Emerson The rleS on pJes 15 to 18 tDfflJ wiofthe fMntl stslwn8nts 14
Links Counselling Service Ltd IA company limlted by guarantee, not havlng a share ¢apitall NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2023 RELATED PARTY TRANSACTIONS There were no payments made lo Ttustees. or lated parttes during the current financial year. GENERAL INFORMATION Links Counselling Service Ltd is a i)Jmpany limited by guarantee incoTporated in Northern Ireland. The registered office of the company is 23a Castle Lane. Lurgan. County Amiagh. 8T67 9DB which is also the prinapal place of business of the company The financial statements have been presented in Pound StertitvJ {£) which is also the functional cUencY of the company. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The frjllowing accounting policies have been applied consistentiy in dealing with items which are considered material in lats"on lo the charitys finanaal slatements. Basis of preparation The financial statements have been prepared on the 90ing conrn basis under the historical cost o)nvention. modified to include rtain items al fair value. The finanaal slatefflenls have been prepared in accordance with the Slatemenl of RecommetKled PractFce (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance wrlh the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", apptying seCn 1A of that Standard. As pemiitted by the Companies Act 201. the company has varied the standard formats in that act for the Slalement of Financral Activities and the Balance Sheet. Departures from the standard fomiats are lo comply with the requirements of the Charities SORP 2nd are in cfjmpliance with section 4.7, 10.6 and 15.2 of that SORP. Statement of compliance The financial statements of the company for the financial year ended 31 December 2017 have been prepared on the going o)ncem basis and in accordance with the Statement of Recommended practi (SORP) "Accounting and Reporting by Charities preparing their accounts in aordanCe with the Financial Reporting Standard appluble in the UK arKI Republic of Ireland FRS 102-. apptying Section 1A of that Standard. Incoming Resources Voluntary income or capital is included in the Statement of Financial Aclwilies when the company is legally entitled lo it. its financial value can be quantified with reasonable rtaInty and there is reasonable certainty of rts ullimale receipt. Entitlement to legacies is considered established when the company has been notified of a distribution to be made by the executors. Income received in advance of due performan under a contract is accounted for as deferred income until eamed. Grants for activrtie5 are recognised as income when the related conditions for legal enliuement have been met. All other InMe is accounted for on an ac£ruals basis. Resources Expended All resources expended are accounted for on an accruals basis. Charitable activities include costs of seNices and grants. support costs and depreaation on related assets. Costs of generating ftjnds similady include fvndraising a(Xivities. Non-staff costs not attribuled to one category of activty are allocated or apportioned pro-rata to the staffing of the relevant service. Finanee. HR. IT and administrative staff costs are directly attributable to individual activits'es by objective. Go¥emance costs are those assotiated with constitutional and statutory requiremenls. Tangiblg fixed assets and dèpr9ciation Tangible fixed assets are slated at cost or at valuation. less acrumulated depreaation. The charge to depreciation is calculated to write off the original cost or vUation of tangib fixed assets. less thr estimated residual value. over their expected useful INes as follows= Land and bull dings freehold Fixtures. fittings and equipment 4Q/o Straight line 15% Straight line
Links Counselling Service Ltd IA company limited by guarantee. not having a share capttsii NOTES TO THE FINANCIAL STATEMENTS continued for the financial year ended 31 March 2023 Debtors Debtors are recognised at the settfement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Income recognised by the the company from govemment agencies and other co-funders, but not yet received at year end. is included in debtors. Cash al bank and In hand Cash al bank and in hand comprises cash on deF1 at banks requiring less than three months notice of withdrawal. Taxation No current or deferred taxation arises as the o)mpany has been granted charitabte exemption. Irrecoverable valued added tax is expensed as in(abrred. The charity 15 recognised as a charity by HM Revenue & Customs and is therefore exempt from tsxation in its day to day actNities. INCOME DONATIONS AND LEGACIES Unrestrlcted Restricted Funds Funds 2023 2022 Grants Received Gifts & Donations 20,505 52.980 250.557 271,062 52,980 246.454 54,556 73.485 250.557 324.042 301,010 OTHER TRADING ACTMTIES Unrestricted Restricted Funds Funds 2023 2022 Counselling & Other Income 235.795 606.968 842,763 686,983 EXPENDITURE CHARITABLE ACTMTIES Direct Costs other Costs Support Costs 2023 2022 Charitable ActNities Support Costs 1.024.958 29,462 1,024,958 29.462 781,865 5.523 1.054.420 1,054.420 787,388 NET INCOMING RESOURCES 2023 2022 Net Incoming Re$our¢es arp stated after chargingl{crediting): Depreciation of tangible assets Auditorfs remuneration.. - audit services 10.357 1.985 3.800 EMPLOYEES AND REMUNERATION The staff cosls comprise.. 2023 2022 Wages and salaries Pension costs 881394 669,581 12.160 882.394 681,741 16
Links Counselling Service Ltd IA company limited by guarantee, not having a share caimtall NOTES TO THE FINANCIAL STATEMENTS continued for the finanaal year ended 31 March 2023 TANGIBLE FIXED ASSETS Land and Fixtures, buildings fittings and freehold equipment Totsl Cost At 1 April 2022 Additions 31.283 31.283 125,520 125.520 At 31 March 2023 125.520 31,283 156.803 Depreciation At 1 April 2022 Charge for the financial year 23.952 1,985 23.952 10.357 8.372 At 31 March 2023 8.372 25,937 34,309 Net book value At 31 March 2023 117,148 5,346 122.494 At 31 March 2022 7,331 7.331 DEBTORS 2023 2022 Trade debtors Prepayments and a¢xrued income 62.754 8,956 83,911 9,683 71,710 93,594 io. CREDITORS Amounts falling due within one year 2023 2022 Pension fund loan Trade creditors Taxation and social security costs Accruals and deferred income 4,269 85.343 12,775 20.371 2.823 20.853 8,364 25,241 122.758 57.281 11. RESERVES 2023 2022 At 1 April 2022 Surplus for the finanaal year 485.529 112.385 284,924 200.605 At 31 MaTch 2023 597.914 485,529 17
Links Counselling Service Ltd IA company limited by guarantee, not having a share capitsll NOTES TO THE FINANCIAL STATEMENTS continued for Ihe financial year ended 31 March 2023 12. FUNDS 12.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricted Restricted Funds Funds Total Funds At 1 April 2021 Movement during the finanaal year 269.413 77.749 15.511 122.856 284.924 200.605 At 31 March 2022 Movement during the financ4al year 347.162 169,233 138,367 (56,848) 485.529 112,335 At 31 March 2023 516,395 81,519 597,914 12.2 ANALYSIS OF MOVEMENTS ON FUNDS Balan¢e 1 April 2022 Income Expenditure Transfers between funds BalanGe 31 March 2023 Restricted funds NEWS Icss BBC Children in Need Community Foundation Fund Halrfax Foundation Dept of Health NHSCT Snow Patrol - Lightt)ody Foundation Henry Smith Trust 358.508 248.460 10,5 29.79) 5CNJ 166,e67 335.549 199.332 13,2 9,609 (22.959) {49,128) 10.00) 7.204 20.181 69,828 50.633 2C6.554 50.633 7.9 29,941 43.1(KJ 18,913 24,187 138.367 857.525 842,286 (72.087) 81.519 Unrestricted funds Designated Fund - Capital Designated Fund - Communty Counselling GenerallFree Reserves 50.000 1CNJ.(M)O 50,OCX) 100,OCKJ 197.162 309.280 212.134 72,087 366,395 347.162 309,280 (212,134) 72.087 516.395 Total funds 485.529 1,166.805 1,054,420 597.914 13. STATUS The company is limited by guarantee not having a share pItal. The liability of the members is limited. Every member of the company undertakes to ¢trIbute to the assets of the company in the event of ils being wound up while they are members. or wthin one year thereafter, for the payment of the debts and liabilities of the company conlraded before they ceased to be members. and the costs. charges and expenses of winding up. and for the adjustment of the rights of the conlribulors among themselves. such amount as may required. not exedIng £ 1. 14. POST-BALANCE SHEET EVENTS There have been no significant events affecting the Charity since the finanaal year*nd. 18
LINKS COUNSELLING SERVICE LTD IA company limitsd by guarnntw, not having a share capltall SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 MARCH 2023 NOT COVERED BY THE REPORT OF THE AUDITORS 19
Links Counselling Service Ltd IA company limit•d by guarantee, not having a share capitsll SUPPLEMENTARY INFORPAATION RELATING TO THE FINANCIAL STATEMENTS Operating Statement for the finanaal year ended 31 Marth 2023 2023 2022 Income 1,166,805 987,993 Expenses Wages and salaries Staff defined contrtbution pengon costs Transport. aCcommodan & activtlies Rent payable Insurance Light and heat Repairs and maintenance Printing. postage and stationery Advertising Telephone Computer costs Legal and piofessional Consultancy fees Auditorfsllndependent Examinerfs remuneration Bank charges Bad debts General expenses Depreciation Charitable don*ions 882,394 669.581 12.160 4,809 30.867 1,977 7.271 47,232 4.118 15,832 12,995 4.633 626 11.407 29,145 3.839 2.821 3.800 2,666 10 4,804 10,357 10.470 15,927 3.062 1,709 8,995 22,933 2,658 5.806 3,000 2.109 90 2,630 1.985 (3.000) 1,054,420 787.388 Net surplus 112,385 200,605 The supplementary information does not form part ofthe audited finanaal statements 20