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 StaIeff￿nts
15-18
Supplementary Inf0m￿tiOn 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 I￿land

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 PraCt￿e 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( inf0m￿t￿)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 inf0m￿ts.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 wh￿h 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 e￿jed 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 be￿0[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 I￿k 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 CoL￿sellIng 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
Atttnd￿d 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
An￿e[¥
AnEer
addtclions
50)
1500
3500
The highest presenting problems for cl￿nIS 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 regul*ton$.
Company law reoLFires the *rustp.pR 1% fhp. dir*rtiys to prepare slatements for •ach financial year. Under Ihat
law thè trustèes have electe(I to Prepa￿ the fina￿81 statements in a¢xordaroe with United Kingdorn Generally
Arrp.ptpd Acccsuntng Practice (United Kingdom Accounting Standards ar*d appli¢ablc 18wI incjuding FRD 102 'The
Fir¥anTr81 Rep)rting Standard applicable in the UK and RepUt￿lC 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 p￿sume 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 CoMpan￿S 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 aCCordar￿e with Intemational S￿dards 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 Signifi￿nI doubt on the c￿MpanY'S ability to wntinue as a going
COn￿M 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 inf0m￿tIOn contained within the annual
report. Our opinion on the finanaal statements does not cover the other infotmabon and. ex￿p1 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 inf0m￿tion 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 info￿a￿on. 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 sl*ements 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 cOn￿M. disdosing. as applicable. matters related to going concern and using the going con¢em basis of
accounting unless managem￿1 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$statement, whether due to fraud or error. and to issue an Audilorfs Report that indudes our opinion.
Reasonable assurance is a high level of assurance, but is not a guarantee that an aLHdrl conducted in accordan
with ISAS {UK) will a￿y$ 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 con￿rn. If we cO￿lUde 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 con￿rn.
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 Incomin￿Out90in9
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 finan￿al statements
13

Links Counselling Service Ltd
IA company limTrted by guarant•o. not havi￿ a sharn Ca￿1)
Company Nurnbpr.. N10S3921
BALANCE SHEET
aa at 31 Marth 2023
2023
2022
Fixod A*gétg
Tangible assats
122.494
7,331
cur￿￿1 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 aCCortar￿e wilh the $F*u31 prnvisions relab.ng to small companies
within Part 15 ofthe CoMpan￿S 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 Y9￿r Fn quastw)n in accordance with seclion 476 of Iho com￿ni￿ Aca 2006.
The trustees ad(nowledg8 t￿lT responsibilibes for ensuring that the CL¥npany keeps accounb.ng raxJr(Is whi
comply with section 386 and for p￿paring 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¢ fi￿anG￿lI yeai iii ￿￿￿(lI7￿¥ wilh the
r¢quirements of sections 394 and 395 and whith olherwise comply with the requirett￿nts 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 NoVeM￿r 2023 and signed on its behalf
Mr. Ltonard Adamson
Trustee
Mr. Philip R
Trustee
dell Emerson
The r￿leS on p*Jes 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 cU￿encY 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 con￿rn 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 seC￿n 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 a￿ordanCe 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 In￿Me 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 v￿Uation of tangib￿ fixed assets. less th￿r 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 deF￿1 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 ex￿edIng £ 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. aCcommoda￿n & 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