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2024-03-31-accounts

Company Registration Number: NI053921 Charity Number: NIC100708

Links Counselling Service Ltd

(A company limited by guarantee, not having a share capital)

Annual Report and Audited Financial Statements

for the financial year ended 31 March 2024

Daly Park & Company Ltd Chartered Accountants and Statutory Auditors 4 Carnegie Street Lurgan Co Armagh BT66 6AS

Links Counselling Service Ltd (A company limited by guarantee, not having a share capital) CONTENTS

Page
Reference and Administrative Information 3
Trustees' Annual Report 4 - 10
Statement of Trustees' Responsibilities 11
Independent Auditor's Report 12-14
Statement of Financial Activities 15
Balance Sheet 16
Notes to the Financial Statements 17 - 20

2

Links Counselling Service Ltd (A company limited by guarantee, not having a share capital) REFERENCE AND ADMINISTRATIVE INFORMATION

Trustees

Nadia McMullen (Appointed 7 November 2023) Mrs. Ruth Craig David Blevins (Resigned 7 November 2023) Mr. Leonard Adamson Mrs. Andrea Parks Mr. Philip Ruddell Emerson Mr. George Watson (Resigned 7[th] October 2024) Dr. Graham Gault Mr. Stanley Abraham

Company Secretary Mr. Stanley Abraham Charity Number in Northern Ireland NIC100708 Company Registration Number NI053921 Registered Office and Principal Address 23a Castle Lane Lurgan Craigavon County Armagh BT67 9BD Northern Ireland Accountants Daly Park & Company Ltd Chartered Accountants 4 Carnegie Street Lurgan Co Armagh BT66 6AS Principal Bankers AIB 18-20 Scotch Street Dungannon Co Tyrone BT70 1AZ Northern Ireland Solicitors Thompson Mitchell 12 - 14 Mandeville Street Portadown Co. Armagh BT62 3NZ Northern Ireland

3

Links Counselling Service Ltd (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 31 March 2024

The trustees present their Trustees' Annual Report, combining the Directors' Report and Trustees' Report, and the audited financial statements for the financial year ended 31 March 2024.

The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The Trustees' Report contains the information required to be provided in the Trustees' Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees of the company are also charity trustees for the purpose of charity law and under the company's constitution are known as members of the board of trustees.

In this report the trustees of Links Counselling Service Ltd present a summary of its purpose, governance, activities, achievements and finances for the financial year 31 March 2024.

So far as the trustees are aware, there is no relevant audit information of which the charity's auditor is unaware and they have taken all reasonable steps as trustees to make themselves aware of any relevant information and to establish that the company's auditor is aware of that information.

The company is a registered charity and hence the report and results are presented in a form which complies with the requirements of the Companies Act 2006 and, although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements.

Mission, Objectives and Strategy

Objectives

Links has four main areas of work:

1) Links Counselling Service: A confidential counselling service offered in a safe environment where individuals from all communities have the opportunity to explore difficulties and work towards constructive change and growth. It is a capacity-building and personal development programme, which aims to help people to develop the skills they need to help themselves.

2) Youth Work: Centre-based/community-based and detached youth work. Participants are young people from Lurgan and wider Craigavon area aged between 10 and 25 from Protestant and Catholic backgrounds. Programme Activities are mainly based in The Underground and are facilitated by qualified and experienced youth workers. Programmes include: personal development, education, citizenship, single identity/community relations work, creative arts and social/recreational activities.

3) Community Resource Provision: Providing capability programmes, center based community activities, which draws people from all communities and encourages collaboration between community groups. Offering room hire at low cost to other community and voluntary groups, thereby contributing to the social economy and generating income for Links charitable activities.

4) Adult Community Programmes: adult education, community relations and leisure programmes that take advantage of the Underground building as a shared space in the center of Lurgan.

Financial Review

The results for the financial year are set out on page 15 and additional notes are provided showing income and expenditure in greater detail.

Achievements - April 2023-March 2024

2023-2024 has been a significantly challenging 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 to find creative strategies to fulfil the mission of our organisation, which is to 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 centers across the Northern and South-Eastern Trust areas in an attempt to localise resources and make them accessible to communities in need.

This year we have been thankful to partner with other sectors, collaborating with strategic planning processes in aid of raising awareness and resources for early intervention strategies in the field of mental health. With the evidence we have gathered on how effective counselling can be, and the impact it can make on an individual’s wellbeing, it is our hope to keep lobbying for investment in this vital community resource.

4

Links Counselling Service Ltd (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 31 March 2024

TESTIMONIES

“The help I received was second to none. In a friendly, easy atmosphere. I thank Links immensely for giving me of their time so generously. A wonderful charity. Thank you” Female – Aged 74

“I can’t thank Links enough, my counsellor has been a great listener, easy to talk to, warm and compassionate and for someone like myself, who finds it hard to talk about issues and problems, I opened up to her with ease. I can’t find the words express my gratitude to Links and my counsellor on how much of an impact she has made on me and my situation.

She has given me so many tools and helpful exercises to help me through my difficult times and given me the selfbelief that I can get through this hard time. I am forever grateful for this.”

“I have found this service so beneficial for my mental health and wellbeing and without it I would not have the tools to combat my daily anxiety. My Counsellor was amazing and very easy to talk to and I felt incredibly supported by her.”

“Links has been an incredible help. I felt that I was listened to and given some creative techniques and reading materials to help alleviate my anxiety and mental health. Could not be happier with how the past 6 weeks have went!

STATISTICS

From April 2023 to March 2024, we have delivered 25235 sessions of counselling across all geographical areas of our service. 5803 people have received support through one-to-one counselling sessions, group programmes and walk in clinics..

5

Links Counselling Service Ltd (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 31 March 2024

The above pie chart shows the proportion of clients who reported improvements across various therapy benefit categories. Each slice represents a specific area, illustrating the impact of therapy in terms of client‐reported benefits.

Based on the combined data from both documents, here’s a summary of the age groups of clients who have accessed the service:

6

Links Counselling Service Ltd (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 31 March 2024

----- Start of picture text -----
Indenitified Problems at Assessment Stage
Work/academic
Trauma/Abuse
Self‐harm and suicide
Self esteem
Self and Identity
Psychosis
Physical problems
Personality problems
Other
Living Welfare
Interpersonal Relationship
Family
Exploitation/bullying
Eating Disorder
Depresssion
Cognitive/learning
Bereavement
Behavioural
Anxiety
Anger
addictions
0 500 1000 1500 2000 2500 3000 3500
----- End of picture text -----

The highest presenting problems for clients seeking counselling is anxiety, depression, low self‐esteem, bereavement and family issues

Using CORE‐OM measurement tools, the average First Session score overall was 20 , placing clients before counselling in the top of the ‘moderate’ cut‐off margin of experiencing.

7

(A company limited by guarantee, not having a share capital)

Links Counselling Service Ltd (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 31 March 2024

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 the ‘mild’ cut‐off margin for functioning, symptoms and wellbeing.

Statistically these outcomes suggests that overall client’s levels of distress have significantly reduced, proving that therapeutic interventions have significantly helped our clients.

NEW CENTRES

This year we have been able to open a new counselling centre in Ballymena, working along the Northern Trust and key community stakeholders to support the people of Ballymena. We are now able to offer therapy for children, young people, and adults within the locality.

Open day at Links Ballymena with the Mayor and the Links Ballymena Team.

8

Links Counselling Service Ltd

(A company limited by guarantee, not having a share capital)

TRUSTEES' ANNUAL REPORT

for the financial year ended 31 March 2024

Funders we have worked with this year

9

Links Counselling Service Ltd (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 31 March 2024

Financial Results

At the end of the financial year the company has assets of £647,486 (2023 - £720,672) and liabilities of £57,060 (2023 - £122,758). The net assets of the company have decreased by £(7,488).

Trustees

The trustees who served throughout the financial year, except as noted, were as follows:

Nadia McMullen (Appointed 7 November 2023) Mrs. Ruth Craig David Blevins (Resigned 7 November 2023)

Mr. Leonard Adamson

Mrs. Andrea Parks

In accordance with the Articles of Association, the trustees retire by rotation and, being eligible, offer themselves for reelection.

The secretary who served during the financial year was:

Mr. Stanley Abraham

Compliance with Sector-Wide Legislation and Standards

The company engages pro-actively with legislation, standards and codes which are developed for the sector. Links Counselling Service Ltd subscribes to and is compliant with the following:

Public Benefit

In setting our objectives and planning our activities for the year the trustees have given careful consideration to the Charity Commission for Northern Ireland’s statutory guidance on public benefit to ensure that the activities have helped achieve the charity purposes and provide a benefit to the beneficiaries.

Approved by the Board of Trustees on 8[th] November 2024 and signed on its behalf by:

10

Links Counselling Service Ltd (A company limited by guarantee, not having a share capital) STATEMENT OF TRUSTEES' RESPONSIBILITIES

for the financial year ended 31 March 2024

The trustees, who are also directors of Links Counselling Service Ltd for the purposes of company law, are responsible for preparing the financial statements in accordance with applicable law and regulations.

Company law requires the trustees as the directors to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period.

In preparing these financial statements, the trustees are required to:

The trustees confirm that they have complied with the above requirements in preparing the financial statements.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Board of Trustees on 8[th] November 2024 and signed on its behalf by:

11

INDEPENDENT AUDITOR'S REPORT to the Members of Links Counselling Service Ltd

(A company limited by guarantee, not having a share capital)

Report on the audit of the financial statements

Opinion

We have audited the company financial statements of Links Counselling Service Ltd ('the company') for the financial year ended 31 March 2024 which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet and notes to the financial statements, including the summary of significant accounting policies set out in note 2. The financial reporting framework 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 Republic of Ireland", applying Section 1A of that Standard and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102.

In our opinion, when reporting in accordance with a fair presentation framework the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with ethical 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 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 trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from the date when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises 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 contained within the annual report. Our opinion 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.

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 course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. 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 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:

12

INDEPENDENT AUDITOR'S REPORT to the Members of Links Counselling Service Ltd

(A company limited by guarantee, not having a share capital)

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 the Trustees' Annual Report.

We have nothing to report in respect of the following matters where the Charities Act (Northern Ireland) 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees for the financial statements

As explained more fully in the Statement of Trustees' Responsibilities set out on page 6, 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 determine is necessary to enable the preparation of 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 company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Further information regarding the scope of our responsibilities as auditor

As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

13

INDEPENDENT AUDITOR'S REPORT to the Members of Links Counselling Service Ltd

(A company limited by guarantee, not having a share capital)

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

The purpose of our audit work and to whom we owe our responsibilities

This report is made solely to 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 state to the company's members those matters 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 anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

for and on behalf of DALY PARK & COMPANY LTD

Chartered Accountants and Statutory Auditors 4 Carnegie Street Lurgan Co Armagh BT66 6AS

8[th] November 2024

14

Links Counselling Service Ltd

(A company limited by guarantee, not having a share capital) STATEMENT OF FINANCIAL ACTIVITIES

(Incorporating an Income and Expenditure Account)

for the financial year ended 31 March 2024

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|Unrestricted|Restricted|Total| |Funds|Funds|Funds|Funds|Funds|Funds| |2024|2024|2024|2023|2023|2023| |Notes|£|£|£|£|£|£| |Incoming Resources| |Voluntary Income|3.1|72,212|278,757|350,969|73,485|250,557|324,042| |Activities for generating|3.2|209,165|684,232|893,397|235,795|606,968|842,763| |funds| |─────── ─────── ─────── ─────── ─────── ───────| |Total incoming resources|281,377|962,989|1,244,366|309,280|857,525|1,166,805| |─────── ─────── ─────── ─────── ─────── ───────| |Resources Expended| |Charitable activities|4.1|345,565|906,289|1,251,854|212,134|842,286|1,054,420| |─────── ─────── ─────── ─────── ─────── ───────| |Net incoming/outgoing|(64,188)|56,700|(7,488)|97,146|15,239|112,385| |resources before transfers| |Gross transfers between|108,281|(108,281)|-|72,087|(72,087)|-| |funds| |─────── ─────── ─────── ─────── ─────── ───────| |Net movement in funds for|44,093|(51,581)|(7,488)|169,233|(56,848)|112,385| |the financial year| |Reconciliation of funds:| |Total funds beginning of the|11|516,396|81,518|597,914|347,162|138,367|485,529| |year| |─────── ─────── ─────── ─────── ─────── ───────| |Total funds at the end of|560,489|29,937|590,426|516,395|81,519|597,914| |the year| |═══════ ═══════ ═══════ ═══════ ═══════ ═══════|

----- End of picture text -----

The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities.

The notes on pages 17 to 20 form part of the financial statements

15

Links Counselling Service Ltd

(A company limited by guarantee, not having a share capital) Company Number: NI053921 BALANCE SHEET

as at 31 March 2024

2024 2023
Notes £ £
Fixed Assets
Tangible assets 7 138,055 122,494
─────── ───────
Current Assets
Debtors 8 51,649 71,710
Cash at bank and in hand 457,782 526,468
─────── ───────
509,431 598,178
─────── ───────
Creditors: Amounts falling due within one year 9 (57,060) (122,758)
─────── ───────
Net Current Assets 452,371 475,420
─────── ───────
Total Assets less Current Liabilities 590,426 597,914
═══════ ═══════
Funds
Restricted funds 29,937 81,519
Designated funds (Unrestricted) 211,425 150,000
General fund (unrestricted) 349,064 366,395
─────── ───────
Total funds 11 590,426 597,914
═══════ ═══════

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

For the financial year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006; and no notice has been deposited under section 476.

The trustees confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", applying Section 1A of that Standard.

Approved by the Board of Trustees and authorised for issue on 8[th] November 2024 and signed on its behalf by

The notes on pages 17 to 20 form part of the financial statements

16

Links Counselling Service Ltd (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2024

1. GENERAL INFORMATION

Links Counselling Service Ltd is a company limited by guarantee incorporated in Northern Ireland. The registered office of the company is 23a Castle Lane, Lurgan, County Armagh, BT67 9DB which is also the principal place of business of the company The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s financial statements.

Basis of preparation

The financial statements have been prepared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.

As permitted by the Companies Act 2006, the company has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance 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 concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.

Incoming Resources

Voluntary income or capital is included in the Statement of Financial Activities when the company is legally entitled to it, its financial value can be quantified with reasonable certainty and there is reasonable certainty of its ultimate 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 performance under a contract is accounted for as deferred income until earned. Grants for activities are recognised as income when the related conditions for legal entitlement have been met. All other income is accounted for on an accruals basis.

Resources Expended

All resources expended are accounted for on an accruals basis. Charitable activities include costs of services and grants, support costs and depreciation on related assets. Costs of generating funds similarly include fundraising activities. Non-staff costs not attributed to one category of activity are allocated or apportioned prorata to the staffing of the relevant service. Finance, HR, IT and administrative staff costs are directly attributable to individual activities by objective. Governance costs are those associated with constitutional and statutory requirements.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows:

Land and buildings freehold - 4% Straight line Fixtures, fittings and equipment - 15% Straight line

Debtors

Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Income recognised by the company from government agencies and other co-funders, but not yet received at year end, is included in debtors.

Cash at bank and in hand

Cash at bank and in hand comprises cash on deposit at banks requiring less than three month’s notice of withdrawal.

17

continued

Links Counselling Service Ltd (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2024

Taxation

No current or deferred taxation arises as the company has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred.

The charity is recognised as a charity by HM Revenue & Customs and is therefore exempt from taxation in its day to day activities.

3. INCOME
3.1 DONATIONS AND LEGACIES Unrestricted Restricted 2024 2023
Funds Funds
£ £ £ £
Grants Received 4,325 278,757 283,082 271,062
Gifts & Donations 67,887 - 67,887 52,980
─────── ─────── ─────── ───────
72,212 278,757 350,969 324,042
═══════ ═══════ ═══════ ═══════
3.2 OTHER TRADING ACTIVITIES Unrestricted Restricted 2024 2023
Funds Funds
£ £ £ £
Counselling & Other Income 209,165 684,232 893,397 842,763
═══════ ═══════ ═══════ ═══════
4. EXPENDITURE
4.1 CHARITABLE ACTIVITIES Direct Other Support 2024 2023
Costs Costs Costs
£ £ £ £ £
Charitable Activities - 1,231,289 - 1,231,289 1,024,958
Support Costs - 20,565 - 20,565 29,462
─────── ─────── ─────── ─────── ───────
- 1,251,854 - 1,251,854 1,054,420
═══════ ═══════ ═══════ ═══════ ═══════
5. NET INCOMING RESOURCES 2024 2023
£ £
Net Incoming Resources are stated after charging/(crediting):
Depreciation of tangible assets 14,000 10,357
Auditor's remuneration:
- audit services 4,100 3,800
═══════ ═══════
6. EMPLOYEES AND REMUNERATION
The staff costs comprise: 2024 2023
£ £
Wages and salaries 1,051,924 882,394
Pension costs 19,109 -
─────── ───────
1,071,033 882,394
═══════ ═══════

18

continued

Links Counselling Service Ltd

(A company limited by guarantee, not having a share capital)

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2024

7. TANGIBLE FIXED ASSETS
Land and Fixtures, Total
buildings fittings and
freehold equipment
£ £ £
Cost
At 1 April 2023 125,520 31,283 156,803
Additions 27,627 1,934 29,561
─────── ─────── ───────
At 31 March 2024 153,147 33,217 186,364
─────── ─────── ───────
Depreciation
At 1 April 2023 8,372 25,937 34,309
Charge for the financial year 11,725 2,275 14,000
─────── ─────── ───────
At 31 March 2024 20,097 28,212 48,309
─────── ─────── ───────
Net book value
At 31 March 2024 133,050 5,005 138,055
═══════ ═══════ ═══════
At 31 March 2023 117,148 5,346 122,494
═══════ ═══════ ═══════
8. DEBTORS 2024 2023
£ £
Trade debtors 45,000 62,754
Prepayments and accrued income 6,649 8,956
─────── ───────
51,649 71,710
═══════ ═══════
9. CREDITORS 2024 2023
Amounts falling due within one year £ £
Pension fund loan 4,378 4,269
Trade creditors 36,026 85,343
Taxation and social security costs 12,656 12,775
Accruals and deferred income 4,000 20,371
─────── ───────
57,060 122,758
═══════ ═══════
10. RESERVES
2024 2023
£ £
At the beginning of the year 597,914 485,529
(Deficit)/Surplus for the financial year (7,488) 112,385
─────── ───────
At the end of the year 590,426 597,914
═══════ ═══════

19

continued

Links Counselling Service Ltd (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2024

11. FUNDS
11.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricted Restricted Total
Funds Funds Funds
£ £ £
At 1 April 2022 347,162 138,367 485,529
Movement during the financial year 169,233 (56,848) 112,385
─────── ─────── ───────
At 31 March 2023 516,396 81,518 597,914
Movement during the financial year 44,093 (51,581) (7,488)
─────── ─────── ───────
At 31 March 2024 560,489 29,937 590,426
═══════ ═══════ ═══════
11.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance **Income ** Expenditure Transfers Balance
1 April between 31 March
2023 funds 2024
£ £ £ £ £
Restricted funds
NEWS - 405,972 355,876 (50,096) -
ICSS - 278,260 220,075 (58,185) -
House of Vic-Ryn - 5,000 1,304 - 3,696
BBC Children in Need 7,204 10,000 7,204 - 10,000
Community Foundation Fund 20,181 39,790 54,090 - 5,881
Halifax Foundation - 7,000 810 - 6,190
Dept of Health 29,940 171,667 201,607 - -
Snow Patrol - Lightbody 6 - 6 - -
Foundation
Henry Smith Trust 24,187 45,300 65,317 - 4,170
─────── ─────── ─────── ─────── ───────
81,518 962,989 906,289 (108,281) 29,937
─────── ─────── ─────── ─────── ───────
Unrestricted funds
Designated Fund – Capital / FA 50,000 - - 88,055 138,055
Designated Fund - Community 100,000 - - (26,630) 73,370
Counselling
General/Free Reserves 366,396 281,377 345,565 46,856 349,064
─────── ─────── ─────── ─────── ───────
516,396 281,377 (345,565) 108,281 560,489
─────── ─────── ─────── ─────── ───────
Total funds 597,914 1,244,366 1,251,854 - 590,426
═══════ ═══════ ═══════ ═══════ ═══════

12. STATUS

The company is limited by guarantee not having a share capital.

The liability of the members is limited.

Every member of the company undertakes to contribute to the assets of the company in the event of its being wound up while they are members, or within one year thereafter, for the payment of the debts and liabilities of the company contracted before they ceased to be members, and the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves, such amount as may be required, not exceeding £ 1.

13. POST-BALANCE SHEET EVENTS

There have been no significant events affecting the Charity since the financial year-end.

14. RELATED PARTY TRANSACTIONS

None of the Trustees received, nor deferred any remuneration for their services during the current or previous financial year.

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