Company Reglstratlon Number: N1053921 Charity Number: NIC100708 links counselling Service Links Counselling Service Ltd Annual Report and Audited Financial Statements for the financial year ended 31 March 2025 Daly Park & Company Ltd Chartered Accountants and Statutory Audlto 4 Carnegie Street Lurgan CoArniagh BT66 6AS
Links Counselling Service Ltd IA company limited by guarantee, not havlng a Sho capltall CONTENTS Page Reference and Administrative Information 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 17-21
Links Counselling Service Ltd IA company limited by guarantee, not havlng a share capital) REFERENCE AND ADMINISTRATIVE INFORMATION Trustees Mr Stanley Abraham Leonard Adamson (Resigned 1813120251 Mr Matthew Amslrong (Appointed 518125) Mrs Ruth Craig Mr Philip Ruddell Emerson Mr Graham Gault Mrs Grace Gault (Appointed 41111251 Mrs, Nadia Mcmullen Mrs Andrea Parks George Watson (Resigned 24191241 Company Secretary Mr. Stanley Abraham Charity Number in Northern Ireland NIC100708 Company Reglstration Number N1053921 Registered Office and Principal Address 23a Castle Lane Lurgan Craigavon County Armagh BT67 gBD Northern Iroland Accountants Daly Park & Company Ltd Chartered Accountants 4 Carnegie Str6et Lurgan Co Arn)agh BT66 6AS Principal Bankers AIB 18-20 Scotch Street Dungannon Co Tyrone BT70 1AZ Northern Ireland Solicitors Thompson Mitchell 12 - 14 Mandeville Slr68t Portadown Co. Armagh BT62 3NZ Northem Ireland
Links Counselling Service Ltd IA company limited by guarantee, not having a share capltsll TRUSTEES. ANNUAL REPORT for the financial year ended 31 March 2025 The Iruslees present their Trustees, Annual Report, combining the Directors, Report and Trustees, Report, and the audited financial slalemenls for the financial year ended 31 March 2025. The financial slal8menls aro prepar8d 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 lo charities preparing their financial slalements in accordance wrth the Financial Reporting Standard applicable in the UK and Republlc of Ireland IFRS 1021. The Trustees, Report contains the information required lo be provided in the Trustees, Annual Report under the Statement of Recommended Practice {SORPI gurdelines. The Iruslees of the company are also charity Iruslees for the purpose of charity law and under the company'5 conslilulion are known as mernbers of the board of trustees. In this report the Iruslees of Links Counselling Service Ltd present a summary of ils purpose, govèrnance, aclivilies, achievements and finances for the financial year 31 March 2025. So far as the Iruslees are aware. Ihare is no relevant audit information of which the charity's audfftor is unaware and they have taken all reasonable steps as Iruslees lo make IheTnselves aware of any relevant infoTTllalion and lo 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 requiremonls of th8 Companies Act 2006 and, although not obliged lo comply with the Slalemenl of Recommended Practice applicable in the UK and R8publi¢ of Ireland FRS 102, the organisalion has implemented its recommendations where relevant in these financial slatemenls. Principal Activity The principal activity of the company is lo provide therapeutic and mental heatth support lo the communty by the delivery of counselling, coaching and mental health programmes. Misslon. Objectlves and Strategy Objectlves Links has four main areas of work.. 11 Links Counselling Seryice.. A confidential counselling seNice offered in a safe environment where indNiduals from all communities have the opportunity lo gxplore difficulties and work towards ¢onslru¢tive ¢hange and growth. 11 is a capacity-building and personal development programme. which aims lo help people lo develop the skills they need lo help themselves. 21 Youth Work.. Cenlre-b3sedlcommunity-based and detached youth work. Participants are young people from Lurgan and wider Craigavon area aged between 10 and 25 from Prol&slanl and Catholic backgrounds. Programme Activities are mainly based in Tho Underground and are facililaled by qualified and experienced youth worf(ers. Programmes include". personal development, education, citizenship, single idenlitylcotnmunity ie5alions work, creative art5 and sociallre¢realional activities. 31 CoTnTnunity Resource Provision.. Providing capability programmes, centre based community aclivilies, which draw5 people from all cornmunilies and encourages collaboration between community groups. Offering room hire al low cost lo other community and voluntary groups, thereby conlribuling lo the social economy and generating income for Links charitable activities. 41 Adult Community Programmes". adult education, community relations and leisu programme5 that lake advantage of the Underground building as a shared space in the centre of Lurgan. Structure, Governance and Management Governance Our Board of Directors have mel regularly, undertaking a full programme of board strategic and govemance activity throughout the year. All company direclors have confirmed their willingness and @ligibilty lo act as a Director, and have declared that they do not have any conflict of intere51 in doing so. Conflicts of Interest during board meetings arg managed as per our agreed policy. There are na related parties or significant interest lo be noted. New D1clOr$ are recruited as per the Momorandum and Articles of Association.
Links Counselling Service Ltd IA company Ilmlted by guarantee, not having a share capItl TRUSTEES, ANNUAL REPORT for th fin ncial ear ended 31 M fch 2025 2024-2025 has b&&n a year of continual growth for Links Counselling Service, in a challenging time of increasing need, with soaring levels of referra15 for ¢ounselling coming into all departments of our community services. Links continues lo slr&nglhen its organisalional systems and strives lo make counselling accessible lo all, fulfilling our mission that No One Journey5 Alone." This year we have significantly expanded the reach of our servicE into schools, partnering with a wide network of community stakeholders and slalulory bodies, increasing our capacity and sharing resoUrs. As such, we have been able lo increase employabilty. strengthen our management slruclure, and source additional funding resources, extending the reach Of our professional and Iherapeulic support. This year we have been thankful lo partner with other sectors, collaborating with strategic planning processes in aid of raising awaneSS of mental heahh in communities. and providing mu¢h-needed inlervenlitsns lo aid people towards wellness. With the evidence we have gathered on how effective counselling can be, and the impact il can make on an individual's wellbeing, il Is OUT hope to keep lobbying for investment in this vital community resource. "I love spending timp Mlh my counsellor. I fell so safe when thmigs felt so inconsistent wilh school and at home. she r*yally helped me see my self-worth. and during times l(rthY really know how to say frhings. I still fell she understood, ar she gol me." Counselling dona RIGHT. That's exactly what il was. My couns8llorshowed gr8at skill, &xperlence, and con7milment. Thank-you." "Th8 counselling helped m& MO than l thoughtst would. Irs been a difficult time and it was good to have someone to support me while I n7 SUPPtrrting my family. lie leamednew sknlls and am leaming to be patient. to p170ntise and to be present formy kids. I think my wijè would be pleasanty5uIiSed to see how Ive grown." 'rhank you so much again foryoursupport. I would be lost Will1 this Seice." 'Links has b&en a lifeline to me al my mosl daest m(wnents. I'm finally stsrting to see th8 llghl. and walking towards 8 more hopeful futur8."
Links Counselling Service Ltd IA company lifflited by guarantee. not having a share capital) TRUSTEES. ANNUAL REPORT for the financial ear ended 31 March 202 From April 2024 to March 2025. we have delivered 22,948 sessions of counselling across all gerjgraphical areas of our service. 7469 people have re¢ewed support through counselling sessions, group programmes and walk-in ciinic5. Cll•nt G•ndRrs X4•31 15 10%) P4otAprordd. lO%I vther 16 rcwi Non-biiiarJ 21 Male. l )874133%1 1287913$%) Proportion of Client5 Reporting Improvement by Therapy Benefit Category Day-to-Day Funthoninq RelatnshIpS 5ymproms Personal Iiislghwnderstanding Expior6Von of Feellng¥problern5 ControvpianninglDecJSlon Making Acce55 to Practlcal Help Expiesslon of FeelingProblems Coplng strategIee¢hNb¢Us The lop 5 presenting Fssues for counselling this year were.. depression. anxiety, Iraumalabuse, low self-esteèm and relationship issues.
Links Counselling Service Ltd IA company Ilmlted by guarantee. not having a Share capitall TRUSTEES. ANNUAL REPORT for the financial vear ended 31 March 2025 Counts by Age Group 2000 1500 LlihL iooo 500 <11 11-16 17-29 30-29 Age Groups 40-49 50-64 64+ This graph shows the number of clients who referred for ¢ouns8lling during April 2024-March 2025, according lo their age. CORE Measurement Scores at Varying Stages ofTherapy (Adults) 25 20 15 Functioning Problems Risk Weii-L)eiiig Pre-therapy • During therapy P08t-theriE Py Using CORE-OM measurement ltsols, the average Flrst Session score overall wa$ 21, placing clionls before counselling in the lop of the 'moderale'_¢ul-off margin of experiencing. The overall average Last Session score then reduced to 14, showing that a majority of clients left counselling with a score that placed them in the bollom of the 'mild' zone for functioning, symplorns and wellbeing.
Links Counselling Service Ltd IA company Ilmlted by guarantee, not havlng a share capital) TRUSTEES. ANNUAL REPORT for the financial year ended 31 March 2025 Statistical, these outcomes suggest that adult clients have experienced a reduction in the symptoms they were experien¢ing al the beginning of their counselling. PToving that Ih8rapeulic inlervenlions have significantly helped our clients. Colerolne Bollymeno Ballyclare Cari Anirlm CDok5town C)Jngntsft li5bum Lurgan Amttgh TandTagee Banbridge Newry Links ¢onlinues lo partnei with local communities 8nd key stakeholders lo providg confidential and profe55ional counselling cenlres in towns across Northem Ireland, as we slrnie towards our migsion -'No One Jouineys Alone.,
Links Counselling Service Ltd IA company lirnited by guarantee, not havlng a share capltajl TRUSTEES. ANNUAL REPORT for the financial year ended 31 March 2025 THE LAURENCE The Community Foundation ITRUST Henry Smith Chority , founded in 1628 Jea Department of Authoi4tv Health Pilgrim Trust HSC Northern Health J and Social Care Trust Childpen in Need NFU Mutual Flnan¢lal Revlew The results for the financial year are sel out on page 11 and additional notes are provided showing income and expenditure in greater detail. We continue lo focus on our aims and objectives and concentrate our expenditure on those areas Ihal will enhancg and meet our objectives both in the short and medium lem. The Iruslees are continuing lo work on updating the charity's reserve policy.and aim lo create free unre51ricled resttrves equating lo three months. running costs. Financial Results At the end of the financial year the company has assets of £797,649 12024 £647,486) and liabilities of £74.629 12024 - £57,060). Th8 nel assets of the company have increased by £132,594. Truste The trustees who served throughout the financial year, except as noted, were as follow5.. Mr Stanley Abraharn Leonard Adamson (Resigned 18r31251 Mr Matthew Armstrong IAppoinled 5181251 Mrs Ruth Craig Mr Philip Rudd811 Emerson Mr Graham Gaull Mrs Grace Gaull Mrs. Nadia Mcmullen Mrs Andrea Parks George Walson (Resigned 24 September 2024} In accordance with the Articles of Association, the Iruslees retire by rolalion and, being eligible, offer themselves for r&eleclion.
Links Counselling Service Ltd IA cornpany limited by guarantee, not having a share capltall TRUSTEES, ANNUAL REPORT for the financial year ended 31 March 2025 The secretary who served during the financial yearwas-. Mr. Stanley Abraham Compliancg wlth Se¢tor-Wlde Leglslatlon and Standards The ¢ompany engages pro-aclivety with legislation, standards and codes which are developed for the sector. Links Counselling Service Ltd subscribes lo and is compliant with the fDllowing'. The Companies Act 2006 Th& Charities SORP {FRS 102} Public Benefit In Setting our objectivos and planning our aclivilie5 for the year the trustees have given careful consideration lo the Charity Commission for Northern Ireland's slalulory guidance on public benefrt lo ensure that tho activities have helped achieve the charity purposes and provide a benefit lo the beneficiaries. i Qo(okn X2$ and signed on its behalf by: Approved by the Board of Trustees on Mr Philip R Trustee 'd(1g11 Emerson Mrs Grac8 Gault Trustee 10
Links Counselling Service Ltd IA company Ilmffited by guarantee, not having a share capltall STATEMENT OF TRUSTEES. RESPONSIBILITIES for the financial year ended 31 Maich 2025 The Iruslees, who are also directors of Links Counselling Service Ltd for the purposes ol company law, are responsible for preparing the financial slalemenls in accordance with applicable law and regulations. Company law requires the Iruslees as the directors lo prepare financial slalemenls for each financial year. Under that law the Iruslees have elected lo prepare the financial slalemenls in accordance with United Kingdom General A¢pIed Accounting Pra¢li¢o Iuniled Kingdom Accounting Standards and applicable lawl including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland Section 1A (Small Enlilies}. Under company law the Iruslees musl not approve the financial slalements unless they are satisfied that they give a true and fair view of the slate of affairs of the company and of the surplus or deficit of the ¢ompany for that period. In preparing these financial slalemenls, the Iruslees are qUIred lo.. select suitable accounting policies and apply them ¢onsislenlty-, make judgements and eslimales that are re8sonable and piudenl., slate whether the financial slalemenls have been prepared in accordance with the relevant financial reporting framework, identify those standards, and note the effect and the reasons for any rnaleiial departure from those standards., and prepare the financial slalemenls on the going concern basis unless il is inappropriate lo psume that the company will continue in oparalion. The trustees confimi that they have complied with the above requirements in preparing the financial slalemenls. The trustees are responsible for keeping adequate accounting records that are sufficient lo show and explain th8 company's transactions and disclose with reasonable accuracy al ally lime the financial posrtion of the company and enable them lo ensure that the financial slalements compty with the Cornpanies Act 2006. They are also responsible for safeguarding the asse15 of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Board of Tmstees on I OoLeknzos and slgned on its behalf by: Mr Phili Trustse Ruddell Emerson Mrs Grace Gault Trustse 11
INDEPENDENT AUDITOR'S REPORT to the Members of Links Counselling Service Ltd IA companylsmlled by guarantee, not having a share Capltal Report on the audit of the financial statsrnents Opinion We have audited the company financial slalemenls of Links Counselling Service Ltd I'lhe company'l for the financial year ended 31 March 2025 which comprise the Statement of Financial Activities lincorporaling an Income and Expenditure Accounll, the Balance Sheet and nolas to the financial slalemenls, in¢luding the summary of significant ac¢ounlin9 policies sel 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." Slalemenl of Rècommended Practice applicable lo Charities preparing their a¢coLJnts in accordance with FRS 102. In our opinion. when reporting in accordance with a fair presentation framework the financial slaleM¢nls'. give a true and fair view of the stale of the company's affairs as al 31 March 2025 and of ils surplus for the financial year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with the f&quiremenls of the Cotllpanies Act 2006 the Charities Act (Northern Ireland) 2008. Basis for opinion We conducted our audit in accordance with Inlemalional Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial slalemenls section of our report. We are independent of the company in accordance with ethical requirements that are relevant lo our audit of the financial slalemenls in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical re5ponsibililies in accordance with these requirements. We believe that the audit eviden we have obtained is sufficient and appropriate lo provide a basis for our opinion. Conclusions relating to going concern In auditing the financial slalefflenl3. we have concluded that the Iru51ees' use of the going concein basis of accounting in th6 preparation of the financial $13temenls is appropriate. Based on the work we hav& performed, we have not identified any material uncertainties lating lo events or conditions that. individually or colle¢tively, may cast significant doubl on th& company's ability lo continue as a going collceffl for a period of al least Iwelvo monlhs from tho dale when the financial slalemenls are authorised for issue. Our responsibilities and the responsibilities of the Iruslees with respect lo going concern are described in the relevant sections Df this report. Other Infomiation The other information comprises the information included in the annual report other than the financial statements and our Auditor's Report Ihereon. The Iruslees are responsible for the other infomiation contained within the annual report. Our opinion on the financial slal&ments does not cover the other information and, except lo the exlenl otherwise explicitly slated in our report, we do not 8xpress any fomi of assurance conclusion Ihareon. Our responsibilty is lo read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial slalements or our knowledge obtained in the course of the audit, or otheiSe appears lo be materially misslaled. If we Idenlrfy such rnalerial incon5151encies or apparent material misslalelnenls. we are required lo determine whether this gives rise lo a material misslalemenl In the finaneial slalemenls themselves. If. based on the work we have perfomied, we conclude that there is a material misslalemenl of this other inforrnalion. we are required lo report that fact. We have nothing lo report in this regard. Opinion on other matter prescrlbed by the Companles Act 2006 In our opinion, based on the work undertaken in the course of the audit". the information given in the Trustees, Annual Report for the financi81 year for which thè financial slalemenls are prepared is consislenl with the financial slalemenls,. and tho Trustees, Annual Report has been prepared in accordance with applicable legal requirements. 12
INDEPENDENT AUDITOR'S REPORT to the Members of Links Counselling Seriice Ltd IA Company Ilmlted by guarant80, not havlng a share capltsll Matters on whl¢h wg are raquired to report by exception In the light of our knowledge and underslariding of thè company and ils environment obtained in the course of the audit, we have not identified material mis5talement5 in the Tru51ees' Annual Report. We have nothing to report in respect of the following matters where the Charities Act (Northern Ireland} 2008 requires us lo report lo you if. in our opinion.. adequate accounting records have not been kept., OT the financial slalemenls are not in agreement with the accounting records and returns., or certain disclosures of Iruslees, remuneralitsn specified bylaw are not made., or the Iruslees were not enlilled lo prepare the financial slalemenls in a¢¢ordance with the small Companies Tegime and lake advantage of the small companies, exemption in preparing the Trustees. Annual Report. Responsibilities of trustees for the financial Statements As explained more fully in the Stalem&nl of Trustees, Responsibilities sel out on page 6, the Iruslees are responsiblè for the preparation of the financial 51alemenls and for being satisfied that they give a true and fair view, and fDr such internal control as they determine is necessary lo enable the preparation of financial statements that are free from material misslalemenl, whether due lo fraud or error. In preparing the financial slalements, the Iruslees are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable. mallers related lo going concern and using the going concem basis of accounting unles5 management either intends to liquidate the company or to cease operations, or has no realistic allernalive bul lo do so. Auditorfs responsibilitles for th8 audlt of the financial statements Our objectives are lo obtain reasonable assurance about whether the financial slalemenls a5 a whole are free from material misslalernenl. whether due lo fraud or error, and lo issue an Audilorfs Report that includes our opinion. Reasonabk assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always delect a material misslalemenl when il exists. Mi551alemenls can arise from fraud or error and are considered material il. indivirlually or in the aggregate. they could reasonably be expeGled lo influence the economic decisions of users lakgn on Ihe basis Df these financial slalemenls. Irregularities. including fraud, are instances of non-compliance with laws and regulations. We design ProdureS in line with our responsibilities, outlined above. ID delecl material misslalemenls in respect of irregularities. including fraud. The extent lo which our procedures are Capable of delècling irregularities, including fraud is detailed below.. Further inforniation regardlng th8 scope of our responsibilities as audltor A5 part of an audit in accordance with ISAS IUKI, we exercise professional judgernenl and maintain professional sceplicisrn throughout the audit. We also.. Identify and assess the risks of material misslalemenl of the whether due lo fraud or error, design and perform audit procedures responsive lo those risk5, and obtain audit evidence that is sufficient and appropriate lo provide a basis for our opinion. The risk of not delecling a rnalerial misslalemenl resulting from fraud is higher than for one resulting from error, as fraLJd may involve Collusion, forgery, intentional omissions, misrèpresenlalions, or the Dverride of internal control. Obtain an understanding of internal control relevant lo the audit in order lo design audit procedures that are appropriate in the circumstance5, bul not for the purpose of exprossing an opinion on the effectiveness of the company's internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimate5 and related disclosures made by Iruslees. Con¢lude on the appropriateness of the Iruslee$' use of the going conrn basis of accounting and, based on the audit evidence obtained. whether a material uncertainty exists related lo events or CDndilions that may cast significant doubl on the company's ability ID continue as a going concèrn. If we conclude that a material uncertainty exists. we are required lo draw attention in our Audilovs Report lo the related disclosures in the financial slalemenls or, if such disclosureg are inadequate, lo modify our opinion. Our conclusions are based on the audit evidence obtained up lo the dale of our Audiloff s Keport. -However, future events or conditions may cause the company lo ase lo continue as a going ¢oncern. Evaluate the overall presenlalion. sliuclure and conlenl of the financial slalemenls, including the disclosures, and whether the financial statements represent the undedying transactions and evonls in a manner that achieves fair presentation. 13
INDEPENDENT AUDITOR'S REPORT to the Members of Links Counselling Service Ltd IA company Ilmlted tsy guarantee, not having a 51tare capitall We communicate with those charged with governance regarding. among other mallers, the planned scope and liming tsf the audit and significant audit findings, including any significant deficiencies in internal control that we identify during tsur audit. The purpose of our audit work and to whom we owe our responsibilities Th15 report is made solely lo the company's mernbers, as a body, in accordance wvth Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might slate lo the company's members those matters we are required to slate lo them in an auditor's report and for no other purpose. To the fullest extent pemiitted by law, we do not accept or assume responsibility to anyone other than the company and the cornpany's members as a body. for tsur audit wotk. for this report. or for the opinions wo have fom)8d. Ruairi Magi (Senior Statutory Audltorl for and on half of DALY PARK & COMPANY LTD Chartered Accounlanls and Slatulory Auditors 4 C8rnegie Street Lurgan Co Armagh BT66 6AS 14
Links Counselling Service Ltd IA Company limited by guarantee, not havlng a share capital) STATEMENT OF FINANCIAL ACTIVITIES Ilncorporating an Income and Expenditure Account) for the financial year ended 31 March 2025 Unrestricted Restrrcted Funds Funds 2025 2025 Total Unreslricled Funds Funds 2025 2024 Restricted Funds 2024 Total Funds 2024 Notes Incomlng Resources Voluntary Income Activities for generating funds Investments 86,022 174,446 122,119 1,180.411 208,141 1,354,857 70,160 209,165 278,757 684,232 348.917 893,397 4.586 4.586 2.052 2,052 Total incoming resources 265.054 1,302,530 1,567.584 281,377 962.989 1,244.366 Resources Expended Charitable aclThiiti@s 367,400 1,067,590 1,434.990 345,565 906,289 1,251,854 Net incomingloutgoing resources before transfers 1102,3461 234,940 132,594 164,1881 56,700 {7,4881 Gross transfers between funds 180,025 {180,0251 108,281 1108,2811 Net movement In funds for the financial year 77,679 54.91 S 132,594 44,093 151,5811 17.4881 Rgconclllatlon of funds- Total funds beginning of the year 12 560,489 29,937 590,426 516,396 81.518 597,914 Total funds at the end of the year 638,168 84,852 723,020 560,489 29,937 590,426 The Slalemenl of Financial Acliviligs includes all gains and losses CogniSed in the financial year. All income and expenditure relate lo continuing activities. The notes on pages 17 10 21 form part ofthe financial statements 15
Links Counselling Service Ltd IA company Ilmited by guarant88, not havlng a share capltall Company Number.. N1053921 BALANCE SHEET as at 31 March 2025 2025 2024 Notes Fixgd Assets Tangible assets 134.797 138,055 Current Assets DebtOTS Cash al bank and in hand 288,344 374,508 51,649 457.782 662,852 509,431 Creditors- Amounts falling due wlthln one year 10 174,6291 157,0601 Net Current Assets 588,223 452,371 Total Assets less Current Liabilities 723,020 590,426 Funds Restricted funds Designated fLJnds IUnroslricted} General fund lunreslricledl 84,852 284,797 353,371 29,937 150,000 410,489 Total funds 12 723,020 590,426 These financial slalernenls have been prepared in accordance with the speaal provisions relating 10 small companies thin Part 15 of the Companias Act 2006. For the financial year ended 31 March 2025 the company was enlilled lo exemption from autlil under geclion 477 of the Companies Act 2006., and no notice has been deposited under section 476. The trustees confirm that the member5 have not required the company lo obtain an audit of ils financial slalemenls for the financial year in question in accordance with section 476 of the Companies Acl 2006. The Iruslees acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial 51alemenls which give a true and fair view of the slate of affairs of the company a5 al the end of the financial year and of ils profil and105s for the financial year in accordance with the requirements of section5 394 and 395 and which otherwise comply with the reqviremenls of the Companies Act 2006 relating lo financial slalemenls, so far as applicable lo th6 company. The financial slalemenls have been prepared in accoidance with the provisions applicable lo companies subject lo the small companies, regime and in accordance with FRS 102 'Yhe Financial Reporting Standard applicable in the UK and Republic of Ireland" applying Section 1A of that Standard. Approved by the Board of Trustees and authorlsed for Issue on behalt by 2015 and slgned on its LJ(,,CL Mrs Grace Gault Trust Mr Philip Trust89 ddell Emerson The llotes on page5 17 to 21 fortn part ofthe financial slalements 16
Links Counselling Service Ltd IA company 1SmSted by guarantee. not havlng a share capitall NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2025 GENERAL INFORMATION Links Counselling SeNice Ltd is a company limited by gu8ranlee incorporated in Northem Ireland. The registered Offi of the company is 23a Castle Lane, Lurgan. County Armagh, BT67 9DB which is also the prinapal place of busine55 of the company The financial slalements have been presented in Pound (£1 which 15 a150 the functional currency of the company. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following accounting policies have been applied consistently in dealing with items which are considered material in relation lo Ihg Charity's financial slalements. Basis of preparation The financial slalemenls have been prepared on the going ¢oncerTr basis under the historical cost convention, modified lo include certain items al fair value. The financial slal&menls have been prepared in accordance th the Slalemenl of Recommended Practice ISORPI "Ac¢ounling and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable the UK and Republic of Irgland FRS 102" applying Se¢lion 1A of that Standard. As pemiilled by the Companies Act 2008, the company has varied the stsndard fomiats in th81 act for the Statement of Financial Activities and the Balan Sheet. Departures from the standard formals are lo compty with the requirements of the Charities SORP and ar2 in compliance with section 4.7, 10,6 and 15.2 of that SORP. Statement of complianc& The financial slalemenls of the company for the financial year ended 31 December 2017 have been prepared on th8 going concern basis and in aOrdan with the Stalemenl of Recommended Practice ISORPI "Accounting and Reporting by Charities preparing their accounts in accordance wrth the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Standard. Incoming Resources Volulllary income or capital is included in the Slalement of Financial Aclivilie5 when the company is legally enlilled lo it, ils financial value can be quantified with reasonable rtaInty and there is reasonable certainty of ils ultimate re¢eipl. Enlillemenl lo legacies is Considered established when the company has been notified of a distribution lo be made by the executors. Income received in advance of due perfomiance under a contract 15 accounl8d for as deferred incomo until earned. Grants for activities are recognised as income when the related condition5 for legal enlillemenl have been mel. All other income is accounted for on an acciuals basis. Resources Expended All resources expended a 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 aclivilies. Non-slaff costs not allribuled to one category of activity are allocated or apportioned pro-rala lo the staffing ol the levant setvice. Finan. HR, IT and adminislralive staff costs are directly allribulable lo individual activities by objective. Govemance costs are those associated wath conslilutional and slalulory requirements. Tangible fixed assets and depreciation Tangible fixed assets are 51aled al cost or al valuation, less accumulated depreciation. The charge lo depreciation is calculated lo write off the original cost or valuation of tangible fixed assets, less their eslimaled residual value. over Ih&ir expected useful lives as follows.. Land and buildings freehold Fixtures, fillings and equipment 4Yts Slraighl line 15°/o Slraighl line Debtor5 Debtors ale recognised al the settlement amount due after any dis¢ounl offered. Prepayments are valued al the amount prepaid net of any trade disGounls due. Income recognised by the company from government agencies and other co-funders, bul not yel received al year end. is included in debtors. Cash at bank and in hand Cash al bank and in hand comprises cash on deposit al banks requiring less than three months, notice of withdrawal. 17
continued Links Counselling Service Ltd IA company Ilrnited by guarantee, not having a Share capital NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2025 Taxation No current or deferred laxalion arises as the company has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred. The charity Is recognised as a charty by HM Revenue & Customs and is therefoTe exempt from laxalion in ils day lo d3y aclivilies. INCOME ()ONATIONS AND LEGACIES Unrestricted Restrlcted Funds Funds 2025 2024 Grants Received Gifts & Donations 23,152 62,870 122.119 145,271 62,870 281,D30 67,887 86,022 122.119 208,141 348,917 OTHER TKADING ACTIVITIES Unrestrsctsd Restricted Funds Funds 2025 2024 Counselling & Olher Incorne 174,446 1,180,411 1,354,8S7 893,397 INVESTMENTS Unrestricted Restricted Funds Funds 2025 2024 Investments 4,586 4,586 2.052 EXPENDITURE CHARITABLE ACTIVITIES Direct Costs Othèr Costs Support Costs 2025 2024 Charitable Acliwlies 1,410,877 24,113 1.434,990 1.251.854 42 SUPPORT COSTS Charitable Activities 2025 2024 Other 24,113 24,113 20.5 NET INCOMING RESOURCES 2025 2024 Net Incoming Resources are stated after chargingllcreditingl: Depreciation of tangible assets Audilorfs remuneration., audit seNices 15,895 14,000 4,000 4,100 INVESTMENT AND OTHER INCOME 2025 2024 Bank interest 4.586 2,052 18
continued Links Counselling Service Ltd IA cornpany limited by guarantee, not having a share capltall NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2025 EMPLOYEES AND REMUNERATION Number ofamployees The average number of persons employed (including executive Iru51eesl during the financial year was as follow5.' 2025 Number 2024 Number Fulklime staff Part-lime staff 60 38 The staff costs comprise.. 2025 2024 Wages and salaries Pension costs 1.200,850 23,119 1,051,924 19,109 1.223,969 1,071,033 TANGIBLE FIXED ASSETS Land and Fixturés, buildings flttlngs and fraahold equipment Total Cost At 1 April 2024 Addf(ions 153,147 33,217 12.637 186,364 12,637 Al 31 March 2025 153.147 45,854 199,001 Dopraciation Al 1 April 2024 Charge for the finan¢i81 year 20,097 11.725 28.212 4,170 48,309 15,895 Al 31 March 2025 31,822 32.382 64.204 N8t book value Al 31 March 2025 121,32S 13,472 134,797 Al 31 March 2024 133,050 5,005 138,055 DEBTORS 2025 2024 Trade debtors Prepayments and accrued income 280,031 8,313 45.000 6,649 28B,344 51,649 10. CREDITORS Amounts falllng due within one yoar 2025 2024 Pension fund loan Trade creditors Taxation and social security costs Accruals and deferred income 6,2SS 28,198 16,176 24,000 4,378 36,026 12,656 4,000 74,629 57,060 19
continued Links Counselling Service Ltd IA company lirnited by guarantee. not having a Share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2025 11. RESERVES 2025 2024 Al the beginning of the year SurplusllDeficill for the financial ygar 590,426 132,594 597,914 17,4881 Al the end of the year 723,020 590.426 FUNDS RECONCILIATION OF MOVEMENT IN FUNDS 12.1 Unrestricted Restricted Funds Funds Total Funds Al 1 April 2023 Movement during the financial year 516,396 44,093 81,518 151,5811 597,914 17,4881 Al 31 March 2024 Movement during the financial year 580,489 f/.679 29,937 54,915 590,426 132.594 Al 31 March 2025 638,188 84,852 723,020 12.2 ANALYSIS OF MOVEMENTS ON FUNDS Balance 1 April 2024 Income Expènditure Transfers b8bNegn fund5 Balance 31 March 2025 Restrlct8d funds Northern Emotional Wellbeing Service INEWSI Holiqlic Options for Promoting Resilien IHOPEI LFT Charitable Trust BBC Children in Need Community Foundation Fund The Henry Smith Charity Community FREed The Pilgrim Tru51 Northern Ireland Housing Executive NFU Mutual 478,058 394,582 183,4761 702,353 505,581 1111,9201 84,852 3,696 10,000 6,190 4,170 5,881 5.000 8.896 10,000 6,190 56,444 5,882 3,055 73,905 3,255 47.500 4,774 3,055 7.541 66,364 3,255 29,937 1.302,530 1.067,590 1180,0251 84,852 Unrestri¢ted funds Designated Fund- Capital Designated Fund- Comrnunity Counselling Designated Fund- Fixed Assets GeneraVFree Reserves 50,000 100,000 50,000 100,000 134.797 134,797 410,489 265,054 367,400 45.228 353,371 560,489 265,054 1367.4001 180,025 638,168 Total fvnds S90,426 1,567,584 1,434,990 723,020 20
continued Links Counselling Service Ltd IA Company Ilmlted by guaranlee, not havlng a sharè capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2025 STATUS The company is limited by gu8ranlee not having a share capital. The liability of the members is limited. Every member of the company undertakes lo contribute lo the assets of the cornpany in the &venl of its being wound while they are members, or within one year thereafter. for the payment of the debts and liabilities of the company contracted b&fore they ceased lo be mernbers, and the costs, charges and expenses of winding up, and for the adjuslmenl of the rights of the conlribulors among themselves, such amount as may be required, not exceeding £ 1. 14. POST-BALANCE SHEET EVENTS Th&re have been no significant ovents affe¢ling the Charty since the financial year-end. 15. TRUSTEE REMUNERATION None of the Trustees received nor waNed any Muneration for acting as Trustees for the charity in the current or preceding financial year. 21