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 D1￿clOr$ are
recruited as per the Momorandum and Articles of Association.

Links Counselling Service Ltd
IA company Ilmlted by guarantee, not having a share capIt￿l
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 resoUr￿s. 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 awa￿neSS 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 pleasanty5u￿IiSed to see how Ive grown."
'rhank you so much again foryoursupport. I would be lost Will￿￿1 this Se￿ice."
'Links has b&en a lifeline to me al my mosl da￿est 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%)
P4otAprord*d. 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
Relat￿nshIpS
5ymproms
Personal Iiislghwnderstanding
Expior6Von of Feellng¥problern5
ControvpianninglDecJSlon Making
Acce55 to Practlcal Help
Expiesslon of Feeling*Problems
Coplng strategIe￿e¢hNb¢U￿s
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)Jng￿ntsft
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 p￿sume 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 othe￿iSe 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 Pro￿dureS 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 con￿rn 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 a￿Ordan￿ 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