Link Family and Community Centre (A company limited by guarantee) Report and Financial Statements Year ending 31st December 2022 Charity number: NIC 101921 Company number: Nl 44326 (Northern Ireland)
The Link Family and Community Centre Contents Page Directors, report Independent Examinerfs report 12 Statement of financial activities 13 Balance sheet 14 Statement of cash flows 15 Notes to the financlal statements 16
The Link Famlly and Communlty Centre Directors, Report for the year ending 31" December 2022 The Trustees present their annual dlrectors. report and Independently examined financial statements for the year ending 31 December 2022 which are also prepared to meet the requirement5 for a directors, report and accounts for Q)mpanies Act purposes. The flnancial Statements comply with the Charities Act (Northern Ireland) 2008, the Companies Act 2006. the Memorandum and Articles of A5sociatlon, and the Accountlng and Reporting by Charities: Statement of Recommended Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland IFR5102) (effective l January 2015). Chairfs report As 2022 began, we Ilke many were encouraged to find the world retumlng to some sort of new normall Social d15tanclng and face covering began in the most cases to disappear Into the rear-¥iew mirror a5 life returned to sornething more famill3r. The Llnk was no dlfferent to many other organisatlons In welcomlng these changes as it allowed us to get back to dolng what we do best. meeting face to face with people to help thern In the dlfficult situatlon5 In whlch they found themselves. MARC cllents were able to return to the Drop In and our Engllsh dasses for speaker5 of other languages returned In person. Our work wlth young mothers also allowed more personal contact whlch was desperately needed and welcomed by our servlce users. It Is a sad indlctment of our s(Klety that the Ards Churche5 Chri5tian5 Agalnst Poverty Debt Centre which we launched In January in conjunctlon with 15 local Churches is at full capaclty. We currently have a waltlnE115t of people who in a world of ever-worsening economic pain. are desperately seeking help with thelr financial sltuatlon. On the posltive side It has been wonderful to see several clients who have engaged wlth our servl become debt free after followlng the budget drawn up for them by our CAP Debt Centre Manager. As always, we are so grateful for our dedlcated staff as well a5 our fantastic team of more than 35 volunteers. Quite slmply we could not do what we do wlthout them. One of the upsides of restrlctions being eased was that we were able to hold a thank you BBQ for our volunteers, our Volunteer Coordlnator, John Melvln even organlsing the weather for itl One of our big frustrations during the pandemSc was not being able to show in any sort of tangible way how much we valued and appreclated all that our volunteers do for The LSnk and for the widcr community In Newtownards. It was fantastic to be able to get together In person onsite to enjoy food and each other's company. John Melvin retired from his paid role as our Drop In Support Worker and we wlsh to thank John for his years of falthful service. We are dellghted that John has agreed to contlnue as our Volunteer Coordlnator on a voluntary basis. On the financial front. we are very grateful that our finances are in a healthy p051tion, but this Is 50methinE that we do not take for granted and the Board along with our Director are constantly monitorlng the situation. For us as a Board it has never been about chasing money but rather. finding out what the need Is and then seeking ways In which we can seek resources to address the particular need. One of the undoubted highlights of 2022 was beinÉ able to celebrate the 25th anniversary of the Charity. For any charitable organisation to make it to 25 15 nothing short of remarkable given the ever-lncreasing pressure on fundlng. We were due to mark the anniversary on the 8th September but that afternoon, it was announced that Queen Ellzabeth had very sadly passed away. A5 a mark of respect, we decided to postpone and rearrange the celebr3tlon for 24 October in Movilla Abbey Church. We were delighted that so many joined us to celebrate and it was great to Share so many good memories and give thanks for the 25 years of the life and work ofThe Link.
The Link Family and Community Centre Directors, Report for the year ending 31 December 2022 5t In summary we count it a privilegeto be able to get to do what we do and we arethankful to God for hls favour and goodness to The Link as look forward to another year in his service. Our Aims and Objectlves The purposes of the charlty are.. To advance communitydevelopmentand. in partlcular, the promotion ofthe communltyand voluntary sector for the beneflt of the publlc by providing support, informatlon. servlces and facilitles to churches and community and voluntary groups and encouraglng sucl) organisatlons to co-operate to achieve thelr aims To support those in need by reason of youth, age, ill-health. dlsability, substance dependency. financlal hard5hlp or other disadvantage To advance education and twalnlng and promote the physical, Intellectual, and soclal development of young chlldren To promote good community relatlons, religious and racial harmony and equality and dlverslty To promote volunteering and recruit, select and traln volunteers for 5eNlces within the area of benefit to promote the soclal economy and social enterprises withln Newtownards and its envlrons for the benefit of the general public and to provide facilities in the interests of social welfare for recreation and other lelsure tlme oc¢upatlons with the object of improvlng the condltlons of life for the Inhabitants of Newtownards and its environs. The aspiration that shapes our annual activltles remains to enable children, young people, adult5 and senlor citizens to reach thelr full potential. In partnership with others, we also provide practical help and care for some of the most d15advantaged groups and individua15 in the Ards and North Down Councll area. Our prolerts address a number of key concerns.. LYFE Youth project works with 'at risv young people- the MARC Prolect seeks to support adults wlth substance addlctions,. the church engagement project alms to build relatlonships between churches and the local community: and the volunteer-led project5 work wlth vulnerable senlor citlzens and mSnority ethnic communities. Qur buildine is also a re50urcc for other organlsations based outside Newtownards to offer servlces to local people in thelr local area. These include counselling and youth services. We have around 40 commltted volunteers who work across the organlsation along wlth 10 part-time and full- time staff. statement of Publlc Beneflt In determinlng our objecttves for the year and planning our activities, the Trustees have considered the Charity Commlssion'5 guidance The public benefit requirement IPBRII, and also 'The Trustee's Annual Report and public benefit reportlng IARR081'. The charity relles on grant5 from trusts and foundations, local government, and statutory bodies. It also generdtes income through its social economy retall shop and general fundraising activities.
The Link Family and Communlty Centre Directors, Report for the year endinE 31" December 2022 Achievements and performance Addlctlon Support Services- MARC Project Floating Support Although the impact of the Covld pandemlc began to diminlsh through the early months of 2022. the MARC staff team continued to ensure all relevant Covid guldance was adhered to. The MARC staff were delighted to be able to move from the prevlous 'remote worklng, pattem and to deliver a full cllent facing service thTou8hout the year. In addltlon to providing the usual range of 5UPPOrt le,g. housln8 support, b&nefSt advice, asslstance to address substance usel, staff provided addltional supports such as collectlon of prescrlptions and food dellverles to Floatlng Support and Drop-ln Centre Clients. The MARC Project played a $18nlflcant role in addresslng mental health and substance use problems whlch had often been exacerbated by the pandemic, through the loss of formal and informal support networks. StafF were highly professlonal and commStted in asslstlng cllents to acce55 health support throughout this perlod, often having to provide transport and accompany cllents to appolntments. The servlce provlsion contlnued to exceed the contracted actlvlty flgure of 18 cllentS; the Floating Support service wa5 delivered to 36 individuals, The service continued to achieve excellent outcomes despite the immense challenges of the cost-of-living crlsis which impacted on many of our already struggling service users. Many were assisted In making signlficant changes in thelr Ilves- reducing alcohol and drug use, malntalnlng tenancles, receiving bespoke benèfit advtce and acce551ng appropriate health and CIal care. Drowln Centre The 'Drop In facllltl functioned fully throughout 2022 and staff were able to provlde a full range of support servlces and actlvltles. Popular activitles included guitar le550ns, cookery classes and quizzes. The MARC staff also entered into an agreement with the local Benefits Office whereby their staff provided bespoke benefit advice on site at our Drop-ln. Uptake for this service remained high throughout 2022. A5 well as the Drop-ln, MARC staff malntained regular telephone contact, whlch helped prevent soclal isolation and provided assistance with houslng, benefits and other issues, They performed other task5 such as shopping, payment of gas and ele_ctricity 'top-ups" and collection of prescriptions. Staff as515ted service users to access support sefvlces in relation to health, social care and addiction. HomEle55ness Prevention The Homelessness Prevention Project continued to deliver servlces throughout the year. This project provlded an invaluable support with clients regularly commenting on how beneficial they had found the service to be, particularly at a time when they had often struggled to access other servlces. MARC staff lialsed closely with the Communlty Addiction Team and provided 5UPPOrt for a number of their service users with housing and benefit problems. This was an invaluable asset. particularly for cllents who had difficulty engaging with agencles or processing online applications. Durlng 2022 there were 101 contacts with the service which more than doubled the targeted activity of 40. Issues being presented included addiction, homelessness and debt. Several of those engaging with the service did $0 at a time of uisis in their lives Including a number who presented as homeless. A numbei of contacts were individuals who were livinE in private rented accommodation and had been issued with a 'Notice to QUIV due to landlords selling the propertie5. As wa5 the Case In 2021, 2022 presented significant challenges of a continuing increase in ferra15 from the wider Ards Peninsula area.
The Link Family and Community Centre Directors, Report for the year ending 31, December 2022 Funding Funding from The Northern Ireland Houslng Éxecutive's Supporting People programme has supported much of the Floating Support service. Successful funding applications were also made to the NIHE for fundlng from its 'Housing Centre. and 'Homelessness Prevention Project.. Youth Programme- LYFE Young Parent Support Throughout 2022, our LYFE staff were able to malntaln a full. meanlngful and effective se1, They have contlnued to be flexible In their approach to servlce delivery in the mldst of very challenging circumstance5. This has provlded an essentlal connection wlth the LYFE Serv1 users who partlcularly struggled wlth Isolation and loneliness. Our staff provlded support and guldance for 22 families thls year and contlnued to support young parents through fa¢e-to-face contact and telephone ca115. Young parents have not had the opportunltles to complete OCN or other courses face to face, but we have provlded budgeting, slow cooker, sexual health and healthy eatin8 8roup guldance onllne. Fundlng from The Publlc Health Agency has been used to cover the salary and operatlnE costs of our LYFE Project. Youth Drop-ln The staff team reopened our Drop-ln space in order to engage wlth 18-24 year-olds. We targeted thls speclflc age group because many of these youn8 people feel Increasingly soclally isolated and flnd It very dlfflcult to engage with other youth service5. An average of 8 young people attended each se55ion and the team provided essentlal support around self- esteemi personal growth and reslllence, Two new volunteers came on board to help lead on a weekly basls. Senlor Cltizens, Lunch Club and Drop-ln Our Senior Cltizens, Lunch Club and Warm Space Drop-ln recommenced in January 2022. Approxlmately 12 to 15 older people attended each Monday and our volunteer team fully operated this service. The Lunch Club provided a safe, welcomlng and warm space for many older people who have been impacted by the cost-of- living crlsls, English for Speakers of Other Lan8uages (ESOL) Our English classes for speakers of other languages ran at full capacity throughout 2022. Our staff and volunteer5 taught an average of 12 face to face hours per week and classes included Pre-Entry Level/ESOL Literacy. Entry Level I, Entry Level 2 and Entry Level 3. Alongside the seivlce we provided to people from Syria, Bangladesh, Bengal. Poland, Latvia and Afghan15tan, 2022 saw a huge influx of people fleeing the war in Ukraine. By the end of 2022. more than 70 Ukrainian women, chlldren and young people had attended our English classes in person. Our staff and volunteer5 worked tlrelessly to also provide a broader range of support based on the trauma and complex needs these refugees had. 2022 saw most students complete a full course and pro8re5S to the next level. Classes provided ESOL lessons for mothers with small infants, partlcularly Syrian women who required particular cullural 5en5itivities. Our volunteer tutors have kept in touch wlth vulnerable students and continue to go over and beyond in thelr attempts to provide essential support.
The Link Famlly and Community Centre Directors, Report for the year ending 31" December 2022 'English for Driving, continues to be a popular weekly course facllltated by one of the volunteer tutors. Our tutors also work diligently to enable those who need it to train for and pass their Life in the UK. course. We continue to liaise with other ESOL providers and soclal sUPPOrt agencles in the area. We also contlnue to assist famllles Wlth education, houslng, health and other enquiries where required. Funding from The Executive Office's Mlnority Ethnlc Development Fund has been used to pay for an ESOL class coordinator and the Natlonal Lottery and John Moore Foundation have provided funding for our ESOL tuition, We are very grateful to our team of 10 volunteer tutors, who have Continued to make every effort to keep in touch with students and provide top quallty tuitlon. Church Engagement One of our key strateglc aims is to develop and grow our regular engagement with falth-based organlsations in the Newtownards and surrounding area. 2022 has seen us put signlficant time and effort into communlty- wide engagement with Churches. The Llnk Family and Community Centre has re-establlshed and leads the 'Ards churches Together Forum. which alms at greatercohesion and community engagement bythe churches in the area. Our staff and volunteers continued to contribute to the significant support and emergency interventlon provided through local churches. The support offered included signposting to local services, provislon of meals and other essentSal supplies to those in need and pastoral support. Ards Churrhes Chrlstlans Agoinst Poverty Debtcentre In partnershlp wlth 131(Kal churches, The Link continue5 to be the lead paitner In operating the Ard5 Churches Christlans Against Poverty Debt Centre based In our premises. The Debt Centre operated fully throughout 2022 and the Debtcentre Manager is employed and1Sne managed by us. We are excited to see the Centre assist local people of all faiths or none, to have the 'no strlngs attached, opportunity and support to face significant flnancial challenges and begin the lourney toward becoming debt free, By the end of 2022, 4 famllles have now become debt fe, and we are confident thls number will be added to in 2023, The Llnk Charlty Shop As wlth most retall outlets, our 6th year In the shop premises In Regent Street proved a challenging one. rradlng has thankfully been more con51stent than the previous tWD years, and our staff and volunteers have been encouraged by the buslness and support provlded by both our local cu5tomer5 and donors. We currently have 10 volunteers. some helping in the shop and other5 delivering and collectlng donation5 in the van. A few of our volunteers had illnesses during the year but the remaining volunteers proved amazlng In the way they stepped up to help when needed. We continue to stock a great range of good quality second-hand fumlture at reasonable prices and are so thankful for the support from the local community lor the work of The Link.
The Link Family and Community Centre Directors, Report for the year ending 31" December 2022 Financial Review In 2022, the charity was able to again record a surplus of income agalnst expendituTe, amounting to E4.511. At 31, December 2022. the charlws fijnds were £578,805 of which £36,694 were restricted funds and E542.111 unrestricted. The Llnk's charitable actlvltles are supported by funding and donatlon5 from a wide range of organisatlons, charltable trusts, indlvlduals and churches. The organisation's appllcation5 for fundln6 from statutory and other bodies seek to 5Ecure full costs for the programmes and services provided. This is necèssary for the Sustalnability of our work and for the delivery of the quality and standard5 whSch are appropriate for those we serve. The funding envlronment has been challenglng for many years and with the severe financial cri515 whlch has deepened in the past year, we have along with others lidd io face increased costs and continulng competitive processes for even more limlted resources. Thls has had subslantlal Impact within the voluntary and comrnunlty sector. During 2022, the organisation been able to consolidate and contlnues to refine the process of restructurlng to ensure that we can contlnue to deliver Its work withln resources avallable. Reserves Pollcy and goln8 concern Reserves are needed to bridge the gap between the spendlng and reIVIng of income and to cover unplanned emergency repairs and other expenditure. The tn15tees ievlew Its reserves polScy In118ht of rlsks associated with Income streams and expenditure, planned activity level and organisational commitments. The target for 2022 was that the level of free reserves would equate to three month's expenditure. whlch is around £78,500. Total funds stand at E578.805, of which E542.111 are unreslricted funds. Of tliese unrestricted funds, the avallable free reserve for the charity after excluding tangible assets and liabilitles, amounted to £104,711 at 31" December 2022. Th15 equated to approximately 4 months, expenditure. The cash inflow from operating activitles in 2022 was ES.617. The trustees are aware that efforts will need to contlnue to generate sulficient income to meet costs and malntain an approprlate level of free reserves. The organisation wlll continue to review Initiatives to secure Its sustainablllty and financial position. The trustees will retaln the target for free reserves to cover at least three month's expendItU in 2023. Plans for future periods The report of The Llnk Family and Community Centre's programmes, activities and achievements durlng 2022 has highli8htod the range of valuable work being provided to many people in the communityi and in partlcular th05e who are most vulnerable and need of support and intervention. 2022 has seen us face the significant challenge of recommenclng many of the client facing programmes whlch had to be put on hold during the Covid pandemic. This required our staff and volunteer5 to constantly adapt our practice5 to ensure that we complled with ne$sary restrictions and, at the same time, malntain sUPPOrt and Services to those m05t in need. The resilience of the organisation was tested, and we are dellghted that the organi5ation passed this test with Ilylng colours! The organisation is well-placed to continue Its range of services across the communlty of Ards and North Down. 2022 saw us lebrate our 251h Anniversary and we continue to feel prlvileged to get to do what we do. The organisation has been an active and much needed provider and ha5 faced many challenges In recent years. Desplte the challenges. wo remain fDCUSed on learning and development. based on our experiences, good and bad. We seek to use thls learning as we plan our future service provision in a way whlch Is fit for purpose. While aiming to malntain service delivery to a high standard and meet the requlrements of clients, service users, funder5 and other stakeholders, the Board, staff and Volunteers at The Link are committed to,.
The Link Family and Community Centre Directors, Report for the year ending 31, December 2022 ensure we secure a broad range of funding In order to sustain our programmes and services continually review our 2023-2026 strategy contlnually review our structures and a55ets to ensure that we maintain delivery of 5ervice5 whlch meet the needs ofour community.. con501idating our work with young people, supporting people with addictions and dellverlng our programmes: and continulng to actlvely enga8e wlth local churches and relevant organisations to bulld constructive and supportlve relatlon5hlps, Reference and administrative detai15 Company Reg: Registered Charity No: HMRC Reference.. Reglstered Office: Nl 44326 NIC 101921 XR 60197 Lamont Buildlng, 10 West Street. Newtownards BT23 4EN Our advlsers Independent Examlner: Adrlan Hall & Co, i# Floor. l(Ml Maln Street, Bangor BT20 4AG Bankers: Co- Operative Bank, PO BOX 250. Skelmersdale WN8 6WT Santander Commercial Bank, Bridle Road, Bootle, Merseyside GIR OAA Hewitt & Gllpin, 72 Holywood Road, Belfast BT4 3BA Sollcltors: Dlrectors and trustees The director5 of the charitable company (the charity) are Its trustees for the purpose of charlty law. The trustees and officers servlng during the year and Sin the year end were as follows: Key management personnel Link Famlly and Communlty Centre: Trustees and Dlrectors Elected trustees: Paul Black Sarah Calrnduff Gerardlne Cunningham Jonny Currie Robert Hamilton Mark McFeeters James Moore David Murdle Natalie Porter Michael Taylor (appolnted September 20221 (Secretary) (appointed September 2022) (appointed September 2022) (Treasurer) (resigned September 20221 (Chair) Key management personnel Unk Family and Communlty Centre: Senlor Managers Dlrector: Mark Houston
The Link Family and Communlty Centre Directors, Report for the year ending 31, December 2022 Structure, Governance and Management Governlng Document The Llnk Family and Communlty Centre Is a company limited by guarantee. incorporated on 7th October 2002. In Aprll 2015 it became a reglstered charlty wlth The Charity Commission for Northern Ireland. The company was establlshed under a Memorandum ofA5s0ciation and governed by its Memorandum and Artlcles of Assoclatlon dated 18 May 2011. It Is also registered as a charity wlth HM Revenue and Customs. In the event of the charlty windlng up members agree to contribute an amount not exceeding £1. Appolntment of trustees As set out In the Artlcles of Assoclation the members present at the Annual General Meetlng wlll elect the trustees. The number of the trustees shall not be more than flfteen and not less than slx at any one tlme. The trustees shall have the power at any tlme and froffl tlme to time to appoint any person to be a trustee, elther to flll a casual vacancy or as an additlon to the ex15tlng trustee5. Any trustees so appointed shall hold office only untll the next year followlng Annual General Meetin8 and shall then be ellglble for re-electlon, When consldering co-optln8 trustees, the Board ha5 regard to the requlrement for any speclallst skills needed. Trustee Inductlon and tralnbng New trustees undergo orlentation to brlef them on their legal obllgations under charity and company law, the Charlty Commls5ion guldance on publlc benefit, and Inform them of the content of the Memorandum and Artlcles of Assoclation, the committee and decision-making processes. the buslne55 plan and recent financlal performance of the charlty. During the inductlon they meet key employees and other staff. Trustees are encouraged to attend appropriate external trainlng events where these will facllltate the undertaking of thelr role. Organlsation The Management Commlttee admlnlsters the charity, The Board rneets at least six tirnes each year. A Dlrector has bcen appointed by the Board to manage the day-to-day operation5 of the charlty. To facilitate effective operatlons, the Director has delegated authority. within terms of delegatlon approved by the CommSttee, for operatlonal matter5. Related Parties and co-operatlon with other organlsatlon5 None of our trustees recelved remuneration for Services provided to the charity during the year. Any ontractual relationshlp with a related party between a trustee or senior manager of the charity must be disclosed to the full board of trustees. In the current year no such related party transactions were reported. The Llnk Family and Community Centre ha5 close relationships with a number of statutOry* voluntary and community bodles. We have representatives who serve on a number of commitiees and groups. Local agencie5 With which the organisation engages include. Education Authority. Ards and North Down Street Pastors. Housing Executive, Probation Board, Social Services. Publlc Health Agency. and local churches. Other bodies with which we engage include, C03. North Down YMCA Ards and North Down Borough Council. Police Community Safety Partnership. The organisation is also grateful to those Indlviduals and or8anisations who offer flnancial support to the work of the project.
The Link Family and Community Centre Directors, Report for the year ending 31, December 2022 The Link Family and Community Centie recognises the necessity and benefrt of connecting people to other community service5 that offer support and encouragement at tlmes of need. We believe that partnership workln8 Is essential if we are to build a stronger. healthier and vibrant community. R15k Management The Board regularly revlews risk in the organlsation through an annual review of the risks the charity may face, establishment of 5YStems and procedures to mltigate and manage risks 5dentifled, implementation and regular review of procedure5 deslgned to minimise any potentlal Impact on the charity should those risks materlallse. This work identlfled a number of risks but has a150 resulted in better mana8ement procedures and contlngency plans. Particular attentlon has focused on non-financlal rlsks from indivldual programmes and financial risks arlslng from socuring fundlng for the range of programmes provided by the organisation. A key element in the management of financial risk Is the revlew of the organisation's reserves pollry, cash-tlow forecasts and operatlng budgets. io
The Link Family and Community Centre Directors, Report for the year endlng 31, December 2022 Statement of Trustees, Responsibilities The Trustees land also the dlrectors of the company for the purposes of company lawl are responslble for preparing the Trustees, report and flnancial statements in accordance wlth applicable law and regulatlons. Charlty Law requlre5 the Trustees to prepare financial statements for each financlal year. Under that law the Trustees have elected to prepare the flnancial Statements in accordance with United Klngdom Generally Accepted Accounting Practice Iunited Kingdom Accountlng Standards and applicable lawl. Under the relevant leglslatlon the Trustees must not approve the financial Statements unless they are satisfied that they give a true and falr view of the state of affalrs of the charity and of the net movement in funds for that period. In preparlng these flnanclal statements, the Trustees are required to: Seler.t suitable accounting policips and then apply them conslstently; Make judgement5 and estlmates thal are reasonable and prudent: and Prepare the tinanclal statement5 on the going concern basls unles5 It Is Snapproprlate to presume that the charity will continue on that basis. The Trustee5 are responsible for keeplng adequate accountlng record5 that are sufficlent to show and explaln the charity's tran5actlons and dSsclose wlth reasonable accuracy at any tlme the flnanclal posltlon of the charity and enable them to ensure that the flnanclal statements comply wlth the appllcable law and regulatlon5. They are also responslble for safeguardlng the assets of the charlty and hen for tsklng reasonable 5tep5 for the preventlon and detection of fraud and other irre8ularltles. Small company exemptlon - Companles Act 21)06 Thls report has been prepared In accordance with the special provisions relatln8 to small companies within Part 15 of the Companles Act 2CMJ6. Mlchael Taylor Ichalr) Date: I'Lik li L-l3 li
LllYK FAltLy AND COMMUNITY CENfRE Indepeiident examiner's report to the Trustees of IJNK FAMILY AND COMIVIUNITY I repoit on the fmancial statements of LINK FAMILY AND COMMUNITY CENTRB foi Ihe year ended 31 Decenbei. 2022, which are set out on pages 13 ÉO 26. Respective Ye5ponsibilitxes of trustees and examiner As the Gharity triistees (and also the diTectoi's of the company for the PUTPOSGS of company law) are r¢spoiisible foi the pyepai'ation of the fJnanciaL statements ID accordance with the requirements of tlie Companies Act 2006. Having satisfi¢d myself that the cliarity is not subject to audit under company law, and is eligible for ind¢pendent examillation. it is iny responsibility to- Examine the fanCIal stateinents under section 65 of the Charlties Act, Follow the procedui'es laid down in the general Directions given by the Charity Commission for Northern li'eland under section 65(9)(b) of the Chai'ities Act. State wh¢thei' particular inatt¢i's bave come to my attention. Basis of independent examiner's report I have exainllied yo. charity accounts as required under section 65 of the ch'it1es Act and my examinatian was caiyied out u) accoidance with the general Directioiis given by the CbaTity Commission for Noi'ihern b'cland under sectioii 65(9)(b) of the Charities Act. Th¢ examination included a i'eview of the accounting i'ecords kept by the ¢liarity and a coiiiparison of the fancIal statements presented with those recoiyls, It also included considei'atioii of any unusual items or disclosui'es in tho financial statements, and seeking explanations froln you as cbarity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me Cause to believe: l. That accounting i'ecords were not kept in accordance with section 386 of die Coinpanics Act 2006; 2. That the financial statements do not accord with those accounting records; 3. That the accouiits do not comply with the accounting requirements of section 396 of the Compatties Act 2006 and with the niethods and piinciples of tfiie Charities Statement of Recommended Practi applicable to cliai'ities pi'eparing dieir a¢¢ounts in accoi'dancc witb the Financial Rcportlng Standai'd applicable in tlie UK and Republic of Ireland; 4. That tliere is further inforniation needed for a proper understanding of the fliCial slateinents to be reached. Independent examiner'$ stateinent Sin¢¢ yoiir charity's gross income exce¢dcd £250.000 your examiner must be a membci. of a listed body. I can coiifwm that I ain qualified to undertake the examinatkon because l am & registered member of Chartered Accountants li'eland which is one of the listed bodies. I have completed my examination and have no concerns in respect of the matter5 (1) to (4) listed above and, ill co following the Directions of the Charity Commission for Northern Ireland. I have found no ulle drawing to your attention. attei HARD C SIUELDS MA, FCA ered Ac¢ountant and Reporting Accountant IUAN HALL & CO Date.. 1st Flooi, 100 Main Street BANGOII Co Down BT20 4AG
The Link Family and Community Centre Registered Company Nl 44326 Statement of Financlal Activit1É5 foryear endlng 310e¢ember 2022 Unrestricted Funds 2022 Restricted Fund5 2022 Total Fund5 Total Funds 2022 2021 Note Income Donatlons and legacles 23,177 99,777 122,954 115,749 Incomefrom charltable activities.. Operation of communliy centre 9,280 132,643 141.923 141,535 Incomefrom other trodlng artivitie5.' Shop Income and fundTalslng events 50,434 3,088 53,522 33,831 Investment Income Total Income 82.891 235,508 318,399 291,115 Expendlture Costs Df ra151ngfunds.' Seeking donations, erants and operating of charity shop 47,993 47,993 40,385 Expendlture on charitable octivitie5.' Operatlon of communlty centre 25,789 240,106 265,89S 226,676 Total pxpendlture 73,782 240,106 313,888 267.061 Transfers between funds 21 12601 260 Net Incomellexpendlture} and net movement In funds for the year 8,849 14,3381 4,511 24,054 Reconclllatlon of funds Total funds brought forward 533.262 41,032 574.294 550,240 Total funds carrled forward 20 542.111 36,694 578,805 574,294 The statement of financlal activities includes all gains and losses in the year. ASI income and expenditure derive from continuing operations. 13
The Llnk Family and Community Centre ReEiStered Company Nl 44326 Bal3n£e Sheet as at 31 December 2022 2022 2021 Note Flxed asset5 Tangible a55ets 15 437.4(K) 445,200 Current assets stock Debtors Cash at bank in hand 16 17 24 6,280 5,156 179,180 4,452 20,930 173,563 190,616 198,945 Llablltles Creditors., amounts falllng due within one year 18 140.064 (44,1891 Net current assets 150,552 154,756 Total assets less current Ilabllities 587,952 599,956 Cred5tors.' amounts falllng due after one year 19 19,1471 (25,662) Total net assets 578.805 574,294 The funds of the ¢harlty 21 Unrestricted Income funds 542,111 533,262 Restricted Income funds 36,694 41,032 Total charity funds 578,805 574,294 For the year ended 31 December 2022, the company was entitled to exemption under Sectlon 477 of the Companies Act 2006 relatinE to small companles. No members have required the company to obtain an audit of its accounts for the year in question in accordance wlth Sectlon 476 of the Companles Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 wlth respect to accounting records and the preparation of flnancial statements. The financial statements have beon prepared in accordance with the provlslons in Part 15 of the Companles Act 2006 applicable to companies subject to the small companies regime. Approved by the board of trustees: Michael Taylor {Chairl Date: L Ltb JyLg 14
The Link Family and Community Centre Reglstered Company Nl 44326 Statement of Cash Flows for year ending 31 December Z022 2022 2021 Note Cash provided by (used In) operatlng actlvltles 23 25,632 46,262 Cash flow5 from InvÉstlng activitles Interest income Proceeds from the sale of equipment Purchase of tangible fixed assets 13,5001 Cash provlded by {used in) Investln8 actlvltie5 {3,500> Cash flows from flnanclng actlvltles Repayment of borrowlng 116,5151 116,7331 Cash used In flnanclng actlvltSes 116,515} 116,7331 Increase Idecrease} In cash and cash equlvalents In the year 5,617 29,529 Cash and cash equlvalents at the beginnlng the year 173,563 144,034 Total cash and cash equivalents at the end of the year 24 179,180 173,563 15
The Llnk Family and Community Centre Notes forming part of the Financlal Statements for year ending 31 December 2022 l Accountlng Policle5 The prlnclpal accountlng policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follow5: (al Basls of accountlng The financial statements have been prepared in accordance with Accountlng and Reporting by Chariiles: Statement of Recommended Practice applicable to charities preparing thelr accounts In accordance with the Financial Reportlng Standard applicable ITr the UK and Republic of Ireland (FR5 102) (effective l January 20151- (Charities SORP {FRS 1021, the Financlal Reportlng Standard appllcable in the UK and Republlc of Iieland (FR5 1021 and the Companies Act 2006. The Llnk Famlly and Communlty Centre meets the deflnition of a public beneflt entity under FRS 102. Assets and liabilitie5 are initially recognised at historical cost or transaction value unles5 Otherwlse stated in the relevant accountlng policy notels). Ib) Preparatlon of the accounts on a golng concern basls The trustees are of a view that Incomlng resour$ setured for the next 12 months, and rneasures that can be taken to manage operatlng costs in year, provide a basls that the charity is a golng concern. (cl Incomé Income15 recognised whèn the charity has entitlernent to the funds, any perfDrmance conditions attached to the items of income have been met, it Is probable that the Income will be recelved and the amount can be measured ieliabty. Income from government and other grants, whether capltal grants or revenue grants,1s recognlsed when the charlty has entltlement to the funds. any performance conditlons attached to the grants have been met. It is probable that the Income will be received and the amount can be measured rellably and Is noi deferred. Income from tax Claims are included In the Statement of Financial Actlvitles at the same time as the gift to whlch they relate. Income recelved in advance of tenant rental or room hlre is deferd until the criteria for income recognitlon are met. Where a grant is recelved and there Is uncertalnty that the charity can meet the terms or conditions otherwise within Its control. then income should not be recogn15ed but deferred as a Ilability. Second-hand furniture and other items donated for resale through the charity's shop are included as incoming resources within activities for generating fund when they are sold. Idl Donated serylces Donated professlonal servlces are recogni5ed a5 income when the charity has control over the Item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic beneflt can be measured reliably. In accordance with the Charities SORP IFRS 1021. general volunteer time is not recognised. The tru5teeg annual report provides MO Information about the contribution of volunteers. 16
The Llnk Famlly and Community Centre Notes formlng part of the Finandal Statements for year endlng 31 December 2022 On receipt, donated professional sepdices are recognised on the basis of the value of the gift to the charity which Is the amount the charity would have been willing to pay to obtaln services of equivalent economic benefit on the open market.. a corresponding amount is then recognised in expenditure in the period of receipt. See note 3 for informatlon on services donated in year. {e) Interest recelvable InteTest on funds held on deposit Is Included when receivable and the amount can be measured rellably by the charity- thls is normally upon notlfication of the Interest paid or payable by the Bank. If) Fund accountlng Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Deslgnated funds are unrestrlcted funds of the charlty which the trustees have decided at thelr discretion lo set a51de to use for a specific purp05e. Restricted funds are subjected to restrictlons on thelr expenditure Imposed by the donor or through the terms of an appeal. Igl Expendlture Expenditure is recoEnlsed on an accrual basls as a liablllty is incurred. Expendlture includes any VAT and is reported as part of the expenditure to which it relates. Costs of generatlng funds comprise the costs aSSlated with attractin8 voluntary income and the ¢osts of tradlng for fundraislng purpose5, Including the charity's shop. Charltable expendlture comprlses those costs Incurred by the charlty in the delivery of its activities and services for its beneFiciarie5. It includes both costs that can be allocated directly to such activities and those costs of an indlrect nature necessary to support them. Governance costs include the costs of the preparation and examlnatlon of statutory accounts, the cost of trustee meetlngs and meeting of constitutlonal requirements Ihl Allotatlon and apportlonment of costs All cost5 are allocated between the expenditure categories of the Statement of Financial Activltles on a ba51s designed to reflect the use of the resource. Costs relating to a partlcular actlvlty are allocated directly, others are apportioned on an approximate basls. support costs 4re those functlons that asslst the work of the charity but do not directlv undertake charitable activities. Support costs include management. finance, personnel, payroll and admlnistration costs which support The Link's programmes and activities. These costs have been allocated between cost of ralsing fund5 and expenditure on charitable activities. lil Asset5 Tangible a55ets are stated at cost less depreciation. Depreciation is calculated to write-off the cost less estlmated residual value of fixed asset5 on a straight Ilne basis at the following rate5- Asset category Computer equipment other flxtures and fittlngs Annual rate 20Yo 17
The Llnk Familyand Community Centre Notes forming part of the Flnancial Statements for year ending 31 December 2022 Land and buildings Vehicles 2% 11) Stock Donated Items of Stock are recognised at estlmated selllng price less costs to sell and are sold through the charity shop. The carrying amount of stock is recognised as an expense in the period in which the related Income is recognised. Ikl Cash at bank and In hand Cash at bank and cash in hand Includes cash and bank current accounts . {11 Debtors Trade and other debtors are recognlsed at the settlement amount due after any trade dlscount offered. Prepayments are valued at the amount prepald net of any trade discounts due. Im) Creditors and provlslons Creditors and provislons are recognised where the charity has a present obllBatlon resultlng from a past event that wlll probably result In the transfer of funds to a thlrd party and the amount due to settle the obllgation can be measured or estimated reliably. Creditors and provSslons are normally recognised at their settlement amount after allowlng for any trade dlscounts due. {n) Pen51on scheme The charlty operates a defined contribution scheme for 7 {2021: 7) staff. The assets of the scheme are held separately from those of the charity In an independently administered fund. The charlty acts as an agent in collecting and paying over employer and employee pension contributions. The rates of contributions were 6% and 3% respectively. lol Flnanclal Instruments The charity only has financial assets and flnancial Ilabillties of a klnd that qtsallfy as basic financlal instruments. Basic flnancial Instruments are Initially recognlsed at transaction value. (pl Commltments and Contlngent Llabllltles The charity may become Ilable to repay all or part of Its grant Income should It fail to comply with the conditions set out In relevant lett5 of offer. 2 Crltlcal accountlng estlrnate5 and judgements Tangible fixed assets are depreciated over their useful live5 taking into account residual values, where approprfate. The charity's princlpal flxed asset, the Lamont Building, was professlonally valued by an independent surveyor in 2015. There is an inevitable a degree of Judgement involved in that the property Is unique and the value can ultimately only be reliably tested in the market. Stock are donated items and no actual cash transactions have been made in purchasing. Therefore the decrease lincreasel in stock shown in the reconcilation of cash flow from operatln8 activitie5 is an accounting entry and not an actual cash movement. 18
The LSnk Family and Community Centre Notes forming part of the Financlal Statements for yearending 31 December2022 3 Income from donatlons and legactes Unrestr5cted Funds Restrlcted Funds Total Grants Church Donation5 Other Donatlons Gift Aid 2,050 5,359 13,865 1.903 80,865 11.772 7,140 82,915 17.131 21,005 1,903 Total 23,177 99,777 12Z,954 2021 48,134 67.615 115,749 The charlty benefits greatly from the involvement and support of Its many volunteers, deta115 of whlch are glven In the annual report. In accordance with the charltle5 SORP IFRS1021, the economlc contrlbutlon of general volunteers Is not recognlsed In the accounts. 4 Income from charltable artlvltles Unre5trlcted Funds ReStrIed Fund5 Total Publlc Health Agency Nl Housing Executlve Supporting People Nl Housing Executlve Homelessness Strategy NI Housing Executlve Homelessness Prevention Nl Resettlement of Regugees Scheme Room Hire Tenant Rer¢tal 13,823 70,334 25,387 17,211 5,888 13,823 70,334 25,387 17,211 5,888 6,865 2,415 6,865 2,415 Total 9,280 132,643 141,923 2021 6,501 135.034 Vll,535 19
The Llnk Family and CommunSty Centre Notes forming part of the Flnancial Statements for year ending 31 December 2022 5 Income frorn other actlvities for raising funds unrestricted Funds Restrlcted Fund5 Shop sales Other income 49,368 1.066 3,088 Total 50,434 3,088 20ZI 33,831 6 Investment Income The charity had no investment income12021: £Nill. 7 Analysls of expendlture on costs of raSsing funds Charlty shop Fundralslng Total Salaries Other Staff Expenses Operating costs Depreclatlon Governance (see note 9 Support Costs Isee note 9) 25,031 190 25,031 190 19.055 700 536 19,591 7Crt) 47 47 2,434 2,434 Total 47,457 536 47,993 2021 40,135 250 40,385 20
The Unk FamSly and Communilycentre NotesformlnB part ofthe Financlftl Statements for¥ear ending 31 Docember20ZZ 8 Analysls of Expendlture on tharltable actlvltles Volunteer- IEd LYF£ MARC CAP Other Total Salarle5 Otherstaff Expenses Operatln& costs Depreclatlon Governance costs Isee note 9) Suppoit Costs (see note 91 Total 13.595 834 107.639 4,727 24.530 $42 12,489 L014 6.586 17,2BI 151,546 6,670 79.135 15.649 419 31,951 462 19 197 981 6.619 16.374 L182 3,38B 27.563 37.000 1S3.732 961 21,290 52,912 265.895 2021 48.585 I46.9 2.300 29,012 2Z6,676 Exp&ndrture on chafltable actlvStles was £265,89512021: £226,676) of whKh E25,789 wa5 iMire5trkted 12021.. £9,807) and £240,106 was restrlcted12021: E216,8691 9 Analysls ol expendllure.. governance and support costs The charlty Identllles the costs of Its support and governance funclions. These CDSt5 are apportloned between cost ol raislne fund5 (see note 71 and charilable acttvltles utmleriakert (see note 8). Support Governanc• Total Dasls olapportlonment Salaries Other Staff Expenses OperHlln8 co5t5 Depreclatlon Audli fees and Governance 11.067 827 I1,(7 827 Project hou Prolect hours Project hours Floor area Prnlect hours 7.502 10.600 702 10,600 1,028 1,028 Total 29,996 1,028 31.024 21
The Link Famlly and Communitycentre Notes formlng part of the Financial statements for year endin8 31 December 2022 10 Net Incomellexpenditure) for the year Thls is stated after charglng: 2022 2021 Depreciation Independent Examlners, / Audltors, remuneration 11,300 640 10,790 680 11 Analysls of stsff costs, trustee remuneratlon and expenses and costs of key management personnel 2022 2021 Gross Salarles Employer's natlonal Insurance costs Employer's pension costs Total staff costs 172,159 7,160 8,325 187.644 162.990 5,933 7,169 176,092 No employees had employee benellts excess of £60,OCN)12021.' nlll. Pension costs relate to employer's contributions only. Thls Is funded out of unreslricted and restricted funds. For more Information on pension costs see note I In). The charlty trustees were not pald nor recelved any other beneflts from the charity In the year 12021: £nill, and nelther were they reimbursed expenses during the year12021: £nil). No Charlty trustees received payment for professlonal services supplied to the charlty {2021: £nlll. The key management personnel of the charlty comprlse the trustees and the CentrE Co-ordlnator. The total employee benefits of the key management personnel of the charity were É43,835 12021: £39,668). 12 Staff Numbers The average monthly number of full-time equivalent employees Ilncluding casual and part-tlme Staffl durlng the year were as follows: 2022 2021 Centre Co-ordinator LYFE prolect MARC prolect Charity Shop ESOL project CAP Project Flnance, administratlon and volunteer 5UPPOrt Total 22
The Llnk Famlly and Communlty Centre Notes formlng part of the Flnan¢Sal Statements for year ending 31 December 2022 13 Related party transactlons There are no related party tran5artion5 in the repoiting period that require di5c105ure. 14 Corporatlon Taxatlon The charity is exempt from tax on Income and gains falling within section 505 of the Taxe5 Act 1988 or sectlon 252 of the Taxation of chargpable Galns Act 1992 to the extent that these are applled to Its charltable objects. 15 Tanglble flxed assets Flxtures. Flttln8s & Equlpment Land and Bulldlngs Motor Vehlcles Total Cost At l January 2022 AddStlon5 Disposals At 31 December 2022 530.000 65,358 7,065 3.500 17,065) 3,500 602,423 3,500 17,0651 598,858 530,000 65.358 Depreciatlon At l January 2022 Depreclatlon Charge Disposals At 31 December 2022 84,800 10.600 65,358 7,065 700 (7.0651 700 157.223 11,300 17,0651 161,458 95,4 65.358 Net book value At 31 December 2022 434,600 2,800 437.400 At 31 December 2021 445,2C 445,200 16 Stock 2022 2021 Donated shop Items 6,280 4,452 For more information on stock see Dotes 1111 and 2. 17 Debtors 2022 2021 Trade debtors Other debtors Prepayments 6.731 10,575 3,624 20,930 1,902 3,254 5,156 23
The Link Family and Communlty Centre Notes forming part of the Flnancial Statements for year ending 31 December 2022 18 Creditors: amounts falllng due within one year 2022 2021 Trade creditor5 UCIT Loan account 5hort-term compensated absences (holiday payl Other creditors Accruals 3,410 16,110 1,146 16,110 1,107 30 20,514 110.064 25,826 44,189 19 Credltors: amounts falllng due after mowe than one year 2022 2021 Secured bank loan Ifalllng due In le55 than 5 years) Secured bank loan (falling due after 5 years) 9,147 25,662 9,147 25.662 The UCIT loan Is SeCud by a charge on the Lamont Building whlch has a Carrying value of E434,600. ZO Analysls of net assets between funds General Funds Deslgnated Funds Restrlcted Funds Total Funds 2022 Total Funds 2021 Tangible flxed assets Current assets Current Ilabilities Lnng term Ilabilitles Net assets 437,4Lh) 153,922 140,OfAI 19.1471 542,111 437,400 190,616 {40,0641 19,1471 578,805 445,200 198,945 144.1891 125,6621 574,294 36,694 36,694 24
The Llnk Family and Community Centre Notes forming part of the Flnanclal Statements for year ending 31 December 2022 21 Analysls of charltable funds Analysls of movement in restricted fund Openlng Balante Incoming Resources Outgolng Resources Transfers C105ing Balance LYFE Project MARC Project CAP Other Total restricted funds 12,195 14,577 4,708 9,552 41,032 23,117 127,081 23.201 62,109 235.508 130,0771 1134,6621 120,089) 155.2781 1240,1061 5,235 6,996 7,820 16,643 36.694 260 260 Namo of restrlcted fund, its descriptlon, nature and purposes L YFE.. The fund15 for running of youth actlvlties for marglnalised, socially excluded and at-rlsk young people. ARC.. The Llnk undertakes work to 5UPPOrt and enable people who are socially excluded, because of alcohol and substance dependency, to move towards Ereater Inclusion. CAP: This fundls for the opeiation of the Newtownards Churches chrlstlans a8aln5t Poverty project. Other.. This Includes funds for work wlth senlor cltizens, a weekty toddler group. teachlng Engllsh to speakers of other language5. church and community engagement and other general actlvitles. Analysls of movement In unre5trlcted fund vpening Balance Incoming Resources uutgoing Resources Iiosinz Balance Transfers General funds Total unrestricted funds 533,262 533,262 82,891 8?..R91 173,7821 173,1821 12601 12601 542,111 542,111 Name of unrestrlcted fund, Its descrlptlon. nature and purposes Generalfvnd., The general unrestricted funds after allowing for any designated funds. 22 Flnanclal Instrnments Financial instruments measured at C05t comprise loan financing provided by Ulster Community Investment Trust 2022 2021 Loan payable falling due withln l year Loan payable falling due in more than l year but less than 5 years Loan payable falllng due after 5 years 16,110 16,110 9,147 25,662 25.257 41,772 The loan financing is the form of a secured loan with a variable interest rate. The lender has set the interest rate on Bank of England Base Rate + 1%. 25
The Llnk Family and Community Centre Notes formlng part of the Flnanclal Statements foryear ending 31 December2022 23 Reconclllatlon of net movernent In funds to net cash flow from operatlng actlvltles 2022 2021 Net movement in funds Add back depreclation charge Deduct interest income shown in investing actlvltles Loss/lprofitl on sale of fixed a55ets Docre35e Ilncreasel in stock Decrease Ilncreasel in debtors Increase Idecreasel in credltors Net cash provlded by (used Inl opeiatlng actl¥ltles 4,511 11,3LKI 24.054 10.790 (1,828} 15,774 14,125) 25.632 173 14.4191 15,664 46,262 24 Analysls of cash and cash equivalents 2022 2021 Cash In hand Current Bank Accounts Total cash and cash equlvalents 313 178,867 179,180 282 173,281 173,563 26