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 se￿1￿, 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 f￿e, 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 re￿IVIng 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 FAl￿tLy 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 f￿anCIal 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 f￿ancIal 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 f￿￿liCial 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 defer￿d 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 aSS￿lated 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 lett￿5 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
ReStrI￿ed
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
7￿02
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 SeCu￿d 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