The Link Family and Community Centre
(A company limited by guarantee)
Report and Financial Statements
Year ending 31 December 2024
Charlty number: NIC 101921
Company number: Nl 44326 (Northern Ireland)

The Link Family and Community Centre
PAGE
Directors, report
Independent examiner's report
10
Statement of financial activities
Balan￿ sheet
12
statement of Gash flows
13
Notes to the financial statements
14-22

THE LINK FAMILY AND COMMUNITY CENTRE
DIRECTORS, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees p￿sent their annual directors, report and independently examined financial Statements
for the year ending 31 December 2024 which are also prepared to meet Ihe requirements for a directors,
report and accounts under the Companies Act purposes.
The financial statements comply with the Charities Act (Northern Ireland) 2008, Ihe Companies Act
2006 and Ihe Gompany's Articles of Association and the Accounting and Reporting by Charities-
statement of Recommended Practice {SORP) applicable to charities preparing their accounts in
accordance wilh the Financial Reporting Standard applicable in the United Kingdom and Republic of
Ireland {FRS 102) (effective 1 January 2015).
Chalvs Report
As I write this report for the year 2024.1 am struck by how much uncertainty and fear we are surrounded
th in society today. With so much bad news of wars in so many parts of the world and the ongoing
cost of living challenges, it is very easy lo get caught up in a whirlwind of panic and worry. That being
said, it is in that context that we give thanks to our God who never changes and is all powerful and who
has provided and continues to provide for us at The Link Family and Community Centre. The need is
ever grealer, and our programmes are operating al capacity.
Our English classes for Speakers of Other Languages provide an essenh'al service to people from many
nationalities who for a wide variety of reasons nowcall Ards and North Down home. It is such a privilege
to be able lo help these folk wlh the everyday tasks we take for granted, such as filling in forms, applying
for a driving licence and much more. Elbzabeth Black and her dedicated team of volunteers have a real
compassion for their students, and il is realty pleasing to see them make progress in their new lives.
The Link Charlty Shop appointed Mark Kennedy as Shop Manager in April and it is fair to say that the
shop has been transfomied with sales increasing and stock turning over never having been belter. We
recognise that the shop isn't just a fundraising venture, it is also a space where relationships are
developed between both volunteers and customers alike. We are excited to see what the future holds
for the shop as Mark Continues to explore new opportunities.
Our Making a Real Change Project (MARC) continues to operate at ¢apacity. Our daily Drop In and
Floating Support service helps our seNice users to sustain their tenancies which might othe￿iSe be at
rlsk. The Drop In provides hol meals, a sense ofcommunity and bespoke advice and guidance. During
the year we were sorry to say goodbye to Alan Coleman who retired after providing many years of
faithful service as the MARC Project Manager. Although Alan has retired from his post, we still see hlm
as he provides counselling on an individual basis to some of the clients.
Our CAP Debt Centre funded by Ards Churches continues to provide help and support to people who
find themselves in debt and it was pleasing to hear that eighteen families are now debt free as a result
of their work with the centre.
Our 'LYFE' work with young single parents also continues to go well. In this current age, the slresses
and pressures of Garing for children are enormous and Stacey and her team provide vital support to
parents trying to navigate through difficuti situations.
One of the most exciting areas which has arisen this year is the move Into the top floor of the building
by Christian Guidelines which provides a range of counselling services. The relationshlp belween the
two organisations continues lo grow and we are excited to see where it leads lo in the years ahead.
Once again, we are so gratefu5 to be able lo report that financially and in terms of quality setvice
provision, The Link is in a very healthy place. Our vision has always been to try and identify needs and
then seek resources to meet those needs rather than apply for money for its own seek and we are so
thankful that God has provided all that we need.
As always, I would like to place on record my thanks to our Director, Mark Houston as well as all the
individual Board members for their Gontinued support throughout the year. We may live in an
uncertain future, but we are sure that we know the one who holds the future.

THE LINK FAMILY AND COMMUNITY CENTRE
DIRECTORS, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
Our Aims and Objectives
The purposes of the charity are..
To advance community development and, in particular, the promotion of the community and
voluntary sector for the benefit of the public by providing support. information, seNices and
facilities to churches and community and voluntary groups and encouraging such organisationg
to co-operate to achieve their aims
To support those in need by reason of youth. age, ill-heallh, disability. substance dependency.
financial hardship or other disadvantage
To advance education and training and promote the physical, intellectual and social
development of children
To promote good community relations, religious and racial harmony and equality and diversity
To promote volunteering and recruit, select and train volunteers for setvices within the areas of
benefit
To promote the social economy and social enterprises within Newiownards and it environs for
the benefit of Ihe general publiG; and
To provide fa¢ililies in the interests of social welfare for recreation and other leisure time
o¢cupations with the object of improving the conditions of life for the inhabitants of Newtownards
and its environs.
The aspiration that shapes our annual a¢tivilie5 remains to enable children, young people, adults and
senior citizens to reach their full potential. In partnership with others, we also provide practical help and
care for some of the most disadvantaged groups and individuals in the Ards and North Down CounGil
area. Our projects address a number of key concems:
LYFE Youth Project works with 'at risk, young people aged 16 - 24
MARC Project seeks to support adults wrestling with substance dependency
ESOL providing tuition for speakers of other languages
Church Engagement Project aim5 to build relationships between churches and the local
communily. and
Ards Churches Christians Against Poverty Debt Centre which partners with local Churches to
enable people to find a way out ofdebt
Volunteer-led Projects work with vulnerable senior citizens and minority ethnic communities.
Our premises are also a resource for other organisations based outside Nevhownards to offer services
to local people in their local area. These include counselling and youth services. We have around 45
committed volunteers who work across the organisation along with 11 full and part-time slaff.
Statement of Public Benefit
In determining our objectives for the year and planning our activities, the Tiustees have considered the
Charity Commission's guidance'The public benefit requirement (PBR1)' and also'The Trustee's Annual
Report and public benefit reporting {ARR08)'. The charity relies on grants from trusts and foundatlons,
local government, and statutory bodes. It also generates income through its social economy retail shop
and general fundraising activities.

THE LINK FAMILY AND COMMUNITY CENTRE
DIRECTORS, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
Achievements and performance
Addlction Su
ort Services- MARC Pro
ect
Floatlng Support
Throughout 2024, the MARC staff were delighted to be able to provide a full in person Floaling Support
service to all clients. In addition to providing the usual range of support {e.g., housing support, benefit
advice, assistance to address substance dependency), staff provided additional supports such as
colleclion of prescriptions and food deliveries to Floating Support and a number of Drop-ln clients.
The MARC Project played a significant role in addressing mental health and substance dependency
challenges through the loss of formal and informal 5UPPOrt ne￿OrkS. Staff were highly professional
and committed in assisting clients to access health support throughout this period- often having to
provide transport and accompany clients lo appointments.
The service provision continued to exceed the contracted activity figure of 18 clients,. the Floating
Support service was delivered lo 28 individuals. The service continued to achieve excellent outcomes
despite the immense Ghallenges of the cost-of-living increases and a chronic shortage of social housing
which impacted on many of our already struggling seNice users. Many were assisted in making
significant Ghanges in their lives
reducing alcohol and drug use, maintaining lenancies, receiving
bespoke benefit advice and accessing appropriate health and social care.
Drop-in Centre
The 'Drop In facility, functioned ftjlly Ihroughout 2024 and staff were able lo provide a full range of
support services and activities. Popular activities included pool competitions, fishing trips and quizzes.
The MARC staff continued with its agreement with the local Benefits Office whereby their staff provided
bespoke benefit advice on sile at our Drop In. Uptake of this service remained high throughout 2024
and we saw a marked increase in the number of female seNices users atlending the Drop In.
As well as the Drop In, MARC staff maintained regular telephone contact, which helped reduce social
Isolation and provided assistance with housing, benefits, and other issues. They performed othertasks
such as shopping, payment of gas and electricity 'top-ups° and collection of prescriptions et¢. Staff
assisted setNice users to access support services in relation to health, social care, and addiction.
Counselllng
Due to a successful fundlng appll¢ation through the Community Foundation Nl, we were able to provide
ounselling sessions lo a number of our MARC service users. This project was aimed at addresslng
some of the causal issues that often sit beneath the surface of many addiction clients, lives.
Funding
Funding from The Northern Ireland Housing Executlve's Supporting People has supported much of the
Floating Support service. Successful funding applications were also made lo the NIHE forfunding from
theirf Homelessness Strategy budget.
Youn
Persons, Pro
ramme- LYFE
Young Parent Support
Throughout 2024, our LYFE staff were able to maintain a full. meaningful, and effective service. They
have continued to be flexible in their approach lo service delivery in Ihe midst of very challenging
Circumstan￿S. This has provided an essential Connection with the LYFE service users who particularly
struggled with isolation and loneliness.
Our staff provided support and guidance for 25 families this year and continued to support young
parents through face-to-face contact and telephone calls. Young parents have not had the opportunities
to complete OCNS or other courses fa￿ to face. but we have covered budgeting, slow cooker. sexual
health, and healthy eating group guidan￿ online. Funding from The Public Health Agency has been
used to cover the salary and operating costs of our LYFE Project.

THE LINK FAMILY AND COMMUNITY CENTRE
DIRECTORS, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
Youth DroTrln
The staff team continued to operate our Drop In space in order to engage with 18-24-year-olds. We
targeted this specific age group because many of these young people feel increasingly social isolated
and find it very difficult to engage with other youth services.
An average of 8 young people attended each session and the team provided essenlial support around
self-esteem, personal growlh, and resilience. Two new volunteers came on board to help lead on a
weekly basis.
Senlor Cltizons, Lunch Club and Dro
Our Senior Citizens Lunch Club and Warm Space Drop In continued weekly throughout 2024.
Approximately 12 to 15 older people attended each Monday and our volunteer team fully operated this
service. The Lunch Club provided a safe, welcoming and *thrdrm space for many older people who have
been Impacted by th8 cosl-of-living crisis.
En
lish for S eakers of Other Lan
ua
es
ESOL
Our English ¢lasses for speakers of other languages ran at full capacity throughout 2024. Our staff and
volunteers tsught an average of 12 face to face hours per week and classes included Pre-Enlry
LevellESOL Literacy, Entry Lev811, Entry Level 2 and Entry Level 3.
Alongside the service we provided to people from Syria, Bangladesh, Bengal, Poland, Latvia and
Afghanistan, 2024 saw a continuing demand for our services from refvgees fleeing the war in Ukraine.
By the end of 2024, more than 70 Ukrainian V￿men. children and young people had attended our
Engllsh classes in person.
Our staff and volunteers y￿rked tirelessly to also provide a broader range of support based on the
trauma and complex needs these refugees presented with.
2024 saw most students complete a full course and progress to the nexl level. Classes provided ESOL
lessons for mothers with small infants, particularly Syrian women who required particular cultural
sensitlvitles.
Our volunteer tutors have kept in touch with vulnerable students and continue to go over and beyond
in their attempts to provide essential support.
'English for Driving, continues to be a popular weekly course facilitated by one of the volunteer tutors.
Our tutors also work diligèntly to enable those who need it to train for and pass Iheir 'Life in Ihe UK,
course.
We continue to liaise wilh other ESOL providers and social support agencies in the area. We also
continue to assist families with education. housing, health and other enquiries where required.
Funding from The ExeGutrve Office's Minority Ethnic Development Fund has been used to pay for an
ESOL class coordinator and the National 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 high quality tuttion.
ChurGh En
gment
One of our key strategic aims is to develop and grow our regular engagement with faith-based
organisations in the Newlownards and surrounding area. 2024 has seen us put significant time and
effort into community-wide engagement wilh kjcal Churches. The Link Family and Community Centre
coordinates the 'Ards Churches Together Forum. aimed at greater cohesion and community
engagement by the churches in the area.
Our staff and volunteers continued to contribute to the significant support and emergency intervention
provided through local churches. The support offered included signposting to local services. provision
of meals and other essential supplies to those in need and pastoral support.

THE LINK FAMILY AND COMMUNITY CENTRE
DIRECTORS, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
Ards Churches Christians Against Poverty Debt Centre
In partnership with 15 local Churches, The Link Family and Community Centre continues to be the lead
partner in operating the'Ards Churches Christians Against Poverty Debt Cenlre, based in our premises.
The Debt Centre operated fully throughout 2024 and the Debt Centre Manager is employed, and line
managed by us.
We are excited to see the Centre assist local people ofall faiths ornone, to havethe'no strings attached,
opportunity and support to fa￿ significant financial challenges and begin the journey toward becoming
debt free. By the end of 2024. 18 local families had become debt free. and we are prayerfully confident
this number will be added to in 2025.
Thè Link Charlt Sho
As with most retail outlets. our 81h year in the shop premises in Regent street proved a challenging
one. This was due to the general reduction in footfall being experienced by the retail sector and some
significant staff issues. Our volunteer team led by our Volunteer Coordinator did an amazing job in
helping us run the shop and are central to our success. We currently have 10 volunteers, some helping
in the shop and others delivering and collecting donations in Ihe van. A few of our volunteers had
illnesses during the year but the remaining volunteers proved amazing in the way they stepped up to
help when needed.
Trading was however significantly driven forward by the appointmenl of a new Shop Manager in April
2024 and the Shop has begun to return a profit.
We continue to stock a great range of good quality second-hand furniture al reasonable prlces and are
so thankful for Ihe support from the I￿al community for the work of The Link.
Financial review
In 2024, the charity recorded a surplus of income against expenditure of £3.227. At 311 December
2024, the charity's total funds were £546,691 of which £51,861 were restricted funds and £494,830
unrestricted funds.
The Link's charitable activities are supported by funding and donations from a wide range of
organisations, charltable trusts, individuals and churches. Applications for funding from statutory and
other bodies seek to secure full costs for the programmes and services provided. This is necessary for
the sustainability of our work and for the dellvery of the quality and standards which are appropriate for
those we serve. The funding environment has been challenging for many years and, particularly in the
pasl few years, we have faced increased costs and funding pressures in common with much of the
voluntary and community sector. During 2023. the organi5alion had to draw substantially on Its resetves
to meet rlsing staff costs and other operating costs. In 2024. we have endeavoured to manage costs
and secure funding from a range of sources and have been able to sustain and positively consolidate
our services. The organisation conlinues to work hard to overcome these challenges, reviewing
operations and organisational slructure to ensure that its work is delivered to high standards and cost
effectively.
Reservos policy and going concorn
Reserves are needed to bridge the gap between the spending and receiving of income, to cover
unplanned emergency costs and other expenditure. The Trustees review the general reserve policy in
light of risks associated with income streams and expenditure. planned activity level and organisalional
commitments. The target for 2024 was that the level of free reserves would equate to three months.
expenditure, which is around £81,100.
Total funds stand at £546,691 of which £494.830 are unrestricted funds. Of these unrestricled funds,
the available free reserve for the charity, after excluding tangible assets and liabilities, amounted to
£80,030 at 3151 December 2024. This equated to over 2.9 months expendilure.

THE LINK FAMILY AND COMMUNITY CENTRE
DIRECTORS, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
The cash inflow to operating activities in 2024 was £26,330. The Trustees are aware that efforts will
need to continue to generate sufficient income to meet costs and maintain an appropriate level of free
reserves. The organisation conlinues to review initiatives to secure its sustainability and financial
position. The Trustees wll retain the larget forfree reserves to cover at least three months, expenditure
in 2025.
Plans for future periods
The report of The Link Family and Community Centre's programmes, activities and achievements
during 2024 has highlighted the range of valuable work being provided lo many in the community and,
in particular, those who are most vulnerable and in need of support and intervention.
Our staff and volunteers constantly adapt our practices to ensure we provided much needed and
effective services. The organisation is well-placed to continue its range of services a¢r05S the
community ofArds and North Down.
Throughout 2024, we continued to feel privileged to gel to do what we do. The organisation has been
an active and mu¢h needed provider and has faced many challenges in recent years. Despite the
challenges, we remain focused on learning and development, based on our experiences, good and
bad. We seek to use this learning to plan our future service provision in a way which is fit for purpose.
While aiming to maintain service delivery to a high standard and meet the requirements of clients,
service users, funders and other stakeholders. the Board, Staff and Volunteers at The Link are
committed to:
ensure we secure a broad range of funding in order to sustain our programmes and services
the need to continually review our stralegy for the period 2023-26
ontlnually review our structures and assets to ensure that we maintain dellvery of services which
meet the needs of our community.,
consolidating our work with young people, supporting people with addictions and delivering our
programmes., and
continuing to actively engage with local GhurGhes and relevant organisations to bulld constructive
and supportive relationships.
Refer&nce and admlnlstrative detslls
Nl 44326
NIC 101921
XR 60197
Company registration number.
Charlty registration number:
HMRC reference..
Registered Office..
Lamont Building
10 West street
Newtownards
BT23 4EN
Our Advlsers
Independent Examiner
Adrian Hall & Co
1st Floor
100 Main Street
Bangor
BT20 4AG

THE LINK FAMILY AND COMMUNITY CENTRE
DIRECTORS, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
Bankers".
The Cooperative Bank
PO Box 250
Skelmersdale
WN86
Santander Commercial Bank
Bridle Road
Bootle
Merseyside
GIR OAA
Solicitors..
Hewitt & Gilpin
72 Holywood Road
Belfast
BT4 3BA
Directors and trustses
The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The
trustees and officers serving during the year and since the year end were as follows:
Key management personnel Llnk Family and Communlty Centro: Trusteos and Directors
Elected Trustees:
Paul Black
Sarah Cairnduff
Gerardine Cunningham (Secretary)
Jonny Currie
Robert Hamllton
Mark McFeeters
James Moore
David Murdie (Treasurer)
Michael Taylor {Chair>
Key management personnel Link Family and Community Centre: Sonior Managèrs
Director.. Mark Houston
structure, Governance and Management
Governlng Document
The Link Family and Community Cenlrels a company limited by guarantee, incorporated on 7th October
2002. In April 2015 it became a registered charity with The Charity Commission for Northern Ireland.
The company was established under a Memorandum ofAssociation and governed by its Memorandum
and Articles of Associatlon dated 181h May 2011. It is also registered as a charity with HM Revenue
and Customs. In the event of the ¢harity winding up members agree to contribute an amount not
exceeding £1.
Appointmant of trustoes
As set out in the Articles of Association the members present at the Annual General Meeting will elect
the trustees. The number of the trustees shall not be more than fifteen and not less than six al any one
time.
The Twstees shall have the power at any time and from time to time to appoint any person to be a
trustee, either to fill a casual vacancy or as an addition to the existing trustees. Any trustees so
appointed shall hold off ice only until the next year followng the Annual General Meeting and shall then
be eligible for re-election.

THE LINK FAMILY AND COMMUNITY CENTRE
DIRECTORS, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
When considering Go-opting trustees, the Board has regard to the requirement for any specialist skills
needed.
Trustee induction and training
New trustees undergo orientation to brief them on their legal obligations under charity and company
law, the Charity Commission guidance on public benefit. and inform them of the content of the
Memorandum and ArtIGles of Association, the committee and decision-making processes, the business
plan and recent financial performance of the charity. During induction they meet key employees and
other staff. Trustees are encouraged to altend appropriate exlernal training events where these will
facilitate the undertaking of their role.
Organisation
The Management Committee administers the charity. The Board meets at least six times each year.
A Director has been appointed by the Board to manage the day-to-day operations of the charity. To
facilitate effective operations, the Director has delegated authority, within teims of designation approved
by the Committee, for operational matters.
Related partles and co.operation with other organisations
None of our Trustees received remuneration for services provided to the charity during the year. Any
contractual relationship with a related party belween a trustee or senior manager or 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 has close relationships with a number of statutory, voluntary
and community bodies. We have representatives who serve on a number of commiltees and groups.
Local agencies with whlch the organisation engages Include, Education Authority, Ards and North Down
Street Pastors, Housing Executive, Probation Board, Social Services. Public Health Agency and local
churches. Other bodies with whl¢h we engage include C03, North Down YMCA, Ards and North Down
Borough Council. Poll¢e Community Safety Partnership.
The organisalion is also grateful to those individuals and organisatlons vtho offer financlal support to
the work of the projed.
The Link Family and Community Centre recognises the necessity and benefit of connecling people to
other community services that offer support and encouragement at times of need. We belleve that
partnershlp working is essential if vle are lo build a stronger, healthier and vlbRnt community.
Risk Management
The Board regularly reviews risk In the organisation through an annual review of the risks the charlty
may face, establishment of systems and procedures to mitigate and manage risks identified.
Implementation and regular review of procedures designed to minlmise any potential impact on the
charity should those risks materialise.
The work identified a number of risks but has also resulted in better management procedures and
contingency plans. Particular allenlion has focused on non-financial risks from individual programmes
and financial risks arising from Securing funding for the range of programmes provided by the
organisation. A key element in Ihe management of financial risk is the review of the organisation's
reserve5 policy, cash-flow forecasts, income and expenditure and operating budgets.

THE LINK FAMILY AND COMMUNITY CENTRE
DIRECTORS, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
Statement of Trustees, Responsibilities
The Trustees (and also the directors of the company for the purposes of company law) are responsible
for preparing the Trustees, report and financial statements in accordance with applicable law and
regulations.
Charity law requires Ihe twstees to prepare financial statements for each financial year. Under that law
the Trustees have elected to prepare the financial statements in accordance with United Kingdom
Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
Under the relevanl legislation the Trustee5 must nol approve the financial statements unless they are
satisfied that Ihey give a true and fair view of the slate of affairs of the charity and of the net movement
in funds for that period. In preparing these financial statements, the Truslees are reqUI￿d to..
select suitable accounting policies and then apply them conssstently.
make judgements and estimates that are reasonable and prudent., and
prepare the financial slatements on the going con¢em basis unless it is inappropriate to
presume that the charity will continue on that basis.
The Trustees are responsible for keeping adequate accounting records that are sufficienl to show and
explain the charity's transactbons and disclose with reasonable accuracy at any time the financial
position of the charity and enable them to ensure that the financial statements comply with the
8ppli¢able law and regulations. They are also responsible for safeguarding the assels of the charity
and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small company exernption - Companleg Act 2006
This report has been prepared in accordance with the special provislons relating to small companies
within Part 15 of the Companies Act 2006
Michael Taylor {Chalr)
30th May 2025

THE LINK FAMILY AND COMMUNITY CENTRE
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
Independent Examinerfs report to theTrustees of The Llnk Famlly and Communlty Centre
I report on thefinancial statements of The Link Family and Community Centrefor the year ended
31 December 2024 which are set out on pages 11 to 22.
Re5pectlve responsibllities of trustees and examiner
As the charity trustees land also the directors of the company for the puiposes of company law)
you are responsible for the preparalion of the financial slalements in accordance with the
requirements of the Companies Act 2006 Having satisfied myself that the charity is not subject
to audit under company law. and is eligible for independent examination, it is my responsibility
examine the financial 51alements undersection 65 of the Charities Act,.
follow the procedures laid down in the general Directions given by the Charity Commission
for Northern Ireland under section 65{9)(b) of the Charities Act
stale whether particular matters have come to my attention.
Basls of indepondent 8xaminer's report
I have examined your charity accounts as required under section 65 of the Charities Act and my
examination was carried out in accordance with the general Directions given by the Charity
Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination
included a review of the accounting records kept by the charity and a comparison of the financial
statements presented with those records. It also included consideration of any unusual Items
or disclosures in the financial statements. and seeking explanations from you as charity trustees
Concerning any such matters.
My role Is to state whether any material matters have Gome to my attention giving me cause lo
believe..
that the accountlng records were not kept in accordance wrth section 386 of the Companies
Act 20C6
that Ihe financial statements do not accord with those accounting records
Ihat the accounts do not comply with the acGounting requirements of section 396 of the
Companies Act 2006 and with the methods and principles of the Charities Siatement of
Recommended Practice applicable lo charities preparing their aG¢ounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland
that there is further informatlon needed for a proper understanding of the financial
statements to be reached.
Independent examinerfs statement
Since your charily's gross income exceeded £250,000 your examiner must be a member of a
listed body. I can confirm that l am qualified to undertake the examination because l am a
regislered member of Chartered Accountants Ireland which is one of the listed bodies.
I have completed my examinatlon and have no concerns in respe¢t of the m8tters (l) to (4) listed
above and. in connectlon with following the Directions of the Charity Commission for Northern
Ireland, I have found no matters that require drawing to your attention.
RICHARD C SHIELDS MA, FCA
Chartered Accountant and Reporting A￿ountant
ADRIAN HALL & CO
1st Floor
100 Main Street
BANGOR
County Down
BT20 4AG
Date: 2nd June 2025
10

THE LINK FAMILY AND COMMUNITY CENTRE
REGISTERED COMPANY NI 44326
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31
DECEMBER 2024
Unrostricted
Funds
2024
Restrictèd Total Funds
Funds
2024
Total
Funds
2023
2024
Note
Income
Donations and Legacies
31.388
95.380
126,768 114,149
Income from charilable aGINilies.'
Operation of Community Centre
13,089
131,989
145,078 152,055
Income from olher trading
activilies..
Shop Income and fundraising
events
55,260
470
55,730
41,662
Total Income
99,737
227,839
327,576 307,866
Expendlture
Costs of raising funds..
Seeklng donallons. grants and
operating of charity shop
Expenditur8 on Charitabl8
Activifies..
Operation of Community Centre
Total Expenditure
69,631
69,631
66,318
211.819
211,819
254 718 276,889
324,349 343,207
112,530
Transfers between Funds
21
1,649
(1,649)
Net incomel(expenditure> and
net movgment In funds for the
year
Reconclliatlon of Funds
Total funds brought forward
(11,144)
14,371
3,227 {35,341)
505,974
37,490
543.464 578,805
Total Funds carried fonvard
494,830
51.861
546,691 543,464
The statement of financial activities includes all gains and losses in the year. All income and
expenditure derive from Gontinuing operalions.

THE LINK FAMILY AND COMMUNITY CENTRE
REGISTERED COMPANY NI 44326
BALANCE SHEET AS AT 31 DECEMBER 2024
2024
2023
Note
Fixed assets
15
414,800
426,100
Current assets
Stock
16
7,004
5.000
6,235
130,168
141.403
Debtors
Cash at bank and in hand
17
8,021
147,615
162,640
Liabilities
Creditors: amounts due within
one year
Net Gurrent assots
Total assets less current
Ilabilltles
18
(30,749)
(24,039)
131.891
546,691
117,364
543,464
Creditors: amounts falling due
after one year
19
Total Net Assets
546,691
543,464
The funds of the charity
Unrestricted income funds
Restricted income funds
Total charity funds
21
494.830
51,861
546,691
505,974
37,490
543,464
For the year ending 31 December 2024, the company VRS entitled to exemption under Section 477 of
the Companies Act 2006 relating to small companies.
No members have required the company lo obtain an audit of its accounts for the year in question in
accordance with Section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complylng with the requirements of the
Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the provisions in Part 15 of the
Companies Act 2006 applicable to companies subject to the small Gompanies, regime.
Approved by Ihe Board of Trustee5:
Michael Taylor (Chair)
30th May 2025
12

THE LINK FAMILY AND COMMUNITY CENTRE
REGISTERED COMPANY NI 44326
STATEMENT OF CASH FLOWS FOR YEAR ENDING 31 DECEMBER 2024
2024
2023
Not8
Cash provided by (used In) oporatlng activities
Cash flows from investing activilies
23
26,330
132,638)
Interest Income
Proceeds from the sale of equipment
Purchases of tsngible fixed assets
Cash provided by (used In) investlng actlvltles
Cash flows from financing activitles
Repayment of borrowing
{8.883) {16,374)
Cash uBed in flnancing actlvities
Increase (decrease) In cash and cash èquivalents in the year
Cash and cash equivalents at the beginning of the year
Total cash and cash equlvalents at the end of the year
(8,883) (16,374)
17.447
(49,012>
130,168
179,180
24
147,615
130.168
13

THE LINK FAMILY AND COMMUNITY CENTRE
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR
ENDING 31 DECEMBER 2024
Accounting Polici85
The principal accounting policies adopted, judgements and key sources of eslimation uncertainty
in the preparation of the financial statements are as follows..
la) Basis of accountlng
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities: Statement of Recommended Practice applicable lo charities preparing their aG¢ounts
in accordance with the Financial Reporting Standard applicable in the Uk and Republic of
Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102), the Financial
Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) and the Companies
Act 2006.
The Link Family and Community Centre meets the definition of a public benefit entity under FRS
102. Assets and liabililies are initially recognised at historical cost or transaction value unless
olherwi5e stated in the relevant accounting policy note(8).
Ibl Preparation of the accounts on a going concem basls
The trustees are of the view that incoming resources secured for the next 12 months, and
measures that can be taken to manage operating costs in year, provide a basis that the charity 18
a going concern.
{c) Incomo
Income is recognlsed when the charily has entitlement to the funds, any performance condilions
attached to Ihe items of income have been met, it 15 probable that the income will be re￿IVed
and the amount can be measured reliably.
Income from government and other grants, whether Capital grants or revenue grants. is
recognised when the charity has enlillement to the funds. any performance conditions attached
to the grants have been mel, il is probable thal the income will be received and the amount can
be measured reliably and is not deferred.
Income from tax Claims are Included in the Statement of Financial Activities at the same time as
the gift to which they relate.
Income received in advan¢e of tenant renlal or room hire is deferred until the criteria for income
recognition are met. Where a grant is ￿ceIved and there is uncertainty that the charity can meet
the terms or conditions otherwise within its control, then income should nol be recognised but
deferred as a liability.
Second-hand furniture and other Items donated for resale through the charity's shop are included
as incoming resources within activities for generating funds when they are sold.
(d) Donated servlces
Donated professional services are recognised as 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 benefit can be
measured reliably. In accordance with the Charities SORP (FRS 102), general volunteef time is
not re¢ognised. The trustees, annual report provides more information about the contribution of
volunteers.
On receipt, donated professional seNices are recognised on the basis of the value of the gift to
the charity which is the amount the charity would have been v￿111n9 to pay to obtain services of
equivalent economic benefit on the open market. a Corresponding amount is then recognised In
expenditure in the period of receipl. See Note 3 for infomiation on services donated in year.
14

THE LINK FAMILY AND COMMUNITY CENTRE
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR
ENDING 31 DECEMBER 2024
(el Interest receivable
Interest on funds held on deposil is included when receivable and the amount can be measured
reliably by the charity; this is nomially upon notificats'on of the interest paid or payable by the
Bank.
(fl Fund accountlng
Unrestricted funds are available to spend on aGtivities that further any of the purposes of the
charity. Designated funds are restricted funds of the charity whiGh the trustees have decided at
their discretion to set aside to use for a specific purpose. Restricted funds are subjected lo
resttiGtions on their expenditure imposed by the donor or through the terms of an appeal.
Ig) Expenditure
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure Includes any
VAT and 15 reported as part of the expenditure to which it relates.
Costs of generating funds comprise the costs assoclated with attracting voluntary income and the
costs of trading for fundraising purposes. including the charity's shop.
Charitable expenditure comprises those costs incurred by the charlty In the delivery of its
activitles and services for its beneficiaries. It Includes both costs that can be allocated directly to
such activitie5 and those costs of an Indirect nature necessary to support them.
Governance costs include the costs of the preparation and examination of statutory accounts, the
Gosl of trustee meetings and meeting of constitutional requirements.
Ihl Allocation and apportlonment of costs
All costs are allocated between the expenditure categories of the Statement of Financial
Adivilies on a basls designed to reflect the use of the resource. Costs relating to a particular
activity are allocated directly, others are apportioned on an approximate basis.
Support costs are those functions that assist the V￿rk of the charity but do not directly undertake
charitable activities. Support costs include management, finance, personnel, payroll and
administration costs which support The Link's programmes and a¢livities. These cosls have
been allocated belween Gosl of raising funds and expenditure on charitable activities.
11) Assets
Tangible assets are stated at cost less depreciation. Depreciation is calculated lo write-off the
cost less estimated residual value of fixed assets on a straight line basis at the following rates:
Annual rato
20%
200
Asset category
Computer equipment
other fixtures and fittings
Land and buildings
Vehicles
200
ti) Stock
Donated items of stock are recognised at estimated selling 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 Ihe related inGome is recognised.
(k) Cash at bank and In hand
Cash at bank and cash in hand inclLKles cash and bank Current accounts.
(l) Debtors
Trade and other debtors are recognised at the seitlement amount due after any trade discount
offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
15

THE LINK FAMILY AND COMMUNITY CENTRE
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR
ENDING 31 DECEMBER 2024
Im> Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from
a past event that will probably result in the transfer of funds lo a third paty and the amount due
to settle the obligation can be measured or estimated reliably. Creditors and provisions are
normally recognised at their setuemenl amount after allowing for any trade discounts due.
(n) Pension sch8me
The charity operates a defined contribution scheme for 8 (2023.. 8) staff. The assets of the
scheme are held separately from those of the charity in an independently administered fund.
The charity acls as an agent in collecting and paying over employer and employee pension
contributions. The ratees of contributions are 60kn and 30A respectively.
(o) Flnancial Instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic
rinanclal instruments. Basic financial instruments are initialty recognised at transaction value,
Ip) Commltments and Contingent Liabllltios
The ¢harity may become liable to repay all or part of its grant income should it fail to comply with
the conditions set out In relevant letters of offer.
Critical accounting estimatgs and Judgemonts
Tanglble fixed assets are depreciated over their useful lives taking into account resldual values,
Whe￿ appropriat8.
The charily's principal fixed asset. the Lamont Building, was professionally valued by and
independent surveyor in 2015. There is an inevitable degree of judgement involved in Ihat 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 (increase) in stock $hown In the reconciliation of cash flow from operating
activities is an accounting entry and nol an actual cash movement.
Income from donatlons and legacles
Unrestricted Restrlcted
Funds
Funds
Total
Grants
Church Donatlons
other Donations
Gift Aid
Total
3,767
9,775
16.207
1.639
60,853
16,612
17,915
64,620
26,387
34,122
126,768
2023
91.663
114,149
The charity benefits greatly from the involvement and support of its many volunteers, details of which
are given in the annual report. In accordance with the Gharilies SORP (FRS 102). the economic
contribution of general volunteers is not recognised in the accounts.
16

THE LINK FAMILY AND COMMUNITY CENTRE
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR
ENDING 31 DECEMBER 2024
Income from charilable activities
Unrestricted Restricted
Funds
Funds
Total
Public Health Agency
Nl Housing Executive Supporting People
Nl Housing Executive Homelessness Stralegy
Room Hire
Tenant Rental
Total
25,500
81,033
25,456
25,500
81,033
25,456
2,770
10,319
145 078
2,770
131 989
2023
7,945
144,110
152 055
Income from olher actlvlties for raising funds
Unrestrlcted
Funds
Restrlcted
Funds
Shop sales
Other Income
Total
52,696
470
470
55,260
2023
Investment Incomo
The charity had no investment income (2023.. £Nil)
Analys18 of exp8nditure on costs of raising funds
Charlty Shop Fundraising
Total
Salaries
other Staff Expenses
Operatlng Costs
Depreciation
Govemance (see Note 9)
Support Costs (see Note 9)
Total
37.281
137
21.609
700
167
37,281
137
25.284
700
167
3.675
65,956
3,675
69,631
2023
63,084
3,234
17

THE LINK FAMILY AND COMMUNITY CENTRE
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR
ENDING 31 DECEMBER 2024
Analysis of expendlture on charitable activities
LYFE
MARC Volunle
er-led
2.704 18,630
1,051
6,557
CAP
Other
Total
9,212
158,245
4,590
47,093
Salaries
Other Staff Expenses
Operating Costs
Depreciation
Governance (see Note 9)
Support Costs (see Note 9)
Total
22,408 105.291
1,400
2,139
8,058
18,662
4.934
8,882
17
317
55
158
4,051
547
44,243
254 718
7,638 28,305
39 747 IS6 725
2023
43.249 160,784
Expenditure on charitable activities was £254,718 {2023- £276,889) of which £42,899 was
unrestricted (2023: £40.323) and £211,819 was restricted (2023.. £236,566).
Analysis of expenditur8: governance and support costs
The charity identifies the costs of its support arKI governance functions. These costs are
apportioned between cost of raising funds (see Note 7) and charilable activities undertaken (see
Note 81.
6,583
28,220
38.053
276,889
Support Governance
Total
Basls of apportlonment
Salaries
other Staff Expenses
Operating Costs
Depreclation
Audit fees and Governance
Total
19,263
1,353
19,089
10,600
19,263
1,353
19,089
10,600
714
ProJe¢t hours
Project hours
Project hours
Floor area
Project hours
714
714
10. Net Incomel{expgnditure)
This is Staled after charging..
2024
2023
Depreciation
Independent Examiners'lAuditors' remuneration
11,300
680
11,300
680
11. Analysis of stsff costs, tru5teo remuneration and oxpenses and costs of key management
personnel
2024
2023
Gross Salaries
Employefs national insurance costs
Employer's pension costs
Total staff costs
195,242
9,710
9,837
214,789
191,663
9,201
9,762
210 626
18

THE LINK FAMILY AND COMMUNITY CENTRE
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR
ENDING 31 DECEMBER 2024
No employees had employee benefits in exGess of £60,000 (2023-. nil). Pension costs relate to
employer's contribulions only. This is funded out of unrestricted and restricted funds. For more
infomiation on pension costs see note 1 (n).
The charity trustees were not paid nor received any other benefits from the charity in the year
(2023: £nil), and neither were they reimbursed expenses during the year12023'. £nil). No charity
trustees received payment for professional services supplied to the charity (2023.. £Nil). The key
management personnel of the charity Gomprise the trustees and the Director. The total
employee benefrts of the key management personnel were £48,089 (2023: £46,507>.
12. Staff Numbers
The average monthly number of full-time equivalent employees (including casual and part-time
staffl durlng the year were as follows:
2024
2023
Director
LYFE Project
MARC Project
Charity Shop
ESOL Project
CAP Project
Finance, administration and volunteer support
Total
13. Related party transactlons
There are no related party transactfrons in the reporting period that require dls¢losure.
14. Corporation taxallon
The charity is exempt from tsx on income and gains falling wlh section 505 of the Taxes Act
1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to Ihe exlenl that these are
applied to ils charitable oblects.
15. Tangible fixed assets
Land and
Buildings
Fixtures,
Flttings &
Equipment
Motor
Vehlcles
Total
Cost
As at 1 January 2024
Additions
Disposals
As at 31 December 2024
530,000
65,358
3,500
598.858
530 000
65,358
3,500
598,858
Depreciatlon
As at 1 January 2024
Depreciation Charge
Disposals
As al 31 December 2024
106,000
10.600
65.358
1400
700
172,758
11,300
116600
65,358
184,058
Net Book Valuo
As at 31 DeGember 2024
413,400
1,400
414.800
As at 31 December 2023
424 000
2,100
426.100
19

THE LINK FAMILY AND COMMUNITY CENTRE
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR
ENDING 31 DECEMBER 2024
16. Stock
2024
2023
Donated shop items
7,004
5,000
17. Debtor5
2024
2023
531
1,750
Trade debtors
Other debtors
Prepayments
180
3,389
4,452
8.021
6,235
18. Credltors: amounts falling due wlthln one year
2024
2023
Trade creditors
UCIT Loan Account
Qlher creditors
Accruals
2,798
4.492
8,883
30
10,634
30
30,749
19. Credltors: amounts falllng duo aftermore than onè year
2024
2023
Secured bank loan (falling due in less than S years)
The UCIT loan secured by a charge on the Lamont Building was fully discharged in 2024.
20. Analysls of ngt assets between funds
General
Funds
D8slgnated
Funds
Restricted
Funds
Total
Funds
2024
Total
Funds
2023
Tangible fixed assets
Current assets
Current liabilities
Long lerm liabilities
Net Assets
414,800
110,779
(30,749)
414,800
437,400
162,640
141,403
(30.749) (24,039)
51,861
543,464
494,830
51,861
546,691
20

THE LINK FAMILY AND COMMUNITY CENTRE
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR
ENDING 31 DECEMBER 2024
21. Analysis of charitable funds
Opening
Balance
Incoming
Outgolng
Resources Resources
Transfers
Closing
Balance
LYFE Prolect
MARC Project
CAP
Other
Total r8Stri¢ted funds
13.168
901
6,943
16,478
37,490
28,044
129,889
34,697
35,209
227,839
(31.866)
(124,136)
(26,288)
29,529
211819
9,346
6,654
15,352
20,509
51,861
1.649)
1,649
Name of reslricted fund. its descriptlon, nature and purposes
LYFE..
The fund is for running youth activities for marginalised, socially excluded and at-risk
young people.
The Link undertakes work to support and enable people who are socially excluded,
because of alcohol and substance dependency. to mve towards greater inclusion.
This fund is for the operatton of the Newtownards Churches. Chiistians Against Poverty
project.
This includes funds for work wth senior citizens, leaching Engllsh to speakers of other
languages, church and community engagement and other general activities.
MARC:
CAP..
oth8r:
Analysis of movement in unrestricted fund
Openlng
Balance
Incoming
Outgoing Transfers Closing
Resources Rgsources
Balance
General funds
Total unrestricted funds
505,974
505 974
112530
112530
494 830
494 830
99.737
Name of unrestricted fund, its descriptlon, nature and purposes
General Fund: The general unresiricted funds of the charity.
22. Financial Instruments
Financial Instruments measured at cost comprise loan financing provided by Ulster Community
Investment Trusl.
2024
2023
Loan payable falling due within 1 year
Loan payable falling due in more than 1 year but less Ihan 5 years
8,883
8,883
The loan finan¢ing is the form of a secured loan with a variable interest rate. The lender has set the
interest rale on Bank of England Base Rate +1%.
21

THE LINK FAMILY AND COMMUNITY CENTRE
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR
ENDING 31 DECEMBER 2024
23. R8conciliation of net movement in funds to net cash flow from operating actlvltles
2024
2023
Nel movement in funds
Add back depreciation charge
Deduct interest income shown in investing aGtivities
Lossl(profit) on sale of fixed assets
Decrease (increase) in stock
Decrease (increase) in debtors
Increase (decrease) in creditors
Not cash provided by (used in) operatlng activities
3,227
11,300
(35,341)
11,300
{2,004)
(1,786)
1,280
{1,079)
26,330
32,638
24. Analysls of cash and ¢ash equivalents
2024
2023
Cash in hand
Current bank accounts
Totsl cash and cash equlval8nt8
233
147,382
147 615
191
129,977
130,168
22