COMPANY REGISTRATION NUMBER: N1071572 CHARITY REGISTRATION NUMBER: NIC103369 Youth Link Nl Company Limited by Guarantee Financial Statements 31 March 2025 Finegan Gibson Ltd Chartered accountants & statutory auditor Causeway Tower 9 James Street South Belfast BT2 8DN
Youth Link Nl Company Limited by Guarantee Financial Statements Year ended 31 March 2025 Page Trustees, annual report (incorporating the director's report) Independent auditor's report to the members 18 Statement of financial activities (including income and expenditure account) 24 Statement of financial position 25 Statement of cash flows 26 Notes to the financial statements 27 The following pages do not form part of the financial statements Detailed statement of financial activities 40 Notes to the detailed statement of financial activities 42
Youth Link Nl Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) Year ended 31 March 2025 The trustees, who are also Ihe directors for the purposes of company law, present their report and the financial stalements of the charity for the year ended 31 March 2025. Reference and administrative detsils Registered charlty name Youth Link Nl Charity registration number NIC103369 Company registration number N1071572 Principal office and registered Farset Enterprise Park office 638 Springfield Road Belfast BT12 7DY Northern Ireland The trustees RJ Mccullagh D Mcwall (Treasurer) P Brown D Kelly ( F McNally l Taylor G Thompson G Gilmore {Chairperson) S Henry P Palterson J McLoughlin C Hinchliff ERea Company secretary M McKenna Auditor Finegan Gibson Ltd Chartered accountants & slatutory auditor Causeway Tower 9 James Street South Belfast BT2 8DN
Youth Link Nl Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (¢ontlnuedJ Year ended 31 March 2025 Bankers First Trust 35 University Road Belfast BT71ND Sanlander UK PLC Bridle Road Bootle Merseyside L30 4GB Solicitors Cleaver Fulton Rankin 50 Bedford Slreet Belfasl BT2 7FW Edwards and Co Solicitors 28 Hill Street Belfasl BT1 2LA
Youth Link Nl Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (eonllnuedj Year ended 31 March 2025 Structure, governance and management Govemlng Document Youth Link Nl is a company limited by guarantee governed by its Memorandum and Articles of Association dated July 2015. Youth Link Nl is a registered charity with the Charily Commission for Northern Ireland. Appointment of trustees Members of the Executive Council and Youth Link Honorary Officers are appointed by the relevant decision-making bodies of its member Churches andlor the Denominational Representatives. Council members are appointed for a period of three years. A retiring Trustee is eligible for re-appointment. Appointments to the Trustees by members of their respective relevant decision-making bodies shall be made as follows= Up to six Trustees to be appointed by the Roman Catholic Church. Up to three Trustees to be appointed by The Presbyterian Church. Up to three Trustees lo be appointed by The Methodist Church. Up to three Trustees to be appointed by the Church of Irelandltogether known as the Denominational Representatives). Two Trustees to be appointed by the Denominational Representalives. Members will be informed of the retirement of those Truslees who wish to retire or who are retiring by rotation and will elect Trustees to fill vacancies arising at the General Meeting. Trustee induction and tralning Induction and training sessions for Truslees are organised as required. As part of the induction process, new Trustees are made aware of a Trustee's legal obligations under charity and company law, Ihe content of the Memorandum and Articles of Association. the committee and decision-making processes, the operational and strategic plan. and the recent financial performance of the charity. Arrangements for setting pay and remuneratlon of key management personnel The directors consider the Board of Directors. who are the charity's Trustees. and the management team comprise the key management personnel of the charily in charge of directing and conlrolling, running and operating the charity on a day to day basis. All directors give of their time freely and no director received remuneration during Ihe year. Delails of directors, expenses and related party transactions are disclosed in Nole 14 to Ihe accounts. The pay of the management tearn is reviewed annually and normally increased in accordance with inflation. During 2015116 the Trustees reviewed management team salaries and benchmarked against pay levels in other similar size charities run on a voluntary basis and scale points were set accordingly. Progression is dependent upon the outcome of individual annual appraisals. Organlsatlon structure and how charity makes declsions The Executive Council, which can have up to 17 members, administers the charity. The Council meels four times per annum, normally September, December. March and June. A Sub-committee of the Executive Council, Finance & Personnel Sub-committee normally meets a monlh prior to Executive Council meetings and reviews all matter5 relaling to the management of finance, funding, staffing and
Youth Link Nl Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2025 assets. A Director is appointed by the Trustees to manage the day-tO•day operations of the charity. To facilitate effective operations. the Director has delegated aulhority, within terms of delegation approved by the Trustees, for operational matters including finance, employment and direct charitable activities. Relationships with related partses The Trustees do not receive any remuneration unless it is authorised by Article 7 of the Articles of Association. Executive Council members and staff members are asked to declare their interests in, and any gifts or hospitality recetved in connection with their role in Youth Link Nl. A declaration of interests form is completed by all Council members and staff for this purpose, listing the types of interest that should be declared. Interests are recorded on Youth Link's Register of Interests which is maintained by the Company Secretary. Risk management The Irustees have a risk management strategy which comprises.. An annual review of the principal risks and uncertainties that the charity faces. The eslablishment of policies, systems and procedures lo mitigale those risks identsfied in Ihe annual review. The implementalion of procedures designed to minimise or manage any potential impact on the charity should those risks materialise. A Risk Register is in place and is reviewed annually. The mosl recenl review of the Register was carried out in September 2025. Areas of risk for the organisation were reviewed and assessed. These included risks relating to Governance & Management. Operational, Financial. People and External factors affecting the organisation.
Youth Link Nl Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (Contlnued) Year ended 31 March 2025 Objectlves and actlvlties Charity Objects.. To contribule to a more inclusive and welcoming society by working together as a partnership of member Churches by: Working in partnership towards the building of voluntary. social and reconciliation capacity within civil society and local communities. Creating positive opportunities for cross-community experience5 at local, national and inlernational levels. Promoting the inclusive involvement of young people at all levels. To enable, support and encourage churches to offer a more effective ministry to young people in order to promote their spiritual, social and personal development by.. Helping Youth Link Nl and member Churches to maximrze existing and new resources in the service of young people. Facilitsting the development of youth work practitioners through collaborative education and training. Sharing experiences. resources and ideas amongst the churches to enhance the overall provision for young people. Vision Youth Link has a vision of churches working togelher to empower and equip leaders in youth work and ministry, to help build a peaful and just world in which young people can flourish. Mission Youth Link's mission is to: Empower leaders through training in youth work and ministry, equipping them with the knowledge, skills, and resources needed to help young people flourish in a more peaceful and just world. Serve as witnesses of churches working interdependenlly by advocating for young people, championing youth work and mintstry. and upholding gospel values of peace, juslice, and reconciliation in pursuil of the common good. Value Base The Christian faith is central to our values and approach and compels us lo.. Foster a spirit of welcome and hospitality. Embrace the transformative power of education and lifelong learning. Love young people and create opportunities for them to live life to the full. Value the dignity and worth of every human being. Acl fairly, embrace diversity, and work interdependently. Be a peacemaker and an ambassador of reconciliation. Ad jusly, love mercifully, and walk humbly. Bring the Good News, be a source of hope, and hold an optimistic stance in the world. Guiding Principles Guiding principles of faith in action. inspire us to- Seek first to understand.
Youth Link Nl Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (continu8d) Year ended 31 March 2025 Lead by example and serve others. Uphold integrity and professionalism in every action. Promote learning that is fun, inclusive. and lifelong. Create safe spaces and open conversations that build peace. Go beyond our walls and borders to embrace new perspectives. Foster a community-based and intergenerational approach lo our work. Remain adaptable and responsive to changing environments. Build meaningful connections between local and global communities. Act as witnesses of churches working togelher for Ihe common good. Strategic Aims 1. As a partnershlp of churches worklng together, Youth Link will contribute to a more inclusive and peaceful society by enabling young people and youth practitioners to build positive, healthy and sustainable relationships within and beeen communities through education, training and empowerment programmes. 2. Responslve to a changing environment Youlh Link will ensure the provision of a sustainable quality service through effective and professional leadership and management. 3. Raise the profile of the organisatlon as a unique model of faith based collaborative youth work in the churches. community and voluntary sector. Strategic Aim I As a partnership of churches working together, Youth Link will contribute to a more inclusive and peaceful society by enabling young people and youth practitioners to build positive, healthy and sustainable relationships within and between communities through education, training and empowerment programmes. Outcomes 1.1 Young people and youth practitioners will have positive healthy and sustainable relationships within and betsveen communities. 1.2 Services that respond lo the changing needs of young people. 1.3 Increased capacity among young people and youth practitioners in youth work and ministry. 1.4 Increased knoedge and skills among youth practitioners to promote building a peaceful and inclusive society. 1.5 Enhanced knowledge and skills among youth practitioners to engage young people in CRED related work. 1.6 Increased mutual understanding, tolerance, hospitality and respect among young people from different socio-economic, educational, cultural, ethnic and religious backgrounds. 1.7 Increased capacity and social capital among young people from areas of disadvantage and social exclusion. Strategic Aim 2 Responsive to a changing environment Youlh Link will ensure the provision of a sustainable quality service through effective and professional leadership and management. Outcomes 2.1 Provision of a sustainable quality service that responds to changes within the social. political and economic environment. 2.2 Effective and professional leadership, management and governance.
Youth Link Nl Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (¢ontinuedJ Year ended 31 March 2025 2.3 Effective management of financial resources. 2.4 Integrity and accountability in governance and management of Youth Link. Strategic Aim 3 Youth Link will raise the profile of the organisalion as a unique model of faith based collaborative youth work in the churches, community and voluntary sector. Outcomes 3.1 Recognition of Youth Link as a unique model of faith based collaborative youth work in Ihe churches, community and voluntary sector. 3.2 Recognition of Youth Link as a prophetic voice wilhin the Churches and the wider community in relalion to current issues in youth work and ministry, peace building and reconciliation. Public Benefit statement.. In shaping objectives for the year and planning activilies, the Trustees have considered the Charily Commission's guidance on public benefit. The direct benefits which flow from Youth Link's purposes include.. Members of Protestant and Catholic Churches in Northern Ireland and its border counties working together to promote understsnding of one anolherfs backgrounds and to improve and develop relationships. Young people drawn from Protestant and Catholic communities based in Northern Ireland and its border counties meet those from different backgrounds and work with them towards developing an informed understanding of their own and each other's backgrounds and religions. Relationships between those drawn from different communities and backgrounds in Northem Ireland and ils border counties are developed and enhanced in a positive way. Church leaders and youth workers are given support in their ministry to young people through provision of accredited and non-accredited youth work and community relalions training opportunities specifically tailored to meet the needs of young people in Northern Ireland. Youth work practitioners are supported and their professional development enhanced through the provision of collaborative education and training opportunities by Youth Link. Opportunities are provided for church leaders and youth workers drawn from Youth Link's member Churches to meet together to share experiences, resources and ideas to enhan their ministry lo young people. These benefits are capable of being demonstrated through- The number of young people achieving accreditation in Youlh Work andlor Community Relations Programmes at Level 1 andlor Level 2 through OCN NI. The number of youth workerslyouth practitioners achieving accreditation in Youth Work andlor Community Relations Programmes at Level 2 andlor Level 3 through OCN NI. The number of young people and youth workers l youth practitioners participating In peace building and reconciliation programmes. The number of young people progressing from accredited programmes at Levels1, 2 and 3 to Ihe Apprenticeship and degree level programmes. The number of church and community groups participating in bespoke and accredited Iraining programmes. Feedback from Youlh Link's stakeholders. including young people, youth workers. course participants and church leaders. Independent external evaluations of Youth Link's service. Improved relalionships between communities in Northern Ireland and its border counties
Youth Link Nl Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (contlnuedj Year ended 31 March 2025 evidenced by local government surveys. Beneficiaries include.. Members of Protestant and Catholic Churches in Northern Ireland and its border counties. Young people drawn from Protestant and Catholic communities based in Northern Ireland and ils border counties. Full and part-time youth workerslyouth work practitioners and voluntary youlh leaders. Theological studenls, clergy and church leaders. Members of ethnic minority backgrounds and Section 75 groups. There is no harm or potential for harm as a result of the purposes being carried out.
Youth Link Nl Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contlnuedj Year ended 31 March 2025 Achlevements and performance Strateglc Alm I As a partnership of churches working logether, Youth Link will contribute to a more inclusive and peaceful society by enabling young people and youth practilioners to build positive. healthy and sustainable relationships within and between communilies through education. training and empowerment programmes. Youth Link continues to be one of the largesi providers of accredited youth work training in Northem Ireland, offering young people and adult volunteers a coherent training palhway into employment and higher education in youth work and ministry. Key Achievements 2024-2025.. 1. Securing PEACEPLUS Project Funding Empower to Transform {E2T) Pmgramme - Funded by SEUPB PEACEPLUS and delivered in partnership with YMCA Ireland. Youth Initiatives. and Mencap Nl. Staff were appointed in April 2024 and the programme is operating across Northern Ireland and the border counties. specifically in Larne, Dundalk, Portadown, the Western counties. and Greater Belfast. The initiative empowers young people aged 14-24 to build confidence, develop skills, and form positive relationships contribuling to a cohesive and peaful society. Running until December 2027, it will engage over 1,400 young people. A Shared Agenda for Peace In partnership with YouthAction Nl, this innovative PEACEPLUS projecl builds the capacity of organisations to form collaborative partnerships. Running until June 2028, it will benefit 250 participants. Youth Link's role includes employing a part-time staff member to build partnerships wilh newcomer and migrant communities, strengthening inclusion and cross-community engagement. 2. Accredited Training QCNNI Level 1.. 160 participants trained in Youth Work Practice, Practical Youth Worklminislry. and Diversity & Good Relations. OCNNI Level 2.. 300 participants trained in Youth Work Practice. Handling Life's Conflict. Personal Success & Wellbeing, and Understanding Mediation. OCNNI Level 3 Certificate In Youth Work Practice.. Deltvered to over 50 youth work practitioners and multiple organisations across Northern Ireland. 3. Church Engagement Delivered training across all member denominations and to Knock Youth Ministry. County Mayo. Capacity building wilh Northem Calholic Dioceses continued, alongside meetings with bishops and key stakeholders to review the Cathog struclures. Participated in events such as Connect. Summer Madness, and Autumn Soul, and worked alongside the Irish Council of Churches. NICVA Community Faith Forum, European Ecumenical Council, the Church of England Reconciliation Project, Evangelical Alliance, Christ in Youth, Four Corners Festival, and Wholehearted. 4. Beyond Our Walls Resource Funded by the Department of Foreign Affairs Reconciliation Fund and NICRC, this resource supports youth workers in addssing reconciliation and social issua5 in Northern Ireland. Published in March 2025. 5. Good Relatlons Week & Learning Semlnars Hosted events such as Beyond Our Walls - What Kind of Society Do We Aspire to Be7 and a coffee mornings on women in peacebuilding and academic research exploring reconciliation in different contexts.There was a series of communities of practice learning seminars across Northern Ireland and the border counties. Over 500 young people and adult volunteers gained accreditation in 2024-2025, with a further 1,000+
Youth Link Nl Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (¢ontsnued) Year ended 31 March 2025 participating in non-accredited programmes. Degree Programme The partnership with Moorlands College. unfortunately concluded in June 2024 due to recruitment challenges and associated financial challenges. Youth Link ensured the final student cohort successfully completed their studies. celebraling 16 years of delivering a Christian Youth Work undergraduate degree on the island of Ireland. The professionally endorsed programme had a cascading impact on many young people in Northern Ireland and beyond. Aspects to celebrate.. The final cohort marked their last day of studies with a celebration and thanksgiving service al Youth Link in May 2024 with family, friends, and placement supervisors attended. The official graduation ceremony took place at Christchurch Campus, Dorset, in November 2024. The Irish American Partnership enabled students from disadvantaged backgrounds to access higher education, direcUy supporting several students. There are cUentlY 7 alumni ofthe degree employed by Youlh Link. Youth Link remains engaged in shaping higher education programmes in youth work through representation on the North South Education Training Standards INSETS). which awards professional status to youth work degree programmes on the island of Ireland. Youth Work Training Programmes OCNNI Level 1-3 Awardlcertificate courses remain in high demand, delivered at Youth Link's Training & Resource Centre. in communities. and online. These courses continue to provide geographical reach, clear pathways to further Iraining, and career opportunities. Over 30 sessional workers supported course delivery. Regular sessional worker training sessions and standardisation meetings held. Maintaining qualily assuran standards and OCNNI centre status. Representation on the Youth Work Sector Skills Advisory Group {YWSSAG) continued. Updates to the OCNNI Level 2 Certificate in Youth Work Practice and the re-titled Level 2 Award irtr Conflict Resolution in Leadership were key pieces of work. A notable achievement was Ihe Education Authority Regional Development Funded Projecl, which enhanced capacity to deliver the Level 3 Certificate in Youth Work Practice. This has cascaded impact, wilh participating organisations engaging over 600 young people. Community Relations and Peacebuilding Pmjects The Northern Ireland Community Relations Council INICRCI Core Funding enabled Ihe Research and Curriculum Development Officer to explore current trends in youth work, peace, and reconciliation. including the knowledge, attitudes, and skills youth workers need to address sectarianism. deal with the pasl, and build a reconciled society. This core funding is central lo our reconciliation work, embedding the practice of 'everyday Good Relalions. into Youth Link's operations. Youth Link's peace and reconciliation work remains core to our mission. Attendance at TBUC Engagement Forums and the Shared Island & Reconciliation Forum provided opportunities to network and engage with grassroots issues. Youth Link received an Exceptional Achievement Award for its contribulion to Community Relations in Norlhem Ireland in April 2024. The Research and Curriculum Development Officer also managed projects funded by the Department 10
Youth Link Nl Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2025 of Foreign Affairs - Reconciliation Fund, The Executive Office, and the Rank Foundation, all of which include a community relations component. Project summary below.. 1. The Next Generation of Peacebuildlng (TEO) Community Cohesion Project focusing on Armagh, Banbridge, Craigavon, Aughnacloy, and Lurgan. Delivered 4 accredited programmes and social action projects lo over 150 young people and youth workers. 2. ASPIRE / Beyond the Walls (DFA) - Developed an inter-church youth forum on a shared island, delivering train-the-trainer sessions integrated across programmes. Engaged over 140 young people. 3. CRED Initiatives - Funded by Education Authority T'.BUC Camps, Halifax, Belfasl City Council Good Relations Fund, and Ihe Irish American Partnership, engaging over 100 young people in peace and reconciliation projects. 4. Workshops & Communities of Learning Seminars - Hosled inlernational visitors from the USA and TELOS, exploring the role of churches in peacebuilding. Participated in Together Building United Communities forums and organised the Welcome to the Table event with Evangelical Alliance and Jethro Centre. Special EU Programme Body (SEUPB) PEACEPLUS Programmes Empower 2 Transform {E2TJ - Engaging young people aged 14-24 across Nl and border counties in good relations. personal development. citizenship. employability skills, and progression pathways. Includes accreditation opportunities, Programme Ambassadors. Youth Voice, and internalional travel. In 2024-2025, Youth Link delivered cohorts in Larne, Dundalk, Portadown, Belfast, and Fermanagh, plus capacity building in Western & Border Counties. A Shared Agenda for Peace Led by Youth Action Nl, this regional cross-border initiative fosters good relations in disadvantaged and polarised communities. Youth Link contributes by building partnerships wilh newcomer and migrant communities. engaging over 50 participants from migrant, asylum-seeking, and interfaith backgrounds in the firsl cohort. 11
Youth Link Nl Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2025 Achlevements and performance (¢ontlnuedJ Strategic Aim 2- Sustainable Quality Service Through Effectlve Leadership & Management Youth Link's skilled and experienced staff team remains a key asset, with human resource matters reviewed regularly by Trustees. In 2024-2025, staffing increased to 17, and line management structures and organisational processes were restructured. Slaff mel regularly with line managers for support, supervision, and annual appraisals. Team and leadership meetings were held consistently. and a register of sessional workers was maintained, ensuring qualified personnel were available to deliver programmes. Ensuring adherence to current safeguarding policy and procedures with the regular update of policy. Staff are also regularly encourage to attend various Conference and work on their continued personal and professional development. Professional development for staff included.. ILM Level 7 Certtricate in Stralegic Leadership & Management. First Aid Training. Podcastingldigital marketing. TQUK Level 3 Award in Education & Training l Level 4 IQA. CINI Designated Safeguarding Training. BA (Honsl Applied Theology (Youth & Community Work). Counselling training (Vital Connexionsl. Volunteer Now Safeguarding Training. OCNNI Assessor & Internal Quality Assurance Training. Great Britain Ireland Churches Together Sarajevo Reconciliation visit. Mastery foundation Leadership Training. NICVA Short Courses. Ulster University- Conlemporary Conflict and Peace building slrategies Short Course. Financial resources and management are discussed and reviewed by Truslees regularly. Management accounts include income and expenditure reporls (reviewed against budgets). cash summaries. cash flow reports, debtor and creditor reviews, and credit card expenditure. Tnjslees receive regular updales on fundraising efforts, restricted fund management, and compliance with reporting requiremenls. The Annual Accounts for the year ending 31 March 2024 were approved at the General Meeting in September 2024. These comply with the Charities Act INI) 2008, Companies Act 2006 and the Stalement of Recommended Practice {FRS 102). Following the resignation of the Finance Manager in November 2024. LC Accountsncy Services provided interim support unlil the new Finance Officer was appointed in April 2025. Outsourced services from We Go Beyond HR and Computer Support Ireland contributed to efficiency and compliance. Youth Link secured funding from.. SEUPB PEACEPLUS projects. Education Authority- Regional Development and T:BUC programmes. Department of Foreign Affairs & Trade- Reconciliation Fund. Belfast City Council - Good Relations Fund. Nl Community Relations Council. The Executive Office. The Irish American Partnership. Halifax. Member churches. The Training & Resource Centre continues lo be maintained to a high standard, with facilities reviewed regularly. 12
Youth Link Nl Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (¢onllnuedJ Year ended 31 March 2025 Achievements and performance (conllnuedj A Buildings Manual and Maintenance Schedule are in place, alongside full health and safety risk assessments. ICT systems transitioned from server-based to cloud-based infrastructure. Insurance policies were renewed in March 2025. The Risk Register was reviewed in June 2024 and approved by Council. Key risks include Governance & Management. Operational, Financial, People, and External factors, with managing change and fijnding identified as priorrties. The strategic plan was reviewed in December 2024 and with Trustees highlighting the need to remain focus on core strategic aims with the strategic plan to be reviewed again at June 2025, boarding meeting. In line with GDPR, relevanl materials were disposed of during the year. The 'Register of Inlerests. for Trustees and staff was updated in April 2024. The 'Safeguarding Policy. and 'Adults at Risk of Harm & in Need of Proteclion Polic were reviewed and approved in March 2025. Written progress reports were presented at Council meetings in June and December 2024. Qualitative and quantitative reports were submitted to funders as required. 13
Youth Link Nl Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2025 Achievements and performance (continu•d) Strategic Alm 3 - Ralslng the Proflle ol Faith-Based Collaborative Youth Work Youth Link remains a distinctive example of churches uniting across traditions to serve communities in ways that reflect gospel values. In 2024-2025, we strenglhened this collaborative witness through training, public engagement, and strategic partnerships. Collaboration with churches and Christian neorkS remained cenlral, with training and capacity building delivered across all member denominations. Participation in events such as the Irish Council of Churches, Connect, Summer Madness, Autumn Soul, and local church gatherings was an important element of our outreach. We secured iwo major SEUPB PEACEPLUS awards - Empower to Transform IE2T) and Shared Agenda for Peace and built new connections with newcomer and migrant community groups. Funding from Ihe Education Authority Regional Development Fund further supported staff and volunteer Iraining in the churches and faith-based sector. Our communications reach expanded through the Rank Foundation-funded Communications & Engagemenl Officer. the launch of the Wee Peace podcast, refreshed branding. new training resources, and an updated website. Engagement on social media increased, and the storytelling of good practice was highlighted. Youth Link represented the faith-based youth sector at high-level forums including the Education Authority Regional Advisory Group. Department of Education - Youth Work Policy Review Forum, and the North South Education and Training Standards INSETSI, ensuring the sector's voice remained strong. Robust Quality Assuran systems are vilal to our evidenc&based approach, informed by research and practice. The organisalion continues to use Upshot Soare to track delivery against an Outcome-Based Accountability framework. ensuring transparency and clear impact reporting. Looking Ahead- 2025-2028 Building on 2024-2025 progress, Youth Link will.. Fully deliver SEUPB PEACEPLUS programmes (Empower 2 Transform and A Shared Agenda for Peace). Expand accredited and non-accredited training opportunities. Deepen partnerships with churches, community groups, and migranunewcomer communities. Advocate for the faith-based youth sector at local. regional, and international levels. Maintain our distinctive inter-church collaboration model as a catalyst for reconciliation, leadership development, and peacebuilding. Enhance use of the Training & Resource Centre in the absence of the degree programme. 14
Youth Link Nl Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) fcontlnued) Year ended 31 March 2025 Financial review During the financial year ending 31 March 2025, Youth Link's incoming resources increased by £383,363, approximately 99°A, represented by a decrease in unrestricted funds of approximately 17 % and an increase in restricled funds of approximately go /.. Expendilure during the year increased by £298,160, approximately 550/0, represented by a decrease in expenditure from unreslricted funds of £114,634 approximately 330kn, and an increase expenditure from restricted funds of £412,794 approximately 209 %. During the year the following changes in income were noted.. member church contributions increased by 20/0. Course fees increased by 169% due lo increased delivery of programmes to external organisations following the Covid-19 pandemic. Bank Interest received decreased by 4 %. The Rental of Facilities charged to the degree programme decreased from £10,561 to £1,367 in 24125. Restricted funds held at year end equate to £94,957. Last year, total restricted funds he5d were £43.830, an overall increased of approximately 1160h. Investment powers and policy The Trustees, having regard to the liquidity requirements of the charity, have kept available funds in an interest-bearing deposit account and seek to achieve a rate on deposit which matches or exceeds inflation measured by the retail prices index. Reserves policy and going concern The Executive Council has examined the charity's requirements for reseNes in light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not designated for a particular purpose or invested in tangible assets held by the charity should be between 3 to 6 months of expenditure. The reserves are needed to meet the working capital requirements of the charity and the Executive Council are confident that at this level they would be able to continue the current activities of the charity in the event of a signrficant drop in fvnding. As of 31 March 2025, Ihe charity held total funds of £678.087. £94,957 are restricted funds, and £349.481 are funds that can only be realised by disposing of tangible fixed assets. The free unrestricted reserves of £233.649 represent 3 months running costs which is inside the targel range. The Executive Council and management continue to work to secure additional unrestricted reserves and accept Ihat this is a difficult challenge in the current economic climate. Plans for future periods Youth Link plans to continue with ils activities as outlined above in the forthcoming years, subject to satisfactory funding arrangements. 15
Youth Link Nl Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) fcontlnued) Year ended 31 March 2025 Trustees. responsibilities statement The trustees. who are also directors for the purposes of company law. are responsible for preparing the trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally A¢pted Accounting Practice). Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expendilure, for that period. In preparing these financial statements, the trustees are required to: select suitable accounting policies and Ihen apply them consistently., observe the methods and principles in the applicable Charities SORP. make judgments and accounting estimates that are reasonable and prudent., prepare the financial statements on the going concern basis unless il is inappropriate trj presume Ihal the charity will continue in business. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any lime the financial position of the charity and enable them to ensure that the financial slatements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities. Auditor Each of the persons who is a trustee at the date of approval of this report confimis that.. so far as they are aware. there is no relevant audit information of which the charity's auditor is unaware., and they have taken all steps that Ihey ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish Ihat Ihe charity's auditor is aware of that information. Small company provisions This report has been prepared in accordance with the provisions applicable to companies enlitled to the small companies exemption. 16
Youth Link Nl Company Limited by Guarantee Trustees. Annual Report {Incorporating the Director's Report) (continued) Year ended 31 March 2025 The Irustees. annual report was approved on 9 October 2025 and signed on behalf of the board of trustees by.. D Mcwall (Treasurer) Trustee more (Chairperson) Trustee 17
Youth Link Nl Company Limited by Guarantee Independent Auditor's Report to the Members of Youth Link Nl Year ended 31 March 2025 Opinion We have audited the financial statements of Youth Link Nl {the 'charity'l for the year ended 31 March 2025 which comprise the statement of financial activities {including income and expenditure account), statement of financial position, statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: give a true and fair view of the stsle of the charity's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure. for the year then ended., have been properly prepared in accordance with United Kingdorn Generally Accepted Accounting Practice. have been prepared in accordance with the requirements of Ihe Companies Act 2006. Basis for oplnlon We conducted our audit in accordance wilh Internalional Slandards on Auditing (UK) IISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the auditorfs responsibilities for the audit of the financial statements section of our report. We are independenl of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and the provisions available for small entities, in the circumstances sel out below. and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. In common with many other organisations of our size and nature we use our auditors to prepare and submit retums to the tax authorities and assist with the preparation of the financial statetnents. Conclusions relating to going concern In auditing the financial statements, we have concluded that the truslees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed. we have not identrfied any material uncertainties relating to events or conditions that. individually or collectively, may cast significant doubt on the charily's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 18
Youth Link Nl Company Limited by Guarantee Independent Auditor's Report to the Members of Youth Link Nl fconlinu8d) Year ended 31 March 2025 Other information The other information comprises the information included in the annual report, other than the financial statements and our audilor's report thereon. The trustees are responsible for Ihe other information. Our opinion on the financial slatemenls does not cover Ihe other informalion and, except to the exlent otherwise explicitly slated in our report. we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statemenls. our responsibility is to read the olher information and, in doing so, consider whether the other informalion is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misslatements, we are required lo determine whether there is a material misstalement in the financial statements or a material misstatement of the other information. If. based on the work we have performed, we conclude that there is a malerial misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: the information given in the trustees, reporl for the financial year for which the financial statements are prepared is consistent with the financial statements,. and the trustees, report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charity and its environment obtsined in the course of the audit, we have not identified material misstalements in the trustees. report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion.. adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us-, or the financial ststements are not in agreement with the accounting records and retums; or certain disclosures of trustees, remuneration specified by law are not made., or we have not received all the information and explanations we require for our audit., or the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and lake advantage of the small companies. exemptions in preparing the direclors. report and from the requiremenl to prepare a strategic report. 19
Youth Link Nl Company Limited by Guarantee Independent Auditor's Report to the Members of Youth Link Nl (continued) Year ended 31 March 2025 Responsibilities of Irustees As explained more fully in the trustees, responsibilities slalement, the truslees (who are also the directors for the purposes of company law) are responsible for the preparation of the financial slatements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable Ihe preparation of financial statements that are free from material misstatement, whether due to fraud or error. Our responsibility is to audit and express an opinion on the financial statements in accordance with applicable law and International Standards on Audiling (UKI. Those standards require us lo comply with the Financial Reporting Council's {FRC's) Ethical Standard for Auditors,, in the circumstances set oul in note 26 to the financial statements. In preparing the financial statements, the trustees are responsible for assessing the charily's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. 20
Youth Link Nl Company Limited by Guarantee Independent Auditor's Report to the Members of Youth Link Nl (continued) Year ended 31 March 2025 Auditorfs responsibilities for the audlt of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whelher due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material misstatement when it exisls. Misstatements can arise from fraud or error and are considered malerial if. individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users laken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misslatemenls in respect of irregularities. including fraud. The exlent to which our procedures are capable of detecting irregularities, including fraud is detsiled below= In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations. we considered the following.. the nature of the industry and sector, control environment and business performance including the design of the remuneration policies, key drivers for directors. remuneration, bonus levels and performance targets., results of our enquiries of management about their own identification and assessment of the risks of irregularities; any matters we identified having obtained and reviewed documentation of their policies and prOdureS relating to.. identifying. evaluating and complying with laws and regulations and whether management were aware of any instances of non<ompliance', detecting and responding lo the risks of fraud and whether management have knowledge of any actual, suspected or alleged fraud; the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations. the matters discussed among the audil engagement team including significant component audit teams and relevanl internal specialists, including lax and valuations specialists regarding how and where fraud might occur in the financial statements and any potential indicators of fraud. As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud. In common with all audits under ISAS IUKI, we are also required to perform specific procedures to respond to the risk of management override. We also obtained an understanding of the legal and regulatory frameworks in operation, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included ongoing compliance with the UK Companie5 Acl and tax legislation. In addition. we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamenlal for their ability to operate or to avoid a material penalty. 21
Youth Link Nl Company Limited by Guarantee Independent Auditor's Report to the Members of Youth Link Nl (¢ontinuedJ Year ended 31 March 2025 As part of an audit in accordance wilh ISAS (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also-. Identify and assess the risks of material misslatement of the financial statemenls, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misslatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentalions, or the override of internal control. Oblain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and, based on the audit evidence obtained. whether a material uncertainly exists related to events or conditions that may cast significant doubl on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw altention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause Ihe charity to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial slatements, including ihe disclosures, and whether the financial statements represent the underlying transactions and events in a manner Ihal achieves fair presentation. 22
Youth Link Nl Company Limited by Guarantee Independent Auditor's Report to the Members of Youth Link Nl (contlnued) Year ended 31 March 2025 We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we idenlify during our audit. Use of our report This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state lo them in an auditorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for our audit work, for this report. orfor the opinions we have formed. Conor Dolan FCA (Senior Statutory Audilor) For and on behalf of Finegan Gibson Ltd Chartered accountants & statutory audilor Causeway Tower g James Street South Belfast BT2 8DN 9 October 2025 23
Youth Link Nl Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2025 2025 Restrioted funds Total funds Total funds 2024 Unrestricled funds Income and endowments Donations and legacies Charitable activities Other trading activities Investment income Other income 507 100,948 1,367 3,186 4,842 507 762.084 1,367 3,186 4,842 941 371,730 10,561 3,325 133 661.136 Total income 110,850 661.136 771.986 386,690 Expenditure Expenditure on charitable aclivities Total expenditure 10 232,169 610,009 842,178 544,018 232,169 610,009 842,178 544,018 Net expenditure and net movement in funds {121.319) 51.127 170,192) 1157,328) Reconciliation of funds Tolal funds broughl forward Total funds carried forward 704,449 43.830 748,279 905,607 583,130 94,957 678.087 748,279 The stalement of financial activities includes all gains and losses recognised in the year. All income and expenditure derlve from continuing activities. The notes on pages 27 to 38 forni part of these financlal statements.
Youth Link Nl Company Limited by Guarantee Statement of Financial Position 31 March 2025 2025 2024 Note Fixed assets Tangible fixed assets 15 349,481 415,775 Current assets Debtors Cash at bank and in hand 16 134,134 221,163 80.054 280,427 355,297 360,481 Creditors: amounts falling due within one year Net current assets 17 26,691 27,977 328.606 332.504 Total assets less current liabilities 678,087 748.279 Net assets 678,087 748.279 Funds of the charity Restricted funds Unrestricted funds 94,957 583,130 43,830 704.449 Total charity funds 20 678,087 748.279 These financial statements have been prepared in accordance with the provisions applicable to Companies subject to the small companies, regime. These financial statements were approved by the board of trustees and authorised for issue on 9 October 2025. and are signed on behalf ofthe board by.. D Mcwall (Treasurer) Trustee G Gilmore (Chairperson) Trustee The notes on pages 27 to 38 fomi part of these flnanclal statements. 25
Youth Link Nl Company Limited by Guarantee Statement of Cash Flows Year ended 31 March 2025 2025 2024 Cash flows from operating activities Net expenditure 170,1921 1157,3281 Adjustments for.- Depreciation of tangible fixed assets Other interest receivable and similar income Interest payable and similar charges Accrued expenses 76,909 13,186) 316 1.795 74,854 13,3251 326 Changes in.. Trade and other debtors Trade and other creditors (54,0801 {3.0811 151.519) 163,271 115,521) 62.277 Cash generated from operations Interest paid Interesl received (3161 3,186 1326) 3.325 Net cash (used in)Ifrom operaling activities (48,649} 65.276 Cash flows from investing activities Purchase of tsngible assets Net cash used in investing activities (10,615) (10,615) Net (decrease)lincrease in cash and cash equlvalents Cash and cash equivalents at beginning of year Cash and cash equlvalents at end of year {59,264) 280,427 65,276 215,151 221.163 280,427 The notes on pages 27 to 38 form part of these financial statements. 26
Youth Link Nl Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2025 General information The charity is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address of the registered offi is Farset Enterprise Park, 638 Springfield Road, Belfast, BT12 7DY, Northern Ireland. Statement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Slandard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practi applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (Charities SORP (FRS 102)) and the Charities Act (Northern Ireland) 2008. Youth Link Nl meets the definition of a public benefit entity under FRS 102 Accounting polictes Basis of preparation The financial statements have been prepared on the historical cosl basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial ststements are prepared in sterling, which is the functional currency of the entity. Going concern There are no material uncertainties aboul the Charity's abilty to Continue. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgemenls, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumslanGes. Fund accounting Unrestricted funds are available for use at the discrelion of the truslees to further any of Ihe charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the lerms of an appeal. and fall into one of two sub-classes.. restricted income funds or endowment funds. 27
Youth Link Nl Company Limited by Guarantee Notes to the Financial Statements (continuedj Year ended 31 March 2025 Accounting policies (eontinued) Incoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charity-, it is probable Ihal the economic benefits associated with the transaction will flow lo the charily and the amount can be reliably measured. The following specific policies are applied to particular categories of income.. income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received ifthe value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for Ihe supply of seNices is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent. in which case it may be regarded as restricted. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the slatemenl of financial activities to which it relates.. expenditure on raising funds includes the costs of all fijndraising activities, 6vents, non-charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of ils beneficiartes, including Ih05e support costs and cosls relating lo the governance of the charity apportioned lo charitable activities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of ils expendilure on charitable activities. All costs are allocaled to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. Tanglble assots Tangible assets are initially recorded at cost. and subsequently ststed at wst less any accumulaled depreciation and impaimient losses. Any tangible assets carried at revalued amounls are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequenl accumulated impairment losses. 28
Youth Link Nl Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2025 Accounting policies (continued) Tangible assets fcontlnuedj An increase in the carrying amount of an asset as a result of a revaluation. is reo)gnised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revalualion, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain. in which case Ihe loss is shown within other recognised gains and losses on the statement of financial adivities. Depreciation Depreciation is calculated so as to write off the cost or valualion of an asset, less its residual value, over the useful economic life of that asset as follows: Freehold property Fixtures and fittings Equipment Slraight line over 20 years 150/0 straight line 33 % straight line Impairment of fixed assets A review for indicators of impairment is carried out at each reporting dale. with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount. the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairrnent testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash4enerating unit is the smallest identifiable group of assets that includes Ihe asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generaling units that are expected to benefit from the synergies of Ihe combination, irrespective of whether other assets or liabilities of the Charity are assigned to those units. Deflned contribution plans Contributions to defined contribution plans are recognised as an expense in Ihe period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refvnd. When contributions are not expecled to be settled wholly wilhin 12 monlhs of the end of the reporting date in which Ihe employees render the related service. the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. 29
Youth Link Nl Company Limited by Guarantee Notes to the Financial Statements (¢onlinued) Year ended 31 March 2025 Llmited by guarantee Each of the members of the company has guaranteed to contribute lo the assets of Ihe company in the event of the same being wound up to the extent of £1. Donations and legacies Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Donations Donations 507 507 941 941 Charitable actlvltios Unrestricted Funds Restricted Total Funds Funds 2025 The Methodist Church in Ireland The Presbyterian Church in Ireland The Church of Ireland Armagh Diocesan Youth Council DI0Se of Derry Down & Connor Diocesan Trust Clougher Diocesan Office Kilmore Diocese Diocese of Dromore Educalion Authority Degree Programme Belfast City Council Halifax Foundation for Northern Ireland The Rank Foundation SEUPB Education Authority - Regional Development Funding Course fees Department of Foreign Affairs & Trade - Reconciliation Fund Nl Community Relations Council Irish American Partnership The Executive Office Education Aulhority- Youth Action 11,988 11,988 11,988 4,795 4,795 9,589 1,199 1,199 2,397 11,988 11,988 11,988 4,795 4,795 9,589 1.199 1.199 2,397 7.500 17,189 4.266 7.500 17,189 4.266 16,222 393.090 71,926 16,222 393,090 71,926 15,993 15.993 48.368 52,058 48,368 52.058 7,828 54,000 13,706 7.828 54,000 13,706 100,948 661,136 762,084 30
Youth Link Nl Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2025 Charltable activities (continued) Unrestricted Funds Restricted Total Funds Funds 2024 The Methodist Church in Ireland The Presbyterian Church in Ireland The Church of Ireland Armagh Diocesan Youth Council Di0Se of Derry Down & Connor Diocesan Trust Clougher Diocesan Office Kilmore Diocese Diocese of Dromore Education Authority Degree Programme Belfast City Council Halifax Foundation for Northern Ireland The Rank Foundation SEUPB Education Authority - Regional Development Funding Course fees Department of Foreign Affairs & Trade - Reconciliation Fund Nl Community Relations Council Irish American Partnership The Executive Office Education Authority- Youth Action 11,753 11,753 11,753 4,701 4,701 9.401 1,175 1,175 2,350 11,753 11.753 11,753 4,701 4,701 9,401 1,175 1.175 2.350 7.500 52,327 7,500 52,327 7,000 29,615 10,098 7,000 29,615 10.098 30,593 30,593 56,984 51,125 56,984 51,125 7,922 59.804 7,922 59.804 149.604 222,126 371.730 Other tradlng activities Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Rental of facilities 1,367 1,367 10,561 10,561 Investment Income Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Bank interest 3.186 3,186 3,325 3,325 31
Youth Link Nl Company Limited by Guarantee Notes to the Financial Statements fcontinu8d) Year ended 31 March 2025 Other Income Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 other income 4,842 4,842 133 133 10. Expenditure on charltable actlvities by activity type Activities undertaken directly Support costs Total funds 2025 Total fund 2024 Youth Work & Ministry Governance costs 702,637 126,437 13,104 829,074 13,104 534,834 9,184 702,637 139.541 842,178 544.018 11. Analysis of support costs Youth Work & Ministry Total 2025 Total 2024 Staff cosls Premises Communications and IT General office Governance costs 6,556 100,165 14,039 5,677 13,104 139,541 6.556 100.165 14,039 5,677 13,104 6,451 97.903 10,936 5,934 9,184 139,541 130.408 12. Net expenditure Net expenditure is stated after chargingl(creditingl: 2025 2024 Depreciation of langible fixed assets Fees payable for the audit of the financial statements 76.909 9,982 74.854 5,210 13. Staff costs The total staff costs and employee benefils for the reporting period are analysed as follows.. 2025 2024 Wages and salaries Social security costs Employer conlribulions to pension plans 452,388 35,656 40.748 259,103 19,019 23,320 528,792 301,442 32
Youth Link Nl Company Limited by Guarantee Notes to the Financial Statements (continUj Year ended 31 March 2025 13. Staff costs (conlinu¢dJ The average head count of employees during the year was 17 (2024.. 91. No employee received employee benefits of more than £60,000 during the year (2024.. Nil). Key Management Personnel Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £132,479 (2024:£146,9281. 14. Trustee remunoratlon and expenses The charity trustees were not paid or received any other benefits from employment with the Charity in the year {2024'. £NIL). No Trustees were reimbursed travel expenses during the year.{2024.'£NIL). During the year trustees received payment for professional or other services supplied lo the charity totalling £1,16012024.' 1 trustee - £1,694). 15. Tangible fixed assets Freehold Fixtures and property fittings Equipment Totsl Cost Al 1 April 2024 Addilions Disposals At 31 March 2025 1,450,768 91,356 400 50,759 10.215 16,758) 54.216 1,592,883 10,615 (6,7581 1,596.740 1.450,768 91,756 Depreciation At 1 April 2024 Charge for the year Disposals At 31 March 2025 1,036.962 72,538 90,195 377 49,951 3,994 16,758) 47,187 1.177,108 76,909 (6,7581 1.247,259 1,109,500 90,572 Carrying amount At 31 March 2025 341,268 1,184 1,161 7,029 808 349,481 415,775 At 31 March 2024 413,806 33
Youth Link Nl Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2025 16. Debtors 2025 2024 Trade deblors Prepayments and accrued income Other debtors 6,187 6,181 121,766 134,134 10,836 20,075 49,143 80,054 17. Creditors: amounts falling due withln one year 2025 2024 Trade creditors Accruals and defeed income Social security and other taxes Other creditors 11,781 9,814 22 5,074 1,528 23,452 2,997 26.691 27,977 18. Deferred income 2025 2024 At 1 April 2024 Amount released to income Amount deferred in year At 31 Mah 2025 15.433 {15,433) 32,363 132,3631 15.433 15.433 19. Pensions and other post retirement benefits Defined contribution plans Thè amount recognised in income or expenditure as an expense in relation to defined contribution plans wa5 £40,748 {2024'. £23.320). 34
Youth Link Nl Company Limited by Guarantee Notes to the Financial Statements (continuedj Year ended 31 March 2025 20. Analysls of charitable funds Unrestricted funds At 1 April 2024 At31 Transfers March 2025 Income Expenditure General Funds 704,449 110,850 {232,169) 583,130 At 1 April 2023 At31 Transfers March 2024 Income Expenditure General Funds 885,993 164,564 1346,426) 318 704.449 35
Youth Link Nl Company Limited by Guarantee Notes to the Financial Statements (continu8d) Year ended 31 March 2025 20. Analysis of charltable funds fcontlnuedj Restricted funds At 1 April 2024 At31 Transfers March 2025 Income Expenditure Department of Foreign Affairs & Trade- Reconciliation Fund SEUPB E2T Educalion Aulhorily - T.'BUC Summer Camps Programme Education Authority - Regional Development Fund Halrfax Foundation for Northern Ireland Irish Youth Foundation Nl Community Relations Council - Core Fundin9 Programme The Rank Foundation Belfast City Council - Good Relations Grant The Executive Office 18,406 48,368 393,090 118,656) (355,8401 48,118 37.250 7,500 17,4681 32 85,632 185,632) 7,000 17,000) 52,058 16,222 {52,058) {25,008) 18,343 9,557 4,266 54,000 14,266) {54,081) 1610,0091 81 43,830 661,136 94,957 At 1 April 2023 At31 Transfers March 2024 Income Expenditure Department of Foreign Affairs & Trade- Reconciliation Fund SEUPB E2T Education Aulhority - T:BUC Summer Camps Programme Education Aulhority - Regional Development Fund Halrfax Foundation for Northern Ireland Irish Youth Foundation Nl Community Relations Council - Core Funding Programme The Rank Foundation Belfasl City Council - Good Relations Granl The Executive Office 56,984 10,098 {38,578) {10,098) 18,406 7.500 17.500) 7.000 7,000 500 {500) 51,125 29,615 151,125) 129,4291 18.157 18,343 957 1957) 159,4051 (197,592) 59,804 (3181 (318) 81 19,614 222,126 43.830 36
Youth Link Nl Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2025 20. Analysis of charltable funds (continued) Department of Foreign Affalrs & Trade - Reconciliation Fund.. Beyond Ihe walls - education project and development of resource. Training the next generation of peacebuilders Special EU Programmes Body (SEUPB) 3.2 PEACEPLUS Youth Programme -EMPOWER 2 TRANSFORM= E2T is a regional partnership youth project with YMCA Ireland, Youth Link Nl, Youth Initiatives and Mencap Nl Education Authorlty- T.'BUC Camp Programme.. North Belfast Education Authority - Regional development Funding: Part-time and Volunteer Youth Worker Staff Development within Ihe Faith Based sector on a cross-community basis. Halifax Foundation.. Youth Work Leadership and Comrnunity Relations Accredited Training and Residential Irlsh Youth Foundation.. Youth Work Practice Accreditation Programme. Community Relations Council - Core Funding Pmgramme.. Educating & mobilising young people towards the common good and exploring their visions of the future in a way ihat enables young people lo live in a plural non-violent and integrated future that helps society to move towards a posilive pea, and a sense of global awareness and cilizenship. Research and Curriculum Development of resources and Community relations management across organisation. Rank Foundatlon.- The Start Programme helping voluntary organisation to raise their profile in the sector through communications, engagement and staff developmenl. Belfast City Council Good Relations Grant.. Leadership Development and Peer Mentoring along Forth Meadow greenway project. The Executlve Office Central Good Relations Funding Pmgramme.. The Next Generation of Peace Builders Project. 21. Analysis of nat assets between funds Unrestricted Funds Restricted Total Funds Funds 2025 Tangible fixed assets Current assels Creditors less than 1 year Net assets 349.481 255.244 (21.595) 583,130 349.481 355.297 126,6911 678,087 100.053 (5.096) 94,957 Unrestricted Funds Restricted Tolal Funds Funds 2024 Tangible fixed assets Current assets Creditors less than 1 year Net assets 415,775 311,523 (22,849) 704,449 415,775 360.481 {27,9771 748,279 48.958 15,128) 43,830 37
Youth Link Nl Company Limited by Guarantee Notes to the Financial Statements (conllnuedj Year ended 31 March 2025 22. Taxation The Company is a regislered charity, and as such is entilled lo tax exemptions on income and profits in furtherance of the charity's primary objectives. 23. Analysis of changes in net debt At Al 1 Apr 2024 Cash flows 31 Mar 2025 Cash al bank and in hand 280,427 159.264) 221,163 24. Contingencies A contingent liability exists to repay grants and funds received should certain conditions not be fulfilled by the charity. In the opinion of the Trustees. the terms of the Letters of Offer have been, or will be, complied with and no liability is expected. Youth Link Nl received further funding from the Department of Education towards the redevelopment of the property at 638 Springfield Road, Belfast. Accordingly, on the 8th September 2010 the Department of Education registered a legal charge over Ihese premises. In the event that Youth Link Nl does not comply with the conditions of the Letter of Offer, are forced to sell the building or Youth Link Nl winds up. a sum would be payable to the Department by Youth Link Nl which the Departmenl considers equilable. This charge was set up for a 22 year period and will therefore expire in 2032. In addition, the Department of Education require Ihat no alteration, amendment or addition to the Memorandum & Arlicles of Association of the Company shall be made without the prior written consent of the Department and in the event of such alternation. amendment or addition being made withoul the Department's prior written consent, the Company shall, if so required, repay to the Department the grant or such part thereof as the Department may lawftjlly require. 25. Related parties During the year the charity did not enter into any transactions with a related party other than those disclosed in note 14. No amounts were outstanding at 31 st March 2025. All transactions were conducted on normal commercial temis and negotiated on an arm's length basis, in line with the policies and procedures of the charity. 26. Ethical standards In common with many olher businesses of our size and nature we use our auditors to prepare and submtt returns to thè tax authorities and assist with Ihe preparation of the financial statements. 38
Youth Link Nl Company Limited by Guarantee Management Information Year ended 31 March 2025 The following pages do not fonn part of the flnancial statements. 39
Youth Link Nl Company Limited by Guarantee Detailed Statement of Financial Activities Year ended 31 March 2025 2025 2024 Income and endowments Donations and legacles Donations 507 941 Charitable actlvltles The Methodist Church in Ireland The Presbyterian Church in Ireland The Church of Ireland Armagh Diocesan Youth Council Diocese of Derry Down & Connor Diocesan Trust Clougher Diocesan Office Kilmore Diocese Diocese of Dromore Education Authority Degree Programme Belfast City Council Halifax Foundation for Northern Ireland The Rank Foundation SEUPB Education Authority - Regional Development Funding Course fees Department of Foreign Affairs & Trade - Reconcilialion Fund Nl Cornmunily Relations Council Irish American Partnership The Executive Office Education Authority- Youth Action 11,988 11.988 11,988 4,795 4,795 9,589 1,199 1,199 2,397 7,500 17,189 4,266 11,753 11,753 11,753 4,701 4,701 9.401 1,175 1,175 2,350 7,500 52,327 7,000 29.615 10,098 16.222 393,090 71.926 15,993 48.368 52.058 7,828 54.000 13,706 30.593 56.984 51,125 7,922 59,804 762,084 371,730 other tradlng actlvities Rental of facilities 1,367 10,561 Investment income Bank interest 3,186 3,325 other Income Other income 4,842 133 Total Income 771,986 386,690 40
Youth Link Nl Company Limited by Guarantee Notes to the Detailed Statement of Financial Activities Year ended 31 March 2025 2025 2024 Expenditure on charitable activities Youth Work & Ministry Activities undertaken directly Wages and salaries Employer's NIC Pension costs DFA Annual Reconciliation Fund SEUPB-Empower to Transform Irish American Partnership OCN Regislralion Costs EA-Regional Development Funding (Youth Aclion) The Halifax Foundation Programme Costs EA-Regional Development Funding (Youth Initiatives) SEUPB ASAP Project Expenditure Community Relations programmes Youth work programmes Degree programme TBUC Camp Recruitmenl Staff development Tutor Costs Travel expenses Staff Meetings 446,428 35.656 40,152 8,836 22,912 6,892 12,780 1,144 4,260 33,413 89 12,057 4,266 22.527 8.778 540 7.063 18.372 16.472 253,185 19,019 22,787 2,322 15 7,987 5.219 16.809 55.410 5.889 540 3,184 15,883 5.361 834 702,637 414,444 Support costs Wages and salaries Pension costs Light and heat Repairs and maintenance Insuran Telephone Depreciation Prinling, postage and stalionery Sundry costs IT and website costs 5,960 596 10,181 7,592 5,483 4,483 76,909 3,972 1,705 9,556 5,918 533 9,115 8,301 5,633 2,061 74,854 3,119 1.981 8,875 126.437 120,390 Governance costs Auditor Remuneration Legal and Professional Fees Governance costs - other finance costs Management Committee Costs 9.982 2.756 316 50 5,210 3,492 326 156 13,104 9,184 Expenditure on charitable activities 842,178 544.018 Net expenditure 70,192 157.328 41