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 pea￿ful 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 be￿een 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 kno￿edge 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 pea￿ful 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 add￿ssing 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 cU￿entlY 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 ne￿orkS 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 So￿are 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 prO￿dureS relating to.. identifying. evaluating and complying with laws and regulations and whether management were aware of any instances of non