LINK BEFRIENDING PROJECT EAST FIFE Accounts For the Year to 31st March 2025 Scottish charity no. SC027493 Prlnclpal Account Ref-. LHILRLIL122486.0001
INDEX Trust Informatlon......................................................................,..................... Trustees. Report........................,.............. . ..213 Independent Examiners. Report...................................................................... Statement of Receipts & Payments.............................................,..,................. Notes to the Statement of Recelpts & Payments..........................................617 Notes to the Accounts ....................................................................................
LINK BEFRIENDING PROJECT EAST FIFE TRUST INFORMATION Trustees Independent Examlner Bankers Royal Bank of Scotland Glenrothes (A) Branch 3 Falkland Gate Kingdom Centre Kirkcaldy KY7 5NS
LINK BEFRIENDING PROJEcf EAsf FIFE CHARrrY REFERENCE SC027493 TRusfEES' REPORT FOR THE YEAR ENDED 31st March 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT LINK is an unincorporated voluntary organisation established in 1996 and governed by constitution. TRusfEE RECRUITMENT AND APPOINTMENT Membership is open to anyone. LINK is managed by a committee elected at the Annual General Mting. Members of this Committ serve for a year and stand for re-election at the AGM. LINK is a member of Befriending Networks and works within their good Prattl guidelines. LINK is also a member of Fife Voluntary Action, Volunteer Health Scotland and a LivirrfJ Wage Accredited employer. CHARITABLE PURPOSES The aims of the group shall be to relieve the poverty, suffering and distress, advance the educatlon of and promote the welfare of the Inhabitants of the East Fife area who have or have had mental health problems and are identified as being socially and rurally isolated by the provision of a befriending service to encourage them to participate more fully in the life of the community. TRUSTEES The Trustees during the year were: MAIN ACTIVITIES LINK operates two befriending projects. One for adult5 and one for young people (12 - 18 years old), which also covers Levenmouth and Glenrothes. The pro) recruit, train and SUPFK)rt appropriate volunteers and match them with people referred to LINK by a recognised key workers. Both projects employ a part-time Project Manager workj'ng 27 hours per week who support and train 18 volunteers in the adolescent projett and 17 in the adult project, many of whom have experienced poor mental health themselves. The adult proje£t employs an administrative assistant for 5 hours a week and a Project Co-ordinator for Levenmouth for 16 hours per wk to support and train a further 8 volunteers. The adolescent project, having secured additional funding, from July 2019, also employs a Project Co-ordinator for 21 hours per
w&k to SUPFrt)rt and train a further 14 volunteers in the Glenrothes area. SUMMARY OF MAIN ACHIEVEMENTS LINK is rw in its 28th year and has received over 500 referrals. Over the past year LINK received 57 new referrals (17 for the adult project and 40 for the adolescent project), and LINK has provided a service to 42 individuals in the Adolescent Project this year and the Adult Project has had 32 matches over the year. 64 volunteers contributed their skills over the two projects (36 In the adolescent project and 28 In the Adult Project, with sorrE befriending more than one service user. Ther have also been 11 Trustee Volunteers). The Project Managers and Co- ordinators continue to train and support new volunteers using a mix of on-line and in person training. DONATIONS LINK has provided over 4,000 hours of volunteering support to people in East Fife, Levenmouth and Glenrothes. The Projects, in collaboration with NHS Fife provided and delivered training to the volunteers. Fife Voluntary Attion provides guidance and administrative support. Local businesses have donated goods for social events in terrns of food for picnics and barbeques and reduced prices for meals or activities. ACCOUNTS The Accounts show the overall financial position of the Trust at 3 1st March 2025 including net movenEnt of funds during the year. Corresponding figures for the year ended 31st march 2024 are also shown. RESERVES POLICY It Is the policy of the management committee to have sufficient reserves to ensure the continued operation of the projects, until such time as funding can be sought. The projects are funded by grants and the application process alone can take considerable time to conclude, RISK MANAGEMENT TrE Trustees have assessed the major risks to which the organisation is exp)sed, in particular, those relating to the operations and finances of Organisation, and are satisfied that systems are in Pla to mitigate the Charity's exposure to the major risks. The Trustees conslder that this report, combined with the Accounts and Notes provides all the necessary information about the organisation. This report was approved by the Trustees on ,' Sand sigrEd on their behalf by
INDEPENDENT EXAMINERS REPORT TO THE TRusfEES OF UNK BEFRIENDING PROJEcf EAST FIFE I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 5 to 7. Respectlve Responslbllltles of the Trustees and Examlner The charivs trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trust Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charty's trustees consider that the audit requirement of Regulation 10(I)(a) to (c) of the Accounts Regulations does not apply. It Is my responsikn'lity to examine and report on the accounts under section 44(1)(c) of the Act and to state whether particular matters have come to my attention. This report is made to the trustees as a body, in accordan with the terms of my engagement. My work has been undertaken so that I might state to the trustees those matters l am required to state to them in an independent examiner's report and for no other purFX)se. To the fullest extent permitted by law, I do not accept CK assume responsibilty to anyone other than the Trust and the trustees for my work or for this reFth. Basls of Independent Examlner's Statement My examination is Caled out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented wlth those records. It also Includes conslderatlon of any unusual items or disclosures in the accounts, and seeking explanations from the trustees conceming any such matters. The prccedures undertaken do not provide all the evidence that would be reqUId in an audit, and consequently I do not express an audlt op&nlon on the vlew given by the accounts. Independent Examiner's Statement In the course of my examinabon no matter has come to my attention: l. Which gives me reasonable cause to belleve that in any material respect the requirements: • To keep accounting records In accordance with sectM)n 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts regulations, and • To prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts regulations have not Ixn met, or 2. To whlch In my oplnion, attentlon should drawn In order to enable a proper understanding of the accounts to be reached. Signature: Date:
Link Befriending Project East Frfe LINK SC027493 STATEMENT OF RECEIPTS & PAYMENTS FOR THE PERIOD ENDED 31 MARCH 2025 Note Restrlcted Funds Project Projects Adolescent 2025 2024 Adult RECEIPTS Donations Grants Investment income Repayments of expenses 63,675.27 894.11 79,160,84 533.92 142,836.11 1,428,03 134,879,78 1,102.98 Total Income 64,569.38 79,694.76 144,264.14 135,982.76 PAYMENTS Charitable actlvltles Staff Costs General Expenses Cash Expenses Other Cash Expenses 49,919.98 2,850.91 11,874.68 54,849.68 1,267.64 13,582.13 104,769.66 4,118.55 25,456.81 97,044.47 2,320.26 17,313.44 Total Expendlturn 64,645.57 69,699.45 134,345.02 116,678.17 Surplus/(Deflclt) lor year 76.19 9,995.31 9,919.12 19,304.59 STATEMENT OF BALANCES AT 31 MARCH 2025 Opening Balan5 Petty Cash accounts 63,820.14 9,917.78 43,041.26 3.005.22 106,861,40 12,923.00 91,232.96 9,246.85 Surplus(Deflcit) for year {76.19) 9,995.31 9,919.12 19,304.59 Closng Balances 73 661.73 56 041.79 129 703,52 119 784,40 Represented by: Bank at 31103125 Petty Cash accounts 63,018.63 10,643.10 54,018.70 2,023.09 117,037,33 12,666.19 106,861,40 12,923.00 73,661.73 56,041.79 129,703.52 119,784.40 These accounts were approved by the Trustees on and signed on their behalf by
Link Befriending Project East Frfe Notes to the Statement of Receipts & Payments Accounts for the Year ended 31st March 2025 All grants and income are given to the ¥ecific projects and as such are restricted to that project. Unrestricted funds within the projects are identified below. Adult Adolescent Grants Fife Council Fife COU11 - Wellbeing Walks YouThJ Start Rjnding Bank of 0t1al Foundation Big Lottery FundirMJ St Andrews Ball Agnes Hunter's Trust Fife Health Board Kiltwalk Fundraising Bayne's Charitable Foundation Repayment of Petty Cash Mary Moore Trust R&A Golf Club The Cosmos Centre Bauer Radio - Cash for Kids Fife Apprenticeship Awards ASDA Groundwork UK - Texo Ceres Inn Raffle ' Funds from Adult Project Collection Tin Funds . Misc Donations Interest * 12,214.64 1,505.03 5,000.00 32,137.00 20,000.00 39,062.00 1,000.00 6,000.00 4,400.00 320.00 1,000.00 150.00 3,500.00 2,500.00 3,000,00 2,000.00 500.00 611.50 3,524.57 500,00 1,125.00 180.00 890.69 33.71 1,438.37 533.92 243.60 894.11 64 569.38 £ 79 694.76 * Unrestricted Income Staff Costs Wages Pensions Homeworklng Expen5 Mileage HMRC 33,918,54 3,276.25 684.00 1,593,70 10,447.49 39,315.05 3,808.04 516,00 2,940.65 8,269.94 49 919.98 £ 54,849.68 General Expens InsUrare tr Support Living Wage Accreditsion Payroll Payment to Adolesnt Account Quest IT - purchase of laptop Caroline Rochford Consultir 375.36 638.88 41.40 117,00 890.69 692.58 95.00 375.36 638.88 41.40 117,00 95.00 2 850.91 £ 1,267.fA
Link Befriending Project East Frfe Petty Cash Expenses Volunteer Expenses Project Phone stationery & PtrK)t(Kopying Postage Trainlng Gifts Social Events Fees Equipment Miscellaneous 3,141.02 1,835.17 144.00 341.50 161.75 228.60 32.09 6,466.55 2,505.31 235.15 123.10 198.77 41.62 977.60 199.50 187.74 2,646.79 5,990,55 11,874.68 £ 13,582.13
LINK BEFRIENDING PROJECT EAST FIFE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting Policies The principal accounbng policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts, are set out below. Basis of Preparation The Accounts a prepared In accordan wlth the Ctsrrtles Accounts (Scotland) Regulati$ 2006 (as amended). The Trust's transactional currency is pounds sterling, and rounding is to the nearest penny. The Trustees consider that there are no matèrial uncertainties that would lead them to question the Trust's ability to continue as a going concern. Major Funds The Trust consists of two funds. Both the Adu Fund & Adolent Fund are restrirted funds. Movements on the funds is shown in the Statement of ReiptS & Payments. Recelpts Grants received and other Income represent amounts received In the accounts year. Payments All expenditure is recognised when paid. IrreCOverate VAT is included in the relatsd expenditure. Charitable artNities include all exFendture asxriated with Serv1 provlded. Materlal Commltments There were no materlal commitments at 3 1st March 2025 other than those already provlded for in the accounts. Guarantees and Contlngent Llabllltl¢s There were no guarantees or contiTrJent liabllitles at 31st March 2025. Secured Loans There were no loans or other liabilities secured on the Trust's assets at 3 1st March 2025. Irbdependent Examlner The Trustees approve the appointment of the Independent Examiner as detalled In the Report of the Trustees in these Accounts. Employees The Trust had four employees during the year. Remuneratlon of Trwtees No remuneration or reirnbur5ement of expenses was paid in respect of the services of Trustees. The Trustees made no donations to the charity during the year.