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
M*ting. 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 w*k 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 Ca￿led 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 reqUI￿d 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 Balan￿5
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 COU￿11 - Wellbeing Walks
YouThJ Start Rjnding
Bank of ￿0t1a￿l 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 Expen￿5
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
InsUrar￿e
tr Support
Living Wage Accreditsion
Payroll
Payment to Adoles￿nt 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 & Adole￿nt Fund are restrirted funds.
Movements on the funds is shown in the Statement of Re￿iptS & Payments.
Recelpts
Grants received and other Income represent amounts received In the accounts year.
Payments
All expenditure is recognised when paid. IrreCOverat￿e 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.