Charity registration number SC033933 Iscotland) Alexander Sloan Lisifiess Advisers LANARKSHIRE LINKS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
LANARKSHIRE LINKS LEGAL AND ADMINISTRATIVE INFORMATION Trustees Charity number (Scotland) SC033933 PrinGipal add$ DalzEI Business ctre Roorn 3.5- 3.6 7 SGott Street Motherwell ML1 1PN Independent examiner Chartered Accountant Stewart Gilmwr & Co 24 Beresford Terrace Ayr 72EG Bankers Royal Bank of Scotland plc 62 Hamilton lknad Motherwell ML1 3DA Website www.lanaTkshirelinks.org.uk Senlor Management
LANARKSHIRE LINKS CONTENTS Page Trustees, report Independent examinets rewrt Statement of finala1 activities 10-11 Balance sheet 12 Notes to the financial ststenwts 13-29
LANARKSHIRE LINKS TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their report and financtal statements for the year ended 31 March 2025. The financial statements have been prepared in accordan wtlh the accounting policies set out in note 1 to the financial statements and comply with the charitys govemin9 document. the Charities and TTUStee Investment (Scotland) Act 2005. the Charities Accounts {ScoOand) Regulations 2006. FRS 102 Yhe Financial Reporting standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to dritieS preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and RepublFc of Ireland (FRS 102)". Objectives and activitles The charity exists to promote the welfare and advance the education of people affected by mental TrEalth issues in North Lanarkshire (NL) and South Lanarkshire (SL}. To promote and safeguard the rights of people with mental health problems, their carers and relatives. Lanarkshire Links is aware of cuent legislation goveming people's rights under the Mental Health (Care and Treatment) {S¢otland) Act 2003. On 30 June 2017. parts 1 and 2 of the Mentsl Health {Scotland) Act 2015 came into force, which makes changes to the existing 2003 ACL We engaged through the Mental Welfare Comnission (MWC) in the Scottish Mental Health Law Review 2022. The review set out 22 proposals for changes to the mental heallh system and related areas. Some were for immediate action vthile others require more time for consultation to strengthen the Vol of service users. We continue engagement with the MWC. Working in partnership wth the MWC. the Mental Health Tribunal servi and local independent advocacy providers to ensure our members are informed of the appropriate organisation to safeguard their rFghts. We have participated in the MH Tribunal Seryi Users. Carers and AdvLXXCy Workers. bannUal forum meetings. The Adult Support and Protection (Scotland) Act 2007 is designed to protect those adults who are unable to safeguard their own interests and are at risk of hami because they are affected by disability, mental disorder. illness, physical or mental infimiity. Lanarkshire Links is represented at the North Lanarkshire Adult Support and Proteclion Network The staff team re1ve Adult Support & Protection training and are Disclosure Swtland PVG scheme members" to monitor their suitability to work with protected adults and children 16 and over not in school. To promote equallty of opportunity for people affected by mental health woblems and thereby seek to end discrimination against them. In Scotland. including Lanarkshire, about one in four people experien mental health problems during their lifetime. The Scottish Health Survey found that 21% of adults had a score suggesting a possible psychiatric disorder in 2023. Most people wll know someone who is or has had experience of mental health illness. Mental health stigma and discrimination and social exdusion is a signifiwtt issue for both people and their families and is a priority for action in Lanarkshire's MH & NVB Strategy Delivery Plan. We think that the first step to making a change is for all of us to be mi)re comfortable speaking about mental health. The charity employs the Stigma Free Lanarkshire Progrdmme team who continue the I1 success creating a movement for change to challenge mental health strgma and discrimination and prornte recovery. To encourage and enable usw5 of mental health services. their carer5, families, and friends to be Involved in and to influence all aspects of the development of services relevant to them. Lanarkshire Links encourages our members to have their say in the provision of fit for purpose person ntred services. People and their lived experience are at the heart of our work. Everyone has mental health: anyone can have mental health problems but with the right support people can and do recover. 'Recovery means being able to live a good life, as defined by the person. with or without symptoms" (Scottish Recovery Network). We believe that together we can make recovery real for everyone in every communty. Lanarkshire Links brings pPIe and organisations together to identify and priortbse vthat should happen wtthin ser41$ to support rnent health. wellbeing. and recovery.
LANARKSHIRE LINKS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 To create opportunities for users of mentsl health services, thelr carers. famllles. and friends to express their vlews and wishes about services requlred and those cuvrenlly being provided. Our members. Trustees and staff respond to requests from our partnership agencies to give input to committees. working groups. consultations, and events. Members are supported to engage directly at all levels wf(h the ststutory and voluntary sector Servi provtdets. NHS Lanarkshire (NHSL). North Lanarkshire Council (NLC) and South L8n8rkshire Council (SLC). recognise that rf Se users and carers are involved in the planning and delivery of health and social re ser4ices, those serViS are more likely to meet their needs. Lanarkshire Links is the cornmissioned mental health service user and carer organisation for engagement and participatDn ensuring our members views are communicated to NHS Lanarkshire. the Local Authorities. and the voluntary sector service providers. We provide colleclive advocacy and are a peer led organisation Tun by service users and carers. for Servi users ar carers. In partnership with North Lanarkshire Disability Forum {NLDF) and Voice of Exper Forum we are partners in the North Lanarkshire Engagement & Participation Network (NLEPN). The partnetship promotes joint working lo increase engagement and partiopation with a focus on hard-t¢>reach groups. The netsvork manages a Growth Pot. This year the neiwork has successfulty launched Iwo cydes of the Growth Pot. inviting applications for fvnding to encourage engagement and participation acttvib'es within local groups. associations. and charities. We employ a part time Development Officer to supwrt Ihis stream. To promote the development of a Lanarkshirn network of local groups of mental health service users and carers who support thelr involvement and innuence on service development in their local areas. Mental Health & Wellbeing Groups - The charity facilitates groups in the k>calities across Lanarkshire bringing members logether to consider issues around seThfjce provtsion. share resources to support recovery and provide peer support. Following a consultation with the membership to recognise their needs within their grjps. the OVehelmIng outcome was that members requested additionalty at their groups to support recovery. With funding from Awards for Al (Lottery) we have been able to engage a complementary therapisl to provide a 15- minute therapy or activities to support reo)very. We engage the members to ensure groups are peer led. Forensic Carers Support Group -There has been litde engagement wtth this group, desptte feedbad( from a survey saying Carers want this group to (x)ntinue. We have carried out considerable Work in partnership wtth NHSL forensic staff team however we have been unable to attract enough Garers to make Ihis group sustainable. A very successful information evening in the unit at Beckford Lodge was supported in January and included input from the MWC. My Support Day and NL Carers Together. The stsff have commttted to providing a bi-annual newsletter to carers. It is recognised that this group of carers have additional support needs and suffer added stigma and discrimination when their loved ones are in forensic service5. We am to continue links vith the unit into 2025126. To increase understsnding and skills and encourage good practice by senrice planners and provlders In involving service users and carers in services they use. Lanarkshire Links has developed good practi for involvement guidelines for seNtce providers and work to ensure these are utilised al their committees and events. The Charity indudes partnership agencies in reciprocal training and evenls. through joint working better understanding is achieved. The ITved experience of our members is at the heart of the Charity's work. Feedback reports from consultation events are provided to the Trustees and to the funding partners to influence service planning and delivery. The Trustees and staff team liaise at strategic and operational level to ensure service users and carers views are represented and that members are involved at a level that supports their engagement and ffts in with their lives.
LANARKSHIRE LINKS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 To Increase knowledge about mental health Iues, services. and Yesources. We have a wide nelwork of contacts and faalitate direct refeThals and guidan to third sector supports and groups in the communities. During the year, Lanarkshire knnks has worked to forge links with new organtsations and projects to maintain contacts with groups that have become established to faulitate a stronger information and communication network within mental health and social care in Lanarkshire. We Utlse our magazine Mental Health Matters, to widen the reach of infomiation on Lanarkshire Link's activities and new developments in care, treatment and services available to people in the statutory and voluntary sector. The magazine is available in ha1 copy and on our website www.lanarkshirelinks.org.uk. To promote peer support, improved mental health and wellbeing and recovery. We believe that the persons experience of mental health Servi is as important as dinical outcomes, and we work to have this message hearrj at all levels within the statutory and voluntary sector seNice providers. We bring people. organisations and se1 providers together arml work to create a mental health system that embraces peer support and is driven by INed experience. Our peer workers empower patients in the acute mental health inpatient wards to be equal partne in their care by safely sharing their own recovery joumey to demonstrate that 'recoverY can be real. To be part of the movement to tackle stigma and dlscrlmination associated with mental health Issues in Lanarkshire. We actively encourage and promte mental health awareness througFK)Ut all our actiwties within the wellbeing agenda to sustain the message within communibes. Lanarkshire Links actively encourages and supports training and employTnent opportunities for mental health service users and carers wtlhin our own organisation. We work closely with the Stigma Free Lanark5hire staff team who are based within the charity. Stlgma Free Lanarkshire - The SFL team encourage parttcipation and action wtth the people of Lanarkshire through partnership working. delivering awareness sessions. providing tools and resources and bringing people together at events in a movement for change. Key Areas Distribution Workplace - three projects. Education & Young People - three projects Health & Social Care- two projecls Community- eight projects. South Lanarkshlre The Sligma Free Lanarkshire programme is VrkIng with fve partners in South Lanarkshire. These are Justice Setvices. Health n Happy. GoTo. The Givit and GP Practices. North Lanarkshire The Sligma Free Lanarkshire programme is working with three partners in North Lanarkshire. These are North Lanarkshire Council. Sakoon Mind and North Lanarkshire Alcohol & Drug Partnership. Pan Lanarkshire We have several pan Lanarkshire projects. These Projects are the Open UndeTStandFng StTrgma Workshcps, the People's Stigma Free Network. the Volunteers Programme and the Sttgma Free Champions Programme. Volunteers Programme - The programme has grown. and V now have six vohjnteers who have provided inspiration for campaigns such as Time to Talk Day, Volunteer's Week and evenls such as NHS wellbeing website consultstions and the CelebratÉng Recovery event
LANARKSHIRE LINKS TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Tools & Resources The team consistentFy promote tools and resources that support action via the Understanding Stigma Workshops, events and social media. We have developed new resources in response to need. https:Ilwww.lanarkshirelinks.org.uklstigm&free4anarkshire-resourcesl Promoting Recovery Celebrating Mental Heatth Recovery Event Iparlnership event with NHSL) - We provided an overview of the SFL programme. and our volunteer presented a prevus recorded video podcast of her eXperienS of stigma. recovery and volunteering. We then facEtated an adivity to engage attendees in dtscussion around mental health stigma. Achievements and perfom)ance The charty has faL*d challenges to meet the ever-increasing demand for involvement of our members, Tnjstees, and the staff team. Lanarkshire Links has facilitated involvement of the membeTS throughout the year and engaged wtth new and established voluntsry organisations and their workers. Partnerships have allowed Lanarkshire Links to create new ways to encourage. support and involve new people and maintain peer support to exisling members. By sharing good practice. ideas and addSsing joint PriOTYtie5. partnership w¢yking enables us to have a greater impact on how mental health and S(la1 care services are planned and delivered. Quarterly Member5 Meetings - When we talk about lived experience ivs oflen referring to those of us using mental health services. personally or as a carer who draw on the lived experiences within their w(¥k roles. It is encouraging to see now how often discussions about recovery and wellbeing are engaging those who work in seNices. Our experiences may differ. but we have muth in corn to speak abouL We facilitated four member meetings this year involving statuiory and third sector partners. The meetings aim to involve and inform members to enable them to influence seThice provision. Over the year the members and partners participated in ongoing conversions on service development in the stalutory and voluntary sector Review of Lanarkshire's Mental Health Strategy. to infom the delivery plan. Setting up of the NLE&PN and launch of the Growth Pot Mental health & wellbeing for children & young people in primary care NL NL Carers Together setvi Motherwell Football Club Communty Trust Lanarkshire Links- MH&WB Comrnunty Groups VANL MH Network NL NHSL Psychology Serwce in the communitres Stigma Free Lanarkshire programme Health Improvement serViS- Hamilton Lixalty Reeltime Music- engaging young adults from di&gdvantsged backgrounds Two hundred and seventy-seven attendees parttcipated in the meetings and one hundred and sixty-nine evaluation5 retumed. Reporting was completed and submitted to the ststutory partners. Mental heafth & Wellbeing Groups The groups are facilitated in the localities aL¥OSS Lanarkshire providing an opportunity for people to meet. discuss the issues affecting their mental heatth and wellbeing, and receive a short holistic therapy or participate in a recovery focused actmty.
LANARKSHIRE LINKS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Focus Groups We facilitated a series of three focus group with patients in the Forensic seN1 at Beckford Lodge as part of the Trauma Infomied Lens: Making a plan for trauma informed change, lo gain insight and understanding of their eXperIenS of trauma and recognise and respond to this through all elements of the Forensic Setvice. Using the NHS Education for Scodand tool Trauma Infonned Lens: Walkihrough. partiupants we guided through the following aspects of Safety. Cho[. Collaboration. Twst and EmpowemHIt discussing Access, Environment. Relationships. Supporting Recovery. Partnership Working, Materials & Media. Policies & Procedures and Communication & Language. ReFM)rting was completed and submitted to the senior management team. Website The website and social media platforms provide up to date qualty infomation on our Vrk across ianarkshire. Our Twitter posts have steadily gained followers over the year. We have commenced a review and will commission a new website in 2025126 In Relation to Activities: We are pleased to report that we continue to attract new MernL who vrdnt to be involved in our wcyk Our data base is updated in real time and reviewed annuamy: this year we have upgraded our data base to Salesfor which will assist us with reFQrting. In Relation to Funding: Core Funding Since inception. Core funding has been provided by NHSL. NLC and SLC as part of a pathership agreement. During 2023 NLC rewewed its engagement and patticipation strategy. LanaTkshire Links is now part of Ihe Engagement & Parbcipation Nelwofk in NL. Working in partnership with the NLDF and VOEX Forum. Tendered funding is in place to October 2025 with the ¢Jption for NLC to extend for a further year based on ntract perfonnance. We are aware that NHSL is reviewtiw its requirements for engagement and participation and in 2025 126 the charity will require to tender for funding going forward. Projects Hosted- Restrlcted Funds The charity is funded by NHSL to employ fiyjr peer supp1 workers work with the acute adult inpatient wards across Lanarkshire. We are aware that the service ts under review. and V will require to ten(Èr for funding in 2025 126 to retain the seThfjce within the charty. The Stigma Free Lanarkshire Programme is currenlty funded by NHSL to December 2026. Mental Health and Wellbeing Communities Fund - The trustees recfjgnise the challenges with engagement and participation wrth young adults. We have seujred funding for a one-year project to engage with young adults during 2025 126. We wili employ 2 part time development officers and a social media officer to support this work We are in receipt of funding from Awards for All (National Lottery) for one year to June 2025 to provide additionalty wtthin the communty groups. This fund is underspenL and we will report to the funder to seek an extension on the delivery timeline. We manage additional restricted fvnds for NHSL that support Mental Heallh &Wellbeing MH&WB Officer. Scottish MH Arts Festival. and Perinatal Mental Health work streams. Flnancial revlew Per the Statement of FinancTal Activitses on page 10. the tharity reported Net Expenditure (i.e. a Deficit) for the year of £16.271 (2024 - Surplus £32.517) and total funds of £298.806 at 31 March 2025 of which £106.445 (36Yo) were Restricted as further detailed in Note 22.
LANARKSHIRE LINKS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Reserves policy It is the policy of the Management Committee to maintain Unrestricted Funds (i.e. funds not committed or invested in fixed assets) at a level which equates to approximately six months of unrestricted expenditure. This allows sufficient funds to enable the ongoing work of the charity to be maintained. At 31 March 2025 Unrestricted general funds stand at £173.230 vthich the Trustees consider appropriate to the charitys circumstsnces at the present time. Risk management The Business and Development Sub-group of the Management Committee assesses the major risks to which the charity is exposed on an ongoing basis and has established procedures to mttigate those that are identified as a result of these reviews. The charitys major risk is the threat of cuts to its core funding amid financial constraints being experienced by its funding partners. Plans for Future Periods Lanarkshire Links. statutory funding partne continue to recognise that rf service users and carS are involved in the planning and delivery of health and sttial txre SeNtS. those services are Ynore likety to meet their needs. However the allocation of the block grants system Trs now ending. and the charity will be subject b open tender through Procurement Scolland for all engagement and participation work going fotward. Lanarkshire Links calls for shared commitment by all the Strategic Partners to advance service user and carer involvement in the light ol research and experience elsewhere. and to devebp a plan to achieve this. This acknowledges the commitment of the Scottish Govemment to the rtghts of seThice users and carers, as enshrined in legislation. and the obvious role of Lanark$hi Links in advocating in furtheran of the promotion of all elements of shared deasion making. National and local policy has long plad Servi users and their carers at the centre of Servi planning and delivery. The Scottish "Mental Health & Wellbeing StrategK talks about setV1 users and carers as equal partners in their own care. The people who know best about what works are those vtho use mental health services and those who care for them. Changing the relationship between provider5 and useTS of seFvces from one of consultation and participation to one of co-production should logically result in better services and improved delivery. What has been achieved so far 15 a finn foundation for thange, calling for fijrther major changes in culture. Increasing tjpportunities for mental health staff. Serv users and carers to work and train together vrt)uld be essent5al to athieving this. People generously give up their valuable time and invest a great deal of effort to ensure that thr voice or the voice of their loved one is heard on behalf of all service users and carers in designing better, peon centred, innovalive and more effective health and SLKial care serytces in different settings in our communitEs. Our priority to support people to engage confidently and effectively with a range of health and social care professionals. govemment officials, charitable organisations. other seNce users and carers. continues. We will bring people. seNices and organisations together and work to create a mental health system Ihat embraces peer support and is driven by lived experien. We recognise Ihe contribution of all our members and are supportive of the level of involvement individuals Lxn give the organisation. We recognise the importance of Enformation sharing and reaching the wider membership to evaluate how V11 we are fulfilling our role. Lanarkshire Links continues a forward plan. set by the mernbers. trustees and staff. We will continue to work determinedly to Meet our obligations and strive to aChve our 0eiveS and activities. Lanarkshire Links trustees are fully aware of the implications of loss of stabjtw funding will have on the charity's ability to continue with its role as the commissioned engagement and participation organisation. The trustees have agreed a minimum six-month reserve is maintained to allow for decisions to be made of the future of the chartty.
LANARKSHIRE LINKS TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2025 Struclure. gov¢Ynance and managenkent Governlng document Lanarkshire Links ('the chiV) was establish by CnstItUtion on 11th Saptemtrfir 2002. Trust@@s srd during IhÈ year and up to the date of signature (rf the financbal statements were: Tntstees and appolntrnent The rrembers of the Magernent Cornmittee are Ihe trustees for the purpose of charity law and we co1CtiVY referred to as the Management Comittee. Mernbership of Ihe Management Commrttee is for a fixed tenn ol one year. appoinled annualty at Ihe AGM. New rnernbe of the Management Committee are Issued with an indLrlion pack to familiarise them w5th the charitys values. aims and objectNes. together with its day-to-day operations, in addition to darifying their statutory r8sponsit¥lities as Truste¢s of a charity. Opportmities for charity govemance training are in a¢. The Business and Devetownenl SUbroUp of the Magernent Cornmittee assess the major risk5 to which the charity is exposed on an oTrgoing basis and has established procedures to mitigate those that a Klentified. Th8 Sub-group meets quarterfy (and as nessary) to cmsider business and make recornmendations to Ihe Management Cormiittee. The Committee may co-opt up to ihree addition4 non-oxe¢utive mwnbers at any time. The Committee may c04)pt members to fll trustee vacancies occurring during the year. All Copted members shall serve until the nextAGM. The Committee may appoint cffice bearers to fill vaca18$ occurring duriro the year. Office bearers atpointed in Ihis way shall serve until the nexi AGM. They may stand for electicn at the next AGM. In relation to charity markggement the Trustees ccinffimi: We remew the Chariws govemance alongside The Scottish Governance C(xJe for the Third Sector. We ensure our employerfs liability Insuran covers potential risks lo the charity. We remew spending effect savings lo meet Klenttfied increased operating costs. The Trustees consKleT the tharivs financial projectK)ns and their knowledge of tharity to assess Ihe <aritys ability to contlnue as a going LrM for a period of mntmurn of 6 rn{5 followng the signlng of the annual report and finG31Staternents eath septern. We submit the annual retum to OSCR. We ensure all rented venues *e risk assÈssÈd. hav8 disabled aceAss and compliance with the reqUireMts of the EqualityAct 2010.
LANARKSHIRE LINKS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Organlsalional structure and Key Management Personnel The Markq9ement Committee is responsible for the charity's administration. its finanGial affairs and projects and meets approximately every six vekS (a minimum of 6 times per annum). Quarterly actimty reports provided to NLC & SLC. The managennI CommitteÈ sÈrve the charity on a voluntary basis. The day40-day managÈm@nt of the charity is delegated by the Management Commrtiee to the senior management team. Volunte•r Mernb•rshlp MtrShIp of the charity en to indivxluals who: Use or have used rn1 heallh services in Lanarkshire. Care for or have cared for a person who uses or ha5 used mental hedth ServIS in Lanarkshire. AssoclatÈ MembÈrshlp Associate mernberstrip is open to anyone with an interest in mental heath and the w(Yk of the organisati. Assooate ffembers have Th) voting powers. Operational Volunteering We are grateful to the significant number of member5 volunteer Iheir lirne and talents in a varty of ways to support the organi5ations work. Independent examiner A resdut*)n proposing charty will be wt at g f Stewart Gilmour & Co be reappointed as Independent exarniner to the eneral eeting. The TNstees' report was approved by the Board of Trustees.
LANARKSHIRE LINKS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LANARKSHIRE LINKS I report on the finanoal statemtS of Ihe tharity for the year ended 31 March 2025. whith are sel out pages 10t029. Respectlve responslbllltles of Trustees and examlner The charity's Trustees are responsible for the preparats'on of the financial statennts li accordance with the terms of the Charities 8rKI Trustee Investment (Scottand) Act 2005 and the Charities Accounts (Scotland) Regulations 2Crt)6 (as amended). The chanws Trustees consider Ihat Ihe audit quireMent of Regulation 10(1) la) lo {G} of the 2006 ACCO15 Regulatior does not apply. It is my resPfK15ibli ity to exarnine the frnan¢ial statements as required under se¢tion 44{1Xcl of th8 Act and to state yther particular matters have ¢orne to my attention. 8asis of Indèpendent ex*niner's statem&nt IAY @xamin8tion is carriÈd out in accordanrx with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination indudes a review of the accounting records kept by the charity and a CDmpariscm of the financial statements presented with Ihose records. It also indudes consideration of any unusual or disclosures in the finanual statements. arKI seeking explanations from the trustees conceming any such matters. The procedures undertaken do not provlde all evl¢ence Ihal would b8 required in an audll and Gonsequenlly I do not express an audit opinion on the view given by the finanaal statements. Independent 8m•nOr'S statement Your attention 13 drawn to the f8Ct Ihat the charity h8$ prepared financial staternents in accordance with Accounting and roporting by Charities Preparing thgir accounts in accordance with the Financial Repcfting Stsndard applicable in the UK and RepuL4ic of Ireland (FRS 102) in prefence lo the Accounting and Reporting by Charities: Statemenl of Recomrnended PraGtio issued on 1 April 2005 which is referred to in the exlant regulations but has now been withdrawn. l understand that this has been done In order for the finanrial ststements to provide a true and fair view in accordance with Generally Ac£epted Accounting Pra¢ti¢e effective for reporting periods beginning on or after 1 January 2015. In connection with my examinaticn. no otsr matter excapt that referred to in th8 previous paragraph has come to my attention.. (al whth gives me reasonable <xuse to believe that in any material respect the requirements: (i) lo keep accounting records in accordance with section 44{1) (a) of the 2005 Act and Rewlalion 4 c the 2006 A¢¢ounts RegUlatnS. and (li) lo prepar8 financial slatements which accord with the accountiNJ records and comply with Regulation 8 of the 2006 Ac(xunls Regulations: have not been met or (bl lo which. in my opinion. attln should be dr&vn in OTder to enable a prr underslanding of tre rinancsal staternents to tre reached. Chartered Accwntanl Stewart Gilmour & Co 24 Beresford Terrace Ayr KA7 2EG 181912025
LANARKSHIRE LINKS STATEMENT OF FINANCIAL ACTivrriES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Current financial year Unrestricted Unrestricted Restricted funds funds funds general designated 2025 2025 Total Total 2025 2025 2024 Notes Income and endowments from: Donations and legacies Charitable activittes Inveslments Other income 113.672 113,672 333.447 8.643 100 126,434 327.047 4,552 250 333.447 8.643 100 Total Income 122.415 333.447 455,862 458,283 Expenditure on: Charitable activitie5 135.959 329,668 472.133 425.766 Total expenditure 135.959 6.506 329.668 472.133 425.766 Net Incomel(exponditure) (13.544) (6,506) 3.779 (16.271) 32,517 Transfers between fvnds 15.975 17.268 (33.243) Net movement in funds 12 2.431 10.762 (29.464) (16.271) 32.517 Reconciliation of funds: Fund balances at 1 April 2024 170,799 8.369 135.909 315.OTI 282.560 Fund balancos at 31 March 2025 173.230 19.131 106.445 298,806 315.077 The statement of financial activities indudes all gains and k)sses fe(wnised in the year. All irrne and expenditure derive from continuing activities. The notes on pages 13 to 29 form part of these financial statements. 10-
LANARKSHIRE LINKS STATEMENT OF FINANCIALACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Prlor Ilnancial year Unrestricted Unrestricted Restricted funds funds funds generdl designated 2024 2024 Total 2024 2024 Income and endowments from: Donations and legacies Charitable activities Investments Other income 126.434 126.434 327,047 4,552 250 327.047 4.552 250 Total income 131.236 327,047 458,283 Expenditure on: Charitable activities 128.705 4.765 292,296 425,766 Total expenditurn 128.705 4.765 292.296 425,766 Net Incomel{expendituro) 2.531 (4.765) 34.751 32.517 Transfers betsveen funds 11.636 2.172 (13.808) Net movement in funds 12 14.167 {2.$93) 20.943 32.517 Reconciliation of funds: Fund balances at 1 April 2023 156.632 10.962 114.966 282.560 Fund balances at 31 March 2024 170.799 8.369 135.909 315,077 The notes on pages 13 to 29 fom part of Ihese finanryal ststements. 11
LANARKSHIRE LINKS BALANCE SHEET ASAT31 MARCH 2025 2025 2024 Notes Flxed assets Intangible assets Tangible assels 15 16 11.592 7,539 8,369 19.131 8.369 Current a55ets Debtors Cash al bank in hand 17 102,885 589,404 90.945 645.985 692,289 736,930 Credhors: amounts falllng the wlthin one year 18 (262.614) (130.222) Net Gurrent assels 429.675 606.708 Total assets less cuThent Ilabllitl¢$ 448,806 615.077 Croditors: amounts falling aftor morÈ than yÈar 19 {150.000) (300.000) Nèt assèts 298.806 315.077 The ndS of the eharlty Restricted income tunds Unrestricted funds- genera Unreslrided funds- deSnated 106.445 173.230 19.131 135.909 170.799 8.369 23 298.806 315.077 The notes on pages 13 10 29 forn) part of these financial sta18ments. The fina181 statements were approved by the Trustees on . 3 / g.J....2 D 12-
LANARKSHIRE LINKS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Charity inforniatlon Lanarkshire Links is a registered So)ttish Charity (No. SC03393). The c*EariVs prinapal address is Dalziel Building Rooms 3.5-3.6. Dalziel Business Centre. 7 Scott StreeL Motherwell. ML1 1PN. 1.1 Accounting convention The financial statements have been prepared in accordance with the chariws Constitution, the Charities and Trustee Investment (Scotland) Act 2005. the CharÈties Accounts (Scotland) Regulations 2006 (as amended) and 'Accounting and Reporting by ChaTitses." Statement of Recommended Practice applicable to charities preparing their accounts in accordance wlh the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as amended for accounting periods commencing from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in sterling, which is the functional cUencY of the charity. Monetary amounts in these finanual statements are rounded to the nearest £. The financial statements have been prepared under the historical cost cOnventn. The PFincipal accounting policies adopted are set out beknv. 1.2 Going concem At the time of approving the financial statements. the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concem $1S of accounting in preparing the financial staternents. 1.3 Charitable funts Unrestricted funds are available for use at the discxetion of the TTUStees in furtheran of their charitable objectives. Designated funds comprise funds whith have been set aside at the discretion of the Trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financia5 stalemenls. Restricted funds are subject to specific )ndItionS by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set OLrt in the notes lo the financial statements. 1.4 Income Income is recognised when the charity is legally entitled to it after any perf0mlan conditions have been met. the amounts can be measured reliabty. and it is probable that income will be received. Cash donations are recognised on receipL Other donations are reco3nised once the charity has been notified of the donalion. unless perforrnance conditions require deferral of the amount. Income tax recoverable in relation to donations recetved under Gift Aid is recognised at the time of the donation. Legacies are recognised on receipt or otheThwse rf the charity has been notifted of an impending distribution. the amount is known. and receipt is expected. If the amount is not known. the legacy is treated as a contingent asset. 13-
LANARKSHIRE LINKS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Contlnued) Grants receivable Income from government and other grants. thether 'c8prtal' or 'revenue' in nature. are recognised when the charity has unconditional entrllement to the funds. f( is probable that the income will be received, the amount r2n be measured reliably. UnconditionaE entitlement will be achieved once any perfomance or other condttions attached to the grants have been mel or fulfilrnent of those conditions is wholly within the control of the charity. Where perfOrrnan conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released. Income from Charitable Activities Income from charitable activities indudes income eamed both from the suppty of goods or services under contractual arrangements and from perforniance4elated grants which have conditions that specify the provision of particular goods or services to be provided by the charity. Income from charitsble actwities is recognised as earned {as the related goods or services are provided). Investment income Interest on fijnds held on deposit is included vthen recetvable and the amount can be measured reliably by the charity. this is normally upon notification of the interest paid or payable by the bank. 1.5 Expenditure Liabilities are recognised as expendibjre as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured or estimated reliably. Liabilities are measured on recognition at historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date. The exception is that certain rinancial instruments must be adjusted to their present value: these indude financial liabilities where settlement is deferred for more than 12 months after the reFting date. All expenditure is accounted for on an actruals basis. All expenses including support costs and goveman costs are allocated or apporttoned to the applicable expenditure headings. Governance costs Govemance costs (vthith are induded as a component of support costs in accordance with SORP) comwise all costs involving the public accountsbilty of the chartty and its compliance Viith regulation and good practice. These cost include those related to constitutional and statutory requirements, extemal scnjtiny (audit or independent examination). strategic managernent. and other legal and professional fees. Irrecoverable VAT Irrecoverable VAT is tharged against the expenditure heading for whith tt was [ru[red. 1.6 Intangible fixed assets other than goodwill Arnortisation is recognised so as to lte off the cost or valuation of assets less their residual values over their useful lives on the following bases: Website Development costs 25% straight line 14-
LANARKSHIRE LINKS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles (Continued) 1.7 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequendy measured at cost or valuation. net of depreciatron and any impairrrEent105ses. Depreciation is recognised so as to vKite off the cost or valuation of assets less their residual values over their useful lives on the following bases- offi computer equipment Office equipment Office fumiture 25Yo straight line 25Yo straight line 25 /• straight line The gain or loss arising on the disposal of an asset is determined as the differen betsveen the sale proceeds and the carrying value of the asset. and is recognised in the statement of financial activities. 1.8 Cash and cash equivalents Cash and cash equivalents indude cash in hand. deposits held at call with banks. other short-temi liquid investments w¢th original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 Financlal instruments The charity has elected to appty the prowsions of Section 11 'Basic Financial Instwments. and Section 12 'Other Financial Instruments Issues. of FRS 102 to all of ils financial instruments. Financial instruments are recognised in the i*anVs balance sheet when the chartty bec(xnes party to the contractual provisÉons of the tnst¥umenL Financial assets and liabilities are offset, with the net amounts presented in the financial statements. when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liabilty simultaneously. Basic financial assets Basic financial assets. wthich indude debtors and cash and bank balances. are initially measured at transaction price induding transaction costs and are subsequentty carrieLI at amortised cost using the effective interest method unless the arrangement ¢)Jnstitutes a financin9 transaction. where the transaction is measured at Ihe present value of the future receipts discounted at a market rate of interest. Financial assets dassified as receivable within one year are not amortised. Basic financial liabilities Basic finanal liabilities. including creditors and bank loans are inibalty recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interesL Financial liabilities dassified as payable within one year are not amortised. Debt instruments are SubsequLty carried at aMortI cosL using the effeciive interest rate method. Trade creditors are obligations to pay for gools or seEVtces that have been acquired in the ordinary course of operations from suppliers. Amounts payabte are dassified as current liabilities rf payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Derecognitlon of financlal liabilities Financial liabilities are derecognised VA1 Ihe charitys contractual obligations expire or are discharged or cancelled. 15-
LANARKSHIRE LINKS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Contlnued) 1.10 Retirement benerts The charity participated in The NHS Pension Scheme (Scotland) in relation to one of its eryjloyees through the Scottish Public Pensions Agency. The scheme is an unfunded multiemployer defined benefit scheme. As the scheme is unfunded, there can be no defictt or surplus to distrrbute on the wind-up of the scheme or WSthdrawal from the scherne. It is acpted that Ihe scheme can be treated for accounting purposes as a defined contribution stheme in circumstances where an NHS Board is unable to identy its share of the undedying assets and liabilities of Ihe scheme. Payments to defined contribution retirement benefft schemes are charged as an expense as they fall due. See Note 13 forfurther details. Critical accounting estimatss and judgements In the application of the charitys accnting poticies. the Trustees are required to make judgements, eslimates and assumptions about the Lanwng amount of assets and liabilities that are not readily apparent from other sources. The estimates and a$Slated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may drffer from these estimates. The estimates and underlyÈng assumptsons are remewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in vthich the estimate is rewsed where the revision affects rmly that period. or in the period of the reviston and future peric)ds Wthere the revision affects both current and future periods. Useful lives of Fixed Assets The charity estimates the useful lives of categories of fixed assets based on the expected length of time the asset is in use by the charity and estimates the annual charge to be depreciated based on this assessment. Delerred income Income is deferred in line with the charitys accounting policy for the recognition of incAJme. where income has been re]Ved but services have not yet been delivered within that accounting perlod or where condith'ons attathed to grants have not yet been meL The esttmates and undertw'ng assumptions are revtewed an Imgoing bas. Revisions to accounting estimates are recognised in the period in which the estimate is revised vthere the revision affects (Mly that period. or in the period of the revision and future periods vthere the revision affects both current and future periods. 16-
LANARKSHIRE LINKS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Donations and legac*s Unrestricted Unrestricted funds funds general general 2025 2024 Donations and gifts 113.672 126.434 Core Funding NHS Lanarkshire North Lanarkshire Council South Lanarkshire Council Donations 92.200 92.200 12.612 21,472 150 21.472 113.672 126,434 Income from investment5 Unrestricted Unrestricted funds funds 2025 2024 Interest receivable 4,552 17-
LANARKSHIRE LINKS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from charitable activities 2025 2024 Performance related grants and funding 333.447 327,047 Analysis by fund Reslricted funds 333.447 327,047 Performance related grants and contract funding National Lottery Community Fund (Awards forAII) North Lanarkshire Council (Scottish Mental Health and Film Festival) NHS Lanarkshire {PSW- Adult) VASLAN (Community Health and Wellbeing Fund) NHS Lanarkshire (Stigma Free Lanarkshire) NL Engagement & ParbLipation NeIOrk NHS Lanarkshire (Scottish Mental Heallh and Film Festival) LAMH {Scottish Mental Health Arts Festival) NHS Lanarkshire (Mental Health and Wellbeing) South Lanarkshire Council (Scottish Mental Health and Film Festival) 19,644 10,000 74.664 3.000 74,664 49.067 124,202 25.000 14,000 5,193 28,921 3,000 154.000 50.000 22,139 3.000 333.447 327,047 other Income Unrestricted Unrestricted funds funds general general 2025 2024 Other income 100 250 18-
LANARKSHIRE LINKS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Cost of charitsble activitles 2025 2024 Staff costs Depreciation and impaKment Premises costs Running costs Legal and professional Professional fees Governance costs (Note 9) 340.818 6,506 27,470 70.394 177 19.762 1.006 316.231 4.765 27,370 63.508 118 12.679 1.095 466,133 425.766 Grant funding of activities (see note 8) 6.000 472,133 425,766 Analysis by fund Unrestricted fijnds - general Unrestricted fijnds - designated Restricted funds 135,959 6.506 329,668 128,705 4,765 292,296 472,133 425,766 Grants payable 2025 Grants to institutions: Spotlight Shotts 6.000 Governance costs 2025 2024 Ind8pendent examiner Management committee meetings 900 195 1.006 1.095 10 Trustees None of the Trustees (or any persons connected with them) r1Ved any remuneration during the year. 3 Trustees were reimbutsed a total of £77 for expenses (2024: £22- 2 Trustees). See also Note 27. 19-
LANARKSHIRE LINKS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Employees The w4erage monthly number of employees during the year was." 2025 Number 2024 Number Management and development staff 12 11 Employment costs 2025 2024 Wage5 and salaries Social security costs other pension costs 308.378 22.592 9.305 284,183 20,965 11.007 340.275 316,155 The remuneration of key management personnel during the year, induding wages and salaries and employevs contributions to national insurance and pensions. was £143.378 (2024- £145.360). There were no employees whose annual remuneration was £60.000 or more. 12 Net incomel{expenditure) for the year 2025 2024 Operating for the year is stated after charging: Fees payable for independent examination of accounts Deprecialion of owned tangible fixed assets Amortisation of intangible assets 900 4.850 1.656 900 4.765 -20-
LANARKSHIRE LINKS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Pension costs Lanarkshire Links participated in The NHS Pension Scheme (Scotland) in relation to none of its employees (2024 - one employee) through the Scottish Public Pensions Agency. The scheme is an unfunded statLFtory public service pension scheme with beneffts underwritten by the UK Govemment The scheme is financed by payments from employers and from those current employees who are members of the scheme and paying contributions at progressively higher marginal rates based on pensionable pay. as specrfied in the regulations. The rate of employer contributions is set with reference to a funding valuation undertaken by the stheme actuary. The last four-yearly valuation VMS undertaken as at 31 March 2016. This valuation informed an employer contribution rate from 1 April 2019 of 20.9•A of pensFonable pay and an anticipated yield of 9.60/. employees contributions. The single employee left the employment of Lanarkshire Links at the end of September 2023. Lanarkshire Links has no liability for other employers, obligations to the mutti*mployer scheme. As the scheme ts unfunded there can be no defictt or surplus to dtstribute the wind-up of the scheme or withdrawal from the scheme. The scheme is an unfunded multi-ernployer def1 benefit scheme. It is accepted that the scheme can be treated for aco)unting purposes as a defined contrFbution sdieme in circumstsnces where an NHS Board is unable to identify its share of the urKlerlying assets and liabilities of the scheme. The employer contrFbution rate for the period from 1 Apnl 2023 is 20.gyo of pensionable pay. The employee rate applied is variable and is anticipated to provtde a yield of 9.4% of pensionable pay. While a valuation was carrted out as at 31 Marth 2016, work on the cost cap valuation was suspended by the UK Govemment following the decision by the Court of Appeal {McCloud {Judiciary scheme)ISargeanl (Firefighters. Scheme) cases) that the transitional proteclions provided as part of the 2015 refornis unlawfully discriminated on the grounds of age. Foll0Yn9 ojnsultation and an announcement in February 2021 on proposals to remedy the discrimination. the UK Govemment confimied that the cost control element of the 2016 valuations coutd be completed. The UK Govemment has also asked the Govemment Actuary to review whether, and to at extent, the cost control mechanism is meeting its original objectives. The 2020 actuarial valuations will lake the reporvs findings into account. The interim report is complete (restricted) and is currently being finalised with a consultation. Alongside these annOUnrnents. the UK Govemment confimed that cuffent employer contribution rates would stay in fo until 1 April 2024. Lanarkshire Links level of participation in Ihe scheme is 20.9% based the proportion of employer contributions paid in 2021-22. NHS Pension Scheme (Scotland) At the year end. there were no active member5 of the srne (2024 - no actrve members). The cost recognised in the financial statements is equal to the employerfs ntrIbutIon payable to the scheme for the year ended 31 March 2025 whidi amounted to £Nil {2024 £2.921). Amounts outstanding in relation to pension contributK)ns at the year end were £Nil (2024 - £Nil}. NEST During the year ended 31 March 2025. the charity also made employer contributions totalling £9.305 (2024 - £7,921) for twelve employees (2024 eleven employees) into a qualifying workplace pension scheme administered by NEST. Am¢wnts ouistanding in rdation to pension contributions at the year end were £Nil (2024 - £Nil). 14 Taxation The charity is exempt from taxation on its actimties because all its income is applied for tharitable purposes. -21-
LANARKSHIRE LINKS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Intangible fixed assets Wèbsft• Dw4•1opment costs Cost At 1 April 2024 Additions 13.248 At 31 March 2025 13.248 Amortisation and impairnient Al 1 April 2024 Amortisation charged for the year 1,656 At 31 March 2025 1,656 Carrylng amount Al 31 March 2025 11,592 At 31 March 2024 16 Tanglble fixed assets Total cornper •qyipm¢rrt equipm•nt fumlturn Cost At 1 April 2024 Addttions 48.949 4.020 5.122 10.042 64,113 4,020 At 31 March 2025 52.969 5.122 10.042 68,133 Depreciation and impairment At 1 April 2024 Depreciation charged in fhe year 40.580 4,850 5.122 10.042 55.744 4.850 At 31 March 2025 45.430 5.122 10,042 60.594 Carying amount At 31 March 2025 7.539 7.539 At 31 March 2024 8.369 8.369
LANARKSHIRE LINKS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Debtors 2025 2024 Amounts falling due withln one year: Trade debtors other debtors PrepayTnents and acL7ued income 99.514 88,766 24 2,155 3,371 102.885 90,945 18 Creditors: amounts falllng due wlthln one year 2025 2024 Notes Other taxation and social security Defeed income Trade creditors Olher credÈtors Accruals 5,668 231,453 20.183 5.915 110.250 8.821 135 5.101 5.310 262,614 130.222 19 Credltors: amounts falling due after more than one year 2025 2024 Deferred incorr 20 150.000 300,000 -23-
LANARKSHIRE LINKS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 20 Deferred Income 2025 2024 Atising from Grants 381.453 410,250 1 April Receipts in Released in 2024 year year 31 March 2025 Stigma Free Lanarkshire VASLqN - Community MH&VIB VLAN - Community MH&WB NHS Lanarkshire Peer Support Worker NL Engagement & PartIcFpatÉ( Net North Lanarkshire Council South Lanarkshire Council NHS Lanarkshire Headquarters- SMHAF 410.250 (154,000) 256.250 19,959 35.660 18.666 12.500 23.050 5,368 10,000 19,959 35.660 18.666 12.500 23.050 5.368 10.000 410250 125.203 (154.000) 381,453 During the financial year ended 31 March 2024. grant income of £450.000 was received from NHS Lanarkshire to deliver the Stigma Free Lanarkshire Programme for a 3 year period from December 2023 10 December 2026. At 31 March 2025. £256.250 has been defetTed. reflecting the funding apportioned to April 2025 to December 2026. This will be recognisedlreleased over the respective monthslyears on a straight line basis. At the previous year end. funds related to management fees were defeThed {£4.0(X)} and have been released in full in the finanual year to 31 March 2025. Separatdy. the remaining deferred income recetved during the year. tolaling £125,203, comprises of income reiVed before the year end. for use on charitable acttvities during the 2025126 financial year end. Deferred income relates to fvnds received in advance of the perFod to vthich the project relates or where performance outcomes have rM)t yet been met and are anticipated to be recognised in full in 2025126. 21 Retirement benefit schemes 2025 2024 Defined contribution schemes Charge to profit or loss in respect of defined contribution schemes 9.305 11.007 -24-
LANARKSHIRE LINKS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 22 Restricted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. At l April 2024 Incoming Resources resources expended Transfers At 31 March 2025 Stigma Free Lanarkshire Peer Support Workers- Adults Perinatal Mental Health Work Community Health and Wellbeing Fund Mental Health and Wellbeing OffIr SL Scottish Mental Health and Film Festival Mental Heatth and Wellbeing NL Engagement & Participation Network Award5 ForAJI Fund 59,135 2.926 4.196 154,000 74.664 (143.472) (73.990) (12.000) {3.600) 57.663 4.196 {4.071) (375) 3.904 20.962 20.962 14.758 25.582 13,000 22.139 (21.305) (28.561) 6.453 2.696 (16.464) {49.196) (9.073) (804) 19.644 10,571 135.909 333.447 {329.668) (33.243) 106,445 Prevlous year: At 1 April 2023 Incoming resources Resources expended Transfers At 31 March 2024 Stigma Free Lanarkshire Peer Support Workers - Adults Perinalal Mental Health Work Community Health and Wellbeing Fund Mental Health and Wellbeing Officer SL Scottish Mental Health and Film Festival Mentsl Health and Wellbeing NL Engagement & Participation Network 52,167 26.157 4.196 124.202 74.664 (105.234) {97.091) (12,000) {804) 59.135 2.926 4.196 49.067 (37.717) (3.000) 8,350 20.962 20,962 8,442 3.042 25.193 28.921 (18.877) (6.381) 14,758 25,582 25.000 {26.996) 1.996 114.966 327.047 (292.296) (13.808) 135.909 -25-
LANARKSHIRE LINKS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 22 Restri¢ted funds (Continued) Purposes of Restricted Funds stigma Free Lanarkshire Represents fvnding from NHS LanaTkshire to finan the StwJma Free Lanarkshire Project. Transfers of £12,000 in the year {2024: £12.000) represent management charges transfetTed to o)ver eligible costs met by the general fund. Peer Support Workers - Adults Represents fijnding received from NHS Lanarkshire to cover the costs of employing. supporting and supeNising Ihree Peer Support Workers. Transfets of £3.600 in the year (2024". £Nil) represent management charges transferred to cover eligible costs met by the general fund. Perinatal Mental Health Work Represents funding received from NHS Lanarkshlre for costs relating to Ihe Perrnatal Mental Health Work. Community Health and Wellbeing Fund Represents funding received from VASL4N to run the Community Health and Weltbeing project. Transfers ol £375 in the year (2024: £3.000) represent management tharges transferred to cover eligtrjle costs met by the general fund. Mental Health and Wellbelng Officer SL Represents funding received from NHS Lanarkshtre to suppcxt the employment of a Mental Health & Wellbeing Officer to embed the prinaples of Go(Kl Mental Health for All auoss the statutory and voluntsry sector in South Lanarkshire (Good Mental Health forAII. NHS slIand 2015) Scottish Mental Health and Film Festival Represents funding reiVed from NHS Lanarkshire towards the costs of supportive resources and promotional work associated with the Scottish MentsE Heath and Film Festival project. Menlal Health and Wellbeing Represents funding received from NHS Lanarkshire tothprds costs relating to work associated with Mentsl Health and Wellbeing work. During the year ended 31 March 2025. £16.464 was transfeed to the Designated Fund (Unrestricted) representing purrthase of fixed assets {£3.216) and tntangible assets (£13.248). NL Engagement & Participation Network Represents funding received from North Lanarkshire Disabilty Forum towards costs of supportive resources for activities within community groups. During the year ended 31 Marth 2025. £804 was transferred to the Designated Fund (Unrestricted) representing purthase of fixed assets. Awards for All Fund Represents funding recetved from the Nationat Lottery Communty Fund towards the Mental Health Experience Groups helping the community to thrive. -26-
LANARKSHIRE LINKS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 23 Unrestricted funds - designated These are the designated funds which have been set aside out of unrestricted funds by the Trustees for specific purposes: At 1 April 2024 Resources expended Transfers At 31 March 2025 Designated Assets Fund Designated Intangible Asset Fund 8.369 (4.850) (1.656) 4.020 13.248 7,539 11,592 8.369 (6.506) 17.268 19.131 Previous year: At 1 Aprfl 2023 Resour$ expended Transfers At 31 March 2024 Designated Assets Fund 10.962 (4.765) 2.172 8.369 Purposes of Designated Funds Designated Assets Fund The Designated Assets Fund represents the net book value of the charivs fixed assets. distinguishing their value from the charitys unrestricted Generdl Fund immediately available for use. During the year ended 31 March 2025. £3.216 was transferred from Ihe Mental Health & Wellbeing Fund (Restricted) and £804 from the NL Engagement & Participation Fund {Restricted) representing the purchase of fixed assets. Designated Intangible Asset Fund The Designated Intangible Assets Fund represents the net trK)ok value of the charivs intangible assets, distinguishing their value from the charitys unrestricted General Fund immediately available for use. During the year ended 31 March 2025. £13.248 was transferred from the Mental Health and Wellbeing Fund (RestTiCted) representing the Purchase of intangible assets. -27-
LANARKSHIRE LINKS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 24 Unrestrlcted funds The income fijnds of the charity include the following designated funds which have been set astde out of unrestricted funds by the Trustees for specific purposes: At 1 Aprll 2024 Incoming Resources resources expended Transfers At 31 March 2025 General funds 170.799 122.415 (135.959) 15.975 173,230 Previous year. At 1 April 2023 Incoming resources Resources expended Transfers At 31 March 2024 General funds 156.632 131,236 (128.705) 11.636 170,799 25 Analysis of net assets between funds Unrestricted Unrestricted Restricted funds funds funds general designated 2025 2025 Total 2025 2025 At 31 March 2025: Intangible fixed assets Tangible assets Current assetsl(liabilities) Long temi liabilities 11.592 7.539 11,592 7.539 429,675 (150,000) 173.230 256,445 (150,000} 173.230 19.131 106.445 298,806 Unrestricted Unrestricted Restricted funds funds funds general designated 2024 2024 Total 2024 2024 At 31 March 2024: Tangible assets Cuffent assetsl{liabilities) Long tem liabilities 8.369 8.369 606.708 (300,000) 170.799 435,909 (300,000) 170.799 8.369 135,909 315.077 -28-
LANARKSHIRE LINKS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 26 Operating lease commitments Lessee At the reporting end date. the tharity had (xrtstanding commitments for future minimum lease payments under non-cancellable operating leases. which fall due as follows: 2025 2024 Within one year Between two and five year5 1.872 5.616 2,075 7.488 7.488 9.563 27 Related party transactions There were no disck)sable related party tranSaCnS durtng the year (2024 - none).