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 c￿tre 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 fina￿la1 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 d￿ritieS 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 cu￿ent 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. b￿annUal 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 re￿1ve 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 I￿￿1 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 p￿PIe 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 serVi￿S 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 gr￿jps. the OVe￿helmIng 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 I￿ues, 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 Ut￿lse 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 ha￿1 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 se￿1￿ 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 V￿rkIng 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 prev￿us￿ recorded video podcast of her eXperien￿S of stigma. recovery and volunteering. We then fac￿Etated 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 add￿Ssing 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 serVi￿S- 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 eXperIen￿S 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 V￿rk 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 supp￿1 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 car￿S are involved in the planning and delivery of health and sttial txre SeNt￿S. 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 pla￿d 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 th￿r voice or the voice of their loved one is heard on behalf of all service users and carers in designing better, pe￿on 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 V￿11 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 aCh￿ve our 0￿e￿iveS 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 ch*iV) was establish￿ by C￿nstItUtion on 11th Saptemtrfir 2002. Trust@@s s￿r￿d during IhÈ year and up to the date of signature (rf the financbal statements were: Tntstees and appolntrnent The rrembers of the M￿agernent Cornmittee are Ihe trustees for the purpose of charity law and we co1￿CtiV￿Y 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 SUb￿roUp of the M￿agernent 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 ne￿ssary) 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 C￿opted members shall serve until the nextAGM. The Committee may appoint cffice bearers to fill vaca￿18$ 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 L￿￿r￿M for a period of mntmurn of 6 rn{￿￿5 followng the signlng of the annual report and fin￿G￿31Staternents eath septern￿. We submit the annual retum to OSCR. We ensure all rented venues *e risk assÈssÈd. hav8 disabled aceAss and compliance with the reqUireM￿ts 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 v￿ekS (a minimum of 6 times per annum). Quarterly actimty reports provided to NLC & SLC. The managen￿nI 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 M￿t￿rShIp of the charity ￿en to indivxluals who: Use or have used rn￿￿1 heallh services in Lanarkshire. Care for or have cared for a person who uses or ha5 used mental hedth ServI￿S 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 var￿ty 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 statem￿tS 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 staten￿nts 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 ACCO￿15 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 ythe￿r 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 prefe￿nce 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