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2025-03-31-accounts

REGISTERED CHARITY NUMBER: SC037175

Report of the Trustees and

Financial Statements for the Year Ended 31 March 2025

for

LINKES [SCIO]

Brett Nicholls Associates Herbert House

24 Herbert Street Glasgow G20 6NB

LINKES [SCIO]

Contents of the Financial Statements for the Year Ended 31 March 2025

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 19

LINKES [SCIO]

Reference and Administrative Details for the Year Ended 31 March 2025

TRUSTEES

PRINCIPAL ADDRESS

REGISTERED CHARITY NUMBER

Community Rooms 200 Lincoln Avenue Knightswood Glasgow G13 3PP

SC037175

INDEPENDENT EXAMINER

Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB

BANKERS

CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling ME19 4JQ

Page 1

LINKES [SCIO]

Report of the Trustees for the Year Ended 31 March 2025

The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

In terms of the Charities and Trustee Investment (Scotland) Act 2005, our key objectives are:

I. The advancement of education

II. The advancement of health

III. The provision of recreational facilities, or the organisation of recreational activities with the object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended

In order to deliver these objectives, LINKES create opportunities for social, cultural and educational activities that promote interaction and integration between all residents of the Lincoln Flats and the surrounding environs. In particular, LINKES aim to provide the following:

I. Groups/activities/events/information/trips that advance education of participants

II. Groups/activities/events/information/trips that advance health of participants

III. To utilise the facilities in 200 and 160 Lincoln Avenue to benefit the community

In order to achieve our aims, we do this through three strands of work:

All of our work is developed in response to the needs of the community. This year, we carried out community engagement activities, engaging with 1,638 people, mainly face to face, about their needs and what community activities were most important to them. Activities rated as the highest priority (with the highest priority first) were activities for children and young people, English classes, activities for women, support with food and support with signposting and welfare. We have used this information to plan and further develop our services.

The trustees would also like to thank our amazing staff and volunteer team, who all work extremely hard to support the community, and without which we wouldn’t have been able to deliver our extensive programme of activities and support.

Page 2

LINKES [SCIO]

Report of the Trustees for the Year Ended 31 March 2025

ACHIEVEMENT AND PERFORMANCE Charitable activities

Community

Accredited Literacies / Beginners ESOL

In partnership with Glasgow Clyde College, we successfully ran an accredited Literacies / Beginners ESOL class, delivered two mornings per week, over 32 weeks. A total of 19 learners attended, supported by the essential Big Voices mobile crèche, which cared for 11 children throughout the year. This provision ensured parents could fully participate while children engaged in age-appropriate activities.

Conversational ESOL

Working closely with ESOL Scotland, we delivered weekly Conversational ESOL classes for 33 weeks. This year, we expanded the service to include two additional smaller learning groups within the existing provision, enabling us to support learners at different stages within the same class. Each group was facilitated by a dedicated volunteer tutor from Glasgow ESOL Forum.

Lunch Club

We hosted 40 weekly lunch club sessions, each attended by around 20 participants. Guests enjoyed a nutritious three-course meal followed by a lively game of bingo, fostering a warm, welcoming, and inclusive environment. Over the course of the year, six new members joined.

Cultural celebrations were a key highlight, including:

Women's Group

Over 32 sessions, the women’s group maintained strong weekly attendance, averaging 18 participants. The integrated crèche supported 11 children, enabling accessibility for mothers and offering valuable developmental and social experiences for the children.

Key highlights included:

Beyond in-person activities, our WhatsApp community continues to thrive, connecting with 145 women digitally.

One Women’s Group Attendee shared, "When I attend the group...I feel welcome and relieved being there, chatting instead of sitting alone in the house. You can get stressed at home."

Another attendee stated, "I shared what I learned with my husband and even my children. It’s great for me to go to the group, have a cup of coffee, a biscuit and meet my friends."

"I feel the group is very good for my health and positivity. It’s good for me to come to the group because the group is helpful, we learn new things, and we experience something new. We find out about helpful information. I have positive energy when I come and feel positive around the women."

Men's Group

We deliveried 48 sessions of our men's group where members continued to work on the Model Railway and attended three Model Rail Shows, strengthening both their hobby, skills and social bonds.

One participant said, "It's comradeship, it brings people together. You can know as much or as little (about trains) and you'll always get help here."

Page 3

LINKES [SCIO]

Report of the Trustees for the Year Ended 31 March 2025

Community Support

Support and Signposting Drop-ins

In 2024-25, our Support and Signposting drop-ins served 262 individuals across 104 sessions, achieving increased attendance despite reducing our weekly sessions from three to two. We addressed 1,024 enquiries - nearly double last year's figures - with benefits, food insecurity, and fuel poverty being the most prevalent concerns.

Interpreter services were used by 46% of attendees, reflecting our commitment to accessibility and this represents a slight increase from the previous year. Our impact evaluation showed 100% of surveyed participants found our support helpful, with 66% rating the service as "excellent" and the remainder as "good."

As one attendee shared: "People tell me without LINKES (drop-in service), they would not know where to go. They are confident to come here and ask for help. It is hard for them with phone appointments with other organisations with language barriers, but here they can speak with someone face to face and have Arabic interpreters, which is very helpful."

Another attendee expressed: "I think you are fitting all the needs to help people. We need things like this to help people. You've done me brilliant!"

Addressing Food Insecurity

As one of the area's primary food bank referrers, LINKES addressed 206 food poverty-related inquiries this year. Our valued partnership with St. Vincent De Paul and the Lincoln Community Kitchen provided consistent access to free meals, clothing, household essentials, and toiletries throughout April 2025.

We enhanced our food security initiative by strengthening our collaboration with Feeding Britain and Wheatley Homes to develop our Community Supermarket. Following comprehensive community engagement, volunteer recruitment events, and stocking operations, the supermarket was prepared for the April 2025 launch.

In total across all programmes, we provided at least 4,077 free meals or food portions to people across this period.

Food Forest Initiative

Our committed volunteer team continued to cultivate and expand the community forest garden, successfully growing garlic, onions, leeks, and strawberries while maintaining our established fruit trees. Volunteers enhanced their skills through participation in the Glasgow Food and Climate Action Networks Foraging Workshop, where they learned to identify local wild foods, and attended various community events to build knowledge and confidence.

A Food Forest volunteer reflected: "When I mentioned the idea of a food forest to LINKES you took on my ideas and kept me involved and I'm really happy to be a part of it and contributing and having (the garden) just down the road from me."

Another volunteer shared: "Sarah has been extremely supportive to me since coming to Linkes. She has helped me gain more confidence in myself and my abilities. This in turn has impacted my life in so many ways from feeling less anxious about putting my views forward to feeling like I can share my knowledge as it is valid."

Employability Skills Development

Responding directly to needs identified in our 2023 community engagement and cost of living discussions, Linkes launched a new employability program in partnership with GCVS. The initiative engaged 17 community members, with three completing the full program and earning accredited employability qualifications. An additional three participants received the Multiply certification, enhancing their numeracy and digital literacy.

Participants reported significant personal development:

"Before coming today I did not think I had leadership skills but I realise from coming to the course today that I do have those skills."

Another attendee noted: "Before I did not know how to look for jobs and how to apply but now after completing the course I am able to search for jobs and make applications."

Staff observed meaningful progress: "Alia said the course has been very very useful, she has lots of experience in her home country but none in the UK. Alia's been scared about how to get started but after completing the employability course she has more confidence and has found it useful knowing what to write on her CV as she didn't have one before attending the course."

Page 4

LINKES [SCIO]

Report of the Trustees for the Year Ended 31 March 2025

Children and Young People

Over the past year, we’ve delivered a vibrant, child-centred programme that has truly come to life on the estate. Our commitment to play and youth development has created lasting impact for children, young people, and families in our community.

We hosted 80 fun and engaging after-school play sessions at Lincoln Avenue, welcoming 150 children throughout the year, including 20 Art Clubs to spark creativity, 10 Create and Play sessions blending imagination and fun, and 50 football sessions, promoting teamwork and encouraging health activity.

Our youth programme also made a strong impact, with 25 young people attending 32 sessions, including outdoor adventures and skill-building activities. Importantly, 6 peer volunteers stepped up as leaders, contributing over 70 hours at our holiday clubs and gaining invaluable experience.

As part of our Social Action Youth Project, 6 young people took part in 8 sessions, building confidence and learning how to lead change in their community.

School holidays were action-packed, with 8 exciting weeks of holiday clubs. Across the year, we recorded an incredible 1,066 attendances, offering enriching activities like day trips, arts and crafts, and sports. To keep everyone fuelled and ready to play, we served 710 lunches, 767 snacks and 130 dinners!

Our youngest community members were included too as 65 families joined Boogie Babies sessions, benefitting 80 children aged 5 and under through music, movement, and social connection.

Empowering Youth Voice and Action

Thanks to funding support, we’ve also amplified young people’s voices across the estate. They’ve shared their vision for a better community, one with safe places to play and connect. Through the Youth Social Action Group, young people campaigned for change, creating petitions, raising awareness, and proposing improvements to the current youth club. Their hard work paid off - a brand-new play area was successfully installed!, offering a safe, welcoming space for local children to enjoy.

We celebrated this fantastic achievement in December, joined by over 100 residents at the grand opening of the new play park, a true milestone for the community and a testament to the power of youth-led change.

Our children and young people were given the chance to reflect on their experiences at Linkes through writing and drawing, and their words spoke volumes.

From colourful pictures to thoughtful messages, they expressed feelings of:

"Greener", "Joy", "2024 is the best", "Together", "Happiness" and "Smiling"

FINANCIAL REVIEW

Financial position

The charity incurred an overall net deficit of £63,015 for the year ended 31 March 2025 (2024: surplus of £77,411). This comprised a deficit on unrestricted funds of £5,256 and a deficit on restricted funds of £57,759. The deficit in restricted funds represents planned net expenditure of funds brought forward from the previous year, and so represents a timing difference rather than unexpected costs or a deficit in funds.

At balance date, reserves stood at £132,873 (2024: £195,888) with £102,057 of these being unrestricted (2024: £107,313) and £30,816 being restricted funds (2024: £88,575).

Reserves policy

It is the policy of the Charity to maintain unrestricted funds, which are free reserves of the Charity, at a level equivalent to three to six month's ordinary running costs. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the organisations current activities while consideration is given to ways in which additional funds may be raised.

Based on the accounts for the year ended 31 March 2025, running costs for 3 months amounts to £67,998. At balance date, the charity held unrestricted, free reserves of £77,727 (2024: £64,837), with an additional £24,330 of designated funds (2024: £42,476). The trustees are satisfied that this policy is being met and intend to continue to build unrestricted reserves in the future.

Page 5

LINKES (SCIO] Report of Ihe Trustees for the Year Ended 31 March 2025 FUTURE PLANS The LINKES Trustees continue to be bold and ambitious lor the future. To ensure the organisalion remains effecllve and to maximise LINKES ability lo deliver for the community il serves, the Board and staff m8mb8rs wll explore a Process 10 lay oul a mulll-year slralegy an(J vlslon ¢Jvcunieiil for the lulure. Additionally, the Drganisation will note an important mikslone ol fomially tuming 20 years old in January 2026 in Its cu￿nt guise as a registered charily. This will be an opportunity for community conneclion and celebration ol Ihe social impact LINKES cre8t&s. We wll., - Conlinue to engage with the local community to identify rèspo)nd to need. Maintain Ihfee community facilities in 200 Lincoln Avenue Icommunily rooms), 1 SO Lincoln Avenue (youth b88el and 160 Llncoln Av*nue {¢ommunily shopl. Deliver our weekly programme of groupworf< {Wornen's Group, M8n's Group and Lunch Club) and leamlng acbmties Indudlny ESUL classes, Lonversalional ESOL and other relevanl courses. Provide 8 range of eommunity support 8dtvi1189. whith includes our supp(xl 8nd sionposling drops in and working in partnership with Feeding Britaln 8nd Wheatley Homes lo develop a community larder on Ihe estate. Deliver 8 vibrant programm8 01 tem) ilme and hcsllday acllvllles for chlldren and youThJ people, Includlng plgy sesslons. football, sport, arts actlvllles and ouldoor acliville? aa well as dellvtring Boogie 8abie8. - Coordinate 8 programme of cornmunity events. as and when possible. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document Tho orgonisation was e&labli6h•d in 2002 as a local communlly grcup, on 26 January 2006 bec8m8 a r@gisler8d Charity ard on 17 January 2011 bec8m& 8 Company Limited by Guaranlee. On 21 August 2012 Ihe organisation ceased lo be a Company Limited by Guarantee and converted to a Scoltish Charitable Incorporated Organisalion ISCIOI, following the r8commendalion of the Oflice ol Ihe Scollish Charity Regulaior. The or9anisalion is governed ty lis Trustees, who tneet regularly lo conlrol ihe acliyities cl the 0r9ani38tl￿. Recrullment and appolntment of new tNstees The Tnjslee Committee Members are elected at each Annual General Meeting. Al the AGM in Seplember 2024, mambershlp elected ten committee members. Koy Management R•mun•ratlon In th8 opinion ol th8 Irus18es Ih8r8 is one mernber of key management. Ihg Sgnior ComrNnity Develcpmenl worker, now know as Co-Director (J'ob share). The total employer cosl iel8ling lo this post for the year ended 31 March 2025 was £47,386 12024.. £41,126). Rlsk management The Inislee mprnbers have a88&SSod Ihè major risks lo which an organisalion is exwsed and are satisfied that systems are in place lo miligale exposure lo these. Approve(J by order of Ihe board of Iruslees on . and sl9ned on its behalf by.. Page 6

Independent Examiner's Report to the Trustees of LINKES [SCIO]

I report on the accounts for the year ended 31 March 2025 set out on pages eight to nineteen.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention :

have not been met; or

Fellow of the Association of Chartered Certified Accountants Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB

Date: .............................................

Page 7

LINKES [SCIO]

Statement of Financial Activities for the Year Ended 31 March 2025

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
38,210
Other trading activities
4
9,682
Investment income
5
448
Other income
6
5,000
Total
53,340
EXPENDITURE ON
Charitable activities
7
Community Development Activities
58,596
NET INCOME/(EXPENDITURE)
(5,256)
RECONCILIATION OF FUNDS
Total funds brought forward
107,313
TOTAL FUNDS CARRIED FORWARD
102,057		 Restricted
funds
£
155,635
-
-
-
155,635
213,394
(57,759)
88,575
30,816		 2025
Total
funds
£
193,845
9,682
448
5,000
208,975
271,990
(63,015)
195,888
132,873		 2024
Total
funds
£
301,081
2,026
301
5,000
308,408
230,997
77,411
118,477
195,888

CONTINUING OPERATIONS

This statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities in both years.

Comparative figures for the previous year by fund type are shown in Note 12.

The notes on pages 10-19 form part of these financial statements

Page 8

LINKES ISCIOI Balance Sheet 31 March 2025 2025 2024 Notes CURRENT ASSETS Oebtois Cabli ai bank alld in h8nd 14 312 134,551 542 205,188 134.863 205.730 CREDITORS Aiiitsuiilts Idlliiig due williiii oiie year 15 11,9901 19,842) NET CURRENT ASSETS 132.873 195,888 TOTAL ASSETS LESS CURRENT LIABILITIES 132,873 196,888 NET ASSETS 132,873 195,888 FUNDS Unfestricled funds.. General fund T￿d0r TLtsl Poslcode Lottery 17 77.727 23.250 1.080 64,837 18,045 24,431 102.057 107,313 Reslricteé funds 30.816 88,575 TOTAL FUND3 132.873 195,888 The financial slalements were approved by the Board of Twslees and aulhorised for Issue on and were Signed on ils behall by.. The notes on pages 10-19 form part of these financial slalemenls Page 9

LINKES [SCIO]

Notes to the Financial Statements for the Year Ended 31 March 2025

1. GENERAL INFORMATION

LINKES [SCIO] ("the charity") is a Scottish charitable incorporated organisation governed by its Constitution. It was registered as a charity in Scotland (registered number SC037175) on 7 February 2013. Its registered address is Community Rooms, 200 Lincoln Avenue, Knightswood, Glasgow, G13 3PP.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared on an accruals basis, and on a going concern basis, in accordance with: - the Charities and Trustee Investment (Scotland) Act 2005;

The charity meets the definition of a public benefit entity under FRS 102.

Assets and liabilities are initially recognised at historical cost or transaction value, unless otherwise stated in the relevant accounting policy.

The financial statements are presented in UK sterling, which is the charity's functional currency, and rounded to the nearest pound.

There have been no changes to the basis of preparation this financial year or to the previous financial year's financial statements.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial Instruments

The charity has financial assets and financial liabilities that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Page 10

continued...

LINKES [SCIO]

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

Taxation

LINKES is a charity within the meaning of Section 467 of the Corporation Tax Act 2010. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 and section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied for charitable purposes only.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

3. DONATIONS AND LEGACIES

Unrestricted
Restricted
funds
funds
£
£
Donations
1,543
-
Grants
36,667
155,635
38,210
155,635		 2025
Total
funds
£
1,543
192,302
193,845		 2024
Total
funds
£
1,725
299,356
301,081

Page 11

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LINKES [SCIO]

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

3. DONATIONS AND LEGACIES - continued

Grants received, included in the above, are as follows:

2025 2024
£ £
GCC Area Committee 5,000 6,000
Robertson Trust 15,000 15,000
BBC Children in Need 1,000 32,500
Big Lottery 49,795 48,016
Impact Funding Partners 25,083 24,084
Tudor Trust 36,667 32,500
GCC - Children's Holiday Food Programme 5,959 5,204
Virgin Money Foundation 15,000 500
Glasgow Communities Fund 27,048 27,048
Youth Social Action Fund - 21,569
Glasgow Mental Health & Wellbeing Fund 9,500 6,425
National Lottery - Cost of Living - 55,510
People's Postcode Lottery - 25,000
GCC - Let's Grow Together 2,250 -
192,302 299,356
4. OTHER TRADING ACTIVITIES
2025 2024
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Lunch Club 9,682 - 9,682 2,026
5. INVESTMENT INCOME
2025 2024
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Deposit account interest 448 - 448 301
6. OTHER INCOME
2025 2024
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Employment Allowance 5,000 - 5,000 5,000

Page 12

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LINKES [SCIO]

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

7. CHARITABLE ACTIVITIES COSTS

7.
CHARITABLE ACTIVITIES COSTS
Direct
Support
Costs (see
costs (see
note 8)
note 9)
£
£
Community Development Activities
262,978
9,012
8.
DIRECT COSTS OF CHARITABLE ACTIVITIES
2025
£
Staff costs
175,729
Risk Assessment
-
Insurance - Project specific
1,096
Website Maintenance
72
Staff Travel
105
Cleaning and Toiletries
250
Computer Maintenance
1,000
Disclosures
43
Donations/Hardship
317
Furniture and Fittings
1,899
Office Supplies & Stationery
1,738
Postage and Carriage
222
Publicity and Printing
968
Repairs and Maintenance
1,658
Sage Cover
1,402
Telecommunications
1,961
Creche for Classes
18,642
Men's Group
2,422
Exercise Class
1,025
Seniors
4,355
Women's Groups
1,955
Youth Groups - activities, trips & outings
13,191
Equipment
243
Recruitment
243
ESOL Classes
2,056
Volunteer Expenses
95
Food Programmes
7,976
International Women's Day
-
Sessional Staff
9,885
Subscriptions
680
Community Garden
2,849
Community Integration Events
1,099
Drop In
5,225
Boogie Babies
2,577
262,978		 Totals
£
271,990
2024
£
132,789
504
879
432
294
228
781
36
433
205
1,291
216
1,589
1,446
657
1,825
-
2,443
-
4,598
5,103
9,825
395
460
18,356
596
5,113
1,733
26,628
377
-
1,944
3,110
2,282
226,568

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LINKES [SCIO]

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

9. SUPPORT COSTS

2025 2024
£ £
Staff, Board & Volunteer Training and
Development 5,395 2,253
Staff, Board & Volunteer Wellbeing 1,028 430
Independent Examination 1,290 1,020
HR Services 1,239 671
Bank charges 60 55
9,012 4,429

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

11. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Office and Project Staff (inc sessional)		 2025
£
155,503
12,901
7,325
175,729
2025
9		 2024
£
117,812
9,352
5,625
132,789
2024
8

No employees received emoluments in excess of £60,000.

Page 14

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LINKES [SCIO]

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
59,725
241,356
Other trading activities
2,026
-
Investment income
301
-
Other income
5,000
-
Total
67,052
241,356
EXPENDITURE ON
Charitable activities
Community Development Activities
35,493
195,504
NET INCOME
31,559
45,852
Transfers between funds
(66)
66
Net movement in funds
31,493
45,918
RECONCILIATION OF FUNDS
Total funds brought forward
75,820
42,657
TOTAL FUNDS CARRIED FORWARD
107,313
88,575
13.
TANGIBLE FIXED ASSETS
Fixtures
and
Computer
fittings
equipment
£
£
COST
At 1 April 2024 and 31 March 2025
8,313
2,582
DEPRECIATION
At 1 April 2024 and 31 March 2025
8,313
2,582
NET BOOK VALUE
At 31 March 2025
-
-
At 31 March 2024
-
-		 Total
funds
£
301,081
2,026
301
5,000
308,408
230,997
77,411
-
77,411
118,477
195,888
Totals
£
10,895
10,895
-
-

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LINKES [SCIO]

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025
2024
£
£
Prepayments
312
542
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
£
£
PAYE Payable
880
-
Deferred income
-
9,002
Accrued expenses
1,110
840
1,990
9,842
Deferred income comprises income received for projects which LINKES was not entitled to until the following year.
2025
2024
£
£
At 1 April
9,002
-
Deferred in year
-
9,002
Released in year
9,002
-
At 31 March
-
9,002
16.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
2025
2024
Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
£
£
£
£
Current assets
104,047
30,816
134,863
205,730
Current liabilities
(1,990)
-
(1,990)
(9,842)
102,057
30,816
132,873
195,888		 2025
2024
£
£
Prepayments
312
542
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
£
£
PAYE Payable
880
-
Deferred income
-
9,002
Accrued expenses
1,110
840
1,990
9,842
Deferred income comprises income received for projects which LINKES was not entitled to until the following year.
2025
2024
£
£
At 1 April
9,002
-
Deferred in year
-
9,002
Released in year
9,002
-
At 31 March
-
9,002
16.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
2025
2024
Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
£
£
£
£
Current assets
104,047
30,816
134,863
205,730
Current liabilities
(1,990)
-
(1,990)
(9,842)
102,057
30,816
132,873
195,888		 2025
2024
£
£
Prepayments
312
542
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
£
£
PAYE Payable
880
-
Deferred income
-
9,002
Accrued expenses
1,110
840
1,990
9,842
Deferred income comprises income received for projects which LINKES was not entitled to until the following year.
2025
2024
£
£
At 1 April
9,002
-
Deferred in year
-
9,002
Released in year
9,002
-
At 31 March
-
9,002
16.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
2025
2024
Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
£
£
£
£
Current assets
104,047
30,816
134,863
205,730
Current liabilities
(1,990)
-
(1,990)
(9,842)
102,057
30,816
132,873
195,888		 2025
2024
£
£
Prepayments
312
542
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
£
£
PAYE Payable
880
-
Deferred income
-
9,002
Accrued expenses
1,110
840
1,990
9,842
Deferred income comprises income received for projects which LINKES was not entitled to until the following year.
2025
2024
£
£
At 1 April
9,002
-
Deferred in year
-
9,002
Released in year
9,002
-
At 31 March
-
9,002
16.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
2025
2024
Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
£
£
£
£
Current assets
104,047
30,816
134,863
205,730
Current liabilities
(1,990)
-
(1,990)
(9,842)
102,057
30,816
132,873
195,888		 2025
2024
£
£
Prepayments
312
542
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
£
£
PAYE Payable
880
-
Deferred income
-
9,002
Accrued expenses
1,110
840
1,990
9,842
Deferred income comprises income received for projects which LINKES was not entitled to until the following year.
2025
2024
£
£
At 1 April
9,002
-
Deferred in year
-
9,002
Released in year
9,002
-
At 31 March
-
9,002
16.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
2025
2024
Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
£
£
£
£
Current assets
104,047
30,816
134,863
205,730
Current liabilities
(1,990)
-
(1,990)
(9,842)
102,057
30,816
132,873
195,888
2025 2024
£ £
9,002 -
- 9,002
9,002 -
- 9,002
2025
Total
funds
£
134,863
(1,990)
132,873		 2024
Total
funds
£
205,730
(9,842)
195,888

Comparatives for analysis of net assets between funds

2024 2023
Total
funds
£
119,317
(840)
118,477
Unrestricted
Restricted		 Total
funds funds funds
£ £ £
Current assets 107,313 98,417 205,730
Current liabilities - (9,842) (9,842)
107,313 88,575 195,888

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LINKES [SCIO]

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

17. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Tudor Tust
Postcode Lottery
Restricted funds
BBC Children in Need
National Lottery Community Fund
Impact Funding Partners
Virgin Money Foundation
GCC - Children's Holiday Food Programme
Robertson Trust
Youth Social Action Fund
Glasgow Mental health & Wellbeing Fund
National Lottery - Cost of Living
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Tudor Tust
Postcode Lottery
Restricted funds
GCC Area Committee
BBC Children in Need
National Lottery Community Fund
Impact Funding Partners
Virgin Money Foundation
GCC - Children's Holiday Food Programme
Glasgow Communities Fund
Robertson Trust
Youth Social Action Fund
Glasgow Mental health & Wellbeing Fund
National Lottery - Cost of Living
Let's Grow Together
TOTAL FUNDS		 Net
movement
At
At 1/4/24
in funds
31/3/25
£
£
£
64,837
12,890
77,727
18,045
5,205
23,250
24,431
(23,351)
1,080
107,313
(5,256)
102,057
13,261
(13,261)
-
6,651
2,119
8,770
1,652
(1,652)
-
2,962
(2,962)
-
-
1,212
1,212
-
2,303
2,303
5,712
(5,712)
-
3,447
2,649
6,096
54,890
(42,455)
12,435
88,575
(57,759)
30,816
195,888
(63,015)
132,873
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
16,673
(3,783)
12,890
36,667
(31,462)
5,205
-
(23,351)
(23,351)
53,340
(58,596)
(5,256)
5,000
(5,000)
-
1,000
(14,261)
(13,261)
49,795
(47,676)
2,119
25,083
(26,735)
(1,652)
15,000
(17,962)
(2,962)
5,959
(4,747)
1,212
27,048
(27,048)
-
15,000
(12,697)
2,303
-
(5,712)
(5,712)
9,500
(6,851)
2,649
-
(42,455)
(42,455)
2,250
(2,250)
-
155,635
(213,394)
(57,759)
208,975
(271,990)
(63,015)

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LINKES [SCIO]

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

17. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net Transfers
movement between At
At 1/4/23 in funds funds 31/3/24
£ £ £ £
Unrestricted funds
General fund 59,779 5,124 (66) 64,837
Tudor Tust 16,041 2,004 - 18,045
Postcode Lottery - 24,431 - 24,431
75,820 31,559 (66) 107,313
Restricted funds
BBC Children in Need 12,731 530 - 13,261
National Lottery Community Fund 9,076 (2,425) - 6,651
Impact Funding Partners - 1,652 - 1,652
Virgin Money Foundation 15,000 (12,038) - 2,962
GCC - Children's Holiday Food Programme 1,158 (1,224) 66 -
Christina Hendrie Fund 526 (526) - -
Youth Social Action Fund 397 5,315 - 5,712
Scottish Power 3,769 (3,769) - -
Glasgow Mental health & Wellbeing Fund - 3,447 - 3,447
National Lottery - Cost of Living - 54,890 - 54,890
42,657 45,852 66 88,575
TOTAL FUNDS 118,477 77,411 - 195,888
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 9,552 (4,428) 5,124
Tudor Tust 32,500 (30,496) 2,004
Postcode Lottery 25,000 (569) 24,431
67,052 (35,493) 31,559
Restricted funds
GCC Area Committee 6,000 (6,000) -
BBC Children in Need 32,500 (31,970) 530
National Lottery Community Fund 48,016 (50,441) (2,425)
Impact Funding Partners 24,084 (22,432) 1,652
Virgin Money Foundation - (12,038) (12,038)
GCC - Children's Holiday Food Programme 5,204 (6,428) (1,224)
Glasgow Communities Fund 27,048 (27,048) -
Robertson Trust 15,000 (15,000) -
Christina Hendrie Fund - (526) (526)
Youth Social Action Fund 21,569 (16,254) 5,315
Scottish Power - (3,769) (3,769)
Glasgow Mental health & Wellbeing Fund 6,425 (2,978) 3,447
National Lottery - Cost of Living 55,510 (620) 54,890
241,356 (195,504) 45,852
TOTAL FUNDS 308,408 (230,997) 77,411

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LINKES [SCIO]

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

18. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025 nor for the year ended 31 March 2024.

19. PURPOSES OF UNRESTRICTED FUNDS

General funds - the unrestricted, 'free reserves' of the charity

Tudor Trust - funding towards the ongoing operational costs of the charity

People’s Postcode Lottery - funding towards the ongoing operational costs and project costs of the charity

20. PURPOSES OF RESTRICTED FUNDS

BBC Children in Need - funding a proportion of our Child and Youth Development Worker's salary, sessional staff costs and a diverse programme of activities and trips for the children and young people on and around the estate.

Christine Hendrie Fund - funding for term time play session and Boogie Babies

Glasgow City Council, Area Committee - contribution to our emergency response food delivery project.

Glasgow City Council Holiday Food Programme (Holiday Hunger) - funding to provide healthy snacks to the children and young people attending our holiday programmes and for additional sessional staff.

Glasgow City Council Glasgow Communities Fund - creche provision for ESOL classes and a contribution to salaries.

GCVS Glasgow Mental Health & Wellbeing Fund - a contribution to our groupwork programme including venue hire, activities and sessional staff.

Impact Funding Partners - funding for our groupwork programme ((Women’s Group, Men’s Group, Lunch club) including activities, creche, sessional staff, and creche for our Conversational ESOL class.

Let's Grow Together - Funding to be used towards the Forest Garden.

National Lottery Community Fund - funding core salaries, running costs and contribution to groupwork activities and events.

National Lottery Community Fund, Cost of Living - funding our support and signposting drops in, support and food related activities and contribution to salaries and running costs.

Robertson Trust - funding to be used towards salaries and running costs.

Scottish Power Foundation - contribution to our food work, including food hub, forest garden and contribution to salaries.

Virgin Money Foundation - funding a contribution to our community support and food related activities and a contribution to salaries and running costs.

Youth Social Action Fund - funding our Youth Social action group activities, training and residential weekend for young people as well as sessional staff and a contribution to salaries.

Page 19