**Charity registration number SC043205 (Scotland)**
## **DRINK LINK SCIO**
# **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2025**
## **DRINK LINK SCIO**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **Trustees**
**Charity number (Scotland)**
SC043205
## **Principal address**
**Independent examiner**
Thyme Tax & Accountancy Limited 36 Angusfield Avenue Aberdeen Aberdeenshire United Kingdom AB15 6AQ
## **DRINK LINK SCIO**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees report|1 - 2|
|Independent examiner's report|3|
|Statement of financial activities|4|
|Statement of financial position|5|
|Notes to the financial statements|6 - 12|
## **DRINK LINK SCIO**
## **TRUSTEES REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
The Trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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**
1. To relieve the needs of people negatively affected by alcohol abuse,
2. To advance education in the field of alcohol misuse; and
3. To advance health by promoting the provision of support services to those affected by alcohol misuse .
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
## **Achievements and performance**
In the current year, we have been pulling together an employability programme, which would support those individuals into work, who have been affected by someone else’s drinking. This includes training, helping people with their CVs and providing mentors to assist where necessary. We are currently in the pilot stage of this project and plan to roll it out shortly to the wider community.
Since launching our family and friends website, we have also been working on optimising the content. We hope that in turn, this will enable us to partner with relevant organisations, so that we can work together to signpost all those services appropriate to those who have been affected by indirect alcohol misuse.
- 1 -
DRINK LINK SCIO
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Flnanclal revlew
It IS the policy of the Charity that unrestricted funds which have not been designated for a specific use should be
maintained at a level equivalent to between three and six month's expenditure. The Trustees consider that reserves at this
level will ensure that, in the event of a significant drop in f unding, they will be able to continue the Charitws current
activities while consideration is given to ways in which additional funds may be raised. Thi5 level of reserves has been
maintained throughout the year.
The balance held as unrestricted funds at 31 March 2025 was £8,219. Actual 3 month cash payments totalled £1,527. The
current level of reserves IS therefore higher than is needed.
The Trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to
mitigate exposure to the major risks.
Future pl•nJ
In the following year, we will look to roll out those programmes noted at achievements & performance.
Stru¢tur¢. 8ov•rn•n¢¢ •nd m•fi•8•ment
The charity is controlled by its governing document and constitutes a Scottish Charitable Incorporated Organisation ISCIOI.
The Tiustees wl)o served during the year and up to the dale of sigiialure of the financial statements were:
The Trustees report was approved by the Board of Trustees.
Trustee
Dated- l November 2025
## **DRINK LINK SCIO**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF DRINK LINK SCIO**
I report on the financial statements of the Charity for the year ended 31 March 2025, which are set out on pages 4 to 12.
## **Respective responsibilities of Trustees and examiner**
The Charity’s Trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity's Trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
My examination is 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 financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from the 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 financial statements.
In connection with my examination, no other matter except that referred to in the previous paragraph has come to my attention:
- (a) which gives me reasonable cause to believe that in any material respect the requirements:
- (i) to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
- (ii) to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;
have not been met or
- (b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
Thyme Tax & Accountancy Limited
36 Angusfield Avenue Aberdeen Aberdeenshire AB15 6AQ United Kingdom
Dated: 1 November 2025
- 3 -
## **DRINK LINK SCIO**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**Notes**
**£**
**£**
**Income and endowments from:**
Donations and legacies
**3**
5,462
-
Other income
**4**
-
-
**Total income**
5,462
-
**Expenditure on:**
Raising funds
**5**
328
-
Charitable activities
**6**
3,282
2,500
**Total expenditure**
3,610
2,500
**Net income/(expenditure)**
1,852
(2,500)
Transfers between funds
-
-
**Net movement in funds**
**8**
1,852
(2,500)
**Reconciliation of funds:**
Fund balances at 1 April 2024
6,366
2,500
**Fund balances at 31 March 2025**
8,218
-|**Total**
**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**2025**
**2024**
**2024**
**2024**
**£**
**£**
**£**
**£**
5,462
1,073
-
1,073
-
2
-
2
5,462
1,075
-
1,075
328
258
-
258
5,782
1,848
-
1,848
6,110
2,106
-
2,106
(648)
(1,031)
-
(1,031)
-
(2,500)
2,500
-
(648)
(3,531)
2,500
(1,031)
8,866
9,897
-
9,897
8,218
6,366
2,500
8,866|
|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
- 4 -
## **DRINK LINK SCIO**
## **STATEMENT OF FINANCIAL POSITION**
## _**AS AT 31 MARCH 2025**_
|**2025**
**Notes**
**£**
**Current assets**
Cash at bank and in hand
21,102
**Current liabilities**
**12**
(12,884)
**Net current assets**
**The funds of the Charity**
Restricted income funds
**13**
Unrestricted funds
**14**|**2024**
**£**
**£**
18,892
(10,026)
8,218
-
8,218
8,218|**£**
8,866|
|---|---|---|
|||2,500
6,366|
|||8,866|
The financial statements were approved by the Trustees on 1 November 2025
**Trustee**
- 5 -
## **DRINK LINK SCIO**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **1 Accounting policies**
## **Charity information**
Drink Link SCIO is a Scottish Charitable Incorporated Organisation (SCIO).
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the Charity's constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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)". The Charity is a Public Benefit Entity as defined by FRS 102.
The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
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 concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.
## **1.4 Income**
Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the Charity has been notified 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.
- 6 -
## **DRINK LINK SCIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **1 Accounting policies**
**(Continued)**
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
## **1.6 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## _**Basic financial assets**_
Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including trade and other payables and bank loans are initially 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 interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.
## **1.7 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
- 7 -
## **DRINK LINK SCIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **2 Critical accounting estimates and judgements**
In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## **3 Income from donations and legacies**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|Donations and gifts|-|19|
|Grants|5,462|1,054|
||5,462|1,073|
## **4 Other income**
|||**Unrestricted**|**Unrestricted**|
|---|---|---|---|
|||**funds**|**funds**|
|||**2025**|**2024**|
|||**£**|**£**|
||Other income|-|2|
|**5**|**Raising funds**|||
|||**Unrestricted**|Unrestricted|
|||**funds**|funds|
|||**2025**|2024|
|||**£**|£|
||Insurance|328|258|
|||328|258|
- 8 -
## **DRINK LINK SCIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **6 Expenditure on charitable activities**
|**Direct costs**
Marketing
Training
Employability
**Share of support and governance costs (see note 7)**
Support
Governance
**Analysis by fund**
Unrestricted funds
Restricted funds
**7**
**Support costs allocated to activities**
Subscriptions
Website development
Governance costs
**Governance costs comprise:**
Independent examination|**2025**
**£**
2,025
80
2,625
4,730
732
320
5,782
3,282
2,500
5,782
**2025**
**£**
25
707
320
1,052
**2025**
**£**
320
320|**2024**
**£**
1,348
-
-|
|---|---|---|
|||1,348
200
300|
|||1,848|
|||1,848
-|
|||1,848|
|||**2024**
**£**
25
175
300|
|||500|
|||**2024**
**£**
300|
|||300|
- 9 -
## **DRINK LINK SCIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**8**|**Net movement in funds**|**2025**|**2024**|
|---|---|---|---|
|||**£**|**£**|
||The net movement in funds is stated after charging/(crediting):|||
||Fees payable for the independent examination of the charity's financial statements|-|-|
||- for the independent examination of the charity's financial statements|320|300|
## **9 Trustees**
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.
## **10 Employees**
The average monthly number of employees during the year was:
|The average monthly number of employees during the year was:|||
|---|---|---|
||**2025**|**2024**|
||**Number**|**Number**|
|Total|-|-|
|There were no employees whose annual remuneration was more than £60,000.|||
## **11 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
## **12 Current liabilities**
|**Current liabilities**|||
|---|---|---|
||**2025**|**2024**|
||**£**|**£**|
|Accruals and deferred income|12,884|10,026|
## **13 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**|**1**|**April 2024**|**Resources**|**Transfers**|**At 31 March**|
|---|---|---|---|---|---|---|
|||||**expended**||**2025**|
||||**£**|**£**|**£**|**£**|
|CNOOC|||2,500|(2,500)|-|-|
- 10 -
## **DRINK LINK SCIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**13**|**Restricted funds**||||**(Continued)**|
|---|---|---|---|---|---|
||**Previous year:**|**At 1 April 2023**|**Resources**|**Transfers**|**At 31 March**|
||||**expended**||**2024**|
|||**£**|**£**|**£**|**£**|
||CNOOC|-|-|2,500|2,500|
## **14 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
||**At 1 April 2024**|**At 1 April 2024**|**Incoming**|**Resources**|**Transfers**|**At 31 March**|
|---|---|---|---|---|---|---|
||||**resources**|**expended**||**2025**|
|||**£**|**£**|**£**|**£**|**£**|
|General funds||6,366|5,462|(3,610)|-|8,218|
|**Previous year:**|**At 1 April 2023**||**Incoming**|**Resources**|**Transfers**|**At 31 March**|
||||**resources**|**expended**||**2024**|
|||**£**|**£**|**£**|**£**|**£**|
|General funds||9,897|1,075|(2,106)|(2,500)|6,366|
|**Analysis of net assets between**|**funds**||||||
|||||**Unrestricted**|**Restricted**|**Total**|
|||||**funds**|**funds**||
|||||**2025**|**2025**|**2025**|
|||||**£**|**£**|**£**|
|**At 31 March 2025:**|||||||
|Current assets/(liabilities)||||8,218|-|8,218|
|||||8,218|-|8,218|
|||||**Unrestricted**|**Restricted**|**Total**|
|||||**funds**|**funds**||
|||||**2024**|**2024**|**2024**|
|||||**£**|**£**|**£**|
|**At 31 March 2024:**|||||||
|Current assets/(liabilities)||||6,366|2,500|8,866|
|||||6,366|2,500|8,866|
## **15 Analysis of net assets between funds**
- 11 -
## **DRINK LINK SCIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **16 Related party transactions**
There were no disclosable related party transactions during the year (2024 - none).
- 12 -