The trustees present their annual report and financial statements for the year ended 31 March 2024.
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 Companies Act 2006, 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)” (second edition - October 2019) (effective 1 January 2019).
The Company's objectives are the promotion of the performing and expressive arts for people with disabilities, or who may be excluded or disadvantaged as follows:
To promote, maintain, improve and advance education and social welfare, particularly by the encouragement of the performing and expressive arts in various arts and non-arts venues, especially for people who are disabled or who may face barriers to accessing the arts.
To work in partnership with disabled people in all aspects of its work, being guided and led by their needs and preferences.
To develop arts-related activities for relevant individuals and groups in Central Scotland. This involves commissioning professional artists to deliver Artlink Central's programme.
For the purposes of the Artlink Central's work and of this constitution, 'people with disabilities' include all those who consider themselves to face barriers to access due to physical, social or attitudinal barriers relating to physical and sensory impairment, learning disability, mental health problems and long term illness.
'The Arts' includes all of the expressive and performing arts and crafts, as in dance, movement, mime and drama; music and singing; literature and storytelling; sculpture, painting and work in other visual media crafts; film; photography; animation and video and other activities in the arts.
This year has been marked by significant growth, partnerships, and impactful projects across health, education, community arts, and cultural heritage, alongside the completion and initiation of several new initiatives. Despite some challenges, Artlink Central’s commitment to inclusion and innovation in arts programming has yielded rewarding collaborations and significant community engagement.
Key Program Highlights
Artreach: The Artreach program, under Andy Auld's guidance, resumed with enthusiastic participation, an open day, and plans for an intensive summer project and an upcoming partnership with the University of Stirling.
Children and Young People: A strong partnership with CAMHS (Child and Adolescent Mental Health Services) has evolved, offering a unique social prescription model in collaboration with Macrobert Arts Centre. Artlink’s ME AND WE project, celebrated at Cowane Centre screenings, is set to continue next academic year. Additionally, our collaboration with St Modan’s School, including Artlink Central’s role, received acclaim as a finalist for the "Making a Difference" award at the Scottish Education Awards.
Scene Stirling: Our engagement with the Remembering Together Project secured £100k funding for a yearlong memorial series with a focus on event based memorials. The Celebration Artist Symposium highlighted Scene Stirling's impact with 50 attendees, presentations from 9 artists, and cultural insights on Stirling’s future. A proposal to Creative Scotland for Extended Funding is underway, and a new artist commission will animate Stirling’s Station Square.
NHS Forth Valley Initiatives: Notable projects included CAMHS installations in Stirling and Camelon, an impactful series of wellbeing workshops, and a mental health memorial courtyard commission. Artlink Central is advancing an Organ and Tissue Donation Memorial with support from the NHS. This year also saw a successful CAMHS and Macrobert Arts Centre social prescription pilot for young people, securing £24k funding from Creative Scotland.
Director’s Highlights: Recognitions of Artlink’s role in the arts community came with the St Modan’s Education Inspection, where our contributions as partners were acknowledged. We co-hosted the national event for the Remembering Together Covid Memorial, and a joint photography exhibit with Falkirk Council showcased the vibrancy of aging athletes and engaged Larbert High School students in a unique cultural learning experience.
Strategic Goals and Achievements
Inclusive Programming: With ongoing efforts to include underrepresented communities, Artlink Central’s work with CAMHS, Macrobert Arts, and NHS Forth Valley prioritised support for young people’s mental health. Extended funding proposals further include diverse community voices, while new projects like Stirling’s Remembering Together engage with marginalized groups across multiple settings.
Visibility and Outreach: This year saw exhibitions that brought visibility to aging and disability representation, including Alex Rotas’s photography exhibition and a new nursing wellbeing toolkit, created in partnership with the University of Stirling. Increased social media presence, public forums, and wider engagement, such as a presentation to the Stirlingshire Voluntary Enterprise, expanded Artlink Central’s reach.
Growing Partnerships: Partnerships with Stirling 900, Historic Environment Scotland, and the University of Stirling expanded Artlink’s cultural influence. Artlink's collaborations continue to reinforce community involvement and inclusion, as seen in co-hosting the Celebration Artist Symposium, launching new residency programs, and supporting engagement and planning for the Stirling 900 celebrations.
Investing in Workforce Development: With a Senior Management Group, a new pay structure, CPD opportunities for artists, and investment in staff development, and human resources, Artlink Central has strengthened workforce engagement and training.
Sustainable Impact: Artlink Central has worked with Engage Scotland to support the national arts sector and fostered wider accessibility in public art through projects like Our Connected Neighbourhoods. Moreover, continued consultation with funders and stakeholders, especially through the revised Stirling Cultural Strategy, demonstrates a lasting commitment to sustainable arts practices.
Challenges and Solutions
Challenges included the closure of the Option 2 Self-Directed Support Service, short-notice eviction from Camelon Community Centre, and increased costs associated with the Organ and Tissue Donation Memorial. Recruitment difficulties impacted participation in Artreach post-Covid, and project delays by local authorities required strategic planning and adaptability. Despite these obstacles, Artlink Central navigated these challenges with resilience and an eye toward sustainable solutions.
Financial and Operational Developments
In response to financial and operational needs, Artlink Central reviewed its finance systems to improve transparency and introduced policies to enhance pay fairness and support contracts. Our ambitious program expansion aims to solidify Artlink Central’s legacy of inclusivity and innovation.
Conclusion
This annual report celebrates Artlink Central’s transformative impact, creative resilience, and dedication to embedding arts within health, education, and community life. As we look forward, our vision remains steadfast: to make arts accessible, inclusive, and meaningful across Stirling and beyond.
The current financial year resulted in a surplus of £53,947 (2023: Deficit of £7,034).
Reserves policy
A charity must be able to meet the needs of its beneficiaries and to continue its aims into the foreseeable future. Consequently, a proportion of funds raised should be set aside as a reserve, against possible future shortfalls in income, or unexpected expenditure demands. The directors consider the level of such reserves should equate to approximately three months unrestricted expenditure. The closing balance of the general fund of £66,788 currently meet those requirements. Artlink Central has designated funds. Each designated fund represents a service level agreement with local public bodies such as Stirling Council and Forth Valley NHS. The purpose of the designated funds is to ensure Artlink is able to fulfil its contractual commitments in future periods.
Going Concern
After making appropriate enquiries, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.
Risk management
The Trustees have assessed the major risks to which the company is exposed, in particular those related to the operations and finances of the company, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks.
Future Plans
Artlink Central will look to continue the work begun in creating strong national and local projects and the impact the organisation has on local communities, whilst contributing to the wider development of work within the arts and equalities sector. This has included close working to support place development in Stirling and Falkirk and close working with the NHS and University of Stirling in particular. A key element of future planning has been the development of a new Vision and Strategic Plan for Artlink Central to take us forward.
Governing document
The company was incorporated on 16 March 1988 and charitable operations commenced thereafter. The company is also a registered Scottish charity. It was established under the objects and powers of the charitable company and is governed by its memorandum and articles of association. In the event of the company being wound up, members are required to contribute an amount, not exceeding £1.
Trustees
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Recruitment and appointment of new trustees
The trustees' names are set out on page 1, together with the names of the company's professional advisors and secretary, and the address of the company's registered office.
The trustees regularly review the skills they require to ensure they have a balance of experience and skills relevant to the needs of the organisation and its beneficiaries. Where appropriate, suitably qualified individuals are approached to offer themselves for election.
Organisational structure
The charity has a board of trustees who meet quarterly and are responsible for strategic direction and policy. The Board has a fundraising subcommittee and forms any other sub committees when beneficial. Day to day responsibility for the provision of services rest with the Director, Kevin Harrison.
Induction and training of new trustees
New trustees meet with the Chairperson and are fully briefed about their future role and the organisation. They are provided with an induction pack (with copies of the Annual Report and Accounts, Memorandum of Association, constitution and OSCR Guidance for Trustees). They are also invited to attend a board meeting as an observer before deciding to become a full member. Ongoing training for trustees is currently provided on an informal basis.
Small company exemption
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
The trustees, who are also the directors of Artlink Central Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees' report was approved by the Board of Trustees.
I report on the financial statements of the charity for the year ended 31 March 2024, which are set out on pages 6 to 18.
The charity’s trustees, who are also the directors of Artlink Central Limited for the purposes of company law, 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 (as amended). The 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.
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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 seeks 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 matter has come to my attention:
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Artlink Central Limited is a private company limited by guarantee incorporated in Scotland. The registered office is Stirling Reuse Hub, 4 Borrowmeadow Road, Springkerse Industrial Estate, Stirling, FK7 7UW, United Kingdom.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, 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)” (second edition - October 2019) (effective 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 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.
At the time of approving the financial statements, the trustees have reviewed the future funding and activities of the charity. 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.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Designated funds comprise funds which 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 financial statements.
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.
Donations and similar income
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.
Grants receivable and invoiced income
Grants receivable and invoiced income are credited to the Statement of Financial Activities in the year in which they are receivable.
Investment income and similar income
Income from investments and similar sources is included in the Statement of Financial Activities in the year in which it is receivable.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
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.
All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the functional categories of resources expended in the Statement of Financial Activities, the charity is not registered for VAT and accordingly expenditure is shown gross.
Costs of raising funds are costs incurred in attracting voluntary income, and those incurred in activities that raise funds.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support costs are those costs incurred directly in support of expenditure on the objects of the charity. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
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.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
The average monthly number of employees during the year was:
The charity considers its key management personnel to comprise the trustees and the director. The total employment benefits including employer pension contributions of the key management personnel was £56,201 (2023: £52,774).
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The deferred income relates to income received in advance for services to be provided during the next financial year.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
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.
The designated funds represent service level agreement with local public bodies of which, income has been set aside to ensure Artlink is able to fulfil its contractional obligations in future periods.
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.
Projects are funded through income raised specifically for that project, augmented where necessary from general funds. There are some cases where, projects are completed in the same year that the funds are raised.
There were no disclosable related party transactions during the year (2023 - none).