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 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.
Achievements and performance
The 2024–25 year has been defined by the completion of major long-term projects, strategic partnerships, and the delivery of inclusive arts programmes across Stirling and Forth Valley. While high-profile initiatives reached culmination, including the Stirling 900 programme and the Organ and Tissue Donation Commission, the organisation also navigated increasing financial, operational, and sector pressures. Higher staff costs, reduced core funding, and a tightening third sector environment meant the year ended on a more challenging note, requiring careful management of resources and planning for sustainability.
Key Project Achievements
Remembering Together Stirling
The Covid Memorial Project concluded with a final event at Forth Valley College, featuring a pop-up installation, exhibition, commemorative film, and illustrated book.
Activities throughout the project, including collaborative workshops and community performances, fostered reflection, remembrance, and local engagement, connecting adults with learning disabilities, schools, and wider communities.
Organ and Tissue Donation Commission – “Everyone, Everyday, Evermore”
Artist Hans K Clausen’s suspended sculpture was launched at Forth Valley Royal Hospital, incorporating 366 donor, recipient, and staff signatures.
Delivered in partnership with NHS Forth Valley, ForthHealth, Serco, and FES, the work serves as both a memorial and celebration, highlighting the value of collective generosity and community.
Technical complexity, including laser cutting and installation coordination, was successfully navigated, demonstrating Artlink Central’s capacity to deliver high-profile public artworks.
Stirling 900 Programme
A year-long programme of community engagement, public art, and cultural events culminated in the March 2025 finale and Culture Night at Stirling Castle.
Artlink Central facilitated voluntary and community participation, including banner making projects, exhibitions, and installations, strengthening local creative networks.
Partnerships with Stirling Council, Persimmon Homes, and Transition Stirling supported public art and heritage engagement, including the move to Transition Stirling’s reuse hub, which enhanced organisational capacity and collaborative working.
Historic Environment Scotland – Creative Engagement
Four inclusive projects at Stirling Castle enabled young people and community groups to creatively explore heritage:
Sensory Storytelling (Craighalbert Centre) – Multi-sensory kits co-designed for children with motor impairments.
Masquerade and Identity (LGBT Youth Scotland) – LGBTQ+ participants reimagined historical masquerade traditions.
Stories in Focus (Stirling Carers Centre) – Young carers created short films connecting heritage to modern digital expression.
Stitching History (Larbert High School) – Students produced textile banners inspired by Castle heritage.
These initiatives showcased Artlink Central’s expertise in inclusive co-design and heritage engagement
Mental Health and Social Prescribing Projects
Partnerships with Reachout with Arts in Mind, Freedom of Mind Choir, and local health and care settings delivered arts-based social prescribing projects.
Support for staff wellbeing, including access to counselling and coaching, was prioritised in the latter part of the year to ensure the health and resilience of the workforce.
Operational Context and Challenges
Funding Uncertainty and Sector Pressures – Low grant return rates, reduced core funding, and political changes created a challenging environment for medium- and long-term planning.
Rising Costs – Higher staff costs, inflationary pressures, and increased operational expenditure put pressure on project delivery and organisational resilience.
Strategic Workforce Review – Some challenges arose from the necessary and long-standing review of staff pay and contractual arrangements. These measures were implemented to ensure the organisation delivers the best for its staff, contracted artists, and participants, supporting fairness, inclusion, and sustainability.
Third Sector Constraints – Limited external support for core activities required careful prioritisation of resources, with short-term contracts helping maintain continuity.
Despite these pressures, Artlink Central successfully completed its long-term flagship projects, maintained strategic partnerships, and demonstrated resilience and capacity in delivering complex, community-focused programmes.
Strategic Impact
Delivery of Long-Term Projects – Completion of Stirling 900, Remembering Together, and Organ and Tissue Donation Commission demonstrated the organisation’s ability to see major initiatives through to successful conclusion.
Partnership and Place-Making – Collaborations with Transition Stirling, Stirling Council, and other partners strengthened local networks and capacity for future programming.
Community and Inclusion – Programmes maintained focus on lived experience, representation, and accessibility, engaging underrepresented communities across Forth Valley.
Sustainability under Pressure – The organisation adapted to financial and sector challenges, balancing ambitious programme delivery with careful management of human and financial resources
The current financial year resulted in a deficit of £64,109 (2024: Surplus of £53,947).
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 £77,042 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.
The trustees recognise that the wider operating environment for the third sector has become increasingly challenging, with rising staff and delivery costs, reduced availability of core funding, and growing pressures on partners and funders. In light of these challenges, Artlink Central has implemented a number of forward planning measures to strengthen resilience and maintain operational capacity into 2025/26.
These measures include:
Appointing dedicated fundraising support to prioritise large-scale applications to the National Lottery Heritage Fund and Creative Scotland;
Conducting a full review of staffing and redundancy options to ensure sustainability and fairness;
Developing a sustainable business plan with external consultants from Stirling Voluntary Enterprise, focusing on stabilisation and restructuring;
Expanding partnerships and income generation opportunities with Stirling Council, Historic Environment Scotland, Falkirk Council, and the University of Stirling;
Exploring trading and investment models, including social enterprise approaches and donor appeals;
Reviewing premises and storage requirements to ensure value for money and continuity of operations.
Through these actions and prudent financial management, the trustees are confident that the organisation will continue to meet its obligations and deliver on its charitable objectives.
Accordingly, the trustees continue to adopt the going concern basis in preparing the financial statements. Further details regarding this basis can be found in the Accounting Policies section of the accounts.
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.
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 2025, which are set out on pages 7 to 20.
It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and to state whether particular matters have come to my attention.
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 the course of my examination, no matter has come to my attention
1. which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with Section 44(1)(a) of the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006, and
to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the Charities Accounts (Scotland) Regulations 2006
have not been met, or
2. 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 7 Upper Craigs, Stirling, FK8 2DT.
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 £57,433 (2024: £56.201).
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 (2024 - none).