REGISTERED COMPANY NUMBER: SC380020 (Scotland)

REGISTERED CHARITY NUMBER: SC025308

Report of the Trustees and

Financial Statements for the Year Ended 31 March 2025

for

Learning Link Scotland

Page

Report of the Trustees

1

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

Notes to the Financial Statements

10

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, 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

Charitable Purposes

The purposes of Learning Link Scotland ("LLS") are wholly and exclusively charitable. In particular, the purposes are:

- to advance the education of adults by supporting and developing the skills of organisations and practitioners providing adult education services throughout Scotland;

- to advance community development by working throughout Scotland with voluntary and community organisations that provide adult education services to improve their individual effectiveness and their collective impact; and

- to advance citizenship by encouraging adults throughout Scotland to take an active part in the social, economic and civic life of their communities through adult education.

ACHIEVEMENTS AND PERFORMANCE

Our Objectives this year have been:

Our Objectives this year have been:

1. Third Sector adult learning organisations and their learners are effectively contributing to, and implementing, emerging policies in order to increase the effectiveness, and thereby maximise the impact, of adult learning provision on individuals, families and communities.

2. Workers in Third Sector adult learning organisations are supported and encouraged to engage in professional learning, networking and partnership opportunities, so that learners can increase their ability to achieve their goals as a result of high-quality learning experiences.

3. There is robust evidence of the powerful impact Third Sector adult learning can make on learners' personal, family, work and community lives, which in turn strengthens the case for sustaining and developing the sector for the benefit of adult learners in Scotland's communities and Scotland as a whole.

We fulfil our first objective through

- representation on strategic groups;

- consultation with the membership;

- regular communications with members and partners; and

- quarterly National Network Meetings.

We fulfil our second objective through:

- collaboration with Scottish Government, Education Scotland and the CLD (Community Learning Development) Standards Council, amongst others, to develop approaches for professional learning for adult educators;

- the provision of information on professional learning for members and partners; and

- the development of project work, for example, through the Multiply Project.

We fulfil our third objective through:

- supporting members to evidence the impact of their transformational work in adult learning; and

- collaborating on national initiatives and promoting training for evaluation.

Membership and contacts

We have:

- 112 third sector member organisations;

- 44 third sector individual members;

- 89 contact and partner organisations; and

- 226 contact and partner individuals.

Key Policy Areas

- LLS is committed to supporting the roll out of the recommendations of Learning: For All. For Life. A report from the Independent Review of Community Learning and Development (CLD)

- LLS receives core funding from Scottish Government from the Children, Young People and Families Early Intervention Fund & Adult Learning and Empowering Communities Fund (CYPFEIF & ALEC)

Projects

Multiply

We worked with a range of partners, including City of Edinburgh, Midlothian and East Lothian Councils, to deliver tutor training funded by Multiply. We ran informal volunteer training as well as SQA qualifications: PDA Adult Learning in Scotland and PDA Unit Tutoring Numeracy in Adult Learning. We also delivered tutor training in collaboration with Edinburgh Zoo to adult numeracy tutors in Edinburgh.

FINANCIAL REVIEW

Financial position

During the year Learning Link Scotland had income of £98,700 (2024: £124,741) and expenditure of £108,164 (2024: £102,267) leading to a deficit (prior to adjustments for defined benefit pension scheme) of £9,464 (2024: surplus £22,474).

The overall deficit has mainly arisen due to the timing of expenditure on restricted funds with income being received in 23/24 for a project undertaken in 24/25.

Reserves policy

The charity's policy on reserves is to hold sufficient funds in reserve to ensure the charity's ability to fulfil its charitable objectives.

Due to changes in financial reporting under SORP (FRS 102) a number of years ago, the pension deficit related to our defined benefit scheme is now recognised on the balance sheet. This has had the effect of bringing reserves into a negative position, however, as the agreement entered into with our pension trustees is a long term agreement over the next 15 years we do not anticipate this having an impact on our ability to fulfil our charitable objectives.

Given the above information reserves at the year end prior to deductions for the defined benefit pension scheme are £7,524 (2024: £24,872) with no restricted funds (2024: £16,143).

Steps are currently being taken to build upon reserves and avoid any future deficits, there has been a reduction in staff post year end and a continued effort to increase funding applications. A resource group has been established to oversee this work and ensure a more secure financial position.

Based on the work being carried out above the Trustees believe this is sufficient for the charity to continue for 12 months from the date of this report.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The company operates under the name Learning Link Scotland. The company registered with Companies House and was incorporated on the 9th June 2010. It has charitable status and is recognised by the Office of the Scottish Charity Regulator as a Scottish Charity.

Structure, Governance and Management

The Company is governed by its Memorandum and Articles of Association, which was formally adopted at the Special General Meeting, held 7th July 2010. The Directors of the Board made the decision at the 28th August 2010 meeting to transfer the assets and liabilities of the unincorporated Charity to the charitable Company. Following this decision the assets transferred to Learning Link Scotland, company number SC380020, charity number SC025308 on 1 October 2010.

Appointment of Member Directors/Trustees

Our trustees are recruited from our membership, we advertise vacancies through our member network.

Not less than 42 (forty two) days before each Annual General Meeting the Secretary shall send an invitation to all members of the Company inviting them to propose themselves or another member of the Company for appointment as a Member Director at the Annual General Meeting where by ordinary resolution, appoint or re-appoint as a Member Director any member of the Company or authorised representative of a member of the Company in respect of whom a written proposal has been received by the Secretary.

Organisational structure

All major operating decisions are decided by the Board of Directors and day to day management has been delegated to the CEO.

Staffing

We have a core staff of:

Jackie Howie - CEO

Shirley Howitt - Development Officer, retiring 31st March 2025

We also have a group of excellent Learning Link Scotland Associate Workers who work for us on a variety of projects.

Risk management

The Board of Directors have examined the major strategic business and operational risks which the company faces and confirms that systems are in place to enable regular reports to be provided so that the necessary steps can be taken to minimise any potential risks. In reviewing the budget this year the board note the deficit and have taken steps to avoid any repetition of this deficit during the following year. Our Development Officer is retiring on 31st March 2025 and will not be replaced until we have funds to do so. We continue to make funding applications to raise more funds and the Board have established a Resource Group to oversee this work to ensure we are in a different financial position at the end of the next financial year.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC380020 (Scotland)

Registered Charity number

SC025308

Registered office

Robertson House

152 Bath Street

Glasgow

G2 4TB

Trustees

Asma Abdalla

Lisa Bradley

Kevin Brosnan

Sarah Burton

Amy Cox

Bex Walker

Unyimeobong Matthews

Independent Examiner

Mathew Gillies LLB (Hons) ACPA FCIE

Cowan & Partners Limited

60 Constitution Street

Edinburgh

EH6 6RR

Solicitors

Bell and Scott

16 Hill Street

Edinburgh

EH2 3 LD

Bankers

Clydesdale Bank

Edinburgh Branch

20 Hanover Street

Edinburgh

EH2 2QW

Approved by order of the board of trustees on 23 December 2025 and signed on its behalf by:

Sarah Burton - Trustee

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

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 :

(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 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

-	to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2)	to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Mathew Gillies LLB (Hons) ACPA FCIE

Full member of the Association of Charity Independent Examiners

Cowan & Partners Limited

60 Constitution Street

Edinburgh

EH6 6RR

23 December 2025

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Charitable activities

2

Core activity

98,700

-

98,700

124,741

Investment income

-

-

-

-

Total

98,700

-

98,700

124,741

EXPENDITURE ON

Charitable activities

3

Core activity

92,296

15,868

108,164

102,267

NET INCOME/(EXPENDITURE)

6,404

(15,868

)

(9,464

)

22,474

Transfers between funds

12

275

(275

)

-

-

Other recognised gains/(losses)

Actuarial gains/(losses) on defined benefit schemes

8

-

8

(128

)

Net movement in funds

6,687

(16,143

)

(9,456

)

22,346

RECONCILIATION OF FUNDS

Total funds brought forward

(13,028

)

16,143

3,115

(19,231

)

TOTAL FUNDS CARRIED FORWARD

(6,341

)

-

(6,341

)

3,115

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The Statement of financial activities includes all gains and losses recognised in the year.

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

CURRENT ASSETS

Debtors

10

3,450

-

3,450

16,000

Cash at bank and in hand

9,239

-

9,239

14,282

12,689

-

12,689

30,282

CREDITORS

Amounts falling due within one year

11

(5,165

)

-

(5,165

)

(5,410

)

NET CURRENT ASSETS

7,524

-

7,524

24,872

TOTAL ASSETS LESS CURRENT LIABILITIES

7,524

-

7,524

24,872

PENSION LIABILITY

13

(13,865

)

-

(13,865

)

(21,757

)

NET ASSETS/(LIABILITIES)

(6,341

)

-

(6,341

)

3,115

FUNDS

12

Unrestricted funds

(6,341

)

(13,028

)

Restricted funds

-

16,143

TOTAL FUNDS

(6,341

)

3,115

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 23 December 2025 and were signed on its behalf by:

Sarah Burton - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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

No changes have been made to the basis of preparing the financial statements this year or to the previous year's financial statements.

Going Concern

The trustees consider that there are no material uncertainties about the Trust’s ability to continue as a going concern and therefore the accounts are prepared on a going concern basis. The negative reserves position has arisen due to the recognition of the defined benefit pension liability which is a long term agreement and the trustees do not anticipate it having an impact on the ability to continue as a going concern as noted in the reserves policy on page 3.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements conforms with the requirements of the Charities SORP and general accepted accounting principles. The only area in which it is considered that accounting estimates and areas of judgement have been applied is depreciation, the policy on which is outlined below.

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

-

25% on reducing balance

Computer equipment

-

33% on cost

The policy is to capitalise assets where they have an expected useful life of over one year.

Taxation

The charity is exempt from corporation tax on its charitable activities.

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 scheme are charged to the income and expenditure account in the period they are payable. In addition, the charity is a member of a multi-employer defined benefit scheme, details of which appear in Note 13.

Measurement of 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 or any trade discounts due.

Cash at Bank and on Hand

Cash at bank and cash in hand includes cash and any 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 Loans

Creditors and loans 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 loans are normally recognised at their settlement amount after allowing for any trade discounts due.

VAT

Learning Link Scotland is not VAT registered and therefore all expenditure is recognised gross of VAT.

2.	INCOME FROM CHARITABLE ACTIVITIES

31.3.24

31.3.24

£

£

Grants

98,700

124,741

98,700

124,741

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

31.3.24

31.3.24

£

£

Scottish Government - Partnership Grant

73,500

73,500

Culture and Sport Glasgow

-

3,000

National Museums Scotland

-

3,837

Scottish Government

-

35,750

Midlothian Council

3,450

2,000

Angus Council

-

1,500

West Dunbartonshire Council

-

2,000

City of Edinburgh Council

12,150

1,964

East Lothian Council

8,100

-

East Renfrewshire Council

1,500

-

Other

1,190

98,700

124,741

3.	CHARITABLE ACTIVITIES COSTS

Direct

Support

Costs (see

costs (see

note 4)

note 5)

Totals

£

£

£

Core activity

105,167

2,997

108,164

4.	DIRECT COSTS OF CHARITABLE ACTIVITIES

31.3.25

31.3.24

£

£

Staff costs

79,660

78,099

Insurance

820

714

Property costs

1,333

770

Project costs

23,011

19,161

Interest payable and similar charges

343

199

105,167

98,943

5.	SUPPORT COSTS

Governance

costs

£

Core activity

2,997

Support costs, included in the above, are as follows:

31.3.25

31.3.24

Core

Total

activity

activities

£

£

Independent Examination

2,160

2,016

Interest payable and similar charges

837

1,308

2,997

3,324

6.	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.

7.	STAFF COSTS

The average monthly number of employees during the year was as follows:

31.3.25

31.3.24

Staff

2

2

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

Included in Staff costs are gross salaries paid to employees totalling £72,163 (2024: £69,902), Employer's National Insurance totalling £2,448 (2024: £2,136) and pension costs of £4,105 (2024: £3,962).

Key management personnel received remuneration (including national insurance and pension contributions) of £61,240

8.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Charitable activities

Core activity

84,872

39,869

124,741

EXPENDITURE ON

Charitable activities

Core activity

88,091

14,176

102,267

NET INCOME/(EXPENDITURE)

(3,219

)

25,693

22,474

Transfers between funds

12,693

(12,693

)

-

Other recognised gains/(losses)

Actuarial gains/(losses) on defined benefit schemes

(128

)

-

(128

)

Net movement in funds

9,346

13,000

22,346

RECONCILIATION OF FUNDS

Total funds brought forward

(22,374

)

3,143

(19,231

)

TOTAL FUNDS CARRIED FORWARD

(13,028

)

16,143

3,115

9.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024 and 31 March 2025

233

10,095

10,328

DEPRECIATION

At 1 April 2024 and 31 March 2025

233

10,095

10,328

NET BOOK VALUE

At 31 March 2025

-

-

-

At 31 March 2024

-

-

-

10.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

3,450

-

Accrued income

-

16,000

3,450

16,000

11.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Social security and other taxes

1,657

1,978

Other creditors

1,348

1,320

Accrued expenses

2,160

2,112

5,165

5,410

12.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1.4.24

in funds

funds

31.3.25

£

£

£

£

Unrestricted funds

General fund

(23,551

)

(13,862

)

31,072

(6,341

)

Multiply

10,523

20,274

(30,797

)

-

(13,028

)

6,412

275

(6,341

)

Restricted funds

ERASMUS + grant

3,143

-

(3,143

)

-

Professional Development Award in Adult Learning in Scotland

13,000

(15,868

)

2,868

-

16,143

(15,868

)

(275

)

-

TOTAL FUNDS

3,115

(9,456

)

-

(6,341

)

Net movement in funds, included in the above are as follows:

Incoming

Resources

Gains and

Movement

resources

expended

losses

in funds

£

£

£

£

Unrestricted funds

General fund

76,951

(90,821

)

8

(13,862

)

Multiply

21,749

(1,475

)

-

20,274

98,700

(92,296

)

8

6,412

Restricted funds

Professional Development Award in Adult Learning in Scotland

-

(15,868

)

-

(15,868

)

TOTAL FUNDS

98,700

(108,164

)

8

(9,456

)

Comparatives for movement in funds

Net

Transfers

movement

between

At

At 1.4.23

in funds

funds

31.3.24

£

£

£

£

Unrestricted funds

General fund

(22,374

)

(13,870

)

12,693

(23,551

)

Multiply

-

10,523

-

10,523

(22,374

)

(3,347

)

12,693

(13,028

)

Restricted funds

ERASMUS + grant

3,143

-

-

3,143

Cyber Resilience

-

7,000

(7,000

)

-

Maths Week Scotland

-

1,418

(1,418

)

-

Professional Development Award in Adult Learning in Scotland

-

13,000

-

13,000

Workforce Development Fund

-

4,275

(4,275

)

-

3,143

25,693

(12,693

)

16,143

TOTAL FUNDS

(19,231

)

22,346

-

3,115

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Gains and

Movement

resources

expended

losses

in funds

£

£

£

£

Unrestricted funds

General fund

74,349

(88,091

)

(128

)

(13,870

)

Multiply

10,523

-

-

10,523

84,872

(88,091

)

(128

)

(3,347

)

Restricted funds

Cyber Resilience

13,000

(6,000

)

-

7,000

Maths Week Scotland

4,119

(2,701

)

-

1,418

Professional Development Award in Adult Learning in Scotland

16,000

(3,000

)

-

13,000

Workforce Development Fund

6,750

(2,475

)

-

4,275

39,869

(14,176

)

-

25,693

TOTAL FUNDS

124,741

(102,267

)

(128

)

22,346

Restricted funds are grants that have been received for purposes expressed by the donor, the purposes of these funds are as follows:

Erasmus+ - Problem Solving in technology Rich Environments

Problem Solving in technology rich environments is funded by Erasmus+ and managed by Controlled Schools' Support Council, Northern Ireland and Learning Link Scotland receives funding as a partner in this project. The project is designed to develop resources and training materials to support the development of problem solving in numeracy and maths. This project was completed in prior years and the balance has now been transferred to the general fund.

Maths Week Scotland

Funding received from National Museums Scotland to run a professional learning workshops for adult numeracy tutors run in collaboration with Glasgow Science Centre. This project was completed in 23/24.

Cyber Resilience

Funding received from the Scottish Government to run tutor training for adult educators. Thsi project was completed in 23/24.

Professional Development Award in Adult Learning in Scotland

Funding received for the development of the SQA Professional development Award in Adult Learning in Scotland. This project was completed during the year.

Workforce Development Fund

Scottish Government funding to create a Third Sector CLD Workforce Development Fund, in collaboration with YouthLink Scotland. This project was competed in 23/24.