COMMUNITY LINK FOUNDATION LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Charity registration number 1154506
Company registration number 08672447 (England and Wales)
COMMUNITY LINK FOUNDATION LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Miss K J Snookes
Mr C J Harding
Mr E P Rylands
Mr A J Coates
Mr M J Cunningham
Mrs B Howard
Ms N Dougherty
(Appointed 1 January 2025)
Mrs J N Jackson
(Appointed 1 September 2025)
Mr M S Hughes
(Appointed 1 September 2025)
Secretary
Mr E P Rylands
Country of incorporation
United Kingdom
08672447
(England and Wales)
Charity registration
England and Wales
1154506
Registered office
Heritage House
First Floor
9b Hoghton Street
Southport
Merseyside
PR9 0TE
Independent examiner
Champion TLL Limited
7-9 Station Road
Hesketh Bank
Preston
Lancashire
PR4 6SN
COMMUNITY LINK FOUNDATION LIMITED
CONTENTS
Page
Trustees' report
1 - 5
Independent examiner's report
6
Statement of financial activities
7
Balance sheet
8
Notes to the financial statements
9 - 15
COMMUNITY LINK FOUNDATION LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 30 September 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, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

The Charity's objects are:

The provision of financial grants to individuals or groups in order to develop life chances from a position of adversity through the relief of those in need by reason of poverty, youth, age, ill health, disability, financial hardship or other disadvantage; and

The provision of financial grants to individuals or groups in order to develop life chances from a position of adversity and in so doing support the advancement of citizenship or community development.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

COMMUNITY LINK FOUNDATION LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -

PHOEBE – SENSORY SUPPORT

A grant was awarded to support nine-year-old Phoebe, who is autistic and lives with sensory processing disorder and severe misophonia. Everyday sounds can be overwhelming for Phoebe, making it difficult for her to regulate and spend time around others.

Funding from Community Link Foundation enabled the installation of a specialist sensory swing at home, providing Phoebe with a safe space to feel calm and settled. The swing plays a vital role in helping her manage sensory overload and improve her overall wellbeing.

Phoebe’s mum said: “When she’s on a swing, she’s calm, happy and settled – it’s one of the few times she feels completely at ease.”

SOUTHPORT FC COMMUNITY FOUNDATION

Community Link Foundation provided funding to Southport FC Community Foundation to support a new boot and kit donation project.

The initiative includes a secure donation point at Haig Avenue where families can drop off outgrown football boots and kits. These items will be cleaned and redistributed through a pop-up shop, helping to remove financial barriers to participation while promoting sustainability.

SOUTHPORT & FORMBY SPECIAL ATHLETES

A grant was awarded to Southport & Formby Special Athletes to cover one month of sports hall hire costs following

an increase in fees.

The group provides weekly training sessions for people with intellectual disabilities, supporting physical fitness, confidence and participation in sport. The funding ensured sessions could continue without disruption while longer-term solutions are explored.

WOODVALE AND AINSDALE COMMUNITY ASSOCIATION

Community Link Foundation awarded over £900 to Woodvale and Ainsdale Community Association to fund their monthly lunch club for 12 months.

The group provides a two-course meal and a welcoming space for around 30 older people each month, helping to reduce isolation and bring people together.

Enda Rylands said: “This project is about much more than food - it’s about connection and community.”

A STHMA RELIEF – SOUTHPORT HOSPITAL

Community Link Foundation awarded funding to Asthma Relief to purchase five additional nebulisers for use at Southport & Formby District General Hospital. This brings the total number funded by CLF to 22, supporting patients across local healthcare settings.

Nebulisers are essential for delivering respiratory medication but are not routinely available on the NHS, making this support vital.

AVA ROOME – SLEEP SUPPORT

A grant of just over £400 was awarded to support Ava Roome, a young girl from Southport who experiences severe sleep difficulties linked to ADHD and possible autism.

The funding enabled the purchase of a weighted blanket and cooling fan, helping to create a more comfortable sleep environment and improve wellbeing for the whole family.

Ava’s mum said: “We are unbelievably grateful - this support has made such a difference.”

COMMUNITY LINK FOUNDATION LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -

CHARLOTTE – RAINBOW HUB THERAPY

Community Link Foundation supported funding for specialist therapy sessions at Rainbow Hub for young Charlotte, who has complex medical needs including Down’s Syndrome.

The sessions are helping Charlotte build strength, mobility and confidence, supporting her development in a positive and engaging environment.

Charlotte’s mum said: “These sessions mean the world to us and are already making a difference.”

ELAINE DONN – SPECIALIST WHEELCHAIR

Community Link Foundation awarded a grant towards a specialist powered wheelchair for Elaine Donn, who has cerebral palsy.

The wheelchair has significantly improved Elaine’s comfort, independence and quality of life, allowing her to move more freely and carry out everyday tasks with greater ease.

Her family described it as “the best ever Christmas present” and said it has transformed her life.

FORMBY HUB – CHRISTMAS DAY LUNCH

A grant of £250 was awarded to Formby Hub to support a Christmas Day lunch for older residents who may otherwise spend the day alone.

The event provides a warm meal, gifts and companionship, helping to reduce isolation during the festive period.

FORMBY LUNCHEON CLUB

Community Link Foundation awarded £1,000 to Formby Luncheon Club to support their annual Christmas lunches for around 120 older people.

The lunches provide not only a festive meal but also an opportunity for social connection and companionship, helping to combat loneliness.

LAWE SABER – MOBILITY SUPPORT

Community Link Foundation provided funding to support two-year-old Lawe Saber, who has extremely low muscle tone and relies on specialist equipment.

The grant covered essential buggy accessories, including a sun and rain cover and storage, making it easier and safer for Lawe and his family to go out.

His mum said: “This has lifted a huge weight off our shoulders.”

LUKE PORTER – SPECIALIST BUGGY

Community Link Foundation awarded funding for a specialist buggy for five-year-old Luke Porter, who has a rare genetic condition affecting his mobility.

The buggy allows Luke to safely take part in family outings and school activities, reducing the risk of falls and fatigue.

“After being refused a wheelchair through wheelchair services, we had no choice but to find funding for a specialist pram,” said mum, Kirsty. “Community Link Foundation has been amazing and helped us to fund one. Without it, we’d be unable to go anywhere. I’d have to carry him, which just isn’t practical or safe.”

COMMUNITY LINK FOUNDATION LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
Financial review

Reserves Policy

The T rustees have considered the Charity's requirement for reserves which takes account of its ability to continue to operate should there be a reduction in income such that day-to-day costs, apart from those directly required for raising funds, need to be paid for out of reserves held.

The long-term aim is to make sufficient surplus from the 600 Club lottery to cover the admin / support costs which total approximately £5,000 per year.In the meantime it is prudent to retain twelve month's future support / admin costs in reserves, which equates to approximately £6,000. This amount has been designated within the funds, leaving free funds for distribution of £14,358. This amount will be paid out as grants during the coming year in response to applications received.

Review of year

The Statement of Financial Activity for the year is shown on page 7. The Balance Sheet is on page 8 of the statutory accounts and the Notes to the Financial Statements on pages 9 to 15.

The total income in the year 2025 was £20,716 (2024: £28,393). Total expenditure was £35,5 07 (2024: £36,996 leaving a deficit of £14,791.

Given the nature of the Charity's activities and intention to pay out funds held as soon as possible by way of grants (whilst retaining sufficient amounts as described in the reserves policy) it is not prudent to tie-up monies in long-term investment. The trustees will endeavour to obtain the best interest rates available on a short-term basis with bank deposit accounts however.

Structure, governance and management

The charity is controlled by it's governing document, the Memorandum of Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

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:

Miss K J Snookes
Mr C J Harding
Mr E P Rylands
Mr A J Coates
Mr M J Cunningham
Mr J Thompson
(Resigned 1 April 2025)
Mrs B Howard
Ms N Dougherty
(Appointed 1 January 2025)
Mrs J N Jackson
(Appointed 1 September 2025)
Mr M S Hughes
(Appointed 1 September 2025)

The Board is responsible for the recruitment and appointment of new Trustees. New trustees are sought based on any skills shortages on the Board. There is an application process for Trustees, and induction information including Charity Commission publications regarding Trustee roles and responsibilities, and background information on the Charity.

COMMUNITY LINK FOUNDATION LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -

The trustees' r eport was approved by the Board of Trustees.

Mr E P Rylands
Trustee
28 April 2026
COMMUNITY LINK FOUNDATION LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF COMMUNITY LINK FOUNDATION LIMITED
- 6 -

I report to the trustees on my examination of the financial statements of Community Link Foundation Limited (the charity) for the year ended 30 September 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Champion TLL Limited

Peter Buck FCA, DChA

7-9 Station Road
Hesketh Bank
Preston
Lancashire
PR4 6SN
28 April 2026
COMMUNITY LINK FOUNDATION LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 7 -
Unrestricted
Unrestricted
Total
Unrestricted
Unrestricted
Total
funds
funds
funds
funds
general
designated fund
general
designated fund
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
2
11,075
-
11,075
18,360
-
18,360
Other trading activities
3
9,641
-
9,641
10,033
-
10,033
Total income
20,716
-
20,716
28,393
-
28,393
Expenditure on:
Raising funds
4
12,021
-
12,021
14,650
-
14,650
Charitable activities
5
23,486
-
23,486
22,346
-
22,346
Total expenditure
35,507
-
35,507
36,996
-
36,996
Net expenditure and movement in funds
(14,791)
-
(14,791)
(8,603)
-
(8,603)
Reconciliation of funds:
Fund balances at 1 October 2024
29,149
6,000
35,149
37,752
6,000
43,752
Fund balances at 30 September 2025
14,358
6,000
20,358
29,149
6,000
35,149

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

COMMUNITY LINK FOUNDATION LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 8 -
2025
2024
Notes
£
£
£
£
Current assets
Cash at bank and in hand
21,588
36,241
Creditors: amounts falling due within one year
12
1,230
1,092
Net current assets
20,358
35,149
The funds of the charity
Unrestricted funds - general
14,496
29,149
Unrestricted funds - designated fund
13
6,000
6,000
20,358
35,149

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the trustees on 28 April 2026
Mr E P Rylands
Trustee
Company registration number 08672447 (England and Wales)
COMMUNITY LINK FOUNDATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 9 -
1
Accounting policies
Charity information

Community Link Foundation Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Heritage House, First Floor, 9b Hoghton Street, Southport, Merseyside, PR9 0TE.

1.1
Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

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.
COMMUNITY LINK FOUNDATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 10 -
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 debtors 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 creditors 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 p aymen ts 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 creditors 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 creditors 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.

2
Donations and legacies
Unrestricted
Unrestricted
funds
funds
general
general
2025
2024
£
£
Donations and gifts
1,525
16,360
Sponsorship
9,550
2,000
COMMUNITY LINK FOUNDATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 11 -
3
Income from other trading activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Social Lotteries income
9,641
10,033
4

R aising funds

Unrestricted
Unrestricted
funds
funds
general
general
2025
2024
£
£
Fundraising and publicity
Lottery prizes
4,440
4,715
Fundraising and marketing fees
7,581
9,935
Fundraising and publicity
12,021
14,650
12,021
14,650
5
Expenditure on charitable activities
2025
2024
£
£
Direct costs
Grant funding of activities (see note 6)
20,288
18,194
Share of support and governance costs (see note 7)
Support
1,196
3,060
Governance
2,002
1,092
23,486
22,346
Analysis by fund
Unrestricted funds - general
23,486
22,346
COMMUNITY LINK FOUNDATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 12 -
6
Grants payable
2025
2024
£
£
Grants to institutions:
We Are Hope
950
460
Asthma relief
950
950
Soutport Trinity
-
-
Rainbow Hub
1,350
900
Endeavour Learning
1,000
-
Compassionate Acts
2,000
-
Sothport Learning Trust
1,900
3,000
Formby CVS
-
1,100
Sefton CVS
2,500
730
Practice Makes Perfect
-
1,000
Farmborough Road Junior School
-
1,000
Queenscourt Hospice
-
826
The Community Church
-
250
Burscough Physio
530
-
The Samaritans
1,100
-
Southport Football Club
750
-
Sefton Carers Centre
250
-
Woodvale & Ainsdale
936
-
Live to Learn CIC
500
-
Southport & Formby
936
-
Holy Family Catholic Primary School
500
-
Sefton Childrens Trust
-
1,105
Orchard Farm
-
895
Other
-
175
16,152
12,391
Grants to individuals
4,586
5,803
20,738
18,194
-
COMMUNITY LINK FOUNDATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 13 -
7
Support costs
Support costs
Governance costs
2025
Support costs
Governance costs
2024
£
£
£
£
£
£

Insurance

289
-
289
289
-
289

Postage and stationery

396
-
396
147
-
147

Sundries

511
-
511
284
-
284

Computer and website

-
-
-
2,340
-
2,340
Independent examiner fees
-
1,140
1,140
-
1,092
1,092
Legal and professional
-
863
863
-
-
-
1,196
2,003
3,199
3,060
1,092
4,152
Analysed between
Charitable activities
1,196
2,003
3,198
3,060
1,092
4,152

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
1,140
1,092
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:

2025
2024
Number
Number
Total
0
0
There were no employees whose annual remuneration was more than £60,000.
11
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

COMMUNITY LINK FOUNDATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 14 -
12
Creditors: amounts falling due within one year
2025
2024
£
£
Accruals and deferred income
1,230
1,092
13
Unrestricted funds - designated fund

These are unrestricted funds which are material to the charity's activities.

At 1 October 2024
At 30 September 2025
£
£
Designated funds
6,000
6,000
Previous year:
At 1 October 2023
At 30 September 2024
£
£
Designated funds
6,000
6,000
14
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 October 2024
Incoming resources
Resources expended
At 30 September 2025
£
£
£
£
General funds
29,149
20,716
(35,507)
14,358
Previous year:
At 1 October 2023
Incoming resources
Resources expended
At 30 September 2024
£
£
£
£
General funds
37,752
28,393
(36,996)
29,149
COMMUNITY LINK FOUNDATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 15 -
15
Analysis of net assets between funds
Unrestricted
Unrestricted
Total
funds
funds
general
designated fund
2025
2025
2025
£
£
£
At 30 September 2025:
Current assets/(liabilities)
14,358
6,000
20,358
14,358
6,000
20,358
Unrestricted
Unrestricted
Total
funds
funds
general
designated fund
2024
2024
2024
£
£
£
At 30 September 2024:
Current assets/(liabilities)
29,149
6,000
35,149
29,149
6,000
35,149
16
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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