The trustees present their annual report and financial statements for the year ended 31 March 2026.
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)".
The objectives for which Brockworth Link is established were updated in the change to the Articles of Association that was passed on March 2024. The charity is established to significantly contribute to the social and economic development of Brockworth by providing a community-based library and education centre, advice and support services for disadvantaged members of the community and a positive meeting place and support centre for the young people. Its objectives are:
(a) The relief of persons resident in the area of benefit in need, hardship and distress including the elderly and the disabled by providing or assisting in the provision of:
(a1) Advice and information regarding their legal entitlements particularly (but not exclusively) state benefits, housing consumer matters and debt and
(a2) Facilities and services to relieve persons suffering from substance addiction together with the families of such persons
(b) The advancement of education amongst persons resident within the area of benefit
(c) The advancement of such other charitable purposes in the interests of social welfare as are beneficial to the community within the area of benefit.
The benefit area is primarily the civil parish of Brockworth, the wider county of Gloucestershire and surrounding areas.
In planning Brockworth Link’s activities for the year, the trustees kept in mind the Charity Commission’s guidance on public benefit. The focus of the charity’s activities during the year, which explains the delivery by the charity of public benefit, is set out below under ‘Achievement and performance’ and above under ‘Objectives and activities’.
During 2025–2026, the library has continued to maintain its regular opening hours while remaining a vital hub at the heart of the Brockworth community. Over the past year, our activities and services have continued to grow, particularly in the areas of education and youth engagement. Our courses consistently receive positive feedback, and we actively encourage suggestions from participants to help shape and improve our future provision.
We have remained committed to progressive development and have made meaningful progress across several key projects throughout the year. Our youth services, in particular, have gone from strength to strength, with increasing participation levels and an expanded reach into neighbouring communities.
Financially, the organisation has remained stable, and we have successfully secured a number of grants that have enabled us to deliver a wide range of valuable community projects and initiatives.
Our day-to-day operations continue to be overseen by our dedicated core team of four: Monica Constantinescu (General Manager), Anne Fuller (Library Manager), Maria McIntosh (Assistant Library Manager) and Charlotte Mills (Youth Manager).
Highlights from the year include:
The continued success and growing popularity of our Italian language classes, alongside our established French and Spanish sessions.
Our Baby Bounce & Rhyme group remaining a well-attended weekly activity, bringing together parents, grandparents, carers and young children in a welcoming environment.
Significant growth in our youth provision, including regular sessions in Brockworth, a weekly youth club in Churchdown, and the introduction of new delivery in Coopers Edge.
A successful partnership once again with the local parish council and church to host the community Christmas Fayre, bringing residents together for the third time in four years.
Funding support received from Brockworth Parish Council, Tewkesbury Borough Council, Gloucestershire County Council and a number of other valued funders and supporters.
Continued support from The National Lottery, enabling us to further utilise our CRM system. This system provides valuable insight into attendance, engagement and customer satisfaction across both Brockworth Community Library and Brockworth Link, significantly contributing to our development and learning as a charity.
Investment policy and objectives
The trustees continue to monitor that bank deposits provide a reasonable return for the charity.
Reserves policy
The Management Committee has examined the charity’s requirements for reserves, in light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be 6 months of the expenditure. Budgeted revenue expenditure for 2026-2027 is in the order of £80,000. We estimate that we will receive grants, fees and charges and other sources of income to meet this.
The present level of unrestricted reserves available to the charity is £69,428. The Management Committee will continue to keep the budget under review throughout the year.
The trustees of Brockworth Link have continued to work in line with our three-year business plan and remain fully committed to delivering its long-term vision. Throughout 2025, the Business Plan Committee met regularly to review, refine and streamline the document, ensuring it remains practical, accessible and effective as a working guide for the organisation.
Trustees continue to work collaboratively to update and strengthen the plan so that it reflects the evolving needs of the charity and the community we serve. This remains an ongoing process, with sections reviewed and revised regularly to ensure our priorities, objectives and future ambitions remain clear and relevant.
The significant housing developments taking place across Brockworth continue to present both opportunities and challenges for the organisation. Our strategic planning takes these future changes into careful consideration as we look to expand and adapt our services to meet growing community demand.
Securing sustainable long-term revenue funding remains a key priority as we continue to develop and strengthen our services for the future.
As always, we move forward with confidence, determination and ambition, committed to building a strong and sustainable future for Brockworth Link and the wider community.
The charity is constituted as a company limited by guarantee and therefore has no share capital. In the event of the company being wound up and the liabilities and winding up expenses being in excess of assets, the liability of each member is limited to £1. The charity’s governing document is its Memorandum and Articles of Association dated 19 May 2003 and updated March 2024.
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:
Details of officers and advisers are given on page 1 of this report. The power to appoint new trustees is vested in existing trustees.
In accordance with the Articles of Association, Brockworth Link is directed by an Executive Committee comprising a Chair, Vice Chair, Treasurer, Secretary and such other Honorary Officers as the charity shall decide. The Executive Committee meets bi-monthly.
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 Brockworth Link 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 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. and signed on its behalf by:
I report to the trustees on my examination of the financial statements of Brockworth Link (the charity) for the year ended 31 March 2026.
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.
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:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
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
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.
Brockworth Link is a private company limited by guarantee incorporated in England and Wales. The registered office is Brockworth Library, Moorfield Road, Brockworth, Gloucester, Gloucestershire, GL3 4EX, United Kingdom.
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" 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)". 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 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 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.
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. Grant income is recognised on receipt unless there is a future obligation to deliver services against that income, in which case it is recognised when those services are delivered. All other income is recognised on receipt.
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 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.
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2026 nor for the year ended 31 March 2025.
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
Tewkesbury Borough Council has a legal charge over the leasehold property that the charity occupies for its activities.
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.
Details of Restricted Funds
Youth Services - Funding for staff costs and expenses for Brockworth Youth Club (known as B-Epic and run under the umbrella of Brockworth Link), other youth activities and offsite events.
Capital Equipment - Funding for library improvements, IT equipment and expenditure on the library roof. Assets purchased with this funding are either capitalised as fixed assets and the subsequent depreciation charged against this fund or charged direct against the fund where the expenditure is not capitalised.
Library Services - Funding for operational costs to provide local community library services, including an IT suite for public use, and for extended library opening hours.
IT Classes - Funding for basic IT classes for the local community.
Roof repair - The Gloucestershire County Council Section 106 funding balance of £7,980 was not utilised during the 2025–2026 financial year and will therefore be carried forward into 2026–2027. As this is restricted funding, it will be used for building improvements once the required works have been identified and approval has been obtained from Gloucestershire County Council.
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.
Transfers are made between restricted and unrestricted funds at the end of every accounting period in cases where:-
i) the activity of the restricted fund has come to an end and there is an unspent balance that is not repayable to the funder(s), when the surplus is transferred to unrestricted funds; and
ii) the restricted fund is in deficit and has either come to an end or there is no prospect of a surplus in a later period, when the deficit is eliminated by transfer from unrestricted funds.
Various funders retain the right to claw back grants should the use of the funds not be in accordance with the terms of the grant. In the opinion of the trustees no such liability exists at the year-end.
There were no disclosable related party transactions during the year (2025 - none).