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 Memorandum and Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006 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)" (effective 1 January 2019).
The charity's objectives are:
to educate the general public as to the needs of parents and children under twelve; and
to encourage the development of, and support, services set up in order to alleviate disadvantage in families with young children.
The objectives of the Company are met by providing quality home visiting, therapy services and group support to families with young children who are under stress or experiencing difficulties.The objects of the Company are wholly charitable.
Principal activities
The principal activity of the Company has been the support of parents and young children in accordance with its Articles of Association. Home Link Family Support currently provides Group work, Family Support, Antenatal Support, Art Therapy and Systemic Counselling. and Volunteer Family Support in Edinburgh. In Midlothian, we provide the following services: Family Support, Systemic Family Counselling and Art Therapy, Young Parents Family Support, Family Opportunities- tackling the impact of poverty, and Group work.
Volunteer Impact
👥 Expanded volunteer-family matching programme
🎓 6 new volunteers trained, maintaining a dedicated team of 15 active volunteers
📣 Increased recruitment through targeted events and university partnerships
🎉 Celebrated and recognised volunteer contributions during Volunteer Week
Our volunteers are a vital addition of the service, providing consistent support, encouragement, and companionship. Their contribution enhances family wellbeing, reduces isolation, strengthens resilience, and adds significant social value to the communities we support.
Ministerial Visit
In March 2026, we welcomed First Minister John Swinney and Cabinet Secretary Shirley-Anne Somerville to our Family Hub. They met children and families, joined activities, and heard first-hand about the realities of raising young children and accessing support.
Priorities for 2026-27
🎯 Expand Baby Café and Baby Massage provision
🎯 Strengthen support for fathers and male carers
🎯 Recruit additional volunteers with our revised application process, encourage volunteers to help support our community groups.
🎯 Continue to develop commissioned therapy services to allow us reach more children with a flexible and responsive offer, where they fall out of current funding requirements.
🎯 Continue to invest in our staff team, they are our most valuable resource, we will secure specialist training to enable our team to feel confident in offering family support in a landscape where families are presenting in crises as a result of a welfare and social care system that is struggling to meet demand.
Celebrating 40 Years-The Team and Board did a sponsored walk in September 2025 to raise funds to mark our 40th year, we will offer Family Day in Easter 2026, a summer of fun whole family activities during the school holidays, host a Conference focussing on Supporting Families Impacted by Poverty and hold a special AGM where donors and funders will join us to celebrate 40 years of supporting Children and their families.
The Board of Directors have taken care to track the income and expenditure in the year and were mindful of the decline in fundraising which is needed to subsidise shortfalls in several projects.
A deficit of £4,327 (2025: surplus £55,614) was reported in the year. This was made up of a £15,463 deficit in unrestricted funds and a £11,136 surplus in restricted funds reflecting funds received in 2025/26 committed to spend in 25/26.
Midlothian Council continues to be Home Link Family Support's largest funder, contributing £157,151 (2025: £180,603). Home Link Family Support also received significant levels of funding from:
• £146,209 City of Edinburgh Council (2025: £127,140)
• £76,110 National Lottery (2025: £70,691)
Home Link Family Support continues to have a strong balance sheet with total reserves of £558,169 (2025:
£562,496) made up of unrestricted reserves of £170,694 (2025: £186,157) and restricted reserves of £387,475 (2025: £376,339).
We will continue to monitor the level of unrestricted reserves to ensure that the organisation is equipped to deal with the continued economic uncertainty.
The Board of Directors are comfortable that Home Link Family Support continues to be well placed to meet the financial challenges which face all charitable organisations.
Home Link Family Support has already secured the majority of its funding for 2026-27, the Board will continue to scrutinise the reserve position in the coming year with key reviews of the financial positions and forecast year end position to enable decision making about sustainability of projects.
The charity's unrestricted free reserves - general funds less fixed assets - as at 31 March 2026 were £167,352, equivalent to approximately 3.2 months of the charity's relevant operating expenditure. This is above the minimum reserve level of three months and below the target level of six months.
In instances where reserves are more than 10% below the agreed reserves minimum, the Finance Committee is required to investigate the variance and the explanation put to the Board by the Treasurer.
The requisite level of reserves should be determined as part of the budget process at the start of each financial year, and the policy updated on a regular basis to take into account changing needs and funding streams.
The charity's unrestricted free reserves - general funds less fixed assets - as at 31 March 2026 was £167,352 (2025: £184,189).
As the board have continued to invest in business systems and operational staff, the overhead allocation this year has increased for all projects. It is vital that front line staff have the support they need to ensure that all clients receive high quality support. The Board made the decision to use unrestricted reserves to support key projects that did not receive full funding in the year.
Home Link Family Support is a company limited by guarantee (No.SC229797) and a recognised charity (No. SC001360) governed by its Articles of Association.
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:
Lynne Spiteri - Chair
Victoria Gibson - Vice Chair/Secretary (Resigned 23 October 2025)
Ross McEwan - Treasurer
Jacqueline Agnew
Murray Ferguson
Rhona Gunn
Francis Lake (Resigned 14 August 2025)
Zainuddin Sheikh (Resigned 23 October 2025)
Fiona Mcintosh - Secretary (Appointed 23 October 2025)
Nicola Hamilton (Appointed 23 October 2025)
Jennifer Johnston (Appointed 23 October 2025)
Kirsty Drummond (Appointed 23 October 2025)
Sarah Shewan (Appointed 23 October 2025)
Bryan Kettles (Appointed 5 February 2026)
Senior Management
Paula Swanston
HR Advisor
Karen Logan (resigned 14 August 2025)
Charity Number (Scotland)
SC001360
Company Number
SC229797
Principal and Registered Office
1 Dalkeith Road Mews
Dalkeith Road
Edinburgh
EH16 5GA
Auditor
Thomson Cooper Accountants
22 Stafford Street
Edinburgh
EH3 7BD
Bankers
CAF Bank Ltd
25 Kings Hill Avenue
West Maling
Kent
ME19 4JQ
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The Board of Directors and other interested individuals comprise the members of the Company. The minimum number of Directors is six and the maximum twelve. Admission to membership is at the discretion of the Board.
Directors may be appointed at any time by resolution of the directors, following the procedure outlined in the Articles. Directors shall be eligible to serve for an initial three-year term from the date of their appointment at which point they shall resign but may be eligible for re-appointment for a second three year term. Following the second term, Directors must retire for at least one year, following which he or she will be eligible for re-election for a third and final term.
Home Link's work is focused on vulnerable young children and their families, and as such the Directors seek to ensure that the needs of such children are appropriately reflected through the inclusion on the Board of individuals with social work and early years backgrounds, business, legal and human resources skills. Home Link maintains a 'Person Specification', detailing both the 'essential' and the 'desirable' qualities sought in Board members. New Board members are not required to meet all of the 'desirable' specifications, but the specifications must be represented by the Board as a whole.
New Board members are invited to a Board induction to familiarise themselves with the charity and the context in which it operates. These inductions are led jointly by the Chair of the Board and the Manager of the charity and cover: the obligation of board members; the main documents which set out the operational framework of the charity, including the Articles of Association; resourcing and the current financial position as set out in the latest published accounts; and future plans and objectives.
The Directors meet six times each year and decisions are based on a majority vote of those present Day-to-day management of the charity is delegated to the CEO.
The trustees, who are also the directors of Home Link Family Support for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In accordance with the company's articles, a resolution proposing that Thomson Cooper be reappointed as auditor of the company will be put at a General Meeting.
The trustees' report was approved by the Board of Trustees.
Opinion
We have audited the financial statements of Home Link Family Support (the ‘charity’) for the year ended 31 March 2026 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:
the information given in the financial statements is inconsistent in any material respect with the trustees' report; or
proper accounting records have not been kept; or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.
We considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas: existence and timing of recognition of grant income and the posting of transactions to the correct funds. We discussed these risks with management, designed audit procedures to test the timing and existence of donations and grant income, including reviewing of grant paperwork and terms and conditions, reviewing the allocation of costs against the correct funding and reviewed areas of judgement for indicators of management bias.
We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our sector experience through discussion with the officers and other management (as required by the auditing standards). We focused on specific laws and regulations which may have a direct material effect on the financial statements or operation of the charity, including the Charities and Trustees Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).
We assessed the extent of compliance of the laws and regulations identified above by inspecting any legal correspondence and making enquiries of management.
We reviewed the laws and regulations in areas that directly affect the financial statements including financial and taxation legislation and considered the extent of compliance with those laws and regulations as part of our procedures on the related financial statement items.
With the exception of any known or possible non-compliance with relevant and significant laws and regulations, and as required by the auditing standards, our work in respect of these was limited to enquiry of the officers and management of the company.
We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit. However, the primary responsibility for the prevention and detection of fraud rests with the trustees. To address the risk of fraud we identified internal controls established to identify risk, performed analytical procedures to identify unusual movements, assessed any judgements and assumptions made in determining accounting estimates, reviewed journal entries for unusual transactions and identified related parties.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.
These inherent limitations are particularly significant in the case of misstatement resulting from fraud as this may involve sophisticated schemes designed to avoid detection, including deliberate failure to record transactions, collusion or the provision of intentional misrepresentations.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and to the charity’s trustees, as a body, in accordance with Section 44(1)(c) of the Charities and Trustees Investment (Scotland) Act and regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Investments
Raising funds
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Investments
Raising funds
Home Link Family Support is a private company limited by guarantee incorporated in Scotland. The registered office is 1 Newington Business Centre, Dalkeith Road, Edinburgh, EH16 5GA.
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 at least 12 months. 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.
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.
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.
Income from government and other grants, whether capital or revenue in nature, are recognised when the charity has unconditional entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Unconditional entitlement will be achieved once any performance or other conditions attached to the grants have been met, or fulfilment of those conditions is wholly within the control of the charity.
Where a restricted grant has conditions attached to its use, for instance time-imposed or performance-based conditions that are not yet met, the grant is recognised as a liability in the balance sheet and released to income once those conditions are met.
Income from other trading activities includes income earned from both trading activities to raise funds for the charity and income from fundraising events and is recognised when the charity has entitlement to the funds, it is probable that these will be received and the amounts can be measured reliably.
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.
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.
Expenditure on raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes.It includes the cost of all fundraising activities and events together with those costs incurred in seeking donations, grants and legacies and investment management costs.
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).
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.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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, 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 payments 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.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
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.
Grants for distribution
Investments
Raising funds
Premises Costs
Running and IT Costs
Motor and Travel Costs
Clinical supervision and staff training
Home Link were approved partner of LACER and Children’s lottery fund to enable staff to make emergency payments to families facing the pressures of the cost of living crises. In the year to 31 March 2026 Home Link Family Support received £9,950 (2025 : £14,604) and remitted £10,476 (2025 : £14,083) in funds for third parties.
Board Meeting costs
The average monthly number of employees during the year was:
The pension charge represents contributions due from the charity and amounted to £20,053 (2025 : £19,713). At the year end £4,071 was due in respect of pension contributions (2025 : £3,996).
The directors consider the managers the key management personnel of the charity. The total remuneration including employer's national insurance and pension contributions for the year was £50,698 (2025 : £52,081).
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
Deferred income is included in the financial statements as follows:
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 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.
Midlothian Family Support Fund
Represents sums received from Midlothian Council to fund early years family support. This project merged with the Family Practitioner Project during the year due to a change in funding allocation.
Edinburgh Befriending Service and Family Support Fund
Represents sums received from City of Edinburgh Council to deliver family support in Edinburgh.
Volunteer Officer Fund
Represents funding from small grants and City of Edinburgh Council to co-ordinate volunteer family support in Edinburgh
Systemic Family Counselling in Midlothian
Represents sums received from Midlothian Council and The Robertson Trust for systemic counselling services in primary schools.
Early Years Fund (Big Lottery)
Represents sums received from Big Lottery to fund Early Years Service in Edinburgh.
Antenatal Project (Big Lottery)
Represents sums received from the Big Lottery to fund Antenatal Family Support in Edinburgh.
Midlothian Young Parents' Support Service
Represent funding received from the Henry Smith Trust to fund the Young Parent's Service in Midlothian.
Art Therapy
This is funding received from Awards for All (Lottery), to provide art therapy to children living across Midlothian.
Families Opportunities Worker- Midlothian
Funding from Midlothian Council for a post that alleviates the impact of poverty on children in their early years.
Back on Track
Funding from Community Mental Health Framework to work in partnership with Crossreach to deliver therapy services in the high school catchments of Liberton and Gracemount; addtional funding was received from RS Macdonald Trust to provide art therapy.
LACER Fund
Funding from Midlothian Council for grant distribution of emergency payments to families facing the pressures of the cost of living crisis.
Scottish Children’ Lottery
Grant from Scottish Children’s Lottery for grant distribution of emergency payments to families facing the pressures of the cost of living crisis.
ELTF
Grant from Edinburgh and Lothian Trust Fund to for grant distribution of emergency payments to families facing the pressures of the cost of living crisis.
Aberlour
Grants from Aberlour for grant distribution of emergency payments to families facing the pressures of the cost of living crisis.
Whole Family Wellbeing Fund (NHS)
Funding received from City of Edinburgh Council through Whole Family Wellbeing Fund to deliver transformational change in the delivery of early years services. The partnership includes Circle, Home Start Edinburgh, City of Edinburgh, NHS, CAE and Stepping Stones.
Adult Mental Health (Midlothian Voluntary Action)
Funding to support the development of a peer support network for parent/carers who have a child under 12 years of age who have additional support needs (ASN). The peer network provides wellbeing support through recognising the challenges faced caring for a child with ASN
Midlothian Whole Family Wellbeing Fund
Funding received to provide art therapy support to children experiencing distress. Working in partnership with the Family Wellbeing Team and Team Around The Child.
NEST
Systemic Family Counselling service covering the High School Catchments of Castlebrae and Portobello.
Stay and Play
This project is now being delivered across several projects rather than a separate programme- any funding received in the year was allocated to the different departments.
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.
These are unrestricted funds which are material to the charity's activities.
Incoming resources
Resources expended
Incoming resources
Resources expended
In September 2025 the team and board members participated in a sponsored walk to raise funds for Home Link's 40th celebrations in 2026. £10,953 was raised through sponsorship and donations. The Board agreed to ring fence this income to be used throughout 2026 for a series of events – family fun day, summer programmes and a conference.
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
During the year £500 was donated from RMM Associates, an organisation owned by a trustee of the charity (2025: nil).
The charity had no material debt during the year.