## **REPORT OF THE TRUSTEES / DIRECTORS AND** # **THE UNAUDITED FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31ST MARCH 2022** ## **FOR** ## **NEWTOWN COMMUNITY LEARNING CENTRE LTD** ## **OPERATING AS** ## **FIRST STEPS DAY NURSERY** **Company Number 05298050** **A Company Limited by Guarantee** ## **NEWTOWN COMMUNITY LEARNING CENTRE LTD CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31st March 2022** ## **CONTENTS** ||**Page**| |---|---| |**Company Information**|**1**| |**Report of the Trustees and Directors**|**2**| |**Accountants’ Report**|**5**| |**Financial Statements**|**6**| ## **NEWTOWN COMMUNITY LEARNING CENTRE LTD REPORT OF THE TRUSTEES AND DIRECTORS for the Year Ended 31st March 2022** The Directors, who are the trustees of the company, present their report together with the financial statements of the charity for the year ended 31[st] March 2021. ## **Reference and Administrative Information** Charity Name: Newtown Community Learning Centre Charity registration number: 1113136 Company registration number: 05298050 (England and Wales) Registered office and operational address: First Steps Day Nursery Newtown Road Carlisle CA2 7LW Trustees and directors: Mrs S King Mrs S Dickman Mrs K Robertson Company secretary: Mrs S King Reporting accountant: Shaun Brown Shaun Brown Accountants Ltd 14A Hartness Road Gilwilly Industrial Estate Penrith CA11 9BD Bankers: Lloyds TSB Carlisle Solicitors: Burnetts 6 Victoria Place Carlisle CA1 1ES ## **NEWTOWN COMMUNITY LEARNING CENTRE LTD REPORT OF THE TRUSTEES AND DIRECTORS for the Year Ended 31st March 2022** ## **Structure, Governance and Management** ## Governing Document The organisation is a charitable company limited by guarantee. It was incorporated on 26 November 2004 in the name of Carlisle West Children’s Centre and began operating on 1 December 2004. The Charity’s name was changed by way of a special resolution dated 25 April 2005 to Newtown Community Learning Centre. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and it is governed under its Articles of Association. In the event of being wound up the charity must donate any property left after settling its debts to any other charity with similar objects, or dispose of its assets in any other way permitted by the Charity Commission. ## Recruitment and Appointment of Trustees/Directors The directors of the company are also the charity trustees for the purposes of charity law. The trustees appointed on the incorporation of the charity were the members of the voluntary management committee of the organisation which the charity took over. Further trustees are appointed as and when the charity identifies the need for additional expertise or skills. The charity must have between three and ten trustees at any one time, and one third of the trustees must retire by rotation at each AGM. Each trustee retiring in this way is entitled to be reappointed. The trustees have chosen to act as trustees due to their belief in the need to extend family services to their community from the school campus and their understanding that they should adopt a company limited by guarantee as the best vehicle to achieve their objectives. ## Trustee Induction and Training Trustees read and understand their responsibilities as outlined by the Charity Commission and Companies House standard guidelines prepared for people in their roles. They also bring many skills to the Charity as a result of their existing roles as head teachers, school budget managers and educational consultants. Where necessary skills are bought in to supplement the experience and knowledge of the Board. ## Risk Management The Board adopt a continuing risk assessment approach to all their operating activities and employ staff with appropriate skills to provide regular reports, prompting review and actions as appropriate. Comprehensive insurance cover is also in place. ## Connection Organisation Newtown Community Learning Centre is a partner in Children’s Centre for Carlisle West (The Children’s Centre). Other partners include bodies such as Living Well Trust and Newtown School. ## Objectives and Activities In setting our objectives and planning our activities the Trustees have given careful consideration to the Charity Commission’s general guidance on public benefit and in particular to its supplementary guidance relevant to the Charity’s objectives described below. The Charity’s objectives are: - i) To promote for the benefit of the inhabitants of Newtown without distinction of sex, sexual orientation, race or political, religious or other opinions, by associating together the said inhabitants and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and other leisure time occupations with the objects of improving the conditions of life of the said inhabitants. - ii) To establish or secure the establishment of a community centre and to maintain and manage the same (whether along or in cooperation with any local authority or person or body) in furtherance of these objects. ## **NEWTOWN COMMUNITY LEARNING CENTRE LTD REPORT OF THE TRUSTEES AND DIRECTORS for the Year Ended 31st March 2022** ## How our objectives deliver public benefit The charity provides day care places, and manages facilities on Newtown School Campus for the benefit of the local community. - During the period covered by this report the charity had the following key objectives: 1. Raise the occupancy of the day care setting known as First Steps Day Nursery and work towards sustainability. 2. Maintain and improve where possible the high quality of care provided to children and families using the day care setting. 3. Extend the care provided at the nursery to include older children in after school clubs. 4. Work in partnership with Carlisle West Children’s Centre to provide family services to the community. 5. Extend the use of the facilities on the school campus to the wider community. ## Achievements and Performance Our occupancy continues to remain in line with the current staffing levels. We are working very hard to improve our provision to achieve an outstanding in our next OFSTED inspection. ## Financial Position The charity was in a strong financial position at the 31[st] March 2022 with cash reserves of £204,386 (£182,488 – 2021). The reserves are currently held within the Lloyds Bank Account. The Trustees are currently exploring splitting the reserves balance between a number of Banks to ensure the Charity qualifies for the Deposit Protection Scheme. ## Reserves Policy The charity’s activities are covered by comprehensive insurance policies which include financial cover for the charity in the event of an unforeseeable loss of earnings. However the Trustees also consider that it is advisable to build up reserves over time. The Trustees reviewed the charity’s reserves policy and feel it is appropriate to generate free reserves equal to three months’ project costs, in order to safeguard against the effect of unforeseeable or uninsured events. The charity may be in a position to achieve this target within the next year, although this aim may conflict with the Trustees’ continued commitment to provide services for the local community at affordable levels. To build towards this target, the Trustees intend to work to bring in complementary funding streams, as well as continuing to build community usage of campus facilities, and improving the sustainability of the daycare setting. ## Plans for Future Periods Our future plans will be to review the key objectives and work towards the following: 1. Consolidate the good progress made by the day care setting and continue to work to maintain and improve the quality of care for the public benefit. 2. Continue to work positively with the children’s centre to widen access by families to a developing range of family services. ## Statement of directors’ responsibilities Law applicable to companies in England and Wales requires the directors (who are the trustees of the charity) to prepare financial statements for each financial period which give a true and fair view of the company’s financial activities during the period and of its financial position at the end of the period. We confirm that as directors we have met our duty in accordance with the Companies Act 2006 to: - Ensure that the company has kept proper accounting records - Prepare financial statements which give a true and fair view of the state of the company as at 31 March 2022 and of its result for that period in accordance with the FRS 102 Section 1A Small Entities and the Companies Act 2016. - Follow the applicable accounting policies, subject to any material departures disclosed and explained in the notes to the financial statements. ## **NEWTOWN COMMUNITY LEARNING CENTRE LTD REPORT OF THE TRUSTEES AND DIRECTORS for the Year Ended 31st March 2022** The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2022. The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2022 in accordance with Section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for: - (a) ensuring that the company keeps accounting records which 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 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 company. The financial statements have been prepared in accordance with the provisions of part 15 of the Companies Act 2016 relating to small companies. Signed on behalf of the Board ………………………………………………….. Dated 27[th] February 2023 ## **Newtown Community Learning Centre Accountants' report to the directors and trustees on the unaudited accounts for the year ended 31 March 2022** We report on the accounts for the year ended 31st March 2022 set out on pages 6 to 32. This report is made solely to the company's members, as a body. Our work has been undertaken so that we might state to the company’s members those matters that we are required to state to them in an accountant’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 company and the company's members as a body, for our examination work, for this report or for the opinions we have formed. ## **Respective responsibilities of directors and reporting accountants** You have confirmed that you have met your duty as set out in the directors' statement on page seven. You consider that the company is exempt from the statutory requirement for an audit for the year. Our responsibility is to form and express an independent conclusion, based on the work carried out, to you on the financial statements. ## **Scope** We conducted our engagement in accordance with the requirements of the Examiners Report Guidelines provided by the Charity Commission. Our work was based primarily upon enquiry, analytical procedures and assessing accounting policies in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015). If we considered it to be necessary, we also performed limited examination of evidence relevant to certain balances and disclosures in the financial statements where we became aware of matters that might indicate a risk of material misstatement in the financial statements. The terms of our engagement exclude any requirement to carry out a comprehensive assessment of the risks of material misstatement, a consideration of fraud, laws, regulations or internal controls, and we have not done so. We are not required to, and we do not, express an audit opinion on these financial statements. ## **Conclusion** Based on our work, nothing has come to our attention to refute the directors' confirmation that in accordance with the Companies Act 2006 the financial statements give a true and fair view of the state of the company's affairs as at 31st March 2022 and of its profit for the year then ended and have been properly prepared in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015). Shaun Brown Accountants Ltd Accountants 14A Hartness Road Gilwilly Industrial Estate Penrith Cumbria CA11 9BD Date: 28 February 2023 |Newtown Community Learning Centre|Newtown Community Learning Centre|CharityNo|1113136|1113136|| |---|---|---|---|---|---| |||CompanyNo|5298050||| |Annual accounts for theperiod|||||| |Period start date|**01/04/2021**|**To**|Period end
date|**31/03/2022**|| ## **Section A Statement of financial activities (including summary income and expenditure account)** |**Expenditure (Note 6)**
**Expenditure on:**
Tax payable
Net gains/(losses) on
investments
**Extraordinary items**
Other gains/(losses)
**_Reconciliation of_**
**_funds:_**
**_Total_**
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Charitable activities
Other trading activities
Separate material item of income
Other
Donations and legacies
Investments
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**Net income/(expenditure) before tax for**
**the reporting period**
Total funds brought forward
Gains and losses on revaluation of fixed assets for the
charity’s own use
Charitable activities
Separate material expense item
Raising funds
Other|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05| |---|---|---|---|---|---| ||-|-|-|-|-| ||222,577|-|-|222,577|234,195| ||-|-|-|-|-| ||21|-|-|21|32| ||-|-|-|-|-| ||-|-|-|-|-| ||222,598|-|-|222,598|234,227| ||||||| ||-|-|-|-|-| ||193,972|-|-|193,972|161,043| ||||||| ||3,030|-|-|3,030|3,293| ||197,002|-|-|197,002|164,336| ||||||| ||25,596|-|-|25,596|69,891| ||-|-|-|-|-| ||25,596|-|-|25,596|69,891| ||-|-|-|-|-| ||25,596|-|-|25,596|69,891| ||-|-|-|-|| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||25,596|-|-|25,596|69,891| ||||||| ||203,224|2,931|-|206,155|136,264| ||228,820|2,931|-|231,751|206,155| CC17a_charitable_company 847 - 2022 Page 7 Newtown Community Learning Centre Charity No 1113136 Company No 5298050 ## **Section B Balance sheet** |**Fixed assets**
**Intangible assets**
**Tangible assets (Note 11)**
**Heritage assets**
**Investments**
**_Total fixed assets_**
**Current assets**
**Stocks**
**Debtors (Note 13)**
**Investments (Note 12)**
**Cash at bank and in hand (Note 15)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 14)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds**
**Restricted income funds (Note 18)**
**Unrestricted funds (Note 18)**
**Revaluation reserve**
**Fair value reserve**
**_Total funds_**|**Unrestricted**
**funds**
**£**
F01|
**Restricted**
**income funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05| |---|---|---|---|---|---| ||-|-|-|-|-| ||19,526|-|-|19,526|26,035| ||-|-|-|-|-| ||-|-|-|-|-| ||19,526|-|-|19,526|26,035| ||||||| ||-|-|-|-|-| ||14,877|-|-|14,877|6,080| ||-|-|-|-|-| ||204,386|2,931|-|207,317|182,486| ||219,263|2,931|-|222,194|188,566| ||||||| ||7,037|-|-|7,037|8,446| ||||||| ||212,226|2,931|-|215,157|180,120| ||||||| ||231,752|2,931|**-**|234,683|206,155| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||231,752|2,931|-|234,683|206,155| ||||||| ||-|||-|-| |||2,931||2,931|2,931| ||228,821||-|228,821|203,224| |||||-|| ||||||| ||228,821|2,931|-|231,752|206,155| _**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_ _**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_ _**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_ _**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_ Signed by one or two trustees/directors on behalf of all the trustees/directors Signature of director authenticating accounts being sent to Companies House |**_with FRS102 SORP._**|| |---|---| |Print Name|Date of
approval
dd/mm/yyyy| ||| ||| ||| |Signature|Date
dd/mm/yyyy| ||| ||**Print name**| CC17a_charitable_company 847 - 2022 Page 8 **Newtown Community Learning Centre** **Charity No 1113136 Company No 5298050** **Section C Notes to the accounts** ## Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support _**The Charity has a strong Balance Sheet made up of a**_ the conclusion that the charity is a going _**significant amount of cash reserves.**_ concern; Disclosure of any uncertainties that make the going concern assumption doubtful; _**Not Applicable**_ Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the _**Not Applicable**_ charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and no changes have been made to the accounting policies. ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP). ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS102 SORP). CC17a_charitable_company 847 - 2022 Page 9 |**Newtown Community Learning Centre**|**Charity No**|**1113136**| |---|---|---| ||**Company No**|**5298050**| |**Section C Notes to the accounts (cont)**||| ## **Note 2 Accounting policies** _**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_ ## **2.1 RECONCILIATION WITH PREVIOUS ACCEPTED ACCOUNTING PRACTICE** **Please provide a description of the nature of each change in accounting policy** **Not Applicable** CC17a_charitable_company 847 - 2022 Page 10 |**Newtown Community Learning Centre**|**Charity No**|**1113136**| |---|---|---| ||**Company No**|**5298050**| |**Section C Notes to the accounts (cont)**||| |**Recognition of income**
Yes
Yes
Yes
Yes
Yes
Yes
N/a
Yes
N/a
N/a
N/a
N/a
Yes
Yes
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to the
grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP).
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
**Offsetting**
**Grants and donations**
**Note 2 Accounting policies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**2.2 INCOME**
**Donated goods**
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
• it is more likely than not that the trustees will receive the resources;
• the monetary value can be measured with sufficient reliability.
**Tax reclaims on**
**donations and gifts**
The charity has received government grants in the reporting period
**Legacies**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
**Government grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from
other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
**Contractual income and**
**performance related**
**grants**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Donated services and facilities that are consumed immediately are recognised as
**Donated services and**
**facilities**||| CC17a_charitable_company 847 - 2022 |**Newtown Community Learning Centre**|**Charity No**|**1113136**| |---|---|---| ||**Company No**|**5298050**| |**Section C Notes to the accounts (cont)**||| |**Note 2 Accounting policies**
N/a
Yes
Yes
Yes
N/a
N/a
Yes
N/a
Yes
Yes
N/a
**Grants with performance**
**conditions**
N/a
N/a
N/a
Yes
Yes
Yes
Yes
**Deferred income**
No material item of deferred income has been included in the accounts.
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
**Grants payable without**
**performance conditions**
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
The charity has incurred expenditure on support costs.
**2.3 EXPENDITURE AND LIABILITIES**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
**Liability recognition**
**Investment gains and**
**losses**
**Income from membership**
**subscriptions**
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
The value of any voluntary help received is not included in the accounts but is
described in the trustees’ annual report.
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Redundancy cost**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
**Support costs**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity made no redundancy payments during the reporting period.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
**Volunteer help**
**Settlement of insurance**
**claims**
**Creditors**
**Governance and support**
**costs**||| CC17a_charitable_company 847 - 2022 |**Newtown Community Learning Centre**|**Charity No**|**1113136**| |---|---|---| ||**Company No**|**5298050**| |**Section C Notes to the accounts (cont)**||| |**Note 2 Accounting policies**
**2.4 ASSETS**
£500
Yes
N/a
N/a
N/a
N/a
N/a
N/a
N/a
N/a
N/a
Yes
Yes
Yes
The charity has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on
deposit and cash equivalents with a maturity of loss than one year held for investment
purposes rather than to meet short-term cash commitments as they fall due.
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or
net realisable value.
Goods or services provided as part of a charitable activity are measured at net
realisable value based on the service potential provided by items of stock.
Debtors (including trade debtors and loans receivable) are measured on initial
recognition at settlement amount after any trade discounts or amount advanced by the
charity. Subsequently, they are measured at the cash or other consideration expected
to be received.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
**Stocks and work in**
**progress**
**Tangible fixed assets for**
**use by charity**
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
They are valued at cost.
They are valued at cost.
They are valued at cost.
**Debtors**
The depreciation rates and methods used are disclosed in note 14.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 15.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 16.
**Intangible fixed assets**
**Heritage assets**
**Investments**
They are valued at fair value except where they qualify as basic financial instruments.
These are capitalised if they can be used for more than one year, and cost at least
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
**Current asset**
**investments**||| CC17a_charitable_company 847 - 2022 |**Newtown Community Learning Centre**|**Newtown Community Learning Centre**|**Charity No**
**1113136**|| |---|---|---|---| |||**Company No**
**5298050**|| |**Section C**|**Notes to the accounts (cont)**||| |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
- - - - -
GiftAid
- - - - -
Legacies
- - - - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods,facilities and services
- - - - -
Other
- - - -
**Total**
- - - - -
NurseyCare
222,577 - - 222,577 234,195
- - - - -
- - - - -
Other
- - - - -
**Total** 222,577 - - 222,577 234,195
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - -- -
Interestincome
21 - - 21 32
Dividendincome
- - - - -
Rentalandleasingincome
- - - - -
Other
- - - - -
**Total** 21 - -21 32
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - -- -
Conversionofendowmentfundsintoincome
- - - - -
Gain on disposal of a tangible fixed asset
held for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
**Total**
- - -- -
222,598- - 222,598234,227
**Other information:**
**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**
**Separate**
**material item**
**of income**
**TOTAL INCOME**
**Charitable**
**activities:**
**Note 3 Income**
**Analysis of income**
**Donations**
**and legacies:**
**Where sums originally denominated in foreign currency have**
**been included in income, explain the basis on which those**
**sums have been translated into sterling (or the currency in**
**which the accounts are drawn up).**
**Not Applicable**
**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**
**Not Applicable**
**Not Applicable**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**
**Not Applicable**
**Other:**
**Income from**
**investments:**
**Other trading**
**activities:**|||| |**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**||**Not Applicable**|| |**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**|||| |**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**||**Not Applicable**|| ||||| |**Where sums originally denominated in foreign currency have**
**been included in income, explain the basis on which those**
**sums have been translated into sterling (or the currency in**
**which the accounts are drawn up).**||**Not Applicable**|| CC17a_charitable_company 847 - 2022 Page 14 **Section C Notes to the accounts (cont)** **Note 4 Analysis of receipts of government grants** |**Government grants**
**Other**
**Government grants**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in_**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**This year**
**£**
**Description**|**This year**
**£**
**Description**|**This year**
**£**
**Description**| |---|---|---|---| ||The Charity receives grant funding from Cumbria County Council for
provisionof Nursey care to pre schoolage children,||131,194| ||||-| ||||-| ||**Total**
**Description**||131,194| ||||**Last year**
**£**| ||The Charity receives grant funding from Cumbria County Council for
provisionof Nursey care to pre schoolage children,||189,459| ||||-| ||||-| ||**Total** 189,459
**Thisyear**
**Lastyear**||189,459| ||||| ||**Thisyear**
**Lastyear**||| ||||| Page 15 **Section C Notes to the accounts (cont)** ## **Note 5 Donated goods, facilities and services** |**Seconded staff**
**Use of property**
**Other**|**Thisyear**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| |||**Lastyear**|| |**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|||| |**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**|||| ||||| ||||| ||||| |**Newtown Community Learning Centre**|**Newtown Community Learning Centre**|**Charity No**
**1113136**|**Charity No**
**1113136**|**Charity No**
**1113136**|**Charity No**
**1113136**|**Charity No**
**1113136**|| |---|---|---|---|---|---|---|---| |||**Company No**
**5298050**|||||| |**Section C Notes to the accounts (cont)**|||||||| |Fundraising agents
Operating charity shops
Other trading activities
Advertising, marketing, direct mail and
publicity
**Note 6 Expenditure**
**Separate material**
**item of expense**
**Expenditure on**
**charitable**
**activities**
Governance costs
**Total expenditure on charitable**
**activities**
Wages
Overheads
**Expenditure on**
**raising funds:**
Incurred seeking legacies
**Total expenditure on raising funds**
Operating a trading company
undertaking non-charitable trading
activity
Incurred seeking donations
Incurred seeking grants
Cost of obtaining investment advice
**Analysis of expenditure**
Intellectual property licencing costs
Start up costs incurred in generating
new source of future income
Rent collection, property repairs and
maintenance charges
Operating membership schemes and
social lotteries
Staging fundraising events
Database development costs
Investment administration costs
Portfoliomanagement costs
Investment management costs:|||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**||||| ||Incurred seeking donations||-|-|-|-|-| ||Incurred seeking legacies||-|-|-|-|-| ||Incurred seeking grants||||||| ||Operating membership schemes and
social lotteries||||||| ||Staging fundraising events||||||| ||Fundraising agents||||||| ||Operating charity shops||||||| ||Operating a trading company
undertaking non-charitable trading
activity||||||| ||Advertising, marketing, direct mail and
publicity||-|-|-|-|-| ||Start up costs incurred in generating
new source of future income||-|-|-|-|-| ||Database development costs||-|-|-|-|-| ||Other trading activities||||||| ||Investment management costs:||-|-|-|-|| ||Portfoliomanagement costs||-|-|-|-|-| ||Cost of obtaining investment advice||-|-|-|-|-| ||Investment administration costs||-|-|-|-|-| ||Intellectual property licencing costs||-|-|-|-|-| ||Rent collection, property repairs and
maintenance charges||-|-|-|-|-| ||||-|-|-|-|-| ||**Total expenditure on raising funds**||-|-|-|-|-| ||||||||| ||Wages||159,648|-|-|159,648|126,520| ||Overheads||34,324|-|-|34,324|34,523| ||Governance costs||3,030|-|-|3,030|3,293| ||||-|-|-|-|-| ||**Total expenditure on charitable**
**activities**||197,002|-|-|197,002|164,336| ||||||||| ||||-|-|-|-|-| CC17a_charitable_company 847 - 2022 Page 17 |**Newtown Community Learning Centre**|**Newtown Community Learning Centre**|**Charity No**
**1113136**|**Charity No**
**1113136**|**Charity No**
**1113136**|**Charity No**
**1113136**|**Charity No**
**1113136**|| |---|---|---|---|---|---|---|---| |||**Company No**
**5298050**|||||| |**Section C**|**Notes to the accounts (cont)**||||||| |**Note 6 Expenditure**
**Analysis of expenditure on charitable activities**
**Other information:**
**Total other expenditure**
**TOTAL EXPENDITURE**
**Other**
**Total**|**Expenditure**||||||| ||||-|-|-|-|-| ||||-|-|-|-|-| ||||-|-|-|-|-| ||**Total**||-|-|-|-|-| ||||||||| ||||-|-|-|-|-| ||||-|-|-|-|-| ||||-|-|-|-|-| ||||-|-|-|-|-| ||||-|-|-|-|-| ||**Total other expenditure**||-|-|-|-|-| ||||||||| ||||197,002|-|-|197,002|164,336| ||||||||| |**Activity or**
**programme**|**Activities undertaken directly**|**Activities undertaken directly**|**Grant**
**funding**
**of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**_Total_**
**_prior year_**| |---|---|---|---|---|---|---| |||**£**|**£**|**£**|**£**|**£**| |Activity 1
Activity2|Supplyof NurseryServices||131,194|65,808|197,002|164,336| |||||||| |Other||||||| |**Total**|||131,194|65,808|197,002|164,336| |||||||| |**Prior year expenditure on charitable activities**
**can be analysed as follows:**||**Not Applicable**||||| |||||||| |**Within the expenditure items above the**
**following items are material: (please disclose**
**the nature, amount and any prior year**
**amounts)**||**Not Applicable**||||| |||||||| |**Where sums originally denominated in foreign**
**currency have been included in expenditure,**
**explain the basis on which those sums have**
**been translated into sterling (or the currency**
**in which the accounts are drawn up).**||
**Not Applicable**||||| CC17a_charitable_company 847 - 2022 Page 17 **Section C Notes to the accounts (cont)** ## **Note 7 Extraordinary items** ## _**Please explain the nature of each extraordinary item occurring in the period.**_ |**_Please explain the nature of each extraordinary item occurring in the period._**|**_ure of each extraordinary item occurring in the period._**||| |---|---|---|---| |**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extraordinary items**
**Description**|**Description**|**This year**
**Last year**
**£**
**£**|| |||-|-| ||||| |||-|-| |||-|-| |||-|-| ||||| |||-|-| |||-|-| **Newtown Community Learning Centre Charity No 1113136 Company No 5298050** **Section C Notes to the accounts** ## **Note 8 Details of certain types of expenditure** ## **Note 8.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**Note 8.1 Fees for examination of the accounts**
**_Please provide details of the amount paid for any statutory external scrutiny of_**
**_accounts and other services provided by your independent examiner. If nothing_**
**_was paid please enter '0' in the appropriate box(es)._**||| |---|---|---| |**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than independent examination**|**This year**
**£**|**Last year**
**£**| ||1,944|1,788| ||0|0| ||0|0| ||0|0| CC17a_charitable_company 847 - 2022 Page 19 **1113136 5298050** **Newtown Community Learning Centre Charity No Company No** **Section C Notes to the accounts (cont)** ## **Note 9 Paid employees** _**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_ ## **9.1 Staff Costs** |**Social security costs**
**Less Job Retention Scheme Receipts**
**Total staff costs**
**Pension costs (defined contribution pension plan)**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**
**Salaries and wages**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||150,849|137,596| ||6,108|5,359| ||2,691|2,542| ||-|- 18,977| ||159,648
|126,520| |||| ||**Not Applicable**|| _**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_ |**No employees received employee benefits (excluding employer**
**pension costs) for the reporting period of more than £60,000**|**No employees received employee benefits (excluding employer**
**pension costs) for the reporting period of more than £60,000**|**None Paid**| |---|---|---| |||| |**Band**|**Nu**|**mber of employees**| |**£60,000 to £69,999**||Not Applicable| |**£70,000 to £79,999**||Not Applicable| |**£80,000 to £89,999**||Not Applicable| |**£90,000 to £99,999**||Not Applicable| |**£100,000 to £109,999**||Not Applicable| |||| |||| |||| |**The parts of the charity in which the**
**employees work**
**9.2 Average head count in the year**
**Please provide the total amount paid to**
**key management personnel (includes**
**trustees and senior management) for**
**their services to the charity. For**
**specific amounts paid to trustees, see**
**Note 28.**|£38,390 - Manager|£38,390 - Manager|£38,390 - Manager| |---|---|---|---| ||||| |||**This year**
**Number**|**Last year**
**Number**| ||**Fundraising**|-|-| ||**Charitable Activities**|10|9| ||**Governance**|-|-| ||**Other**|-|-| ||**Total**|10|9| **9.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_ |**Please explain the nature of the payment**
**Please state the legal authority or**
**reason for making the payment**
**Please state the amount of the payment**
**(or value of any waiver of a right to an**
**asset)**|Not Applicable| |---|---| ||Not Applicable| ||Not Applicable| ## **9.4 Redundancy payments** _**Please complete if any redundancy or termination payment is made in the period.**_ |**Please state the accounting policy for**
**any redundancy or termination**
**payments**
**Total amount of payment**
**The extent of redundancy funding at the**
**balance sheet date**
**The nature of the payment (cash, asset**
**etc.)**|Not Applicable| |---|---| ||| ||Not Applicable| ||| ||Not Applicable| ||| ||Not Applicable| CC17a_charitable_company 847 - 2022 Page 20 |**Newtown Community Learning Centre**|**Charity No**
**1113136**| |---|---| ||**Company No**
**5298050**| |**Section C Notes to the accounts (cont)**|| **Note 10 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** **Amount of contributions recognised in £2,691 the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between Unresticted funds activities and between restricted and unrestricted funds.** CC17a_charitable_company 847 - 2022 Page 21 |**Newtown Community Learning Centre**|**Charity No**
**1113136**| |---|---| ||**Company No**
**5298050**| |**Section C Notes to the accounts**|| |**Freehold land**
**& buildings**
**Other land &**
**buildings**
**£**
**£**
At the beginning of
the year
- -
Additions
- -
Revaluations
- -
Disposals
- -
Transfers *
- -
At end of the year
- -
**Basis**
Reducing
Balance
**Rate**
At beginning of the
year
- -
Disposals
- -
Depreciation
- -
Impairment
- -
Transfers*
- -
At end of the year
- -
Net book value at the
beginning of the year
- -
Net book value at the
end of the year
- -
**11.4 Impairment**
**11.5 Revaluation**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or_**
**_reversal of an impairment loss._**
**11.1 Cost or valuation**
**_the carrying amount that would have been_**
**_recognised had the assets been carried under_**
**_the cost model._**
**_(iii) Details of the existence and carrying_**
**_amounts of property, plant and equipment to_**
**_which the charity has restricted title or that are_**
**_pledged as security for liabilities._**
**_the name of independent valuer, if applicable_**
**_(ii) Please provide the amount of contractual_**
**_commitments for the acquisition of tangible_**
**_fixed assets._**
**_(i) Please state the amount of borrowing costs,_**
**_if any, capitalised in the construction of tangible_**
**_fixed assets and the capitalisation rate used._**
**_the effective date of the revaluation_**
**Note 11 Tangible fixed assets**
**_If an accounting policy of revaluation is adopted,_**
**11.3 Net book value**
**11.2 Depreciation and impairments**
**11.6 Other disclosures**
**_the methods applied and significant_**
**_assumptions_**|**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Total**
**£**
**£**
**£**
45,113 52,292 97,405
- - -
- - -
- - -
- - -
45,113 52,292 97,405
Reducing
Balance
Reducing
Balance
Reducing
Balance
15%
15%
15%
27,378 43,992 71,370
- - -
3,757 2,752 6,509
- - -
- - -
31,135 46,744 77,879
17,735 8,300 26,035
13,978 5,548 19,526
**Not Applicable**
**Not Applicable**
**Not Applicable**
**Not Applicable**
**Not Applicable**
**Not Applicable**

**_please provide:_**
**Not Applicable**
**Not Applicable**| ||
**Not Applicable**| ||**Not Applicable**| ||**Not Applicable**| CC17a_charitable_company 847 - 2022 Page 22 **Newtown Community Learning Centre** **Newtown Community Learning Centre Charity No 1113136 Company No5298050 Section C Notes to the accounts (cont)** ## **Note 12 Investment assets** ## **12.1 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.** ## **Analysis of current asset investments** **Cash or cash equivalents Listed investments Investment properties Social investments Other investments Total** |**This year**|**Last year**| |---|---| |**£**|**£**| |-|-| |204,385|182,487| |-|-| |-|-| |-|-| |204,385|182,487| ## **12.2 Guarantees** **Please provide details and amount of any guarantee made to or on behalf of a third party** **Name of the entity or entities benefitting from those guarantees** **Please explain how the guarantee furthers the charity's aims** Not Applicable Not Applicable Not Applicable ## **12.3 Additional information** **Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.** All Investments held as Cash Deposits **or performance eg. terms and conditions of loans or the use of hedging to manage financial risk. For all investments measured at fair value, the basis for determining the value, including any** Not Applicable **assumptions applied when using a valuation technique. Where a charity or its subsidiary has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security** Not Applicable **and the terms and conditions relating to its pledge.** CC17a_charitable_company 847 - 2022 Page 23 **Newtown Community Learning Centre** ||**Charity No**|**1113136**| |---|---|---| ||**Company No**|**5298050**| **Section C Notes to the accounts (cont)** ## **Note 13** ## **13.1 Analysis of debtors** **Trade debtors Prepayments and accrued income Other debtors** |**Total**|**This year**
**£**|**Last year**
**£**|| |---|---|---|---| ||13,327.0|3,686.5|| ||1,550.0|2,394.0|| ||-|-|| ||14,877.0|6,080.5|| CC17a_charitable_company 847 - 2022 Page 24 **Newtown Community Learning Centre** **Charity No 1113136 Company No 5298050** **Section C Notes to the accounts (cont)** ## **Note 14 Creditors and accruals** ## **14.1 Analysis of creditors** |**14.1 Analysis of creditors**||||| |---|---|---|---|---| |
**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts**
**or performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within oneyear**||**Amounts falling due after**
**more than oneyear**|| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||947|-|-|-| ||-|-|-|-| ||3,732|3,492|-|-| ||1,808|4,954|-|-| ||550|-|-|-| ||7,037|8,446|-|-| CC17a_charitable_company 847 - 2022 Page 25 |**Newtown Community Learning Centre**|**Charity No**
**1113136**|**Charity No**
**1113136**| |---|---|---| ||**Company No**
**5298050**|| |**Section C Notes to the accounts**|**This year**
**Last year**
**£**
**£**
- -
- -
204,386 182,487
- -
204,386 182,487
**(cont)**|| |**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Note 15 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date)**||| ||**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||204,386|182,487| ||-|-| ||204,386|182,487| CC17a_charitable_company 847 - 2022 Page 26 **Section C Notes to the accounts (cont)** ## **Note 16 Fair value of assets and liabilities** **This year Last year 16.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying** The Charity has a number of small debtor **what is owed) , liquidity risk (the risk of not** The Charity has a number of small debtor balances at the year end related to the **being able to meet short term financial** balances at the year end related to the provision provision of nursery services. None of the **demands) and market risk (the risk that the** of nursery services. None of the debtor debtor balances are of sufficient size to impact **value of an investment will fall due to** balances are of sufficient size to impact the the liquidity of the Charity if upaid or to cause **changes in the market) arising from** liquidity of the Charity if upaid or to cause any any systemic risk to the functioning of the **financial instruments to which the charity** Charity. systemic risk to the functioning of the Charity. **is exposed at the end of the reporting period and explain how the charity manages those risks.** **16.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.** N/A N/A **Section C Notes to the accounts (cont)** **Note 17 Events after the end of the reporting period** _**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_ **This year Last year Please provide details of the nature of the event Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made** |**Newtown Community Learning Centre**|**Charity No**
**1113136**| |---|---| ||**Company No**
**5298050**| |**Section C Notes to the accounts**|**(cont)**| ## **Note 18 Charity funds** ## **18.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_unrestricted funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |Restricted Funds|R||2,931|-|-|-|-|2,931| |Unrestricted Funds|UR||203,225|222,598|- 197,002|-|-|228,821| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds (balancing_**
**_figure)_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds as per balance sheet**|||206,156|222,598|- 197,002|-|-|231,752| CC17a_charitable_company 847 - 2022 Page 29 **Newtown Community Learning Centre** **Newtown Community Learning Centre Charity No 1113136 Company No 5298050 Section C Notes to the accounts (cont)** ## **Note 18 Charity funds** ## **18.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_ ## _*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_unrestricted funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |Restricted Funds|R||2,931|-|-|-|-|2,931| |Unrestricted Funds|UR||133,334|234,227|- 164,336|-|-|203,225| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds (balancing_**
**_figure)_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds as per balance sheet**|||136,265|234,227|- 164,336|-|-|206,156| CC17a_charitable_company 847 - 2022 Page 30 **Newtown Community Learning Centre** **Newtown Community Learning Centre Charity No 1113136 Company No 5298050 Section C Notes to the accounts (cont)** ## **Note 19 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **19.1 Trustee remuneration and benefits** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** **TRUE** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---|---| |||**This year**|||||**Last year**
**£**| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**|| |||**£**|**£**|**£**|**£**|**£**|| ||||||||| ||||||||| ||||||||| ||||||||| |**_Please give details of why remuneration or other_**
**_employment benefits were paid._**
**_State the number of trustees to whom retirement benefits_**
**_are accruing under a defined contribution pension_**
**_scheme._**
**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**
**_If a third party has been reimbursed for providing one or_**
**_more trustees, state the nature of the payment and_**
**_amount of the reimbursement._**|||||||| |||**Not Applicable**|||||| |||**Not Applicable**|||||| |||**Not Applicable**|||||| |||**Not Applicable**|||||| ## **19.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ |**No trustee expenses have been incurred (True or False)**|||**TRUE**| |---|---|---|---| ||||| |**Type of expenses reimbursed**||**This year**|**Last year**| |||**£**|**£**| |**Travel**|||| |**Subsistence**|||| |**Accommodation**|||| |**Other (please specify):**|||| ||||| ||**TOTAL**||| |**Please provide the number of trustees reimbursed for**
**expenses or who had expenses paid by the charity**|||| |||**Not Applicable**|| ## **19.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ |**_provided._**|**_provided._**|**_provided._**||||||| |---|---|---|---|---|---|---|---|---| |**There have been no related party transactions in the repor**|||**ting period (True or False)**||||**TRUE**|| |||||||||| |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**||**Balance at**
**period end**|**Provisio**
**debts at p**|**n for bad**
**eriod end**|**Amounts**
**written off**
**during**
**reporting**
**period**| ||||**£**||**£**||**£**|**£**| |||||||||| |||||||||| |||||||||| |||||||||| |**_For any related party, please provide details of any_**
**_guarantees given or received._**
**_In relation to the transactions above, please provide the_**
**_terms and conditions, including any security and the_**
**_nature of any payment (consideration) to be provided in_**
**_settlement._**||||||||| ||||**Not Applicable**|||||| |||||||||| ||||**Not Applicable**|||||| CC17a_charitable_company 847 - 2022 Page 31 **Section C Notes to the accounts (cont)** ## **Note 20 Additional Disclosures** **The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.** Page 32