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2025-03-31-accounts

Newbiggin by the Sea Heritage Partnership

Charity No. 1121602

Company No. 06255729

Trustees' Report and Unaudited Accounts

31 March 2025

Newbiggin by the Sea Heritage Partnership Contents

Pages
Trustees' Annual Report 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Summary Income and Expenditure Account 8
Balance Sheet 9
Statement of Cash flows 10
Notes to the Accounts 11 to 18
Detailed Statement of Financial Activities 19 to 20

Page 1

Newbiggin by the Sea Heritage Partnership Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 06255729

Charity No. 1121602

Registered Office

Newbiggin Maritime Centre Church Point Newbiggin by the Sea Northumberland NE64 6DB

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

E.G. Air L.J. Calder B. Chilton S.R. Eaton S. Harrison B. Mead J.P. Shipley

==> picture [298 x 118] intentionally omitted <==

Accountants

Accounting for Good CIC 2 Geordie Ridley Place Upper Precinct Wesley Court Blaydon on Tyne Tyne and Wear NE21 5BT

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Page 2

Newbiggin Heritage Partnership; Trustees’ Annual Report

Reporting Period 1.4.24 to 31.3.25

Charity name: Newbiggin Heritage Partnership Ltd

Charity registration number: 1121602 Company Number: 06255729

Objectives and Activities

Newbiggin Heritage Partnership was established to ‘advance the education of the public in the history and development of Newbiggin by the Sea’ Its objectives include the establishment and maintenance of a heritage centre, providing information, learning and community experiences. It engages with other charities and local government in the pursuit of its objectives, receiving funds to In pursuit of its objectives, in particular to deliver public benefit, the Partnership has;

The board of trustees of Newbiggin Heritage Partnership Ltd are aware , and take full account of Charity Commission Guidance on public benefit.

Our decisions on, for example, the annual public events programme, participation in environmental projects and provision of facilities, place public benefit at the heart of everything we do.

The Partnership is extremely fortunate to have an incredible team of volunteers, without whom the experience offered would not be as comprehensive. Our volunteers assist with maintenance, reception and enhancing the visitor experience. We remain proud of, and grateful to, those Volunteers who have supported us over the year.

Achievements and Performance

The Heritage Partnership continues to focus on delivering its core objectives to provide a Heritage Maritime Centre with facilities for education, training and leisure. We continue to focus on encouraging visitors to the village through our landmark building and year round programme of events and activities.

The 2023/4 programme provided Newbiggin residents and visitors with a wide range of engaging and fun activities for public benefit including:

Page 3

The Maritime Centre and Rocket House have been appreciated and visited by an increased number of visitors, and we continued to open up beach access for all through our amazing beach wheelchairs

The Partnership also started work with the Catapult Centre for Renewable Energies in Blyth to assist with an exciting project to test and measure wind energy and has continued to provide work experience and training for adults with learning difficulties.

The Heritage Partnership continues to work closely with local and regional government, actively participating in groups and partnerships dedicated to the regeneration and growth of Newbiggin by the Sea, building on its culture and heritage.

Financial Review

The Trustees are pleased to report a stable financial position as set out in the Annual Accounts. Income remains positive, with a slight increase in reserves.

Income for the year was £88946 with a surplus of £54403, the there are no restricted reserves in the charity however the designated and unrestricted reserves of the charity were £3,160,657 which includes the designated fund for the land and buildings of £2494798.

The Partnership has been working closely with Northumberland County Council and Newbiggin Town Council in respect of the Borderlands regeneration programme and has developed plans for potential future investment in further capital developments at the Maritime Centre and it is to start a programme of essential maintenance and upgrading at the Centre in 2025/26.

The Board of Trustees also intends to review its investment policy in the coming year.

Structure, Governance and Management

Newbiggin Heritage Partnership Ltd is a private company limited by guarantee without share capital Its governing document is its Memorandum of Association dated 25 April 2007.

Our established Board of Trustees considers all applications for election to the Board.

Electees must be formally nominated to a join and this seconded by another Board member.

The Board of Trustees decides on any new trustee appointments. Normally this takes place at the Annual General Meeting however appointments can be made throughout the year by email.

Specific posts for example Chair, Deputy, Secretary are ratified annually by the Board of Trustees at the AGM.

Exemptions from Disclosure

N/A

Page 4

Newbiggin by the Sea Heritage Partnership Trustees Annual Report

Signed on behalf of the board

L. Calder Trustee 07 December 2025

Page 5

Newbiggin by the Sea Heritage Partnership Independent Examiners Report

Independent Examiner's Report to the trustees of Newbiggin by the Sea Heritage Partnership

I report to the charity trustees on my examination of the financial statements of Newbiggin by the Sea Heritage Partnership for the year ended 31 March 2025.

Responsibilities and basis of report

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

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

Independent examiner's statement

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

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

Kay Wightman FFA FTA Accounting for Good CIC 2 Geordie Ridley Place Upper Precinct Wesley Court Blaydon on Tyne Tyne and Wear NE21 5BT 07 December 2025

Page 6

Newbiggin by the Sea Heritage Partnership Statement of Financial Activities

for the year ended 31 March 2025

Notes
4
5
6
7
8
Income and endowments
from:
Donations and legacies
Charitable activities
Other
Total
Expenditure on:
Other
Total
Net gains on investments
Net income
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Unrestricted
funds
2025
£
53,571
5,352
27,500
Restricted
funds
2025
£
2,523
-
-
Total funds
2025
£
56,094
5,352
27,500
Total funds
2024
£
44,765
5,375
24,000
86,423
33,836
2,523
707
88,946
34,543
74,140
13,251
33,836
-
707
-
34,543
-
13,251
-
52,587
2,016
1,816
(2,016)
54,403
-
60,889
-
54,603 (200) 54,403 60,889
54,603
3,106,054
(200)
200
54,403
3,106,254
60,889
3,045,365
3,160,657 - 3,160,657 3,106,254

Page 7

Newbiggin by the Sea Heritage Partnership Summary Income and Expenditure Account

for the year ended 31 March 2025

Income
Gross income for the year
Expenditure
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net income before tax for the year
Net income for the year
2025
£
88,946
88,946
32,201
2,342
34,543
54,403
54,403
2024
£
74,140
74,140
12,907
344
13,251
60,889
60,889

Page 8

Newbiggin by the Sea Heritage Partnership Balance Sheet

at 31 March 2025

Company No.
06255729
Notes
2025
£
Fixed assets
Tangible assets
10
2,606,168
2,606,168
Current assets
Debtors
11
12,036
Cash at bank and in hand
541,354
553,390
Creditors:Amount falling due within one year
12
1,099
Net current assets
554,489
Total assets less current liabilities
3,160,657
Net assets excluding pension asset or liability
3,160,657
Total net assets
3,160,657
The funds of the charity
Restricted funds
13
Restricted income funds
-
-
Unrestricted funds
13
General funds
665,859
Designated funds
2,494,798
3,160,657
Reserves
13
Total funds
3,160,657
2024
£
2,579,627
2,579,627
12,000
515,982
527,982
(1,355)
526,627
3,106,254
3,106,254
3,106,254
200
200
611,256
2,494,798
3,106,054
3,106,254

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 March 2025 the company was entitled to exemption under section 477 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 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 07 December 2025

And signed on its behalf by:

L.Calder

Trustee

07 December 2025

Page 9

Newbiggin by the Sea Heritage Partnership Statement of Cash flows for the year ended 31 March 2025

Cash flows from operating activities
Net income per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Increase in trade and other receivables
(Decrease)/Increase in trade and other payables
Net cash provided by operating activities
Cash flows from investing activities
Payments for property, plant and equipment
Dividends, interest and rents from investments
Net cash (used in)/from investing activities
Net cash from financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances
2025
£
54,403
2,342
(27,500)
(36)
(2,454)
26,755
(28,883)
27,500
(1,383)
-
25,372
515,982
541,354
541,354
541,354
2024
£
60,889
344
(24,000)
(11,348)
406
26,291
(1,500)
24,000
22,500
-
48,791
467,193
515,984
515,982
515,982

Page 10

Newbiggin by the Sea Heritage Partnership Notes to the Accounts

for the year ended 31 March 2025

Basis of preparation

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 11

Newbiggin by the Sea Heritage Partnership Notes to the Accounts

Expenditure

Taxation

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

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Plant & Machinery 25% Straight Line

Land & property as well as the fixtures and fittings are leased and the leaseholder is responsible for their upkeep therefore the trustees decided that these assets should not be depreciated.

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Page 12

Newbiggin by the Sea Heritage Partnership Notes to the Accounts

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Page 13

Newbiggin by the Sea Heritage Partnership Notes to the Accounts

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

3 Statement of Financial Activities - prior year

Income and endowments from:
Donations and legacies
Charitable activities
Other
Total
Expenditure on:
Other
Total
Net income
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
4
Income from donations and legacies
Donations
Unrestricted
£
53,571
53,571
Unrestricted
funds
2024
£
43,524
5,375
24,000
72,899
12,374
12,374
60,525
364
60,889
60,889
3,045,165
3,106,054
Restricted
£
2,523
2,523
Restricted
funds
2024
£
1,241
-
-
1,241
877
877
364
(364)
-
-
200
200
Total
2025
£
56,094
56,094
Total funds
2024
£
44,765
5,375
24,000
74,140
13,251
13,251
60,889
-
60,889
60,889
3,045,365
3,106,254
Total
2024
£
44,765
44,765

Page 14

Newbiggin by the Sea Heritage Partnership Notes to the Accounts

5 Income from charitable activities

Recharges
6
Other income
Rental Income
LiDAR Income
7
Other expenditure
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
8
Net income before transfers
This is stated after charging:
Depreciation of owned fixed assets
9
Staff costs
Unrestricted
£
21,848
2,342
7,859
1,787
33,836
Unrestricted
£
5,352
5,352
Unrestricted
£
12,000
15,500
27,500
Total
2025
£
5,352
5,352
Total
2025
£
12,000
15,500
27,500
Total
2024
£
5,375
5,375
Total
2024
£
24,000
-
24,000
Restricted
£
707
-
-
-
707
2025
£
2,342
Total
2025
£
22,555
2,342
7,859
1,787
34,543
Total
2024
£
1,752
344
8,960
2,195
13,251
2024
£
344

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

Page 15

Newbiggin by the Sea Heritage Partnership Notes to the Accounts

10 Tangible fixed assets

Cost or revaluation
At 1 April 2024
Additions
At 31 March 2025
Depreciation and
impairment
At 1 April 2024
Depreciation charge for the
year
At 31 March 2025
Net book values
At 31 March 2025
At 31 March 2024
11 Debtors
Prepayments and accrued income
12 Creditors:
amounts falling due within one year
Other taxes and social security
Other creditors
Accruals
Land and
buildings
£
2,298,147
-
2,298,147
-
-
-
2,298,147
2,298,147
Plant &
Machinery
£
16,332
9,740
26,072
15,176
2,065
17,241
8,831
1,156
2025
£
12,036
12,036
2025
£
(2,050)
2
949
(1,099)
Fixtures &
Fittings
£
280,324
19,143
299,467
-
277
277
299,190
280,324
Total
£
2,594,803
28,883
2,623,686
15,176
2,342
17,518
2,606,168
2,579,627
2024
£
12,000
12,000
2024
£
27
379
949
1,355

Page 14

Newbiggin by the Sea Heritage Partnership Notes to the Accounts

13 Movement in funds

13 Movement in funds
Incoming
At 1 April resources
(including
other
Resources
expended
Gross
transfers
At 31
March
2025
2024 gains/losses)
£ £ £ £
Restricted funds:
Restricted income funds:
Beach Wheelchairs 200 2,523 (707) (2,016) -
Total 200 2,523 (707) (2,016) -
Unrestricted funds:
General funds 611,256 86,423 (33,836) 2,016 665,859
Designated funds:
General Day to Day
Management & Operations 2,494,798 - - - 2,494,798
Total 2,494,798 - - - 2,494,798
Total funds 3,106,254 88,946 (34,543) - 3,160,657
Purposes and restrictions in relation to the funds:
Restricted funds:
Beach Wheelchairs
Designated funds:
General Day to Day
Management & Operations
14 Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
Total
£ £ £
Fixed assets 2,606,168 - 2,606,168
Net current assets 13,135 541,354 554,489
2,619,303 541,354 3,160,657
15 Reconciliation of net debt
At 31
At 1 April March
2024 Cash flows 2025
£ £ £
Cash and cash equivalents 515,982 25,372 541,354
515,982 25,372 541,354
Net debt 515,982 25,372 541,354

Page 17

Newbiggin by the Sea Heritage Partnership Notes to the Accounts

16 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 18

Newbiggin by the Sea Heritage Partnership Detailed Statement of Financial Activities

for the year ended 31 March 2025

Income and endowments from:
Donations and legacies
Donations
Charitable activities
Recharges
Other
Rental Income
LiDAR Income
Total income and endowments
Expenditure on:
Premises costs
Rates
Light, heat and power
Premises repairs and
maintenance
General administrative costs,
including depreciation and
amortisation
Depreciation of Plant &
Machinery
Depreciation of Fixtures &
Fittings
Bank charges
General insurances
Sundry expenses
Legal and professional costs
Audit/Independent examination
fees
Accountancy and bookkeeping
Solicitor's fees
Other legal and professional
costs
Total of expenditure of other costs
Unrestricte
d funds
2025
£
53,571
53,571
5,352
5,352
12,000
15,500
27,500
86,423
12
219
21,617
21,848
2,342
-
190
7,558
111
10,201
950
816
21
-
1,787
33,836
Restricted
funds
2025
£
2,523
2,523
-
-
-
-
-
2,523
-
-
707
707
-
-
-
-
-
-
-
-
-
-
-
707
Total funds
2025
£
56,094
56,094
5,352
5,352
12,000
15,500
27,500
88,946
12
219
22,324
22,555
2,342
-
190
7,558
111
10,201
950
816
21
-
1,787
34,543
Total funds
2024
£
44,765
44,765
5,375
5,375
24,000
-
24,000
74,140
-
199
1,553
1,752
344
-
170
8,094
696
9,304
950
771
-
474
2,195
13,251

Page 19

Newbiggin by the Sea Heritage Partnership Detailed Statement of Financial Activities

Newbiggin by the Sea Heritage Partnership
Detailed Statement of Financial Activities
Total expenditure
Net gains on investments
Net income
Transfers between funds
Net income before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
33,836
-
52,587
2,016
54,603
-
54,603
3,106,054
3,160,657
707
-
1,816
(2,016)
(200)
-
(200)
200
-
34,543
-
54,403
-
54,403
-
54,403
3,106,254
3,160,657
13,251
-
60,889
-
60,889
-
60,889
3,045,365
3,106,254

Page 20