## **NUNSMOOR CENTRE TRUST**
**REPORT AND FINANCIAL STATEMENTS For the year ended 31 March 2021**
**Charity Number 1148020 Company Number 07928591**
## **NUNSMOOR CENTRE TRUST**
(A company limited by guarantee)
## **ANNUAL REPORT AND FINANCIAL STATEMENTS**
For the year ended 31 March 2021
|**Contents**|**Page**||
|---|---|---|
|Trustees annual report|1 to 7||
|Independent examiners report||8|
|Statement of Financial Activities (including||9|
|income and expenditure account)|||
|Balance sheet||10|
|Notes to the financial statements|11 to|21|
**NUNSMOOR CENTRE TRUST**
**(A company limited by guarantee) TRUSTEES ANNUAL REPORT** For year ended 31 March 2021
The trustees are pleased to present their annual report together with the financial statements of the charity for the period ended 31 March 2021, which are also prepared to meet the requirements for a Directors’ report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Memorandum and Articles of Association, 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).
## **1. Objectives and Activities**
The objectives are ‘to promote the benefit of children, young people and families by advancing education, protecting and preserving health and relieving the effects of poverty and providing facilities for the recreation and leisure-time occupation by promoting, supporting and improving the Nunsmoor Centre.’
To this end the Trust has continued to provide specific projects: the Parent and Toddler Group has provided a valuable resource for families within the community, the need for this had increased since the reduction in the Sure Start provision within the city which is now limited to the 30% highest deprivation areas (depending on postcode) The service had to be suspended during the lockdown period of the pandemic and for sometime after the lockdown numbers were restricted due to the government’s restrictions. This facility has run alongside the Toy Library which has been further expanded during the year and loans toys and equipment for under 5s to parents and carers. It was however subject to the same restrictions due to the pandemic. The Trust also have a stock of sensory equipment, which can be borrowed by staff from other agencies supporting families who have a child with additional needs or disabilities. The Trust can also loan this equipment to families and carers where appropriate. This provision encourages local families to take home and try out toys that they would not ordinarily have access to and it encourages play and builds relationships between parents and children.
The Trust has continued to work in partnership with students from the University of Newcastle upon Tyne (N.E.S.T.) to provide English Conversation Classes to benefit members of the local community from different ethnic backgrounds and for whom English is not their first language. The provision had to move to online teaching during the pandemic and for the period of restrictions. The sessions, prior to the pandemic, had moved from running with a crèche facility to family learning where parents and young children have stayed together to access the classes. The classes continue to be well attended. Feedback evidences the positive outcomes for those attending including community cohesion and inclusion, building stronger networks within the community, improving self-confidence and self-worth and empowering individuals to reach their potential. The Trust has been able to support some attendees into employment and to obtain British Citizenship.
Work has continued by the Trust to enhance community events – adding to the resources available to local families from diverse cultural backgrounds. We continue to work with families from over thirty different cultural backgrounds. We work in partnership with other local organisations to provide the best possible provision for our centre users. We were unable to host our large annual community diversity celebration event due to the situation regarding Covid 19 and the government restrictions.
The Trust had obtained funding from Your Homes Newcastle to start a new Dementia friendly project ‘Memories through Music’ This was an exciting new area of work which was intended to bring together those living with memory problems along with their peers. In a friendly, relaxed atmosphere the group would work together to make simple instruments and then play and sing along to music which evoked memories from the past. Refreshments were provided which were chosen to stir memories – so those attending might remember them from their younger days or baking them. They might talk about their mother baking and the aim of the project was to make memories, retrieve memories and record them in ‘Memory books’ that attendees could
1
**NUNSMOOR CENTRE TRUST (A company limited by guarantee) TRUSTEES ANNUAL REPORT** For year ended 31 March 2021
keep. Unfortunately, this project had to go on hold when the lock down due to Covid 19 was announced and continued to be kept on hold during the restrictions. Those attending this group were vulnerable and we carefully assessed the risk posed to attendees of the pandemic and kept this under review. We are pleased to report this project has now been able to be restarted but is taking place out in the community at a sheltered housing venue rather than in the centre itself. It is well attended and proving to be of real benefit to those taking part.
The Parent and Toddler Group has continued to thrive and it is good to see Parents with babies and small children build friendships and support each other in addition to the benefits for the babies’ and toddlers’ development. We have often been able to signpost parents to other services, which are available to support them. Many of the families’ first language is not English and we can often link them in to the English Conversation Classes that we provide in conjunction with Newcastle University N.E.S.T. project. As stated previously sadly, the PATG had to be temporarily suspended due to the Covid 19 pandemic and the national lock down. We were delighted to welcome parents and their babies and young children back to the group once restrictions eased.
The Junk Music Project was set up to work with children with additional needs and disabilities alongside children without additional needs. It is very much about inclusion. It has brought together children and young people with a love of music. The project has gone from strength to strength and has continued to be supported by music students from Newcastle University working alongside a music facilitator. The outcomes for everyone taking part have been hugely positive developing self-worth and self-confidence, concentration, working as a team, listening skills, building new friendships and an improved sense of wellbeing. We had secured a large grant from Youth Music to facilitate two years of Accredited Music Workshops run in courses of eight-week sessions culminating in appropriate performances at the end of each course to showcase the young people’s work and achievements. The project had to stop face-to-face delivery due to the Covid 19 pandemic. The facilitators were able to continue provision by providing videos of ‘mini builds’ which could be accessed via the Junk Music Facebook page, the Nunsmoor Centre Trust Facebook page and via U tube during lock down. This project is now at an end but consultation workshops have taken place over the Summer period to ascertain the best way to take this work forward in perhaps a different way and to build on skills and achievements of our young people.
The facilitation of the Access Fund on behalf of Newcastle City Council, by the Trust, has continued with the contract being extended. These awards (up to £500) help to empower children and young people with additional needs and disabilities to undertake activities within their community. Our continued involvement in this initiative has added to the inclusivity of the clientele of the centre by local people with diverse needs and familiarising them with what the centre has to offer. It has been good to see some of these children and young people become involved in activities that the Trust can offer, such as Junk Music and the Summer Weekend Play Project. Through this work, we have become increasingly aware of their needs and this continues to inform and shape our forward planning. The Access Panel awarded 129 grants to children and young people this year. 96 were male and 33 were female. Recipients came from eleven ethnic backgrounds. Ten grants were made to organisations supporting children and young people with additional needs and disabilities were also awarded. This increased the numbers benefitting from the funding considerably. Obviously there have been difficulties with access to venues and activities due to Covid and the challenges this has brought but slowly things have become more available. We have provided a considerable amount of extra support to families, children and young people to help them in to activities and to overcome the additional challenges and difficulties of the pandemic.
The Trust has continued to facilitate the Sports Connect contract for Newcastle City Council. This work is very much about inclusion and helps children and young people with additional needs and disabilities to become involved in main stream ‘sporting activities’ within their local community. This project has been
2
**NUNSMOOR CENTRE TRUST**
**(A company limited by guarantee) TRUSTEES ANNUAL REPORT** For year ended 31 March 2021
ongoing. Feedback from the children, young people, their families and the sports organisations engaged in the project is extremely positive. The Family Support Sports Inclusion Worker has continued to work very closely with our team with regular supervision and feedback to the Board until his recent resignation due to personal circumstances. We await to hear if a new contract from Newcastle City Council will be offered for the Trust to take this work forward.
The Summer Weekend Working Project was run for a three month period in 2021, despite there still being some pandemic restrictions in place (due to number restrictions within the Newcastle City Council venue.) Our Play Rangers engaged with approximately eight hundred children and young people in the 0 – 12 age range (along with their families) Attendees again came from over thirty different cultural backgrounds. Sessions were both diverse and inclusive; children of all abilities were welcomed warmly. Parents welcomed a safe, welcoming space for their children to play, to engage in physical activity, to take part in games and arts and crafts. New friendships were formed, new skills learned and children benefitted enormously from the outdoor activities.
This Summer we also provided activities on three or four days each week of the Summer school holiday period as part of a ‘Summer of Fun’ Activities includes Science Buddies, Hoola Hoop sessions, Songwriting, Healthy Eating cookery etc. Packed lunches were provided which helped to support families, especially those on low income and in receipt of free school meals. These activities were warmly received and appreciated by families who attended.
We were unable to provide a Winter Festival at the end of 2020 as at that time restrictions regarding numbers of people gathering together were in place, however we did ensure that the large outdoor Christmas Tree was provided and we held a ‘switching on of the Christmas lights ceremony’ which the community was invited to attend virtually to see Santa switch on the lights and welcome in the build up to the seasonal festivities.
The trustees confirm that they have complied with the duty in Section 4 of the Charities Act 2016 to have due regard to the Charity Commission’s general guidance on public benefit when reviewing the Nunsmoor Centre Trust’s aims and objectives and in planning the future activities. In particular, the trustees considered how planned activities would contribute to the aims and objectives they had set.
## **2. Achievements and Performance**
To achieve our aims and objectives the Trustees have successfully provided:
- A Parent and Toddler Group
- A Toy Library
- Baby Massage courses
- English Conversation Classes with family provision
- Arts and Crafts Club
- Over 50s Wellbeing Project
- Summer Weekend Working Play Project
- Facilitation of the Access Fund to support disabled young people and their families
- Facilitation of ‘Sports Connect’ to support children and young people with additional needs into main stream sports.
- The Junk Music Project
- Seasonal events and activities.
- A Summer of Fun project
- Children and Young Persons’ Disco
3
**NUNSMOOR CENTRE TRUST (A company limited by guarantee) TRUSTEES ANNUAL REPORT** For year ended 31 March 2021
Memories from Music Project
The Trust has three key holders for the centre. This enables us to provide more ‘out of hours’ activities during the evenings and weekends. We are able to support other organisations and groups to make use of the centre for their activities and meetings. For example the weekly Judo club, Circus Skills workshops, Drumming for young people etc.
Many of our activities are achieved through partnership working with other organisations; this ensures that we provide the best possible range of activities for the community that we serve.
The trustees have considered the guidance produced by the Charity Commission on the provision of the public benefit and they confirm that public benefit has been provided by the range of activities as described above.
## **3. Plans for Future Periods**
The Trustees future planning has been informed by a Review and Planning Event Day this has been built on through continued consultation and review with our clientele. We are ever mindful of the continued strains upon the City Council. Our concern continues to focus on ensuring that the centre remains a community facility in the future. To this ends we developed a Project Brief and are actively seeking funding to identify a clear future path for the centre and the Trust’s role in its future. It is anticipated that Newcastle City Council will retain the building but that the Trust will take on a lease to manage the programme of activities and services taking place within the building and that we will work in partnership with Children and Families Newcastle to enhance the offer to the local community in the Inner West of Newcastle upon Tyne.
As mentioned, we are actively seeking funds to continue the work we are already undertaking and to look at what we can practically develop in response to identified local need. We remain open minded as to what we, as an organisation, may need to consider but we are excited and eager to work with partners to provide the projects, activities and services identified as needs of the community we serve. We review the position regularly as we forward plan.
4
**NUNSMOOR CENTRE TRUST (A company limited by guarantee) TRUSTEES ANNUAL REPORT** For year ended 31 March 2021
## **4. Reference and administrative details of the charity, its trustees and advisors**
|Charity Name|Nunsmoor Centre Trust||
|---|---|---|
|Registered Charity|1148020||
|Number|||
|Registered Company|07928591||
|Number|||
|Operational address|Nunsmoor Centre||
||Studley Terrace||
||Newcastle upon Tyne||
||NE4 5AH||
|Trustees|A Hampshire|Chair|
||B Graham||
||A Byers||
||N Todd**|Disceased in service|
|||27.03.21|
||MR Hague|Resigned 26.11.20|
||S Jamil||
||BL Stratford||
||RRJ Ronney||
||MMR Crosse||
||M SM Begum|Appointed 26.11.20|
||H Morrow|Appointed 09.11.20|
||H Quereshi|Appointed 27.08.21|
||J Kingsland|Appointed 27.08.21|
||B Channer|Appointed 27.08.21|
** It is with real sadness that we record the sudden and unexpected death of Nigel Todd. Nigel was a longstanding trustee with the Nunsmoor Centre Trust, a local Councillor and a friend to many in the West End of Newcastle. He was hugely respected and will be sorely missed by us all.
Independent Jim Dodds Examiner Connected Voice Business Services Ltd Higham House Higham Place Newcastle upon Tyne NE1 8AF Bankers Unity Trust Bank Nine Brindleyplace Birmingham B1 2HB
## **5. Structure, Governance and Management**
## Governing documents
5
**NUNSMOOR CENTRE TRUST**
**(A company limited by guarantee) TRUSTEES ANNUAL REPORT**
For year ended 31 March 2021
The company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed by its Articles of Association and was incorporated 30 January 2012. In the event of the company being wound up members are required to contribute an amount not exceeding £1.
## Method of Recruitment of Trustees
The Trustees who meet a minimum of 10 times per year manage the charity. The Trustees who served during the year and up to the date of the report are set out in section 4.
Up to a third of Trustees are elected at the Annual General Meeting.
## Induction and Training of Trustees
All new Trustees receive an induction and are buddied up with a more experienced Board member to give them the opportunity to learn about the history and current function of the management body.
## Risk management
The Trustees have assessed the risks to which the charitable company is exposed, in particular those related to the operations and finances of the charitable company, and are satisfied that systems and procedures are in place to mitigate any risk.
## **6. Financial Review**
Nunsmoor Centre Trust is primarily funded by grants and contracts. The total income for the year was £116,482 (2020: £122,264). This income is allocated across respective funds on the Statement of Financial Activities in accordance with the Statement of Recommended Practice.
The Statement of Financial Activities for the year ended 31 March 2021, shows a surplus across all funds of £22,771 (2020: £8,280).
The Balance Sheet at 31 March 2021 shows total funds carried forward of £53,977 (2020: £31,206) of which there are £25,987 restricted funds (2020: £23,533).
## Reserves policy
Nunsmoor Centre Trust has maintained a level of free unrestricted fund reserves not invested in tangible fixed assets over the years currently £27,990 to meet the working capital requirements of the charity in the event of a significant drop in funding (excluding activity costs). It has established a policy whereby the unrestricted funds not invested in fixed assets held by the charity should be between 3 and 6 months of annual expenditure, this presently equates to £23,000 and £46,000. All Restricted funds are spent in accordance with grant terms and conditions.
6
**NUNSMOOR CENTRE TRUST**
**(A company limited by guarantee) TRUSTEES ANNUAL REPORT** For year ended 31 March 2021
## **7. Statement of Trustee Responsibilities**
The charity trustees are responsible for preparing a trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The charity trustees are required to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of incoming resources and application of resources. In preparing financial statements, the trustees are required to:
- Select suitable accounting policies and apply them consistently;
- Observe the methods and principles in the Charities SORP;
- Make judgements and estimates that are reasonable and prudent;
- State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- 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 proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity. 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.
Approved by the Trustees on ……………………….…………. and signed on their behalf by: 29/11/2021
Alyson Hampshire Chairperson
7
## **NUNSMOOR CENTRE TRUST**
(A company limited by guarantee)
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES**
For the year ended 31 March 2021
I report on the financial statements of Nunsmoor Centre Trust for the year ended 31 March 2021, which are set out on pages 9 to 21.
## **Respective responsibilities of trustees and examiner**
The charity's trustees (who are also directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 ("the Charities Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
- accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
- the accounts do not accord with such records; or
- the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or
- the accounts have not been prepared in accordance with the Charities SORP (FRS102).
I 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 accounts to be reached.
Jim Dodds Connected Voice Business Services Limited Higham House Higham Place Newcastle upon Tyne NE1 8AF Date: 29/11/2021
8
## **NUNSMOOR CENTRE TRUST**
(A company limited by guarantee)
## **STATEMENT OF FINANCIAL ACTIVITIES**
(INCLUDING SUMMARY INCOME & EXPENDITURE ACCOUNT)
For the year ended 31 March 2021
|6
7
**Expenditure on:**
8
Operation of the charity
**_Total expenditure_**
**_Net income/(expenditure)_**
Transfers between funds
**_Net movement of funds_**
Charitable activities
**_Total income_**
Donations and legacies
**Income from:**
Charitable activities
Grants and contracts
Notes
**_Total funds carried forward_**
**Reconciliation of funds**
Total funds brought forward|Unrestricted
Funds
£
468
24,338
24,806
11,315
11,315
13,491
6,826
20,317
7,674
27,990|Restricted
Funds
£
-
91,676
91,676
82,396
82,396
9,280
( 6,826 )
2,454
23,533
25,987|**Total**
**2021**
**£**
**468**
**116,014**
**116,482**
**93,711**
**93,711**
**22,771**
**-**
**22,771**
**31,206**
**53,977**|Restated
Total
2020
£|
|---|---|---|---|---|
|||||3,124
119,140|
|||||122,264|
|||||113,984|
|||||113,984|
|||||8,280
-|
|||||8,280
22,926|
|||||31,206|
The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
The notes on pages 11 to 21 form an integral part of these accounts.
9
Charity Number 1148020 Company Number 07928591
## **NUNSMOOR CENTRE TRUST**
(A company limited by guarantee)
## **BALANCE SHEET**
As at 31 March 2021
|**Current assets**
Debtors
13
Cash at bank and in hand
14
**_Total current assets_**
**Creditors:**amounts falling due within
one year
15
**_Net current assets_**
**_Total net assets or liabilities_**
**Funds of the charity**
Unrestricted income funds
Restricted income funds
**_Total funds_**
Notes|**£**
2,339
79,438
**81,777**
**( 27,800 )**|**Total**
**2021**
**£**
**£**
2,155
45,562
**47,717**
**( 16,510 )**
**53,977**
**53,977**
27,990
25,987
**53,977**|**Restated**
**Total**
**2020**
**£**|
|---|---|---|---|
||||**31,206**|
||||**31,206**|
||||7,674
23,533|
||||**31,206**|
The company was entitled to an 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 the 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.
The notes on pages 11 to 21 form an integral part of these accounts.
These financial statements were approved by the Board on:
29/11/2021
and are signed on its behalf by: Alyson Hampshire Chair
10
## **NUNSMOOR CENTRE TRUST**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2021
## 1 **Accounting Policies**
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## 2 **Basis of accounting**
## 2.1 **Basis of preparation**
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 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 Charities Act 2011.
Nunsmoor Centre Trust meets the definition of a public benefit entity under FRS 102.
## 2.2 **Preparation of the accounts on a going concern basis**
The charity reported total unrestricted funds at the year end of £27,990 and has already secured a significant amount of funding for the current year. The trustees are of the view that the immediate future of the charity for the next 12 to 18 months is secure and that on this basis the charity is a going concern.
In particular, in response to the COVID-19 pandemic, the Trustees have revised their forecasts to take into account the impact on the business of possible scenarios brought on by the impact of COVID-19, alongside the measures that they can take to mitigate the impact. Based on these assessments, given the measures that could be undertaken to mitigate the current adverse conditions, and the current resources available, the Trustees have concluded that they can continue to adopt the going concern basis in preparing the annual report and accounts.
## 3 **Income**
## 3.1 **Recognition of income**
Income is recognised when the charity has entitlement to the resources, any performance conditions attached to the item(s) of income have been met, it is more likely than not that the resources will be received and the monetary value can be measured with sufficient reliability
## 3.2 **Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP or FRS102.
## 3.3 **Grants and donations**
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Income received in advance of the provision of a specified service is deferred until the criteria of income recognition are met.
11
## **NUNSMOOR CENTRE TRUST**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2021
## 3.4 **Donated goods and services**
Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.
Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided that the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with the equivalent amount recognised as an expense under the appropriate heading in the SoFA.
## 3.5 **Volunteer help**
The value of volunteer help received is not included in the accounts but is described in the trustees' annual report.
## 3.6 **Interest receivable**
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.
## 3.7 **Income from membership subscriptions**
Membership subscriptions received in the nature of a gift are recognised in donations and legacies.
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.
## 3.8 **Investment gains and losses**
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.
## 3.9 **Fund accounting**
Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.
## 4 **Expenditure and liabilities**
## 4.1 **Liability recognition**
Liabilities are recognised when 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.
## 4.2 **Charitable activities**
Expenditure on charitable activities includes the costs of project activities undertaken to further the purposes of the charity and their associated support costs.
12
## **NUNSMOOR CENTRE TRUST**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2021
## 4.3 **Governance and support costs**
Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.
## 4.4 **Irrecoverable VAT**
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## 4.5 **Creditors**
The charity has creditors which are measured at settlement amounts less any trade discounts.
## 4.6 **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.
## 5 **Assets**
## 5.1 **Tangible fixed assets for use by the charity**
Individual fixed assets costing £500 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:
Office and computer equipment
Straight line over four years
The charity does not currently have any tangible fixed assets.
13
## **NUNSMOOR CENTRE TRUST**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2021
## **Analysis of income**
|6
7|**Activities for generating funds**
**Charitable activities**
Income from grants
Making a Difference Locally
Other Income
Youth Music
Other income
Donations
The Isla Foundation
Newcastle City Council - Winter Business
Grant Covid 19
Ryehill Trust
Sir James Knott
Street Games UK
Room hire
Community Foundation - English Conversation
Classes
Community Foundation - Dockray Foundation
Community Foundation - Winter Festival
Access Fund
Greggs Foundation
Hadrian Trust
Rothley Trust
Hospitality of God
Scholefield Trust
Your Homes Newcastle
Joicey Trust
Newcastle City Council - Business and
Development
Newcastle City Council - Sports Inclusion|Unrestricted
Funds
£
468
468
-
-
-
-
-
1,000
-
1,100
-
5,000
12,388
-
-
-
-
2,500
-
-
-
-
2,000
350
24,338|Restricted
Funds
£
-
-
51,240
6,000
2,950
-
2,940
-
-
-
22,260
-
-
-
-
-
-
-
3,664
500
2,122
-
-
-
91,676|**Total**
**2021**
**£**
**468**
**468**
**51,240**
**6,000**
**2,950**
**-**
**2,940**
**1,000**
**-**
**1,100**
**22,260**
**5,000**
**12,388**
**-**
**-**
**-**
**-**
**2,500**
**3,664**
**500**
**2,122**
**-**
**2,000**
**350**
**116,014**|Restated
Total
2020
£|
|---|---|---|---|---|---|
||||||3,124|
||||||3,124|
||||||50,940
3,000
-
1,950
-
1,000
2,000
-
28,045
-
-
10,000
-
-
850
2,500
-
-
12,873
3,666
551
1,765|
||||||119,140|
Income was £116,482 (2020: £122,264) of which £24,806 was unrestricted (2020: £4,608) and £91,676 was restricted (2020: £117,656)
14
## **NUNSMOOR CENTRE TRUST**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2021
## **Analysis of expenditure on charitable activities**
|8|**_Charitable activities_**
Activity costs
Training
Travel
Marketing
Equipment hire
Miscellaneous costs
Support costs
Governance costs
Professional fees
Administration costs
Performance, entertainers fees and activity
costs
Volunteer expenses
Postage and stationery
Independent examiner's fees for reporting on
the accounts
Bank charges
Awards
Caretaker costs
Insurance
Consultancy fees|Unrestricted
Funds
£
7,049
-
-
-
-
-
105
141
1,352
-
-
289
190
1,983
95
112
11,315|Restricted
Funds
£
45,758
34,440
-
-
-
-
-
375
625
-
168
-
-
-
87
944
82,396|**Total**
**2021**
**£**
**52,807**
**34,440**
**-**
**-**
**-**
**-**
**105**
**516**
**1,977**
**-**
**168**
**289**
**190**
**1,983**
**182**
**1,056**
**93,711**|Restated
Total
2020
£|
|---|---|---|---|---|---|
||||||49,474
46,903
188
481
1,252
193
370
1,137
3,223
1,816
1,225
289
169
6,010
198
1,056|
||||||113,984|
Expenditure on charitable activities was £93,711 (2020: £113,983) of which £11,315 was unrestricted or designated (2020: £10,084) and £82,396 was restricted (2020: £103,899)
## 9 **Fees for examination of the accounts**
|There were no other fees paid to the examiner (2020: £nil)
Independent examiner's fees for reporting on the accounts|**2021**
**£**
**1,056**
**1,056**|Restated
2020
£|
|---|---|---|
|||1,056|
|||1,056|
||||
## 10 **Analysis of staff costs and the cost of key management personnel**
There were no paid staff during the period (2020: £nil)
The key management personnel of the charity, comprise the Chair and Board of Trustees.
15
## **NUNSMOOR CENTRE TRUST**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2021
## 11 **Transactions with trustees**
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.
## **Trustees' expenses**
No trustee expenses have been incurred in the year.
## **Transaction(s) with related parties**
There have been no related party transactions in the reporting period.
## 12 **Corporation Taxation**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.
## 13 **Debtors and prepayments (receivable within 1 year)**
|Cash at bank
Cash in hand
Deferred income
Children's Foundation
Greggs Foundation
Trade creditors
Accruals
Independent examination of accounts
**Creditors and accruals (payable within 1 year)**
Trade debtors
**Cash at bank and in hand**
Prepayments
Outstanding awards for youth
Community Foundation - Dockray|**2021**
**£**
**2,122**
**217**
**2,339**
**2021**
**£**
**78,472**
**966**
**79,438**
**2021**
**£**
**-**
**17,984**
**1,056**
**3,000**
**700**
**5,060**
**27,800**|Restated
2020
£|
|---|---|---|
|||1,938
217|
|||2,155|
|||Restated
2020
£|
|||44,436
1,127|
|||45,562|
|||Restated
2020
£|
|||1,300
3,154
1,056
3,000
-
8,000|
|||16,510|
## 14 **Cash at bank and in hand**
## 15 **Creditors and accruals (payable within 1 year)**
16
## **NUNSMOOR CENTRE TRUST**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2021
## 16 **Awards making**
|**wards making**|||
|---|---|---|
|**Awards to organisations**
**Awards to individuals**
Individuals
The Wave Project
Footsteps Children Services
Kenton Park Community Assosiation
Konnect Audi CIC
Riverside Falconry
Smile for Life
Bare Toad Dance|**2021**
**£**
**1,000**
**998**
**997**
**1,000**
**1,000**
**1,000**
**1,000**
**10,989**
**17,984**|Restated
2020
£|
|||-
-
-
-
-
-
-
3,154|
|||3,154|
Awards are made to individuals for the purpose of allowing youths to facilities such as events, training and education services.
## 17 **Events after the end of the reporting period**
No 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.
## 18 **Analysis of charitable funds**
## **Analysis of movements in unrestricted funds As at 31st March 2021**
|**Unrestricted funds**
General unrestricted fund
**_Totals_**|**Fund**
**balances**
**brought**
**forward**
£
7,674
7,674|**Incoming**
**resources**
£
24,806
24,806|**Resources**
**expended**
£
( 11,315 )
(11,315)|**Transfers**
£
6,826
6,826|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|
||||||**27,990**|
||||||**27,990**|
## **As at 31st March 2020**
|**Unrestricted funds**
General unrestricted fund
**_Totals_**|**Fund**
**balances**
**brought**
**forward**
£
7,223
7,223|**Incoming**
**resources**
£
4,608
4,608|**Resources**
**expended**
£
( 10,084 )
(10,084)|**Transfers**
£
5,927
5,927|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|
||||||**7,674**|
||||||**7,674**|
17
## **NUNSMOOR CENTRE TRUST**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2021
## 18 **Analysis of charitable funds** _(Continued)_
## **Purpose of unrestricted funds**
General unrestricted fund The 'free reserves' of the charity
## **Analysis of movement in restricted funds**
## **As at 31 March 2021**
|**As at 31 March 2021**||||||
|---|---|---|---|---|---|
|**Restricted funds**
**_Totals_**
Making a Difference Locally NISA
Sir James Knott
Street Games UK
Willian Trust
Your Homes Newcastle
Northumbrian Police
Commissioners Community Fund
Access Fund
The Isla Foundation
Greggs Foundation
Hadrian Trust
Hospitality of God
Youth Music (Junk Music)
Newcastle City Council - Sports
Inclusion
Community Foundation - Dockray
Foundation
Community Foundation - English
Conversation Classes|**Fund**
**balances**
**brought**
**forward**
£
10,706
-
-
-
-
-
-
3,156
1,764
8,148
-
-
-
-
( 241 )
23,532|**Incoming**
**resources**
£
51,240
6,000
2,950
2,940
-
-
500
2,122
22,260
-
-
-
3,664
-
-
91,676|**Resources**
**expended**
£
( 44,379 )
( 2,143 )
( 2,900 )
( 2,940 )
-
-
( 500 )
( 5,636 )
( 20,115 )
( 120 )
-
-
( 3,664 )
-
-
(82,396)|**Transfers**
£
( 4,600 )
-
-
-
-
-
-
-
( 2,226 )
-
-
-
-
-
-
(6,826)|**Fund**
**balances**
**carried**
**forward**
**£**|
||||||**12,967**
**3,857**
**50**
**-**
**-**
**-**
**-**
**( 358 )**
**1,683**
**8,028**
**-**
**-**
**-**
**-**
**( 241 )**|
||||||25,986|
## **As at 31 March 2020**
|**Restricted funds**
Access Fund
Awards for All
Food Nation
Hadrian Trust
**_Carried Forward_**
Community Foundation - Dockray
Foundation
Community Foundation - Winter
Festival|**Fund**
**balances**
**brought**
**forward**
£
9,970
2,717
( 90 )
-
473
-
13,070|**Incoming**
**resources**
£
51,772
-
3,000
1,950
-
1,000
57,722|**Resources**
**expended**
£
( 51,036 )
( 1,565 )
( 2,910 )
( 1,950 )
( 473 )
( 1,000 )
(58,934)|**Transfers**
£
-
( 1,152 )
-
-
-
-
(1,152)|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|
||||||**10,706**
**-**
**-**
**-**
**-**
**-**|
||||||**10,706**|
18
## **NUNSMOOR CENTRE TRUST**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2021
## 18 **Analysis of charitable funds** _(Continued)_
|**Restricted funds**
**_Brought Forward_**
Hospitality of God
Youth Music (Junk Music)
Scholefield Trust
Sir James Knott
Willian Trust
Your Homes Newcastle
**_Carried Forward_**
Newcastle City Council -
Business and Development
Newcastle City Council - Sports
Inclusion
Making a Difference Locally NISA
Northumbrian Police
Commissioners Community Fund|**Fund**
**balances**
**brought**
**forward**
£
13,070
-
-
2,000
( 2,501 )
-
1360
-
-
1,774
-
15,702|**Incoming**
**resources**
£
57,722
2,000
12,873
-
28,045
10,000
-
850
2,500
-
3,666
117,656|**Resources**
**expended**
£
( 58,934 )
( 2,000 )
( 7,663 )
( 2,000 )
( 22,135 )
( 1,852 )
( 1,360 )
( 850 )
( 2,500 )
( 698 )
( 3,907 )
(103,899)|**Transfers**
£
( 1,152 )
-
( 2,054 )
-
( 1,645 )
-
-
-
-
( 1,076 )
-
(5,927)|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|
||||||**10,706**
**-**
**3,156**
**-**
**1,764**
**8,148**
**-**
**-**
**-**
**-**
**( 241 )**|
||||||23,532|
## **Purpose of restricted funds**
Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor.
Awards for All
Community Foundation - Dockray Foundation
Community Foundation - Summer Festival Community Foundation - Winter Festival Community Foundation - English Conversation Classes Food Nation Hadrian Trust Hospitality of God Joicey Trust Newcastle City Council - Business and Development Newcastle City Council - Sports Inclusion Greggs Foundation Access Fund
To deliver weekly English conversation classes for members of the multicultural community.
To enhance play at weekends with the local community.
To promote inclusion and the use of the centre.
To promote inclusion and the use of the centre.
English conversation classes
To deliver a food project.
To enhance storytelling with parents and children. Core costs.
To cover core costs to the organisation. To develop a business plan.
To promote the uptake of sport for people with disabilities.
Community developer salary.
Awards are made to individuals for the purpose of allowing youths to facilities such as events, training and education services.
19
## **NUNSMOOR CENTRE TRUST**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2021
## 18 **Analysis of charitable funds** _(Continued)_
## **Purpose of restricted funds**
The Isla Foundation Duel language story telling. Making a Difference Locally NISA Marketing and promotion of Nunsmoor Centre Trust. Northumbrian Police To help and support Slovakian Youth Groups. Commissioners Community Fund Rothley Trust For toy library equipment. Ryehill Trust Provide young peoples activities at the summer fair. Scholefield Trust Equipment fort Toy Library. The Barbour Foundation To help with core costs. Willian Trust Junk Music. Your Homes Newcastle Music Memories project. Youth Music Junk Music.
## **Transfers between funds**
|**Transfers between funds**|||
|---|---|---|
|**For theyear ending 31 Mar 21**
Between unrestricted and
restricted funds
**For theyear ending 31 Mar 20**
Between unrestricted and
restricted funds|Cover general running costs
**Reason for transfer**
**Reason for transfer**
Management overhead charges|**Amount**
**£**|
|||**6,826**
**Amount**
**£**|
|||**5,927**|
## 19 **Capital commitments**
As at 31 March 2021, the charity had no capital commitments (2020 -£nil)
## 20 **Analysis of net assets between funds**
|Cash at bank and in hand
Other net current assets/(liabilities)
Cash at bank and in hand
Other net current assets/(liabilities)|Unrestricted
Funds
£
27,879
112
27,990
Unrestricted
Funds
£
7,492
183
7,673|Restricted
Funds
£
51,559
( 25,573 )
25,986
Restricted
Funds
£
38,071
( 14,538 )
23,532|**Total**
**2021**
**£**|
|---|---|---|---|
||||**79,438**
**( 25,461 )**|
||||**53,977**|
||||**Total**
**2020**
**£**|
||||**45,562**
**( 14,356 )**|
||||**31,206**|
20
## **NUNSMOOR CENTRE TRUST**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2021
## 21 **Prior year adjustment**
In 2021 it was concluded that Access Fund would be classified within the Nunsmoor Centrre Trust accounts.
|Reconciliation of Funds
Funds previously stated 2020
**Adjustments to prior year**
Access Fund
Funds as adjusted|Unrestricted
£
7,673
-
7,673|Restricted
£
12,827
10,706
23,532|**Total**
**£**|
|---|---|---|---|
||||20,500
10,706|
||||31,206|
21