## **Independent Examiners Statement to the Trustees of New Life**
We report on the accounts of the charity for the period ended 1st November 2023 as set out on pages 10 to 12.
## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER**
The Charity’s Trustees 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(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is our responsibility to:
examine the accounts under section 145 of the 2011 Act;
to follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145(5)(b) of the 2011 Act; and
to state whether particular matters have come to our attention.
## **BASIS OF INDEPENDENT EXAMINER’S STATEMENT**
Our examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes the 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 of disclosures in the accounts, and seeking explanations from you as 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 matter has come to our attention:
- 1) which gives us reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting
- requirements of the 2011 Act.
have not been met; or
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**G Rowell LJ Smith Accountants Ltd Orwell House 50 High Street Hungerford Berks RG17 0NE**
**Dated:** 30th August 2024
9
## **New Life**
## **Statement of Financial Activities For the period ended 1st November 2023**
|Notes
**Incoming resources**
Fundraising & Donations
Total incoming resources
**Resources expended**
**Direct charitable expenditure**
Grants & equipment provided
3
Fund raising costs
4
Total Resources expended
Other Income
5
**Reconciliation of Funds**
Balance of funds brought forward
Balance of funds carried forward
**Incoming resources from generated**
**funds**
**Net increase/(decrease) in funds from**
**charitanble activities**
**Net increase/(decrease) in funds for the**
**year**|**2023**
**£**
**£**
**220,712**
**220,712**
**61,733**
**141,191**
**202,924**
**17,788**
**553**
**18,341**
**73,299**
**91,640**|2022|2022|
|---|---|---|---|
|||£
£
181,817
181,817
85,230
94,383
179,613
2,204
39
2,243
71,055
73,299|£
181,817|
|||||
||||2,204
39|
||||2,243
71,055|
||||73,299|
10
## **New Life**
## **Statement of Assets & Liabilities As at 1st November 2023**
|Notes
**Current assets**
Cash at bank
**Current liabilities**
Payroll & Social Security Creditor
**Net current assets**
**Funds**
Unrestricted funds|**2023**|**2023**|2022|2022|
|---|---|---|---|---|
||**£**
**95,077**|**£**
|£
80,047|£
|
||**95,077**
**3,437**||80,047
6,748||
||||||
|||**91,640**||73,299|
|||**91,640**||73,299|
|||**91,640**||73,299|
|||**91,640**||73,299|
11
**New Life**
## **Notes to the accounts For the period ended 1st November 2023**
## 1 **ACCOUNTING POLICIES**
The following are the main accounting policies adopted by the charity.
## **a) Accounting convention & Basis of preparation of the accounts**
The financial statements have been prepared as a going concern under the historical cost convention and in accordance with the Charities SORP and all other applicable accounting standards. The accounts have been drawn up in accordance with the provisions of the Charities Act.
## **b) Donations**
The charity received much of its income from voluntary contributions. These are accounted for on a received basis.
## **c) Allocation of costs**
## _**Fund raising costs**_
These are recognised on a payments basis
## 2 **TAXATION**
The trust is a registered charity and accordingly is exempt from taxation on its income where they are applied for charitable purposes.
## 3 **ANALYSIS OF RESOURCES USED**
|Grants & equipment distributed
4**FUNDRAISING COSTS**
Event & Fundraising costs
Salaries
Pension (Auto-enrolment)
5**OTHER INCOME**
Interest received|**2023**
**£**
**61,733**
**2023**
**£**
**114,680**
**25,400**
**1,111**
**141,191**
**2023**
**£**
**553**
**553**|2022
£
85,230|
|---|---|---|
|||2022
£
68,521
24,900
962|
|||94,383|
|||2022
£
39|
|||39|
12
## **Independent Examiners Statement to the Trustees of New Life**
We report on the accounts of the charity for the period ended 1st November 2023 as set out on pages 10 to 12.
## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER**
The Charity’s Trustees 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(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is our responsibility to:
examine the accounts under section 145 of the 2011 Act;
to follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145(5)(b) of the 2011 Act; and
to state whether particular matters have come to our attention.
## **BASIS OF INDEPENDENT EXAMINER’S STATEMENT**
Our examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes the 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 of disclosures in the accounts, and seeking explanations from you as 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 matter has come to our attention:
- 1) which gives us reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting
- requirements of the 2011 Act.
have not been met; or
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**G Rowell LJ Smith Accountants Ltd Orwell House 50 High Street Hungerford Berks RG17 0NE**
**Dated:** 30th August 2024
9
## **New Life**
## **Statement of Financial Activities For the period ended 1st November 2023**
|Notes
**Incoming resources**
Fundraising & Donations
Total incoming resources
**Resources expended**
**Direct charitable expenditure**
Grants & equipment provided
3
Fund raising costs
4
Total Resources expended
Other Income
5
**Reconciliation of Funds**
Balance of funds brought forward
Balance of funds carried forward
**Incoming resources from generated**
**funds**
**Net increase/(decrease) in funds from**
**charitanble activities**
**Net increase/(decrease) in funds for the**
**year**|**2023**
**£**
**£**
**220,712**
**220,712**
**61,733**
**141,191**
**202,924**
**17,788**
**553**
**18,341**
**73,299**
**91,640**|2022|2022|
|---|---|---|---|
|||£
£
181,817
181,817
85,230
94,383
179,613
2,204
39
2,243
71,055
73,299|£
181,817|
|||||
||||2,204
39|
||||2,243
71,055|
||||73,299|
10
## **New Life**
## **Statement of Assets & Liabilities As at 1st November 2023**
|Notes
**Current assets**
Cash at bank
**Current liabilities**
Payroll & Social Security Creditor
**Net current assets**
**Funds**
Unrestricted funds|**2023**|**2023**|2022|2022|
|---|---|---|---|---|
||**£**
**95,077**|**£**
|£
80,047|£
|
||**95,077**
**3,437**||80,047
6,748||
||||||
|||**91,640**||73,299|
|||**91,640**||73,299|
|||**91,640**||73,299|
|||**91,640**||73,299|
11
**New Life**
## **Notes to the accounts For the period ended 1st November 2023**
## 1 **ACCOUNTING POLICIES**
The following are the main accounting policies adopted by the charity.
## **a) Accounting convention & Basis of preparation of the accounts**
The financial statements have been prepared as a going concern under the historical cost convention and in accordance with the Charities SORP and all other applicable accounting standards. The accounts have been drawn up in accordance with the provisions of the Charities Act.
## **b) Donations**
The charity received much of its income from voluntary contributions. These are accounted for on a received basis.
## **c) Allocation of costs**
## _**Fund raising costs**_
These are recognised on a payments basis
## 2 **TAXATION**
The trust is a registered charity and accordingly is exempt from taxation on its income where they are applied for charitable purposes.
## 3 **ANALYSIS OF RESOURCES USED**
|Grants & equipment distributed
4**FUNDRAISING COSTS**
Event & Fundraising costs
Salaries
Pension (Auto-enrolment)
5**OTHER INCOME**
Interest received|**2023**
**£**
**61,733**
**2023**
**£**
**114,680**
**25,400**
**1,111**
**141,191**
**2023**
**£**
**553**
**553**|2022
£
85,230|
|---|---|---|
|||2022
£
68,521
24,900
962|
|||94,383|
|||2022
£
39|
|||39|
12
## **Independent Examiners Statement to the Trustees of New Life**
We report on the accounts of the charity for the period ended 1st November 2023 as set out on pages 10 to 12.
## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER**
The Charity’s Trustees 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(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is our responsibility to:
examine the accounts under section 145 of the 2011 Act;
to follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145(5)(b) of the 2011 Act; and
to state whether particular matters have come to our attention.
## **BASIS OF INDEPENDENT EXAMINER’S STATEMENT**
Our examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes the 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 of disclosures in the accounts, and seeking explanations from you as 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 matter has come to our attention:
- 1) which gives us reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting
- requirements of the 2011 Act.
have not been met; or
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**G Rowell LJ Smith Accountants Ltd Orwell House 50 High Street Hungerford Berks RG17 0NE**
**Dated:** 30th August 2024
9
## **New Life**
## **Statement of Financial Activities For the period ended 1st November 2023**
|Notes
**Incoming resources**
Fundraising & Donations
Total incoming resources
**Resources expended**
**Direct charitable expenditure**
Grants & equipment provided
3
Fund raising costs
4
Total Resources expended
Other Income
5
**Reconciliation of Funds**
Balance of funds brought forward
Balance of funds carried forward
**Incoming resources from generated**
**funds**
**Net increase/(decrease) in funds from**
**charitanble activities**
**Net increase/(decrease) in funds for the**
**year**|**2023**
**£**
**£**
**220,712**
**220,712**
**61,733**
**141,191**
**202,924**
**17,788**
**553**
**18,341**
**73,299**
**91,640**|2022|2022|
|---|---|---|---|
|||£
£
181,817
181,817
85,230
94,383
179,613
2,204
39
2,243
71,055
73,299|£
181,817|
|||||
||||2,204
39|
||||2,243
71,055|
||||73,299|
10
## **New Life**
## **Statement of Assets & Liabilities As at 1st November 2023**
|Notes
**Current assets**
Cash at bank
**Current liabilities**
Payroll & Social Security Creditor
**Net current assets**
**Funds**
Unrestricted funds|**2023**|**2023**|2022|2022|
|---|---|---|---|---|
||**£**
**95,077**|**£**
|£
80,047|£
|
||**95,077**
**3,437**||80,047
6,748||
||||||
|||**91,640**||73,299|
|||**91,640**||73,299|
|||**91,640**||73,299|
|||**91,640**||73,299|
11
**New Life**
## **Notes to the accounts For the period ended 1st November 2023**
## 1 **ACCOUNTING POLICIES**
The following are the main accounting policies adopted by the charity.
## **a) Accounting convention & Basis of preparation of the accounts**
The financial statements have been prepared as a going concern under the historical cost convention and in accordance with the Charities SORP and all other applicable accounting standards. The accounts have been drawn up in accordance with the provisions of the Charities Act.
## **b) Donations**
The charity received much of its income from voluntary contributions. These are accounted for on a received basis.
## **c) Allocation of costs**
## _**Fund raising costs**_
These are recognised on a payments basis
## 2 **TAXATION**
The trust is a registered charity and accordingly is exempt from taxation on its income where they are applied for charitable purposes.
## 3 **ANALYSIS OF RESOURCES USED**
|Grants & equipment distributed
4**FUNDRAISING COSTS**
Event & Fundraising costs
Salaries
Pension (Auto-enrolment)
5**OTHER INCOME**
Interest received|**2023**
**£**
**61,733**
**2023**
**£**
**114,680**
**25,400**
**1,111**
**141,191**
**2023**
**£**
**553**
**553**|2022
£
85,230|
|---|---|---|
|||2022
£
68,521
24,900
962|
|||94,383|
|||2022
£
39|
|||39|
12