The Charity Registration Number is :- 1182608
## Neo Community
Report and Accounts
30 January 2025
Community
## **Neo Community**
## **Report and accounts for the year ended 30 January 2025**
## **Contents**
||**Page**||
|---|---|---|
|**Charity information**||1|
|**Trustees' Annual Report**||1|
|**Statement of directors' responsibilities**||7|
|**Independent Examiner's Report**||9|
|**_Funds Statements:-_**|||
|Statement of Financial Activities||11|
|Statement of Financial Activities - Prior Year statement||12|
|Movements in funds||13|
|Income and Expenditure account||14|
|**Balance sheet**||15|
|**Cash flow statement**||16|
|**Notes to the accounts**||18|
## **Neo Community**
## **Trustees' Annual Report for the year ended 30 January 2025**
The Trustees present their Report and Accounts for the year ended 30 January 2025.
## **Reference and administrative details**
## _**The charity name.**_
The legal name of the charity is:- Neo Community.
The charity is also known by its operating name, Neo Community.
## _**The charity's areas operation and UK charitable registration.**_
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1182608.
The charity does not operate in any overseas jurisdictions.
## _**Legal structure of the charity**_
The charity is constituted as a Charitable Incorporated Organisation (CIO) in England & Wales. The governing document of the charity is the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW) .
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
The trustees are all individuals.
## **The principal operating address, telephone number, email and web addresses of the charity are:-**
The Youth Centre Beaconsfield Close, Birkenhead CH42 3YN Telephone 0151 647 5981 Email Address: www.neocommunity.org.uk Web address: info@neocommunity.org.uk
**The Trustees served as Trustees during the year ended 30 January 2025 and who were in office on the date the report was approved were:-**
Judi Blacow (Chair) Matthew Davies Lindsey Edwards Danny Hart Janet Heath Sheena McDermott Luke O'Dowd Elaine Owen Anne Parsons Alan Woods
At the Annual General Meeting Sheena McDermott, Danny Hart, Elaine Owen, Matthew Davies and Judi Blacow retire as trustees, but are eligible for reappointment.
All the trustees are also members of the charity.
1
## **Neo Community**
## **Trustees' Annual Report for the year ended 30 January 2025**
## **Objects and activities of the charity**
## _**The purposes of the charity as set out in its governing document.**_
NEO Community is committed to promoting the growth of self-sustaining, resilient communities. NEO is at the forefront of reducing food waste and food insecurity through awareness, education, and food provision.
Through the provision of services and activities, the charity works with communities where hardship and deprivation are evident. Working with people regardless of faith, ethnic or social background, the charity provides support and a range of community services including the provision of affordable healthy food.
## _**The main activities undertaken in relation to those purposes during the year.**_
To support the CIOs objectives, a selection of the services provided from Beaconsfield Community House are listed below:
- -Community food and supplies market
- -Community cafe
- -Wellbeing services
- -Crisis support
- -Healthy food education
- -Youth Club Offer
- Family club
- -School holiday services
NEO continues to work collaboratively with other service providers, helping to provide wrap around support to service users.
## _**The main activities undertaken during the year to further the charity's purpose for the public benefit.**_
In addition to the activities noted above, NEO have branched out to offer a South Wirral Community Support project. This started in 2023, with funding from the National Lottery – Reaching Communities Fund. This has allowed us to deliver Social Sports Clubs, Look to launch a community library and reach out and listen to the Communities of South Wirral, then deliver social action within the areas.
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
## _**The short term and longer term aims and objectives.**_
Plans for 2025/2026 include:
> • Continuing with the programme to increase the number of schools in our Schools Partnership, along with relevant training and stock provision.
- Continuation of building improvements
- Developing our South Wirral Community Outreach offer
- Continue to grow and develop our Community Learning Programme
2
## **Neo Community**
## **Trustees' Annual Report for the year ended 30 January 2025**
## _**The contribution of volunteers during the year.**_
NEO’s team of volunteers (core team of around 32 regular volunteers) are reflective of the diverse make-up of the community. All undergo relevant background/safeguarding checks, and all complete NEO’s induction process on starting. This provides all the necessary organisational background; Basic First Aid; Safeguarding; GDPR etc. along with how to access practical support and guidance for themselves and for others. All volunteers take an active part in team meetings and are encouraged to give feedback and share knowledge. Time is set-aside during meetings to discuss volunteer issues and development plans and additional training opportunities are available for those keen to progress.
## **The main achievements and performance of the charity during the year.**
• Community food and supplies market Footfall – 500 per week • Community café Footfall – 500 per week • Wellbeing services Footfall – 500 per week • Crisis support Reached over 15,000 households • Healthy food education Trained 20 other organisations • Youth club Offer Over 100 registered children aged 8-17 • Family club We have 25 families registered • School holiday services Delivered holiday clubs throughout the year to nearly 300 children
## _**Fundraising activities during the year.**_
NEO continues to encourage membership of the NEO 50, whereby local businesses pledge their support with regular financial or “in kind” donations. Neo also receives unsolicited donations from the public. We also operate a ‘pay as you feel’ basis across all our offers from the shop, café to participation in all activities.
## _**The significant charitable activities undertaken in the year.**_
A significant activity we have seen grow this last year has been the Neo School Partnership. We have seen our 9 social supermarkets in school grow in demand, but also grow in compassion and delivery. We have been able to train all of our volunteers to be the friendly, supportive and approachable person. We have seen a 32% increase in our footfall and engagement from 2023/24 – 2024-25.
## _**How the achievements during the year measure up to the objectives set.**_
The trustees are reassured that the outcomes and impact of Neo Communities Achievements has exceeded expectation.
3
## **Neo Community**
## **Trustees' Annual Report for the year ended 30 January 2025**
## _**The performance of material fundraising activities during the year against the fundraising objectives set.**_
The board had set a fundraising target for the year, this covers grants and trusts, donations, Neo 50 and other fundraising initiatives. During 2024/25 Neo Community Exceeded this target and generated funds for future years also by securing grant funding across multiple years.
## **Structure, governance and management of the charity**
## _**The methods used to recruit and appoint new charity trustees.**_
Trustees are selected based upon professional skills to complement those of existing board members.
## _**The policies and procedures for the induction and training of trustees.**_
Induction involves attending board meetings prior to appointment, meeting the management team and the Board and receiving copies of policies, business plans and accounts. Training is continually assessed and implemented by facilitators as required.
Existing Trustees have participated in training and capacity building to ensure that they understand their legal obligations. Trustees are provided with a comprehensive induction pack along with peer support and mentoring. Trustees are encouraged to attend appropriate internal/external training events where these will facilitate understanding of their role.
Training offered during the year included: •Trustee online briefings provided by the Charity Commission •Charity governance training
•Continued programme of presentations and information papers at the Board
## _**The charity's organisational structure.**_
The Board of Trustees | CEO and COO (SLT) | Team of Staff and Volunteers
## _**How the charity makes decisions and how decisions are delegated.**_
The Board of Trustees makes decisions based on the key objectives of Neo Community. The direction and workflow is hugely based on need and delivered and directed by the CEO and the team, however the Board has regular updates on projects, KPI’s and Funding. This allows the trustees to have ongoing oversite and makes key decisions on changes, alterations and changes of direction.
All funding Applications are approved by at least one trustee before submission, so the board has oversite on what commitments Neo Community are accepting.
4
## **Neo Community**
## **Trustees' Annual Report for the year ended 30 January 2025**
## _**The Chief Executive Officer and other senior management personnel to whom day to day management is delegated**_
Ema Wilkes – Chief Executive Officer – Neo Community Adam Mellor – Chief Operating Officer – Neo Community
## _**Setting pay and remuneration of key management personnel**_
The remuneration of key management personnel is determined by the board of trustees. The trustees consider the seniority of the post, the expertise and experience of the post holder, the local market conditions and sector market conditions for remuneration, and benchmarking information from similar organisations in determining the remuneration of key management personnel.
## _**The charity's relationships with related parties.**_
Bankers Lloyds Bank plc, 1 Borough Pavement, Grange Precinct, Birkenhead CH41 2XX Bankers Metro Bank, One Southampton Row, London WC1B 5HA
## **Financial review**
## _**The charity's financial position at the end of the year ended 30 January 2025**_
The financial position of the charity at 30 January 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
|**Total Funds**
Unrestricted Revenue Funds available for the
general purposes of the charity
**Net income**|**2025**
**£**
9,730
95,716
95,716|**2024**
**£**
56,904
85,986
85,986|
|---|---|---|
## _**Financial review of the position at the reporting date, 30 January 2025 .**_
The trustees consider the financial performance by the charity during the year to have been satisfactory. We have been able to accumulate reserves. The budgeting for 2025/26 will also aim to build on this and develop further reserves.
5
## **Neo Community**
## **Trustees' Annual Report for the year ended 30 January 2025**
## _**Policies on reserves.**_
It is the Charity’s policy to hold free reserves in its unrestricted funds to establish an appropriate level of working capital and to protect the future operations of the Charity from the effects of any unforeseen variations in its income streams as part of policy of good financial management practice.
The Trustees have set a reserves policy which requires free reserves to be maintained at a level which can ensure that NEO Community’s core charitable objectives can continue to be delivered even during a period of unforeseen difficulty.
The calculation of the required level of reserves is an integral part of the organisation's planning, budget and forecast cycle. It considers:
-The resources required to manage and adjust staffing levels across the charity -The resources required to fulfil existing contracts, leases and other obligations and commitments. Based on these principles, the required target level of free reserves on 31 March 2024 has been calculated as £90,000. Business plans are regularly reviewed by management to ensure efficient use of resources, successful delivery of activities and sustainability. The charity will continue to build up its free reserves over time to meet the required target level.
## _**Availability and adequacy of assets of each of the funds**_
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
## _**Significant events which have affected the financial performance and the financial position.**_
Nothing to note
## _**The major risks to which the Charity is exposed and reviews and systems to mitigate them.**_
The Trustees actively review the major risks, which the charity faces, on a regular basis. The Trustees believe that maintaining the unrestricted reserves and combined with the annual review of the controls over key financial systems, provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which the organisation face and confirm that established systems are in place to mitigate these risks.
## _**Factors likely to affect future financial performance .**_
Factors that may affect future financial performance are: -Competition and demand on funding opportunities -The impact of global and national factors that impact on the cost of living in households, this impact demands on our services. -Cost of employing staff – minimum wage increases, and we try and be a living wage employer.
6
## **Neo Community**
## **Trustees' Annual Report for the year ended 30 January 2025**
## _**Plans For the Future**_
## **Summary of plans for the future and the trustees' perspective of the future direction of the charity.**
Plans for 2025/2026 include:
•Continuing with the programme to increase the number of schools in our Schools Partnership, along with relevant training and stock provision.
- •Continuation of building improvements
- •Developing The South Wirral Community Outreach programme
•Launch and deliver a Community Learning offer
## **Details of The Independent Examiner**
Matthew Brown
Member of CIPFA Studio 6, Bluecoat Chambers College Lane Liverpool L1 3BX
## **Statement of Trustees' Responsibilities**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate
to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of
recommended practice have been followed, subject to any material
departures disclosed and explained in the financial statements;
7
## **Neo Community**
## **Trustees' Annual Report for the year ended 30 January 2025**
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. 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.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 15 October 2025.
Judi Blacow Trustee
8
## **Neo Community**
## **Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 30 January 2025**
I report to the Trustees on my examination of the financial statements of the charity on pages 11 to 30 for the year ended 30 January 2025 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 18.
## **Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report**
As described on page 7, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Basis of Independent Examiner's Statement and scope of work undertaken**
Since the charity's gross income exceeded £250,000, the charity's examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am an authorised member of CIPFA, which is one of the listed bodies.
I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
9
## **Neo Community**
## **Independent Examiner's Statement, Report and Opinion**
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
The gross income of the charity in the year ended 30 January 2025 appears to exceed the sum specified in Section 145(3) of the Act, namely £250000, and that I am qualified to act as Independent Examiner in accordance with that section by virtue of my being a qualified member of CIPFA;
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-
accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).
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.
**Signed:-**
Matthew Brown - Independent Examiner CIPFA Studio 6, Bluecoat Chambers College Lane Liverpool L1 3BX
This report was signed on 17 October 2025
10
## **Neo Community - Statement of Financial Activities for the year ended 30 January 2025**
_**Statement of Financial Activities for the year ended 30 January 2025**_
|**Income & Endowments from:**
Donations & Legacies
Charitable activities
Investments
**Total income**
**Expenditure on:**
Charitable activities
**Total expenditure**
**Net income for the year**
**Net income after transfers**
**Reconciliation of funds:-**
**Total funds brought forward**
**Total funds carried forward**
**Net movement in funds**|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
151,358
636,429
309
**788,096**
778,366
**778,366**
**9,730**
**9,730**
**9,730**
85,986
**95,716**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
81,375
-
-
**81,375**
81,375
**81,375**
**-**
**-**
**-**
-
**-**|**Current year**
**Total Funds**
**2025**
**£**
**232,733**
**636,429**
**309**
**869,471**
**859,741**
**859,741**
**9,730**
**9,730**
**9,730**
**85,986**
**95,716**|**Prior Year**
**Total Funds**
**2024**
**£**
186,480
721,284
291
**908,055**
851,151
**851,151**
**56,904**
**56,904**
**56,904**
29,082
**85,986**|
|---|---|---|---|---|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All activities derive from continuing operations
The notes attached on pages 18 to 30 form an integral part of these accounts.
11
## **Neo Community - Statement of Financial Activities for the year ended 30 January 2025**
## **Neo Community - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP**
|**Income & Endowments from:**
Donations & Legacies
Charitable activities
Investments
**Total income**
**Expenditure on:**
Charitable activities
**Total expenditure**
**Net income for the year**
**Net income after transfers**
**Reconciliation of funds:-**
**Total funds brought forward**
**Total funds carried forward**
**Net movement in funds**|**Prior Year**
**Unrestricted**
**Funds**
**2024**
**£**
146,855
721,284
291
868,430
813,526
**813,526**
54,904
54,904
**54,904**
29,082
**83,986**|**Prior Year**
**Restricted**
**Funds**
**2024**
**£**
39,625
-
-
39,625
37,625
**37,625**
2,000
2,000
**2,000**
-
**2,000**|**Prior Year**
**Total Funds**
**2024**
**£**
**186,480**
**721,284**
**291**
**908,055**
**851,151**
**851,151**
56,904
56,904
**56,904**
**29,082**
**85,986**|
|---|---|---|---|
All activities derive from continuing operations
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.'
The notes attached on pages 18 to 30 form an integral part of these accounts.
12
## **Neo Community - Statement of Financial Activities for the year ended 30 January 2025**
**Neo Community - Resources applied in the year ended 30 January 2025 towards fixed assets for Charity use:-**
|Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
Other applications of funds
**Net resources available to fund charitable activities**|**2025**
**£**
-
(33,001)
-
**(33,001)**|**2024**
**£**
-
(31,270)
-
**(31,270)**|
|---|---|---|
## **Movements in revenue and capital funds for the year ended 30 January 2025**
## **Revenue accumulated funds**
|**Unrestricted**
**Funds**
**2025**
**£**
Accumulated funds brought forward
85,986
9,730
**95,716**
**Closing revenue funds**
**95,716**
**Summary of funds**
**Unrestricted**
**and**
**Designated funds**
**2025**
**£**
Revenue accumulated funds
95,716
Recognised gains and losses before
transfers|**Restricted**
**Funds**
**2025**
**£**
-
-
**-**
**-**
**Restricted**
**Funds**
**2025**
**£**
-|**Total**
**Funds**
**2025**
**£**
85,986
9,730
**95,716**
**95,716**
**Total**
**Funds**
**2025**
**£**
**95,716**|**Last year**
**Total Funds**
**2024**
**£**
**29,082**
56,904
**85,986**
**85,986**
**Last Year**
**Total Funds**
**2024**
**£**
85,986|
|---|---|---|---|
The notes attached on pages 18 to 30 form an integral part of these accounts.
13
## **Neo Community - Statement of Financial Activities for the year ended 30 January 2025**
## **Neo Community**
## **Income and Expenditure Account for the year ended 30 January 2025 as required by the Companies Act 2006**
|**_Income_**
Income from operations
Interest receivable
**Gross income in the year before exceptional items**
**Gross income in the year including exceptional items**
**_Expenditure_**
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Governance costs
**Total expenditure in the year**
Tax on surplus on ordinary activities
**Retained surplus for the financial year**
**Net income after tax in the financial year**
**Net income before tax in the financial year**
Investment income|**2025**
**£**
869,162
309
**869,471**
**869,471**
830,295
27,070
2,376
**859,741**
**9,730**
-
**9,730**
**9,730**|**2024**
**£**
907,764
291
**908,055**
**908,055**
821,412
27,363
2,376
**851,151**
**56,904**
-
**56,904**
**56,904**|
|---|---|---|
All activities derive from continuing operations
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
The notes attached on pages 18 to 30 form an integral part of these accounts.
14
## **Neo Community - Balance Sheet as at 30 January 2025**
|**Notes**
**Fixed assets**
Tangible assets
10
**Current assets**
Debtors
11
Cash at bank and in hand
**Total current assets**
**Creditors: amounts falling due within**
**one year**
12
**Net current assets**
**The total net assets of the charity**|**2025**
**£**
55,799
7,163
46,451
53,614
(13,697)
39,917
**95,716**|**2024**
**£**
49,868
9,982
40,533
50,515
(14,397)
36,118
**85,986**|
|---|---|---|
## **The total net assets of the charity are funded by the funds of the charity, as follows:-**
|**Unrestricted Funds**
Unrestricted Revenue Funds
15
95,716
**Total charity funds**|85,986
95,716
**95,716**|85,986
**85,986**|
|---|---|---|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 10.
The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
## **Judi Blacow**
Trustee
Approved by the board of trustees on 15 October 2025
The notes attached on pages 18 to 30 form an integral part of these accounts.
15
## **Neo Community**
## **Cash Flow Statement for the year ended 30 January 2025**
|**Cash flows from operating activities**
**A**
**_Cash flows from investing activities_**
Interest received
Purchase of property, plant and equipment
**Net cash provided by investing activities**
**B**
**_Cash flows from financing activities_**
Net cash provided by operating activities as shown below|**2025**
**£**
38,610
309
(33,001)
**(32,692)**|**2024**
**£**
39,087
291
(31,270)
**(30,979)**|
|---|---|---|
||||
|**Net cash provided by financing activities**
**C**
**Overall cash provided by all activities**
**Cash movements**
Change in cash and cash equivalents from activities in the
year ended 30 January 2025
Cash and cash equivalents at 31 January 2024
Change in cash and cash equivalents due to exchange rate movements
**A+B+C**
**Cash at bank and in hand less overdrafts at 30 January**|**-**
**5,918**
5,918
40,533
-
**46,451**|**-**
**8,108**
8,108
32,425
-
**40,533**|
16
## **Neo Community**
## **Cash Flow Statement for the year ended 30 January 2025 Neo Community**
## **Cash Flow Statement for the year ended 30 January 2025 - Continued**
## **Reconciliation of net income to net cash flow from operating activities**
|Net income as shown in the Statement of Financial Activities
**_Adjustments for :-_**
Depreciation charges
Dividends, interest and rents from investments
Decrease in debtors
Increase in creditors, excluding loans
**Net cash provided by operating activities**
**A**
**Analysis of cash and cash equivalents**
Cash in hand at for the year ended 30 January 2025
**Total cash and cash equivalents**
**_At start_**
**_of year_**
Cash
40,533
**Total**
40,533
**Analysis of change in net debt**|9,730
27,070
-
(309)
2,819
(700)
**38,610**
**2025**
**£**
46,451
**46,451**
**_Cash_**
**_Flows_**
5,918
5,918|56,904
27,363
-
(291)
26,182
(71,071)
**39,087**
**2024**
**£**
40,533
**40,533**
**_At end_**
**_of year_**
46,451
46,451|
|---|---|---|
17
## **Neo Community**
## **Notes to the Accounts for the year ended 30 January 2025**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
## **Going Concern**
The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 30 January 2025, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.
## **Risks and future assumptions**
The charity is a public benefit entity.
## _**Policies relating to categories of income and income recognition**_
## **Accounting for deferred income and income received in advance**
Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.
Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.
When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.
Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.
Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.
18
## **Neo Community**
## **Notes to the Accounts for the year ended 30 January 2025**
## _**Policies relating to expenditure on goods and services provided to the charity**_
## **Recognition of liabilities and expenditure**
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
## **Allocating costs to activities**
Direct costs that are specifically related to an activity are allocated to that activity.
## **Volunteers**
In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.
However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note6.
## _**Policies relating to assets, liabilities and provisions and other matters**_
## _**Tangible fixed assets**_
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.
Equipment and vehicles
25% straight line
## **Debtors**
Debtors are measured at their recoverable amounts at the balance sheet date.
## **Creditors and provisions**
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.
## **Cash and bank balances**
Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
19
## **Neo Community**
## **Notes to the Accounts for the year ended 30 January 2025 Fund Accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
There are no designated funds
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or as implied by law. There are no endowment funds.
## **2 Liability to taxation**
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
## **3 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
## **4 Significance of financial instruments to the charity's position**
There are no significant implications of such matters.
## **5 Net surplus before tax in the financial year**
|**Net surplus before tax in the financial year**|||
|---|---|---|
||**2025**|**2024**|
||**£**|**£**|
|The net surplus before tax in the financial year is stated after charging:-|||
|Depreciation of owned fixed assets|27,070|27,363|
|Pension costs|5,284|4,212|
## **6 The contribution of volunteers**
The charity depends on the support of its volunteers, which is much appreciated. The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.
## **7 Staff costs and emoluments**
|**_Salary costs_**
Gross Salaries excluding trustees and key management personnel
Employer's National Insurance for all staff
**Total salaries, wages and related costs**
Employer's operating costs of defined contribution pension schemes|**2025**
**£**
294,091
16,992
5,284
**316,367**|**2024**
**£**
240,403
12,418
4,212
**257,033**|
|---|---|---|
20
## **Neo Community**
## **Notes to the Accounts for the year ended 30 January 2025**
The estimated full time equivalent number of all staff employed in the year was **15 14**
## _**The estimated equivalent number of full time staff deployed in different activities in the year was:-**_
|Engaged on charitable activities
**_The estimated full time equivalent number of all staff employed as above_**
No employees received emoluments (excluding pension costs) in excess of £60,000 per ann
Alan Woods, a trustee, received £1,789 (2024 £1,420) during the year for payroll services.|15
15
um.|14
14|
|---|---|---|
- **8 Remuneration and payments to Trustees and persons connected with them**
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
## **9 Deferred income - Restricted funds**
|**_Current Year_**
National Lottery Community Fund RC North West Region
**Total**
**These deferrals are included in creditors**
**_Prior Year_**
National Lottery Community Fund RC North West Region
**Total**
**These deferrals are included in creditors**|**Opening**
**Released**
**Deferrals**
**from prior**
**years**
**£**
**£**
10,750
-
10,750
-
**Opening**
**Released**
**Deferrals**
**from prior**
**years**
**£**
**£**
10,750
-
10,750
-|**Received**
**less released**
**in year**
**£**
(750)
(750)
**2025**
**£**
10,000
**Received**
**less released**
**in year**
**£**
-
-
10,750|**Deferred**
**at year end**
**£**
10,000
10,000
**2024**
**£**
10,750
**Deferred**
**at year end**
**£**
10,750
10,750
-|
|---|---|---|---|
The deferrals included in creditors relate to funding specified by the funders as relating to specific periods and represent those parts of restricted funds which relate to periods subsequent to the accounting year end and are treated as grants in advance, or, alternatively ,where there are conditions which must be fulfilled prior to entitlement or use of the restricted funds by the charity .
21
## **Neo Community**
## **Notes to the Accounts for the year ended 30 January 2025**
**10 Tangible fixed assets**
|**_Current Year_**
**Cost**
At 31 January 2024
Additions
**At 30 January 2025**
**Depreciation**
At 31 January 2024
Charge for the year
**At 30 January 2025**
**Net book value**
**At 30 January 2025**
**At 30 January 2024**
**11 Debtors**
Trade debtors
Prepayments and accrued income
Other debtors
**12 Creditors: amounts falling due within one year**
Trade creditors
Accruals
Deferred Income - Restricted funds
Other creditors
**13 Income and Expenditure account summary**
**At 31 January 2024**
Surplus after tax for the year
**At 30 January 2025**|**Equipment**
£
118,237
18,010
**136,247**
68,369
25,967
**94,336**
**41,911**
**49,868**|**Motor**
**Vehicles**
-
14,991
**14,991**
-
1,103
**1,103**
**13,888**
**-**
**2025**
**£**
2,482
4,681
-
**7,163**
**2025**
**£**
307
2,376
10,000
1,014
**13,697**
**2025**
**£**
85,986
9,730
**95,716**|**Total**
£
118,237
33,001
**151,238**
136,738
53,037
**189,775**
**55,799**
**49,868**
**2024**
**£**
4,733
642
4,607
**9,982**
**2024**
**£**
404
2,448
10,750
795
**14,397**
**2024**
**£**
29,082
56,904
**85,986**|
|---|---|---|---|
22
## **Neo Community**
## **Notes to the Accounts for the year ended 30 January 2025**
**14 Particulars of how particular funds are represented by assets and liabilities**
|**At 30 January 2025**
Tangible Fixed Assets
Current Assets
Current Liabilities
**At 31 January 2024**
Tangible Fixed Assets
Current Assets
Current Liabilities|**Unrestricted**
**Designated**
**funds**
**funds**
**£**
**£**
55,799
-
53,614
(13,697)
-
**95,716**
**-**
**Unrestricted**
**Designated**
**funds**
**funds**
**£**
**£**
49,868
-
50,515
-
(14,397)
-
**85,986**
**-**|**Restricted**
**funds**
**£**
-
-
-
**-**
**Restricted**
**funds**
**£**
-
-
-
**-**|**Total**
**Funds**
**£**
**55,799**
**53,614**
**(13,697)**
**95,716**
**Total**
**Funds**
**£**
**49,868**
**50,515**
**(14,397)**
**85,986**|
|---|---|---|---|
**15 Change in total funds over the year as shown in Note 14 , analysed by individual funds**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**Total unrestricted and designated funds**
**Total charity funds**|**Funds brought**
**forward from**
**2024**
**Movement in**
**funds in 2025**
**See Note 16**
**£**
**£**
85,986
9,730
**85,986**
**9,730**
**85,986**
**9,730**|**£**
**-**
**-**
**-**
**Transfers**
**between**
**funds in 2025**|**Funds carried**
**forward to**
**2026**
**£**
**95,716**
**95,716**
**95,716**|
|---|---|---|---|
23
## **Neo Community**
## **Notes to the Accounts for the year ended 30 January 2025 16 Analysis of movements in funds over the year as shown in Note 15**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**_Restricted funds:-_**
National Lottery Community Fund RC North West Region
Wirral Borough Council Lifelong Learning Pilot
Step Up SYF2/EYF2|**Income**
**Expenditure**
**2025**
**2025**
**£**
**£**
788,096
(778,366)
61,875
(61,875)
4,500
(4,500)
15,000
(15,000)
**869,471**
**(859,741)**|**Other**
**Gains &**
**Losses**
**2025**
**£**
-
-
-
-
**-**|**Movement**
**in funds**
**2025**
**£**
**9,730**
**-**
**-**
**-**
**9,730**|
|---|---|---|---|
## **17 The purposes for which the funds**
## _**Unrestricted and designated funds:-**_
Unrestricted Revenue Funds
These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.
## _**Restricted funds:-**_
National Lottery Community Fund RC North West Region
These funds are held for meeting salary costs in accordance with the grant agreement.
## **18 Ultimate controlling party**
The charity is under the control of its legal members.
24
## **Neo Community**
**Detailed analysis of income and expenditure for the year ended 30 January 2025 as required by the SORP 2015**
## _**This analysis is classsified by conventional nominal descriptions and not by activity**_
## **19 Donations, Grants and Legacies**
|**Donations and gifts from individuals**
**Revenue grants from government and public bodies -**
**Prior Year**
**Total public sector revenue grants**
Small donations individually less than £1000
**Revenue grants from government and**
**public bodies**
**Total donations and gifts from**
**individuals**
National Lottery Community Fund RC North West Region
Wirral Borough Council Lifelong Learning Pilot
Feeding Britain
S Morgan
Bibby
10th Birthday Ball
F Connolly
Friends of Bromborough Library|**Current year**
**Current year**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2025**
**2025**
**£**
**£**
9,848
-
-
-
5,000
-
-
-
-
-
2,900
-
1,000
-
**18,748**
**-**
**Current year**
**Current year**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2025**
**2025**
**£**
**£**
-
61,875
-
4,500
**-**
**66,375**
**Prior Year analysis**
**Prior Year**
**Prior Year**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2024**
**2024**
**£**
**£**
-
37,625|**Current year**
**Total Funds**
**2025**
**£**
**9,848**
**-**
**5,000**
**-**
**-**
**2,900**
**1,000**
**18,748**
**Current year**
**Total Funds**
**2025**
**£**
**61,875**
**4,500**
**66,375**
**Prior Year**
**Total Funds**
**2024**
**£**
**37,625**|**Prior Year**
**Total Funds**
**2024**
**£**
16,678
14,731
5,000
1,000
1,000
1,500
-
**39,909**
**Prior Year**
**Total Funds**
**2024**
**£**
37,625
-
**37,625**|
|---|---|---|---|
25
## **Neo Community**
**Detailed analysis of income and expenditure for the year ended 30 January 2025 as required by the SORP 2015**
|**Total private sector revenue grants**
Duke of Edinburgh expedition resources
Birkenhead Youth Centre
**Revenue grants and donations from non**
**public bodies**
S Morgan
Groundworks
Small grants individually less than £1000
Make it Happen
Tudor Trust
Gautby Road play
Edsential CIC
Step UP SYF2/EYF2|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
3,700
53,600
40,000
3,810
-
-
-
-
28,000
3,500
**132,610**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
-
-
-
-
-
-
15,000
-
-
**15,000**|**Current year**
**Total Funds**
**2025**
**£**
**3,700**
**53,600**
**40,000**
**3,810**
**-**
**-**
**-**
**15,000**
**28,000**
**3,500**
**147,610**|**Prior Year**
**Total Funds**
**2024**
**£**
1,664
50,000
42,000
2,200
3,957
8,000
1,125
-
-
-
**108,946**|
|---|---|---|---|---|
**Revenue grants and donations from non public bodies (Include Gift Aid donations from subsidiaries) - Prior Year analysis**
|**Year analysis**|||||
|---|---|---|---|---|
|**Prior Year**
**_Prior year_**
**Total Donations, Grants and**
**Legacies**
**Total Donations, Grants and Legacies**|**Prior Year**
**Unrestricted**
**Funds**
**2024**
**£**
106,946|**Prior Year**
**Restricted**
**Funds**
**2024**
**£**
2,000|**Prior Year**
**Total Funds**
**2024**
**£**
**108,946**|**186,480**|
||||||
||**151,358**
**Unrestricted**
**Funds**
**2024**
**£**
**146,855**|**81,375**
**Restricted**
**Funds**
**2024**
**£**
**39,625**|**232,733**
**Prior Year**
**Total Funds**
**2024**
**£**
**186,480**||
26
## **Neo Community**
**Detailed analysis of income and expenditure for the year ended 30 January 2025 as required by the SORP 2015**
## **20 Income from charitable activities - Trading Activities**
|**_Current year_**
**Primary purpose and ancillary trading**
**21 Charitable income from funders**
**_Current year_**
**Total Charitable income from funders:-**
**Current year - income from funders**
Social supermarkets income
Catering activities
Room hire
**Total Primary purpose and ancillary**
**trading**
**Contractual payments from public**
**bodies to fund charitable activities**
Wirral Borough Council
**Total contractual payments from public**
**bodies**
Community activities
Consultancy|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
105,033
30,703
21,651
13,457
100
**170,944**
**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
374,870
**374,870**
**Unrestricted**
**Funds**
**2025**
**£**
13,200
**465,485**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
-
-
-
-
**-**
**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
**-**
**Restricted**
**Funds**
**2025**
**£**
-
**-**|**Current year**
**Total Funds**
**2025**
**£**
**105,033**
**30,703**
**21,651**
**13,457**
**100**
**170,944**
**Current year**
**Total Funds**
**2025**
**£**
**374,870**
**374,870**
**Total Funds**
**2025**
**£**
13,200
**465,485**|**Prior Year**
**Total funds**
**2024**
**£**
107,368
19,948
14,792
9,356
560
**152,024**
**Prior Year**
**Total Funds**
**2024**
**£**
429,872
**429,872**
**Prior Year**
**Total Funds**
**2024**
**£**
**27,500**
**569,260**|
|---|---|---|---|---|
27
## **Neo Community**
## **Detailed analysis of income and expenditure for the year ended 30 January 2025 as required by the SORP 2015**
## **22 Total Income from charitable activities**
|**_Current year_**
Total income from charitable trading
Income from funders
**Total from charitable activities**
**Investment income**
Bank Interest Receivable
**Total investment income**|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
170,944
465,485
**636,429**
**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
309
**309**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
-
**-**
**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
**-**|**Current year**
**Total Funds**
**2025**
**£**
**170,944**
**465,485**
**636,429**
**Current year**
**Total Funds**
**2025**
**£**
**309**
**309**|**Prior Year**
**Total Funds**
**2024**
**£**
152,024
569,260
**721,284**
**Prior Year**
**Total Funds**
**2024**
**£**
291
**291**|
|---|---|---|---|---|
## **23 Investment income**
## **24 Expenditure on charitable activities - Direct spending**
|**_Current Year_**
**Total direct spending**
Social supermarket costs
HAF support costs
Wirral Council Pantry Project
Catering activities
Community activities
Activity costs
Gross wages and salaries - charitable activities
Employers' NI - Charitable activities
Defined contribution pension costs - charitable activities
Travel and Subsistence - Charitable Activities
Marketing and advertising of charitable services|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
212,716
16,992
5,284
40,414
6,926
12,234
121,361
102,505
37,269
11,663
14,712
**582,076**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
81,375
-
-
-
-
-
-
-
-
-
-
**81,375**|**Current year**
**Total Funds**
**2025**
**£**
**294,091**
**16,992**
**5,284**
**40,414**
**6,926**
**12,234**
**121,361**
**102,505**
**37,269**
**11,663**
**14,712**
**663,451**|**Prior Year**
**Total Funds**
**2024**
**£**
**240,403**
**12,418**
**4,212**
**43,070**
**7,312**
**15,599**
**86,783**
**61,148**
**42,924**
**34,056**
**43,560**
**591,485**|
|---|---|---|---|---|
28
## **Neo Community**
**Detailed analysis of income and expenditure for the year ended 30 January 2025 as required by the SORP 2015**
|**Prior Year**
**Prior Year**
**_Prior Year_**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2024**
**2024**
**£**
**£**
202,778
37,625
**Total direct spending**
**553,860**
**37,625**
**25**
**Current year**
**Current year**
**_Current Year_**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2025**
**2025**
**£**
**£**
**_Employee costs not included in direct costs_**
14,650
-
1,789
-
**_Volunteer costs_**
24,747
-
**_Premises Expenses_**
30,495
-
8,492
-
49,085
-
**_Administrative overheads_**
10,841
-
2,486
-
17,478
-
2,626
-
3,870
-
**_Professional fees paid to advisors other than the auditor or examiner_**
85
-
**_Financial costs_**
200
-
27,070
-
**Support costs before reallocation**
**193,914**
**-**
**Total support costs - Current Year**
**193,914**
**-**
The basis of allocation of costs between activities is described under accounting policies
Premises repairs, renewals and maintenance
Depreciation & Amortisation in total for the period
Gross wages and salaries - charitable activities
Bank charges
Stationery, postage and sundry office
Payroll fees and charges
Cleaning and waste management
Warehouse and premises costs
**Support costs for charitable activities**
Training, welfare, DBS & uniforms
Insurance, subsciptions and licences
Hire of equipment
Telephone, fax and internet
Equipment expensed
Volunteer costs
Other legal and professional|**Prior Year**
**Total Funds**
**2024**
**£**
**240,403**
**591,485**
**Current year**
**Total Funds**
**2025**
**£**
**14,650**
**1,789**
**24,747**
**30,495**
**8,492**
**49,085**
**10,841**
**2,486**
**17,478**
**2,626**
**3,870**
**85**
**200**
**27,070**
**193,914**
**193,914**|**Prior Year**
**Total Funds**
**2024**
**£**
**4,791**
**1,420**
**14,633**
**97,211**
**13,459**
**72,241**
**8,713**
**2,381**
**11,118**
**-**
**3,960**
**-**
**-**
**27,363**
**257,290**
**257,290**
**-**
**-**|
|---|---|---|
29
## **Neo Community**
**Detailed analysis of income and expenditure for the year ended 30 January 2025 as required by the SORP 2015**
## **26 Other Expenditure - Governance costs**
|**_Current Year_**
Independent Examiner's fees
**Total Governance costs**
**Total Charitable expenditure**
**_Current Year_**
Total direct spending
Total support costs
Total Governance costs
**Total charitable expenditure**
**_Prior Year_**
Total direct spending
Total support costs
Total Governance costs
**Total charitable expenditure**|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
2,376
**2,376**
**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
582,076
193,914
2,376
**778,366**
**Prior Year**
**Unrestricted**
**Funds**
**2024**
**£**
553,860
257,290
2,376
**813,526**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
**-**
**Current year**
**Restricted**
**Funds**
**2025**
**£**
81,375
-
-
**81,375**
**Prior Year**
**Restricted**
**Funds**
**2024**
**£**
37,625
-
-
**37,625**|**Current year**
**Total Funds**
**2025**
**£**
**2,376**
**2,376**
**Current year**
**Total Funds**
**2025**
**£**
**663,451**
**193,914**
**2,376**
**859,741**
**Prior Year**
**Total Funds**
**2024**
**£**
**591,485**
**257,290**
**2,376**
**851,151**|**Prior Year**
**Total Funds**
**2024**
**£**
**2,376**
**2,376**
**Prior Year**
**Total Funds**
**2024**
**£**
**591,485**
**257,290**
**2,376**
**851,151**|
|---|---|---|---|---|
## **27 Total Charitable expenditure**
30