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2025-03-31-accounts

REGISTERED CHARITY NUMBER: 1188462

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

NEWPORT YEMENI COMMUNITY ASSOCIATION

Arthur Gait & Company Limited Chartered Certified Accountants 18 Gold Tops Newport NP20 5WJ

NEWPORT YEMENI COMMUNITY ASSOCIATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 25
Detailed Statement of Financial Activities 26 to 27

NEWPORT YEMENI COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES Objectives and aims

The purposes of the charity as set out in its governing document are:

Significant activities

The charity exists to help and support people who hail from a BAME background, as well as community members from all backgrounds, by providing educational, support and recreational services and events. The charity supports community members with services, and acts as a link between the community and various service providers. The charity also cares for those within its community suffering from sickness, poverty, mental health, or distress and organises activities to promote community cohesion. The charity provides GCSE revision sessions, sports activities, educational trips, family trips and offers one-to-one support for children, young people, families, elderly and single parents that need an extra helping hand, especially post Covid. The charity is aiming to raise the profile of the Yemeni community as a vibrant, cohesive community contributing positively to the social, economic, and cultural life of the city.

The charity supports people from all backgrounds and faiths, but predominantly BAME children, young people, older people, families, single mums/dads, asylum seekers, refugees, and any vulnerable community members who need its support in this current situation. The charity has a dedicated Community Development Officer who offers advocacy services for all members of the community that need it. The charity works in partnership with the Office of the Police and Crime Commissioner for Gwent to deliver its Youth Empowerment Programme that offers tailored experiences and opportunities for the youth in the community, and steers them away from crime or antisocial behaviour. The charity delivers sports sessions specifically on Saturday nights as this is the time young people are more likely to be looking for ways to pass their time. Through sports, the charity engages with them and gives them a safe space where they can spend their weekend evenings.

Public benefit

The trustees have complied with their duty to have due regard to the Charity Commission's guidance on public benefit.

Volunteers

The trustees would like to thank the charity's volunteers and partners, as the charity's work cannot be done without them.

Page 1

NEWPORT YEMENI COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

ACHIEVEMENTS AND PERFORMANCE Charitable activities

Year Ended 31st March 2025

During the year ended 31st March 2025, the Newport Yemeni Community Association (NYCA) continued to strengthen its position as a trusted grassroots charity serving children, young people, and families across Newport. Operating primarily on a voluntary basis, the charity delivered a wide range of educational, mentoring, sporting, cultural, and community-building initiatives designed to improve life chances, promote inclusion, and strengthen community cohesion.

Youth Development & Mentoring

NYCA's Key Stage 2 & 3 Mentoring Project continued to provide structured academic support, personal development sessions, and positive role modelling for children and young people, particularly those at risk of underachievement or social exclusion. The programme focused on raising attainment, improving self-confidence, and encouraging positive engagement in education.

The Supplementary School Programme remained a core strand of NYCA's educational provision, delivering Arabic language tuition alongside personal development and skills-based workshops. The programme supported young people in maintaining cultural identity while developing confidence, communication skills, and aspiration.

In addition, NYCA developed project proposals aimed at expanding access to careers education, including workshops and visits to businesses and organisations to expose young people to a broader range of employment pathways.

Youth Engagement & Community Cohesion

NYCA continued to deliver the Brotherz Connect programme, creating safe and positive environments where young people could build friendships and develop social skills. Activities included structured FIFA tournaments, group discussions, and organised trips. A notable highlight during the year was taking a group of young people to the Wales U21 vs Czechia match at Rodney Parade, where participants had the opportunity to meet players and experience professional sport in a structured and inspirational setting.

Similarly, Sister Connect provided safe spaces and social activities for young women, including cinema nights and wellbeing-focused gatherings designed to promote friendship, confidence, and positive peer relationships.

Through these initiatives, NYCA strengthened community bonds, reduced social isolation, and promoted constructive youth engagement.

Sport, Health & Wellbeing

Sport continued to be a powerful engagement tool throughout the year. NYCA advanced its "Youth Empowerment through Sport" initiative, delivering regular football training sessions aimed at developing discipline, teamwork, and commitment, with a long-term goal of formal team registration within local league structures.

In addition, the charity supported inclusive sporting opportunities across age groups, including over-40s football sessions, promoting physical health, mental wellbeing, and intergenerational engagement.

Cultural & Community Events

NYCA's Cultural Hub remained an important centre for community activity. The organisation hosted and supported large-scale events that brought together families from diverse backgrounds. One of the most significant highlights of the year was the coordination of the Celtic Manor Festive Experience in Pill, enabling over 900 children to visit Santa and receive gifts. This event demonstrated NYCA's logistical capability and its ability to partner effectively with local stakeholders and businesses for the benefit of the wider community.

The charity also strengthened relationships with local partners, including collaboration with organisations such as OVO Energy, enhancing its ability to deliver community support initiatives.

Governance & Community Leadership

Page 2

NEWPORT YEMENI COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

During the year, NYCA's leadership continued to play an active role in wider civic engagement, including participation in community representation panels that influence regional decision-making. This reflects the charity's growing reputation as a credible and trusted voice within Newport.

The Trustees remained committed to strong governance, safeguarding, and financial oversight while maintaining the charity's grassroots ethos. The organisation continued to operate efficiently, leveraging volunteer capacity and community goodwill to maximise impact despite limited core funding.

Impact & Looking Forward

Throughout 2024-2025, NYCA demonstrated measurable impact in:

The charity continues to build sustainable partnerships and pursue funding opportunities to scale its youth development, mentoring, and sport-based initiatives in the coming years.

The Trustees are satisfied that the charity has made significant progress during the year in delivering against its objectives and continues to operate in line with its charitable aims for the public benefit.

FINANCIAL REVIEW

Financial position

The Statement of Financial Activities on page 6 shows that during this fifth period of financial activity the charity's income totalled £316,172, of which £218,105 was restricted. The majority of this income was in the form of grants, including funding from the Newport City Council Shared Prosperity Fund amounting to £59,000 which supported the charity's refurbishment of the NYCA Community Facility at 4a Temple Street, Newport to make it fit for community use.

In addition to the refurbishment costs of the NYCA Community Facility and purchase of equipment totalling £65,793, during the year the charity incurred other expenditure totalling £217,150, of which £168,860 was restricted. The charity's net income for the year, before transfers between funds, totalled £99,022, of which £49,245 was restricted.

The Balance Sheet on page 7 shows that at 31st March 2025 the charity had funds totalling £762,904, of which £66,527 were restricted. These funds are represented by the net book value of the NYCA Community Facility and equipment amounting to £518,032, funds held in the charity's bank account amounting to £246,876 and creditors amounting to £2,004.

Reserves policy

Reserves are that part of the charity’s unrestricted funds that are freely available to spend on any of the charity’s purposes. These reserves are calculated by deducting from total funds, restricted funds and unrestricted funds representing tangible fixed assets used to carry out the charity’s activities.

The trustees aim to maintain free reserves in unrestricted funds to bridge the gap between the spending and receiving of resources and to cover any unforeseen expenditure. The trustees consider that moving forward the ideal level of free reserves would be approximately £12,000.

At 31st March 2025, free reserves in unrestricted funds amounted to £178,345. .

Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. There are no material uncertainties about its ability to continue as a going concern and therefore the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Page 3

NEWPORT YEMENI COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Newport Yemeni Community Association is a Charitable Incorporated Organisation (CIO) registered with the Charity Commission for England and Wales on 10th March 2020. The charity was formed under a constitution which established its objects and powers. Under the terms of the constitution the trustees have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities.

Recruitment and appointment of new trustees

Apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1188462

Principal address

NYCA Cultural Hub 4A Temple Street Newport NP20 2GJ

Trustees

R. Al-Haddi R. Mohamed M. Quassim S. Najy

Independent Examiner

Mahin Khawaja FCCA Arthur Gait & Company Limited Chartered Certified Accountants 18 Gold Tops Newport NP20 5WJ

Approved by order of the board of trustees on 24 February 2026 and signed on its behalf by:

R. Al-Haddi - Trustee

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NEWPORT YEMENI COMMUNITY ASSOCIATION

Independent examiner's report to the trustees of Newport Yemeni Community Association

I report to the charity trustees on my examination of the accounts of Newport Yemeni Community Association (the Trust) for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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.

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 accounts to be reached.

Mahin Khawaja FCCA

Arthur Gait & Company Limited Chartered Certified Accountants 18 Gold Tops Newport NP20 5WJ

26 February 2026

Page 5

NEWPORT YEMENI COMMUNITY ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
74,308
Charitable activities
4
Food packages and community support activities
19,144
Educational activities
4,615
Total
98,067
EXPENDITURE ON
Charitable activities
5
Food packages and community support activities
44,611
Sports activities
1,628
Educational activities
2,051
Festivals, day trips and events
-
Total
48,290
NET INCOME
49,777
Transfers between funds
13
96,228
Net movement in funds
146,005
RECONCILIATION OF FUNDS
Total funds brought forward
550,373
TOTAL FUNDS CARRIED FORWARD
696,378		 Restricted
funds
£
218,105
-
-
218,105
113,903
45,929
110
8,918
168,860
49,245
(96,228)
(46,983)
113,509
66,526		 2025
Total
funds
£
292,413
19,144
4,615
316,172
158,514
47,557
2,161
8,918
217,150
99,022
-
99,022
663,882
762,904		 2024
Total
funds
£
356,463
-
-
356,463
53,015
51,225
3,374
12,904
120,518
235,945
-
235,945
427,937
663,882

The notes form part of these financial statements

Page 6

NEWPORT YEMENI COMMUNITY ASSOCIATION

BALANCE SHEET 31 MARCH 2025

Notes
FIXED ASSETS
Tangible assets
11
CURRENT ASSETS
Cash at bank
CREDITORS
Amounts falling due within one year
12
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
13
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
funds
£
518,032
178,489
(144)
178,345
696,377
696,377		 Restricted
funds
£
-
68,387
(1,860)
66,527
66,527
66,527		 2025
Total
funds
£
518,032
246,876
(2,004)
244,872
762,904
762,904
696,377
66,527
762,904		 2024
Total
funds
£
468,205
197,622
(1,945)
195,677
663,882
663,882
550,373
113,509
663,882

The financial statements were approved by the Board of Trustees and authorised for issue on 24 February 2026 and were signed on its behalf by:

R. Al-Haddi - Trustee

The notes form part of these financial statements

Page 7

NEWPORT YEMENI COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. CHARITY INFORMATION

Newport Yemeni Community Association is a Charitable Incorporated Organisation (CIO) registered with the Charity Commission for England and Wales.

The charity's registered address is:

NYCA Cultural Hub 4A Temple Street Newport NP20 2GJ

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the charity.

Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. There are no material uncertainties about its ability to continue as a going concern and therefore the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

The following specific policies apply to categories of income:

Donations and legacies

Donations and legacies income includes donations, gifts and grants that provide core funding or are of a general nature and is recognised where there is entitlement, probability of receipt and the amount can be measured with sufficient reliability. Such income is only deferred when the donor specifies it must be used in future accounting periods or the donor has imposed conditions which must be met before the charity has unconditional entitlement.

Income from charitable activities

Income from charitable activities includes income received from the charity's café, room hire, services and its supplementary school and is recognised where there is entitlement, probability of receipt and the amount can be measured with sufficient reliability.

continued...

Page 8

NEWPORT YEMENI COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

2. ACCOUNTING POLICIES - continued

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Allocation and apportionment of costs

Support costs are those costs which do not relate directly to a single activity and do not themselves produce or constitute the output of the charitable activity. These costs include those related to finance, information technology, human resources, governance and other expenses.

Human resources costs are apportioned to charitable activities on the basis of the estimated time spent on each activity.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is charged so as to write off the cost of the assets less their residual value over their estimated useful lives on the following bases:.

Freehold property 2% on cost Freehold property improvements 2% on cost Café equipment 25% on cost Sports equipment 25% on cost Sewing equipment 25% on cost Computer equipment 25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is credited or charged in the Statement of Financial Activities.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 9

NEWPORT YEMENI COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

2. ACCOUNTING POLICIES - continued

Financial instruments

The charity has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at the present value of future cash flows (amortised cost). Financial assets held at amortised cost comprise cash at bank and in hand. Financial liabilities held at amortised cost comprise the charity’s short term creditors excluding taxation payable. No discounting has been applied to these financial instruments on the basis that the periods over which amounts will be settled are such that any discounting would be immaterial.

3. DONATIONS AND LEGACIES

Donations
Grants
Grants received, included in the above, are as follows:
Police and Crime Commissioner Police Community Fund
The National Lottery Community Fund
Wales Council for Voluntary Action Landfill Fund
People's Health Trust
Lloyds Bank Foundation for England and Wales fund
National Grid Community Matters Fund
Newport City Council Welsh Church Fund
The Foyle Foundation
Wales Council for Voluntary Action - Volunteer Coordinator
The Cloth Workers Foundation
Barclays Community Football Fund
GAVO/Newport City Council Warm Spaces Grant
Enterprise Mobility
Arts Council of Wales Cultural Fund
Community Foundation Wales Nourish the Nation Fund
Community Foundation Wales Cost of Living Fund
Community Foundation Wales Newport Community Endowment Fund
Newport City Council Newport Quickstart Scheme
Sport Wales Be Active Wales Fund
Garfield Weston Foundation
Newport City Council Shared Prosperity Fund
Postcode Community Trust Health and Wealth Hub
St. James's Place Charitable Foundation		 2025
£
11,804
280,609
292,413
2025
£
39,865
19,755
-
18,925
27,500
-
-
-
11,237
-
1,000
-
10,000
9,656
10,000
5,000
2,000
30,201
6,470
5,000
59,000
25,000
-
280,609		 2024
£
37,520
318,943
356,463
2024
£
39,490
99,999
39,571
11,355
25,000
9,812
6,000
10,000
23,046
30,000
-
2,670
-
-
10,000
5,000
2,000
-
-
-
-
-
5,000
318,943

continued...

Page 10

NEWPORT YEMENI COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

4. INCOME FROM CHARITABLE ACTIVITIES

2025
Activity
£
Food packages and community support
Café
activities
12,239
Food packages and community support
Room hire
activities
1,231
Food packages and community support
Services
activities
5,674
Supplementary school
Educational activities
4,615
23,759
CHARITABLE ACTIVITIES COSTS
Support
Direct
costs (see
Costs
note 6)
£
£
Food packages and community support
activities
35,918
122,596
Sports activities
18,797
28,760
Educational activities
486
1,675
Festivals, day trips and events
8,918
-
64,119
153,031
SUPPORT COSTS
Information
Finance
technology
£
£
Food packages and community support
activities
1,430
939
Sports activities
1,998
4
Educational activities
-
-
3,428
943
Governance
Other
costs
£
£
Food packages and community support
activities
24,018
-
Sports activities
1,270
522
Educational activities
55
-
25,343
522		 2024
£
-
-
-
-
-
Totals
£
158,514
47,557
2,161
8,918
217,150
Human
resources
£
96,209
24,966
1,620
122,795
Totals
£
122,596
28,760
1,675
153,031

5. CHARITABLE ACTIVITIES COSTS

6. SUPPORT COSTS

continued...

Page 11

NEWPORT YEMENI COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

6. SUPPORT COSTS - continued

Support costs, included in the above, are as follows:

Food
packages
and
community
support
activities
£
Sum-up payment processing
822
Accounting software
608
Payroll processing
-
Accountancy
-
Broadband and website
939
Wages
84,941
Pensions
755
Consultancy
10,506
DBS checks
7
Water rates
760
Insurance
1,250
Electricity
7,233
Office supplies
1,095
Sundries
180
Advertising and promotions
1,337
Cleaning, repairs and
maintenance
1,746
Depreciation of tangible
fixed assets
10,417
Independent examiner's fee
-
122,596		 Sports
Educational
activities
activities
£
£
-
-
-
-
660
-
1,338
-
4
-
24,756
1,620
-
-
210
-
-
-
152
-
-
-
500
-
-
55
83
-
486
-
49
-
-
-
522
-
28,760
1,675		 2025
Total
activities
£
822
608
660
1,338
943
111,317
755
10,716
7
912
1,250
7,733
1,150
263
1,823
1,795
10,417
522
153,031		 2024
Total
activities
£
353
-
792
1,200
261
57,528
661
9,257
-
-
1,753
138
86
283
337
574
7,072
495
80,790

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

continued...

Page 12

NEWPORT YEMENI COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

8.
STAFF COSTS
Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Community Development Officer
Admin Officer
Youth workers
No employees received emoluments in excess of £60,000.
9.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
62,516
EXPENDITURE ON
Charitable activities
Food packages and community support
activities
21,769
Sports activities
407
Educational activities
1,391
Festivals, day trips and events
3,448
Total
27,015
NET INCOME
35,501
Transfers between funds
467,224
Net movement in funds
502,725
RECONCILIATION OF FUNDS
Total funds brought forward
47,646
TOTAL FUNDS CARRIED FORWARD
550,371		 2025
£
111,317
755
112,072
2025
1
1
10
12
Restricted
funds
£
293,947
31,246
50,818
1,983
9,456
93,503
200,444
(467,224)
(266,780)
380,291
113,511		 2024
£
57,528
661
58,189
2024
1
1
7
9
Total
funds
£
356,463
53,015
51,225
3,374
12,904
120,518
235,945
-
235,945
427,937
663,882

continued...

Page 13

NEWPORT YEMENI COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

10. INDEPENDENT EXAMINER'S REMUNERATION

The amount of remuneration receivable by the charity's independent examiner was as follows:

follows:
2025 2024
£ £
Independent examination of the charity's financial statements 522 495
Payroll processing 660 792
Accountancy 1,338 1,200
The amount of remuneration receivable by the charity's independent examiner was as
follows:		 The amount of remuneration receivable by the charity's independent examiner was as
follows:		 The amount of remuneration receivable by the charity's independent examiner was as
follows:
2025 2024
£ £
Independent examination of the charity's financial statements 522 495
Payroll processing 660 792
Accountancy 1,338 1,200
TANGIBLE FIXED ASSETS
COST
At 1 April 2024
Additions
At 31 March 2025
DEPRECIATION
At 1 April 2024
Charge for year
At 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
COST
At 1 April 2024
Additions
At 31 March 2025
DEPRECIATION
At 1 April 2024
Charge for year
At 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024		 Sports
equipment
£
6,512
-
6,512
407
1,628
2,035
4,477
6,105		 Freehold
Freehold
property
property
improvements
£
£
251,130
204,940
-
64,781
251,130
269,721
5,023
2,049
5,022
5,395
10,045
7,444
241,085
262,277
246,107
202,891
Sewing
Computer
equipment
equipment
£
£
1,083
4,605
-
-
1,083
4,605
23
1,692
270
1,151
293
2,843
790
1,762
1,060
2,913		 Café
equipment
£
9,323
1,012
10,335
194
2,500
2,694
7,641
9,129
Totals
£
477,593
65,793
543,386
9,388
15,966
25,354
518,032
468,205

11. TANGIBLE FIXED ASSETS

continued...

Page 14

NEWPORT YEMENI COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 2024
£ £
Other creditors 2,004 1,945

continued...

Page 15

NEWPORT YEMENI COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

13. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Lloyds Bank Foundation for England and
Wales fund
Postcode Community Trust Health and
Wealth Hub
Fixed asset reserve
Restricted funds
Community Facility Fund
Police and Crime Commissioner Police
Community Fund
GAVO/Newport City Council Warm Spaces
Grant
The Moondance Foundation
Wales Council for Voluntary Action Landfill
Fund
Linc Cymru
The National Lottery Community Fund
Community Foundation Wales
People's Health Trust
National Grid Community Matters Fund
Wales Council for Voluntary Action -
Volunteer Coordinator
The Cloth Workers Foundation
Barclays Community Football Fund
Arts Council of Wales Cultural Fund
Community Foundation Wales Nourish the
Nation Fund
Community Foundation Wales Cost of
Living Fund
Community Foundation Wales Newport
Community Endowment Fund
Newport City Council Newport Quickstart
Scheme
Sport Wales Be Active Wales Fund
Garfield Weston Foundation
Newport City Council Shared Prosperity
Fund
TOTAL FUNDS		 At 1.4.24
£
61,818
20,350
-
468,205
550,373
18,070
1,821
2,670
20,883
41,786
24
99
5,213
2,699
5,290
4,954
10,000
-
-
-
-
-
-
-
-
-
113,509
663,882		 Net
movement
in funds
£
27,082
13,660
25,000
(15,966)
49,776
-
(5,137)
-
-
(22,057)
-
16,294
(115)
3,915
(928)
(10,866)
-
1,000
736
752
(1,854)
1,890
148
6,470
(2)
59,000
49,246
99,022		 Transfers
between
funds
£
30,435
-
-
65,793
96,228
(18,070)
3,316
(2,670)
(20,883)
-
(24)
-
-
-
-
5,912
(5,781)
-
(736)
-
1,854
-
(148)
-
2
(59,000)
(96,228)
-		 At
31.3.25
£
119,335
34,010
25,000
518,032
696,377
-
-
-
-
19,729
-
16,393
5,098
6,614
4,362
-
4,219
1,000
-
752
-
1,890
-
6,470
-
-
66,527
762,904

continued...

Page 16

NEWPORT YEMENI COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

13. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Lloyds Bank Foundation for England and
Wales fund
Postcode Community Trust Health and
Wealth Hub
Fixed asset reserve
Restricted funds
Police and Crime Commissioner Police
Community Fund
Wales Council for Voluntary Action Landfill
Fund
The National Lottery Community Fund
Community Foundation Wales
People's Health Trust
National Grid Community Matters Fund
Wales Council for Voluntary Action -
Volunteer Coordinator
Barclays Community Football Fund
Arts Council of Wales Cultural Fund
Community Foundation Wales Nourish the
Nation Fund
Community Foundation Wales Cost of
Living Fund
Community Foundation Wales Newport
Community Endowment Fund
Newport City Council Newport Quickstart
Scheme
Sport Wales Be Active Wales Fund
Garfield Weston Foundation
Newport City Council Shared Prosperity
Fund
TOTAL FUNDS		 Incoming
resources
£
45,567
27,500
25,000
-
98,067
39,864
(1)
19,755
-
18,925
-
11,237
1,000
9,654
10,000
5,000
2,000
30,201
6,470
5,000
59,000
218,105
316,172		 Resources
Movement
expended
in funds
£
£
(18,485)
27,082
(13,840)
13,660
-
25,000
(15,966)
(15,966)
(48,291)
49,776
(45,001)
(5,137)
(22,056)
(22,057)
(3,461)
16,294
(115)
(115)
(15,010)
3,915
(928)
(928)
(22,103)
(10,866)
-
1,000
(8,918)
736
(9,248)
752
(6,854)
(1,854)
(110)
1,890
(30,053)
148
-
6,470
(5,002)
(2)
-
59,000
(168,859)
49,246
(217,150)
99,022

continued...

Page 17

NEWPORT YEMENI COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

13. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Lloyds Bank Foundation for England and
Wales fund
Fixed asset reserve
Restricted funds
Community Facility Fund
Police and Crime Commissioner Police
Community Fund
Welsh Government Community Facilities
Programme
GAVO/Newport City Council Warm Spaces
Grant
GAVO/Newport City Council Community
Food Revenue Grant
Pobl Community Chest
The Moondance Foundation
Wales Council for Voluntary Action Landfill
Fund
Pobl
Linc Cymru
The National Lottery Community Fund
Community Foundation Wales
St. James's Place Charitable Foundation
People's Health Trust
National Grid Community Matters Fund
Newport City Council Welsh Church Fund
The Foyle Foundation
Wales Council for Voluntary Action -
Volunteer Coordinator
The Cloth Workers Foundation
TOTAL FUNDS		 At 1.4.23
£
47,646
-
-
47,646
19,200
3,798
250,000
-
-
1,000
95,000
9,663
1,130
500
-
-
-
-
-
-
-
-
-
380,291
427,937		 Net
movement
in funds
£
24,000
20,350
(8,847)
35,503
-
(1,686)
-
2,670
(2,903)
-
-
33,206
-
(476)
99,999
5,213
4,851
2,699
5,290
5,898
10,000
5,681
30,000
200,442
235,945		 Transfers
between
funds
£
(9,828)
-
477,052
467,224
(1,130)
(291)
(250,000)
-
2,903
(1,000)
(74,117)
(1,083)
(1,130)
-
(99,900)
-
(4,851)
-
-
(5,898)
(10,000)
(727)
(20,000)
(467,224)
-		 At
31.3.24
£
61,818
20,350
468,205
550,373
18,070
1,821
-
2,670
-
-
20,883
41,786
-
24
99
5,213
-
2,699
5,290
-
-
4,954
10,000
113,509
663,882

continued...

Page 18

NEWPORT YEMENI COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

13. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Lloyds Bank Foundation for England and
Wales fund
Fixed asset reserve
Restricted funds
Police and Crime Commissioner Police
Community Fund
GAVO/Newport City Council Warm Spaces
Grant
GAVO/Newport City Council Community
Food Revenue Grant
Wales Council for Voluntary Action Landfill
Fund
Linc Cymru
The National Lottery Community Fund
Community Foundation Wales
St. James's Place Charitable Foundation
People's Health Trust
National Grid Community Matters Fund
Newport City Council Welsh Church Fund
The Foyle Foundation
Wales Council for Voluntary Action -
Volunteer Coordinator
The Cloth Workers Foundation
TOTAL FUNDS		 Incoming
resources
£
37,516
25,000
-
62,516
39,491
2,670
-
39,572
-
99,999
17,001
5,000
11,355
9,812
6,000
10,000
23,047
30,000
293,947
356,463		 Resources
Movement
expended
in funds
£
£
(13,516)
24,000
(4,650)
20,350
(8,847)
(8,847)
(27,013)
35,503
(41,177)
(1,686)
-
2,670
(2,903)
(2,903)
(6,366)
33,206
(476)
(476)
-
99,999
(11,788)
5,213
(149)
4,851
(8,656)
2,699
(4,522)
5,290
(102)
5,898
-
10,000
(17,366)
5,681
-
30,000
(93,505)
200,442
(120,518)
235,945

continued...

Page 19

NEWPORT YEMENI COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

13. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Lloyds Bank Foundation for England and
Wales fund
Postcode Community Trust Health and
Wealth Hub
Fixed asset reserve
Restricted funds
Community Facility Fund
Police and Crime Commissioner Police
Community Fund
Welsh Government Community Facilities
Programme
GAVO/Newport City Council Warm Spaces
Grant
GAVO/Newport City Council Community
Food Revenue Grant
Pobl Community Chest
The Moondance Foundation
Wales Council for Voluntary Action Landfill
Fund
Pobl
Linc Cymru
The National Lottery Community Fund
Community Foundation Wales
St. James's Place Charitable Foundation
People's Health Trust
National Grid Community Matters Fund
Newport City Council Welsh Church Fund
The Foyle Foundation
Wales Council for Voluntary Action -
Volunteer Coordinator
The Cloth Workers Foundation
Barclays Community Football Fund
Arts Council of Wales Cultural Fund
Community Foundation Wales Nourish the
Nation Fund
Community Foundation Wales Cost of
Living Fund
Community Foundation Wales Newport
Community Endowment Fund
Newport City Council Newport Quickstart
Scheme
Sport Wales Be Active Wales Fund		 At 1.4.23
£
47,646
-
-
-
47,646
19,200
3,798
250,000
-
-
1,000
95,000
9,663
1,130
500
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Net
movement
in funds
£
51,082
34,010
25,000
(24,813)
85,279
-
(6,823)
-
2,670
(2,903)
-
-
11,149
-
(476)
116,293
5,098
4,851
6,614
4,362
5,898
10,000
(5,185)
30,000
1,000
736
752
(1,854)
1,890
148
6,470		 Transfers
between
funds
£
20,607
-
-
542,845
563,452
(19,200)
3,025
(250,000)
(2,670)
2,903
(1,000)
(95,000)
(1,083)
(1,130)
(24)
(99,900)
-
(4,851)
-
-
(5,898)
(10,000)
5,185
(25,781)
-
(736)
-
1,854
-
(148)
-		 At
31.3.25
£
119,335
34,010
25,000
518,032
696,377
-
-
-
-
-
-
-
19,729
-
-
16,393
5,098
-
6,614
4,362
-
-
-
4,219
1,000
-
752
-
1,890
-
6,470

continued...

Page 20

NEWPORT YEMENI COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

13.
MOVEMENT IN FUNDS - continued
Garfield Weston Foundation
Newport City Council Shared Prosperity
Fund
TOTAL FUNDS		 -
-
380,291
427,937		 (2)
59,000
249,688
334,967		 2
(59,000)
(563,452)
-		 -
-
66,527
762,904

continued...

Page 21

NEWPORT YEMENI COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

13. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Lloyds Bank Foundation for England and
Wales fund
Postcode Community Trust Health and
Wealth Hub
Fixed asset reserve
Restricted funds
Police and Crime Commissioner Police
Community Fund
GAVO/Newport City Council Warm Spaces
Grant
GAVO/Newport City Council Community
Food Revenue Grant
Wales Council for Voluntary Action Landfill
Fund
Linc Cymru
The National Lottery Community Fund
Community Foundation Wales
St. James's Place Charitable Foundation
People's Health Trust
National Grid Community Matters Fund
Newport City Council Welsh Church Fund
The Foyle Foundation
Wales Council for Voluntary Action -
Volunteer Coordinator
The Cloth Workers Foundation
Barclays Community Football Fund
Arts Council of Wales Cultural Fund
Community Foundation Wales Nourish the
Nation Fund
Community Foundation Wales Cost of
Living Fund
Community Foundation Wales Newport
Community Endowment Fund
Newport City Council Newport Quickstart
Scheme
Sport Wales Be Active Wales Fund
Garfield Weston Foundation
Newport City Council Shared Prosperity
Fund		 Incoming
resources
£
83,083
52,500
25,000
-
160,583
79,355
2,670
-
39,571
-
119,754
17,001
5,000
30,280
9,812
6,000
10,000
34,284
30,000
1,000
9,654
10,000
5,000
2,000
30,201
6,470
5,000
59,000
512,052		 Resources
Movement
expended
in funds
£
£
(32,001)
51,082
(18,490)
34,010
-
25,000
(24,813)
(24,813)
(75,304)
85,279
(86,178)
(6,823)
-
2,670
(2,903)
(2,903)
(28,422)
11,149
(476)
(476)
(3,461)
116,293
(11,903)
5,098
(149)
4,851
(23,666)
6,614
(5,450)
4,362
(102)
5,898
-
10,000
(39,469)
(5,185)
-
30,000
-
1,000
(8,918)
736
(9,248)
752
(6,854)
(1,854)
(110)
1,890
(30,053)
148
-
6,470
(5,002)
(2)
-
59,000
(262,364)
249,688

continued...

Page 22

NEWPORT YEMENI COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

13. MOVEMENT IN FUNDS - continued TOTAL FUNDS

672,635 (337,668) 334,967

The General fund is unrestricted and can be used in accordance with the charitable objectives at the discretion of the trustees.

The Lloyds Bank Foundation for England and Wales fund is unrestricted.

The Postcode Community Trust Health and Wealth Hub fund is unrestricted.

The Fixed asset reserve fund is unrestricted, designated by the trustees to cover future depreciation charges on the charity's tangible fixed assets.

The Community Facility Fund was restricted to supporting the refurbishment of the NYCA Community Hub.

The Police and Crime Commissioner Police Community Fund is restricted to supporting the delivery of the NYCA Youth Empowerment Project which includes the employment of Sports Youth Workers, the purchase of sports and IT equipment, the hire of sports facilities, the provision of training and various events.

The Welsh Government Community Facilities Programme fund was restricted to supporting the purchase of the NYCA Community Facility at 4a Temple Street, Newport and the refurbishment of the building to make it fit for community use.

The Pobl Community Chest fund was restricted to supporting the over 40's and seniors football sessions.

The GAVO/Newport City Council Warm Spaces Grant fund was restricted to supporting the delivery of warm spaces where people can go to keep warm during the Winter.

The GAVO/Newport City Council Community Food Revenue Grant fund was restricted to supporting the delivery of a community food bank.

The Moondance Foundation fund was restricted to supporting the refurbishment of the NYCA Community Hub .

The Wales Council for Voluntary Action Landfill Fund is restricted to supporting the employment of a Project Lead Worker, an Admin Officer. The purpose of fund is to encourage environmental enhancement through initiatives to improve waste minimisation, create and enhance community green spaces as well as creating a repair café to encourage recovery and recycling .

The Linc Cymru fund was restricted to supporting the Welsh Yemeni Festival.

The National Lottery Community Fund is restricted to supporting the refurbishment of the NYCA Community Facility at 4a Temple Street, Newport

The St. James's Place Charitable Foundation fund was restricted to supporting the Youth Club equipment, i.e. pool tables, football table, table tennis etc.

The People's Health Trust fund is restricted to supporting the employment of a Community Development Manager, and Admin Officer. This is a community focused project designed to encourage community development through structured programs, that will enhance wellbeing and build life skills and encourage positive behaviour. The fund covers essential resource such as laptop, venue hire.

The National Grid Community Matters fund is restricted to supporting community sports activities to improve mental and physical wellbeing, i.e. swimming, yoga, exercise classes and educating volunteers, by providing training.

continued...

Page 23

NEWPORT YEMENI COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

13. MOVEMENT IN FUNDS - continued

The Newport City Council Welsh Church Fund was restricted to supporting the refurbishment of the NYCA Community Hub.

The Foyle Foundation Fund was restricted to supporting the refurbishment of the NYCA Community Facility at 4a Temple Street, Newport.

The Wales Council for Voluntary Action - Volunteer Coordinator fund is a restricted fund designed to enhance and transform the volunteers experience at NYCA, by strengthening the volunteer program and developing a comprehensive volunteering policy and creating opportunities for individuals to contribute to their community. This funds a volunteer coordinator and admin officer. The project focuses on celebrating and recognising the value and the volunteers while offering training and development opportunities..

The Cloth Workers Foundation fund is restricted to supporting the refurbishment of the NYCA Community Hub.

The Barclays Community Football Fund is restricted to supporting the purchase of football equipment.

The Arts Council of Wales Cultural Fund is is restricted to supporting the delivery of the Welsh Yemeni Festival.

The Community Foundation Wales Nourish the Nation Fund is restricted to supporting the charity's Kidtopia Summer Club that offers a secure haven for children and young people to engage in enriching activities, fostering friendships and fun-filled memories.

The Community Foundation Wales Cost of Living Fund was restricted to supporting the charity's Inclusive Ramadan Iftar Project which provided daily meals to the community for 30 days during the month of Ramadan.

The Community Foundation Wales Newport Community Endowment Fund is restricted to supporting the charity's Key Stage 2 & 3 Mentoring Project which includes 1 to 1 mentoring for children and young people aged 10 to 15, providing homework support, confidence building, independent skills, study skills, and high school transition support.

The Newport City Council Newport Quickstart Scheme is restricted to supporting the employment of staff.

The Sport Wales Be Active Fund is restricted to supporting the purchase of sports equipment, the hire of sports facilities and safeguarding training.

The Garfield Weston Foundation fund was restricted to support staff core costs.

The Newport City Council Shared Prosperity Fund was restricted to supporting the refurbishment of the NYCA Community Hub.

continued...

Page 24

NEWPORT YEMENI COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

Page 25

NEWPORT YEMENI COMMUNITY ASSOCIATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Grants
Charitable activities
Café
Room hire
Services
Supplementary school
Total incoming resources
EXPENDITURE
Charitable activities
Eid party
Community support
Food packages
Young people's day trips
Yemeni Welsh Festival
Equipment, toys and games
Tuition and training
Transport and vehicle hire
Facility hire
Swimming pool hire
Food and café supplies
Volunteer and co-ordinator expenses
Miscellaneous purchases and supplies
Depreciation of café equipment
Depreciation of sports equipment
Depreciation of sewing equipment
Depreciation of computer equipment
Support costs
Finance
Sum-up payment processing
Carried forward		 2025
£
11,804
280,609
292,413
12,239
1,231
5,674
4,615
23,759
316,172
-
644
-
434
8,093
3,913
3,075
3,349
12,556
718
16,172
3,879
5,737
2,499
1,628
271
1,151
64,119
822
822		 2024
£
37,520
318,943
356,463
-
-
-
-
-
356,463
1,491
462
3,253
1,955
9,795
3,599
2,035
1,618
10,814
1,279
1,034
618
-
194
407
23
1,151
39,728
353
353

This page does not form part of the statutory financial statements

Page 26

NEWPORT YEMENI COMMUNITY ASSOCIATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Finance
Brought forward
Accounting software
Payroll processing
Accountancy
Information technology
Broadband and website
Human resources
Wages
Pensions
Consultancy
DBS checks
Other
Water rates
Insurance
Electricity
Office supplies
Sundries
Advertising and promotions
Cleaning, repairs and maintenance
Depreciation of freehold property
Depreciation of freehold property improvements
Governance costs
Independent examiner's fee
Total resources expended
Net income		 2025
£
822
608
660
1,338
3,428
943
111,317
755
10,716
7
122,795
912
1,250
7,733
1,150
263
1,823
1,795
5,023
5,394
25,343
522
217,150
99,022		 2024
£
353
-
792
1,200
2,345
261
57,528
661
9,257
-
67,446
-
1,753
138
86
283
337
574
5,023
2,049
10,243
495
120,518
235,945

This page does not form part of the statutory financial statements

Page 27