2021-03-31-accounts - Neca

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Reference and Administrative Details	Reference and Administrative Details
Trustees' Report				2to 6
Chairman's	Report
Independent	Auditor's Report			8to 11
Consolidated	Statement of Financial	Activities		12
Comparative	Consolidated Statement	of Financial	Activities	13
Consolidated	Balance Sheet			14
Balance Sheet
Consolidated	Statement ofCash Flows			16
Notes to the	Financial Statements			17to 34

Patron						Her Grace, The Duchess of Northumberland	Her Grace, The Duchess of Northumberland	Her Grace, The Duchess of Northumberland	Her Grace, The Duchess of Northumberland	Her Grace, The Duchess of Northumberland	Her Grace, The Duchess of Northumberland	Her Grace, The Duchess of Northumberland
President						Mr B.N. Speker OBE DL
Trustees						Mr B.N. Speker OBE DL, President
						Mr N. Richardson,	Chairman
						Mr R.l.Watson, Treasurer
						Mr D. Gregory (to9 October 2020)
						Dr P.B.Moore
Company	Secretary					Mr R.l.Watson
Remuneration		Committee				Mr N.Richardson
						Mr R.l.Watson
						Mrs C.Atkinson
Key Management			Personnel			Mrs C.Atkinson, Chief Executive Ms E.Innes, Deputy Chief Executive
						Mrs C. Howarth,	Finance Manager
						Mrs C.Cook, Service		Manager		(resigned			14August 2020)
						Mrs L.Strong, HR/Development				Manager
Registered	Office					Derwent Point
						Clasper Way
						Swalwell
						Newcastle upon	Tyne
						NE16 3BE
						The charity is incorporated			in England			and	Wales.
Charity Registration				Number		516516
Company	Registration				Number	01828287
Auditor						MHA Tait Walker
						Chartered Accountants		8 Statutory			Auditors
						Bulman House
						Regent Centre
						Gosforth
						Newcastle upon	Tyne
						NE3 3LS
Bankers						Lloyds Bank Pic
						Newcastle
						102Grey Street
						Newcastle upon	Tyne
						NE99 1SL
Solicitors						Sintons LLP
						The Cube
						Barrack Road
						Newcastle upon	Tyne
						NE4 6DB

Statement ofTotal	Reco	gnised Gain	s and Los	ses)
				Total	Total
		Unrestricted	Restricted	2021	2020
	Note	6	6	6	Z
Income and Endowments	from:
Donations and legacies	3	26,166	300	26,466	4,644
Charitable activities	4	1,007,661	538,308	1,545,969	2,400,103
Other trading activities	5				40,251
Investment income	6	2,315		2,315	5,233
Total Income		1,036,142	538,608	1,574,750	2,450,231
Expenditure on: Raising funds Charitable activities	7 8	~1,135,260	~486,437	~1,621,897	(36,930) ~2.378„006
Total Expenditure		~7,135,260	~486.437	~1,621,897)	2.414.936
Net (expenditure)/income		~99,118	52,171	(46,947	35,295
Net movement in funds		(99,118)	52,171	(46,947)	35,295
Reconciliation offunds
Total funds brought forward		6,173,675	56,874	6,230,549	6,195,254
Total funds carried forward	21	6,074,557	109,045	6,183,602	6,230,549

Statement of	Total	Recogni	sed Gai	ns and Loss	es)
						Total
				Unrestricted	Restricted	2020
			Note	6	6	6
Income and Endowments		from:
Donations and legacies			3	2,693	1,951	4,644
Charitable activities			4	1,973,976	426,127	2,400,103
Other trading activities			5	40,251		40,251
Investment income			6	5,233		5,233
Total income				2,022,153	428,078	2,450,231
Expenditure on:
Raising funds Charitable activities			7 8	(36,930) ~2,002,)02	~376904)	(36,930) ~2,,378,006
Total expenditure				~2.D39,032		~2.414,936)
Net (expenditure)/income				~(16,879	52,174	35,295
Net movement in funds				(16,879)	52,174	35,295
Reconciliation of	funds
Total funds brought	forward			6,190,554	4,700	6,195,254
Total funds carried	forward		21	6,173,675	56,874	6,230,549

					2021	2020
				Note	6
Fixed assets
Tangible assets				14	5,182,735	5,269,549
Current assets
Debtors				16	90,025	171,326
Cash at bank	and	in hand		17	1,038,373	1,087,024
					1,128,398	1,258,350
Creditors: Amounts			falling due within one year	18	~(127.531	297,350)
Net current assets					1,000,867	961,000
Net assets					6, 183,652	6,236,568
Funds ofthe	group:
Restricted					109,045	56,874
Unrestricted	income		funds
General funds					6,074,557	6,173,675
Total funds					6,183,602	6,230,549

Balance	She	et	as at 31 March 2021
					2021	2020
				Note		6
Fixed assets
Tangible assets Investments				14 15	5,182,735 4	5,269,549 4
					5,182,739	5,269,553
Current assets
Debtors				16	69,724	196,888
Cash at bank	and	in hand		17	1,020,859	887,486
					1,090,583	1,084,374
Creditors: Amounts			falling due within one year	18	~1D0.117	(189,329'
Net current	assets				990,466	895,045
Net assets					6,178,805	6,166.598
Funds ofthe charity:
Restricted					109,045	56,874
Unrestricted	income		funds
Unrestricted	funds				6,064,160	6,107,724
Total funds				21

Consolidated State March 2021	ment ofCa	sh Flows	for the Y	ear Ended	31
			Note	2021	2020 f
Cash flows from operating	activities
Net cash (expenditure)/income				(46,947)	35,295
Adjustments to cash flows Depreciation Investment income	from non-cash	items	10 6	86,814 ~2.315	88,870 ~5,233
				37,552	118,932
Working capital adjustments
Decrease in debtors Decrease in creditors			16 18	81,301 ~169,819	196,378 ~37,0D7
Net cash flows from operating activities				(50,966)	278,303
Cash flows from investing activities Interest receivable and similar income				2,315	5,233
Net (decrease)/increase in cash and cash equivalents				(48,651)	283,536
Cash and cash equivalents	at 1 April			1,087,024	803,488
Cash and cash equivalents	at 31 March			1,038,373	1,087,024

				Unrestricted
				funds	Restricted	Total
				General	funds	2021
				6	6
Donations and		legacies;
Donations	from		organisations	1,722	300	2,022
Donations	from		individuals	1,025		1,025
Grants, including capital grants; Government grants - CJRS				23,419		23,419
				26,166	300	26,466
				Unrestricted
				funds	Restricted	Total
				General	funds	2020
				6	F
Donations and		legacies;
Donations Donations	from from		organisations individuals	1,725 968	1,000 951	2,725 1,919
				2,693	1,951	4,644

Income from charitable activities
	Unrestricted
	funds	Restricted		Total
	General	funds		2021
	6	6		6
Service contracts	671,514			671,514
Rental income	308,626			308,626
Grants receivable		538,308		538,308
Other income	6,010			6,010
Drink drive course income	21,511			21,511
	1,007,661	538,308		1,545,969
	Unrestricted
	funds	Restricted		Total
	General	funds		2020
	E	6		6
Service contracts	1,566,263			1,566,263
Rental income	388,047			388,047
Grants receivable	19,385	426,027		445,412
Other income	281		100	381
	1,973,976	426,	127	2,400,103

						Unrestricted
						funds	Total
						General f	2021 f.
Trading	income;
						Unrestricted
						funds	Total
						General	2020
						6	6
Trading	income;
Commercial		operations	- NECA	Training	Limited	40,251	40,251
						40,251	40,251

Interest receivable and similar income;
Interest receivable on bank deposits
Interest receivable and similar income;
Interest receivable on bank deposits

Unrestricted
funds	Total
Genera I 6	2021 f
2,315	2,315
2,315	2,315
Unrestricted
funds	Total
General	2020
6
5,233	5,233
5,233	5,233

a) Commercial tr	ading	activities
			Total	Total
			2021 6	2020f
Legal and professional Staff costs				1,791 17,299
Insurance				2,070
Other				177
Printing, stationery Subscriptions	and	postage		1,403 991
Travel expenses				1,026
ITand communication		costs		186
Room hire				3,739
Auditors remuneration				4,188
Agency staff Bank charges				3,150 910
				36,93D

8 Expenditure on charitable activities
	Unrestricted
	funds	Restricted	Total
	General	funds	2021
	8	8	8
Staff costs	688,909	366,984	1,055,893
Agency staff	19,807		19,807
Advertising and PR	985	730	1,715
Medical costs	46,857		46,857
Counselling and sessional fees		204	204
Travel expenses	2,374	1,319	3,693
Other professionalfees	80,954	13,210	94,164
Support costs (note 9) Governance costs (note 9)	253,234 42,140	103,990	357,224 42,140
	1,135,260	486,437	1,621,697
	Unrestricted
	funds	Restricted	Total
	General	funds	2020
	8
Staff costs	1,265,188	268,233	1,533,421
Agency staff	33,140		33,140
Advertising and PR	1,040		1,040
Medical costs	179,758		179,758
Counselling and sessional fees		3,131	3,131
Travel expenses	8,305	10,549	18,854
Other professionalfees	117,561	3,150	120,711
Other staff costs	4,967		4,967
Support costs (note 9) Governance costs (note 9)	351,915 40,228	90,841	442,756 40,228
	2,002,102	375,904	2,378,006

9 Analysis ofgovernance and supp	9 Analysis ofgovernance and supp	9 Analysis ofgovernance and supp	ort costs
Support costs allocated to charitable			activities Governance	Support	Total	Total
			costs	costs	2021f	2020
Bank charges				897	897	265
Cleaning				14,223	14,223	24,432
Depreciation				86,813	86,813	88,870
Insurance				42,792	42,792	49,923
Light and heat				31,991	31,991	42,639
Printing, stationery	and	postage		7,454	7,454	17,393
Recharges				15,115	15,115	16,913
Rent and rates				32,389	32,389	39,638
Repairs and maintenance				22,237	22,237	48,366
Staff training and welfare				1,200	1,200	2,553
Sundry expenses				6,693	6,693	13,195
ITand communication		costs		83,660	83,660	98,569
Bad debts provision				11,760	11,760
Audit and accountancy			14,300		14,300	13,877
Staff costs			27,840		27,840	26,351
			42,140	357,224	399,364	482,984

10Net incoming/outgoing	10Net incoming/outgoing	10Net incoming/outgoing	resources
Net incoming	resources for		the year include:
				2021	2020
					6
Audit fees				12,250	15,350
Other non-audit		services		2,050	2,715
Depreciation	of	fixed assets		86,814	88,870

12Staff costs The aggregate payroll costs were as follows:
	2021	2020
Staffcosts during the year were:
Wages and salaries Social security costs	958,556 78,500	1,365,499 111,517
Pension costs	46,675	100,055
	1,563,731	1,577,571

during the year was as foll	ows:
				2021		2020
				No		No
Administrative staff					10		10
Support services Development					3 33		6 47
					46		63
The number ofemployees	whose emoluments	fell within	the following	bands was:
				2021		2020
				No		No
r60,001 - 870,000					1
f70,001 - 680,000					1		1
880,001 - 690,000							1

14Tangible fixed assets
Group and Charity	Freehold		Leasehold
	property f	Equipment F	property f	Total f
Cost
At 1 April 2020	6,501,218	75,011	15697	6591926
At 31 March 2021	6,501,218	75,011	15,697	6,591,926
Depreciation
At 1 April 2020 Charge for the year	1,234,906 86,351	71,774 463	15,697	1,322,377 86,814
At 31 March 2021	1,321,257	72,237	15,697	1,409,191
Net book value
At 31 March 2021	5,179,961	2,774		5,152,735
At 31 March 2020	5,266,312	3237		5,269,549

Shares in group undertakings and participati	ng interests
	Subsidiary
	undertakings f	Total f
Cost
At 1 April 2020	4		4
At 31 March 2021	4		4
Net book value
At 31 March 2021	4		4
At 31 March 2020	4		4

Details of the investments in w share capital are as follows:	hich the charity hold	s 20'/o or more	ofthe nominal value of any	ofthe nominal value of any
Undertaking	Country of incorporation	Holding	Proportion ofvoting rights and shares held
			2021	2020
Subsidiary undertakings
NECA Services Limited	England	Ordinary	1pp'/0	1PP'/o
NECA Training Limited	England	Ordinary	1pp'/0	1pp'/0
NECA Recruitment Limited	England	Ordinary	1pp'/0	100'/o
NECA Housing Limited	England	Ordinary	1pp'/0	1pp'/0
Principal Activity

16Debtors
	Group		Charity
	2021	2020	2021	2020
	E	E	E	E
Trade debtors	28,989	109,188	22,136	61,052
Due from group undertakings Prepayments and accrued income	61,036	62,138	14,369 33,219	110,851 24,985
	90,025	171,326	69,724	196,888

17C	ash	and cash equivalent	s
			Group 2021	2020	Charity 2021	2020
			E	E	E	E
Cash	on	hand	899	899
Cash	at	bank	1,037,474	1,086,125	1,020,859	887,486
			1,038,373	1,087,024	1,020,859	887,486

18Creditors: amount	s falling due wit	hin one year
		Group 2021	2020	Charity 2021	2020
			E	E
Trade creditors		32,599	43,377	7,596	4,618
Other taxation and social security		16,673	28,299	16,673	28,299
VAT liability		3,753	63,577	16,665	50,758
Accruals and deferred	income	74,506	162,097	59,183	105,654
		127,531	297,350	100,117	189,329

Total future minimum lease payments	under non-cancellable	operating lea	ses are a	s follows:
	Group 2021	2020	2021	Charity	2020
	6		6		6
Other
Within one year	989	989
Between one and five years		989
	989	1,978

Group
				Balance at
	Balance at 1	Incoming	Resources	31 March
	April 2020 K	resources 6	expended	2021 8
Unrestricted funds
General
General fund	6,173,675	1,036,142	(1,135,260)	6,074,557
Restdcted funds
Gamcare Grants	47,062	500,605	(449,909)	97,758
The Froebel Trust	1,204	5,185	(5,968)	421
National Lottery ASDA donation	8,608	32,518 300	(30,260) ~300	10,866
Total restricted funds	56,874	538,6DS	~486,437	1D9.045
Total funds	6,230,549	1574750	~, 1,6,21,697	6,183,602

Group
		Unrestricted
		General	Restricted	Total funds
			6	6
Tangible fixed assets Net current assets/(liabilities)		5,182,735 891,822	109,045	5,182,735 1,000,867
Total net	assets	6,074,557	109,045	6,183,602
		Unrestricted
				Total funds
				at 31 March
		General	Restricted	2020
		6	6	6
Tangible fixed assets Net current assets/(liabilities)		5,269,549 904,126	56,874	5,269,549 961,000
Total net	assets	6,173,675	56,874	6,230,549
23Analysis of net funds
Group				At 31 March
		At 1 April 2020 6	Cash flow 8	2021 f
Cash at bank and in hand		1,087,024	(48,651)	1,038,373
Net funds		1,087,024	(48,651)	1,038,373
Group				At 31 March
		At 1 April 2019 f	Cash flow 6	2020 8
Cash at bank and in hand		803,488	283,536	1,087,024
Net funds		803,488	283,536	1,087,024