2022-03-31-accounts - Neca

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Reference and Administrative Details	Reference and Administrative Details
Trustees' Report			2to6
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			15
Consolidated	Statement ofCash Flows
Notes to the	Financial Statements		17to 35

NECA	NECA
Reference		and			Administrative Details
Patron						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
						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 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						Azets Audit Services
						Chartered Accountants		&	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
						NE4 6DB

Statement o	fTotal	Reco	gnised Gain	s and Loss	es)
					Total	Total
			Unrestricted	Restricted	2022	2021
		Note	K	K	6	6
Income and Endowments		from:
Donations and legacies		3	40,641	200	40,841	26,466
Charitable activities		4	426,852	548,032	974,884	1,545,969
Investment income		5	1,755		1,755	2,315
Other income		6	130,511		130,511
Total Income			599,759	548,232	1,147,991	1,574,750
Expenditure on: Charitable activities		7	~668,137	~589,681	~1,248,738	~1.621.697
Total Expenditure			(668,137)	(580,601)	(1,248,738)	(1,621,697)
Gains/losses on investment
assets			1,612,000		1,612,000
Net income/(expenditure)			1,543,622	~32,369	1,511,253	(46,947)
Net movement in funds			1,543,622	(32,369)	1,511,253	(46,947)
Reconciliation of	funds
Total funds brought	forward		6,074,557	109,045	6,183,602	6,230,549
Total funds carried	forward	20	7,618,179	76,676	7,694,855	6,183,602

Statement ofTotal	Recogni	sed Gai	ns and Loss	es)
					Total
			Unrestricted	Restricted	2021
		Note	6	6	6
Income and Endowments	from:
Donations and legacies		3	26,166	300	26,466
Charitable activities		4	1,007,661	538,308	1,545,969
Investment income		5	2,315		2,315
Total income			1,036,142	538,608	1,574,750
Expenditure on: Charitable activities		7	~1,)35,265	~486,437	1.621.897
Total expenditure			~1.135.260)	(486,437	1,621,697
Net (expenditure)/income			~99.118	52,171	~45947)
Net movement in funds			(99,118)	52,171	(46,947)
Reconciliation offunds
Total funds brought forward			6,173,675	56,874	6,230,549
Total funds carried forward		20	6,074,557	109,045	6,183,602

Consolid	a	ted		Balance Sheet as at 31	March 2	022
						2022	2021
					Note	6
Fixed assets
Tangible assets					13	3,030,332	5,182,735
Investments					14	3,185,000
						6,215,332	5,182,735
Current assets
Debtors					15	56,045	90,025
Cash at bank		and	in hand		16	1,546,251	1,038,373
						1,602,296	1,128,398
Creditors: Amounts				falling due within one year	17	~(122.773	~127,531
Net current	assets					1,479,523	1,000,867
Net assets						7,694,855	6,183,602
Funds ofthe		group:
Restricted						76,676	109,045
Unrestricted		income		funds
Designated	funds					1,612,000
Unrestricted	funds					6,006,179	6,074,557
Total unrestricted			funds			7,618,179	6,074,557
Total funds					20	7,694,855	6,183,602

Balance		Sh	eet	as at 31 March 2022
						2022	2021
					Note		6
Fixed assets
Tangible assets					13	3,030,332	5,182,735
Investments					14	3,185,004	4
						6,215,336	5,182,739
Current assets
Debtors					15	82,727	69,724
Cash at bank		and	in hand		16	1,506,145	1,020,859
						1,588,872	1,090,583
Creditors: Amounts				falling due within one year	17	~(110.418	~1DQ,117)
Net current	assets					1,478,454	990,466
Net assets						7,693,790	6,173,205
Funds ofthe		charity:
Restricted						76,676	109,045
Unrestricted		income		funds
Designated	funds					1,612,000
Unrestricted	funds					6,005,114	6,064,160
Total unrestricted			funds			7,617,114	6,064,160
Total funds					20	7,693,790	6,173,205

March 2022
				2022	2021
			Note	F	6
Cash flows from operating	activities
Net cash income/(expenditure)				1,511,253	(46,947)
Adjustments to cash flows	from non-cash	items
Depreciation				60,317	86,814
Investment income				(1,755)	(2,315)
Surplus on revalution of investment properties				(1,612,000)
				(42,185)	37,552
Working capital adjustments
Decrease in debtors Decrease in creditors Net cash flows from operating	activities		15 17	33,980 ~4,758 ~12,958	81,301 ~169,819 ~50,966
Cash flows from investing activities
Interest receivable and similar	income		5	1,755	2,315
Purchase oftangible fixed assets			13	(1,400)
Sale oftangible fixed assets				520,481
Net cash flows from investing	activities			520,836	2,315
Net increase/(decrease) in cash and cash equivalents				507,878	(48,651)
Cash and cash equivalents at 1 April				1,038,373	1,087,024
Cash and cash equivalents at 31 March				1,546,251	1,038,373

					Unrestricted
					funds	Restricted	Total
					General	funds	2022
					6	6	6
Donations		and	legacies;
Donations		from		organisations	1,712	200	1,912
Donations		from		individuals	1,664		1,664
Grants, including				capital grants;
Government			grants - CJRS		37,265		37,265
					40,641	200	40,841
					Unrestricted
					funds	Restricted	Total
					General	funds	2021
					6	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

Income from charitable activities
	Unrestricted
	funds	Restricted	Total
	General f	funds 6	2022 6
Service contracts	152,314		152,314
Rental income	243,288		243,288
Grants receivable		548,032	548,032
Other income	430		430
Drink drive course income	30,820		30,820
	426,852	548,032	974,884
	Unrestricted
	funds	Restricted	Total
	General	funds	2021
	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

5	Investment Inc	o	me
						Unrestricted
						funds	Total
						General	2022
						6	6
Interest receivable		and		similar income;
	Interest receivable		on	bank deposits		1,755	1,755
						1,755	1,755
						Unrestricted
						funds	Total
						General	2021
						K	6
Interest receivable and similar income;
	Interest receivable		on	bank deposits		2,315	2,315
						2,315	2,315
6	Other income
					Unrestricted
						Total	Total
					General	2022	2021
						6	6
G	ains on sale oftan	g	ible	fixed assets	130,511	130,511

			Unrestricted
			funds	Restricted	Total
			General	funds	2022
			6
Staff costs			438,223	356,136	794,359
Advertising	and PR		685	3,872	4,557
Travel expenses			2,301	5,618	7,919
Other professional		fees	34,495	20,210	54,705
Support costs (note 8)			151,208	194,765	345,973
Governance	costs	(note 8)	41,225		41,225
			668,137	580,601	1,248,738

2022
					Unrestricted
					funds	Restricted	Total
					General	funds	2021
					6
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 professional	fees				80,954	13,210	94,164
Support costs (note 8)					253,234	103,990	357,224
Governance costs	(note 8)				42,140		42,140
					1,135,260	486,437	1,621,697
8 Analysis ofgovernance			and support costs
Support costs allocated to			charitable	activities
				Governance	Support	Total	Total
				costs	costs	2022	2021
				6	'Z		F
Bank charges					697	697	897
Cleaning					13,080	13,080	14,223
Depreciation					60,318	60,318	86,813
Insurance					34,911	34,911	42,792
Irrecoverable VAT					22,207	22,207
Light and heat					38,767	38,767	31,991
Printing, stationery	and	postage			5,302	5,302	7,454
Recharges					8,572	8,572	15,115
Rent and rates					49,733	49,733	32,389
Repairs and maintenance					39,596	39,596	22,237
Staff training and welfare					1,660	1,660	1,200
Sundry expenses					5,250	5,250	6,693
Bad debts provision							11,760
ITand communication		costs			65,880	65,880	83,660
Audit and accountancy				14,000		14,000	14,300
Staff costs				27,225		27225	27,840
				41,225	345,973	387,198	399,364

			2022	2021
				E
Audit fees			12,100	12,250
Other non-audit services			1,900	2,050
Depreciation (Profit)/loss	offixed assets on disposal oftangible	fixed assets	60,317 ~130,511	86,814

11Staff costs The aggregate payroll costs were as follows:
	2022f	2021f
Staff costs during the year were:
Wages and salaries	723,385	958,556
Social security costs	59,148	78,500
Pension costs	39,054	46,675
	821,587	1,083,731

during the yea	r was as fol	lows:
				2022		2021
				No		No
Administrative	staff				10		10
Support services					2		3
Development					20		33
					32		46
The number ofemployees		whose emoluments	fell within the following	bands was:
				2022		2021
				No		No

13Tangible fixed assets
Group and Charity
	Freehold		Leasehold
	property	Equipment	property	Total
				K
Cost
At 1 April 2021	6,501,218	75,011	15,697	6,591,926
Additions		1,400		1,400
Disposals	(669,246)	(25,142)		(694,388)
Transfers	(2,048,998)			~2,848,998)
At 31 March 2022	3,782,974	51,269	15,697	3,849,940
Depreciation At 1 April 2021 Charge for the year Eliminated on disposals Transfers At 31 March 2022	1,321,257 59,753 (148,765) ~475993, 72,237 564 (25,142) 756,252 47,659		15,697 15,697	1,409,191 60,317 (173,907) ~(475.993 819,608
Net book value
At 31 March 2022	3,026,722	3,610		3,030,332
At 31 March 2021	5,179,961	2,774		5,182,735

14Fixed asset investments
Group
	2022	2021
		F
Other investments	3,185,000
Other investments
	Investment
	properties	Total
	8	8
Cost or Valuation
Revaluation	1,612,000	1,612,000
Transfers	1,573,000	1,573,000
At 31 March 2022	3,185,000	3,185,000
Net book value
At 31 March 2022	3,185.000	3,185.000

Charity
				2022	2021
					Z
Shares in group undertakings	and participating	interests		4
Other investments				3,185,000
				3,185,004
Shares in group undertakings	and participating		interests
				Subsidiary
				undertakings	Total
				8	8
Cost
At 1 April 2021
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021
Other investments
				Investment
				properties	Total
				6	8
Cost or Valuation
Revaluation				1,612,000	1,612,000
Transfers				1,573,000	1,573,000
At 31 March 2022				3,185,000	3,185,000
Net book value
At 31 March 2022				3,185,00D	3,185,00D

Notes to t 2022	he Financial	Statements	for the Ye	ar Ended	31 March
		Country of		Proportion	ofvoting
Undertaking		incorporation	Holding	rights and	shares held
				2022	2021
Subsidiary undertakings
NECA Services	Limited	England	Ordinary	100%	100%
NECA Training	Limited	England	Ordinary	100%	100%
NECA Recruitment Limited		England	Ordinary	100%	100o/
NECA Housing	Limited	England	Ordinary	100%	100%
Principal Activity and results

15Debtors
			Group		Charity
		2022		2021	2022	2021
		6			6	6
Trade debtors		8,675		28,989	6,936	22,136
Due from group undertakings					28,768	14,369
Prepayments	and accrued
income		47,370		61,036	47,023	33,219
		56,045		90,025	82,727	69,724
16Cash and	cash equivalents
			Group		Charity
		2022		2021	2022	2021
		6		6	S	S
Cash on hand			654	899	654
Cash at bank		1,545,597		1,037,474	1,505,491	1,020,859
		1,546,251		1,038,373	1,506,145	1,020„859

17Creditors:	amount	s falling du	e within one year
			Group		Charity
			2022	2021	2022	2021
					8	r.
Trade creditors			14,448	32,599	10,909	7,596
Other taxation	and social
security			17,378	16,673	17,378	16,673
VAT liability			12,016	3,753	17,050	16,665
Accruals and deferred		income	78,931	74,506	65,081	59,183
			122,773	127,531	110,418	100,117

Total future minimum lease payme	nts under non-cancella	ble o	perating	leases are as follow	s:
	Group			Charity
	2022	2021		2022	2021
	F
Other
Within one year	761		989	761
8etween one and five years	1,521			1,521
	2,282		989	2,282

Group
					Other	Balance at
		Balance at	Incoming	Resources	recognised	31 March
		1 April 2021	resources	expended	gains/(losses)	2022
		f.	6	6		6
Unrestricted funds
General
General fund		6,074,557	599,759	(668,137)		6,006,179
Designated
Investment property
revaluation					1,612,000	1,612,000
Total unrestricted funds		6074557	599759	~668137	1,612,000	7618,179
Restricted funds
Gamcare Grants		97,758	509,949	(543,586)		64,121
The Froebel Trust		421		(421)
National Lottery		10,866	32,707	(31,018)		12,555
ASDA donation South Tyneside	HAF		200 5,376	(200) ~(5,376
7 I I 111d(	d	1091145	548232	~(58060(		76,676
Total funds		6,183,602	1,147,991	~1,248,738	1,612,000	7,694,855

21 Analysis of n	et assets betw	een funds
Group
		Unrestricted
		General 6	Designated 6	Restricted 8	Total funds f
Tangible fixed assets		3,030,332			3,030,332
Fixed asset investments		1,573,000	1,612,000		3,185,000
Net current assets/(liabilities)		1,402,847		76,676	1,479,523
Total net assets		6,006,179	1,612,000	76,676	7,694,855
		Unrestricted
					Total funds
					at 31 March
		General f	Designated 8	Restricted 6	2021
Tangible fixed assets		5,182,735			5,182,735
Net current assets/(liabilities)		891,822		109,045	1,000,867
Total net assets		6,074,557		109,045	6,183,602
22 Analysis of net funds
			At 1 April		At 31 March
			2021	Cash flows	2022
					6
Cash at bank and	in hand		1,038,373	507,878	1,546,251
Net funds			1,038,373	507,878	1,546,251
			At 1 April		At 31 March
			2020	Cash flow	2021
Cash at bank and	in hand		F 1,D87,D24	6 ~48,657	8 1,1138,373
Net funds			1,887,D24	~(48.657	1,D38,373