## 



## 

## 

|Reference and Administrative<br>Details|Reference and Administrative<br>Details|||
|---|---|---|---|
|Trustees'<br>Report|||2to6|
|Chairman's|Report|||
|Independent|Auditor's<br>Report||8to 11|
|Consolidated|Statement of Financial|Activities|12|
|Comparative|Consolidated<br>Statement|of Financial Activities|13|
|Consolidated|Balance Sheet||14|
|Balance Sheet|||15|
|Consolidated|Statement<br>ofCash Flows|||
|Notes to the|Financial Statements||17to 35|





## 

|NECA|NECA||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Reference||and|||Administrative<br>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<br>Point|||||||
|||||||Clasper Way|||||||
|||||||Swalwell|||||||
|||||||Newcastle<br>upon Tyne|||||||
|||||||NE16 3BE|||||||
|||||||The charity<br>is incorporated|||in England|||and Wales.|
|Charity Registration||||Number||516516|||||||
|Company|Registration||||Number|01828287|||||||
|Auditor||||||Azets Audit Services|||||||
|||||||Chartered<br>Accountants||&|Statutory||Auditors||
|||||||Bulman House|||||||
|||||||Regent Centre|||||||
|||||||Gosforth|||||||
|||||||Newcastle<br>upon Tyne|||||||
|||||||NE3 3LS|||||||
|Bankers||||||Lloyds Bank Pic|||||||
|||||||Newcastle|||||||
|||||||102Grey Street|||||||
|||||||Newcastle<br>upon Tyne|||||||
|||||||NE99 1SL|||||||
|Solicitors||||||Sintons LLP|||||||
|||||||The Cube|||||||
|||||||Barrack Road|||||||
|||||||Newcastle|||||||
|||||||NE4 6DB|||||||





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|Statement o|fTotal|Reco|gnised<br>Gain|s and Loss|es)||
|---|---|---|---|---|---|---|
||||||Total|Total|
||||Unrestricted|Restricted|2022|2021|
|||Note|K|K|6|6|
|Income and Endowments||from:|||||
|Donations<br>and legacies||3|40,641|200|40,841|26,466|
|Charitable<br>activities||4|426,852|548,032|974,884|1,545,969|
|Investment<br>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<br>on:<br>Charitable<br>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<br>on investment|||||||
|assets|||1,612,000||1,612,000||
|Net income/(expenditure)|||1,543,622|~32,369|1,511,253|(46,947)|
|Net movement<br>in funds|||1,543,622|(32,369)|1,511,253|(46,947)|
|Reconciliation<br>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<br>Gai|ns and Loss|es)||
|---|---|---|---|---|---|
||||||Total|
||||Unrestricted|Restricted|2021|
|||Note|6|6|6|
|Income and Endowments|from:|||||
|Donations<br>and legacies||3|26,166|300|26,466|
|Charitable<br>activities||4|1,007,661|538,308|1,545,969|
|Investment<br>income||5|2,315||2,315|
|Total income|||1,036,142|538,608|1,574,750|
|Expenditure<br>on:<br>Charitable<br>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<br>in funds|||(99,118)|52,171|(46,947)|
|Reconciliation<br>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|<br> 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<br>to cash flows|from non-cash|items||||
|Depreciation||||60,317|86,814|
|Investment<br>income||||(1,755)|(2,315)|
|Surplus<br>on revalution<br>of investment<br>properties||||(1,612,000)||
|||||(42,185)|37,552|
|Working capital adjustments||||||
|Decrease<br>in debtors<br>Decrease in creditors<br>Net cash flows from operating|activities||15<br>17|33,980<br> ~4,758 <br>~12,958|81,301<br> ~169,819<br> ~50,966|
|Cash flows from investing<br>activities||||||
|Interest receivable<br>and similar|income||5|1,755|2,315|
|Purchase<br>oftangible<br>fixed assets|||13|(1,400)||
|Sale oftangible<br>fixed assets||||520,481||
|Net cash flows from investing|activities|||520,836|2,315|
|Net increase/(decrease)<br>in cash and cash equivalents||||507,878|(48,651)|
|Cash and cash equivalents<br>at 1 April||||1,038,373|1,087,024|
|Cash and cash equivalents<br>at 31 March||||1,546,251|1,038,373|





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||||||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,<br>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,<br>including||||capital grants;||||
|Government|||grants - CJRS||23,419||23,419|
||||||26,166|300|26,466|





## 

## 

|Income from charitable<br>activities||||
|---|---|---|---|
||Unrestricted|||
||funds|Restricted|Total|
||General<br>f|funds<br>6|2022<br>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|





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## 

|5|Investment<br>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<br>and PR|||||985|730|1,715|
|Medical costs|||||46,857||46,857|
|Counselling<br>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<br>costs|(note 8)||||42,140||42,140|
||||||1,135,260|486,437|1,621,697|
|8<br>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<br>VAT|||||22,207|22,207||
|Light and heat|||||38,767|38,767|31,991|
|Printing,<br>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<br>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<br>services|||1,900|2,050|
|Depreciation<br>(Profit)/loss|offixed assets<br>on disposal oftangible|fixed assets|60,317<br>~130,511|86,814|



## 



## 

## 

## 

|11Staff costs<br>The aggregate<br>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<br>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<br>At 1 April 2021<br>Charge for the year<br>Eliminated<br>on disposals<br>Transfers<br>At 31 March 2022|1,321,257<br>59,753<br>(148,765)<br>~475993,<br>72,237<br>564<br>(25,142)<br>756,252<br>47,659||15,697<br>15,697|1,409,191<br>60,317<br>(173,907)<br>~(475.993<br>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<br>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<br>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<br>undertakings||||||
|NECA Services|Limited|England|Ordinary|100%|100%|
|NECA Training|Limited|England|Ordinary|100%|100%|
|NECA Recruitment<br>Limited||England|Ordinary|100%|100o/|
|NECA Housing|Limited|England|Ordinary|100%|100%|
|Principal<br>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<br>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<br>minimum<br>lease payme|nts<br>under non-cancella|ble<br>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||



## 



## 

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## 

## 

|Group|||||||
|---|---|---|---|---|---|---|
||||||Other|Balance at|
|||Balance at|Incoming|Resources|recognised|31 March|
|||1 April 2021|resources|expended|gains/(losses)|2022|
|||f.|6|6||6|
|Unrestricted<br>funds|||||||
|General|||||||
|General fund||6,074,557|599,759|(668,137)||6,006,179|
|Designated|||||||
|Investment<br>property|||||||
|revaluation|||||1,612,000|1,612,000|
|Total unrestricted<br>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<br>Lottery||10,866|32,707|(31,018)||12,555|
|ASDA donation<br>South Tyneside|HAF||200<br>5,376|(200)<br> ~(5,376|||
|7 I<br>I<br>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<br>6|Designated<br>6|Restricted<br>8|Total funds<br>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<br>f|Designated<br>8|Restricted<br>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<br>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<br>1,D87,D24|6<br> ~48,657|8<br>1,1138,373|
|Net funds|||1,887,D24|~(48.657|1,D38,373|





## 

##