Company Reglslradon No N1037395
NEWBUILDINGS COMMUNrrY AND ENVIRONMENTAL ASSOCIATION
(A COMPANY LIMrrED BY GLIARANTEE)
REPORT OF THE BOARD OF TRUSTEES &
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2019

NEWBUILDINGS COMMUNrrY AND ENVIRONMENTAL ASSOCIATION
. (A COMPANY LIMITED BY GUARANTEE)
Page
ReFKrt of the Tntstees
Independent Examinerf$ Report
Statement of Financial Actsvrbes CinckKling
Income ar￿ Expenditure Accryjnt)
Balance sheet
Notes forning part of ￿ financial statemonts
8-17

NEWBUILDINGS COMMUNITY AND ENVIRONMENTAL ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE BOARD OF TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2019
The Board of Tw5teo$ presents its reiyxt and financial statements fv the year ended 31 December 2019
whi¢h are also prepared to meet the requlrements for a Directors. Re[￿ and acctunts for Companies Act
purposes. The trustees have adopted the provisions of the Cornpan￿ Act 2006 and Accounting and
Reporbng by Charities.. Statement of Re(>Jmmended Practice applicable to tharrttes preparing their accounts
in accordan¢e wth the Finanoal Reporting Standard applicable in the UK and Republic of IrelarKI IFRS 102)
leff8clNe 1 January 2015) - (Charities SORP {FRS 102)). in preparing the annual report and financial
statements of tho th*ity.
R•f•r•nu and Alknlnlstratlon Infonlwtion
Charlty Name:
Nevthildirys Commur* and Envlronmental Assodatlon
Charity RegistratKm NumLEr.'
NIC101374
Company Registrat￿ Number.
N11737395
Registered Office:
4 t￿ne8$de Road
Newbuldings
Londondery
BT47 2QS
Trustees
Alw Fewn
(Passed away 4 May 2020)
David Ramsey
Jayne Tay*y
David Ferguson
Cham)aine Henry
Diane Ir￿n
Gi1Sban A51en
Ryan Mccready
Graham Warke
RayTnond Mitd￿m
Carol Mcx)re
Wendy McDermott
{*ppoinknJ 25 September 20191
(Appointed 25 Saptemb8r 20191
(Appointed 25 Septemb8r 20191
(Resigned 25 September 2019)
(Resigned 25 September 2019)
(Reslgned 25 Seplember 2019)
(Resigned 25 September 20191
{Resigned 25 Septemb8r 20191
(Resigned 25 Septembor 20191
{Rosignéd 25 Sept8mber 20191
Tracèy S
Paul Mlller
Accountants
Mccarthey & Co
Chartered ACt￿ntants & Registered Auditors
Gr(Ng House
27 Hawkin Street
- BT48 6RE
Banke
Fwst Tnjst 8ank
Me8dowbank
Strdnd R¢)ad
LondorKle
BT48 TfN

NEWBUILDINGS COMMUNITY AND ENVIRONMENTAL ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE BOARD OF TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2019 (CONTINUED)
Our OblectlY•$ and Actlvltl•s
se$ and ams
Compan￿$ obie¢ts are wifically restrKted to the folb*ing:
To promote for the benefft of the inhabitants of Ne%￿ul￿jIryJS arKI the district area of County Londondery
aTrJ its enVircrf￿ (hereinaftef Called.￿ "area of ben￿> wthoui diStir￿lIan of age. sex."race, poliltcal,
religious or other cynion. by assctialkng the statutory authoribes. Vo￿ntary oryanisations and inhabitsnts in
a cJ)mmon 8ffort to advance education. to preserve and protect ￿alth. to rel￿Ve povwty and sbckness. and
to prowde facilities in the interests of Social welfare recreation or other leisure-time 0￿p8￿n wlth the
ofyects of improving the condrth)ns d life fc* the sakl inhabiiants.
The group strives to impyove education levels by rnnthg o)wses e.g. Adult learn￿9. The t5sue cl sockql
isola1p￿ Is addressed by vafb)us groups e.g. Wcffnan's Group. Gardenfflg Project, Luncheon Club, Parent &
Toddl8rs. To Improve health and welkbeirvJ the communty group provides classes and events e.g. Pilates.
yoga, healthy eating. akohol awareness and health4are events. The group prowdes a weekly clbzen advice
session and general job fiThJing assistsnce by provwjing support for creating Cvs and job searching. The
communty ean attend th8 centre to make conts¢t wth kxal healih care professionals. The centre has
available a large sports hall. 4G IcM)tt)altrpilth, as well as a number of rcM)ms IC￿ other activitiel. The hall i8
used for sports. youth dub aThJ other QX￿mUnty events. The.4G Pltth 58 widely used. The Gommunity group
regularty review the services they have available ar#J cxJntinUal￿ s88k new opportunities to help thelr.
ojmmunty.
our delNers ow ains
Our alms, obi8CtNes actNrbes are rewewed. monitored arKI assessed through our ongoing programme
of wular committee meetings. Tr committee ensures adherence to the CharttVs Commission's general
gullanc8 on public benefil In assesskng cg)mplance wÉlh slated alms arKI obiethes and in programming
future activitses. The Gommlltee is m* up of Indivi(￿ats wilhin the ststutory, buswiess, voluntary and
communlty sectors.
our Gharlty actlvllles d•lfv•r publk bgnefft
W￿￿) use and benefrt from our servKes7
Newbuikjings Communlty EnNlronmental Ass(Kaalion ￿￿rkS with all sectwjns of ommunitses
inthdlng young chlldren. adults and senior cttszens. The bwefrts T*knich fknv frrxn I￿r work ndude Improved
education levels of all partiopants. improved heamh and wg11-being of all participants, thg reducti)n of social
isolation within th8 communty and a greater sense Ofb￿￿Ing lo the c4)mmunity.
The group runs three c￿￿$ M a weekty basis - JunvJrs meet twice a week, Int8mediates & Seniors
three times a week. A variety of programmes are organised throughout the year. The Women's Group
m86ts every Thursday moming ar¥J a Luncheon Club runs evory Friday prov*Jing a mgallorsgnior Cllzens
fr￿fi th8 area and organislng a variety of aG*vibes. There k% also a weekly Parent & Todd￿ Group. We
operate a Health and Wèrt-béing programme providlrKJ weekly adivrbes such as Pllates arKI Dan￿ Classes.
Our 4G pitch is uwd by many fojtball tbroughout tha.Council area. Thg also supports the
various groups who regularty use our centre induding Ne*buiklings Cricket Club. Newbuilding& United
FootbaWClub anttNth*uildings Amateur Boxing Club. The centre ￿ also used by thal churches, schoob.
Ne￿￿)Ul￿1ngS Orange Lojge. Newbuldings HistorThl Society and on an ad hoc basis for agenues such as
th8 local Council to host infomiation events.
In setting our 0￿￿tiv85 and plannlrwj our acbvlbes for the year the Irustees have given careful consideration
to th9 Charrty Commissp)n for Northem Ireland'5 guidance on public benefft to ensure thal the activit￿9 have
hdF*d to ath￿ve Ihe chariWs purry)ses and providg a benefft to the benefKiaries.

NEWBUILDINGS COMMUNfiY AND ENVIRONMENTAL ASSOCIATION
(ACOMPANY LIMITED BY GUARANTEE)
REPORT OF THE BOARD OF TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2019 (CONTINUED)
Achievements an
miance
Tho group were very pleased V4ith tho wltinued increased membershy across al Youth Clubs. Junlors.
Inte￿ediate$ and Seniors. Junior Youth Club c￿Ce again had a very successftjl Summer Scheme. as well
as an EA fvnded Youth Intervention Programme for Ihe Intemiediates & Seniors. These Fwgrammes agaln
were very POP￿lay and in some cases Ove￿Ub$¢rib￿ so therefore a "drop our was created so no one VKAJkl
feel left out.
The success of thgse summer pwogrammes resultod in an in(xeased membershp in all Youth Clubs.
particulwly in the Intemlediates & Seniors. This surge in numbern meant that the Association needed to
increaso the number of volunteers to cat￿ for the-youth Clubs. Thankfully this need for volunteer5 was met
by mernber5 of the communty.
Th8 HAND ne￿ is stll ongowig and slll woNides several during the year for tha participating
gmups at Eglinton. Claudy, Lea￿(hunt, Lettershandoney. Strathfoyle and Ne*thildings.. The CHILD
p￿raMMe expanded their programme in 2019 and provKled worksh(ys such as Me55y Play. Baby
Massage and personal devek)pment progrmes to the community as V4pII as wpils frc*m the tsvo local
schools.
The W(￿0n,$ Group c4)ntinued their partnetsh* wilh The Watersmje Wcrfnen's Centr8 and attenL*d a
number of events together. Ther membership sees an inuease in 2019.
In addition to preparing a meal fcy up to 35 ohjer people from the surrounding area the Luncheon Club has
organised programmes on topical issues for okler pwl8 suth as home safèty. cflme F￿evention, nutrthon...
depressknn awareness and managirKJ medication as well as running vark#Js trips and other activilies.
Flnancial Revlew
The charity continues to rdy principally upon grdnt fundlng aThJ donalv)ns. The rnmmrt￿e has managed to
secure I￿￿lIng from th8 Educath)n AU￿lty. Westem Health and Social Care Trust. Derry Cty and Strabano
Dlstrict Council. Rur81 kna Partnotship li Derry Ltd and DAERA. The charfty.Akn eams in￿rne from
Overall Income has decreased slighuy in ¢onparison with the prevbws year vrith a decrease of £8k. The
charity has been successfut in replaang any funding vthich was Th)t conllnued from the prewous year wllh"
allemative funding. Expenditure ￿ charitable activities has increased by almost £6k malnly due to
additlonal expgndiiufa on Wages arnl Salaries in the yBar.
Inv
Aside from rètaining a Pfudonl amount of reserves eath per￿￿ most of the tharws furbts are to be spent in
the short tenn so there ale few funds for k)ng terrn investment.
ReseNes Pol.
Thg Trustees have examined the chartys requKements for reserves In Ilght of tha main rtsks to Ihe
organisation. The reserves are needed to meet the w(YkirMJ capital requirements of the charity. The long
18mi strategy Is to ¢C￿tInUe to bu￿ resms through planned operating surpluses. In the short temi the
Trustees have also ¢onskdered the extent to which existsng activttses and expendlture coukl be curtailed,
should such circumstances arise. Al the year end the charity has £54,516 of unrestricte(l T8serv8s and
£710,096 of restrlLted rBsepM.

NEWBUILDINGS COMMUNrrY AND ENVIRONMENTAL ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE BOARD OF TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2019 (CONTINUED)
Plans for th• future
The charity plans to ¢c￿tinUe with the Fv0Vi￿On of the existing range of facilitles arld projects. sel out above.
In fortlKoming p8rv>Js, sutyeci to marntainti￿ on*oing fundirvJ arrang8ments.
Strucluro gov•manc• and m•naym•nt
Govemin
document
The organisation is a charitable company limited by guarantee incorporated on 17 November 1999. The
company was eytablished urKler a Memorandum of Association and is governed by its Artide5 of
Association. Membels *a￿lty in the event of the company behYJ IM)u￿1 up Is knilted to £1.
Recruitment aTrJ a
Inlment of mana
ement o)mmittee
The directrKS of the company are also charity trustees for the purposes of Chaiity Law. Under the
requirements of the Memorandum and Articles of Association director5 are elected at an Annual General
' Meeting from amongst those persons nominatèj by the Ordinary Members. The directors have the power at
any time to app￿nI any person to be a dTrrector. either to fill a casual vacancy or as an addltion to the existing
direthors. Any director so apwnted serves onty until the next knnual General Meetlng at whkh directors are
to be elected and are the￿ eligible for redectKM. A retirw direct(x el*3ible for re-ele￿￿.
R•sponslbllltl•s of tho Board of Trustees
coM￿nY law requires Ihe Trustees to prepare finanoal ststoments for each financial period give
true and fair vlew of the state of the affairs of the charitable company as at th8 balance sheet date and of its
ncoming resources and appIca￿n of resources. YKluding wbcome and expenditure, for the financlal perlod.
In prepadng those flnaThSal 8tatements, Ihe management cxjmmittee sI￿ld folbw best practlce and:
$eknl $￿table a(x￿Untlng policies ar￿ thon apF4y them consist￿.
ob8eNe the methods and Fyincples in the Charili8s SORP..
make judgements arbj estimates that are reasonab￿ and pntht:
state vthether appkable UK Accountlng Standards have been followed, subject to any material
departures disck)sed arKI exptsined in the financial statements: and
prepare the finanual statements on the going concem basi$ unless it 18 not approptsts to
assume that the ￿rnPany ￿11 c£ntinue on Ihat basis.
The Trust8es are re$F￿￿bla for maintain1￿ ac￿￿ntIng records vthlch disclose V•ith reasonable
a￿￿racY at any time the financtal positson of the ¢harttable ￿rnpanY ar￿ to enable them to ensure that the
financial statements comply wNh the Companps Aci 2006. The Trustees are also responsible for
safeguarding the assets of trta tharitable company and hen￿ for taking reasonabbe steps for the prevention
and detectTh of fraud and olher irregularities.
This repryt has been prepared In aCI￿rda￿e with the Statement of ReC￿￿ended Pracuce applicable to
charibes preparing their accounts in a¢eordanc* the Financial ReFX)rting Standard applicable In the UK
and Republlc of Ireland (FRS 102) (effective 1 January 2015) and in accordance wlth the special provisions
of Part 15 of th8 Companles Act 2006 relating to small enliU8S.
Approveil by the Board of Trustees w ...Jdkny.AO.I.Q and swJned on Its tthaN by.
Diane Irwin
T￿Slee

NEWBUILDINGS COMMUNITY AND ENVIRONMENTAL ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF NEWBUILDINGS
COMMUNITY AND ENVIRONMENTAL ASSOCIATION ON THE UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2019
We reF*Yt on the financial statements rA Nevthilldtngs Comrnurmty and Environmental Assoaatwjn ts the
ar ended 31 December 2019 comprise the Stslement of Financial Act[￿lIeS lincludirMJ Income and
Expenditure Account). the Balance Sheet and the related notes. These financial statements have been
prepared under the historical cost convention and the accounting FKllcies set out on pages 8 to 10.
Rospecove responsibllltles of tho chartty trust8•s and the IrKlewndent Examlner
As tti& charitys trustees (and also the directors of thé ¢¢xnpany for Ihe purFrf)ses of rnFnpany law) you are
responsible for the preparalion of ts accounts in a¢¢onlancE Ihe requirements of the Companies Act
2006. Having satisfied ourselves that the charity is not SUbi￿t to audil under company law. and is eligible foi
independent examination. li is Ouf responsibilty to:
examine the accounts under Sect￿)￿ 65 of the Charities A¢*
follow the procedures lald down in the gen￿al DiTedion$ given by the Charity CommiSs￿)n for
Northem IrelaThl under sectKJn 65(9Xb) of the char￿8$ kt
state vthether partkJJl8r matter5 have c￿me to our attentw)n.
Basls of Independent Examlnerfs Roport
We have examined your chwity 0￿nts as rewired under section 65 of the Chariti8s Act and tyjr
examination was carrled out in a(￿rdan￿ with the gen&al Dlrections given by the Charity Commiss*Jn for
Northem Ireland under sfjct￿ 6S(gXbl of the Charibes ACL The &￿InatiOn included a review of the
n￿ng reC￿S kept by the charity and a c(Thparison of the accounts presented with those rewrds. It
also Inc￿ded ct)nsideration of any unusual items ￿ disdosures in the aCt￿￿nts, and seeklng explanats'ons
frc¥n YDU as charity trustees concerning any such matters.
Our role Is to state whgther any matwial matters have c(rfne to our attentiC￿ gfvln9 us wse to boli¢ve:
1. That accountiThJ r¢¢ords wern not ke0 in a(Xthan￿ wth section 386 of the Companies Act 21)06.
2. That the accounts do not accord *ryth those accounting recordL
3. That the accounts do Tr)t comFty with the accounting requirements of the sect*)n 396 of the
Companies Ad 2006 arnl v4ith the meth¢>Js and wlnclples of the Chartlles Statement of
Recommended Practice applicable to charities preparing their accounts in accordance With the
Financial Reporttng Standard applioble in Ihe UK and Republ￿ of Ireland.
4. That there is fwlher informatM)n needed for a tKoper undetslanding of the ac(x)unts to be reached.
Indepgndont Examln•V• Statement
Wa have c(Mnpleted our examination ar¥J have no concems in respect of the maltars (11 to {41 listed above
and. in conneclion wtih fc41owing thè Directions of the Charity Commission for Northam Ireland, VOP have
found matter5 th* requi
dming to y*Jur attenlion.
McCartn8y and Co.
JULY aolo
Chartered AC￿￿nthnts
Grov8 House
27 ￿awkIn Street
Londonderry
BT48 6RE

NEWBUILDINGS COMMUNITY AND ENVIRONMENTAL ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE
ACCOUNT)
FOR THE YEAR ENDED 31 DECEMBER2019
UnreslrfGted R•strlcted
Funds
Funds
2019
2019
Total
Funds
2019
Tolal
Fund8
2018
lThcorn• and end¢)wments from:
Donations and legacies
Charitable adNities
InK+estments
3273
23.797
12,675
3,273
132,647
12,675
2,637
139.004
15.263
108.850
Total Incomo
39.745
108.850
148,595
156.904
Expondlture on:
Charitabl8 a¢tivilles
Invesbnent management costs
30.773
9.686
119.507
150,280
9.686
146,761
7,303
Totsl w>endlturg
40.459
119,507
159.966
154.064
Net gainsl(108sesl on investments
Net Incom•l(•xpendlturn)
(714)
(10.657) (11,371)
Transfers bets¥een funds
Net movement In fund#
<714)
{10.657) (11,371)
Re¢onclllatlon of funds
Totsl funds brought forward
55,230
720.753
T75,983
773,143
Totsl funds Carr1￿ fvrwanl
54,516
710.0
764,612
775,983
The ststement of financial athl1￿ Ir￿￿deS au gains and losses in the yew. All Income and èxpenditure
derive from contlnuing activits￿.

NEWBUILDINGS COMMUNITY AND ENVIRONMENTAL ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
AS AT 31 DECEMBER 2019
2019
2018
Flxod •ss•ts
Tangible assets
Invesknent properties
10
11
513.858
524,138
753,858
764,138
Current assets
Debtors
Cash at bank and in hand
Total current assets
12
8.075
11.374
41.822
45.041
Liabilllios
Creditors: Amounts falllng due vrithin one ye
13
Net currwrt ￿Se161{11abIIIt1Os}
Tolal assots 1¢$$ current Ilabllftles
764.612
775.983
Net Assets
764,612
775,983
The funds of the charlty
Deslgnated fuThJs
Unrestricted fvnds
Restricted in(y)me fvnds
14115
22,835
31,681
710,096
22,835
32,395
720.753
764.612
775.983
For the fIn￿CIal year ended 31 De￿mber 2019. the fAYnpany vra5 entidod to exeffi￿n under sectlon 477
of the Companies Act 2CKJ6 ￿l811r￿j to 8m811 cornpanies. The members have not required the company to
obtain an a￿ft of its accounts for the yEar in question in accordance with Section 476.
The directors a¢knO￿edge thelr responsibilllles for ensuriThJ Ihat the ttjmpany keeps accounung records
which c(Knply wth sectton 386 of the Companies kl 21J)6 and for prepariNJ fman(aal statem8nts whtch give
a trt￿ and fair vlow of the state ¢)f affairs of the (￿panY as at the end of the financtal ￿aT and of its profrt or
lo￿ for the finanoal ￿ar in accordan¢o Wtlh Ihe requirements of sections 394 and 395 and otherwise
ccrfnply wrth the requIrem￿ts of the Companies Act 2(Th Trlatlng to accounts. so far as appl￿ble to the
company.
These fina￿al statemonts have been prepared in aca)rdan¢a *tylh the pro¥isior6 aObcable trJ oy)mpanles
subject to th• small companies. regin8.
The accounts were approved and aulhorised for issue by the Board of Trustees on f Jo:.y.?O.l¢and signed
on their behalf by:
Diane Irmna 10Tr4
TNstee
TnvJteo
Companles Reglstratlon No. NKI37395

NEWBUILDINGS COMMUNrrY AND ENVIRONMENTAL ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2019
AGGountln9 pollcles
The financial statgments are p￿Pared in accordance v￿th Accounting and ReF4Yttng by Charrties:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance
with the Finanryal Reporting Standard appI￿able in the UK and RepubTr￿ of Ireland IFRS 102)
(effectNe 1 January 2015)- (Chaiities SORP (FRS 1021), the Financial Reporling Standard applicable
in the UK and Reputlic of Ireland IFRS 102} and the Companies Act 2006.
The financial statements are prepwed In sterfing. which is th8 funct￿￿8[ Cu￿enCY of the Company.
Monetary amounts in these finanoal Statements are rouThJed to the r￿areSt £.
The following are the main accountirwJ P¢4￿)eS. The acc4yJnting pokies have been applied
cOn￿St8n1fy throughout perN)d.
(al Basis of accountlng and ass•ssmont of golng concern
The a￿￿ts have been prepared urKler the historical ojst basis. as modified by the revaluation
of investrnent properties measured at fair value thrwh income or expenditur8.
Nevkniildings Communty and Environmental meets the definition of a public benefft
entity under FRS 102.
In Ma￿h 2020. due to the Covid19 Nirus Ne*t*uildings Communlty and Envin)nmentsl Assoclation
dosed t￿r centre on instruction frr¥n Dery Cty and Str8bane District Council.
All youth adivities were suspended a￿1 the 4G and F￿1b￿lI facilitss were Suspended and the 4
rental businesses also closed their dcKxs.
Due to these ck)sures the charity suffered a k)ss of income frcffi Youth dub admissions, 4G pitch
Rental. Football dub rental arKI rentals from the buwess w0part￿ as ￿*11 as some rrMn hire
Income.
On a positive note the tharity was able to prowde lulfy funded Community services fvnded by
Educatton Authority. Dery Clty and Strabane District C(wJncAI. Westem Trust and Community
f￿ndal￿. The tharity fcK*J and care packag6s to the local communty.
Th8 trustees have taken th8 above rnatt¢rs into c4)nsKleration in Iheir assessment of going
(x)ncem and have ¢￿ClUded that the charity has sufficient funds to continue in operation and that
there are no matsrfal ￿l￿rtaInl188 atrf)ut the thartys at4lity to continue as a golng ¢JJncem.
The Ch￿ has takgn advantage of the exgmption in FRS 102 frcffl the rgquirom8nt tr> prothjce a
h fb)w staternent as th& Lxmnpany qualifies a5 a small ts)mpany.
(b) Fund accounllng
Unrestdcted funds are donalKJns and other Norning resources received or g8nerated vthich are
expendable at the discretion of Ihe trustees in furtherance of the general objectives of the chanty.
Designated fvnds are unrestricted fvnds set asAJe by the trustees out of unrestricied funds for
speafic fubjre purFX)ses.
Restricted fLuKls are subjected to restrithns on expgrKlibJre Imposed by the dor￿.
{¢) Income rocognftlon
All incomlng resources are Ind￿ in the ststement of financial actrvities when the charity is
legally entit18d lo the in¢J)me and the amount can b8 quantlfied wryth reasonable ttturacy. The
follo￿ng specific polirAes are applied to particuiar categorie5 of income.
Voluntary income is receN8d by way of grants and donations and is included in full in the
Statem¢nt of Financial Activrbes vth8n re￿Nable. Grants, where entitlement not conditional on
the délivery of 8 specrfic perfomance by tha tharity. are reC￿niSed when the charity becomes
UrKonditi￿a1IY entitled to the grant.

NEWBUILDINGS COMMUNrrY AND ENVIRONMENTAL ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2019
Incoming resources from grants, vthere relatèj to perfomiance and Spe￿fiC deliverables, are
accounted for as the charity earns the right to consideration by tts perfomianc*.
Donated services and facilities are induded at the value to the dwrity vthere thls can be quantlfied.
In accordance with Charities SORP {FRS 102), general volunteer time is not recognised.
(d) Exp•ndlture recognftlon
AII &xp8nditure 1$ recognised on an actrual basis as a Ikqbilty is incuTred arKI Is dassrf*d under
headings that aggregate all cost rekted to the catew.
Expendiiure on charitabl8 activities are Costs Incurred on the cOmpan￿S charitable operations
uding support costs and costs relatiRg to the gjvemance of the company apwytioned to
dWfjtsb￿ activities.
(•) Valu• Add•d Tax
VAT Whe￿ retknverable has been excknled frcffn these financial $Tatements. Irre￿¥Brable VAT is
charged against the eXp￿1￿￿e heading fof *thith it was in￿rred.
In Gran1#
Revenue grants are credited to incomiw resources on the earfler date of véhen th8y are received
or when they are receivable. unless they relate to a speafied future period. in which case they are
deferred.
Grants for the puryx)se of ca￿1 ex￿dIture are credite(I to restr￿ tn¢omirKJ resource8 when
receNabl8. transferred to restrb¢ted funds on Ihe purchase of thg awt aThJ then releaseo to
unrestricted funds over the fyLated assefs useful fjfe.
Ig) Tanglble fixed assets and d•preclatlon
Tanglble fixed assets are stated at cost less thpreraation. Defftath)n is Fffovided at rates
cakulated to write off thè (￿91 less estlmated r85Klual value of assot Iwr expthd usefvl
Ilfe. as folkiws:
Freehold land and buikJirvJs
Office fvrnl￿re arKi fittll￿S
2% straoqht Ine
20% Straight line
(h) Investment propertles
Investsnent proFerty, is property hehj to eam rw)tsls andlor for capital aFpre¢lafjon, k8
intbally valued al cost and subsequenlly measured using the fair value model and stated at Fts falr
value at tho roporting end date. Th8 sufFAus or defKit on revalualioft i8 reLYwised in th8 profft and
loss accounL
(l) Deblor#
Debtors and accrued irtome are rgcognisad at the settl8mont amount due after any discount
offered. Prepa￿ents arp vdu•J at the amount prepaid net OT any discounts due.
Ul Cash at bank and In hand
Cash at bank and cash in hand incI￿￿e5 cash and short temi highty Iquid investments with a sh(Kt
maturity of three months or less frcffi the date of ac4uisth or openlng of the deposit or similar
acc4)unt.
(k) Crgdltors and provi¥ions
Credrtors and provisions are re¢c*3nised wherÈ the charlty has a present obllgation resuttlng from
a past event that will probably resur( in the transfer of funds to a third party and the amount due to
setlle the oblytion can b8 measured or estimated ￿I18bty. Credltors and provis1c￿ ar8 normal
recryjnised at thelr settlement amount after allowing fry any trade discounts 0￿.

NEWBUILDINGS COMMUNrrY AND ENVIRONMENTAL ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER2019
{11 Judgements and k•y sour¢as of •stlmale uncgrtainty
There are no items of uncertainty requiring the exercise of jurfgement
{m) FIDanclal Instruments
The charity onty has financial assets aThJ finarwl liabilities of a kiThJ that qualty as bas￿ fmanctal
instruments. Bas￿ financlal instruments are In￿allY recognised at transactbjn value and
Subsequentty measured at their settlwnent value with the exception of bank l¢)ans which ar8
subsequendy moasur8d at am￿￿Sed costusing the effeL#ive int8resl mothod.
(n) Penslons
Employees of the tharity a￿ entbtled to join a defined contribution scherne. There were no
outstanding contributi￿5 at the year eTrJ. The costs of the defined contribution s¢heme are
charged to the unrestricted fvnds of the charity. The chaiity has no liability beyond making its
ntributions and paying acr(¥ss the deducts(ms for the ompbjyte's contributK)ns.
l Donat10￿ and l•gacloS
Total
201B
2019
Donatlons
3.273
3,273
2.637
3. Charhble actlvltles - InGome
Tolal
2019
Total
2018
Entrance F•es
23.797
23,797
23,013
Grants
Dwry Cty & Strabane Distrid Co
Rural Area Partnersh￿ in Oery Lld
UL8ter Scots A4ency
Western Heath and Social Care Trust
12.150
12.150
5.960
15.127
7.230
1,750
5.824
74,903
5,970
81.070
5.970
81.070
CLEAR
Department for communities
DAERA
Foyle Communty WO￿ Programme
Hallfax
3222
903
6,232
33XI
io

NEWBUILDINGS COMMUNITY AND ENVIRONMENTAL ASSOCIATION
(A COMPANY LIMrrED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2019
4. Inveslment Income
Unrostrlctod R8strlct•d
Total
2019
Total
2018
Rent
12.675
12.675
15,263
Charllablo Actlvltles . Expondlture
Total
2019
Total
2018
Charltabh actlvltles
Acliwties expenditure
12,492
14,867
27.359
27,682
Support costs allocated to Jdivill•s
Wages and salaries
Rates
InsuFance
Ught & heat
Repairs & maintenance
Sofhvare ¢osts
Printing. postage & stationery
Telephone
Travel
2.9)7
70.606
1.896
4.176
8.578
1(￿j
73.513
1.896
4.176
10,230
7.681
158
518
1.531
199
301
65.984
2.088
4.074
7.513
7,740
1.652
7,581
1S8
150
1.231
1.613
199
301
Legal & Profess￿n81
Bank charges & lnte.regt
Sundry expenses
Depreciation
A¢¢ounlancy fees
8,195
876
1.164
17,243
327
18.634
18.961
Investment managem•rrt ¢osts. Expendlturo
Total
2019
Total
2018
Manag•ment costs allocated to
InV￿lments
Rates
Insurance
Light & heat
Repairs & malntenance
Bank charges
Legal & Professh)nal
4.308
1.366
828
1,225
67
1,526-
.308
1,366
828
1.225
67
1.s26
366
3.028
364
2.184
112
749.
li

NEWBUILDINGS COMMUNITY AND ENVIRONMENTAL ASSOCIATION
(ACOMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2019
7. Analysls of staff costs and remuneration of k•y management personn•l
The staff costs Gompfise:
2019
2018
Wages and salaries
EM￿QYO￿$ pensbn costs
71,901
65.117
No emph)yee received emFAoyee beneffts of more than £60,(KKI in either Y￿r.
The average number of empktryees dwing the ytar was 6 {2018: 7) all employee time Invofved
In providing eilher support to the governance of the charity rA supwt services to charitable
activltles. There are a number of w)lunteers vtho assist with the varbxts aclÉvitfjes.
2019
2018
Key management personnel Temuneralion
30,861
18.540
All emtAoyee lime was invofved in wovvjiry eiuw sUpp￿t to the govemance of th8 charity or
5UPPOrt seNces to tharllable activit￿.
The charity made £1.612 of c4)ntributior* to tha defkned contributh)n penslon scheme cn behalf of
employees in.the year (2018: £867).
8. Trustees. expenses and reMu￿On and relat•d party tr•nsaGtlons
The trustees all give freety th¢ir tlm8 and exwtisa as member5 of the Boaftl of Trustees wrthoui ary
lo￿ of remuneratKin (other than as descrknd atYJve) or other benefft in cash or kind (2018: £NIL}. No
tw$tees received ex[￿Se$ in the year (2018: £NIL).
No trustee or other person related to the Charity had any personal interest li any contract or transaction
entered Into by the Charity during the Per￿ (2018: NIL).
9. Taxatlon
As a Cha￿ty. NewbuFAlings Communty arKI En¥tr￿Ments1 Asso¢iatwJn is exempt from tsx on income
arKI galns falling within Section 505 of thé Taxes Act 1988 or s256 of the Taxation of Chargeable Gains
Act 1992 to the extent that these are applied to its charitable rt4'ects. No tax charg88 have awn in Ihe
Charity.
l2

NEWBUILDINGS COMMUNITY AND ENVIRONMENTAL ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2019
10. Tanglble Flx•d Assets
Land and
bulldlngs
Offlc•
furniturn
nd fftlings
Totsl
C08t
At 1 January 2019
Addilions
Disp)sals
At 31 December2019
804.477
115,323
8.681
919,800
8,681
928 481
Deprnciatlon
Al 1 January 2019
Charge the year
Al 31 December 2019
285,734
109.928
395,662
414 623
Net book value
At 31 December 2019
At 31 December 2018
11. Investsnent pr¢)perty
2019
At 1 January 2019
Llisposa15
Net gains or h)sses through fair ¥a￿e adjuslments
At 31 December 2019
240,000
Nel book value
At 31 December 2019
Al 31 December2018
Investment propgty comprtses unlts at Vthria Road. The fair Wdlue of the PrOp￿ty has bgen based on
valuation at open market value by Paul O'Keefe IPAV on 18 May 2017 who Is ind&pendent of the
charity. The truste8s are of th8 ¥iew that thlueWe￿ts fak value at 3A" t)ecemb8r 2019.
13

NEWBUILDINGS COMMUNITY AND ENVIRONMENTAL ASSOCIATION
(A COMPANY LIMrrED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2019
12. D•btors
2019
2018
Trade debtors
Grants due from funders
Other debtcrfs
3.027
3,297
7.713
364
364
13. Cr•dltors falllng du¢ wlthln one year
2019
2018
Trade cTrdiiors
TaxatM)n and soclal security
AccNals and deferred In￿
24.046
712
28,465
422
14. Analysls of not assots botwwn fvnds
Unrestrlcted
Funds
R•strfcted
Funds
Tt)tal
Fund8
Flxed assets
509,302
185.989
23.457
18.652)
513.858
240,000
41.822
131.C68)
54,011
18.365
{22,416)
Current assets
Current Uabllltles
Net Assets as at 31 Decemiw 2019
54,516
710.096
764,612
14

NEWBUILDINGS COMMUNITY AND ENVIRONMENTAL ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (coKfiNUED)
FOR THE YEAR ENDED 31 DECEMBER 2019
15. Anatysls of charltabk funds
At01
At31
January
Incomlng
Outgoing D•cember
2019 Rgsourcos Resourc•s
2019
Designated funds
22,835
22,835
Unrestricted funds
32.395
19,745
(40,459)
31.681
Restricted funds:
Land & buikJing$ furxled by governm￿t
grants
Invesbnent Property by
go¥emment grants
Derry City & Strabane Dk4trirt COW￿11
Rural Area Partnershp in Dery Ltd
Westem Education arvj Library Board
Ulster Scots Agency
Westem Health and &Kial Care Tntst
Education Auththity Westem Reglon
CLEAR Pr4eci
Department for o)mmunili8S
DAERA
Hallfax
515.176
(16,09))
499.086
185.989
185.989
12,150
(12.150)
{5,960}
(461)
573
112
5.970
81,070
(5,9701
{74.395}
1200)
1600}
(181)
(3.5001
15,509
22,184
2.603
9)3
2.003
722
.Total Funds
775.983
148,595
(159.966)
T64,612
Purpos•s ol Unr•strlGted Funds
The unrestri¢t8d fund8 will be used for running o>sts for wthich Tr) other funding 15 rgcèNed.
Purposes ol Restrlcted Funds .
R8Stricted fiJnds of £499.086 relate$ to the net book value of the elernent of the construction cost
of bulldlngs and changing facillties whkh were funded by govemmenl grants. These are beM)g
dèpreaated ov9r the life of the asset.
Restricted funds 01 £185.989 r8L9tes to ts element oftt* cost of th8 investrnent prowty vthich
was furKlod by govemment grants.
Restricted funds of £112 in relation to the Westem Edu(*icm and Llypry Board relate to the net
book value ot fixed assets fijnded by them.
Re$tricte(i fvnds of £2,003 in relatlon to Deparknent fly communilies relate to th8 net book
value of fixed asgets funded by them.
R•strlcted fund$ of £722 in relation to OAERA relate to the net book value of fixed assets lund&J
bythem.
R$strkted funds of £22.184 in relation to the Education Authority repr9￿nts fijnds recelved from
them to fijnd salaries in January- March 2020 and th8 r￿t b(￿ Value of assets funded by tham.
15

NEWBUILDINGS COMMUNITY AND ENVIRONMENTAL ASSOCIATION
(ACOMPANY LIMITED BY GUARANTEE>
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2019
16. Analysls of charltable fvnds - pr0vIou¥ ygar
At01
January
At31
Outgolng December
2018
Incomlng
Designated funds
22,835
22,835
Unresthct8d funds
31,048
40,913
{39.566}
32.395
Rests4Cted funds:
Land & bulbjlngs funded by goverrffiw)t
grants
Investrnent Pr(4)erty funded by
govemm*rt grants
Dery City & Strabane Dk%trict Counol
Rural Area Partnership wi Derry Ltd
Westem Education arKJ Library Board
Ulster Swts Agency
Westem Heath and Soclal Care rTh￿t
Education Authority Westem Region
Shared Fuiures
CLEAR Project
Depaftsnent for (wmunlues
DAERA
$31,175
(15,999)
515,176
185.989
185,989
15.127
7.230
(15,127)
(8,292)
14611
{1.7501
(5.8241
(59,394)
(6.232)
(800)
16191
1.1￿2
573
1.750
5.824
74.903
6.232
15.$09
2.603
903
903
Total Funds
773.143
156.
(154,064)
775.983
17. Legal slatus of the Charlty
NewbuFldlng5 Communty and Environmental Associatwjn is a Company limbted by guarantee and
accx)rdingly does not have a share ￿pItal. The Ll)mpany is domitsled and inccvporatèd in Northem
Ireland. The registered offK8 4 DUr￿stle Road. NeW￿lkI1￿j$, L¢)ndondery. BT47 2QS.
18. Post balance shoet ovents
In March 2020 due to the CO￿￿d19 virus Ne*l)uli dings Community and Environmental Atss0uat￿n ck>sed
the* centre on instruction trom Dery Cty and Strabane District Coundl. The implicatons of this are set
out In tha going concam assessmont In fr*)te 1 tr) fin8n(aal statéménts.
19. Flnanclal Commitments
The company had noi entered into any finartial or capital o)mmifments at the year end.
l6

NEWBUILDINGS COMMUNITY AND ENVIRONMENTAL ASSOCIATION
(ACOMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER2019
20. Financlal Instrumonts
2019
2018
Carrying amount of Ilnan¢i•l assets
Debt instruments measured at amor1￿1 o)st
Carrylng amount of Ilnanclalllabllltles
Measured at amortisgd cost
Financlal assets measured at amorlised cost comprise trade debt0￿ cash and cash
- equivabnts.
Fknancial liabilities measured * amc#tsed cost compl￿ trade c¥editors. ott)er loans and
accruals.
17