Docush)n Envelope ID 4B076E2E.248N3C&825F.A6794l51F Company registration number N1037395 (Northem Ireland) Charity regi$tr4tion number 101374 (Northem Iland) NEWBUILDINGS COMMUNITY & ENVIRONMENTAL ASSOCIATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
Docush)n Envelope ID 4B076E2E.2480-83C&825F.A67941515C8F NEWBUILDINGS COMMUNITY & ENVIRONMENTALASSOCIATION LEGAL AND ADMINISTRATIVE INFORMATION Trust•ès Angela Robb David Ferguson Thomas Wray Gary Thompson (Appointed 20 January 20251 Secretary Angela Robb Country of Ineorporatlon United Kingdom INorthem Ireland) N1037395 Chorlty rggl¥trallon Northem Ireland 101374 R•glst*r•d offle• 4 DuncasU& Road Newbuildings Londonderry 8T47 2QS Ind•pond•nt ¥x•mln•r PFS & Partrws 16 Main Street Limavady BT49 OEU Bankers AIB Meadowbank Strand Road Londond&rry BT48 7TN
Docush)n Envelope ID 4B076E2E.2480-83C&825F.A67941515C8F NEWBUILDINGS COMMUNITY & ENVIRONMENTALASSOCIATION CONTENTS Page Trustegs. report Independènt ex8minèrfs r&w)rt Statèment ol financial activitiès Balanc8 shè8t Notes to tha financial stat8mants 6-15
Docush)n Envelope ID 4B076E2E.2480-83C&825F.A67941515C8F NEWBUILDINGS COMMUNITY & ENVIRONMENTALASSOCIATION TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 DECEAIBER 2025 The trustees Psent their annual report and financial statements for the year ended 31 December 2025. The financial statements have been ppad in accordance with the accounting poliaes set out in note 1 to ihe financial statements and comply with the charitys governing document, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities pParIng their accounts in accordance with the Finanoial Rerting Standar(1 applicable in the UK and Republic of Ireland IFRS 1021" 18ff8CtiV8 1 January 20191. Obl•ctlv•s and actlvltl•s In setting our objectives and planning our activityes the truste8s have given omsideration to Ihe Charity Comrnission for Northern Irel8nd's guidance on public b9ngfit lo ensure th81 wr 8cbvibe5 have helpgd to achieve the aims and purposes ol Ihe ¢harity. Thè main activities ol thè company are to promote and help maintain th• health and wellbeing of all those who live in the village ol Newbuildings and the district area ol County Londonderry without distinction of age, sex. race, political, religious or other opinion. Our public benefit is provided by ensuring that the activities are run for little or no contribution from the participants so as lo ensu there is no financial barner to accessing the services provided which improve the health and wellbeing of all participants. reduce soc4al isolation. help to irnprove education levels and bring abou¢ a beller sense ol iogelherness in the community. N$wbuildin95 Cornmunity and Environmentsl A(x)8tion wgrks alongside stalutgry authoritie5, voluntary organisalions and with thè supporl ol local residènts lo promotè goc#J health and ralièva povèrty and sicknass. Tha centre as a hub provides facilitiès lo anhancè soaal wellam. facatIOn, educatn, trainin9 and othèr laisura tim occupation. Achlevem•nt8 and porfomianco Newbuildin9s Community and Environmèntsl Associalion provx1es a widè fanga of sèNicès and programmès to support the needs of the local community. The organisation delivers youth provisKJn to over 2(7 registered young peo6 aged 4 . 18. The youth club operates four evenings per week and offers slnjclured programmes focused on mental and physical health, safety and stability. environmental awareness. dirnale issues. and the wmplelion ol accredited courses. In addition to youth services. the centre offers Pilales classes weekly which are open lo all members of the community. A daytime luncheon club is a150 held re9ularfy, whose attendees are prowded with a hot meal, dessert, tea and biscuits. This initiativa 8y$ 8 kèy rol6 in reducing social isolalitsn among oldér mèmbers ol thè community. A women's group metrts every Thursday, offering a varty of activrties Induding arts and crafts, bingo, and cooking classes, promoting social engaoement and wellbeing. The Trtre also delivers a range ol preschool prcgrammes. induding Football Fun Factory, Mini Melos. Debulols, Baby Bakers. Crafty Teddies and Jo Jingles. These dasses rotate monlhly to ensure a diverse and inclusive offering that ¢ater5 to a variety ol developmenlal nee(Is. An ASK Clinic is hosied at the (ntre on a monthly basis, providing SLJPPOrt and advice on benefits and relaleil issues for th¢)se in nee(l. Op8n six days 8 w#8k, th8 centra off8ts a safe, welcoming, and wam $nvivonm$nt whar8 individuals on drop in for support or social interactioin. The Associalion maintains strong sporting links with Newbuildings Football Club, Newbuildings Cricket Club, and the local Boxing Club. Faulities indude a large gym and hall, which accommodate indwr ftball. badminton, and cricket. as well as comrnunity events such as birthday parties. Flnanclal revlew Newbuildings Community and Environmental A$Sl8t10n continues to rely prinapalty upon grant funding and donations. The committee has managed to Secu funding from the Education Authority, Westem Health and Social Care Trust, Derry City and Slrabane Dislricl Council. Rural Area Partnership in Dery Ltd, Eglinton Community. Windfarrn Community. BBC Children in Need and The Nabonal Lottery. The Charity also earns income from entrance fees. donations from top up meters and rental in(x)me from its investment property. The tnstees expect the org8nisation to rgmain sustrin8ble arKI fulfil ts tharil8ble purposes.
Docush)n Envelope ID 4B076E2E.2480-83C&825F.A67941515C8F NEWBUILDINGS COMMUNITY & ENVIRONMENTALASSOCIATION TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2025 It is the policy of the d)arity that unfestricte(I funds which have not been designated for a specific use should be maintained al a level equivalent to between three and six month's expenditure. The trustees consider that reserves al this level will ensure that. in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves ha5 been maintsined throughoul the year. Structure. governance and management The charity is a company limited by guarantee having share capital. The trustees, who are also the directors for Ihe purpose of company law, and who served during the year and up to the dat8 of signature of thg financi81 staternents were.. Angela Robb Gordon Moore David Ferguson Thomas Wray Gary Thornpson {Rewgneil 20 January 20251 {Appoinled 20 January 20251 None of the Iruslee3 has any beneficial interesl in Ihe company. Al of the trustees are members of the company and 9U8ranlee lo contn'bule £1 in the evenl of a winding ilp. The trustees, report was approved by th8 Boa of Trustees. Angela Robb Trust•8 Truste• 13 May 2026
Docush)n Envelope ID 4B076E2E.2480-83C&825F.A67941515C8F NEWBUILDINGS COMMUNITY & ENVIRONMENTALASSOCIATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NEWBUILDINGS COMMUNITY & ENVIRONMENTAL ASSOCIATION I report on the financial ststements of the charity lor the year ended 31 December 2025. which are set out on pages 4t015. Respectlve responslb115tles of charlty trustees and examlnor As the charity trustees land also the directors ol the company for the purposes of o)rnpany lawl you are responsible for the preparation ofthe financial slaiements in acwrdancè with th8 requirements of Ihe Companies Act 2006. Havirig satlsfied myself that the finanryal ststements ol Ihe ch81ity are not required to be audit1 under P8rt 16 01 the 2006 Act and 8r8 81igible lor Independent 8X8minats"on, I report in respect of my ex8rnination ol th8 charity's financial slalements carried out under section 65 01 the Charities Act (Northem Iland) 2008 Ilhe 2(X)8 Acll. In carrying out my examination I have lollowed all the applicable Oir8Ctions given by the Charity Commission lor Northem Ireland under section 6519llbl of the 2008 Act. Bas18 of Independent examlnerfs r8POrt I have examined your charity financial statements as wuirad under sectiC 65 01 tha Chafitias Act (Northarn Ir8landl 2008 and my examination was carried out in accordancè with the general Dirèctions givèn by the Charity Commission lor Northem Ireland under section 6519llbl ol the Charities Act. The examination included a review of the accounting records kept by Ihe charity and a cDmparison of the financial ststements presented wlh those records. 11 also included consideration of any unusual ilems or disclosures in (he financial staternents, and seeking explanations Irom you as charity trustees conceming any such maiters. My role 1$ lo stale whether any malerial matters have ¢om& lo my attention giving mtr Cause lo bdieve Ih81.' 1. A¢¢ounting rOrS w¥rè not kgpt in a¢¢ordan¢ with ¢knon 386 of th Companies Act 2006,. or 2. The financial stat8m•nts do not accord with thosè accounling facords." or 3. The financial statements do not comply with Ihe accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles ol the Charities Statement ol Recommended Practice applicable to charities pParing Iheir financial statements in accordance wrth the Financial Reporting Stsndard applicable in Ihe UK and Republic of Ireland IFRS 1021,. or 4. There 15 lurther informalion rded for a proper understanding ol the financial s18temenl8 lo be reached. Ind¢pond•nt •xamln¢rf• 8tat•m•nt I have cornpleled my examination and I have no concems in respect ol Ihe malters11110 141 listed above and, in connection with following the D1CtionS of the Charity Commission for Northem Ireland, I have found no mallers thal require drawing ¢0 your attention. Pfs 11 PM¥p4¥ PFS & Partngr¥ 16 Main Street Limavady B T49 OEU 13 May 2026
Docush)n Envelope ID 4B076E2E.2480-83C&825F.A67941515C8F NEWBUILDINGS COMMUNITY & ENVIRONMENTALASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 Unrestrfcted Restrlcted funds fund5 2025 2025 Total Unrestrlcted Restrlcted funds funds 2024 2024 Total 202S 2024 Not•s Incomè from: Donations and legacies Investments 38,495 21.417 133.714 172.209 21.417 30,483 20,417 125,378 155,861 20,417 Total Sncome 59.912 133.714 193.626 SO.0 125.378 176,278 Expendltur• on: Invèstmènt management costs Charitable actyvityes 4,437 48,149 4,437 194,871 19.867 34.318 19,867 176,439 146,722 142,121 Tol81 expendrture 52,566 146,722 199,308 54.185 142,121 196,306 N•t Incom1XpndItUr* •nd movèmènt In fund• 7.326 {13,0081 15.6821 {3.2851 116,7431 120,0281 R•concllladon ol fund8: Fund balances at 1 January 2025 76.851 607,242 684.093 80.136 623,985 704,121 Fund b8lanets at 31 D•eombor 2025 84.177 594,234 678.411 76.851 607,242 684,093 Thg stat$ment ol finano81 activiti$$ indudè$ all g8in$ 8nd k)$8es rocogniwd in Ihe year. All income and &xpèndituro dérivè from continuing activitias.
Docush)n Envelope ID 4B076E2E.2480-83C&825F.A67941515C8F NEWBUILDINGS COMMUNITY & ENVIRONMENTALASSOCIATION BALANCE SHEET AS A T 31 DECEMBER 2025 2025 2024 FSxed assets Tangible 8SS8t5 Investment propety 12 13 408,256 240.000 425,182 240,000 648.256 665,182 Currènt ass•ts Debtors Cash at bank and in hand 14 1,501 54,944 65.325 66.825 56,445 Credltors= amounts falllng dug wlthln one year 15 136,6701 137,5341 N•t eurront aS8•ts 30.155 18,911 Total as8•ts I•s8 eurr•nt Ilabllltl•• 678,411 684,093 Thè fundi ol the eharlty Restricted income funds Unrèstrict8d funds 17 18 594.234 84,177 607,242 76,851 678,411 684,093 The mpartY is enbued tts the exempiion from Ihe audit requ1men1 coniained in section 477 C*f the Companies Act 2006, for the y88r ènd¥d 31 De¢èmbèr 2025. The direetors ackn0e9e thtrir responsibilities f complwng with the requirements of tha Companlas Act 2006 with respect to accounting recA)rds and th& weparation of financial statements. The members have not requi the company to obtsin an audit of its financial statements for the year in question in accordance with section 476. These financial Statements have been prep8red in accord8nce wth the provisions applicable lo ¢x)mp8nies subject to the small compani85 regime. The financial stataments werè approvad by thè lrnste8s on 13 May 2026 Angela Robb Trusteè Thomas Trustsè ray
Docush)n Envelope ID 4B076E2E.2480-83C&825F.A67941515C8F NEWBUILDINGS COMMUNITY & ENVIRONMENTALASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEAIBER 2025 Aeeountlng pollelès CharSty Informaan Néwbuildings Community & Environmental Assouats"on is a private cotnpany limited by guarantee incowrated in Northern Ireland. The regisled offic£ is 4 DuncaslJÈ Road, Newbuildings, Londondeiry, BT47 2QS. 1.1 8asSs of preparatlon The financial statem8nts have b88n prepared in accordanc8 the chaiity's Memorandum and Articl85 of Association, the Companies Act 2006, FRS 102 "The Finanual Reporting Standard èpplicèble in the UK and Republic of Ireland. I"FRS 102.1 and the Charities SORP "Accountin9 and Reporting by Charities". Statement ol Recommended Practice applicable lo charities preparing Iheir accounts in accordance with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland IFRS 1021'18ffective 1 January 20191. The charrty is a Public Beneffit Entity as defined by FRS 102. The ch8rily h8S taken 8dv8ntsgtr of Ihtr wovision$ in th8 SORP for ¢haribtrS not lo prepare 8 Statwnant of Cash Flows. The financial slalemènts are prepared in sterling. which is the fUne.0nal rIancY of tha charfty. Monetary amounts In these financial slatements are roun¢Jed lo the n&aresl £. The financial statements have been prepared under the historical cost convention. Imodffied to include the revaluation of freehold properts'es and to include investment properties and certain financial instrunents at fair value). The pnncipal accounting [1cleS adopteLI 8re Set oul bebw. 1.2 Golng ¢on¢orn At the lime ol approving Ihe financial statements. the tDJstees have a Teasonable expectation that the charity has adequate resources to continue in operalional exis¢ence lor Ihe foreseeable future. Thus the trlee5 continue te adopt ¢he going con¢em basis o18¢eountsng in preparing finants81 s¢aiemenlS. 1.3 Charllabl• funds Unreslri¢ted funds are availabl¥ for u$¢ at th¢ di$tit)n of th¥ truste¥$ in fvrthgran¢¢ ol their ¢haritablg obj8Ctivès. Restricted fund8 are subjecl lo speafic Conditior by doncrfs w grantors as to how Ihey may be used. The purposes and u$8$ of the restri¢te(I lunds are sei in ihtr rK>tes to the finan¢i81 staltrments. Endowmen¢ funds are subject to specrfic conditions by drorS that the capital rnust be maintained by the charrty. 1.4 Income Incorne is recognised when the charity is legally entsued to it after any performance conditions have been met, the amounts can be Measur reliably, and it is probable that income will be received. Cash donations are recognised on rlpt. Other don81ions are re(x)gnised once the charity has been notif18d of the donats"on, unless performance condibons requir8 deferral of the amount. Incom8 tax r8COV8rable in relation to donations receive(l under Grftd or deeds of (x)venanl is recognised at thè time tsf thè donats"on. Legacies are recognised on receipt or 0lhen*Ase rf the tharity has been notified of an impending distribution, the arnount 15 known, and receipt 15 expected. Ir the amount 15 not known, the leg8cy is treated as a eontingent asset.
Docush)n Envelope ID 4B076E2E.2480-83C&825F.A67941515C8F NEWBUILDINGS COMMUNITY & ENVIRONMENTALASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2025 Accounting policies (Continued) 1.5 Expenditure Expenditure is COgnised On there is a legal or constnjctive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in setuernent. and the amount of the oNigation can be meaSred reliably. Expènditure is cl8ssifiÈd by actiwty. The (x)sts of activity are made up ol the total ol dir&t costs and shared costs, including support costs involved in undertaknng each actiwty. Direct costs attribut3e to a single activity are allocated dI¢11Y to that aclivily. sha costs which contribute lo more than one activity and support costs which are not attribulable to a siThJle activity are apportioned between those activit$ on a basis consistent with the use of resources. Cenlral staff costs are allctated on the basis ol time spent. and depreciats'on charges are allocated on Ihe wrbon of Ihe asset's use. 1.6 Tanglbl• flx•d ass•t8 Tangiblg fixed 8sset5 are initially me8sure(181 ¢0$18fKI subsequentty ffleasured al $1 or v81uats'on, nel of dtrpreGiaU¢n and any impaiment losses. Depreciation 15 recognised so as to write off the cosl or valuation of assets less Iheir residual values over their useful lives on the loll¢)wing bases.. Freehold land and buildings Fixturès and fittings 2% straight line 20% straight Iing The gain or loss arising on the dispos81 ol an as5el is deternined as Ihe dIffenCe belMeen the Sale proceed8 and the ¢arrying value ol the asset, and is re¢ogni$ed in the st4temtrnt of financial 8¢tiviti&s. 1.7 Investment property Investment property, whi¢h is property hèld lo gam rèntals andlof fty capital appreciation, Is initially recognised at cost, which includes the purchase cost and any direcdy attribuiable expenditure. Subsequently il is measured al lair value at the reFM)rting end date. The surplus or deficit on revaluation is recognised in profit or loss. IProperty renled to a group enlity is accnted lor as langible fixed assets.1 1.8 Impalrment of flx•d assets At aach r8porting Ènd dal8, th* charity r8vi8ws thè carrying amounts of tts tangible 8ss8ts tts d8t8rrnin8 whèthar thare is any indication that th0 assèts hav8 suffèr8d an impaimi•nl loss. 11 any such IndtiOn exists, the recoverable amounl of the asset is estimated in order to detemiine the extent of the impairment loss lif any). 1.9 Cash and cash equivalents Cash and cash equivalenls include cash in hand. deposils held at call with banks. olher short-iemi liquid investments with original maturities of three rTr)nths less, and bank overdrafts. Bank overdrafts are shown wthin borrowing5 in curr8nt liabilities.
Docush)n Envelope ID 4B076E2E.2480-83C&825F.A67941515C8F NEWBUILDINGS COMMUNITY & ENVIRONMENTALASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2025 Accounting policies (Continued) 1.10 Financial instruments The charity has elected to apply the provisions ol Section 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issues. of FRS 102 to all of its financial instnjments. Financi81 instruments arg recognised in Ihe charity's balance sheet when the charity btr¢omtrs party to th contractual provisions of the instnjment. Financial assets and liabilities are offsel. wth Ihe nel amounts presented in the financial stalements. when there is a legally enforceable right to sel off the recognised an)nIS and there is an intention to selue on a net basis or to realise the asset and setue the liability simuttaneousty. Basic financial assets Basic financial assets, which irKlude debtors and cash and bank balanc8s. are initially moasur&d at transaction price induding transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement o)nslilules a finanang transaction. where the transaction is measured at the present value of the future receipts discounled at a market raie of interest. Financial assets classified as receivable wilhin one year are not arrhNbsed. Bsslc flnanclal Ilabllltles Basic financial liabilities. induding c¥editors and bank108ns are initially recognised at transaction price unless the arrangement constitutes a financing Iransactson. where the debt instrument is measured at the present value of the fuiure payrnents discounled at a markel raie ol interes¢. Financial liabilili88 classified as payable within one year are not amortised. Dabt Instrumants arè subs8qu8ntty carried at amitis8t1 cost. usin9 th8 8ff8ctiv8 intarast rat8 mathod. Trade creditors are olgationS to pay for goods or seThices that have been acquired in ihe ordinary course 01 operations from suppliers. Amounts payable are classified as current liabilities if payrnent is due within one year or less. 11 not, ¢hey are presenled as non-currenl liabilitses. Trade creditors are recognised initially at Ir8nsaclion price 8nd subsequenuy measured al 8morlised c05t using the effeclive interest method. Dern¢ognltlon of Iln•rtl81 Ilabllltle$ Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.11 Employee benefits The cost ol any unused holiday enth'dement is recognised in the peric*J in which the employee's services are received. Terrnination benefits are recognised immediately a5 an expense when ihe charity is demonstrably mMItted to t8rrnin8te the employm8nt of 8n employee or to wovid8 terminall1 benefits. 1.12 Retirem•nt benefits Payments to defined contribution rebrement benefit schemes are charged as an expense as they fall due.
Docush)n Envelope ID 4B076E2E.2480-83C&825F.A67941515C8F NEWBUILDINGS COMMUNITY & ENVIRONMENTALASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2025 Crltleal a¢eountlng •stlmatès and Judg•mènts In the application of the charity's accounting p)IKies. ihe tnjsiees are wuired to make judgements, estimates and assumptions about the carryin9 amount of assets and liabililies that a not readily apparent from other sources. The estimates and 8sswated assumptions a based on historical experience and other factors thal are considered to be relevant. Actual results may differ frorn these estimales. The esllmates and underlying assumpb.ons are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which Ihe estimate is ViSed where the revision affects lY that period, or in the period ol the reVisn and lulure periods where the revision affects both current and future periods. Incom• from donations and legacies UnrgstrlCt Re$trfct funds funds 2025 2025 Totsl Unrestrlctsd Rg$trlcted funds funds 2024 2024 Total 2025 2024 Donations and gifts Grants Membership fee8 4.726 12.0 21,769 4.726 145,714 21,769 6.963 7,520 16.lJOO 6,963 132,898 16,000 133,714 125,378 38.495 133,714 172.209 30.483 125,378 155,861 Grants DCSDC RAPIO WHSCT Educalion Authority Eglinton Community Windf8rm Community BBC Children in Need The National Lottèry The Byles Project Enagh Youth Forum Olher 8.400 1.998 8.400 1,998 7.302 97,830 1,152 2,430 5,000 20,000 800 soo 302 7,200 3,117 6,871 105,725 665 1,800 7,200 3,117 6,871 105,725 665 1,800 7,302 97,830 1,152 2,430 20,0 302 7.520 7,520 12.C 133,714 145,714 7.520 125,378 132,898 Income from Investments Unrestrlcted Unrestrled funds funds 2025 2024 Rental income 21,417 20,417
Docush)n Envelope ID 4B076E2E.2480-83C&825F.A67941515C8F NEWBUILDINGS COMMUNITY & ENVIRONMENTALASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2025 Exp•ndlturè on Inv•stmènt rnanagtm•nt Costs Unrestrlcted Unrestrlcted fund5 fund5 2025 2024 Management costs allocated to investm•nts Rates Insurance Light & heat Rep8ir5 & mainten8nce Bank charges Legal & prolg$sion81 1,615 250 1,566 228 15,394 53 2,626 2,516 4,437 19,867 Expendlture on charftsble actlvllles 2025 2024 Dlrect costs Staff costs Depreciation and imp8irmtrnl Actiwlies expenditure R8les Insurance Light & hèat Repairs & maintenance Talaphons Offi Bank charo8s & interest Sundry expenses 93,798 16,926 49,070 14,7021 4,844 14,550 13,506 1,570 991 740 1,298 90,148 17,537 35,000 585 4,699 17,286 5,260 1,277 1,392 652 203 192,591 174,039 Shar• of support and gov•mane• easts Iso• n(*t• n Govemance 2,280 2,400 194.871 176,439 Analysis by fund Unrestricted funds R85tricted lunds 48,149 146,722 34,318 142,121 194,871 176,439 10-
Docush)n Envelope ID 4B076E2E.2480-83C&825F.A67941515C8F NEWBUILDINGS COMMUNITY & ENVIRONMENTALASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2025 Support Costs alloeatod to actlvldos 2025 2024 Govemance a)sls 2.280 2.400 Analysed betrrnen: Charitable activities 2,280 2,400 2025 2024 Gov•rnanc• cost8 compri80: Accountancy 2,260 2,400 2,260 2,400 N•t mov•m•nt Sn funds 2025 2024 The net movement in funds is stated after tharg1(editin9l- Depreciation of owned tsnglb fixed assets 16,926 17,537 Tru8te• None of the Iruslees lor any persons o)nnecieLI wi¢h Iheffjl received any remuner8b.on or benefits frorn the ¢h8rity during the year. 10 Em0Y0S The averaoe monthly number of employees duritYJ the yeaf was: 2025 Number 2024 Numbar EM0yrn0nI eosts 2025 2024 W8ges and salaries Social security costs Oth8f P8nsion costs 91,276 446 2,076 87,492 822 1,834 93,798 90,148 There w8re no 8mploye85 wtrK)s8 annual r8mun8ration was mor8 than £60.(K)O.
Docush)n Envelope ID 4B076E2E.2480-83C&825F.A67941515C8F NEWBUILDINGS COMMUNITY & ENVIRONMENTALASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2025 11 Taxatlon The charity is exempt from taxation on its tIvItieS because all its incclne is applied for charitsble purposes. 12 Tangible fixed assets Freehold land Fixtures and and buildings fithng5 Total Cost At 1 January 2025 804,477 130,862 935,339 Al 31 December 2025 804.477 130,862 935,339 D•pr•clatlon and Smpalmi•nt At 1 January 2025 Depreciation charged in thtr year 382.272 16.090 127.885 836 510,157 16,926 Al 31 Dmber 2025 398,362 128,721 527,083 Carrylng amount At 31 Decfjmber 2025 406.115 2,141 408,256 Al 31 December 2024 422.205 2,977 425,182 13 Investment property 2025 Falr valu• At 1 January 2025 and 31 December 2025 240,000 Inv&stmenl woperty ¢omw$&s units at Vi¢loria Road. Th& lair value of the investmont property has bgtrn amved at tsn the basis of a valuation at open market value camed out on 18th May 2017 by Paul O'Keefe IPAV, who is independent of charity. The trustees are of the view that this represents fair value at 31st December 2025. 14 Oebtors 2025 2024 Amounts falllng due wlthln one year: Other debtors 1,500 1,501 12
Docush)n Envelope ID 4B076E2E.2480-83C&825F.A67941515C8F NEWBUILDINGS COMMUNITY & ENVIRONMENTALASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2025 15 Cr•dltors: amounts falllng duè wlthln on• yèar 2025 2024 Other taxation and social security Other creditors ArualS and deferred incxjme 2.878 24,566 9,226 910 24,147 12,477 36,670 37,534 16 Rotir•ment b•n•fit 8ch•m•s 2025 2024 oofined contrlbutlon schem Charge to profil or loss in respect ofdefined contribution heM83 2,076 1,834 The chanty operates a defined contribution pension scheme for all qvalfying employees. The assets of the scheme are held Separately from those ol the charity in an independenuy administered fund. 17 Re¥trlct•d fund8 Th8 rèstriet8d funds of the charity comprise Ihè unexpended balan¢a$ of d¢)n8tion$ 8nd grants held on trust subject to specifie conditsons by donors as to how they may be used. At 1 January 202S Incomlng r•sourcos R•sourc•s •xpendod At31 Oecomber 2025 Land & Buildings funded by govemm&nt lnts Investment Property funded by govemrnenl grants DAERA WHSCT Education Authority Eglinton Communty Windlarm Community BBC Children in Need Th8 National Lottery 419,004 116,0001 403,004 185.989 449 185,989 241 12081 17,3021 197,8301 11,1521 14,2301 7.302 97.830 1.152 2.430 5,000 20,000 1,800 5,000 120,0001 607.242 133.714 1146,7221 594,234 13-
Docush)n Envelope ID 4B076E2E.2480-83C&825F.A67941515C8F NEWBUILDINGS COMMUNITY & ENVIRONMENTALASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2025 17 Restricted funds (Continued) Previou5 year= At 1 January 2024 Incomin9 r•soure•s Resources •xp•ndod At31 D•C•mr 2024 Land & Buildings fvnded by govemmtrnt gants Investment Property fvnded by govemment grants DCSDC RAPIO WHSCT Education Authority DAERA Eglinton Communty Windlarm Community 435.001 115,9971 419,004 185.989 185,989 7.200 3,117 6,871 105.725 17,2001 13,1171 240 433 657 1,665 {106,1581 12081 12,3301 449 665 1.800 1,8 623,985 125,378 1142,1211 607,242 18 Unr•strlct•d lunds The unrestricted funds of Ihe chanty comprise the unexpended balances of donations and grants which are not subject to Specific c4jndits.ons by donors and gran¢ors as lo how they may be used. At 1 January 2025 Incomln9 r¥$our¢¥• Resource• ¥xp•ndod At31 D•¢•mber 2025 General lunds 76.851 59,912 152,5661 64,177 Prevlous ar. At 1 January 2024 Incomlng resources R•sourc•s expended At31 December 2024 Gener81 lunds 80,136 50,900 154,1851 76,851 14-
Docush)n Envelope ID 4B076E2E.2480-83C&825F.A67941515C8F NEWBUILDINGS COMMUNITY & ENVIRONMENTALASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2025 19 Analysls of n•t ass•ts bètwo•n fvnds Unr85tricted fvnds 2025 Restricted funds 2025 Total 2025 At 31 D•eamr 202S: Tangible assets Investment properties Current a55eWlliabiliD'esl 4.826 54.011 25.340 403,430 185,989 4,815 408,256 240,000 30,155 84.177 594,234 678,411 Unrnstrlct•d funds 2024 Rèstrlet funds 2024 Total 2024 At 31 o•c•mr 2024: Tangibl8 a55els Investment properties CUrn1 as$&tsllliabilitse$l S.$45 54.011 17.295 419,637 185,989 1,616 425,182 240,000 18,911 76.851 607,242 684,093 20 R•lat•d party transactlon• There were no disd0sae relaled party Iransaclions during the year12024- none). 15-