Docush)n Envelope ID 4B076E2E.248N3C&825F.A6794l51￿F
Company registration number N1037395 (Northem Ireland)
Charity regi$tr4tion number 101374 (Northem I￿land)
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 P￿sent their annual report and financial statements for the year ended 31 December 2025.
The financial statements have been p￿pa￿d 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 p￿ParIng their accounts in
accordance with the Finanoial Re￿rting 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$wbuildin95 Cornmunity and Environmentsl A￿(x)8tion wgrks alongside stalutgry authoritie5, voluntary
organisalions and with thè supporl ol local residènts lo promotè goc#J health and ralièva povèrty and sicknass. Tha
centre as a hub provides facilitiès lo anhancè soaal wellam. fac￿atIOn, educat￿n, trainin9 and othèr laisura tim
occupation.
Achlevem•nt8 and porfomianco
Newbuildin9s Community and Environmèntsl Associalion provx1es a widè fanga of sèNicès and programmès to
support the needs of the local community.
The organisation delivers youth provisKJn to over 2(￿7 registered young peo￿6 aged 4 . 18. The youth club
operates four evenings per week and offers slnjclured programmes focused on mental and physical health, safety
and stability. environmental awareness. dirnale issues. and the wmplelion ol accredited courses. In addition to
youth services. the centre offers Pilales classes weekly which are open lo all members of the community. A
daytime luncheon club is a150 held re9ularfy, whose attendees are prowded with a hot meal, dessert, tea and
biscuits. This initiativa ￿8y$ 8 kèy rol6 in reducing social isolalitsn among oldér mèmbers ol thè community. A
women's group metrts every Thursday, offering a var*ty 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 f￿tball. badminton, and cricket. as well as comrnunity events such as birthday parties.
Flnanclal revlew
Newbuildings Community and Environmental A$S￿l8t10n 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 audit￿1 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 I￿land) 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 rO￿r￿S 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 p￿Paring 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 r￿ded 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 D1￿CtionS 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 Incom￿1*Xp*ndItUr*￿ •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 requ1￿men1 coniained in section 477 C*f the Companies Act
2006, for the y88r ènd¥d 31 De¢èmbèr 2025.
The direetors ackn0￿e￿9e 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 Informa￿an
Néwbuildings Community & Environmental Assouats"on is a private cotnpany limited by guarantee
incowrated in Northern Ireland. The regisle￿d 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 tr￿lee5
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 dr￿orS 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 r￿lpt. 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 Grft￿d 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 meaS￿red 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 attribut3￿e 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 ￿$1 or v81uats'on, nel of
dtrpreGiaU¢n and any impaiment losses.
Depreciation 15 recognised so as to write off the cosl or valuation of assets less Iheir residual values over their
useful lives on the loll¢)wing bases..
Freehold land and buildings
Fixturès and fittings
2% straight line
20% straight Iing
The gain or loss arising on the dispos81 ol an as5el is deternined as Ihe dIffe￿nCe belMeen the Sale proceed8
and the ¢arrying value ol the asset, and is re¢ogni$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 acc￿nted 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 Ind￿tiOn
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 o￿lgationS 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 reVis￿n 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 Unrestrl￿ed
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 Em￿0Y0*S
The averaoe monthly number of employees duritYJ the yeaf was:
2025
Number
2024
Numbar
EM￿0yrn0nI 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 D￿mber 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
A￿rualS 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 l￿nts
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•m￿r
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•eam￿r 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•m￿r 2024:
Tangibl8 a55els
Investment properties
CUr￿n1 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 disd0sa￿e relaled party Iransaclions during the year12024- none).
15-