E-Sign ID: a74926de-55ee-493d-a67e-bf905dd28b0e
Charity registration number: 109141
Newcastle Harbour Heritage Association
Annual Report and Financial Statements
for the Year Ended 30 June 2025
E-Sign ID: a74926de-55ee-493d-a67e-bf905dd28b0e
Newcastle Harbour Heritage Association
Contents (continued)
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 to 12 |
E-Sign ID: a74926de-55ee-493d-a67e-bf905dd28b0e
Newcastle Harbour Heritage Association
Reference and Administrative Details
Trustees Damian Joseph McConkey Shona Collins Selena McConkey Catherine Trainor Campbell Miller Declan Murray Seamus McConkey Charity Registration Number 109141 Principal Office 34 Sunningdale Drive Newcastle Co Down BT33 0QJ Independent Examiner KPS Accountants Limited 50A Main Street Newcastle Co. Down BT33 0AD
Page 1
E-Sign ID: a74926de-55ee-493d-a67e-bf905dd28b0e
Newcastle Harbour Heritage Association
Trustees' Report
The trustees present the annual report together with the financial statements of the charity for the year ended 30 June 2025.
Structure, governance and management
Nature of governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The annual report was approved by the trustees of the charity on 27 April 2026 and signed on its behalf by:
S M
Selena McConkey
......................................... Selena McConkey Trustee
S McConkey
......................................... Seamus McConkey Trustee
Page 2
E-Sign ID: a74926de-55ee-493d-a67e-bf905dd28b0e
Newcastle Harbour Heritage Association
Independent Examiner's Report to the trustees of Newcastle Harbour Heritage Association
I report to the trustees on my examination of the accounts of Newcastle Harbour Heritage Association for the year ended 30 June 2025.
Responsibilities and basis of report
As the charity trustees of Newcastle Harbour Heritage Association you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northern Ireland) 2008. You are satisfied that the accounts of Newcastle Harbour Heritage Association do not require an audit under section 65(2) of the Act and that an independent examination is needed.
I report in respect of my examination of the Newcastle Harbour Heritage Association's accounts carried out under section 65 of the Charities Act (Northern Ireland) 2008. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act (Northern Ireland) 2008. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.
Independent examiner’s statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept as required by section 63 of the 2008 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.
-
there is further information needed for a proper understanding of the accounts to be reached.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. N Toner
Nicole Toner
...................................... Nicole Toner ACCA KPS Accountants Ltd 50A Main Street Newcastle Co. Down BT33 0AD
27 April 2026
Page 3
E-Sign ID: a74926de-55ee-493d-a67e-bf905dd28b0e
Newcastle Harbour Heritage Association
Statement of Financial Activities for the Year Ended 30 June 2025
| Unrestricted | Total | ||||
|---|---|---|---|---|---|
| funds | 2025 | ||||
| Note | £ | £ | |||
| Income and Endowments from: | |||||
| Donations and legacies | 12,519 | 12,519 | |||
| Charitable activities | 16,673 | 16,673 | |||
| Total income | 29,192 | 29,192 | |||
| Expenditure on: | |||||
| Raising funds | (1,074) | (1,074) | |||
| Charitable activities | (9,149) | (9,149) | |||
| Total expenditure | (10,223) | (10,223) | |||
| Net income | 18,969 | 18,969 | |||
| Net movement in funds | 18,969 | 18,969 | |||
| Reconciliation of funds | |||||
| Total funds brought forward | 20,976 | 20,976 | |||
| Total funds carried forward | 11 | 39,945 | 39,945 | ||
| Unrestricted | Total | ||||
| funds | 2024 | ||||
| Note | £ | £ | |||
| Income and Endowments from: | |||||
| Donations and legacies | 33,237 | 33,237 | |||
| Charitable activities | 737 | 737 | |||
| Total income | 33,974 | 33,974 | |||
| Expenditure on: | |||||
| Raising funds | (4,366) | (4,366) | |||
| Charitable activities | (15,636) | (15,636) | |||
| Total expenditure | (20,002) | (20,002) | |||
| Net income | 13,972 | 13,972 | |||
| Net movement in funds | 13,972 | 13,972 | |||
| Reconciliation of funds | |||||
| Total funds brought forward | 7,004 | 7,004 | |||
| Total funds carried forward | 11 | 20,976 | 20,976 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 11.
The notes on pages 6 to 12 form an integral part of these financial statements. Page 4
E-Sign ID: a74926de-55ee-493d-a67e-bf905dd28b0e
Newcastle Harbour Heritage Association
(Registration number: 109141) Balance Sheet as at 30 June 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | |||
| Fixed assets | |||||
| Tangible assets | 8 | 39,393 | 5,074 | ||
| Current assets | |||||
| Cash at bank and in hand | 9 | 2,027 | 16,623 | ||
| Creditors: Amounts falling due within one year | 10 | (1,475) | (721) | ||
| Net current assets | 552 | 15,902 | |||
| Net assets | 39,945 | 20,976 | |||
| Funds of the charity: | |||||
| Unrestricted income funds | |||||
| Unrestricted funds | 39,945 | 20,976 | |||
| Total funds | 11 | 39,945 | 20,976 |
The financial statements on pages 4 to 12 were approved by the trustees, and authorised for issue on 27 April 2026 and signed on their behalf by:
S M
Selena McConkey
......................................... Selena McConkey Trustee
S McConkey
......................................... Seamus McConkey Trustee
The notes on pages 6 to 12 form an integral part of these financial statements. Page 5
E-Sign ID: a74926de-55ee-493d-a67e-bf905dd28b0e
Newcastle Harbour Heritage Association
Notes to the Financial Statements for the Year Ended 30 June 2025
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
Newcastle Harbour Heritage Association meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Raising funds
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
Page 6
E-Sign ID: a74926de-55ee-493d-a67e-bf905dd28b0e
Newcastle Harbour Heritage Association
Notes to the Financial Statements for the Year Ended 30 June 2025 (continued)
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
| Asset class | Depreciation method and rate |
|---|---|
| Land & buildings | 3% straight line |
| Office equipment | 20% Straight line |
| Plant & machinery | 20% Straight line |
| Fixtures & fittings | 20% Straight line |
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Page 7
E-Sign ID: a74926de-55ee-493d-a67e-bf905dd28b0e
Newcastle Harbour Heritage Association
Notes to the Financial Statements for the Year Ended 30 June 2025 (continued)
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
2 Income from donations and legacies
| 2 Income from donations and legacies |
||||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Total | |||
| General | funds | |||
| £ | £ | |||
| Donations and legacies; | ||||
| Donations from individuals | 11,519 | 11,519 | ||
| Grants, including capital grants; | ||||
| Grants from other charities | 1,000 | 1,000 | ||
| Total for period ended 30 June 2025 | 12,519 | 12,519 | ||
| Total for period ended 30 June 2024 | 33,237 | 33,237 |
Page 8
E-Sign ID: a74926de-55ee-493d-a67e-bf905dd28b0e
Newcastle Harbour Heritage Association
Notes to the Financial Statements for the Year Ended 30 June 2025 (continued)
3 Expenditure on raising funds
a) Costs of generating donations and legacies
| a) Costs of generating donations and legacies | |||||
|---|---|---|---|---|---|
| Unrestricted | |||||
| funds | Total | ||||
| General | funds | ||||
| Note | £ | £ | |||
| Donations | 1,074 | 1,074 | |||
| Total for period ended 30 June 2025 | 1,074 | 1,074 | |||
| Total for period ended 30 June 2024 | 4,366 | 4,366 | |||
| Total | |||||
| costs | |||||
| £ |
4 Expenditure on charitable activities
| Unrestricted | |||||
|---|---|---|---|---|---|
| funds | Total | ||||
| General | funds | ||||
| Note | £ | £ | |||
| Activities undertaken directly | 6,359 | 6,359 | |||
| Allocated support costs | 1,928 | 1,928 | |||
| Governance costs | 772 | 772 | |||
| Total for period ended 30 June 2025 | 9,059 | 9,059 | |||
| Total for period ended 30 June 2024 | 15,473 | 15,473 |
Page 9
E-Sign ID: a74926de-55ee-493d-a67e-bf905dd28b0e
Newcastle Harbour Heritage Association
Notes to the Financial Statements for the Year Ended 30 June 2025 (continued)
5 Analysis of governance and support costs
Governance costs
| Unrestricted | ||||
|---|---|---|---|---|
| funds | Total | |||
| General | funds | |||
| £ | £ | |||
| Other fees paid to accountant | 756 | 756 | ||
| Allocated support costs | 16 | 16 | ||
| Total for period ended 30 June 2025 | 772 | 772 | ||
| Total for period ended 30 June 2024 | 2,759 | 2,759 |
6 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
7 Taxation
The charity is a registered charity and is therefore exempt from taxation.
8 Tangible fixed assets
| Land and | Furniture and | ||||||
|---|---|---|---|---|---|---|---|
| buildings | equipment | Total | |||||
| £ | £ | £ | |||||
| Cost | |||||||
| At 1 July 2024 | - | 6,063 | 6,063 | ||||
| Additions | 31,337 | 4,910 | 36,247 | ||||
| At 30 June 2025 | 31,337 | 10,973 | 42,310 | ||||
| Depreciation | |||||||
| At 1 July 2024 | - | 989 | 989 | ||||
| Charge for the year | 326 | 1,602 | 1,928 | ||||
| At 30 June 2025 | 326 | 2,591 | 2,917 | ||||
| Net book value | |||||||
| At 30 June 2025 | 31,011 | 8,382 | 39,393 | ||||
| At 30 June 2024 | - | 5,074 | 5,074 |
Page 10
E-Sign ID: a74926de-55ee-493d-a67e-bf905dd28b0e
Newcastle Harbour Heritage Association
Notes to the Financial Statements for the Year Ended 30 June 2025 (continued)
| 9 | Cash and cash equivalents | |||||||
|---|---|---|---|---|---|---|---|---|
| 2025 | 2024 | |||||||
| £ | £ | |||||||
| Cash at bank | 2,027 | 16,623 | ||||||
| **10 ** | Creditors: amounts falling due within one year | |||||||
| 2025 | 2024 | |||||||
| £ | £ | |||||||
| Accruals | 1,475 | 721 | ||||||
| **11 ** | Funds | |||||||
| Balance at 1 | Incoming | Resources | Balance at 30 | |||||
| July 2024 | resources | expended | June 2025 | |||||
| £ | £ | £ | £ | |||||
| Unrestricted funds | ||||||||
| General | 20,976 | 29,192 | (10,223) | 39,945 | ||||
| Balance at 1 | Incoming | Resources | Balance at 30 | |||||
| April 2023 | resources | expended | June 2024 | |||||
| £ | £ | £ | £ | |||||
| Unrestricted funds | ||||||||
| General | 7,004 | 33,974 | (20,002) | 20,976 |
Page 11
E-Sign ID: a74926de-55ee-493d-a67e-bf905dd28b0e
Newcastle Harbour Heritage Association
Notes to the Financial Statements for the Year Ended 30 June 2025 (continued)
12 Analysis of net assets between funds
| 12 Analysis of net assets between funds | ||||
|---|---|---|---|---|
| Unrestricted | Total funds | |||
| funds | at 30 June | |||
| General | 2025 | |||
| £ | £ | |||
| Tangible fixed assets | 39,393 | 39,393 | ||
| Current assets | 2,027 | 2,027 | ||
| Current liabilities | (1,475) | (1,475) | ||
| Total net assets | 39,945 | 39,945 | ||
| Unrestricted | Total funds | |||
| funds | at 30 June | |||
| General | 2024 | |||
| £ | £ | |||
| Tangible fixed assets | 5,074 | 5,074 | ||
| Current assets | 16,623 | 16,623 | ||
| Current liabilities | (721) | (721) | ||
| Total net assets | 20,976 | 20,976 |
13 Analysis of net funds
| 13 Analysis of net funds | |||||||
|---|---|---|---|---|---|---|---|
| At 1 July | Financing | At 30 June | |||||
| 2024 | cash flows | 2025 | |||||
| £ | £ | £ | |||||
| Cash at bank and in hand | 16,623 | (14,596) | 2,027 | ||||
| Net debt | 16,623 | (14,596) | 2,027 | ||||
| At 1 April | Financing | At 30 June | |||||
| 2023 | cash flows | 2024 | |||||
| £ | £ | £ | |||||
| Cash at bank and in hand | 6,576 | 10,047 | 16,623 | ||||
| Net debt | 6,576 | 10,047 | 16,623 |
Page 12
E-Sign ID: a74926de-55ee-493d-a67e-bf905dd28b0e
Newcastle Harbour Heritage Association
Statement of Financial Activities by fund for the Year Ended 30 June 2025
| Total | Total | |||
|---|---|---|---|---|
| Unrestricted | Unrestricted | |||
| Funds | Funds | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Income and Endowments from: | ||||
| Donations and legacies | 12,519 | 33,237 | ||
| Charitable activities | 16,673 | 737 | ||
| Total income | 29,192 | 33,974 | ||
| Expenditure on: | ||||
| Raising funds | (1,074) | (4,366) | ||
| Charitable activities | (9,149) | (15,636) | ||
| Total expenditure | (10,223) | (20,002) | ||
| Net income | 18,969 | 13,972 | ||
| Net movement in funds | 18,969 | 13,972 | ||
| Reconciliation of funds | ||||
| Total funds brought forward | 20,976 | 7,004 | ||
| Total funds carried forward | 39,945 | 20,976 |
This page does not form part of the statutory financial statements. Page 13
E-Sign ID: a74926de-55ee-493d-a67e-bf905dd28b0e
Newcastle Harbour Heritage Association
Detailed Statement of Financial Activities for the Year Ended 30 June 2025
| Total | Total | |||
|---|---|---|---|---|
| 2025 | 2024 | |||
| £ | £ | |||
| Income and Endowments from: | ||||
| Donations and legacies (analysed below) | 12,519 | 33,237 | ||
| Charitable activities (analysed below) | 16,673 | 737 | ||
| Total income | 29,192 | 33,974 | ||
| Expenditure on: | ||||
| Raising funds (analysed below) | (1,074) | (4,366) | ||
| Charitable activities (analysed below) | (9,149) | (15,636) | ||
| Total expenditure | (10,223) | (20,002) | ||
| Net income | 18,969 | 13,972 | ||
| Net movement in funds | 18,969 | 13,972 | ||
| Reconciliation of funds | ||||
| Total funds brought forward | 20,976 | 7,004 | ||
| Total funds carried forward | 39,945 | 20,976 |
This page does not form part of the statutory financial statements. Page 14
E-Sign ID: a74926de-55ee-493d-a67e-bf905dd28b0e
Newcastle Harbour Heritage Association
Detailed Statement of Financial Activities for the Year Ended 30 June 2025 (continued)
| (continued) | ||||
|---|---|---|---|---|
| Total | ||||
| Total | 1 April 2023 | |||
| Year ended 30 | to 30 June | |||
| June 2025 | 2024 | |||
| £ | £ | |||
| Donations and legacies | ||||
| Appeals and donations | 11,519 | 17,663 | ||
| Grants - other agencies | 1,000 | 15,574 | ||
| 12,519 | 33,237 | |||
| Charitable activities | ||||
| Sales of donated goods | 16,548 | 437 | ||
| Other income | 125 | 300 | ||
| 16,673 | 737 | |||
| Raising funds | ||||
| Fundraising costs | (1,074) | (4,366) | ||
| (1,074) | (4,366) | |||
| Charitable activities | ||||
| Insurance | (455) | (1,687) | ||
| Repairs and maintenance | (5,098) | (9,646) | ||
| Telephone and fax | (50) | - | ||
| Trade subscriptions | (141) | (54) | ||
| Charitable donations | (280) | - | ||
| Sundry expenses | (335) | (418) | ||
| Advertising | (90) | (163) | ||
| Printing, postage and stationery | - | (31) | ||
| Depreciation of freehold property | (326) | - | ||
| Depreciation of plant and machinery | (522) | (261) | ||
| Depreciation of fixtures and fittings | (888) | (425) | ||
| Depreciation of office equipment | (192) | (192) | ||
| Accountancy fees | (756) | (720) | ||
| Legal and professional fees | - | (2,022) | ||
| Bank charges | (16) | (17) | ||
| (9,149) | (15,636) |
This page does not form part of the statutory financial statements. Page 15
This Document has been Signed with a secure electronic signature via E-Sign.
Envelope Details
| Title | Newcastle Harbour Heritage Association |
|---|---|
| Author | KPS Newcastle (newcastleoffice@kpsca.co.uk) |
| Envelope Created on | Mon, 27 Apr 2026 12:20:00 |
| Envelope ID | a74926de-55ee-493d-a67e-bf905dd28b0e |
Document Details
| Title | Charity_Accounts_YE_30.06.2025_for_signing.pdf |
|---|---|
| Digital Fingerprint | 422a4092-2e54-47b4-bbb7-246a1d102895 |
Document Signers Scan/Click the QR Code to view signature information
| Name | Selena McConkey ~~ns~~ |
|---|---|
| selenamcconkey02@gmail.com | |
| Status | SIGNEDat Mon, 27 Apr 2026 14:04:28 BST(+0100) |
| Signature Fingerprint | abc44302-6ee4-4c6d-86ef-ebab8b0bb9eb |
| Name |
Seamus McConkey s.mcconkey63@gmail.com ~~_—~~ |
| Status | SIGNEDat Tue, 28 Apr 2026 17:52:06 BST(+0100) |
| Signature Fingerprint | 10577f2f-4bd2-49c0-bc95-9bf9a8480c0a |
| Name | Nicole Toner |
|---|---|
| ntoner@kpsca.co.uk | |
| Status | SIGNEDat Mon, 27 Apr 2026 14:30:21 BST(+0100) |
| Signature Fingerprint | 0bc131d1-96d2-45b9-a6ea-c7aabcca9b6a |
Document History
| Tue, 28 Apr 2026 17:52:07 | Seamus McConkeySigned the Document (IP: 86.176.20.72) |
|---|---|
| Mon, 27 Apr 2026 14:30:22 | Nicole TonerSigned the Document (IP: 176.35.87.129) |
| Mon, 27 Apr 2026 14:04:28 | Selena McConkeySigned the Document (IP: 82.132.216.89) |
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