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← Newlands Community Development Trust

2025-07-31-accounts

NEWLANDS COMMUNITY DEVELOPMENT TRUST

Scottish Charity No. SC 039447

Company No. SC 328243

:

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

NEWLANDS COMMUNITY DEVELOPMENT TRUST 1. a

.

Report of the Directors For the Year ended 31 July 2025

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||||||| |---|---|---|---|---|---| |Directors:| |D|Anderson| |JN|Hall| |G|McGregor| |R|J|Prady| |S|Rose| |N|Roberts| |Company|Secretary:|N|Roberts| |Bankers:|Royal|Bank|of Scotland| |239|St|John’s|Road| |Edinburgh| |EH12|7XB| |Independent|Examiner:|Christopher|Spalding|CA|(ICAS)| |James|Anderson|&|Co| |Chartered|Accountants| |Pentland|Estate| |Straiton| |Edinburgh| |EH20|9QH| |Solicitors:|Turcan|Connell| |Princes|Exchange| |1|Earl|Grey|Street| |Edinburgh| |EH3|9EE| |Registered|Office:|The|Newlands|Centre| |Romanno|Bridge| |West|Linton| |Peeblesshire| |EH46|7BZ| |Company|Registration|No:|SC|328243| |Charity|Registration|No:|SC|039447| |Governing|Document:|Articles|of Association|

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NEWLANDS COMMUNITY DEVELOPMENT TRUST

Report of the Directors

For the Year ended 31 July 2025

The trustees who are also directors present their annual report and financial statements of the charity for the year to 31 July 2025.

The financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006, the Memorandum and Articles of Association, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of ireland (Charities SoRP FRS102).

Objectives The company was formed for the public benefit of the communities of Blyth Bridge, Dolphinton, Kirkurd, Lamancha, Leadburn, Mountain Cross, Newlands, Romanno Bridge and West Linton to promote and advance for the benefit of all inhabitants of these communities, education, the environment, the community, training and the advancement of personal capacities of young people.

Newlands Centre is a purpose built, multi-functional facility for the benefit of the entire community, developed by the Newlands Community Development Trust (NCDT) with support and funding from a range of organisations.

Achievements and Performance

| The Centre is used by the community for a variety of sport and leisure activities and for hire for functions. The adjacent local Newland Primary School uses the Centre for children’s gym lessons, lunches, concerts and the facility is used by the Nursery/Playgroup and the after School Club. This year has again seen the Centre continue being used by the local school and : a range of community groups using the Centre for a variety of community activities and private functions. | Centre hires have decreased in the year to July 2025 by over £5,000 compared to 2024. The Board was aware of some confusion in the community as to whether the Centre was operating on a “business as usual” basis following the departure of the Centre Manager in March 2025 and this led to a decrease in bookings and a corresponding reduction in income for that period. Staff were recruited and in place by the end of August 2025 and the Board expects the income to recover. The Easter and Summer camps for children operating over the school holiday periods continue to be a success with significant contributions to Centre income.

During the year the Renew Crew, established in 2021, was able to continue to refurbish and recycle obsoletes computers and laptops. Sales of these generated an income contribution of £967. The community growing project, establishing skills in growing vegetables and promoting healthy eating funded by the Platinum Jubilee Grant scheme, ended in 2024 and no similar projects have been taken on.

Financial Review

The financial statements follow on pages6 to 15.

Total income for the year amounted to £135,284 (2024: £133,974). The receipt of a restricted grant meant the total was similar despite unrestricted income being lower due to a reduction in Centre hires of approximately £5,000 and a reduction in Other Trading Activities income of nearly £10,000. The latter was attributable to reduced income for the children’s summer camps. Total expenditure for the year amounted to £200,335 a decrease of approximately £24,000 from the 2024 total. The decrease was mostly due to a reduction in expenditure on restricted fund projects and a reduction in salary costs, offset by a significant rise in Heating and Lighting costs which increased by approximately £11,000 since 2024.

An overall deficit of £65,051 was recorded compared to a deficit of £90,849 in 2024. The deficit was caused by the reduction in unrestricted income combined with expenditure on grant funded projects as most of the income for these projects had been received in prior years. The overall deficit on restricted activities amounted to £50,158 and the unrestricted fund deficit was £14,893, compared to an unrestricted fund surplus of £6,1 11 in 2024.

Reserves

;

The directors aim to build up sufficient unrestricted reserves to cover the Centre’s normal operational running costs for a minimum three month period. The accumulated unrestricted fund stands at £164,294 which is well over a year’s operating costs. The total of the accumulated restricted funds at 31 July 2025 was £1,178,524 as detailed in Note 18 of the financial statements.

NEWLANDS COMMUNITY DEVELOPMENT TRUST

.

Report of the Directors (continued) For the Year ended 31 July 2025

Business Outlook

Newlands Centre is a vibrant community hub and has been well used by community groups and community members of all ages since it was built in 2012. The Board has continued to strive to achieve a self-financing facility, but financial sustainability has continued to be a challenge over the years. The Board has an arrangement with the local authority as the anchor tenant which sees the agreement for the local Primary School to use the Centre until 2031. Part of this arrangement sees the local authority take on some of the larger risks relating to costs for the maintenance and replacement of plant and key equipment in the Centre. Discussions have taken place with the local authority about increasing the Centre rent paid by it to alleviate the impact of substantial rises in utility costs. These discussions are ongoing

The year to July 2025 saw some major changes to Centre operations with the resignation in March 2025 of the Centre Manager. The Board used the period immediately thereafter to assess the resources required to operate the Centre and which culminated in a new staffing structure being put in place at the end of August 2025. Although Centre use continues the Board is keen to develop opportunities for more commercial hires during the year, to help bolster income from community use. Recent rises in inflation and escalating energy costs continue to pose real threats to the continued viability of the Centre going forward. Discussions continue with Scottish Borders Council and grant funders in exploring how the current LPG heating system can be replaced with not only “greener” technology but also a more cost efficient solution. Despite the inflationary and other challenges, the Board is satisfied that Newlands Community Development Trust is a going concern as at the date of approval of these financial statements.

Reference and Administrative Details

The information relating to Newlands Community Development Trust is contained on page 1. The directors who served during the accounting year and to the date of this report are listed,

Structure Governance and Management

Governing Document

Newlands Community Development Trust is a charitable company limited by guarantee and is governed by Articles of Association adopted in June 2022, to put in place modern articles which better suited the Trust's operations but also to enable wider activities to be explored and developed for the community. The liability of each member is limited to £1. It is a registered charity with the Office of the Scottish Charity Regulator (OSCR).

Appointment of New Directors

Directors are appointed in accordance with the terms of the Memorandum and Articles of Association.

Recruitment of New Directors

The Directors are recruited to maintain a balance of skills within the Board. Most appointments come from parties who already know the work of the company.

Induction and Training of Directors

New directors are briefed on their legal obligations under charity law, the content of the Memorandum and Articles of Association, the committee and decision-making processes, and recent performance of the charity. Directors are encouraged to attend appropriate external training events where these facilitate the undertaking of their role.

Structure The Board of Directors make policy decisions and carry out financial management. The Directors meet at least every two months to receive reports on management issues and financial reviews. The Centre Manager is responsible for the day to day running of the Centre,

Key Management Remuneration Policy

The key management of the company during the year consisted of the Centre Manager. His salary is set each year with regard to equivalent positions in similar organisations.

NEWLANDS COMMUNITY DEVELOPMENT TRUST

A.

:

Report of the Directors (continued) For the Year ended 31 July 2025

Risk Management

The NCDT Board is keenly aware of the risks faced by the Trust, and these can be broadly categorised into two main areas:

The Board has health and safety policies in place to protect its staff and customers who use the facilities which includes training and clear instructions and signage. In addition, the Trust maintains a range of insurance cover to protect the building, contents, staff, customers and visitors to the Centre.

The ongoing viability of the Centre and also now the old Newlands Hall, remain a key continuing focus for NCDT. This position has been exacerbated by recent high inflation and rises in utility costs.

Statement of Directors Responsibilities

The directors are responsible for preparing the Directors’ Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

By Order of the Board

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AP
JN Hall
Director
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9 April 2026

NEWLANDS COMMUNITY DEVELOPMENT TRUST

Independent Examiner's Report to the Trustees of Newlands Community Development Trust

| report on the accounts of the charity for the year ended 31 July 2025 which are set out on pages 6 to 15.

Respective responsibilities of trustees and examiner

The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) - (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44 (1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of Independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 | do not express an audit opinion on the view given in the accounts.

Independent examiners statement

In the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended) and

    • — to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended)

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Christopher Spalding C.A. (ICAS) James Anderson & Co Chartered Accountants Pentland Estate STRAITON EH20 9QH

9 April 2026

NEWLANDS COMMUNITY DEVELOPMENT TRUST

Statement of Financial Activities (Incorporating Income & Expenditure Account) For the Year ended 31 July 2025

Notes Unrestricted
Fund		 Restricted
Funds		 Total
2025		 Total
2024
£ £ £ £
Income from
- Donations and grants
- Charitable activities		 3
4		 1,293
59,758		 16,950
-		 18,243
59,758		 -
65,059
- Othertrading activities
- Investment income		 5
6		 47,650
8,654		 967
-		 48,617
8,654		 59,619
9,178
- Other income 7 42 - 12 118
Total Income 117,367 17,917 135,284 433,974
Expenditure on
Raising funds		 8 5,432 - 5,432 339
Charitable activities
- Centre operation
- Other
- Depreciation		 9
9
12		 123,328
-
3,500		 -
200
67,875		 123,328
200
71,375		 123,593
27,574
73,317
Total Expenditure 132,260 68,075 200,335 224,823
NetIncome / (Expenditure) 10 (14,893) (50,158) (65,051) (90,849)
Transfers betweenfunds - - - -
Netmovementinfunds (14,893) (50,158) (65,051) (90,849)
Reconciliation of Funds
Balances 31 July2024 179,187 1,228,682 1,407,869 1,498,718
Balances31July2025 18 164,294 1,178,524 4,342,818 1,407,869

The results set out above derive wholly from the continuing operations of the charitable company. It has no recognised gains or losses other than as stated above.

NEWLANDS COMMUNITY DEVELOPMENT TRUST SC 328243 $$

Balance Sheet As at 31 July 2025

Notes 2025 2024
£ £
Fixed assets
Tangible assets
Investment asset
Intangible assets		 12
13
14		 953,582
205,188
28,000		 1,015,765
205,188
31,500
1,186,770 1,252,453
Current assets
Debtors
Cash at bank		 15 47,266
145,953		 37,784
156,265
193,219 194,049
Creditors
Amounts falling due within one year 16 37,171 38,633
Netcurrentassets 156,048 155,416
Total assets less current liabilities 1,342,818 1,407,869
Capital and reserves
Unrestricted fund
Restricted funds		 18
18		 164,294
1,178,524		 179,187
1,228 682
Totalfunds 1,342,818 1,407,869

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The financial statements on pages 6 to 15 have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies and were approved by and signed on behalf of the Board of Directors on 9 April 2026.

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/Apprten JN Hall Director
wn fe D Anderson Director
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NEWLANDS COMMUNITY DEVELOPMENT TRUST

Notes to the Financial Statements

For the Year ended 31 July 2025

  1. Statutory Information

Newlands Community Development Trust is a private company, limited by guarantee with charitable status and registered in Scotland. The company’s registration number and registered office address can be found on the Reference and Administrative Details page.

The presentation currency of the financial statements is the Pound Sterling (£).

  1. Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Basis of accounting

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (Charities SoRP FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Newlands Community Development Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

Going concern

The financial statements have been prepared on a going concern basis as the directors believe that no material uncertainties exist. The directors have considered the level of funds held and the expected level of income and expenditure for 12 months from the date of authorising these financial statements and believe that the charity will be able to continue as a going concern.

Donated services

In accordance with the Charities SoRP (FRS 102) general volunteer time is not recognised in the financial statements.

Income

Income is attributable to one charitable activity which is the provision of a facility for use by the local community for sport, leisure and functions. All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds; it is probable that the income will be received and the amount can be measured reliably. Income is stated at the fair value of the consideration received or receivable excluding discounts, rebates and value added tax where applicable.

Income from hire of the facilities is recognised over the term of the hire. Income from the provision of services is recognised as the services are provided. Income received in advance is deferred until the criteria for income recognition are met.

Donations and grants are recognised when they have been communicated in writing with notification of both the amount and settlement date. In the event that a donation or grant is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

Expenditure

Expenditure is recognised as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Expenditure is classified under the following activity headings:

Costs of raising funds comprise the costs of specific events held, external support for grant applications and operating costs of the investment property.

Expenditure on charitable activities includes the costs of operating and maintaining the centre together with other activities undertaken to further the purposes of the charity and their associated support costs.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

NEWLANDS COMMUNITY DEVELOPMENT TRUST

Notes to the Financial Statements For the Year ended 31 July 2025

2. Accounting Policies (continued)

Fund accounting

Unrestricted funds can be used on any activity within the charitable objectives of the charity.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is in note 17 to the financial statements.

Tangible fixed assets and depreciation

Expenditure is capitalised as a fixed asset where it represents either a new asset or an enhancement to an existing asset. Depreciation is provided at the following annual rates and charged to the appropriate Restricted Fund in order to write off each asset over its expected useful life less estimated residual value.

Land No depreciation Buildings 30 years straight line Furniture & equipment 20% reducing balance Storage shed 10 years straight line

Investment property

The market value of the investment property is measured on the balance sheet date and any change in the market value is recognised in the Statement of Financial Activities in the year in which it arises.

Intangible assets

Expenditure is capitalised as a fixed asset where it represents either a new asset or an enhancement to an existing asset. Amortisation is provided at the following annual rates and charged to the appropriate Fund in order to write off each asset over its expected useful life less estimated residual value.

Goodwill

10 years straight line

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset’s cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Debtors

Trade and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any discounts due.

Bank and cash

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

NEWLANDS COMMUNITY DEVELOPMENT TRUST

Notes to the Financial Statements For the Year ended 31 July 2025

2. Accounting Policies (continued)

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts due.

Taxation

The company has charitable status, and its activities are exempt from corporation tax. It suffers input VAT on some of its expenditure which it is unable to recover.

2025 2024
3. Donations and grants £ £
Knot Grant 750 -
LNKCC 43 -
Tesco 500 -
Unrestricted fund 1,293 -
Netherurd Hall Fund — restricted fund 16,950 -
Total 18,243 -
4. Charitable activities
Newlands Centre hires - unrestricted fund 59,758 65,069
5. Othertrading activities
Feed In Tariff income 1,114 1,888
Minibus hires 1,430 2,532
EV Charging point income - 303
Children’s activity camps 41,846 51,500
Sporting Activities 1,966 2,905
Fundraising Income 1,294 60
Unrestricted fund 47,650 59,188
Renew Crew - Sale of Refurbished Computers - restricted fund 967 431
48,617 59,619
6. Investment income
Bank interest 1,960 2,253
Newlands Hail rental income 6,694 6,925
Unrestrictedfund 8,654 9,178

NEWLANDS COMMUNITY DEVELOPMENT TRUST

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:

Notes to the accounts

For the Year ended 31 July 2025

|

2025 2024
£ £
7. Other Income
Miscellaneous 12 118
12 118
8. Cost of generating funds
Fundraising events 1,862 -
Newlands Hall expenditure 1,433 185
Advertising 2,137 154
Unrestricted fund 5,432 339
9. Charitable activities
Centre operation
insurance 4,108 3,816
Salaries 27,381 41,284
Minibus running costs & Insurance 1,496 3,440
Heating & lighting 35,081 24,198
Water rates 1,485 4,789
Telephone and internet 1,618 1,666
Cleaning costs & refuse disposal 792 374
Maintenance& sundry items 2,516 2,340
Computer supplies
Postage & stationery
Events, event holders & entertainers		 33
210
1,536		 -
349
4,086
Licences 249 283
Accounting software
Subscriptions
Bank charges & interest		 393
338
396		 422
349
419
Independent examiner 1,350 1,250
Bookkeeping 2,325 1,868
Children’s activity camps
Consultancy		 40,189
1,200		 32,594
-
Electrical charging
General		 -
296		 66
-
Training 95 -
Travel & Subsistence 38 -
Platinum Jubilee - Growing Communities running costs 203 -
Unrestricted fund 123,328 123,593
Renew Crew 200 3,561
Platinum Jubilee - Growing Communities running costs - 11,608
Platinum Jubilee - Growing Communities salaries - 12,405
Restrictedfunds 200 27,574

:

NEWLANDS COMMUNITY DEVELOPMENT TRUST

Notes to the accounts

For the Year ended 31 July 2025

2025 2024
10. Net incoming resources £ £
These are stated after charging:
Amortisation - General Fund 3,500 3,500
Depreciation - Electric Minibus Fund 8,349 10,437
Depreciation - Property Fund 59,351 59,162
Depreciation - Renewable Energy Fund 175 218
Independent examiner's fee 1,350 1,250
11. Staff costs
Wages & salaries 26,529 52,606
Social security costs 412 -
Pension contributions 440 1,083
27,381 53,689
The average weekly number ofemployees during the year was:
Centrestaff 2 4

No staff member is remunerated at a level in excess of £60,000. Pension contributions are made in respect of 1 (2024: 2) members of staff.

12. Tangible fixed assets

Tangible fixed assets
Land & Furniture & Motor
buildings equipment Vehicles Total
£ £ £
Cost
At 31 July 2024 1,698,550 86,160 73,845 1,858,555
Additions - 5,692 - 5,692
Written off - - - -
As at 31 July 2025 1,698,550 91,852 73,845 1,864,247
Depreciation
At 31 July 2024 736,798 73,894 32,098 842,790
Charge for year 55,933 3,593 8,349 67,875
Written back - - -
As at 31 July 2025 792,731 77,487 40,447 910,665
Net book value
As at 31 July 2025 905,819 14,365 33,398 953,582
Asat31July2024 961,752 12,266 41,747 1,015,765

Securities

Two standard securities have been granted over the Company’s land and buildings as follows:

Charge 1 - to secure all sums due or becoming due in favour of the Big Lottery Fund. Charge 2 - to secure £75,000 in favour of Scottish Borders Council.

NEWLANDS COMMUNITY DEVELOPMENT TRUST

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Notes to the accounts For the Year ended 31 July 2025

2025 2024
£ £
13. Investment property
Valuation at 31 July 2024 205,188 205,188
Revaluation - -
Valuation at 31 July 2025 205,188 205,188
14. Intangible Asset
Goodwill
£
Cost
At 31 July 2024 35,000
Additions -
As at 31 July 2025 35,000
Amortisation
At 31 July 2024		 3,500
Charge foryear 3,500
As at31 July2025 7,000
Net book value
As at 31 July 2025 28,000
As at31 July2024 31,500
2025 2024
15. Debtors
Grants receivable 16,950 -
Debtors
Prepayments		 29,316
1,000		 35,357
2 42
47,266 37,784
16. Creditors -amounts falling duewithinoneyear
Trade creditors 10,908 4,433
Accruals and deferred income 24,069 32,466
Other tax and social security 2,194 1,734
37,171 38,633
17. Deferred income
Deferred income comprises ofrentand activitycampfees received in advance.
Balance at31 July2024
Released to income from charitable activities		 19,470
(19,470)		 8,667
(8,667)
Amount deferred in year 11,888 19,470
Balanceat31July2025 11,888 19,470

NEWLANDS COMMUNITY DEVELOPMENT TRUST

Notes to the accounts For the Year ended 31 July 2025

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||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |18.|Statement|of|funds| |Year ended 31|July|2025|As|at|As|at| |31|July|Incoming|Resources|Fund|31|July| |2024|resources|expended|transfers|2025| |£|£|£|£|£| |Unrestricted|fund|179,187|117,367|(132,260)|-|164,294| |Restricted|funds| |Electric|minibus|41,747|-|(8,349)|-|33,398| |Fallago|fund|619|-|-|-|619| |Netherurd|Hall|fund|-|16,950|-|-|16,950| |Property|&|equipment|fund|1,184,549|-|(59,351)|-|1,125,198| |Renew|Crew|894|987|(200)|-|1,661| |||Renewable|energy|fund|873|-|(175)|-|698| |1,228,682|17,917|(68,075)|-|1,178,524| |Total|Funds|1,407,869|135,284|(200,335)|-|1,342,818| |||Year ended 31|July 2024|As|at|As|at| |||31|July|Incoming|Resources|Fund|31|July| |:|2023|resources|expended|transfers|2024| ||| ||Unrestricted|fund|173,076|133,543|(127,432)|-|179,187| |||Restricted funds| |Electric|minibus|52,184|-|(10,437)|-|41,747| |Fallago|fund|619|-|-|-|619| |Platinum|Jubilee|Fund|24,013|-|(24,013)|-|-| |:|Property &|equipment|fund|1,243,711|-|(59,162)|-|1,184,549| |Renew|Crew|4,024|431|(3,561)|-|894| |Renewable|energy|fund|1,091|-|(218)|-|873| |||1,325,642|431|(97,391)|-|1,228,682| |||Total|Funds|1,498,718|133,974|(224,823)|-|1,407,869| |||The|Unrestricted|fund|represents|the funds|which|the|charity|is|free|to|use|in|accordance with|its|charitable|objectives.|

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The Restricted funds are:

a) Electric Minibus - a green community transport project. b) Fallago fund - a grant for an outdoor gym and funding for barriers and related screening in relation to Covid-19. c) Netherurd Hall fund - a grant for projects that have operated to the benefit of the local primary school children. d) Property & equipment fund - grants received for the construction costs of the Newlands Community centre and facilities, Newlands Hall refurbishment, outdoor facility, various equipment grants, all less depreciation charged. A transfer of £5,281 was made for the balance of the cost of installing electric charging points. e) Renew Crew - a project to recycle unwanted and obsolete computer and electrical equipment. f) | Renewable energy fund - grants received for a photo voltaic system, less depreciation charged. g) Platinum Jubilee Fund - A grant to run a Growing Communities project promoting growing vegetables and healthy eating.

NEWLANDS COMMUNITY DEVELOPMENT TRUST

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Notes to the accounts

For the Year ended 31 July 2025

19. Analysis of net assets between funds
Yearended31 July 2025 Net current
Fixed assets assets Total
£ £ £
Unrestricted fund 28,000 136,294 164,294
Restricted funds
Electric minibus 33,398 - 33,398
Fallago fund - 619 619
Netherurd Hall fund - 16,950 16,950
Property & equipment fund 1,124,674 524 1,125,198
Renew Crew - 1,661 1,661
Renewable energy fund 698 - 698
1,158,770 19,754 1,178,524
Total Funds 1,186,770 156,048 1,342,818
Yearended 31 July2024 Net current
Fixed assets assets Total
£ £ £
Unrestricted fund
General reserve 31,500 147,687 179,187
Restricted funds
Electric minibus 41,747 - 41,747
Fallago fund - 619 619
Property & equipment fund 1,178,333 6,216 1,184,549
Renew Crew - 894 894
Renewable energy fund 873 - 873
1,220,953 7,729 1,228,682
TotalFunds 1,252,453 155,416 1,407,869

| 20. Related parties | No director received any remuneration for services as a director or reimbursement of expenses during the year (2024: nil). | During the current year ended 31 July 2025 the company purchased portable floodlights and a generator for £1,442 from a farm, the sole proprietor of which is Mr Alexander Anderson, and who is the father of one of the Directors, Mr David Anderson. (2023, chairs were purchased from Mr David Anderson for £198). The Board was satisfied that each purchase was on normal commercial terms.