NEW 2 YOU (AYRSHIRE)
FINANCIAL AND TRUSTEES REPORT
30 September 2022
Accounts
Charlty Number SC049917

NEW 2 YOU (AYRSHIRE)
YEAR ENDED 31 December 2021
CONTENTS
Trustees annual report
Independent examiner's report to the trustees
Statement of financial activities
Balance sheet
Notes to the financial ststements
Spreadsheets

NEW 2 YOU (AYRSHIRE)
TRUSTEES ANNUAL REPORT
YEAR ENDED 31 Docember 2021
Th¢ trustees p￿sent their r¢p)rt and the fll]ancial 5tat¢ments of thc charity for the year ¢nded 31
Decemb¢r 2021.
Reglstered eharfty name
New 2 You (Ayrshire)
Charity nllmb¢r
SC049917
Principal offi¢e
51 Main Str
Dunlop
KA3 4AF
Th¢ tru8tee8
The trust￿$ who served the charity during the period w¢r¢ as follows:

NEW 2 YOU (AYRSHIRE)
TRUSTEES ANNUAL REPORT {conUftu
YEAR ENDED 31 December 2021
IDdepeTrdent examlDer
STRUCTURE, GOVERNANCE AIW MANAGEM
Governing D￿ll￿ellt
The ChaTity is athninistered in a￿¢)thnce with th¢ tsrnis of the Constitution.
Recruitment and Appointment of Truste¢s
Th¢ Charity trustees are chosen from those volunteers from the commw)ity who ar¢ considered to have
the appropriate gifts and skills. Members of the local community are invited to volunteer and ar¢ then
appolnted as Intste¢s atth¢ Amiual G¢n¢ral M¢¢tin8. At the AGM on¢ third of the trustees will retire.
Orynisational Stru¢turt
The In￿tee$ are responsible for all mattffs Trn relation to th¢ Chority. The trusl¢¢s m¢et twice per year
and at other times as required. Day to day management is ¢arri¢d out by the offi¢¢ bearers and a
Management T¢am composed of the Chair. Secretsry and TTwurer.
The organisation's purN)s¢s are:
the prevention or relief of p)v¢rty amon8 people living or working in Ayrshi￿, by
providing: items and s¢rvi¢¢s to individuals in need andlor chariti¢s OT l)th¢r
organisations working to prevent or rtlieve poverty.
To achiev¢ these purposes we operats a Charity Shop in Stewarton which s¢lJs donated items at
&ffordabl¢ prftces and offers fr¢e items to persons in ne¢41 who either self-identify or are thrr¢d by local
organisattons. The profits fromth¢ Shop are donated, in the forniof grants to appropriate organisations
who ar¢ working to prevent or reliev¢ poverty. In 2021 these grants w¢K mad¢ to East Ayrshire Food
Bank
ACHIEVEME￿s AM) PERFORMANC
2021 wasanother challengingyear forourCh8rity asthe global COVID-19 pand¢mic contlnued. There
wer¢ periods when w¢ were unable to oper* our Shop and when we did Trop¢n there were significant
restrictions in place.
The ongoing pand¢mi¢ did however mean that we wer¢ the re¢ipients of a continued busin¢ss support
grants whioh have h¢lped to improve our financial slability and allowed us to ¢nsure that we have
r¢seryes of at least one year's rnmiing costs.
Our more prominent position close to th¢ cross in Stewarton oontinues to h&ve a positiv¢ impact with
posttive with donations and customers and volunteer nwnbers all increasin& We have b¢en able to
Provide toys, books, clothing and household goods to local people in need and we have mad¢ financial
donations to East Ayrshire Food Bank.
Whilst this has been challenging period to ￿tabliSh a new charty iti w¢ ¢ontinu¢ to feel positive about
the future as we hav¢ managed to establish an identity and a viable shop which will is now fa¢ilitsting
the rdistribution of donated items to peopl¢ in need and the raising of fimds to make grants to fulfil our
purposes.

NEW 2 YOU (AYRSHIRE)
TRUSTEES ANNUAL REPORT {¢onUnu&fj
YEAR ENDED 31 December 2021
FllYANCIAL REVIEW
Inwme for 2021 £33,963
This in¢lud¢d Covid gtints of £19,000 from Fast Ayrshire Coun¢il, and £10, 386 r¢s¢rY¢s.
Expenditkre for 2021 £15,001
It is th¢ Trustees policy to hold reseryes of approximatsly 12 months expenditurn (£10.444). At th¢
year end our reserye fund is £29,249
TRUSTEES, RESPONSIBILITES lly REIATION TO THE FINANCIAL STATEMXNTS
The charity trwste¢s are responsible for preparing a trnstee4 annual report and financial ststement in
accordance with applicablelawand UnitedKingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice).
Th¢ law appli¢abl¢ to charities in Swtland requires the charity trustees to prepare financial stst¢m¢nts
for each year whi¢h show a true and fair view of the state of affairs of the charity and of the incoming
resources and application of resour￿$, of th¢ charity for that period. In preparing the financial
st&tement4 the tru5te¢s are required to:
select suitsble a¢¢ounting policies and them apply them consist¢ntly'
observe the m¢thod and prin¢iple in the appli¢able Charities SORP.
make jud8ements and estimatss that are reasonable and prudent,
state whether applicable accounting standard and statements of rewmmended practice have been
followed, subject to 8ny departur¢s disclosed and explained in the financial statements:
prepare th¢ financial statements on the going concernbasis uo1¢5S It is inappropriats to presume that
the charity will ¢ontinue in operational ¢xist¢n¢e.
Th¢ tnlstees are responsible for keeping proper a¢¢ounting records whi¢h disclos¢ with re&wnable
acCUr￿Y at any tim¢ the financial w)sition of the charity and to enable them to ensure that the fllwicial
statement comply with the Charities and Trustee Invesknent (Scotland) Act 2005 and the Charities
A¢¢ounts (S¢otlaThJ) Regulations 2006 (as amended). They ar¢ also responsibl¢ for safeguarding th¢
&ssets of the charity and hence for tsking reasonable steps forth¢ prevention and detection of fraud and
or other irregularities.
Legislation in the United Kingdom governing th¢ preparing and dissemination of financial statement
may differ from l¢gislatton in oth¢r jurisdictions.
llYDEPENDE￿ EXAMINER
Alistatr Watt h&s been ap￿Inted a5 independent examiner for the ensuing year.
Si8n¢d on behalf of the trustees
Chait
NEW 2 YOU (Ayrshire)

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NEW 2 YOU
(AYRSHIRE)
YEAR ENDED 31 December 2021
I rewrt on the ac￿llnts for th¢ clwity for the year ended 31 D¢cember 2021 set out in th¢ attached
SPTeadslK¢ts.
The charity's trustees ore responsible forth¢ preparation of the aexounts in accord￿ with th¢ t¢rn]s of
the Charities and Trustee Jnv¢5tment (Scotland) Act 2005 and the Charities Accounts (S¢otlaJJd)
Regulations 2006.
The ¢harity tmstees consider that th¢ audit requirement of Regulation 10(IXa)to (c) of the Accounts
Regulations does not apply. It is my responsibility to examine the ac¢ounts as r¢quiTed under se¢tion
44(1)(C) of the Act and to ststs whether particul8r matters have come to my attention.
Bg8i8 of iDdependent ex8miner'8 report
My examination is ¢arried out in accoTdan¢¢ with Regulation 8 of the Charitie5 Accounts (Scotland)
Regulations 2006. An examtnation in¢ludes a review of the accountingrecords kept by the Gharity and
a ¢ompari80n of the accounts presenl¢d with those records. It also in¢lud¢s ¢onsideTation of any
unusual items or disclosures in the accounts 8nd s¢¢ks explanations from th¢ trJst¢¢s concerning such
matters. The proc¢dures und¢rtak¢n do not provide all the ¢viden¢e that would be required in an audit
and. ¢ons¢qu¢ntly, I do not express an audit opinion on the vi¢w given by th¢ accounts.
Indep¢ndent exAmIne￿$ r¢pDrt
In the course of my ¢xaminalion no tllatt¢r h&8 come to my attention:
. which gives me reasonable caus¢ to believ¢ that in any material respect th¢ requirements:
to k¢¢p ￿OuntingrCwrdS in accordance with Section44(IXa) of the 2005 A¢t and Regulation 4 of
the 2006 A¢counts Regulations, and
to prepare accounts which a¢cord with the accounting records and comply with R¢8ulation 8 of th¢
2006 Accounts Regulations have not b¢¢n m¢L or
2. to which, in my opinion, attenlion should be drawn in order to ¢nable a proper wid¢rstanding
of the accounts to be reached.

NEW 2 YOU (AYRSHIRE)
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 DECEPABER 2021
These financial stst¢nwnts have been prepawj in accorda￿ with the Financial Reportin8 Standard for
Smaller Entities (¢ffe¢tiv¢ January 2015).
These financial statements wer¢ approved bythe members of the committe¢ and authorised for issue on
the ...3019122....... and are signed on th¢ir behalf by:
Chair

NEW 2 YOU (AYRSHIRE)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 December 2021
ACCOUNTING POIICIES
B*si8 of accounthig
The financial statements have been prepared under the historical ¢ost wnv¢ntion, as modified by
the revaluation of certain fix¢d assets and inv¢stm¢nts m¢a5ured at market value. The fm8n¢ial
statements have been pr¢pared in accordance with the Financial Reporting Standard for Smaller
Entities (effe¢tive January 2015), and the requirements of A¢couDting and Rcporting by Charities:
Slatement of Recomm¢nded PTa¢tice applicableto charities prep￿Ingth¢Ir acwunts in accordan
with th¢ Finan¢ial Reporting Standard for sM￿l¢r Entries (effective January 2015) (SORP 2015).
Fund •ceountlng
All funds are classified as unrestri¢td fund* dcfjned as follows.
Unr¢strAct¢d fimds aT¢ ¢x*ble at the discretion of the tn￿te¢S in the furth¢r&nc¢ of the objeots
of th¢ charity. If parts of the unT¢stri¢ted funds are eammrkd at the dis¢retion of th¢ trustees for
particular purpose. they ar¢ designated as a s¢parate fvnd. This designation has an
administrative purpos¢ onty and does not legally Testrict th¢ trustees, disGretion to apply the fund.
Resourw expended
Expenditu￿ is re¢ognised on an a¢crnalsbasis asthe liability is incurred. Expenditure includ¢s
VAT which ¢annot be thlly re¢overed, and is reported as part ofthe expenditur¢to which itrelates:
Charitabl¢ expenditure comprises costs incurred by the charity in the delivery of its activiti¢8
and s¢rY1￿$ for its b¢nefi¢iaries. It in¢ludes both s>)sts that caft be all(￿ted dirdy to such
activities and those rA)sts of an Indi￿¢t nature n￿Sary to support them.
Support costs includ¢ those costs aswiated with meeting th¢ constitittional and statutory
T¢quir¢ments of the charity and include th¢ ind¢pendent ¢xamin¢rf$ fee and ¢osts linked to the
strat¢gi¢ maftagem¢nt of th¢ ¢harity.
All costs ar¢ allO￿ted between the exp¢nditure categori¢s of the SOFA on a basis designed to
refiect th¢ use of th¢ resource.
All fixed ass¢ts 8r¢ initialty rrtordd at wst.

NEW 2 YOU (AYRSHIRE)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 December 2021
ACCOiJWnNG POUCtES
In¢omlng re8ouNes
All incoming resources are included in the statement of financial activities when th¢ charity is
entitled to the income and the amount ¢an be quantified with r¢asonabk accura¢y. The ft?Ilowing
specific polici¢s are applied to P8rtAculaT ¢at¢gori¢s of income.
Voluntary income is rer¢iv¢d by way of grants and donations akd xs included in full in th¢
Stat¢ment of Financial A¢tiviti¢s when r¢¢¢ivable. Gran14 wher¢ ¢ntiil¢m¢nt 1$ not ¢onditional
on the deliv¢ry of a specific performance by the charity, are recogllis¢d when th¢ chaTity becomes
unconditionally ¢ntitled to the grant.
Tax8tlon
New 2 You (Ayrshi￿) is recognised as acharity forthe purposes of applicabl¢ taxation legislation
and is therefore not subiecttotaxation on its oharitable activities. The charity is not regist¢red for
VAT and resources ¢xp¢nded therefore include ir¢coverable iJ)PMt VAT.

APPENDfx2
ÈAierciariiynaMe tsElryoJ
New2You Ayrshlre
Recel
SC049917
OSCR
and payments accounts
Forthe ptyrtod
tmm
Scottish c￿rty Reguktor
J￿￿Ory
ZW21
OttembeT
20
Section A Statcinent ol rcceipls aiid payinci)ts
ExyndoiTrL•
P•mi•rÈ•nt
Total l￿dI
¢uimrrt wlo¢l
Total lund6 Id8t
full
nd¥
fvndty
tsra•r•#¢
A1 Rrt•l
DNstic
3,082
Grants
14100
19,1QO
11,800
4A14
R8t4pts
Gros8 tr8diry rec
Income
land bulldlr
Rontsfrtym l*trJ & bJ[￿r
A2 R•e•lpts froffl ag0rt&
a3,963
5&963
A3 Pym•rts
501
7,740
paymènts
INv8s1menl m￿llemAnte￿a1s
P4ymants rd8fin9dlrthtyc*aritai4&
8CtMlhs
Gr8nt$8nd dwBlor
Gov*manc* eo8t&
Auditlind￿Thj8nI •*mMIAtion
Lègd¢>Jsts
Alst￿ totsl
14ODI
A4 Payrnents telatlng toaMet•nd
Inw8tsm0nt m¢Mmorht•
Pord*sesoffjx•J8$8et¥
Purchosèof uwéstmthts
rot•lp•)7nWrf¥
15.001
I&M2
1Q386
A5Tran8f•rn to l (l*￿ThI fuDdB
SuJplu81(d•ffdO forjwr

PPENOIX2
New2You A rshlrè
Sectioii B St(ttenient of billaiices
SC049917
TDW¢urr•nt
eatsgod
00t￿r8
Bl C••bfvnd•
¢•har￿ ￿kt￿ll1 *lfrf
fPAg1
14J52
¢•th￿d ￿rIk bAkn¢•• at*Wolyotr
tt81
Dotolls
De￿1
Dfytalls
6 Con¥ng•rtithwitU9•
PdntNaTh•

AP￿4￿ 2
New2You Ayrshlre
SC049917
Section C Notes to the Accounts
Cl Ilature and purpo8• of
funds (ffmy be stated on
analyw offvnds
Fw*l$ •rè u*Jforthe orrdWofpo¥etyamrvJ p80th Ihfjng orvthing In Awsl4re. bywovidinig..
grants. #ems 8nd lo IrKI￿ldu8kn kn rwd •ndlortsrthes, ef oV*rorg8Twtsortsw￿￿￿ to pr￿￿10r
Tel￿ p)¥orty
Typo of a¢iivtty or proJgGt $upported
C2 Grants
East A hKe Food Bank
4500
Total
4SOO
C30 Tr￿ts￿ r•muneratlon
Ifno remuneTrbon was paid ViDdto onytha1itytr￿te8 OT PEr8￿1 ￿nneCtsd ￿ a
tnstee tm8sthk4 box (otheTh￿CompbtsgeththI 3b}
Authorlty under whiGh pald
Cab Tru8te• remunoratlon-
d•tsl
C4a Truth• ￿p•n￿$
If I￿9Xpen￿ p8KI lo any ¢h8rltytiu#ieèdurirpJ Ihe perfodlhon cros5 thts b
{01￿88 (x)m*k wtion4bl
114mb•rof
C4b Trusts• ex￿￿•0$.
d•tal
Nature of rglatlon8hl
Naturo of transactlon
•ThouThtW tyJl•larrtW•I
C6 Tran￿etIonS wlth tN¥tO•8
¢6 Othfftf Infonnatton
21 oxf r*Jrnlv¥slM 1)IN￿$
O￿arnber2007

New2You Ayv8hlrn
SC049917
Additional diialysi$111
kn•ty•l• ofr•¢elptswW pwn•nts
r*t•#t
3,1182
T*)IilkiiFyrfud
19,D
1Tr)
19,100
13
t4
Tclal
400
31
2f3
79
79
140
112
Elec
T•tyi
2Q4

SC049917
r.rt.btN¢t(O
ttund
Tgt*T
Tthl
Rwpt4frOMkndr￿
Gro61trqd￿Qrae4lrty
14
IU7•
Ewn¢esfwlfvi*
Grw￿dkn9 pvmrts
PayMni$ r￿91￿9￿11•￿tQchtr11Itlo¥ts1L
7fjD
ODI
14001
1•A

N•w2You Ayrnhlr•
SC049917
Ipjhd bkknv
Ror1¥tr￿n bujlljn
F￿￿￿e&ll0￿ whotthx¥J89S
rrnM•f•rntolltrornlfvhd•
olfvnd•