IRIS Accounts Production v24.3.2.46 Other Company accounts True false Pounds 13.6.23 30.6.24 30.6.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC7724892023-06-12SC7724892024-06-30SC7724892023-06-132024-06-30SC7724892023-06-12SC772489ns0:CharitableCompanyLimitedByGuarantee2023-06-132024-06-30SC772489ns15:PoundSterling2023-06-132024-06-30SC772489ns11:FRS1022023-06-132024-06-30SC772489ns11:IndependentExaminationCharity2023-06-132024-06-30SC772489ns11:SmallCompaniesRegimeForAccounts2023-06-132024-06-30SC772489ns11:FullAccounts2023-06-132024-06-30SC772489ns11:CharitiesSORP2023-06-132024-06-30SC772489ns16:EnglandWales2023-06-132024-06-30SC772489ns11:RegisteredOffice2023-06-132024-06-30SC772489ns0:Trustee22023-06-132024-06-30SC772489ns0:Trustee12023-06-132024-06-30SC772489ns0:Trustee32023-06-132024-06-30SC772489ns0:Trustee42023-06-132024-06-30SC772489ns0:Trustee52023-06-132024-06-30SC77248922023-06-132024-06-30SC77248932023-06-132024-06-30
REGISTERED COMPANY NUMBER: SC772489 (Scotland)
REGISTERED CHARITY NUMBER: 052618














Report of the Trustees and

Unaudited Financial Statements for the Period 13 June 2023 to 30 June 2024

for

Newlands Kids

Newlands Kids






Contents of the Financial Statements
for the Period 13 June 2023 to 30 June 2024




Page

Report of the Trustees 1

Independent Examiner's Report 2

Statement of Financial Activities 3

Balance Sheet 4

Notes to the Financial Statements 5 to 6

Newlands Kids (Registered number: SC772489)

Report of the Trustees
for the Period 13 June 2023 to 30 June 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the period 13 June 2023 to 30 June 2024. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).

INCORPORATION
The charitable company was incorporated on 13 June 2023 and commenced trading on the same date.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC772489 (Scotland)

Registered Charity number
052618

Registered office
Newlands Activity Centre
Romanno Bridge
West Linton
EH46 7BZ

Trustees
Mrs K E Warden (appointed 13.6.23)
Ms A H Brown Office Manager (appointed 13.6.23)
Ms M A Dixon Chartered Accountant (appointed 13.6.23) (resigned 1.12.23)
Ms K Janek Manager (appointed 13.6.23)
M J Mein Software Developer (appointed 13.6.23)

Independent Examiner
Clark Eaton Turner
Gall Robertson CA
Tweedside Park
Tweedbank
Galashiels
Selkirkshire
TD1 3TE

Approved by order of the board of trustees on 10 April 2025 and signed on its behalf by:





Ms A H Brown - Trustee

Independent Examiner's Report to the Trustees of
Newlands Kids

Independent examiner's report to the trustees of Newlands Kids ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the period 13 June 2023 to 30 June 2024.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

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:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.








Clark Eaton Turner

Gall Robertson CA
Tweedside Park
Tweedbank
Galashiels
Selkirkshire
TD1 3TE

10 April 2025

Newlands Kids

Statement of Financial Activities
for the Period 13 June 2023 to 30 June 2024

Total
funds
Notes £   

NET INCOME -


TOTAL FUNDS CARRIED FORWARD -

Newlands Kids (Registered number: SC772489)

Balance Sheet
30 June 2024

Total
funds
Notes £   
NET CURRENT ASSETS -

TOTAL ASSETS LESS CURRENT
LIABILITIES

-

NET ASSETS -
FUNDS 3
TOTAL FUNDS -

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2024.


The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 10 April 2025 and were signed on its behalf by:





A H Brown - Trustee

Newlands Kids

Notes to the Financial Statements
for the Period 13 June 2023 to 30 June 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going Concern
The directors have assessed a period of 12 months from the date of approval of the financial statements and consider that no material uncertainties exist that cast significant doubt about the ability of the company to continue as a going concern. Thus the directors adopt the going concern basis of accounting in preparing the financial statements.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

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 included in the notes to the financial statements.

Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the period ended 30 June 2024.


Trustees' expenses

There were no trustees' expenses paid for the period ended 30 June 2024.



Newlands Kids

Notes to the Financial Statements - continued
for the Period 13 June 2023 to 30 June 2024

3. MOVEMENT IN FUNDS
Net
movement At
in funds 30.6.24
£    £   
TOTAL FUNDS - -

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
TOTAL FUNDS - - -

4. RELATED PARTY DISCLOSURES

There were no related party transactions for the period ended 30 June 2024.