ee met & Young Tot 32 (o)2 77491 11 Réviseuts Senepres Tax #32 (0)2 7749090 Bearliselsoren eee ‘e Kleslaan 2 Building a better uling abet 3° 1832 Olegem Independent Auditor's report to the general meeting of New Direction ASBL for the year ended 31 December 2015 In accordance with our service contract dated 7 December 2012 with the European Union represented by the European Parliament, we report to you on the performance of our audit which was entrusted to Ernst & Young Réviseurs o’Entreprises sccrl. This report includes the opinion on the balance sheet as at 31 December 2015 and the income statement for the year ended 31 December 2015 (all elements together “the Annual Accounts") and on the final statement of eligible expenditure actually incurred as well as on compliance with rules and regulations applicable to funding of political parties and foundations at European level, Report on the Annual Accounts - Unqualified opinion We have audited the Annual Accounts of New Direction ASBL (“the Entity") as of and for the year ended 31 December 2015, prepared in accordance with the financial-reporting framework applicable in Belgium, we have audited the final statement of eligible expenditure actualty incurred for the period of eligibility defined by the grant award decision of New Direction ASBL, and prepared in accordance with the rules and regulations applicable to funding of political parties and foundations at European level, ‘The Annual Accounts show a balance sheet total of € 621.403,43 and the income statement shows a apf ofit forthe year of € 33.100,03, The profit ofthe year has been transferred to the Specific Reserve "Account. Reserve accumulated (including the result of the year) amount to € 61.025,69. Responsibility of the Members of the Board for the preparation of the Annual Accounts ‘The Members of the Board are responsible for the preparation of Annual Accounts that give a true and fair view in accordance with the financial-reporting framework as applicable in Belgium. This responsibility includes: designing, implementing and maintaining internal control relevant to the preparation of Annual Accounts that give a true and fair view and that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the given circumstances. ‘The Members of the Board are responsible towards the European Parliament for the use of the grant ‘and must comply with the provisions of the Regulation EC (No) 2004/2003 and the underlying acts. Responsibility of the Auditor ur responsibility is to express an opinion on these Annual Accounts, based on our audit. Furthermore, with respect to the final statement of eligible expenditure, itis our responsibility to express an opinion ‘on the compliance with rules and regulations applicable to funding of political parties and foundations at European level. We conducted our audit in accordance with the International Standards on Auditing ("ISAs"). Those standards require that we comply with the ethical requirements and plan and perform the audit to ‘obtain reasonable assurance whether the Annual Accounts are free from material misstatement.a E Y ‘Audit report dated 6 April 2016 on the Annual Accounts of Bullsing a better ‘New Direction ASBL working workd a of and for the year ended 31 December 2015 ‘An audit involves performing procedures to obtain audit evidence about the amounts and Notes in the ‘Annual Accounts. The procedures selected depend on the auditor's judgment, including the assessment Of the risks of material misstatement of the Annual Accounts, whether due to fraud or error. in making those risk assessments, the auditor considers internal control relevant to the Entity's preparation and fair presentation of the Annual Accounts that give a true and fair view, in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used, the reasonableness of significant accounting estimates made by the Members of the Board, as well as evaluating the overall presentation of the Annual Accounts. We have obtained from the Members of the Board and the Entity's officials the explanations and information necessary for performing our audit procedure and we believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Cur audit work included specific procedures to gather sufficient and appropriate audit evidence that the financial provisions and obligations of the grant award decision, Regulation (EC) No 2004/2003 and the underlying acts have been met. Unqualified Opinion In our opinion, the Annual Accounts ((.e. balance sheet and income statement) give a true and falr view of the Entity’s net equity and financial position as at 31 December 2015, and of its results for the year ended, prepared in accordance with the financlal-reporting framework applicable in Belgium and the final statement of eligible expenditure has been prepared in accordance with the rules and regulations applicable to funding of political'parties and foundations at European level Report on other legal and regulatory requirements ‘The Members of the Board are responsible for the compliance by the Entity of the law of 27 June 1921 on not-for-profit associations, international not-for-profit associations and foundations, its articles of association, the legal and regulatory requirements regarding bookkeeping and the provisions of the European Parliament's grant award decision, Regulation (EC) No 2004/2003 and the underlying acts. We make the following additlonal statements, which do not modify the scope of our opinion on the Annual Accounts: + without prejudice to certain formal aspects of minor importance, the accounting records were maintained In accordance with the legal and regulatory requirements applicable in Belgium; + we do not have to report any transactions undertaken or decisions taken in violation of the Entity's articles of association or the Law for not-for-profit associations; + the financial documents submitted by New Direction ASBL to the European Parliament are consistent with the financial provisions of the Bureau's grant award decision; + the expenditure declared was actually incurred: = the statement of revenue is exhaustive: ‘= _ the obligations arising from the Regulation (EC) No 2004/2003 have been met;a E Y ‘Audit report dated 6 April 2016 on the Annual Accounts of Bling a better ‘New Direction ASBL working ‘as of and for the year ended 31 December 2015 ‘+ the obligations arising from the Bureau decision of 29 March 2004 have been met; ‘= the obligations arising trom the grant award decision, in particular from Article II.7 - Award of contracts and Article Il.11 - Eligible expenditure, have been met. Brussels, 6 Aprii 2016 Ernst & Young Réviseurs d’Entrepr Auditor represented by 600594Bilan Interne Pago: 4 2os2018 - 16.05 Ex 2015 Rep 2015 ->Cl6 2015 Ex. 2016 Rep 2014-> Clo 2014 owaorssvaenis | _ounvznse swiss ‘ACTIFS IMMOBILISES 2ov28 3415021 533573 1, Immobiiaations Incorporates (ann, |; 8) Ea 32.296,65, 239425 210100 WEBSITE seat230 7:3138.0 240109 emorissement (781660) (4801.05) {, Immobilaations corporelion (ann, 1; B 220 1.861,56 3.00148 B. nstatations; machines et outage 23 mat 281800 accountng totware e340 934,01 231590 AMORTISSEMENT ACCOUNTING SOFTWARE (eas) (686,90) C. Nobir ot matéro rouiant 24 1.001,58, zest 242000. Mobile of matériel de Bureau e288 382568 242090. Amont, Mobil of matériel de bux 738.44) (0.28857) 242500 Matsa invormatque 1937088 1797290 242590. Amortsement matéal nlormaique 17 598,74) (15.606,62) ‘ACTIFS CIRCULANTS 2088 Sarasa awe Vl. Crdances bua an au plus aout 317.968,37 201.91,18 A. Crdancos canmercialos leo 135.983,13 3141603 400000. CLIENTS 114.000,00, 24,000.00 404000. NOTES DE CREDIT A RECEVOIR, 17338 173,98 406000 ACCOMPTE VERSES 21.780,15 7242.05 8. Autres cdances ay 162.005,24 170.588,15, 412000 IMPOTS ET PRECOMPTES ARECUPERER 49241 412500 AUTRES IMPOTS ET TAXES BELGES 7.006,85 4414000 ACCRUED INCOME EP GRANT TO RECEIVE 199.365,00, ‘416000 GRANT EUROP PARLIAMT PART ITO RECEIVE 102.008.24 1X, Valeur dleponit sas 260:568,95 4928.03 ‘50400. KAC 731-0260500-91 263.41978 4100.86 60800. KBC compe épargne cal82 4360 49,60 1550800 KBC compte éparane 10387 103.57 X. Comptes de régularaation 49011 5.709,00 8.497,50 reNEW DIRECTION ASBL. SesocogrUrsSeL Bilan Interne Be0e20 10790 wr ex Bs op 2048-18 2015 svpsaoss.suaa08 480000. CHARGES A REPORTER 570090 Wotan ll de Fast aaa aaa Ty 4NEW DIRECTION ASB. RUE DARLON 40 ‘BE-1000 BRUSSEL in interne BE0820.210.710 eun Er 2015 Rep 2015 > C18 2018, wuowrors.svizaois | CAPITAUX PROPRES. 01s 61.028,69 WY, lear 1B 61.025.69 ©. Reserves mmurister 192 1.02569 27.926.866 132000. AUTRES FONDS AFFECTES 61.025.89 27.9256 oErtes amas] ‘e0377.74 wea DG, Detton Aun an au plus (ann. ¥) 2 s80.377,74 sw221878 commerciales “4 461.580,28| ros81.72 aan 481.5028] yo.s81,72 440000 FOURNISSEURS 49208551 122,00 "442000. CREDITOR CLIENTS 1.490;38 444000 FACTURES ARECEVOIR $7404.44 rose9,72 4 96.70748 121.885.06 sor 98,800,02 9s.s29.32 451000 TVAAPAYER, 73.158,82 sas3g0 451200 TVAAPAYER ACQUISITION IC 19.600,28, (630,00) 451800 TAXE EGALISATION 4782543 1452000 IMPOTS ET TAXES A PAYER 514 2, Rémundrations et charges socalen san (0348) 26.235,74 455000 REMUNERATION (29,90) (00,90) 458030 REMUNERATION GP aaa 644 456000 PECULE DE VACANCES 9716.78 450000 AUTRES DETTES SOCIALES 1881242 Wontant total du pass RASS OTeNEW DIRECTION ASBL RUE D'ARLON 40, BE-1000 BRUSSEL BE0820.210.719, UR Bilan Interne Page: 4 2evoar20%8 - 16:05 E2016 ep 2018 -> Clo 2015, ovorams, 092036 Ee. 2018 Rep 2014 > ci 2014 |_ounsaota. azar ‘COMPTE DE RESULTATS, | Produlte ot charges d'explottation ‘utr prods oxplolation ‘730000 7a0100 ‘740003 740900 740910 ‘744000 EP grant EP grant to acsive DONATIONS am RECUP STRUCUREL PP PRODUITS DEXPLOITATION DIVERS -Approvsionnements; marchandites; | mentions ‘Serves of bens ‘vere V'eaiatves ‘Services ot bans divers 10000 810100 12000 812010 12050 612100 12200 612400 orze20 12450 612500 612500 1270 erzri0 12720 13100 13200 13250 613251 613270 13275, 13200 e1a290 613400 ora4t0 613500 613810 613520 613590 1613600 4000 615500 615510 15600 Location bureas Location materials Fra de GSM Frals de éléphone et éntemet Site intemet Fralspostaux Frals informatique Fourstures de bureau ‘CONSOMMABLE PETIT MATERIEL ET MOBILIER DE BUREAU Inpcis Job advertsmenis FRAIS DE COCUMENTATION FRAIS ADMIN(dhors.) TRADUCTION ‘SPONSORSHIP Frala ce gestion socréarat social HONORAIRES CONSULTANTS. Honoraires- pojest HONORAIRES ETUDES Honoraies redaction el raduction HONORAIRES RECHERCHES Honerales divers HONORAIRES COMPTABLE, HONORAIRE AVOCAT Frais do voyages avon, ain Frais do voyages: hetelmaatng room Frais do déplacement on Belgique Fai de déplacerent hors Bolg ave ‘Acsurances dvarsos Faia do publication Frais do pubietépromotion Conferences Fra do restaurant 7174] 60051 61 1.339.565,61 917.893,60, 162.005,24 292.280,23, 190,00 107244 ‘178.00 (1018.916,15) (13.867,00) (1.896,07) (222258) (1.40848) (2443801) (es.488,91) (11.486,38) (5551.25) (1.07825) 025) (101.749,09) (11.057,98) (773,89) (922285) (997,72) (276.548,71) (132.232,28) (112.843.44) 209,00) (40,086.22) (asors7) @rr671) (28.906,55) (16943,95) (5.66) 27094) (299.81) (123,06) (29.128,10) (70882,77) 1.100:208,19 755.216,80, 150.365,60 183.602,35 480,00, 10.483,15 (788.129.24) (14.487,00) (676,36) (2.895,20) (2.285,90) (1.10587) (4.707,08) (.795,17) (1761.82) (430) (638,80) (0.384.06) (@.032,90) (13:522,60) (250,23) (220.013,00) 173,76) (124076.23) (207.448,84) (18:747,30) (19:140,96) ($8,000.00) (14.418,50) (6.782,98) (19:975,82) (1.323,75) (6420) (245.58) (33.97) (18:202.01)NEW DIRECTION ASBL. Pog Serigooseusse., Bilan Interne aanao%8 «16.06 BEworeris eon ee cme pep td 0 2018 | pep tae za18 emesis | smeusiaz | 16100 Ftd vate burt (st869) 16100. Fralsde vol: pogo pring «re509 (1.03.4) 616000 Nor-lgbl exponsture eure) AB." Moge te erlang postin ri m4 asiorags Marge rte Certain (oa nega () eve : Rémunratony Charges scien et persons for, VI:2)€) 2 (waster (28.0816) 20200 EMPLOYEES (iieareany (ieee 20300 EMPLOYEES ATN (3020 ‘490,00 21000. COT/PATRONALES ONSS corsraas) cot.400.28) 23000 ABONNENENT SOCIAL (1400) (9920 fzs002 | HEALTH INSURANCE (rans) (aan exw20 ry aasa.20) e200 (s.2) 2874) 24100 AUTRE FRA'S PERSONNEL (vs0ra42) 825010 Provalon pie de vacarce 14040 cariezs) 625011. REPRISE PROVISION PECULE DE VACANCES azznes ©, Amotssomenis et toucton de alors tas cétabtesenenteur [630 rar9se) 72982) immobilsations incorporates et corporelle (-) 2000 DOTATIONS AUX AO SUR WMO INCORPO (1700.89) {30230 DOTATIONS AUX AVORT SUR IMMO CORPO ssa (3009,70) 620201 INELIGIBLE DEPRECIATION trarez 6. Autos cages npn () core] szaer90) usin ‘0000 TVANON oeDUCTIBLE casas) asrinae 42000 CHARGES DEXPLOUATION DVERSES tae { Bénbce Cerplaton() rr aeweat ma {Pera cenptaton () iva due trate 8 41000 aon 750000 PRODUITS ES WMO FNANCIERES tres oar 7300 _OIFFERENCES 0: CHANGE zrer aan 735000 _OVFFERENCES OE PAEMENTS oe Charge toanctires() 6 (399020) casos) 50000 INTDE RETARD ‘woo42) rey 0200. AUTRES FRAIS FINANCIERS (190.1) 4020 DIFFERENCES OE CHANGE ra 57000 CHARGES FNANGIERES OIVERSES risen 50000 CHARGES FANCIERES OVERSES cestesn crea29) ( Béndice courent avant impale. (+) ores} sa.t00a | ——~—i.99 | (Pee caraie want ipo) esa Charges axeplonnalas () eo (7088) 224000" AUTRES CHARGES EXCEPTIONNELLES (irae) {_ Bénéfice de 'exercice avant impbis (+) ross| 3.10003 | 83.5] { Porte de lexercice avant impots (-) sro C—=—“—~*s*s*s—s—s—‘—‘—sséYSSCSstSsSYS 1¥impote sure dma (9 (0 ex om c70000- PRECONPTE MOBILER ona rore7|~ ~ s10005 | 27.563,21 (Peete de Fexercice (-) 67/70! OO Fr |NEW DIRECTION ASBL RUE DARLON 40, ‘BE-{000 BRUSSEL - Bilan interne BEOBz0210719 EUR Page: 6 2omos2016 - 16:05 { Bénbice de Faxoricn& affocter (+) (Pert da Fexercice & atectr (.) Ex. 2015 Ex 2014 Rep 2018» Clo 2018 | nap 2o'e-—> C16 2014 ouniaois.aui2201s | owmigereeaviano | Tom 32.100,03 _arse3.2t eavz0[NEW DIRECTION ASBL RUE D'ARLON 40, ‘BE-1000 BRUSSEL, Bilan Interne BEowz0210710, euR Poga: 7 2010372016 - 16:05 ee 216 Rep 2018 —> Clo 2015 swore. 2usan018 Ea 2018 ep 2014 C19 2014 [AFFECTATIONS ET PRELEVEMENTS. |. Produits t charges cexpiatiation A. ( Bénétce A atecter {Parte a atecter() 4, Béndice de Fexercce &afecor Pesta de fecercice &affactr () /C. Attectation aux eapltaux propren () 4. au capil ol eux mos déerasion (691000 TRANSFERT AUX FONDS AFFECTES roe 70 roves aro owe ot 33.100,09 33,100.03 (83:100,09) (2.10003) (33:100,03) nssaat zses2i (arseaa1) (27503221) (27.86,21) ae +NEW DIRECTION ASL Page: 8 RUE DARLON 40 BE-1000 BRUSSEL Bilan Interne aaloaante - 16:05 Beoeaz0.719 cua Ex. 2076 Ex 2014 Rep 2018 > C16 2018 | pep 2014 > C16 2014 Comptes hors bilan 442000 - CREDITOR CLIENTS Reclassoment bllantalre F Lt7 a4 ay NOLiSauiG mi | Protons or mvogcomplane th te nepot e(-1)"LIST OF DONORS WHO HAVE DONATED MORE THAN 500 EUR IN 2015 ‘Throughout the fiscal year 2015, the following donations of more than 500 EUR have been received by New Direction: Name ‘Address ‘Amount (EUR) Heaith Consumer Suite 41742 1,237.00 Powerhouse Ltd Victoria house 26 ott Main Street Gibraitar Les Harmonies S.A 116 Boulevard Joseph | 6,000.00 Economiques L-1840 ora Luxembourg Triple-A Project Marketing | JasomirgottsstraBe 3/12 | 2,000.00 GmbH 41010 Wien 018 Austria Dr Piotr Bajda 02-482 Warszawa 7,250.00 020 Fasolowa 2 M4 Poland Dr hab. Agnieszka 32-020 Wisiczka 2,500.00 Kuczkiewioz-Fras Skarbnika o2t Poland ‘Aneta Podgajna ul, Opolska 12 ~ | 5,988.00 026 Jézefow nad Wislg 24-340 _ | Poland Heritage Foundation 214 Massachusetts Ave NE | 2,000.00 030 Washington DC 20002- 4999 USA Bialy Kruk ‘Sawedzka 38 2,500.00 032 30-324 Krakow Poland ‘Arkady Rzegook! UlZbrojarzy 3430-412 | 930.00 034 Krakow Poland Tomasz Snopek ul Oybisia 6/20 12,000.00 ‘Snopek0t 02784 Warszawa 04a Poland ATT Global Networks Luxembourg SPRL 12,000.00 Services Belgium Telecom Gardens 2015ATT Medialaan 36 045 1800 Vilvoorde Belgium EU Relaunch ‘0.8. Soubezna 208 2,850.00 201SEURELAUNCH1 22716 Tisice 046 Czech RepublicEU Relaunch 0.8. Soubezna 208 5, 833.33 2015EURELAUNCH2 27718 Tisice 047 Czech Republic ‘Sowarzyszenie Twércéw | 02-548 Warszawa 6,575.00 dla Rzeczypospoiitej UI Grazyny 8/12 ‘STRPOLANDO1 048 ESCLG Rue Bellard 12-Bte 5 6,000.00 061 1040 Brussels Belgium Spirits Europe Spirits Europe 12,000.00 SpiritsEurope AISBL 064 Rue Beliard 12 B15 1040 Brussels Scotch Whisky Association | 1* Floor 9,000.00 ScotchWhiskey Quartermile Two 066 2 Lister Square Edinburgh . EH3 9GL Tzabela Surga ul Kopernika 4m 3 12,000,00 SURGA 00-367 Warszawa 066 Johanna Kolenko ul Geodetéw 4/149 12,000.00 KOLENKO 02896 Warszawa 067 ‘Tomas Oparty Palarikova 31811 O4 3,625.00 o71 Bratislava _ Slovakia Gerwazy Jarosiaw ul Przewodowa 134 10,000.00 Masztanowicz 04-895 Warszawa GERWAZY 003 (2016) Barabara Radecka ul Wiodarzewska, 12,000.00 POLO4 430/7 007 (2016) 02-384 Warszawa Michat Szozensy ul Sioneczna 74 12,000.00 PoLoz 38480 Sieniawa 007 (2016) llona Klis ul Lenartowioza 38/23 12,000.00 POLOt 34-120 Andrychéw (2016)Centrum Szkolen Wspdlna 2c lok.3 10,000.00 Specjalistycznych ‘VIP" 05-075 Warszawa CENTRUMO1 008 (2016) Magdalena Socha ul Maczka 1/26 12,000.00 POLO 05-091 Zabki (013 (2016) Donacja Darius Gasior ul Prymasa 10,000.00 DARIUSZ 1000-Lecia 010 (2016) QMi7 35-511 Rzeszow ‘ALFA Allianz F Fortschritt U | MierendorffstraBe 10 12,000.00 Aufbruch 10589 Bern GERMANYO3 014 (2016) Bernd Koelmel ‘Amselweg 9 12,000.00 GERMANY02 76470 Oatigheim (016 (2016) Deutschiand Weokrut 2015 Gorch-Fook-Str 2 12,000.00 GERMANYOt 0-23358 Horst 015 (2016) @ new DIRECTION