2024-03-31-accounts

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Park Hall Community Association PAR006LW

MULTIPLE YEAR TRIAL BALANCE

Account 25 40 41 42 43 44 61 / 1 162 164 175 259 261 262 263 264 265 266 269 522 / 1 / 21 / 22 524 / 1 / 2	Description Interest receivable GENERAL Recreational classes GENERAL Playgroup GENERAL Lunch club and other activity GENERAL Sundries GENERAL Grants GENERAL RESTRICT Furlough grants Furlough Grants GENERAL Wages GENERAL RESTRICT Pensions GENERAL RESTRICT Lunch club and activity costs GENERAL RESTRICT Accountancy and Bookkeeping GENERAL Light and heat GENERAL Rent, rates & insurance GENERAL Telephone, postage, printing, GENERAL Bank charges GENERAL Sundries GENERAL Repairs & renewals GENERAL Depreciation GENERAL (Surplus)/Deficit Improves to prop Improves to prop Cost/valuatio GENERAL Improves to prop Depreciation GENERAL Improves to prop Charge for ye GENERAL Fixtures & fittings Fixtures & fittings Cost/valua GENERAL Fixtures & fittings Additions GENERAL	7 Year End 30/3/2024 (2.33) (5,607.79) (923.22) (14,500.00) (16,500.00) 12,140.40 16,500.00 214.89 5,931.11 4,950.00 168.99 2,106.52 1,225.41 452.97 £6,156.95 3,500.00 (2,066.40) (286.72) 12,540.98	6 Year End 30/3/2023 (71.72) (5,317.60) (1,136.21) (40.00) (14,130.00) (16,500.00) 16,853.63 16,500.00 175.65 2,552.03 3,292.99 2,559.37 1,399.35 1,994.93 (165.00) 3,168.88 659.17 524.65 £12,320.12 3,500.00 (1,708.00) (358.40) 11,876.00 664.98	5 Year End 30/3/2022 (1.21) (6,680.30) (1,041.29) (512.50) (9,499.50) (19,745.77) (9,034.97) 7,614.55 19,615.19 130.58 889.67 1,995.49 1,092.56 745.69 2,008.55 846.25 563.36 448.00 (£10,565.65) 3,500.00 (1,260.00) (448.00) 11,876.00	4 Year End 30/3/2021
					(1.05) (322.10) (115.50) (5,000.00) (18,564.73) (15,715.94) 4,045.46 16,735.77 1,828.96 5,391.67 1,531.30 149.11 2,721.93 2.45 10.00 337.22 560.00
					(£6,405.45) 3,500.00 (700.00) (560.00) 11,876.00

ICHA00M

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Park Hall Community Association PAR006LW

MULTIPLE YEAR TRIAL BALANCE

Account / 21 / 22 594 668 / 1 / 2 669 692 693 737 755 756 767 / 2 785 968 / 1	Description Fixtures & fittings Depreciati GENERAL Fixtures & fittings Charge for GENERAL Other debtors GENERAL Cash in hand GENERAL No description GENERAL No description GENERAL Playgroup Petty Cash GENERAL Bank account no. 1 GENERAL Bank account no. 2 GENERAL Trade creditors GENERAL Social security and other tax GENERAL Pension Fund GENERAL Other creditors GENERAL Other Loans GENERAL Accruals and deferred income GENERAL Surplus and deficit account Brought forward GENERAL Totals	7 Year End 30/3/2024 (12,042.25) (166.25) 10.95 12.04 6,275.29 (120.00) (3,502.94) (33.60) (1,900.00) (8,378.05) £0.00	6 Year End 30/3/2023 (11,876.00) (166.25) 22.99 10,501.57 127.37 (120.00) (2,138.81) (60.20) (137.20) (1,750.00) (20,698.17) £0.00	5 Year End 30/3/2022 (11,876.00) 8,962.86 10.95 12.04 17,084.26 127.14 (2,898.33) (92.75) (4,300.00) (10,132.52) £0.00	4 Year End 30/3/2021
					(11,876.00) 8,962.86 10.95 12.04 4,473.94 127.14 (2,919.41) (2,775.00) (3,727.07)
					£0.00

Funds GENERAL General fund RESTRICT Restricted funds

ICHA00M

Page 2

REGISTERED COMPANY NUMBER: 03166663 (England and Wales) REGISTERED CHARITY NUMBER: 1058425

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MARCH 2024

FOR

PARK HALL COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE)

Wallace Crooke Walsall Limited Chartered Accountants Wallace House 20 Birmingham Road Walsall West Midlands WS1 2LT

PARK HALL COMMUNITY ASSOCIATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MARCH 2024

		Page
Reference and Administrative Details		1
Report of the Trustees	2	to	4
Independent Examiner's Report		5
Statement of Financial Activities		6
Statement of Financial Position		7
Notes to the Financial Statements	8	to	13
Detailed Statement of Financial Activities		14

PARK HALL COMMUNITY ASSOCIATION

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 MARCH 2024

TRUSTEES

Mr S Cooke Mr S C Smith Mrs D I Cooke Mrs S M Howles Mr M Litherland

REGISTERED OFFICE 22 Glen Close Walsall West Midlands WS4 2EL REGISTERED COMPANY 03166663 (England and Wales) NUMBER REGISTERED CHARITY 1058425 NUMBER INDEPENDENT EXAMINER Wallace Crooke Walsall Limited Chartered Accountants Wallace House 20 Birmingham Road Walsall West Midlands WS1 2LT

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PARK HALL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 MARCH 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 year ended 30 March 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Association's objectives focus on providing special interest classes and activities in the local and wider area. It encourages participation in an educational and recreational programme in a safe, friendly setting outside the home.

The Association also offers support for people with a range of mental health problems. Activities include Art Therapy, Craft Club, Gardening Group and Friendship Circle. Two members of staff have completed Mental Health First Aid courses. Reference to this programme come from Adult Social Care, Health and Age UK.

Special interest classes and community activities aim to balance self-funding with an affordable charging policy, supplemented by regular fund - raising and council grants.

The association works closely with Walsall MBC and Walsall Consortium of Community Organisations. Officers and colleagues from across the Borough have offered invaluable support over the past year.

Walsall MBC remains committed to the future of Park Hall Community Association and funding for new premises is approved by the council. Work has now begun with an expected completion date of spring 2025. Business and administration is currently being run from the Manager's home address, 22 Glen Close, Walsall, WS4 2EL. This address is currently registered with Companies House.

Volunteers

The Directors/Trustees of Park Hall Community Association are all volunteers drawn from the local community, local businesses and service user groups.

The help and support of volunteers is invaluable in delivering the Community Association's programme and a number of people have completed their Food Hygeine Certificate and help with catering for Lunch Clubs and Afternoon Teas.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Park Hall Community Association was established almost 50 years ago, incorporated in 1966.

The Association benefits from the support of loyal service users and volunteers, hard-working staff and the support of Council Officers.

The programme offers a range of special interest classes and community activities with a particular focus on health and well-being and good mental health.

In terms of SROI (Special Return on Investment) the community association has delivered by engaging service users in activities outside the home, in a safe supportive environment, this is helping to combat social isolation and loneliness, particularly in the 60 plus age range.

FINANCIAL REVIEW

Financial position

The charities activities have been consistent with previous years with the majority of the income £37,531 (2023:£37,124) arising from grants.

The expenditure has decreased to £44,290 (2023: £49,516) which has resulted in a loss this financial year of £6,757 (2023: loss of £12,320).

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PARK HALL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 MARCH 2024

FINANCIAL REVIEW

Principal funding sources

The majority comes from Walsall MBC through the community grants scheme and income generated from activities in line with the charitable objectives. The Association seeks to maximise income from retaining and increasing recruitment to classes, and fundraising activities, such as community events, fairs, quizzes, social events and others.

The Association continues to work with organisations to attract additional funding and with partner organisations in line with community needs.

The Association is currently operating from temporary premises. These premises are less than ideal but Walsall MBC has approved funding for a replacement building subject to due planning and commissioning process. Fortunately, the Council has approved additional funding to support the association's activities through this transitional period. This has enabled the association to deliver its full programme of activities.

Trustees have a reasonable expectation that, given careful management of core costs, maximising income from activities and continued support from Walsall MBC, there are limited but adequate funds available to continue in the future. Further, the association will benefit significantly benefit new premises which will enable a broader programme of events and allow it to attract additional income from room hire and larger group activities.

Going concern

Trustees have a reasonable expectation that by careful management of core costs, income from courses and activities and subject to continued grant support from Walsall MBC, there are meagre but adequate resources to continue in the medium term.

FUTURE PLANS

Walsall MBC has approved funding for new premises as per their "forward plan". Progress has been significantly affected by delays in the planning process and commissioning of the new building. These are matters beyond our control. It has shown commitment to Park Hall Community Association through its inclusion in the Community Grant Programme, plus additional top-up funding to give support in the short term.

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.

The Association

The Association is controlled by its governing documents, a deed of trust and constitutes a company limited by guarantee, as defined by the Companies Act 2006.

The Association was established under a 'Management of Association' which established the objects and powers of the charitable company and is governed under its 'Articles of Association.'

The Trustees, who are also the Directors for the purpose of company law and who served during this financial year, up to the date of signature of the financial statement, are:

Mr. S. Cooke Mr. S. C. Smith Mrs. S.M. Howles Mrs. D Cooke Mr. M. Litherland

None of the Trustees has any beneficial interest in the Company. All Trustees are members of the Company and guarantee to contribute £1 in the event of winding up.

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PARK HALL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 MARCH 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational structure

Park Hall Community Association has a management committee of five, who meet termly or more frequently if required. They are responsible for monitoring the performance and strategic direction of the Association. Barbara McCracken (Community Manager), sits on the committee ex officio, without voting rights. She reports to the committee and has overall responsibility for the day to day programme, management of staff and she ensures that activities are conducted in line with legislation and good practice.

Appointment of Management Committee

For the purpose of charity law, the directors are also Trustees and are known as the Management Committee. Members are elected to serve for a period of three years, after which their term of office comes to an end. They may wish to offer themselves for re-election at the next annual general meeting. Committee members are drawn from local communities, local businesses and representatives from service users.

Related parties

The Association continues to be supported by Walsall Council to provide community services aimed at benefitting local residents and the wider area. The Association is a member of the Walsall Community Network, which meets monthly and works closely with other groups and providers.

Approved by order of the board of trustees on 18 December 2024 and signed on its behalf by:

Mr S Cooke - Trustee

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PARK HALL COMMUNITY ASSOCIATION

Independent examiner's report to the trustees of Park Hall Community Association ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 March 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:

accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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
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.

Richard Smallwood FCCA

Wallace Crooke Walsall Limited Chartered Accountants Wallace House 20 Birmingham Road Walsall West Midlands WS1 2LT

18 December 2024

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PARK HALL COMMUNITY ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 MARCH 2024

Unrestricted Restricted fund fund Notes £ £ INCOME AND ENDOWMENTS FROM Charitable activities Charitable Acitivities 21,031 16,500 Investment income 4 2 - Total 21,033 16,500 EXPENDITURE ON Charitable activities Charitable Costs 18,286 16,500 Support costs 8,904 - Total 27,190 16,500 NET INCOME/(EXPENDITURE) (6,157) - RECONCILIATION OF FUNDS Total funds brought forward 8,378 - TOTAL FUNDS CARRIED FORWARD 2,221 -	2024 Total funds £ 37,531 2 37,533 34,786 8,904 43,690 (6,157) 8,378 2,221	2023 Total funds £ 37,124 72 37,196 35,302 14,214 49,516 (12,320) 20,698 8,378

The notes form part of these financial statements

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PARK HALL COMMUNITY ASSOCIATION

STATEMENT OF FINANCIAL POSITION 30 MARCH 2024

Unrestricted Restricted fund fund Notes £ £ FIXED ASSETS Tangible assets 9 1,479 - CURRENT ASSETS Cash at bank and in hand 6,298 - CREDITORS Amounts falling due within one year 10 (5,556) - NET CURRENT ASSETS 742 - TOTAL ASSETS LESS CURRENT LIABILITIES 2,221 - NET ASSETS 2,221 - FUNDS 11 Unrestricted funds TOTAL FUNDS	2024 Total funds £ 1,479 6,298 (5,556) 742 2,221 2,221 2,221 2,221	2023 Total funds £ 1,933 10,652 (4,207) 6,445 8,378 8,378 8,378 8,378

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 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 18 December 2024 and were signed on its behalf by:

Mr S C Smith - Trustee

The notes form part of these financial statements

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PARK HALL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MARCH 2024

1. CHARITY INFORMATION

Park Hall Community Association is a private charitable company, limited by guarantee, registered in England and Wales. The charitable company's registered number and registered office address can be found on the Company Information page.

2. 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.

The Association's financial statements are presented in Sterling and all values are rounded to the nearest pound.

The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

the requirements of Section 7 Statement of Cash Flows.

Income

Income is recognised when the Association is legally entitled to it after any performance conditions have been met the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Association has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds or covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Association has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Grant income from local authorities is recognised as it is received.

Expenditure

Liabilities are recognised as expenditure 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 cost 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property - 25% reducing balance Fixtures and fittings - 25% on cost

Taxation

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

continued...

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PARK HALL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2024

2. ACCOUNTING POLICIES - continued

Fund accounting

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Association.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Financial instruments

The Association has elected to apply the provisions of Section 11 'Basics Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recongised in the Association's balance sheet when the Association becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at the transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amoritised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially measured at the transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amoritised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transactions price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Association's contractual obligations expire or are discharged or cancelled.

Employee Benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the Association is demonstrably committed to terminate the employment of an employee or to provide termination details.

continued...

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PARK HALL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2024

3. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In the application of the Association's accounting policies, the Trustees are required to make judgments, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised were the revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

4. INVESTMENT INCOME

5.

Interest receivable NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): Depreciation - owned assets	2024 £ 2 2024 £ 454	2023 £ 72
		2023 £ 524

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 March 2024 nor for the year ended 30 March 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 March 2024 nor for the year ended 30 March 2023.

7. STAFF COSTS

The average monthly number of employees during the year was as follows:

Directors Employees	2024 5 6 11	2023 5 2
		7

No employees received emoluments in excess of £60,000.

continued...

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PARK HALL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2024

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Charitable activities Charitable Acitivities 20,624 Investment income 72 Total 20,696 EXPENDITURE ON Charitable activities Charitable Costs 18,802 Support costs 14,214 Total 33,016 NET INCOME/(EXPENDITURE) (12,320) RECONCILIATION OF FUNDS Total funds brought forward 20,698 TOTAL FUNDS CARRIED FORWARD 8,378 9. TANGIBLE FIXED ASSETS Improvements to property £ COST At 31 March 2023 and 30 March 2024 3,500 DEPRECIATION At 31 March 2023 2,066 Charge for year 287 At 30 March 2024 2,353 NET BOOK VALUE At 30 March 2024 1,147 At 30 March 2023 1,434	Restricted fund £ 16,500 - 16,500 16,500 - 16,500 - - - Fixtures and fittings £ 12,541 12,042 167 12,209 332 499	Total funds £ 37,124 72 37,196 35,302 14,214 49,516 (12,320) 20,698 8,378 Totals £ 16,041 14,108 454 14,562 1,479 1,933

continued...

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PARK HALL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2024

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

		2024	2023
		£	£
Trade creditors		120	120
Social security and other taxes		3,503	2,139
Pension Fund		-	60
Other creditors		34	137
Accruals and deferred income		1,899	1,751
		5,556	4,207
MOVEMENT IN FUNDS
		Net
	At	movement	At
	31/3/23	in funds	30/3/24
	£	£	£
Unrestricted funds
General fund	8,378	(6,157)	2,221
TOTAL FUNDS	8,378	(6,157)	2,221
Net movement in funds, included in the above are as follows:
	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	21,033	(27,190)	(6,157)
Restricted funds
Restricted funds	16,500	(16,500)	-
TOTAL FUNDS	37,533	(43,690)	(6,157)
Comparatives for movement in funds
		Net
	At	movement	At
	31/3/22	in funds	30/3/23
	£	£	£
Unrestricted funds
General fund	20,698	(12,320)	8,378
TOTAL FUNDS	20,698	(12,320)	8,378

11. MOVEMENT IN FUNDS

continued...

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PARK HALL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2024

11. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	20,696	(33,016)	(12,320)
Restricted funds
Restricted funds	16,500	(16,500)	-
TOTAL FUNDS	37,196	(49,516)	(12,320)

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 March 2024.

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PARK HALL COMMUNITY ASSOCIATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 MARCH 2024

INCOME AND ENDOWMENTS Investment income Interest receivable Charitable activities Recreational classes Lunch club and other activity costs Sundries Grants Total incoming resources EXPENDITURE Charitable activities Wages Pensions Lunch club and activity costs Support costs Management Accountancy Light and heat Rent, rates & insurance Telephone, postage, printing, stationary and advertising Bank charges Sundries Repairs & renewals Depreciation Total resources expended Net expenditure	2024 £ 2 5,608 923 - 31,000 37,531 37,533 28,640 215 5,931 34,786 4,950 - 169 2,107 - 1,225 - 453 8,904 43,690 (6,157)	2023 £ 72 5,318 1,136 40 30,630 37,124 37,196 33,354 176 2,552 36,082 3,293 2,559 1,399 1,995 (165) 3,169 659 525 13,434 49,516 (12,320)

This page does not form part of the statutory financial statements

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(PAR006LW)

Company Tax Return CT600 (2024) Version 3

for accounting periods starting on or after 1 April 2015

Your Company Tax Return

If we send the company a ‘Notice’ to deliver a Company Tax Return it has to comply by the filing date or we charge a penalty, even if there is no tax to pay.

A return includes a Company Tax Return form, any supplementary pages, accounts, computations and any relevant information. The CT600 Guide tells you how the return must be formatted and delivered. It contains general information you may need to deliver your return, links to more detailed advice and box-by-box guidance for this form and the supplementary pages. The forms in the CT600 series set out the information we need and provide a standard format for calculations.

Northern Ireland (NI)

Put an ‘X’ in the appropriate boxes below 5 NI trading activity 6 SME 7 NI employer 8 Special circumstances

About this return

		This is the tax return for the company named above, for the period below	This is the tax return for the company named above, for the period below
30		fromDD MM YYYY		35		to DD MM YYYY
		3 1 0 3 2 0 2 3			3		0	0	3	2	0	2	4
	Put an ‘X’ in the appropriate boxes below
40		A repayment is due for this return period
45		Claim or relief affecting an earlier	period
50		Making more than one return for this company now
55		This return contains estimated figures
60		Company part of a group that is not small
65		Notice of disclosable avoidance schemes
	Transfer pricing
70		Compensating adjustment claimed
75		Company qualifies for SME exemption

CT600(2024) Version 3

HMRC 04/24

Page 1

(PAR006LW)

About this return – continued

Accounts and computations

80 I attach accounts and computations for the period to which this return relates
X
85 I attach accounts and computations for a different period 90 If you’re not attaching the accounts and computations, explain why Supplementary pages enclosed
95 Loans and arrangements to participators by close companies – form CT600A
100 Controlled foreign companies, foreign permanent establishment exemptions, hybrid and other mismatches – form CT600B 105 Group and consortium – form CT600C 110 Insurance – form CT600D 115 Charities and Community Amateur Sports Clubs (CASCs) – form CT600E X
120 Tonnage tax – form CT600F
125 Northern Ireland – form CT600G
130 Cross-border royalties – form CT600H
135 Supplementary charge in respect of ring fence trades – form CT600I
140 Disclosure of Tax Avoidance Schemes – form CT600J
141 Restitution tax – form CT600K
142 Research and Development – form CT600L
143 Freeports and Investment Zones – form CT600M
144 Residential Property Developer Tax (RPDT) – form CT600N

Tax calculation – Turnover


145	Total turnover from trade	£					•	0	0
150	Banks, building societies, insurance	companies and		other financial		concerns
	_–_put an ‘X’ in this box if you do not have a recognised turnover and have not made an entry in box 145
Income

155	Trading profits				£		•	0	0

160	Trading losses brought forward set	against	trading	profits	£		•	0	0

165	Net trading profits –box 155 minus	box 160			£		•	0	0

170	Bank, building society or other interest, and profits				£		•	0	0
	from non-trading loan relationships
172	Put an ‘X’ in box 172 if the figure in box 170 is net of carrying back a deficit from a later accounting period

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Income – continued


175	Annual payments not otherwise charged to Corporation Tax	£	•	0	0
	and from which Income Tax has not been deducted
180	Non-exempt dividends or distributions from	£	•	0	0
	non-UK resident companies
185	Income from which Income Tax has been deducted	£	•	0	0

190	Income from a property business	£	•	0	0

195	Non-trading gains on intangible fixed assets	£	•	0	0

200	Tonnage tax profits	£	•	0	0

205	Income not falling under any other heading	£	•	0	0

Chargeable gains


210	Gross chargeable gains	£	•	0	0

215	Allowable losses including losses brought forward	£	•	0	0

220	Net chargeable gains_–_box 210 minus box 215	£	•	0	0

Profits before deductions and reliefs


225	Losses brought forward against certain investment income	£	•	0	0

230	Non-trade deficits on loan relationships (including interest)	£	•	0	0
	and derivative contracts (financial instruments)
	brought forward set against non-trading profits
235	Profits before other deductions and reliefs – net sum of	£	•	0	0
	boxes 165 to 205 and 220 minus sum of boxes 225 and 230

Deductions and reliefs


240	Losses on unquoted shares	£	•	0	0

245	Management expenses	£	•	0	0

250	UK property business losses for this or previous	£	•	0	0
	accounting period
255	Capital allowances for the purposes of management	£	•	0	0
	of the business
260	Non-trade deficits for this accounting period from loan	£	•	0	0
	relationships and derivative contracts (financial instruments)

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Deductions and Reliefs – continued

263 Carried forward non-trade deficits from loan relationships and derivative contracts (financial instruments) £ 0 0 • 265 Non-trading losses on intangible fixed assets £ 0 0 • 275 Total trading losses of this or a later accounting period £ 0 0 • 280 Put an ‘X’ in box 280 if amounts carried back from later accounting periods are included in box 275 285 Trading losses carried forward and claimed against total profits£ 0 0 • 290 Non-trade capital allowances £ 0 0 • 295 Total of deductions and reliefs –total of boxes 240 to 275, 285 and 290 £ 0 0 • 300 Profits before qualifying donations and group relief – box 235 minus box 295 £ 0 0 • 305 Qualifying donations £ 0 0 • 310 Group relief £ 0 0 • 312 Group relief for carried forward losses £ 0 0 • 315 Profits chargeable to Corporation Tax –box 300 minus boxes 305, 310 and 312 £ 0 0 • 320 Ring fence profits included £ 0 0 • 325 Northern Ireland profits included £ 0 0 • 0	263 Carried forward non-trade deficits from loan relationships and derivative contracts (financial instruments) £ 0 0 • 265 Non-trading losses on intangible fixed assets £ 0 0 • 275 Total trading losses of this or a later accounting period £ 0 0 • 280 Put an ‘X’ in box 280 if amounts carried back from later accounting periods are included in box 275 285 Trading losses carried forward and claimed against total profits£ 0 0 • 290 Non-trade capital allowances £ 0 0 • 295 Total of deductions and reliefs –total of boxes 240 to 275, 285 and 290 £ 0 0 • 300 Profits before qualifying donations and group relief – box 235 minus box 295 £ 0 0 • 305 Qualifying donations £ 0 0 • 310 Group relief £ 0 0 • 312 Group relief for carried forward losses £ 0 0 • 315 Profits chargeable to Corporation Tax –box 300 minus boxes 305, 310 and 312 £ 0 0 • 320 Ring fence profits included £ 0 0 • 325 Northern Ireland profits included £ 0 0 • 0	263 Carried forward non-trade deficits from loan relationships and derivative contracts (financial instruments) £ 0 0 • 265 Non-trading losses on intangible fixed assets £ 0 0 • 275 Total trading losses of this or a later accounting period £ 0 0 • 280 Put an ‘X’ in box 280 if amounts carried back from later accounting periods are included in box 275 285 Trading losses carried forward and claimed against total profits£ 0 0 • 290 Non-trade capital allowances £ 0 0 • 295 Total of deductions and reliefs –total of boxes 240 to 275, 285 and 290 £ 0 0 • 300 Profits before qualifying donations and group relief – box 235 minus box 295 £ 0 0 • 305 Qualifying donations £ 0 0 • 310 Group relief £ 0 0 • 312 Group relief for carried forward losses £ 0 0 • 315 Profits chargeable to Corporation Tax –box 300 minus boxes 305, 310 and 312 £ 0 0 • 320 Ring fence profits included £ 0 0 • 325 Northern Ireland profits included £ 0 0 • 0
	0	0

Tax calculation

326 Number of associated companies in this period
327 Number of associated companies in the first financial year
328 Number of associated companies in the second financial year
329 Put an ‘X’ in box 329 if the company is chargeable at the small profit rate or is entitled to marginal relief

Enter how much profit has to be charged and at what rate

----- Start of picture text -----
Financial Amount of profit Rate of tax Tax
year (yyyy) %
330 335 £ 340 345 £ p
350 £ 355 360 £ p
365 £ 370 375 £ p
380 385 £ 390 395 £ p
400 £ 405 410 £ p
415 £ 420 425 £ p
----- End of picture text -----

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Tax calculation – continued


Corporation Tax– total of boxes 345, 360, 375, 395, 410 and 425	430	£		•

Marginal relief	435	£		•

Corporation Tax chargeable– box 430 minus box 435	440	£	0	•	0	0

Reliefs and deductions in terms of tax

445 Community Investment Tax Relief £ • 450 Double Taxation Relief £ • 455 Put an ‘X’ in box 455 if box 450 includes an underlying rate relief claim 460 Put an ‘X’ in box 460 if box 450 includes an amount carried back from a later period 465 Advance Corporation Tax £ • 470 Total reliefs and deduction in terms of tax – total of boxes 445, 450 and 465 £ •	£												•

Coronavirus support schemes and overpayments (see CT600 Guide for definitions)


471	Coronavirus Job Retention Scheme (CJRS) received	£	•

472	CJRS entitlement	£	•

473	CJRS overpayment already assessed or voluntary disclosed	£	•

474	Other coronavirus overpayments	£	•

Energy levies


986	Energy (Oil and Gas) Profits Levy (EOGPL) amounts liable	£		•	0	0

987	Electricity Generator Levy (EGL) exceptional generation receipts	£		•	0	0

Calculation of tax outstanding or overpaid

475	Net Corporation Tax liability – box 440 minus box 470	£		•

480	Tax payable on loans and arrangements to participators	£	0	•	0	0
485	Put an ‘X’ in box 485 if you completed box A70 in the supplementary pages CT600A
490	Controlled Foreign Companies (CFC) tax payable	£		•

495	Bank levy payable	£		•

496	Bank surcharge payable	£		•

497	Residential Property Developer Tax (RPDT) payable	£		•

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Calculation of tax outstanding or overpaid – continued


500	CFC tax, bank levy, bank surcharge and RPDT payable	£		•
	–total of boxes 490, 495, 496 and 497
501	EOGPL payable	£		•

502	EGL payable	£		•

505	Supplementary charge (ring fence trades) payable	£		•
510	Tax chargeable
	–total of boxes 475, 480, 500, 501, 502 and 505	£	0	•	0	0

515	Income Tax deducted from gross income included in profits	£		•

520	Income Tax repayable to the company	£		•

525	Self-assessment of tax payable before restitution tax	£	0	•	0	0
	and coronavirus support scheme overpayments
	–box 510 minus box 515
526	Coronavirus support schemes overpayment now due	£	0	•	0	0
	–total of boxes 471 and 474 minus boxes 472 and 473
527	Restitution tax	£		•

528	Self-assessment of tax payable	£	0	•	0	0
	–total of boxes 525, 526 and 527

Tax reconciliation


530	Research and Development credit	£	•

535	(Not currently used)	£	•

540	Creatives tax credit	£	•

545	Total of Research and Development credit	£	•
	and creative tax credit –total box 530 to 540
550	Land remediation tax credit	£	•

555	Life assurance company tax credit	£	•

560	Total land remediation and life assurance company tax credit	£	•
	–total box 550 and 555
565	Capital allowances first-year tax credit	£	•

570	Surplus Research and Development credits or	£	•
	creative tax credit payable –box 545 minus box 525
575	Land remediation or life assurance company tax credit payable –total of boxes 545 and 560 minus boxes 525 and 570	£	•

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Tax reconciliation – continued

----- Start of picture text -----
580 Capital allowances first-year tax credit payable £ •
– boxes 545, 560 and 565 minus boxes 525, 570 and 575
585 Ring fence Corporation Tax included £ •
586 NI Corporation Tax included £ •
590 Ring fence supplementary charge included £ •
595 Tax already paid (and not already repaid) £ •
600 Tax outstanding £ •
– box 525 minus boxes 545, 560, 565 and 595
605 Tax overpaid including surplus or payable credits £ •
– total sum of boxes 545, 560, 565 and 595 minus 525
610 Group tax refunds surrendered to this company £ •
615 Research and Development expenditure credits £ •
surrendered to this company
----- End of picture text -----

Exporter information

During the return period, did the company export goods and/or services to individuals, enterprises or organisations outside the United Kingdom (UK)? 616 Yes – goods 617 Yes – services 618 No – neither

Indicators and information

----- Start of picture text -----
620 Franked investment income/Exempt ABGH distributions £ • 0 0
625 Number of 51% group companies
Put an ‘X’ in the relevant boxes, if in the period, the company:
630 should have made (whether it has or not) instalment payments as a large company
under the Corporation Tax (Instalment Payments) Regulations
631 should have made (whether it has or not) instalment payments as a very large company
under the Corporation Tax (Instalment Payments) Regulations
635 is within a group payments arrangement for the period
640 has written down or sold intangible assets
645 has made cross-border royalty payments
647 Eat Out to Help Out Scheme: reimbursed discounts £ • 0 0
included as taxable income
----- End of picture text -----

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Information about enhanced expenditure and tax reliefs

Research and Development (R&D) or creative enhanced expenditure and tax reliefs

	650	Put an ‘X’ in box 650 if the claim is made by a small or medium-sized enterprise (SME), including a SME subcontractor to a large company	Put an ‘X’ in box 650 if the claim is made by a small or medium-sized enterprise (SME), including a SME subcontractor to a large company
	655	Put an ‘X’ in box 655 if the claim is made by a large company
	656	Put an ‘X’ in box 656 to confirm that a R&D claim notification form has been submitted
	657	Put an ‘X’ in box 657 to confirm that an additional information form has been		submitted
	659	R&D expenditure qualifying for SME R&D relief	£		•	0	0

	660	R&D enhanced expenditure	£		•	0	0

	665	Creative qualifying expenditure and/or additional deduction	£		•	0	0

	670	R&D and creative enhanced expenditure	£		•	0	0
		total box 660 and box 665
	675	R&D enhanced expenditure of a SME on work	£		•	0	0
		subcontracted to it by a large company
	680	Vaccine research expenditure	£		•	0	0

Land remediation enhanced expenditure

	685	Enter the total enhanced expenditure	£		•	0	0

Information about capital allowances and balancing charges/disposal values Allowances and charges in the calculation of trading profits and losses

	Capital allowances	Capital allowances	Balancing charges	Balancing charges
Annual investment allowance	690	£
Full expensing	688	£	689	£
Machinery and plant – super-deduction	691	£	692	£
Machinery and plant – special rate allowance	693	£	694	£
Machinery and plant – special rate pool	695	£	700	£
Machinery and plant – main pool	705	£	710	£
Structures and buildings	711	£
Business premises renovation	715	£	720	£
Other allowances and charges	725	£	730	£

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Allowances and charges in the calculation of trading profits and losses – continued

	Capital allowances	Capital allowances	Disposal	Disposal
Electric charge-points	713	£	714	£
Enterprise zones	721	£	722	£
Zero emissions goods vehicles	723	£	724	£
Zero emissions	726	£	727	£
cars

Allowances and charges not included in the calculation of trading profits and losses

	Capital allowances	Capital allowances	Balancing charges	Balancing charges	Balancing charges
Annual investment allowance	735	£
Structures and buildings	736	£
Full expensing	733	£	734	£
Business premises renovation	740	£	745	£
Machinery and plant – super-deduction	741	£	742	£
Machinery and plant – special rate allowance	743	£	744	£
Other allowances and charges	750	£	755	£
	Capital allowances		Disposal		value
Electric charge-points	737	£	738	£
Enterprise zones	746	£	747	£
Zero emissions goods vehicles	748	£	749	£
Zero emissions	751	£	752	£
cars

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Qualifying expenditure

760 Machinery and plant on which first year allowance is claimed £ 0 0 • 765 Designated environmentally friendly machinery and plant £ 0 0 • 770 Machinery and plant on long-life assets and integral features £ 0 0 • 771 Structures and buildings £ 0 0 • 772 Machinery and plant – super-deduction £ 0 0 • 773 Machinery and plant – special rate allowance £ 0 0 • 775 Other machinery and plant £ 0 0 •	0	0
	0	0

Losses, deficits and excess amounts Amount arising

	Amount	Amount	Maximum available	Maximum available
			as group relief
Losses of trades carried on wholly	780	£	785	£
or partly in the UK Losses of trades	790	£
carried on wholly
outside the UK
Non-trade deficits	795	£	800	£
on loan relationships
and derivative contracts
UK property business losses	805	£	810	£
Overseas property business losses	815	£
Losses from miscellaneous	820	£
transactions
Capital losses	825	£
Non-trading losses on intangible fixed assets	830	£	835	£

Excess amounts

Amount Maximum available for surrender as group relief Non-trade capital 840 £ allowances Qualifying donations 845 £ Management expenses 850 £ 855 £

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Northern Ireland information

856	Amount of group relief claimed which relates to NI trading losses used against rest of UK/mainstream profits	£												•	0	0
857	Amount of group relief claimed which relates to NI trading losses used against NI trading profits	£												•	0	0
858	Amount of group relief claimed which relates to rest of UK/mainstream losses used against NI trading profits	£												•	0	0

Overpayments and repayments Small repayments

860 Do not repay sums of £ • 0 0 or less.

Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and how to make an entry in this box.

Repayments for the period covered by this return


865	Repayment of Corporation Tax	£	•

870	Repayment of Income Tax	£	•

875	Payable Research and Development tax credit	£	•

880	Payable Research and Development expenditure credit	£	•

885	Payable creative tax credit	£	•

890	Payable land remediation or life assurance company	£	•
	tax credit
895	Payable capital allowances first-year tax credit	£	•

Surrender of tax refund within group

	Including surrenders under the Instalment Payments Regulations	Including surrenders under the Instalment Payments Regulations
900	The following amount is to be surrendered	£	•
	Put an ‘X’ in the appropriate boxes below
	the joint Notice is attached	905
	or
	will follow	910

915	Please stop repayment of the following amount	£	•
	until we send you the Notice

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Bank details (for a person to whom a repayment is to be made)

920 Name of bank or building society

925 Branch sort code

930 Account number

935 Name of account

940 Building society reference

Payments to a person other than the company

945 Complete the authority below if you want the repayment to be made to a person other than the company I, as (enter status – for example, company secretary, treasurer, liquidator or authorised agent)

950 of (enter company name)

955 authorise (enter name)

960 of address (enter address)

965 Nominee reference

to receive payment on company’s behalf

970 Name

Declaration

I declare that the information I have given on this Company Tax Return and any supplementary pages is correct and complete to the best of my knowledge and belief.

I understand that giving false information in the return, or concealing any part of the company’s profits or tax payable, can lead to both the company and me being prosecuted.

975 Name

MR S C SMITH

980 Date DD MM YYYY 1 8 1 2 2 0 2 4

985 Status

TREASURER

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Company Tax Return – supplementary page Charities and Community Amateur Sports Clubs (CASCs) CT600E (2015) Version 3 for accounting periods starting on or after 1 April 2015

Guidance

Guidance about when and how to complete this supplementary page can be found in the CT600 Guide.

For further information read What supplementary pages do I need to complete and include as part of the Company Tax Return? to find out what supplementary pages you need to complete.

Also, read the Important points about all supplementary pages and CT600E – Charities and Community Amateur Sports Clubs (CASCs) for further guidance about completing this supplementary page.

Claims to exemption ( this section should be completed in all cases)

----- Start of picture text -----
Charity/CASC repayment reference E5
Charity Commission registration number, or E10 1058425
OSCR number (if applicable)
Put an ‘X’ in the relevant box if during the period covered by these supplementary pages:
The company was a charity/CASC and is claiming E15 X
exemption from all tax on all or part of its income
and gains (Also put an ‘X’ in box E15 if the company
was a charity/CASC but had no income or gains in the period)
All income and gains are exempt from tax and have been, E20 X
or will be, applied for charitable or qualifying purposes only
Some of the income and gains may not be exempt or have E25
not been applied for charitable or qualifying purposes only,
and I have completed form CT600
I claim exemption from tax
Name
E30 Mr S C Smith
Status
E35 TREASURER
Date DD MM YYYY
E40 1 8 1 2 2 0 2 4
----- End of picture text -----

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Repayments

To make a repayment claim for the period covered by these supplementary pages, please register and enrol to use the Charities Online service. See CT600 guide for further information.

Put an ‘X’ in the box if during the period covered by these supplementary pages you have over claimed tax. E45

Information required

Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity’s/CASC’S accounts for the period covered by this return.

Non-exempt amounts should be entered on form CT600 in the appropriate boxes.

Type of income Amount Enter total turnover from exempt charitable trading activities £ 0 0 • E50 Investment income – exclude any amounts included on form CT600 £ 0 0 • E55 UK land and buildings – exclude any amounts included on form CT600 £ 0 0 • E60 Gift Aid – exclude any amounts included on form CT600 £ 0 0 • E65 From other charities – exclude any amounts included on form CT600 £ 0 0 • E70 Gifts of shares or securities received £ 0 0 • E75 Gifts of real property received £ 0 0 • E80 Other sources (not included above) £ 0 0 • E85 Total of boxes E50 to E85 £ 0 0 • E90 3 7 5 3 3 3 7 5 3 1 2	Type of income Amount Enter total turnover from exempt charitable trading activities £ 0 0 • E50 Investment income – exclude any amounts included on form CT600 £ 0 0 • E55 UK land and buildings – exclude any amounts included on form CT600 £ 0 0 • E60 Gift Aid – exclude any amounts included on form CT600 £ 0 0 • E65 From other charities – exclude any amounts included on form CT600 £ 0 0 • E70 Gifts of shares or securities received £ 0 0 • E75 Gifts of real property received £ 0 0 • E80 Other sources (not included above) £ 0 0 • E85 Total of boxes E50 to E85 £ 0 0 • E90 3 7 5 3 3 3 7 5 3 1 2	Type of income Amount Enter total turnover from exempt charitable trading activities £ 0 0 • E50 Investment income – exclude any amounts included on form CT600 £ 0 0 • E55 UK land and buildings – exclude any amounts included on form CT600 £ 0 0 • E60 Gift Aid – exclude any amounts included on form CT600 £ 0 0 • E65 From other charities – exclude any amounts included on form CT600 £ 0 0 • E70 Gifts of shares or securities received £ 0 0 • E75 Gifts of real property received £ 0 0 • E80 Other sources (not included above) £ 0 0 • E85 Total of boxes E50 to E85 £ 0 0 • E90 3 7 5 3 3 3 7 5 3 1 2
	0	0

Enter details of expenditure as shown in the charity’s/CASC’s accounts for the period covered by these supplementary pages

Type of expenditure Amount Trading costs in relation to exempt charitable activities (in box E50) £ 0 0 • E95 UK land and buildings costs in relation to exempt charitable activities (in box E60) £ 0 0 • E100 All general administration/governance costs £ 0 0 • E105 All grants and donations made within the UK £ 0 0 • E110 All grants and donations made outside the UK £ 0 0 • E115 Other expenditure not included above, or not used in calculating figures entered on the form CT600 £ 0 0 • E120 Total of boxes E95 to E120 £ 0 0 • E125 4 3 6 9 0 4 3 6 9 0	Type of expenditure Amount Trading costs in relation to exempt charitable activities (in box E50) £ 0 0 • E95 UK land and buildings costs in relation to exempt charitable activities (in box E60) £ 0 0 • E100 All general administration/governance costs £ 0 0 • E105 All grants and donations made within the UK £ 0 0 • E110 All grants and donations made outside the UK £ 0 0 • E115 Other expenditure not included above, or not used in calculating figures entered on the form CT600 £ 0 0 • E120 Total of boxes E95 to E120 £ 0 0 • E125 4 3 6 9 0 4 3 6 9 0	Type of expenditure Amount Trading costs in relation to exempt charitable activities (in box E50) £ 0 0 • E95 UK land and buildings costs in relation to exempt charitable activities (in box E60) £ 0 0 • E100 All general administration/governance costs £ 0 0 • E105 All grants and donations made within the UK £ 0 0 • E110 All grants and donations made outside the UK £ 0 0 • E115 Other expenditure not included above, or not used in calculating figures entered on the form CT600 £ 0 0 • E120 Total of boxes E95 to E120 £ 0 0 • E125 4 3 6 9 0 4 3 6 9 0
	0	0

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Information required

Charity/CASC assets

Charity/CASC assets
Disposals in period	Held at the		end of the period
(total consideration received)	(use accounts figures)
Tangible fixed E130 £	E135	£		1	4	7	9
assets
UK investments E140 £	E145	£
(excluding
controlled companies)
Shares in, E150 £	E155	£
and loans to,
controlled companies
Overseas E160 £	E165	£
investments
Loans and non-trade debtors	E170	£

Other current assets	E175	£		6	2	9	8

Qualifying investments and loans	E180
Applies to charities only. See CT600 Guide
Value of any non-qualifying investments and loans	E185	£
Applies to charities only. See CT600 Guide
Number of subsidiary or associated companies the charity	E190
controls at the end of the period. Exclude companies that
were dormant throughout the period

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MULTIPLE YEAR TRIAL BALANCE

MULTIPLE YEAR TRIAL BALANCE

REPORT OF THE TRUSTEES AND

FOR

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MARCH 2024

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 MARCH 2024

TRUSTEES

PARK HALL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 MARCH 2024

OBJECTIVES AND ACTIVITIES

Objectives and aims

Volunteers

ACHIEVEMENT AND PERFORMANCE

Charitable activities

FINANCIAL REVIEW

Financial position

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 MARCH 2024

FINANCIAL REVIEW

Principal funding sources

Going concern

FUTURE PLANS

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Association

PARK HALL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 MARCH 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational structure

Appointment of Management Committee

Related parties

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PARK HALL COMMUNITY ASSOCIATION

Independent examiner's report to the trustees of Park Hall Community Association ('the Company')

Responsibilities and basis of report

Independent examiner's statement

Richard Smallwood FCCA

PARK HALL COMMUNITY ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 MARCH 2024

PARK HALL COMMUNITY ASSOCIATION

STATEMENT OF FINANCIAL POSITION 30 MARCH 2024

The trustees acknowledge their responsibilities for

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MARCH 2024

1. CHARITY INFORMATION

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

Income

Expenditure

Tangible fixed assets

Taxation

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2024

2. ACCOUNTING POLICIES - continued

Fund accounting

Pension costs and other post-retirement benefits

Financial instruments

Basic financial assets

Basic financial liabilities

Derecognition of financial liabilities

Employee Benefits

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2024

3. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

4. INVESTMENT INCOME

5.

6. TRUSTEES' REMUNERATION AND BENEFITS

Trustees' expenses

7. STAFF COSTS

PARK HALL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2024

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2024

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

11. MOVEMENT IN FUNDS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2024

11. MOVEMENT IN FUNDS - continued

12. RELATED PARTY DISCLOSURES

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 MARCH 2024

Your Company Tax Return

Company information

Northern Ireland (NI)

About this return

Tax calculation – Turnover

Chargeable gains