REGISTERED CHAIUTY NUMBER: 1083150
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
FOR
PALS
ARTNERS FOR ACTIVE LEISURE
SCHEME
WEST BERKSHIRE
C B Heslop And Company Lirnited
Chartered Accountants
i High Street
Thatcham
Berks
RG193JG

PALS
PARTNERS FOR ACTIVE LEISURE
SCHEME
WEST BERKSHIRE
CONTENTS OF THE FINANCIAL STATEMENTS
for the
ear ended 5 APRIL 2024
Page
Report of the Trusttts
Independent Examiner's Report
St4tement of Flnanelal Aetivities
Balance Sbeet
otes to tbe Financial St#tem¢nts
6 to 9
Detailed Statement of Finaneial Activities
10 lo Il

PALS
PARTNERS FOR ACTIVE LEISURE
SCH£ME
WEST BERKSHIRE
REPORT OF THE TRUSTEES
for the ear ended 5 APRIL 2024
The trustees present their report with the financial st*ements of the charity for the year ended 5 April 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 Stsndard applicable in ihe UK and
Republic of Ireland (FRS 102) (effective l January 2019).
ORJEcfivES AND ACTIVITIES
Objectives aud aims
The object of the charity is to give children with physical disabilities between the ages of 5 and 18 the chance to join in
leisure opportunities, enabling them to make friends and gain greater independence, and at the same time, providing
respite to their families. The charity also runs a Youy]g Adults group (18 to 25) in order to provide continuing support.
The trustees ¢onfJmi that they have referred to the guidance contained in the Charity C.ommission's general guidance on
public benefit when reviewing the trust'5 aims and objectiv￿ and in planning further activitie5.
ACHIEVEMENT AND PERFORMANCE
Charitable gctivities
The charity continues to provide activities for 5 kn 1 l year olds in the forn) of the Fun Factory. Activities Include crafts,
Cooking and various sports and games. This group meets weekly in terni time.
The PALS Youth Club group (PYC) provides support for young people from 12 to 18. meeting fortnightly and provides
an opportunity for the members to increase theiT independence and extend their social nelMDrks, through participation in
a range of activities, as well as residential trips.
The charity also provides weekend and holiday activities.
The Young Adults group provides additional support to the young people as they enter adulthood. Activities include
visits lo the theatre, restaurants and lo¢al leisure facilities.
Fundraising aetivlties
The committee aim to maintain reSe￿¢S of unrestricted fund5 of an amount to COV¢T the expected costs for the following
year.
FINANCIAL REVIEW
FinaneiAI positio
This year the charity has received a grant from the local council which ha5 been used to help cover the costs of activities.
Reserves policy
The trustees aim to rnaintain free reserves in unrestricted funds so there are enough funds to cover all costs in the
next year.
FirruRE PLANS
The cornmittee men)ber5 will continue to fund raise and target private and corporate donors. with a
view to meeting the charity's objectives and reserves policy.
STRucfuRE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing do¢um¢nt. a deed of trust and constitut¢s.an unincorporated charity.
PALS West Berkshire is a registered charity and was originally aifiliated to SCOPE, becoming independent in 2000.
Re¢ruitment and appointment of new trustees
Trustee's len￿ of service con51Sts of a maximum of three tems of five years. unless there are exceptional circumstances
where this may need to be extended by an inilial period of six months, which Could be extended by another six months
and no longer. This needs to be a majority decision by the board.
Page I

PALS PARTNERS FOR ACTIVE LEISURE
SCHEME
WEST BERKSHIRE
REPORT OF THE TRUSTEES
for the
ear ended 5 APRIL 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1083150
Principal address
Broadway House
4-8 The Broadway
Newbury
Berks
RG14 IBA
Trustees
P Elsley
JPWest
H F J Bankes
T R Snook (resigned 30.9.2023)
R P Ireland
EJLPott¢r
J L W¢5t (appointed 7.4.2024)
Indepehdent Examiner
N Rivers FCA
C B Heslop And Company Limited
Chart¢red Accountants
l High Street
Thatcham
Berks
RG19 3JG
Approved by order of the board of trustees on ............. ...
. and signed on its behalf by:
J P Wesl - Trustee
Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
PALS
ARTNERS FOR ACTIVE LEISURE
SCHEME
WEST BERKSHIRE
Independent examiner's report to the trustees of PALS (Partners for Active Leisure Scheme) WÈst Berk8hire
I report to the charity trustees on my examination of the accounts of PALS {Partners for Active Leisure Scheme) West
Berkshir¢ (the Tn￿t) for the year ended 5 April 2024.
Responsibilities and basis of report
As the charity trustees of the Trust you ar¢ responsible ftlr the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 ('the A¢t'}.
J report in respect of my examination of the Trusvs accounts Ca￿led out under Section 145 of the Act and in carrying out
my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b} of
the Act.
Independent exgminer's statement
J have completed my examination. l Gonfimi that no matsrial matters have come to my attention in Connection with the
examination giving me cause to believe that in any material respect:
accounting records were nol kept in respect of the Tnlst as required by Section 130 of the Act" or
the accounts do not accord with those records. or
the accounts do not comply with the appllcable requirements concerning the forni and content of accounts set out
in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a
true and fair view ￿th1¢h is not a matter ¢onsidered as part of an independent examination.
I have no concern5 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.
N Rivers FCA
C B Heslop And Company Limlted
Chartered Accountants
l High Street
Thatcham
Berks
RG19 3JG
Page 3

PALS PARTNERS FOR A￿1vE LEISURE
SCHEME
WEST BERKSHIRE
srATEMENT OF FINANCIAL ACTIVITIES
for th¢
egr ended 5 APIUL 2024
5.4.24
5.4.23
Total
funds
Unrestricted
fi]nd
Notes
INCOME AND EIYDOWMENTS FROM
Donations and legacies
33,561
20,857
Charitable activities
Childrens activities
5,500
7,100
Other trading activities
Invesbnent income
3,943
847
3,834
533
To¢al
43,851
32,324
EXPENDITURE ON
Raising funds
2.987
1,701
Charitable activitie5
Childrens activities
47,325
42.733
Total
50.312
44,434
NET INCOMEI(EXPENDITURE)
{6.461)
(12,110)
RECOIYCILIATION OF FUNDS
Totsl funds brought forW￿d
93,081
105,191
TOTAL FUNDS CARRIED FORWARD
86,620
93,081
The notes forn] part of these fiT)ancial ststements
Page 4

PALS PARTNERS FOR ACTIVE LEISURE
SCHEME
WEST BEIiKSHIRE
BALANCE SHEET
5 APRtL 2024
5.4.24
5.4.23
Toial
fund5
Unrestricted
fund
Notes
FIXED ASSETS
Tangible ￿sets
4,920
6.566
CURRENT ASSETS
Debtors
Cash at bank
315
82,471
306
87.393
82,786
87.699
CREDITORS
Amounts falling due within one year
(1,086)
(1,184)
NET CURRENT ASSETS
81.700
86,515
TOTAL ASSETS LESS CURRENT
LIABILITIES
86,620
93,081
NET ASSETS
86,620
93,081
FIJNDS
Unrestricted funds
86.620
93,081
TOTAL FUNDS
86,620
93,081
ncial state
ents were approved by the Board of Trnstees and authorised for issue
and were signed on its behalf by:
on
J P West - Trustee
The notes forni part of these financial statements
Page 5

PALS
ARTNERS FOR AcfivE LEISURE
SCHEME WEST BERKSHIRE
NOTES TO THE FINANCIAL STATEMENTS
for the ve4r ended S APRIL 2024
ACCOUNTING POLICIES
Basis of preparing the fJDancial statements
The financial statements of the charity. which is a public benefit entity under FRS 102, have been prepared in
accordance wryth the Charities SORP (FRS 102) 'Accounttng and Reporting by Charities: Statement of
Recommended Prdctice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),,
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland. and the Charities Act 2011. The financial statements have been p￿pared under the historical cost
convention.
Ineome
All income is recognised in the Ststemenl of Financial Activilies once the charity has entitlement to the funds. it
is probable that the income will be received and the amount can be m¢&sured reliably.
Grants and donation5
Grants and donations are only included in the Statement of Financial ActivAties when the general income
recognition criteria aTe met {5.10 to 5.12 FRS 102 SORP).
Expenditure
Liabilities are recogni5ed a5 expenditure as soon as there is a legal or constructive obligation committing the
charity to that expenditure, it is probable that a transfer of e¢onomi¢ benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expendithre is accounted for on an a¢¢ruals basis and has
been classified under headings that aggregate all Cosl related to th¢ category. Where costs cannot be directly
attribufrd to particular headings they have been allocated to activities on a basis Consistent with the use of
resources.
Tangible fixed ¥ssets
Depreciation is provided at the following annual rates An order to write off each asset over its estimated useful
life.
Fixthres and fittings
Motor vehicles
Computer equTpment
250/0 on reducing balance
250/0 on reducing balance
330/0 on reducing balance
Taxation
The charity is exempt from tax on its chaTitable activities.
Fund accounting
U￿eStriCted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restri¢t¢d purposes within the objects of the charity. Restridions
arise when specified by the donor or when funds are rai5¢d for particular r¢stri¢ted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial stalements.
Foreign currencies
Assels and liabilities in foreign C￿￿enc1¢S ar¢ translated into sterling at the fdtes of exchange ruling at the
balanre sheet date. Transactions in foreign currencies are translated into slerling at the rate of exchange ￿lIng at
the date of transaction. Exchange differences are taken into account in a￿LYing at the operating result.
Page 6
continued..

PALS
ARTNERS FOR ACTIVE LEISURE
SCHEME
WEST BERKSHIRE
IYOTES TO THE FINANCIAL STATEMENTS-
for the
ear ended 5 APRIL 2024
ntinued
OTHER TRADING ACTIVITIES
5.4.24
5.4.23
Fundraising events
3,943
3.834
INVESTMENT INCOME
5.4.24
5.4.23
Deposii account interest
847
533
TRUSTEES, REMUNERATtON AND BENEFITS
There wer¢ no trustees, remuneration or other benefits for the year ended 5 April 2024 nor for the year ended
5 April 2023.
Trustees, expenses
There were no trustees, expenses paid for ihe year ended 5 April 2024 nor for the year ended 5 April 2023.
STAFF COSTS
The average monthly number of employees during the year was as follows..
5.4.24
5.4.23
Employees
No employees received emoluments in excess of £60.000.
TANGIBLE FIXED ASSETS
Fixtures
Motor
vehicle5
Computer
equipment
fittings
Totals
COST
At 6 April 2023 and 5 April 2024
13,421
14,989
515
28,925
DEPRECIATION
At 6 April 2023
Charge for year
13,245
8,666
.580
448
22
22.359
1.646
At 5 April 2024
13.289
10,246
470
24,005
NET BOOK VALUE
At 5 April 2024
132
4.743
45
4,920
At 5 April 2023
176
6,323
67
6,566
Page 7
continued...

PALS
PARTNERS FOR ACTIVE LEISURE
SCHEME
WEST BERKSHIRE
NOTES TO THE FINANCIAL STATEMENTS- continued
for the
'ear ended 5 APRIL 2024
DEBTORS: AMOUNTS FALLING DUE wrfHIN ONE YEAR
5.4.24
5.4.23
Prepayrnents
315
306
CREDITORS: AMOUIYTS FALLING DUE WITHIN ONE YEAR
5.4.24
5.4.23
Taxation and social 5￿urity
Oth¢r Creditors
335
751
464
720
1,086
1,184
MOVEMENT IN FUNDS
N¢t
movement
in funds
At
5.4.24
At 6.4.23
Unrestyieted funds
General fund
93,081
(6,461)
86,620
TOTAL FUNDS
93,081
{6,461)
86.620
Nel movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in ￿ndS
U￿r￿trIcted funds
Gey)eral fund
43,851
(50,312)
(6,461)
TOTAL FUNDS
43,851
{50,312}
(6,461)
Comparatives for movement in funds
Net
movement
in funds
At
5.4.23
At 6.4.22
Unrestricted funds
General fund
105,191
(12,110)
93,081
TOTAL FUNDS
105,191
(12,110>
93,081
Page S
continued...

PALS
ARTNERS FOR A￿1VE LEISURE
SCHEME
WEsf BERKSHIRE
NOTES TO THE FINANCIAL STATEMENTS- continued
for the
ear eDded 5 APRIL 2024
MOVEMENT IN FUNDS - continued
Comparntive net movernent in fimds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestrleted funds
General fund
32.324
(44.434)
(12,110)
TOTAL FUNDS
32.324
(44,434)
{12,110)
A current year 12 months and prior year 12 months combined position is as follows:
Nel
movement
in fund5
At
5.4.24
At 6.4.22
Unrestricted funds
General fund
105.191
(18,571)
86,620
TOTAL FUNDS
105.191
(18,571)
86,620
A ¢urr¢nt year 12 months and prior year 12 months combined nel movem¢nl in hnds, included in the above are
as follows:
Incoming
resources
Resources
expended
Movement
in fvnds
Unrestricted funds
General fund
76,175
(94,746)
(18,571)
TOTAL FUNDS
76,175
(94,746)
(18,571)
io.
RELATED PARTY DISCLOSURES
There were no related party iransaclions for th¢ year ended 5 April 2024.
Page 9

PALS
PARTNERS FOR ACTIVE LEISURE
SCHEME
WEST BERKSHIRE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the
ear ended 5 APRIL 2024
5.4.24
5.4.23
INCOME AND ENDOWMENTS
Donations 2nd legacies
Donations
33,561
20,857
Other trading activities
Fundraising events
3,943
3,834
Investment income
Deposit account interest
847
533
Charitable activities
Grants
5.500
7.100
Total incoming resources
43.851
32.324
EXPENDITURE
Raising donations and legacies
Fundraising & publi¢ity
2,987
1,701
Charit4ble activities
Wages
Postage and stationery
Sundries
Activities c05t5
Volunteers expenses
C(pordinator expenses
25,781
432
4.934
7.521
90
1.196
23,802
256
857
9.192
199
1.284
39,954
35,590
Support eosts
Management
Insurance
Telephone
Stationery & office supplies
Advertising
Training costs
Fixtures and fittlngs
Motor vehicles
Computer equipment
747
815
727
708
1.196
338
,050
59
2.108
33
421
,559
44
1.581
22
6,333
6,219
Fingnce
Bank charges
60
104
Governance costs
Auditors, remuneration for non audlt work
Carried forward
778
778
720
720
This page does not forni part of the statutory financial statements
Page 10

PALS
PARTNERS FOR ACTIVE LEISURE
SCHEME
WE
BERKSHIRE
DETAILED STATEMEIYT OF FINANCIAL ACTIVITIES
for the
ear ended 5 AfRtL 2024
5.4.24
5.4.23
Governance Costs
Brought forward
Professional fees
778
200
720
loo
978
820
Total resources expended
50,312
44,434
Net expenditure
{6.461)
(12.110)
This page does not forn) part of the statutory financial statements
Pagell