Chty rthiber .' 1143440 Crynpany nLrtw . 7639033 Hoylake Parade Community Centre (A company Limited by guaranteel Trustees. ￿pOrt and financial statements for the year ended 31 Marth 2023 •AIYGP4T5" OW312W24 COWANIES HOLISE A17 #12 Hoylake Parade Communlty Centre IAfompany Limlted ￿ zuarantsel Conlents Chairfs Rewt Leg81 *¥J ￿mM￿StraINe mtsrmalhyi Trustees, rep)rt Independent•xzminws' report s￿￿nto1fvianClal athibes 8alarKe sheel 10-31 Chair's Report Chairs Rwt The Poli￿. Café. the SandeJlirMJ5 Nurswy. Wirral Sa￿t aub arthy other Icol small businesses continue as loroer terni users %thith guErates stsble inc(Mne that allows the centre a financial base whth to remain stsble and trNJild the futrj￿. In 2023 we welc(Mn&l Kathryn Holmbtrg as a (X)-QPted trustee. The dIr￿t￿trUstees have continued in a more acbve rde in the day to day running of ￿ntre as we conts.nue to recover ￿nce rexJrenirrfJ after the pandemK k(k down. We have tsken on a few new stsff Th) flexible h)ur5 to alleviate pre55ure fr{￿ ￿￿KIaY 0￿j 5th￿55 cow as well as caretskn.ng cover on those weekeThJs we have LxM*ings. Though there Is always a g￿al 'cMKn' of regular u5er5 we hove seen the level of lyx)kn'n9S main stable &nce ra)pening. Users of the centre ccf¢tinue to expre55 p0S￿ve comments about the ￿ntre ljjilding. p*e s run aThl the frI￿dIlneSS and t￿lp￿Hr￿sS of the Staffltru5tees. Thanks to all trustees and stsff for gNirNJ their time sUp￿rt to ￿sunr￿j Parade remains of the pla￿ for the ccrfnmunty to enjoy. We thk forward ￿th confKlence to the next ypar and ojntinuing to sefve as a ￿tre for the local communty. Julian Priest Chair of Trustees Jldrdn Pri Chair of Trustees Hoylake Pardde Communrty Centre (Acomparhy limited tyguarantee) Legal and admlnistrath* Inlormation Charity number 1143440 Company re8lstration number 7639033 Registered office The Parade Hoyle Road Hoylake Wirral Mersey5ide CH47 3AG Trustees Julian Priest (Chairl Dawn T Smith (Treasurer) Jill Anderton-stevens Julio Camacho Bonila David Stevens Accountants Loughrey & Co 38 Market Street Hoylake Wirral CH47 2AF Bankers UnityTrust Bank 9 Brindley Place Birmingham BI 2HB Hoylake Pjrade Community Centre IA company Umited by 8uaTanteel Report ofthetNMees IhicryRtir¥the di￿£t0￿ re￿} f¢rtheyear•Nled 31 Mar¢h 2023 Thè Iwsree5 present thtyi rewt aThJ the financial Sts1em￿ts fN theyerthd 31 Ilarch 2023. The tru5kn5. are dirBCtots of Hoylake Par•Je ￿mUnIty Centre fortts ol Lxmpany law 5emd durirYJ the >*ar8nd up to the da* of this repjrt are set out on page 1. Strutlure. govem•rtte and managem*nt The ¢ryansaii4fi is a Charitab￿ c¢ynpafiy h"mrted by9uarantee {WL%iered in ErylJTrJ ar*J W￿e8, No 07639)331 Inc0￿rated on having r8gi5ter*J as a chanty (Nmbw 11434101 ￿ 18th AW 2011. The companywas est8￿￿thed under a Memorandum oj Ats50Ciation e5tAblsled Ihe obpcts and p￿r$ ofthe ccvnpany is govemed by its Aitth ofAssooat*)n daw 16th May 2011 a￿ded ty a Spood Resolutkyi da18d 7th ND¥emt*T 2011. Hoylthe Parade Community Centre 4$ 8 nonyofii makKwJ or9ani5abw that m3nages Ihe Howake P*ad8 Cojmiunity Cefttre as a centre lor th8 t4nefft of the IrKal p¢pulace. The 8oarrS of Trustees app￿nts offi￿￿ are for the day to day runnin9 oflhe Centre. Howake Parase Community Centre 15 rnanaggj and governed by a mar4gement comfflrtte•. ¢onsisbry oftruslees aThl a nuftthr ol ad￿er$ and stsff memters. Man4ement comrnittee rneetings are hekj and agenda items indwje fimanr*. heath & safety and Stsff ￿pOrts. Obl¢¢¢ives and acltvltieslor publk b¢t*fft Sel out below is a on the wogress ol Ho￿￿18 Parade C￿nmUnty Centrg in relatsrm to IVAT rs rrfftb.ng the public ben8fil reporbng requirvrriMts fty the y•ar•nde¢J 31 M8T¢h 2023. Strff aTrJ Management Ccmmittee ￿ Hoy* Parade Certh we to aThJ management ol a Ccfflmunity Centrv in HDyI*e. The olectNe ofHoWake Parade Communty Centre i5 to fijrtlw ortenefft Ihe ofwke aTrJ the n*ghboLNhood aTh othei di$tricis Ihe trustees deem apswopiiate d￿tinCts"0n of sex. sexwal or¢ntakn. Ta￿. disabihty po1￿Cal. re*nus or ¢)Iher opinions by assooab"rKJ topther Ihe sabj resthnts aTrJ the kxal aUt￿b￿. vokjntsry organtsatsxs in a Commgn effort to 8dvan(t educaboh and to provh* I￿.￿be$ in the 1ft*￿ts of soc*l7*eifare for twne ittsJpaiiDn *ith Ihe obJecb¥e of improvirvj Ihe ollfv of ihe saAI wwJ*nis. In con$k¥eriNJ ￿ obJe¢ts"¥es and aclMtr¥, tr Twstees have wns*kn•d Charty CfmmiM¥)n guAJan￿ on Pubk 8enefit. reQUi￿rnents. Hoylake Parade Community Centr• IA company Llmited by guarantee) Aewt of Ihe tNswes IIrKoryb￿atO￿ts dlrector5 veportl fortheyear￿ded 31 Mar¢h 2023 Flnafite 71 158,770 158,770 184,123 158.771 158.771 164,124 . Current assets Stts¢k8 Debtorn Inve8lrnenl¥ (Nots 8) 9.698 9.698 8.010 Cash at bank and in hand (Note 101 Tot•icvrr•nt45s•ts BIO 49.245 .943 49.245 58.943 49.371 Cr•dil*ys: arnounts lalllrig due withln one year B11 1.320 57,623 57.62 54,981 Totslawts less 813 219.105 Cr•dltorn: amounts f•llinq du•aft¢r ono y￿r INol• 91 Pmw$S0Th8 for lthbiliti 815 Tol•lnetassets orllabilths Reserves of the Charity Endowm•ntfvnds R•stri¢t•J ¢asxtsl rns¥r¥• Unmtri¢tsd ¢•pllal r•s•Ms R•valuation rns¢r¥* Falr¥alue re8er 316.394 216,394 219.105 P17 818 Bl* 216.394 216.394 219.705 216.394 16.394 219.105 companie5. Th• mwnbors h8¥e Iiotrnqulredthe companyto obtaln ￿lUdi¢l￿ •¢¢oft￿ uckn476 of tho pani•s Aeizoofj: wilh rnsp•¢tto x¢ountlng r¢¢orf$4fta th•pf•pwadon of These aceounts hav• b••n p+vpof•dln 4¢corf•n¢• wlth theprnwsivns applk4bh lo $rn￿ comwle¥ $ubJ•¢tto th• smalltompanl¢s r#glm•anofin acco￿￿¢• wlth FRS102 SORP. These acctyjnts *re apwoved by the TNsiees ¢)n...... .... ........ ............. ..ar#l sgned on Iheif bel￿ by.. 'Julian Pri•st CC170 IExc411 0110312024 Section C Notes to the accounts Ncrte 1 8asis of proparation Thts s•ctlon sI￿UldhO Compl￿ by￿ cl*rftl•s. 1.18asis of accounting These accounts have teen prepared underthe histori¢81 cost Converfl￿ iterrts ￿C02r￿Sed at cost or transaction value unlass otherwse Stsied in the rekvant notelsl to Ihese accourrts. The accounts have teen prepared in a￿￿rd￿rKe wlh.. the Stslernent of Recommended PraLltt". fvuounbng and Reporting by Chantitrs p￿paring It￿"r acAnJnts in aC￿[dall￿ vAiti ¢he Financial Rep)rb"ng Stsndard ap￿ICable in the UK orKJ Republ￿ ¢)f Irdand IFRS 1021 issued on 16 JLty 2014 ' and wlh. ' and wth" the F￿anUal Retp)rbng SI￿d* aFWKable in Uniby ￿r￿3d0fft and Rep￿)1￿¢ ol IrelaTrJ IFRS 1021 and wth the char1t￿S Act 2011. The charity constiiLrtes a put1￿ benefft entity as defined ty FRS 102.. ".riek as approw*• 1.2 Golng concern Ilth•r• arn matert•luneèrtaintiès relaledto ¢v•ftts orcondidons that cast signttlcart doubton Ihe charity abHtyto eonllnu• os 8 wng con¢•m. Pleaseprn￿d• the followlng d•t•lls orstat• "Plotwplieablè". rf An explanation a$ to those fact¢ys Ihat gjpwt the condusion that the th¥rity is a At Ihe time of approving fv accounts. th¢ twstees have a rEasonable•xpectatlon that the Chaiityhas adequate . resourc•s to coftllnue operatlng for the fw5••abl• futu Disc105ure of any uncertain*'es thai make the going concem assumpfj'on doub￿1., WA Wher¥ accounts are not Prepared ￿ a gotng concem basis, ￿ease tlisdose thts fKI together v*th the basis ￿ whith Ihe ￿$tee$ prepared the accounts aThJ the reason the Charity 18 not regarded as a 90iNJ corttm. NIA 1.3 Change of a￿o￿nting pollcy The accojnts present a true ar¥J faN ¥5￿ aTrj no charges Iwe teen rnade to ts K£ountsn9 poIK4es adopted in note { }. Yes. No. Please dsclose.. (i) th• natur• of th• ¢h•ng• In ac¢ounbngpoli¢y." PIIA (Iij the reason$ why applylry th• new accounllng poli¢y NIA and CC178 (Exc811 10 0110Y2024 (li4 the amourt of th• ￿￿$1)M￿tIOr•aeh Hn• affvct•d In the cuTrntp•rlod. each priorpwiodpr•sent•dand th• aggrèwa amount ofthe adiusbnertrelating to ptrlods"hfore thosepres•n18d, 3.44 FRS102 SORP. NIA 1A Changes to accounting ostim No changes to a¢o)Unb"n9 estirnate5 have in the reFth"ng p￿Ic0￿13.46 FRS1tr2 SORPI. Ye5. No. ".TKk as apprrwHte fl) the n•tsre olanych•ng•S." .NIA fll) the effectofthe change on lftcome and ￿PenS• or ass•ts andll•bllltles for th* ¢umtp•ilod.' • WA fili) where pr•di¢able. lh• •ff•ct olth• chang• In oft• or mor• futur• p•rlod& 1.5 Mateyial prlory•ar•rrorn No maierial prior ar error I￿ve been hlenbfied in the rep)rtin Yes" nod {3.47 FRS102 SORP . (i) the natur• of th•pYlorptrlodwrnr. WA {11) for each prtorpeiiodpres•nted in the accoun& lh• amount of th8 corr8cllon ffor each a¢eount Ilne Item •ff•ct•d,' and NIA (Ill) the amount of the c0rrnC￿Qft atthe beglnnlng olth earlie$tpriorporfodpr•svnt•din tho ac¢¢wn WA CG178 (Exc81) 011¢J312024 N()ie% to the aCCOiJnls Note 2 Accountbng polKi8• 2.1 RECONCIUATION MTH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE flh•n•tyr• rde•¢h ¢hw In •¢counUng Fund b•L•ncHa•W￿￿y* Fuiwj b*hnc•*• ETrJ•l ststed CC17alEx¢eD 12 0710312D24 Section C Notes tg theacccunls Nota 2 Aecotsnkn9 policie8 12 INCOME Yes" No tythe FAS 1O2s¢Y¢P￿FRS 102. l5.10VJ 5.12 FRS102 SORP). urty o￿LV&￿￿￿1he EerfThT￿￿ r**ed rf15 10 FRS IV2 SORP). Leyci¢s Ye$" No. Yes" Tax r9e￿Im￿r 140. Contsactual In¢om••nd i8 in.>*WA(d￿￿thmhXwD4•*1Ir* ty>)aSlY Yes. 140. gr•rts No. No" No. Yes. 140. Nla. Yps. Nla. Yes" ND. Wa. ¢SOFA No. Yes. Vdwrt•orhdp Nla" CC17FRS 102 SORP 13 Yes. ND" arè rf15.1Vkl 5.12 FRS102SORP) asw th cls)>w IrK%Ji*in Yes. Nl8" Yes" Nlè" 2.3 EXPENDITURE AND LIABILITIES Yes" Nla" Nla. NO. wa" io" Nla. Nl8" Yes. 140. Crnd Nts" a" Yes. 141a' Pro¥l•lon•lwltsWIINt* fflWSL¥Ed aithÈ*** extirw o11h2￿￿￿t￿￿U*to ag*fln•ncl ¥Wh 10 7 FRS102 SORP. 11.17 ) 11.19. FRS102 SORP. Yes. 2.4 ASSETS TaD9lble ftxedaslllts lor Ttrwe ate¢*￿ t* [o¥lknnvetrw￿1B￿, ¥Klctst* *isi tyy ¢hwty £5 Yes" o. W8. Yes. No" Nl¥' wa. No. wa" 1418. ¢C17 FR$ S¢JRP 14 01103R024 Sty)cks •NI work lo 141a" Yes" No. Nla" Ye5. o. Nla. Ye5. No" Nl8' Ye5. Curr**assetiDveaim•nts s*equNaerA5 Vrtha rnabJntytstfr*￿traTh w>e¥. The5¢nY*th ¢ash ty) POLICIES AOOPTED ADDITIONAL TO Oft OIFFERENT FROM THOSE A80VE .CC17 FRS 102SORP 15 01ffj312024 Section C Notes to tliÈ accounts N￿fr 4)urits) l•Jhqf• 5um8 donomin•tod in fornl currency havo b••n inclu￿ in OX￿01￿ the t￿$1* +)fi which those Sums n ￿￿$14t•d Irrtostsflin9 lorthg Cu￿?11￿Y in whiGtt tha a¢¢ourts are drnwn upl. CC17a IE￿￿) 0111W024 Section C Notes to the accouiits Note 5 Details of certain typ•s of expendi￿re Fees for examiTrat1¢￿ of thg a¢¢otsnts Please provide detaits of the an*>untpaidlor•ny statutory exlernalscn￿ny of a¢¢ounts andotherseryice$ provid•dbyyourindepenthl Lyaminer. If nothing W8$ paldplease enter Yl'ln the appmpriats lJox(es). This year Last year Independent examinorfs f•es 1320 1320 Assurance sorvicm otror than Independent examination Other f¢es Ifor •xampl•: financial advic•. consullancy. acc¢KH￿incY s•Thic4s1 ￿ld to thg IDdapgnd•nt •x•nln CC17a (E￿1) 19 0110312024 Note6 P•id •mF4oyw8 •.1 St•ff Costs S*l*ri•• 56.139 03.&11 89.589 NDqrnpiOyM• I￿•￿•daMp*e• Ew,olloto£89.999 £70PJOtr*£79.•99 EBO,000tr*£89.999 ¢90,QOOtr*£99.•99 QQto£10JJ&• Pl•aH prDvld•th•totsl kryfftanog4m•M P•tsQn¢V41 Ilnclud•s th0116•rf¢4*toth• chaty. Fry Iltst• 2 42A¥•ra90 h•advJwrtiTrth•y••r Thi5y•*t L**t Y• Phasg •Npl•lnlh•nknolth• pwym•nt P*￿$1•19.￿D or Iorma￿￿OIh0 P4yth• Iw Y•lueofaDywalverof• Wto •nyMduTho•iw*yi•nnin¥i cé174 IExrdl Q1h￿2￿24 Section C Notes to the accounts Icont Note 7 Tangible fixed assets Please complete this note If the charity has any tangible fixed assets 7.1 Cost or valuation Freehold land & buildings Leasehold Improvements PlanL m•¢hinery and motor.vehicles Equlpnxnt T•)tal At the beginning of the yéar Additions 171,788 64.461 236,249 Revaluations Disposals Transfers '. At end of the year 171.788 64,461 236,249 7.2 DeprgGiation and impalmient• -Basis SLorRB SL SLorRB RB SLorRB Straight Line ("SL ) or Reducing Balan {"RB") Rate 20A 15%. At beginning of the year Disposals 20.457 51.669 72.126 Depreciation 3,435 1.918 5,353 Impairment Transfers. At end of the year 23,892 53.587 77,479 7.3 Net book value Net book value at Ihe beginning of the year Net Lhjok value at the end of the year 151,331 12.792 164,123 147.896 10.874 158,770 CC17a (Excell 21 0110312024 7.4 Impaimient Please pmvide a description of the events and circumstances that led to the recognition or reversal of an impairnient loss. 7.5 Revaluation If an accounting pollcy of revaluation is adopted. lease the éffective date of thé revaluation rovide." the name of Independent valuer. rfappli¢able the meU70ds applied and *gniff¢ant assumptions the carrying amount that would have been "recognlsed had the amets been carried under the costmodel. 7.6 Other dis¢losur•s (i) Please state the amount of bormwing costs. if any. capitalised in the construction of tangible fixed assets and the capitalisation rate used. (li) Please provide the amount of Contractual commitments fi)r the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of.pmperty, plant and equipment to which the charity has restrlcted title or that are pledged as security ft•r Ilabilitses. The 'Iransfe￿" row is for movements belween r￿ed asset categories. ' Please ￿nd￿are the method of depreciation by deleting the melhod not CC17a (Excel} 0110312024 Section C Notes to the accounts (contl Note 8 Debtors and prepayments Please complete this note rf the charity has any debtors orprepayments. 8.1 Analysig of debtors This year Last year Trade debtors Prepayments and accrued inGome Other debtors 9,698 8,010 Total 9,698 8,010 Complete 8.2 where a materfal debtor Is rncoverable more than a year after the reporting date. Disclosure of debtora recoverable in more than 1 year (included in debtors above) This year Last year Trade debtors Prepayments and accn*d income Other debtors Total CC17a IExc£l} 23 0110312024 Section C Notes to the accounts {contl Note 9 Creditors and accruals P1th￿e ¢omplete thls note rf the chalyty has any creditors or accruals. 9.1 Analysis of ueditors Amounts falling due within one year This year Last year Amounts falling due aftar rnore than one year This year Last year . Accruals for grants payable Bank loans and overdrafts Trade creditors Payments re¢èived on account for contracts or perfornianceqelated grants A¢¢ruals and deferred Income 1,320 2,400 .Taxatlon and soclal securlty Other credltors Total 00 9.2 Deferred bncome Please complete this note if th• charity has defwTèd in￿rne. Please ex ain the reasons wh in¢ome 1$ deferred. Movement in deferred income account Thi$ year Last year Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the rnportlng period CC17a {EX￿1) 24 0110312024 Section C Notes to the accounts Icontl Note 10 . Cash at bank and in hand This'year Last year Short term cash investments Iless than 3 months maturity date). Cash at trank and on hand Other Total 49.245 49,371 45 CC17a {Ex¢el) "25 0110312024 11 TyppPE.EE R*vII" G¢r*ral Futhl 105 218394 219.1f6 134.107 tC17•1EW) Section C Notc5 to th¢ account5 No￿11 Char lun . 11.2 Delall¥ of rnatgrl•l lunds held and Movem￿ durfng ￿ PREVIOUS reporfinB period un Tyy• PE. EE R•rU" loBses 1 lo￿ard Ftshd h*m•s General Fund FinwKe of 230.428 128.972 140,295 219.105 OtPJerhmdslb•l•nelrt¥ T¢411 p•rba1ar￿Ghm¢ 230.428 12B,9n 140.295 219.105 CC17È.IExcd) 01h)Y2rr24 Section C Notes io the accounts Note11 eha tunts 11.2 Detall$ of moterlal fuftds h•ld and movtments during the PREVIOUS ￿P￿lIng penod TTr• PE. EE Roru. Galns and Fund n•rn• General Fund 230.428 128.912 140,29S 219.105 TfA41 41 p•rbAIAb*• 230.428 128.972 140.295 219,105 Ve5" C¢17*lExd} 0ln3r2024 Section C Notes to the accounts Icontl Note11 Charlty funds (cont) 11.3 Transfers between funds Reason for transfer and where endowment is converted to income, legal power for its conversion Amount Between unrestricted and restricted funds Belween endowment and restricted funds Be￿een erKlowment arKI unrestricted funds 11.4Desl nated funds Planned use Purpose of the deslgnation Amount CC1Ya {Excell 28 0110312024. Section C NDles to the accounts Nots 12 Transactlons with trustees and related parties ff the ¢h4rtyha& any lrtnsactr¢￿s with relat¢(Is￿leS (Oihw I1￿￿ the ftustee expenses ￿plaIned1￿ guidance note5J detalls of su¢h lrnftsactlons shouldb•prnvid•¢lin thi5 no*. ff no IIans•c￿ 10 r*w¢ plw wit•r"frue"In thebox or"False.iftl￿• are tr￿Sse110￿$ . 12.1 rnmunernuon and be None ofthe trustees have been paid any or￿ce￿We4 any from *) •mpltyment th tholi Charity or a related ontity ITN& or Fals•l True In Ih•p¢rfod the chwityhas paidlrustees r￿￿n￿allOn andbenefifs Ploa5e &wY• th• amountof, and legal authofftyfor, 8ny remtsnwolion orothorb•n•llts p•ldtO a trusteeby th¢ chaw orafty thstTtutson iY¢ompany ¢onn•¢ted *7th IL This La9ty*ar TOTAL Nam• ol ¢nBts• otdef. govomlng Ilncluding Please gl¥e det•i15 of**yrnnunwstion (*oth •r• •x grntia payment ha5 I￿en mad• 10 • trnst••. provldewi ￿￿tion oith• n•tur•of theWYm￿L M• thirilpartyha$ been rdrnbursed lorprtJvi¢firyon• Iiifft trusteès, stst• ihe natur• ofthepaymwffwd •mouni 91 rts• ￿Mbur$•M0nC Stats the numb•rof tyLrslees w whom ￿llre￿entben8fits arnaccrulng vnder• dellned¢ontributyon pen￿On scheme. 12.2 Truste•s' expenw ff th• ¢h¥ityhas pafdtrUSfv•$ forlulfillin9 Ih•irdutie4 delats ofsy¢h thwlions shouldbewovid8d in this ff No trustse•xp•nw have been in¢4wred ITn* or Fals•} TRUE Th15y Last yèar Trdvgl Sub515tence Accommodallon other (pleas• speclfyl: TOTAL CC17a IEYttl1 01103r2024 FI￿ provldethe number olllustees Ye￿1>Un￿ for 12.3 TrarMa¢Uonl$l t*lth rolat•d partl•B . pl￿Se glv¢ d¢ialts O1￿ytranso¢uon Undertak￿ by(oron ts¢￿00 the¢h•ityiii • r¢lateaTpaty • m4terf•llnitresC TRUE Amounts writton Off during reportin9 Nam* oltho tntstse or r*lated party R8latin for bad dfrbts at ￿riod end ternis and ¢ondillons. includingafty s¢¢tsrftyand the nature olanypayment Iconsldor•iknJ tob•prn¥*lodln 5etil8mvnL F0ranyrela(￿Pwty. ple•sepmvkl• 4*1•ils ol•y CC17a lew 0110312024