Charity nwnber .' 1143440 CLYrrf>arry nwnber .' a763￿33 Hoylake Parade Community Centre IA company Umlted by guarantee) Trustees, report and financial statements for the ended 31 March 2024 11 *AOZ664LE' 2WY2025 COPAPANIES HOUSE #149 Hoylake Parade Communlty C¢ntre ' (A company Umited bykuarantr*} . Charfs Report 4-5 Indyndent exaninws, reF¢rt 10-30 Chair's Report Hoylake Parade Community Centre's staff and board of trustees remain committed to the provision of a community centre for Hoylake durin8 these economically challenging times with rising ener8y costs and rising operational costs. The Community Police Station. Sanderlings Nursery, The Sensory Room, Popsy's Café, a number of small business users, as V￿11 as lon8 iemi users such as. Wirral Sandyacht Club. Hoylake & West Kirby Theatre Group. Hoylake Evangelical Church all remain lon8 term parties to the opernllon of the community centre generating $tsble income that allows the centre 8 financial base on which to remain stable and l¢Jok to build for the futufe. October 2023 Saw the reinlrodurtion of cinerna usage at the Cent￿ with the creation of Hoylake Film Club publicly screening film5 on the last Friday of each month. Somethin8 that wa5 instigated by popular demand from previous user5 of Hoylake Community Cinema. In 2022 we welcomed co-opted trustee Kathryn Hoimberg. In November 2023 Kathryn Holmbergwas formally appointed to the board. September 2023 sawtne resignation of directorftwstee Julio Cesar Camacho Bonila. The current remaining directorsnrustees y￿ul￿ like tothank Julio for his service to Hoylake Parade Communtycentre. Since stsffing and trustee changes in 2021 the trust has moved away from seeking grant funding to supplement incorne or fund individual projects. While these accounts show a slight deficit the trust ¥etsins sufficient reserves and remains confident that the financial position can improve in the coming year. Thanks to all trustees and staff for giving their time and support to ensurin8 the Parade remains one of the best plates for the comrnunity to enjoy in Hoylake. We look forward with confidence to the next year and continuing to serye a5 a centre for the local community and will continue to balance the ongoing community asperts of the centre with the need to generate revenue from local business sources. Julian Priest Chair of Trustees Hoylake Parade Community Centre Hoylake Parade Communlty Centre IA ￿rnPany ilmlted by guarantee) legal and adminlstrall¥e 1nlorniat.lon .knarlty number 1143440 Company registration number 07639033 Re8lstered offke The Parade Hoyle Road Hoylake Wirral Merseyside CH47 3AG Trustees Julian Priest (Chair) Dawn T Smith ITrea5urer) Jill Anderton-Steven5 Julio Camacho 8onila - (resigned mid year) David Stevens Katie Holmberg- (appointed mid year) Accountants Loughrey & Co 38 Market Street Hoylake Wirral CH47 2AF Bankers Unity Trust Bank 9 Brindley Place Birmingham 812HB IA ￿MpanY LlmSted by Buaranteel lorthe ended 31 Marh IOZI The Iwstees wesent treir ￿Ptyt 8r¥J ￿ fvwKial sta18Th￿ forts ￿alend•￿ 31 MaTd121Y24. The trust•￿. who ar? a150 ￿1￿CtorS of Hoyfthe Parade Ccffjmunty Centrèftythè puwpcEts of c*wy aThJ sèrved thè and up to thè date ofthis rwrt a￿ sei out on page 1. Strurture• go¥emance and management The organi5abon is a charitablg CLYnpony limrt￿l by9uerantee Ire9tstsre¢J in ErylaThJ WKI Wales, No0783￿} incoryYJrat&J on and hawng registered 35 a tharity Inwrt)er 11434401 ￿ 18th Awjusl 2011. The company was esta￿$ShefftetsTm*￿ are day tod*y ofthè Centre. HO￿ake P8rnsfrCommunity Centrv is managed aftd 9ovemed by a manag8mantton¥nrtka, cc*tsk%tiNJ oftJus*es and a number ofad¥￿er$ and staff mombets. Management ￿)MMitte• mo•tiTrJ5 afft hdd bHnonthty and agenda i&rym5 indude fjnanc*, I￿￿(h & 5aftrty and stalf rnPDrts. Objertiv•$ and ¥ai¥tties forth* p￿11( I￿nefft Set out below is a report on the Progr￿ of Hoylak• Parad? c(￿m￿￿ty C•ntrB in ￿al￿)n k+ il is rr•elng the public teneffit reporting requir8rn8nts for.the yèar end•J 31 ma￿ 2024. Th8 Staff aTrJ Management Cornmrt*e of Ho)lake Para¢e Centre wè ojmmitw to thè p¥oV￿r0￿ mafiaytmentof a C￿nMunity Centre in Howake. Th• objective of Hoylake Parn￿ Centre 15 bjfurtheror b•r*fftth• ofhoylak• tr* nei9hbouthoc*J and ot￿rdiStriLts the tNstee5 deem apprcyiatewilholrt dt51incbM of sex, sexu* ThnMiDn, r3ce, d￿1￿.1￿ w ofpolthcal. reli910￿ or other opinions by asso¢Jating tegether ts Sa￿ rE5th1ts ar*J the ktal authonl*s. v0￿1ntary or9afii$knofts in 8 common effort to advan￿ tdu¢ab"on and to prowde faolities in Ihe 4rrteivsts of seity No Compar.y No 1143440 07639033 Section B Balance slieet fthd• ythr Fixed assets Intangibl¢ a$$ots T4nglbl• a88•ts H•ritag• asse Inv•slJnen¢s F01 F02 F03 F04 FOS {Nots 71 153,704 153,704 158,770 TotslAY¢d•ss•ts 153.705 153,705 158,771 CUr￿nt assets stocks D•btois Investments. 2,789 2.789 9,698 Cash at bank and ITr hand 1140ts 101 42.431 45,220 42.431 45,220 49,24S 58.943 Blo Creditorn: amount8 fafflng du• wlthkn on• yeaf (Not• 91 811 43.7 43.78 57.623 B13 ,48 216,394 Cr•dStors: an￿Unts famkng due knr on• y•ar (Nots 9) Provl8ions lorliwbilllles Totsinot•ss•ts oriwth¥ Reserves of the Charity Endowmentlund• 197.485 197.485 216.394 R•slri¢tsd ¢•ptt•l wr¥¢ Unrgglri¢led ¢•pital rMer4e• R•¥A￿atron regerv• Fair value rn8eMI 818 e19 197.485 197.485 216.394 197. 216.394 ¢ompaftles Thesg aC￿UnIS apwo¥ed bythè T aThl syd on th8ir b•haWby.' Juli•n Prlo¥t" 17a IE￿[) 18103r2025' Section C Notes to the accounts Note l Basis of preparati( Th1$ seedon sI￿lId b• eompl•tsdbyall ¢lwlO#. 1.18asis of attounting These accounts have been wepared LKthrlhe histrAScal co* ¢￿ven￿￿ wth rtems re￿nised at or "transacbon value unles5 OtheTh¥ise stated in Ihe relevant Th)te(sl to these aco)urrts. . The accounts have been wepared in accord￿& wth. the Statem•rt ol Re¢ornn￿ Prac*ce.' Accountir*J and Repoitng by Charilies PTepariThJ IheiracuNJnts in accordance wrth the Finaniial Repoiting Standard apF*cabk in the UK and Republ￿ of ITelaryJ IFRS 11r21 iss￿1 cfft 16 July 2014 ' and wilh". . and vhth" tt* Frwcaal Rewbng Slandard in the United Ktngdryn and Republi¢ ol Ireland IFRS 102) and wilh the Charths Aci 2011. The charity consthjtes a publK teneft enbty as d•fin8d by" FRS 102.. ".rK* 0$ •pproywe . "1.2 Golng Concern atslity to eontlnué as a gthng ¢oneÈrn. pltas• pmvlt#• th• followlng d•tslls orstate -Notapplicable-, tt An explanation as to those faclors that SUPF the CLJnclusKJn thal the charty i8 a gJw" cone¢m'. At thè tim• of appfovlng th• aecounts, the twstees hayea •onab*tation Ihatth• Charty has adequ8te resources to et>ntinu• opèiatsng fwth• fofseeabl• future. Disclosure of any uncertaintses that make the going concem a5svrnption doubth]l.' WA Where accLJunts are prepa￿ on a g(ing conc£m b8515. please dKsdose thi5 fa0* together wilh the ba%s on whK* Ihe trustees prepared Ihe accounts and Ihe reastsn wty Ihe chaity is not warded 8$ a goirt9 concem: KIA 1.3.Change of acc¢)unting policy The accounts present a true arKJ law viw rKJ thanges have been made lo the ac¢ounb"ng pol￿1•$ adopted in rk)te { }. No. ' Pleas• th$elos•." (IJ the n•turn of tho ehaN99 In •c¢ountingp* NIA.. (ilj the rea$an$ why apptying the ft•wa¢counllngpoli¢y" NIA and CC17a (Excel) 10 1810y2025 (111) th• amount of th• adjusemwt for ••eh lineaffe¢t¢d in the ¢Uffentperiod, ea¢hpriorpwwodpr•senl•d and th• aggr•gat• amouiitof th• adJuslm•ntr•latlng to pertods b•lorn' thos• pr•s•rtts4 3.44 FRSIOZ SORP. NIA 1A Changes to accounting estimates No thanges to 8¢counling estimates have rx¥ANred in the repolbng FeiiDJ13.46 FRS102 SORP}. Plèase disclose.. (Q th• natyrn of any ¢han9es." NIA (iij th• ￿[octor th• clwig• on incom• and &¥pMs• or as$¢ts ￿￿lIabIlitI0$ th• eunwjtpwiod." NIA (Illj where practicable. the effect olthe change in one or NIA 1.5 M•teri•l priN •ryorn. No matenal or ar ermr have been klenir￿ ￿ the Yes. per￿￿ {3.47 FRS102 SORP . Pleas• dlselo$0." . (1? tho n•turn of th•prlorp•rlod •rmr. NIA (14 loreach piiorpwlodprpsei￿Ift Ihe a¢wurt th• amount of the correclim for.each accountline Alwn all•et•d.' and NIA (iii) thè amountof thé conycrfon at the b•glnningof Ihe •arflestpiorpertodprosen¢Èd In th• accovnl& NIA CG17a IExrAI 11 1810312025 Section C Notes io rhe aCCOuillS Nots2 AG¢ountin9 poli¢ie• 2.1 RECONCIUATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE WA kn#¢wnikn9 Wlcy ¢e17a (Ex 12 1WQ312D25 Seclinn C Notes to thè .3CCOutTrt£ frlot• 2 2.2 INCOME AGGowAing poIiGi•s Nr*' Mla" Yes. lryth&FRS 102 SORPUFRS 10Z cri*Tra met15 10b)5.12 FAS102 SORPI. Yes" rmJr&*thEntr* rnetls 16 FRS 102 SORP). Yes. W8" T￿ Nla" Ye5. Nla. 9rarta Yes" Nla. 140" Yes. No. Yes" Nla. Ye5" Wa. Yes" NO. Nl8' ¥*SOF No. NO. Yes" CC17 FR$ 102 SOAP t3 Ill ilf g¥ £1 ¥?, ll, H:1: H, ll. 1,1 ll,I,I,H,H:H,H, I, H'll I: I: ll'll'll Yes. pro9rn1$ O•)knr& Nl•' Cumtht4S14tln¥utmw*s POLICIES AOOPTED AD(HTrONAL TO OR OIFFERENT FROkl tC17 FRS 102 SORP . 16 Seciioil C Notes 10 tlie accotints Icontj Income An•lyskn of in¢ty Donatio and l•q•¢l•J: Donabons aThJ Tax Refund ac￿5 General grants prowded ty govemftw)Uth charibe$ Mwntyership $ubs¢npth$ and sponsertw which a￿ in Substance ¢Jonalv)ns Donated good$. fac11rt￿ and Other Totsl 2.710 - 2.710 Charilablg aGtivitiM- Rental Income Oiher 124.091 132.0)1 199 121 T•l•l 124.212 124 212 Olh9r trading activiti•S.' Coffee bar and caten Fundrai$in events 73 Olher Tolal 73 comp from Intwesl income DNHlend irKom Rentsl and kasin Olher 694 Tofal 694 280 $•parat• mwtefial It•m of In¢orn• Access to wthk In5uranc¢ Claim. busine$8 interry Insurance Claim & Co nsat Totsl Oth•r: Convèrsion ofendowrent fvrtds into wK¢me Gain oll dispwl of a tsn9ftJle fikEd asset h8bJ for ¢ha s own use Ggin on dk8P0s￿ of a prc#3ramme TELa*d inve51ment Roya1118s trom th• oxplty"w"on of fftt•l*c ro Olher TOTAL INCOIIE 127 616 127616 Oth•r Inform•tlon: All Incom• In th• prlory••rwa unN￿l￿d •xew for. (P￿•￿ provid• d•s¢rfpiion and •rrMntsl tlth•m any •ndo*YMrtfvnd Convert￿ In￿ Inth CC174 (EY¢di 18 1W03f2025 Wlthln tho Income It•mi abov•tho fdl•wlng Il•ms •r• matsrf•l.. Iplg•$9 dl¥¢low th• fi•turè. am0Wrt4nd y•ar •moubtsl Wh•r• tsum 0rf9lMlly.d•nomiMi•d In l•rnlw ha¥• b••n In¢ludgd In ID¢omg. •xpl4ln UKt 00 ¥thkh IIN rns hav• been translat￿ Irto St•vling lorthe surrwbBy whlch Iho a¢couMs •Y• drawn up CC174 (Excdl. 17 IWJ312025 ection Noies io tne 3ccoun15 Expwldl￿rn Exp•nditur• on runnlffj c05ts.' 59 961 8uldlng running c41sts Stsff unrforms Staff expenses 445 Olfice ¢osi$ Insuran profess￿81 fees Bank charges Payrel f¢es Acr4)untancy Sundry expenses 3¥2 392 TrAal expondltw• on n￿nIng cosiB 145.361 145.361 135.374 Exp8ndlturg on . C8tsriry & Coff8e 8at ralsin9 funds . Olher fundra15ing T¢tsl 1,164 1,164 1,444 TOTAL EXPEN(WTURE 116.525 146.525 136.818 Othor Snlommtlon: loryew eiprtdiiumon thavknb1•4¢ts¥its• can bé afialys•d folkM8'. Wrthin thÈeApe*thiu¥Èltthm$abm thè foNLwln9 It•m5 arp Thatwial.. dib¢lo8e 4mountsl curreKy h•Ye beon Indudpd in *xpgndl oxplolfv iha b881s on whl¢h tho60 swn¥ ho* Irb which th•accountsarn ￿1. .CC17a (Extd> 18 . 18￿)¥202$ Sectioii C Notes to the accounts Note 5 Detsils of cerlain types of expenditure Fees for examlnallon of the accounts Please prnvide detsls of the amounfpaldforany stat￿ory extemal $c￿tinY of a¢¢ounts and otherseThices pmvided by yourlndep*iden¢ex•mlner. ff nothlng was paidpl•as• •nt•r il'in Ihe *pprwi"•te I￿{*$1. Thls year Last year Ind•p￿dOnt axamin•Vs fees A#gurance sw4O¢es ¢)thw than Indep•nd•nt examinaiian Tax advisory feè$. Othèr f••s (for •xample: flnanclal advl¢e. ¢ongultsncy, a¢￿•￿tancY s•rvicoB) pald to th• ind•p•nd•nt examin CC17a IEx¢*ll. 19 '16KJ312025 Th*y*r $9.9$1 58.838 59.xl 8*nd ,C#J•toU9Mg t70WOtD£79 999 BQ,00Otpt88,998 t900QOto£9>,949 E1fj11 OPO *•£1￿ ￿ty￿All*mÈlrt￿*O￿rt*l Iln¢lud•A . IDJstoeJ andfj•nknrnwnageffl•n¥ffiy th•rs•r¥tu•tolh• d¥vlty. For Note li. 62Av•rty h•*d eOuntlThih•y• Th¢p4r* olts¢lw¥yknTA**hth• . T<411 Plgu•stthth• kq41 ass wAe•gh•gtd Ple•s•sta*th•4c¢ounlry p•kyf•r y redurrff4n¢yort•thuk•¥ CC171 IE**n Section C Notes to the accouiits Icon Note 7 Tangible fixed assets Please complete this note rf the charity has any tangible fixedassets 7.1 Cost or valuation Frnehold land & bulldlngs Leasehold Improvements PlanL machinery and motor véhkles Equipm•nt Total At the beginning of the year Additions 171.788 64,461 236,249 Revaluations Disposals Transfers . At end of the year 171.788 64,461 236.249 7.2 Depreciatlon and impalmyents -Basis SLorRB SL SLorRB R8 SLorR8 Straight Line ("SL") or Reducing Balanc ("RB") ' Rate 15% Atbeginning of the year Disposals 23,892 53,587 77.479 Depreciation 3,435 1,631 5,066 Impairment Transfers. At end of the year 27.327 55.218 B2,545 7.3 Net book value Net book value at the beginning of the year Net book value at the end of the year 147,896 10,874 158.770 144.461 9,243 153,704 CC17a {Excel) 21 1810312025 7.4 Imp.almient Please pmvlde a descrlption ol the events and circumstances that led to the recognltlon or reversal of an impaimient loss. 7.5 Revaluation If an accounting policy of rnvaluation is adopted. lease the effectlve date of the revaluation mvlde.. the name ofindependent valuer. rfapplleable the mèthods applled and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model. 7.6 Other dlsclosures (l) P1th￿e state the amount ofIJom)￿n9 Costs. M any, capitalised in the construction of tangible flxed assets and the capitalisation rate used.. (il) .Please provlde the amount of contractual commitments for the acquisition of tangible flxed assets. (iii) Details of the existence and carrylng amounts of property. plant and equipment to which the charity has restricted tltle or that are pledged as security for liabilitios. The ?ransfers' row is for movements behveen fixed assel categories. ' Please indicate the method of deprecKtion by deleting the method not CC17a (EX￿4) 1810312025 Section C Notes to the accounts {cont} Nots8 Debtors and prepayments Please complete. thls note11 the charty has any debtors orprepayments. 8.1 Analysis of debtors This year Last year Trade debtors Prepayments and accrued income Other debtors 2,789 9,698 Total 2,789 9,698 Complete 8.2 where a matenal debtor 1$ recoveft3ble more than a year after the rnporting date. 8.2 Dl$¢lo$ur• ol debtors recoverable in more th•n 1 year (Included In debtors above Thls year Last year - Trado debtors ' Prepayments and accrued income Other debtors Total CC17a (Excell 23 1810312025 Section C Notes to the accounts Icontl Note 9 Creditors and accruals Please complete thls note rfthe charity has any creditors or accnmls. 9.1 Anatysis of creditors Amounts falling due within one year This year "Last year Amounts falling due after more than one year This year Last year Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred Income Taxatlon and soclal securlty Other creditors 1.440 1.320 Total 9.2 Deferred incom• Please ￿mPlete this note rf the Chaiity has deferred Income. Please ex lain the rth￿n$ wh income is delernd. Mov•ment An deferred income account This year Last year Balance at the start of the reporting period Amounts added In current period Amoynts released to Income from previous perlods Balance at the end of the reporting period CC17a (Excell 24 1810312025 Section C Notes to the accounts Icontl Note 10 Ca$h at bank and in hand This year Last yoar Short terni cash Investments (less than 3 months maturity date) Short terni deposlts Cash at bank and on hand Other Total 42.431 49,245 42,431 49. 45 CC17a IEx¢ell 25 1810312025 Typ•PE.EE Ft¢rtU' Fund nam• G•nwr4lFw 216.>1 137.616 216. 121Mf$ 146,$2S 197.4 Section C Notes lo the accounts Note11 Cha 11.2 Delails of mateflal fun<15 h¢ld and movements duiing the PAevhyJs rewtyng Fun Typ• P Aoru. G•in• aThl cath•d f•M• Tw•rthr• Fund nam4* Geneia1 Fund 219.105 134.107 136818 216,394 Otherlundslbelan 219,105 134.107 136.818 21S.394 Yes" CC17a(Ex(d) Sectioi) C Notes to the accounts (cont} Note 11 Charlty funds {cont) 11.3 Transfers between funds Reason for transfer and where endowment is converted to income, legal power for its conversion Amount Betsveen unreslricted and restricted funds Be￿een endowment and restrfcted funds BefvRen endowment and unrestricted funds 11.4 Deslgnated funds Planned use Purpose of the desi nation Amount CC17a (Excd) 28 1810312025 Section C Notps to the accouiit5 Nots 12 Tran&icli￿s with trustees and relat￿ partios Ifth• ¢h¥rlty has aftyirnnsaaions ￿•t•￿PathS (oth•r than thg frnst•••xp#nses ￿plain•d•￿ guidan¢• n¢>tes) deta115 ofsuch tr•nsKVon$ shouldbeprovlded In ffjis note. Mtr•ern•rnno to report pknst •nt•r Yrue. In thebox or-F*lse" iftlwe 12.1 Trystse remunwatlon and bengfSts TRUE wtth thglr ¢harMy or• Y•lal•d •ntlty ITn• or Fals•l r•muneratlon orothefbenellts WSO ¥ trusie• by lh• ¢Pthtty or•nYin￿1hffjon tv¢¢¥wy ¢onn•¢t•d wlth IL La$¢ year L•9•1 authorfty l•g oydwi go¥orning •dund•ncy N•me of tr4bSt•• Ple8se glve dthlls ofwhyfemunv* orother er• an ex grntla paymenthas ts8￿ made toa lrnst•4 provlde an e¥plartatlon of th*nattNp oIth¢poym￿L ff a Ihirdprtyhas b•en Trimbuts•dlorprnvlthng oiw or Iiiore Irusteu. si•ie lh• ￿4￿re 0fth¢p•￿TrI ' amoyntof Ihe relmburswTron¢ are acemlng undera d•lln•deonth•)uWon ponslon 5chgm•. 12.2 Trust•••' •xpwM•8 If the chwityhas pwdtry5ts05 •¥p8ns•s for fvlfilling ￿￿Tr￿￿1￿, der•Ms of su¢h trnnsactlons shouldbt prnvid￿ lft thls not•. ff No tnAt•* ex￿rrIeS 14¥e been In¢uryed ITn* or F•lsel TRUE This y•ar Last Trn¥ Subslstence Accomfflodatlon Other sp8¢ifyl: . TOTAL CC178 IEXYAI 18hJY2025 Pl•ase provid• th• number of tn￿tee$ ￿lMI￿r9ed lor oxpènsos or Y4ho IHd oxponB88 PAld by the chgrlty 12.3 Tran5a¢tlon(sl rnlat8d pwtlo# Please glve deialts of anytm￿C￿0￿ undwtaken bY{Or￿ b8halloQ thechartyln *tiich a relat•dpartyh8S 8 Interes¢ Includlng whwpfynds ha¥* Ixm held•gawt forrtlatedwtix Ilthernarn no such lrnns•ekn4 FI￿ enter Yrne'in box ' provided. TRUE Amounts vthiten off wln9 roporting Nam• oltlw trusl•g or rfjlat•d party" R•latlorffjhlp to charfty O•s¢rfOlon ofth• Pro¥lsbon for bad d•Ms •t p•rfod •nd terns andcondhlon4 incltsdlng any secuffty and t nature olanypayment(consldwaiion) to be wo¥ld8dln S•ttl•m•nL Foranyrelatedparty. pleaseprovld• d8t4ils 0147ny CC17a (Eyu 1PAJ3Q025