REGISTERED COMPANY NUMBER: 08394194 (England and Wales} REGISTERED GHARITY NUMBER: 1152064 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL 8TATEMENTS FOR THE YEMI ENDED 31 MARCH 2024 FOR HALTQN COMMUNITY ASSOCIATION
HALTON COMMUNITY ASSOCIAllON CONTENTS OF THE FINANCIAL 8TATEMÉNT8 FOR THE YEAR ENDED 31 MARCH 2024 Pag• Report of th• TrustO09 1 to 4 Independent Examlner'a R•port stst9mgnt of Flnanclal tIvItI9$ BalanGo Shoot 7 to 8 Not•s to tho Flnanclal 8tat•monts 9 to 19 Detalled 8tat•mént of Flnanclal Actlvttles 20 to 21
HALTON COMMUNITY ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 The tnjstees who a also directors of the charty for the purposes of the Companies AGI 2006. prgsent their report wSlh tha financial Statements of the charity for the year ended 31 March 2024. Tfle trustees have adopted the provisions of A¢¢ountlng and Reporting by Charities: Statement of Recommended Pra¢tl¢e applicable to charities preparing their accounts In accordanc8 with the Financial R8POrting Standard appllcgble in th& UK and Republic of Ireland IFRS 102) (effectlve 1 January 20191. OBJECTIVES AND ACTIVITIES ObJgctlve• The ch8ri¢ls obj8cts as set out In the companV8 ArtIGles of Assodatlon are: 1. Promot8 th8 benefit of the inh8bitant8 of the parf8h of Halton with Aughton without d18tlnctlon of s•x. Sexual orientatlon, ra¢a or of polltical, religlous or other oplnlons, by assoclatlng tO9ether the 8aid inhabitant8 and the local authoritie8, voluntary and other organlsatlons Sn a comrnon 8ffort lo advance educatlon and envlronrngntal awareness, and to provid• facilbties in the interests of social welfare for recreatlon 8nd lelsure-time occupauon wlth the object of improNlng th• CondiOn5 of lifè for tha gald irthabitant8; 2. Estsbllsh, or sacure the estsbllshment of a communlty centre (herelnafter called Ihe centre") and to malntaln and menage the same {wheth8r alone or In C¢>OP61alion with any local Suthorlty or oth8r person or body) in furtheranc8 of these oblectfve8', 3. Provide, rnainiain and Improve the publlG area surroundln9 the communlty cenlre, whlch occuples18nd prevlou8ly usett as a landfill tse an¢ ensure prote¢tlon of the envlronment. ActiVbti•g The charity has carrled out th6 following adiviti95 during the yeor to achievg Its oblectlve6.' 1. Hlre of the communlty cenlre for communlty, educatlonal and recreatlonal 8Ctlvltle8. 2. Operation of a coffe8 8hop thIn the centre (through a subsldlary company). 3. Holdlng of fundr8l$lng evonts lor the bonellt of thg comrnunlty. Th8 trust8es have had reoaro to th8 Charfly Commlssion's guidance on publlc benefit In carrying out Ils actlvlt188 durlng the ye8r Page 1
HALTON COMMUNITY ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 ACHIEVEMENT AND PERFORMANCE 18m delighted to be able to report that sorne of the major challenges faced at the beginning of Ihl8 flnanclal year have bogn successfully overcome. A very p08itive response from Sam Prit¢hard and John Elllot to our appeal at the AGM for more support on the HCA committee has made a great difference to how HCA funcllons. The annual accounts presented at the AGM last yaar 8how8d a losa of approxlmat8ly £17000., there wa8 rleady a need tp rpstructure and reduce expèndlture. An opportunty to start this proc8ss aro88188t July. tt was dlscovered that one of our stsff members w88 not meeting the hlgh standards of p8rsonal and food hygiene standards that we usually achieve and expect at HCA. That staff member dFd not have thelr contract renew&d so wage cosls were reduc8d. Further challenoes to the financlal st8bllity of HCA occurred In August when Preschool, our major Source of Incom8, announced that th8y would not be retumlng to the Centre In Septombor. Another hlghly slgnltlcant change to the runnlng of HCA was necessary when our manager, Maureen Richardson. announced sh8 would be rotiring, plannlng to leave on 22nd December 2023. Maumn's wntrlbutlon to HCA over mony years hag been Invaluable and gr8atly appreclated, but thi5 change also g8ve us th8 OPPOrtunlty to rewew how HCA was managed. An 8xpAnded gmup of volunteer5 for groups such as Soup and a Song and Luncheon Club were roGrulted. and they helped staff lo help coordlnqte se68Ions. Thls mechanlsm of runnlng sesslons Is currently belng developed and èxpanded. Partiy due to the absence of prèschool. it wag pogslb16 for othar community groups to start uilng Tho Gentro. Garol Holman hao exGellonlly faGllltated aGtlvltlg6 suGh aB Hfjrtbeepa, a new dog group, Queer By Gum foolball, Art classes, a Jazz band plus many more. The Christmas Fayre on 25th November and the New Ye8rfs Eve Ce15Idh were both sell out 8UCCgBS8B. In January11 was deGlded io appolnl Go Gr80n Soler Group to slart work a8 8oon a8 PQsslble to rnodernlse and Improve our use of renwoble energy. The work wa8 completed In Aprll th18 year. Naoml Tumer has now beGome our Centr8 Coordinator and has been very successful In the new role. She has also completed a Mental Health Flrst Aid Course adding to the service we C8n provide to thg community. Spocial thanks must al$0 go to Carol Slinger ond especially Alan Moiklg for their adwce and management of HGA flnences clurlng a year of challenges. Vvlth the help of Superb staff and volunlegrs. HCA contlnug5 lo thdvg and can suslalnably continue to serve the cornmunlty, Page 2
HALTON COMMUNITY ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 PIARCH 2024 FINANCIAL REVIEW During the year the charfty made a surplus from operating actlvlties of £3.550 compared to a (Jeficit the previous yoar of £17,085. The 2024 surplus includes £5.950 grant income whlch Is restrlcted funds for solar panelg of £4.500 from Thrive Energy, £450 from LanGa8ter City Council with £300 to cover celebratlng the King,? coronatlon and £150 to fund the health & social calendar for over 55's, and £1,000 frorn Lancashire County Council to provide wam Space$ for the Gommunity. Hall hlr8 Incomo Ire0$ed from £54.160 to £56,898. The ¢off•• shop 1$ now operated through a tradlng subsidiary company, HCA Trading Limlted, from 1 Aprll 2022. Profft8 from HCA Tradlng Llmbted are donated to Halton Community Association and £13,883 (2023 £7,023> was donal& In the year. A further donation of £1,923 wa$ made after the year end Whlcn represents the retsined profits of HCA Trading Limited at 31 March 2024. The surplus Is mainly due to increased popularlty of hall hire and tha coffee shcp tog8th8r wlth a r8duction in wage cost8, The trust&es h8V8 8et aside 8 dè8ign8ted arnount of £20.000 at 31 March 2024 for fLrture maintsnance of the centre. Capllal expendlture durlng the year of £18,794 was In respect of solar penels whlch 8hould re8uIt In a reductlan In eleGtrIc costs In the forth¢oming years. A granl of £14,500 was r¢ceived from Thrlve Energy to fund the expendiiure. Th8 charlty has tot£1 fur8 at 31 March 2024 of £124,860 of whlch £113.160 Is unre8trlcted funds and £11,500 16 r•strlcted funds. STRUCTURE, GOVERNANCE AND MANAGEMENT Ooverning documont The charity Is conlroll8d by Il8 govoming docuTnont, 8 memorandum and artlcles of as8oclatlon, and ¢onstitute8 Iimlte¢ cornpany, Ilmit8d by guarantse, as defined by the Compani88 Act 2006. REFERENCE AND ADMINISTRATIVE DETAILS R•g1stornd Company number 08394194 (England and W8Se81 RaglBter•d Charlty numbor 1152064 Reglstgr•d offlGo The Centre at Halton Low Roed Halton Lancaster Loncashlr8 LA2 6N8 Tru$t••¥ Mrs C A Holman Mrs M Rlehardson BEM Director (resign8d 2211212023) Mr N Wilson Mr B Jeffpr¥on MBE Dr P B Nightingale Mr A J Melkle FCA Mr J Elliott Dir8Ctor {8ppointed 41312024) Company Secretary Mr6 N C Turfier Pgg8 3
HALTON COMMUNITY ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 REFERENCE AND ADMINISTRATNE OETAILS Indep6ndont Examlner Kevin Cuddy Rfm ManGhe8ter Ltd Clo Alexander Bursk Parkgates, Bury New Road PreSl¢h Manch8st8r Grealer Manch8$tèr M25 OJW Dlrnctor8 and Tru8te Th8 followlng tru$tg9$ ar8 du8 to r8tlr8 by rotatlon at tho Annual Géneral Ms8ting and, boing oligible, offw th&m$élve8 for r84lectlon. Mr A J Meiklg FCA Mr& C A Holmes Approved by order of the board of tru8tee8 on 3 July 2024 and signed on its behalf by,. Dr P B Nlghllng81 - Tfustee Page 4
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HALTON COMMUNITY ASSOCIATION Independent examiner's report to the trustees of Halton Community Association {'the Company.) I report to Ihe Charity trustee8 on my examlnation of the accounts of the Cornpany for the year ended 31 March 2024. Rasponslbllities and ba81s of report As the chariws trustees of the Gompany land also its director8 for the purposes of company law) you are responsible for the preparation of the accounts in accordanc8 with the requiremonts of the Companles Act 2006 (Ihe 2006 Act'l. Heving satisfied myself thal the accounts of tho Company are not requlred to be au¢Jitsd Uftder Part 16 of the 2006 Act and are eligible for Independent examlnatlon. I report in respect of my ex?minatlon of your charitls accounts as carried out under Sectlon 145 of the Charities Act 2011 {Ihe 2011 Act,). In Carrng out my examinatlon I have followed the Dlrectlons given by the Charity Comrnission under Sectlon 14515) (b) of the 2011 Act. Independent examlnerfs 5tatem•nt I have completed my 8x8mlnation. l Confirm that no matters have come to my atiention in connectlon wlth the 8xemlnatlon glvlng me causo to believ8: accountsng records were not k8Pt In respect of the Company as requlred by Section 386 of the 2006 Act; or the 8ccounts do not accord th thos8 records; or the accounts do not comply wlth the 8ccountlna r6quirem8nts of Saetlon 396 of the 2006 Aci other than any roqulromont that thè accounts glve a tru• and falr vlaw which is not a matter con6idor¢¢ a8 part of an Independent ex8mination; or the accounts h8v8 not been prepared in accordance wlth the methods and prlnclples of the Ststement of Recommended Pracllcè for accounting and reporting by charllies {appllcable to charities prepadng thelr accounts In accordence wlth the Fin8nclal Reportlng Standard Bpplicable in the UK and Republlc of Ireland (FRS 102}1. I have no conc8rn8 and have come across no other matteL8 In connectlon Vth th8 examlnatlon to which attentlon 6hould b8 drawn In this report In order to enable a proper understandlng of the account8 to be r08ched. Kevln Cuddy Rfm Manchester Ltd Clo Alexander Bursk Parkgat•s, Bury Néw Road Pres1¢h Manchester Greater Manch8sl8r M25 OJW 3 July 2024 Page 5
HALTON COMMUNITY ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 2024 Total funds 2023 Total funds UnrestrlGtsd Restricted funds lund$ Notes INCOME AND ENDOWMENTS FROM Donallons and legacles 20,755 353 21,108 12,055 Charltabl• actlvltl•s Hall hlre Fundralslng 57,898 4,582 4,950 62.848 4,582 80.510 4,955 Other trading a¢livitie$ Investment incom8 other income 2,215 408 12 2.215 408 12 1.7g9 87 Total 85.870 5.303 91.173 79,406 EXPENDITURE ON Charltable actlvltl88 Hall hlre 86,577 1,048 87,623 96,491 NET INCOMEI(EXPENDITURE) Tran8f•rs b•tw•8n funds (707) 6,727 4,257 (6,727) 3,550 (17,085) 18 Net movement In fundj 6,020 (2,470) 3,000 (17,085) RECONCILIATION OF FUNDS Total fundg brought forward 107.140 13,970 121,110 138.195 TOTAL FUNDS CARRIED FORWARD 113,160 11,500 124,660 121,110 The notes fomi part of these financial statements Page 6
HALTON COMMUNITY ASSOCIATION BALANCE SHEEr 31 MARCH 2024 2024 Total funds 2023 Tptal funds Unro$trld•d fund8 Rastrfct•d funds Notes PIXED ASSETS Tangible assets Investments 13 14 74,976 100 74,976 100 61,155 100 75,076 75,076 61,255 CURRENT ASSETS Sto¢k8 Debtors Gash at bank 15 16 458 10,872 32,281 458 10,872 43.761 413 10,525 53,757 11,500 43,591 11,500 55,091 64,695 CReDITOR8 Amounts falling due within one yaar 17 15,5071 (5,5071 14,840) NET CURRENT A88ET8 38,084 11,500 49,584 59.855 TOTAL ASSETS LE88 CURRENT LIABILITIE8 113,160 11,500 124,660 121,110 NET ASSEf8 113.160 11,500 124,660 121,110 FUNDS Unre8tricted fund8 R88tricted funds 18 113.160 11,500 107.140 13,970 TOTAL FUNDS 124,660 121,110 The Gharltable Gompany18 entitled to exemptlon from audit under Sectlon 477 of the Companles Act 2006 for the year ended 31 March 2024. Tho rnamber8 have not required the company to obt8in an audit of it8 financlal 8tatemont8 for the y•ar ended 31 March 2024 In a¢¢ordan¢e wlth S•ctlon 476 of the Companles Act 2006. The tNsteos acknowledge th81r r8sponslbllltl86 for (al ensuring that th8 charitabl8 company keep8 accounting r8cords thai comply Sections 386 and 387 of the Compani•$ Act 2006 Bnd preparlng financi81 $tat8ments whlch glve a true and falr vlew of the state of affalrs of the charltable ¢omp8ny 8s at the end of è8ch flnancl81 year and of Its surplus or deflcit for each flnancial year in accordance with the requirèments of Sectlons 394 an(1395 and whlch olherw18e comply wtth the requirements of Ihe Cornpanie8 Act 2006 relatlng to financlal Staternents. 80 far as appii¢abl8 to the charkabie comp8ny. (b) The notes forrrF part of these ffinanGlal statements Page 7 continued..
HALTON COMMUNITY ASSOCIATION BALANCE SHEET - continued 31 MARCH 2024 Those financial statements have b88n prepared In accordance with the provisions applicable to ch8ritsble companios subi"8Ct to the small comp8nles regime, The flnanclal statements were approved by the Board of Trustees and authortsed for Issue on 3 July 2024 and were signed <)n Its behalf by. Dr P B Nightingal Trustee The notes form part of these financial statements Page 8
HALTON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ACCQUNTINQ POLICIES BASIS OF PREPARING THE FINANCIAL STATEMENTS The financlal ststements of the chariLable Gompany, which is a public benefit entity under FRS 102, have been proparod in a¢cordanco with th• Chariti08 SORP {FRS 102) 'Accounling and Raporting by Charitiag., gtatemant of Recommended Pradce applicable to oharities prepartng thelr accounts in accordance with th6 Financi81 Reporting Standard appllcable In the UK and Republic of Iroland IFRS 102) {eff8ctlve 1 January 2019),, Financial Reporting Standard 102 The Flnancial Reportlng Standard appllcable In th& UK and Republic of Ireland. and the Comp8nle$ Act 2006. The financlal ststernents have been prepared under Ihe hlstorlcal cost convention, with tho •x¢eptlon of Investments whlch are Included at markei value. INCOME All In¢ome18 recognlsed In the Statement of Flnanclal ActlvSties once tha charity i¥ entitled lo, and virtually certaln to receive. the Income and the amount can be quantlfled wlth reasonable accuracy. The followlng pollcles 8re applled to partlcular ¢ategorl88 of Income.. Hall hlre Income 1$ Induded on an accwals b8sls whan it is due. Income from fundra181ng actlvllles Is accounted for when It Is r8cetved. Donatlons are only accounted for when the charity has unconditional entitlem8nt to the funds. Income from grants wh8ther capltal or revenue is wcognised when the tharfty has entitlam8nt to the funds, any performan¢e condilions attached to the grants have been met, il 18 probablo that th? Incorne wlll be received and the amounl Gan be meajured reliably and It IJ not def?rred. Feed In tarlffs ere Included on accrua15 ba3L8 when they are due. EXPENDITURE Llabllltles ar? recognlsed as axpond5turo 88 soon •fj there18 8 109al or contstructlve abllgatlon commlttlng the charlty to that ¢xpenditure, It 18 probablo that a transfer of economlc benef115 wlll be roqulred In settlement and Ihe amount of the obllgatlon can be measurecl rellaL)ly. Expenaiiure 16 accounted for on an accruals tyasls and has beon classlfied under headlngs that aggregate all cost related to the category. Where costs C8nnot be d1c11Y attrfbut8d to partlcular h88dlngs they have been allocated to actlvitles on 8 ba818 con818tent wlth th6 U8p of rgsourGg5, TANGIBLE FIXED ASSETS Depreciatlon 18 provSded at the following annual ratas In order to writ? off each asset over Its e81imat6d useful Ilfe. Short1889ghold Fixiures, fittings and 9quiprnenl Catorino •qulpment Str8lght Ilno over 25 y8ar8 15Wè on reducing bslanco 150A on reducin9 balan¢• INVESTMENTS IN SUBSIDIARY UNDERTAKINGS Investments In subsidiary undertaking3 are recognised at cost less irnp8irment. 8TOCK8 Stocks are stated at the lower of cost and e8timated costs to Gomplete and 5811, afier making due allowance for obsoleta and Slow movlng tlems. Co* Is calGulated uslns the flr¥t-In, flr3t-oui method. Estimated oolllng prlc• oo¥tO to oomplétè and &•ll io b8¥?d on tha •Jtimatèd aèlling prieè of tha gdoda l•Èa eny esUm8t8d selllng costs Ilkely to b8 IncUe£l Dll ihe sale. TAXATION The charlty is exempt from ¢trporation tax on Its charftable activities. FUND ACCOUNTING Unrestricted funds can be used in accordance wilh the charitable objecttves at the discretion of the trustees. Page g continuèd...
HALTON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES - Gontinued FUND ACCOUNTING ResliiGled funds can only be used for particular restrlcted purposes wlthln the obleGt8 of Ihe charfty. Reslriciions arfse when speclfied by the donor or whgn funds aro ralsed for partlcular re8cted WTPQ608. Furth8r explanation of the nature and purp)s8 of each fund ts included in the notes to the financlal statsments. PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS The Gharltsble company operates 8 deflned Gontrlbutlon penBlon echeme, Contributlons payable to the Gharitable companl$ penslon scheme are Gharged to the Statemenl of Flnanclal Actlvllles In the pgrfod to whith they relats. GOVERNMENT GRANT8 Gov8rnm9nl grant$ which ar8 r8v8nu8 grants are accounted for on th8 performanc8 mod81. A grant that doe not Impose speclfled future performance-related conditlons is recognised in other income when the grant proceeds are received or receivable. A grant that Impos8s specifd futur8 P8rfom8nc8-rolated condIonS on the company is recogni5ed in income only whgn the performanco-related conditions are mel. DONATIONS AND LEGACIES 2024 2023 Luncheon Glub Charltles Trust Walking foolballlnètball Outsld& toilet HCA Trading Ltd Glft ald Othèr donatlong 700 1,550 15 1.300 966 7,023 1.300 1.380 13,883 618 3,227 1.201 21,108 12.055 OTHER TRADING ACTIVITIES 2024 2023 Feed In tariffs Sundry incom8 2,213 1,769 30 2,215 1,799 INVESTMENT INCOME 2024 2023 Int8r95t r8coivablo 408 87 Page 10 continue(J...
HALTON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS . continued FOR THE YEAR ENDED 31 MARCH 2024 INCOME FROM CHARITABLE ACTIVITIES 2024 2023 Actlvity Hall hire Hall hlm Hall hlre Hall hlre Hall hlr8 Hall hir8 Hall hire Grants Gonorol hiro Pre school and kld$ dub Valley Church Bowllng Pllat6s and Tae Kwan Do Halton Juniors football Toddlersrrols play Hall hire Drummers - 88mb8 Esplrfto Hall hlr8 Flve.4-61delball sports Hall hlre Ocean Waversldanc8 group8 H811 hire Occaslonal users Hall hlre Fltn•ss groLPS Hall hlre Parish council H811 hire Muslc groups Hall hlre Evenl8 and nearly new sal83 Fundralslng 5.960 8,087 11,157 9,716 1.017 2,337 1,534 6,350 e,073 22,894 7,922 1.324 2.197 2,022 I 11 3,132 3,245 2,790 9,570 1,429 2,230 254 400 4,582 120 2,874 2,988 3,338 1,340 824 238 4,955 67,430 65,465 The charlty b?ngflts greatly from the involvement and enthu61aBtIG 6upport of its many volunteer8, who organlse and a551st fundralslng events, serve In the coffee shop and al events. In accordance with FRS102 and the Charities SORP {FRS1021, the 8conomlc Contribution of General volunleers Is not recognlsed In th8 account8. Gran16 ralved, Included In the above, are ag follows., 2024 2023 Thrive Energy LanG8Ster City Councll Department for Educallon Warm Sp8CO8 4,500 450 3,350 3,000 1.000 5,960 8.350 OTHERINCOME 2024 2023 HMRC repayment supplement 12 Pa9e11 continued...
HALTON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 CHARITABLE ACTIVITIES COSTS Support costs (see note 81 Dlrect Costs Totals Hall hire 47.150 40,473 87,623 SUPPORT COSTS Gov•rnanc• costs Managamènt Flnan Totalg Hall hlre 39,877 163 433 40,473 NET INCOMEI(EXPENDITURE) N8t Incomel(exp8ndrture)18 8tat8d after charglngl(c¢8dltlng)'. 2024 2023 Dopreeiation - owned 886&ts Op8ratlng leaBo ronta18 Independent 8X8mlner'3 fee 4.973 10 420 4,587 10 390 10. TRUSTEE8' REMUNERATION AND BENEFIT8 Maureon Rlchardson BEM was pald £14.966 (2023 - £21,603) a5 rnanager of the centr9. Thè 8818ries pald are 88 permittad undér th• comp8nW8 Al88 of A880¢iation. No Qlher tru51998 reGeived any remunerallon or bonoffts from thg Ghdrfty. TRUSTEES. EXPENSES 3 Iru8teeB clalmed a total of £144 (2023 - £416) In re8pect ol trevelllng and telepttone expen6e6 trorn the charlty. 11. STAFF COSTS 2024 2023 Wages and salarfeg Other pen81on costs 35,114 890 46.og3 1,191 38,004 47284 The avargge monthly number of employees durlng the yèar w88 a8 follows. 2024 2023 Centrè managar Cleaners Administrallon Page 12 continued...
HALTQN COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 31 MARCH 2024 11. STAFF COSTS - contlnugfl No 8mployees received emoluments In exGess of £60,000, 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrgstrlcted funds R•strfct•d funds Totsj funds INCOMEAND ENDOWMENTS FROM Donatlons and lega¢le$ 12,055 12.055 Charltablg actlvltlgs Hall hlre Fundraising 56,691 4,955 3,819 60,510 4,955 Olher tradlng 8ctlvltle8 Inveslment Income 1.799 87 1.799 87 Total 75,587 3,819 79,406 EXPENDITURE ON CharFtable actlvltles Hall hir 94.457 2,034 96,491 NET INCOMEI(EXPENDITURE) {18,870) 1.785 {17,085} RECONCILIATION OF FUNDS Total funds brought forward 126,010 12.185 138,195 TOTAL FUNDS CARRIED FORWARD 107,140 13,970 121,110 Page 13 continued...
HALTON COMMUNITY ASSOCIATION NQTE5 TO THE FINANCIAL STATEMENTS- ¢ontFnued FOR THE YEAR ENDED 31 MARCH 2024 13. TANGIBLE FIXED ASSETS Flxtures, tlttlngs and oqulpm?nt Short lea$ehold Cat8rlng equlpmont Totals COST At 1 Aprll 2023 Addltions 53,822 18,794 4,753 44,290 102,885 18,794 At 31 March 2024 72,616 4,753 44,290 121.659 DEPRECIATION At 1 Aprll 2023 Charge for year 6,459 3,513 186 31,738 1.883 41,710 4.973 At 31 March 2024 9,363 3,699 33,621 48,683 NET BOOK VALUE At 31 March 2024 83,253 1,054 10.669 74,978 At 31 MarGh 2023 47,363 1,240 12,552 61,155 14. FIXED ASSET INVESTMENTS 8haro5 In group undertaklngs COST At 1 April 2023 and 31 March 2024 10Q NET BOOK VALUE At 31 Merch 2024 100 At 31 March 2023 100 Thore were no Inveatment a88et8 OUt8lde Ihe UK. The companV5 investrnents al the b818nce Sheet dat8 in th8 8h8re capltal of companles Includ8 the followlng,. HCA Trading Lirnit•d Reg18ler8d offlG8: The Centr8 al Hallon, Low Road, Mallon, Lancaster, Lancashlre, LA2 6NB Nature Df buslness: Coffee Shop Cl8•• ol $har•: Ordlnary holdlng 100 Page 14 tinued...
HALTON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS . contlnued FOR THE YEAR ENDED 31 MARCH 2024 15. STQCKS 2024 2023 Bar 8tG¢k 458 413 16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade debtor8 Amounls owed by group undertaklngs Other debtors Prepayrnenls and accrued Income 1,545 7,003 140 5,864 1,5QO 3,021 2,324 10.872 10,525 17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade cxedilors Depo8ttB In advance Other cradltors Accrualy and deferrad Income 1,711 1.235 73 2,488 1,926 976 1,939 5,507 4,840 10. MQVEMENT IN FUND8 Not mov•mont In fund• Tran$f•r• b•twa•n lund8 At li23 3113124 Unr•8trlcted fund• General fund Malntenance fund 87,140 20.000 1707) 6,727 93.160 20,000 107,140 (707) 6,727 113,160 R•$trlctod funds CCTV System Oulslde tollpt Educauonal QpportunFues for 12-18 year olds Gentle axercise dass Heèlth & Social Calèndar for Ov8r 55's Coronollon Solar panels 3,000 8,000 3,000 8,000 500 120 2,350 soo {7) (369) 133 4.500 (113) (1,981 > {1331 (4.500) 13,970 4,257 (6.7271 11,500 TOTAL FUNDS 121,110 3,550 124,660 Page 15 contlnued...
HALTON COMMUNITY ASSOCIATION NOTE8 TO THE FINANCIAL STATEMENTS - Gontlnued FOR THE YEAR ENDED 31 MARCH 2024 18. MOVEMENT IN FUNDS - Contlnued Net movement in funds, include(J In th8 above are as follows.. In¢omlng rosourc89 Re8ourrA8 expond?d Mov•mont In fun(ts Unf08trlcted fund8 Ggneral fund 85,870 (86,577) (707) Ré$trl¢ted funds Gentle exerti$e class Health & Social Calendar for Over 55,8 Coronatlon Solar p8n818 113 390 300 4.500 {120) (759) (187) {7) 1369) 133 4.500 6,303 {1,046) 4,257 TOTAL FUND8 91,173 (87,623) 3,560 Comparatlvos for movament In fund¥ rnovement In fund6 At 3113123 At 114122 Unre•trlcted fund• General fund Malntenan¢e fund 106,010 20,000 (18,870) 87,14Q 20,000 128.010 (18,870) 107.140 R•strl¢t•d fund8 GCTV System Outside toi181 Relaunch of Luncheon Club Educotlonal Opportunltio& for 12-18 year olds Gentle 8x8rclse class Héalth & Soclal Cglendar for Over 66's 3.000 8,000 685 3,000 8,000 <685) 500 500 120 2.350 120 2,350 12,185 1,785 13,970 TOTAL FUNDS 138,195 {17,0851 121,110 Page 16 contlnued...
HALTON COMMUNITY ASSOGIATION NOTES TO THE FINANCIAL STATEMENTS - continugd FOR THE YEAR ENDED 31 MARCH 2024 18. MOVEMENT IN FUNDS- contlnuod Comparative net movomont In fun(Fs, Induded In thg above are as follows: In¢omlng resources M•vem•nt In funds expond¢d Unrastrlcted funds General fund 75.887 (94,457> 118,870) Rtr{Gled fund8 Relaunch of Luncheon Club Gentle exercise class Health & Soc121 Calandar for Ovar 55,8 (685) (1,349) (685) 12Q 2,350 1,469 2,350 3,819 (2,034) 1.785 TOTAL FUNDS 79,406 (96,491) (17.085) A current year 12 month8 and prior year 12 month8 comblned position is as foll0v., N•t movement In fund8 Tran•f•rn between funds At 114122 3113124 Unro8trlct•d fund8 General fund Malntenance fund 108,010 20.000 (19,577) 6,727 93,160 20.000 12e,010 119,577) 8,727 113,160 Re8trict8d fund8 CCTV Sysl8m Outside toilet Rglaun¢h of Lun¢h8on Club EduGatlonal Opportunltle5 for 12-18 year olds Gentle ex8rclse dass Health & Social Calendar for Over 55,8 Coronation Solar panels 3.000 8.000 686 3,000 8,000 (685) 500 SQQ 113 1,981 133 4,500 (113) (1,981) (133) {4,500> 12,185 8.042 (6,7271 11,500 TOTAL FUNDS 138,195 113,535) 124,660 Page 17 conlinu¢d...
HALTON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 18. MOVEMENT IN FUNDS . ¢ontlnued A current year 12 mcjnlhs and prior ygar 12 moirtha Gornblned net movement In funds, InGluded In th¢ above are as follt)WS: Incomlng resource8 Resources •xpended Movgmont in funds Unrestrlcted funds General fund 181.457 1181.034) {19.577) Ro8trlctod fund8 Relaunch of Luncheon Club Gentle gxercise class Health & Social C818nd8r for Over 55's Coronetion Solar pane18 (685) 11,4691 1769) (187) (685) 113 1,981 133 4,500 1,582 2,740 300 4,500 9.122 (3,080) 6,042 TOTAL FUND8 170,579 (184,114) (13,535) Purpo8•• of R••tri¢t•d Fund• CCTV 3tsm The CCTV system 18 being uparaded and 8 gr8nt has been recelved of £3,000 from Lanpac In order to carry out the work for thlg purpose. Outslde tollet Funds ar8 b8ing rqlsed for 8 project to bulld an outslde tollet 81 Ihè centre whlch wlll Improve f8cllltle8 for vl$ltors. Grant$ of £8,000 have begn re¢elved from Broadband for the Rural North 1£3.0001 and Hglton Lune Trust (£5,000} In the year. Relaunch of Lunchoon Club A grant of £1,000 was recelved from L8ncaster Crty Council to fund th8 r818unch of the Luncheon Club whlch had been c108ed due to the COVID-19 lockdown re3trictiDn$. EduGatlon Qpportunltlob for 12.18 year olds A grant of £500 was r8ceiv8d from 8urton & Rigby Trust in order to provido holp for the young8r poople in the community to further their èducation. Oentle exercl$e cla•¥ A grant of £1,000 was recelved from Lanc8Ster Clty Councll to support Starting a gentle exerci$e clas8 for members of the community. The grgnt expenditure covers an Instructor for the cla99, H#4lth & So¢lal Calandar for Ovèr 66,8 A grant ol £150 (2023 £2,350) was received from Lancaster City Gouncll In order to increase the physlGal and mental wellbelng of older, moré vulnerable rnembers of the community who 8re most at danger of becoming 18c4ated, Coronatlon A grani of £300 was recelved frorn Lancaster Clty Councll to spend on celebratlng the Klng's coronallon on 6 May 2023. The grant expenditure included a bouncy castle, food and decorab'ons. Solar pane Page 18 continued...
HALTON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 MOVEMENT IN FUNDS- contlnu9d £4,500 was received from Thrive Energy to assisl in ¢overing the cost of solar panel In$tallatlon. The installation of Solar panels will greatly influence the electrldty spendlng whlch ha8 Inased slgnlfi¢anUy over the pagt two yagrg. Purpo••8 of D•8ignated Funds Malntsnan¢o The trust8es have set aside a designated amount of £20,000 to cover future malntgnance of the centr8. Tha trustees consider Ihis to be appropriate for the future runnlng of the ¢h8rlty whilst providing sufficient resourc88 for operetlng of the charity. 19. RELATED PARTY DISCLOSURES Maur••n Rlchird8on BEM (Dlroctor and Trust•g1 During Ihe year the charlty employed Ihe servlces of the husband of the trustee who Carrled oul maintenance servie6B at the centr8. The value of servlc8s provlded were as follovrn., Mr Carl Richardson £786. At 31 March 2024 £70 was owed to Mr Rlchardson In respect of the 8ervice8. HCA Tradlng Llmlt•d HCA Trading Llmited is a wholly owned aubsidlory company of H81ton Communlty A8soc18l1 whlch runs coffee shop for tho charlty, Durina the ye8r HCA Trading LlmFt8d madè donation8 to Halton Communlty A88oclatlon 01213,883. At 31 March 2024 an Qmounl of £7,003 was owed to Halton Community As¥ociatlon on 8108n to HCA Tradlng Llmltgd. Page 19
HALTON COMMUNrrY ASSOCIATION DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 INGOME AND ENDOWMETr¥rs DonatSons and legacles Luncheon Club Charities Trust W81king footballlnetball Outslde tollel HCA Trading Ltd Glft ald othor donations 700 1,550 15 1,300 986 7,023 1,300 1,380 13,883 618 3,227 1,201 21,108 12,055 Other trading actlvllS08 Feed in tariffs Sundry income 2,213 1,769 2,215 1,799 Invg¥tm?nt InGomfj Int8r8st r8c8ivable 408 87 Chqrltabl• •ctlvltl•o Gr8nts General hlre Pro school and kids club Vallay Church B0Ing Pllat8s snd Ta8 Kwan Do Halion Juniors football Toddlersrrotg play Prummors- Samba E¢plrfto Flve-a-31delb811 sport¥ Ocean W8versld8nce groups Occaslonal users Fitne$8 groups Parl$h GounGII Events and nearly new Balpg Muslc groups 6.960 8.087 11,157 9.716 1,017 2,337 1.534 3.132 3,245 2,790 9.570 1.429 2.230 254 4.582 400 6.350 8,Q73 22.894 7.922 1,324 2,197 2,022 126 2,874 2,988 3.338 1,340 824 238 4,966 67,430 65,465 Other Inoom HMRC repayrnent 6upplement 12 Total Incomlng resourc•• 91,173 79.406 EXPENDITURE This page does not fomi part of the statutory financial statements Page 20
HALTON COMMUNITY ASSOGIATION DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Charltsble actlvities Rates and water InsuranGe Light and haat Rent Trade refuse Ropalrs Clganers wages Clean8r8 penslon8 Cl8anlng Grant expenditure Instructor costs Bad debts D•pr8ciation on short l•as8hold Depreciation on flxtur6$, fittings and equipmént Depreclatlon on catering equipment 791 3,100 17,943 10 2,084 5,598 7,984 1,431 2,920 14,950 10 1,614 8.199 9,244 75 1,670 1,164 870 1,463 167 820 2,236 2,908 1,883 188 2,153 2,215 219 47,150 44.734 Support co$t• Management orrice w8g88 Pension6 Telpphone Postage and 5tatlon8ry Advertlslng Sundries Travellino Pertormlng rlghts Il¢en¢es LCC Ilcence5 TV Ilcenceg Refreshments Subscriptions Stock written off 35,114 890 1.334 392 90 74 46,093 1,191 1,380 371 132 65 175 893 200 159 252 290 1,143 200 159 141 315 25 39,877 51.201 Flnan 8ank chargos 163 153 Gov•manc• Ct0 Ind8p•nd•nt examiner'¥ fees Confirmatlon Statement fee 420 13 13 433 403 Total re80urce3 expended 87,623 98,491 N•t Ineoti)•l{•xp•ndltur•) 3.S50 (17,085) Thls page does not form part of the statutory rinancial statements P8ge 21