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• Condi￿On5 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 ts￿e 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 I￿re0$ed from £54.160 to £56,898. The ¢off•• shop 1$ 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 fur￿8 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
PreS￿l¢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 Carr￿ng 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 V￿th 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
Pres￿1¢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
d1￿c11Y 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 IncU￿e£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 re8￿cted 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 specif￿d futur8 P8rfom8nc8-rolated condI￿onS 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 r￿alved, 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 Al￿￿88 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$f•r•
b•twa•n
lund8
At li￿23
3113124
Unr•8trlcted fund•
General fund
Malntenance fund
87,140
20.000
1707)
6,727
93.160
20,000
107,140
(707)
6,727
113,160
R•$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)
R￿tr{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 3￿tsm
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 In￿ased 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
B0￿Ing
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• C￿t0
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