REGISTERED COMPANY NUMBER: 08394194 {En8land arbd Wales) REGISTERED CHARrrY NUMBER: 1152064 REPORT OF THE TRUSTEES AND UNAUDrrED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR HALTON COMMUNITY ASSOCIATION
HALTON COMMUNITY ASSOCIAnoN copirE[S OF THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Page Report of the Trustees Independent Examlner's Report Statement of Financial ActNities Balarb Sheet 7 to 8 Notes to the Flnanclal Ststements 9 to 19 Detailed Statement of Flnancial Artivities 20 to 21
HALTON COMMUNITY ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities= Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191. OBJEcfivES AND AcnviTIES Objective5 The charitys objects as set out in the company's Articles of Association are: l. Promote the benefit of the Inhabitants of the parish of Halton with Aughton without dlstlnction of se& sexual orientation, race or of political, religious or other opinions. by as50ciating together the said inh3bitants and the local authorlties, voluntary and other organisations In a common effort to advance education and environmental awareness. and to provide facilities in the interests of social welfare for recreation and leisure-time occupation with the object of improving the condltlons of life for the sald inhabltants; 2. E5tabli5h, or secure the establishment of a community Cent Ihereinafter called "the centre ) and to maintain and manage the same (whether alone or in co-operation with any local authority or other person or body) in furtherance of these objectives; 3. Provide, maintain and improve the public area surrounding the community centre. which occupies land previously used as a landfill site and ensure protection of the environment. Artivities The charity has carried out the following activities during the year to achieve its objectives.. l. Hire of the community centre for community, educational and recreational artivities. 2. Operation of a coffee shop within the centre (through a subsidiary company), 3. Holding of fundraising events for the benefit of the community. The trustees have had reBard to the Charity Commission's guidance on public benefit in carrying OLrt its activities during the year Page I
HALTON COMMUNITY ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 ACHIEVEMEMf AND PERFORMANCE The year has progressed without major incident. The pennanent stsff have worked constientlously and efficient to maintain the Smooth running of the Centre. The Christmas Fayre on 8th December and the New Year's Eve Ceilidh were again both sell out successes rasing a total of £1,900. The luncheon club has continued monthly. a result of great work by Linda Frankland and a team of volunteers. The coffee shop continues to provide a popular Servi to those visiting the Centre, and a useful boost to the Centre's income. Thi5 is only possible thanks to a Sallie Boreham and Sandra Lively and a team of volunteers. Duke of Edinburgh Award students and students from 8eaumont College have helped in the coffee shop. Two students from Lancaster University volunteered between September and December as part of their Clinical Psychologrf course. The new solar panels installed last year have redUd our electricity demand from the grid, giving a saving of around £5,000 over the year to May. The accompanying app has given us an appreciation of when we are usin8 electricity and ha5 identified that there is a background demand of around 2.5KW which is made tsp of frldges, freezers and the CCTV system. The CCTV system is currently being upgraded with higher resolution cameras. The annual actounts presented by the treasurer show a modest surplus. This has been achleved thanks to a reduced elettricity bill as a result of the new solar panels increased booking5 thanks to excellent work from Carol Holman. There are financial challenges ahead. The deckin8 Outside the Coffee shop is considered unsafe when it 15 wet. Further, the Structure underneath needs attention. The canopy over the front door need5 significant refurbishment. In the longer term the floor in the main hall will need replacing. We are currently getting quotes for this work and applying for grants to cover at least part of the cost. A further objective is the construction of an outside toilet. Regrettably this has had to take a lower priority than the more urgent maintenance mentioned above. To get this movinE The Centre needs someone to take on the project as the existing staff are fully occupied. The Centre's trophy and certificate for the Queen's Award for Voluntary Service, together with those of the Halton Gardening Group's King's Award for Voluntsry Service, are now on display in the foyer. Naomi Tumer has continued to work effectively as Centre Coordinator. Special thanks must also go to Carol Slinger and especially Alan Meikle for their advice and management of HCA finances during the year. With the help of superb staff and volunteers, HCA continues to thrive and can sustainably continue to serve the communlty. We have been wlthout a Chairper50n for the last year. If you are interested in thls role or know of anybody seeking new volunteering opportunities, please let a member of the committee know. Page 2
HALTON COMMUNITY ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 FINANCIAL REVIEW During the year the charity made a surplus from operating activities of £15,736 compared to a surplu5 the prevlous year of £3,550. The 2025 surplus includes £10.000 from a donation for the Outside Toilet project which is for restricted funds. Hall hire income decreased from £56,898 to £48,646, mainty due to Ioss Df income from Pre-school and kids club hire. The coffee shop 15 operated through a trading subsidiary company, HCA Trading Limited. Profits from HCA Trading Limited are donated to Halton Community Association and £9,64212024 £13,883) was donated in the year. A further donation of £403 was rnade after the year end which represents the retained profits of HCA Trading Limited at 31 March 2025. The redurtion in the donations is due to decreased turnover and increased wages costs. The trustees have set aside a designated amount of £20,OIX) at 31 March 2025 for future maintenance of the centre. Capitsl expenditure during the year of £3.265 was in respect of heating equipment 1£2,5001 and a hot water boiler (£7651. The charity has total funds at 31 March 2025 of £140,396 of which £118,896 is unrestricted funds and £21,500 is restrirted funds. StRUCTURE, GOVERNANCE AND MANAGEMEMr Governing document The charity is controlled by Its governin8 document, a memorandum and articles of association, and constitutes a limited company, limited by guarantee, a5 defined by the Companies Act 2006. REFERENCE AND ADMINISTRATIVE DAll$ Registered Company number 08394194 (England and Wales) Registered Charlty number 1152064 Reglstered office The Centre at Halton Low Road Halton Lancaster Lancashire LA2 6NB Trtee$ Mrs CA Holman Mr N Wilson Mr B Jefferson MBE (resigned 7/5120251 Dr P B Nightingale {resigned 317120241 MrAJ Meikle FCA Mr J Elllott Director Company Secretary Mrs N CTurner Page 3
HALTON COMMUNrrY ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Sarah Flynn FCA Rfm Fylde Limited Unit ID Riverview 96 High St Garstang Preston Lancashire PR3 IWZ Dirertors and Trustees The following trustees are due to retire by rotation at the Annual General Meeting and, being eligible. offer themselves for re-election. Mr N Wilson Approved by order of the board of trustees on 23 June 2025 and signed on its behalf by: Mr N Wilson - Trustee Page 4
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HALTON COMMUNITY ASSOCIATION Independent examiner's report to the trustees of Halton Community Association I'the Company. I reportto the charity trustees on my examination of the accounts ofthe Company for the year ended 31 March 2025. Responsibilities and basi5 of report As the charity's trustees of the Company (and also its direttors for the purp05e5 of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 20061'the 2006 Act'}. Having 5atlsfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2U06 Art and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 {'the 2011 Act'l. In carrying out my examination I have followed the Dlrections given by the Charity Comrnis5i0n under Section 145{51 Ib} of the 2011 Act. Imdependent examiner's Statement I have completed my examination. I confirm that no matters have come to my attention in connertlon wlth the examination giving me cause to believe: actounting records were not kept in respert of the Company as required by Section 386 of the 2CK)6 Att; or the accounts do not accord with those records: or the accounts do not comply with the accountinE requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not 3 matter considered as part of an independent examination,. or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)). I have no concerns and have come acro55 no other matters in connection with the examination to which attention should be drawn in this report in orderto enable a proper understandln8 of the accounts to be reached. Sarah Flynn FCA Rfm Fylde Limited Unit ID River View 96 Hi8hSt Garstan8 Preston Lanca5hire PR3 IWZ 23 June 2025 Page S
HALTON COMMUNrrY ASSOCIATION STATEMENT OF FINANCIAL AcnvmES FOR THE YEAR ENDED 31 MARCH 2025 2025 Total funds Unrestricted fvnds Restricted funds Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 15.546 10,0 25,546 21,108 Charitable activlties Hall hire Fundraising 49.646 5,292 49,646 5,292 62,848 4,582 Other trading activities Investment income Other income 2,155 582 18 2,155 582 18 2,213 410 12 Total 73.239 10,000 83.239 91,173 EXPENDITURE ON Charilable activities Hall hire 67,503 67,503 87,623 NEf INCOME 5,736 10,000 15,736 3,550 RECONCILIATION OF FUNDS Total funds brought forward 113,160 11,500 124,660 121,110 TOTAL FUNDS CARRIED FORWARD 118,896 21,500 140.396 124,660 The notes form part of these financial statements Page 6
HALTON COMMUNrrY ASSOCIATION BALANCE SHEEr 31 MARCH 2025 2025 Total lunds 2024 Total funds Unrestrltted funds Restricted funds Notes FIXED ASSErs Tangible assets Investments 73,046 loo 73.046 100 74,976 100 14 73.146 73,146 75,076 CURREKf AS5Ers Stock5 Debtor5 Cash at bank 15 16 589 11,909 36,687 589 11,909 58,187 4S8 10,872 43,761 21,500 49.185 21,500 70,685 55.091 CREDrroRS Amounts falling due wlthin one year 17 (3,4351 13,4351 {5,5071 CURRENT ASSErs 45,750 21,500 67.250 49,584 TOTAL ASSETS LESS CURRENT LIABILITIES 118.896 21,500 140,396 124,660 NET ASSEfS 118,896 21.500 140,396 124,660 FUNDS Unrestricted funds Restritted funds 18 118,896 21.500 113,160 11,500 TOTAL FUNDS 140.396 124,660 The charitable company 15 entitled to exemption from audit under Section 477 of the Companies Art 2006 for the year ended 31 March 2025. The members have not required the company to obtain an audit of its financial 5tatement5 for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2Crf)6. The trustees acknowledge their responsibllltiÈs for la) en5urin8 that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which Eive a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 20[ relating to financial statements, so far as applicable to the charitable company. Ib) The notes form part of these financial statements Page 7 continued,..
HALTON COMMUNITY ASSOCIATION BALANCE SHEEf- contlnued 31 MARCH 2025 These financial statements have been prepared in accordance with the provision5 applicable to charitable companies subjerttothe small companies regime. The financial statements were approved by the Board of Trustees and authorised for Issue on 23 June 2025 and were Sl8ned on its behalf bv: Mr N Wilson-Trustee The notes form part of these financial statements Page 8
HALTON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL sfATEMENT5 FOR THE YEAR ENDED 31 MARCH 2025 ACCOUMnNG POLICIES BASIS OF PREPARING THE FINANCIAL sfATEMEKrs The financial statements of the charitable company. which is a publlc benefit entity under FRS 102. have been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charitie5'. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102} (effective l January 20191,, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2tI06. The financial Statements have been prepared under the historical cost convention. with the exception of investments which are included at market value. INCOME All income is recognised in the Statement of Financial Activities once the charity 15 entitled to, and virtually certain to receive, the income and the amount can be quantiFied with reasonable accuracy. The following policies are applied to particular categories of income: Hall hire income is included on an accruals basis when it 15 due. Income from fundraising artivitie5 15 accounted for when it is received. Donations are only accounted for when the charlty has unconditional entitlement to the fund5. Income from grants whether capital or revenue is recognised when the charity has entitlement to the funds. any performance condltlons attached to the grants have been met. It Is probable that the income wlll be received and the amount can be measured reliably and it is not deferred. Feed in tariffs are included on accruals basis when they are due. EXPENDITURE Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obli8ation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular heading5 they have been allocated to activities on a basis consistent with the use of resources. TANGIBLE FIXED ASSETS Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life, Short leasehold Fixtures, fittings and equipment Catering equipment Straight line over 25 years 15% on reducing balance 15% on reducing balance INVESTMENTS IN SUBSIDIARY UNDERTAKINGS Investments in subsidiary undertakings are recogni5ed at cost less impairnient. STOCKS Stocks are stated at the lower of cost and estimated Costs to complete and sell. after making due allowan for obsolete and slow moving items. Cost is calculated using the first-in, first-out method. Estimated selling price less costs to complete and sell is based on the estlmated selling price of the goods less any estimated selling costs likely to be incurred on the sale. TAXATION The charty 15 exempt from corporation tax on its charitable activities. Pa8e 9 continued...
HALTON COMMUNITY ASSOCIATION Ni7fES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES- continued FUND ACCOUNTING Unrestricted fijnds can be used in accordance with the charltable objectives at the dlscretlon of the trustees. Restricted fund5 can only be used for particular restricted purposes within the objects of the tharity. Restrlctlons arise when specified by the donor or when funds are raised for partlcular restricted purposes. Further explanation of the nature and purpose of each fund Is included in the notes to the financial ststements. PENSION COST5 AND OTHER POST.REllREMENT BENEFITS The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's penslon scheme are charged to the Statement of Financial Activltles In the period to which they relate. GOVERNMENT GRANTS Government 8rants which are revenue grant5 are accounted for on the performance model. A grant that does not imp05e 5peclfied future performance-related conditions Is recognised in other Intome when the grant proceeds are received or receivable. A grant that imposes specified future performance-related conditions on the company is recognised in income only when the perfomiance-related condltions are met. DONATIONS AND LEGACIES 202S 2024 Luncheon Club Walking footballlnetball Easyfundraisin8 Outside toilet HCA Trading Ltd Glft ald Other donations SC 9Ch) 16 11,475 9,642 1,276 1,737 71X) 1,3iXI 1,380 13,883 618 3,227 25,546 21,108 OTHER TRADING ACTIVmE5 2025 2024 Feed in tsriffs 2,155 2,213 Page 10 continued...
HALTON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMEMfs- contlnued FOR THE YEAR ENDED 31 MARCH 2025 INVESTMENT INCOME 2025 2024 Interest receivable 582 410 INCOME FROM CHARITABLE ACTIVITIES 2025 2024 Acti Grants Hall hire General hire Hall hire Pre school and kids club Hall hire Valley Church Hall hire Bowling Hall hire Pilates and Tae Kwan Do Hall hire Halton Juniors football Hall hire Toddlers/Tots play Hall hire Drummer5- Samba Espirito Hall hire Five-a-sidelball sports Hall hire Ocean Waversldance groups Hall hire Occasional users Hall hire Fitness groups Hall hire Parish council Hall hire Music groups Hall hire Events and nearly new sales Fundraising 1.000 6.217 5,950 8.087 11,157 9,716 1,017 2.337 1,534 3,132 3,245 2,790 9.570 1,429 2,230 254 400 4.582 9,761 500 2,381 1,920 5,952 3,099 1.953 10.558 145 4,588 264 1,308 5,292 54.938 67,430 The charity benefit5 greatly from the involvement and enthusiastic support of its many volunteers. who organise and a55iSt with fundraising events, see in the coffee shop and at events. In accordance with FRS102 and the Charities SORP IFRS1021. the economic contribution of general volunteers 15 not recognised in the accounts. Grants received. included in the above, are as follows: 2025 2024 Thrive Ener8y Lancaster City Council Warm Space5 4,500 450 1,000 5,950 Page 11 continued...
HALTON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 MARCH 2025 OTHER INCOME 2025 2024 HMRC repayment supplement 18 12 CHARITABLE AcnvrriES COSTS Support costs Isee note 8) Dirert Costs Totals Hall hlre 38,607 28,896 67,503 SUPPORT CO Governan Management Finance Totals Hall hire 27,939 117 28,896 NET INCOME/(EXPENDITURE) Net incomellexpendlture) Is stated after charging/{crediting): 2025 2024 Depreciation - owned assets Deficit on disposal of fixed assets Operating lease rentals Independent examinerfs fee 5.145 50 io 750 4,973 io 420 io. TRUSTEES. REMUNERATION AND BENEFITS No trustee received any remuneration or benefits from the charity durinE the year. TRUSTEES, EXPENSES I trustee claimed a total of £6012024 - £1441 in respert of telephone expenses from the charlty. ii. srAFF COSTS 2025 2024 Wa8es and salaries Other pension costs 24,197 253 35,114 890 24,450 36,01)4 Page 12 continued...
HALTON commuNy ASSOCIATION NOTE5 TO THE FINANCIAL STATEMErs- contlnued FOR THE YEAR ENDED 31 MARCH 2025 ii. STAFF C05TS- continued The average monthly number of employees during the year was as follows: 2025 2024 Centre manager Cleaners Administration No employees received emoluments in exce55 of £60,000. 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES Unrestrlcted nds Restrirted funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 20,755 353 21,108 Charftable artivltles Hall hire Fundraising 57,898 4,582 4,950 62,848 4,582 Other trading activities Investment income Other income 2.213 410 12 2,213 410 12 Total 85,870 5.303 91,173 EXPENDITURE ON Charftable artivities Hall hire 86,577 1.046 87,623 NEf INCOME/{EXPENDITURE) Transfers between funds 17071 6,727 4,257 (6.7271 3,550 Net movement In funds 6,020 (2,4701 3,550 RECONauATION OF FUNOS Totsl funds brou8ht forward 107.140 13,970 121,110 TOTAL FUNDS CARRIED FORWARD 113.160 11,500 124.660 Page 13 continued...
HALTON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL sfATEMENTS- contlnued FOR THE YEAR ENDED 31 MARCH 2025 13. TANGIBLE FIXED ASSETS Flxtures, frttln8S and equlpment Short leasehold Caterlng equipment Totsls COST At l April 2024 Additions Disposals 72,616 4,753 44,290 3,265 13CIOI 121,659 3,265 13(K)I At 31 March 2025 72,616 4,753 47,255 124,624 DEPREaATION At l April 2024 Charge for year Eliminated on disposal 9,363 2,905 3,699 158 33,621 2.082 (2501 46.683 5,145 12501 At 31 March 2025 12,268 3,857 35,453 51,578 NEf BOOK VALUE At 31 March 2025 60,348 896 11,802 73,046 At 31 March 2024 63,253 1,054 10,669 74,976 14. FIXED AssEf INVE5fmE[S Shares in group undertakin8 At l April 2024 and 31 March 2025 NEf BOOK VALUE At 31 March 2025 i( At31 March 2024 There were no investment assets outside the UK. The company's investments at thè balante sheet date in the share capital of companles Include the following.. HCA Trading limited Registered office: The Centre at Halton, Low Road, Halton, Lancaster, Lancashire, LA2 6NB Nature of bu5ine5s: Coffee shop aass of share: Ordinary holding 100 Page 14 continued...
HALTON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMEMts- contlnued FOR THE YEAR ENDED 31 MARCH 2025 15, STOCKS 2025 2024 Barstock 589 458 16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade debtors Amounts owed by group undertakings Prepayments and accrued income 740 8.949 2,220 1,545 7,003 2,324 11,909 10,872 17. CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 2025 2024 Trade creditors Deposits in advance Other creditors Accruals and deferred income 699 885 49 1,802 1,711 1,235 73 2,488 3,435 5,507 18. MOVEMENT IN FUNDS Net movement in funds At 3113125 At 114124 Unrestricted funds General fund Maintenance fund 93,160 20,C 5,736 98,896 20.000 113,160 5.736 118,896 Restricted funds CCN System Outside toilet Educational Opportunities for 12-18 year olds 3,000 8,000 10,000 18,0(h) 500 500 11,500 io,oc 21,5CQ TOTAL FUNDS 124,660 15,736 140,396 Page 15 continued...
HALTON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMEMfs- continued FOR THE YEAR ENDED 31 MARCH 2025 18. MOVEMENT IN FUNDS- conlinued Net movement in funds. included in the above are as follows: Intomln8 resources Resourw Movement expended in funds Unrestricted funds General fund 73,239 167,5031 5,736 Restritted funds Outside toilet 10,000 10,000 TOTAL FUNDS 83.239 167,503) 15,736 Comparatives for movement In funds Net movement In funds Transfers between funds At 31/3124 At 114/23 Unrestricted funds General fund Maintenance fund 87,140 20,(KiO (707) 6,727 93,160 20,000 107,140 (707) 6,727 113,160 Restricted funds CCTV System Outside toilet Educational Opportunities for 12-18 year olds Gentle exercise class Health & Social Calendar for Over 55's Coronation Solar panels 3,OC() 3,000 8.000 500 120 2,350 51XJ (7) (369} 133 4,500 1113) {1,981) 1133) 14,500) 13.970 4,257 16,727) 11,500 TOTAL FUNDS 121,110 3,550 124,660 Page 16 continued...
HALTON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMEMfs- contlnued FOR THE YEAR ENDED 31 MARCH 2025 MOVEMENT IN FUNDS- continued Comparative net movement in funds, included in the above are as follows= Incomlng resources Resources expended Movement In funds Unrestrfrted funds General fund 85,870 186,577) 1707) Restrfcted lunds Gentle èxercise class Health & social Calendar for Over 55's Coronation Solar panels 113 390 1120) 1759) 1167) 17) 1369) 133 4,5CK) 4,500 5,303 11,046) 4,257 TOTAL FUNDS 91,173 (87,623) 3,550 A current year 12 month5 and prior year 12 months combined position is as follows: Net movement in furbds Transfers between funds At 3113125 At 114123 Unrestrirted funds General fund Maintenance fund 87,140 20.000 5,029 6,727 98,896 20,000 107,140 5.029 6,727 118,896 Restrfrted funds ccrv System Outside toilet Educational Opportunities for 12-18 year olds Gentle exercise class Health & Social Calendar for Over SS'S Coronation Solar panels 3,000 8,000 10,000 18,0(NJ 500 120 2.350 500 17) {369} 133 4,500 1113) {1,9811 11331 {4,5001 13,970 14,257 16,7271 21,500 TOTAL FUNDS 121,110 19,286 140,396 Page 17 continued...
HALTON COMMUNrrY ASSOCIATION NOTES TO THE FINANaAL sfATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025 18. MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: Incomlng resources Resources expended Movement In funds Unrestrfcted funds General fund 159,109 1154.0801 5,029 Restricted funds Outside toilet Gentle exerclse class Health & Social Calendar for Over 55's Coronatlon Solar panels 10,000 113 390 300 4,500 10.000 17) 1369) 133 4.500 11201 1759) 11671 15,303 11,0461 14,257 TOTAL FUNDS 174,412 1155,1261 19,286 Purposes of Restrlcted Funds CCTV System The ccrv system is being upgraded and a grant has been reiVed of £3,OCM) from Lanpac in order to carry out the work for this purpose. Outside toilet Funds are belng raised for a project to build an outside toilet at the centre which will improve facilities for visitors. Grants of £5,C¥XI have been received from Halton Lune Trust. A donation of £10,000 was received in the year. Education Opportunltles for 12-18 year olds A grant of £500 was received from Burton & Rigby Trust in order to provlde help for the younger people in the communityto further their education. Gentle exerdse class A grant of £l,OCQ was received from Lancaster City Council to support starting a gentle exercise class for members of the community. The grant expenditure covers an instructor for the class. Health & Soclal Calendar for Over 55's Grants of £2,51)O was received from Lancaster City Council in order to increase the phy5itsl and mental wellbeing of older, more vulnerable members of the community who are most at danger of becoming isolated. Coronation A grant of £3C(I was received from Lancaster Clty Council to spend on celebrating the King's coronatlon on 6 May 2023. The grant expenditure included a bouncy castle, food and decorations. Solar panels £4,500 was received from Thrive Ener8y to a5SlSt In coverlng the cost of solar panel Installation. Page 18 continued...
HALTON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMEMfs- continued FOR THE YEAR £NDED 31 MARCH 2025 MOVEMENT IN FUNDS- continued Maintenance The trustees have set aside a designated amount of £20,07 to cover future maintenance of the centre. The trustees consider this to be appropriate for the fLrture running of the charity whilst providing sufficient re50urce5 for operating of the charity. 19. RELATED PARTY DISCLOSURES HCA Trading Limlted HCA Trading Limited is a wholly owned subsidiary company of Halton Community Association which runs coffee shop for the charity. During the year HCA Trading Limited made donationsto Halton Community Association of £9,642. At 31 March 2025 an amount of £8.949 was owed to Halton Community Association on a loan to HCA Trading Limited, PagÈ 19
HALTON COMMUNITY ASSOCIATION DAlLED STATEMEMf OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 INCOME AND ENDOWMENTS Donatkn and legacies Luncheon Club Walking footballlnetball Easyfundraising Outside toilet HCA Trading Ltd Giftaid Other donatlons 5(X) 700 1,31)0 16 11,475 9,642 1,276 1,737 1,380 13,883 618 3,227 25,546 21,108 Other trading activities Feed in tariffs 2,155 2,213 Investment Income Interest receivable 582 410 Charitable actlvttles Grants General hire Pre school and kids club Valley Church Bowling Pilates and Tae Kwan Do Halton Juniors football Toddlersnots play Drummers- Samba Espirito Five-a-side/ball sports Ocean Wavers/dance groups Occasional users Fitness groups Parlsh council Events and neariy new sales Musicgroups 5,950 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 6,217 9,761 500 2,381 1,920 5,952 1,953 10,558 145 4,588 264 5,292 1,308 54,938 67,430 other in¢ome HMRC repayment supplement 18 12 Total Incomlng resources 83,239 91,173 EXPENDITURE Charftable activities Rates and water Carried fOard I,iii I,iii 791 791 This page does not form part of the statutory financial statements Page 20
HALTON COMMUNITY ASSOCIAnoN DETAILED STATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Charitable actlvltles Brought forward Insurance Light and heat Rent Trade refuse Repairs Cleaners wages Cleaning Grant expenditure Instructor costs Bad debts Depreclatlon on short leasehold Depreciation on fixtures, fittings and equipment Depreciation on catering equlpment Loss on sale of tangible fixed assets I,iii 3,061 12,708 io 2,235 4,308 8,855 1,124 791 3.100 17,943 io 2,064 5,598 7,984 1,463 167 820 2,236 2,905 1,883 186 2,905 2,082 158 50 38,607 47,150 Support costs Management Office wages Pensions Telephone Postsge and statlonery Advertising Sundries Performing rights linCeS Trainin8 LCC licences TV li¢en¢es Event expenditure Refreshments Subscriptions Stock written off 24,197 253 1,188 312 90 141 565 157 200 161 150 118 394 13 35,114 890 1,334 392 90 74 1,143 159 141 315 25 27,939 39,877 Flnance Bank charges 117 163 Governance costs Independent examiner's fee5 Confirmation statement fee 750 90 420 13 433 Total resources expended 67,503 87,623 Net income 15,736 3,550 This page does not fomi part of the statutory financial statements Page 21