REGISTEREDCOMPANY NUMBER., IW94194 (England and Wales) REGISTEREDCHARifY NUMBER: 1152064 REPORTOF THE TRUSTEESAND UNAUDITED FIP&4NaALSTATEMEPITS FOR THE YEAR ENDED 31 MARCH 2026 FOR H*ITON COMMUPIITY AssoaAMON
HALTON COMMUNITh ASlATIoN CONTENTS OF THE FINANCIAL STATEMENrs FOR TrIE YEAR ENDED 31 P*lARCH 2026 Report of the Trustees Independert Ex•mlnerfs Report statement of FiDandalAcilvltles Balan¢eSheÈt Notes tothe Flnanclal 5tatemthts 8 to 17
HALTON COMMUNITY ASSOaATION {ReGISTERED NUMBER: 08394194) REPORT OFTHE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2026 The trustees who ae also dlrectors of the charity for the PUfpose5 Of the Companles Act 21)J6, present their report with the financial statements of the charty for the year ended 31 March 2026. The trustees have adopted the ovisions of Accounting and Reportfjng by Charities.. Statement of Recommended Practice applicable to charities eparlng their account5 in accordante wlth the Financial Reportin8 Standard applicable in the UK and Republir of Ireland IFRS 1021 leffettlve I13nuary2019I. OBIEcnvESANDAcllviTIES Obie¢tSves The charity's objects as setout In the company's Article5 Of Agsociatlon are.. l. Promote the benefit of the inhabitants of the parish of Halton th Au8hton without dlstlnction of sex. Sexual *ientation, race or of Poltal, reli8ious or other oplnlons, by associating together the said Inhabitants and the local authoriiles, voluntary and other organisations in a common effort to advance education and environmental aWane$S, and to prolde facilithes in the interests of social welfare for rette3ti and leL%ure-time octupatlon with the objeet of improvin8 the conditions of Ilfe for the said inhabitsnts,. 2. Estrblish, or secure the establishment of a community ¢entre (heIn3fter called "the centre'l and to mlintain and manage the sarne (whether alone or in cwieration with any local authority or other person or body) In fvrtherance of these obiectyve5,' 3. Provide. maintsin and improve the public area 5urroundlng the community fttre, whlch occupies land prevlously used as a landfill site and ensure protectlon of the environment. Actlvltles The charity has carried out the followin8 artivities during the year to athieve its oblectives.. L Hire of the communSty centre for tommunity, educational and reeatIonal activities. 2. Operation of a coffee shop within the tentre Ithrough a subsidiary company). 3. Holdln8 of fundrai5in8 events forthÈ benèfit ofthe community. The trustees have had regard tothe Charitycomrnission's guidan on publitbenefit In carrying t its aCtitieS during the year Pa8e I
HALTON COMMUNITY ASSOCIATr)N {REGisfERED NUMBER: 083941941 REPORTOF THE TRusfEES FOR IHE YEAR ENOED 31 MARCH 2026 ACHIEVEMEf+ifs AND PERFORMANCE The Centre has continued to be 3 busy and valued facility in Halton. Despice losing a significant r4ular intome, other boobings have been made and The Centre made a modest surplus L the year. Pickle ball has started and proved popular such that there is a se5ye every weekday. The coffee shop nt6nues to be a sSgnSflcant SOU of incorne. A communlty jigsaw has been estsblished and has been a lovety way to get people talking and Maki connections who otherwise may not have done so. There have been a number of in£fdents whlch have been ably handled by The Centre staff. Young Peop on the roof, disturbance to a Pilates Class. rethless drivlng, an assault in the youth shelter, a fight on the mosak and a rtdln8 dangerously on an electric bike. The police have been Infomied and given access to the CCTV. Four youths klcked over and spilled the contents of the d waste bin on New Years Eve. They then tipped tr40 large blue bins at the end of the car pa. Passersby hèlped clear the spilled content& They also turn over a planter on the High Road. On one occasion the front door was left unlocked durin8 an evening class and four teens sneaked in and hid the downstsirs toilet. When everyone had gone they went Upstrdi and tried the locks frldges and freezers before lettingthemselves out. Fortunatety, no dèmase was done and no one came in the unlocked door ovemi8ht. There have been a touple of minoraccidents on the skate pafk and play area& There ha5 been me significant work done to the facillty durlng the year. The Th 5YStem has been upgraded but there are still small issues ttr t(dy up. The contractor has been impossible to contsct to complete thetn. The decking outside the coffee shop had been dangerousW slippery and has been replaced with tarrnac and nonsllp planking. Removing the old planks revealed they had been badly installed and the supports were rotting. requirirva èxtra wort. Part of thè tanopy over the front door was damèged dudnB the installation of the solar panels so It was dKidgJ to lully refurbish the canopy by repainting and replaon8 the trènsparent roof. We a expecting compensadon for the dama8e frorn the solar panel installers. DufSn8 heavy rain the have been leaks from the toilÈt block roof whlch have been patthed but the rool wlll need replacemEnt in the not too distsnt futu. The next main project is construction Cf an outside Ilft to the Changing Places fadlities and an oude tcrflet Three architscts have quoted forthe design WO and we will be decidlng whlch Me to Use in the nearfvture. The replacement of the main hall floor has been deferd until afterthSs work has been completed. Over the year the team has deak with a number of incidents. the has been 4)8radin8 and some necessary repairs. We will continue with the improvements tothe facilities over the next fewyears. My thanks tothe pemi8nent rtaff and the volunteers that SUPPOrt them. RPiANtIAL REVIEW Durin8 the year the charity made a SUTpIu5 frgm operating activlties of £2.150 compared to a surplus the previous year of £15,736. The 2025 surplus included £IO.CQJ from a donation for the Outside Toil project whlch is for restricted funds. Hall hire income decreased from £48,646 to £47,034, mainly due to Ios5 of incorne from Valley Church. The toffèe shop is operated through a trading subsidiary company. HCA Trading Llmlted. Profits frorn HCA Tradir mlted are donated to Halton Community Association and £5,84312025 £9,642) wa5 donated in the year. A further donation of £1,090 was made after the year end which rèpresents the retsined profits of HCA Tradin8 Llmlted at 31 March 2026. The reduebon in the donations was due to intreased wages costs. The trustees have set aside a designated amount of £20,1XKI at 31 March 2026 for fvture maintenance of the ntre. CapTrtsl expenditure during thé ar of £4.823 was in respett tsf Cv equipment 1£4,0291. new thair5 (£5011 aThJ Pickleball equipment1£2931. The charity has total fvnds at 31 March 2026 of £142.546 of whSch £123,957 Is unrestrktsd funds £18.589 is restricted fund5. STRucfuRE. GOVERNANCE AND TrIAGEMEFIr G(brnin8 document The charty is tontrolled by its 8oveming document, a memorandum and artlcles of associath)n, and (on5titutes a 1Smlted c¢Jmpany, limited by guarantee, as defi'ned bythe Companies Art2Ci)6. Page 2
HALTON COMMUNITY ASSOCIATION IREG15fERED NUMBER: 08394194) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2026 REFERENCE ANDADMINISTrATWE DAlls Reolstered Company number 08394194 (England and Wzle51 Realstered Charlty number 1152C64 stered offlte The Centre at H¥lton Low Road Halton lan$ter LanShIre iA2 6NB Trustees Mrs CA Holman Mr N Wilson Mr B Jefferson MBE Iresi8ned 715120251 MrA l Meikle FCA Mrj Elllott Companysecretary Mrs N CTurner Indqpendent Examlner Sarah Flynn FCA Rfm Fyldè Limlted Un1t ID River Wiew 96 High St Garstang Preston Lancashire PR3 IWZ Dlrertor5 and Trustees The followin8 trustees are due to reti by rotation at the Annual General Meeting and. belng eligitAe, offerthem5elves for wlection. MrAI Meikle Mrs CA Holman Approved by order of the bo¥d of trustees on 3 June 2026 and signed on its behalf by.. Mr N Wi150n-Trustee Pa8e 3
INDEPE NDENT EXAMINER'S RepoRTTO THE TRUSTEES OF HALTON COMMUNITY ASSOCIAMON Independent examlnees rewrt tothe twstees of Halton CornrnunltyAss¢xlatlon Ilh•Comp4nV) I report to the tharity trustee5 ¢n my examination ofthe accounts ofthe Companyfor the year ended 31 Marth 2026, Responslbllttlesartd b•sis of report As the charlty's trustees of the Company land also its directors for the purposes of compary lawl you are responytrAe forthe preparation of the xcounts in accordan wlth the reguirements of the Companles Act 20J61'thè 21)06 Act'l. Having satisfied myself that the accounts of the Cornpany are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of your charlty's accounts as caryied out under Section 145 of the chaTtIeS Act 2011 I'the 2011 Act'l. In carrying out my examination I have follvwed the DirKtyon$8lven b¥tr Charlty Commission undersection 145151 Ibl of the 2011 Act. Independgnt •xamlner'5 51atement I have Completed my examination. I confirm that no matters have ccffne to my attention in connertion with the examlnation giwng me ¢ause to belleve: accountlng re¢ords were not kept In respect of the CoMpY as required by Section 386of the 2C¥)6 Act,. or the acC(nts do not accoid with those cOr{l$. or the accounts do not comply with the accounting requirements of Settitin 396 of the 21Th Art other than any requirement that the COUnts 8ive a true and fair view which is not a matter considered a5 Part of an independent examination,. or the accounts have not been prepad in accordlnce with the methods and printiples of the Statement of Reeommended Prartice for accountin8 and reporti ty tharibes lapFAicable to charities preparing their accounts in accordance with the Finanoal Replyting Stsndard applicable Sn the UK and Republit of Ireland IFRS 10211. I have no concerns and have come across no other mattels in connertion with the examination to which attenOn should be drawn in this report in orderto enable a proper understandln8of the accounts to reathed. sarah Flynn FCA Rfm Fwde Lirnited Unit ID Riverview 96 High St GaT5tan8 Preston Lancashire PR3 IWZ 3 lune 2026 Page 4
HPITON COMWNffY ASSOCIATIIY4 srATEMEKf OF FINANCIALACnvlES FOR THE YEAR ENDED 31 MAKH 2026 2026 Total fvnds 2025 Total fvnds Unreslrlrted Re51rfrted lunds funds INCOME AND ENDOWMEIIIS FROM Donatlons and le8acies 14.954 14,954 25.546 Chariiable advltles Holl hire Fundraisin8 48,655 3,303 13.843 62.498 3,303 49,646 5,292 Other tradirg artNities Investment income Other income 2,379 474 32 2,379 474 32 2,155 582 18 Total 69,797 13.843 83,640 83.239 EXPENDtnJRE ON Charltable activities Hall hlre 67,736 13.754 81,490 67,503 NeT INCOME Twansfers betrxeen fund5 2,061 3.000 15,736 18 Net M0ment infunds 5,061 12.9111 2,150 15,736 REC¢lsJCILTroN OF FUNDS Total funds brou8ht forward 118.896 21,500 140,396 124.660 TOTAL FUNDS CARRIED FORWARD 123,957 18.589 142,546 140,396 The notes forrn part of these financial statement5 Page 5
iIITON COMMUNITY AssoaATION (REGISTERED NUMBER:083941941 BAiANCE SHEET 31 MARCH 2026 2026 Totsl fvnds 2025 Totsl funds Unr•5tr1¢ted Restrlcted fvnds fun FIXEDASSEts Tangible assets Investments 13 14 71,164 Ico 71,164 loo 73,046 100 71,264 71,264 73,146 CURRENT ASSETS Stock5 Oebtors Cash at bank 15 16 586 13,912 60,669 589 IL909 58,187 13,912 41080 18.589 56,578 18.589 75,167 70.685 CREortOR5 Amounts falling due within oneyÈar 17 13.8851 13,8851 13,4351 NETCURRENT ASSETS 52,693 18,589 71,282 67,250 TOTALASSEfs LESS cURRETr UABIUTIES 123,957 18.589 142y6 140.396 NET ASSErs 123,957 18.589 142546 140,396 FUNDS Unrestricted fvnds Restrfcted fund5 123,957 18,589 118,896 21,500 TOTAL FUNDS 142.546 140,396 The tharie tompany is enti(led to exeMptn from audit uThler Section 477 of the Companie5 Act 2Q)6 for the year ended 31 March 2026. The members have not reqUId the company to obtaln an audit of its financial statsments for the year ended 31 March 2026 in accordance with Secbon 476 ofthe CompaniÈ5Att 2C¥)6. The tnjstees acknowledge thelr re5ponsibilitY&s for lal ensurin8 that the charTtable ccpanY keeps accountin8 COrdS that campty wlth Sertions 386 and 387 of the Cornpanles Act 2LXJ6 and preparing financial ststements whKh give a true and fair view of the state of affairs of the d)aritable companv as at the end of each financial year and of its surplus or deficit for eath flnancial year in a¢¢ordance wlth the requlrements of Sections 394 and 395 and whlch otherwise comply vthh the requirements of the Companle5 Art 2006 relatin8 to finanaal statements, so far as ap1£able tothe charit*le company. The notes form part ofthe5e financlal statements Page 6 ontinued...
HALTON COMMUNftY AssoaATION IREGISTEREO NUMBER: 083941941 BALANCE SHEET- contInd 31 MARCH 2026 These Ilnanclal ststements have been prepared in accordance with the provlslons applicable to charitable ¢ornpanles subjert to the small companies regime. Tre fsnancial ststements were approved by the Board cl Trustee5 and authorised for issue on 3 June 2026 and were signed on its behalf by: Mr N Wi150n-Trustee The notes form part of these financial statements Page 7
IIALTON COMMUNITY ASSOCIATION NOTESTO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ACCOUNTING POLICIES BASIS OF PREPARING THE FINANaALSTATEMENTS The financial ststements of the charitable CLKnpany, which is a publie beneffit enttty under FR5 102. have beL prepared in accordante with the Charf(ies SORP IFRS 1021 'Accounting and Reportin8 by Charitie5'. Statement of ReCCmended Pract5cè applicable to charitles preparing their accounts in accordan with the Financial Repo Standard appIlble in the UK and Republlc of Ireland IFRS 1021 leffertNe l January 20191,, Financial Reporti Stsndard 102 'The Finual Reportin8 Stsndard applicable in the UK and Republic of Irefand, and the Companies Act 2006. The financial statements have been prepared under the historical c05t tonvention, with the exception of investsnentswhich are included at market value. INCOME l income Is reCnISed in the Ststement of Flnancial Actlvltles once the tharity is entltled to, and virtually certain to receive. the intome and the amount can be quantified with reasonable accufacy. The following p¢li¢ies are applied to partycular cat¢8ories of income.. Hall hire income 15 induded on an accruals basis when It is due. - Income from fijndraising actiwties isactounted for when it is recefved. - Oonations we only accounted forwhen the charlty has unconditional entldement to the fwds. Intome from 8rants whether capital or revènue is recognlsed when the Charity has entltlement to the funds, any performance condltlons attached to the giants have been met, it Is probable that the Income will be reiVed and the amountcan be measured reliably and it is not deferred. - Feed intsriffs are Induded on xcruals basis when they are due. EXPENDIWRE abillties are recognised as ÈxpÈndtUre as soon as there Is a legal or consÈructlve obli8aticfi ccmmitting the charity to that expendrture, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured rellably. Expend1rU is accounted for on an accruals basi5 and has been classified under headings that a88regate all cost related to the cate80ry. Where cgsts tsnnot be directly attributed to parbojlar headln8s they have been allocated to actlvttles on a basis con515nt with the Ltsè of resources. TANGIBLE FIXEDASStrs Depreaation is provided at the followin8 annual rates In order to write off eath a55et over its estimated useful Short leasehold Catering equipment Flxtures, fitting5 and equipment Strai8ht line over25 years 15% on redudng balance 1596 on reducln8 balance INVESTMEiifs IN SUBSIDIARY UNDERTAKINGS Investments in subsidbary undertakin8sare reco8nised at Cost legs Impaiment. STOCKS Stocks are ststed at the lower of c05t and estimated costs to complete and sell. after making due allowan for obsolete and slow movin8 Items. Cost Is calculated using the ffirst-h, first-out method. Estwnated selling price less costs to COMpte and sell is based on the estlmated selling prlce of the glS less any estimated sellin8 Costs like to be inturred on the sale. TAXATION The charity Is exemptfmm torporatSon tsx on its charitable xtivitles. Page 8 continued...
HALTON COMMUNITY ASS(KIATION l¥WES TO THE FINANCIALSTATEMENTS- ¢tInUed FOR THEYEAR ENDEO 31 PAARCH 2026 ACCOUNT1Tr POLICIES-continued FUND AccouKfiNG Unrestrirted fund5 can be used in attOrdan with the tharitable objectives atthe dL8LYetion of the trustee5. Restricted funds can only be used for partiajlar restricted purposes within the objects of the charrty. Restrictlcns arise when specif*d by the donor or when fvnd5 are raised forparticular restritteé purposes. Further explanation of the nature and purpose of each fund 15 included In the notes to the hnancial ststements. PENSION cosrs AND OTHER POST-REfiREMENT BENEFifs Thè charftable company operates a defined contributb)n pension scheme. Contributions payable to the charitable company's pension stheme are char8ed to the Statement of Finaneial ActIvleS in the perlod to which they relate. GOVERNMENT GRANtS Govemment grants whlch are revenue grants are accountsd for on the perfOnan model. A grant that does not impose specified futu perfOrMance-I8ted condStions 15 recognised Sn other income when the 8rant proceed5 are received or iÈcelvable. A grant that irnposes speofied future performance-relatsd tonditic4)s on the company is reco8nSsed in in¢¢me onlywhen the performance-related conditions are met. DONATIONSAND LEGACIES 2026 2025 Luntheon Club Walking footballlnethall Easyfundraiyn8 Outside toilet HCA Tradlng Ltd Gift aid Other donations 2CQ 1,710 21 1,591 5C(I 9CrfJ 16 11,475 9,642 1,276 1.737 3,427 2,162 14.954 25,546 OTHER TRADINGAcllviTIES 2026 2025 Feed In tariffs 2,379 2.155 Page 9 Cctinued...
HALTON COMMUNtrY ASSOCIATION X)TESTOTHE FINANCIALSTATEMEDJTS- tffitlnued FOR THE YEAR ENDED 31 MARCH 2026 INVESTMENT INCOME 2026 2025 Interest re1¥able 474 582 INCOME FROM CHAIUTABLE A1VEs 2026 Grants Hall hire General hire Hall hire Valley Church Hall hire Bowllng Hall hi Pilates and Tae Kwan Do Hall hire HaonJunIOrS football Hall hi Toddler5lTots play Hall hire Drurnmers- Samba Espirito Hall hire Fe-a-5[de1b311 sports Hall hire Ocean Wa¥ers/dance groups Hall hire OcS1On01 users Hall hire Fitness groups Hall hire Parish toundl Hall hire Musl¢ groups Hall hire Events and nearfy new sales Fundraisin8 15,465 9,797 3.744 6,217 9,761 500 2.381 1,920 5.952 3,099 1,953 10,558 145 4,588 264 1.308 5,292 1.905 5,732 3,128 3,317 10.441 iio 4.401 264 I,0 3.303 65,801 54,938 The tharity benefits greatly from the Involvement enthusla5tic support of its many volunteers, who or8anise and a5515t with fundralslng event5. serve In the coffee shop and atevents. In accordance with FRS102 and the Charff(ies SORP IFRS1021, the economic contribution of generèl volunteers is not reco8nised in the accounts. Grants recefved, Induded in the above, are as follvws.. 2026 1025 University Students Warm Spaces Picklebèll IHalton Lune Tru5tl Detkin8 and Canopv 872 750 393 13.450 15,465 I,(K)O Page 10 continued...
HALTOM COMMUNifiAssoaATION NOTES TOTHE FINANCIALSTATEMENTS- cOnrtUed FOR THE YEAR ENDED 31 MARCH 2026 OThER ITrKOME 2026 2025 HMRC repaymentsupplement 32 CHARITABLEACTIVITIES CO515 Dlrèct Costs costs (see note 81 Tot Hall hire 50,601 81.490 SUPPORTCOSTS Management nance Totsls Hall hire 295() 99 1,290 30.889 NET INCOMVIEXPENtXTURE) Net incomellexpenditurel is stated aftercharginyJlcreditin81= 2026 2025 Depreoation- owned assets Deficit on disposal of fixed assets Operatln8 lease renta15 Independent examinels fee 5,485 5.145 50 io 750 io 1.080 io. TRUSTEES, REMUNERATION AND BENEFITS No trustee received any remunerdtion or beneffts from the Charity dur1 the year. TRUSTEES. EXPENSES I trustee claimed a totsl of £6012025- £601 In respect of telephone expenses from the chafity- ii. STAFFcosfs 2026 2025 Wage5 and sal*ies Other pension costs 25,649 24,197 253 25,933 24.450 Pa8e 11 continued..
HALTON COMMUNrrY ASSOCiATION NOTESTOTHE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 MARCH 2026 IL STAFF cO-£tInUed The average monthly numberofemplosees durin¥ the yearwas as foll¢)w> 2026 2025 Cleaners Administration Noemployees receed emoluments in excess of £60,(W. li COMPARATIVES FOR THE STATEMENTOF F1Tr&4NCIALACTIV1ES Unrestred Restrfcted Total fvnds fvnd5 funds INCOME AND ENDOWMENTS FROM Oonations and legaties 15,546 lo,0 25,546 Charrtsble actlvttle5 Hall hire Fundraisin8 49,646 5.292 49.646 5,292 Othertrading attivities Investment irKome Other income 2,155 582 18 2,155 582 18 Totsl 73.239 iO,LXJO 83.239 EXPENDrnJRE ON Charltable acthiltles Hall hl¥e 67,503 67.503 NET IPXOME 5,736 io,cwo 15,736 RECONCIUATION OF FUNDS Total funds brought forward I,160 IL 124,660 TOTAL FUNDS CARRIED FIJIWARD 118A96 21.5LKJ 140,396 Page 12 ctInued..
HALTON COMMUNITY ASsOcTION OTES TOTHE FINANCIAL STATEMENTS- contknued FORIHE YEAR ENDED 31 MARCkF 2026 TANGIBLE FIXED A55E15 FIMWres. Ilttln8$ and equipment Short leaselw)Id Caterlng equlpment Tt)tals C05T At l April 2025 Addltlons 71616 11.2201 4.753 47.255 4,823 124.624 3.603 At 31 March 2026 7L396 4,753 52,078 128,227 DEPRECIATION At l April 2025 Char8e for year 11268 256 3A57 135 35.453 2A94 51,578 5.485 At 31 March 2026 15,124 3.992 37.947 57,063 NET BOOK VAWE At 31 March 2026 56,272 761 14,131 71,164 At 31 March 2025 60,348 896 11,802 73,046 FIXED ASSET INVESTMENT5 sh$7 Kroup ndertakirys COST At l April 2025 and 31 March 2026 100 NETBOOKVALUE At 31 March 2026 100 At 31 Marth 202S 100 There were Tro investment assets outside the UK. The company's investments atthe balance sheet date In the share capitsl of tompanlès Includethe followlng.. HG4Tradl Umlted Registered office.. The Centre at Halton. Low Road, Halton. Lancaster, Lancashire, LA2 6NB Nature of business.. Coffee shop Class of share: Ordinary holdlNd Page 13 contlnued...
HALTON COMMUNftY ASSOCFATION NOTESTO THE FINANCIAL sfATEMENTS- tontlnued FOR THE YEAR ENDED 31 MARCH 2026 STOCKS 2026 Z015 Bar stock 586 589 16. DEBTORS: AMOUNTS FAWNG DUE WITHIN ONE YEAR 20Z6 2025 Trade debtors Amounts owed by group undertakln8S Prepayments and accrued income 740 8,949 2,220 9,503 2,443 13.912 11.909 17. CREDITORS: Amoupifs FAWN6 DUE wrrHIN ONE YEAR 2025 Trade creditors Deposits in advance Other uedr(ors Acmwls and deferred Income 1,250 835 53 1.747 699 49 1.802 3,435 MOVEMENTIN FUNDS Transfers beiween fvnds mo¥ement In tunds At 3V3126 At U4125 Unrestricted funds General fund 118.896 2,C61 123.957 Restrtcted fund5 cctvsystem Outside toilet Educational Opportunities for 12-18 year olds Plckleball 13,0001 18.C(K) ,000 5C4) 500 89 21.5C(I 89 13,0001 18.589 TOTAL FUNDS 140,396 2,150 142,546 Page 14 ¢tInUed...
HALTON COMMUNITY ASSLKIATION P)TE$ToTHE FINANCIALSTATEMETrifs-continwd FOR THE YEAR ENDED 31 MARCH 2026 MOVEMETrrr IN FUNDS-contlnued Net movement In funds, induded in the above are a5 foll¢)WS- Incomin8 resources Resowces M(wemeni expended fund5 UThrestrlctedfvnds General fund 69,797 167,7361 2.(1 Resirirted fvnds ckleball Ded(ing & Canopy 393 13.450 13041 113,4501 89 13.843 113,7541 TOTAL FU14DS 83.640 181,4901 2,ISO Comparativttfor m+Mmenl infuNIs Net movent infd$ At 3113n5 At 114124 Unrestrkted funds General fund Maintenancefund 93.160 20.000 5,736 98.896 20.0 113,160 5,736 118,896 Reslrirtéd funds Cv Sy5tern Outside toilet Educational Opportunities for 12-18year olds 3,OtNJ 18,WO io.ooo 500 500 11,5C(I io,oc 21.5TrJ TOTALFUNDS 124,660 15,736 140.396 ComparatNe net movemEnt in funits, induded in the above are asfollows: In¢omlnK resources ey4JeDded infunds UnrÈstrktedfunds Generdl fund 73,239 167.5031 5,736 Restrfded funds Outside knlet io,( io,cThJ TOTALFUfrJDS 83,239 167,5031 15,736 Page 15 tontinued...
HALTON COMMUNITY¥iSS(XIATK)N NOTES TO THE FINANCIALSTATEMENTS- cthttinued FOR THE YEAR ENDED 31 WIRCH 2026 MOVEMENT IN FUNDS- contlnued A currentyear 12 months and prior year 12 months combined pOtIOn is asfollows.. Net M0Ment in funds Transftts betrt fvnds At 3113126 At 114124 Unre51ricted funds General fund Maintenance fund 93,160 20,tt10 7,797 103,957 20,CfJO 113,160 7,797 123,957 Restrictedtunds CCTV System Outside toilet Educational Op[rtUnItiesf0r 12-18 year dds Pickleball 13,1)JOI 8,0)0 io,cr¢) ,o)o SC 89 89 ii,soo 10.C9 13,OCQI 18.589 TOTAL FUNDS 124,660 17,886 142.546 A current year 12 months and prlor year 12 months combined net mernent In funds, included in the above are as follow5.. Incofflln resour$ Resoyr¢es expended Movement In fvnds Un5*d funds General fund 143.036 1135.2391 7.797 Restrfcted funds Outslde toilet Pickleball Deckln8 & Canopy io.rjjo 393 13.450 io,cr)o 89 13041 113,4501 23,843 113,7541 10,089 TOTAL FIJNDS 166,879 1148.9931 17,886 Purpose5 of Rèstricted FuThls CCTV Sistem The CCFV system is being upgraded and a grant has been reIVed of £3,tr from Lanpac in order to Carry out the wgrk forthis purpose. During the yearthe rn system was upgraded and the fund was Utilfjsed. Outside tellèt Funds are being raised for a projert to bJild an outslde toilet at the tentre which will improve facilities for visitors. Grants gf £8.OJO have been received to date and a donation ol £lQ.000 was received in the previous vear. The prolect is expected to cnmenCe in the forthcomin8 year. Educatlon Opwtunities for I2-18aT dds Page 16 continued...
HALTON COMMUNITY ASSOCIATtON 140TESTOTHE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 MARCH 2026 MoVEmEP IN FUNDS-conthued A grant of £5LiI was received from Burton & Rigby Trust in order to provide help for the younger people In the comrnunity to fvrther their education. Pkklebal {Halton Lune Tnistl A 8rant of £393 was receNed from Halton Lune Trust to fund expenditure for a new Plckleball group. Expenditure in the yearwa5 £30 Dedtir¥ and Can¢)pv Grdnts of £13.450 were rewed from Lancaster City Councll under the RuTrl England Prosperity Fund to fund expenditure refurbishment costs for a replacement canopy on the front entran and placeMÉnt detklng Dn the rearentrance to the building. Maintenance The trustees have set aside a desS8nated amount of £20,Crf)O to tover futu maintenance of the ¢e*tre. The trustees consider this to be approprlate for the future running of the charlty whilst providire sufficient resources for operating of the tharity. RELATED PARTY tXSCLOSURES HCA Trad1 Limlted HCA Tradin8 Limited Is a wholly owned subsldlary compary of Halton Community Association whith ru coffee shopforthe charity. During the year HCA Tradir8 LFmited made donations to Halton CommunityAs51Xlation of £5,843. At 31 March 2026 an amount of £9.503 was owed to Halton Ccmunity Associatlon on a loan to HCA Trnding Limited. Page 17