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 AS￿￿lATIoN
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 Pol￿tal, 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
aWa￿ne$S, and to pro￿lde 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 (he￿In3fter 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 ree￿atIonal 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 aCti￿tieS 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 C*f an outside Ilft to the Changing Places fadlities and an ou￿de 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 defer￿d 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 C￿v 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(*b*rnin8 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 D￿Alls
Reolstered Company number
08394194 (England and Wzle51
Realstered Charlty number
1152C64
stered offlte
The Centre at H¥lton
Low Road
Halton
lan￿$ter
Lan￿ShIre
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 chaT￿tIeS Act 2011 I'the 2011 Act'l. In carrying out my examination I have
follvwed the DirKtyon$8lven b¥tr￿ Charlty Commission undersection 145151 Ibl of the 2011 Act.
Independgnt •xamlner'5 51atement
I have Completed my examination. I confirm that no matters have ccffne to my attention in connertion with the
examlnation giwng me ¢ause to belleve:
accountlng re¢ords were not kept In respect of the CoMp￿Y as required by Section 386of the 2C¥)6 Act,. or
the acC(￿nts do not accoid with those ￿cOr{l$. 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 prepa￿d 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 atten￿On
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 FINANCIALACnv￿lES
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 M0￿ment infunds
5,061
12.9111
2,150
15,736
REC¢lsJCIL￿TroN 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 thari￿￿e tompany is enti(led to exeMpt￿n from audit uThler Section 477 of the Companie5 Act 2Q)6 for the year
ended 31 March 2026.
The members have not reqUI￿d 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 cc￿panY 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 ap￿1£able tothe charit*le company.
The notes form part ofthe5e financlal statements
Page 6
ontinued...

HALTON COMMUNftY AssoaATION IREGISTEREO NUMBER: 083941941
BALANCE SHEET- contIn￿d
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 ReCC￿mended Pract5cè applicable to charitles preparing their accounts in accordan￿ with the Financial
Repo￿￿ Standard appIl￿ble in the UK and Republlc of Ireland IFRS 1021 leffertNe l January 20191,, Financial
Reporti￿ Stsndard 102 'The Fin*ual 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 reC￿nISed 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
re￿iVed 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 ÈxpÈnd￿tUre 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 con515*nt 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 COMp￿te and sell is based on the estlmated selling prlce of the g￿lS 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 ActIv￿leS in the perlod to
which they relate.
GOVERNMENT GRANtS
Govemment grants whlch are revenue grants are accountsd for on the perfOn￿an￿ 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
Cc￿tinued...

HALTON COMMUNtrY ASSOCIATION
X)TESTOTHE FINANCIALSTATEMEDJTS- tffitlnued
FOR THE YEAR ENDED 31 MARCH 2026
INVESTMENT INCOME
2026
2025
Interest re￿1¥able
474
582
INCOME FROM CHAIUTABLE A￿1V￿Es
2026
Grants
Hall hire
General hire
Hall hire
Valley Church
Hall hire
Bowllng
Hall hi
Pilates and Tae Kwan Do
Hall hire
Ha￿onJunIOrS football
Hall hi
Toddler5lTots play
Hall hire
Drurnmers- Samba Espirito
Hall hire
F￿e-a-5[de1b311 sports
Hall hire
Ocean Wa¥ers/dance groups Hall hire
Oc￿S1On01 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- cOn￿rtUed
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 rece￿ed emoluments in excess of £60,(W.
li
COMPARATIVES FOR THE STATEMENTOF F1Tr&4NCIALACTIV￿1ES
Unrestr￿ed 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
c￿tInued..

HALTON COMMUNITY ASsOc￿TION
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
2￿56
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$ToTHE FINANCIALSTATEMETrifs-continwd
FOR THE YEAR ENDED 31 MARCH 2026
MOVEMETrrr IN FUNDS-contlnued
Net movement In funds, induded in the above are a5 foll¢)WS-
Incomin8
resources
Resowces M(wemeni
expended
fund5
UThrestrlctedfvnds
General fund
69,797
167,7361
2.(￿1
Resirirted fvnds
ckleball
Ded(ing & Canopy
393
13.450
13041
113,4501
89
13.843
113,7541
TOTAL FU14DS
83.640
181,4901
2,ISO
Comparativttfor m+Mmenl infuNIs
Net
move￿￿nt
inf￿d$
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
C￿v 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 pO￿tIOn is asfollows..
Net
M0￿Ment
in funds
Transftts
be￿*trt
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.C*9
13,OCQI
18.589
TOTAL FUNDS
124,660
17,886
142.546
A current year 12 months and prlor year 12 months combined net m￿ernent In funds, included in the above
are as follow5..
Incofflln
resour￿$
Resoyr¢es
expended
Movement
In fvnds
Un￿5￿*￿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 re￿IVed 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 c￿nmenCe in the forthcomin8 year.
Educatlon Opwtunities for I2-18￿aT 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 re￿wed 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 Cc￿munity Associatlon on a loan to HCA Trnding
Limited.
Page 17