Park Community Action **(Registered Charity, no. 1159498)**
## Financial statements
## for the year ended 31 March 2025
|**Contents**|**Page**|
|---|---|
|Legal information|2|
|Trustee report|3-4|
|Examiner's report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the accounts|8-9|
## Park Community Action
## Trustee report
## Trustees
Sioned-Mair Richards Chair Christine Robinson Secretary Keith Crawshaw Treasurer Rosalie Hill Jean Jones Dave Watkins Jo Bussey
## **Registered Charity number:**
1159498
## **Principal address**
Park Community Centre Samson Street Sheffield S2 5QT
## **Independent examiner**
Craig Williamson White Rose Accounting for Charities The Ghyll Threapland Aspatria CA7 2EL
## **Bank**
The Co-operative Bank plc Head Office PO Box 101 1 Balloon Street Manchester M60 4EP
2
Park Community Action
## Trustee report
The Trustees present their report and financial statements for the year ended 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" issued in March 2005 in preparing the annual report and financial statements of the charity.
## **Structure, governance and management**
The charity was established by a constitution adopted on 1 July 1996, and was entered on the Register of Charities effective from 5 September 1996. The charity was established by a constitution adopted on 1 July 1996,
Assets were transferred to the new Charitable Incorporate Organisation of the same name on the 1[st] April 2016. The new charitable organisation was formed with similar objectives and with the new charity number 1159498 for the purpose of carrying on its activity as an incorporated charity. Park Community Action is managed by a voluntary management committee.
The trustees who served during the year are listed on page 2 on the report.
New Trustees can be recruited at any time throuighout the year but are elected at the Annual General meeting of Park Community Action.
## **Objectives and activities**
The organisation aims to relieve poverty, distress and sickness, promote health, advance education and provide facilities for social and leisure time occupation with the object of improving the conditions of life for the inhabitants of the Parkhill, Bard Street, Hyde Park and Talbot districts of Sheffield.
## **Public benefit statement**
The charitable objects of Park Community Action (PCA) are:
to promote the benefit of the inhabitants primarily but not exclusively in the Manor area of the city of Sheffield _[focussed on the community of the Granville, Park Hill, Wybourn and adjacent neighbourhoods]_ ('the area of benefit') without distinction of age, sex, race, political or religious or other opinions
To associate the local statutory authorities, voluntary and other organisations, and inhabitants in a common effort to advance education, provide community based library and associated facilities, protect health, improve the environment, ensure adequate recreational facilities, and relieve poverty, distress, or sickness.
To effect benefit to the local community PCA manages and promotes the use of the Park Youth and Community Centre, Library, and ancillary facilities for the benefit of the users of the Centre and the communities adjacent to it. They have a particular concern for those individuals, groups and communities affected by economic and social deprivation.
PCA also seek to employ local staff who will benefit personally by way of wages or salaries, as well as providing opportunity for local volunteers to support the work of the Centre developing their skills, capacity, and engagement. The general public benefit by taking part in activities at the building.
Participation in the work of PCA and its benefits are open to all in the area of benefit, and others elsewhere if they choose to get involved. However, work and activities are for the most part advertised in the area of benefit only. Nobody would ever be excluded from participation without good reason or due process – and only then if they caused genuine concern to the wider community.
Local people have the opportunity to participate in monthly open meetings, in the AGM and to get regular reports and updates, the Annual Report and Accounts and other such reports. They are routinely and actively encouraged to get involved in the organisation Executive, which is re-elected annually.
PCA does not restrict access to its facilities and all areas of the building currently in use are accessible; if other areas are brought into use they will be made accessible as a part of the process of bringing them into use.
Activities provided by PCA under its own management aim to be free or for a minimal charge to cover expenses; there will be a charge to other organisations for the use of facilities to cover the reasonable management and running costs of those facilities. These are on a sliding scale with activities offering public benefits at the lower end of the scale, and higher charges for those wishing to use facilities for private or commercial activities. Activities will be restricted to those which are broadly in accord with the overall objectives of PCA.
3
Park Community Action
## Trustee report
## **Report on Activities During the Year**
This year has been a mixture of success and continued challenges. The trust entered the new year with a new Chair after Rosalie Hill decided to retire from that capacity whilst remaining a trustee. She was warmly thanked for her time in office and in particular for the skills she had in procuring grant funds from a wide range of bodies. In addition to Rosalie, we also saw the departure of our longstanding Community Development worker, Tracy Brown, who was employed by Manor & Community Development Trust (MCDT), but based at Park Centre. Her hard work and inclusive character are sorely missed which has left a challenging hole in support as MCDT could no longer afford to replace the post.
During the year the trust endeavoured to steadily build on the renewed vigour shown in operating the public library for the local community led by the new Chair of the Trust. Relationships with schools are being re-built after the Covid interruptions and a range of diverse activities are being encouraged to make use of the space.
In addition to the library the trust continued to operate the Food Pantry which offered its members access to basic provisions for those in need. Members were able to access goods to the value of approximately £12 in return for a £4 subscription. During the year financial assistance was given by the S2 Foodbank, but towards the end of the year this was withdrawn as their income was diminishing whilst costs were increasing. The Pantry assisted c50 families during the year and the trust was anxious to continue, but it was alerted to the need to keep the service under review because of increasing costs.
In the previous year we reported that “Room lettings are now almost back to near pre-Covid levels” and this was built on further during the year. The Centre continue to attract a wide range of physical activity sessions aimed at a variety of users keep-fit, table tennis, fencing, pickle ball, etc.
We are thankful once again to the Brelms Trust and Sheffield Town Trust in providing grant support from their stretched resources. The Guinness Partnership support in the form of a grant was also welcomed along with their encouragement to some of their suppliers in making vouchers available to Pantry members at Christmas.
We are also grateful to the MCDT for their continuing support in encouraging use of the Centre through their own activities and in staff time to assisting in other ways. The City Council have made some small grant support funds available which have assisted for specific projects.
Altogether we remain confident of continuing to serve our local community, albeit the process of raising sufficient grant funding will continue to be a challenge as in previous years.
## **Reserves policy**
Park Community Action aim to maintain a level of reserves at 3 months running costs to cover the ongoing operation of the group to cover periods without funding.
## **Trustees responsibilities for the financial statements**
Charity law requires the trustees to prepare financial statements for each financial period which show the state of affairs of the charity and of net income or expenditure of the charity for that period. In preparing those financial statements, the Trustees are required to:
- q select suitable accounting policies and apply them consistently; q make judgements and estimates that are reasonable and prudent.
- q prepare the financial statements on the going concern basis unless it
- is inappropriate to presume that the charity will continue in operation.
- q state whether applicable accounting standards of recommended practice have been followed subject to any departures disclosed and explained in the financial statements.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable the Trustees to prepare financial statements. The Trustees are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention of fraud and other irregularities.
This report was approved by the Trustees on 28 November 2025 and is signed on their behalf by:
Trustee
4
Park Communlty Actlon
Independent examinerfs report to the trustees of
Park Community Action
I report on the accounts for the year ended 31 March 2025, which are set out on pages 6 to 9.
Respectlve responslbllltlos of trustees and examlner
The charty's trustees are responsible for the preparation of the accounts. The charivs
trustees consider that an audit is not required for this year under seclion 144(2) of the
Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to..
El examine the accounts under section 145 of the 2011 Act.
to follow the procedures laid down in the general Directions given by the Charty
Commission under section 145 (5)(b) of the 2011 Act; and
[] to state whether particular matters have come to my attention.
Bas18 of Independent examlnerfs report
My examination VRS carried out in accordance with the general Directions given by the
Charity Commission. An examinalion includes a review of the accounting records kept by the
charty and a comparison of the accounts presented with those records. It also includes
consideration of any unusual items or disclosures in the accounts, and seeking explanations
from you as trustees concerning any such matters. The procedures undertaken do not
provide all the evidence that would be required in an audit and consequently no opinion is
given as lo whether the accounts present 8 1rue and fair view and the report is limited to
Ihose matters set out in the statemenl below.
Independent examlnerfs ststement
In connection with my examin8tion, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respecl the requirements:
El to keep accounting records in accordance with section 130 of the 2011 Act. and
Cl to prepare accounts which accord with the accounting records and comply with the
accounting requirements of the 2011 Act
have not been met,. or
(2) to which, i
y opinion, attention should be drawn in order to enable a Proper
understan
e accounts to be reached.
Signed..
Craig Williamson
White Rose Accounting for Charities
The Ghyll
Threapland
Aspatria
CA7 2EL
Date:
,IL
## Park Community Action
## Statement of financial activities
## (incorporating the income and expenditure account) for the year ended 31 March 2025
|**Notes**
**Incoming resources**
**1**
Grants and donations
**2**
Room rentals
Pantry income
Café income
Other income
**Total Incoming resources**
**Resources expended**
Salaries
Training and travel
Building maintenance
Licences and membership
Telephone
IT & computer
Pantry Project expenses
Publicity
Office expenses
Café expenses
Allotment expenses
Insurance
Accountancy
Volunteer expenses
Bad debts
Other payments
**Total resources expended**
**Net (outgoing)/incoming resources**
Total funds brought forward
**Fund balances carried forward**|**Unrestricted**
**Funds**
**£**
2,321
16,426
7,940
1,550
1,393
29,630
17,028
-
205
963
1,653
358
8,331
112
125
624
-
-
335
330
-
272
30,336
(706)
25,450
24,744|**Restricted**
**Funds**
**£**
25,300
-
-
-
-
25,300
7,994
-
-
-
-
48
12,732
-
3
-
-
652
-
130
-
250
21,809
3,491
8,171
11,662|**Total funds**
**2025**
**£**
27,621
16,426
7,940
1,550
1,393
**54,930**
25,022
-
205
963
1,653
406
21,063
112
128
624
-
652
335
460
-
522
**52,145**
**2,785**
33,621
**36,406**|**Total funds**
**2024**
**£**
18,377
13,279
6,458
2,354
71
**40,539**
15,500
220
439
1,551
1,414
984
9,904
-
221
1,819
242
652
315
237
950
78
**34,526**
**6,013**
27,608
**33,621**|
|---|---|---|---|---|
6
## Park Community Action Balance Sheet as at 31 March 2025
|||**2025**|2024|
|---|---|---|---|
||**Notes**|**£**|£|
|**Current Assets**||||
|Balance at bank and cash||36,741|33,936|
|Debtors|**4**|-|-|
|**Total current assets**||36,741|33,936|
|Creditors|**5**|(335)|(315)|
|Net current assets||36,406|33,621|
|Total assets less current liabilities||36,406|33,621|
|**Total net assets**||36,406|33,621|
|Represented by:||||
|**Funds**||||
|Restricted income fund|**3**|11,662|8,171|
|Unrestricted income fund||24,744|24,450|
|**Total funds**||**36,406**|**32,621**|
This report was approved by the Trustees on 28 November 2025 and is signed on their behalf by:
Trustee
7
## Park Community Action
## Notes to the financial statements for the year ended 31 March 2025
## **1 Accounting Policies**
## **(a) Basis of preparation**
The Financial Statements have been prepared in accordance with the Companies Act 2006, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS102 (effective from January 2015 and updated with effect from January 2016) - (the Charities SORP (FRS102)), as modified for smaller charities.
The Charity meets the definition of a public benefit entity as defined under FRS102.
## **(b)** Income
Grants donations and Income from charitable trading activities are recognised in full in the Statement of Financial Activities in the year in which they are received.
## **(c)** Restricted Funds
Restricted funds are used for specific purposes as laid down by the donor. Expenditure which meets the criteria is identified to the fund together with a fair allocation of management and support costs.
## **(d)** Unrestricted Funds
Unrestricted Funds are other income received or generated for the objects of the charity without further specified purpose and are available as general funds.
## **(e)** Resources expended
Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of V.A.T. The company is not VAT registered.
Governance costs of the charity relate to the costs of running the charity such as the costs of meetings, professional costs and statutory compliance, and includes any costs which cannot be specifically identified to another expenditure classification. In the opinion of the trustees all support costs relate to charitable expenditure.
## **(f)** Tangible Fixed Assets and Depreciation
Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost of each asset over its useful life.
## **(g)** Fund Accounting
Funds held by the charity are either restricted funds or unrestricted general funds. Unrestricted funds are funds which can be used in accordance with the charitable objects at the discretion of the trustees. Restricted funds that can only be used for a particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Park Community Action
## Notes to the accounts
## for the year ended 31 March 2025
## **2 Grants & Donations**
|The Brelms Trust
The Guinness Partnership
Kathleen Hannay Foundation
Sheffield City Council
Sheffield Town Trust
South Yorkshire Community Foundation
Donation
**Total Grants**
**Restricted Funds**
Brought
forward
The Brelms Trust
-
The Guinness Partnership
-
Sheffield City Council - Allotment
489
Sheffield City Council
1,502
Sheffield City Council
-
Sheffield City Council East LAC
-
Sheffield City Council - Ward Pot
-
Sheffield City Council - VE Day
150
Sheffield City Council - Library
1,126
Sheffield City Council - Office
2,000
South Yorkshire Com Foundation
185
Tudor Trust
2,000
University of Sheffield
719
8,171|**Unrestricted**
**£**
-
-
-
-
2,000
-
321
**2,321**
Incoming
resourses
6,000
1,800
-
-
9,000
5,000
1,000
-
-
-
2,500
-
-
25,300|**Restricted**
**£**
6,000
1,800
-
15,000
-
2,500
-
**25,300**
Outgoing
resources
(6,000)
(1,800)
(400)
(9,000)
-
(1,000)
(2,685)
(556)
(368)
(21,809)|2025
£
6,000
1,800
-
15,000
2,000
2,500
321
**27,621**
Transfers
-
-
-
-
-
-
-
-
-
-
-
-
-
-|2024
£
-
1,500
1,500
1,500
2,000
7,500
4,377
**18,377**
Carried
forward
-
-
489
1,102
-
5,000
-
150
1,126
2,000
-
1,444
351
11,662|
|---|---|---|---|---|
## **3 Restricted Funds**
## **4 Debtors**
These are monies owed to the Company but not received during the accounting period. They are in respect of:
Trade debtors
|2025
£
-
-|2024
£
-
-|
|---|---|
## **5 Creditors: amounts falling due within one year**
These are expenses that have been incurred but have not been billed or paid for during the accounting period. They are in respect of:
Trade creditors
|2025
£
335
335|2024
£
315
315|
|---|---|
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