REGISTERED CHARITY f4UMBER." 1182950
PORT OF
ITED
NANCIAL
ENDED 31 JU
HAWKE YOUTH A
TC Group
The Old Wo
Moresk Ro•d
TRURO
Comw•ll
Trl IDG

ND
OMMUNrrY CROiIP
TEN
OFTHE FINANCIAL STAT
FOR THE YEAR ENDED 31 JULY 202
Pa¥e
Report of the Trustees
l*dtpetsdont Examlner'# Report
S¢at¢meDt of FIo4D¢lg1 A¢tli'ltl¢s
B8lanct Sheet
Not¢1 to the Flnancl81 Sfxttmenti
7 10 18
Detalled StA¢¢m¢nt of FlnaD¢lAI Aetlvllles
19 to 20

WKE YOUTh AND COMMUN
ROUP
REPOR T OF THF. TRU.¥fF.F.S
T14E I'EAR EJN'DF.D 31 JULY 21124
The Iru5tees present their report with th¢ fm4n¢ial ststements of ihe Cbwity fur th¢ y¢ar ¢nded 31 Jul). 2024. The trustees
adopta1 the provisions of A¢¢ouniing and R¢portuig by CharÉties.. S¢)*theni ofRttommettded practice applic&ble to
charities PTzyaring ih¢ir acrounls in I￿OIdanCe w'Rtb the FinaDciaJ Reporting Stsndanl applicable in the UIK and Repiiblic of
IrElaDd (FRS102) (¢ifKiiv¢ l 2019).
Our Aknis Objectiv
To protnol¢ for ihe benefrt of the inhabitants of Cornwall and the SWrow￿ln￿ aTe4 the wovision offB¢ilrli¢s for re¢wwioD
or other leisure time o¢¢upits)tt. in parti¢vlaT ¢￿I￿SiVelY sk8itixMrding 8nd BMX b&"iDg for indiliduals who have
need of s￿h faciltti¢s by rea50n of Iheir jou￿ age or and ecrmomic circumstarKes or for th¢ pJbli¢ at laY8e in the
iDtcresls olsocial w¢lf4R and with tht objert of improvinv the cwbjilion of life ofthc 58id iDlthiiants.
The 5k"atepaTk sthned in 1986 Bnd x5 of the longc* nbnning ind[￿ p*&.$ iti th¢ UK and is th¢ Isryest indoLY fa¢ility
in th¢ Southwe￿. li is houxd in a puty0S¢￿1￿ waTehi)us¢ of arfjJroximoi¢ly 24,OW sqwt feel and 15 split into ditr¢reni
5ecilo￿. Srre¢L and Trdn5itiON the 'Bla¢k Pool.. th¢ Brfml. tbt 1th)￿rn Sttti¢)D. the Vert RwDp and the Mithi Romp. The
outdoDr facilities coniprisc an outdoor concrete plaza and pump trnck, makin8 US aD all-wt4ther facility.
The main &tivÈties are:
- tb¢ provÉsioTJ of surrtrvis¢d spons adivity s¢ssiixks for yiymg ￿￿1¢. schools. rlub5 And the 10¢81 c(ymmunity
- thc provtsM)n ofsk")t¢botrd with)n io yo￿1g ￿le. 5chw15. club5 and the local wrnn]units'
- the pro¥7$￿n of a café IT￿ social area
Our staff ar T¢¢ognised a5 1 Trnhmbk asset being ewieJKrf h¥bty skilled LDd Fwactivc deliveriD8 IrainiD& and
njanaging the facility.
We also prnrnoie ¢v¢nts AT>d cmpctili(w thr￿ the ycar thj have a sm•N of ￿￿￿tea yolunt¢m who a55i5t
with the up and 5Upcr￿10n and also assi￿ Ibith acliviN 5upervisiLm.
The tru$i¢cs follo*. and keep up to dTrte with all guidance issud by the Chariti¢s ComD]i￿lL￿ rn ￿bI￿r benefiL
Our A¢hkv¢men¢$ and Perforniznce
ADotheT posilÈve year oftr4diog with footfau and inty)m¢ a]1 moving in thc righi diFErti￿. A M'rfi¢r summer saw healthy
e dllr￿g the Kliool summer holidays, OB¢ of th¢ better periods in a numbrr of yew5 which Iljen l¢ad into anollier busy
aulutDo, wittier sprtiig.
coM￿l￿o￿ ¢ontintsc io be bv MHY&CG vliih the annual Ycrt serics cLxning io the P#Tk lor its usual $101 in late
Scptcmbcr. Moum Hawke •]$0 added a number of j2rns Go Skal¢ d•y #nd In*matiooal Women's Day wlii¢li w
5UPPr￿l￿ by wpliers alld enjoyed bi. thc local rkdcr5. Thc skaitpark coDlinucs to W4iMk with Skateboard GB and bciDg a
Funding, provided by ihe L¢v¢lling Up aNI Good Growh FuDds, obtsiDrd to Fovide ￿l￿aDce in the creation ora
stroTho robusi •nd pmfcssional Bu5inws Plan lo provi& MIIY&CG with ? rkjr dirttiith r￿the fvwre. The E￿ilding of ih¢
business plan in¢ludes faC￿l￿raCe discu55Éon forum5 wilh palk" users as Well as an onlin¢ sknrve>' io enswe au user5 gel a
in the dir￿11(￿ and ￿ enswe that decisions •tt Wh￿ i8 needed for the commuDities that Usc the p#k.
As pan ongoing mait)t¢Th*nce and ongoing impro%em¢nl$ 10 ihe riding ar¢a4 MHYLCG inYe51ed bn rcskinnllig (he Vert
Ramp to tn5ure tha¢ it Yemains a5 pan ol futurr comprlilioll 45 WEII a5 berng one of the best vert facilitie$ In the tDuJJti>.
Additiotsuily, Ihc park made alieralions to the tndoor jump box section. changing an ￿v$¢d w811 ride inlo o quarter pipe
with roll in which ha5 made ibe *hole orea more aitradive. more usable and rnore fi￿.
WhilA the Tiding areas are inxFA)rtaDL iDvestmeni bas also betD rntkn iDto the kiichell as paff of on8oin8 repairs and
T￿¢￿alS wilh new frid8e& free2ers. and W e%trxtiorL

WKE YOUTH AND CoMI￿U￿1Ty CROUP
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2024
With the upgraded rtteptiim area completed in the p￿viOUS year, this has meani thai th¢ $Fdce available for retail ha$ been
utilised b¢tt¢r whi¢h has increased r¢Yenu¢ An this depamment which in tyrn helps SUPPOrt thE charity #s & wlwle.
TJ]e park continues to ivelcome several different schools of all agcs throug1￿v¢ t¢rni lime for r¢gularweekl}' YRsits as well as
end of year activity day5. This year has seen an additional influx of SEND schoob coming to the park to u$e the facilitÉcs as
well as another charity thal offers sessions in skating and nJen¢oring a5 a way of irnprthving p¢oples mental health. using the
extensive fa¢iliiies.
Th¢ wcek-end Under I I's sessions continue lo be the most popular 5e55ion& whi¢h, during th¢ winter tnonth5 have b¢¢n at
apacity ¢v¢ry w¢¢k' with heavy us¢ foy th¢ Ov¢r Il's w¢ek¢nd afternoojj se55É0n5 also maintathiD8 strong usage.
Popularity continues lo build for the weekday evening over I I's ￿SsIOnS that ar¢ regularly split between a w¢ekty Skate
Night and all dis¢iplines sessions.
Friday ntght sessions are proving to be populèr with a rtew monthly session to accompany the already popular Gir15 NighL
Bik¢ Night and Seooter Night- the new £5 Friday session offers an 8ltcrnatively pri¢es sessiot) to enable pcoplt on a Sower
income to a¢¢ess the p￿k whi¢h Nns w¢ll with the Wednesday Concession Ses5iOll.
Prineipal Rigks aBd MitigatlOD
Safeguarding
- The trustees fol]ow the Charitics Commission guidancc'Saf¢guardiDg and protectin8 peqTrle for charities in￿te¢S,
- A de5ignat¢d safeguard lead 15 in place within the board of trn5teE5
- All staff, trn$te¢s and volun*ers ar¢ DBS ¢lie¢ked.
- Th¢ fa¢ilities are maiTLtained in &ccordance with H&S regulations.
FiDAn¢lal
InGom¢: footfall is lll0nltor￿ rorstinues to improve. Ther¢ is a ¢ontinuin8 progjwnme of ongoing mainienance and
pl￿ed invesrinent in the facility to maintain its high-profile status and aitt¥¢t greater Dumb¢rs
Ai 31st July 2024 the charFty is in a good fmancial position with 8 bank bal￿¢¢ of £106k12023.. £92k-).
Rt$trYts policy
- Cash.. the tNstees' policy ts to maintain cosh reseTves io cover a 3 monib ope￿iDg period
- Int¢mal ¢ontro15'. inGlud¢ rnonthly r¢porting to trust¢ES.
At 31sl July 2024 the ch&rity held r¢serves of £489k {2023.. £509k). Unrestracted re5¢rv¢s bad a $urplu5 of
£106k (2023- £86kl restyiaed res¢rves had a S￿￿1￿S of £383k (2023.. £423k).
StrDcture. Governance xlnd MAnagerneDt
MHYCG is a ChaTi¢3bl¢ In¢oTpor4ied Organssation {si#c¢ April 2019) and is governed by a constitutTOn.
Potential trustees may either bE reconJmcnd¢d or present appli¢ation themselves. Applicant trust¢¢s must be Yoted in by a
m&joTity vote of the existing board.
There are 9 trustees offi¢¢, drawn from varysng ba¢kground4 ivho bring a wid¢ range of ¢xp¢nise to the board in¢llldin8
governance, health & Safety. IT. Safeg￿rdIng and fitWiC¢ Skills.
The operational staff c05npF15e of the general manager supported by skit¢boarding coachcs, finanv, administrative,
youtIVoutrea¢h, premises and ¢ai¢ring siaff.
Pag¢ 2

AWKE YO
AND COMMUN
i*
CRO
REPORT OF THE TRII.STF.F..%
OR THE YEAR ENDF.D 31 JULY
Independ¢nl Exomln¢rJ
TC Group wcrc rc-appointed as the ¢hDrliy's independent examiners duri￿ the year and hove txprcssed their wiliin8ness 10
¢oniinue in thai ¢op4ciry.
Decl817tio
The tnJsie¢s decl•rn that they have approved the tnthe¢s' r¢port abDve. Slgtted on bchalf of the ¢bnrity'5 1rn5tees
REFERENCE Af4D ADMINISTRATIVE DETAIiS
Registered Charity
1182950
Principal addresj
Moiinr Hawk¢ 8kii¢po
Gover Waterwork's
Mount Hawkt
TRURO
TR4 8EIQ
Tru$t¢¢g
V E Lu¢kwell (tts18Th¢d 101912024)
M Shillon
P Cl¢men¢e
E Clemet)c¢
N E H￿1 (rtsigned iofyr2024)
A P Cheal
S W Puenle
C Ilrnoks
W D•v¢y
Ind¢p¢ndetst Ex*Mlner
James Penree FCA
TC Group
The Old Lurria¥p Work¥
Moresk Ro4d
TRURU
Coniwall
Trl IDG
Approved ty ordcr of the bo•Jd of ￿$t¢¢5 011. .. .........
. And si8n¢d on 118 b¢hiifby.'
P Cl¢m¢n¢¢- Thifft¢
Page 3

ENT EXAMINER'S REPORT TO THE TRUSTEES OF
MOUNT HAWKE YoufH Af4D CO
MUNITY GROUP
IndeptndeDt ¢x•mlner'i r¢port to lh¢ tryslt¢s of H8Y4ke Youth •nd Cowmunlty Grollp
I report to the charity In￿etS on m>. examinDtÉon of the accounts of Mount Hhwke Youth and Community Group (the
Tn￿t) for th¢ year erjded 31 July 2024.
Responslblllllts and b￿1* of rtport
As the charity trus*¢s of th¢ you are We4￿￿$11 >1¢ for th¢ pr¢pLration of tlie accounts in ac¢orth¢¢ wiib the
T¢quirem¢nts olthe Ch¥iiies Act 2011 Cth¢ Act
I report in Te5peci of my ex•rnination of the Ttusvs xcounts carried out under Section 145 of the A¢1 and in calrying out my
eyamitiation I have followed all appli¢4ble Directions given by the Chariry Commission urwjer Stctiott 145(5)(b} of the Act.
Indtpendent exRrnlntr's ststerntnt
Since your ¢harity's ETOSS in¢ornv ¢KG¢dEd £250,000 your examintt musi b¢ A member of a listed body. l ¢an ¢¢>ttfEm) thol I
atn qualifi¢d io und¢Tthk¢ the eX￿nina1]0ll be¢ause l am 8 member of the Ins1iWt¢ of Cb•rt¢red A¢countaDts in Ett8E•D0 Ind
Wales, which 1$ one olthe lisied bodies.
I hav¢ compl¢t¢d my ￿•mInI¢l0n. J confTh that no mal¢ri&l m8tt¢ws have come to my ittentlott kn conneaion with the
*X￿nIn8tiOn 8ivlnB m¢ ¢*u$¢ to b¢ll¢v¢ that in #nymateritil rnpt¢i:
¥counlin8 T¢￿rdS wer¢ noi kept in respeci of the Trust p$ requir￿ by Se¢tion 130 ofthl A¢l- or
the a¢¢ounts do nol O¢COTd with Ihoy¢ r¢cord$' or
the Ir￿Unts do not comply with the applÈcable requlremettts conceMln8 the forni and con*nt of tc¢ounts ￿ oui In
the Chariiies {A¢¢ouDts Repms) R¢BulAtions 2008 other than tsny regulrement that the ￿Count5 8ive a tru¢ thd
falr Vbew whl¢h is noi & matter considered as pfirt of an lThdepeThdenl examination.
I hve tho c(mctrns And h8v¢ corne i¢n)55 no other matters in eoThnetilon wlih the exomlmilon to whlch attentlon should be
drnwn in this Teptsn in orderio entsble tt proper understhttding orth¢ ac¢ounts lo be reochvj.
James P¢Ar¢e FCA
TC Group
Th¢ Old CaJTlaMe Workg
More5k Roud
TRURO
Cornw•ll
Trl IDG
PaBe 4

MouNr
TH AND
OM
GRO
Er￿ OF FJNANC
E I'EAR ENDF.D
Tl
LI. 2024
FORT
2024
Toial
2023
Totsl
nd$
Unre5rri¢kd
rund5
Remicied
fwjds
Nol¢s
INCOMF. AND Ef4DOWMENTS FROM
Donaiif>ns ond legacies
225
5.600
5,825
3.845
Charltabk ae¢fvl¢l
Sk8le Park
266.737
266,737
244.775
Other trJdinB actlvlties
InY¢simeni Incomo
122,394
122.394
95.9CiI
Tot*1
389 757
394 937
EXPENDITURE ON
Rhisijjg funds
68,895
68,895
51,587
Charftable 8¢llvlll¢i
Sk-oi¢ lJllrk-
326.106
Totll
395061
414671
376 349
NET ITr*COMFJ{F￿PEND1TuRF.
13,704)
(14,010)
(19,714)
{31,8291
RECONCILIATION OF PUNDS
Toial fiiiids broughi fons'ard
438,178
70.628
508.806
540.635
TOTAL YUIYDS CARRIED FORWARD
432 474
489.1
The notrs forni port of these fllkaDcial $til¢m¢Thts
8¢5

HAWKK YoirrH
LAN
31 JULY 2024
2024
Total
fund6
2023
Tol
tunds
Unrestrided
lund$
Restricted
fwids
Note$
FIXED ASSETS
Tan8ible usseis
13
326.503
51.018
377.521
423,263
CURRF.NT ASSEIS
Sto¢k$
Debtor¥
C4sh ot bank. and it) hajid
14
15
9,349
7,184
9.349
7.184
4.91)
2.?57
92
117.328
5.600
122928
99.403
CREDITORS
Amounts lalling due withln one year
16
(11,357)
111.357)
(13.860)
NET CURRENT ASSETS
105971
TOTAL ASSETS LLSS CURREI
LIABILITIES
432.474
56.618
489,092
508,806
NET ASSETS
432 474
489 092
508 806
FUNDS
Unrestricted funds
R¢$tricted fund5
17
432.474
438.178
TOTAL FUNDS
Tlie f￿ancIal stalem¢nt3 wer¢ ¥pproY¢d by th¢ Btswd ofTnMleei and ￿th(￿lS¢4 for iswp ¢)D .
ond were slphed on 119 behaifby:
rii•Ji 11
P Clem￿tt- Thjmee
The no*S fonn w of these financial Matements

OUNf HAWKE YOUTH AND CO
UP41TY GRO
OTF.S TO TIIE FINANCIAL STATEMENTS
FOR THF. YEAR ENDF.D 31 .[
LY 2024
ACCOUNT114G POLICIES
Basi£ of prep8Tln% the fmAnelal si*lenb¢ttfx
The financial %iatem¢ni$ of the Charity. which is a publ&¢ beDefLt entiry tshder FRS 102. have bcett prwred
accordance with the Charities SORP IFRS 102) 'Accoyniin8 and Reporlin8 by Ch8ritlCs.' Siaiemeni of
Rtcorninended Pryctice applicsble ¢0 ch￿ritiCS prepating iheir th¢¢ouni$ in ?¢¢ord&th¢e wilh thc Finun¢ial R¢portin8
Standard appli¢able in the UK ond Republic of ITelRnd IFRS 102} {Effcclive l JtsniiDry 2019),. Financial Rew?nsng
Srandard 102 The FinancÈal Reportin8 Slandsrd applicablc In llie UK and Republic ofir¥]anJ' and th¢ Charilic5 Act
2011. Tht f￿1￿¢1&7 staiemenis have been pr¢p4red under ihe hisloric81 cost conv¢niion.
The chBrfty hw t￿en advants8e of the provisions ID the SORP for ¢harities noi to pr¢pue a Staiethent of Cash
Flow5.
The fmllTrcial #ialeni¢nls are p￿pared in 51erling, whi¢h is the fvn¢tlonal cul￿nCy of ih¢ ¢haTity. Monetsry amounts
in tljese final1¢1￿ slAtenienis are rounded ￿ thc Nearest £.
GDiDg ¢on¢¢r
The uu51ees ¢on5ider Ihe cbwrity ts b¢ 4 goin8 COD¢¢m ond th•1 no maleri41 yii¢¢rtginiies exist. Th¢ a¢¢ounts hiv¢
Incomt
IncumL donations And grint$ 13 rEcoBnlsed in the Staiemeni of Flnin¢lo1 A¢ilvlties onet the chttrtty h
¢ntiilcni¢nt to the funds, it 15 probllble th&t the iThconie will be received and lh¢ amouni ¢nn ￿ measured rcliably.
In¢ome from trthdirtg aciiviiies In¢ludlng 5ubJttipilon8 & m¢mber8hip3. fj￿￿k bar 6kai¢ scliool 1$ reco&i)l$ed on
Ihe ofwhen the xThl¢e ts d¢llver¢d.
Exptndliure
l.iahilitiei ar¢ r¢cognised as expendiNtt as soon as there 1$ 81¢8al tt ¢onstnieiive obligDlion tommhilng ihe ¢hDriry
ID thAI cxpendilurc, il is probal>le Iliat a tratlsfer of economic knefils will be requir¢d in setilcmtni Dnd tht omouTrt
ofthe obli¥aliDn ¢an be meAAired reliably. Eipeiiditurc Is accouThttd for on atb i¢rnJAlJ b•5is and has bern classified
under he#din85 Ihai aggre¥aie 411 ¢osi relaied io lh¢ ¢ui¢gory. Where ¢0515 eonnol bc dirtcily attribul¢d io particular
beadlny ihey have been allora¢ed io aclivitiC5 on coniisieni wlth th¢ u¥¢ ofreBOUW¢S.
Charltablt arih'ltltj
Chtirilabl¢ 4uiviiies in¢lude all ex￿ndlIU1t as3￿1￿(¢d wilh the ¢hKitsble wo￿.
GDYcrn#nc# costJ
Gov¢nJHTh¢¢ ¢osis include thos¢ in¢urr¢d in the sovemance of the ch￿ry fjnd 119 ass¢ts ond are prIM￿llY ouwial¢d
with ¢ffl15titutionbl and stAtutory requlrements.
T•nglble fixed •uelJ
Depr¢ti•ii(m18 provided at th¢ fpllowing 8ttnual rntes in OTdEr to ￿11¢ Off ea¢h Ms¢t over ils eslkmwied w¢ful life.
Freehold property
Pl&tbl and ma¢lJiti¢ry
Conjputer ¢quipni¢nl
50/0 on reduciD8 balanc¢
25V• on r¢dii¢in8 balAn¢¢
330h on r¢ducin8 bAllln¢¢
Slo¢ki
Stork5 ar¢ Yllvcd ai the lower of ond n¢1 ￿a}bIbl¢ v•llle, after makinB due allowAn¢¢ for ob501ete ond $low
moving ii¢ms.
TDxatloTr
Th¢ charity is exempi i¥x on its ¢lwtt8bl¢ aclivltlts.
Page 7
continued..

YOUTHA
OM
TO
E FtNANCIAL STATEMENTS- eonl
FOR THE YEAR ENDE
Y 2024
F4nd 4ecouDti
Restricted funds Can ottly be usd for panicular ￿ricted p￿￿}St$ within the obF¢u (If the cbarity. Re5trictsoDs
ar&s¢ whEn 5PEcÈf&ed by the dww4xwheD fuThJs are rnised fty p8rtKularrtStri¢ted pwposes.
Further explJnatiOD of the n#ftwe afjd PUTPWC of eacb fvnd is iD¢luded in the note$ to the fLnaDrial si8i¢m¢nis.
Htre purthase and leasing
Rtyiols paid under kases are dwged to the StatemEM ofFmaDcial A¢tiviiies on a mighi line basis ov
th¢ p¢tiod of the lease.
Cash and ¢￿h eqllinltDts
Casli aud c&sli equivalettts indud¢ casb iti haD￿ dew51￿ held ￿ rall with bAnL& oiher $7JM-term liquid investments
wilh otiginal ma¢uritie5 of thTec months or les& and bank" ov¢rdrafts. BaDk ovcrdrafts are 51Jown within ix)ffDwin85
iti cur￿1 liabiliiieJ.
The thority hth5 electsd to apply the provts1o￿ of Secti(0 I I 'Ba5i¢ FinaDc1￿ 11￿n￿￿' S¢¢lion 12 'LMher
FTnancial In5trumenL8 Js￿e5. ofTrTrs 102 io all of its fwDcial instruments.
Financial iDstruments are reco8nis¢d in th¢ thritys batan¢¢ the¢¢ wbeD the charity tVOrn￿ party to the ¢ontyact
pmvisions of the itb51Tumcnt.
FiDancid assets and li*Oiii¢s we offseL with the ID the fuwKial sts1cmen￿ when there is a
legollj ¢rtfor¢¢ablc rEhr w 5Ct off the rerogDi5cd •hd th￿¢ is att inwili￿ to sdtle on a nEt bEsis or lo
rcali5e the a55ei and seuk the liability simultht)eousty.
B•sl¢ nnaneknl #ssets
Basic fmatjcial assets, whi¢h include trade deb￿ other debtOf5 and ¢ash and bank b4Pan¢e4 arc initiilty rn¢aswed
at transa¢lion pri¢e including ¢ransa¢tion costs ajd subsequen￿Y eaffied It ￿ortISed using ihe ¢ffectÈve
interest method UDless the anang¢m¢ni ¢on#iwies a fmathcin8 traD5actioN where tbe imwaion 15 measured ai th¢
preseni v4lue of the fijwrt rec¢ipts di$¢o￿ted * 4 tyartet ratr of iAtcrcst. Fin#nciol assets ¢lassified 85 rectivable
Mithin yeu arr not arn•xti5
BAsie nnanclal Ilabllities
B&81¢ rtnan¢l￿ liabilitie4 iu¢ludiDg tradr rml#ots cre¢liicrf5 xe ]Diii￿1) re¢wis￿ •¢ transaction wice
nl¢ss lh¢ arrang¢m¢Dt ¢ottstii¥i¢S a finaDGing ItaJLsadioii, whue the debt insinM￿ is D)e￿￿ed at the pr￿¢￿t
value of ihe future paymttsts dis¢ounted at a m*kei rne of inieresL Fill3ncial liabÉlÉtie5 classified 85 p8y&ble within
one year 8re not 2n)ortis
opeTatinns froni suppliers. Arnolmts pa>able are clas5ifxd as li￿11111¢$ if p4yM￿l Trs within ¢Jne Iyar
Ies$. If noi, Ihey aTE prts¢Di￿ liabilities. Tr* CEediror5 are reco8ni%d initthlly at tran5actiou ptite
and subsequenily measured at amortised rostusing the ¢ffeaiv¢ inte¥eA meAhod.
Dtt¢¢og*l¢lo# tsrriJwei•l Itlblliti
¢m¢¢llcd.
Pase 8
¢ontinued...

MOUNT
KE YOUTH AND CO
NITY GROUP
NOTES TO THF. FINANCIAL.%TATEMENTS- continued
FOR TFIE I'EAR ENDED JI JUI.Y *024
Employ¢¢ b¢n¢fits
The cost of any unus¢d holiday enliilcmcnt is rccogni5ed in the period in whi¢h the ¢mployee's service5 aft
etvcd.
Tennitbation bthefits ase re¢ognistd inimedilltely a5 8Th expense when the ¢harity is dcmonstrabty committed to
ternJin81¢ the ¢mploymeDi of an employee or to wovide tell￿Ination b¢nef&ts.
Criti¢al a¢countthg tgtiwat¢S aDd Jydi¢mcnts
Jn the applicaiion of the Charity's accouniing [￿lIcit￿ ihe m1￿CeS #rc required 10 nJak¢ iudgenients. e￿￿nat¢S aDd
Ssunipiion$ al4)ut the ¢anying am0￿( of a5￿ts and liabiliues thal ar¢ noi readily app￿1 from other sollrces. Th¢
¢Slimat¢s und us50ciat¢d assumptions arv ba5¢d on hislori¢al experientt aDd othu fa¢tws that 4re ron5idertd ¢0 b¢
relevani. Athal r¢sults may differ from th¢se estimates.
The ¢stim#ies and und¢rl)llng #ssumptions are Teviemed on an ongoing basis. Revisions to Decoottting ¢dim*es 8re
re¢o8nis¢d in Ilie perithf tTh w'btcb the esiimtti¢ is ￿ls¢d ￿here ihe revision affEct% only ihat period. or in the p¢rivd
ofthc rcviiioD and futs]re PEfiDds whert the rcvision afftcts both curr¢nt ond futur¢ period$.
Page 9
¢oniinued..

ourfr HAWKE YOUTH Af4D CO
ES TO THE FINAP4CIAL STATEMF.rffs-
FOR THE YEAR ENDED 31 JULY 2024
DONATIONS AND LEGACIES
2024
2023
Skptepark donJtiDn5
Ramp fund&li&llpipo donations
Grants
225
345
Gran1$ r¢¢eived. included in the above, are a5 follows..
2024
2023
Cornwall CLYTr￿1ty PPA
Cornw)11 Qjuncil
3.500
2024
2023
s￿¢$.. Cold Drinks
Sales.. Snack b#r
T Shill sales {YO￿h ¢lothithg)
Sales.. Merchandise
F¢¢d in lariAT
Skate dcpartsnetti
BMX department
Sifety he]m¢t sales
1.605
84.262
2.646
4.078
3.457
25.655
3.938
69.403
2,410
3,451
4.905
11.669
86
38
689
INVESTMENT INCOME
2024
2023
Dep05ir atcouni interest
P88e io
eontlnued...

ru YOiITh AND
MMUNITY CROUP
O THE FINAP4CIAL STATEMENTS-
FOR THE YE
R F.NDED JI JULY 2024
INCOME FROM CHARITABLE ACTIVITIES
2024
2023
Activity
Group bookin8$
Skate Pfjwk
Subscriplioni thnd membership SkAte Pa
Venite hire
Skste Park
Skat¢ s¢hnollromp htr¢
Skhte ParL-
Other income
Skate Park
Roomlcotsthiner renl hir¢
Skale Park
Scoo*r hire
Skate Park
13.752
213.032
7.542
22275
330
8211
lQJ21
203,105
5.520
17.015
3.101
5.615
25
266 737
RAISING FUNDS
O¢h¢r lY•dlni •¢¢fvltkx
2024
2023
Openin8 stock
Pur¢htses
Closing li￿k
4.913
73.331
1,900
54,600
CHARITABLE ACTIVITIES COSTS
Dir¢c¢
C4sts (lee
Dot¢ 8)
Suppon
costs ($e¢
notc 9)
Tothlg
Sk#te P4rk
DIRECT COSTS OF CHARITABLE A￿1VITIEs
2024
2023
183,963
14,920
21,492
3.685
2.585
4.682
161,080
18,036
13,725
2,605
2.088
3.952
E5tBbli51iinent costs
Repairs BThd maint¢nan¢¢
Sub$¢ripiions ond donotlonj
Equipmeni hire
Cleaning
D¢pre¢iatlo
279 706
gell
¢ontinu¢d...

MOUNT HAWKE YOUTH AND COM￿1vNrr
NOTES TO THE FINANCIAL sfATEMEPITS- ￿ntInUed
FOR THE YEAR ENDF.D 31 JULY 2024
SiJPPORT COSTS
M#n•g¢meni Fitw
Costs
Tot0
Skate ParL.
51.634
66.070
Support ujsts, included in the a￿¥4 are as follo
2024
2023
Tolal
aciivslies
Park
W•g¢s
Office Expen5CS
Postage and stationery
Adyenising
Svtndri¢$
Bank clLar8¢5
Irre¢ov¢rable VAT
Lwl and pmf¢ssion81
A¢¢ountancy
45,991
2.895
485
875
1.388
4.058
3,950
3278
40.270
2.852
355
2.325
1,652
5.IS4
1.384
7.760
TRUSTEES, REMUNERATION AND BENEFITS
There were no Iwsiecrf remuneratlOA or othtr knefiis ftt ihe yeu ended 31 Juty 2024 nor for the yeLr ended
31 July 2023.
Truste¢s' expenAs
There were no trustees, expen￿ pid forthe ytarended 31 Juty 2024 nor for the year Cl￿¢￿ 31 Jyty 2023.
STAFF COSTS
2024
2023
W8ges and 58larleg
201350
201.350
The av¢rag¢ monthly numberof ¢mploye¢s thirin8 th¢ yearwb5 ￿ follows:
2024
2023
Mgnagement
Administration
13
10
14
No cmployces received emolumrnts in excess of £60.(fft1.
Py12
ontinu¢d..

ouNr HAWKE YOUTH AND COMMi)NITY GROUP
NOTES TO THE FINANCIAL STATEMEMS- tontltrwe
FOR THE YEAR ENDED 31 JULY 2024
Ai.
STAFF COSTS- ¢oth¢ittty¢¢l
The key management personnel orth¢ CIO comprises of the trustees and th¢ c¢ntre manager. The total amount of
emploYeeb¢Der￿ of the key mgnagemeut pets0￿1¢1 of th¢CIO were £37.866 (2023- £37276).
12.
COMPARATIVES FOR THE ￿ATEMENT OF FINANCIAL ACTJVITIES
Unr¢stric*d
fund5
Rethicted
funds
INCOME A]¥D ENDOWMENTS FROM
Doviions 8nd le8J¢ies
3,845
3.845
CharltAbl¢ a¢tlvlll
Ska* Park
244.775
244.775
Other ts¥ding actlvities
Totsl
344.520
344.520
EXPENDITURE ON
Rarsin8 funds
51.587
51.S87
ChArltablt a¢tlvStS¢s
Skate Park.
299 480
324 762
Tolal
376 349
NET INCOMEI(EXPENDJTURE)
(($47)
(25,282)
(31,829)
RECONCILIATION OF FUNDS
Tolal funds broughi forward
444.725
93.910
540,635
TOTAL FUNDS CARRIED FORWARD
438 178
S08 806
Page 13

MUNrrY CROUP
NOTES TO THE FINAP4CIAL sfATEMENTS- continu
FOR THE YEAR ENDED 31 JULY 2024
13.
TANGIBLE FIXED ASSETS
Frtthoid
Plotsi and
Computer
¢quiptneDt
Totals
cosr
Ai l August 202)
Addltions
354.654
362,222
670
717.546
Ai 31 July 2024
354.654
670
720 183
DEPRECIATION
At l August ?023
ch￿se for v¢ar
228.587
379
294,283
14,467
Ai 31 July 2024
475
NET BOOK VALUE
At 31 July 2024
274 870
195
377.521
Al 31 July 2023
289 337
291
423,263
14.
STOCKS
2024
2023
Stocks
9.349
Is.
DEBTORS: AMouf4TS FALLINC DUE WITHIN ONE YEAR
2024
2023
Trade deblors
Other debiors
Prepayments ¥nd •¢mi¢d incorn¢
6.509
so
62.5
1.36$
300
589
Pagt 14
continued..

MOUNT HAWKE YO
H AND commuN￿y GR017P
NOTES TO THE FINAf*CIAL STATEMF.NT.S- eontlTrued
FOR THE YF.AR F.NDF.D 31 JULY 1024
CREDITORS: AMOiJP4TS FALLINC DUE WITHIN ONE YEAR
2024
2023
Tnde creditor5
T￿￿tiOn and social security
Other creditors
2,157
3,297
?.475
3,117
J7.
1%IOVEf*lENT IN FUNDS
Net
mov¢mtni
in fund5
Tronsfers
b¢￿teD
funds
At
31nr24
Ai 118123
Unreslri¢ted funds
General fund
Fix¢d Asset Reserye
85.543
352 635
23.065
(2,6371
105.971
326 503
438.178
(5.704)
432.474
RestrAct¢d fullds
Pump Tfa¢k Proje¢1
Outdoor Skate Plan Proj¢c¢
Comwall Council- G(KKI Growth
Community. Cap?¢ity Fwid
18.193
52.435
(4.548)
{15,062)
13.645
37.373
14.010)
56,618
TOTAL FUNDS
508 806
19714)
489.092
Nel movemenl in fun￿ included it) the above we ¥$ follows:
Jncomins
r¢souT¢es
Rcsour¢
expendcd
Movemettt
in fund5
Vnrtstr5ettd funds
Gen¢ral fund
Fixed Asset Reserve
389,357
(366,292)
23,065
769)
389.357
(395,061)
(5,704)
Reslricled funds
Pump Track Projrtt
Outdoor Skalc PlazL Project
Cornwall Coun¢il. Good GTOM
Cornmunity Capacity Futtd
(4,548)
(li,062>
(4,5481
{15.0621
19610)
TOTAL FUNDS
394 957
414671
197141
Be15
¢othtinucd..

ou
YOUTH AND COMMU
TO THE FINANCIAL STATEMETh- toDtlnwd
OR THE YEAR ENDED 31 JULY 2024
17.
MOVEMENT IN FUNDS • ¢wllnwed
CornpAntlves for movemeBI IA
Transfe
movement
At
31nn3
Atjrn
r￿dI
UDrestricted
67.121
377.fAM
26.630
(8.208)
8.208
85,543
35? 635
FIX￿ A5Srt Rest7ve
444.T25
(6.547)
431.178
Reslrirttd fuMIs
Puthp Trxk Projeti
Outthor sk￿￿ Pla7J Trgjeq
24251
(A065)
18,193
TOTAL FUNDS
540.635
508 806
Comparative net movenleni in ￿ 5n¢luded In th¢ as follows..
Movement
expended In funth
UDres¢rl¢¢ed fun
Genenl fund
Fixed Assei Reserv¢
344.520
(317.890)
26.630
33 177)
344J20
1351,0671
<6.547)
Rejirfeted funds
Pump Track Proje
Ouidoor Skate Plau
(6,065)
(6.065)
19
5282
25
376
49
31829)
Py16

MovNf HAWKE YOUTH AfiD COMMUNfrY GROUP
NOTES TO THE FJT4AP4CIAL STATEMEP4TS- co￿tA￿Ved
FOR THE YEAR EP4DED 31 JULY 2024
17.
MOVEMENT IN FUNDS- tontin￿ed
A ¢Ufrnbt year 12 rnonths andprioryear 12 month5 cornbilled pw)sition is as follow&
Net
movemeni
in fiIT¥ds
TraDsfers
b¢ts%'ee
fwids
Al
31n124
At 118
U#r￿ricted f￿ndS
Gcncral fund
Fixcd Ass¢1 Reserve
67.121
377.604
49.695
61.946)
(10,845)
10.845
105.971
326.503
444.725
(12251)
432.474
Restrl¢t¢d funds
Punip Trdck. Project
Outdoor Skaie Plaza Project
Cornwall Council- Good
Communiiy Capa¢tty Fund
?4258
?1.652
(EO.613)
(34.279)
13,645
37,373
(39 292)
TOTAL FUNDS
540.635
489 092
A ¢umt yeor l? months and prior yeor l• months combined net rnovement in fund5, in¢luded in th¢ Above Ore ag
follows..
Incomlng
resources
Resources
exp¢nded
Movemeni
itt fund$
Unreitrlct¢d funds
General fund
Fixed A$$¢i Reserv¢
733,877
(684.182)
49,693
733,877
(746.1?8)
(12.251)
Restrleitd funds
Puinp Track l¥oj¢ct
Ouidoor Skale Pla7a Projc
Cornwall C(puncil- Good Gr0￿h
Comjnuniiy c￿4¢$ry Fuod
(10.613)
(34.279)
(10.613)
(34.279)
5.600
5.600
44 89?)
TOTAL FUNDS
Pump Track Projttt: This rtPfE5ents fimd5 received forlhe pw¢has¢ and instalm¢nt of the pump track.
Outdoor Sk4t¢ Plo7A Proje¢L This tepresents fimds re¢¢iYa for the purC1￿Se and insralment of the outdoDr skate
Cornwall Council - GoTrJ Groth Communty Capaciry Fund: This wresents a 8rant rettived from the
Cornwall Council for fees r¢l•tin8 10 th¢ ￿SIne¥ plan complaed in 2024.
Page 17
¢ontinued...

ou
NOTES TO THE FRNANCIAL ST
"EAR E￿DED 31 JULY 2024
I& RELATED PARTY DISCLOSV
Th¢w¢ wer¢ DO r¢l•ted parry lransaffl￿ for th¢year¢r4deil 31 July 2024.
Pa8e 18

MOUNT HAW
YOUTH AND COMMUNITY GROUP
ETAJLED STATEMErrf OF FINANCIAL AcfiviTJE
FOR THF, YEAR EP4DED 31 JULY 2024
2024
2023
INCOME ENDOWMENTS
Donations l¢ga¢leJ
Sk'atepark donaiions
Ranip fund&half pipc dotstsiions
Grants
225
345
5.825
3,845
Other tr*dillg actliilles
Sal¥s.. Cvld Drsnk5
Salcs.. Snack bar
T Shirt s&l¢s (Youlh clolhing)
Sales.. M¢r¢handise
Feed in tariff
Skate dcpartmcnl
r4MX dei)arnii¢ni
Safety lielmel sales
1,605
84,262
, 2,646
4.078
3,457
25,655
3,938
69.403
2,410
3.451
4,905
11,669
86
38
689
122.394
95,900
Investment Incom¢
D¢posi¢ account interest
Chnrituble actlYitle5
Group bookinkis
Sub5criiitions ond meinhership
Venue IiiTe
Sk'aie s¢hooVramp hiro
Oiher inconie
Room/coniaiJicr r¢ni hire
Sci)tli¢1 liire
13.752
213,032
7.542
22.275
330
8.211
10,321
203,105
5.520
17,015
3.104
5.865
25
266 737
Total Ineomlng resource#
394.957
344,520
EXPENDITURE
Other trAdlng #ctlvltles
Opening $loLk
C05t of sales
c.losing $¢ock
4,913
73.331
1.9L
54,600
68,895
51,587
ClIRri¢Abl¢ 4etlvltles
Wag¢s
Carried fonyard
183,963
183,963
161.080
161.080
This page does not forni pari ofthe stsni¢ory f￿8￿¢181 ststements
Pa8¢ 19

WKE Yo￿r￿ AND COhThl
ED StA TEMEKf OF FINAf4CI
LArr
FOR THE YEAR ENDED 31 JULY 2024
2024
2023
Cb•ri¢able aelivilies
Broughi fonvard
Estsbli5hrnent co￿5
183.963
14.920
21.492
3.685
2,585
4.682
14.467
33.816
161.080
18.036
13,725
2.605
2.088
3.952
15228
43,087
144
sub5ffjion5 and donatirns
Equir￿ent hir¢
Ckaning
F￿¢hOld property
Planr and macbiDery
Comput¢r equipment
279.706
259.945
Support costs
Mana¥tment
W•8es
45.991
1895
485
875
4027fl
2.852
355
2.325
1.652
Expensc5
Adv¢nising
51.634
47,454
Fitsithce
Bank charges
4.058
5.184
Govtn)an¢e ¢osts
Irre¢ovcrable VAT
Legal and professional
Accountancy
3.950
3278
1,384
7.760
lo
414671
376
N¢1 expefydtture
Pagt 20