Charity registratior* number 1182950 Moumf HAWKE YOLMI AND COMMUN[ GROUP ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED JI JULY 20Z5
MOUNT HAWKE YOUTH AND COMMUNITY GROUP LEGALAND ADMINISTRATIVE INFORMATION Trustees C Brooks S W Puente Mr E Clemence Mr M Shilton A P Cheal Mrw Davey Mr P Clemence Chartty number 1182950 Independent •xamSner TC Group Vivian House Newham Road liuro Cornwall United Klngdom TRI 20P
MOUNT FiAWKE YOUTH AND COMMUNITY GROUP CONTENTS Pa#e Trusteès, report Independent examiner's report Statement of financial activities Balance sheet Notes to the ftnanclal statsments 8-19
MOUF HAWKE YOUTH AND COMMUNI GROUP TRusfEfS' REPORT FOR THE YEAR ENDED 31 JULY2025 The trustees present thèir report with the financial statements of the charity for the year ended 31 July 2025. The trustee5 have adopted the provisions of Accounting and Reporting by Charitie5.' Statement of Recommended practice applicable to charities preparin8 thelr aecounts in accofd3nce ¥th the FSnanclal Reporting Standard applicable in the UK and Republlc of Ireland IFRS 1021 (effective I january 20191. Objectiv•s and activltles To promote for the benefit of the inhabitants of Cornwall and the surrounding area, the provision of facilities for recreation or other leisure time occupation, in particular but not exclusively skateboarding and BMX biking for indlviduals who have need of such facilities by reason of theii youth, age or social and economic circumstances or forthe public at large in the interests of social welfaie and wlth the object of irnproving the condition of life of the said inhabitants. The skatepark was started in 1986 and is one of the longest running indoor parks in the UK and is the largest indoor facility in the Southwest. It is housed in a purpose-built warehouse of approximately 24.000 square feet and is split into different sections.. Street and Transition, the 'Black Pool,. the Bowl, the Rhythm section. the Vert Ramp and the Mini Ramp. The outdoor facilities comprise an outdoor concrete plaza and pump track, m3king us an all-weatherfacilitv. The maln a£tivtties a.. the provision of supervlsed sports attiv¢ty sessions for young people, sthools, clubs and the local communitv the provision of skateboard tuition to youn8 people, schools, cluth and the Ioc31 community the provision of a cafe and Social area Our staff are recognised as a valuable asset belng experlenced, hi8hly skillèd and proattivè in del¢vering training and mana8ing the faclllty. We also promote events and competitions throughtsut the year and have a Small bank of dedicated volunteers who assist with the set up and supervision and a150 aS5iSt with 3ttNlty supervision. The trustees follow and keep up to date with all guidance i55ued by the Charities Commi5s1on on public benefit.
MOUNT HAWKE YOUTH AND COMMUNITY GROUP TRusfEES' REPORT ICONTINUEDI FOR THE YEAR ENDED 31 JULY2025 Achievernent5 and performance Significont octivities und trchievErnents ogainst objectives Another positive year of tradlng with footfall and income all moving in the right direction. An Indiffeftt summer season of weather saw healthy use during the School Summèr Holid3y5 whith then lead into another busy Autumn. Winter 3nd Spring season. Competition5 continue to be supported by MHY&CG with the annual Vert Series coming to the park for its usual slot in late September. The skatepark continues to work with Skateboard GB and being a Hub for their Pipeline Prolett to provide coathing and support for aspirsng prole5sional 5kateboarder5. Fundin& provided by the Levelling Up and Good Growth Fund5, was obtained to provide assistance in the creation of a strong, robust and professional Busine55 Plan to provide MHY&CG with a clear direction for the future. The building of the bu5ine5s plan includes face-to-face discussion forums with park users as well as an online survey to ensure all users get a say tn the direction ènd to ensure that decisions rvade a what is needed for the communitie5 that Use the park. The Skatepark ItseK saw minimal spend in the way of upgrades with just gener31 repairs and maintenarfce as required as the completed bSinesS plan identified Major upgrade requirements lor the Street Section which would require capltal expenditure spend a5 well as funding. The coping w3s repaired to the B13ck Pool in December breathin£ new life into thi5 h15toric ramp. Whilst the riding areas are important, investment has also beèn made into the kitche# area as part of ongotng repairs and NeWaIS with a new pizza oven and r5ishwasher being essential. Identified within the business plan was the need for a better EPOS 5y5tem that would incorporate new systems for the Front of House and Café to enable them to work harmoniously 35 well as having 3 new online booking system d Mount Hawke Mobile App. This has streamlined the operatioTr, makiD8 bookings easier and enabline management to drill down on various reports. The new EPOS Tequired additional upgrade5 10 the current network infrastructure to ensure it functioned correctlv. Tho park contlnues to welcome Several difFerent schools of 311 ages throughout term time for regular w&ekly arnd one-off visits as well as end of year activity days. We continue to support SEND schools coming to the park to use Towards the end of the yeBr. MHY&CG were awarded a sizable grant through Bitta Award which would see significant Improvements to be m3de wSthin the Indooi skatepark area5. As è part of this grant. MHY&CG were obliged to make a IO% donation to the Wildlife Trust Iwho manage the funding or¢ behalf of Biffa Award). rhe weekerTrd Under Il's sessions continue to be the most popular 5e5510ns. which, during the winter months have been at capacity &very week.. with heavy use for the Over Il's weekend afternooTr sessions also maintaining strong U53ge. Popularity continues to build for the weekday evening over Il's sessions that are regularly split between weekly Skate Night and all disciplines sessions. Friday night sessions are proving to be popular with mOhlY sessions for Girls Night, Bike Night and Scooter
MOUNT HAWKE YOUTH AND COMMUNIIV GROUP TRusfEES' REPORT IcoKfiNUEDI FOR THE YEAR ENDED 31 JULY2025 Finan¢lal revlew Reserves policy The tru5tees' policy is tti maintain cash rÈsÈrves to cover a 3 month operating riOd Interllal corntro15 include monthly repoiting to trustees. At 315t July 2025 the charity held reserves of £491k12024.. £489kl. Unrestricted reserve5 had surplLts of £454k12024'. 432kl and restricted reserves had a surplu5 of £37k12024..£56kl. Major risks The trustees follow the Charities Commission guidance 'SalÈguarding and protecting people for Charities and trustees A designated safeguèrd lead is In place within the board ol trustees All staff, trustees and volurnteÈrs are DBS checked. The fècilitie5 are maintained in acttsrdance with H&S regulatlons. Income.. footfall is monitored and continues to improve. Theie is a continuing proeramme of oneolnE maintenance and p13nned Investment sn the facility to maintain its h¢gh-profile status and 3ttract greater numbers At 31st July 2025 the charity 15 in a good financial position with a bank balance of £137k12024.. £106kl. Structure goveman¢e and management MHYCG Is a Charitable Incorporated Ofganisationlsince April 20191 and is governed by è constitutlDn. Potential trustees may either be recommended or pseRt an applic3tion themselves. Applicant trustees must be voted in by a majority vote of the existitFg board. For the period of lStAugust 2024 to 31JulY 2025 there are 9 trustees in Dffice Idropping to 6 due to re51Bnation51. drdwn from varying backgroulld5, who bring 3 wide range of expertise tts the board including goverrnance. health & safety, IT, safeeuarding and finance skills. The operational staff comprise o the general manager supported by skateboarding coaches. finance. Jdministrative, youthloutreach, pmiseS and catering staff. C Brooks S W Puente Mr E Clemen¢e Mr M Shilton A P Cheal Mrs V E Luckwell MrNEHunt Mr W D3vev Mr P Clemence IResigned 10 September 20241 (Aesigned 10 September 20241
MOUNT HAWKE YOUTH AND COMMUNITY GROUP TRUSTEES, REPORT ICONTINUEDI FOR fHE YEAR ENDED 31 JULY2025 The Trustees. report was approved by the 803rd of Trustees. Mr P Clemence Trustee 2 April 2026
MOUNT HAWKE YOWH AND commuNy GROUP INDEPENDENT EXAMINER'S REPORT TOTHE TRUSTEES OF MOUNT HAWKE YOUTH AND COMMUNITY GROUP I report to the Trustees on my examination of the financial statements of Mount Hawke Youth and Community Group (the Charity) for the year ended 31 july 2025. Responsibilitie5 and basis ol report As the Trustee5 of the Charity you are responsible for the preparètion ol the financial statements in accordance with the requirements of the Charltie5 Act 2011 (the 2011 Act). I report in respect of my examination of the Charlty's finanaal 5taternents carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Direction5 given by the Charity Commission under section 14515llbl of the 2011 Art. Independent examlner's statement Since the Charity'5 gross income exceeded £250,000 your examiner must be 3 member 013 body listed In sertion 145 of the 2011 Art. I confirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered Ac¢ourrtant5 in Eng18nd and Wale5, which is one of the list2d bodies, Your attention is dr3wn to the fact that the charity has prepared financial statements in a£tordance with Accounting and Reporting by Charities preparing their accounts in accordance wilh the Financial Reporting Standard applicable In the UK and Republic of IrÈlanil IFRS 1021 in preference to the Accounting and ReportinE by Charities.. Statement ol Recommended Practice issued on l April 2005 which is fefefred to in the extant regulation5 but has now been withdrawn. l understand that this has been done in order for financial 5tstements to provide a tFue and fair view in accordance with Generally Accepted Accountirig Practice effertive for reporting periods beginning oll or after I January 2015. I have completed rny examination. I confirm that no matters h3ve come to my attention in connection with the examination giving me cause to believe that in any materi31 respect.. accounting records were not kept in respett of the Ch3rity a5 required by section 130 of the 2011 Act. or the financial statements do not accord with those records-, or the financial statements do not comply with the applicable requirements concerning the form and content of accounts set in the Charities (Accounts and Report51 Regulztions 2008 other than any requirement that the accounts give a true and fair view which Is not è matter considered as part of an Independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn In this report in order to enable 3 proper understanding of the financlBI 5t31ernents to be reached. TC Gmup Vivian House Newham Road Truro Cornwall TRI 2DP United Kingdom Dated.. ..&1
MOUNT HAWKE YOUTH AND COMMUNITY GROUP STATEMENT OF FINANCIALACTivifiES INCLULIING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 JULY2025 Unrestricted Restricted Total UtTrrestrlcted Restrlcted fund5 funds 2024 2024 Total funds 2025 lunds 1025 2025 2024 NL>tes Income and endowments from- Donations and legaoes Charitable activities Other tr3ding attivitie5 Other income 608 2,1(K) 2.708 298.934 88,338 21,428 225 5,600 5,825 266,737 92,591 29.804 298,934 88,338 21,428 266,737 92,591 29,804 Totsl Income 409,308 2,JOO 411,408 389,357 5,6tM> 394,957 Expenditure on.. Raising fund5 Charitable activities 73,463 314,286 73,463 336,176 68,895 326,166 68,895 345.776 21,890 19,610 7otal expenditure 387,749 21.890 4(,639 395,061 19.610 414,671 Net incomellexpenditurel and movement in funds 21,559 119,7901 1,769 15,7041 114.DlOI 119.7141 Reconciliation of funds: Fund b31ance5 at l August 2024 432,475 56,618 489,091 428,178 70,628 508,806 Fund balats)ces 3t 31 July 2025 454,034 36,828 490,862 432,474 S6,618 489,092 The statement of financial activitie5 includes all gains and losses recognised In the year. All income and expenditure derSve from continulng actlties.
MOUNT HAWKE YOUTH ANO COMMUNITY GROUP 8ALANCE SHEET ASAf31 JULY2025 2025 2024 Notes Fixed assets Tangible assets 14 348.219 377,521 Currenl assets Stocks Debtors Cash at bank and in hand 15 16 8,118 5,362 137,655 9,349 7,185 106,395 151,135 122,929 Credltors: amounts falllng due wlthln one vear 17 18,4921 111.3571 let current assets 142,643 111,572 Totsl assets less tvrrent Ilabilitles 490,862 489.093 Net assets excludlng pension liablllty 490,862 489,093 The funds of the Ctharity Aestriaed Income funds Unrestricted funds 18 36,828 454,034 56,618 432,475 490,862 489,093 The financial ststements were approved bythe Trustees on. Mr P Clemence Trustee
MOUNT HAWKE YOUTH AND COMMUNITY GROUP NOTESTO ThÉ FINANCIAL sfATEMENrs FOR THE YEAR ENDED 31 JULY2025 A¢countÉng polFtit5 1.1 Actounting convention The fin8ntial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Report4ng by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20191, Financial Reporting Stzndard 102 IThe Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charlties Act 2011. The financi81 statement5 have b@Èn prepared undèr the historical cost convention. The charity has taken advantage of the provisions In the SORP for Charities not to prepaie a Statement of Cash Flows. The financial statements have departed from the Charities (Accounts and Reports) Regulatlgns 2008 Only to the extent required to provide a true and fair view. This departure has involved following the Statemeni of Recommended Practice for charities applyis)B FRS 102 rather than the version of the Statement of Recommended Prattice which is refèired to In the Regulation5 but which has since been withdrawn. The financial statements are prepared in sterfing, whlch is the funttional currency of the Charity. Monetsry amounts in these financtal statemenis are rounded to the nearest £. 1.2 Going concern The trustees consider the charity to be a going concem and that no material uncertainties exist. The accounts have been prepared atctsrdingly. 13 Charftable fvnds Unrestricted funds can be used In accordance with the charitable Oblerte$ atthe dlscretion of the trustees. Restrlcted lunds can only be used for partlcular restricted purpose5 Wlthln the objects of the charity. Restrlctions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanatlon of the nature and purpose of each fund Is included in the notes to the financial statements. Endowment funds are subjert to specific conditions by donors that the capital rnust be mainvdined by the Charity. IA Income Income from donations and grants Is retognised in the Statement of Financlal Activf(ies once the charity has entitlement to the funds, It is probable that the income will be received and the amount can be measured reliably. Incorne from trading activities including subscriptions & member5hip5. Snack bar and skate school is reco8nised on the basi5 of when the Service 15 delivered.
MOUNT HAWKE Youfm AND COMMUNITY GROUP NOTES TO THE FINANCIAL STATEMENfs ICONTINUEDI FOR THE YEAR ENDED31 JULY2025 Accountln8 polides Icorttlnuedl 1.5 Expenditure Liabilities are retogni5ed as expenditure 85 soon a5 there is a legal or constructive obligation committing the charity to that expenditure. it is probable that a transfei of econornic benefits will be required in settlement and the amount of the obligation cèn be rneasud reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the cate80ry. Where costs annot be directly attributed to P8rtltuSar headings they have been allocated to attivities on a basls tonsistentwith the use af resources. Charitable adlvlties Charitable activities Inclde all expenditu associated wlth supporting thè chartsble work. Governance costs Governance costs include those Incurreé In the governance of the tharity and its a55ets and are primarily a550ciated with cor)stitutionbl and statutory requirements. 1.6 Tanglble Ilxed assets Depreciation Is provided at the follown8 annual rate5 in order to write off each a55et over its esttrrnated useful Ilfe. Depreciation Is recogn*5ed so as to write off the cost or valuation ol assets less their residu31 value5 over their useful lives on the following b35es'. Freehold Property Plant and machinery Computèrs 5% on ieducing balance 25% on reducing balance 33% on reducing balance The Kdin or 105$ arising on the dlsposal of an asset Is determined as the dlfference between the sale pro£eed5 and the carrying value of the asset, and 15 recognised In the ststement of financial activities. 1.7 Stocks Stocks are vèlued at the lower of cost ènd net realt53ble value, after maklng due allowan for obsolete and slow movin8 Items. 1.8 Cash and cash equiwdlents Cash and cash equivalerrts include cash In hand, deposits held at call with banks. Dther short-tem) liquid investments wlth original maturities of the months or less. and bank overdrafts. Bank overdrafts are shown withln borrowing5 in current liabilitles.
MOUNT HAWKE YOUTH AND COMMUNITY GROUP NOTES TO THE FINANCIAI sTATEmErS ICONTINUEDI FOR THE YEAR ENDED31 JU£Y2025 Auovnting pollcles Icontinuedl 1.9 Financial instruments The charity hèi elected to apply the provisions of Section 11 'Basi¢ Financial Instruments. and Section 12 'other Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balanc& sheet when the charity becomes party to the contrattual provision5 of the instrurnent, Financial assets and liabilities arÈ offset. with the net amounts presented in the flnancial statements, when there is a legally enforcèable right to set off the recogni5ed amounts and the is an intention to settle on a net basts or to rÈalisÈ the asset and settle the liability sirnultaneously. Bosicfinonciol ossets Basic financ31 assets, which include trade debtcits, other debtor5 and cash and bank balances, are Initially measured at transaciion price including transaction costs and ère subsequentw carried at amorthsed cost using the effective interest method un5ess the arrangement constitute5 3 financing transaction, where the transaction 15 measured at the presÈnt V31uÈ of thÈ futurÈ recÈipts discounted at a market rate of interest. Financial assets classified as ieceivable within one year are not amortised. 8u5icfinonciol liubilities Basic fin3nci31113bilities, Including trade cieditor5 and other cr£ditor5 are initially recognised at transaction price unless the arrangeefit constitutes a financing transaction, where the debt instrurnent Is rne35Ltred at the present value of the future payments discounted at a m3Tket rate of interest. Financial liabilities classified è5 payable within one year are not amortised. Debt instruments are subsequently cèrried at amortised cost, uslng the effective 5nterest rate method. TrÈde credstors are obligation5 to pay for good5 or services that have been acquired in the ordinary course of operatlofts from suppliers. Amounts payable are classilled as current liabilities if payment 15 due within one year or les9. If not. they are presented a5 non-current liabil¢ties. Trade creditors 3re recogni5ed initially at transaction price )nd subsequently rneasured at amortised cost the effect4vÈ interest method. Dere£ognition oAfinun¢iol liobilitie5 Financial liabilities are derecognised when the Charitws conrractual obligations expirè or are dlscharged or chncelled. 1.10 Tax*ron The tharity Is exempt from tax on its charitable activities. 1.11 Employee benefits Th& cosr of any unusÈd holiday entitlernent 15 recogn15ed in the period in which the èmployeÈ's servicès are received. Terrnination benefits are recognised immediately as an eypense when the charity is demonstrèbly committed to terminate the @mpltsyment of an employee or to provide termination benefits. 10-
MOUNT HAWKE YOUTH AND COMMUNITY GROUP NOTES TO THE FINANCIAL STATEMENfs ICONYINUEDI FOR THE YEAR ENL)ED31 JULY2025 Crltital accountlng estimates and lud8emnts In the application of the charity's accounting policies. the trustees are required to makè judgements. e5tirnates and assumptions about the carrying amount of assets and IlabilétSes that are not readily 3pparent from other sources. The e5timètes and associated assumptions ère based on historical experience and other factors that are considered to be relevant. Actual resuh5 may differ from these e5timatss. The estimates and urnderlying assumptions are reviewed on ar ongolr¢g basls. Revlsions to COuntIng estimates are recogni5ed in the period in which the estimate is revised where the revision afferts only that period, or in the period o.f the revision and future periods where the revislon affects both current and fijture periods.. Income from donat5on5 and le8a¢les Unrestri¢ted Restricted funds funds 2025 2025 Total Llnrestrlcted Restricted funds funds 2024 2024 Totsl 2025 2024 Donations and gifts Grants 608 226 226 5,600 2.100 2,100 5,600 608 2,1 2,708 226 5,600 5,826 Incomt from charftable attivlt6•s Unrestrlcted funds 2025 Unrestrlcted nds 20Z4 Running of Mount Hawke skate park Group bookings Subscriptions and meMbe1P Venue hire Skate schoollramp hire Other in£orne Roomlcontainer hire Scooter hire 14.970 217,944 16,460 22.775 20.773 6.012 13.752 213.032 7,542 22.275 330 8,211 1,595 298,934 266,737
MOiINT HAWKÉ YOUTH AND COMMUNITY GROUP NOTES TO THE FINANCIAL StATEMENTS ICONTINUEDI FOR THE YEAR ENDED31 JULY2Q25 Income from other trading actlvltles Unrestrirted Unrestrfcted funds funds 2025 2024 Sales.. Cold drinks Sales.. Snack bar T Shirt sales Iyouth clothin81 Sales.. Merchandise 1,605 84,262 2,646 4,078 85,016 2,303 1.019 ¢Xher trading actlvltles 88,338 92,591 Other Income Unrestfirted Unrestrided funds funds 2025 2024 Other income Feed in tariff 3,591 16.080 1,757 3,4S7 2S.657 689 BMX and skète department Safety helmet sale5 21.428 29,804 Expenditure oft ralsing funds Unrestrtcted Unrestdcted funds funds 2025 2024 Tradlng costs Other trading acti1[e$ 73.463 68.895 12-
MOUNf HAWKE YOLrrH AND COMMUNITY GROUP NOTESTO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 JULY2025 Expendltwe on chèrttable attivities Runnln8 of Running of Mount Mount Hawke skatè Hawke skate park park 2025 2024 Direct cgsts Staff costs Depreci3tion and Impairment Estsblishment cost5 Repairs and maintenance Sub5CflPtions and donations EqLslpment hire Cleanin8 Bad debt Staff travel expenses Memberships and licences 185.515 40.118 14,030 IrJ,651 7,500 2,866 4,970 6CK) 92 5,080 183,963 48,379 14,920 21,492 3,685 2,585 4,682 271.422 279,706 Share olsupport and governance costslsee note 9) Support Govemance 54,088 10,666 55.692 10,378 336,176 345,776 Analysis by fund Urtrrestricted funds Restritted fvnds 314,286 21,890 326,166 19.610 336,176 345.776 13-
MOUNT HAWKE YOUTH AND COMMUNITYGROUP NOTES TO THE FINANCIAL STATEMENTS ICONTINVEDI FOR THE YEARENDED31 JULYZ025 support costs allo¢•ted to activities 2025 2024 Staff costs Office expense5 Postage and stationery Advert15ing Sundftes Bank charges Governance costs 46.379 2.901 45,991 2,895 485 875 330 833 3,401 JO.666 1,388 4,058 10.378 64,754 66,070 Analysed between.. Running of Mount Hawke sk*e Park 64.754 66,070 10 Net mo¥ement in fund5 2025 2024 The net movèment in furds is stated after ch3rgingl1crItIngl'. Depreciation of owned tang>ble fixed assets 40,118 48.379 11 Trustèes None of the Trustees lor any persons connected with theml received any remuneration or benefits from the Charity during the year. IZ Employees 7he average monthly number of employèes during the yearw35'. 2025 2024 Nurnber Number Management Adrnirii5tration 16 13 Total 17 14 14-
MOUNT HAWKE YOUTH AND COMMUNITY GROUP NOTES TO THE FINANCIAL STATEMENTS ICONnNUEDI FOR THE YFARENDED 31 JULY2025 12 Employees Icontlnuedl Employrnent Costs 2025 2024 Wages and salaries 231,894 229.954 There were no employees whose annual remuneration w35 more than £60,000. Remuneration of key management personnel The key management personnel of the CIO comprise5 of the trustees and the centre manager. The total amount of employee benefits ofthe key management personnel of the CIO were £40.28312024.£37,8661. 13 Taxation The charitv Is exemptfrom taxation on its activities because all its income is applied for charitable purposes. Tan8ible fixed assets Fh0% Piopertv thd maChiry comput Cost At l August 2024 Additions 354,654 364,859 10.816 670 720,183 10.816 At 31 July 2025 354,654 375,675 670 730.999 Depreclatlon and Impalrment At l August 2024 Depreciation charged in the year 79.784 13,753 262,403 26.301 475 64 342.662 40,118 At 31 July 2025 93,537 288,704 539 382.780 Carrylng amount At 31 July 2025 261,117 86,971 131 348,219 At 31 July 2024 274,870 102,456 195 377.521 15-
MOUNT HAWKE YOUTH AND COMMUNIIV GROUP NOTES TO THE FINANCIAL STATEMENYS ICONTINUEDI FOR THE YEAR ENDED 31 JULY2025 14 Tan8R)le fixed assets Icontinuedl The carrying value of land included in land 3nd building5 comprises.. 2025 2024 Freehold 261,117 274.870 Stocks 2025 2024 Finished 8oods and goods for iesale 8,118 9.349 16 Debtor5 2025 2Q24 Amounts falling due wlthin one year.. Tr3de debtors Other debtors Prepayments and accrued income 3,381 6.510 so 625 1,981 5,362 7.185 17 Creditor5- amounts falling due wlthln one year 2025 2024 Other t3Katioii and soci31 security Trade cdItorS Other creditors Accrua15 and deferred income 1,254 3,553 442 3,297 2.157 3,243 5,903 8.492 11.357 18-
Moufrif HAWKE YOUTH AND COMMUNrrY GROUP NOTES TOTHE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR EI4DED 31 JULY2025 18 Re5trirted funds The restricteLI funds of the charity comprise the unexpended balances of donations and grants held on trust Subject to speclfic condifions by donors as to howthey may be sed. At l August 2024 In¢oming resour¢è5 ResourcesAt 31 July 2025 expendeil Pump track project Outdoor Skate Plaih Project Cornwall Council- Good 6rowth Community Capacity Fund CornwalS Commk5nity Foundation LikeLikeRalph 13,64S 37,373 13.4111 111,3791 10,234 25,994 5.600 15,6COI 11.5001 1,500 600 600 56,618 2,100 121.89Jl 36,828 Previous year- At l August 2023 Incoming resour£e$ Resour¢esAt 31 July 2024 expended Pump Track Project Outdoor Skate P13za Project Cornw311 Council. Good Growth Communtty Capacity FurTrd 18.193 52,435 14.5481 115,0621 13.645 37,373 5,6 5.600 70,628 5,600 119,6101 56,618
MOUNT HAWKE YOUTH AND COMMUNITY GROUP NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 JULY2025 19 Unrestricted fund5 The unrestricted funds of the charity comprise the unexpended balbnce5 of donations ènd 8rants which are not Subject to speafic conditions by donory and gr3ntors as to how th&¥ may bÉ used. These Include designated funds whlch hBve been set aside out of unrestricted funds by the trustees for Specific purposes. At I AugL¢St 2024 Resources expended TransfersAt 31 July 2025 resourtÈs Gerneral Fixed asset reserve 105,971 326,504 409,308 1362,4211 125.3281 110.8161 10,816 142,042 3Jl,992 432.475 409,308 1387,7491 4541.034 PrevFOUS year.. At I Au8USt 2023 In¢omin8 r*sourc05 Resources expended TransfersAt 31 July 2024 General fund Fixed asset reserve 85.543 352,635 389,358 1366,2931 128,7681 12,6371 2,637 105,971 326,504 438,178 389,358 1595,0611 432,475 Analysls of nèt assets between funds un$trIcted funds 2025 Rèstricted funds 2025 Total 2025 At 31 July 2025: Tangible assets Current assets/lliabilitie51 311,991 142,043 36,228 600 348.219 142,643 454,034 36,828 490.862 18.
MOUNT HAWKE YOLrrH AND COMMUNifY GROUP NOTES TO THE FINANCIAL STATEMENTS (CO1NVEDl FOR THE YEAR ENDED31 JULY2025 Analys15 of net assets btheen funds {G)ntinuedl Unrestricted funds 2024 Reslrlcted nds 2024 Total 2024 At 31 July 2024: Tangible assets Current assetsllllabilitiesl 326,503 105,972 51,018 5,6(M) 377.521 111,572 432,475 56,618 489,093 21 Rtslatsd party transadions There were no disclosable related party transactioas during the year12024- nonel. 19-