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 Indiffe￿ftt 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 b￿SinesS 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 mO￿hlY 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 p￿seRt an applic3tion themselves. Applicant trustees must be
voted in by a majority vote of the existitFg board.
For the period of lStAugust 2024 to 31￿JulY 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, p￿miseS 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 commuN￿y 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 act￿lties.

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 Oblert￿e$ 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 rneasu￿d 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 Incl￿de 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 th￿e 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 sTATEmE￿rS 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 financ￿31 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 arrange￿efit 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 meMbe￿￿1P
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 acti￿1[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 ch3rgingl1cr￿ItIngl'.
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
F￿h0%
Piopertv
t*hd
maChi￿ry
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 c￿dItorS
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 (CO￿1NVEDl
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-