REGISTERED COMPANY NUMBER: 08394194 (England and Wales)

REGISTERED CHARITY NUMBER: 1152064

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

HALTON COMMUNITY ASSOCIATION

Page

Report of the Trustees

1

to

4

Independent Examiner's Report

5

Statement of Financial Activities

6

Balance Sheet

7

to

8

Notes to the Financial Statements

9

to

19

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting 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 (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives

The charity's objects as set out in the company's Articles of Association are:

1. Promote the benefit of the inhabitants of the parish of Halton with Aughton without distinction of sex, sexual orientation, race or of political, religious or other opinions, by associating together the said inhabitants and the local authorities, voluntary and other organisations in a common effort to advance education and environmental awareness, and to provide facilities in the interests of social welfare for recreation and leisure-time occupation with the object of improving the conditions of life for the said inhabitants;

2. Establish, or secure the establishment of a community centre (hereinafter called "the centre") and to maintain and manage the same (whether alone or in co-operation with any local authority or other person or body) in furtherance of these objectives;

3. Provide, maintain and improve the public area surrounding the community centre, which occupies land previously used as a landfill site and ensure protection of the environment.

Activities

The charity has carried out the following activities during the year to achieve its objectives:

1. Hire of the community centre for community, educational and recreational activities.

2. Operation of a coffee shop within the centre (through a subsidiary company).

3. Holding of fundraising events for the benefit of the community.

The trustees have had regard to the Charity Commission's guidance on public benefit in carrying

out its activities during the year

ACHIEVEMENTS AND PERFORMANCE

The year has progressed without major incident. The permanent staff have worked conscientiously and efficiently to maintain the smooth running of the Centre.

The Christmas Fayre on 8th December and the New Year's Eve Ceilidh were again both sell out successes rasing a total of £1,900.

The luncheon club has continued monthly, a result of great work by Linda Frankland and a team of volunteers.

The coffee shop continues to provide a popular service to those visiting the Centre, and a useful boost to the Centre's income. This is only possible thanks to a Sallie Boreham and Sandra Lively and a team of volunteers. Duke of Edinburgh Award students and students from Beaumont College have helped in the coffee shop.

Two students from Lancaster University volunteered between September and December as part of their Clinical Psychology course.

The new solar panels installed last year have reduced our electricity demand from the grid, giving a saving of around £5,000 over the year to May. The accompanying app has given us an appreciation of when we are using electricity and has identified that there is a background demand of around 2.5KW which is made up of fridges, freezers and the CCTV system.

The CCTV system is currently being upgraded with higher resolution cameras.

The annual accounts presented by the treasurer show a modest surplus. This has been achieved thanks to a reduced electricity bill as a result of the new solar panels increased bookings thanks to excellent work from Carol Holman.

There are financial challenges ahead. The decking outside the coffee shop is considered unsafe when it is wet. Further, the structure underneath needs attention. The canopy over the front door needs significant refurbishment. In the longer term the floor in the main hall will need replacing. We are currently getting quotes for this work and applying for grants to cover at least part of the cost.

A further objective is the construction of an outside toilet. Regrettably this has had to take a lower priority than the more urgent maintenance mentioned above. To get this moving The Centre needs someone to take on the project as the existing staff are fully occupied.

The Centre's trophy and certificate for the Queen's Award for Voluntary Service, together with those of the Halton Gardening Group's King's Award for Voluntary Service, are now on display in the foyer.

Naomi Turner has continued to work effectively as Centre Coordinator.

Special thanks must also go to Carol Slinger and especially Alan Meikle for their advice and management of HCA finances during the year. With the help of superb staff and volunteers, HCA continues to thrive and can sustainably continue to serve the community.

We have been without a Chairperson for the last year. If you are interested in this role or know of anybody seeking new volunteering opportunities, please let a member of the committee know.

FINANCIAL REVIEW

During the year the charity made a surplus from operating activities of £15,736 compared to a surplus the previous year of £3,550.

The 2025 surplus includes £10,000 from a donation for the Outside Toilet project which is for restricted funds.

Hall hire income decreased from £56,898 to £48,646, mainly due to loss of income from Pre-school and kids club hire.

The coffee shop is operated through a trading subsidiary company, HCA Trading Limited. Profits from HCA Trading Limited are donated to Halton Community Association and £9,642 (2024 £13,883) was donated in the year. A further donation of £403 was made after the year end which represents the retained profits of HCA Trading Limited at 31 March 2025. The reduction in the donations is due to decreased turnover and increased wages costs.

The trustees have set aside a designated amount of £20,000 at 31 March 2025 for future maintenance of the centre.

Capital expenditure during the year of £3,265 was in respect of heating equipment (£2,500) and a hot water boiler (£765).

The charity has total funds at 31 March 2025 of £140,396 of which £118,896 is unrestricted funds and £21,500 is restricted funds.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a memorandum and articles of association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

08394194 (England and Wales)

Registered Charity number

1152064

Registered office

The Centre at Halton

Low Road

Halton

Lancaster

Lancashire

LA2 6NB

Trustees

Mrs C A Holman

Mr N Wilson

Mr B Jefferson MBE (resigned 7/5/2025)

Dr P B Nightingale (resigned 3/7/2024)

Mr A J Meikle FCA

Mr J Elliott Director

Company Secretary

Mrs N C Turner

Independent Examiner

Sarah Flynn FCA

RfM Fylde Limited

Unit 1D River View

96 High St

Garstang

Preston

Lancashire

PR3 1WZ

Directors and Trustees

The following trustees are due to retire by rotation at the Annual General Meeting and, being eligible,

offer themselves for re-election.

Mr N Wilson

Approved by order of the board of trustees on 23 June 2025 and signed on its behalf by:

Mr N Wilson - Trustee

Independent examiner's report to the trustees of Halton Community Association ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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 a proper understanding of the accounts to be reached.

Sarah Flynn FCA

RfM Fylde Limited

Unit 1D River View

96 High St

Garstang

Preston

Lancashire

PR3 1WZ

23 June 2025

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

15,546

10,000

25,546

21,108

Charitable activities

5

Hall hire

49,646

-

49,646

62,848

Fundraising

5,292

-

5,292

4,582

Other trading activities

3

2,155

-

2,155

2,213

Investment income

4

582

-

582

410

Other income

6

18

-

18

12

Total

73,239

10,000

83,239

91,173

EXPENDITURE ON

Charitable activities

7

Hall hire

67,503

-

67,503

87,623

NET INCOME

5,736

10,000

15,736

3,550

RECONCILIATION OF FUNDS

Total funds brought forward

113,160

11,500

124,660

121,110

TOTAL FUNDS CARRIED FORWARD

118,896

21,500

140,396

124,660

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

13

73,046

-

73,046

74,976

Investments

14

100

-

100

100

73,146

-

73,146

75,076

CURRENT ASSETS

Stocks

15

589

-

589

458

Debtors

16

11,909

-

11,909

10,872

Cash at bank

36,687

21,500

58,187

43,761

49,185

21,500

70,685

55,091

CREDITORS

Amounts falling due within one year

17

(3,435

)

-

(3,435

)

(5,507

)

NET CURRENT ASSETS

45,750

21,500

67,250

49,584

TOTAL ASSETS LESS CURRENT LIABILITIES

118,896

21,500

140,396

124,660

NET ASSETS

118,896

21,500

140,396

124,660

FUNDS

18

Unrestricted funds

118,896

113,160

Restricted funds

21,500

11,500

TOTAL FUNDS

140,396

124,660

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 23 June 2025 and were signed on its behalf by:

Mr N Wilson - Trustee

1.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting 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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

INCOME

All income is recognised in the Statement of Financial Activities once the charity is

entitled to, and virtually certain to receive, the income and the amount can be quantified with

reasonable accuracy. The following policies are applied to particular categories of income:

- Hall hire income is included on an accruals basis when it is due.

- Income from fundraising activities is accounted for when it is received.

- Donations are only accounted for when the charity has unconditional entitlement to the funds.

- Income from grants whether capital or revenue is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and it is not deferred.

- Feed in tariffs are included on accruals basis when they are due.

EXPENDITURE

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

Straight line over 25 years

Fixtures, fittings and equipment

-

15% on reducing balance

Catering equipment

-

15% on reducing balance

INVESTMENTS IN SUBSIDIARY UNDERTAKINGS

Investments in subsidiary undertakings are recognised at cost less impairment.

STOCKS

Stocks are stated at the lower of cost and estimated costs to complete and sell, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method.

Estimated selling price less costs to complete and sell is based on the estimated selling price of the goods less any estimated selling costs likely to be incurred on the sale.

TAXATION

The charity is exempt from corporation tax on its charitable activities.

FUND ACCOUNTING

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for 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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

GOVERNMENT GRANTS

Government grants which are revenue grants are accounted for on the performance model. A grant that does not impose specified future performance-related conditions is recognised in other income when the grant proceeds are received or receivable. A grant that imposes specified future performance-related conditions on the company is recognised in income only when the performance-related conditions are met.

2.	DONATIONS AND LEGACIES

2025

2024

£

£

Luncheon Club

500

700

Walking football/netball

900

1,300

Easyfundraising

16

-

Outside toilet

11,475

1,380

HCA Trading Ltd

9,642

13,883

Gift aid

1,276

618

Other donations

1,737

3,227

25,546

21,108

3.	OTHER TRADING ACTIVITIES

2025

2024

£

£

Feed in tariffs

2,155

2,213

4.	INVESTMENT INCOME

2025

2024

£

£

Interest receivable

582

410

5.	INCOME FROM CHARITABLE ACTIVITIES

2025

2024

Activity

£

£

Grants

Hall hire

1,000

5,950

General hire

Hall hire

6,217

8,087

Pre school and kids club

Hall hire

-

11,157

Valley Church

Hall hire

9,761

9,716

Bowling

Hall hire

500

1,017

Pilates and Tae Kwan Do

Hall hire

2,381

2,337

Halton Juniors football

Hall hire

1,920

1,534

Toddlers/Tots play

Hall hire

5,952

3,132

Drummers - Samba Espirito

Hall hire

3,099

3,245

Five-a-side/ball sports

Hall hire

1,953

2,790

Ocean Wavers/dance groups

Hall hire

10,558

9,570

Occasional users

Hall hire

145

1,429

Fitness groups

Hall hire

4,588

2,230

Parish council

Hall hire

264

254

Music groups

Hall hire

1,308

400

Events and nearly new sales

Fundraising

5,292

4,582

54,938

67,430

The charity benefits greatly from the involvement and enthusiastic support of its many volunteers, who organise and assist with fundraising events, serve in the coffee shop and at events.

In accordance with FRS102 and the Charities SORP (FRS102), the economic contribution of general volunteers is not recognised in the accounts.

Grants received, included in the above, are as follows:

2025

2024

£

£

Thrive Energy

-

4,500

Lancaster City Council

-

450

Warm Spaces

1,000

1,000

1,000

5,950

6.	OTHER INCOME

2025

2024

£

£

HMRC repayment supplement

18

12

7.	CHARITABLE ACTIVITIES COSTS

Support

Direct

costs (see

Costs

note 8)

Totals

£

£

£

Hall hire

38,607

28,896

67,503

8.	SUPPORT COSTS

Governance

Management

Finance

costs

Totals

£

£

£

£

Hall hire

27,939

117

840

28,896

9.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025

2024

£

£

Depreciation - owned assets

5,145

4,973

Deficit on disposal of fixed assets

50

-

Operating lease rentals

10

10

Independent examiner's fee

750

420

10.	TRUSTEES' REMUNERATION AND BENEFITS

No trustee received any remuneration or benefits from the charity during the year.

TRUSTEES' EXPENSES

1 trustee claimed a total of £60 (2024 - £144) in respect of telephone expenses from the charity.

11.	STAFF COSTS

2025

2024

£

£

Wages and salaries

24,197

35,114

Other pension costs

253

890

24,450

36,004

The average monthly number of employees during the year was as follows:

2025

2024

Centre manager

-

1

Cleaners

2

2

Administration

3

3

5

6

No employees received emoluments in excess of £60,000.

12.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

20,755

353

21,108

Charitable activities

Hall hire

57,898

4,950

62,848

Fundraising

4,582

-

4,582

Other trading activities

2,213

-

2,213

Investment income

410

-

410

Other income

12

-

12

Total

85,870

5,303

91,173

EXPENDITURE ON

Charitable activities

Hall hire

86,577

1,046

87,623

NET INCOME/(EXPENDITURE)

(707

)

4,257

3,550

Transfers between funds

6,727

(6,727

)

-

Net movement in funds

6,020

(2,470

)

3,550

RECONCILIATION OF FUNDS

Total funds brought forward

107,140

13,970

121,110

TOTAL FUNDS CARRIED FORWARD

113,160

11,500

124,660

13.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Short

and

Catering

leasehold

equipment

equipment

Totals

£

£

£

£

COST

At 1 April 2024

72,616

4,753

44,290

121,659

Additions

-

-

3,265

3,265

Disposals

-

-

(300

)

(300

)

At 31 March 2025

72,616

4,753

47,255

124,624

DEPRECIATION

At 1 April 2024

9,363

3,699

33,621

46,683

Charge for year

2,905

158

2,082

5,145

Eliminated on disposal

-

-

(250

)

(250

)

At 31 March 2025

12,268

3,857

35,453

51,578

NET BOOK VALUE

At 31 March 2025

60,348

896

11,802

73,046

At 31 March 2024

63,253

1,054

10,669

74,976

14.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024 and 31 March 2025

100

NET BOOK VALUE

At 31 March 2025

100

At 31 March 2024

100

There were no investment assets outside the UK.

The company's investments at the balance sheet date in the share capital of companies include the following:

HCA Trading Limited

Registered office: The Centre at Halton, Low Road, Halton, Lancaster, Lancashire, LA2 6NB

Nature of business: Coffee shop

%

Class of share:

holding

Ordinary

100

15.

STOCKS

2025

2024

£

£

Bar stock

589

458

16.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

740

1,545

Amounts owed by group undertakings

8,949

7,003

Prepayments and accrued income

2,220

2,324

11,909

10,872

17.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

699

1,711

Deposits in advance

885

1,235

Other creditors

49

73

Accruals and deferred income

1,802

2,488

3,435

5,507

18.	MOVEMENT IN FUNDS

Net

movement

At

At 1/4/24

in funds

31/3/25

£

£

£

Unrestricted funds

General fund

93,160

5,736

98,896

Maintenance fund

20,000

-

20,000

113,160

5,736

118,896

Restricted funds

CCTV System

3,000

-

3,000

Outside toilet

8,000

10,000

18,000

Educational Opportunities for 12-18 year olds

500

-

500

11,500

10,000

21,500

TOTAL FUNDS

124,660

15,736

140,396