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 2026

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 2026. 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 Centre has continued to be a busy and valued facility in Halton.

Despite losing a significant regular income, other bookings have been made and The Centre made a modest surplus on the year. Pickle ball has started and proved popular such that there is a session every weekday. The coffee shop continues to be a significant source of income.

A community jigsaw has been established and has been a lovely way to get people talking and making connections who otherwise may not have done so.

There have been a number of incidents which have been ably handled by The Centre staff. Young people on the roof, disturbance to a Pilates class, reckless driving, an assault in the youth shelter, a fight on the mosaic and a boy riding dangerously on an electric bike. The police have been informed and given access to the CCTV.

Four youths kicked over and spilled the contents of the red waste bin on New Years Eve. They then tipped two large blue bins at the end of the car park. Passersby helped clear the spilled contents. They also turned over a planter on the High Road.

On one occasion the front door was left unlocked during an evening class and four teens sneaked in and hid the downstairs toilet. When everyone had gone they went upstairs and tried the locks on fridges and freezers before letting themselves out. Fortunately, no damage was done and no one came in the unlocked door overnight.

There have been a couple of minor accidents on the skate park and play areas.

There has been some significant work done to the facility during the year. The CCTV system has been upgraded but there are still small issues to tidy up. The contractor has been impossible to contact to complete them.

The decking outside the coffee shop had been dangerously slippery and has been replaced with tarmac and nonslip planking. Removing the old planks revealed they had been badly installed and the supports were rotting, requiring extra work.

Part of the canopy over the front door was damaged during the installation of the solar panels so it was decided to fully refurbish the canopy by repainting and replacing the transparent roof. We are expecting compensation for the damage from the solar panel installers.

During heavy rain there have been leaks from the toilet block roof which have been patched but the roof will need replacement in the not too distant future.

The next main project is construction of an outside lift to the Changing Places facilities and an outside toilet. Three architects have quoted for the design work and we will be deciding which one to use in the near future.

The replacement of the main hall floor has been deferred until after this work has been completed.

Over the year the team has dealt with a number of incidents, there has been upgrading and some necessary repairs. We will continue with the improvements to the facilities over the next few years.

My thanks to the permanent staff and the volunteers that support them.

FINANCIAL REVIEW

During the year the charity made a surplus from operating activities of £2,150 compared to a surplus the previous year of £15,736. The 2025 surplus included £10,000 from a donation for the Outside Toilet project which is for restricted funds.

Hall hire income decreased from £48,646 to £47,034, mainly due to loss of income from Valley Church.

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 £5,843 (2025 £9,642) was donated in the year. A further donation of £1,090 was made after the year end which represents the retained profits of HCA Trading Limited at 31 March 2026. The reduction in the donations was due to increased wages costs.

The trustees have set aside a designated amount of £20,000 at 31 March 2026 for future maintenance of the centre.

Capital expenditure during the year of £4,823 was in respect of CCTV equipment (£4,029), new chairs (£501) and Pickleball equipment (£293).

The charity has total funds at 31 March 2026 of £142,546 of which £123,957 is unrestricted funds and £18,589 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)

Mr A J Meikle FCA

Mr J Elliott

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 A J Meikle

Mrs C A Holman

Approved by order of the board of trustees on 3 June 2026 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 2026.

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

3 June 2026

2026

2025

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

14,954

-

14,954

25,546

Charitable activities

5

Hall hire

48,655

13,843

62,498

49,646

Fundraising

3,303

-

3,303

5,292

Other trading activities

3

2,379

-

2,379

2,155

Investment income

4

474

-

474

582

Other income

6

32

-

32

18

Total

69,797

13,843

83,640

83,239

EXPENDITURE ON

Charitable activities

7

Hall hire

67,736

13,754

81,490

67,503

NET INCOME

2,061

89

2,150

15,736

Transfers between funds

18

3,000

(3,000

)

-

-

Net movement in funds

5,061

(2,911

)

2,150

15,736

RECONCILIATION OF FUNDS

Total funds brought forward

118,896

21,500

140,396

124,660

TOTAL FUNDS CARRIED FORWARD

123,957

18,589

142,546

140,396

2026

2025

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

13

71,164

-

71,164

73,046

Investments

14

100

-

100

100

71,264

-

71,264

73,146

CURRENT ASSETS

Stocks

15

586

-

586

589

Debtors

16

13,912

-

13,912

11,909

Cash at bank

42,080

18,589

60,669

58,187

56,578

18,589

75,167

70,685

CREDITORS

Amounts falling due within one year

17

(3,885

)

-

(3,885

)

(3,435

)

NET CURRENT ASSETS

52,693

18,589

71,282

67,250

TOTAL ASSETS LESS CURRENT LIABILITIES

123,957

18,589

142,546

140,396

NET ASSETS

123,957

18,589

142,546

140,396

FUNDS

18

Unrestricted funds

123,957

118,896

Restricted funds

18,589

21,500

TOTAL FUNDS

142,546

140,396

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 3 June 2026 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

Catering equipment

-

15% on reducing balance

Fixtures, fittings and 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

2026

2025

£

£

Luncheon Club

200

500

Walking football/netball

1,710

900

Easyfundraising

21

16

Outside toilet

1,591

11,475

HCA Trading Ltd

5,843

9,642

Gift aid

3,427

1,276

Other donations

2,162

1,737

14,954

25,546

3.	OTHER TRADING ACTIVITIES

2026

2025

£

£

Feed in tariffs

2,379

2,155

4.	INVESTMENT INCOME

2026

2025

£

£

Interest receivable

474

582

5.	INCOME FROM CHARITABLE ACTIVITIES

2026

2025

Activity

£

£

Grants

Hall hire

15,465

1,000

General hire

Hall hire

9,797

6,217

Valley Church

Hall hire

3,744

9,761

Bowling

Hall hire

600

500

Pilates and Tae Kwan Do

Hall hire

2,404

2,381

Halton Juniors football

Hall hire

1,905

1,920

Toddlers/Tots play

Hall hire

5,732

5,952

Drummers - Samba Espirito

Hall hire

3,128

3,099

Five-a-side/ball sports

Hall hire

3,317

1,953

Ocean Wavers/dance groups

Hall hire

10,441

10,558

Occasional users

Hall hire

110

145

Fitness groups

Hall hire

4,401

4,588

Parish council

Hall hire

264

264

Music groups

Hall hire

1,190

1,308

Events and nearly new sales

Fundraising

3,303

5,292

65,801

54,938

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:

2026

2025

£

£

University Students

872

-

Warm Spaces

750

1,000

Pickleball (Halton Lune Trust)

393

-

Decking and Canopy

13,450

-

15,465

1,000

6.	OTHER INCOME

2026

2025

£

£

HMRC repayment supplement

32

18

7.	CHARITABLE ACTIVITIES COSTS

Support

Direct

costs (see

Costs

note 8)

Totals

£

£

£

Hall hire

50,601

30,889

81,490

8.	SUPPORT COSTS

Governance

Management

Finance

costs

Totals

£

£

£

£

Hall hire

29,500

99

1,290

30,889

9.	NET INCOME/(EXPENDITURE)

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

2026

2025

£

£

Depreciation - owned assets

5,485

5,145

Deficit on disposal of fixed assets

-

50

Operating lease rentals

10

10

Independent examiner's fee

1,080

750

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 (2025 - £60) in respect of telephone expenses from the charity.

11.	STAFF COSTS

2026

2025

£

£

Wages and salaries

25,649

24,197

Other pension costs

284

253

25,933

24,450

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

2026

2025

Cleaners

2

2

Administration

3

3

5

5

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

15,546

10,000

25,546

Charitable activities

Hall hire

49,646

-

49,646

Fundraising

5,292

-

5,292

Other trading activities

2,155

-

2,155

Investment income

582

-

582

Other income

18

-

18

Total

73,239

10,000

83,239

EXPENDITURE ON

Charitable activities

Hall hire

67,503

-

67,503

NET INCOME

5,736

10,000

15,736

RECONCILIATION OF FUNDS

Total funds brought forward

113,160

11,500

124,660

TOTAL FUNDS CARRIED FORWARD

118,896

21,500

140,396

13.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Short

Catering

and

leasehold

equipment

equipment

Totals

£

£

£

£

COST

At 1 April 2025

72,616

4,753

47,255

124,624

Additions

(1,220

)

-

4,823

3,603

At 31 March 2026

71,396

4,753

52,078

128,227

DEPRECIATION

At 1 April 2025

12,268

3,857

35,453

51,578

Charge for year

2,856

135

2,494

5,485

At 31 March 2026

15,124

3,992

37,947

57,063

NET BOOK VALUE

At 31 March 2026

56,272

761

14,131

71,164

At 31 March 2025

60,348

896

11,802

73,046

14.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025 and 31 March 2026

100

NET BOOK VALUE

At 31 March 2026

100

At 31 March 2025

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

2026

2025

£

£

Bar stock

586

589

16.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,966

740

Amounts owed by group undertakings

9,503

8,949

Prepayments and accrued income

2,443

2,220

13,912

11,909

17.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,250

699

Deposits in advance

835

885

Other creditors

53

49

Accruals and deferred income

1,747

1,802

3,885

3,435

18.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1/4/25

in funds

funds

31/3/26

£

£

£

£

Unrestricted funds

General fund

118,896

2,061

3,000

123,957

Restricted funds

CCTV System

3,000

-

(3,000

)

-

Outside toilet

18,000

-

-

18,000

Educational Opportunities for 12-18 year olds

500

-

-

500

Pickleball

-

89

-

89

21,500

89

(3,000

)

18,589

TOTAL FUNDS

140,396

2,150

-

142,546

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

69,797

(67,736

)

2,061

Restricted funds

Pickleball

393

(304

)

89

Decking & Canopy

13,450

(13,450

)

-

13,843

(13,754

)

89

TOTAL FUNDS

83,640

(81,490

)

2,150