Marooned

Hello, I'm looking for an answer on whether a Residents Association that is set up as an Unincorporated Association needs to pay Corporation Tax on interest received from money in a bank account. The Residents Association exists to gather money for street repairs, and in some years there is a surplus of income over expenditure. This money is retained within the association or future expenditure (and isn't a "profit" as such). The Residents Association does not trade, and only deals with street issues. The guidance for Unincorporated Associations on https://www.gov.uk/unincorporated-associations states: "The association may make a profit if it starts trading or receives other income, for example from investments. If this happens, you’ll need to pay Corporation Tax". Can you confirm if the interest from the bank account counts as income from investments? And if so, does the Residents Association need to register with HMRC to pay tax? The amount of interest received is approximately £800. Thanks