REGISTERED COMPLryY NUMBER.. 02420711 (England and Wales) REGJSTERED CHARfTY ThUMBER: 1003625 REPORT OF THE TRUSTEKS AND FINANCJAL STATEMKNTS FOR THE YEAR EIYDED 31 MARCH 2024 FOR EVERGREKN PLAY ASSOCIATION AIwyiLq LI Chartered Accountants CIown House 151 High Road tA¥ughton Essex IGIO 4 EVERGREEN PLAY ASSOCIATION CONTENTS OF THE FINANCIAL STATEMEIITS for tbe Year Ended 31 March 2024 Page Rq)ort of the Trustee Ito4 Rq)ort ofthe Independent Examiner Statsment of Finaticial Activities Balance Sheet Notes to the Financial Stat¢ments to13 EVERGREEN PLAY ASSOCIATION REPORT OF THE TRUSTEKS ror the Year Ended 31 Mxroh 2024 The trustee8, who are also dire¢loTS of the charity for th¢ pwp08es of the Companies Act 2006) pr￿l their report with the fmancial statements of the charity for the year ended 31 March2024. The fjnaftcial statements have been prepared in accordanc£ with applicable law and the requirements of th¢ Accountitig and Rcporting by Charities.. Ststement of Recommendd Practice applicable to charities preparing thcir accounts in accordan¢¢ with the Fitwicial Reporting Standard applicablc ID the UK and Rcpublic of Ireland (FRS 102) (etTective l January 2019). REFERENCE AND ADMIIYISTRATtVE DETAIIS Registered Company number 02420711 (England and Wa1¢8) R¢gi$tered Charlty oumber 1003625 Registered offlee Bcchivc Close Off Buxt¢d Road Londott B83 Trnstees J Lander J Parris J Hamlct M Lindor J Hoilett Company Seeret M Litidor Indepe￿dent ExgmiDer J A Rickler. FCA Alwyns LLP Crothm House 151 High Road Loughton Es8CX IGIO 4LG STRUCTURE, GOVERNANCE AND MANAGEMEIY Governing document The charity is controlled by its governing d(Kum¢nt, a deed of trusL and ¢onstitut¢s a limil¢d company, limited by guarantee, as defmed by the Conwies Act 2006. TRUSTEE APPOINTMENT AND RECRUITMKNT Our Trnstee8 are re¢ruited largely from parents of children who attend the playground to ensure the best interests of our users are represented fully. We occasionally 8180 recwit Iwal comrnunity-minded people who do not have cbildren he￿, we hav¢ an induction pack for T￿￿tr&S (which w¢ cre4t¢d ourselves) oullinillg the full tasks and responsibilitie5 of the Tn￿tees. The two play managers at Evergreen, are direc.tly answ¢rabl¢ to the Tm5tcffj who havc the final say in all mattcrs and arc consulied about all Major issues which they will then di8CU88 anl if necessary, vote upon. Page I EVERGREEN PLAY ASSOCIATION REPORT OF THE TRUSTEES for the Yegr Ended 31 M*rch 2024 Rlsk management The trustees have a duty to identify 8nd Teview the risks to which the cI￿lty is exposed and to ensure appropriatc contro18 are in place to provide re&8ooable assuraocc against fraud and Crror. Th¢ voluntsry management committee and Evergreen staff team are aware of the risks involved in nu]ning a small, non. profiL voluntarily managed organisatio￿ For Ihis reaso￿ Evergreen is prepared for any situation Ihat may arise and has an extensive list of risk assessments that are oarried out al￿ updated OD a regular basis. The policies of the Evergreen slte ar¢ consist¢ntly read, rcvicwcd and updatcd accordillgly on a rcgular b&sis. The policics arc on file and availabl¢ for perusal upon request. In keeping with the acute awarene8s of risL Evryreen Play A88ociation is insureAI for liability as well as pbysiGal property on the premises (building arKI contenLg). There are also ro}￿st finattcial checks and balanr¢s in pl￿¢ lo ¢nsur¢ the appropriate nthnagenLent of money. ORGANISATION AI¥D OWECTIVES Evcrgrccn Play Association was fornied in 1972 in to the need for play facilities on the Holly Str￿t Bslate, a large locaj authority &stat¢ in th¢ London BoTI)ugh of H￿kney. Th¢ AsS￿l4t10￿ cstsblisl*d and Continu￿ to manage what is known as EVe￿reeft Adventure Playgrolln￿ a thriving and innovative project based on the estste. The playground is open all year round, off¢riftg aft¢F sGhool and w¢ek¢nd activili¢s in th¢ tffln time and play schemes duritsg all schi)ol holidays. We have a large site that hosts a wildlife pond and garde￿ a forest arw an adv¢nture play area with Sky den8, an aerial nmway, ¢lirnbing n¢ts, a chajlenging Climbing Structu￿ with a platforn) to rel￿, play instNments 8nd enhance imaginative playj a play building with a soft playroorn and an arts and crafts room. We aim to provide free, supervised play that is both challenging and exciting for Children ag¢d 5 - 15 years. There are 2 full time members of stsff who each have a designated role in the rUt￿l￿g of the playground, One is responsible for the fl￿draising and all financial And administration of th¢ playground ￿ wcll ￿ the Iwlusion PTojeot and the. other 18 responsible for Health and Safety and is our designated child protection officer. A committee of local parents and other intcre8tcd local pcoplc volunL2rily manage the playground. Through our work we hopc to cnbance thc swAal integration of our users by extending their knowl¢dg¢ of and r¢spe¢t for people of differ¢nt Cul￿r¢s, abilities and gorial backgrounds. Evergreen Play Association had 905 individual Children attend the playground in this fmatsGial year, an incre4se of D¢arly 130/0. Of thcsc llU￿b¢rS, 450/0 arc fcmalc and 551)/o arc D￿1£. Through our inclusivc practice wc bave. 8UPPOrted 43 children a disability and 8UPPOrt needs during this fmancial year. Throughoui the y￿, we have done all we can to provide stimulating play in a safe enviro]]ment Evergreen offers a wide variety of progrdrnmes to Provide for th¢ chiLdr¢n's so¢ial, int¢ll¢¢tual, ¢Teative, physical and emotional necessities. This year. more than most others, we have seen the need for social interaction and the n¢ed for play for the children &s shown by the numlxr of individual children attending. F￿ANc￿L REv￿w RF.SERVES POLICY As part of the organisation's constitution alld An line with legislatio[4 Ei'ergreen Play A880Ci4tion h&s a rc8erve8 wyli¢y, which keeps money available in case of closure, redundancy or other fllwicial 8iluations. This fmancial year we have been able lo wntinue building our cash reserves after the ditficult year 2019120 where our ash reserFes were depleted, Public Benefit The Trust￿$ hav¢ paid du¢ r¢gard to the Charity Commission's guidance on public b¢nefit. Evergreen Play A&sociation's purpose is to provide free supern Ased play for children who live within the Borough. Pag¢ 2 ERGREEN PLAY ASSOCIATION REPORT OF THE TRUSTEES for the Year Ended 31 March 2024 ACTIVITIES AND ACHIEVEMENTS Evergreen provides Stimulating and excittng play for children through its varied activity progranlme. This year we succc￿[u1IY fundraised to ensure we were able to open safely for the children once covid restrictions were lifted, Thi8 y￿r we hav¢ PTovided a full play servAce both duritig 8cbool ho]iday8 and tenn time. Evergreen Play Associalion provid¢s a totsl and iD¢lusive play ¢xp¢ri¢n￿ that is wnsistently recognised for its good practi8e. The playground h85 been a recognised leader in the borough, L4yndon and nationwide &8 a model in good provision. Staff mcmbcrs rcceive ongoing training to eDsur¢ that the childreu receive the ￿st quality of play. Our inclusiott pl&yleader has a CACHE level 3 qualification in playwork, a LEvel 3 NVQ in Playwork, a ttvel 4 NVQ in Management and a dvdree in Biomedical sci¢JKe which ￿18t$ her in th¢ understanding of Chj'ldren's di88bility, diet and nutsition. She also has studied up to L£vel 2 in British Sign Lattguag¢. Health and Safety playleader has aohieved his NVQ in playwork Lcvcl 3 and British SAgtt I￿ngUage Lcvcl l. Play leathrs as well as se&si0ft81 workers are supported in ongoing trainitsg courses iti Flrst Aid, Child Protectionl Safeguarding. Food Hygiene, Play Values and Activities, Healtb and Safety, Risk MaDa£ement, tnGIu8iv¢ Play and many other relevant subjects. The playground received an Outstanding during an unannounced Ofsted visit during the very busy 8umm¢r holiday sGh¢m¢ 2015. tn January 2020 we bad a further Ofstcd visit which noted that we "Met" all their criteria. FUNDERS Evergreen is currently being government fkjnded by Hackn¢y Cowicil - Young Hackney Service8. To supplement overheads (play worker8 salari¢s, the Inclusion progratDrne. School holiday expense8, off Site trips and play materials and cquipmcnt) Evergreen must fundrai￿ separa*ly to secure ne£￿sary fijnds to make all these programmcs p088ibl¢. During the year we have received funds from.. Hackney IEarning TtusL Trusthouse Charitable Foundation, Clarion Futures, Gatfield Weston Foundatio￿ The Foyl¢ Foundatson, Charitses Trust and Tokio Maritie HCC. T}￿0￿gh Ea8t London BJ81n&￿ Allianc¢ w¢ [￿e1ve GoJporate groups who ¢ome to the playground during team building days and help with the mainlenance of the playground. This year ELBA has introduced many corpKJrate groups to fflsur¢ the playground is well maintaine(L STATEMENT OF TRUSTEKS, RESPONSIBILTTIFS The trust￿ {who ar¢ also th¢ dire¢lors of Evffgr¢eo Play Asqocialion for the putposes gf company law) are res￿nSible for preparing the Trnsttts, ar￿Ual report and the financial &Xatemettts in accordan¢e with applicable law and regulatiotts. Company law requires the tru8t¢¢s lo prepa￿ finan¢ial stat¢mmts for each firLancial yeor. Under that law the truste¢s must prepare the financial statements in accordance with Unitcd K￿Ed0￿ Genernlly Accepted Accounting Practice (United Kingdom Accounting Standards and appli¢abl¢ law). Und¢r Company law the trnst¢es mu81 not approv¢ th¢ financial statem¢nts unl￿S tbej are satisfied th* they give a ttue and fatr vicw of thc stalc of affairs of the charitablc compally and of th¢ ittcomtng resourtts and application of raour¢¢s, in¢ludin8 the. itL¢Otne and exp¢nditur¢, of th¢ ¢hariiabl¢ ¢ompany for that peri(Ml, In preparing thes¢ financial $tat¢m¢nl4 the trnsitts are required to: 8clccl suitablc accounting polici¢s and then aN)ly them wnsistcntly. obserye the n￿hOdS and principles in the Charity SORP,. makc judgcmcnls aml accounting cstimatcs that ar¢ rrasonable w)d prudenL stale whether applicable UK Accounting Standards have been followe(L sllbj￿t to any material departures disclosed and explaind in the financial statements. and prcparc the financial statements on the goin8 coneem b￿lS unless it is inappropriate to presume that the charitable company will continue in busirtess. Page 3 EVERGREEN PLAY ASSOCIATION REPORT OF THE TRUSTEES for the Year Ended 31 March 2024 The truste¢s a￿ r¢sponsible for kegping adequate acc¥Jllnting ￿£￿d8 Ihat are sufficient to show and explain the ¢haritable company's transactions and d]wI(￿ with rrasoDabl£ accurncy at aoy titn¢ ihc fiT]an¢ial position of the cELaritabl¢ ¢ompany and ajable them lo ensure that the f￿ancIal statements cO￿pIY with the Companies Act 2006. They are also rc5ponsiblc for safeguarding thc of thc rompany hthrK for taking r¢asonablc steps for th¢ p￿V¢￿tion and dctcction of fraud and otlLer irregularities. The rep)rt been prq)ared in accordan￿ with th¢ special prnvisions of Part 15 of th¢ Companies Act 2006 relaiing to Small Companies. Approved by the Trustees on [1 2024 and signed on their behalf. J IAnder- Trustee Page 4 INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF EVERGREEN PLAY ASSOCIATION Independemt Examiner's Report to the Tru¥teM of EveYEreety Play Asyoci8tioll I re[￿ to Ibe tnfstees (who are also Dir￿tOry for the purpose of company law) on my examination of the financial statements of Evergreen Play AsyJci3tion ('the charitablc company.) for the yrdr ended 31 March ?024 Mdich comprise the Statement of Financial Activities, the Balartce Sheet and related notes. This report is mad¢ sol¢ly to the charity's trllste￿, a8 8 FM)dy, in acc4)rthc¢ with Section 145 of the Charitie5 Act 2011. My work has been undertaken so that I might stal¢ lo tbe charity's trubrtec5 th05¢ matters l am required to state to them in this report and for no other Purpose. To the full&sX extent perniitted by law, I do not a¢¢epl or ￿SuM¢ rwon5ibility lo anyone other than the clwity arLd the charity's trustees as a body. for my WOTk, for this rcporl or for the opinions I hav¢ fomed. Respon8iblllties basts of report As thc trusttts of thc charitable coTnp&Thy you aT¢ respo]￿17)1£ for the prq>aration of the financial stateDM)ts in accordance with th¢ requiremenls of Ibe Companies Act 2(Xkn ('th¢ 2(M)6 Acl.). Having satisfied myself Ihal the financia] statements of the charilable company are not requird to be auditcd under Part 16 of the Act and are eligible for indepthdent examination, I re￿rt in respect of my examination of the charAlabl¢ ¢ompany' finallcial stalcmcnls catried out under section 145 of the a)arities Act 2011 ('the 2Qll Act.) and in carying out my examination I h8ve followed all the applicable DIr￿tionS givffl by the Charity Commission under section 145(5Mb) of the 2011 Acl. An independent ¢xamination does not involve gathering all the ¢vid¢nc¢ that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving Ibeir opiTrion on the financial statements. The planning and conduct of an audit goe8 b¢yond th¢ limil¢d assurance that aj) indwdenl examination ¢an provide. Conswuenily l express no opinion as to Wheth￿ the financial statemcnls present a 'lTU¢ and fair, vicw and my rwt is limitd to those specific matt¢r8 8¢¢ out in th¢ indep¢nd¢nr ¢xamin¢r's ￿ateMe￿I. IndepeDdeDt ¢iaminer's ststemeDt I confimi that I am qualifid to undertake the eiamiDation be￿USe l am a member of ICAEW, wbich 18 one of the listed bi)di&s in Secti￿ 145 of the 2011 Act. I have completed my examin￿10n. I confirm that no materia] matters FLAVe come to my ￿tt￿tion in connection wilh th¢ examiftatiDn giving me cause to belI￿C that in any Mat￿tal respwl: accounting records were not kept in rcspcct of the ¢baTitable company as required by section 386 of the 2006 Act. or > th¢ financial slat¢m¢nts not acc4)rd with tFK>se TecoThls" or > the financial statanents do not comply with the acewnting requir¢mthts of section 396 of the 2006 Act oth¢r t1￿ any requirement thai the financial statanCDts givc a 'tNc and faiT view which is not a matter considered &$ part of an ind¢pend¢nt ¢xamination' or > the financial statcments have not been prcparcd in accordance witb thc mrthods and principles of the Statement of Rccomm¢*dd PractirK for ￿(oUntIng and reporting by ¢hari¢icg applicablc lo chatities pr¢paring thcir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of 1re.land (FRS 102). I have no coneerns and have come acmss no other matters in connection with the examin8tion to which attention should be drawn in this report in order to enable a pr(yer understanding of the financial statsmeThls to be reacheiL J A Ri¢kl¢r, F AIWYDS LLP Crown Hous¢ 151 High Road Loughion Essex ICAEW IG104LG Gli>/iy Page 5 EVERGREEN PLAY ASSOCIATION STATEMENT OF FLNAF4CIAL ACTIVITIES for the Year Ended 31 Mareh 2024 indudln In¢om¢ ind Ex diture A¢¢tsMnt 31J.24 Totsl funds 31.3.23 Total funds Unre5trieted R(%tricted funds fund Notr INCOME AND EIYDOWMENTS FROM: Donations and l¢gacie8 Bank interest Charitabl¢ activities 19.193 9,610 28.803 44 129 853 16.994 17 103 284 Total 82 158 120 295 RXPENDfTuRE ON: CI￿l￿able activities 140 188 129 235 Total 140 188 129 235 Net IncomellExpendAture) 11.632 IS￿12 (8,940) Transfer betwe¢ll fimds NET MOVEMENT IN FUNDS (1,120) 19,632 18512 (8940) RECONCILIATION OF FUNDS: Total funds broughl forward TOTAL FUNDS CARRIED FORWARD The note6 fonn part of th￿¢ fmancial statements Pag¢ 6 EVERGREEN PLAY ASSOCIATION BALANCE SHEET At 31 March 2024 31J.24 Tot funds 31J.23 Total FuDds UDres¢rACted und$ Restrlcted fumd Note5 FIXED ASSETS Tangibl¢ wets 3,157 3,157 6,215 CURRENT ASSETS Cash at bank and in Iwnd 41,277 15.718 25.559 41277 41,519 LESS: CREDITORS Amounts falling due within one year (5.609) (5,609) (27,421) NET CURREwf AsS￿Ts 14,098 TOTAL ASSETS LESS CuRRI￿T LLIBILITIES 13266 25,559 38.825 20,313 TOTAL NET ASSETS 13,266 20J13 THE FUIYDS OF THE CHARTrY Unrcstriold funds Restsicted funds io 13266 14,386 5,927 TOTAL FUNDS 38,825 20 For the financial year cnded 31 March 2024 the charAtable eompany was ￿litIed to exemption from audit under Section 477 of the Companies A¢t 21X>6 T¢lating to small comFwiies and no notice h&8 be