REGISTERED COMPANY NUMBER: 02420711 (England aDd Wales) REGISTERED CHARfTY IWMBER: IOQ3625 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR EVERGREEN PLAY ASSOCIATION Alwyns LLP Chartered Accountants Crown House 151 High Road Loughton Essex IGIO 4LG
EVERGREEN PLAY ASSOCIATION CONTENfs OF THE FINANCIAL STATEMENTS for the Year Ended 31 M*r¢h 2025 Page Report of the Trustees Ito4 Report of the Independent Examiner Statement of Financial Activities Balance Sheet Notes to the Financial Slat¢ments 8t013
EVERGREEN PLAY ASSOCIATION REPORT OF THE TRUSTEES for the Year Ended 31 March 2025 The tnjstees, who are also directors of the charity for the purposes of the Companies Act 2006, present their r¢port with the financial statements of the charity for the year ended 31 March 2025. The financial statements have been prepared in ac¢ordan¢e with applicable law and the rcquiTernents of the A¢¢ounting and Rq)orting by Charities: Statement of Recommended Practice appli¢able to charities preparing their accounts in accordance with the Fitwicial Reporting Standard applicable in the UK and Republic of Ireland (FRS L02) (effective I lanuary 2019). REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 02420711 (England and Wales) Registered Charity number l(Ki3625 Rwstered oifice Beehive C105e Off Buxted Road London E83 Trustses J Lander J Parris J Hamlet M Lindor JHoilett Treasurer Chair Secretary Secretary (Resigned 1211212024) (Appointed secretary 1211212024) Company retAry J Hoilett Independent Exarniner J A Rickler. FCA Alwyns LLP Crown House 151 High Road Loughion Essex IGIO 4LG STRUCTURE. GOVERNAIYCE AND MANAGEMENT Governlng do¢ument The charity is controlled by its governing dowment, a de¢d of trus¢ and constitutes a limited cotnpany. limit1 by guarantee, as defined by the Companies Act 2006. TRUSTEE APPOINTMENT AI¥D RECRUITMENT Our Trustees are recruited largely from paTents of children who attend the playground to ensure the best interests of our users are represented fvlly. We occasionally also recruit local Community-mind people who do not have children here, we have an induction pack for TNstees (which we created ourselves) outlining the full tasks and responsibilities of the Trustees. The two play managers at Evergreen, are directly answerable to the Trustees, who have the final say in all matters and are consulted about all rnajor issues which they will then discuss and, if necessary, vote upon. Page I
EVERGREEN PLAY ASSOCIATION REPORT OF THE TRUSTEES for the Year Ended 31 March 2025 Risk management The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The voluntsry management Committee and Evergreen staff team are aware of the risks involved in running a small, tton- profit, voluntarily managed organisation. For this reason, Evergreen is prepared for any situalion that may arise and has an extensive list of risk assessments that are out and updated on a regular basis. The policies of the Evergreen site are ¢onsistently rerf reviewed and updated accordingly on a regular basis. The poli¢ies are on file and available for perusal upon request. tn keeping with the acute awareness of risk, Evergreen Play Association is insured for liability as well as physical property on the premises (building and Contents). There are also robust financial ¢hecks and balances in place to ensure the appropriate management of money. ORGANISATIOPI AND OBJECTIVES Evergreen Play Association was fornied in 1972 in response to the need for play facilities on the Holly Street Estate, a large local authority estate in the London Borough of Hackney. The Association continues to manage what is known as Evergreen Adventure Playground, a thriving and innovative project based on the estate. The playground is open all y&gr round, offering after school and weekend activitie5 in the tenn time and play s¢hem¢s during all school holidays. We have a large site that hosts a wildlife pond and garden, a forest are4 an adventure play area with sky dens, an aerial Nnway, climbing nets, a challenging climbing sfvcture with a platfonn to rel, enhancing imaginative play, a play building with a soft playroom and an arts and crafts roorn. We aim to provide free, supervised inclusive play that is both challenging and exciting foi children aged 5 - 15 years. There are 2 full time members of staff who each have a designated role in the nmning of the playground. One is responsible for the fimdraising, all financial and administration of the playground as well as the Inclusion Project and the other is responsible for Health and Safety and is OUT designated child protection officer. A committee of local parents and other interested local people voluntarily manage the playground. Through our work, we hope to enhance the social integration of our users by extending their knowledge of and respe¢t for people of different culbjres, abilities and social backgrounds. Evergrecn Play Association had 939 individual children attend the playground in this financial year, an increase of nearly 40/0 on last year. Of these numbers. 480/0 are female and 520/0 are male. Through our inclusive practice we have supported 65 children with a disability and support needs during this financial year. Throughout the year, we have done all we can to provide stimulating play in a safe ¢nvironment. Evergreen offers a wide variety of programmes to provide for the ¢hildren's social, intellectual, creative, physical and emotional necessities. This year, more than most others, we have seen the need for social interaction and the need for play for the childTen as shown by the number of individual hildren attending. FINANCIAL REVIEW RESERVES POLICY As part of the organisations constitution and in line with legislation, Evergreen Play Association bas a serVeS poli¢y* which keeps money available in ca5c of Glosure. redundancy or other financial situations. This fmancial year we have been able to build OUT reserves due to donations and hiring the playground out for private parties. Public Benefit The Tnee5 have paid due regard to the Charity Commission's guidance on public benefit. Evergreen Play Association's purpose is to provide free supervised play for children who live within the Borough. Page 2
EVERGREEN PLAY ASSOCIATION REPORT OF THE TRUSTEES for the Year Ended 31 Mar¢b 2025 ACTIVITIES AND ACHIEVEMENTS Evergreen provides stimulating and exciling play for children through its varied activity programme. This year we successfully fundrais to ensure we were able to open safely for tbe children. This year we have provided a fiLII play service both during school holidays and teTrn tlrne. Evergreen Play Association providcs a total and inclusive play experience that is COn5iStently recognised for its good practise. The playground ha5 bcen a recognised leader in the bomuglL London and nationwide as a model in good provision. Staff members receive ongoing trdining to ensure that tbe childrcn rcccivc thc quality of play. Our inclu%ion playlcadcr has a CACHF. level 3 qualification in playworK a Level 3 NVQ in Playwork. a Level 4 NVQ in Management and a degre¢ in Biomedical science which assists her in the understanding of children's disability, diet and nutrition. She also h&8 Studied up to Level 2 Én Brit15h Sign tAnguage. Our Health and Safety playleadcr has achieved his NVQ in playwork t£vcl 3 and Brttish Sign iAnguage l£vel l. Play leaders as well as sessional workers aTe supported in ongoing training courses in First Aid, Child ProtcGtionl Safeguarding. Food Hygien¢. Play Valucs and Activities, Health and Safety, Risk Management, Inclusive Play and many other relevant subjects. The p12yground reccived an Outstanding during an unannounced Of5¢ visit during the very busy summer holiday s¢heme 2015. In January 2020 we had a further Ofsted visit which noted that we "Mef all their criteria. FUNDERS Evergreen is CUtlY being government fjjnded by Ha¢kney Council - Young HkneY Services. To supplement overheads (play Workers salaries, the Mclusion Progrdmme, school holiday expenses. off site trips and play materials and equipment) Evergre¢n must fundraise separately to secure necessary funds to make all these progran]mes possible. During the year we have received funds from,, Hackney Learning TrusL Garfield Western Foundation, The H¢lena TrnsL Beacon kn)dge, City Bridge Foundation and The Woodward Trust. Some of these grnnts run over the financial year and are carried over. Through East London Business Alliance we re¢eive corporate groups who come to the playground during team building days and help with the maintenance of the playground. This year ELBA has intrcduccd many corporate groups to ensure the playground is well maintained. STATEMENT OF TRUSTEES, RESPONSIBILITIES The ttustees {wbo are aiso the directors of Evergreen Play Asswiation for the purposes of company law) are responsible for prcwdrin¥ thc Trustccs. ajjnuai rcport and the financial statements in accordamcc with applicable law and regulations. Company law requires the trnstees to prepare fittancial statemeDtg for each financial year. Undcr that law the thLtr£s must prepare tbe fillancial slatements in aLLordanLL with United KiDgdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under compally law the trust¢es rnust Dot approve the financial ststements unless they aTe satisfied that tbey give a trne and fair view of the state of affairs of the cbaritable Company and of the incoming resources and applicatioD of resources, including the income and lpCdltUre. of tbe charitsble compally for that period. In prqjaring these financial statements. the ttusttts are required to: select suitsble accounting w>licics and th apply theD] consiStly. observe the methods and principles in the Charkty SOiiP. make judgements and accounting estimates that are reasonable and prudeDt' state whether applicable UK Aounting Standards have been followed, subject tt) any material departures disc105ed and explained itt thc fancial 5tat¢]llent5" and ptEpare the financial statements on the going conwn basis unle85 It Is inappropriate to presume that the charitabl¢ company will continue in business. Page 3
EVERGREEN PLAY ASSOCIATION REPORT OF THE TRUSTEES for the ye Ended 31 March 2025 The trnstees are responsiblc for kccping adcquatc accounting records that are sufficient to show and explaill thc Lharttablc mpany's tran5action8 and disclose with reLnable accuracy at any time the financial position of thc charitable company and enable them to ensure tbat the financial statemt5 comply with th¢ Compani¢s Act 2006. They are also SponsIble for safeguarding the assets of the con)pany and b¢¢ for taking reasonable stq)s for the prevention and detectiOD of fraud and other irre8ularitie5. The rq)ort has been prepared in accordance with the special provisions of Part 15 of tbe Companies Act 2006 relating to Small Companies. Approved by the Tru5tee5 OD ID Decembcr 2025 and signed on their behalf. J Lander- TTUStee Page 4
INDEPKNDENT EXAMINER'S REPORT TO THE MEMBERS OF EVERGREEN PLAY ASSOCIATION Independent Examiller's Report to the Trustees of Evergreen Play Association I report to the tsustee5 (wbo are also Directors for the purpose of MpanY law) on my ¢Kamiualion of the financial statements of Evergreen Play A550ciation ('th¢ tharitabl¢ company.) for th¢ yw ¢nd¢d 31 Mawh 2025 which comprise the Statement of Finan¢ial AGtivities. the BalanGe Sheet and r¢latd notes. This Teport is made solely to the charity"'s trustees. as a body. in accordance with Section l45 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters l am required to state to than in this report and for no otber purpose. To the fullest extent pern)itted by law. I do not accept or assume respousibility to anyone other than the charity and the charity's trustees as a bodyj for my worl for this rerA)rt, or for the opinions I have formed. Responslbllltles and bA818 of report As the trustees of the charitable company you are r¢spoosible for th¢ preparntion of the fJnan¢ial statements in accordance with the requirements of ihe Compani¢3 Aci 2006 {'th¢ 2006 Act,). Having satisfied myself that the financial statemenis of the charltable company are not required lo be audit under Part 16 of the Act and eligible for independent examinatton, I report in reSpt of my examination of the charitable company's financial statements carried out under section 145 of the Charities Act 2011 ('the 2011 Act.) and in carrying out my examination I have followed ail the applicabl¢ Directions given by the thatity Commission under section 145(5Xb) of the 2011 Act. An independent examination does Dot illvolve gathering all the evidence that would be required in an audit and consequently does not cover all the matters tb&t an auditor considers in giving their opinion on the financial statement5. The planning and conduct of an audit goes beyond the limited assuraDce that an independent examination ¢an provide. Consequently, l express no opinion as to whether the fLnancial statements present a 'ltu¢ and fair, vi¢w and my report is limited to ihose 5CIfiC matters set out in the independent examiner's statement. Independent exftmlner's statement I confirni that l am qualified to undertake the examination because l am a member of ICAEW, which ts one of the listed bodies in section 145 of the 2011 Act. I have complcled my ¢xamination. I wnfirni that mat¢rial matters have come to my attention in cODneI0n with th examination giving me cause to believe that in any material respect
accounting r¢cord5 We not k¢pl in resp¢Gt of the charitable company as required by stion 386 of th¢ 2006 Act. or the financial statements do not accord with those records- or the financial statemellts do llot comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair view which is not a matter considered as part of an ind4iendent examination,. or the financial Statements have not been prepared in accordance with the methods and principles of the Ststemenl of Recomrnended Prnclice for accounting and reporting by ¢hariti¢s applicabl¢ to charities preparing Ibeir accounts in accordan¢¢ with the Financial Reporting Standard applicabl¢ in the UK and Republic of Ireland (FRS 102). I have no ncernS and bave come &cros5 no other matters in COnntIon with the examination to which attention should be drawn in this repo in prder to able a proper understanding of tbe financial statements to be reached. J A Rid(I¢T. FCA Alwyns LLP Crown House 151 High Road Loughiou Essex IGIO 4LG Date: 17 Page 5
EVERGREEN PLAY ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2025 iDcludin Inrome and Ex enditure A¢¢ount 31.3.25 Total funds 31J.24 Total Unrestricted Restricted funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacie5 Bank interest Charitable actLVitics 51,357 46 6,595 57.952 46 28,803 44 129 853 Total 116303 194 506 EXPENDrruRE ON.. Cbaritable activities 76 Total 151 140 188 Net In¢omd(Expellditure) 41.094 1,489 42,583 18J12 Trdnsfer between funds NET MOVEMENT IN FUNDS 41,094 1,489 42,583 1&512 RLCONCILIATION OF FUNDS: Totsl funds brougbt forward TOTAL FiJPIDS CARRIED FORWARD The not forni part of these financial slatements Page 6
EVERGREEN PLAY ASSOCIATION BALANCE SHEET At 31 Mar¢h 2025 31J,25 Total funds 31.3.24 Total Funds Unrestricted funds Restrlcted fund Notes FIXED ASSETS Tangibl¢ assets 327 327 3.157 CURRENf ASSETS Cash at bank and in hand 59.417 86,465 41.277 59,417 27,048 86.465 41.277 LESS: CREDITORS Amounts falling due wilhin one year (5,384) (5.384) (5,609) NET CURREIYT ASSETS 54.033 TOTAL ASSETS LESS CURRENT LIABILITIES 54,360 27,048 81,408 38,825 TOTAL NET ASSETS THE FUYDS OF THE CHARITY Unrestricted funds Restricted filnds io 54,360 13,266 TOTAL FUNDS For tbe financial year ended 31 March 2025 the charitable company was thtitled to exemption from audit under Section 477 of tbe Companies Act 2006 relating to sA))all companies and no notice bas been deposited under Section 476 of the Act. The directtyrs ad(Dowledge their responsibilities for ensuring that the clwitable company keeps accounting records which Comply with section 386 of th¢ Act and for preparing coUnts which give a ttue and fair view of the slate of affairs of the Iwitable company as at th¢ ¢fLd of the finan¢ial year and of its surplu5 or deficit for the financial year in accordance with the requirements of the Cotnpanie8 Act 2006 relating to accounts, so far as applicable to the company. These finan¢ial statanellts have been prepared in accordallce with the special provisions for small compani¢s UDder Part 15 of the Compani¢5 2006. The financial slaten]ents were approved and allthoris for issue by the Board of Trustees ott lo December 2025 and were signed on its behalf by.. J Lander- Trustee- Treasurer Trustee- J Parris- Chair CompAny Rwstration No: 02420711 The notes fonn part of these financial stalements Page 7
EVERGREEN PLAY AsSOCTION otes to the FfinanCI Statements for the Yeir Ended 31 March 2025 ACCOUNTING POLICIES Legal 5tatUS Evergre Play Association is a registered charity (numbcr 1003625) and is also a company registered in England & Wale5 (number 02420711). The registered office is Beehive Close, Off Buxted RO London E8 33T. The company is limited by guarantee whereby each rnemEr of the company undertakes to contribute to the company* in the evenl of a winding up, while they are a member or within one year after they cease to be member, such amount as maybe required not exceeding one pound. At 315t March 2025 there were 5 members (2024 - 5 members). Ac¢ountlng ¢onventlon The financial statements of the Charitable Company, which is a public 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 RortIng Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). the Charities Act 2011 and the Companies Act 2006. The accounts are prepared on the historical cost basis of accounting and are presented in sterling {£). Golllg Concern The accounts have bccn prepared on the basis it will continue as a going concern. The Charitable company has its annual funding from the London Borough of Hackncy in place and the trustees are actively seeking to Secure further unrestricted funds. Ineome Inwme is recognised when the charity has entitlement to the fund4 any perfomance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount Can be measured reliably. Expenditure Liabilities are recogniscd as expenditure as soon as there is a legal or Constructive obligation committing the charity to that expenditure, it l5 probable ihat a transfer of economic benefits will be required in scttlement and the amount of the obligation can be rnea5ured reliably. Expenditure is accounted for OTh an accruals basis and has been classtfied under headings that aggregate all costs related to the catcgory. Where costs cannot be directly attributed to particular headings they have bccn allfxated to activities on a basis consistent with the use of resources. Governance c05t5 These represent those costs attributable to the management of the charity's aBsets, organisational administration and compliance with constitutional and statutory requirements. Tangible fixed a55ets Tangible fed assets are initially measured at cost and subsequently measured at cost or valuation. net of depreciation and any impairment losses. Depreciatloll is provided at the following annual rates in order to write off each asset over its estimated useful life. Motor vehicle5 Fixtures and fittings 250/0 on redu¢ing balance - 25Q/o Straight line on cost Taxation The charity is exernpt from Corporation tax on its ¢hartlable activities. Fund vdccounting Unrcstrictol funds ¢att be used in accordance with the charitable objectives at the discretion of the trustees. Restri¢ted funds can only be used for particular restricted purposes within the objecls of the charity. Page 8
EVERCREEN PLAY ASSOCIATION FIOTES TO THE FINANCIAL STATEMENTS - COr[NUED for the Year Ended 31 farch 2025 RcstrictIo ari8e when 5pecificd by the donor or when ndS 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. IAsing commitments Rentals paid und¢r operating leases are Charged to the Statement of Financial Activities on a straight line basis over th¢ period of the lease. Penslon costs and other post-retirement benefits The Charitable Company operates a defined contiibution 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. DONATIONS AND LEGACIES 31.3.25 31.324 Donations 57.952 28.803 INCOME FROM CHARrrABLE ACTIVITIES 31.3.25 31J.24 Grants 136 508 129 853 Grants received, included in the above, are as follows: 31.3.25 31.324 Unrestricted London Borougb of Hackney- Core Charities Trnst 64,900 59,000 4,000 64,900 63.000 Restricted London Borough of Hackney Learning Trust Clarion Futures (Clarion Housing Group) City Bridge Foundation Garfield Westoll Foundation Trusthouse Charitable Foundation The Woodward Trust The Foyle Foundation CLA Charitable Trust The Helena Trust Beacon Lodge 9.000 12,687 7,500 38,930 15,000 15,000 22,116 1,750 8,800 750 2,500 4,428 136 508 129,853 Page 9
EVERGREEIY PLAY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS - coKfiNUED for the Year Ended 31 March 2025 CHARITABLE ACTIVITIES COSTS Depreciation Dir¢¢t costs Support 2025 Totals Costs Play Association 2024 compydratives Dq)reelatlon Direct costs Support 2024 Totals Costs Play AssM)ciation SUPPORT COSTS 31.3.25 31.3.24 Finance Legal and professional fccs Accountancy tndependent ExaminationlAuditors' remuneration 115 103 1,249 3,400 130 745 1,693 3,710 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees. remuneration or other benefits foT the year ended 31 March 202 5 nor for the year endcd 31 Marrh 2024. Trustres, expenses There were no trustees. expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. STAFF COSTS 31.3.25 31.3.24 Wages and salaries Social security costs Other pension costs 105,336 2,255 6.250 92,025 1,375 6.019 99,419 In¢luded in the pension cost above are payments to The Pension Trnst totalling £1,057 {2024: £1,153) towards the past service deficit. The averdge monthly number of employees during the year was as follows: 31J.25 31.3.24 Admin Play workers There are no key employees. No employee earned over £60,000 p.a. Page 10
EVERGREEN PLAY ASSOCIATION NOTES TO TUE FINANCIAL STATEMENTS - CONrtNUED for the YeAr Ended 31 March 2025 TANGIBLE FIXED ASSETS Ftxtures, rittings & equipment Total COST At l April and 31 March 2025 DEPRECIATION At l April 2024 9,074 9,074 Depreciation charge for the year At 31 March 2025 NET BOOK VALUE At 31 March 2025 At 31 March 2024 CREDrroRS: AMOi]NTS FALLING DUE WITHIN ONE YEAR 31J.25 31.324 Social security and other taxes Oth¢T creditors alld accruals 1,631 1,557 4.052 Page 11
EVERGREEN PLAY ASSOCIATION NOTES TO THE FL¥AIYCIAL STATEMENTS - coNfiNUED for the YeAr Ended 31 March 2025 io. FUNDS ANALYSIS At 1.4.2024 Income Expenditure Transfer between funds At 31.3.2025 Unrestrficted funds General fvnds 13,266 116,303 (75.209) 54,360 Restrict¢d funds Play Association 559 Total Funds At .4.2023 Income Exp¢oditure Transfer between funds At 31.3.2024 Unrestri¢ted funds General funds 14,386 82,237 (75,3571 (8,000) 13,266 Restrlcted fuDds Play Association 76 Tot Funds ii. RELATED PARTY DISCLOSURES There were no T¢lat¢d party trallsactions during the year. 12. OPERATING LEASE There is currently a one-year lease on the land with the Lnndon Borough of Hackney at a rate of £2,500 per anllum with a fijrther 10 year lease from September 2022. Pagc 12
EVERGREEN PLAY ASSOCIATION NOTES TO THE FINANCIAL STATEMErm - coNrINUED for the Year Ended 31 March 2025 14. ULTIMATE coiYfROLLING PARTY The charity does not have an ultimate controlling paty. 15. 2024 STATEMEKf OF FINANCIAL ACTIVITIES (COMPARATIVE) 31.3.24 Total funds 31J23 Total funds Unrestricted Restricted funds fimd Notes INCOME AND ENDOWNTS FROM: Donations and legacies Bank interest Charitable activities 19,193 9,610 28,803 16,994 17 io Total 158 700 EXPENDITURE ON: Charitable activities 129 235 Tot 18 Transfer between fimds NET MOVEMENT tN Ft]NDS (1,120) 19,632 18,512 (8940) RECONCILIATION OF FUNDS: Tot*1 fvnds brought ftbriyard 14 20 TOTAL FUNDS CARRIED FORWARD Page 13