Evergreen Care UK
YEAR END ACCOUNTS
FOR THE YEAR ENDED MARCH 2022
Charity Registration No: 1154595
Evergreen Care UK
Financial Report year ended 31st March 2022
INDEX
| Charity Information | 3 |
|---|---|
| Balance Sheet | 4 |
| Income and Expenditure Account | 5 |
| Statement of Financial Activities | 6 |
| Notes to the Accounts | 7 & 9 |
| Independent Examiner's Report | 10 & 11 |
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| Evergreen Care UK | |
|---|---|
| Charity Information | |
| Trustees | Gordon Raggett (Chair from 11/2021) |
| Chris Bryant (ended 01/2022) | |
| Rebecca Kinsambwe (Hon. Treasurer) | |
| Damilola Adewuyi (ended 05/2022) | |
| Esther Amaning | |
| Keith Coleman (Chair to 11/2021) | |
| Charity CEO | Peter Kot |
| Charity Secretary | Keith Coleman (from 11/2021) |
| Charity Number | 1154595 |
| Registered Address | 50 Nuxley Road |
| Belvedere | |
| London | |
| DA17 5JG | |
| Bankers | Metro Bank |
| 66-68b The Boradway Shopping Centre | |
| Bexleyheath | |
| DA6 7JN | |
| Independent Examiner | Bells Accountants |
| 10a High Street | |
| Chislehurst | |
| Kent | |
| BR7 5AN |
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Evergreen Care UK Balance Sheet as at 31 March 2022
| 2022 Notes Current Assets Debtors 6 £16,315.03 Prepayments and Accruals £20,620.52 Cash at Bank and in Hand £121,183.59 Balance £158,119.14 Less Liabilities Payroll liabilities £0.00 Creditors £7,779.36 Accruals £12,626.39 £20,405.75 Net Assets £137,713.39 Accumulated Funds Unrestricted funds Designated funds £55,386.44 Restricted funds 8 £82,326.95 £137,713.39 G Raggett R. Kinsambwe |
2021 £12,539.26 £27,144.41 £151,469.20 £191,152.87 £14,350.54 £4,539.93 £187.91 £19,078.38 £172,074.49 £82,304.71 £89,769.78 £172,074.49 Chair Treasurer |
|---|---|
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Evergreen Care UK
Income and Expenditure for the Year End 31st March 2022
| Income: Donations (Friends of Evergreen) Collection Boxes Other Donations HMRC Gift Aid Repayment Charity Fundraising Events Elderberries Project Lighthouse Project Donations Home Support Service Income Gardening Service Income Bank Interest Misc. Income Memorial & Legacies Expenditure: LifeLine Costs Home Support Service Costs Befriending Service Costs Gardening/Handyman Service Costs Management and Admin Support Staff Costs Staff - Employee NIC Staff - Employer NIC Staff - PAYE Staff - Pensions - EE Conitributions Staff - Pensions - ER Contributions Staff - Travel Expenses Service Review Costs Training & Development Costs Evergreen Family Meetings Funding Costs/Fees Rent Rates Utilities Insurance Safety & Security Printing & Stationery Postage & Carriage Telephones & Broadband Computer & Software Office Equipment & Consumables Office/Eqmt Storage Solutions DBS Checks Accountancy Fees Consultancy Fees Professional Fees Recruitment Costs Advertising Charity Fundraising Events Costs Elderberries Café (Cost) Server/Cloud/Web Charges Repairs & Maintenance (Office & Store) Bank Fees Trustee Meetings Subscriptions Bad Debt Write Off Misc. Expenditure Surplus/(Deficit) |
2022 £9,793.08 £844.09 £93,009.32 £1,948.16 £0.00 £2,886.23 £13,420.00 £556,888.41 £0.00 £80.45 £1,388.38 £628.00 £680,886.12 £758.89 £380,866.72 £45,021.18 £13,038.64 £105,736.17 £18,032.74 £19,224.77 £27,416.69 £5,249.09 £3,681.32 £17,634.43 £4.49 £700.47 £237.90 £8,769.96 £7,350.00 £148.97 £2,816.31 £3,130.20 £142.82 £2,701.15 £1,432.39 £4,488.78 £15,842.28 £662.90 £1,177.22 £1,952.00 £5,252.88 £0.00 £175.00 £0.00 £467.70 £121.65 £2,020.50 £2,402.46 £0.00 £5,629.89 £7.27 £454.00 £0.00 £1,496.89 £706,246.72 -£25,360.60 |
2021 £10,759.92 £192.24 £170,033.75 £1,570.91 £353.15 £0.00 £14,625.00 £507,631.52 £31,192.66 £94.52 £13,275.36 £837.00 £750,566.03 £189.96 £342,335.16 £22,774.03 £19,708.25 £79,905.22 £12,081.84 £13,235.31 £16,505.87 £4,719.38 £3,124.28 £15,474.33 £0.00 £497.00 £0.00 £9,527.56 £6,000.00 £0.00 £1,972.59 £2,220.12 £223.93 £1,476.95 £1,045.69 £3,561.84 £14,332.56 £2,373.95 £0.00 £1,660.75 4837.92 £2,732.14 £350.00 £2,160.00 £645.35 £40.00 £0.00 2141.76 £981.61 £3,927.37 £0.00 £308.00 £55.50 £1.15 £593,127.37 £157,438.66 |
|---|---|---|
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Evergreen Care UK Statement of Financial Activities (including Income & Expenditure Account) for the year ended 31 March 2022
| Notes Incoming resources Donations and other incoming resources General Donations Donations (Restricted) 8 Other receipts Activities for generating funds Fundraising income Investment income Bank Interest 5 incoming resources from charitable activities Home Support Service 6 Gardening Handyman Services 6 Total incoming resources Resources expended Costs of generating funds Fundraising costs Charitable activities Management & Administration Staff costs 8 Office costs Clean team costs Befriending Service costs 8 Home Support Service costs 6 Gardening & Handyman Services costs 6 Training & Development costs 8 Advertising & Promotion costs 8 Governance costs 4 Insurance 8 Other resources expended Meetings Bank fees Lifeline costs Charity Fundraising Events Costs Bad debt write off Total resources expended Net Surplusl(Deficit) |
Unrestricted Restricted Total Total Funds Funds Funds Funds 2022 2022 2022 2021 £29,937.77 £29,937.77 £53,508.91 £86,284.63 £86,284.63 £142,102.00 £7,694.86 £7,694.86 £15,683.27 £0.00 £0.00 £353.15 £80.45 £80.45 £94.52 £528,806.93 £528,806.93 £507,631.52 £28,081.48 £28,081.48 £0.00 £31,192.66 £594,601.49 £86,284.63 £680,886.12 £750,566.03 £8,769.96 £8,769.96 £9,527.56 £120,290.45 £76,684.76 £196,975.21 £145,047.38 £36,412.21 £14,108.83 £50,521.04 £46,159.69 £0.00 £0.00 £44,655.63 £365.55 £45,021.18 £22,774.03 £380,766.70 £100.02 £380,866.72 £342,335.16 £13,038.64 £13,038.64 £19,708.25 £0.00 £700.47 £700.47 £497.00 £369.38 £98.32 £467.70 £645.35 £1,460.69 £1,669.51 £3,130.20 £2,220.12 £245.17 £245.17 £0.00 £5,629.89 £5,629.89 £3,927.37 £758.89 £758.89 £189.96 £121.65 £121.65 £40.00 £0.00 £55.50 £612,519.26 £93,727.46 £706,246.72 £593,127.37 -£17,917.77 -£7,442.83 -£25,360.60 £157,438.66 |
|---|---|
The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.
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NOTES TO THE ACCOUNTS
1 Basis of preparation of financial statements
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and Charities Act 2011.
Evergreen Care UK constitutes a public benefit entity as defined by FRS 102.
2 Income
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
3 Fixed Assets
Evergreen Care UK has not acquired any item of any property, furniture or equipment, etc. that exceeds the threshold value of £1,000. Consequently Evergreen is not currently required to maintain a Fixed Asset Register.
4 Trustees Remuneration and Expenses
No Trustee received any remuneration during the year.
5 Investments
The charity does not hold any investments in the name of Evergreen Care UK other than a Metro bank accounts were opened in September 2019.
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6 Debtors Control Account
Evergreen Care UK firmly remains a Not For Profit' Organisation. Consequently, any income it receives from Clients, in regard of its services is there to cover the administrative costs to provide such services. However, all Clients pay for the charity's Home Support, Gardening and Handyman Services in arrears, which means that at any moment in time the charity is waiting to receive monies owed. Consequently, this charity utilises the 'Debtors Control Account' facility within the electronic accounting software to manage and monitor any outstanding debt.
7 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.
8 Restricted Funds Restricted funds are reserves of money that can only be used for specific purposes.
Elderberries
| Amount Brought | ||||
|---|---|---|---|---|
| Forward | Amount Received | Amount assigned | Amount Carried Forward | |
| £2,296.37 | £2,886.23 | £2,020.50 | £3,162.10 | |
| Better Care Fund | ||||
| Amount Brought | ||||
| Forward | Amount Received | Amount assigned | Amount Carried Forward | |
| £71,400.00 | £44,000.00 | £60,590.18 | £54,809.82 | |
| LCF | ||||
| Amount Brought | ||||
| Forward | Amount Received | Amount assigned | Amount Carried Forward | |
| £0.00 | £9,000.00 | £9,000.00 | £0.00 | |
| City of London | ||||
| Amount Brought | ||||
| Forward | Amount Received | Amount assigned | Amount Carried Forward | |
| £7,010.41 | £7,010.41 | £0.00 | ||
| Edward Gostling | ||||
| Amount Brought | ||||
| Forward | Amount Received | Amount assigned | Amount Carried Forward | |
| £0.00 | £5,000.00 | £561.25 | £4,438.75 | |
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Dartford (CFG)
| Amount Brought Forward Amount Received Amount assigned £9,063.00 £7,262.58 Arnold Clark Amount Brought Forward Amount Received Amount assigned £0.00 £1,000.00 £650.47 One Stop (Groundworks) Amount Brought Forward Amount Received Amount assigned £0.00 £1,000.00 £0.00 Elsie Pilkington Charitable Trust Amount Brought Forward Amount Received Amount assigned £0.00 £5,696.40 £4,632.07 Anton Jurgens Charitable Trust Amount Brought Forward Amount Received Amount assigned £0.00 £3,500.00 £0.00 William Kendall Amount Brought Forward Amount Received Amount assigned £0.00 £2,202.00 Childwick Trust Amount Brought Forward Amount Received Amount assigned £0.00 £12,000.00 £2,000.00 £89,769.78 Total Carried Forward: |
Amount Carried Forward £1,800.42 Amount Carried Forward £349.53 Amount Carried Forward £1,000.00 Amount Carried Forward £1,064.33 Amount Carried Forward £3,500.00 Amount Carried Forward £2,202.00 Amount Carried Forward £10,000.00 £82,326.95 |
|---|---|
Evergreen Care UK would like to take this opportunity to express our sincere thanks to all our donors and funders for their valued contributions.
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INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2022
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EVERGREEN CARE UK
We report to the charity Trustees on our examination of the accounts of the charity for the year ended 31 March 2022.
This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our work has been undertaken so that we might state to the charity's Trustees those matters we are required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for our work or for this report.
RESPONSIBILITIES AND BASIS OF REPORT
As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the req('the 2011 Act').
We report in respect of our examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out our examination we have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
INDEPENDENT EXAMINER'S STATEMENT
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. We confirm that we are qualified to undertake the examination because we are a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
We understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
We have completed our examination. We can confirm that no matters have come to our attention in connection with the examination giving us cause to believe that in any material respect:
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1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Ac 2 the accounts do not accord with those records; or
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3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirem that the accounts give a 'true and fair' view which is not a matter considered as part of an independ examination.
We 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 other to enable a proper understanding of the accounts to be reached.
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Bells Accountants 10a High Street Chislehurst Kent BR7 5AN
Dated:
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