Charity Reg 115495
Evergreen Care UK
YEAR END ACCOUNTS
FOR THE YEAR ENDED MARCH 2023
Charity Registration No:
1154595
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Charity Reg 115495
Evergreen Care UK
Financial Report year ended 31st March 2023
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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Charity Reg 115495
Evergreen Care UK
Charity Information
Trustees Gordon Raggett (Chairperson) Ian Sharpe Rebecca Kinsambwe (Hon. Treasurer) Esther Amaning Mandy Chapman Caroline Ogden Keith Coleman (ended 09/11/2022) Charity CEO Peter Kot Charity Secretary Keith Coleman (ended 09/11/2022) Charity Number 1154595 - Revised November 2021 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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Charity Reg 115495
Evergreen Care UK Balance Sheet as at 31 March 2023
| Notes Current Assets Debtors 6 15,131 Gift Aid Pending 1,384 Prepayments and Accruals 20,841 Cash at Bank and in Hand 57,092 Balance 94,447 Less Liabilities Payroll liabilities 14,418 Creditors 7,958 Accruals 29,720 52,096 Net Assets 42,352 Accumulated Funds Unrestricted funds Designated funds 33,646 Conversion Project 1,001 Restricted funds 8 7,705 42,352 G Raggett R. Kinsambwe 2023 |
16,315 1,792 18,826 121,184 158,117 0 17,518 12,626 20,406 137,711 55,385 82,326 137,711 Chair Treasurer 2022 |
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Charity Reg 115495
Evergreen Care UK
Financial Activity Summary for the Year End 31st March 2023
| Income: Income from donations and grants Income from charitable activities Income from trading activities Income from investments Other income Total Income Expenditure Expenditure on charitable activities Expenditure on raising funds Expenditure on trading services Total Expenditure Net movement in funds |
2023 2022 79,523 116,903 886 0 596,697 559,775 160 80 3,755 4,128 681,021 680,886 143,212 137,844 6,107 8,770 617,324 559,632 766,643 706,246 -85,622 -25,360 |
|---|---|
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Charity Reg 115495
Evergreen Care UK Statement of Financial Activities (including Income & Expenditure Account) for the year ended 31 March 2023
| 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 2023 2023 2023 2022 34,510 34,510 29,938 44,636 44,636 86,285 18,616 18,616 7,695 886 886 0 160 160 80 539,648 14,484 554,132 528,807 28,081 28,081 28,081 0 0 621,901 59,120 681,021 680,886 6,107 6,107 8,770 121,397 102,477 223,874 196,975 42,476 14,731 57,207 50,521 0 0 37,319 10,923 48,242 45,021 403,956 0 403,956 380,867 11,069 11,069 13,039 15 4,259 4,274 700 1,293 0 1,293 468 2,113 425 2,538 3,130 31 31 245 5,192 5,192 5,630 1,917 1,917 759 93 852 945 122 0 0 632,976 133,667 766,643 706,247 -11,076 -74,547 -85,622 -25,361 |
|---|---|
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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Charity Reg 115495
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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Charity Reg 115495
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 £3,087 £23,396 £18,778 £7,705 Better Care Fund Amount Brought Forward Amount Received Amount assigned Amount Carried Forward £54,810 £54,810 £0 Conversion Project - Legal Status Change Amount Brought Forward Amount Received Amount assigned Amount Carried Forward £1,001 £0 £1,001 The Charity for Sir Richard Whittington Amount Brought Forward Amount Received Amount assigned Amount Carried Forward £0 £33,333 £33,333 £0
Edward Gostling
Amount Brought Forward Amount Received Amount assigned Amount Carried Forward £4,439 £0 £4,439 £0
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Charity Reg 115495
Dartford (CFG)
| Amount Carried | |||
|---|---|---|---|
| Amount Brought Forward | Amount Received | Amount assigned | Forward |
| £1,800 | £0 | £1,800 | £0 |
| Arnold Clark | |||
| Amount Carried | |||
| Amount Brought Forward | Amount Received | Amount assigned | Forward |
| £350 | £0 | £350 | £0 |
| One Stop (Groundworks) | |||
| Amount Carried | |||
| Amount Brought Forward | Amount Received | Amount assigned | Forward |
| £1,000 | £500 | £1,500 | £0 |
| Elsie Pilkington Charitable Trust | |||
| Amount Carried | |||
| Amount Brought Forward | Amount Received | Amount assigned | Forward |
| £1,064 | £0 | £1,064 | £0 |
| Anton Jurgens Charitable Trust | |||
| Amount Carried | |||
| Amount Brought Forward | Amount Received | Amount assigned | Forward |
| £3,500 | £0 | £3,500 | £0 |
| William Kendall | |||
| Amount Carried | |||
| Amount Brought Forward | Amount Received | Amount assigned | Forward |
| £2,202 | £0 | £2,202 | £0 |
| Childwick Trust | |||
| Amount Carried | |||
| Amount Brought Forward | Amount Received | Amount assigned | Forward |
| £10,000 | £0 | £10,000 | £0 |
| £83,253 | Total Carried Forward: | £8,706 | |
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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Charity Reg 115495
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2023
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 2023.
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:
-
1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or 2 the accounts do not accord with those records; or
-
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 requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent 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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Charity Reg 115495
Bells Accountants 10a High Street Chislehurst Kent BR7 5AN
Dated:
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Charity Reg 115495
Evergreen Care UK Income and Expenditure for the Year End 31st March 2023
| 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) |
2023 8,183 377 61,793 1,836 886 14,484 9,170 582,213 0 160 960 960 681,021 1,917 403,956 48,242 11,069 123,045 14,587 20,757 37,013 3,551 2,822 22,100 0 4,274 31 6,107 8,365 176 3,131 2,538 0 2,418 1,568 2,255 15,248 179 1,176 2,387 4,956 0 0 0 1,293 945 10,230 2,742 0 5,192 0 52 0 2,323 766,643 -85,622 |
2022 9,793 844 93,009 1,948 0 2,886 13,420 556,888 0 80 1,388 628 680,886 759 380,867 45,021 13,039 105,736 18,033 19,225 27,417 5,249 3,681 17,634 4 700 238 8,770 7,350 149 2,816 3,130 143 2,701 1,432 4,489 15,842 663 1,177 1,952 5,253 0 175 0 468 122 2,021 2,402 0 5,630 7 454 0 1,497 706,247 -25,361 |
|---|---|---|
This does not form part of the statutory filing
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Charity Reg 115495
Evergreen Care UK
Balance Sheet as at 31 March 2023
| Current Assets Debtors Customer Accounts Receivable Gift Aid Pending Prepayments and Accruals Cash at Bank and in Hand Metro Bank - current Metro Bank - deposit PayPal Petty Cash Petty Cash - Elderberries Float Baldwyn Park Petty Cash - Elderberries Float Christ Church Bexleyheath Petty Cash - Elderberries Float Wilmington Petty Cash - Elderberries Float Wolsey House Balance Less Liabilities Trade Creditors Supplier Accounts Payable Other Creditors Payroll liabilities Accruals Net Assets Accumulated Funds Restricted Funds Conversion Project - Legal Status Change Elderberries Unrestricted General Funds General Fund (Current) This does not form part of the statutory filing |
15,131 1,384 20,841 37,356 21,760 35,102 44 26 40 40 40 40 57,092 94,448 -7,958 -14,418 -29,720 -44,138 -52,096 42,352 1,001 7,705 8,706 33,646 42,352 2023 |
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