Charity Reg 115495 ## **Evergreen Care UK** ## **YEAR END ACCOUNTS** **FOR THE YEAR ENDED MARCH 2024** **Charity Registration No:** **1154595** Page 1 of 13 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| Page 2 of 13 Charity Reg 115495 ## **Evergreen Care UK** ## **Charity Information** |**Trustees**|Gordon Raggett (Chairperson)| |---|---| ||Ian Sharpe| ||Rebecca Kinsambwe (Hon. Treasurer)| ||Esther Amaning| ||Mandy Chapman| ||Caroline Ogden| ||Elizabeth Ayres| |**Charity CEO**|Peter Kot| |**Charity Secretary**|| |**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| Page 3 of 13 Charity Reg 115495 ## **Evergreen Care UK Balance Sheet as at 31 March 2024** |Notes
**Current Assets**
Debtors
6
53,223
Gift Aid Pending
1,480
Prepayments and Accruals
28,859
Cash at Bank and in Hand
62,470
Balance
146,033
_Less Liabilities_
Payroll liabilities
12,631
Creditors
9,587
Accruals
2,095
24,313
**Net Assets**
**121,720**
**Accumulated Funds**
Unrestricted funds
27,187
**Designated funds**
Conversion Project
81,601
Restricted funds
8
12,932
**121,720**
**G Raggett**
**R. Kinsambwe**
**2024**|15,131
1,384
20,841
57,092
94,447
14,418
7,958
29,720
52,096
**42,352**
33,646
1,001
7,705
**42,352**
**Chair**
**Treasurer**
**2023**|15,131
1,384
20,841
57,092
94,447
14,418
7,958
29,720
52,096
**42,352**
33,646
1,001
7,705
**42,352**
**Chair**
**Treasurer**
**2023**| |---|---|---| |||**42,352**| |||33,646
1,001
7,705| |||**42,352**| |||**Chair**
**Treasurer**| Page 4 of 13 Charity Reg 115495 ## **Evergreen Care UK** ## **Financial Activity Summary for the Year End 31st March 2024** |**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**|**2024**
**2023**
162,097
79,523
924
886
716,151
596,697
808
160
22,699
3,755| |---|---| ||**902,679**
**681,021**| ||144,467
143,212
15,648
6,107
663,196
617,324| ||**823,311**
**766,643**| ||| ||**79,368**
**-85,622**| Page 5 of 13 Charity Reg 115495 ## **Evergreen Care UK Statement of Financial Activities (including Income & Expenditure Account) for the year ended 31 March 2024** |**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**
**2024**
**2024**
**2024**
**2023**
20,609
20,609
34,510
161,331
161,331
44,636
2,856
2,856
18,616
924
3,427
4,351
886
808
808
160
693,760
18,964
712,724
554,132
0
0
28,081
0
0| |---|---| ||718,958
183,721
902,679
681,021| ||15,648
15,648
6,107
126,182
63,811
189,993
223,874
37,715
18,695
56,410
57,207
0
0
59,977
13,684
73,661
48,242
465,827
0
465,827
403,956
12,167
12,167
11,069
75
967
1,041
4,274
82
0
82
1,293
2,756
0
2,756
2,538
370
370
31
4,542
63
4,605
5,192
750
750
1,917
0
0
0
945
0
0| ||726,090
97,220
823,311
766,643| ||| ||**-7,133**
**86,501**
**79,368**
**-85,622**| The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities. Page 6 of 13 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. Page 7 of 13 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| |---|---|---|---| |£7,705|£35,572|£35,119|£8,158| |**Co-Operative**|||| |Amount Brought Forward|Amount Received|Amount assigned|Amount Carried Forward| |£0|£3,206|£3,206|£0| |**Conversion Project - Legal Status Change**|||| |Amount Brought Forward|Amount Received|Amount assigned|Amount Carried Forward| |£1,001|£80,600|£0|£81,601| |**The Charity for Sir Richard Whittington**|||| |Amount Brought Forward|Amount Received|Amount assigned|Amount Carried Forward| |£0|£38,666|£38,666|£0| |**Edward Gostling**|||| |Amount Brought Forward|Amount Received|Amount assigned|Amount Carried Forward| |£0|£10,000|£10,000|£0| Page 8 of 13 Charity Reg 115495 ## **City Bridge trust** |Amount Brought Forward
Amount Received
Amount assigned
£0
£50,000
£50,000
**Cole charitable Foundation**
Amount Brought Forward
Amount Received
Amount assigned
£0
£1,500
£1,500
**One Stop (Groundworks)**
Amount Brought Forward
Amount Received
Amount assigned
£0
£250
£250
**Hedley Foundation**
Amount Brought Forward
Amount Received
Amount assigned
£0
£500
£500
**Inman**
Amount Brought Forward
Amount Received
Amount assigned
£0
£5,000
£226
**Kent Society Community Reliance Provider**
Amount Brought Forward
Amount Received
Amount assigned
£0
£5,000
£5,000
**London Community Fund**
Amount Brought Forward
Amount Received
Amount assigned
£0
£10,000
£10,000
**£8,706**
**Total Carried Forward:**|Amount Carried
Forward
£0
Amount Carried
Forward
£0
Amount Carried
Forward
£0
Amount Carried
Forward
£0
Amount Carried
Forward
£4,774
Amount Carried
Forward
£0
Amount Carried
Forward
£0| |---|---| ||**£94,533**| Evergreen Care UK would like to take this opportunity to express our sincere thanks to all our donors and funders for their valued contributions. Page 9 of 13 Charity Reg 115495 ## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2024** ## **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 2024. 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 association of Accounting Technicians 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. Page 10 of 13 Charity Reg 115495 Bells Accountants Dated: 22/07/2024 10a High Street Chislehurst Kent BR7 5AN Page 11 of 13 Charity Reg 115495 ## **Evergreen Care UK Income and Expenditure for the Year End 31st March 2024** |**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
Training & Development Costs
Evergreen Family Meetings
Funding Costs/Fees
Rent
Rates
Utilities
Insurance
Printing & Stationery
Postage & Carriage
Telephones & Broadband
Computer & Software
Office Equipment & Consumables
Office/Eqmt Storage Solutions
DBS Checks
Accountancy Fees
Advertising
Charity Fundraising Events Costs
Elderberries Café (Cost)
Server/Cloud/Web Charges
Bank Fees
Subscriptions
Misc. Expenditure
Surplus/(Deficit)|**2024**
7,170
524
145,380
2,245
924
22,390
9,022
693,760
0
808
87
20,367
**902,679**
750
465,827
73,661
12,167
83,798
11,937
23,482
39,426
4,930
3,364
23,055
1,041
370
15,648
8,095
0
500
2,756
2,395
1,751
1,411
16,618
67
40
950
4,959
82
0
15,699
3,192
4,605
480
253
**823,311**
**79,368**|**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
4,274
31
6,107
8,365
176
3,131
2,538
2,418
1,568
2,255
15,248
179
1,176
2,387
4,956
1,293
945
10,230
2,742
5,192
52
2,323| |||**766,643**| |||| |||**-85,622**| This does not form part of the statutory filing Page 12 of 13 Charity Reg 115495 ## **Evergreen Care UK Balance Sheet as at 31 March 2024** |**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
Inman
Elderberries
Unrestricted General Funds
General Fund (Current)|-12,631
-2,095|53,223
1,480
28,859
**2024**|53,223
1,480
28,859
**2024**| |---|---|---|---| |||83,562
20,694
41,409
44
203
40
0
40
40
62,470
146,033
-9,587
-14,726
-24,313
**121,720**
81,601
4,774
8,158|| |||-9,587
-14,726|| ||||146,033
-24,313| ||||| |||81,601
4,774
8,158|| ||||**121,720**| ||||| ||||94,533
27,187| ||||**121,720**| This does not form part of the statutory filing Page 13 of 13