Charity registration number.. 1169556
Cornwater Evergreens
Annual Report and FIn1￿claI Statements
for the Year Ended 31 March 2023
Community Accounting Plus
Units l & 2 North West
41 Talix)i Street
Noitingham
NGI 5GL

Cornwater Evergreens
Contents (continued)
Reference and Administrative Detsils
Trustees, Report
2to6
Independent Exaininevs Report
Statement of Fiiiancial Activities
Balance Sheet
Notes to the Financial Statements
Ioto 18

Cornwater Evergreens
Reference and Administrative Details
Trllstee5
Edward Johnstone
Anne Marie Hurst
Stuart Bestwick
Sue Pickering
Lucinda Rossit¢r
Senior Management Team
Melissa Blythe, CEO
Charity Registration Number
1169556
Principal Office
Ravens Lodge
Maiii Road
Ravenshead
Nottinghain
Nottin¥hatnshire
NG15 9GS
Independent Examiner
John O'Brien, employee of
Community Accouniing Plus
Units l & 2 North Wesi
41 Talboi Street
Nottingham
NGI 5GL
Page I

Cornwater Evergreens
Trustees, Report
The tiustees present the annua] report together with the financial statements of the charity for the year ei)ded 31
March 2023.
Trustee5 and officers
The trustees and offi¢ets serving during the year and since the year end were as follows..
Trustees-.
Edward Johnstone
Anne Marie Hurst
Stuart Bestwick
Sue Pickering
Anne Smith (resigned 7 February 202))
Rev Claire Louise Melless (resigned I September 2023)
Lucindg Rossiter (appointed 9 November ?022)
Structure, gov¢rnan¢e and management
Nulure olg¢Jverniug documeni
The charity is a CIO operated under the rules of its const]￿tIOn adopted 1011012016.
Reerulimerti and&ppoln¢mertl Irusiees
Our approaLh to appoii)ting new trustees is thorough and considered, involving a review of CVS, an assessment
of experience. and an evaluation of the skills each individual can bring to enhance the charity's mission.
Major risks ￿nd managemenl oflhose risks
Currently. the charity faces no serious financial risks. However. we are mindfiil of potential chgllenges,
including long-tetTh access to our CUTrent buildinuF, staffingF costs, and the level of grant incoine expected in the
medium tenn. While the COVID-19 threat has diminished, and oiir clubs are fully operational, we remain
vigilant and prepared for any potential impacts on our setTrice5.
Objectives and activities
Objects onduims
Since its inception in 2001, Comwater Eveigreens has been at the forefront of championing the well-being of
socially isolated older individuals ii) North Nottinghamshire. Our mission is multifaceted.. we strive to delay or
elin)inate the need for care, enhance health and Mell-being, and significantly imprtsve the quality of lite foi our
n)embers. We offer vital support to frail oldei adults ai)d those in the early stages of demei)tia, ensuring that
their caregivers also receive the essei)tial respite ai)d assistance they need.
Page 2

Cornwater Evergreens
Trustees, Report (continued)
Objeeilves, Slrui¢gles urtd tsctivliles
Transfomiing into a Charitable Incorporated Organisation (CIO) in 2016. we have broadened our horizons and
intensified our services, upholding our dedication to mitigating social isolation and enhancing life quality for the
elderl}, in our community. Our array of clubs and aciivities are meticulousl}' designed to foster social
engagemeni. mental agility, and holisiic well-being, ensuring a vibrant and supportive environment for all.
The Friendship Club, operating on Mondays, Wednesdays. and Fridays, is at the heart of our service offering.
Here. meinbers find a M'arni and welcoming environment where they can connect with peers, engage in
stimulating activities, and enjoy a nutritious three-course meal. This club is more than just a social gathering., it
is a lifeline for many. providing a sense of belonging and community.
The Monday Friendship Club offers additional siipport for members with cognitive impaimients or conditions
requiring extra care. Our tailored program includes activities designed to stimulate memory, enhance hand-eye
coordination, and foster a sense of oricntation and a￿artneSS. This inclusive and acccssible approach ensiires
that all members can participate and benefit.
The Memory Cliib, which operated on Tuesdays and Thursdays, mirrored the program of the Monday club.
However, due to a decline in attendance. ive made the difficult decision to close this club on 7th Febrnary 2023.
This closure allowed us to innovate and introduce new programs to meet the evolving needs of our community-
The Art Cliib and The BTunch Club. initiated in re5porise to the closure of the Mttnory Club, have quickly
become integral parts of our weekly schedule. The Art Club. led by ai) experienced instructor. provides a
creative ouilet for members, while the Brunch Club offers a shorter sessioii of activities acconipanied by a
hearty breakfast. Both clubs uphold the values and benefits of the Friendship Club. ensuring continuity of care
ai)d support.
Iii May 202J. we laui)ched The Denientia Choir supported by Nottiiigham University, a pioneering initiative
held at a Community Church Hall in Mansfield. This program harnesses the power of music to stimulate brain
activity. proinote well-being. and enhance mood. It provides all the benefits of the Friendship Club, with the
added therapeutic advantages of singing. particularly for ihose living with dementia.
Our clubs collectively play a crucial role in Climbating loneliness, fostering a sense of community, and
providing valuable suppon to older individuals and their carers. We are proud of the progress we have made
since 2001 and remain committed to innov81ing and adapting our services to meet the ever-¢hanging needs of
our community.
Page 3

Cornwater Evergreens
Trustees, Report (continued)
Aehievements and performance
Our teani of hi¥hly qualified professionals is the driving force bel)ind our charity, each bTinging a unique set of
skills and a deep well of experience tts tl)eir role5. Over the past year, we l)ave successfiilly coiiduLted 2618
)ember sessi0115. providin¥ our elderly community with a safe SP1( ce to Lonnect, enga¥e, and thrive. lii addition
to this. have facilitdted 4i15 hours of respite for C<1 rers: Offering them a Inuch-needed break and peace of
mind.
Our vtslunteer program continue5 to flourish. with a dedicdted team of individuals contributing an impressive
7455 houTS of their tin)e and energy. This inLludes lon¥-standing volunteers who have been with us for Over a
decade. showL(15in¥ the str¢n¥th. re5ilienLe, and Lomrnitment of our coinmunity.
Fundraising is a viial component of our 0￿ratiOnS. ensuring the sustainability and groM¢h of our services. This
year. M".e have successfully secured £94,005 in grants, a testament to the trusi and confidence placed in us by L)ur
supporters and funders. Our Friends of Cornwater donation scheme and Lottery continue to be significant
sources of supporL and we are actively working to expand these initiatives to secure the future of our services.
The charity shop in Mansfield. which relocated to a more central location in March ?021 and opened its doors to
the public in May 2021, has rapidly become a kej, revenue stream for us. With nearly double the retail space of
our previous location, it serves as a hub for the community to recycle unwanted goods, while also contributing
io th¢ financial siabiliry of our charity.
The COVID-19 p￿IdeMIC hgs brought about unprecedented ¢hallcnges, leading to fluctuatii)ns in attendance and
participatioii ill our programs. Dcspite this, we have remained stcadfast in our commitment to the communiry,
continuiT]g to offer free taster days to potential lle￿.. mcmbers. In the past }'ear, we have conducted 40 taster
days, welcoming ?9 new Ineinbers to our Cornwater family. Our adaptability and resilience during these tying
tiines uiiderscore our unwaveriiiLF dedication to supportingj our comTnunity.
Expansion of Reach
As Comwater Evergreens continues to flourish, we are proud to report a significant expansion in our reach, both
in the nuinber of beneficiaries we serve and the geographic scope of our operations. Our commitment to
alleviating social isolation and enh8ncing the ivell-being of older individuals has led us to extend our services
beyond our initial boundaries, now encompassing sessions in Ravenshead, Mansfield City Centre, and
Rainworth.
This expansion not only reflects our growth iii capacity but also our dedication to meeting the needs of a broader
deinographic. By establishing a presence iii these additional communities, ￿'e are able to touch more lives and
provide our invaluable setTrices to a wider audieiice. Our clubs and activities have become a cornerstone of
support in th¢se areas, fostering a s¢ns¢ of community and bclonging among OUT m¢mb¢rs.
Financial review
Tlie finaiicial 5tabilit)' of Cornwater Evergreens is a result of the collective 5UPPOrt froin our fuiider5, the
reveiiue generated froni niember fees, the succes5 of our charity shop. and the ¥enerou5 COlltiibuti0115 froni our
Friends donatlon 5chenie and Lottery. Our stringent fiiiancial contro15 aiid prudent f15cal mana¥enient have
eiiabled us to navi¥ate the finaiicial challenges posed by the paiidetnic, ensurinu that we maintaiii our staffin¥
leve15 and inaiiage the year's deficit without depletin¥ oiir reserves. Thi5 prudeiit financial Stewardship is a
testament to our commitment to long-temi sustainabililJ' and our abilit}, to continue providing invaluable
services io the community.
Poli¢J on reserves
We maintain reserves of between 3 and 6 months of annual expenditure in readily realisable cash form. ensuring
Ihe chariry can me¢t its capital and rev¢nue requirements.
Page 4

Cornwater Evergreens
Trustees, Report (continued)
Publi¢ bertefii
Comwater Ever&Nreens stands as a beacon of support and companionship in the local commuiiity, diligently
working to eradicate the pervasive issue of loneliness among older individuals. Our clubs provide a dynamic and
nurturing environmeni. where members can forge connections, share stories. and engage in a variety of activities
iailored to their interests and needs. The provision of nutritious meals is a cornerstone of our service, ensuring
that every member has access to a wholesome and satisfying meal each das. they spend with us. This not only
addresses nutritional needs but also fosters a sense of belonging and community.
In addition io serving our elderly members, we extend our support to the unsung heroes- the carers. By offering
respite services, M'e provide carers w'ith the invaluable oppoftunity to recharge. focus on their own well-being.
and attend to their per%onal commitmeni%, all while knowing their loved ones are in %afe and caring hands.
Volunteerism is at the heart of our operations, creating a platforin for local residents to contribiite to the
cominunity, learn new Skills, and gain practical experience. This not only aids in their personal and professional
development but also stren(rthens the fabric of our community- The trustees of Comwater Evergreens are
unwavering in their commitmcnt to deliverin£ public benefit, ali(Tning our operations and initiatives with the
giiidelines set forth b}. the Charity Comjnission for England and Walcs.
The trustses confirm that they have CL)mplied with the requiremenis L)f section 17 of the Charities Act 2011 to
have due regard io the public benefit guidance published by the Charity Commission for England and Wales.
Page 5

Coi"llwat¢i" EvergrccJi3
Trustees, Report {continued)
of Trysiees, Re$pottsibilitle%
Th¢ trnst¢es ar¢ responsible for preparing the trusttts, r¢port and the finHncial statements itt accordanee with the
United Kinsdom A¢countins Standords (Un5t¢d Kin8dorn Gcn¢rally Aryted Atcounting Pra¢tic¢l and
applicable law and regulations.
The law applicable io charitic% require5 the m]s(ee5 to prepare financial 5tuternetrt5 for finw]Lial y¥yr whiLh
give a true and fair view of the statc of affairs of the charity and of thc ineomtll2 resources and application of
resourccs of th¢ charity fortimt period. In preparing thcBC fllMncial stat¢m¢nts. th¢ t￿￿tr¢S ar¢ required to..
select suitable accounting policies and then apply them ¢ollsistentiy'
obrtrve the tnethods (md pnll01pl￿ in the Churitiw SORP.
mak¢ judg¢m¢nts and esti[￿￿e& that are reas(>nable prudent.
state whether applicable accounling standards have been follow¢(L subj¢rt lo aDy material departures
disclosed and explained in the financia] statements" and
PrCP￿ th¢ finanFial 5ta£ctn¢nts on thc going ionGun bois uttictss it is inappropriatG to prGsum¢ that th
charity will cOnt￿Ut m business.
The tsustees are responsibl¢ for ke¢ping proper a¢countJng r￿Or(ts that th"sclos¢ with reasonable accurdcy at any
tlme the fitsanctal posttion of the ch9rity gnd enable them to ensure th•t the fit)9nci21 statements cJ)mply viith the
ClJuiili¥¥ A¥l 2011, dir Cliwjtio (ALwwii¥ uiid R¥yUr￿) R¥¥ulkLLiuJi$ 2008, aijd tiie piovissoi]s of dit
constitution. The trust¢es are also responsibl¢ for safeguarding the ￿Sets of the charity and hence tor takin
reasonable stq)s for the prevention and detection of fraud and other iTre¥ularities.
The trustees 2re resEX)nsible for the mai[rte[￿Ct #Ad integrity Of the cory)rate and financia] inf0m￿tIOn
ii&¥luJHi vij dj¥ ¥lLwiLdbl¥ wvjiiywiy,) w¥iJ¥il¥. Lr¥i>liilLVJL ￿￿Vrilliij¥ dj¢ yJ¥v￿uLLViL attd di)suiiiiMti(pii of
tinancial statements may ditter Iro￿ l¢Rislation in oth¢r iurisdictigns.
Approv￿ by tli¢ ttusl¢¢s of th¢ Chattty on.....
DI
gtugrt Begtwiek
Tiustee
Page 6

Cornwater Evergreens
Independent Examiner's Report to the trustees of Cornwater Evergreens
Independent exarniner 5 report to the trustees of Cornwater Evergreen5
I rgport to th¢ trustets on my examination ot. the accounts tsf Cornivattr Evergreens (the Charity} for the year
ended 31 Maich 202).
Responsibilitie5 and basis of report
A5 the trnstees of the charity you are responsible for the preparation of the accounts in accordance with the
requirements of th¢ Charities Act 2011 I'the Act,).
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act
and in carrying out my exainination I have followed all the applicable directions given by the Charity
Commission under section 145{5)(b) of the Act.
Independent exarniner 5 Staternent
Since the Charily's gross income exceeded £250.000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. I confirm that l am qualified 10 undertake the examination because l am a member
and Felloiv of the Associatilin of Charity Independent Examiners, which is one of the listed bodies.
I have completed m}. examination. I confimi that no matters have come to m}, attention in connection with the
examination giving me cause to believe that in any material respeci..
accounting records ￿..ere not kept in respert of the Charity as ￿qUired by section 130 of th¢ Art: or
2. the accounts do not accord with those records- or
3. the accounts do not comply with the accounting requirements ¢on¢erning the fomi and content of accounts
set out in the Charities (Accounts and Reports) Regulglions 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.
have coiicerns and have come across 110 other matters iii connection with the examination to which attention
sl)ould be drawli iii this report iii order tts enable a proper under5tandin¥ of the aLLOUnts to be reached.
John O'Brien Msc, FAIA, FCCA. FCIE, employee of Community Accounting Plus
Fellow of the A$s￿latIOn of Charity Independent Examiners
Units l & 2 North West
41 Talbot Street
Nottingham
NGI 5GL
Date..
1910112024
Page 7

Cornwater Evergreens
Statement of Financial Aetivities for the Year Ended 31 Mareh 2023
Total
2023
Total
2022
Unrestricted
Restricted
Note
Income and Endowments from:
Donatiot]s and legacies
Charitable activities
Other trading activities
46.517
40,376
141,541
46.517
97,381
141,541
82.916
62,953
19,759
57,005
Total Income
228,434
57,005
285,439
265,628
Expenditure on:
Charitable aciiviiies
(262.198)
130,978)
1293.176)
(254,605)
Total Expenditure
Net {expenditurel/income
Gross transfers betweei) funds
(262,198)
(JO.978)
1293,176)
(254.605)
(33,764)
7.509
26,027
{7.5091
(7,737)
11,023
Net movement in fund5
(26,255)
18,518
(7.737)
11,023
Reeoneiliation of lunds
Total funds brought forw'ard
Total funds carried fomard
109,9.50
10,276
120,2?6
109,203
14
83.695
28,794
112.489
120,226
All of the charity's activities derive from coiitilluing operations during the above two periods.
The funds breakdow￿ for the period is showii in note 14.
Total
2022
UThre5tricted
Restricted
Note
Income and Endowrnents from:
Donations and legacies
Charitable activities
Other trading activities
82,916
25,970
119,759
82,916
62.953
19,759
36.983
Totsl Income
228,645
36,983
265,628
Expenditure on:
Charitable activities
224.493
130,112
254,605
Total Expenditure
224,493
iO.112
254,605
Net income
Gross transfers betweei) funds
4,152
2.800
6,871
(2,800)
11,023
Net mowement in funds
6,952
4,071
11,023
Reconciliation of funds
Total funds brought fonvard
Total funds carried forward
102,998
6,205
109,203
14
109,950
10.276
120.226
The notes on pages 10 to 18 forni an integral part of these financial siatements.
Page 8

Con￿￿at¢[ Evcisi"ccns
(R¢gistration number: 1169556)
Balance Sheet as at 31 Illarch 2023
2023
2022
FiTgJI
Tangible asseLS
io
15,415
21,503
Current assets
DEbts)rs
Cash xt in hand
12.066
92,528
13.525
93.242
12
104,594
106,767
c￿lItors. falling due wltbitk oDe yexr
13
17,520)
8,044)
Net currellt gssets
97.074
98.723
N•t 988•ts
112.489
120,226
Fulld¥ vf the Lhxrily-.
Restricted income fvDd5
Re5tsiGted fi]nds
14
28,794
10,276
Unre$tricted income funds
unr¢Stri￿cd funds
63,695
109,950
'I'otal tunds
14
112,459
120,22
The financial ststemetts on pages 8 to 18 were approved by the trustees, and auth0ri5ed for issue on
1810112024
. and signed on their bthalf by..
Edwwd John5tone
Trustee
Th¢ i10t￿ pa8Ks 10 to 18 foilli iiiLryd VWL filjw￿l￿l >ia(¥lii¥KIib.
Page 9

Cornwater Evergreens
Notes to the Finaneial Statements for the Year Ended 31 March 2023
l Accounting polieies
Statement of eomplianee
Th¢ financial stateinents hav¢ been prepar¢d in accordance with the second edition of the Charitics Stat¢ment of
Recommended Practice issued in October 2019. the Financial Reporting Standard applicable in the United
Kinndotn and Republic of ITeland IFRS 102) at]d the Charities Act 2011.
Basis of preparation
Cornwater Evergreens meet5 the definition of a piiblic benefit entity under FRS 102. Asset5 and liabilities are
initially reco¥iiised at historical cost or transaction value unless otlieTWiSe Stated iii the relevaiit accountin¥
policy note5.
Exemption from preparing a cash flow statement
The charit), opted to early adopt Bulletin I published on 2 February 2016 and have therefore not included a cash
flow stateinent in these finaiicial stateTnents.
CJning concern
The fii)ancial statements have been prepared on a going concern basis.
The trustees assess whether the use of going concern is appropriate i.e. whether there are any material
uncertainties related to events or eonditions that may casi significant doubt on the ability of the charitj, to
continue as a going concern. The trustees make this assessmeni in respect of a period of one year from the date
of approval of the financial statsments.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general
nature is recognised when the charity has entitlement to the income, it is probable that the inclime will be
received and the amount can be measured with sufficient reliability.
Duiiulion5 and legocie5
Donations and legacies are recognised on a receivable basis whei) receipt 15 probable and the amount can be
reliably measured.
Grunts recelwble
Grants are recognised when the charity has an entitlemeni to the funds and any conditions linked to the grants
have been mei. Where perfomiance conditions are attached to Ihe grant and are yet 10 be meL the income is
recognised as a liabiliry and included on the balance sheet as deferred income to be released.
Expenditure
All expenditure is recognised once there is a legg1 or Constructive obligation to that expenditure, it is probable
settlement is required and the amount can be megsured Teliably. All costs gTe allocated to the applicable
expenditure lieading that aggregates siiiiilar costs to that category. Where costs cant]ot be directly attributed to
particular hcgdings th¢y have b¢¢ii allocat¢d on a basis consistent with th¢ use of r¢sources: with c¢ntrg1 stsff
costs allocated on the basis of time spent, gnd depreciglion charges allocated on the portion of the asset's use.
Other support costs are allocated based on the spread of staff costs.
Page 10

Cornwater Evergreens
Notes to the Finaneial Statements for the Year Ended 31 Mareh 2023 (continued)
Chtsriluble activltles
Charitable expenditure comprises those ¢osts incurred by the charity in the delivery of its activities and seivices
for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an
indirect nature necessary to support ihem.
Taxation
The charity is considered tLI pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and
therefore it meets ihe definition of a charitable company for UK corporation tax purposes. Accordingly, the
charity is potentially exempt from taxation in respect of income or capital gains received within categories
covered b}, Chapter 3 Part I l of the Corporation Tax Act 2010 or Section ?56 of the Taxation of Chargeable
Gains Act 1992, to the extent that such income or gains are applied exclusively 10 charitable purposes.
Tan2ible fixed assets
Individual fixed assets costing £5(10 or more are initially recorded at cost, less any subsequent accumulated
depreciation and subsequent accuTnulated impainnent losses.
Depreciation and amortisation
Depreciation is provided on tangible fjxed assets so as to write off the cost or valuation, less any estimat¢d
residual vallle, over their expected useful economic life as follows..
Asset elass
Computer equipment
Fumiture & equipmellt
Depreeiation method and rate
Straight line 33.30/0
Straight line 33.30/0 1200/0
Trade debtor5
Trade debtors are amounts due from cusiomers for merchandise sold or services performed in the ordinary
course of business.
Trade debtors are recognised initially at the trdnsaction price. They are suhsequently measured at amorti%ed cost
u%ing the effective intere%t method, less provision for impairment. A provisioii for the impairment of debtors is
e%tablished w."hen there is objective evidence that the ¢harity will not be able to collect all amounts due
a¢¢ording to the original temis of the re¢eivables.
Cash and Cash equivalents
Cash and cash equivalents comprise cash on hand and call deposit5, and other short-term highly liquid
investments that are readily convertible to a kt]own amount of cash ai)d are subject to an insignificant risk of
change in value.
Fund strueture
Uiir£5tTlCted income ￿ndS are general funds that are available for use at the trllstee5' discretion iii furtherance of
the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which
is resrricted to that area or purpose.
Pagell

Cornwater Evergreens
Notes to the Finaneial Statements for the Year Ended 31 Mareh 2023 (continued)
Pensions and other post retirement obligations
Pensions
Tl)e charity opeTate5 a defined contribution pension scheme for employee5. The d5sets of the scheme ale held
separately from those of the charity. Pension costs Lhar¥es in the Statement of Financial Activities represent the
Lontributions paycible by the charity during the yedr.
2 Income from donations and legacies
Unrestricted
funds
General
Total
2023
Total
2022
Donations and legacies.,
Donations frotn coinpanies, tnists and similar
proceeds
Grants, including capital grants:
Government grants
46.517
46.517
74,597
8.319
46,517
46,517
82,916
3 Income from eharitable activities
Unr¢5tricled
funds
General
Restricted
funds
Total
2023
Total
2022
Fees
Grants
40,376
40,376
57,005
25,970
36,983
57,005
40,376
57,005
97,381
62,953
4 Income from other trading activities
Unrestyieted
funds
General
Total
2022
Total
2022
Trading income.,
Sales of goods and services
Local fundraising
127,297
14,244
127,297
14,244
106,823
12,9i6
141,541
141,541
19,759
Page 12

Cornwater Evergreens
Notes to the Finaneial Statements for the Year Ended 31 Mareh 2023 (continued)
5 Grants and donations
Unrestrieted
funds
Restricted
funds
Total funds
The National Lottery Community Fund
Anonymous
Noitinghamshire County Council
Tl)e Jones 1986 Charitable Trust
The Percy Bilton Charity
Romo Coinmunity Fund
The 29th May 1961 Charitable Trust
Lindhur5t Windfarm
Skipton Charitable Foundaiioll
The Thomas Farr Chariiy
The W. G. Edwards Charitable Foundation
Te5co Community Grant
The Charles Littlewood Hill Trust
The Helen Jean Cope Charity
The Rank Foundaiion Limited
Magi¢ Littl¢ Grants
Nottinghamshire Community Foundaiion
Ravenshead Parish Council
The Gray Trust {ClO)
The National Lottery Awards for All
BNA (CIO)
The Edward Go%tling Foundatii)n
The Sir Jules Thorn Charitable Trusi
Sir John Eastwood Foundation
The Fomjan Hardy Charitable Trust
The Albert Hunt Trust
Woodroffe Beiitoii Foundation
13,786
5,000
5,000
5,000
5,000
4,500
i.000
2,500
2.944
3,000
1,600
1,125
1,000
1.000
550
500
500
500
500
13,786
10,000
5,000
5,000
5,000
4.500
3.000
2,500
2,944
3,000
1,600
1,125
1,000
1.000
550
500
500
500
500
5,000
10,000
5.000
5,000
3,000
2,000
2,000
2,000
1.500
1,000
500
9,517
10,000
5.000
5.000
3,000
2,000
2,000
2,000
1.500
1,000
500
9,517
ThoTe5by Charitable frust
The Jessie Spencer Trust
Sundy donations
46,517
57,005
103,522
Page 13

Cornwater Evergreens
Notes to the Finaneial Statements for the Year Ended 31 Mareh 2023 (continued)
6 Expenditure on charitable activities
Unrestricted
funds
General
Restricted
funds
Total
2023
Total
2022
Activities
19.427
19.427
6.467
1,626
1,508
12.204
5,244
1,880
1,573
Cleaning
Communications
Equipment
Shop moving fees
Fundraising
Insurance
MaTketing & publicity
Meals
OITice & shL)p supplies
Food parcel project
Payroll & bookkeeping
Transaction fees
Professional fees
6,467
1,626
1,466
42
17.694
1,767
2,2iO
17,694
1,767
2.485
10.646
2,249
17,576
255
10,646
i.142
8,297
2,127
2,114
169
1,840
1,843
31.276
1,766
135,198
193
2,398
2,504
i3,705
2,639
152,067
12.570
1,664
721
7,919
2.559
7,6i7
193
2,398
2,504
3i.705
2.6i9
152,53)
12,570
1,664
721
8,061
2,559
7.6i7
Rent & rates
Repairs & mgintengnce
Salaries, Nl & pensions
Relief sthff
Expenses
Training & development
Transport
Utilities
Depreciation
Storage
PPE
IT support
466
1,688
1,873
5,047
2.828
5.414
250
332
1.996
142
2,123
2.123
262,198
30,978
293,176
254,605
Page 14

Cornwater Evergreens
Notes to the Finaneial Statements for the Year Ended 31 Mareh 2023 (continued)
7 Staff costs
The aggTegate payroll costs were as follows."
2023
2022
Staff costs during the year were:
Wages and salaries
Social seciirity costs
Pension costs
145,35i
4.645
2,535
130,2?8
2.953
2,017
152,5iJ
135,198
The monthly average t]umber of persons (including senior management teatn) etnployed by the charity during
the year iva5 as folloivs:
2023
No
2022
Average number of persons employed
10
8 (2022 - 81 of the above employees participated in the Defined ContribuiiL)n Pension Schemes.
Contributions to the employee pension schemes for the year totalled £2.535 {2022- £?.017).
No employee received emoluments of more thai) £60,000 during the year
The total employee benefits of the key management personnel of ihe charity were £31,077 (2022- £30,132}.
8 INdepeNdeNt examiner's fees
During the period, the fees paygble (excluding VAT) to the Charity's independent examiner Community
Accounting Plus are analysed as follows..
2023
2022
Independent examination
Other financial services
855
361
825
313
1,216
1,138
9 Taxation
The charity is a registered chariry and is therefore exempi from taxation.
Page 15

Cornwater Evergreens
Notes to the Finaneial Statements for the Year Ended 31 Mareh 2023 (continued)
10 Tangible fixed assets
Furniture atld
equiprnent
Computer
equipment
Total
Cost
At l April 2022
Additions
16,042
16,682
1.549
32,724
1,549
At 31 March 2023
16,042
18,?31
34,273
Depreciation
At l April 2022
Charge for the year
7.265
2,183
i,956
5.454
7,637
At 31 March 2023
9.448
9,410
18,858
Net book value
At 31 March 202i
6.594
8,821
15,415
At 31 March 2022
8.777
12,726
21,503
I l Debtor5
2023
2022
Trade debtors
6,615
5,000
1.910
Prepayments
Other debtor5
5,000
1.951
12,066
13,525
12 Cash and cash equivalents
2023
2022
Cash on hand
Cash at bank
878
91,650
88
93,154
92,528
93,242
13 Creditors.. amount5 falling due within one year
2023
2022
OthEr taxation and social security
Othcr cr¢ditors
Accruals
2,001
1,127
4,392
2,486
85
5,473
7.520
8,044
Page 16

Cornwater Evergreens
Notes to the Finaneial Statements for the Year Ended 31 Mareh 2023 (continued)
14 Funds
Balance at
31 Murch
2023
Balance at I
April 2022
Incoming
rewurces
Resourees
expended
Trnnsfers
Unrestricted funds
GeFteral
General
109.950
2?8,434
{262,198)
7,509
83,695
Restricted funds
Eqiiipment
Activities
Meals
Tran5ltion Day
300
6.5i8
12,619
13,100
17,500
13,786
142)
(18,519)
(10,422)
(1,995)
(7,509)
5.368
10,308
11,999
208
Total restricted funds
10.276
57,005
(iO:978)
(7,509)
28.794
Total funds
120,226
285,439
{293,176)
Balance at
31 March
2022
Balanee at I
April 2021
Incomillg
resouree5
Resources
expended
TraDSfers
Unrestricted funds
General
General
102.998
228,645
{224,493)
2,800
109,950
Restricted
Equipment
Activities
Meals
Food parcels
Tran5ltion Day
PPE
Shop
Transport
Training
600
2,500
18,400
9,152
2,114
(2,800)
300
3,022
2,375
(14,884)
(8,297)
(2,114)
6,538
3,230
208
208
250
2,667
1,400
(250)
12,667)
(1,400)
500
Total restrieted funds
6,205
36,983
(30.112)
(2.800)
10,276
Total funds
109,20)
265,628
{254,605)
120,226
The specific purposes for w'hich the funds are to be applied are as follows..
The Transitional Day fund provides g link for members who need to move, with minimal stress and disiurbance
from the Friendship Club into a higher level of care.
Page 17

Cornwater Evergreens
Notes to the Finaneial Statements for the Year Ended 31 Mareh 2023 (continued)
The transfer from the Equipment fund to the General fund represents the net book value of fixed assets, the use
of which is not subject to any restriction.
15 Analysis of net assets between funds
Unrestricted
2023
Total funds
General
Restricted
Tangible fixed assets
Cufftnt assets
Current liabilities
15,415
75,800
{7.5201
15,415
104,594
(7,5?0)
28,794
Total net assets
83,695
28,794
112,489
Unrestricted
2022
Total funds
General
Restricted
Tangible fixed assets
Current assets
Current liabilities
21,50i
96,491
8,0441
21.503
106,767
(8.044)
10,276
TL)tal net assets
109,950
10,276
120,226
16 Related party tran$a¢tions
There were iio related party iransaciiL)ns in the year.
17 Trustees rernuneratiotl and expenses
No twstees, nor any persons connecied with them, have received any remvneration from the Charity during the
year.
No trnstees have received any reiinbursed expenses or any other benefits from the charity during the yeaT.
Page 18