Charity regisiraiion number.. 1169556
Cornwater Evergreens
Annual Report and Financial 8tatem¢nts
for the Year Ended 31 March 2024
Comn)unily Accounling Plus
Uniis l & 2 North West
41 TalLx)i Street
Noitingham
NGI 5GL

Cornwater Evergreens
Contents (continued)
Reference and Administrative Details
Truste¢s' Report
2to6
Independent EXamine￿S Report
Statement of Fii)ancial Activities
Balance Sheet
Notes to the Financial Ststements
Ioto 19

Cornwater Evergreens
Reference and Administrative Details
Trustee5
Edward Johnstone
Anne Marie Hurst
Stuart Bestwick
Sue Pickering
Lucinda Rossiter
Amy Fox
Peier Dickson. CEO
Senior Managtment Team
Charity Registration Number
1169556
Principal Offjee
40 Wesi Gate
Mansfield
Noiiinghamshire
NG18 IRS
Independent Examiner
John O'Brien. employee of
Community Accounting Plus
Units l & 2 North West
41 Talbot Street
NottingFhain
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 ended 31
March 2024.
Truste¢5 and officers
The trustees and officers serving during the year and since the year end were as folloivs..
Trustees..
Edward Johnstone
Anne Marie Hurst
Studrt Bestwick
Sue Pickering
Rev Claire Louise Melles5 (resigned I September 2023)
Lucinda Rosgiter
Amy Fox (appoinied l January 2024)
Structure, governanec and management
Nulure oj'governing d(￿UM¥e￿I
The charity is a CIO operated under the rules of its Consti￿tiOn adopted 1011012016.
R¢crulimertl und&ppoin#mertl of Irusiees
Our approach to appoii)ting new trustees is thorough and considered, involving a review of CVS, an assessment
of experience. and ali evaluation of the skills each individual can bring to enhance ihe chariry's mission.
Mujor risks llnd of ihose risks
Currently, the charity faces no serious financial risks. However, we are mindfvl of potential ¢hglleng¢s:
includinL'.
Loiiu-temi acces5 to our current building
Staffinuj costs
Level of grant income expected in the medium term
Objef tives and activities
Objects. unduim3
Since its inception in 2001. Comwater Evergreens has been at the forefront of championing the well-being of
socially isolated older individuals ii) North Noiiinghamshire. Our n)ission is multifaceLed'. we gtriwe to delay or
elin)inate the need for care, et)hance health and well.being, and significantly in)prove the quality of life foi our
members. We tsffer vital support to frail older adults and those in the early stages of demei)tia, ensuring that
their caregivers also receive the essential respite and assistance they need.
Page 2

Cornwater Evergreens
Trustees, Report (continued)
Objeeilves, Slruiegles ond Uctivliles
Transformed into a Charitable Incorporated Organisation (CIO} in 2016. we have broadened our hoiizons and
intensified our services, upholding our dedication to mitigating social isolation and enhancing life quality for the
elderly in our community. Our arraj of clubs and aciiviiies are meiiculously designed io fosier social
engagemeni. menial agility, and holistic well-being, ensuring a vibrant and supportive environment for all.
Our Clubs and Activities
l. The Friendship Club
* Schedule.. Mondays, Wednesdays. and Fridays
overvie￿.: At the heart of our service offering. members find a warm and ￿e1cOmIng environment where they
can connect with peers, engage in stimulating activities, and enjoy a nutritioiis three-course meal.
Impact.. Mor¢ than just a social gath¢ring, it is a lifeline for many, providing a sense of belonging and
cominunity.
2. Enhanced Siipport on M(Indays
Purpose.. Additional siipport for member5 Wlth cognitive impairnients or conditions requiring extra care.
Activities.. Designed to stimulate memory, enhance hand-eye coordination: and foster orientation and
awareness.
Inclusivity.. Ensures all members can participate and benefit.
3. The Brunch Club
Overview." Olyers a shorter session of activities accompanied by a hearty breakfast.
Consistency.. Upholds the values and benefits of the Friendship Club. ensuring contii)uity of care and support.
4. The Deinei)tia Choir
Location.. Con)munity' Church Hall in Mansfield
* Innovaiion.. Hamesses the power of music io stimulate brnin activity. promote well-being. and enhance mood.
* Benefit.. Provides therapeutic advantages of singing. particularly for those living wilh dementia.
5. The Kirkby Club
Launch Date.. January ?024
Location.. Kirkby Leisure Centre
Feaiures.. Offers a shorter session of tea and cake combined with a gentle exercise session in partnership with
Everyone Active.
Our clubs colleciively play a crucial role in combating loneliness, fostering a sense of community, and
providing valuable support to older individuals and their carers. We remain committed to innovaiing and
adapting oiir services to meet the ever-changing needs of our community.
Page 3

Cornwater Evergreens
Trustees, Report (continued)
Achievements and performance
Our team of hiuhly qualified professionals is the driving force behind our charity, each bringing a unique set of
ski115 and a wealth of experience to their role5.
Membership Growlh
Total New Members Welcotned This Year.. 153
. Cu￿ent Active Members-. 100
This significant growth reflects oiir successful outreach efforts and the growing recognition of the importance of
our services within the community.
Service Delivery
* Member Sessions Conducted-. 3,56)
Carer Respite Hours Provided.. 10.265
We have provided our elderly community with safe spaces tl) connect, engage. and thrive, while offering carers
much-needed breaks and peace of mind.
Volunteer Contributions
Total Volunteer HLiurs= 6,467
Our volunteer program continues to flourish, with individuals contributing their time and energy, including
long-standing volunieers who have been ￿l[h lls for over a decade.
Fundrai%ing and Financial Support
Grants Secured.. £108.614
Our fundraising efforts have been successful, ensuring the sustaillability and grO￿th of our services. The Friends
of Cornwater donation scheme and Lottery continue to be significant sources of siipport, and we are actively
working to expand these iiiitiatives.
Charity Shop Success
• Location.. Maiisfield (relocated to a more central location iii March 2021)
Impact.. The shop has becoime a key revenue stream, serving as a hub for the community to recycle unwanted
g(iods and contributing to our financial stability.
Adaptation to Cl)allenges
We have iemaiiied 5teadfa5t in our commitment to the cominui)ity'.
Taster Day5 Conducted.. 50
New Members Irom Taster Days.. 34
Our adaptability and resilience underscore our unwavering dedicatioii to supporting our coinmunity.
Expansilin of Reach
As Cornwater Evergreens continues to flourish, we are proud to report significant expansion in both the number
of beneficiaries we serve and the geographic scope of our operations..
Our Service Areas.. Ravenshead, Kirkb}', Blidworth, Rainworth, Mansfield Town Centre and surrounding areas
By establishing a presence in this range of communities, ￿'e can touch more lives and provide our invaluable
services io a wider audience. fostering a sense of community and belonging among our members.
Page 4

Cornwater Evergreens
Trustees, Report (continued)
Financial rei'iew
Tlie fiiidncial stability of Comwater Evergreens is a result of..
Support from funders
Reveiiue froin mernber fees
Siicce5s of our charity Shop
Contribiitions froTn oiir Friends donation sclieine and Lottery
Our stringFent financial controls and prudent fiscal managernent have enabled us to navigate financial challenges,
ensuring we maintain staffjng levels without depletii)g oiir reserves. This stew'aidghip reflects our Lominitment
to long-temi sustainability and our ability to ctsntinue providing it)valuable services to the cominunity.
Policy on reserves
Wt maintain reserves of 6 months of annual expenditure in readil), realisable cash fomi, ensuring the charity can
meet its capital and revenue requirements. This policy provides financial security and flexibility to respond to
unfor¢se¢n ¢ircumstances.
Public benefit
Comwater Evergreens stands as a beacoi) of support and companionship in the local Community, diligently
working to eradicate the pervasive issue of loneliness among older individuals. Our clubs provide a dynamic and
nurturin¥ environment where inembtrs can..
Forge conneciions
Share siories
Engage in tailored activities
The proi'isilin of nuiriiious meals ensures every member has access to wholesome and satisfying food,
addressing nutritional needs and fostering a sense of belonging.
Support for Carers
We extend our support to the unsung heroes-the carers-by offering respite services ihai provide them with
the invaluable opportiinity to..
• Recharge
• Focus on their w¢ll-b¢ing
• Attend to personal commitments
Volunteerism
Voluiiteerism is at the heart of our operatioiis, creating a platform for local residents to..
Contribute to the community
Learn new skills
Gain practical experience
This not only aids iii their personal and professional development but a150 5tren¥thens the fabric of our
conitnunity.
The trustees are unwavering in their commitment to delivering public benefiL aligning our operations with the
guidelii)es set lorth by the Charity Commission for Englai)d and Wales.
The trUs￿eS confimi that the}, have complied with the requirements of seciion 17 of the Charities Act 2011 to
have due regard to ihe public benefit guidance published by the Lharity Commission for England and Wales.
Page 5

Cornwater Evergreens
Tru8tets' Report (¢ontlnued)
S¢•ttment of Trnstees, R¢ApoD8lbWdes
The trustecs are r¢stKJnsible for prepatittg the inLStees' report and the fitt8￿￿81 5tatemeDts in accorda￿.¢ with th¢
Uniwj KJ"ngdom Accounting Sthndards (United Kingdom Gcnerally Accepted Accounting PraGli¢¢l and
applicablc law and re8uiatioDs.
The law applicable to ¢haritifs r¢4VILr¢s the tru5te¢$ to prepare financial staiements for each financial ycwr whhch
give a ttue and fair view of the state of &traiJs of the chariiy aiKI of the incomin8 resource$ attd appli￿110n of
resou￿¢5 of the djanty for that peri￿ In pr¢paring these fIT￿￿7￿1 st3lwn¢nLS, the mistee5 #r¢ r¢quired to..
sele¢t ￿1¢$ble 8ccounting poli¢ies and then gpply ihem consi51eully:
ob5m¢ thc mcthods and principles in th¢ Charitics SORP.
mak¢ judgernents. and esttmate5 that are reasonable and pr￿lent.
5tste w]teth¢r appli¢abl¢ a¢¢ouAting stsndards h&v¢ Ixen followrf subjed to any llla1￿1￿] d¢parture5
dis¢losed and explained in the fin￿¢1?1 statements. and
prepare the financial s¢atemenL$ on the 80in8 eottcem basis unless li ts inaNyropriatr ￿ presurne chat the
harity wtll continue in bwine5S.
Th¢ tnb5te¢s ar¢ T￿ponsIblE for kcq)in8 pmpcr awountittg ￿ordS that di8cIo8e with r¢asonabl¢ a¢eurncy at any
tirne tbe finAncial position of the charity aDd enable thern to ensure thai the f￿*￿¢181 sts*ments comply with th¢
Charities Act 2011. the Charities (Aecounts and Reports) R¢gulatiOllS 2008, and the provisioLs of the
¢onsiitution. The tsust¢es are also resp)nsibl¢ for 6afeguardin8 the assets of the charity and hence for tskin8
reasonable s¢¢ps for th¢ preventEon and of Crdud other ijTC8ul&riti¢s.
The tNStees 4re responsible for the maintenanc¢ and inte8rity of the corporate and financi81 infoTmation
included on the charitable compa)y's websit¢. Legislation governing the preparytion ￿E￿ di5semiT]a¢ion of
finantial staianenLq may differ from legislation in other jurisdictioDs.
Approved by the trustees of the charity on.... .... ......... and signed on tts behalf by..
Stuart B¢sThvi¢k
Trndee
Page 6

Cornwater Evergreens
Independent Examiner's Report to the trustees of Cornwater Evergreens
Itldependent exarnitLer'5 report to the trustees of Cornwater Evergreen5
I Itport to tht trustees on my examination ot. the accounts of Ctsmwattr Evergreens (the Charity} for the year
ended 31 March 2024.
Responsibilitie5 and basis of report
As the trnstees of the charity you are responsible for the preparation of the ac¢ounts in accordan¢e with the
requirements of the Charities Act 2011 (the Act')-
I report in respect of my examination of the Charity's accounts carried oiit under section 145 of the 2011 Act
and in carry'ing out my examination I have follo￿.ed all the applicable directions given by the Charity
Commission under section 145{5)(b) of the Act.
llldependent exarnitler 5 Staternent
Since the C.hariiy's gross income exceeded £250.000 your examiner must be a member of a body listed in
sectilin 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member
and Felloiv of the Association of Charity Independent Examiners, which is one of the listed bodies.
I have compleied my examination. I confimi that no matters have come to my attention in connectilin with the
examinaiion giving me cause to believe that in any material respect..
accountin£ records were not kept in respect of the Charity as required by Section 130 of the Act: or
2. the accounts do not accord with those records: or
3. the accounts do not Comply with the accounting requirements concerning the forni 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 ￿'hICh is not a matter considered as part of an independent examination.
I have concerns and have come acros5 110 other inatters iii connection with the examination to which attention
sliould be drawli in this report iii order to enable a proper under5tandinu of the accouiits to be reached.
John O'Brien Msc, FAIA, FCCA. FCIE, employee of Community Accounting Plus
Fellow of the Association of Charity Independent Examiners
Units l & 2 North West
41 Talbot Street
Nottingham
NGI 5GL
1710112025
Page 7

Cornwater Evergreens
Statement of Financial Aetivities for the Year Ended 31 Mareh 2024
Total
2024
Total
2023
Unrestricted
Restricted
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Other trading activities
62.397
44.668
167,045
62.397
100.814
167,045
46.517
97,381
141,541
56,146
Total Income
274,110
56,146
330,256
285,439
Expenditure on:
Charitable aciiviiies
(261.947)
145,436)
1307.383)
(293,176)
Totsl Expenditure
Net incomel(expendiiure)
Gross transfers betw'eei) funds
(261,947)
145.4361
1307.383)
(29J.176)
12,163
5.520
10,710
(5,5201
22,873
(7,737)
Net movement in fund5
17,683
5.190
22,873
{7.737)
Reeoneiliation of funds
Total funds brought fonvard
83,695
28,794
112,489
120,226
Total funds carried forwaid
14
101,378
33,984
135,362
112,489
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdO￿l for the period is 5howii in note 14.
Total
2023
Unrestricted
Restritted
Note
Income and Endowrnents from:
Donations and legacies
Charitable activities
Other trading activities
46,517
40.376
141,541
46,517
97.i81
141,541
57.005
Totsl Income
228,434
57,005
285,439
Expenditure on:
Charitable aciiviiies
(262.198)
130.978)
(293,176)
Total Expenditure
(262.198)
{iO.978)
(293,176)
Net {expenditure}/income
Gross transfers betweei) funds
133,764)
7.509
26,027
(7,509)
17,737)
Net movemeni in funds
126,255)
18,518
(7,737)
Reconciliation of funds
Total funds brought fon¥ard
To(al funds carried forward
109,950
10,276
120,226
14
8i,695
28.794
112,489
The notes on pages 10 to 19 forni an integral part of these financial siatements.
Page 8

Cornwater Everyreens
(Re£tstratlon number: 1169556)
BalAnee Sheet 95 at 31 March 2024
2fI24
2023
Nole
Flxed #isets
Tangibl¢ assets
10
15.976
15.415
Current Assets
Debtors
Cash at bank and in haryi
17.513
11,073
12.066
92,528
12
128,586
104,594
Credltor8: Amounts fslllng due wkhtsb O•t y￿r
lie¢ c￿rr¢￿t ¥sxts
13
119,3116
97.074
Net
135,362
112.489
Fu4ds of the elt•rity:
Rextrl¢t¢d IneoJn¢ fvnds
Reslrhcied fun
14
33,984
28.794
Lknrestrltted IntOty￿
UnTcslri¢t¢d fvnds
101,378
135.362
83,695
112,489
TotAI fundi
14
The ¢ial 5t&t¢m¢nts on pa8Cs 8 to l9 were apprgve4 by th¢ try$t¢¢& and èuthorised for K55ue on
sI￿¢d their beholf by..
Edward jOh￿tone
Trnstee
The noi¢1 on pa8¢s 10 to 19 fonn an iotegral part of financial staiements.
Page 9

Cornwater Evergreens
Iyotes to the Financial Statements for the Year Ended 31 March 2024
l Accounting polieies
Statement of eompliattee
'I'hc financial statcincnts have been prepared in accordance with the second ¢dition of th¢ Charities Statement of
Recommended Practice issued in Octi)ber 2019. the Financial Reporting Standard applicable in the United
KinbFdoin at]d Republic of Ireland IFRS 102) aiid the Cl)aritie5 Act 2011.
Basis of preparation
Comwater Evergreens meets the definition of a piiblic benefit entity under FRS 102. Asset5 and liabilities are
initially recogni5ed at historical cost or transaction value unless otheTWiSe Stated in the ielevant accountin¥
policy note5.
Exemplion from preparing g cash flow statement
Under the exemption available to STnaller charities the Board of Trustees has chosen not to include a Statement
of Cash Flows w'ithin the financial statements.
CJoing concern
The financial 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 conditions that may cast sigiiificant doubt on the ability of the charity to
continue as a going concem. The trustees make this assessment in respect of a period of one year from the date
of approval of the financial statements.
llleome and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general
nature is recognised when ihe chariyy. h&s entitlement to the income, it is probable that the income will be
received and the amount can be measured with sufficient reliability.
Donulion5 and legacie5
Donations [￿d legacies are recognised on a receivable basis wheii receipt is probable and the amount Can be
reliably measured.
Grunts receiwble
Grants are recognised when the charity. has an eniitlernent to the funds and any condiiiL)ns linked to the grants
have been met. Where perfomiance conditions are attached to the grant and are yet tl) be meL the income is
recognised as a liability and included on the balance sheet as deferred income to be released.
Expenditure
All expenditure is recognised once there is a legg1 or Constwctive obligation to that expenditure, it is probable
settlement is required and the amount can be megsured reliably. All costs are allocated to Ihe applicable
expenditure hcading that aggregates similar costs to that category. Wliere costs cannot be directly attributed to
particular headings they have been allocated oil a basis coiisistent with the use of resources: with ccntral staff
costs allocated on the basis of time spent, and depreciation charges allocated on the portioii of the asset's use.
Other support costs are allocated based ot] the spread of staff costs.
Page 10

Cornwater Evergreens
Notes to the Finaneial Statements for the Year Ended 31 Mareh 2024 (Continued)
Chtsriluble Qciivllles
Charitable expenditure comprises those Costs incurred by the charity li) the delivery of its activities and services
for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an
indirect nature necessary ro support ihem.
Taxation
The charity is considered to pass the tests set L)Ut in Paragraph I Schedule 6 of the Finance Act 2010 and
therefore it meets the definition of a charitable company for UK corporaiion tax purposes. Accordingly. the
charity is potentially exempt from taxation in respect of income or capital gains received within categories
covered by Chapter 3 Part I l of the Corporation Tax Act ?010 or Section 256 of the Taxation of Chargeable
Gains Act 1992, to the extent that such income or gains are applied exclusivel}, 10 charitsble purposes.
Tk)ngible fixed assets
Individual fixed a%sets ¢o%ting £500 or more are initially recorded at cost, less any subsequent accumulated
depreciation and sllbseqiient accumulated impaiTment losses.
Depreciation and amort15#tion
Depreciation is provided on tangible fjxed assets so as to write off the cost or valuation, less any estimated
residual vallle, over their expected useful economic life as follo￿'S..
Asset elass
Computer equipment
General equipment
Fixiures &. fittings
Depreeiation method and rats
Straight line 33.30/0
Straight line 33.30/0 1200/0
Straight line 20 /0
Trade debtor5
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary
course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost
using the effective interest method, less provision for impaimient. A provision for the impaimient of debtors is
established when there is objective evidence that the chariry will not be able to collect all amounts due
according to the original temis of ihe receivables.
Cash and e#5h equivalents
Cash aiid cash eqiiivalents comprise cash on hand and call deposit5, and other short-term highly liqiiid
investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of
change in value.
Fund gtrueture
lJnrcEtrictcd income funds are general fiinds that are available for use at the trustees, discretion in furtherance of
the objectives of the charity.
Restricied income funds are those donated for use in a particular area or for specific purposes, the use of which
is restricted to that area or purpose.
Pagell

Cornwater Evergreens
Notes to the Finaneial Statements for the Year Ended 31 Mareh 2024 (Continued)
Pensions and other post retirement obligations
Pension5
The charity operate5 a defined contribution pen5ioiI schetne for employee5. Tlie 1( 5set5 of the scheme are held
separately from those of the charity. Pension cost5 char¥es in the Statement of Financial Activities represent the
contribution5 payable by the charity duringy the year.
2 Income from donations and legacies
Unrc5tricttd
funds
General
Total
2024
Total
2023
Donations and legacies.,
Donations froin companies, tnists and similar
proceeds
Grants, in¢liiding capital grants:
Grants from other charities
39.929
39.929
46.517
22,468
22,468
62,397
46,517
3 Income from charitable actii'ities
Unre5tri¢ted
funds
General
Restricted
funds
Total
2U24
Total
2023
Fees
Grants
44,668
44,668
56,146
40,376
57,005
56,146
44,668
56,146
100,814
97,381
4 Income from other trading activities
Unrestrieteil
funds
General
Total
2024
Total
2023
Trading income.,
Sales of goods and services
Local fundraising
153,57i
13,472
153,573
13.472
127,297
14,244
167,045
167,045
141,541
Page 12

Cornwater Evergreens
Notes to the Finaneial Statements for the Year Ended 31 Mareh 2024 (Continued)
5 Grants and donations
Unrestricted
funds
Restricted
funds
Total fund5
Th¢ National Lottery Community Fund
Boots Charitable Trust
Gedling Borough Council
Lindhurst Windfarm
Mansfield District Council
The Charles Littlewood Hill Trust
The 29th May 1961 Charitable Trust
Nottinghamshire County Council
sir John EasN'ood Foundation
JN Derbyshire Trust
Barchestels Charitable Foundation
Nottinghainshire Community Foundation
Mansfield Buildin¥ Society Community Support
Scheme
19,968
17,98)
10,000
5,000
i,840
i,546
37,953
10,000
5,000
i,840
3.000
1.980
2.000
2,000
1,000
1.000
3.000
1,980
2,000
2,000
1,000
1,000
920
920
The Gray Trust {ClO)
Te5co Community Grant
Anony'mous
The Edward Gostling Foundation
Winifred Eileen Kemp Trust
The Sir Jules Thorn Charitable Trust
The Elizabeth Heath Charity
Gift Aid
Sundry grants & donations
500
500
375
375
17,000
5,000
5,000
?,000
2,500
1.529
8,400
17,000
5,000
5,000
i,000
2,500
1.529
8,400
62,397
56.146
18,543
Page 13

Cornwater Evergreens
Notes to the Finaneial Statements for the Year Ended 31 Mareh 2024 (Continued)
6 Expenditure on charitable activities
Unrestricted
funds
General
Restricted
funds
Total
2024
Total
2023
£ {As restated)
19.427
483
Activities
18.074
18.074
414
Bank charges
Cleaning
Communications
Depreciation
Equipment
Fundrdising
Insurance
IT support
Marketing & publicity
Meals
otTice & shop supplies
Piofessional fees
Rent & rates
414
6,746
1,640
8,603
2,710
18,795
2,33i
2,121
1,720
6,746
1,640
8,603
i,010
18.795
2.333
2.121
1,770
17,710
3,456
5,136
32,736
1.326
163,751
1,155
6,467
1,626
7,637
1,508
17,694
1.767
2.123
2.485
10,646
2,249
2,914
3i,705
1.723
152,5)3
12,570
300
50
17,710
3,456
5,136
32.7)6
1,326
157,273
Repairs & maintenance
Salaries, Nl &. pensions
Relief staff
Expenses
Training & development
Transaction fees
Transport
Utilities
Waste disposal
6,478
J'll
2,486
705
2,486
1,664
721
2,398
8,061
2.559
916
208
6,676
2,616
9,292
i.837
975
975
261,947
45,4i6
i07,38J
29J,176
Page 14

Cornwater Evergreens
Notes to the Finaneial Statements for the Year Ended 31 Mareh 2024 (Continued)
7 Staff costs
The aggTe¥ate payroll costs were a5 follows..
2024
2023
Staff cost5 during the year were:
WagFes and salaries
So¢ial security costs
Pension costs
155.3J6
5.504
2,911
145.353
4.645
2,535
163,751
152,533
The monthly average number of persons {including senior management team) employed by the charity during
the year wa5 as follows..
2024
2023
Average number of persons employed
8 (2023 - 81 of the aLx)ve employees participated in the Defined ContribuiiL)n Pension Schemes.
Contributions to the employee pension schemes for the year totalled £2.91] {2023 - £2.535).
No employee received emolument5 of more thali £60,000 durin¥ the year
The iotal employee benefits of the key management personnel of Ihe charity were £42,313 (2023 £31,077).
8 INdepeNdeNt examiTher's fees
During the period, the fees payable (excluding VATI to the ¢harity's independent examiner Community
Accounting Plus are analysed as follows..
2024
2023
Ind¢pend¢nt examination
Other financial services
1.000
352
855
361
1.352
1,216
9 Taxation
The chariti, is a registered chariry and is therefore exempt from taxation.
Page 15

Cornwater Evergreens
Notes to the Finaneial Statements for the Year Ended 31 Mareh 2024 (Continued)
10 Tangible fixed assets
General
equiptnent
Computer
eqiiipment
Fixture5 &
fittings
Total
Cost
At l April 2023
Additions
Disposals
16,042
6,418
(3,147)
18,2)]
347
(1,466)
34,27)
9,164
{4,6131
2,399
At 31 March 2024
19,313
2,399
38,824
Depreeiation
At l April 20?3
Charge lor the year
Eliminated on disposals
9,448
3,133
(i.147)
9,410
5,390
(1,466)
18,858
8,603
{4,613)
80
At 31 March 2024
9.4i4
li,3)4
80
22,848
Net book i'alue
At 31 March 2024
9,879
3.778
2,319
15,976
At 31 March 202J
6,594
8.821
15,415
I l Debtors
2024
2023
Trade debtot5
5.066
5.486
6,961
Prepayments
Othcr debtors
5.000
1,951
17,513
12.066
12 Cash aThd cash equivalents
2024
2023
Cash on hand
Cash at bank
970
I10,IOi
878
91,650
111,073
92,528
Page 16

Cornwater Evergreens
Notes to the Finaneial Statements for the Year Ended 31 Mareh 2024 (Continued)
13 Creditors: amounts falling due within one year
2024
2023
Other taxation and social security
Other creditors
Accruals
2.509
1,351
5,)40
2.001
1,127
4.392
9,200
7,520
14 Funds
Balance at
31 March
2024
Bk)lanc¢ at I
April 2023
Incoming
resources
Rcsourees
expended
Transfers
Unrestricted funds
General
General
8?,695
274,110
{261,947)
5,520
101,378
Restricted funds
Eqiiipment
Activities
Meals
Transition Day
Choir
Traiisport
5.368
5.635
13,000
14,980
17,985
3,546
1.000
(300)
(10,204)
(12,578)
(18,543)
(2,811)
(1.000)
(5,520)
5.183
3.915
12,710
11,441
735
10,308
11,999
Total restriettd funds
28,794
56,146
(45,436)
(5.520)
3?,984
Total fund5
112,489
330,256
1307,383)
135,362
Page 17

Cornwater Evergreens
Notes to the Finaneial Statements for the Year Ended 31 Mareh 2024 (Continued)
Balance at
31 March
2023
Balance at I
April 2022
IncorniDg
resources
Resources
expended
Trallsfers
Unrestricted fund5
Generftl
General
109,950
2?8,434
{262,198)
7,509
83.695
Restricted
Equipment
Activities
Meals
Transition Day
300
6.5)8
3,230
208
12,619
13,100
17,500
13,786
142)
(18,519)
(10,422)
(1,995)
(7,509)
5,368
10,308
1,999
Total restricted funds
10,276
57,005
(30,978)
(7,509)
28,794
Tolal fund5
120,226
285,439
{293,176)
112,489
The specific purposes for which the funds are to be applied are as follows..
Equipment - Funding toward a new batch of chairs and our Reminiscence & Interactive Therapy Activities
(RITA) equipment.
Activities
Funding toward our activities which are designed to Stimulate m¢mory, enhance hand-¢y¢
coordination and foster a sense of orientation and awareness.
Meals- Funding toward a nutritlous Ihree-course meg1. prepared on site by our in-house chef which ensures that
every member has access to a wholesome and satisfying meal each day they spend with us.
Transitional Day - Funding provides a link for members who need to move, with minimal stress and disturbance
from the Friendship Club into a liigFher level of 5UPPOrt.
Choir
Funding toward the Deinentia Choir
a pioneering initiative held in the Coinmunity Church Hall,
desiyed to haTness the power of music to stimulate brain activity, promote well-being and enhaiice mood
Transport- In pattrer5hip with the local Community Bu5 Service this ￿1]d ensures that niember5 who are not
able to travel can be picked up and dropped off at their doorstep and be transported in waTmth and comfort to
and ftoTn the clubs.
The transfer from the Equipment fund to the General fund represenis the net book value of fixed assets, the use
of whi¢h is not siibject to any restriction.
Page 18

Cornwater Evergreens
Notes to the Finaneial Statements for the Year Ended 31 Mareh 2024 (Continued)
15 Analysis of net assets between funds
Unrestricted
2024
Total fund5
General
Restricted
Tangible fixed assets
Current assets
Current liabilities
15,976
94,602
(9,?00)
15,976
128,586
{9,200)
33,984
Total nei asseis
101,378
i),984
135,i62
Unrestricted
2023
Total funds
General
Restricted
Tangible fixed assets
CuTrent assets
15,415
75,800
17.520)
15,415
104,594
{7.520
28.794
Current liabilities
Total net assets
83,695
28,794
1*,489
16 Related partv transactions
TheTe were no related party transactions in the year.
17 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the
year.
No trustees have received any reimbursed expenses or any oiher benefits from the charity during the year.
Page 19