Charity number: 1174388
Company number: CE012039
(England and Wal&s)
COMMUNITY KERNOW
Report of the Trustees and Financial Statements
For the year ended 31 August 2024

COMMUNITY KERNOW
Contents Page
For the year ended 31 August 2024
Report of the Trustees
Ind8pendenl Examinerfs Report lo the Trustees
Stgtemenl of Flnanclal Activltles
Slalement of Flnanclal Pcsition
Notes to the Flnanclal Statsments
5109
Detailed Statement of Financial Activities
10

COMMUNITY KERNOW
Report of the Trustees
For the year ended 31 August 2024
The Trustees, who are also directors for the purpos88 of company law, have pleasure In presentlng thelr report and the
financlal statements for the cha￿table company for the year ended 31August 2024. The Truste88 have adopted the
provisions of Accounting and Reporting by Charltl8s'. Statamant of Recommended Practlce appllcable to charitl¢s preparing
thelr accounts In accordan¢e wlth the Financial Reporting Standard applicable in th8 UK and the Republic of Ireland (FRS
102116ffective 1 January 20191.
OBJECTIVES AND ACTIVITIES
ObJ8ctlv8s and alms
Th8 trustees have consldered th& Charrty Commision's guldance on publiG benefit, including the guidance 'public benefll:
running a charity IPB2)'.
REFERENCE AND ADMINISTRATIVE INFORMATION
Name of Charlty
Charlty wlstratlon numbèr
Company règlstratloTh number
Prlnclpal addr05S
COMMUNITY KERNOW
1174388
CE012039
W85ley Chap81 Hail
St Frands Road
Indian Queens
Cornwall
TR9 6QW
Trustees
The trusle8s and officers servlng durlng the year and slnce the year end were as ft)IIows-
Dr Charlotie Mary Allen
Trn8tee8
The Irustoes and officers serving durlng the year and slnce the yèar and wer9 as follows:
Trustee¥
The trustees and Offi￿r$ serving during the year and since the year end were as follow8:
Mrs Claire T￿er
(Resigned- 26 January 2024)
Emma Elizabeth Clatworthy
(Reslgned: 11 October 2023)
Lisa Jane How8s
Dr Sarah Bryail8n Jose
Mrd Annelle GS11
{Resigned: 28 February 2024}
Secrglary
Dr Charlolle Mary Allen
Independent oxamineTS
Ernma Ha￿en FCCA
Approved by the Board of Trustees and signed on its behalf by
23 May 2025
Dr Charlotte Mary Allen
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COMMUNITY KERNOW
Independent Examiners Report to the Trustees
For the year ended 31 August 2024
I report to the Irusle83 on my examlnallon of the ac(y)unt5 of th8 ch•itable company for the year ended 31 August 2024.
R9sponslbllftlos and basls ol report
As tho ¢harity frustees, who are also directors for the wrposes of company law, are re5ponsiblg for the preparallon of the
accounts In accordanc8 with tha requirements of the Companies Act 2(X)6 ('Iha 2008 Act,).
Havlng satlsfiad myself that tha a¢¢ounts of the Company arg not rèquired to ba auditèd under Part 16of the 2006Acl and
are eligible for independont examlnallon, I report In respect of my ex&mination of your charity'8 accounts carried out under
s&ction 145 of the Charftlos Act 20111'the 2011 Act'l, In canylng out my examlnallon I have followgd the Directions given by
the Charity Cofflmission under sectlon 14515}Ib) of thè 2011 Ad.
Indapgndent examlners $tst•m8nt
I have completed my examlnatlon. I confinn that no rnatters have come lo my attentlon In connectlon with the 8xamlnaJon
glvlng me cause to believe that in any material respect:
. accounting record8 were not kept In r8spect of tha Company as required by 8ection 386 of the 2008 Act,. or
2. th8 accounts do not accord with Ihose records. or
3. the accounts do not Gomply wilh the requlremenls of sectlon 396 of the 2006 A¢1 other Ihan any requirement that the
accounts olve a 'tru9 and falr VIe￿ whlch is not a matter coNsid8red as part of an independent examlnallon., or
4. the accounts have not been prepared In accordanc& wlth the methods and prinGlples of the Slalemenl of Recommend
Practlce for accounting and reportlng by charities appllcabte to charftles preparlng Ihelr a￿OUnts In aGGordance with tho
Financial Reporting Standard applicable In the UK and RepubllG of Ireland {FRS 1021.
I have no concems and have com8 across no olhgr matters In connedion with the examination to which attantlon should ba
drawn in this report In order to enable a proper understanding of the a¢￿UnIS to be rea¢hed.
Emma Hawk&n FCCA
23 May 2025
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COMMUNITY KERNOW
Statetnent of Financial Actlvities (includlng Income and Expenditure Account)
For the year ended 31 August 2024
Nots8
Unrestrlcted
funds
2023
Income and endowments from:
Donalions and legacies
Charitable aclivlllos
Pro School
Olher trading actlvlles
Fund ralslng events
Inve81menls
Bank interest receivable
Totsl
1,271
4,014
106,154
86,835
1.195
1,756
329
132
108,949
92,737
Expenditure on:
Charitable aclivilies
Pre School
617
1103,4631
(103,4631
(92,330)
192.3301
Total
Net Incom•
5A86
407
Reconciliation of funds
Total funds brought forward
Total funds ¢arrled forward
56,596
62,082
56,189
5fj.596
3of10

Reglstered Number '.
CE012039
COMMUNITY KERNOW
Statement of Financlal Position
As at 31 August 2024
Noto$
2024
2023
Flxed a$$o1s
Tengible a&8ets
11
1,281
1,261
1,401
1,4Q1
C￿￿ent assets
Debtors
12
10
55,179
55,189
Cash at bank and in hand
60,615
80,815
Credltors.. amounts falling due wlthln one year
13
Net ¢urront assets
60,821
62,082
SS,185
58,596
Total a8S8ts loss ¢urrgnt Ilabllltles
Net a8s9ts
62,082
56,596
Th•funds oftho charfly
Unrestrict￿1 incom8 fvnds
14
82,D82
62,082
56,596
56,596
Total funds
For the year ended 31 August 2024 th6 CA)mpany was entitled lo exemplion from audll under sectlon 477of the Cofnpanies
Act 2006 r61allng to smau companies.
The mombers have not requlred th& company to obtain an audit of ils account8 for the ￿ar in questlon In accordance
wlth seGtlon 476.
The trustees acknowledge Ihelr responslblllles for Complying with the requiremen18 of th8 Act WFth respecl to accounting
r6cords and the preparation of aGwullls. Th8se accounts hav9 been prepared in accordan￿ with the provlsions
applicable lo companies sublect to the small companles, regime.
The flnandal Statements were approved and 8Uthorlsod for issue by the Board and signed on it8 behalf by:
Dr Charlotte Mary Allen
Truste8
23 May 2025
4of10

COMMUNITY KERNOW
Notes to the Financial Statements
For the year end6d 31 August 2024
l. Accounting Poli￿&$
Ba$1$ of accountlng
The financlal 81atemgnls have been prepared under the hislori¢al Cost convention, except for inv88trn&nts whlch ar9
in¢luded al market value and the revalLJation of certaln fixed assets and In accordan¢e wth the Charities SORP IFRS
1021 'Aocounting and Reportlng by Charities-. Stalèmenl of Recommendgd Pracllce appllcablo lo chari118s prgparfng thalr
accounts in accordance with th8 Financial R6POrting Standard appll¢abl• In the UK and Republi¢ of Ireknnd IFRS 102)
{&ff8¢1ive 1 January 2019),, Flnancial Rowrtlng Standard 102 the Financial Reportlng Standard appllcabla In the UK and
RepubliG of Ireland (FRS 1021, and the Companies Act 2006.
COMMUNrrY KERNOW meets the deflnition of a publlc ben&flt 9nlity under FRS 102. Assets and liabililies aro initially
recognlsed al historical Gost or transacllon value unles5 olherwise stated In lh6 r&levanl accountlng pollcy note(sl.
2. InGomg from donatlons and legadgs
2024
2023
UnrestrlGted funds
Donation5 rec8ivod
1,271
3,764
250
Grants received
1,271
4,014
3. Income from charltable aGtivrtie$
21J24
2023
Unrestrlcted funds
Pro SGho
Parties
106,1S4
86.835
4. Income earned from other actlvltles
2024
2023
Unrestrlcted funds
Fund raising events
1,195
1,756
1.195
1.756
Included in Donations18 the transfor of funds from the uniGorporatèd charty We31ey Pr￿School charity number 1028407.
5of10

COMMUNITY KERNOW
Notes to the Financial Statements Contlnued
For the year ended 31 August 2024
S. Investmont Income
2024
2023
Unroslrlctsd fund8
Bank Interest receivatAe
329
132
329
132
6. C06ts of chirftablè actlvltles by fund type
2024
2023
Unr9$tr1¢led funds
Pre School
103,463
92,330
7. Costs of charltable actlvlties by actlvlty ty
2024
2023
A¢tivitios undertaken dlrèctly
Pre School
103,463
92,330
8. Net incomellexpendithrel for thg year
This 18 Stat9d aft6r chargingl{credltlng).'
2024
2023
Depreciation of owned fixed assets
140
156
9. Staff ¢08t$ and omolumènts
Total staff c05t5 for the year ended 31 August 2024 were.,
2024
2023
Salaries and wages
Social 8e¢urty costs
84,138
4,030
79,827
1,847
88,168
81,674
2024
2023
Staff
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COMMUNITY KERNOW
Notes to th8 Financial Statements Continued
For the year ended 31 August 2024
10. Comparallve for the Statement of Flnanclal Aetlvltlos
Th8 comparative year values on the Stalem9nl of Financlal Actlvltès ar8 for unresblcted funds.
11. Tanglbl6 flxed a8s0ts
Plant and
aGhlnory
Cost or valuatlon
At 01 Seplember 2023
At 31 Augu3t 2024
2,355
2,355
Depre¢latlon
At 01 September 2023
Charge for year
At 31 August 2024
Net book values
954
140
1,094
Al 31 August 2024
1,261
At 31 August 2023
1,401
12. Debtors
2024
2023
Amounts due within gne year:
Other debtor8
io
10
13. Credltors.. amounts falllng duo Ythhln on8 year
2024
2023
Othor ¢rgdltors
161
{61
{6)
16)
7of10

COMMUNITY KERNOW
Not8S to the Financial Statements Continued
For the year ended 31 August 2024
14. Movement In funds
Unrestrlctsd Funds
Balance at
01109r2023
Incoming
resources
Outgoing
resources
Balance at
3110812024
General
Pfe School
56,596
108,949
1103,483)
62,082
56,596
108,949
1103.463)
02,082
Unr8strlct8d Fund5 . Pr8vlous ygar
Balance at
0110912022
Incoming
resourGe$
Oulgoing
resour¢e$
Balance at
3110812023
G6neral
Pre School
56,189
92.737
{92,3301
56,596
56,189
92,737
(92.3301
56,596
Purpose of unrestrfcled Funds
Pre School
The running of a Pre School,
15. Analy818 of net asset8 belween funds
Tangib
lixed assets
Net current
assets I
111obllitlo8)
Nèl Assats
Unrgstrlctgd funds
Gene￿1
Pre School
1,261
60,821
62,082
1,261
60,821
62,082
8of10

COMMUNITY KERNOW
Notes to the Financial Statements Continued
For the year ended 31 August 2024
Pr8vIou5 y￿r
Tanglbl
flxgd assets
Not current
tBI
N•tAssots
Unrestrld¢d fund8
Ganeral
Pre Sch)ol
1A01
55,195
56.596
1,401
55,195
56,596
gof10

COMMUNITY KERNOW
Detailed Statement of Flnancial Activities
For the year ended 31 August 2024
2024
2023
INCOME AND ENDOWMENT
Donation¥ and legaGieg
Donations
Grants r8celvab19
1,271
3,784
250
1,271
4.014
Charitable activltles
Incomo fvom charitsb16 acllvlt16S
Pre School
For@sl School
Toddlers
85,613
104,991
344
819
676
106,154
86,835
Other tradlng actlvStle8
Fund raislng 6venls
1.195
1,756
1,195
1,7S6
Invgstmgnts
Bank Inl8rest r8calvabl6
329
132
329
132
Total incoming resouThs
108,949
91737
EXPENDrruRE
Charitable a¢tivlties
Cost of dlrect charStsb18 acllvlly
Staff costs - wages & salarfes
staff Costs - soclal security costs
Depreclallon - owned assets
Tralnlng
Rent
Light & Heal
Insurance
Rgpair & Renewals
Telephone
Unlforms
Printlng. Postage & Statlonary
Advertislng
Refreshrnents
CRB Checks
Sundries & Subs¢ription8
Accountancy
Bank Charges
(6761
184,138)
{4,030)
(140}
(376}
(9,2261
(8731
179,8271
{1,8471
11561
117TI
13,612)
{823)
(762)
1394)
1558}
1251}
(1.288)
1119}
1162}
1372}
16461
{360)
{103)
1790}
1540}
16221
{2001
11,3111
1821
120)
162)
{783)
(390}
(971
{103,4631
(92,330)
Total r950urces expended
{103,4631
(92.3301
Net Income
5h86
407
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This page doe8 not form parl of the statutory flnanclal statements