TREVERBYN COMMUNITY TRUST Annual Report 2022- 2023
TREVERBYN COMMUNITY HALL:
The Hall has been a hive of activity in the past year keeping the team busy. Crisis support continues to be a top priority for the Trust, With funding from Volunteer Cornwall The Hall opened its doors as a Warm Hub, offering support services a place to work from whilst visitors come to seek support in utilities, CAB services, Debt and Mental Health support. Whilst at The Hall visitors can access food support, clothing, crisis grants and advice from experienced staff. Room hire has increased this past year with the NHS, Homestart Kernow and other organisations having regular main hall hire. All these organisations were impressed with the hall, staff, volunteers and how much we have to offer.
The Community Larder since moving from its base in Roche has continued to be in demand, the team have worked with volunteers ensuring food support reaches as many people as it can. Community mobile larder visitors stand at 3324 so far this year and surplus food collected from supermarkets stands at over 47kg since March 27th 2023. Our volunteers continue to help with all apsects of the Larder, engaging with visitors to make them feel at ease when visiting. The new food shop in reception and on the community larder van selling non-perishables at £3.00 for 6 items has been welcomed by many visitors and continues to be used weekly.
Activities and events are on the increase, The team worked hard and jointly with St Peters Church, Treverbyn Academy and Treverbyn Village Show bringing back the annual fundraiser Trevfest. Although wet and windy the day was a sucess, broadcasted through St Austell Bay Radio in their partnership with chaos radio. Staff, Volunteers and organisations had their say in interviews showcasing their organisations and projects. Meal nights such as a Mexican evening and Herritage and Hope gave an opportunity to engage with the community and volunteers, attracting 40 people sharing great food, stories, vision for the future and playing games of a past era. Social activities are an integral part of TCT ethos espically important with many people in the community suffering isolation and loneliness. We are planing more of these evenings for the coming year.
VOLUNTEERS: This year as ever, our volunteers at the hall have been amazing, supporting us on the community larder, reception, greenspace, gardening, café, events and workshops. We currently have 60 volunteers supporting us in these areas and could not deliver these without them. The trusts policies have recently been reviewed and have now been finalised. We therefore will be doing a group induction/volunteer get together with all our volunteers very shortly and welcome new volunteers to join us.
Staff – The small team have been busy keeping initiatives running and pre-empting future needs. We’d find it impossible without our phenomenal volunteers! Volunteer presence has been an incredibly helpful constant throughout the year and regular help on reception, café, community larder, events repair van, team building days, greenspace, maintenance, men’s shed and Art Club.
GRANTS-
Lidl funding now secured, the team have plans to improve the Kitchen with an extractor hood, Grill, new shelves, outdoor cooking facilities and equipment enabling the kitchen to reach its full potential. We hope to have cooking sessions, provide catering for events and workshops generating income for TCH, and have the cafe open on more days serving the community with a safe social space.
TIME AFTER TIME - Repair cafe
Mobile Repair Cafe on RLV – Since its high profile beginning in May at the Eden projects ‘Volunteer for Communities’ weekend, the Hubbub VMO2 ‘TimeAfterTime’ Mobile Repair Café in the RLV has visited 21 locations. Of these the West of England Steam Rally was a highlight. Halfway through this 12month project we have reached 968 people with 80 volunteer hours, fixed 45 items (from an ebike to a PS3) and seen the FairPhone taken apart and reassembled 116 times. The project has been on Radio Cornwall twice, once live, Chaos radio during TrevFest and in the Cornish Guardian. The project is now halfway through and future plans include tool kits for new village repair cafes e.g. Trewoon, St Dennis, Probus and Tregony. An awning has also now been fitted by WildEarthCampers to season extend the repair service and other functions of the Really Lovely Van.
COOLABRATIVE GROWING
The Collaborative Growing Project has been running since February this year. The aim of the project is to bring locals together in the production of vegetables, fruits and herbs using organic & no-dig methods.
To date we have engaged with 16 people aging from 4 to over 70yrs in every aspect of food growing from seed sowing to harvesting. The produce has supplemented the Commuunity Larder and The Hall’s kitchen when peparing and cooking meals for activities and events. In each session there is plenty of discussion and shared learning that goes on around topics such as pests, soil health, plant health, plant support. The sessions are always fun and relaxed. Spin off projects from this include the Treverbyn Autumn show where we plan to run workshops including food preservation methods.
Our future plans include increasing the growing season through undercover production.
GREENSPACE
Greenspace has seen the usual fun and reliable workforce keeping the grounds in order and looking and functioning well. The pristine entrance is due in no small part to Steven’s professional wielding of his new pressure washer. The veg patch is 10cm deeper all over due to 2 Compost donations from the GreenWaste Company totalling 4.6 tons. Half delivered by Ben Sanders, thank you! An unexpected benefit of hosting Repair Cafés in pub carparks has been their donations of inoperable stainless-steel units for our Community Garden thank you Probus and Trewoon.
TEAM BULIDING OPPOTUNITIES
Team Building Days – Both the community Garden and 5Acres have seen the start of a hopefully growing initiative – Outdoor and Nature based team building days. Cornwall Council Housing blitzed the garden to do list with gravel and woodchip shifting as well as weeding and wood splitting. Many hands made work light and entertaining. For the NHS CMHT Josh and I put on Tree planting, Natural Art and Survival fire lighting over at 5Acres.
REALLY LOVLEY VAN –
Minorca Lane trips on Mondays with Bugle Library of Things have seen a wonderful array of useful homely items, homemade cakes/light-bites and the idea of digital access/ WEEE repair brought to residents. Hi9 have been present on several occasions showcasing and test running their development of ChatAssist and the application of AI for social concern in general.
ART CAFE
Art Cafe is a weekly creative art group.
We welcome everyone to participate in our weekly art activities whether you have experience in art or not .
We provide a safe space for individuals to make friends and have fun .
Art activities include painting ,drawing ,puppet making , sculpture making ,paper mache ,shadow puppetry, cave painting with ochre ,flower pounding , body painting ,collage making ,sculpture making with willow.
It s all about just being you and having a go we put an emphasis on art as a process providing the help and support for individuals to create in their own unique way.
We are commited to being as sustainable and environmental as possible using art materials donated by the local community and upcycling many unrecyclable items so far the wackiest have included COVID face shields for projection storytelling session. Throughout the summer months and as much as possible sessions have taken place outside in the Green space area.
Art is all around us in the natural world and so the changing seasons have influenced sessions.
We have formed a collaboration with the Manshed group.
Collaborative art sessions include cave painting with ochre and upcycling an old tent since this summer many people have painted onto the tent which we hope in the spring to use as an extra space to creative under .
Future projects include a collaborative community Action Painting session art,painting assault course .
THE GREAT OUTDOORS
Since September 2022, we have run 16 fortnightly walks across
Dartmoor and Cornwall, engaging 59 young people in total. In November, we became the only DofE licenced community group in Cornwall. In January, we ran a 5-day residential at YHA Dartmoor and introduced family walks, engaging 47 individuals in the John Muir scheme. In April, we ran our first ever 35-mile team in the Army’s Ten Tors Challenge, followed by Bronze and Silver DofE expeditions for 24 young people this summer as well as sessions with Porthpean Outdoors and tall ship sailing days with Island Trust.
Changes to the volunteer team have lead TCT to re-evaluate the future of the Great Outdoors series, it is likely Ten Tors will not be offered but DofE and John Muri will continue under the lead of Nick Waitz who is experianced in outdoor and science education. A celebration event took place in October giving an opportunity to recognise the achievements of these young people.
For more information on both DofE and John Muir please contact nick@thehall.org.uk
ARTS
Over the last 12 months, in partnership with Hall for Cornwall, we have run 54 hours of arts workshops, visited 8 theatre shows, galleries or museums, offered work experience to 13 young people and enabled 25 to achieve or be working towards their Bronze or Silver Arts Awards. 51 young people in total engaged with these activities and it was also really lovely to have been able to have included families in some of the theatre trips too. We have had fantastic feedback from HfC on the progress of our young people and their general attitude to the Arts.
Treverbyn Community Trust
Treverbyn Road, Stenalees, St Austell PL26 8TL Tel: 01726 858657 email: info@thehall.org.uk web: www.thehall.org.uk Charity registration 1186284
Registered chanty number 1186284 Cornpany number CE019546 Treverbyn Community Trust CIO Report and Unaudited Accounts 30 June 2023
Treverbyn Community Trust CIO Independent Examiners's Report to the Trustees of TreveTbyn Community Trust We report on the accounts of the charity for the year ended 30 June 2023 which are set out on the following pages. Respective responsibilities of trustee and examiner The Iruslees are responsible for the preparation of the accounts. The truslees Consider that an audit is not required for this year under section 144121 of the Chants"es Act 2011 (the 2011 Act) and that an independent examination is needed. 11 is our responsibility to.. examine the accounts under section 145 of the 2011 Act, lo follow the procedures laid down in ihe general Directions given by the Charity Commission under section 14515llbl of the 2011 Act", and lo state whether particular matters have come to our attention. Basis of independent examinerfs report Our examination was carried out in accordance with the general Directions given by the Charity Commission_ An examination includes a review of the accounbng records kept by the charity and a comparison of the account5 presented with those records. It al Includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and conseqijenlly no opinion is given as lo whether the accounts present 'Irue and fair viev/ and the report is limited lo those matters set out in the next statement. Independent examiner's statement In connection with our examination, no matter has come to our attention.. 111 which gives us Teasonable cause to believe that In any material respect the requirements". lo keep accounb'ng records in accordance with section 130 of 'the Charities Act 2011". and lo prepare a¢count5 which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been mel". or 121 to which, In our opinion, attention should be drawn in order to enable a proper understanding of the account5 to be reached. Bennett Jones & Co Chartered Accountants 22 Victoria Road Sl Auslell Cornw311 PL25 4QD
Treverbyn Community Trust cio Statement of Financial Activities for the year ended 30 June 2023 Unrestricted Funds Restricted Funds Total 2023 Total 2022 Incoming resources Voluntary income." Donations and grants Capital grant released 14.227 97.311 28,432 111,538 28.432 231,110 28.432 Activities for generating funds.. Fundfftising 8¢b'vilies Investment income 1,875 1.875 115 Charitable activities.. Hall fees. cafe income etc 51,626 51,626 40,151 Total incoming resources 67,728 125.743 193.471 299,808 Resources expended Cost of generating funds 5,495 1,6Tr) 7,095 2.750 Charitable activities 86.422 122.022 208,454 292.498 GOvern2n costs 116 2,121 2,227 4,774 Total resource5 expended 92.033 125,743 217.776 300,022 Net incoming resources before other recognised gains 124.3051 124.3051 12141 Transfer in from Treverbyn Community Hall 30.447 Net movement in funds 124.3051 124,3051 30,233 Reconciliation of Funds Total Funds brought fotward 161.333 161,333 131,100 Total Funds carried forward 137.028 137,028 161,333
Treverbyn Community Trust CIO Registered charity number: Company number: Balance Sheet as at 30 June 2023 1186284 CE019546 Notes 2023 2022 Fixed assets Tangible assets 285.027 310,342 Current assets Debtors Cash al bank and in hand 20.563 187.672 208.235 6,819 231.002 237,821 Creditors.. amounts falling due within one year 183.4771 185,6421 Net Current assets 124,758 152.179 Total assets less current liabilities 409,785 462,521 Creditor5= amounts falling due after more than one year 1272,757) 1301,1881 Net assets 137.028 161.333 Capital and reseNes Unrestricled funds 137.028 161,333 Total funds 137.028 161,333 The trustees are satisfied that the charity is entitled to exemption from the requirernenl to obtain an audit under section 477 of the Companies Act 2006. There has been no requirement for the charity to obtain an audit in accordan with section 476 of the Act. The trustees acknowledge their responsibilities for cornplying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. Trustee Approved by the board on
Treverbyn Community Trust CIO Notes to the Accounts for the year ended 30 June 2023 Accounting policies Basis of preparation The Iinancial statements have been prepared in accordance with Accounting and Reporting by Charities"Slalemenl of Recommended Practice applicable lo charities preparing their accounts in accordance wlh the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 lelleclive 1 January 20151 (Charities SORP IFRS 10211, the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 and the Charitse5 Act 2011. Fund accounting Unreslricled funds are available for use at the discretion of the tnjstees in furtherance of the general objectives of the charity. Designated funds are unreslriGted funds eaimarked by the Managemenl Committee for a particular purpose Reslricled funds are subjected to restricts.ons on their expenditu imposed by the donor or through terms of an appeal. Incoming resources All incoming resources are included in the statement of financial acbvities when the charity is entitled lo the Income and the amount can be quantified with reasonable accuracy. The following specific policies are 8pplied to particular categories of income.. Voluntary income is received by way of grants, donations and gifts and is included in full in the Staternent ol Financial Act"vibes when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity. are recognised when the chartty becomes unconditionally entitled to the grant. Donated services and facilities are inclurJed at the value to the charity where this can be quantified. The value ol services provided by volunteers has not been included in these accounts. Investrnent Income Is Included when receivable. Incoming resources from charitsble trading activity are accounted for when earned. Incoming sOurceS Irom grants. where Telaled lo perforrnan and specific deliverables, are accounted for as the chanty earns the right to consideration by ils performance. ResourGes expended Expenditure Is recognised on an accrual basis as 2 liabillty is incurred Expenditure includes any VAT which cannot be fully recovered, and 15 reported as part of the expenditure lo which it relates". Costs of generating ftjnds comprise the costs assctialed with attracting voluntary income and the costs of trading for fundra1s1ng purposes. Ch8rilable expenditure comprises those costs incurred by the chaty in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such actsvib"e5 and those costs of an indirect nature necessary to support them. Governance costs include those costs associated with meeting the consb"tutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic Management of the charity. A51 costs are allocated betren the expenditure categories of the Statement of Fillancial Activitie5 on a basi5 designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, othets are apportioned on an appropriate basis.
Treverbyn Community Trust cio Notes to the Accounts for the year ended 30 June 2023 Tangible fixed assets Tangible fixecl assets are measured at cost less accumulative depreciation and any a¢¢umulalive impairment1055es. Depreciation is provided on all tangible fixed assets, other than freehold land, al rates calculated lo write off the cost. less eslimaled residual value. of each asset evenly over its expected useful life, as follows.. Leasehold land and building irnprovemen15 Plant and machinery Motor vehicles over Ihe remaining temi of the lease over 3 years over 5 years DebtoFs Short term debtors are measured at transacb.on price (which is usually the Invol pricel, less any impairment losses for bad and doubttul debts. Loans and other financial assets are initially recognised at Iransaotion price Including any transaction costs and subsequendy Measured at amortised cost determined using the effeGtive interest method, less any impairment105ses for bad and doubtful debts. Creditors Short term creditors are measured at transaction pri (which is usually the invoice pricel. Loans and other financial liabilities are Initially recognised at Iransacbon price net of any Iran53Ctioo costs and subsequently measured at amorttsed cost detemiined using the effective interest rnethod. Provisions Provisions lie liabilities of uncertain liming or amount) are recognised when there is an obligation al the reporting date as a result of a past event, il is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be eslimaled reliably. Pensions Contributions to defined contribution plans are expensed in the period to which they relate.
Treverbyn Community Trust CIO Notes to the Accounts for the year ended 30 June 2023 2 Tangible fixed assets Building improvements Plant and rnachinery etc Motor vehicles Total Cost At 1 July 2022 Additions 324,752 18,037 88.479 8,262 96,741 431,268 8,262 439,530 At 30 June 2023 324.752 18,037 Depreciation At 1 July 2022 Charge for the year AI 30 June 2023 86,960 10,476 97,436 12,798 3.951 16,749 21,168 19.150 40.318 120,926 33,577 154,503 Net book value At 30 June 2023 227,316 1,288 56.423 285,027 AI 30 June 2022 237,792 5,239 67.311 310.342 Debtors 2023 2022 Trade debtors Other debtors 19.501 1,062 20.563 1.496 5,323 6,819 4 Creditors.. amounts falling due within one year 2023 2022 Trade creditors Grants received in advance Deposits received In advance 3.594 78,725 1,158 83,477 5,298 79,969 375 85.642 Grants received in advance refer5 to grant funding applied for and received by the end of the year but not yel expended on the particular projecl. 5 Creditors-. amounts falling due after one year 2023 2022 Balance of capital grant 272.757 301,188
Treverbyn Community Trust CIO Notes to the Accounts for the year ended 30 June 2023 Designation of funds 2023 2022 Provision for future maintenance and improvements Provision lor salaries 10,000 37,000 10,ODO 37,ODO At 30 June 2023 47,000 47,000 These funds form part of Unrestricted Reserves on the Balance Sheet Reslricled Funds do not fomi part of the charity reserves al pent Any specific grants applied for and received, bul not wholly spent at the Balance Sheet date will be requir for defin spending in the subsequent accounts'ng period and as such are dEsclosed as part of Credilois". Amounts falling due within one year. 7 Other information Treverbyn Community Trust is a Chatitable Incorporated Organisation and 15 based at Treverbyn Road. Trovorbyn. near Slenalees PL26 8TL in Cornwall. 11 is registered at Companies House in England & Wales and also with the Charity Commission.
Treverbyn Community Trust cio Notes to the Accounts for the year ended 30 June 2023 8 Total resources expended 2023 2022 Costs directly allocated to activities Cafe purchases Weekly bulk food purchases Food bag costs and consumables Activity costs Project delivery Crisis grant Repair calé Camping costs Newsletter costs Staff training and welfare Uniform and protective clothing Rent and rates Light 2nd heat Garden expenses Cleaning and waste removal Insurance Software Repairs and maintenance Depreciation Accountancy fees 5,109 5,109 2,226 12,843 4.032 2.234 1,358 2.234 1,358 2,839 2.024 28,478 2,952 2.024 2,783 2.783 1,115 3.296 1.098 12,142 8.479 116 1,132 2.235 1,693 3,959 31,925 3,186 3.871 239 2,745 4.710 2,431 926 3.657 2.555 7.730 33,577 3,370 3,871 239 2,745 4,710 2.431 926 3,657 2.555 7,730 33.577 3,400 30 Support costs allocated to activities Wages and salaries Session staff Temporary staff and recruttrnent Volunteer expenses Travel and subsistence Van ILJnning cost5 Telephone Postage Stationery and prinb.ng Subscriptions and licences Bank ch3rge5 Interest payable Fundraising consultants Advertising Sundry 1,600 90.555 14.220 1.600 93,755 14,220 145,459 14,809 70 2,185 1,774 4,413 1,264 71 1,421 177 156 8,732 1.368 3.809 697 22 1,219 2.638 8,732 1,368 3,809 774 24 1,540 2,638 187 10 5.495 1,429 63 321 187 10 5,495 1.429 63 5,850 1,466 7.095 208.454 2.227 217,776 300,022
Treverbyn Community Trust CIO Detailed profit and loss account for the year ended 30 June 2023 2023 2022 Income Revenue grants Capital grant released Acb"vilies General donations Serviced room use Luvly van hire Cafe Charity shop and Food Bag sales Renewable Heal Incentive income Sales discounts 97.311 28.432 9.974 14.227 30,619 292 4.266 7,752 743 {2,0201 191,596 222.624 28,432 3.926 8,486 25,259 2.710 7,856 1,782 11.3821 299,693 Direct costs Cafe purchases Weekly bulk food purchases Food bag costs Activity CDSIS Projecl delivery Crisis grant Repair café Carriping costs Van running costs Newsletter costs 5.109 2,226 12,843 4,032 2.234 1,358 2.839 2,024 28,478 2,952 2,783 3.809 4.413 1.115 56,059 21,700 Administrative expenses Employee costs". Wages and salaries Session staff Temporary staff and recruittnent Staff training and welfare Uniform and protective clothing Volunteer expenses Travel and subsisten 93,755 14,220 145,459 14,809 70 3.296 1,098 2,185 1,774 168,691 3.871 239 8,732 1,368 122,185 Premises costs.. Rent and rates Light and heal Garden expenses Wa51e mOVal and cleaning 2,745 4,710 2.431 926 12,142 8,479 116 1,132
Treverbyn Community Trust CIO Detailed profit and loss account for the year ended 30 June 2023 2023 2022 General adminislralive expenses.. Telephone and *ax PDSt2ge Slalionery and printing Subscriptions and licenS Bank charges Insurance Softrware Repairs and maintenance Depreciation Sundry expenses 774 24 1.540 2,638 187 3.657 2,555 7.730 33,577 63 52,745 1,264 71 1.421 177 156 2.235 1.693 3.959 31.925 1.466 44,367 Legal and professional c05ts". AccoLJntancy fees Fundraising consultants Advertising and PR 3.400 5,495 1.429 10,324 3,186 5.850 9,036 196.066 243.963
Registered chanty number 1186284 Cornpany number CE019546 Treverbyn Community Trust CIO Report and Unaudited Accounts 30 June 2023
Treverbyn Community Trust CIO Independent Examiners's Report to the Trustees of TreveTbyn Community Trust We report on the accounts of the charity for the year ended 30 June 2023 which are set out on the following pages. Respective responsibilities of trustee and examiner The Iruslees are responsible for the preparation of the accounts. The truslees Consider that an audit is not required for this year under section 144121 of the Chants"es Act 2011 (the 2011 Act) and that an independent examination is needed. 11 is our responsibility to.. examine the accounts under section 145 of the 2011 Act, lo follow the procedures laid down in ihe general Directions given by the Charity Commission under section 14515llbl of the 2011 Act", and lo state whether particular matters have come to our attention. Basis of independent examinerfs report Our examination was carried out in accordance with the general Directions given by the Charity Commission_ An examination includes a review of the accounbng records kept by the charity and a comparison of the account5 presented with those records. It al Includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and conseqijenlly no opinion is given as lo whether the accounts present 'Irue and fair viev/ and the report is limited lo those matters set out in the next statement. Independent examiner's statement In connection with our examination, no matter has come to our attention.. 111 which gives us Teasonable cause to believe that In any material respect the requirements". lo keep accounb'ng records in accordance with section 130 of 'the Charities Act 2011". and lo prepare a¢count5 which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been mel". or 121 to which, In our opinion, attention should be drawn in order to enable a proper understanding of the account5 to be reached. Bennett Jones & Co Chartered Accountants 22 Victoria Road Sl Auslell Cornw311 PL25 4QD
Treverbyn Community Trust cio Statement of Financial Activities for the year ended 30 June 2023 Unrestricted Funds Restricted Funds Total 2023 Total 2022 Incoming resources Voluntary income." Donations and grants Capital grant released 14.227 97.311 28,432 111,538 28.432 231,110 28.432 Activities for generating funds.. Fundfftising 8¢b'vilies Investment income 1,875 1.875 115 Charitable activities.. Hall fees. cafe income etc 51,626 51,626 40,151 Total incoming resources 67,728 125.743 193.471 299,808 Resources expended Cost of generating funds 5,495 1,6Tr) 7,095 2.750 Charitable activities 86.422 122.022 208,454 292.498 GOvern2n costs 116 2,121 2,227 4,774 Total resource5 expended 92.033 125,743 217.776 300,022 Net incoming resources before other recognised gains 124.3051 124.3051 12141 Transfer in from Treverbyn Community Hall 30.447 Net movement in funds 124.3051 124,3051 30,233 Reconciliation of Funds Total Funds brought fotward 161.333 161,333 131,100 Total Funds carried forward 137.028 137,028 161,333
Treverbyn Community Trust CIO Registered charity number: Company number: Balance Sheet as at 30 June 2023 1186284 CE019546 Notes 2023 2022 Fixed assets Tangible assets 285.027 310,342 Current assets Debtors Cash al bank and in hand 20.563 187.672 208.235 6,819 231.002 237,821 Creditors.. amounts falling due within one year 183.4771 185,6421 Net Current assets 124,758 152.179 Total assets less current liabilities 409,785 462,521 Creditor5= amounts falling due after more than one year 1272,757) 1301,1881 Net assets 137.028 161.333 Capital and reseNes Unrestricled funds 137.028 161,333 Total funds 137.028 161,333 The trustees are satisfied that the charity is entitled to exemption from the requirernenl to obtain an audit under section 477 of the Companies Act 2006. There has been no requirement for the charity to obtain an audit in accordan with section 476 of the Act. The trustees acknowledge their responsibilities for cornplying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. Trustee Approved by the board on
Treverbyn Community Trust CIO Notes to the Accounts for the year ended 30 June 2023 Accounting policies Basis of preparation The Iinancial statements have been prepared in accordance with Accounting and Reporting by Charities"Slalemenl of Recommended Practice applicable lo charities preparing their accounts in accordance wlh the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 lelleclive 1 January 20151 (Charities SORP IFRS 10211, the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 and the Charitse5 Act 2011. Fund accounting Unreslricled funds are available for use at the discretion of the tnjstees in furtherance of the general objectives of the charity. Designated funds are unreslriGted funds eaimarked by the Managemenl Committee for a particular purpose Reslricled funds are subjected to restricts.ons on their expenditu imposed by the donor or through terms of an appeal. Incoming resources All incoming resources are included in the statement of financial acbvities when the charity is entitled lo the Income and the amount can be quantified with reasonable accuracy. The following specific policies are 8pplied to particular categories of income.. Voluntary income is received by way of grants, donations and gifts and is included in full in the Staternent ol Financial Act"vibes when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity. are recognised when the chartty becomes unconditionally entitled to the grant. Donated services and facilities are inclurJed at the value to the charity where this can be quantified. The value ol services provided by volunteers has not been included in these accounts. Investrnent Income Is Included when receivable. Incoming resources from charitsble trading activity are accounted for when earned. Incoming sOurceS Irom grants. where Telaled lo perforrnan and specific deliverables, are accounted for as the chanty earns the right to consideration by ils performance. ResourGes expended Expenditure Is recognised on an accrual basis as 2 liabillty is incurred Expenditure includes any VAT which cannot be fully recovered, and 15 reported as part of the expenditure lo which it relates". Costs of generating ftjnds comprise the costs assctialed with attracting voluntary income and the costs of trading for fundra1s1ng purposes. Ch8rilable expenditure comprises those costs incurred by the chaty in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such actsvib"e5 and those costs of an indirect nature necessary to support them. Governance costs include those costs associated with meeting the consb"tutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic Management of the charity. A51 costs are allocated betren the expenditure categories of the Statement of Fillancial Activitie5 on a basi5 designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, othets are apportioned on an appropriate basis.
Treverbyn Community Trust cio Notes to the Accounts for the year ended 30 June 2023 Tangible fixed assets Tangible fixecl assets are measured at cost less accumulative depreciation and any a¢¢umulalive impairment1055es. Depreciation is provided on all tangible fixed assets, other than freehold land, al rates calculated lo write off the cost. less eslimaled residual value. of each asset evenly over its expected useful life, as follows.. Leasehold land and building irnprovemen15 Plant and machinery Motor vehicles over Ihe remaining temi of the lease over 3 years over 5 years DebtoFs Short term debtors are measured at transacb.on price (which is usually the Invol pricel, less any impairment losses for bad and doubttul debts. Loans and other financial assets are initially recognised at Iransaotion price Including any transaction costs and subsequendy Measured at amortised cost determined using the effeGtive interest method, less any impairment105ses for bad and doubtful debts. Creditors Short term creditors are measured at transaction pri (which is usually the invoice pricel. Loans and other financial liabilities are Initially recognised at Iransacbon price net of any Iran53Ctioo costs and subsequently measured at amorttsed cost detemiined using the effective interest rnethod. Provisions Provisions lie liabilities of uncertain liming or amount) are recognised when there is an obligation al the reporting date as a result of a past event, il is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be eslimaled reliably. Pensions Contributions to defined contribution plans are expensed in the period to which they relate.
Treverbyn Community Trust CIO Notes to the Accounts for the year ended 30 June 2023 2 Tangible fixed assets Building improvements Plant and rnachinery etc Motor vehicles Total Cost At 1 July 2022 Additions 324,752 18,037 88.479 8,262 96,741 431,268 8,262 439,530 At 30 June 2023 324.752 18,037 Depreciation At 1 July 2022 Charge for the year AI 30 June 2023 86,960 10,476 97,436 12,798 3.951 16,749 21,168 19.150 40.318 120,926 33,577 154,503 Net book value At 30 June 2023 227,316 1,288 56.423 285,027 AI 30 June 2022 237,792 5,239 67.311 310.342 Debtors 2023 2022 Trade debtors Other debtors 19.501 1,062 20.563 1.496 5,323 6,819 4 Creditors.. amounts falling due within one year 2023 2022 Trade creditors Grants received in advance Deposits received In advance 3.594 78,725 1,158 83,477 5,298 79,969 375 85.642 Grants received in advance refer5 to grant funding applied for and received by the end of the year but not yel expended on the particular projecl. 5 Creditors-. amounts falling due after one year 2023 2022 Balance of capital grant 272.757 301,188
Treverbyn Community Trust CIO Notes to the Accounts for the year ended 30 June 2023 Designation of funds 2023 2022 Provision for future maintenance and improvements Provision lor salaries 10,000 37,000 10,ODO 37,ODO At 30 June 2023 47,000 47,000 These funds form part of Unrestricted Reserves on the Balance Sheet Reslricled Funds do not fomi part of the charity reserves al pent Any specific grants applied for and received, bul not wholly spent at the Balance Sheet date will be requir for defin spending in the subsequent accounts'ng period and as such are dEsclosed as part of Credilois". Amounts falling due within one year. 7 Other information Treverbyn Community Trust is a Chatitable Incorporated Organisation and 15 based at Treverbyn Road. Trovorbyn. near Slenalees PL26 8TL in Cornwall. 11 is registered at Companies House in England & Wales and also with the Charity Commission.
Treverbyn Community Trust cio Notes to the Accounts for the year ended 30 June 2023 8 Total resources expended 2023 2022 Costs directly allocated to activities Cafe purchases Weekly bulk food purchases Food bag costs and consumables Activity costs Project delivery Crisis grant Repair calé Camping costs Newsletter costs Staff training and welfare Uniform and protective clothing Rent and rates Light 2nd heat Garden expenses Cleaning and waste removal Insurance Software Repairs and maintenance Depreciation Accountancy fees 5,109 5,109 2,226 12,843 4.032 2.234 1,358 2.234 1,358 2,839 2.024 28,478 2,952 2.024 2,783 2.783 1,115 3.296 1.098 12,142 8.479 116 1,132 2.235 1,693 3,959 31,925 3,186 3.871 239 2,745 4.710 2,431 926 3.657 2.555 7.730 33,577 3,370 3,871 239 2,745 4,710 2.431 926 3,657 2.555 7,730 33.577 3,400 30 Support costs allocated to activities Wages and salaries Session staff Temporary staff and recruttrnent Volunteer expenses Travel and subsistence Van ILJnning cost5 Telephone Postage Stationery and prinb.ng Subscriptions and licences Bank ch3rge5 Interest payable Fundraising consultants Advertising Sundry 1,600 90.555 14.220 1.600 93,755 14,220 145,459 14,809 70 2,185 1,774 4,413 1,264 71 1,421 177 156 8,732 1.368 3.809 697 22 1,219 2.638 8,732 1,368 3,809 774 24 1,540 2,638 187 10 5.495 1,429 63 321 187 10 5,495 1.429 63 5,850 1,466 7.095 208.454 2.227 217,776 300,022
Treverbyn Community Trust CIO Detailed profit and loss account for the year ended 30 June 2023 2023 2022 Income Revenue grants Capital grant released Acb"vilies General donations Serviced room use Luvly van hire Cafe Charity shop and Food Bag sales Renewable Heal Incentive income Sales discounts 97.311 28.432 9.974 14.227 30,619 292 4.266 7,752 743 {2,0201 191,596 222.624 28,432 3.926 8,486 25,259 2.710 7,856 1,782 11.3821 299,693 Direct costs Cafe purchases Weekly bulk food purchases Food bag costs Activity CDSIS Projecl delivery Crisis grant Repair café Carriping costs Van running costs Newsletter costs 5.109 2,226 12,843 4,032 2.234 1,358 2.839 2,024 28,478 2,952 2,783 3.809 4.413 1.115 56,059 21,700 Administrative expenses Employee costs". Wages and salaries Session staff Temporary staff and recruittnent Staff training and welfare Uniform and protective clothing Volunteer expenses Travel and subsisten 93,755 14,220 145,459 14,809 70 3.296 1,098 2,185 1,774 168,691 3.871 239 8,732 1,368 122,185 Premises costs.. Rent and rates Light and heal Garden expenses Wa51e mOVal and cleaning 2,745 4,710 2.431 926 12,142 8,479 116 1,132
Treverbyn Community Trust CIO Detailed profit and loss account for the year ended 30 June 2023 2023 2022 General adminislralive expenses.. Telephone and *ax PDSt2ge Slalionery and printing Subscriptions and licenS Bank charges Insurance Softrware Repairs and maintenance Depreciation Sundry expenses 774 24 1.540 2,638 187 3.657 2,555 7.730 33,577 63 52,745 1,264 71 1.421 177 156 2.235 1.693 3.959 31.925 1.466 44,367 Legal and professional c05ts". AccoLJntancy fees Fundraising consultants Advertising and PR 3.400 5,495 1.429 10,324 3,186 5.850 9,036 196.066 243.963