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AGM Treverbyn Community Trust 2025 – Annual Report
Note from Chairperson
As the majority of you will be aware this has been the most challenging year for the Trust, where difficult decisions had to be made and our survival was in question.
For many years, the majority of our staff salary and community activity costs had been grant-funded. We had been fairly successful in gaining funding, especially during Covid and the two years that followed. However, in early 2024, we recognised that our grant funding was reducing and that the staff needed more support in
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applying for grants, particularly when it came to obtaining longer-term, more strategic grants that offered core funding for staff.
Initiatives were put in place, but despite applying for numerous large grants, there was extremely stiff competition. As a result, the Trust only received £7,495 during the period July 2024 to February 2025. In that same period, grant applications with a total value of £944,742 were rejected. This led to a severe and devastating impact on our finances.
As a result in January 2025, the Board of Trustees had to make some extremely difficult decisions. We carefully considered the Trust’s finances and recognised that we could no longer employ our staff and keep the Hall running. We, therefore, and with great reluctance, had to make the decisions to pause all staff led activities from February and give redundancy notices to our staff. This was an extremely sad time as many of the staff had worked with us for a number of years. After taking relevant legal advice, all staff were issued with formal redundancy notices and left in March. At the end of that month, they all received their statutory redundancy payments. I would like to take this opportunity to thank Amanda, Jen, Nick and Julia for their hard work over many years.
As a Board of Trustees, we had to quickly look at how, with the funds we still had available, we could continue to keep the Hall running for independent activities and hire. In mid-March Trustees took over the day-to-day management and running of the Hall. This included dealing with all bookings, hires, maintenance, finance and policies and processes that are required for a village hall to run successfully.
We have made some really positive steps thanks to the skills and dedication of the Trustees. Donald continues to remain as our Treasurer and now runs all day-to-day finances as well. With thanks to a donation from Imerys received in May and our IT whizz Tony, we have introduced Hallmaster, an online booking system which makes booking much easier for customers. We also have an updated website, thehall.org.uk, which includes a button where people can make a donation through our Justgiving page. Caroline now manages our small but mighty group of volunteers who run the weekly micro-library and are making a fantastic effort at putting on new events. Jane Leopold manages all booking and phone inquiries through the Hall phone and email. Jane Cox continues as secretary and runs our Facebook page, while also being our designated Bingo caller. Doug continues to help with his DIY skills, supporting our 3 acres site. Shaun regularly opens the hall to hirers and is our ‘eyes and ears’ as he walks the dog. And David keeps us on the straight and narrow by leading on our insurance and engagement with the church. In amongst these wonderful trustees is me who helps with overall management of the Trust. Thank you, fellow Trustees, for the support you have given me over the last year.
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Sadly, we have not yet been able to re start any activities that required staff input. However, Greenspace continues to be led by Nick in his own capacity, for which we are extremely grateful, and the Treverbyn Toddlers group have been able to continue thanks to independent donations and fee increases. The Walking Group – One Foot in the Clays – also continues, with membership fees being kindly donated to the Hall.
Our principal source of income is now Hall hire fees, and I am pleased to say, after some more marketing, more people are hiring the venue. This is helping ensure our financial sustainability.
The Board would like to express a huge “Thank You“ for the continuing support of our regular hirers. These include Tracie who runs Pilates and Kettle Bells, Kate with School of Dance, Sheila with Tai-chi, Barbara with dog training and Tami with the Treverbyn Toddlers. Over the summer, we also welcomed as a new regular hirer Bugle Youth Club.
We would also like to thank the small group of very loyal volunteers for their continuing support - we could not manage without you especially during our fundraising events - Nick and his team for looking after our outdoor spaces and Julia our nocturnal cleaner.
We believe that the really challenging times are over and that with everyone’s support we can hopefully have a bright future and can continue to be the Hall for All .
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2024-2025 Story
The purpose (charitable objects) of Treverbyn Community Trust (TCT) is to run a community hall and promote the provision of facilities for residents and improving conditions for them. Our aim is to foster a sense of community across Treverbyn and beyond, welcoming all with open arms.
Despite our most challenging year to date, we are pleased that as many independent activities as possible have continued to run over the last 12 months. Our volunteers have been key in keeping the Hall open, and we would like to thank all TCT volunteers, past and present, who have helped with the running of the Hall and activities. We would not have been unable to keep the Hall open since March without their support, dedication and enthusiasm.
In the absence of staff, all our volunteers have undergone a new induction process so that they feel confident in their role. They have completed safeguarding training which will be completed annually. Since August, four volunteers have received their Food and Hygiene Level 2 Certificate, with another four volunteers working through the course.
A small group of volunteers continue to offer their time to do general maintenance when needed and Nick and his amazing team help maintain our outside spaces. We are so very grateful for their effort and dedication.
One of the first activities that we restarted after the pause earlier on this year was the Treverbyn micro-library. Since April we have opened three times a week on Mondays 10:30-12pm, Wednesdays 9:30-11am, Thursdays 10:30-12pm - and we have added a further session on Tuesday afternoons during term time to coincide with the brand-new opening of our Community Café. We hope that parents and children from Treverbyn Academy will join us.
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Volunteers and trustees have had great training from Simon Welsh, the Cornwall Council librarian, and he visits once a month to change the books and bring books that have been ordered by library users. Cornwall Council have also very kindly allowed us to have the use of one of their tablets so both volunteers and visitors can use it to access the internet. There are always two friendly volunteers on duty for each session to make all users of the service feel very welcome. They also are just happy to have a chat with anyone who wants to just pop into the Hall at these times – Everyone is very welcome!
We’re also very excited about the recent opening of our Community Café. As one of the volunteers said “Surely much nicer to have cuppa and a piece of cake in the Hall, rather than wait in your car for your children to come out of school!” Fingers crossed it gets used as there a lot of delicious cakes being made by our lovely volunteers.
At the end of March, we formed a Fundraising Committee to help us raise much needed revenue. The first fundraiser was a Bingo evening in May which was really well attended and a great opportunity to meet so many people living our local area. This spurred us on to put on a Quiz night in June, which was also well attended and again a fantastic opportunity for the community to come together.
Our first car boot sale in July was unfortunately hampered by a road closure due to a water leak, which was such a shame as we had lots of people selling. Following further interest, we decided to put on another car boot sale in September, with a focus on equine items. Each of these events raised essential financial support for the Hall’s running costs.
We have more fundraising events for the rest of the year. A Bingo night planned for October and a Quiz night at the end of November to start the Christmas period off with some fun. Please do come along and support!
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We continue to promote Hall hire and we’re really pleased to have been able to provide the Hall to local residents, private and public organisations for a range of events and celebrations. We’ve also really pleased that there has been some interest in hiring out the Really Lovely Van.
As a team we are all dedicated in ensuring the Hall remains open for use by our local community. If you would like to join us as a volunteer, please let us know. And please come along to some of our events or help us with a donation.
Thank you everyone
Board of Trustees
Registered charity number 1186284 Company number CE019546 Treverbyn Community Trust cio Report and Unaudited Accounts 30 June 2025
Treverbyn Community Trust cio Indgpondant Examlners's Report to th• Trusteos of Trnvorbyn CommunSty Trust We report on the accounts of the charity for the year ended 30 June 2025 which are set out on the following pages. Respective responslbllltlos of trustee and oxamlnèr The IrLJStees are responsible for the preparation of the accounts. The Iruslees consider that an audit is not iequired for this year under section 144121 of the Charities Act 2011 Ilhe 2011 Act) and that an independent examination is needed. 11 is our responsibility to.. examine the accoun15 under section 145 of the 2011 Act., lo follow the procedures laid down in the 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. Bas1$ of Independent examlner's report Our examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparisori of the accounts presented with those fecords.11 also includes consideralion of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees Conrning any such matters. The procedures undertaken do not provide all the evidence that would be reqtjired in an audit and consequently no opinion is given as to whether the aCconIS present a 'Irue and fair view, and the report is limited to those matters set out in the next slalement. Independent examinorfs statèm&nt In connection wilh our examination, no matter has come to our attention.. {11 which gives us reasonabl& cause to believe that in any material respect the requirements.. to keep accounting records in ac¢ordance with section 130 of the Charities Act 2011: and lo prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been mel- or 2} lo which, in our opinlon, attention should be drawn in order to enable a proper understsnding of the accounts lo be reached. Bennett Jones & Co Chartered Accountants 22 Victoria Road St Auslell Cornwall PL25 4QD if ILO .{Dalel
Treverbyn Communlty Trust cio Statement of Flnan¢ial Activities for the year ended 30 June 2025 Unrostricted Funds Restricted Funds Total 2025 Total 2024 Incomlng re$¢urces Volunlary income.. Donations and grants Capital giant released 5.178 39,727 26,699 44,905 26,699 92,676 28,432 Activities forgenerating fvnds.. Ftjndraising activities Ir7veslmenl income 1,953 1,953 888 3.893 Chantable acliwties.. Hall fees, cafe Sncome etc 14,773 14,773 11,095 Total Incoming resources 22,792 66,426 89,218 136.096 RoUrceS expended Cost of g9nerating funds 11.000} 1.600 600 1,740 Charitable aclivilies 87.354 62.817 149,321 184,863 Governanc8 costs 857 2,009 3.716 2.949 Total resources gxpended 87,211 66,426 153,637 189,552 Ngt Incomlng resources before other racognlsed gains 164.419} 164.4191 153,456} Transfer in from Troverbyn Communlty Hall Net movement in funds 164.4191 {64,4191 153,456) Reconciliation of Funds Total Funds brought forward 83,572 83,572 137,028 Totsl Funds carrièd forward 19,153 19,153 83,572
Treverbyn Community Trust cio Registered charity number: Company number: Balance Sheet as at 30 June 2025 1186284 CE019546 Notes 2025 2024 Fixed assots Tangiblo assets 224,091 253,915 Current assets Debtors Cash al bank and in hand 5.153 34,364 39,517 4,164 127,130 131.294 Cr8dltors.' amounts falling du wSthln one yoar {26.829) 157,312) Net CUTrgnt assets 12,688 73,982 Total assets less current liabilities 236,779 327,897 Creditors: amounts falllng du• after morg than one year 1217,626) {244.3251 Net assgt8 19.153 83.572 CapStal and reservgs Unrestricted funds 19.153 83,572 Total funds 19,153 83.572 The Iruslees are satisfied that the charity is enlitted to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. There has been no requlremenl for the charity lo obtain an audit in accordance with section 476 01 the Act. The trustees acknowledge their responsibilities for complwng with the requirements of the Companies Act 2006 with respect lo accounting records and the preparation of accounts. Trustee Approved by the board on Date} ILgo ck(w o( Irusk
Treverbyn Communlty Trust CIO Noles to the Accounts for the year ended 30 June 2025 1 Accounting policie8 Basls of preparation The financial slalements have been prepared in accordance with Accounting and Reporting by Charilies.'Sialement of Recommended Practi¢¢ applicable lo charities preparing their accoLtnls in accordance with the Financial Reporting Standard applicable in tho UK and Republic of Ireland IFRS 1021 leffective 1 January 20151- (Charities SORP IFRS 1021}, the Financial Reporting Standard applicablè in the UK and Republic of Ireland IFRS f 021 and the Charities Act 2011. Fund accounting Unrestricted funds are available for use al the discretion of the Iruslees in furtheran of the general objeclivgs of the charity. Designated funds are unreslricled funds garmarked by the Management Committee for 8 particular purpose. Restricted funds are subjected lo reslriclions on their expenditure imposed by the donor or through terms of an appeal. Incoming r8source$ All incoming resources are included in the statement of financial activities when the charity is entiued to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.. Voluntary income is received by way of grants, donations and gifts and is included in full in tho Statement of Financial Activities when receivable. Grants. where enliuemenl is not conditional on the delivery of a specific performance by the Charity, are recognised when the charity becomes unconditionally enlilled to the grant. Donated services and facilities are included at the value lo the charity where this Can be quantified. The value of services provSded by volunteers has not been included in these accounts. Investment income is included when receivable. Incoming resources from charitable trading activity are accounted for when eamed. Incoming reSoUrS fr(Im grants. where related lo performance and specific deliverables, are accounted for as the charity earns the right lo consideration by ils performance. Rasourcgs expendgd Expenditure is recognised on an accrual basis as a liability is incuffed. ExpendiluTe includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which il ielales.. Costs of generating funds compriso the costs associated th attracting voluntary income and the costs of trading for fundraising purposes. Charitable expenditure comprisos those costs incurred by the charity in the delivery of ils activities and services for ils beneficiaries. It includes both costs that ¢an be allocated diredy lo such activities and those costs of an indirect naluTe necessary to SUPPDrt them. Governance costs include those costs associated with meeting the constitutional and stalulory requirements of the charity and include the audit fees and costs linked lo Ihe stralegic management of the charity. All costs are allocated belween the expenditure categories of the Ststement of Financial Activities on a basis designed to feflecl the use of the resource. Costs relating lo a particular activity are allocated direcuy, others are apportioned on an approprlate basis.
Treverbyn Community Trust CIO Notes to the Accounts for the year ended 30 June 2025 Tanglble flxed assets Tangible fixed assets are measured al Cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than fre8hold land, al rates calculated lo write off the cost, less estsmaled residual value, of each asset evenly over its expected useful life, as follows.. Leasehold land and building improvements Plant and machinery Motor vehicles over the remaining lemi of the leas8 over 3 years over 5 years Debtors Short term debtors are measured al transaction price (which is usually the invoice pricel, less any impairment losses for bad and doubrful debts. Loans and other financial assets are initially recognised at transaction price including any transaction c051s and subsequently measured al amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. Creditors Short term creditors are measured at transaction price (which is usually the invoice pricel. Loans and other financial liabilities are initially recognised al transaction prl¢e net of any transaction ¢osts and subsequently measured at amortised cost determined using the effective interest melhcxl. Provisions Provisions lie liabilities of uncertaln Ilming or amount} are recognlsed when there 15 an obligallon al the reporting dale as a result of a past event, il is probable that economic btrnefil will be transferred to sellle the obligation and the amount of the obligation can be estimated reliably. Pensions Contributions lo defined conlributton plans are expensed in the period lo which they relate.
Treverbyn Community Trust CIO Notes to the Accounts for the year ended 30 June 2025 2 Tanglble flxed assets Bulldlng improvemonts Plant and ma¢hlnery etc Motor vahiclas Total Cost At 1 July 2024 Disposals At 30 June 2025 324,752 18,037 96,741 118,350) 78,391 439,530 (18,350} 421,180 324,752 78.037 Depreclatlon At 1 July 2024 Charg6 for the year Disposals AI 30 June 2025 107,912 10,476 18,037 59.666 15.678 114,6801 60,664 185,615 26,154 114.6801 197,089 118,388 18.037 Net book value AI 30 June 2025 206,364 17,727 224.091 AI 30 Jung 2024 216,840 37,075 253,915 3 Debtors 2025 2024 Trade debtors Other debtors 5,153 4.038 126 5,153 4,164 4 Crodltors: amounts falllng due wtthln one yoar 2025 2024 Trade creditors Grants received in advance Deposits received in advanco Other tsxes and social security costs 2,811 17.258 1.400 5.360 26,829 7,290 47,490 1,158 1,374 57.312 Grants received in advance refers lo grant fLtndlng applied for and reiVed by the end of the year but not yel expended on the particular project. S Crodltors: amounts falling dug after ong year 2025 2024 Balance of capital grant 217,627 244,325
Treverbyn Community Trust CIO Notes to the Accounts for the year ended 30 June 2025 6 Deslgnatlon of funds Restricted Funds do not form part of the charity reserves al present. Any specific grants applied for and received, bul not wholly spent al the Balance Sheet dale will be required for defined spending in the subsequent accounting period and as such are disclosed as part of Creditors.. Amounts falling due within one year. 7 Other infomiatlon Treverbyn Community Trust 18 a Charitable Incorporated Organisalion at)d is based al Treverbyn Road, Treverbyn. near Stenalees PL26 8TL In Cornwall. 11 is registered at Companies House in England & Wales and also with the Charity Commission.
Treverbyn Communlty Trust CIO Notes to tho A¢¢ounts for the yaar ended 30 June 2025 8 Total resources expended 2025 2024 Costs dlrectly allocated to a¢tlvltles Cafe purchases Food larder costs Food bag costs and consumables Activity costs Project delivery Crisis grant Staff training and welfare Uniform and protective clothing Rent and rates Light and heat Garden expenses Cleaning and waste removal Insurance Software Repairs and maintenance Depreciation (Profilllloss of sale of asset Provision for bad debts Accountancy fees Solicitors fees Other legal and professional costs 2,114 1,011 275 233 542 1.190 275 2,114 1,011 275 233 542 1,190 275 3,802 6,731 1,428 1290) 1,024 1.190 419 1.195 5,764 882 1,463 2,659 3.504 5,472 31,112 439 4,167 415 1,453 1,297 2,597 2,371 26.154 13,8301 200 4,050 439 4,167 415 1,453 1,297 2,597 2,371 26,154 {3,8301 200 4,050 850 351 1.000 3.130 850 351 803 Support costs allocated to actlvltlos Wages and salaries Sesslon stsff Pensions Temporary staff and recruitment Volunteer expenses Travel and subsistence Van running costs Telephone Postage Slalionery and prtnling Subscriptions and licenS Bank charges Interest payable Fundraising consultants Advertising Sundry 1,600 89,819 10,278 1.600 93,019 10.278 80,508 19,685 120 1.416 601 6,233 799 60 1,865 1,179 139 247 308 2.352 585 247 308 2,352 650 65 302 302 226 85 463 {1,0001 160 393 226 85 463 {1,0001 140 1,077 39 160 393 600 149,321 3,716 153,637 189,552
Treverbyn Community Trust CIO Detailed profit and loss a¢count for the year ondad 30 June 2025 2025 2024 Income Revenue grants Capital grant released tivities General donations Serviced room use Luvly van hire Café and bar Charity shop and Food Bag sales Fundraising Renewable Heal Incontive income Sales discounts 39.727 26,699 1,186 5,178 10.212 658 2.147 415 1.953 1,134 19791 88,330 83,297 28,432 4.753 9.379 538 1,404 4,777 266 11,3261 132,203 Dlrect cost6 Cafe and bar purchases Fundraising ¢osts Food larder costs Aclwity costs Project delivery Crisis grant Van running costs 2.114 275 1,011 233 542 1.190 2,352 7,717 3,802 6.731 5,831 12901 1,024 6.233 23.331 Admlnlstratlve exp8ns•s EMoYee costs.. Wages and salari8s Session staff Temporary staff and recruilmenl Staff training and welfare Uniform and protective clothing Volunteer expenses Travel and subsislgnce 93,019 10,278 80,508 19.685 120 1,190 419 1.416 275 247 308 104,127 103.939 Premises costs.. Rent and rates Light and heat Gard8n expenses Waste removal and cleaning 439 4.167 415 1,453 6,474 1.195 5,764 1,463 9.304
Treverbyn Community Trust CIO Detailed profit and loss account for the year ondod 30 June 2025 2025 2024 General administrative expenses.. Telephone and inlernel Posiage Stationery and printing Subscriptions and licences Bank charges Insurance Software Repairs and mainlonance Depreciation (ProfityLoss of sale of assets Bad debts Sundry expenses 650 799 60 1,865 1,179 139 2.659 3,504 5,472 31,112 302 226 85 1,297 2,597 2,371 26,154 13,8301 200 393 30,445 1,000 39 47,828 Legal and professional costs.. Accountancy fees Solicitors fees Fundraising consullanls Advertising and PR Other leg81 and professional 4,050 850 {1.0001 160 351 4,411 3,130 140 1.077 803 5.150 145.457 166,221
Registered charity number 1186284 Company number CE019546 Treverbyn Community Trust cio Report and Unaudited Accounts 30 June 2025
Treverbyn Community Trust cio Indgpondant Examlners's Report to th• Trusteos of Trnvorbyn CommunSty Trust We report on the accounts of the charity for the year ended 30 June 2025 which are set out on the following pages. Respective responslbllltlos of trustee and oxamlnèr The IrLJStees are responsible for the preparation of the accounts. The Iruslees consider that an audit is not iequired for this year under section 144121 of the Charities Act 2011 Ilhe 2011 Act) and that an independent examination is needed. 11 is our responsibility to.. examine the accoun15 under section 145 of the 2011 Act., lo follow the procedures laid down in the 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. Bas1$ of Independent examlner's report Our examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparisori of the accounts presented with those fecords.11 also includes consideralion of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees Conrning any such matters. The procedures undertaken do not provide all the evidence that would be reqtjired in an audit and consequently no opinion is given as to whether the aCconIS present a 'Irue and fair view, and the report is limited to those matters set out in the next slalement. Independent examinorfs statèm&nt In connection wilh our examination, no matter has come to our attention.. {11 which gives us reasonabl& cause to believe that in any material respect the requirements.. to keep accounting records in ac¢ordance with section 130 of the Charities Act 2011: and lo prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been mel- or 2} lo which, in our opinlon, attention should be drawn in order to enable a proper understsnding of the accounts lo be reached. Bennett Jones & Co Chartered Accountants 22 Victoria Road St Auslell Cornwall PL25 4QD if ILO .{Dalel
Treverbyn Communlty Trust cio Statement of Flnan¢ial Activities for the year ended 30 June 2025 Unrostricted Funds Restricted Funds Total 2025 Total 2024 Incomlng re$¢urces Volunlary income.. Donations and grants Capital giant released 5.178 39,727 26,699 44,905 26,699 92,676 28,432 Activities forgenerating fvnds.. Ftjndraising activities Ir7veslmenl income 1,953 1,953 888 3.893 Chantable acliwties.. Hall fees, cafe Sncome etc 14,773 14,773 11,095 Total Incoming resources 22,792 66,426 89,218 136.096 RoUrceS expended Cost of g9nerating funds 11.000} 1.600 600 1,740 Charitable aclivilies 87.354 62.817 149,321 184,863 Governanc8 costs 857 2,009 3.716 2.949 Total resources gxpended 87,211 66,426 153,637 189,552 Ngt Incomlng resources before other racognlsed gains 164.419} 164.4191 153,456} Transfer in from Troverbyn Communlty Hall Net movement in funds 164.4191 {64,4191 153,456) Reconciliation of Funds Total Funds brought forward 83,572 83,572 137,028 Totsl Funds carrièd forward 19,153 19,153 83,572
Treverbyn Community Trust cio Registered charity number: Company number: Balance Sheet as at 30 June 2025 1186284 CE019546 Notes 2025 2024 Fixed assots Tangiblo assets 224,091 253,915 Current assets Debtors Cash al bank and in hand 5.153 34,364 39,517 4,164 127,130 131.294 Cr8dltors.' amounts falling du wSthln one yoar {26.829) 157,312) Net CUTrgnt assets 12,688 73,982 Total assets less current liabilities 236,779 327,897 Creditors: amounts falllng du• after morg than one year 1217,626) {244.3251 Net assgt8 19.153 83.572 CapStal and reservgs Unrestricted funds 19.153 83,572 Total funds 19,153 83.572 The Iruslees are satisfied that the charity is enlitted to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. There has been no requlremenl for the charity lo obtain an audit in accordance with section 476 01 the Act. The trustees acknowledge their responsibilities for complwng with the requirements of the Companies Act 2006 with respect lo accounting records and the preparation of accounts. Trustee Approved by the board on Date} ILgo ck(w o( Irusk
Treverbyn Communlty Trust CIO Noles to the Accounts for the year ended 30 June 2025 1 Accounting policie8 Basls of preparation The financial slalements have been prepared in accordance with Accounting and Reporting by Charilies.'Sialement of Recommended Practi¢¢ applicable lo charities preparing their accoLtnls in accordance with the Financial Reporting Standard applicable in tho UK and Republic of Ireland IFRS 1021 leffective 1 January 20151- (Charities SORP IFRS 1021}, the Financial Reporting Standard applicablè in the UK and Republic of Ireland IFRS f 021 and the Charities Act 2011. Fund accounting Unrestricted funds are available for use al the discretion of the Iruslees in furtheran of the general objeclivgs of the charity. Designated funds are unreslricled funds garmarked by the Management Committee for 8 particular purpose. Restricted funds are subjected lo reslriclions on their expenditure imposed by the donor or through terms of an appeal. Incoming r8source$ All incoming resources are included in the statement of financial activities when the charity is entiued to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.. Voluntary income is received by way of grants, donations and gifts and is included in full in tho Statement of Financial Activities when receivable. Grants. where enliuemenl is not conditional on the delivery of a specific performance by the Charity, are recognised when the charity becomes unconditionally enlilled to the grant. Donated services and facilities are included at the value lo the charity where this Can be quantified. The value of services provSded by volunteers has not been included in these accounts. Investment income is included when receivable. Incoming resources from charitable trading activity are accounted for when eamed. Incoming reSoUrS fr(Im grants. where related lo performance and specific deliverables, are accounted for as the charity earns the right lo consideration by ils performance. Rasourcgs expendgd Expenditure is recognised on an accrual basis as a liability is incuffed. ExpendiluTe includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which il ielales.. Costs of generating funds compriso the costs associated th attracting voluntary income and the costs of trading for fundraising purposes. Charitable expenditure comprisos those costs incurred by the charity in the delivery of ils activities and services for ils beneficiaries. It includes both costs that ¢an be allocated diredy lo such activities and those costs of an indirect naluTe necessary to SUPPDrt them. Governance costs include those costs associated with meeting the constitutional and stalulory requirements of the charity and include the audit fees and costs linked lo Ihe stralegic management of the charity. All costs are allocated belween the expenditure categories of the Ststement of Financial Activities on a basis designed to feflecl the use of the resource. Costs relating lo a particular activity are allocated direcuy, others are apportioned on an approprlate basis.
Treverbyn Community Trust CIO Notes to the Accounts for the year ended 30 June 2025 Tanglble flxed assets Tangible fixed assets are measured al Cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than fre8hold land, al rates calculated lo write off the cost, less estsmaled residual value, of each asset evenly over its expected useful life, as follows.. Leasehold land and building improvements Plant and machinery Motor vehicles over the remaining lemi of the leas8 over 3 years over 5 years Debtors Short term debtors are measured al transaction price (which is usually the invoice pricel, less any impairment losses for bad and doubrful debts. Loans and other financial assets are initially recognised at transaction price including any transaction c051s and subsequently measured al amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. Creditors Short term creditors are measured at transaction price (which is usually the invoice pricel. Loans and other financial liabilities are initially recognised al transaction prl¢e net of any transaction ¢osts and subsequently measured at amortised cost determined using the effective interest melhcxl. Provisions Provisions lie liabilities of uncertaln Ilming or amount} are recognlsed when there 15 an obligallon al the reporting dale as a result of a past event, il is probable that economic btrnefil will be transferred to sellle the obligation and the amount of the obligation can be estimated reliably. Pensions Contributions lo defined conlributton plans are expensed in the period lo which they relate.
Treverbyn Community Trust CIO Notes to the Accounts for the year ended 30 June 2025 2 Tanglble flxed assets Bulldlng improvemonts Plant and ma¢hlnery etc Motor vahiclas Total Cost At 1 July 2024 Disposals At 30 June 2025 324,752 18,037 96,741 118,350) 78,391 439,530 (18,350} 421,180 324,752 78.037 Depreclatlon At 1 July 2024 Charg6 for the year Disposals AI 30 June 2025 107,912 10,476 18,037 59.666 15.678 114,6801 60,664 185,615 26,154 114.6801 197,089 118,388 18.037 Net book value AI 30 June 2025 206,364 17,727 224.091 AI 30 Jung 2024 216,840 37,075 253,915 3 Debtors 2025 2024 Trade debtors Other debtors 5,153 4.038 126 5,153 4,164 4 Crodltors: amounts falllng due wtthln one yoar 2025 2024 Trade creditors Grants received in advance Deposits received in advanco Other tsxes and social security costs 2,811 17.258 1.400 5.360 26,829 7,290 47,490 1,158 1,374 57.312 Grants received in advance refers lo grant fLtndlng applied for and reiVed by the end of the year but not yel expended on the particular project. S Crodltors: amounts falling dug after ong year 2025 2024 Balance of capital grant 217,627 244,325
Treverbyn Community Trust CIO Notes to the Accounts for the year ended 30 June 2025 6 Deslgnatlon of funds Restricted Funds do not form part of the charity reserves al present. Any specific grants applied for and received, bul not wholly spent al the Balance Sheet dale will be required for defined spending in the subsequent accounting period and as such are disclosed as part of Creditors.. Amounts falling due within one year. 7 Other infomiatlon Treverbyn Community Trust 18 a Charitable Incorporated Organisalion at)d is based al Treverbyn Road, Treverbyn. near Stenalees PL26 8TL In Cornwall. 11 is registered at Companies House in England & Wales and also with the Charity Commission.
Treverbyn Communlty Trust CIO Notes to tho A¢¢ounts for the yaar ended 30 June 2025 8 Total resources expended 2025 2024 Costs dlrectly allocated to a¢tlvltles Cafe purchases Food larder costs Food bag costs and consumables Activity costs Project delivery Crisis grant Staff training and welfare Uniform and protective clothing Rent and rates Light and heat Garden expenses Cleaning and waste removal Insurance Software Repairs and maintenance Depreciation (Profilllloss of sale of asset Provision for bad debts Accountancy fees Solicitors fees Other legal and professional costs 2,114 1,011 275 233 542 1.190 275 2,114 1,011 275 233 542 1,190 275 3,802 6,731 1,428 1290) 1,024 1.190 419 1.195 5,764 882 1,463 2,659 3.504 5,472 31,112 439 4,167 415 1,453 1,297 2,597 2,371 26.154 13,8301 200 4,050 439 4,167 415 1,453 1,297 2,597 2,371 26,154 {3,8301 200 4,050 850 351 1.000 3.130 850 351 803 Support costs allocated to actlvltlos Wages and salaries Sesslon stsff Pensions Temporary staff and recruitment Volunteer expenses Travel and subsistence Van running costs Telephone Postage Slalionery and prtnling Subscriptions and licenS Bank charges Interest payable Fundraising consultants Advertising Sundry 1,600 89,819 10,278 1.600 93,019 10.278 80,508 19,685 120 1.416 601 6,233 799 60 1,865 1,179 139 247 308 2.352 585 247 308 2,352 650 65 302 302 226 85 463 {1,0001 160 393 226 85 463 {1,0001 140 1,077 39 160 393 600 149,321 3,716 153,637 189,552
Treverbyn Community Trust CIO Detailed profit and loss a¢count for the year ondad 30 June 2025 2025 2024 Income Revenue grants Capital grant released tivities General donations Serviced room use Luvly van hire Café and bar Charity shop and Food Bag sales Fundraising Renewable Heal Incontive income Sales discounts 39.727 26,699 1,186 5,178 10.212 658 2.147 415 1.953 1,134 19791 88,330 83,297 28,432 4.753 9.379 538 1,404 4,777 266 11,3261 132,203 Dlrect cost6 Cafe and bar purchases Fundraising ¢osts Food larder costs Aclwity costs Project delivery Crisis grant Van running costs 2.114 275 1,011 233 542 1.190 2,352 7,717 3,802 6.731 5,831 12901 1,024 6.233 23.331 Admlnlstratlve exp8ns•s EMoYee costs.. Wages and salari8s Session staff Temporary staff and recruilmenl Staff training and welfare Uniform and protective clothing Volunteer expenses Travel and subsislgnce 93,019 10,278 80,508 19.685 120 1,190 419 1.416 275 247 308 104,127 103.939 Premises costs.. Rent and rates Light and heat Gard8n expenses Waste removal and cleaning 439 4.167 415 1,453 6,474 1.195 5,764 1,463 9.304
Treverbyn Community Trust CIO Detailed profit and loss account for the year ondod 30 June 2025 2025 2024 General administrative expenses.. Telephone and inlernel Posiage Stationery and printing Subscriptions and licences Bank charges Insurance Software Repairs and mainlonance Depreciation (ProfityLoss of sale of assets Bad debts Sundry expenses 650 799 60 1,865 1,179 139 2.659 3,504 5,472 31,112 302 226 85 1,297 2,597 2,371 26,154 13,8301 200 393 30,445 1,000 39 47,828 Legal and professional costs.. Accountancy fees Solicitors fees Fundraising consullanls Advertising and PR Other leg81 and professional 4,050 850 {1.0001 160 351 4,411 3,130 140 1.077 803 5.150 145.457 166,221