Information Classification: CONTROLLED 


## 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 



Information Classification: CONTROLLED 

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. 



Information Classification: CONTROLLED 

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 . 



Information Classification: CONTROLLED 

## 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. 




Information Classification: CONTROLLED 

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! 



Information Classification: CONTROLLED 

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
Con￿rning 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 aCco￿nIS 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
R￿oUrceS 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 reSoUr￿S 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 re￿iVed 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 licen￿S
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
EM￿oYee 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
Con￿rning 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 aCco￿nIS 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
R￿oUrceS 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 reSoUr￿S 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 re￿iVed 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 licen￿S
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
EM￿oYee 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