2025-10-31-accounts

Trustees’ Annual Report for the period

From 1 November 2024 To 31 October 2025

Charity name: Kowethas an Yeth Kernewek – Charitable Incorporated Organisation (CIO)

Charity registration number: 1095856

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governingdocument	Para 1.17	To advance the education of the public in the Cornish language through promoting, encouragingand fosteringits use.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	1. Publication of materials in the Cornish language. 2. Organisation of events to introduce the public to the Cornish language. 3. Publication of a monthly magazine in Cornish. 4. Organising an annual weekend at a centre in Cornwall for all levels of learners (beginners to advanced). 5. Organising an online day Sadorn Kernewek) for all levels of learners (beginners to advanced) 6. Attendance at public events throughout Cornwall to sell publications and to promote the language. 7. Raising funds for the above purposes, and managing the finances of Rosweyth, the network of Cornish language organisations. 8. Hosting the Cornish part of the REVIVE project, an EU-funded project in support of developing IT resources to support minority languages.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	In carrying out these activities, the trustees will have had regard to the guidance issued by the Charity Commission on public benefit.

Additional information (optional)

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You may choose to include further statements where relevant about:	You may choose to include further statements where relevant about:	You may choose to include further statements where relevant about:
	SORP reference
Policy on grant making	Para 1.38	The Kowethas makes small ad hoc grants (<£300) to specialists when the development of publications in Cornish requires specialist inputs (e.g. producing short films).
Policy on social investment including program related investment	Para 1.38
Contribution made by volunteers	Para 1.38	Volunteers undertake the bulk of the Kowethas’ publishing and educational work.
Other

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	1. 2. 3. 4. 5. 6.	Continue to increase the work of the Kowethas, by increasing the number of volunteers who are practically active (not just subscribers). The number of members of the Kowethas has slightly risen over the past year. Maintaining and developing our websites. Publication of our monthly magazine An Gannas entirely in Cornish with an Cornish language insert for beginners. Publication of books for adults and children. Various publications have been re-issued to replace sold stock, and new titles have appeared (poetry, novels, translations). Organisation of Sadorn Kernewek (Cornish Saturday), an online Cornish language event including activities such as conversation practice, talks and music. Organisation of the Pennseythen Gernewek (Cornish language weekend), an in-person event in April 2025 at Truro. Open to the public, it gave learners and experienced speakers of the language the

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	opportunity to use Cornish in practical
	activities (e.g. crafts), presentations
	about Cornwall and Cornish, learning
	the language, and musical
	performances.
7.	Organisation of stalls at events around
	Cornwall. This gave the opportunity to
	reach people who may not have had
	any contact with the language
	previously.
8.	Kowethas members contributed to the
	annual Speak Cornish Week held in
	June 2024.
9.	Our sales of publication have moved to
	a combination of on-line shop, pop-up
	stalls at events across Cornwall, and
	‘order-and-collect’ system.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against objectives set	Para 1.41
Performance of fundraising activities against objectives set	Para 1.41
Investment performance against objectives	Para 1.41
Other

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Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	For the year ended 31 October 2025, the total receipts were £163,643 and total payments were £80,390, giving a net gain of £83,252. On that date the total in reserve was £30,051.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	To have sufficient money in reserve to allow the CIO to operate for 6 months in case we have a catastrophic loss of income. This money should cover the production of An Gannas, pay the rent for our storage facility, insurance and wages.
Amount of reserves held	Para 1.22	£30,051: sufficient for 6 months of ongoing operating costs.
Reasons for holding zero reserves	Para 1.22	N/A
Details of fund materially in deficit	Para 1.24	N/A
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	N/A

Additional information (optional)

Additional information (optional)	Additional information (optional)	Additional information (optional)
You may choose to include further statements where relevant about:
The charity’s principal sources of funds (including any fundraising)	Para 1.47	Membership subscriptions, sales of publications, profit from social/cultural activities.
Investment policy and objectives including any social investment policy adopted	Para 1.46
A description of the principal risks facing the charity	Para 1.46
Other

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Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Constitution
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	Charitable Incorporated Organisation (CIO)
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Appointed for a term of four years by a resolution passed at a properly convened meeting of the charity trustees, taking into account advice at the AGM from the membership.

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51
The charity’s organisational structure and any wider network with which the charity works	Para 1.51
Relationship with any related parties	Para 1.51
Other

Reference and Administrative details

Charity name	Kowethas an Yeth Kernewek
Other name the charity uses	Cornish Language Fellowship
Registered charity number	1095856
Charity’s principal address	‘Dunsland’. Barn Street, Liskeard, Cornwall PL14 4BL

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Names of the charity trustees who manage the charity

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (if any)
	Tim Hambly	Secretary
	TonyHak	MembershipSecretary
	Rod Sheaff	Chairman
	Lianne Wilson	Publications
	Melanie Frankell	Treasurer

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

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Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity	None
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects	N/A
Details of arrangements for safe custody and segregation of such assets from the charity’s own assets	N/A

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of adviser	Name Address	Name Address
Name of chief executive or names of senior staff members (Optional information)
N/A

Exemptions from disclosure

Reason for non-disclosure of key personnel details

N/A

Other optional information

N/A

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Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) WR Sheaff Full name(s) William Rodney Sheaff Position (eg Secretary, Chair Chair, etc) Date 20 August 2026

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Kowethas an Yeth Kernewek CIO Annual Financial Report Nov 2024 – Oct 2025

Kowethas an Yeth Kernewek CIO continues to be in a good position financially.

Receipts for 2024-25 were £163k, up from £116k the previous year. Notably, book sales rose from £21k to £24k, Kowethas membership fees from £6k to £8k, Pennseythen takings from £3.5k to £5.2k and interest received from £0.7k to £2.4k. We had grants of £97k this year – Rosweyth had small grants from Boardmasters (£1k) and Cornwall Council (£6k) and Kowethas received a large sum (almost £90k) for the 3 year Revive project. Donations and Gift Aid continued to provide important income.

At the same time, payments were £80k, down from £88k the previous year. This was partly due to closing the Kowethas shop, Kowsva, which cost £7.5k last year, replacing it with a storage unit costing £3k this year. There were no consultancy fees to pay this year, and the historic debt to Kesva was cleared last year.

The increase in receipts and decrease in payments resulted in a gain of £83k in 2024-25, compared to £28k in 2023-24. (See Receipts and Payments Account attached.)

As a result there was £162k at the bank on 31[st] October 2025. Due to the UK account protection limit which was £85k per bank, this is now split across two banks, Lloyds holding the charity’s current account and an instant access savings account whilst Cambridge and Counties Bank hold a notice savings account with a higher rate of interest. (See Balance Sheet attached.)

The Kowethas an Yeth Kernewek CIO manages the finances for Kowethas an Yeth Kernewek, the Cornish Language Society, and administers the finances for the Rosweyth, the network of Cornish Language organisations. In addition Kowethas an Yeth Kernewek are partners in a three year project called Revive which started in March 2025. This is funded by EU Horizon who provided a substantial float of £90k for project operations. The Revive balance stood at £81k on 31[st] October 2025 but note that these funds remain the property of the EU until the final payment (due in 2028). Rosweyth held net assets of £42k and the Kowethas net assets of £42k on 31[st] October 2025. (See Statement of Assets and Liabilities attached.)

CIO Kowethas an Yeth Kernewek

Derivas Bledhynnyek Arghansel

Mis Du 2024 – Mis Hedra 2025

Yma arghanserethow CIO Kowethas an Yeth Kernewek ow pesya yn studh da.

Degemeryansow rag 2024-25 o £163 mil, kressys dhyworth £116 mil warlena. Kyns oll, gwerthasow lyver a gressyas dhyworth £21m dhe £24m, feow-eseleth Kowethas dhyworth £6m dhe £8m, kemeryansow an Bennseythen dhyworth £3.5m dhe £5.2m hag oker degemerys dhyworth £0.7m dhe £2.4m. Ni a gavas grontys a £97m hevlena – Rosweyth a gavas grontys byghan dhyworth Boardmasters (£1m) ha Konsel Kernow (£6m) ha Kowethas a dhegemeras sommen vras (ogas ha £90m) rag an ragdres teyr bledhen ‘REVIVE’. Argevrohow ha 'Gift Aid' a besyas provia gober posek.

Yn kettermyn, talasow o £80m, le ages £88m warlena. Hemm o, yn rann, drefen bos degys gwerthji Kowethas, Kowsva, a gostyas £7.5m warlena, ha gans gwithva sempel yn y le hevlena, £3m o an kost. Nyns esa feow kussulyans hevlena ha'n gendon istorek dhe Gesva a veu peys yn tien warlena.

Drefen bos degemeryansow ughella ha talasow isella, yth esa gwayn a £83m yn 202425, yn le £28m yn 2023-24. (Gwelewgh an Akont Degemeryansow ha Talasow stegys.) Drefen hemma, yth esa £162m y'n arghantti an 31ves mis Hedra 2025.

An finwethow rag arghantti y’n RU o £85m, ytho, hemm yw rynnys yntra dew arghantti. Yma Lloyds ow synsi akont kesresek hag akont erbysyon desempis (kepar ha kyns) ha Cambridge and Counties ow synsi akont erbysyon gwarnyans gans kevradh oker ughella. (Gwelewgh an Folen Gasadow stegys.)

Kowethas an Yeth Kernewek a dhyght arghanserethow rag Kowethas an Yeth Kernewek ha menystra arghanserethow rag Rosweyth, an rosweyth a gowethyansow Kernewek. Keffrys, Kowethas an Yeth Kernewek yw kespar yn ragdres teyr bledhen henwys REVIVE, a dhallathas mis Meurth 2025. Hemm yw arghasys gans EU Horizon a brovias ragtal meur a £90m rag oberyansow an ragdres. Gasadow REVIVE a sevis orth £81m an 31ves mis Hedra 2025 mes, notyewgh, an arghasow ma a worta kerth an UE bys yn an talas finek (gwaytys yn 2028). Rosweyth a synsis pythow ylyn a £42m ha'n Kowethas a synsis pythow ylyn a £42m an 31ves mis Hedra 2025. (Gwelewgh Menegyans Kerthow ha Kendonow stegys.)

Statement of Assets and Liabilities

As at 31 October 2025

Kowethas an Yeth Kernewek CIO Assets Funds at Bank Other Assets Liabilities Liabilities Net Assets (incl. EU Float) Kowethas an Yeth Kernewek Assets Funds at Bank Stock of Books & Goods Kesva old book storage Kesva 50% ELEN membership Total Assets Liabilities Kesva Oct book sales Nest staff pension Kowsva bills not yet received Total Liabilities Net Assets	31st Oct 2025 £162,484 £3,731 £1,456 £164,758 £38,814 £2,986 £607 £138 £42,545 £608 £0 £0 £608 £41,936	31st Oct 2024 £79,232 £5,500
		£2,355
		£82,377
		£32,700 £5,500 £0 £0
		£38,200
		£500 £65 £950
		£1,515
		£36,685

REVIVE project

Float Funds at Bank

£81,189

NB These funds are a float which remains the property of the EU until the final payment. The final payment is due after the end of the project in 2028.

Net Float Rosweyth Assets Funds at Bank Liabilities Mappa Kernow fund Net Assets	£81,189 £42,481 £46,532 £848 £840 £41,633 £45,692

Balance Sheet (Cash flow)

As at 31 October 2025

Kowethas an Yeth Kernewek CIO Bank Lloyds Treasurers Account Lloyds Commercial Instant Access Account Cambridge & Counties Business Notice Account Bank at year end Funds Balance brought forward Net gain Funds at year end Kowethas an Yeth Kernewek Balance brought forward Net gain/(loss) Funds at year end REVIVE project Balance brought forward Net gain (Kowethas REVIVE) Net gain (EU REVIVE) Funds at year end Rosweyth Balance brought forward Net gain/(loss) Funds at year end *	31st Oct 2025 £962 £74,793 £86,728 £162,484 £79,232 £83,252 £162,484 £32,700 £6,114 £38,814 £0 £5,053 £76,136 £81,189 £46,532 -£4,051 £42,481	31st Oct 2024 £2,148 £77,084
		£79,232
		£50,873 £28,358
		£79,232
		£39,431 -£6,731
		£32,700
		£11,443 £35,089
		£46,532

Kowethas an Yeth Kernewek Receipts and Payments Account For the year ended 31 October 2025

Receipts Donations - CAF Media Kernewek Donations - from An Kylgh Kernewek Donations - Harbour Foundation Donations - Lyver Keginieth Cookery Boo Donations - Other ELEN - Kesva contribution Events - other Events - Pennseythen Events - Sadorn Kernewek Fee for Rosweyth Admin Gift Aid - CAF Media Kernewek Gift Aid - Membership & Donations Gift Aid - previous year Grants - Boardmasters Grants - Cornwall Council Grants - EU Horizon Interest Mappa Kernow fund (Cornwall Council) Membership - Fees REVIVE person days Sales - Books & Goods Storage - Kesva Ticket Sales Training Payments Admin Admin Fees An Mis - production and distribution Campaign Expenses - Charter Review Consultancy Fee Cost of Sales - Book Printing Cost of Sales - Books from Kesva Cost of Sales - Lulu Fulfilment & Shipping Cost of Sales - Lulu Print on Demand Cost of Sales - Other Books & Goods Cost of Sales - Paypal Charges Cost of Sales - Shipping Donation for An Gonch Donations - Paypal charges ELEN European Language Equality Netw Events - Pennseythen Events - Pop-ups Events - Sadorn Kernewek Events & Filming Insurance Kowsva Rent and Service Charge Kowsva Utilities, Telephone, Other Legal Expenses

2025 2024 £ £ 2,932 3,647 8,500 5,000 - 1,500 - 900 627 703 - 133 - 102 5,200 3,454 - 423 300 3,000 409 582 1,699 1,529 - 1,101 1,000 - 6,000 62,750 89,708 - 2,445 678 428 840 8,332 6,239 11,289 - 24,441 20,685 - 2,767 333 - - 30 163,643 116,064 163,643 116,064 1,051 1,068 300 3,093 - 1,800 - 275 - 10,500 806 2,685 5,542 9,738 402 - 258 29 2,178 4,330 441 350 2,031 2,069 - 200 - 3 469 467 1,933 2,108 152 207 - 158 6,085 3,490 970 1,326 - 6,275 245 1,217 238 -

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Kowethas an Yeth Kernewek Receipts and Payments Account For the year ended 31 October 2025

Magazines - Mailing Magazines - Printing Mappa Kernow Media Kernewek - CAF charges Membership GoCardless Charges Membership PayPal Charges Membership refunds Payroll - Salaries Payroll - Tax / NI / Pensions / Fees Redruth Storage REVIVE A Personnel Costs REVIVE C.1 Travel and subsistence REVIVE C.2 Equipment REVIVE C.3 Other goods, works and servi Speak Cornish website Speak Cornish Week Training Treasure Trails Website Design & Maintenance Net gain	3,670 2,506 420 81 39 66 - 25,990 6,875 3,058 11,289 1,009 669 605 97 653 - - 264	2025 2024 3,040 2,519 - 112 30 41 35 20,638 6,940 268 - - - - 291 1,810 88 240 264 80,390 87,706 83,252 28,358

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58 Belgravia Street Penzance TR18 2BL 26 January 2026 Kowethas an Yeth Kernewek CIO accounts for ended 31 Ottober 2025 I have examined the infom)ation, invoices, bank sL3tements, receipts and payment account, and balance sheets supplied relating to the financial activities of Kowethas an Yeth Kernewek for year ended 31 October 2025. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in orderto enable a proper understanding of the accounts to be reached. l judge the attached Receipts and Payrnents Account, and the Balance Sheet to be a fair and accurate summary of those financial activities. Robin Knight Independent Exarniner