## **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)**
1
|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|
2
||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|||
3
## **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|||
4
## **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|
|||
5
**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|||
||||||
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– 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**
6
## **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**
7
## **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
8
## 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
-|
|---|---|
Page 1 of 2
## 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|
|---|---|---|
Page 2 of 2
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