Charfty rnqknlntlon numb•r 237•11
Cpmp•ny r•gI$￿tIon numb•r ￿#171•4 IEngland and Wahsl
THE WILVERLEY ASSOCIATION
TRADING AS EVERWOOD CARE CHARITY
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

THE WILVERLEY ASSOCIATION
TrADING AS EVERWOOD CARE CHARITY
LEGAL AND ADMINISTRATIVE INFI)RMATION
Tru•t•
Mrn R IA Delaco
MrGBSmth
MrMRCFJoiies
Mr R Pèttetson
Mi J Hlcks
Mrn C Blddlecunbe
I￿poInted 15101r202SI
(Appolnted 1EJ01r20251
IRe4pOnted IM)8r20241
IRe8lgn•d 13KW20241
Ch•iity numbfrr
237911
Qonwny Nimb•r
00817104
R•g18tsr•d offl
Little Haven
Beaullau Road
DIbd￿ Purfi¢u
Southampim
H•nwshlr8
Unltsd Kingdom
S045 4JF
Audltor
AzetsAudil Ser¥ices
Third Floor, Gknmy Hous•
ToUGale
Ch8nd1￿ Fryd
Hwmpshir•
United Kingdtyn
S053 3TG
Soll¢ltor•
Trethow•n$ LLP
The P￿1
Bolleiah Gf￿g• Bu8ine88 Park
Hadga End
Southamplon
u￿ted Klngdom
S030 IAF
CAF Bank Linited
25 KlnBs Him Avenue
Wésl MaliNJ
Kent
Unitsl Iwigdom
MEI94JQ
th¥WtMontAdv￿Ort
Brewln D￿phIn
Vontsge Point
Woodw8tsr Pork
Pyno8 Hill
Exèt
Urat•d Klngdorn
EX25FD
LW$ TSB
25 Grèsharn Streel
London
Unliod ￿￿9￿>M
EC2V 7HN

THE WILVERLEY ASSOCIATION
TRADING AS EVERWOOD CARE CHARI
GONTENT8
Page
Truste¢s' wptyt
Stalèmofttoftrusleo$'
Ind•p8ntJent 8wlltrf$ report
8-10
St•lem•ntofffinoncW ac11￿￿e5
11.12
Balanc• ghe•t
f3
stst¢ment ofeash ftows
14
Notes to th9 th3nclal s¢alem8nl8
15-29

THE WILVERLEY ASSOCIATION
TRADING AS EVERWOOD CARE CHARITY
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC REPORTI
FOR TrIE YEAR ENDED 31 MARCH 202$
Tho Intst•e8. who Ar• dir•clors the purwJ898 of company Lqw. present the annual report logeth•r with th•
rinanLyal 8tat•m•nt¥ au(litor¥' report of rthsrilablo ¢￿PanY Iha year ended 31 IAgrch 2025.
The fjnpndol $latemenl¥ boeft ry•p&r￿ h) •ctordanee the 8ccounllng pclides set oul kn note I to the
rmancial st¥tements and COm￿Y wllh the charrtatde o)mpaThy's Artides ofABSodaiion, the compan￿ Act and
"Accounlng and Rtrportlng by Charibes.. Staternent ol Recommendod Prac*ce appI￿ab￿ lo Charrt￿ weparlng ih
a￿Unty In acrAtrdance wlth the FlnwcK41 Rèporthg Standard applirabk in the UK a￿1 Repu￿￿ ol Ireland IFRS
102)" loffed¥g 1 Jar￿￿ 2019).
Ob￿CtIv•S and *¢dvltl
The Chorftys purpo80. as sg1 out ￿ th• obJ8CtB cknu8e corlaknod kn Its 4rlk* ol a8to¢lat*)n, 18:
'To womote tho rofwfo(tho ￿dertY....1Th a fflannor vh*h 1$ d••m•d by l•* lo be (thiribbw.
Our r8sld•n(8 and th￿r famlligs are central to ¢)ui organi8•tion. Th•ir and aspi￿lIorffj m81 by 8
mmrtted. prof8s￿Onal and re8pactlul core team. R•sld8nts' Individ￿lty Jnd indBpeTrJence is #Etivety womolod
and Ihgir o)Trlilbub¢n lo eomrnunNy Inth*m•nt ￿ •nc4ur¥￿1J. The Charfty's ah is lo pro¥yde hioh qualty GVO
for th080W￿ need Va￿r￿ levels al sUPPOrt to astsist th¢m wlth Iheir d8y.lo.day aGIMtiei.
Obhctfv•B* •tr•tsgl•• #nd a¢tlvlll••
Occupancy
To malrt8ln a hlgh ièv•l of Oc￿pan￿￿.
To bo Ihg r•sldentlal and nurGlng homgs of tholc8 the Ic¢* vJmmunrty and lh• *rAI h•allh twst.
N•l•nal Il¥ing way•
To keep our EmplDyeB8 above or in Ilne wlth the Nal¢nal Litin9 Ihtsgè.
To moniior &'¥lng wage In¢rga$g8 and •nsure that Employees I￿ ￿ld apwoprialoly.
Invmtyngnt P•rfornianc•
To 9￿er8t¢ • r•$&*¢tablè l•¥d ol r•tum ￿ It)V8slrneftti.
In¥•￿ kn ie¢tor8 thai are rrdk èvor8e generatè an above 8v$rnge of rewm.
io S￿ a teduclh)n the stsff tumovw.
To bo lh• destlTrats"on ol¢hwe ts nurnln9 staff. gnd c4r• and domestic 8s•Btants,
Go•tControl
To 8•e continued cost ￿n1rd ar¥g5¥ th• Organis•￿On.
To continvg devoloping and adherlng to financial ond prrA8dure6 kn ensur6 Costs are akn4 mlnlmol to
provide i 8tsndard ofcare.

THE ￿LVERLEy ASSOCIATION
TRADING AS EVERWOOD CARE CHARITY
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC REPORTI
(CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2025
G•n•rtl
Thè Chaiity operates two Ressd8Ntal Ho4rMond Brookgthurnl. a)d LIiVe Haven, In
Dlbjen Purllau, Hampshire.
Each of the Charlws c&r• hom•s off•rs r8*dInt￿l. pany*liv•. F•5pitti. ¢*n￿le1c*nI •rKI rfrenabl8m8nt care lor the
4er(y. moa￿and l•lanoT ￿60 ofvrs Dementia cwe. If the ￿ed orlses. a g0am1￿5 transfer throuoh thege stalles of
care Lyn be afxomp￿Shed.Lll11e Haven ha¥ a dedicated Actviilie$ coordlnatr, ensure th￿ M•Jèn15 0njoy a
dlvorsfj and Slirnulaling rarpaB vldally as q￿zZes, 9enll• ￿orcIs0 cK¥688s. th￿d 8vonl8 and mvals,
nks ptrt*s, excthions, films. arrtl olhererrtertainmerkn aswell a8 aee•8S to ccryut•rs and Ihtt int•m•t.
sttors aro a￿ayS *￿C7)me, and ¥ohJnt8ers. farnfjl￿ and ffiend6 are encouraged to partle4)ats in the d•ly aCti￿t
of the home. on S(gnif￿nI OCra￿0￿ $u¢h 8$ ￿rthdayS and annlversarie$. Resid￿1$, gugth rnhidi
acrommodated for mealu aTvJ are wdrnme to￿￿1 ￿?￿lent$ in a of lea or wffee at any time.
Fk•rtland M•nor18 • 40 bod r¢8ldenl81 carn hom• sat ¢kn)o tr the ￿nts¢ of Ihe New Forest bltlape ol BloCk￿h￿l
with lo tho iocal shops and le￿c•s. Tho home offors $perAa1119d d9mgrf0 ¢ar•, AJI be¢JTODmB have
en8urfe bathroorn or 8how8r faclli118s and thorn is a COMMU￿ lounge. 61tnroom. dlniTr3 room, ac4￿11￿￿ room and
b•auty Salrm. Tho hcffi• has be*rtÉfiJl rnature garde￿ for r•sidents to enjoy In a Iqlax¢d and Mmlorti)o
n¥ironmènl.
Llltlo Havart 114 41 bthj rnBtdenlid earn horno and N￿kno c¥rg horne whhln an easy walk thè Vilage
8howJ in Dibd8n Purfi•u and is ￿thin eb5è r¢a¢h of Hyth¢. AJI bedrocffi$ havt •￿$￿119 tollet facthlio5 with t
a¢lthlion81 benefft of gwden wew8. There 18 a commungl kjunge. 411nirvJ 1047m Mth cth. aL*vltl85 Toom. bw. mov
room & haw&•s*ftg salon. Thg hom•. whS¢h 1$ M9ThJty and r•l8x•d, i• $•t in malur• gard•n6 offerfng levFI
watks. 9ard•n bed8 and comforith6 s&atkng ar•a8.
At bolh hom8s G81ering ond hou8okwping loams wjvide lull $¥Thi¢95. whilBI and laundry ladlitl¢$ we
muirrtainad far our mrye ndepend** r•sid•nts. R￿id￿n￿ th008e to •njoy rneals in lh• MI￿¥¢ atmoS￿)ere of
dining room or in the Prtya￿ ol IhBlr own roorn. Our Beasonal manus and popular themed evw)t8 provid& an
opportunty for w*dents to sociaitae. The Chef #l ¢•th home m8ets with eath r88idont to thscuss Iheir dietsry
prefer8nc08 OT special roguir8ments. 8¢￿TageS and snackB avAd•ble 24 houf8 o day.
Lo￿1 GP$ •nd our ￿￿￿Oni$ •r• hel￿d lo a wide Tanye of Iwsted cJJrnmunrty serbrf¢e6, In￿dIng
Oakhoven Hospke. Residents also have arxes5 lo Ihe seNces of a dentisl, chlropodlsl, 8Th1 hAirdNsw. 80th
horn￿ off¢r Indivldual care provK￿ by ded1¢a￿d and wutesslonal loarns.
Pubk b•n•fftt
Our core home charty lor eklefly pewe is d•dlcal8d to provldlno a sal•, nurturlng. and suppo¥1￿* erNironment
for our Msmlenls. Thr¢vgh wr ￿mmItM￿nI to excd1*)￿ Ni ¢*re. ￿ stiive lo enhance the qvality ol Ilf* ft+r
everyone under our ca￿. Our 5ervKe8 not only Tn•ot the physical and modieal na8ds of our ro8ident8 bul ￿Bts
promote
inteTactlon.
m•ntrl
IM￿l￿On.
ernotional
We bellovo Ihat every elderly Ferson deserrts to liTr&t with d*3rity and r¢sped, and our ¢h*ity i¥ ded￿Al￿d lo
pholding the60 valu96. By fosterinu. a tense ol bdonqing, we to ujmbal IDn￿￿￿s$ 8n
i8olaUon amry the elderty popuL8lion. Our dedK•ted 51811 rnember8 vKI￿ lireles6ty lo ensura that each r•8id•nt
TeCWVeS porsonalls•d
care
and
att8ntlon
talore¢
1h•ir
nkiue
n80(1s.
Through our tharSiab* effcfti. w• s•8k to mak¢ a ImpaGI on th• li￿5 of eldwly indNidual$ In our
community. #re CDrnfflittod to Imn¥par¥w. ac¢oLrtablh'ty.' aNI C￿lInU0V8 Improvtmefil in all aspecis of our
op•rations.

THE WILVERLEY ASSOCIATION
TRADING AS EVERWOOD CARE CHARITY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT>
(CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
Soclal Inve•lrn•n¢ poU¢l••
We 418 commrtted to makin9 a pO$Iti￿ so¢io1 tsMpa¢t throu9h our invoslm•nls a￿1 inllalve$. ￿ l)81￿ irt thé
powér olsocial investment ta cte8te l•siing ch8n9tr #nd hprove ttrLe I￿08 of Ihosg we seryo.
Ttrmuoh str•t¢gk Inve$lmortB n our care home f3￿Irtie8, programB. and Ser￿￿8. we alm to •nharKF th¢ qualiiy of
Irf• for our re$KIwbts oThJ ￿￿trib(￿a 10 tho w•ll.b•inp of Ihe eldwty PDpu&K>n Sn our wmrNnity.
ln additson lo ¢or• $•rvic8s. we are proud io offw three bBnp¥oknt ￿TrdS fDr in¢l¥SJuals in need of support wrth
thetr fees. Th&Èè provide fin8ndal a$$islane8 10 old•dy p8cySe hcing hard6hlp or untsewen c4r￿M$1•nCQs.
en$urkn9 that Ihey have acc8s5 to thè care and wpport th¢y require. 8y Inves￿Nn in tP45 I￿nd, we are atle io exteThJ
cojr and he* those who may not 01he￿￿ to Ihg Ilw noed.
To be dl9lblg for con6iderakn for OSB16tan¢e residgnt5 mu# ha￿ beèn roGhJonl In ellhgr Heartland Manor of UtU•
H#￿n for al ￿8913 years and havo sought •sii¥l•n¢e from olher chwlty organlsalbns. A¥ incomo o$uI)ed to thfj
bonwdonl lunrfs a38•ts is Ilmitad. Ihe twstee$ have set a weokly luril lor 0¥81•1￿￿. whlth 18 ￿1 uTrJer review.
Our sorial in¥e5tmeHt str31ogy l¥ guldod by our commilmonl lo IransparerKy, ao>)untabiMy. aThl •thkAJ st8ward6htp
ol fesovre28. We conlinuou¥ty ev#lu•te th8 Impact ofow kweslments to ensure thai th #llgn wlh our mis￿.0Th and
values, fhrough our ¢ffortG. W• 88ok to croat• a mom 1rrtlus￿ and (¥jnwaS•￿natO 8ocAety whtro •ldorfy
indNidual8 ar• valu•d wpptsrted.
U•• of volunt•Orn
g Th* W1￿￿*Y AsIoraa￿0n ffrading as E%*Thvood Caro Ch)rftyl has not rn￿ntly bor￿ frorn inpul of
voluritwTr. other than the tru$leM, to thè axtanl tt would Idaalty 4k•. 11 Is gTatglul lo all the vkno ¥oluntarlly
give the￿ valua￿9 Ilm• lo énsur• IhAI seN￿¥ and A￿.￿1101 ar8 ddwèra¢l lo lh8 hlghesi FO86ible $thndafd,

THE WILVERLEY ASSOCIATION
TRADING AS EVERWOOD CARE CHARITY
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC REPORTI
(CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Strnt•gl¢ r•port
Th# trustee$, wh￿ ar• dir*¢iors forthg Purpo￿ of law. pruent the* strattyle r•port forlhe ywr endwl 31
March 2025. In with 8414C of the Cornpini•BAct 2006.
Flnanclal Mvl•w
Financial rn8ult8 for th• y8ar •ndad 31 M¥ch 2025 om lh￿n In tho stai•m8nt of Ihanclal acllwtlo¥ on page 1110
12 wllh Ihe a8￿¢19¢ed 8s5•1B and liabifilies 8¢¢ out in thg bala￿ Jhgel oft page 13. Thé stalom*tt d ¢gsh lthvs
lor the year IB on PAge 14. Supwtrn9 notoj to Ihp awounls ar• on pag¢4 15 to 28 aTrJ addltlonol
Inlormatbn to Support the Ihe mwn 6laternent&.
Tclal incorning rgwur¢g$ for tho year £4,620,3￿(2O24.' £4.369.892). re•oUr￿l expended wer& £4.425,482
P024.. £5,111,B4W and the ju￿luS forthe ￿rWaS £88.88712tr24'. d￿J(al £635,185)
Poll¢y on Ms•r¥••
Fr•8 R•60￿ avall*bh lor usg by Ih9 Charfty wo d•em•d to be tho¥? that arè re#dily raafosablè, l•s$ ftJnd$ ¥th03è
Use is restrthd or daswnoled IOT pwticullr pu￿0$?9. Thus, the rAI￿ls￿on cl Fr•• Reserv9& exdud96 property
and other fixed a$$ets th4t conlviu• to b• us8(I In th• day-ltrd8y operauon of Iho C￿ty and in particuLgr the
buildSng9 ugod by H•8rtl•nd M8nor and Littl• Pla￿￿.
A8 a rnaiièr of p*. th* truitee# rea￿artY reytewth value of th¢ r•gem> requirad to h h•ld In iThv•4lm8nls. ￿$h
and ￿$h wulvglwf$ not ro$1iided to or deslgnatod lor any partlcular purpose. Id&ally Iho tfu£l8eB b4levp that
General Re$erYe equivalent to 3 month$. rK)rn181 ¢harllobb expenditure 1$ needed to providè ad4u*t• wofving
capttal. Ic cr•at9 a buff¢r ¢a5p of a suddgn T•duction In r8&ld8nt number8 and to Slknw for fluct￿￿110n$ In
nvè51m?nt r¢lurn.
On 31 March 202S the Ganernl reBery￿ were p051tlYa £30,495 12024 .' neg•bve £92,957). Tho Trustè•È
¢ontlnu• to the 4chievgbllSty of th• obj8Ct￿ agalnsl the contOXt of In￿Sting in th6 8Nionmonl •a¢h home
off•r8 to tts f*sld•nts.
In addltlon tho dmrlty has de$yn•tod ft￿d$ of £2.513,681 (2024: £2,481,680).
Proppty Equipment Fund of £1.574.581 12024.. £1.$42.5nii the net book value of Ilxèd
OMiei8, whkh ts￿n purc*asod wilh unT•￿i¢t?d fundi. Tbh ￿SerVe is bcked Into ¥a￿e of thè trlo
hom•s and thair ￿￿Or￿at•d fixlurej and fittirvJs and the value can bè rg1oas8d only ff one or both ol tha homes
were sold.
The Repalrs Improvemgnt Fund 01 É23,>D1 12024: £23,901) ig hekl to lund m*r rep•lrs. trnpr0Wm￿ and
renewbL810 thè estate$ •1 Hurf•rwJ Manor and LiWe Hoven.
The Fees Sub$Kly R88onM of £915,219 P024.' £915,219) 18 A sum Jet a¥wh from leg•cie¥ t'o provSde the
or* ASSOC￿tIOn Benavo￿TrI Fund (WABF) wilh a ￿pital basè (togelhw wilh wstrlrted flsnds with th• sam
alms) from whl¢h lo eam Inlère81 alowing small wee￿Y gran18 tD b• m•d• to help support any long t•mi rniid*nt
who would otheN80 negd to rn0￿ home bocause ¢f tslr rèducod finarriql CIr￿mEt4n¢0$, The trustee6 wll
manage rssm lo balance 8upportirtg fiftanaally disadv•ntsg•d rnsid•nts with th• nwd io m•k•
improvom•nl• lo th8 horn98.
1n¥￿tM¥nt pollry and obJ•ctlv
Th6 Iru8tee$ would idealty ￿k9 lo 880 a 4% rnlwn on lh• inve8lm•nt8. kn light of ￿rIen1 m91*￿ ¢4nditi¢Jng and a
'balane4d" risk p)rtlolhi, ai adw$8d by TWA'S investmenl ¥dviB•rs.

THE WILVERLEY ASSOCIATION
TRADING AS EVERWOOD CARE CHARITY
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC REPORTI
(CONTINUED)
FQR THE YEAR ENDED 31 MARCH 2025
PrI￿1P￿ vl•k• •nd unc•rtalnll••
Rl•k m•nap•m•nt
As a carn h)me thaiity ledi¢oted lo qu81ty care for eld&ty IndMdual$. we r8¢ryJnlso irwtanco of
IdentifylNJ and m￿89thg rksks to en$￿￿ the saf¢ty arkl wo11*olng of our resKlen15, Staff, and 8takèlk)Idèrs. OUT
0108niryation is Lyjmrnltted lo m4ntainin9 0 rrtJu$t rlsk managemenl framewoth Ihal 8nJbl8s us to &KowGfjvoly
W•nllal trweats and un￿rtain￿oll that m•y Imp¥i our op8rakns •nd lo milvJate risk to th? th•wly
whole.
SOMÈ ofthe ￿n¢1p•t ri$k$ rffjd unr*rtalnt￿8 ihal we ackno￿￿9$ •nd mgn8ga In(4ude:
1. Fl¢allh ond S*ty Risks.. Ensuring Ihe heaRh and $afaty of our residents 4nd siaff para￿￿urt. V* h•vg
irnplem•n18d 51rin9ent hoalth and ￿fety piotocols. infection control meowr•8, and •m8r9￿cY rospon8e plan5 to
rwMlbgt•
ri8k8
rdaed
&cadents.
i15nfj8s￿.
oth8T
he*lh-Tglat¥d
iSSUe8.
2. ￿Trandal Rlsks., A8 • charity r¢lianl on Igas generated by charftablo 8th6t￿￿, exposod to ftnancjal risks
a8 tlu¢tuaii¢ms in Incom•. rirywvJ operational ￿51$. ¥nd ?wn¢mi¢ unc•rlaintie6. We thset¢ monblor our
pèrfomMn¢e and malnljin fnandal reservel.
3. Regulatory Compli8rtt Risks." Complan¢• vlth rogulatory requirement$ )nd ¥tondards Is •ss•nlial 10 our
Lyorattons. We havè ?slabll¥hed mbu81 govomon¢¢ 8tructure5. poIIBSes, and W)c￿ur#S lo en$￿ ¢vmpllanc•
wllh re￿¥￿￿1 l•ws. r•gulatlons. And best pradices in th• hom¢ $Klor.
4. Rgputalion Ri5ks'. Maintaining a ￿￿ltNe r•putsllem 1$ ryudal lo our charttvs su(xes8. mAnag8 rsks
r¢lii¢d ￿ public perception. Stakeho￿8( rolatton6hip3, a￿1 m•dla 6C¥Utlny by iran8paroncy. •lhical
iThthct, •nd open corNnunicplion.
Our risk managem•nl aFyroo¢h Involv￿ regtAgr dsk I8￿$*Ments. inlornal control$, And wnlknuous ffloThtoriThJ of
key risk Indlcators. We engage wllh stakoholders, Sook 94)8rt adv￿. aThJ stsy InfOrn￿ *boul errw•r¥J risks ta
enhance our risk m#ftog8manl proL*ces.
By ￿0￿1$In9 rlsk mw•g9rn8nt and adt•Ung è pyoathve slan¢0 Iwrdj 9ddr￿lIvJ potenlal ttwe818, to
6aleguard the Interpslj of our residonts. ltaff. donors. and Ihe wKler cornrnunity. Our rrynmltn*nl lo efAclive risk
m8nagemenl u￿ra(￿re8 our dèdieabon to d8I'v•MJ hwh-qualty Care and mAints¥¢ing the Irii8t and ¢¢nffid•nco
ol Ill w¢ $em.
K•y Id•ntlll•d rlakn
Rocruitfflenl reff*ins a challgnge wi1hln thg WS9odallon.B￿Chmathq of $alari¢s 1$ a regular 8Ctlvity wtthln the
•$soc4•1ion to ensur• Ihal wo remain competiti￿. A• th• posp•LI cf hKJher inflalK)n and the ¢oMequ¢nl pre¥¥ure
n and materfgllw. flexlblllty kn staffing and earaful rnonitorin9 of$i•ff budgqls wll be a priarfty.
Al Heartknnd Mamr 4nd Ha¥8n. we b8nefft from a W•1￿•$t#l415hSd ￿mmIt•￿ car• twrn, and w? rema
rAi•ftA forlhe that Ihey PFovkl8.
h8Np llLN¥ ￿Point¢d a pwmanant CEO.
Both buikling$ n8*d ra9￿•r •rhancement in order to remaSn approprtate and comf￿& for w re6klents. Th•
trust99$ ar• cuivontly I￿￿n9 al Ihose improwm•nl$ as part of Ihe stTal89ic for bolh homès. Anton HO￿￿,
propety ty the associnuon has been ￿d, and ￿ (und8 In¥gfjtgd.
81NClu￿. gmman¢• and manw•mmt
The Charity Is a registered tharfty (No. 2379111 and a cornpttny (No. 8171041 limitod by ouaranl¢e. 118 rog1st￿d
office is shown On th* Ro19rgnce and Admini8lrative Detarfs page ol Ihi$ r•port. The Charty is govemed by 118
M•morandum and Ar15￿￿ of AMo¢tslon adopbj on 26 AugUSt 1964 aB am•nd•d by Sp8d41 Resolutkn$ pauod
on 30 March 2017 and Z3r(J F•bnJ&ry 21r21 19th Mpy 2025.

THE ￿LVERLEy ASSOCIATION
TRADING AS EVERWOOD CARE CHARITY
TRUSTEES. REPORT IINCLUDING DIRECTOII8' REPORT AND STRATEGIC ftEPORn
(CONTINUED)
FOR ThIE YEAR ENDED 31 MARCH 2025
11•4Mltrhw*4Trd •ppolnbn•nl oftru•lM•
Th•re ar• 5 tnL%ta•8 ￿lmIlY In poit.
Th8 tru•te•s rn¥1￿ wulorty th• ¢tynp0É1fr￿ of 8owd. Th? Irjok al th• lAgr￿ of •xp•rlen¢¢ and ski118
of dl tll￿t￿ ffj an8tsr• Ihat rnoel th• n￿d¥ of Ihg Charlty. vacon¢te¥ arfm. a rou￿¢￿ent dr1¥• LI
Tho cmrfAI by Bn Ir*18n￿MY ffti.
Ind￿tI10n Ind tr•In1￿9 oltru•t•••
Trustr4M •r• i$wJgd 4 ful inducllDn pat* inL4udiThJ tho a48￿￿￿OnB Introduthi to Th•
Iver* A¥8¢Ka&tion ffradlw ¥ EvgTh¥ood Cwo Chw*¥l, ¢ommls&cffi 9￿danCe, ft •nd prnp8r pw*ons
Irrftym•tth. th•'how to, oltru•le• I￿1￿ mletings &￿j tho vohjrkn IWndbC￿k.
AlTh￿I•ll￿tI kn Mttlng k•y p•non•l r•mun•l￿On
The key man1￿merIt P8rsonnel m ths Chi•f Ex•wlfv• SOn￿r MThg•m•nt Te•m.Th• CEO
rem￿7￿8¢10n is deoded by the 8uard ofTNal•48 Arnl th• so￿or pAAn￿lIVIn1 Twm a8 r•C#)n￿ by thè CEO.
¢)ry•nl••llon•l
The Chlef Exwjllwe Offlc*r l& rewMNe for th d•y.tW of Ihe Ch•riVI •llm fry
1ftwar￿lIng P￿cloS mosl ¥ryp8d by Ihe tNthes. Th• daTrto4ay r￿l￿ng OT H￿rlland Man
aThl LMtl8 Havan is dew by the CEO to the P￿Ie Manllgern. The B￿1r*&I ¥*¥*l•s •r• minaged by the CEO
*nd S•rxor M•wwwrtT••m wlh IN*e• 0￿ghL
Th• trujtew, rnport irthdMvJ the rnport And 8IAtogk r•prt wii Ippro￿￿ by lh• 8o•rd ofTNth#.
rtCLU'Cop
MrsCBi
.3 /ia/&..oQ

THE WILVERLEY ASSOCIATION
TRADING AS EVERWOOD CARE CHARITY
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 AIARCH 2025
Tho tr￿leas. who Br9 9180 Ihg dSrnctors ol Th• IAfjfverley A850Giat￿n (Tradlng a$ Every￿0￿ ca￿ Ch•rityl for Ih•
PUFP059 Df company l•w. •m r•spon*bl& lor preparing the Trusteo8' Report and the flnanclal Btalernellts In
cordarKe with appllrablg law aNI Unrted kn"ngdom A￿4￿ntr￿9 Stsndards Iunitod ￿n9￿CIn Garwaly Acc•pl•d
A¢counlln9 Practs'¢o1.
Compony L•w r￿dreS the trustees Io PW•Are IrwicJal 8tatemenlB foreath flnanoal yearwhKh gNe a tru• and f¥*
Vi0w ol Ihe slate of affwrs of the ¢h•riloNe ¢omtAny on4 of In¢omlng r•sources *Mxtion of rnSOLW(X8.
I￿jUdIng lh8 income and expendilure. ol Ihe chariiable CDmpany for that year.
In woparing th•s• finand41 statements. the are required b)..
- sultabkn a￿AU￿1￿9 poMdg8 aNI then •ppty thom ttTrnilslènty:
. ob$gw the rn•lhod$ pth*lo8 In th• Ch•ftt*s SORP:
- m¥ke iuduom•nts •nd •thatos Ihal ar• reasonable and p￿d￿nI,. and
p￿par* the fin8ndal stalemtsnts on th• going ¢>Jncern baslB unlo55 il is Thpwowiat• to presume 1hql the
chwit8￿e wll continuè Ri DPOfatirm.
Tho tru81•¥$ aro re6pM$*)￿ for k8opTrig Adeq(th 4w)unlkng Tocords Ihst thsdO￿ wNh r•ison4ble accurncy at
any time the On￿cIal pojilion ol th• ch•ritatAe ctsmp•ny •na wable to th• firAntial sthtemenls
conwly vAth thg Cornp8rim Acl 2008. They qre 4L*o re6ponsibl• for Bafeguardhg Iho as8et• of the tharita￿t
corywy arxl how fof taking ffjAwi•l￿l St•p> lor the prevention and détèction olfraud and oiher ¥reg￿￿tle￿.

THE WILVERLEY ASSOCIATION
TrADING AS EVERWOOD CARE CHARITY
INDEPENDENT AUDrroR'S REPORT
TO THE TRUSTEES OF THE ￿LVEftLEY ASSOCIATION
Oplnlon
hav8 audlod fjnamal st8twnenl¥ of Th A$8ooabon (Tradinp os ÉveryMDd Care Chartty) Oh•
'tharitJble rompany'} for lh8 year ended 31 Marth 2025 whkh ¢omprse th• stalement of fina￿191 a¢th￿ties. Iha
b¥lAnc* she￿, th0 8ts¢sm•nl ol fl(ws 8nd nots8 lo Ihe financld slatements. IndLbJing ¥lgnificanl al￿Ount
paltues. fIn￿rA￿ reporttThJ framework that has beon ap￿09￿ in thwr pfftparation is apF4cat40 Iw and UThl8d
Kjngdom A¢￿untIng St￿dardS, induding Finanrial Reportiw Standard 102 The Fift￿¢$81 R8portiw St8nEl•rd
aw￿¢8&1• in th¢ UKandR•pub*c oflmland (Unlted K￿gI10M General￿ A¢Lwl•d A¢cwnling Pracllce).
In our oplnhjn, the flnonckl *•t•m8nts'.
givè a tn￿ and ￿r vJ•w of th• #l*t* ol th• chwilaW$ Gompany'$ affays a$ at 31 2025 and ol Is
reBourceB ar¥1 appl10atl¢￿ of ra60urM& 4ndA￿Ing tt8 Incom aTrJ expènolture. for the ￿Or then
end￿.
havo boon PTOP8rfy w•par•d In A¢p)rd•)c• vrrilh Unfft•d lfjngdom G•n•Tal￿ Affjep19d A¢40Urtlng Pra￿¢0.
and
h8v• b￿n pr•pw•d l) accordanc* wllh thè requirements of the COm￿n￿6 Acl 30(E.
Bas1• foropknl•
We l￿duded our audll In accord•nc4 wtth Intemallonal Standards M Audil'ng IUIQ OS4J (UK)) and applicable
law. Cwr r¢¥)onsbllill•$ ￿￿tr those starK18rds are furth8T d8scribod In th• Audllorts rn4)onslblliUos for Ihe audrf or
Ihp financlal 8latemonts sedon of our report. Wg arg Indep&ndont ol th• Chalita￿e Mmpany in accor40n￿ w*h tho
ethKal fequlr•m•nls Ihat ar• rèl•¥ant to •udil 01 tho f￿an￿lI 8tat•mènts in th• UK, i￿￿lIng lh• FRC'S Eih'c4
siandard, and we h8ve furled our other oth*al r8spon8lbilltkw In aceordane• wrth kn8e requtrements. b•llev¢
that the audrt evidence wa ha￿ obtair*d Is su￿￿nt and wropiiale to PToNide a b•sis for c￿r opinktn.
CM¢1￿10n* r•htlng Io golng concern
In audi￿n9 the finandal ¥talements, we ha¥e conduded that th• Iw$t••$' of the g(ing C0￿M ol
￿tt￿nI￿9 in pr8parallon ol th• Ilnamal Statem￿18 is apwoprtat•.
8*aed an ihe work wg have performed, we have not 10onllllgtt any mateiial unc*rtalntios relating lo events
*MdiliMs thal, Indi￿d￿alY ¢)r ¢olb¢tfvely. may ￿t 8lgn1fic￿I doubt on the tharilable compan*s a￿lty lo c￿Mu8
#s a golng cone¢m for • period ol 41 ￿&11 ￿1￿• monlhs from whm Ihe fmanoaf sl•tsmen15 authort$od fr
SU8.
Ow re8p0nthl1lt￿ and tr)• respon￿￿11￿￿5 of ts truat•85 rn8￿t to gdr*J ojrtwn arè d08￿b•j in Iht
relevarrt sections ot thi5 r&wt.
Oth•r Inf•miatlon
Tho Dlher informat•)n romprisej th• infmlion indudod in tha annual r8wt oth* Ihan th• ffinandal $1o18m9nts
and our auditors report there￿. Tho tNst•&S rnSpO￿lb1e lor Ihe other Infomwknon contsined wlthln th• annual
Fèport. C*Jr opThMon on the fin•nwl statsments does not cover tho othw Informalon and. •xc¢pt to tht oxlenl
s)IherwiBe explicilty Blaled in our repori. wa do not express ony fom of assurarte C•?￿[uS1on ther¢￿. Our
respon￿bIlty1a to r•od the olher 1rknrn￿lon •nd. li dong 40, ￿)n¥Ider whethkr Iho olh•r lAform•ll￿ K9 matW*iy
I￿￿￿10￿1 wilh the Inan¢ial staf8rrKnts Dr tyjr knowledgo oblaln•d kn the cour88 of lh• audit or othetw1￿ app8ar6
lo be matewiglly mlsslatelj. 11 we ￿entify such matWig1 knconsist•nts•8 or appthr8nt mthial rn￿StateM•rn¢ts, w• ar•
r9qulrod io dgt¢rmin8 whglher this 91￿$ rise to a matsrfal misslalwnant In the financw slatgmgnl$ Ihèmsel¥èB. 11.
based i>n the work we ha¥è performed. we conrjude that th818 is a maleri•l misstst#mnl ofthis oth•r Infom7alion.
W9 •rg wgqulr¢d to ropori Ihal fg
hav8 nothlry to reForl in tNs regard.

THE MLVERLEY ASSOCIATION
TRADING AS EVERWOOD CARE CHARITY
INDEPENDENT AUDITOR'S REPORT (CONTINUEDI
TO THE TRUSTEES OF THE MLVERLEY ASSOCIATION
Oplnlon• on oth•rffj•tt•rn pwcrtb•d ty th• Companl•q Act 2006
In our op1nic￿, b4$•d on th• wtyk und•rtakgn in lh• cour80 of our audlt-.
the Informatkln thg truste•s' repGYt lor the f￿ancial y•ar for whth th• fffiandal $t4l¢nxnts we
prnparè(J. which kndudos tho directorn. r•p¢rt gnd I￿ strAtegic rewt pr¢parwl for Iho purp￿3 of company
l¥*, Is o)nsist•nl ￿th the financlal slatsments., and
the $tr*oglc report aNI the dIr￿Or$. report inGlud4d wrtNn the tru$tèu' r•port ha￿ b••n wepared wi
Acc0fda￿e wlh apFIlrA￿ legal requlrwngnl$.
Malt•rn On whloh w• arn rnqulr•d to v•pprt by •xe•pllon
In the 163hi of the kno￿8￿98 and underniandkng of th8 ch£Atabb c*4nFony ond 11$ ￿￿rOThMent obtaln8(I In Ihg
course of tho audil. we haNv not Iden￿￿d rn•t•ri￿ m￿•t•t￿m￿n￿ In the strateg￿ rEPOrt or the dlre¢tors' ro
in￿￿ed ￿thIn Irusloes. report.
Vh h9¥8 to r•port In roBpvd of k41ty*lng mlttgrs In idallon lo lh• Cornpanles Ac* 2006 requires
u• lo report to you if, In our oplnlon:
•doqu•t• aeo)unting rncords have rtol been kepl, w return$ •laqual• lor our •ud* have Lwn r￿￿¥0￿
fmm brnnthe8 nol vK4ttéd ty us,. or
the 8tatemvmts ￿ not in agro8rnent ¥Ath thè accounlirffj rvLY)rds •nd r￿m$. or
cor18￿ (&sdosur•s oflwstg0s' remwwallon sw(#fied by law wr8 not m•d•: or
we have not r•c•W all lthmatkni arKI •xplan41knn$ w• for our authi
RMpon8lbllltlH of tru•l•
As •xpkkngd mofe fully kn the statement ol INSI￿, tesp¢nsibililie$. the tNJlees, wh) al80 Ihg dli•c4or8 of the
¢haritabb ¢ompafty for th• pwpose of coM￿Y law. are respon6l>k for Ihfr prepaf8lon o11hg statomonts
and lor belng So￿8fi$d th•t Ihuy gNe a Inr• ond fair Mow. and for Such In1ern￿ control 48 th• truste09 d¢¢èmin• Is
ne¢￿10ry to 8natde the wèporathon of slatom•nt8 Ih8t 8rg freg from materfal ml6st￿ment, whether duo
to fraud or •iroi. In prepariNJ lh• finan¢W 51atements. the IfU¥ttEs ¥r¢ wpon*blo for assas￿n9 lh& charilable
mpanys &b￿ty lo conllnuo as a gohg ￿nCem. dlsdo$ln9. a8 8pplli4bl8, mattor¥ reL*èd lo gong o)n¢wn 8n
usnp the gothg ￿nCarn basis ol acwjnling unles8 th¢ tru$t•o1 •th•i intenrt io liquld8t8 the fJ)aritabf• LY)mpÈny or
Io (xi86 opwati(ms, or no realsllG •11gmgb¥e but to do lo.
Au(Mtorf• rn•p•n•lbMIU•• forth• •wJltolth• IIMn¢l*l •t*l•m•nt•
AlurfhBr 00scriNon olour m8ponthh¥•5 1$ •Y4ihblo on thè F￿anc4a1 Reporting Councils **bgit8 81.. https'.11
¥ATht.IrC.org.uklauditor9f•gP￿$ib*1l•1. Tl¥s d8￿[1P￿.0n lomu part of our report.

THE WILVERLEY ASSOCIATION
TRADING AS EVERWOOD CARE CHARITY
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE ￿LVERLEy ASSOCIATION
Ext•nttO I￿1¢h th• audltwfi• wn1id•r￿ cwMbl• of d•t•Gting Irr•gul*rltl••. Including fraud
IrrègulaThlièl. inthiknno fraud. are In51anc•5 of nOn-curn￿lwnM ¥Alh ond r•gulat*Jns. WB design pioc8dur•s In
lkne with ¢)ur rèsponsibilit*. Jjtlined BbJve on th¥ Fin&￿al Reportlng Courrir8 we￿1¢, lo d8te¢t mJI￿al
misslatemenls in respeei of irregulvllies, including fraud.
We oblain And updrtte our undaTrt8￿din9 of th• entlty. its *clivii*S. its (yJnlrDI en¥irDnrnert, antl ￿kety (￿luT0
devolopm¢nl$. induding In r¥lgtko lo Ihe k981 and rO9￿1&tory framowork applicable and the elllity is com￿y￿n9
with thal frnmewtyk B•8td on th1$ undor8tanthni. we identify and a$s8ss the risks ol malBrwl MI￿101*ment of tha
fiMnclal slatemenis. whEther due to or error. and ￿rf0m1 audrf respunyve to ihow ￿k8,
•nd obtoin a￿￿.1 e¥tden¢o that 16 suffi¢ient aftd 4ppropr*te to provide a ba818 for Our ¢pln*)n. ThiB Ind￿leS
consldwalion oflhe risk ol acts by the enllty that wern (ontrary to appllcabk1gw$ and r8wknli)n¥, i￿l￿1￿j Irwd.
In r41poAs• lo t￿ rlth of Irf•guI*￿¥S AThJ nc4￿CoM￿￿C4 wlh laws rgwldon$. Indu¢Jkng traud, wo d08ign•d
prtt•dur•s¥thlch Indud8d'.
Enquiry of fflanagement and those charged 4¥lth go¥wnwc* oround actual and pomial 1119at1￿ and
doims as wak as actual. 8U5PÈCaed And aHeged Iraud.,
Re¥iewng miwte¥ of mgetingj of th0￿ ch8rgefl govem8n¢e:
A5S855ing •xt¢nt of rompliwrKYJ wlth the and rogilalltsni o)n$ld•r•d to a oyr•ct mat**1
Bffect on thvj flnanGtql ataternonti or the 0￿￿tIOna ofthe entity thrO￿h enqthry arAI Inspèctbn"
R￿ewing finanrAal s&itemenl dls¢bsurg$ 4nd *sWng lo $upp&llng th)￿￿￿￿10n lo 458•H wrTyfian
th appli¢Abl8 I￿$ ¥nd roguLqlKJn¥',
P•rfonnwig audit work over lh• IiBk of management ￿a$ oveTrlde of rA)ntrol$, indudkng lesllng of
loumal entrtas arnl other 4dlu$lm•nts for apwowlalenfr88, tho bu$i1è8s r8tK>nale ol 8lgnlficÈnl
tran￿￿11￿￿¥ oulJid• lh• no￿￿1 of busin￿$ and r•viowng aco)unting indratsF of
enlig1 bi••.
eeEBuse of ts Inherent limtt¥th?rn of an a￿11t, th￿1& g Ilsk th41 ￿ ￿11 nol d•t•cl all Irr8gulam￿, Induthig thoté
adiig lo a material misstatemenl in thè ffinano*l $tat•m8nts or nor￿Orn￿l￿￿ wilh regulation. Thls ri$k
kncraosas the mora Ih8t ¢omF41anc* Wlh a law or reqU￿￿n 18 ranmd from the ￿nE5 transactlon¥ roffec
tn Ihg tlnandal 6tatemènts. 8$ we 4￿1[ be le8s1Skety to become ￿art of instan¢e$ of n¢￿￿￿mpli￿nCe. The rr4k of
not 4¢1•¢￿09 8 mato(lal missta1èrn￿I r•sulln?g from hud 16 highvr th￿ for Dne resuttNIg from grmr. a• fraud may
InVo￿t eolluston. forgery, intenlronal omi*$￿n9, mi5representaion5, or t￿￿ override of Inlemal ¢tyrtrol.
il•• of ouv v•port
TIMS report Is mada sd•ty to the ¢h8rll•ble ¢tynpany'$ mernberj, as a body. in ￿COrdan[* wilh Chopt•r 3 rrf Port 16
of the CornpanlesAcl 2006. Our audit worfl has boon undorlak•n so that we mlght stat• to tha charbtablB ￿mpanY6
m8rnb•rs those mlltters we are requred to $1019 10 1h8rn In an audNof$ report 8nd for no othèr pwp05e. To the
fvl851 extent p•m￿tt•d ty Iw, wo do not •c¢•pl or 8s$umo rèspon$ibllty to *nyon• oth•r Ihan thg th8r14ble
¢ompory and th8 ch8rflBbto COM￿ny'S as o body, for our audit work, for th1• rnport. Of for t￿ o￿nIOnS we
ha￿ IoTmd.
Jon Nobl•1S•nlor StstutoryAudltorl
foi •nd on boh•ll otAz•ts Audlt Sv41¢
Ch*rtprnd A¢countant8
str￿tory Aud￿Or
Ttrdrd Flocf. Gat•￿*Y House
Tollgate
Chandl•r8 Ford
Hampshi
Untted ￿￿dOffi
S053 3TG
10-

THE WILVERLEY ASSOCIATION
TRADING AS EVERWOOD CARE CHARITY
STATEMENT OF FINANCIAL ACTIVITIES
INGLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
CurY•Thtlln•nclal y••r
Lthr••trI￿ R••trf¢tsd Endowm•nt
nd•
fund•
fundg
202S
2026
202S
Totsi
Totsl
2028
2024
Not••
DOriatic￿3 and legacie5
C1w￿￿ble activities
In￿stMents
other Inmmo
3,874
4.467,667
20.811
28207
3.B74
4.467,867
20.611
28,207
871
4,270,D75
34.631
52,116
Totsl In¢om•
4.520,359
4,520,359
4,309,892
Invesltngnl manag•m•nl coils
s,crtr7
5,CK17
9,199
Chlliilabla actmties
4,$53,
86,588
4.420,455
5,053.905
Lo6$ on thyJO8at ol fLx•d assets
12
48,892
Tot•1 •xp•ndllw•
4,368.876
86.586
4.425.482
5.111.996
Net Incomlng l (outyolngTr r•¥ou
161,483
(66.586)
94,897
(742,304)
Nat gaSnsllk>88é81 on invelbnents 13
18,040)
18,040)
107,119
N•t mgv•m•nt In lunth
15S,443
(86,586}
88.857
(635.1851
Fund b*anc85 at l Apill 2024
2,386,733
67,257
56Q,$37
3,416.527
4,OS1.Y12
Fund ￿31 Mar¢h ZOIB
2,S44.176
400.871
0.537 3,505,384
3.416,527
Th• •taI•mW￿ offinNnr4i1 actNilwJ I￿￿￿￿￿ al g￿n$ ond losses re￿UnI￿1 In th• ye¥.
Al IncomB and •ynditurn deriTJW frcffl 07ndn￿n9 adv6tlo&
The stst•méni of finanaal aclivlfes al$0 ttrfnplies Wbth the re4ulremerrts fci an In¢om• and a¢¢ounl
under thè componl95Act2￿.
11-

THE WILVERLEY ASSOCIATION
TRADING AS EVERWOOD CARE CHARITY
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOIIIEAND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
prtor flMncl•l
Unr••trf¢t•d Reitrl¢tAd Endawrn•nt
lunds
funds
2024
2024
Tolal
2024
2024
Donatlorffj and i¢gatl•g
charit￿1￿ ac11v￿*S
In￿1￿•￿¢$
otl*r i￿ome
1.871
4,276,07S
34,031
52,115
s.oc#)
6.871
4,276.075
34,631
02,115
Total In¢offl•
4,364.692
4.369,e92
Investment managemont co
9.199
9,199
Ch•iitable adi¥ltl?s
5.(Q5,167
48,llB
5.053,WJS
LON on di6P08JI ol tlxod
12
48,892
48.892
Totsl •xpgndllur•
5.C*3,258
48.738
5,111,996
l ino)ming l (outgoing) re50ur¢es
(698.566)
(43.738)
(742.3041
Net g4n&l(loss•$l on IAY•simtrntS
13
107.119
107.119
lknl outyolng w•¥wr¢•8 b•for• trnnBI•rn
S91.4471
(43,738)
1635,185
GTO¥S transfw¥ L￿•*Th
S,0(Xl
15,1
NetmoTMnwnl In funds
(588.4471
148.738)
1635,1851
F￿d balanr*s a11 A￿1 2023
2,975.180
515,995
560537 4,051,712
Fund hlthn¢￿ at 31 Id•r¢h 2024
2,386,733
4e7,257
S80,537 3,416,527
12-

THE WILVERLEY ASSOCIATION
TrADING AS EVERWOOD CARE CHARITY
BALANCE SHEET
AS AT 31 AIARCH 2025
2024
assets
Invoslm•nl wjpwty
16
2.135.
2.103.107
752,180
762,324
17
587,571
2,722.869
3,617.671
79.157
1,215.719
169,888
C•$h at bank and In hand
1,294.876
Cr•dltorn: amounts l•lln9 th• wXIth
n• y••r
399,794
1512,161>
(ecii.8781
t ¢wMnl •Mol&l(Ikbllllkni)
782.715
(2W.0841
Totsl *Bm•t• l•M ¢ur1￿1 llabllMI••
3.505,384
3.41e,527
C•phl fvnd•
Endowm￿ fund•. gènwal
lfteoffl• lunds
R•strkled fvnd$
.$37
SeQ 537
21
4[￿,671
487,257
De$ign*ed fund$
Gonord unMstrlcl•d fvnds
2,513.881
2.481,$90
(Y19S7)
2,544,176
2.380.n3
3,606.384
3,416.621
Qa cj.DE 02.-
Th• fln•ndal $t4lknnts wwv apptQV9d bytho Tiu81095 rm ......,...
Mrsc
Comp•ny rnotslrndon num1￿ 00•17104
13.

THE WILVERLEY ASSOCIATION
TRADING AS EVERWOOD CARE CHARITY
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 AIARCH 2025
2026
2024
¢￿h from upvratlng •ftlvlti
C•sh genw¥led Iromllobs(wbed ty)
oper4tiw$
103.356
(029.039)
Imimiinu •ctlvltlo•
Pur¢has• of ianglt49 fixod ass*s
Prac8Bds from d18p￿1 of Inv￿M￿l
property
Prouéds frcth di1￿￿1 of tsthér In¥•sti￿nt#
Intttè9t
$4,040)
75.8001
78S.000
188.871
2,828
814,436
34.831
Mtst g•n•tthd Inv••tkn#
a¢lMII
882.457
573.469
Pl•t G••h uwd In flMncln9 a¢llvlll
Il•t Incr•u￿￿•¢Im￿l In rA•h •nd ¢a•h
905.813
155,570)
C*sh and c8sh •quW•nls al ￿91ftnIng Of￿ar
229.9C
285.476
Cash and ¢a•h •qutvil•nts at•nd of y••r
1,215.719
229,906

THE WILVERLEY ASSOCIATION
TRADING AS EVERWOOD CARE CHARITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Ac¢ountlny polklo•
Charfty InfomwW¢)n
The w1￿￿•Y Associatfon ITrnding as Evprwood Core Ch¥￿ty) * a private wmpany lirnlted by gupr•nt•¢
incefporated in Englwd and Wlales. The fegS$tored orrice 13 Lme Haven. Be8ulleu Road. tlibd8n Purtlgu.
Soulh4mp¢tyi, HwnpBhY•. S045 4JF.
1.1 Arrountlng ¢on￿￿tIOn
Tho findr*Aal slatemènis have bpen prepgr•d In acrAJrdanct vrith the th8rXatl• ¢ompAnYs govemi
dc¢um¢nl, the CompHnies Act 20J6, FRS 102 'Th8 Financial R?pO(￿n9 Standard applicat4e in tho UK and
R•putlc of Irelan¢f I'FRS 102.1 and Ihè Charities SORP 'Accovntiry and Reporting by Charille5". Statement
ol R¢cDmmendèd Prath"c4 appllcabk to tharib?s pr•parI￿ IheSr awunls in aCCordar￿e with FIn¥￿t¥1
Reporting Standard apWieabl• In UK and Republic of Ireland {FRS 102)" (effgd¥g 1 Jonugry 2019), The
ch8ri18blo eompany16 a PU￿1C 8eneffil Enlty ￿ d•fin•d ty FRS 102.
Tho flnanaal stal•m•nts ai? prepared in starfing, wh￿kn is tho 1urbCt￿nwF of lh• chri1#b￿ Company.
PhnetAry 8rnounts In thase financAal statements aro ioundoo 10 th• rAare8t L
flnandal staiernents have been Prepgrnd urk1er th• hIsiNio￿ Gosl convBnlK)n rnodifi•d lo inC￿de cwlgln
financ￿1 irKtrum•nts al fair vMlu•. Tho plina￿l K(¥JLmtiThJ polig•¥ •dopted •re ty¢t bèltrw.
1.2 (Jolni ¢¢m¢•m
At th• ilm• of approwng tho finanual $lalemnts, tha trusts•s have a reasonab* 8xp8¢1alKin IW the
char4tabl8 ￿mpary has adequgts resourc8s Io CDnlknue Sn operational ex1sten￿ Igr the for•5eeable fU￿re.
In makkw thls as58ssm•nt th• tN¥tsès haw la￿ ac(¥Anl of the improved ¢radinp p•rfomwr£• thrsng th•
y¢ar whk* ha$ g)nlthued Into 2025r26, thè boost In the Chalit￿8 liquhj luDd$ lolowing th• salo of
investry*nt propety, and th¢ Suc￿$ ol Iheli on9olng cost conlfol mea8uro8. Thu8 tho trth518e8 con11n￿ to
aL1¢)pt tho going cgnc8m basi5 of ac¢tsunlin9 ¥1 pr•p4rinll lh• financial stal•m•nl•.
1.3 Ch•rhbl• fuDd•
Urrtslricted lunds arn avalAbl• u8e al of the Int8tees in furth8T￿ of their ¢hafitable
obleei1v￿.
DES￿n•t¢d funds cvmpri?e I￿ndS ￿Eth have betn get $8ide 81 the th$¢I￿￿r. o! Ihè Iruslèo$ lor spe¢
Purpo￿1. The purposas and useB of the dgsNnal•d fvnds we lot out In noieB lo th8 finanrAal stalornents.
Ro91dclod fund8 are $ubl¢d to wific condilons by donorl ￿ ID M)w Ihoy may be us•d. Thè pu￿505 and
$ of trb• re8tsfjct8d lund8 a￿ $el out in the notès to flmncad slatements.
Endthvmant fvnds ar• to spé(afic ¢A)nditscrt ty donors Ihal th• capNal be maintaKwd by tho
tharftable ¢offlpany.
1A Incorn•
Income * rgwgnLsod wh?n ihe cha￿tabl4 ¢omp8ny i$1ggally •ntiU•d lo 11 after ary Porfrym8n￿ eoThlilw)ns
haw been mel, lh8 amounts e•n bè measwed rellbbty. and It bs rAobal￿9 th81 Ineomè ¥AII b• r6¢•i￿d.
F88 i￿1)￿• is rgcognig•d in the p•riod thatthé serNice is providèd.
rncom8 from gov8mrnènt f￿d olh•r grants li reojqnlsed at ￿.1 value the 9rf1￿ment after
y perform$nc• ¢oThJtt6ons boen m81. it 15 pro￿b￿ that tho lft¢om• wll be r•c4Ned, and the arrrf>unt
can be m8asured relwbty. 11 •ntitlemEnt Is not mel. these amourts ar? deferred. I￿￿m& receNthJ durlng iho
yèar relAting to grantswhdty c4Jverfng peiiods vJmmen¢ng 4ft•r y•ar end 18 held as dèlwred In¢ome.
19-

THE WILVERLEY ASSOCIATION
TRADING AS EVERWOOD CARE CHARITY
NOTES TO THE FINANCIAL STATEhlENTS (CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
AGGountlng pg11¢1
(Contlnwd)
1.5 Expondltu
ExpendilLre h rec¢4￿800 once ihwe 1$ a 18gal OT eonstr￿￿e obl'gthn lo fran￿er econ¢)mlc bBnefil lo
thkd party, it is probabl8 that a transfer of oconomic b8n•lKs wlll b• roqu1￿￿ in setl*ment, and th8 llmourrt Df
the obl¥ation can bg measured reli3bty.
Eypenditwg Is ¢1488lfied by Tho CO810 of eath actlwty are made up of th$ lotal ol dSwct c￿1$ And
sharotl o)Jl3. i￿ju￿1￿9 support CDsts In￿l¥ad kn und*rtakln9 oach acivity, Dlr&Gt o)sls attribut*)le lo a slngl•
•¢t￿ty or8 all0￿1$d dlreclly to thal a¢Uvty. Shared co8ts whkh ¢ontrlbut• to more than one admty and
•upport ¢081$ whi¢h am not •thibutablo to a slryJle ac11￿ ar• apportion8d bO￿n those a¢tMl*8 on a basis
COnBl8tanl ￿th lh8 of resources. Centr81 $18ff r*)sts arè 8Mocat•d on lh¢ ba￿$ of tlme 3￿t. and
dapre¢l￿on chAw8 am glocatsd on porrion oflho asso1.$ use.
Tangiblvj fixed •re inib•ty mu3ured al co*, net ofdepre¢y•liDn •nd •ny Irwhm•nl loJse•.
Dep￿riation 18 wvjropnispd $0 p¥ lo ￿¥1? gff lh• or ¥alu•lion of a￿￿ts Iw Ihelr re8fjdu￿ valuK over thglr
U￿ful INe5 on the followin9 bosu:
Fr•thold IArvJ ond buifdlng•
FLKlur88 and ffltting8
Strahjhl Ilno basb8 bglwoDn 4 arKI 2¢￿ yg8n
Slfa￿ht Ilne basts beiween 3 and 10 years
The yln or h)ss wlslng on the diiFthal of an a8MI ig d•tsrmined as thè dtff•r•rrA b•tr¥é•n ihè sala Pr(￿ed
and the canying value ofthe asset and Is I•￿gnISed In th8 slatWn8nt offin•lld￿ I￿1￿110$.
1.7 bw••lffAnl pvop•ity
In￿sthI8nt propety. which Is Frfopety held to earn rontals andlar lor eaprtal appreciat'on. is irrilhlly
recognlsod * cost, whlch In￿u￿9$ the wr¢ha$e cost and any dlreGtly attrfbulable exppndltur•. subsequ￿￿Y
it 18 rneJsurod at fair v•lue at the worting *nd dats. Tho •wplu$ w dsfldl on revaluation l• Tècognis¢d In
prtsfft or loss.
l.• Flx•d a8••t Inv•8tr•nt•
Fixed a8$01 inv98tm8nl$ afft Inftialtry M￿8￿￿￿ at Ir4nsa¢lTon p11co exc*Jdlng transact￿￿ oJ518. ar•
iubaequonlly me3¥ur&J al fair al èach reportinp date. Changes In flir valua •r• rec¢Jr nised h nét
Incomellexpendilur81 for tha year. Transactkn costs are exp•nsed as I1￿￿rred.
l.• knp•lrffl•ntoffrt•d *M•ts
At 8och rept¥bng gnd d410, Ihg chorltablg o)mp4ny th• ¢orrylng •mt￿nts of Its tan&lt4• 898•ts to
determine wheth•r thwe li any IndI￿lILIn Ihal th0￿ B88ets have suffer￿1 an iM￿rmantI0$S. If any 8u¢h
inrfKation exiBl8. the r•cov8rnt49 amounl of Ihg 8s10118 e6tlmatfjd In order lo d•t•mih)e th? extent ol th8
Impglm79M Io¥8 IW8ny1.
1.10 C•bh •nd ¢•$h •q￿l¥ll•nts
Cash and Ga5h gquivalents kn¢lude oash Sn h*Jd, dep¢s6ts held ai caTI wlth banks. olher tshort-temi
investsn￿ls Writh orwJin¥J matyrillos olthree rnonths or less, and bank 0￿rdraft$.
16-

THE WILVERLEY ASSOCIATION
TRADING AS EVERWOOD CARE CHARITY
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
A¢¢oyntlrw po11¢1••
tcontlnued
1.11 Flnanclal In•trum•nt•
The ¢harltablo company ha¥ elgded to apply lh• prwlons of S8cih)n 11 'Baac Finan¢W In￿r￿nts, aNI
Se¢llM 12'01h•r Fknanc?al Inst￿Men￿lS3Ues. of FPS 102 to all of rt$ flnanci81 inblwmènts.
Financial Inslruments are reC￿nI3•d in th8 tharitabkn conyarrfs bd•rv Jh••l wheTr Iho fharilablo cornparry
bocomeb party lo the cortrjthal Pro￿610￿$ of the Inslrum•nt.
Finantyal J$set$ and IbobMille$ Ofg offs81. wKh th• nel arnounts presented In Ihè finandal stat8mgnls. when
there is a legally enlorcoJble right lo 8•1 Off thè récognlsad an￿￿nts and there is an Intention lo on 4 not
bail$ or to r•alls• th• asset and 8•tt* thB Ilabuity limuttweou￿y.
B••Ae Iln•nclalu*ots
Bulc finand81 assel3, whith include debtors 8Th1 ¢ash ap3J ￿nk balanrBs, are inknly meBsured 81
lrnn$8CtKJn Pri￿ transadon costs and arfr 8ubsequ6nUy Carri￿ al ￿ort1￿0￿ cost U￿n9 the •ffècti¥o
Interest méthod ￿l￿eSS the Mngem￿I ¢onslttute8 a ffiThancYw tfaTrsaclion, wheTr the 1$
mea•uTèd at the pr68gnt vatu• of fijture re￿pts di$counl•d at a markit r•t¢ of Interest. FinwKid
cla8Jthod as re￿r￿bla withln year aro not amorlimd.
Bask flnan¢Xal k8bi1it688. Indudlng r¥edknTr ore InMaly recogniged 91 transacllon prlc8 vths thfj
atrang•rnenl wistilu*$ A fingngng trnn¥aclivn. whor8 th• debt instrument 18 me8Jured at the presenl volu
of Ihg fvturo paymonts dlscounted st a mart•l rats of Int•rosL Fin•Kial liabNlb•s das6illed as payablp wlhin
y•ai art w)1 *m¢•is•d.
Tr8de ￿dIOn ar• obllpations to pay for gor*Ji or S￿leAS th&t have b•en ac4uW In Ihè oTh*nary course ol
oporalbns Irorn suppliprs. Ampunls payable are dassifi9d as current Ilabllths rf paym?nl 15 due hi¢hin
year or less. N r￿1. are presented 88 ￿￿-Current liabi41kns. Trade treditors are recfved knSUaly at
Iran¥xtM pite sub59qu•nUy Measyrgd at an￿rtISt￿ ¢tsJl using lh• eff•LINe Internst m•theé.
Financi•l Ihblllle$ d8T•cowl%8d when th•ritsbl• ¢cmp*V8 eontrndual ctJl*Jats'on8 •xpir8 or are
dhth8rgEd or ran￿11•d.
1.12 Tax•llon
Thè charilabl• ¢4Mp•ny 1$ gxgmpt frryn ¢orwaliDn tax on ill th•fflable •cbvikne•
1.13 Employ•e b•n•flt•
The co81 ol any ￿￿Sed hjlidty ¢ntilknm￿I i5 r¢wnwt In the pomd In wh*h t￿ empltsyeeS ar•
cefvod.
Twminalhx bonells Are rgMgnlsed immedlUte￿ a$ an axpanga charttot4e company 48
demon%lrobty ¢ornmitted lo tho ernpbymenl of an •mployee or to prowth bgneffts.
1.14 R•tlroThnt b•n•fits
Paymen1$ lo defined tontn"bLthn retlrement befieffil gd)eme8 are ch&rg¢d as ￿ •xw9• a8 thay f•ll lue.
17-

THE WILVERLEY ASSOCIATION
TRADING AS EVERWOOD CARE CHARITY
NOTES TO THE FINANCIAL STATEMENTS (coKfiNUED>
FOR TrIE YEAR ENDED 31 MARCH 2025
Crftl¢al •ccountlng Htlmat•• and fvdg•rnwt•
In the applIcatl￿ of the char+table companys 3￿nting poli￿s. the trusltss Tequlrnd lo m&*8
Ivdgemgnt8, e$lim4tg8 and a$$umptM$ aboul lh& CArrying arnourrt of a55e15 ￿8￿lItIeS Ihal #re not readty
•pparonl from tkner xwr¢e8. Tho estimates and a35QC4at6d assunyb(￿s aro bAsed on hiBtWfAI eyrlenc•
and other faclors Ihat ar• conoidwoo to be rdevanl. A¢tu* results may dmlw fran th88e es¢in•t¢s.
The eBtirn4les and undorfyry Auump¢hn$ aro rnvk9wed on an onwng Oa81$. R￿1810Th$ lo ￿(o￿ntInY
è8lthMat•s &r• rwy)gnls•d in the pervd in which t￿ 0stTh810 18 revlsed wher8 the Mis1￿ affects thal
r*d. or li periryj of Ihe revkbn and fulur• p?ri￿J6 vthorn th9 ￿$11)n alhct8 both currnnt and fLrturè
rK)ds.
Oonallons Ind 1•gacl••
unl￿trICted Unr•4lrlGt•d Rvtrlct•d
fund$
fund•
2026
21124
2024
2024
Donatrtins and gift#
3,874
1.871
5,tyJO
6.871
Charftsblo aGllvlllo•
Unrnstrfcl•dUnmtrlct•d
funds
nds
2026
2024
R•$tdentlo1 Fee8
Nur61nq Foes
ReBpKg and R8&bl8mwrt P8es
D8montia Fees
3,112.878 2,891.986
1,023,917 1,351.484
172,024
32.805
158,848
4.467.867 4278.075
Inv•8tm•nts
UnrnBtrl¢t¢d UnmtrlGtsd
fundz
lun
2025
2024
IwJnw from listed in¥•slmenls
Irrterest r•c81¥abl8
17,785
2,828
34.403
224
20,811
34.631
18-

THE WILVERLEY ASSOCIATION
TRADING AS EVERWOOD CARE CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 laARCH 2025
Oth•r In￿n
Unr••trlct•d UNe51ricted
fundi
fund$
2025
2024
Ng1 gaSn on dlJposal of18nyible ffixed 8158tB
Olh&r Income
27.911
52,115
28,207
52,115
Inmthwnt m*n•g•M•nt ¢￿ts
Unv•thtt•d Unro8lrfctod
fund•
fvnd¥
2025
2024
Inv•slmert m•na9emenl fee$
S.CO7
9,199
5.037
9.199
19-

THE MLVERLEY ASSOCIATION
TRADING AS EVERWOOD CARE CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AIARCH 2025
Charft&bltr ocfvlll
Provl•lDn ot Provknlon of
¢•M homB8 carn hom
2025
2024
Staff Gog18
Deprecialon and lrnpalnmnt
R081d•ntlal ar*1 nuvslng care
Calering
Pron*sg$ 9¥p￿8
runnlng
3,237,fjOQ 3.￿t.781
49.980
3S.883
23.388
46.982
140,313
193.192
507.845
525,032
326,420
386,833
4,285.526 4.759.683
Support COBts1609 9)
Go¥wnanLx ￿&8(19? 9)
100.539
270,722
34.3W 23,5CKJ
4,420,455 5.053.90S
by fund
Unros1rictod ljjnds
Resliided funds
4.353,169 5,005.167
48,738
4.420,4SS 5.053.905
Support ¢o•ts
Support Oov•m•n¢e
2026
Support GovwMnc•
¢o•ts
¢o•ts
2024
Legal and proftsiional
fees
Conlra¢tor ¢￿t5
1(Kl,539
100.539
17,695
253,Wd7
17.695
253.027
Audit f8eB
34,390
23￿1
23,500
1CIl,539
34.390
134.929
270.722
23,500
294222
Paymonls iotalllng £nbl12024.' £￿1) wro mado on bghawol ¢Nsleo6.

THE WILVERLEY ASSOCIATION
TRADING AS EVERWOOD CARE CHARITY
NOTES TO THE FINANCIAL STATEMENT3 {CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
11 Employ
Tho a¥•r#yo Mont￿ number olemF4Oy￿1 duthg th• y￿r was..
2025
Ilumber
2024
Numb•r
101
Ernploym•Tht co•ts
2025
Iges ind
8wAal secwlty cx*sts
other pen$lon costs
2,984,420
207,7D3
45.477
3.376.447
184,720
40.814
3,237,fj00
3,001,781
Indud•d abov• are agency ¢o$ls of È551.423 (2024..£1.197.155)
Thè key mnnagenxnl per￿n￿l ol the ¢omwis• th• ••ni¢y rnw9gnwnt te8m. Th• tot81 ￿p￿￿>￿e
b•n•frts. ttsmprising salary aThl pan81￿ cL￿tT￿lI0n• of the key rnon•gement Porsomel ollh• ¢hJrfty vmrn
£386.42412Wd4, £379.785}.
The numbèr of èmph)y6&8 whote I￿￿1 f•muMr•tlon waB than £80,000
16 u foMowB".
2016
Numb•r
2024
H￿￿•T
£6D.001- £70,000
£70.001- £80,000
The 4dina CEO %tho w¥$ rot on •mployog garnl r¢rnunarnborb of£ll,41012024.. £191.9801.
12 LO￿ on 41hpH41 offix•d as￿1#
Total Unr••trict•d
fund•
2026
2124
Nel b)83 on IiipoBal of langlblefLxed a88818
Followwig a re￿*W of tho 4ss•l rtgisler dumg th• prewous year. r￿ed a8$els of a net book vabJe of £r41
12024.. £4e,8921 ￿￿WrItten off to ￿flec% 9$sets di5P05ed ol or no longer In (w.
.21-

THE WILVERLEY ASSOCIATION
TRADING AS EVERWOOD CARE CHARITY
P40TES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13 Not B•in•lIlD¥•￿1 inv••lm•nl¥
Unr•*trl¢tod Unr•*trlct•d
funds
funds
2025
2024
Revaluatson ol #i￿$tMentS (not? 16)
R¢v4luaUon ol #i￿lM￿nI propgrties
on sale oflnws¢mgn¢ Fyopertie$
118.880)
70,919
36,200
12.820
18.0401
107.119
14 Taxallon
Thè charity is Ircffj on inr4m* •nd fallpng withwi Ser*￿ Scks ofthe 19￿ or
252 of th• Taxalljn of Chargeabk• GainsAct 1992 to Ihe extent th•ae Are ¥plled to rts ctr•rrt•ble obled8.
IS Tahglble Ilx•d
FY••hdd *nd Fithrn••thd
and bulld
ttlno8
Co
Al 1 April 2024
Ailditions
Di5posa15
2,367,425
10.116
701,484
43,924
(134,ISO
3,068,889
54,040
1134,150>
Al 31 M•th 2025
2.377.541
611.238
2.988,779
Deprnclatkbn and Impalmi•nt
Al 1 Aprfl 2024
Dep￿latIOn (*gFoed in Ihe yoar
Et4mln8t•d In rnspect ol dlw8a18
435.898 5J,806
21,457
28.$03
(162,Ce1)
965,782
49,9eo
1182.061)
At 31 Mqrth 2025
457,353
398,Y28
853,681
C•ryln9 amount
Ai 31 Marth 202
1.V20,1
214,910
2.135,098
A131 Mafth 2024
1,931.529
171.578
2,103,107
.22.

THE WILVERLEY ASSOCIATION
TRADING A8 EVERWOOD CARE CHARITY
NOTE8 TO THE FINANGIAL STATEMENTS {CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
16 ImiMtm*nt propèrty
202J
F•lr ¥•￿•
At 1 Aprrf 2Q24
752.180
(752,180)
Al 31 Marth 2025
Thg inv•stm8nl pro￿rty was sokl durirvJ fin￿￿*1 ￿1(.
17 Flx•d •u•t IDv••trn•Dts
U•t•d
In¥vlm•nt
Ca•h
T•)t•l
Co*toi ¥*lu•tlon
At 1 Aprl 2024
752.U34
89.733
(18.8￿)
10,290
189.7331
762,324
Valu4tion ehangès
In￿stment manapmont fo
Cash wllhdra*
oceed8 ff(*m sgle of •h•
Dfvidend inry)mg
{18.8601
15.oon
1168.671
15.007)
(168.fj71)
223.245
17,785
(223,245)
17.785
Al 31 Mar¢h 2025
579,fj62
7.￿)9
587.571
Carrying amount
At 31 Mgrth 202S
579,882
7,909
587.571
At 31 2024
752,034
10.290
782.324
le D•btovs
2C121
2024
Amounts tsllkng du• wlthln ¢)n• y••r:
Ttade deblorn
Other dobtors
Pr•payn￿nts and a¢Erued income
47,709
142,057
6,184
21.647
31.448
79.157
169.888
-23.

THE WILVERLEY ASSOCIATION
TrADING AS EVERWOOD CARE CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH2025
19 Cndknrs: •mounts hmlng ¥Athln ono y•ar
21126
2024
Other laxalloTr and sc¢4919ocurtty
Tra￿ ￿th1o[
Oth¥r Eredlvrs
rthil$ and inpJffle
45.025
303.365
84.621
79,1￿1
49,865
418.082
56,398
77,$35
512.161
6fJ),876
-24.

r38%
Ir)
vpv
15 1. 1 li gils
-￿z

THE WILVERLEY ASSOCIATION
TRADING AS EVERWOOD CARE CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR ThIE YEAR ENDED 31 MARCH 2025
21 DMlgnat•d lundb
The In¢omo fvnd$ of th& charity Indud• Ihe follwng duiwled fimd8 whlch have ￿en 8•1 a$lde wl ol
unre¥trid•d funds by thg trust?8s lor 8Feclfic purpo*$".
bnc••t R••ourttt Tr•Mf•rn ¥th¢••t Tr•n•fn B•lMK•
1 A￿1 2V3 •Xl•b￿d
1 Aprt2Q24
31 M•rolt2VZS
Property ¥nd •9uvAment
fur
Fga subslty rweNe
Rapairs and #nprov&m•nl
1.351.746
915.219
190,824 1,542,570
915219
31,991 1.574.561
915.210
SO.ODO
(28,0991
23,W1
23.901
2,316.965
126.0991
190.824 2.481.￿0
31.991 2.313.681
The property and oqulpmenl fiFnd r•pr•swrts Ihe net bD)k vduè of Ihe tanq5blp fix•tl aDJ81s held for
tharibbla Purpo￿ Igss the ￿Tro￿nt financed ty 8ndowed fund$. Since thi$ fund rfjprewits I￿s￿A> ffix*d
ass815 (mainly bulldlngs), it ¢aTh￿l be comethd e•&'ty Irrto eAsh and therelore (wnol b• us•J to fuTrJ 4JO*r
Tho Feè Subddy R8sèr¥o h¥¥ beon $81 up lo provkte tor funds to *s&st residènts who are unable to meel thè
full cost ol lh• Iw.
Thè Tepair And improv•m•nis r6w•s•nts monfjy W a6idg by th• Intst••s t￿ardS th• ffinan¢• of
Iwdal m•ntananc• wuk and Fl8nn8d mai)r wnproV￿ts to f•dlttles.

11~

THE WILVERLEY ASSOCIATION
TRADING AS EVERWOOD CARE CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2020
Qp•r•tlng I•￿• ¢ommltsn•Nts
At the reportlllg end dal• th• tharllalAg h•d out5tandvy commilmonts for lulur• minlmum lease
pay￿￿15 uThJer nonucth￿e1IabI¢ operglong l¢•se$. lall due as folknv8'.
2025
2024
Wrthin one ye
8et4Yeen tso ond fr¥e y61
10.130
9.156
16.221
18,834
19.286
34,055
25 R•htsd p•ity tMn8ictlo
During lh• yur payThnts ot £25.529 w¢re made to Rhys Polter80n w•$ ￿rA)Inted a IIUJlee on 15
14knT¢h 2024 Ind r0$1gnod 13 AuguBI 21r24. Of the £25.529 p•kl during th• p?rbd, £18,719 wa$ paid to hirn
when ho was S￿11 a trus￿. In Ihe prior year payments of £61,049 wèré mad8 to hlm and £4,256 was
•ft¢r bdno appolnlgd &lruBlee.
21 Ca•h g•n•rnt•d op•rnllon•
2028
2024
Surpwd&flCS￿ fw Ihe ye
88,8$7
1835.185)
Adiuslmenl8 fty.
InVe￿meTht irrtma rnc*anised in slatemeni olfine￿oI a¢llv14
IGainlllos¥ on dSspoa•l of tan￿ble fixed a8sets
Gan on dilposal ol inv8strn￿t property
F*r valu• gains and IDBse8 on In¥e6lmenl kKQP•rtI•s
Falr ¥aluc 9wns and1056è8 ￿ Inve81menlg
Dpw8clalon and lrnpaÈrFf+8DI of tani,'blvkK•I ass8ts
we•lm•nt rnwa9arnnt
(20,811>
(27,911)
{12,820)
(34,6311
48,892
136,20DI
170,¥201
35.U83
18.860
49.
6007
Movements in WOMNJ ¢*pltsl.
08crga8e in debtorn
ID8crèaselAncfeaBe in ¢redts)rs
90.731
(88,71T)
16.986
46.135
Ci•h g•n•rntod fromll*b•orb•d byi op•rntlon•
103,356
(629,0401
-29-