03cl copj Q l aAdlO Plfa:. Evergreen H¢)me Support Aeeount8 Year endèd 31 March 2026 Company No. SC350951 Charity Na. SC032530 EVERG￿EN HOME SUPPORT CONTENTS Page Company Inf ormation Trustees Report Independent Examiner. s Report Statement of Financial Activities Balance Sheet Cashflow Statement Notes to the Accounts 12 20 page I EVERGBEEN HOME SUPPORT CC*SPANY INFORblATION TRUSTEES Angus Cameron William Findlay Joseph McFadzean Kelly Marie Higgins SERVICE CO-ORDINATOR Elizabeth Scott COMPANY NUMBER SC350951 CHARITY NUMBER SC032530 REGISTERED OFFICE 30A Nelson Street Greenock PA15 IQH INDEPENDENT EXAMINER Tracey Orr Welsh Walker Lirnited 179A DalryEnple Street Greenock PA15 IBX BANKBRS Vi rgin flJoney 100 West Blackhall Street Greenock PA15 IXR page 2 EVERGREEN HOME SUPPORT TRUSTEES, REPORT For the year ended 31 March 2026 The trustees are pleased to present their annual trustees, report together with the financial statements of the charitable company for the year ended 3L March 2026 which are also prepared to rneet the requirernents for a trustees, report and accounts for Companies Act purposes. The f inancial statements comply with the Charities and Trustee Investrnent Iscotlandl Act 2005, the Charities Accounts (Scotlandl Regulations 2006 las amended) the Companies Act 2006, the Mernorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of RecOn￿ended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (Charity SORP FRS1021 PRINCIPAL ACTIVITY To provide housing support, respite and social inclusion to individuals with varying needs. Mission Statarnent WÈ aim to provide a high quality housing support, téspite and social inclusion servica £or individuals with varying degrees of ability including older people, people with learning disabilities and mèntal hèalth problems. We use a person centred approach ensuring individuals, needs are at the Centre 0£ the support carried out. We encourage individuals to be as independent as possiblè and provide a flexible servicè to Ènsure in￿Vidual9, social. parsonal and èmotional needs are being met. COMPANY OBJECTIVES AND ACTIVITIES The objectives of Evergreen Home Support are- To help reduce the need for admission into hospital and/or residential care and to cornply with Inverclyde CHCP policies and procedures on reablernent by providing a flexible person eentred service,. To provide a high standard Df care and support to individuals, cornplying with the principles of the Scottish Care Standards ensuring individuals privacy dignity and freedom of choice are at the forefront of all support provided by us,. To support individuals to be socially included, and to ensure flexibility of the service to meet indLVLdual requirements,. To prornote the welfare of individuals with varying degrees of disability. their families and carers by assisting them to remain in their own ho￿e, while encouraging ancl supporting them to be as independent as possible; To provide respite for carers,. To respond to an On Call service ensuring that the service is available outside normal office hours,. To ensure individuals are supported by experienced, qualified and professional workers to ensure a high standard of care and support. page 3 EVKRGBEEN Ho￿￿ STJPPORT TRUSTEES, PEPORT Icont, d. I For the year ended 31 March 2026 COMPANY OBJECTIVES AND ACTIVITIES Icont, d. ) In pursuit of these objectives, Evergreen Home Support provides the following services.. Bef riending at home,. Escorting for shoppingi leisure/soeial outings, GP appointments, hospital,. Respite care for earers: Assistance with life skills, e.g. hornecare, budgeting and shopping.. Personal care, prornpting of medication, as s i stance with meal preparation," Tea call5; Housework and shopping service.. Flexibility of working hours. Service users are regularly contacted by correspondence and phone calls to ensure that their care plans are still relevant to their needs in accordance with the National Care Standards and a review of their service is carried out yearly or as required. REFEI7ENCE AND ADMINISTRATIVE DETAILS Charity NuFther: Cornpany Nurnber: Registered Of fice: SC032530 SC350951 30A Nelson Street, Greenock, PA15 IQH OUR ADVISORS Independent Examiner: Tracey Orr, Trlelsh Walker Limited. 179a Dalryrnple Street, Greenoek, PAIS IBX Virgin Money. 100 West Blackhall Street, Greenock. PA15 IXR Bankers: TRUSTEES The following trustees have held office since l April 2025.. Angus Carneron William Findlay Joseph MeFadzean Dianè Mccann (resigned 14/4/251 Kelly Marie Higgins lappointed 14/4/251 As the Charitable Company is lilnited by guarantee, no trustee has a financial interest in the Charitable CorRpany. page 4 EVERGREEN Ho￿ SUPPORT TRUSTEES, REPORT (cont, d. I For the year ended 31 March 2026 ACHIEVE￿￿￿Ts IN PERIOD AND PLANS FOR FtTIURE Over the past year, Evergreen Flome Support have lost a few Support Workers, however we have sueeessfully recruited other Support Staff to compensate. We have also employed a Policies and Procedures Manager for I day per week to developi update and create new policies required in this present climate. We recently received an unannounced Care Inspectorate visit.. this was an ungraded inspection however the outcome was very positive. We are currently supporting 3 of our Support Workers through SVQ Level 2 Training and also our Depute Manager who is currently being supported to complete her Regi stered Managers Award. We are, at present, interviewing for more Support workers which will enable u5 to take on tnore work. The Service started as a community project in 1988 (Bow Farm Horne Supportl and has a recognised Scottish Charity since 5 December 2001. It became a Company lirnited by Guarantee 6 Novetnber 2008 and began operating under the new name Evergreen Home Support from l January 2009. It is managed by a board of trustees and Service Manager. The Board is eleeted at the Annual General Meeting or throughout the year as and when required. Membership is open to users of the service and anyone who has an interest in our service. New members are issued with all documentation relevant to good management of the service, incLuding all policies and procedures, Social Service Code of Practice, Care Corrmission reports, and every effort is rnade to ensure that they become familiar with all procedures of the service. The Board of Managernent regularly attends courses run by CVS Inverclyde on anything that is relevant to the development of the service and to improving procedures already in place. Two mernbers of the eomtnittee are always included in recruitment and selection and the regular supervision and appraisal of the Service Co-ordinator. Service users are invited to become involved in our recruitment and selection process. page 5 EVERGREEN HOME SUPPORT TRUSTEES. BEPORT (cont, d. ) For the yèar ended 31 Mazch 2026 STRUCTURE, GOVERNANCE AND MANAGEMENT {eont' d. ) The Service Co-ordinator is responsible for the supervision and appraisal of care workers and adrninistration officer, for the subThission of funding applications and for the day to day running and developrnent of the service. The Committee and Service Co-ordinator review the f inancial position of the service every weeks on reeeipt of budget statetnents and correspondence Irorn our accountants. The Managernent committee has complete autonomy in the decision making process of the service and always ensures that, if necessaryi guidance is sought from the Care Commission in the development of new policies in line with new legislation and any other relevant issues. APP0INTb1￿T OF TRUSTEES Trustees can only be appointed with approval of the current Board of Trustees. No outside parties are allowed to appoint trustees. All new trustees are briefed by the current tfUStees on their legal obligations under charity and corApany law. They are also made aware of the Mission Statement of the charity and are encouraged to attend staff and management Fneetings. FINANCIAL BEVIEW Telsh Walker Limited prepares 4 weekly budget statements for use at the board tneetings . These staternents are based on the bank statements and inforrnation provided. Day to day responsibilities for finance, setting the annual budget and rnonitoring are done by the Service Coordinator with the agreement when necessary of the Board of Management. The Service Coordinator liaises closely with Welsh Walker Lirnited and reports every 4 weeks to the Board on the financial position of the Service. RESERVES POLICY AND WING CONCEB The policy of the charity is to maintain f ree reserves equal to 2 months of charitable expenditure. The financial staternents are prepared on the going concern basis as the trustees are of the opinion that future income streams have been secured for at least the ext 12 months. page 6 EVERGREEN HOMK SUPPORT TRUSTEES, BEPORT (cont, d. I For the year ended 31 March 2026 BELATED PARTIES There were no related parties in the current or preceding year. The trustees have a risk management strategy which comprise: A periodic review of the principal risks and uncertainties that the charity faees,. The establishrnent of policies and systeThs to rnitigate those risks identified in the review,. The irnpleEnentation of procedures designed to rninimise or manage any potential impact on the charity should those risks materialise. PAY POLICY FOR SENIOR STAFF The trustees consider the board of trustees. who are the charity's directors for the purposes of company law, and the service co-ordinator as the key managernent personnel of the charity. All trustees give their time freely and no trustee received remuneration in the year. The service co-ordinator's salary is disclosed in note 10 to the Accounts. TRUSTEES. RESPONSIBILITIES The Charity trustees Iwho are also the directors of Evergreen Home Support for the purposes of company lawl are responsible for preparing a trustees. annual report and financial statements in accordance with applicable law and United Kingdorn Accounting Standards Iunited Kingdom Generally Accepted Accounting Practice) Company Law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitabl cornpany and of the incoming resources and application of resources. In preparing the financial statements. the trustees are required to: Select suitable accounting policies and then apply them consistently.- Observe the methods and principles in the Charities SORP- Make judgements and estimatès that are reasonable and prudent,. State whether applicable UK accounting standards hav& been followed. subject to any material departures disclosed and explained in the financial statements.. Prepare the f inancial staternent5 on the going concern basis unless it is inappropriate to presume that the charity will continue to operate. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any titne the financial position of the charity and to enable them to ensure that the financial statefflents comply with the Cornpanies Act 2006. They are also responsible for safeguarding the assets of the charity and hence taking reasonabLe step5 for the prevention and detection of fraud and other irregularities. page 7 EVERGREEN HOM& SUPPORT TRUSTEES. PSPORT (cont, d. } For the year ended 31 March 2026 TRUSTEES, RESPONSIBILITIES l¢ont' d. I STATEbSENT AS TO DISCLOSURE TO OUR INDEPENDENT EK4MINERS In so far as the trustees are aware at the time of approving the trustees report: There is no Eelevant information. being information needed by the independent examiner in cor)neetion with preparing their report. of which the independent examiner is unaware and The trustees, having made enquiries of their fellow trustees and the independent examiner that they ought to have individually taken, have each taken steps that they are obliged to take as a trustee in order to make themselves aware of any relevant information and to establish that the independent examiner is aware o the information. The Trustees are recornmending that Tracey Orr, of Welsh Walker Limited. Chartered Accountants. continues as Independent ExaThiner and a resolution to re-appoint her and authorising the Trustees to fix Welsh Walker. s remuneration will be proposed at the Meeting of the Trustees. This report has been prepared in accordance with the provisions applicable to eoffipanies entitleol to the small oornpanies exemption. On behalf of the Board on 29th June 2026. Wi Trus dlay ee page 8 EVERGREEN Ho￿ SUPPORT INDEPENDENT EXAMINER'S PEPORT TO THE TRUSTEES OF EVERGREEN HOME SUPPORT I report on the accounts of the charitable company for the year ended 31 March 2026 which are set out on pages 9 to 19. Respèctive responsibilities of trustees and axaminer The charity, s trustees (who are also the directors of the company for the purposes of company lawl are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment Iscotlandl Act 2005 and the Charities Accounts Iscotlandl Regulations 2006 las atnendedl The charity trustees consider that the audit requirement of Regulation 10 111 lal to Icl of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 4411) Icl of the Act and to state whether particular rnatters have come to my attention. Ba818 of independent exallun8r' s 8tateTh8nt My exarAination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulation5. An exarnination includes a review of the accounting records kept by the Charity and a Comparison of the accounts presentod with those records. It also includes consideration of any unusual iterns or disclosures in the accounts, and seeks explanations from the trustees concerning any such rnatters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent eXa￿￿￿er, s statement In the course of my examination, no matter has come to my attention which gives Jne reasonable cause to believe that in any material respect the iequirernents- to keep accounting records in accordance with Section 44111 (al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations to prepare accounts which accord with the accounting records and cornply with Regulation S of the 2006 Accounts Regulations have not been rnet, or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Tracey Orr Chartered Accountant Welsh Trlalker Limited 179A Dalrymple Street GREENOCK PA15 IBX 29th June 2026 Welsh Walker is a trading narne of Welsh Walker Limited, a cornpany registered in Scotland, Company Nurnber SC363553. EVERGREEN HOME SUPPORT page 9 sTATE￿￿￿r OF FINANCIAL ACTIvifiES Fot the year ènded 31 March 2026 Unrestrieted Funds Re$tticted Funds 2026 Total Funds 2026 Total Funds 2025 Noto 2026 Incoming Re¥ourc88 Contract Ineorne Private Contracts & Direct Pay Interest Received Total Inct)￿ng Resources 451, 995 451,995 443,246 40, 976 1,255 40,976 1,255 45,221 1, 169 494,226 494,226 489. 636 Résources axpendèd Direct Charitable Expenses Nanagement & Adrninistration otal Resources Expéndèd 367,323 367,323 372,520 98,558 98,558 93, 570 465,881 465,881 466, 090 Net Zncome 28,345 28,345 23,546 Reconciliation of funds Total funds brought f orward otal funds carried f orward 60.238 60,238 36, 692 88,583 88,583 60,238 The Statement of Financial Activities includes all gains and losses in the year. All incoming resourees and resources expended derive frorn continuing activities. Total funds in 2026 aEe all unrestricted. relating to restricted funds In the year. There was no income or expenditure page 10 EVERGREEN HOME SUPPORT BALANCE SHEET As at 31 March 2026 Notè 2026 2025 FIXED ASSETS 561 386 CLTRRENT ASSETS Debtors Cash at bank and in hand 51, 776 94,334 15, 794 95,777 146, 110 111,571 CREDITORS: amounts falling due within ona year 58.088 51,719 NET CUBSENT ASSETS 88,022 59,852 88, 583 60,238 RESERVES Unrestricted Reserves 88,583 60,238 88,583 60.238 For the financial period ended 31 March 2026 the company was entLtled to exemption from audit under section 477 Companies Act 2006 relating to small cofflpanies. Trustees, responsibilities: The trustees have not rewired the charitable company to obtain an audit of its financial statements for the year in question in accordance with section 476,. The trustees acknowledge their responsibility for cotnplying requirements of the Act with respect to accounting records preparation of financial statements. with the and the The financial statements have been prepared in accordance with the provisions applicable to companies subject to the srnall cornpanies regime. Approved by the Board and signed on their behalf on 29 Juné 2026. liam Director indlay co￿￿anY registration no. SC350951 page 11 EVERGREBN HOME SUPPORT CASHFLOW STATEblENT As at 31 March 2026 2026 2025 Reconciliation of Operating Profit to Net Cash In£low / (Outf low) from Opetating Activities Net IncoTning / Ioutgoingsl Resources before other recognised gains and losses 28.345 23, 546 Depreciat ion Charges Purchase of Fixed Assets IIncreasel / Decrease in Debtors 187 1 362 1 1 35,982 1 128 30,208 Increase in Creditors 6,369 12,320 Nét Cash Inflow / Ioutflowl frorn Operatinq Activities 1 1,443 1 66, 202 Opening Cash Balances 95,777 29,575 Closing Cash Balances 94,334 95,777 EVERGREEN H¢)M8 SUPPORT page 12 Notes to the Accounts For the year ended 31 March 2026 ACCOUNTING POLICIES Company Information Evergreen Home Support is a charitable cornpanyi lirnited by guarantee and registered in Scotland. The registered office 30A Ne150n Street, Greenoek, PA15 IQH which is also its principal place of business. l. l Basis of Accounting The financial staternents have been prepared in accordance with Accounting and Reporting by Charities . Staternent of Reconllnended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 The financial statetnents are prepared in sterling, which is the functional currency of the cornpany. Monetary amounts in these financial statements are rounded to the nearest £. The f inancial statements have been prepared under the historical convention. The principal accounting policies adopted are set out below. cost 1. 2 Going Concern The trustees are managing day to day working Capital requirements and Meeting their obligations as they fall due. They continue to review the financial POSltion and arè satisfied that the charitable company has adequate resources to continue to operate for a period of 12 rnonths from the date of Signing these f inancial staternents . For this reason. the trustees continue to adopt the going concern basis for preparing these financial statements. 1. 3 Fund Accounting lal Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charitable cornpany. Ibl Restricted funds are subjected to restrictions on their expenditure imposed by the donor. page 13 EVERGREEN HOME SUPPORT Notes to thè Accounts Icont'd. ) For the yaar •ndèd 31 March 2026 Incoming Rasources All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following speeific policies are applied to particular categories of incorne: lal Incoming resources from charitable activities are accounted for when earned. Ibl Incoming resources frorn grants, where related to performance and specific deliveries are accounted for the charity earns the right to consideration by its performance and are released to the Statement of Financial Activities as the related expenditure is incurred. Grants, where entitlement not conditional on the delivery of a specific performance by the charityi are recognised when the charity becornes unconditionally entitled to the grant. Resoutce$ ￿￿0nded Expenditure 15 recognised on an accruals basis as a liability is incurred. (al Direct Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its benef iciaries. It includes both costs tELat can be allocated directly to such activities and those costs of an indirect nature necessary to support thern. Ibl Management and Administration costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the accountancy fees and costs linked to the strategic rnanagement of the charity. 1. 6 Tangible Fixed Assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any itnpairrnent Losses. Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following basis: Fixtures & fittings over 4 years page 14 EVERGRERN HOME SUPPORT Notes ta the Accounts {cont'd. I Tor the year ended 31 March 2026 Impairn*nt 0£ Fixed As88t8 At each reporting date fixed assets are reviewed to deterrnine whether there is any indication that those assets have suffered an impairrnent loss. there is an indication of possible irnpairment, the recoverable amount of any affected asset is estirnated and compared with its carrying arnount. If the estimated reeoverable amount is lower. the carrying atnount is reduced to its estitnated recoverable amount and an irnpairment loss recognised immediately in the Staternent of Financial Activities. If an irnpairment loss subsequently reverses, the earrying amount of the asset is increased to the revised estirnate of its recoverable arnount, but not in excess of the amount that would have been determined had no irnpairment loss been recognised for the asset in prior years. A reversal of an impairrnent Loss is recognised i[[￿￿edIatelY in the Statetnent of Financial Activities. 1.8 Cash and Ca¥h Equivalènts Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdraft5 are shown within borrowings in current liabilities. Financial Instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, of FRS102 to all of its financial instruments. Basie Financial Assets Basic financial assets. which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest rate ethod unless the arrangetThent constitutes a financing transaction. where the transaction measured at the present value of the f uture receipts discounted at a market rate of interest. Financial assets classifled as receivable within one year are not amortised. page 15 EVERGREEN Hol￿ SUPPORT Notès to the Accounts Icont'd. ) For the yèar ended 31 Match 2026 1. 9 Financial In8trum8nts (cont, d. I Inpairy18nt of Financial Asset$ Financial assets, other than those held at fair value through the Statement of Financial Activities, are assessed for indicators of impairment at each reporting end date. Financial assets are impaired where there is objective evidence that. as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. an a58et is impaired, the impairtnent loss is the differenee between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment Loss is recognised in the Statement of Financial Activities. If there is a decrease in the impairrnent loss arising from an event occurring after the irnpairment was recognised, the impairrnent is reversed. The reversal is such that the current carrying amount does not exceed what the carrying arnount would have been, had the impairment not previously been recognised. The irnpa irment reversal recognised in the Statement of Financial Activities. Basic F&nancial Liabili ties Basie finaiicial liabilities, including creditors and bank loans, are initially recognised at transaction piiee unless the arrangernent constitutes a financing transaccion, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilitie5 amortised. classified as payable within one year are not Financial liabilities are derecognised when the obligations expire or are discharged or cancelled. charity, s Contractual I. 10 Employee Benef its The costs short-terrn employee benefits recognised as a liability and an expense. including holiday pay are i. li Retirall￿Tht Bene£it8 Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Judgèmènts and Key sources 0£ Estimation Uncertainty In the application of the charity's accounting policies, the trustees are required to rnake judgements. estirnates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources . The estirnates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. page 16 EVERGREEN HOME SUPPORT Notès to the Accounts l¢ontld. ) For the year ended 31 Mareh 2026 Judgements and Key Sources of EstUDation Uncertainty Icont'd. } The estimates and underlying assumptions are reviewed on an onqoing basis. Revisions to accounting estimates are recognised in the period in which the estiEnate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Key sources of estimation uncertainty The estimates and assurnptions whieh have a significant risk of causing a rnaterial adjustment to the carrying atnount of assets and liabilities are as follows. Depreciat&on Depreciation of fixed assets has been based on estimated useful lives and residual values deerned appropriate by the trustees. Bstirnated useful lives and residual value5 are reviewed annually and revised as appropriate. DIRECT CHARITABLE EXPENDITtIBE Unrestricted RÈ$tricted Total Funds 2026 Totsl Fund¥ 2025 2026 2026 Wages Travel/ciothing 359,775 7,548 359,775 7.548 365,239 7,281 367, 323 367. 323 372,520 The direct unrestricted. charitable expenditure in both 2026 and 2025 was wholly page 17 EVERGREEN Ho￿ SUPPORT Notè$ to the Accounts Icont'd. I For thè year ended 31 March 2026 MANAGMwf, ADMINISTRATION & GOVERNANCE COSTS Unrestsictod Funds 2026 Restricted Total Total Fund$ 2025 2026 2026 ManageTront & Ad￿niStratiOn As s istant Service anagers Insurance Stationery, postage & office costs Telephone Professional fees Rent Heat & light Care commission f ees Bank charges General expenses Monitoring costs Water rates Depreciation Accountancy f ees 56, 408 4.212 56,408 4,212 56,543 4,345 949 1,374 4, 375 7, 680 2.048 2,152 370 2,834 2,211 1.562 187 12,196 949 1,374 4,375 7,680 2,048 2,152 370 2.834 2,211 1.562 187 12,196 722 2. 194 7,681 2,490 2, 152 396 1, 953 1, 819 1,401 128 11,746 98, 558 98,558 93, 570 Expenditure on rnanagement and adrninistration in both 2026 and 2025 was wholly unrestricted. page 18 EVKRGBEKN HOME SUPPORT Notes to thè A¢¢ounts Icont'd. ) For the year èndèd 31 March 2026 FIXED ASSETS Fixtures 6 Fittings Total Cost As at l April 2025 Additions 6,516 362 6,516 362 s at 31 March 2026 6.878 6,878 Depreciation As at l April 2025 Charge for period 6, 130 187 6.130 187 As at 31 March 2026 6,317 6, 317 Net book value As at 31 March 2026 561 561 As at 31 March 2025 386 386 DEBTORS 2026 2025 Trade Debtors Prepayrnents and other debtors 51,193 583 15,211 583 51,776 15,794 CREDITORS - amounts falling due within one year 2026 2025 Tax and Social Security Accruals 6, 842 51.246 10,338 41,381 58,088 51,719 FUNDS & RESERVES Unre¥tricted Funds Total Balance at l April 2024 Surplus for the year As at 31 March 2025 Surplus for the year 36, 692 23,546 60,238 28,345 36, 692 23,546 60,238 28,345 A5 at 31 March 2026 88, 583 88.583 page 19 EVERGREEN HOM& SUPPORT Notès to thè A¢count¥ Icont'd. I For the year ended 31 March 2026 ANALYSIS OF NET ASSETS BETWEEN FUNDS 2025 (al Unrestricted Total Funds Fixed Assets Current Assets Current Liabilities 386 111,571 1 51,719 1 386 111,571 1 51.719 1 60,238 60,238 Ib) 2026 Unrestrictèd Funds Total Funds Fixed Assets Current Assets Current Liabilities 561 146,110 1 58,088 1 561 146,110 1 58,088 1 88,583 88,583 io. STAFF COSTS AND NUMBERS The average monthly null￿er of employees during the year was: 2026 2025 Direct Wages management and administration 33 47 The eostts incurred in respect of these etnployees were: Wages (including social security costs and pensions) 416, 183 421, 782 No employee received emoluments in excess of £50, 000. Key managernent personnel compensation for the year totalled £36, 624 12025 £35, 7291 page 20 EVERGREEN HOME SUPPORT Notes to the Accounts lcont'd. ) For the year ended 31 March 2026 ii. TAXATION s a oharityy Evergreen Home Support is eXe￿pt froffl tax on income and gaiTiS falling within section 1177 of the Corporation Taxes Act 2010 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity.