REGISTERED COMPANY NUMBER: 2935176 (England and Wales)
REGISTERED CHARITY NUMBER: 1042337
REPORT OF THE TRusfEES AND
UNAULXTED FINANaAL ￿ATEmENTs
FOR THE YEAR ENDED 31 DECEMBER 2023
FOR
LONt)ON HisfoRIC PARKS AND GARDENS TRusr
Able & Young Ltd
Chartered Certified Accountants
Airport House
Purley Way
Croydon
Surrey
CRO OXZ

LONDON HisfoRIC PARKS AND GARDENS TRUST
CONTENTS OF THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Page
Report of the Trustees
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Notes to the Flnandal Statements
10 to 16
Detailed Statement of Financial Activities
17 to 18

LONDON HisfoRIC PARKS AND GARDENS TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees who are a150 th"rertors of the charity for the purposes of the Companies Act 2(X)6, present their rewrt with
the financial stateffEnts of charity for the year ended 31 DecemtEr 2023. The trustees have adopted the provisions
of Accounting and ReFX)rting by Charities= StaterTEnt of Recomrrended Practice applicable to charities preparing their
accounts in accordance wth the Financial ReFL)rting Standard applicable in the UK and Republic of Ireland IFRS 1021
effective 1 January 20191.

LONDON HisfoRIC PARKS AND GARDENS TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
OBJECTIVES AND ACTIVITIES
Objectives and Activities. achievernents and perforrnance
London Historic Parks and Gardens, cOm￿￿)n[Y known a5 London Parks and Gardens. believes everyone should be able
to access and appreciate London's historic green spaces. We help achieve this by protecting our green capital and
informing the public of the tremendou5 history attached to London's gardens and park5. This rn1s5ion directly connects
to the founding charitable objects of the Lond(￿ Historic Parks & Gardens Tnjst (the Charity)
In 2019 the Charity launched a new Strategic Direction for the following 3 to 5 years. During Covid, the Charity took
the opportunity to rebrand itself for trading purwses a5 London Park5 & Gardens, as this is easier for x)cial media
with a shorter acronym and where all characters used count. Charity at the same tin￿ developed a strapline
'Protecting our Green Capital. to reflect it5 core charitable purkK>5e.
Three airns for the Charity WTth impact measures were Set out in the StrategTC DTrectTon. For the fi.rst time the
Charity, used quantifiable outputs to denThJnstrate the activity undertaken. 2023 is the last year of this framework
and a review of Strategy and how the Charity will measure its outcomes 15 now underway.
In the meantime, in 2023 LPG achieved the following:
c1￿Mplon by influencing through robust research, revealing their 5isnificance, our unique planning role and
media presence,. to help protect them from threats ond decline.
Reviewed 344 consultations wth p)tential impacts on historic landscatEs across 32 London boroughs,. provided in-
depth analysis on 152 planning applications to protect historic parks and gardens. With the support of an Historic
England Capacity Building Grant LPG develoFed and released a handtrK)ok to emF4)wer ff￿)re ￿ople to respond to
planning applications which threaten their local green spaces. LPG continued efforts to protect Victoria Tower
Gardens la Grade 2 public park and the setting for the Houses of Parliarrent World Heritage Site) for future public
enjoyment by successfully challenging HM Government and securing scrutiny of the Holocaust Memorial Bill as
Hybrid - the first time this has happened since 19741see page 3 below for rrK)re detai151. The campaign has
attracted further crowdsourced income to assist with the legal costs.
Cultivate knowledge and appreciation of PGrks. squares. comnwnity gardens, cemeterie5, churchyard5 ond
the people who create, develop and care for them as part of London's rich green infrastructure.
Motivated a core of 125 registered volunteers who clocked up between them sorne 3.244 hours given to further
LPG'S impact. We continued to provide our memtErs with 10 curated trnewsletters,. 3 ￿inted colour magazines
and our annual Journal, London Gardener, packed with information aix)ut event5, activities and historical
discoveries about London's landscaFES. Our Winter lecture series delivered 9 talks on a wide variety of topics.
Two of the lectures were hybrid (simultaneously online and in person) held at Francis Holland School, Sloane
Square, and the remaining ones online- leading to sales of over 650 tickets for the whole season. We added 5 new
sites to the LPG Inventory
htt 5.. 1 Ilondon
ardenstru5t.or
Iconservationlinvento /), through original archival
research and a further 89 Inventory records were updated. An ongoing part of the Inventory work includes
embedding the detai15 111 the Greater London Historic EnvironrrEnt Record IGLHERI ensuring historic significance 15
considered at the outset of any new developw*nt protKssals.
Celebrate their beauty, design, horticulture, history, ecology, value and benefits to society.
Delivered our annual event, London Open Gardens ILOGI weekend with over 34,(XK) recorded garden visits made by
nearly 7,4LK) ticket holders on one glorious weekend. The Charity shared just over £1,500 of ticket sales surplus
with eligible participating gardens to SUPFQrt their horticultural work. LOG was made w)ssible with the help of
weekend volunteers doing shifts in the 115 participatlng gardens alongside their many gardeners. The Charity
circulated n￿nthLY bulletins to nearly 30,(KK) subscriber5 packed with interesting ￿w$ aÈout historic gardens; and
posted regularly on social media channels increasing followers: X formerty Twitter {29%}' Instagram I16%1 and
Facetwk {19%1.
Membership Arrangements
In September 2022 LPG launched a new rrembership programme. with three tr.ers of conth"bution: Supporter. Friend or
Benefactor. During 2023, the Charity transitioned as many members from their old membership types to their new
membership leve15. LPG was assisted in this task until March 2023 by a Membership and Fundraising contractor who
had been recruited as part of the National Heritage Lottery Fund {NLHFI Resilience project. Although that project
completed in 2022 we chose to keep the contractor on until March 2023 to complete the work.

LONDON HisfoRIC PARKS AND GARDENS TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
During the course of 2023. Charity was delighted to welcorre 12 Benefactors giving at least £250 each, for the first
time. LPG also I￿ked at ways behind the scenes to tTMwe the record keeping to a new system and preparations were
made to transfer records and rnake online direct debit ￿VIng easier for members With a view to that happening early
in 2024, freeing the Office MAnager to SUPFX)rt other vital administration worf(, including volunteer coordination.
Adrninistration
There ha5 been a lot of change thi5 year. The office asststant left in early March. The team of Staff comprised the
Director, an Office Manager {from end of February), an Events Assistant Ifrom end of February until end of July). and
a Landscape Engagement Planning Coordinator Ifrorn March) wst funded through an Historic England Capacity Grant.
An interim Communications contractor was brought in to cover the period from October to December providing e-
new51etters and Social media output, and in Decernber a new Marketing and Fundraising As515tant was brought in. Thi5
averaged a full time equivalent of 2.4 people over the year. An Events Producer and PR contractor were also
commi55ioned separately to 5UPPOrt London Open Garden5 (L(￿} weekend.
Crucial volunteers continue to tK)Ister all the administration work, in particular. volunteer IT manager, Colin Wing,
SUPFX)rted regularly by Frank warn￿k. and LPG'S volunteer KeeFtr of the Inventory, Sally Williams, who oversees
ongoing maintenance of our Inventory and inputting into GLHER.
LPG Director, Helen Monger, secured an invaluable grant-funded training programme through the School of Social
Enterprise. With their assistance she was taken through the steps involved in thinking in a nK)re sustainable way
about running the Charity and was able to successfully launch 2 raffles with varied marketing to rrL)nitor different
approaches. The raffles brought in much needed additional contributions to the LPG administrative budget.
London Open Gardens. Outreach. research and publications
London Open Gardens pr(Keeded in 2023 without a SFK>nsor in place which represented a risk for the Charity. A5 a
result LPG paired back the tmjdget and fortunately the weather over the weekend was hot and dry resulting in good
ticket sales from April and particularly in the week leading up to the celebratory weekend. As a result the endeavour
delivered a helpful profit for LPG to wt back to its charitable work. However, wth the loss of a lead sponsor to
underpin the funds. LPG was sadly not able to pass back as much to gardens compared to 2022. Trustees hoped to
secure a sp)nsor for London Open Gardens 2024 but had not been able to achieve this by the end of the year- this is
an area of work under review.
The Research Working Group, led by volunteer Richard Cattwell continued to wEet quarterly during 2023 to pursue
research work, supported by Joan Pateman as volunteer Secretary of the group. Committed volunteer, Barbara
Deason is leading the ongoing project about the influence of migration on London's landscaFes. However, the group
has struggled to regain its pr&pandemic momentum, although LPG is grateful for the assistance from The Gardens
Trust ITGT} Volunteer Coordinator, Frankn"e Taylor. helping to approach UCL students in ' Fre5her's week, to give them
a training programme in garden history research with a wew to their longer-term involvement.
Todd Longtaff&Gowan, assisted by Sally Williams, edited the 27th edition of the Charity's annual journal, The London
Gardener made possible through the generosity of Nicholas and Judith G(x)di50n's Charitable Settlement. London
Landscapes, LPG'S published members. maga￿ne, continued to be edited by volunteer Rachel Huckvale. It is
published three times a year with design and distribution handled by Hall-mccartney.
Planning and Conservation
LPG advised and commented on planning and listed t￿Ilding applications affecting historic parks and gardens, using
information contained in the Trust's Inventory, in conjunction with TGT'S weekly list. LPG was notified of 3441249 in
20221 planning applications for proFK)sals going to planning in 32 London Boroughs129 in 20221 for a variety of
purposes, including Local Plan Consultations. In March 2023, LPG succesfully recruited for a Landscat* Engagement
Planning CcNJrdinator- a revised role funded with the assistance of Historic England. In December 2023, TGT
announced due to a radical rewew of their funding that they would be stopping their regular lists and mving to a
system operated by the Joint Committee for National Arr￿nity knieties IJCNASI. This resulted in LPG experimenting
with a new volunteer 'seeker' role and uncovered a significant number of cases that were not being notified to either

LONDON HisfoRIC PARKS AND GARDENS TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
TGT or LPG when they Should be by the LIKal Planning AutFK)ritie5. This 15 ongoing work that is being develO￿d as
part of the Historic England Capacity Building grant prograrn￿￿.
The ambition for this programme of work is to bjild the number of planning volunteers and increase their skills in
prioritising and re5FX)nding to proposals that threaten the historic integrity of London's natural and designed
landscapes. To this end LPG has also produced a new handt(M)k which is going to te made available to guide
volunteers through the expectations of the planning pr(xess for the benefit of historic park protection. Despite
these changes, volunteers on our Planning Working Group continued to provide detailed Com￿EntS on 152 planning
applications lup from 36 in 2022) during the year to protect a numtxr of landscapes.
The Charity maintained its objection to the proposals to build a merrK)rial (the UK Holocaust MerTK)rial and Learning
Centre} on Victoria Tower Gardens, a Grade 2 public park fomiing the setting for the Houses of Parliament World
Heritage Site. In January 2023 HM GovernrTEnt introduced a Holocaust me￿K)rial Bill to lift the restrictions of the 19CII
Act and enable the Me￿￿)rial and Learning Centre te built within Victoria Tower Gardens. Working collaboratively
with other campaigners including Save Victoria Tower Gardens and the Thorney151and Sw"ety, the Charity made
representations in Parliament successfully challenging (for the first tin￿ since 19741 the categorisation of the Bill lit
became Hybrid) enabling petitions and appropriate scmtiny. The Charity is extremely grateful to the many individuals
who continue to contribute to our Crowdjustice campaign, and a numter of signiticant anonymous donors from the
Save Victoria Tower Gardens group who have funded our professional legal costs. The Charity thanks Richard Buxton
for his generous expertise supported by Alistair Lews of Sharpe Pritchards.
Future Plans
The Board 15 reviewing the Strategic directr"on. LPG FK)FE5 to contr.nue to th"versify it5 income tx)rtfolio" and return to
delivering LOG on a sustainable basis wthin its own resources. including actively seeking corForate sponsorship. In
accordance with the fundraising plan, and as part of the ongoing diversification of incorne. LPG intends to launch a
fundraising ap￿aL to mark its 30th year in 2024. LPG will te transferring its memtership records to a third party
database System which Should improve communications and fre￿up time for offi.ce Manager.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governing document
London Parks & Gardens is a registered charity. It is constituted as a company lirnited by guarantee and governed by a
Memorandum and Articles of Association. Its members are Trustees of the charity and they are also Directors of LPG for
the purtx)se5 of the Companies Acts. The ￿EM￿tr$ of the Board who served during the year are shown on page 5. In
2022 the ￿￿Mtsers agreed to adopt new Articles.
Board members are recruited through advertising and inteTriew by existing Trustees acting as the legal members of
the Charity. They select amongst themselves, the Chair of Tmstees- or may opt to recnjit directly into that wsition
via open advertising. In September 2023 the Chair, Lisa Watson retired and the Trustees recruited a new Chair, Sharon
Turner. Trustee5 may be c¢)opted on to the Board at any point by agreement a￿K)ll45t the Tru5tee5.
Board rnember5 serve for term5 Of three year5. Ttry may be reconfIr￿Ed by the Tru5tee5 for up to a maxium of nine
years (three terms of three years). Board members receive appropriate induction and other training in their
re5tx)n5ibilitie5 as Trustees and Director5 of the Charity.
During 2023 the Board rnet 7 times to transact Board busine55. incluth.ng an Awayday. Lisa Wat50n was Chair until
September 2023. and Sharon Turner took up duties from sePtem￿r 2023. Natasha Dos Passos seThed as Treasurer and
Maureen Nolan as Secretary until December 2023.
There are a number of Board Committees and Workn"ng Grwps. which organise the activitie5 and work of the Charity.
Chairs of the Working Groups for 2023 were in the main Trustees- Lectures and Walks: Caroline A￿￿5,. Planning and
Conservation= Sally Prothero, Research= Richard Capewell Ivolunteerl, London Open Gardens 2023= Nathan Oley J
Inco￿￿ Generation Group.. Celia N*ad.
Hal Moggridge OBE has continued as an active Patron and Dr Tc*Jd Longstaff￿GoWan has continued as President
fundraising for and delivering the annual Journal.

LONDON HisfoRIC PARKS AND GARDENS TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
The Charity works c105ely with Royal Parks and a number of other tmxlies With a London focus, including Historic
England, CPRE London, London Friends of Greenspaces Network, the Heritage Alliance and Parks for London a￿K)ngst
others. London Parks & Garden5 15 very grateful to Lucy Elphinstone at Francis Holland School, Sloane Square for
accommodating our in person lectures with suppK)rt from Benji Page for the technical audio visual requirements.
The Charity is an active MeM￿r of the natTonal associatTon". the Gardens Trust. London Parks & Gardens appoints a
representative each year to vote at the Garden Trust's AGM and the representative in 2023 was Helen Monger. In
2023 Lisa Watson was the Treagjrer of the Gardens Tntst and h4Aureen Nolan was the Secretary of the Gardens Trust.
Following Charity Commission guidance, the Board has adopted a Risk Management Policy and maintains a Risk
Register, which is reviewed on an annual basis. The Board believe5 that rnaintaining financial reserves at appropriate
levels, combined with an annual rewew of the controls over key financial systems, will pro￿de sufficient resources in
the event of adverse conditions. The Board confi.rrns that it ha5 agreed actions to address or rnitigate the identified
significant risks.
REFERENCE AND ADMINISTIiATIVE D￿AlL5
Registered Cornpany number
2935176 (England and Wales)
Registered Charity number
1042337
Registered office
Duck Island Cottage
St Jarne5'5 Park
London
SW1A 2BJ

LONDON HISTORIC PARKS AND GARDENS TRUST
REPORT OF THE TRusfEES
FOR THE YEAR ENDED 31 DECEMBER 2023
Trustees
Elizabeth Jane Watson (Chair until Septemter 20231
Caroline Jane Arnes
Alexandra Bell lappointed from 5th September 2023)
Natasha Alexandra Andrade D05 Passos (Treasurer until December 2023)
Cosmo Elms lappointed from 5th September 20231
Celia Jane Mead
Maureen Patricia Nolan (Secretary until December 20231
Nathan David Oley
Sally Prothero
Sharon Turner (Chair from Novemlxr 20231
Peter William Sibley
Tim Webb
Matthew Wright lapFM)inted from 5th September 20231
Company Secretary
Maureen Nolan
Independent Examiner
Rekha Shah
Able & Young Ltd
Chartered Certitied Accountants
Airport House
Purley Way
Croydon
Surrey
CRO OXZ
Bankers
CAF Bank Limited
West Malling, Kent
ME19 4TA
Unity Trust Bank
PO Box 7193
Planetary Road
Willenhall
WV1 9DG
Webslte
www.londongarden5tru5t.org
www.opensquares.org
FINANCIAL REVIEW
Incoming resources for the year totalled £212,271 12022". £327,147). This represents the generosity of supporters and
benefactor5, and payrnent5 in respect of grant-aided projects. Resource5 expended for the year totalled £192,389
12022.. £190,488). Reserves stand at £3(K),355 12022- £280,473), comprising £201,6T2 general unrestricted funds and
£98,683 restricted funds. The Trust benefited from the award of grants from Historic England. NLHF Resilience and
the Culture Recovery Fund.
Approved by order of the board of trustees on 23rd Kiy 2024 and sigrEd on its behalf by:
Elizateth Watson - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
LONDON HISTORIC PARKS AND GARDENS TRUST
Independent examiner's report to the trustee5 of London Historic Parks and Garden5 Trust ('the Company )
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023.
Responslbillties and basis of report
As the charity s trustees of the Company land a150 it5 directors for the purposes of company lawl you are responsible
for the preparation of the accounts in accordance with the requiren￿ntS of the Companies Act 2LK)61'the 2006 Act'l.
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2(K)6 Act
and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried
out under section 145 of the Charities Act 2011 1.the 2011 Act'l. In carrying out my examination I have followed the
Direction5 wven by the Charity Commission under Section 145151 Ibl of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no w*itters have come to my attention in connection with the
examination giving me cause to believe:
accounting records were not kept in respect of the Company a5 req￿red by section 386 of the 2006 Act; or
the accounts do not accord wth those records- or
the accounts do not comply wth the accounting requirements of section 396 of the 2006 Act other than any
requirement that the accounts give a true and fair view which is not a matter considered a5 part of an
independent examination,. or
the accounts have not been prepared in accordance with the methods and principle5 of the Statement of
Recommended Practice for accounting and rewrting by charities lapplicable to charities preparing their
accounts in accordance with the Financial RekX)￿"ng Standard applicable in the UK and Republic of Ireland IFRS
10211.
I have no concerns and have come across no other matters in connection with the examination to which attention should
be drawn in this report in order to enable a proFEr urKler5tanding of the accounts to reached.
Rekha Shah
Association of Chartered Certified Accountants
Able & Young
Chartered Certified Accountants
Airport House
Purley Way
Croydon
Surrey
CRO OXZ
30th June 2024

LONDON HisfoRIC PARKS AND GARDENS TRUST
STATEMENT OF FINANCIAL ArnmES
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
Total
fund5
2022
Total
fund5
Unrestricted
fund
Restricted
fund5
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
38.968
38,968
33,671
Charftable actlvitfes
Activities and events
Open Garden Squares Weekend
Campaign5
Historic England
NLHF
London Gardener
4.327
120,030
4,327
120,030
16,574
23,036
4,001
152,949
72,928
16,877
45,233
425
16.574
23,036
3,280
3,280
Investment irKome
6,056
6,056
Total
169.381
42.81KI
212,271
327,147
EXPENEITURE ON
Charftable actlvitfes
Activities and events
Open Garden Squares Weekend
Campaign5
Historic England
NLHF
London Gardener
3.740
48,509
3,740
48,509
13,742
31,043
3,244
61,186
225
16,635
32,503
7,969
13.742
31,043
8,654
8,654
manage￿Ent Costs
86,7
86,7C(I
68,726
Total
138.950
53,439
192,389
190,488
NET INCOMEI(EXPENDITURE)
30.431
{10,5491
19,882
136,659
Transfer5 between fund5
12
3,301
Net movement In funds
33,732
{13,8501
19,882
136,659
RECONCIUATION OF FUNDS
Total funds brought forward
167,940
112,533
280,473
143,813
TOTAL FUNDS CARRIED FORWARD
300 355
280 473

LONDON Hi¥foRIC PARKS AND GARDENS TRUST
BALANCE SHE
31 DECEMBER 2023
2023
Total
fund5
2022
Total
fund5
Unrestricted
fund
Restricted
fund5
Notes
CURRENT ASSETS
Debtors
Cash at bank
10
30,952
197,422
30,952
296,105
20,568
282,661
98.683
228,374
98,683
327,057
303,229
CREDITORS
Armunts falling due within one year
(26.7031
126,7031
122,7561
NET CURRENT ASs￿s
201,6n
98,683
300,355
TOTAL ASSETS LESS CURRENT UABIUTIES
201,6n
98,683
300,355
280,473
ASS￿5
280 473
FUNDS
Unrestricted funds
Restricted funds
12
201,672
98,683
167,940
112,533
TOTAL FUNDS
3(X),355
280,473
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2(M)6 for the year
ended 31 December 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended
31 December 2023 in accordance with Section 476 of the Companie5 Act 2006.
The tru5tee5 acknowledge their re5ponsibilitie5 for
lal
ensuring that the charitable company keeps accounting records that comply with sectic￿5 386 and 387 of the
Cornpanie5 Act 2006 and
preparing financial statements which give a true and fair view of the state of affairs of the charitable company
as at the end of each fi.nancial year and of its surplus or deficit for each financial year in accordance with the
requirements of Sections 394 and 395 and which othe￿iSe comply with the requirerTEnts of the Companies Act
21)06 relating to financial statements, x> far a5 applicable to the charitable company.
Ibl
These financial statements have been prepared in accordance the provisions applicable to charitable companies
subject to the small companies regirrE.
The financial statements were approved by the Board of Trustee5 and authorised for issue on 23rd May 2024 and were
signed on its behalf by:
ElIZa￿th Watson - Trustee

LONDON HisfoRIC PARKS AND GARDENS TRUST
NOTES TO THE FINANCIAL ￿ATEmENTs
FOR THE YEAR ENDED 31 DECEMBER 2023
ACCOUNTING POUCIES
Basis of preparlng the financial statements
The financial staterTEnts of the charitable cornpary, which is a public ￿nefit entity under FRS 102, have been
prepared in accordance wth the Charities SORP {FRS 1021 'Accounting and ReFX)rting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191., Financial
Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the
Companies Act 2(K16. The financial statements have prepared under historical cost convention.
Income
All income is recognised in the Statement of Financial Actiwties once the charity has entitlement to the funds,
it is probable that the incoffE will te received and the amount can rrEasured reliably. Due to timing
differences, HE Income includes anK)unts relating to the period tyjt received in the next ￿riod.
Expenditure
Liabilities are recognised as expenditure as XK)n as there 15 a legal or constructive obligation comrnitting the
charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement
and the anTh)unt of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis
and has been classified under headings that aggwate all cost related to the category. Where costs cannot be
directly attributed to particular headings they have been all(￿ted to activitie5 on a ba515 consistent with the
use of resources.
Allocatlon and apportlonment of costs
Expenditure which 15 directly attributable to specific activits.es has been included in these cost categories. Where
costs are attributable to more than one activity they have teen app)rtioned across the cost categories on a basis
con515tent with the use of these rexJurce5.
Taxation
The charity is exempt from corp)ration tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objective5 at the discretion of the tru5tee5.
Restricted funds can only be used for particular restricted wrwses wthin the objects of the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purp)se of each fund is included in the notes to the financial statements.
Tangible fixed assets
Individual tangible fixed assets costing less than £1,(￿) are written off to the statement of financial activities
and not capitalised.
Depreciation is prowded at rates calculated to write off the cost of fixed a55et5, less their estimate residual
value over the expected useful lives on the followng basis:
Office equipment - over four years
10

LONDON HisfoRIC PARKS AND GARDENS TRUST
NOTES TO THE FINANCIAL ￿ATEmENTS- contfnued
FOR THE YEAR ENDED 31 DECEMBER 2023
DONATIONS AND LEGAaES
2023
2022
Mernber5hip 5ubscriptr"on5
The Royal Parks
Other donations
17.572
13,044
21,396
11,627
INVESTMENT INCOME
2023
2022
Deposit account interest
6,056
1,064
INCOME FROM CHARITABLE ACTIVITIES
2023
2022
Activities and events
OFtn Gardens Squares
Weekend
Historic England
Campaign5
NLHF
London Gardener
4,327
4,(￿1
120,030
23,036
16.574
152,949
16,877
72,928
45,233
425
3,280
167,247
292,412
11

LONDON HisfoRIC PARKS AND GARDENS TRUST
NOTES TO THE FINANCIAL ￿ATEmENTS- contfnued
FOR THE YEAR ENDED 31 DECEMBER 2023
CHARITABLE ACTIVITIES COSTS
Direct
C05t5
Support
Costs
Tota15
Activities and event5
OFtn Garden Squares Weekend
Management costs
Campaigns
Historic England
London Gardener
3.740
48,509
3,740
48,509
86,7
13,742
31,043
86,71)J
13,742
31.043
106,495
86,7
192,389
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees. remuneration or other benefits for the year ended 31 December 2023 nor for the year
ended 31 Decernber 2022.
Trustee5' expenses
There were rK) transactions between the Trust and the rrembers of Council.
STAFF COSTS
The average rnonthly number of employee5 during the year wa5 a5 follows:
2023
2022
Planning
Administration
No employees received errL)lurrents in exce55 of £60,(MXI.
COMPARATIVES FOR THE STATEMENT OF FINANaAL AcTI￿TIEs
Unrestricted
fund
Restricted
fund5
Total
fund5
INCOME AND ENDOWMENTS FROM
Donations and legacies
33,671
33,671
Charltable activities
Activities and events
OFtn Garden Squares Weekend
Historic England
Campaigns
London Gardener
NLHF
Inve5trnent Inco￿
4,CM)1
152,949
4,001
152,949
16,877
72,928
425
45,233
1,064
16,877
72,928
425
45,233
Total
191.684
135,463
327,147
12

LONDON HisfoRIC PARKS AND GARDENS TRUST
NOTES TO THE FINANCIAL >fATEMENTS- continued
FOR THE YEAR ENDED 31 DECEMBER 2023
COMPARATIVES FOR THE STATEMENT OF FINANaAL ACTI￿TIES- continued
Unrestricted
fund
Restricted
fund5
Total
fund5
EXPENDITURE ON
Charltable actlvities
Activities and events
O￿n Garden Squares Weekend
Management Costs
Historic England
NLHF
London Gardener
Campaigns
3,244
61,186
68,726
3,244
61,186
68,726
16,635
32,503
7,969
225
16,635
32, 503
7,969
225
Total
133.156
57,332
1W,488
NET INCOMEI(EXPENDITURE)
58,528
78,131
136,659
Transfer between fund5
12
29,544
129,5441
Net rnovement in funds
88,072
48,587
136.659
RECONauATION OF FUNDS
Total fund5 brought forward
79,867
63,946
143,813
TOTAL FUNDS CARRIED FORWARD
167,940
112,533
280,473
RESOURCES EXPENDED
Resources expenses incudes Independent Examiners remuneration of £945. (2022: £9001.
10.
DEBTORS: AMOUNTS FALUNG DUE MITHIN ONE YEAR
2023
2022
Trade Debtors
Other Debtors
70
30,952
20, 568
13

LONDON HISTORIC PARKS AND GARDENS TRUST
NOTES TO THE FINANCIAL sfATEMENTS- continued
FOR THE YEAR ENDED 31 DECEMBER 2023
CREfATORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR
2023
2022
Trade creditors
Accruals and deferred income
14
26.689
772
21.984
12.
MOVEMENT IN FUNDS
Net
Movement
in funds
Transfers
between
funds
At
31.12.23
At 1.1.23
Unrestricted funds
General fund
167.940
30,431
3,301
201,672
Restricted funds
The London Gardener
Repton in London
Historic England
Campaign5
10,920
2.718
12,116
86,779
15,374)
5,546
2,718
808
89,611
18,1)J7)
2,832
13,3011
112,533
10,5491
98,683
TOTAL FUNDS
280,473
19,882
3￿,]55
Net movement in funds, included in the above are as follows:
Incoming
resource5
Resource5
Transfer
Movement
expended
between
in funds
funds
Unrestrlcted funds
General fund
169.381
{138,9501
3,301
33,732
Restricted funds
The London Gardener
3.280
16,574
23.036
18,654)
(13.7421
(31.0431
15,3741
2,832
111.3081
Campaigns
Historic England
3.3011
42.8
153,4391
113,8501
TOTAL FUNDS
212.271
{192.3891
19,882
14

LONDON HisfoRIC PARKS AND GARDENS TRUST
NOTES TO THE FINANCIAL ￿ATEmENTS- contfnued
FOR THE YEAR ENDED 31 DECEMBER 2023
12.
MOVEMENT IN FUNDS- continued
Comparatives for nN)vement in funds
Net
Movement
in funds
At
31.12.22
At 1.1.22
Unrestricted funds
General fund
79,867
88,072
167,940
Restricted funds
The London Gardener
Repton in London
Historic England
NLHF
Culture Recovery Fund
Campaigns
18,464
2,718
14,364
14,324
7,5441
10,920
2,718
12,116
2,2481
114,3241
14,076
72,703
86,779
63,946
48,587
112.533
TOTAL FUNDS
143 813
136 659
Comparative net move￿ent in funds, ir￿lUded in the atM)ve are as follows:
Incoming
resource5
Resource5
expended
Movement
in funds
Unrestricted funds
General fund
191,684
{133,1561
88,072
Restricted fund5
The London Gardener
Repton in London
Historic England
NLHF
Culture Recovery Fund
Campaign5
425
17,9691
17,5441
16,877
45,233
116,6351
132.5031
12,2481
114,3241
72.928
72,703
135,463
57,3321
48,587
TOTAL FUNDS
327.147
{190,4881
136,659
15

LONDON HISTORIC PARKS AND GARDENS TRUST
NOTES TO THE FINANCIAL sfATEMENTS- continued
FOR THE YEAR ENDED 31 DECEMBER 2023
13.
RELATED PARTY LISCLOSURES
There were no related party transactions for the year ended 31 December 2023.
16

LONDON HisfoRIC PARKS AND GARDENS TRUST
D￿AlLED ￿ATEMENT OF FINANaAL AclliATIES
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
2022
INCOME AND ENDOWMENTS
Donations and legacies
Membership subscriptions
The Royal Parks
Other Donation5
17,572
13,044
21,396
11,627
38,968
33,671
Investment income
Deposit account interest
6,056
Charitable activltles
Activities and events
Open Gardens Squares Weekend
Historic England Planning
NLHF
Carnpaign5
London Gardener
4,327
120,030
23,036
4,￿1
152,949
16,877
45,233
72,928
425
16,574
3,280
167,247
292,412
Total incoming resources
212,271
327,147
EXPENDITURE
Charitable activities
Activities & Events
Open Garden Squares Weekend
NLHF
Historic England
London Gardener
Campaigns
3,740
48,509
3,244
61,186
32,503
16,635
7,969
225
31,043
8,654
13,742
106.495
121.762
Support costs
Management
Office costs
86,7iXJ
68,726
17

LONDON HisfoRIC PARKS AND GARDENS TRUST
D￿AlLED ￿ATEMENT OF FINANaAL AclliATIES
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
2022
Total resources expended
192,389
190,488
Net Income
136 659
18