REGI￿ERED COMPANY NUMBER: 03163187 (England and Wales)
REGI￿ERE0 CHARITY NUMBER: 1053446
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
FOR
THE GARDENS TRU
Able & Young Ltd
Chartered Certified Accountants
AirrKJrt H￿se
Purley Way
Croydon
rrey
CRO OXZ

THE GARDENS TRU
CONTENTS OF THE FINANCIAL ¥fATEMENT5
FOR THE YEAR ENDED 31 DECEMBER 2024
Page
Report of the Board of Trust
3to9
Independent Examiner's RerM)rt
10
Statement of Financial l£tivities
11
Balance Sheet
12to13
Notes to the Financial Statements
14to22
Detailed Statement of Financial ArtT¥ities
23to24

THE GARDENS TRUST
REPORT OF THE BOARD OF TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
03163187 IEngland and Wale51
Registered Charity number
1053446
Registered offlce 70
Cowcr0s5 Street
London
EC1M 6EJ
Trustees
Jo Barnes (appointed 17th September 2024}
Christopher John Blandford
Deborah Jane Evans
Dr Clare Hickman
Catriona Hoyes
Peter Thoma5 Hughe5 KC (resigned 17th September 2024)
Francesca Murray
Paul Anthony Rabbitt5 (resigned 1st October 20241
Rachel Jane Savage
Gillian Sian Sinclair
Victoria Louise Thomson lapp)inted 17th September 20241
Elizabeth Jane Watson
Ex officio and non-voting members of the Board=
Joanna Elizabeth Davidson
Company Secretary
Catriona Hoyes
Independent examiner
Rekha Shah
Able & Young Ltd
Chartered Certified Accountants
Airport House
Puriey Way
Croydon Surrey
CRO OXZ
Bankers
Barclays Bank plc
Leicester
LE87 2BB
CAF Bank Limited
PO Box 289
West Malling Kent.
ME19 4TA

THE GARDENS TRusr
REPORT OF THE BOARD OF TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
REPORT OF THE BOARD OF TRu￿EE5
The Board of Trustees Iwho are also Directors for the rxjtposes of the companies lawl present their Annual Report together
with the Financial Statements of The Gardens Trust I'the Charitfl for the year ended 31 December 2024.
The Trustees confirm that the Annual Report and financial statements of the Company comply with the current statutory
requirements, the requirements of the Companls governing document and the provisions of the Statement of
Recommended Practice ISORPI 'Accounting and Reporting by Charitie5-, fLbrther detai15 being Set in the accounting
policie5.
RUCTURE. GOVERNANCE AND MANAGEMEI
Constitution
The Company is a charitable company limited by guarantee constituted under Artlcles of Assooation, as amended by
Special Resolution dated 24 July 2015, and is a Registered Charity number 1053446, Registered Company number 03163187
(England and Wale51.
Method of election of Board of Trustees
Board members are elected for a three-year term of office and are then required to retire at the next Annual General
Meeting but are eligible for re-election for a further three-year term. The names of those who are due to retire and wsh
to Stand for re-election to the Board are listed in the paper5 for the Annual General ￿￿eting.
Policies adopted for the Induction and Training of Board Members
Newly elected Trustees are prowded with copie5 of the previous Annual Report and Financial Statements, the Trust's
Articles of A$$(￿1atl0n, the Trust's Business Plan, the Risk Register, Tnst policy documents, Minutes of prewous Board
meetings and Charity Commission advice on the duties of Tnjstees. ALI TrUst￿S serve on Committees or otherwse have
restx)nsibilities within the Trust in addition to serving as Trustees.
Organlsatlonal structure
The Board has Committees responsible for: Consetvation. A￿llence DeveloptrEnt, Marketing) and Communications,. and
Education and Training. There 15 also a Management Committee comprising the Officers and the Chairs of Committee5.
The Board meets quarterly, wtth additional ad-hoc meetings as required, the Management committ￿ meets monthly.
and the Committees m￿t on a regular basis.
The Trust had a complement of staff compri5ing- Head of OperatKln5 and Strategy- Ad￿7￿15tratlon and Mernber5hip
Officer- Finance Officer- Conservation Officer- Casework hk3nager- ￿57stant Casework Manager- Audience Development
and Engagement Officer and three Volunteer &Jpport Officers, one of whom was engaged during the year on a specific
project a551Sted by a grant from Historic England. All staff apart from the Head of Operations and Strategy were employed
part-time.
oBJE￿IVEs AND AcnvmES
Charltable objectlves
The object5 of the Charity are for the public LEnefTt-
to promote the study of the htstory of gardens and gardening, landscare gardening and horticulture in all its asttcts.
to promote the protettion and conservation of historic parks, gardens and designed landscapes and to promote and
advise on their conservation-
to promote the County Gardens Tnjsts and through them, education, appreciarion and involvement of the public in
matters connected with the arts and sciences of Garden Land. and
to encourage the creation of new parks. gardens and designed landscape.
Publlc beneflt
The Board of Directors, a5 Trustees, confirm that they have complied ￿th the duty in Section 4 of the Charities Act
2006 to have due regard to the Charity Commission'5 general gLridance on public benefit.

THE GARDENS TRUST
REPORT OF THE BOARD OF TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
ACHIEVEAIENT AND PERFORMANCE
TRUSTEES. OVERVIEW
The Gardens Trust is a statutory consultee in the planning system, which means that local planning authorities must consult
us, and we m￿t restxjnd, on any planning applications that may affect sites on the Register of Parks and Gardens of Special
Historic Interest. Whilst Historic England are only statutory consultees for Grades l and Il. we are additionally consulted
on Grade11, vthich comprise 65% of the Register. In 2024we received 1.744 planning con5ultatlOn5 a5 a statutory consultee,
911 of which were for Grade 11 sites. In 2024 we made full written responses to 534 consultations. The inadequacy of
government funding for our statutory consultee work means that in Summer 2024 we had to make some changes to our
way of working. Regrettably) we can currently only undertake our statutory remit, which is to respond to planning
application5 which impact on Registered parks and gardens. We are currently unable to offer wider advice and have had to
lean heavily on thegoodwill and understanding of the County Gardens Trusts. Nationally Significant Infrastructure Projects
INSIP51 increasingly came acr055 our desk, placing huge demands on the time of expert volunteers, locally and nationally.
In September 2024 we started a two-year volunteer training project 'Green Futures: new infrastructure and historic
gardens In the East of England,, wfth thanks to Historic England funding. In this project we will train volunteers to
understand NSIPS, how to know how to assess and engage with an NSIP application. and how to research, record and
understand the significance of historic designed landscapes that may be affected by them. By adding this research to the
hi5torK record, wa platform5 like Historic Environment Records and the National Heritage List for England, 50 that it is
available to all, we can help developers, planners and statutory consultees like Historic England and the Gardens Trust to
take into account the effect of NSIPS on historic paths. gardens and other tlesigned landscapes.
The GT is now Certified Carbon Literate, followng Staff and volunteer training on the impacts of climate change on both
our rersonal lives and in the workplace. The GardensTrust is committed to minimising its enwronmental impact, inspiring
others to do the same, and plawng an active role in demonstrating and supporting the contribution that historic designed
landscapes can make to managing the climate emergency.
We're proud that the Gardens Trust is now an official Appointing Body to the National Trust Council, after securing an
impressive 54,220 votes in their 2024 AGM, demonstrating the value that National Trust meM￿r$ place on historic parks
and gardens and the role that the Gardens Tnjst can play. As an Ap￿Inting Body, the Gardens Trust will be better placed
than ever to support the WO￿ of the National Trust in caring for historic parks and gardens and championing their
protection.
In Summer 2024 the two-year Suffolk's Unforgettable Gardens Story Project was completed. The project, delivered by
the Gardens Trust in partnership wth Suffolk Gardens Trust and funded by Historic England, has helped tell the storie5
of the county's park5 and gardens and brought attention to the value of its historic designed landscape5. The hard work of
volunteers has resulted in the research of more than twenty htstoric parks and gardens and seven new additions to the
Register of Parks and Gardens, giving these sites a ￿tter level of protection in the planning $￿tem.
In March 2024 the two-year Volunteers Saved Spacel Project was completed. With funding from Historic England,
Volunt*rs Save Spacel enabled us to run multiple training, networking and support activities, all aiming to tell more
people about our country's designed landscape heritage and to build capacity in the volunteer organisation5 working to
understand and protect these landscapes. Volunteers Save Space! has helrtd over 16(KJ people, many of them from new
audiences, better understand historic designed Landscapes. the threats they face, and how volunteers can help to protect
them.
The 36 County GardensTrusts and theweish Historic GardensTru5tarecTitKal to our work, yjpportingourstatutoryconsultee
role as well as delivering wtal research and recording actiwty and helping to engage with communities across the country.
As well as ongoing availability to all CGTS, in 2024 our Volunteer Suptx)rt ieam were able to give specific support to 21
CGTS, helping them to continue their wtal local work.
Founded over 50 years ago, the Journal continues to offer a range of scholarty papers furthering understanding of garden
history, under Dr Barbara Simm's editorship. The full contents list from 1969 to 2024 has been upjated and is now
available and searchable at: thegardenstrust.orglresourcesljournall In Spring 2024 we ran a webinar on ways to share
garden history research, to promote diverse contributions to interdisciplinaryscholarlydiscussion, including how to submit
papers to the Journal, to encourage knowledge sharing, and promote international dialog￿.

THE GARDENS TRusr
REPORT OF THE BOARD OF TRusfEES
FOR THE YEAR ENDED 31 DECEMBER 2024
ACHIEVEMENT AND PERFORMANCE Icontinuedl
TRusfEES' OVERVIEW {continued)
The submissions guide has been updated, and is on our website: thegardenstrust.orglgarden-history- submissions-guidel
In 2024 the New Research Symposium received a high number - and high standard of entries, and hosted two fr
online sessions on Saturday aftemoons in November to showcase the chosen presentatlOll5. We lox)k forward to welcoming
submis5K)ns again in 2025 from researcher5 approaching garden and landscape history and conservation from various
academic discipline5 and y￿ational background5. A full list of researcher5 featured and tOPlCs covered in the symp05ia
over the past 13 years is available on our website: thegardenstrust.orglnew-research-symrM)siuml The winner of the
Gardens Trust's 2024 Mavis 8atey Essay Prize was Emma Poynter IMPhill for her essay on 'The production, use, and
significance of the Hortus Malabaricus11678-16931 in the creation of colonial botanical knowledge.
There's b￿n a catastrophic dearth in recent years of places to study garden hisiory, so the Gardens Trust is delighted to
partner with the University of Buckingham on postgraduate degree courses. This gives the opportunity to pursue research
at Master's level in any one of a wide range of garden aThJ Landscape related topics. In the 2024-25 cohort there are
eleven new MA students.
In November 2024 the Gardens Trust published its first trM)ok - Unforsettable Gardens.. 5LXI Yeors of Historic Gordens and
Landscapes. It covers around 60 individual gardens, specially selected to give a broad historical overview of British garden
design from the Early Modern Period up until the Alillennium. Each chapter also include5 an essay exploring the wder
changes in social context, taste and style in each period. Sales look go(MJ, wth almost 1.21X) copies sold globally in the first
few weeks of its publication.
In 2024 we ran over 85 events lonline and in personl, with almost 9(KA) tickets ￿{d, to attendees from all across the
world. Online highlights included a roundiable on 'Why Garden History., the firsi half of our new 6-series programme A
History of Gardens, sponsored by Wocnlen Books, a new partnership with the County Gardens Trusts exploring Restoration
in Action, and popular serie5 on People's Park5, Community Landscapes, Roman Gardens, Garden5 & the Written Word and
Head Gardener5 Working at Historic Sites. In-person events included successful trip5 to the MERL and Forbury Gardens in
Reading, Dorneywood in Buckinghamshire, Exbury Gardens in Hampshire. Charlton House and Garden in SO￿hea$t London,
Gravetye Manor in Sussex, a multi-day study trip to Suffolk, atKI partnership sessions with the Royal Horticultural Society
exploring the archives at the Lindley Library.
One of the purposes of our events programme is to raise funds for our work and this year ticket sales contributed over
£30,000 to the cause. We also partnered with other organisations, such as the Garden Museum for an Introduction to
Garden History course, and welcomed around 30 delegates to our annual study weekend arranged in partnership with
Oxford University, this year with the theme New Perspertives on Botanical Gardens. We are fortunate to have a team of
long-standing volunteers making our events programme possibte and highly value their help.
To complement the GT News Mag￿ne for memtws. our bulletin covering settor highlights, went out monthly to over
2,100 readers, with an extra edition for non-GT members. Social media stats for 2024 include.. our posts on X (previously
Twitter) were viewed over 30380 times; Facebook posts reached over 32,￿) u5er5; Instagram won 3CK) more Followers
and our posts have reached over 126,(KK) u5er5' Linkedln gained 2(XJ new foll¢)wers and p05t5 have been viewed 10,0(HJ
times. 19 TikTok wdeos have ￿en viewed over 75.(KKI times. We're grateful to have the he￿) of 6 volunteers under the
age of 30 to help ￿th our social media.
In 2024 two community garden projects in historTC designed landscapes were able to progress thanks to our Gardens Trust
Community Grant, supported vrith the generosity of member5 Peter and Rosy Gent. Friends of Brunswick Square & Terrace
in Hove, East Sussex, received É25(K) to help restore the garden not only for the mental, physical and social benefits of
the volunteers who go every Saturday, but for the mary local residents and tourists that appreciate the Square too.
Dawber Garden CommunityTrust, Lincoln, received £1(KK) for a project around the restoration, ongoing maintenance, and
significant improvement of the garden to ensure long term survival. We look fotvlard to seeing work progress on the
projects awarded GT Community Grants in autumn 2024, which are- Arn05 Vale Cemetery in Bri5tol- Brwmhill Community
Library Garden in Sheffield- a still-used historic mental health hospital garden known as 'Warneford 2LK)' in Oxfordshire-
and biodiYer51ty planting5 in historic park5 a5 part of the Your Park Bath project.
Barbara Moth won our Volunteer Award 2024 for her outstanding contribution to all of Cheshire Gardens Trust's activities,
management, research and leadership over a period of more than 20 years. Barbara has made a huge impact, through
her involvement in activities irKILKJing organi5ing conferences and stLKJy days, leading the Caldwell Nur5erie5 Project,
writing article5 and delivering outreach events which have engaged new audiences.

THE GARDENS TRUST
REPORT OF THE BOARD OF TRusfEES
FOR THE YEAR ENDED 31 DECEMBER 2024
ACHIEVEMENT AND PERFORMANCE Icontinuedl
TRUSTEES, OVERVIEW {continued)
Due to the outstanding calibre of nomIn￿S, we created a new award this year so Claire de Carle was given the brand new
award for Exceptional Contribution, recognising her achievements in reaching out and engaging new audiences with
garden historyj including the setting up of the Buckinghaff6hire Garder)ers' Network, Le￿ing BLKkingham5hire Garden5
Trust's audience development Strategy over the next five year5 and delivering acLiwtie5 like a Heritage Open Day and
sessions for the Chiltern y￿ng Archaeologists, Club.
Special mention was also given to Zhixin Zheng, for her work helping to publicise our events to a wider audience. Zhixin is
one of the youngest volunt*rs ever nominated and in light of this we are exploring wayswe recogn75e the achievements of
our new and younger volunteers in the future. Other nominees for 2024 Volunteer Award were: Dr Sarah Rutherford,
Buckinghamshire GT Joanne Mirzoeff, Buckinghamshire GT Slrffolk's Unforgettable Garden Story Volunteers- and Sally
Miller, Hampshire GT. The Award was presented at the annual Gardens Trust Volunteer Celebration, held in July at the
Sheffield Botanical Gardens. This celebration is a valued milestone in the Gardens Trust calendar as an opportunity to
thank and celebrate the volunteers caring for historic designed Landscapes.
In October we welcomed Chair5 frown 21 County Garden5 Trusts to a Chair5 h4eet Up at our office5 in London, where we
discussed ways in which the CGTS and GT could work more produciivelytogether. Thiswas the first Step in what we expect
to be a multi-year project to rewew and refine the GT-CGT reLat￿nShIp that was first established in 2015, $0 that we can
together be fit-for-purpose for another ten years and beyond.
CGT achievements in 2024 include-
Buckinghamshire Gardens Trust's new Mission Statement project includes a focus on audience development. The team
has worked hard to introduce new [￿pIe to garden history ￿th least six public events over the summer.
Sussex Gardens Trust began a new research project base¢J on l+kirine Gardens, West Sussex. The team supplemented its
archival research with oral histories, collected during a drop-in dayin lttsy, in partnership with the Friendsof Marine Gardens.
• Yorkshire GT got 3 previously Th)n-designated sites onto the Register of Parks and Gardens, including Waterton Park
IGrade 111, thought to be the world'5 first nature reserve.
The southwest County Gordens Trusts have ￿invIgOrated their research groups with a kick-off event at Wiltshire Record
Office in 4>ril.
Gloucestershire Gardens & LandscarEs Tnjst is partnering with GI0￿estershlre Orchards Trust to identify, research and
map historic orchards.
Hertford5hire Gardens Trust has restarted its research group ￿th a walled kTtchen garden prOJ￿t.
In September, Devon Gardens Trust celebrated the addition of two sites to the Register of Parks and Gardens of Special
Historic Interest at Grade11- Larkbeare House in Exeter- probably the only 5urviwng Brit15h wlla garden by James Veitch-
and Peamore Park, which developed fr(Mn an 18th century picture4L* landsca￿.
• The Essex Gardens Trust provided a grant to restore two paintings of now vanished aILotn￿nts at Grays - rare early
examples of allotments teing used as the primary focus of a painting.
London Parks & Gardens worked with the Gardens Trust and two young St￿￿ents from University College London who
identified an amazing twenty park5> gardens and other green space5 that were either missing from the London Inventory
or had incomplete entries.
Lincolnshire Gardens Trusts Committee memLEf Elizabeth Erf)w5kill wa5 integral to developing the Grantham Green
Spaces Forum IGGSFI, which ￿1[ champion the value of the town's parks and green spaces, ensuring they are preserved
and maintained to standards that befit their intended purpose- community health and recreatN)n.
Peter Hughes KC stepped down a5 Chair of Trustees at the end of his term in September 2024. We owe him a great debt
of thanks for his work taking the Gardens Trust through an ambitious and challenging pemd.

THE GARDENS TRusr
REPORT OF THE BOARD OF TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
ACHIEVEMENT AND PERFORMANCE Icortinuedl
TRUSTEES, OVERVIEW {continued)
Plan5 for 2025 are well underway and bjld, as 15 fitting for our 10th anniversary year, and we Look forward to working with
the new Chair to help deliver them. In particular-
We wll work wth CGT5 on Historic England-fuwvjed scoping rewrt into a multi-year project to rewew and refine the GT-
CGT relationship that was first established in 2015. $0 that we can together ￿ fit-f0r-pUrp￿ for another ten years and
beyond.
The GT Community Grant will run again, with an increased grant of £8(KJO, with thanks to the generosity of members
Peter and Rosy Gent.
The GT New5 wll be relaunched as a fresher revitali5ed magazine.
A grant from the National Archives, with thanks to Lottery Players, as part of their Archives Revealed, programme, will
enable us to scope the contents of the Garden Trust's archive of papers to assess its significance and potentially apply for
further grant in order to make the collection available to researchers in future.
We will continue to deliver our Fundraising Strategy. designed to redu￿ reliance on public funding and put the GT on
more secure financial foundotions.
Please refer to The Gardens Trust Committee Reports 2024 for further detail, and see htt s".Ilthe
we- dolour-im
ctl for the Impact Report 2024.
ardenstrust.or
Iwhat-
FINANCIAL REWEW FOR THE YEAR ENDED 31 DECEMBER 2024
In 2024 the operating outcome for the Gardens Ttust'5 wa5 a rwatiye figure of IE67,173I. before gains1105se5. That thi5
negative figure was not considerably worse was down to the indefatigable efforts of the team running our Events and those
involved In seekins sources of fundraising. To Ihose peopte we are extremely grateful. We are also very grateful for the
many, many hours of voluntary time that have been contributed to achieving what is a very impressive list of successes for
the year under review.
The Gardens Trust continued to benefit from support from HistorK England funding* not only in respect of our statutory
casework and County GardensTrustS 5UPPOrt activities, but a150 in other projett work, As discussed in the ￿ervIeW, 5ufiolk's
Unforsettable Garden Story research project was completed in 2024. We also delivered Volunteer5 saved Spac81 Project.
The Gentian Trust continued to be very generous in facilitating the Gardens Trust to fund other small projects.
The value of our investments began to rise again, and at the end of the year our net gain was £10,310. Taking account of
this increase and our operating loss the negative outcome for the year was (£56,863>, wth total funds carried forward
of £361,470.

THE GARDENS TRU5r
REPORT OF THE BOARD OF TRu￿EEs
FOR THEYEAR ENDED 31 DECEMBER2024
STATEMENT OF THE BOARD OF DIRE￿OR5 RESPONSIBILMES
The trustees (who are also the directNs of The Gardens Trust for the purposes of company lawl are reswnsible for
preparing the Report of the Trustees and the financial statements in accordance with appI￿able law and United Kingdom
Accounting Standard5 Iunited Kingdom Generally kcepted Accounting Practice).
Company Law requires the trustees to prepare financial staten￿ntS for each financTal year whKh give a tnje and fair view
of the State of affairs of the charitable company and of the incoming re50urce5 and application of resources, including the
income and expenditure, of the charitable company for that peri(Ml. In preparing t￿}Se financial statements, the trustees
are required to
- select suitable accounting polic￿ and then apply t￿M consistently.
- observe the methc¥Js and principles in the Charity SORP"
- make judgements and estimates that are reasonable and prLKknt'
prepare the financial State￿EntS on the golng concem basi5 unles5 It
is inappropriate to presume that the charitable company will continue in busine5S.
The trustees are responsible for keeping proper accounting records vA)ich disclose ￿th reasonable accuracy at any time
the financial position of the charitable company and to enable them to ensure that the financial statements comply with
the Companies Art 2006. They are also resrx)nsible for safeguarding the assets of the charitable company and hence for
taking reasonable steps for the prevention and detection of fraud and other irregulanties.
Risk Management
Following Charity Commission guidance. the Board has adopted a Risk Management Policy and agreed a Risk Register. Thi5
is monitored and reviewed annually and actions agreed to manage significant risks. The Board has re￿eWed the Risk
Register during the year and agreed actions to address or mitigate the identif*d significant r￿.
Approved by order of the Board of Trust￿ on 16 June 2025 ar￿ signed on it5 behalf by-
Elizabeth Jane Watson - T￿￿tee

INDEPENDENT EXAMINERS REPORT TO THE TRu￿EEs OF
THE GARDENSTRUST
Independent examiner's re￿rt to the trustee5 of The Garden5 Trust I'the Company'l
I report to the charity trustees on my examination of the accounts of the Company for the year ended
31 December 2024.
Responslbllltles and basls of report
As the charitls trustees of the Company land also its directors for the purposes of company Lawl you are
respx)nsible for the preparation of the accounts in aCCordar￿e wth the requirements of the Companies Act 2￿6
I'the 2006 Act'l.
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the
2006 Act and are eligible for independent examination, I report in respect of my examination of your charitys
accounts as carried out under section 145 of the Charities Art 2011 1.the 2011 Act'l. In carrwng out my
examination I have followed the Directions given by the Charity Commission under section 145151 Ibl of the 2011
Independent examiner's statement
Since your charitys gross income exceeded £250,((O your examiner must be a member of a listed body. I can
confirm that l am qualified to undertake the examination because l am a registered member of the Association
of Chartered Certified Accountants which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giwng me cause to believe:
accounting records were not kept in re5r￿ct of the Company as required by section 386 of the 2(KJ6 Act.
the accounts do not accord ￿th those records- or
the accounts do not comply with the accountin£ requirements of settion 396 of the 21M)6 Act other than
any requirement that the accounts give a true and fair view vthich is not a matter considered as 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 reporting by charities (applicable to charitie5 preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS 10211.
I have no concerns and have come across no other matters in conneth￿ with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Rekha Shah
Association of Chartered Certified Accountants
Able & Young Ltd
Chartered Certified Accountants
Airport House
Purley Way
Croydon
Surrey
CRO OXZ
Date- 16th June 2025
10

THE GARDENS TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Total funds
Unrestrirted
funds
Restricted
funds
Total
funds
Note5
INCOME AND ENDOwmE￿s FROM
Subscriptions and donations
lo3.6￿1
103,690
80,660
Historic England
Historic England Projects
Other Projects
99.810
3,567
99.810
3,567
12,570
124,897
8,771
Publications
5.631
5,631
7,658
Advertising
Events
Investment income
2,036
70,117
9,285
2,036
70,117
9,285
67,647
11,902
Total
199,531
107,177
3CK),7(P)
303,245
EXPENDITURE (J4
Raising fund5
Charitable actlvltles
Events
2,655
2.655
3.426
39,673
39,673
39,428
Wages and salarie5
Printing and distribution
Membership
Office management cost5
129,835
10,029
113,889
243,724
10,029
9,770
64,249
273,828
21,842
2,430
36,152
64,249
Other support costs
Other Project5
3,7P
3,780
Total
259,992
113.889
373,881
419,W1
INCOME I IEXPENDITUREI BEFORE GAINS
AND LOSSES
4J712
7.173
-115,756
Net gainslllossesl on investments
10,310
10,310
8,638
INCOMEI{EXPENDITUREI
.164.040
107,177
-56,863
-107,118
RECONCILIATION OF FUNDS
Total funds brought forward
523,150
-104,818
418,333
525,451
TOTAL FUNDS CARRIED FORWARD
473.(KK)
-111.530
361.4ZQ
418.333
CONTINUING OPERATIONS
All income and expenditure have arisen from continuing activriies.

THE GARDENS TRUST
BALANCE SHE
AT 31 DECEMBER 2024
2024
Total funds
2023
Total funds
UnrestrKLed
fund5
RestrKted
funds
Note5
FIXED ASS￿5
Tangible assets
InYestment5
63,715
63,715
63,715
10
355,469
355,469
401,676
CURRENT AS￿5
Prepayment
Debtors
Cash at bank and in hand
11
11
2,108
28,391
31,103
2,108
28,391
31,103
1,187
50,823
6,731
61,￿)3
61,ed)3
58,741
CRED￿oRs
Amount5 falling due within one ￿ar
12
155,6011
155.6011
142,0851
CURRENT ASSErs
TOTAL ASSEfs LESS CURRENT UABILMES
361.470
361.470
418,333
CREDITORS
Amounts falling due after more than one year
13
NET ASS￿5
418 333
14
FUNDS
Unrestricted funds
Restricted fund5
473.(KM)
-111 530
523,150
TOTAL FUNDS
361.470
418.333
12

THE GARDENS TRusr
BALANCE SHEET- CONTINUED
AT 31 DECEMBER 2024
The charitable company is entitled to exemption from audit under 477 of the Companie5 Act 2006 for the year
ended 31 December 2024.
The members have not required the charitable company to obtain an audit of its financial statewnents for the year ended
31 December 2023 in accordance ￿th Section 476 of the Companies Act 2(K)6.
The director5 acknowledge their responsibilities for
lal
ensuring that the charitable company keeps accounting records that comply with Section5 386 and 387 of the
Companies Act 2(K)6 and
preparing finanoal statements which give a true and fair wew of the state of affairs of the charitable company
as at the end of each financial year and of its surplu5 or deficit for each financial year in accordance with the
requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act
2006 relating to financial statements, so far as applicable to the charitable company.
Ibl
These financial statement5 have been prepared in accordance wth the provi5ion5 applicable to charitable companies
subject to the small companies regin￿.
The financial statement5 were approved by the of Tru5tee5 and authorised for issue on 16 June 2025 and were
signed on its behalf by
Elizabeth Jane Watson - Trustee
13

THE GARDENS TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
ACCOUNTING POUCIES
Basis of preparin8 the financial ststemerts
The financial statements of the charitable company, which is a public benefit entity Ljnder FRS 102, have been
prepared in accordance with the Charities SORP IFRS 1021 Accounting and Reporting by Charitie5: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Irela￿1 IFRS 1021 leffective 1 January 20201., Financial
Reporting Standard 102 The Financial RepK>rting Standard applicable in the UK and Republic of Ireland. and the
Companies Act 2(M)6. The financial statements have been prepared under the historical cost convention, wirh the
exception of investments which are included at market value, as n*)dified by the revaluation of certain assets.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds,
it is probable that the income ￿11 ￿ re￿T¥e￿ and the amount can be measured reliably.
Expenditure
Liabilities are recogni5ed a5 expwvjiture as 500n a5 there is a legal or constructive obligation committing the
charity to that expendTture, it is probable that a transfer of economic benefits will be required in settlement
and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis
and has been classified under headings that aggregate all cost related to the category. Where costs cannot be
directly attributed to particular headings they have been allocated to activities on a basis consistent with the
Use of resources.
Tangible fixed assets
Depreciation is prowded at the following annual rates in order to write off each asset over its estimated useful
life.
Furniture, fixtures & fitting5
- 25% on reducing balance
No depreciation is provided for on the Tnjst's library as. in the Board's opinion, the library will be maintained in
perpetuity.
Taxation
The charity is exempt from corporatTh)n tax on its charitable ￿tIvItIes.
Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Board in furtherance of
the general objectives of the company and which have not been designated for any other purpose.
Designated funds comprise unrestricted funds that have iEen set aside by the Board for a particular purpose.
The aim and use of each designated fund is set out in the notes to ihe financial statements.
Restricted funds are funds whi(h are to be used in accordance wth specific restrictions imposed by donor5 which
have been raised by the company for particular purposes. The cost of raising and admin75tering such fund5 are
charged against the specific fund. The aim and use of each restrirted fund is set out in the notes to the financial
statements.
14

THE GARDENS TRUST
NOTES TO THE FINANCIAL ￿ATEME￿¥rs- CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
ACCOUNTING POLICIES- contlnued
Foreign currencies
Monetary assets and liabilities denominated in foreign cUr￿nCle5 are translated into sterling at the rates of
exchange ruling at the balance sheet date.
Tran5action5 in foreign currencie5 are translated into sterling at the rate of exchange ruling at the date of
transattion.
Exchange differences are taken into account in the Statement of Financial Artivities.
Company ststus
The company is a company limited by guarantee. The directors of the company are the Board members named
In the reference and administrative details. In the event of the company being wound Upy the liability in respect
of the guarantee 15 limited to £1 per member of the company.
Investments
Investment5 are stated at market value at the balance sheet date. The statement of Financial Activitie5 includes
the net gains and losses arising on revaluations and dis￿salS thmughout the year.
Investments are held for the long-term to generate incowne or capital growth.
SUBSCRIPMONS
2024
2023
Donations
Jbscriptions
CGT Insurance surplus
32,409
70,825
456
27,412
52,960
558
103.690
80.66Q
INVE￿MENT INCOME
2024
2023
Dividends and interest from investments
Interest receivable on liquid investments
9,026
259
11,648
254
9,285
11,902
15

THE GARDENS TRUST
NOTES TO THE FINANCIAL ￿ATEME￿¥rs- CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
RAISING FUNDS
Investment mana8ement Costs
2024
2023
Investment management fees
2,655
SUPPORT cosrs
Totals
2024
Totals
2023
Managerr£nt
Other
Postage and stati(M)ery
9.587
22,882
415
13,236
7.947
3,555
5.160
9,587
22,882
415
13,236
7,947
3,555
5,160
3,780
6,391
12,567
798
8.694
Bank charges
Office sundries
Insurance
4,020
3.635
3,9tA)
CommunicatvJn5 advi50r
Independent Examiner
Exchange difference
)okkeeping
3.780
64,249
TRu￿EES. REMUNERATION AND BENEFrrs
There were no tnjstees. reMunerat￿)n or other ￿nefItS for the year ended 31 December 2024 nor for year ended
31 December 2023.
Trustees. expen5e5
There were no trustees. expenses reimbursed for the year ended 31 December 2024.
16

THE GARDENS TRUST
NOTES TO THE FINANCIAL ￿ATEME￿¥rs- CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
STAFF COSTS
2024
2023
Wages and salaries
Social security costs
222,080
251,855
The average ￿￿thlY number of employee5 during the year wa5 as follows:
2024
2023
Management and administrati
Conservat￿n
No employee5 received elnoluww￿nts in exce55 of £fJ),(KX).
2023 COMPARATIVES FOR THE ￿ATEMENT OF FINANCIAL A￿V￿mEs
UnresEr￿ed
funds
Re#ricted
fund5
Total funds
INCOME AND ENDOWMENTS FROM
tlonations and legacies
Charitable activities
Grants receivable
Publications
80,660
134,301
134,301
7.658
7,658
Other trading *ivities
Investment income
68,r24
68,724
Trtal
1&8.944
134,301
303,245
17

THE GARDENS TRUST
NOTES TO THE FINANCIAL ￿ATEME￿¥rs- CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
2023 COIAPARATIVES FOR THE STATEAIENT OF FINANCIAL ACTIVITIES- continued
UnrestrKted
fund5
Restricted
funds
Total funds
EXPEND￿uRE ON
Raising funds
Charitable activitie5
Event5
Wages and salaries
National insurance
Printing and distribution
Membership
Other management costs
Other support Costs
Historic England
Historic England Projects
Other Projects
Heritage Lottery Fund - Repton
3.426
3,426
39,428
93,833
39,428
273,828
179,995
21.842
2,430
36,152
3,9t
21,842
2,430
36,152
12.277
25,658
37,935
Total
213,349
205,652
419,W1
Net 8ains on investments
INCOMEIIEXPENDrruREI
-35,767
-71,351
-107,118
RECONCILIATION OF FUNDS
Total funds brought forward
558,915
-33,467
525,451
TOTAL FUNDS CARRIED FORWARD
41
18

THE GARDENS TRUST
NOTES TO THE FINANCIAL ￿ATEME￿¥rs- CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
TANGIBLE FIXED ASSErs
Fumiture,
fixtures &
fittings
Computer
equipment
Library
Totals
At 1 January 2023
At 31 December 2024
63,715
DEPRECIATION
At 1 January 2023
At 31 December 2024
BOOK VALUE
At 31 December 2023
63.715
63.715
At 31 December 2024
63.715
63.715
The library comprises books and journals donated to the Trust from time to time and is valued at the estimated
C05t when donated. The library is housed at the Library of the University of Bath, BA2 7AY and the Library of
the University of York, Y010 5DD.
10.
FIXED Ass￿ INVE￿￿ENTs
Listed
investments
Unlisted
investments
Totals
MARKETVALUE
At 1 January 2023
Additions
Dis￿SalS
Revaluations
337.461
47,348
1103,8651
5(J)
337,461
47,348
1103,8651
At 31 December 2024
5Q)
291 754
BOOK VALUE
At 31 December 2024
291.254
5Q)
291 754
At 31 December 2023
There were no investment assets outside the UK.
Unlisted investments cownpri5es a Pen and Wash painting that wa5 donated in earlier year5 and 15 included at it5
estimated market value.
19

THE GARDENS TRUST
NOTES TO THE FINANCIAL ¥fATEMENTS- CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
DEBTORS: AIAoup¥fs FALUNG DUE VIITHIN ONE YEAR
2024
2023
Other debtors
30,499
52,010
30,4
52.010
12.
CREDITORS: AMoup¥fs FALLING DUE WITHIN ONE YEAR
2024
2023
Social security and other taxes
Accruals and deferred income
6.224
49
8,673
55,t￿l
42.085
Accruals and deferre(l income for 2024 inclLKles grants received from Historic England in respect of the
following year.
cRED￿ORS. AMOUNTS FALLING DUE A￿ER AIORE THAN ONE YEAR
2023
Accruals and deferred income
14.
MOVEMENT IN FUNDS
Net moverrtnt
in funds
At 1.1.24
At 31.12.24
Unrestricted fijnds
General fund
Library Fund
Fighting Fund
Fund for Conservation
Collese Lectures
313,496
63.715
30,758
112,341
-50,150
263,346
63,715
30,758
112,341
523,150
-50,150
473,C
Restricted funds
Other Projects
Frank Clark
G Drummond Volunteer Award
-1CK¥,347
-6712
-113059
529
529
-104,818
-6712
-111,530
TOTAL FUNDS
418.333
.56863
361.470

THE GARDENS TRUST
NOTES TO THE FINANCIAL ￿ATEME￿¥rs- CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
14.
MOVEMENT IN FUNDS- contlnued
Net movement in funds, included in the above are as foll0v￿.
Incoming
resources
Resources
expended
Gains and
105ses
Movement in
funds
Unre5trirted fund5
General fund
259 9921
19J.531
1259,9921
10310
.50151
Restrlcted funds
Historic England
Other Projetts
103,378
1113889
-10511
107.177
11138891
-6712
TOTAL FUNDS
373 8811
10310
Comparatives for movement in f￿d5
Net movement
in funds
At 1.1.23
At31.12.23
Unrestrirted fvnd5
General furvj
Library Fund
Fighting Fund
Fund for Conservation
College Lectures
349.261
63.715
30,758
112,341
-35,767
313,494
63,715
30,758
112,341
558,915
-35,767
523,150
Restricted funds
Historic England
Other Projerts
Frank Clark
G Drummond Volunteer Award
-34,996
-71,351
-106,347
529
529
-33,467
-71,351
-104,818
TOTAL FUNDS
525,451
-107,118
418,333
21

THE GARDENS TRUST
NOTES TO THE FINANCIAL ¥fATEMENTS- CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
Comparative net movement in funds. inclL#Jed in the above are as follovo:
Inci)ming
resources
Resources
expended
Gains and
1055es
)vement in
fund5
Unrestrirted fund5
General fL¥vJ
213 3491
168.944
1213.3491
8,638
-35,767
Restricted funds
HistorK England
Other Projerts
124,897
159,2611
-34,364
205 6521
TOTAL FUNDS
419 (M)11
The purpose of each material fund wnay be 5ummari5ed a5 follow5:
Designated funds:
The Library Fund comprises books and journa15 donated to the Trust from time to time.
The Fighting Fund comprises funds designated by the Board as such from time to time to help build a general
reserve.
The Fund for Conservation comprises g￿ft5 to the Tnst designated to be held to support the Trust's objective5 In
conservation work.
The College Lecture Fund 15 designated to be used for educational purposes.
The G Drummond Volunteer Award Fund was contributed by CGTS.
General funds:
The General fund represents net assets of the charity that are not Des7gnated Funds or Restricted Funds.
Restricted funds:
The grant from Historic England ha5 been applied to conservation and localism work in England.
The Frank Clark Fund contains a grant to ￿ used towards work on a publication of life and work of the
Trust's founding President, Frank Clark.
RELATED PARTY DISCLOSURES
There were no related party transartions for the year ended 31 December 2024 or 2023.

THE GARDENS TRUST
D￿AlLED STATEME￿ OF FINANCIALAcnv￿lES
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
INCOME AND ENDOWMENTS
Subscriptions and donations
Donations
Sub5CriPtions
CGT Insurance surplus
32,409
70,825
456
27,412
52,960
558
103,690
80,660
Other trathng actI￿tIeS
Advertising
Contributions from memberfs events etc.
2,036
70,117
n.153
68,724
Investment income
Dividend5 from investments
Interest receivable on liquid inve5tment5
9.026
259
11,648
254
9,285
11,9)2
Charitable *ivities
Publication5
Grants receivable
5,631
115,947
7,658
136 856
121,578
Total incoming resour
3{￿1,709
303,245
ExPEND￿URE
Investment management Costs
Investment management fees
2,655
3,426
Charitable activities
Wage5 and salaries
Events
Printin8 and distribution
Membership
Historic England Projects
243,724
39,673
10,029
9.710
2T3,828
39,428
21,842
2.430
303,196
374,468
Support costs
ManagerrEnt
64,249
36,152
64,249
36,152

THE GARDENS TRUST
D￿AlLED STATEME￿ OF FINANCIALAcnv￿lES
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Other
Independent Examiner
Total resources expended
3n,881
419,(X)1
Net income l {expenditure) before gains and
losses
-67,173
-115,756
Realised and unrealised gains and losses
Net realised gainslllossesl on fixed asset investments
Unrealised gainslllossesl on revaluations of fixed assets investn*nts
195
10,115
6,145
2,493
Net income I (expenditure)
107 118
24