DEED, TRUST AND OBLIGATIONS COMMITTEE
25 NOVEMBER 2025
THE KIDD LEGACY TRUSTEE'S ANNUAL REPORT AND
ACCOUNTS 202412025
Ward: Town
1. Summa
1.1 To present the Trustee's draft Annual Report and Accounts on The Kidd Legacy
at Central Park Dartford {registered charity number 1134257) for the financial
year 2024125, and to recommend accordingly.
2. RECOMMENDATIONS
2.1That the Idraft] Trustee's Annual Report and Accounts at Appendix A and
independent Examiners report at Appendix C, be considered.
2.2That, subject to any comments rnade by the Committee, the [draftl Annual
Report and Accounts for the period 1 April 2024 to 31 March 2025, be approved.
2.3That the Committee Chairman be authorised to sign the Annual Report and
Accounts on the Trustee's behalf.
2.4That the Head of Finance be authorised to file the Annual Update for the
financial year 2024125 with the Charity Commission, on the Truslee's behalf.
3. Back
round and Discussion
3.1 All charities with income of over £10,000 that are registered with the Charity
Commission are required to prepare a Trustee's Annual Report and
Accounts and make copies available to the public on request. However, only
a brief Annual Update has to be submitted to the Charity Commission.
3.2 The Charities Act 2011 highlights the requirement for charities, aims to be,
demonstrably, for the public benefit. Trustees must have regard to the
Charity Commission's guidance on public benefit and respond appropriately
in its work and its reporting to the public, through the Charity Commission.
3.3 When assessing the public benefit of an individual organisation, the Charity
Commission considers the following criteria:
what the organisation's aims are, whether those aims are charitable
and whether the aims are fully and accurately reflected in its stated
objects.,
whether each of the aims are for the public benefit and whether they
will, or may be, carried out for the public benefit, taking into
consideration the particular circumstances of the organisation.,

DEED, TRUST AND OBLIGATIONS COMMITTEE
25 NOVEMBER 2025
the context within which the aims will be carried out, including what is
relevant and appropriate for current social and economic conditions-
what identifiable benefits arise from the organisation carrying out each
of its aims, having regard to any available eviden￿.,
whether there is any detriment or harm that might arise from the
particular organisation carrying out its aims.,
who the organisation's aims are intended to benefit, and whether the
beneficiaries are the public generally or a section of the public,.
where the beneficiaries are a section of the public, whether any
restrictions on who can benefit are reasonable in relation to the
organisation's charitable aims;
where fees are charged for the organisation's services or facilities,
whether the effect of those fees is to restrict benefit only to those who
can afford to pay the fees, or whether there are other opportunities for
those people to benefit in some material way that is related to the
organisation's aims.,
whether people in poverty are excluded from the opportunity to benefit.,
and
whether there are any private benefits to individuals or organisations
(other than benefits people receive as a beneficiary) that arise from the
organisation carrying out its aims and whether those private benefits
are incidental.
3.4 A Trustee's Annual Report is a key document in explaining what a charity is
trying to do and how it goes about it. It provides the trustee with an
opportunity to explain matters that cannot fully be explained by accounts
alone and adds transparency and accessibility to the financial information
that accounts provide.
3.5 The [draftl Annual Report and Accounts 2024125 are set out at Appendix A.
The charities annual income has risen above £25,000 for the first time and
as such is subject to an independent examination. The examination has
been carried out by the independent Internal Audit function and their report
is included as Appendix C.
3.6 The Committee is asked to consider the draft Annual Report and Accounts
at Appendix A. Approval is sought for the Head of Finance to file the Annual
Update for 2024125 with the Charity Commission on the Trustee's behalf.
3.7 The ordnan￿ survey plan showing the site is at Appendix B to the report.
4. Relationshi
to the Ob'ect
of the Trust
The Object of the Charity is, 'the appropriation and use of the land in
perpetuity as a public recreation ground and for no other purpose
whatsoever,.

DEED, TRUST AND OBLIGATIONS COMMITTEE
25 NOVEMBER 2025
5. Financial le
assessments
al staffin
and other administrative im
lications and risk
Financial Implications for
the Charity
Legal Implications for the
Charity
Climate Impact
Assessment
As discussed in the body of the report.
As discussed in the body of the report.
None
staffing Implications
Administrative Implications
Risk Assessment
None
None
None as a result of this report
Details of Exem
t Information Cate
Not applicable
endices
Appendix A - IDraftl Trustee's Annual Report and Accounts for the
year 2024125
Appendix B- Ordnance Survey Plan
Appendix C- Independent Examiners Report
BACKGROUND PAPERS
Documents consulted
Date l Re
File
Ref
ort Author
Section and
Directorate
Exem
Information
Cate
or
Becky Parrish
(013221343148
Financial Services I
Corporate Services
Directorate
NIA

Appendix A
Kidd Legacy being part of Central Park Dartford Kent
Sole Trustee's Annual Report for the period 1 April 2024 to 31 March 2025
Reference and administration details
Registered Charity Number
1134257
Charity's principal address
Civic Centre
Home Gardens
Dartford
Ker)t
DA1 1DR
Land Registry Title Number
K915198
Ward
Town
Trustee
The Dartford Borough Council
Independent Examiner
Not appointed
Bankers
Lloyd's Bank plc, 46 High Street, Dartford,
Kent, DA1 1BY
Solicitors
No external appointment
Investment Advisers
Not appointed
StrLlCture,
overnance and mana
ement
Structure
2.1 By an Indenture dated 28 September 1903 (the 1903 Indenture}, an area
of land adjoining Central Park Dartford was bequeathed on charitable
trust, by Colonel Charles Newman Kidd, to the Urban District Council of
Dartford and, on local government reorganisation in 1974, the trusteeship
passed to The Dartford Borough Council, a local authority. The 1903
Indenture prescribes that the land will be 'appropriated and used in
perpetuity as a public recreation ground and for no other purpose
whatsoever, i.e. the land is to be held on trust by The Dartford Borough
Council {the Council), for recreational purposes. The land is commonly
referred to, locally, as the Kidd Legacy land or Kidd Legacy charity (the
Charity).
The Charity is governed by a Scheme made by the Charity Commission
on 16 February 2010.

Appendix A
Governance
2.21n order to be a charity, a body must be established for exclusively
charitable purposes. Whilst local authorities and charities often both have
close interests in local topics, the Charity needs to be independent of the
Council as local aulhority, in that decisions about the administration and
operation of the Charity need to be taken solely in the interests of the
Charity with a view to furthering its charitable purposes and for no other
purpose.
2.3To avoid inherent conflicts of interest between the Council's role as local
authority and its role as trustee of the Charity and to safeguard the
Charity's Object, the Council has established a trustee committee known
as 'The Deed, Trust and Obligations Committee, (comprised of elected
councillors and co-optees (independent members)) to operate and
manage the Charity's affairs, with the following functions..
1. To be the body who, on behalf of the sole trustee, safeguards the
Object, the Charity's property, funds and the beneficiaries, interests
within the Guiding Principles referred to below.
2. To ensure that the accounts and the general administration of the
Charity comply with statutory regulations.
3. To ensure that the Charity's funds are not co-mingled.
4. To do anything else, within the law, which promotes, or helps to
promote, the Object.
2.4The Deed, Trust and Obligations Committee has adopted a Conflicts of
Interest Policy (approved by the Charity Commission) which is intended to
assist the Committee in identifying conflicts, to avoid conflicts arising at all
and, where conflicts do arise, to assist the Committee to manage those
conflicts in order to avoid perceived and actual problems occurring.
Provided that the Commiltee is mindful of its obligations on behalf of the
Charity, is seen to act in accordance with those obligations and manages
any conflicts of interest accordingly, there will not be bias in matters
related to charity decisions. The Committee is also aware of the Charity
Commission's conflicts of interest guide issued in May 2014.
2.5 Elected Councillors, Co-optees and Council Officers are bound by Codes
of Conduct. Details of Committee members, related party transactions are
disclosed in note 1 to the accounts. Committee members are required to
disclose all relevant interests {disclosable pecuniary interests or prejudicial
interests), register disclosable pecuniary interests with the Council's
Monitoring Officer and in accordance with the Imemberl Code of Conduct
(adopted 26 July 2012 [Min.No.351 as amended from time to time),
withdraw from decisions where a conflict of interest arises.
2.6Council Officers keep under regular review the possibility of any actual or
potential conflict of interest between the interest of the Charity and those
of the Council in its corporatellocal authority landowner capacily.
Independent advice is commissioned when the need arises.

Appendix A
Management
2.7The Deed, Trust and Obligations Committee complies with the following
principles in the interests of the Charity (the Guiding Principles)..
(a) To act reasonably i.e. decisions should be within the range of decisions
which a reasonable body of trustees could have made.,
(b) To act within the powers conferred upon it and the established rules for
procedures dealing with issues of the kind under consideration.,
(c) To act in good faith.
(d) To adequately inform itself in order to make the decision in question,
including comprehensive risk analysis and, where necessary, to make
further enquiries and, where appropriate, to consider legal and other
professional advice.,
(e} To not take into consideration any factors which it is not proper for it to
take into account.,
(fj To consider any factors which it should take into account.,
(g) To avoid conflicts of interest.
2.8The Deed, Trust and Obligations Committee's membership during 2024125
comprised the following elected Councillors and (voting) co-OPtees'.
Councillor A R Lloyd
Councillor M Davis
Councillor Mrs. R M Currans
Councillor A Gaskin
Councillor D Graham
Councillor C Pearce
Councillor D Swinerd
Councillor Mrs P A Thurlow
Mr A R Martin {Independent Member)
10. Mr K Moore (Independent Member)
11. VACANT (Independent Member)
12. VACANT (Independent Member)
(Chaimian)
(Vice-chairman)
2.9 As a matter of law, the Committee members do not assume the individual
responsibilities of trustees.
Whilst the Deed, Trust and Obligations Committee has the ultimate
responsibility for the conduct of the Charity and makes the strategic
decisions as well as monitoring the performance of the Charity, it has to
operate day to day management through Council Officers- this in particular
applies to the physical maintenance of the Charity's Land. The day to day
management of the Charity Land has been delegated by the Deed, Trust
and Obligations Committee to the Chief Officer & Director of Corporate
Services who is accountable to the Committee and it is the Committee's
task to monitor that the Chief Officer and Director of Corporate Services
discharges her duties to the Charity.

Appendix A
2.10 The maintenance of the Charity Land is carried out by the Council's
'Waste and Parks, section, part of the Housing and Public Protection
Directorate.
Risk management
2.11 The Deed, Trust and Obligations Committee considers the major risks to
which the Charity is exposed, reviews those risks, and establishes
systems and procedures to manage them. The Committee considers the
viability of investment retums on the permanent endowment to constitute
the Charity's major financial risk, and recent extreme volatility in world
financial markets has demonstrated this risk.
The Deed, Trust and Obligations Committee has delegated the
management of the permanent endowment to the Council, where the sum
invested benefits from the Council's average rate of return on its
investments. The average rate of interest achieved by the Council is
calculated at year end (as a percentage) and is independently verified by
the Council's investment advisers, Arlingclose Limited,. this percentage is
then applied to the sum of the Charity's permanent endowment and its
accumulated unrestricted funds. The Charity's funds are held separately
from the Council's own monies.
The risks associated with conflicts of interest are managed in accordance
with the Codes referred to in sections 2.4 and 2.5 above.
Training
2.12 Induction and training are critical for the development of good trustees a
professional approach is expected at all limes. All Committee members
have received an induction from an external facilitator and the Head of
Legal Services, thus ensuring that they fully understand the Council's
charitable role, its operations, its staff and its ethos and values. The
induction process also sets out what is expected of trustees by the
charities, which are administered by the Committee, the law and the
Charity Commission. Committee members have been trained in the
adopted [2012] Member Code of Conduct.
Ob
ectives and activities for the
ublic benefit
The Deed, Trust and Obligations Committee has referred to, and has had
regard to, the Charity Commission's general guidance on public benefit when
deciding what activities the Charity should undertake in reviewing the
Commiltee's aims and objectives and in planning future activities on the
Charity's land. In particular, the Deed, Trust and Obligations Committee
considers how planned activities will contribute to the Object.
Summary ofobject
The Object of the Charity is 'lhe appropriation
and use of the land in perpetuity as a public
recreation ground and for no other purpose
whatsoever"

Appendix A
Summary of main activities
in relation to these objects
for the year 2024125
The Charity land is used for recreational
purposes in accordance with the Object. The
Charity land is maintained to an appropriate
standard, in keeping with the remainder of
Central Park.
In line with The Dartford Borough Council's
(acting in its corporate capacitylas local
authority landowner) overall vision for Central
Park Dartford, environmental enhancemenl of
the Charity land was undertaken in the public
benefit and at nil cost to the Charity, by the
siting of an Edwardian-style bandstand {to
replace the original Edwardian feature), and
the construction of footpaths to link it to
Central Park. The bandstand has an
identifiable public benefit to Dartford Borough
residents and provides a new cultural and
recreational venue to attract people into
Central Park and the open spaces beyond.
The programme of events includes quality
musical events e.g. bands, orchestras etc., as
well as other recreational events for local
residents.
The Council, acting in its corporate capacity
as local authority landowner, has assumed
responsibility
for
the
management,
maintenance etc. of the bandstand.
The Council, acting in its corporate capacity
as local authorityllandowner, has agreed to
lessen the Charity's exposure to ongoing
grounds maintenance of the Charity land, by
subsidising any shortfall.
Key objectives for the ensuing
Inancial year 2025/26
Cultural and recreational
events
have
continued on the Charity land. These events
will have an identifiable public benefit to
Dartford Borough residents and will accord
with the Charity's Object.

Appendix A
Measurin
achievements and erformance
The Council aims to irnprove the quality of green space in and around Central
Park Dartford and open up access to, and through, the Park.
The environmental enhancements to, and around, the Charity land provide
andlor assist in the provision of facilities for recreation or other leisure time
occupation in the interest of social welfare, with such facilities being provided
to the public at large, in accordance with the Object of providing a recreation
ground, in perpetuity, for inhabitants of the Borough of Dartford.
Financial Review
Financial review
The Income and Expenditure Account for the Charity for
the financial year 2024125 is appended to this report.
This account has been compiled on an accruals basis,
which matches the way the Council accounts for the
income and expenditure.
The Charity received £275,000 from the proceeds of the
sale of .089hc of Charity land (adjacent to Lowfield Street
Dartford), in April 2004. Subsequently, £5,000 was paid
for an equivalent area of land (.089hcl in Central Park to
replace that area of Charity land adjacent to Lowfield
Street Dartford sold in 2004.
The sole trustee holds the sum of £270,000 as
investment permanent endowment.
The grounds maintenance of the Charity land during
202412025 was undertaken by Dartford Borough Council
as part of the general maintenance of Central Park. The
grounds maintenance contract was retendered in 2017
and a new contractor was appointed from 1st January
2018. The first full year of the contract was 2018119.
The contract was for an initial 5 years. A 5 year extension
was agreed from 1st January 2023, so the only increase
will be an annual one in line with CPI. For 2024125, the
charge was £5,225.00.
The income received in 2024125 comprised of hire
income and investment income. The hire income was
from Forrest's Amusements for the hire of Central Park
between 1010612024 and 2310612024 and 1710312025 and
3010312025.

Appendix A
The in-house investment income rate used decreased
marginally and was an average of 4.96 % compared to
5.03 /0 in the prior year.
At 31 March 2025, the Charity held balances of
£382,129.82 made up of £270,000 permanent
endowment, which is held and invested in order to
produce income in furthering the Object and other sums
{cumulative interest and other receipts)- Spending any
funds held as permanent endowment requires the
consent of the Charity Commission.
Declaration
The Deed, Trust and Obligations Committee, on behalf of The Dartford
Borough Council as sole trustee, declares that it has approved the sole
trustee's Annual Return and further declares that there are no serious andlor
significant incidents that it should have reported, but has not.
Signed by the Chairman of the
Deed, Trust and Obligations Committee
on behalf of The Dartford Borough Council
as sole trustee
Signature
Full name
Councillor
ndrew
nald Lloyd
Date
25 November 2025

Appendix A
Kidd Legacy being part of Central Park Dartford Kent
Income and Expenditure Account for the period 1 April 2024 to 31 March 2025
Trustee res
onsibilities in relation to financial statements
The Trustee is responsible for preparing the Trustee's Report and the
financial statements in accordance with applicable law and United Kingdom
Accounting Standards. The law applicable to charities in England and Wales
requires the Trustee to prepare financial statements for each financial year,
which give a true and fair view of the state of affairs of the Charity and of the
incoming resources of the Charity for that period. In preparing these financial
statements, the Trustee is required to..
(a) select suitable accounting policies and then apply them consistently.,
(b) observe the methods and principles of the Charities SORP.,
(c) make judgements and estimates that are reasonable and prudent;
(d) state whether applicable accounting standards have been followed,
subject to any departures disclosed and explained in financial
statements., and
(e) prepare financial statements on the going concern basis unless it is
inappropriate to presume that the Charity will continue in business.
The Trustee is responsible for keeping accounting records, which disclose
with reasonable accuracy the financial position of the Charity and enable it to
ascertain that the financial statements comply with the Charities Act 2011, the
Charity (Accounts and Reports) Regulations 2008 and the provisions of the
Conveyances. The Trustee is also responsible for safeguarding the assets of
the Charity and hence taking reasonable steps for the prevention and
detection of fraud and other irregularities. The Trustee is responsible for the
maintenance and integrity of the Charity and financial information included in
Trustee publications and on the Council's website.
The annual financial stalement has been prepared on an accruals basis,
which matches the way the Council accounts for income and expenditure.
Accruals accounting means that income and expenditure are recognised as
they are earned or incurred and not as money is received or paid. For
example, if an invoice relating to March 2024 is expected to arrive in April
2024, it will be accounted for in the 2024125 accounts (the financial year it
relates to), not the 2025126 accounts {the financial year it arrives in).
There is no requirement for the Charily's accounts lo be submitted to the
Charity Commission, but they will be available for inspection by the public.

Appendix A
Income and Expenditure Account
Unrestricted
Funds
2024125
Unrestricted
Funds
2023124
Income
Investment Income
Tradin
Activities..
Rents
17.839
16,981
10,876
TOTAL INCOME
28,715
Expenditure
Grounds Maintenance
Insurance Premium
5,225
660
5,008
658
TOTAL EXPENDITURE
5,885
5,666
NET SURPLUS I
THE YEAR
DEFICIT
FOR
22,830
16,173
Cash and bank balan￿S at
31 March 2025
31 March 2023
359,300
359,300
Com
osed of..
Permanent endowment
Interest and other net income
270,000
112,130
382,130
270,000
89,300
359,300
Notes:
The Charity is being managed on the basis of an independent budget,
which is being operated in line with Charity Commission's
requirements. All income and expenditure is accounted for separately
from the Council's corporate finances.
A separate bank account is kept for the Charity's monies.
The permanent investment endowment of £270,000 referred to in
section 5 above, is part of the cash and bank balances shown above.
The permanent endowment was originally £275,000, but reduced in
200812009 by £5,000 to £270,000, by agreement of the Charity
Commission, to fund the transfer of .089 hectares of land to replace
Charity land sold in 2004.

Appendix A
Other than the investment permanent endowment of £270,000, all
other receipts and payments have been classified as 'unrestricted
funds,.
These are funds that the Deed, Trust and Obligations
Committee is able to spend for any of the Charity's purposes. The
£270,000 permanent endowment is capital, which is to be held and
invested in order lo produce income in furthering the Object. The
Deed, Trust and Obligations Committee must take care not to spend
any funds held as permanent endowment without the Charity
Commission's consent.
Signed by the Chairman of the Deed, Trust and Obligations Committee on
behalf of The Dartford Borough Council as sole trustee
Signature
Full name
Councillor An
rew Ronald Lloyd
Date
25 November 2025
NOTES TO THE ACCOUNTS
Related party transactions
None declared
10