THE KEW SOCIErY (A Charltable Incorporated Organlsatlon) Charlty number: 1173016 THE KEW SOCIETY (A Charltable Incorporated Organlsatlon) UNAUDITED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
THE KEW SOCIErY (A Charltablo Incorporated Organlsatlon) Reference and admlnlstratlve detalls of tho charlty, Its trusto08 and bankern Tru•t••8' roport Independont Examln•r'8 Report 8tatem•nt of flnanclal actlvftles Balanc• •h••t Not•• to th• flnanclal •tst•ments 8-12
THE KEW SOCIETY (A Charltabla Incorporated Organlsatlon) REFERENCE AND ADMINISTRATIVE DETAILS OF TrIE CHARITY AND fTS TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 Trustees J Clark S Clarke (appolnted 16 October 2024) M Done (resigned 16 October 2024) R Hayes (resigned 30 April 2025) 8 Kaemmerer (appointed 16 October 2024) D Omond J Ricketts (reslgned 16 October 2024) T Whittaker (appointed 16 October 2024) SA Williams SP William8 Charfty Reglstered Number Offlcorn Chair Viceohalr Se(Yetary Treasurer 1173016 SA William8 T Whittaker D Ormond SP William8 R8gl8tered Offlce Forest Road Kew Richmond TW9 3BZ Independent Examiner Clalre Satow 4 The Avenue Richmond Surrey TW9 2AJ Bankers Barclays Bank PIC 9 George Street Richmond TW9 1JU
THE KEW SOCIETY (A Charltable Incorporatod Oryan18atlon) TRUSTEES, REPORT FOR THE YEAR ENDED 31 JULY 2025 The Trustees present their annual report for The Kew Society ('The Charty") together with the financial statements for the period 1 August 2024 to 31 July 2025. The Trustees confim) that the annual report and t h e financial statements of the comply wrth the current statutory requirements. the requirements of the governing document and the provisions of the Statement of Recommended Practice (SORP). applicable to charlties preparing their accounts In accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) as revised in March 2018. OBJECTIVES AND ACTIVITIES The general objectlve of the Charity Is to maintaln and enhance the area of Kew and the area Immadlately adjacent. The Trustees have given due regard to the publlc benefit guidance published by the Chartty Commission in accordance wlth section 17 of the Charities Act 2011. A review of the activlties of the charlty Is avall8bl8 Separately. STRUCTURE, GOVERNANCE AND MANAGEMENT The Charity Is constituted as 8 Charltable Incorporated Organisation. and Is therefore govemed by Its Constitution. The Charitable Incorporated Organlsation was incorporated and registered as a charity on 12 May 2017 (registered number 1173016). The Charity's affair8 are conducted by the Trustees meet regularly and have the power to appolnt new Trustees at their discretlon. New Trustees appointed in this way must put themselves forward for reappointment at the next Annual General Meeting of the Charitable Incorporated Organisation Trustees are required to familiarise themselves with the guidance provlded to Trustees by the Charity Commission but the charity does not have any formal programme for the induction and training of new Twstee8. RISK FACTORS The Trustees have carried out a risk assessment and c<Mtinue to monitor this.
THE KEW SOCIErY {A Charltablo Incorporated Oryanlsatlon) TRUSTEES. REPORT {contlnued) FOR THE YEAR ENDED 31 JULY 2025 FINANCIAL REVIEW Incoming resources durlng the year amounted to £12.481 (2024.. £11.439). Resources expended on charitable activities In the year totalled £22,065 (2024: £11,584). There was a net deficrt for the year of £9.584 (2024: net deficit £145), The Trustees have revlewed the Charitys need for reserrfes in Ilne wlth the guidance Issued by the Charlty Commlsslon. Unrestdcted funds are needed to provide funds whlch can be deslgnated to speclflc wolects to enable these projects to be undertaken and to cover 8dministr8tion and 8UPPOrt costs without which the charlty could not functlon. The Truslees consider It prudent that unrestricted reserves should be sufficient to cover a minimum of one yearfs administration and support costs and to ensure that sufficient funds are maintained to enable the Trustees to fund known future commitments. The level of reserves are monltored and r8vlewed by the Trustees on an annual bas18. Restricted funds represent amounts that have been 88t a81de 80 as to be able to engage professlonal advice on planning matters in a timely manner a8 well as an amount to support the Charity's work in support of improving safe rnobility wlthin Kew. PLANS FOR FUTURE PERIODS The plan of the Chadty Is to contlnue to maintsln and enhance the area of Kew and the area Immediately adjacent. The charity expects further Income in the following years to meet the costs of meeting Its obligations as a charity.
THE KEW SOCIETY {A Charltable Incorporated Organlsatlon) TRUSTEES, REPORT (contlnued) FOR THEYEAR ENDED 31 JULY 2025 TRUSTEES. RESPONSIBILITIES STATEMENT The trustees are responsible for keeping proper accounting records, which are sufficient to show and explain the charity's transactions, and to disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for ensuring that the financial statements comply with the requirements of the Charities Act 2011, the Charitsble Incorporated Organisations (General) Regu18tions 2012, and the Charities SORP (FRS 102). The trustees must prepare financial statements for each financial year which give a true and falr vlew of the charity's financial activities and position. In preparing these ststements, the trustees must: Select suitable accounting policies and apply them consistently., Make reasonable and prudent judgements and estlmates; Prepare the statements on the going concem basls unless It Is Inappropriate to assume that the Charity will continue. The trustees are responsible for safeguarding the assets of the charlty and taking reasonable steps to prevent and detect fraud and other irregularities. They must also ensure that the charlty's actlvities are carried out in accordance with its governing document and all relevant laws and regulations. Thls statement was approved by the Trustees on 12 September 2025 and slgned on their behalf by.. S P Wllllam8 Trustee
THE KEW SOCIErY (A Charltabl• Incorporat•d Organl8aJon) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE KEW SOCIETY FOR THE YEAR ENDED 31 JULY 21r25 I report on my examination of the accounts of The Kthv Sctw for the year eThled 31 July 2025 which c¢Jnprlse ts Statement of Finandal Actlvrties. t Balar8 Sheet and the related notes. RespKtfv• mpon•lbllltlu of trust•e• and 8xamln•r The charity's trustee8 are respon8ible for the preparation of the account8 in acc¢)rdanc• with the requirements of the Charities A(* 2011 and the Charitable Incorporated Organi8atlon8 (General) Regulations 2012. l am qual1f to undertake tha examlnatlon by belng a member ol ICAEW It18 my re8pon8ibiltty to: examlne th• accounts under Sectlon 145 of the Charftl88 Act 2011; foll(xv the procedure8 laid down In the general Dlrectlon8 glven by the Charty Comm188ion undor sectlon 145(5)(b) of the Act: and state whether partlcular matters have com8 to my attontlon. Ba•ls of Ind•p•nd•nt oxamln•e• r•port My examinatlon was carried out In accordance wtth the general Dir8Ctlon8 i88ued by the Charty Comm1881on. An 8xamination Include8 a revlew of the accounting record8 kept by the chartty and a comparl8on of the ai%ounts presented with th088 record8. tt alJ30 Indudes consideratlon of any unusual f(ems or dl8c108ur•8 In the accounts and 80eklng explanat5on8 from the tru8te88 concemlng any such matterB. ++• The procedure8 ufKlertaken do not provlda all th• evklence that would be requlred In an audSt and con8equently. no opinlon Is glven as to whether the accounts glve a Yrue and falr vl8w." Instead, th18 port Is limited to those 8pecrfic matters Set out In the 8tatement belthv. Ind•p•nd•nt •X4mln•V• •tat•m•nt In COnnecn wtth my examinatlon. no matter8 hav8 cm to my attention.. 1. which glve me reasonable cause to bellave that, In any materlal respect, the requlrements: to keep accountlng records in ac£ordance wlth sectlon 130 of the CharStles Act 2011; and o to prepare accounts which accord with the actountlng records and cornply wlth the accounting requirements of the ACL have not been met: or 2. to which, in my opinion, attention should be drawn In order to enable a proper urKlerstanding ol the accounts to be reached. Claire Satow. ACA 4 The Avenue Richmond Surrey TW9 2AJ Ixseptember 2025
THE KEW SOCIETY (A Charltable Incorporated Organlsatlon) STATEMENT OF FINANCIAL ACTIVITIES (Incorporatlng Income and expendlture account) FOR THE YEAR ENDED 31 JULY 2025 Restricted Unrestricted funds funds Total funds Totsl funds 2025 2025 2025 2024 Note INCOME FROM Membership subscriptions and donations Other income TOTAL INCOME 7,489 7,489 462 7.271 12,019 12,481 11,439 EXPENDITURE ON Charitable activitie8 Governance costs TOTAL EXPENDITURE 22,065 22,065 11,584 22,065 22,065 11,584 NET INCOME BEFORE OTHER RECOGNISED GAINS AND LOSSES Tran8f8rs between funds (10,046) 19,584) {145) NET MOVEMENT IN FUNDS (10,046) {9,584) (145) Totsl funds brought forward 15,000 17,703 32.703 32,848 TOTAL FUNDS CARRIED FORWARD 15,462 7,657 23,119 32,703 The notes on pages 8 to 12 fomi part of these financl81 ststements.
THE KEW socIErY (A Charltable Incorporated Organlsatlon) BALANCE SHEET AS AT 31 JULY 2025 2025 2024 Notes CURRENT ASSETS Debtors and prepayments Stock of postage stamps Cash at bank and In hand 1,502 329 22,335 24,166 1,497 366 31,837 33,700 CREDITORS: amounts falling due within one year NET CURRENT ASSETS (977) (881) 23,189 32,819 CREDITORS: amounts falling due after more than on6 year (70) (116) NET ASSETS 23,119 32,703 CHARITY FUNDS Restricted funds 10 15,462 15.000 Unrestrfcted fund8 10 7,657 17.703 TOTAL FUNDS 23,119 32,703 The Trustees consider that the charity is entltled to exemption from the requirement to have an audlt under the provisions of section 477 of the Companies Act 2006 ("the Act"} and members have not required the charty to obtain an audit for the year In questlon In accordance with section 476 of the Act. The Trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 wlth respect to accounting records and the preparation of financial statements. The financial statements were approved and authorlsed for Issue by the Trustees on 27 September 2024 and signed n their behalf. by: P l10aM8 Truste• The notes on pages 8 to 12 fom part of these financial statements
THE KEW SOCIETY (A Charltable Incorporated Organlsatlon) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 ACCOUNTING POLICIES 1.1 8a81s of pr•paratlon of financlal statom•nts The financial statements have been prepared in accordance with the Charities SORP (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 {FRS 102). The financial statements have been prepared on a going concem basis and under the historical cost convention, The Kew Soclety meets the definlon of a publlc beneflt entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless oth8f4vise stated In the relevant accountlng policy. 12 Golng ¢onc•m The flnancial statements have been prepared on a going concem bas18. whlch assumes that the charity will continue its operations for the foreseeable future. The trustees have assessed the charity's ability to continue as a going concern and have concluded that there are no material uncertainties that may cast signlflcant doubt on the charity's abillty to continue as a going Goncem. 1.3 Fund accountlng General funds are unrestricted funds which are available for use at the discretlon of the Trustees in furtherance of the general objectives of the charity and whlch have not been designated for other purpose8. Restricted funds are available only for the purposes for which they have been created. 1.4 Incom• Income from membership subscriptions and donation8 is included in the statement of financial activities when these are receivable, except as follows., When members and donors specify that fees and donations given to the charity must be used In future accounting periods. the income is deferred until those periods. When donors impose conditions, which have to be fulfilled before the Trustees become entltled to use such income, the income is deferred and not included in incoming resources until the pre-conditions for use have been ryt. All other incoming resources are included in the ststement of financial activities when the charity has entitlement to the funds, certainty of receipt and the amount can be measured with sufficient reliabilty. 1.5 Expendlture Expenditure on charitable activities and governance costs are accounted for on an accruals basis.
THE KEW SOCIETY (A Charltable Incorporatsd Oryanlsatlon) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 1.6 Taxatlon No provlslon for taxation is included in the accounts as the Charity is entitled to exemption from 1.7 Flnanclal Instruments The Charity only has financi81 assets and financial liabilitles of a kind that qualify as basic financial instrument8. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. VOLUNTARY INCOME R08tricted funds 2025 Unrestricted funds 2025 Totsi fund8 2025 Total funds 2024 Membershlp sub8CriPtlon8 Donations 7.458 31 7,458 31 6.680 591 Totsl 7,489 7.489 7,271 OTHER INCOME Restrlcted funds 2025 Unresirlcted funds 2025 Total funds 2025 Total funds 2024 Glft Ald Surplu8 on event8 Interest Totsl 1,361 1,830 1,339 1,361 2.292 1.339 1.365 2,030 773 4.530 4,992 4.168
THE KEW SOCIETY (A Charltable Incorporated Organlsatlon) NOTES TO THE FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 JULY 2025 EXPENDITURE BY CHARITABLE ACTIVITY Restricted funds 2025 Unrestricted funds 2025 Total funds 2025 Total funds 2024 Donatlons Membership subscn'ptions Printing and stationary Society unfunded event8 Gardening Postage Insurance Website and digitsl Circular Walk Bank charges Sundry 1,463 135 2,033 620 1,135 1,463 135 2,033 620 1,135 1,694 185 1,173 1,108 1.354 570 147 4,370 157 13.726 157 13,726 46 1,783 23 960 1,783 Totsl 22.065 22,065 11.584 GOVERNANCE COSTS Restricted funds 2025 Unrestricted funds 2025 Total funds 2025 Total funds 2024 Fee8 of independent Examiner Total TRUSTEES, REMUNERATION None of the Trustees (or any persons connected with them) received any rernuneration from the Charity during the year. There were no employees during the year. 10
THE KEW SOCIErY (A Charltablo Incorporatod Organlsatlon) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY2025 DEBTORS 2025 2024 Gift Ald Other debtors and prepayments Total 1.340 162 1.340 157 1,502 1,497 CREDITORS: Amounts falllng du• wlthln on• yMr 2025 2024 Subscriptions pakl In advance Other creditors 46 931 138 743 Total 977 CREDITORS: Amount• falllng du• aft•r mor• than on• yoar 2025 2024 Subscription8 paid in advance Total 70 116 70 116
THE KEW SOCIETY (A Charltsble Inrporated Organlsatlon) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 10. STATEMENT OF FUNDS Restricted Unrestricted funds funds 2025 2025 Total 2025 Total 2024 Brought fonvard Surplusl(Loss) for the year Transfer between funds Carried forward 15,000 462 17.703 {10,046) 32,703 (9.584) 32,848 (145) 15.462 7,657 23.119 32,703 11. ANALYSIS OF NEf ASSETS BETWEEN FUND8 Restrlcled Unre8tricted fund8 funds 2025 2025 Total 2025 2024 Current 88set8 Creditors due with one year Creditor8 due after more than one year Total 15,462 8,704 (977) 70 24.186 (977) 70 33,700 (881) 116 15,462 7,657 23,119 32.703 12