2021-12-31-accounts - The Kew Guild

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Contents		Page
Reference and Administrative Information
Trustees' Report
Report ofthe Independent	Examiner
Statement of Financial Activities
Balance Sheet
Notes Forming Part ofthe	Financial Statements

						FOR THK	YEAR END	ED 31DE	CEMBER20	21
												2021		2020
							Unrestricted	funds	Restricted	Endowment	Total	funds	Total	funds
									fund	fund
							Notes
INCOME FROM
Incoming resources from generated Donations 4 Legacies						funds		1,935				1,935		763
Income from Investments
Investment Income and deposit				interest				16,287	3,175			]9,462		18,483
Income from charitable	activities
Advancement ofhorticultural		and botanical knowledge
Events and other membership			activities:
Membership subscriptions								8,895				8,895		9,734
Annual Dinner														61
AGM Soiree
Other events and income								90				90		22,487
Encouragement ofhorticultural				and botani cal education
Awards and prizes:
Donations and Legacies									4,877			4,877		4,781
Total income and endowments								27,207	$,052			35,259		56,309
EXPENDITURE ON
Expenditure on Charitable		activities
Advancement ofhorticultural			and botani cal
knowledge
Events and membership activities:
%ebsite								901				901		433
Journal ofthe Kew Guild								7,699				7,699		4,777
Annual Dinner														184
AGM Soiree
Newsletter								187				187
Presidents' name bars
Presidents' medals
Archivist														105
Other events and membership			activities											22,292
Encouragement ofhorticultural				and botanical
education
Award Making: Awards								486	6,077			6,563		7,000
Prizes								725				725		825
Student fellowship														341
Kew Guild Medal								441				441		450
Grants to institutions								32,405				32,405		8,500
Other Expenditure
Membership database														1,051
Administrative Costs								5,316				5,316		3,721
Other expenditure Total expenditure								4$,160	6,077			54,237		3 49,750
Net Income / (Expenditure)			before investment					(20,953)	1,975			(18,978)		6,559
gains/(losses)
Net gains/(losses) on investments:
Unrealised movements on	investment				assets			76,946	15,190			92,136		37,951
Net income/(expenditure)								55,993	17,165			73,158		44,510
Transfer between funds
Net movements in funds	for		the year					55,993	17,165			73,158		44,510
Reconciliation offunds
Total funds brought forward as				restated		12		675 798	122,584		798,382			753,872
Total funds carried forward						12		731,791	139,749		871,540			798,382

				2021		2020
			Notes
FIXEDASSETS
Investments					758,443		631,346
CURRENT ASSETS
Stock ofKew Guild medals				3,087		3,969
Debtors			9	8,740		37,612
Cash in hand			10	144,562		135,084
				156,389		176,665
LIABILITIES
Creditors: amounts	falling due		11	(43,292)		(9,629)
within one year
Net current assets	of	liabilities			113,097		167,036
Net current assets	or	liabilities			871,540		798,382
The Funds ofthe Charity:
Restricted funds			12		139,749		122,584
Unrestricted general funds			12	225,356		197,464
Unrestricted designated		funds	12	506,435		478,334
Total unrestricted	funds				731,791		675,798
Total Charity funds					871,540		798,382

2.	Donations and Legacies —Voluntary	Donations and Legacies —Voluntary	Income
						2021	2020
	Philip &Granville Charitable Trust						760
	Legacy from the Estate ofthe late Kenwyn		Pearson			1,935
	Other donations and legacies
						1,935	763
	Unrestricted 2021 - $1,935(2020$763),Restricted			2021 $0 (2020: XQ)
3.	Investment income and interest
						2021	2020
	COIF Charities Deposit Fund					6	129
	COIF Charities Investment Fund Income Units					19,456	18,354
						19,462	18,483
	Unrestricted 2021 - 516,287(2020:	X15,370).Restricted 2021			X3,175(2020: X3,113}
	Donations and Legacies —Awards	and Prizes
						2021	2020
	Kew Guild Unincorporated Charity	(306064)				4,877	4,781
	Other donations
						4,877	4,781
5.	Awards and Prizes
						2021	2020
	Awards and prizes payable in the year comprise:
	5 awards to individuals					7,600	7,000
	less commitments —written back					(1,037}
	5 prizes award to horticultural students					47S	575
	less commitments —written back
	2 prizes award to Science students					250	250
	less commitments —written back
	3 grants awarded to institutions
	Tree Register —Vicky Schilling Bursary					1,000
	Royal Botanic Gardens Kew					30,405	5,000
	Perennial						2,500
	Arboriculture, Forestry, Horticulture	and Landscape		Trailblazer	Group		1,000
	Royal Parks —Discovery Day					1,000
	less commitments -written backs
						39,693	16,325
	Reconciliation ofawards and prizes	payable:
	Commitments at 1 January 2021					7,735	4,210
	Commitments made in the year					40,730	16,325
	Commitments written back					(1,037)
	Awards and prizes payable for the year					47,428	20,53S
	Awards and prizes paid during the year					5,173	~12,800)
	Commitments at 31December 2021	payable	nothin	one year		42,255	7,735

			Awards	and	Direct costs	Support costs	Total costs
			Prizes
Total resources expended
Events and membership	activities				8,787		8,787
Award making				39,693	441		40,134
Other expenditure						5,316	5,316
			39,693		9,228	5,316	54,237
						2021	2020
Secretarial Services						4,672	3,050
Printing, postage„stationery		and other costs				64	105
Membership database							1,051
Volunteer Treasurer expenses						31	21
Legal costs							210
Other Admin costs						549	338
						5,316	4,775

		2021	2020
Market value at 1 January		631,345	593,394
Additions	at cost	34,961
Adjustment		1
Unrealised	(losses) / gains	92,136	37,951
Disposal s
Market value at 31 December		758,443	631,345

Debtors
	2021	2020
Accrued income and prepayments	6,221	5,740
Other debtors	2,519	31,872
	8,740	37,612

				2021	2020
COIF Charities	Deposit Funds			60,350	60,350
Bank current account				83,088	73,939
PayPal account				974	795
Postage float				150
				144,562	135,084
Creditors: amounts		falling due within	one year
				2021	2020
Commitments	for awards and prizes (note 5)			42,255	7,735
Accruals				1,037	1,894
				43,292	9„629

	Brought	Incoming	Resources		Transfers	Investment	Carried
	Forward	Resources	Expended		between funds	gains/Transfers	Forward
Unrestricted funds
General funds	113,310	22,719	(16,269)			10,554	130,314
Gen funds —SRC	49,193	1,310				6,267	56,770
DC&PB
Valentine Tynan	34,961	734				2,577	38,272
Legacy
Designated funds:
Stella Ross-Craig	388,517					55,113	443,630
Fund
SRC Education	71,893		(31,405)				40,488
Fund
Legacies		1,935					1,935
James Harold	15,673	463	(486)			2,214	17,863
Turner Fund
Joseph Robert	1,901	46				221	2,169
Scaly Fund
Thomas Lothian	350						350
Prize Fund
	675„798	27,207	48,160			76,946	731,791
Restricted Funds
General Award	93,869	2,617	(3,020)			12,522	105,988
Scheme
lan Leese Travel	18,813	558		100		2,668	22,139
Scholarship
James and Edna	1,851	3,078	(1,482)				3,447
Memorial Fund
William Dallimore	1,102	1,458	(1,675)				885
Memorial Funds
Tom Arnold	(76}	323					247
Bursary Fund
Tom Reynolds							43
Award fund
John Woodhams	7,000						7,000
Award
	122,584	8,052	6,077			15,190	139,749
Total funds	798,382	35,259	(54,237)			92,136	871,540