Charity number: 1184185
WHITE HOUSE FARM ARBORETUM FOUNDATION
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

WHITE HOUSE FARM ARBORETUM FOUNDATION
CONTENTS
Page
Reference and Administrative Details ot the Charity, its Trustees and Advisers
Trustees. Report
Independent Examinerfs Report
Statement of Flnanc5al Activltles
Balanc• Sh••t
Note8 to the Flnanclal Statem•nt8
9-19

WHITE HOUSE FARM ARBORETUM FOUNDATION
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2023
Trustees
M C Foster. Director
C L E Foster. Chair
C Lane
C R Fostsc
S A S Berkeley
C SandeTS
J J Aldridge
R K White (appointed 17 June 20231
Charity rnglst•r•d
number
1184185
Prlnclpal office
Whf(e House Farm
High Cross Road
Ivy Halch
Sevenoaks
Kent
TN150NN
Independent Exarnlner
Duncan Cochrane•Dyel Bsc BFP FCA
MHA
Victoria Court
17-21 Ashford Road
Maidstone
Kent
ME14 50A
Bankers
National Westminster Bank plc
67 High Street
Sevenoaks
Kent
TN13 1LA
Investment Advisèrn
Evelyn Partners Group Ltd
45 Gresham Street
London
EC2V 7BG
Page 1

WHITE HOUSE FARM ARBORETUM FOUNDATION
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
The Trustees present their annual report together wNh the finanaal slatements of the Charity for the year from 1
January 2023 to 31 December 2023.
The financial statements have been prepa￿d in accordance with the accounting policies set out in note 2 to the
financial statements and comply with the Charitys constitution, the Charities Act 2011 and the Accounting and
Reporting by Charities.. Statement of Recommended Practice ISORPI applicable to charf(ies preparing their
accounts in accordance with the Financ4al Reporting Standard applicable in the UK and Republic of Ireland
IFRS1021 effective from 1 January 2019.
Objectives and activities
a. Poll¢lo$ and obJ•¢tlYo$
The objective of While House Farm Arborelum Foundation is first. to promote the conservation protection and
improvement ol the physical 8n(J natur81 environment for the public benefit by eullivating and maintsining a
collection of plant sptrcies ol the lemperale wodd al an arboretum and botani¢ gardtrn developed by Mauric8
Foster VHM since 1971 and known as While House Fami, Sevenoaks, K8nl', and in doing so, advance the
education of the publi¢ in horticulture and the cultsvation. preseNation, propagation and conservation of plants
ond their impact upon biodiversity and the conservation of the phyEical and natural environment.
In setting objectives and planning for acts'vities. the Trustees have given due o)nsideralion lo gener81 guldance
published by the Ch8ri1y Commission re181irwJ lo public b&nefil. inclutling the guidanc8 'Publlc bonefil.. running a
harity IP821'.
b. Strat•gl&s for a¢hlev5ng ¢bJ•ctSv•s
The Charitls aim is to make available its collections as an ong¢ing living resource of both plant material and
plant knowledge to botanists, horticulluralisls and interested members of the public from all over the worfd.
Maurice Foster's 2023 educational introductory book 'The Hydrangea.. a Reappraisal, Icrowood Press. Dec
20231 is a good example of the kind ol knowledge abovl all types of plants which While House Farm works lo
share, both in pgrson and in Ihg field, with, lor example, ils 240 magnolias, 140 camg11ias, hundreds of
rhododendrons and nationally-ranked wllections of phildelphus. deulzia, Betula IBir¢hl and other trees and
flowering shrubs - all of which offer exposure in a single visil to a mixlure ol the old and new, of commercially
available cultivars and rare new species and hybrids. The charity maintains some 9,000 species and cultivars,
including some 77 Champion Trees Ithe largest of their kind in Briiain and Irelandl. It also demonslrales woody
gardening methods that are low inlerventson. low maintenance and self-5UStaining, with all garden waste re-
cy¢led. The Trustees and other Friends of While House Fami use rts colltrclions of various gtrnera lo support the
exchange of plants and plant knowledge across many l)otanic and horticultural organisations, both nationally and
intemationally. as well as to research artides and tx)oks. induding atx)ut species and hybrids new to science or
horticulture.
¢. A¢tivitie$ und¥rtak¥n to •¢hieve obj¢¢tiv¢$
The ongoing activities of the Charity are described tully in Ihe-strategies for achieving objectives" seth'on above
and the "Achievements and performance" section under"Review of activitie5".
Page 2

WHITE HOUSE FARM ARBORETUM FOUNDATION
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2023
Objectives and activities Icontinuedl
d. Maln actfvitles undertak•n to furthor the Charity's purposos for the public bènefit
The Charity provides advocacy, advice and infonnation to the public. as well as provision and maintenance of an
arborteum and botanic garden open lo the general public.
website 1whilehousef8rmgardenand8rboretum.coml is maintained in order lo make the Charity mora
a¢¢essible lo the public and, sin¢8 March 2021, the Charity has provided guided tours ol the gardens and
arborelLJm to the general public as well as establishing a volunteer group.
Achl•vtm•nt$ and ￿rf0Mlancè
a. Revl8w of actlvltles
In 2023, we held Study Days lor horticultural students Ilree lo slvdents, non-slvdents £15 to cover our costs) on
Propagation MÈthiK1s, Magnolias, and the genus Phila(lelphus (Mock Orange). We continued to guide visitors 2-
3 times per week from March through October.. highlights included a touring group from the Netherlands, the
Intemational Camellia Society Ireviewing our Camellia collection) and a visit from the French National Collection
ol Mahonias Ireviewing our Mahonia colleclionl. We were delighted to host our first summer intern, sent to u5 by
Arboretum Wespelaar.. a landscape design student from Angers in France. Erwan Le Bec, who studied and
documented our collections ol Carpinus (Hornbeam) and co￿u$ (Null, among Other plants.
Thè Charity's unr8Strict8d In￿Me includes private endowment contributions, visitor contribLJtions, and
contributions in kind by our teams of Volunteers and Trustees. which indude gardening, lectures, talks and
demonstrations. Expenses in 2023, currently being paid for by Maurice Foster, were approximalely £15,600
12022.. £16,000),. an annual sum which il is expecled the endowmenl interes( will be able to cover in future years.
Flnanclal rnvb•w
a. G¢ing ¢¢n¢em
After rnaking appropriate enquiries, the Truslees have a reasonable expectation that the Charity has adequate
resources lo continue in operational existence for the foreseeable future. For this reason, they continue lo adopt
the going concern ba515 in preparing the financial statements. Further details regarding the adoption of the going
concern basis can be found in the a¢oxJnling polioes.
b. Reserves policy
The Trustees aim to hdd ￿SelveS sufficient to cover the costs of running and maintaining an arboretum and
botanic garden, as well as providing advocacy and advice for the next 12 months. The balanca of reserves as at
31 December 2023 amounted to £560.72212022- £527,683}.
¢. Kèy figurès
The results of the charity for the period show a net movement of funds of £33.03912022 - £203,888).
Page 3

WHITE HOUSE FARM ARBORETUM FOUNDATION
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2023
Structure, governance and management
a. Constltutlon
Whi18 House Farm Arboretum F￿ndation is a Charitsble Iru)rporaled Organi5atson - FourKlalion, registered
wrth the Charity Commission. and is conslituled un(ler a consb"lution for a CIO - Foundation dated 1 July 2019.
The Charity number 1$ 1184185.
b. Methods of appointment or olection of Trustees
The management of the Charily is the responsibility ol the Trustees. who are elected and co-QPt8d under the
terms of the constitution a$ registered wth the Charity C¢ynmis$ion.
c. Organlsatlonal stru¢turn and d•¢lslon•iaklng policl
The Trustees aim lo meet on a regular basis to discuss arKI resolve any issues arising. The Trustees are the
m8in decision making body for the Charity.
The Iruslees 8re Maurice Fosler VMH, Dr C18re L. E. Foster . Christopher Sanders VMH, Chris Lane VMM, Jack
Aldridgg, Roderick White, Chadottg R Foster, and Sally 8erkeley. Roderi¢k While (Head of RHS Trials
Committee) joined the board on June 17th 2023. Tnjstees do not re￿1ve any payments from the charity.
The director of the Charity is Maurice Foster. The Chair of the Board of Trustees and Charity Commission
Contact is Maurice's daughter, Clare L. E. Foster. and Chris Sander5, Chris Lane. Jack Adridge 8nd Roderiek
While advise on the Idenlificalion and value of the collecb"on, as well as Co-organise and guide study days and
visitor groups. Sally Berkeley is a lawyer and garden historian,. Charlotte Fo$t8r is also a daughler of Maurice
Foster. The address of the Chanty is White House Fami, High Cross Road, Ivy Hatch, Sevenoaks, Kent TN15
ONN. Its website is whitehousefamgardenandarboretum.com. The Charity is managed by the Director and
Chair, in consultation with the Truslees. A labelling Su￿mit1ee was conststuted in July 012023, and new labels
for the collection began being produced in November 2023.
Page 4

WHITE HOUSE FARM ARBORETUM FOUNDATION
TRUSTEES. REPORT ICONTINLIEDI
FOR THE YEAR ENDED 31 DECEMBER 2023
Structure, governance and management {continued)
Statement of Trustees. responslbllltles
The Trustees are responsible for preparing the Trustees, Report and the financial slalemenls in 8ccord8nce with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepled Accounling
Practice).
The law applicable lo charities in England & Wales requires the Trustees to prepare financial $tslemanls for
each financi81 which give a true and lair view of the stsle ol affairs of the Charity and of its incoming r&sour¢&s
and application of resources. in¢luding its income and expendblure, for that period. In preparing those financial
statements, the Trustees are required to..
selecl suitable accounting polioes 8n(I Ihen apply them consislenlly..
observe the methods and principles of the Charilies SORP IFRS 1021.,
make judgements and accounting 8slim8les that are reasonable and prudent..
stslg whelhgr applicablg UK Accovnbn9 Standards IFRS 1021 have been followgd, subjecl lo any malgrial
departures disclosed and explained in (he financial statements..
prepare the financial ststemenls on the going concem basis unless il is inappropriate lo presume that the
Charity will continue in business.
The Trustees are responsible for keeping adèquate att4)unling records that are sufficient to Show and èxplain
the Ch8rills transactions and disclose with reasonable ac¢ura¢y at any lime the financial position of the Charity
and enable them lo ensure that the financial slalements comply wilh the Charities Act 2011, the Charity
(Accounts and Reports) Regulations 2008 and the provisions ol the constitution. They are also responsible lor
Safeguarding the assets of the Chanty and hence lor taking reasonable steps for the prevention and dete¢tion of
fraud and other irregularities.
Approved by order of the members ol the t*)ard ol Truslees and signed on their behalf by..
C Fost•r
Page 5

WHITE HOUSE FARM ARBORETUM FOUNDATION
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
Independent Examiner's Report to the Trustees of White House Fami Arboretum Foundation
I'the Charity'l
I retK>rt to the charity Tnjstees my examination of the accounts of the Charity for the year ended 31
December 2023.
Responslbilities and Basls ot Report
As the Trustees of the Charity you are responsible for the preparation of the accounts in a¢cordance with the
requirements of the Charities Acl 2011 1.the 2011 Act'}.
I report In respect of my examinab.on of the Charitys accounls carried oul under section 145 of the 2011 Act and
in carrying out my examination I have fdlowed Ihe applicable Direcb'ons given by Ihe Charity Commission under
section 14515llbl of the 2011 Act.
Independent Examlner's Statement
I have completed my examina¢Jon. I wnfimi that no matters have ccmme lo my attenlion in connection with the
examination giving me cause to believe that in any material respect..
accounting records were not kept in respecl of the Charity as required by section 130 of the 2011 Act,. or
the accounts do not accor(I with those records. or
the accounts do not comply with the applicable requirements concerning the form and content of
accounts sel out in the Charities (Accounts and Reporisl Regulalions 2008 other than any requirement
that the accounts give a 'lrue and fairf view which is r￿1 a matter considered as part of an independent
examination.
I have no concerns and have come across no other matters in cKJnnection with the examination to which
attention should be drawn in Ihis rewt in order to enable a proper underslanding ol the accounts to be reached.
This report is made solely lo the Charitys Trustees, as a body, in accordance with Part 4 of the ch8rib.es
(Accounts and Reports) Regulalions 2008. My work has been undertaken so that I might state to the Charity's
Trustees those matters l am requir8d to stale lo them in an Independent Examinerfs Report and for no other
purpose. To the fullesl extent permitled by law, I do not accept or assume responsibility to anyone other than the
Charity and the Chariws Trustees as a body, for my work or for this report.
Signed..
Duncan Cochran•-Dy•t Bse BFP FCA Ind•p•nd•nt Examln¢r
For and on behalf ol
MHA
Maidslone
United Kingdom
Date.. 22 Odob8r 2024
Page 6

WHITE HOUSE FARM ARBORETUM FOUNDATION
STATEMENT OF FINANCIAL ACTivmES
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestricted
funds
2023
Total
funds
2023
Total
funds
2022
Not•
Income from..
Donations and legacies
Charilablts a¢tivili8s
Invesiments
4,812
2,190
8.407
4,812
2,190
8,407
242,684
1,230
4,343
Total Income
15,409
15,409
248,257
ExpendSture on:
Raising funds
Charitable activiligs
4,785
4,622
4,785
4,622
3, 733
2,734
Total •xp•ndlture
9,407
9,407
6,467
N•t 5ncome bofore net ga5nslllo8ses} on
Investment8
Nel gainslllossesl on inveslmenls
6,002
27,037
6,002
27,037
247, 790
(37,902)
Net mov•ment In funds
33,039
33,039
203,888
R8conclllatlon of funds:
Total funds brought forward
Nel movement in funds
527,683
33,039
527,683
33,039
323, 795
203,888
Total funds carrled fonyard
560.722
560.722
527,683
The Statement of Financial Activibes indudes all gains and losses recognised in the year.
The notes on pages 9 10 19 form part of these financjal statements.
Page 7

WHITE HOUSE FARM ARBORETUM FOUNDATION
BALANCE SHEET
AS AT 31 DECEMBER 2023
2023
2022
Flx•d as$•ts
Tangible assets
Investments
12
319
359
13
543,071
506,468
543,390
506,827
Current ass8ts
Debtors
Cash 81 b8nk and in hand
14
280
19.916
303
23,247
20,196
23,550
Creditors- amounts falling due wthin ono
year
15
(2.864)
(2,694)
Not curr•nt ass•ts
17,332
20,856
Total not assets
560,722
52T,683
Charity lund$
Restricted funds
Unrestricted funds
16
16
560,722
527,683
Total lund$
560,722
52T,683
The financial stslements were approved 8n¢J autr￿riSed for issue by the Tfuslees and signed on their behalf by..
C Foster
D819'.
October 21st 2024
The notes on pages 9 10 19 form part of these finanaal stalements.
Page 8

WHITE HOUSE FARM ARBORETUM FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Ganaral inforniatlon
White House Farm Arboretum Foundation is a Charity Incorporated Organisation - Foundation registered
by the Charity Commission in England and Wales and govemed by the Charitys constitution dated 1 July
2019.
The règist8red address is given on the alministralive dètails page of th8S8 financial statements.
The financial statements are presented in sterling. whith is the fvnctional currency of the Charity, and
rounded to the nearest pound.
¢ountlng pollcl•$
2.1 Basis of preparatlon ol financlal statsments
The financial stslements have been prepared in accordance the Charities SORP IFRS 1021-
Accounting and Reporting by Charitses.. Statement of Re￿mmended Practice applicable to charits'ès
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021 (effective 1 January 20191, the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011.
White Hous8 Fami Artx)retum Foundatson me8ts the definition of a public b8nefit entity under FRS
102. Assets and liabilities are inibally recognised at hi$tori¢al or transa¢tion value unless
otherwise staled in the relevant accounting policy.
2.2 Golng concern
Thg Truslges have considered the Chariws finanoal posrtion and. given tho high18vg1 of unrgstricted
funds available, have a reasonable expectation thal the Charity will be able to continue to operate lor
the foreseeable luture. The Trustees consider Ihal it is appropriate to prepare the financial
stalements on a going concem basis.
2.3 Incom
All income is recognised onc8 the Chartty has 8ntitl8ment to the incom8, It is probablè that tho
income will be received and Ihe amount of income ￿CeiVable can be measured reliably.
Income tax recoverable in relalion lo investmenl income is re¢)Jgnised at the time the investment
income 15 receivable.
Page 9

WHITE HOUSE FARM ARBORETUM FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies Icontinuedl
2.4 Exp•ndlturn
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit
to a third party, il is probable that a transfer of economic benefits will be required in setuemenl and
the amount of the obligation can be measured reliably. Expenditure is dassified by activity. The costs
of each activity are made up of the total of direct costs and shared eos15. including support costs
involved in undertaking each activity. Direct costs attributable to a single activity are allocalod directly
to that activity. Shared costs which contribui8 io more than on8 actsvily and support costs which are
not attribuiable to a single aciivity are apportioned befv￿en those activities on a basis consistenl with
the use of resources. Central staff costs are allocated on the basis of tsme spent, and depreaalion
charges allocated on the pO￿.on of the asset's use.
Expendilure on raising lun(is indudes all expenditure incurred by the Charity lo raise funds for ils
th8rilable purposes and includes costs of all fundraising activities events and non-charilable Ir8ding.
Expenditure on Charitable adivities is incurred on directly undertaking the a¢tivities which further the
Chariws objectives. as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.5 Interest re¢elv•ble
Interest on funds held on d8posit is induded when receivable and tha amount can be measured
reliably by Ihe Charity.. this is nornially upon nolification of the interest paid or payable by the
institution with whom the funds are dep051ted.
2.6 Tangible fixod a88tts and depreciation
Tangible fixed assets are ￿Pitalised and recognised when fviure economlc benefits are probable
and the cost or value of the assel can be measured reliably.
Tangible fixed assets are initially re¢ogni$ed al ¢))sl. After recognition, under the cost model. tangible
rixed assets are measure(l al cost less 8ccumul8led depreciation and any 8ccumul8led impairment
lossgs. Al costs incu￿￿ lo bring a tsThJible fixe(l asset inlo its inl8nde(I working conditK)n should bo
included in the measurement of cosl.
Depreciation is charged so as to allocaie ihe cost of tangible fixed assets less their residual value
over their estimated useful lives.
Depreciation is provided on the folkmng basis-
Plant and machinery
10% straight line basis
2.7 Investments
Fixed asset investments are a form of financial instrument and are initially recognised al their
transathon ¢ost and subsequenlly measuTrd at fair value at the Balance Shèèt dale. unless th& valu8
cannot be measured reliably in which Gose it is measured at cost less impaim)ent. Investment gains
and losses, whether realised or Un￿alISed. a￿ combined and p￿sented as 'GainsllLossesl on
investments. in the Statement of Finanual Activities.
Page 10

WHITE HOUSE FARM ARBORETUM FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies Icontinuedl
2.8 D•btors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.9 Cash at bank and In hand
Cash al bank and in hand indvdes cash and short-iemi highly liquid investments with a short maturity
of three months or less from Ihe date of acquisition or opening of the deposit or similar account.
2.10 Liabilitios and provis5ons
Llabililies are recognised when there Is an oblKJatK)n al the Balance Sheet dale as a result of a past
event, il is probable Ihal a transfer ol ewnomic benefit will be required in selllemenl, and the amount
of the seltloment can be eslimal¢d reliably.
Liabilities are recognised at the amounl that the Charity antscipatss it will pay to settle the debt or tha
amount il has received as advanced Pa￿entS for the goods or Services il musl provide.
2.11 Flnanclal Instrumtsnts
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial insiruments are initially recognised al Iransaction value and subsequently
measured at their settlement value wilh the exceplion of bank loans which are subsequently
measured al amorbsed cost using Ihe effective interest method.
2.12 Fund a¢¢ounting
General funds are unrestricted funds which are available for use at the discretlon of the Trustees Sn
furtherance of Ihe general objectives of the Charily and which have not been designated for other
purposes.
Reslricled funds a￿ funds whi¢h are to be used in 8¢xordan¢e with specific reslriclions imposed by
donors or which have been raised by the Charity for particular purposes. The costs of raising and
administering such funds are ¢harged against the specific fund. The aim and use of each restricted
fund is set out in the notes to Ihe finanaal statements.
Investment income, gains and losses are allocated lo the appropriate bJnd.
Page 11

WHITE HOUSE FARM ARBORETUM FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Incom• from donatlons and l•gac••s
Unrestricted Restricted
fund5
funds
2023
2023
Total
funds
2023
Total
funds
2022
Donations
4.812
4.812
242,684
Totsl 2023
4,812
4,812
242,684
Total 2022
242.285
399
242.684
Income from charltable actl¥ltl•s
unr￿trICted
funds
2023
Total
fund5
2023
Total
funds
2022
Income from visitsng groups
2,190
2,190
1,230
Total 2022
1.230
1.230
Investment Income
Unrestri¢ted
funds
2023
Total
funds
2023
To181
funds
2022
Income from listed investments
Investment in¢ome- on cash held ￿th Evelyn Partners
Bank interest
7.973
321
113
7,973
321
4,106
224
13
Totsl 2023
8,407
8,407
4,343
Total 2022
4,343
4,343
Page 12

WHITE HOUSE FARM ARBORETUM FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Inv8stmènt manag8m•nt costs
Unrestricted
funds
2023
Total
funds
2023
Total
funds
2022
Investment management fees
4,785
4,785
3, 733
Total 2023
4,785
4,785
3, 733
Total 2022
3, 733
3, T33
Analy$ls of •xp•ndlturo on ¢harltabl• actlvttl•s
Summary byfund ty
Unrestrlcted
fund$
2023
Total
2023
Tol81
2022
Arboretum adivilies
4,622
4,622
2, 734
Total 2023
4,622
4,622
2, 734
Total 2022
2, 734
2, 734
Analysls of èxpendltur• by actlvbtb•s
Activities
undertaken
dlre¢tly
2023
Support
¢o$t$
2023
Total
fund$
2023
To181
fvnds
2022
Arboretum activitie5
3.942
4,622
2,T34
Total 2023
3,942
4.622
2, 734
Total 2022
40
2,694
2, 734
Page 13

WHITE HOUSE FARM ARBORETUM FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Analysls of •x￿n￿ltUre by actlvStS•s Icontlnued}
Analysis of direct costs
Arborètum
actlvltle$
2023
Total
funds
2023
Total
funds
2022
Depreciation
Visiting group 8xpenses
40
640
40
40
Totsl 2023
40
Total 2022
40
40
Analy818 of 8UPPOrt costs
Arboretum
a¢tlvltl¢$
2023
Total
funds
2023
To181
funds
2022
Govemance costs
3,942
3,942
2,694
Total 2023
3,942
3,942
2,694
Total 2022
2,694
2,694
Anoly$i$ of gov•man¢e ¢o$ts
2023
2022
Govemance costs
Accountancy fees
Independent examination fees
Professional fees
1,S85
1,585
772
1,347
1.347
3,942
2,694
Page 14

WHITE HOUSE FARM ARBORETUM FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Ind8p8nd8nt 8xamln•rfs r•mun8ration
The independent examin8¢s remuneration amounts to an independent examiner fee of £1,585 (2022
- £1,347), accounts preparation fees of £1,58512022- £1,347) and other fees of £77212022- £nill-
10. Staff costs
The average number of persons employed by Ihe Charity during the year was as follows..
2023
No.
2022
No.
Trustees
No employee received remuneration amounting to m¢ye than £60.(W in either year.
The charity has no employees other Ihan Ihe Trustees who did not receive any remunerats'on or benefits
in either year. There are also 10 unpaid volunteers {2022'.10) who. logether wilh the Trustees, undertake
gardening. lectures. talks and demonstrations.
11. Tru$t¢•s' remuneratlon and expen$e•
During the year, no Trustees received any remuneraiion or other benefi￿ f2022. £NIL).
During the year ended 31 December 2023, Trustee expenses have been incurred (2022- £NIL).
Page 15

WHITE HOUSE FARM ARBORETUM FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
12. Tanglblè fixed assèts
Plant and
machlnery
Cost or valuation
At 1 January 2023
Al 31 December 2023
399
D•pr•¢latlon
Al 1 January 2023
Charge for the year
40
40
At 31 December 2023
80
Net book valuo
At 31 December 2023
319
Al 31 December 2022
359
13. Flx•d as$•t Investments
Listed
Inv•stm•nts
Cost or valuatlon
Al 1 January 2023
Additions
Disposals
Revaluations
506,468
246,306
{236.7401
27,037
At 31 December 2023
543,071
Net book value
At 31 De￿mber 2023
543,071
At 31 December 2022
506,468
Page 16

WHITE HOUSE FARM ARBORETUM FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
14. Dèbtors
2023
2022
Duè wlthln onè ￿ar
Other debtors
280
303
15. Creditors: Amounts falling due within one year
2023
2022
Accruals and deferred income
2,864
2,694
Page 17

WHITE HOUSE FARM ARBORETUM FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
16. Statemant af funds
Statement offunds - cunent year
8alan¢e at
31
Galnsl D•eèmb•r
(Losses)
2023
Balan¢• at 1
January
2023
Income Ex￿ndIture
Unrèstrl¢ted funds
General Funds- all funds
527.683
15.409
{9,4071
27,037
560,722
Stat•m•nt of fund¥ - prlor ye?r
Belance at
31
Dec&mber
2022
Balance al
7 J8nu8ry
2022
Trnnsfers
in/out
Galnsl
(Losses)
Income Exp8nditure
Unrestrlcted
funds
General Funds-
all funds
323, 795
247,858
(6,467)
399
(37,902?
527,683
Re$tri¢t•d
nd$
Restricted Funds
all funds
399
(399)
Total of funds
323,795
248,257
(6,467)
(37,902)
527,683
Page 18

WHITE HOUSE FARM ARBORETUM FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
17. Analysls of nèt assèts betw￿n funds
Analysis of net assets be￿en funds - current year
Unrestricted
funds
2023
Total
fund$
2023
Tangible fixed assets
Fixed 8sset investments
Currenl assets
Creditors due within one year
319
543,071
20,196
12,8641
319
543,071
20,196
12,8641
Total
560,722
560,722
Analy$l$ of net o$$•ts b•twoon fvnds - prfor ￿•r
Unrestricted
funds
2022
Total
funds
2022
Tangible fixed assets
Fixed asset inveslmenl$
Current assets
Creditors due within one year
359
506,468
23,550
(2,694?
359
506,468
23,550
(2,694)
Totsl
527,683
527,683
18. Related party transactions
During the y68r, the Director and Trustee M C Fosler donated lo the Charity amounts of £4,81212022 -
£242,285). No conditions were attached to the donations in either year.
The arboretum and botanic gardens are leased from the Director and Trustee M C Foster rent free.
Page 19