Do¢Jsign Envdope ID." 7C659DW59DF4B(KJ47OWEA98696￿E3
Charity number.. 1184185
WHITE HOUSE FARM ARBORETUM FOUNDATION
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

Do¢Jsign Envdope ID." 7C659DW59DF4B(KJ47OWEA98696￿E3
WHITE HOUSE FARM ARBOR￿um FOUNDATION
CONTENTS
Page
Reference and Administrative Details of the Charity, its Trustees and Advisers
Trustees. Report
Independent Examlner's Report
Statement ol Flnanclal Actlvltles
Balance Sheet
Notes to tho Flnanclal Statem•nts
9-22

Do¢Jsign Envdope ID." 7C659DW59DF4B(KJ470WEA986*LNJE3
VIHITE HOUSE FARM ARBOR￿um FOUNDATION
REFERENCE AND ADMINISTRATIVE DETAJLS OF THE CHARITY. ITS TRUSTEES ANO ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2024
Trustees
M C Foster. Director
C L E Foster. Chair
C Lane
C R Foslef
S A S Berkeley
C Sander5
J J Aldridqe
R K White
Charity r8gSstered
number
1184185
Prlnclpal officè
While House Fam
High Cross Road
Ivy Hatch
Sevenoaks
Kenl
TN150NN
Ind•p•nd•nt Examln•r
Duncan Cochrane-Dyel Bsc BFP FCA
MHA
Lyndean House
30-32 Albion Place
Maidstone
Kenl
ME14 5DZ
Bankers
Natsonal Westminster Bank F4c
67 High Str8el
Sevenoaks
Kent
TN13 1LA
Investment Advisers
Evelyn Partners Group Ltd
45 Gresham Street
London
EC2V 7BG
Page 1

Do¢Jsign Envdope ID." 7C659DW59DF4B(KJ470WEA986*LNJE3
VIHITE HOUSE FARM ARBOR￿um FOUNDATION
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their annual report together vthh the financial slatements of the Charity for the year from 1
January 2024 10 31 December 2024.
The financial statements have been prepared in accordance wih the accounting policies set out in note 2 to the
financial statements and comply wth the Chariws constitub'on. the Charities Act 2011 and the Accounting and
Reporting by Charities.. Ststemenl of Recommended Pr8cbce ISORPI applicable lo charrties preparing their
accounts in acwrdance wrth the Fin8n¢i81 Reporting Slandartl applicable in the UK and Republi¢ of Ireland
IFRS1021 effective from 1 January 2019.
Objectlves and activltles
a. Pollclos and obl•ctlvos
The objective ol While House Fam) Arboretum Foundation is first. to promote the conseNation. proltsclion and
improvement of the physical and natural environment for the public bentrfil by ¢ultivaling and maintsining a
collection ol plant species of the lemperale world al an arbo￿luM and botsni¢ garden developed by Mauri¢8
Foster VMH since 1971 and known as White House Fami, Sevenoaks, Kent,. and in doing so, advance th8
education of the public in horticulture and the cultivation. preservation, propagation and conservation of plants
and their impact upon biodiversity and Ihe conservation of the physical and natural environrnent.
In selling objeclives and planning for aclNilies, the Trustees have given due consideration lo ggngral guidance
published by the Charity Commiss￿n relatiThJ to public bonefit. including lh¢ guidance 'Public benefit.. running a
charity IPB21'.
b. Strat•glo8 for ¥¢hl•vlng obJ•¢tlves
The Charily's aim is to make available its collections as a living resource of both plant knowledge and material
lo bolanisls, hortieulturalists and interested members of the public from all over the world. It maintains some
9,000 species and cultivars, inclutling some 71 Champion T￿e$ Ilhe largest of their kind in Britain and Irelandl.
11 demonstrates woody gardening melh¢yJs Ihal are low mainlenancg and self-sustsining. with garden waste re-
cy¢lgd. Its Trusteos and other Friends of While House Fami use its collgctions of various ggngra to support thg
exchange of plants and plant knO￿edge across many botanic and horlicultural organisations, as well as to
inform and generate artides, books and blogs, including about species and hybrids new to science or
horticulture. More than len artides were published by While House Farm Arboretum Foundation Trustees
(Foster. Aldridge. Lane, Sanders) in 2024 in the RHS The Plant Review. the RHS The Gard&n, and other
publications. Maurice Foster and While House Fami was profiled in the joumal Hortus.
c. Actlvltles undertaken to achleve objectlves
The ongoing aclivities of the Charily are described fully in the"Strategies for achieving objectives. section abov8
and the 'Achievements and perfomiance" section under"Review of activ￿es".
d. Main activitie5 undertaken to fvrther the Charity's purposes for the public benefrt
The Charity provides advocacy. advice and inlorniaiion to the public, as well as provision and maintenance of an
arborteum and botanic garden open lo the general publK.
website IwhitehousefamigardenandartK)retum.¢oml is maintained in order lo make the Charity more
accessible to the public and, since March 2021, the Charity has provided guided tours of the gardens and
arboretum to the general public as well as establishing a volunteer group.
Page 2

Do¢Jsign Envdope ID." 7C659DW59DF4B(KJ470WEA986*LNJE3
VIHITE HOUSE FARM ARBOR￿um FOUNDATION
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
Achievements and perfomiance
a. Ravl8w of actlvltlès
In 2024, we held two Study Da￿ for the Inlem8tional Dendrology Society IIDSI, on camellias and the subsection
of the genus Hydrangea known as asperae lasperas and involu¢ralasl - reports of b(>th events are published in
the IDS Yearbook 2024. We held 3 garden tours for the Garden Masterclass.. Maurice was invited to give a
lecture about Magnolias in April at Arboretum Wespelaar in April. and Clare to give a lecture on Maurice's behalf
on Hydrangea robusta at the annual Varangeville Plant conference in October. A Plant Rights Committee was
formed in July, headed by Jack Aldridge. to streamline and 5￿￿tematI5e the production of rare varieties from
While House Farm for the long term benefrt ol the Foundation, and lo this end Clare photographically logged and
18belle¢J 229 distinct specimens in the Wood, visited Belgian nurseries and gardtrns, and prepared 8 rtrport on
the historic and ¢urrenl Iggal status ol Maufi¢e's unique hydrangea serrats and aspera hybrids for the Eu's
CPVO. Summer Intern, Eile&n Gahan, sponsored by the Kent Gardens Trust, helped log the collection of rare
plants in the greenhouses, and planted new areas in the arboretum. The charity was registered for Gift Aid on
March 5th 2024, wth Gift Aid customer reference number 0137062729.
The Charity's unreslricte(J income includes private endowment contn"bvb"ong, vigilor donations. book and plant
sales and contributions in kind by Volvnleers and Trustees. Hard expens8$ in 2024, were £24,680 12023..
approximately £15,600, much of which was paid for by Maurice Foster)., an annual sum which il is expgcted the
endowmont interest and visitor donations wll be able to cover in luture years.
Flnanclal rovlow
. GoSng concem
After making 8ppropriale enquiries, the Trustees have a reasonable expectslion that tho Charity has adequate
resources to continuè in 0￿ratIonal existence for th8 foreseeable future. For this reason, they continue to adopt
the going concern basis in preparing the financial statements. Further details regarding the adoption of the going
concern basis can be found in Ihe accounting policies.
b. Reserve8 poII¢y
The Trustees aim lo hold reserves sufficient to cover the costs of running and maintsining an arboretum and
botanic garden, as well as providing advocacy and advice for the next 12 months. The balance of reserves as 81
31 December 2024 amounted lo £604.311 12023 - £560,722).
c. Key flgures
The results of the chariiy for the ￿n[MI show a net movement of funds of £43,58912023- £33,039).
Page 3

Do¢Jsign Envdope ID." 7C659DW59DF4B(KJ470WEA986*LNJE3
VIHITE HOUSE FARM ARBOR￿um FOUNDATION
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
Structure, governance and management
a. CanstltLrtlon
While House Farm Arboretum Foundation is 8 Charrt8ble Incorporaled Organisation - Foundation, registered
with the Charity Commission, and is (x)nstituled under a constitution for a CIO - Foundation dated 1 July 2019.
The Charity number is 1184185.
b. Method8 of appolntment or electlon of Trustee¥
The management of the Chanty is the respx)nsibility of the Trustees. who are elected and ￿-OPted under the
terms of the constitution as registsred with the Charity Commiss￿n.
c. Organl$atl¢nal $tru¢turo and dKlslon4naklng poll¢l
The Trustees aim lo meet on a regular basis to discuss and resolve any issue5 arising. The Trustees are the
main decision making bc4Jy for the Charity.
The Iruslees are Maurice Fosler VMH. Dr Clare L. E. Foster Ichair of Board of Trustees and Charity
Commission Contactl, Christopher Sanders VMH, Chris Lane VMH, Jack ￿dridge, Charlotte R Foster, Roderick
White, and Sally Berkeley. Trustees do nol receive any payments from the charity.
The director of the Charity is Maurice Foster. The Chair of the Board of Tnjslees and Charity Commission
Contact is Mauriee's tlaughler, Clare L. E. Foster. Plant expert Trustees advise on the identification and value of
the collection, as well as co-organise and guide slu(ly days and visitor groups, with the support ol the While
Housè F8rm Volunt88r Group, now in its sixth yèar. The addrèss ol the Charity is Whitè Hous8 Farm. High Cross
Road, Ivy Hatch, Sevenoaks, Kent TN15 ONN. lis website 1$ whitehousefamigardenandarboretum.com. Tho
Charity is managed by the Direclor and Chair.
Page 4

Do¢Jsign Envdope ID." 7C659DW59DF4B(KJ470WEA986*LNJE3
VIHITE HOUSE FARM ARBOR￿um FOUNDATION
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
Structure, governance and management {continuedl
Statement of Trustees. responsibilities
The Truslees are responsible for preparing the Truste8s' Report and the financial stalemenls in ac¢ordan¢e with
applicable law and United Kingdom kcounting Slandards (United Kingdom Generally A¢¢epted Accounting
Practi￿1.
The law applicable lo charities in England & Wales requires the Tnjslees to prepare financial statements for
each financial which give a true and lair view of the stsle ol affairs of the Charity and of its incoming resour¢es
and application of resources, including ils income and exp8ndiiure, for thal perK)d. In preparing thes8 financial
statements, the Trustees are required to..
select suitable accounbng wlicies and Ihgn apply them consistently,
observe the methods and principles of the Charibes SORP IFRS 1021.,
make judgements and accounting esb"males that are reasonable anty prudent..
state whether applicable UK Accountir¥J Standards IFRS 1021 have been lolk)wed. subject to any material
departure5 disclosed and explained in the financial staiements..
prepare the financial ststements on the going con¢em basis unless il is inappropriate to presume that the
Charity will continue in business.
The Trustees are responsible lor keeping wjeguate accounting records that are sufficient to show and explaln
the Charity's transactions and disclose with reasonable accuracy al any lime Ihe financial position of the Charity
and ènable thgm to ènsure that thg financial stalemènls comply vAth the Charits'es Act 2011. th8 Charity
(Accounts and Reports) Regulations 2008 and the provisions ol the constitution. They are also responsible for
safeguarding the assets of the Charily arKI hence for taking reasonable steps for the prevenb'on and detection of
fraud and other irregularities.
Approved by order of the members of the t*)ard of Trustee5 and s￿ned on their behalf by..
C Fostér
Date.. October 26. 2025
Page 5

Do¢Jsign Envdope ID." 7C659DW59DF4B(KJ470WEA986*LNJE3
VIHITE HOUSE FARM ARBOR￿um FOUNDATION
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
Independent Examiner's Report to the Trustees of White House Farm Arboretum Foundation
I'the Charity'l
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31
December 2024.
Responslbllltlts and Ba$ls of Rèport
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance wth the
requirements of the Charities Act 2011 1.the 2011 Acr}.
I report in respect of my examination ol the Charitys 8¢counls carried out under section 145 01 the 2011 Acl and
in carrying OLJt my 8x3minalion I have followed Ihe applicable DIr￿110nS given by the Charity Commission under
Section 14515llbl of the 2011 Act.
Ind•p•ndent Examln¢r's Stat•ment
I have compleled my examination. I confinn thal ￿ matters have come to my attention in connection with tho
examination giving me cause to believe that in any material respect..
accounting records were not kept in resp8¢1 of the Charity as required by section 130 of the 2011 Act,. or
Ihe accounts do not accord with those records., or
the accounts do not comply with the applicable requirements conceming the form and content of
accounts Sel out in the Charities (Accounts and Reporlsl Regulab'ons 2008 other than any requirement
that the accounts give a 'lrue and fairf view which is not a matter considered as part of an independent
examination.
I have no concerns and have come across no oiher matters in cKJnnection with the examination to which
8tlenlion should be drawn in this report in order lo enable a proper undèrstanding of the accounts lo be reached.
This report is made solely to the Charitys Trustees. as a body, in 0￿rdance wth Part 4 of the Charits'es
(Accounts and Reports) Regulaijons 2008. My work has been undertaken so that I might slate lo the Charity's
Trustees those rnatters l am required to slate to them in an Independenl Examinerfs Report and lor no other
purpose. To the fullest exlenl permitted by law. l th) not accept or assume responsibility lo anyone other than the
Charity and the Chariws Tru51ees as a body. for my work or for this report.
Signed..
Duncan Cochrano-Dy•t Bsc BFP FCA Indfrpond•nt Examlner
For and on behalf of
MHA
Maidslone
United Kingdom
Date.. October 27, 2025
Page 6

Do¢Jsign Envdope ID." 7C659DW59DF4B(KJ470WEA986*LNJE3
VIHITE HOUSE FARM ARBOR￿um FOUNDATION
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestrlcted
funds
2024
Restrlcted
funds
2024
Total
funds
2024
Total
funds
2023
Noto
Income from..
Dona110115 and legacies
Charitable activities
Other trading activities
Investments
Other in¢om8
26,304
3.263
2.211
12.113
467
2,189
28,493
3,263
2,211
12,113
467
4,812
2, 190
8,407
Total Income
44,358
2,189
46,547
15,409
Exp•ndltur• on:
Raising funds
Charitable activities
4191
17.300
5,191
19,489
4. 785
4,622
10
2,189
Tot418xpgndlture
22,491
2,189
24,680
9,407
Nat Incom• béfore not galn$ on
Inv8Stm8nts
Net gains on investments
21.867
21.722
21,867
21,722
6.002
27,037
Not movemont In funds
43,589
43,589
33,039
R¢¢¢nclllatlon of funds:
Total fvnds brought forward
Net movement in funds
560.722
43.589
$60,722
43,589
527.683
33,039
Totsl lunds Carded forward
604,311
604,311
560, 722
The Statement of Financial A¢livibes indudes all gains and losses rec￿JnIsed in the year.
The notes on pages 9 lo 22 form pari ol these financial slatements.
Page 7

Do¢Jsign Envdope ID." 7C659DW59DF4B(KJ470WEA986*LNJE3
VIHITE HOUSE FARM ARBOR￿um FOUNDATION
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Flxod a$$ets
Tangible assets
Investments
15
16
1,944
567,055
319
543,OTI
568,999
543,390
Current assets
Stocks
Debtors
Cash at bank and in hand
17
18
35
2.525
37.252
280
19,916
39.812
20,796
Current Ilabllltle$
Creditors.. amounts falling due wthin one
year
19
14.5001
(2,864)
Net current as$et•
35.312
17,332
Total n•t as￿18
604,311
560. 722
Char5ty funds
Unrestricted funds
20
604.311
560, 722
Totsl funds
604.311
560, 722
Thg financial statemgnls were approved and aulhori$gd for issug by the Trustees and signgd on their bghalf by..
C Fost•r
Date..
October 26, 2025
The notes on pages 9 to 22 form part of these financial statements.
Page 8

Do¢Jsign Envdope ID." 7C659DW59DF4B(KJ470WEA986*LNJE3
VIHITE HOUSE FARM ARBOR￿um FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
General InfomiatSon
White House Farm Arboretum Foundation is a Charity Incorporated Organisation - Foundation registered
by the Charity Commission in England and Wale5 and govemed by the Charitys constitution dated 1 July
2019.
The registered address is given on the adminislrative deiails page ol these financial statements.
The financial statements are presentsd in sterling. which is the fvnclional currency of the Charity, and
rounded lo the nearest pound.
Accountlng pollcles
2.1 8a$l8 of prnparatlon ol fln¥n¢l•l $tatem•nts
The financial slalemenls have been prepared in accordance wth the Charities SORP IFRS 1021 _
Accounting and Reporb'ng by Chants'es.. Statement of Recommended Practice applicable to charits'es
preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021 leffeclive 1 January 20191. the Financial Reporting Standard
applicable in the UK and Republic ol Ireland IFRS 102) arKI the chaiits.es Act 2011.
White House Farm Arborelum Foundatson meels Ihe definib'on of a public benefit entity under FRS
102. Assets and liabilities are initially recognised at historical cost or transaction value unless
otherwise staled in the relevanl accounting policy.
2.2 Golng Concern
Th8 Trustees hav& considered th8 Charitys financial position and. giv8n th8 high 18v81 of unr8strict8d
funds available, have a reasonable expectation that the Charity wll be able to continue to operate lor
the foreseeable future. The Truslees cLJnsKber that it is appropriate lo prepare the financial
slalements on a going concem basis.
Page 9

Do¢Jsign Envdope ID." 7C659DW59DF4B(KJ470WEA986*LNJE3
VIHITE HOUSE FARM ARBOR￿um FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies Icontinuedl
2.3 Incom8
All income is recognised once the Charity has enliuement to the income, il is probable that the
income will be received arKI the amount of income receivable can be measured reliably.
Grants are included in the Stslement of Financial Actiwties on a receivabltr b8sis. The balance of
in¢ome received for specific purposes bul nol èxpended during the period is shown in the relevant
funds on the Balance Sheet. Where income is received in advance of entitlement ol receipl, its
recognition is deferred and included in credilors as deferred income. Where entiuement occurs
before income is received, the income is accrued.
Gifts in kind donated for dislribulion are included 81 valu81ion 8nd recognlsed as incowe when they
are distributed lo the projects. Gffts (lonaled lor resal& are included as inwme when they are sold.
Where the donated good is a fixed assel. it is measured at fair value, unless it is impractical to
measure this reliably, in which case the cost of the item lo the donor should be used. The gain is
recognised as income Irorn donations and a correspK•nding amount is included in the appropriate
fixèd asset class and depreciated over the useful economic life in accordance with the Charity's
accounlng kK)licles.
Income tax recoverable in relation io dcfflations received under Gift Aid or deeds of covenant is
Tècognised at th8 limè of the donation.
Income tsx recover8ble in relab'on lo investrnenl income is rec￿nIsed 81 the time the investment
income is receivable.
Other income is recognised in the period in which il is receivable and to the extent the goods have
been provided or on cOM￿et10n of Ihe service.
Page 10

Do¢Jsign Envdope ID." 7C659DW59DF4B(KJ470WEA986*LNJE3
VIHITE HOUSE FARM ARBOR￿um FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies Icontinuedl
2.4 Expenditurn
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit
to a third party, it is probable that a transfer of economic benefits will b8 required in settlement and
the amount of the obligation can be measureij reliably. Expenditure is classified by activity. The costs
of each activity are maoje up ol the total ol direct Costs and shared ¢osls, in¢luding support Costs
involved in undertaking each activity. Direcl costs attributable to a single activity are allocated directly
to that activity. Shared costs which contribute to more Ihan one activity and support costs which are
not attributable to a single aclivity are apportioned befv￿en those activities on a basis consistent with
the use of resourcEs. Central staff costs are allocated on the basis of ts'me spent, and depreciation
charges allocated on the portion of the asset's use.
Expgnd(¢ure on raising ftjnds indudes all exwndilure incurred by the Charity lo raise funds for ils
charitable purposes and indudes costs of all fundraising aclivitses events and non-chari¢able trading.
Expenditure on charitable activities is incurred on direcily undertaking the activities which further tha
Charitys objectives, as well as any associated support COSts.
All expenditure Is Inclusive of Irrecoverable VAT.
2.5 Int•r•$t recelvabl•
Interest on funds held on deposil is induded vthen receivable and the amount can be measured
reliably by the Charity.. this 15 nomially upon notification of thè intèrest paid or payable by th
inslilulion with whom the funds are dep%)siled.
2.6 Tanglbl¢ flxed •$sets and d*pre¢latlon
Tangible fixed assels are capitalised and recognised when fubJr8 economic benefits are probable
and the cost or value ol ihe assel can be measured reliably.
Tangible fixed assets are initially rectyJnised al cost. After recconition, under the cost model, tangible
fixed assets are measured al cost less accumulated depreciats'on and any accumulated impairment
Iossgs. Al Costs in¢urred to bring a lan9ible fixed asset into its intondgd working condition should bo
included in the measurement of cost.
Depreciation is charged so as lo allctate the cost of tangible fixed assets less their residual value
over their estimated useful Iwe$.
Depreciation is pro￿￿$￿ on the lollowing basis:
Plant and machinery
10% straight line basis
2.7 Investments
Fixed assèt investmènts are a fom) of financial instrument and are initially rè¢ognisèd al their
transa¢ts'on Cost and subsequently measured al lair value at the Balance Sheet date, unless the value
cannot be measured reliably in which case it is measured at cosl less impairment. Investment gains
and losses, whether realised or unrealised, are combined and presented as 'GainsllLossesl on
investments. in the Statement of Financial Actimties.
Page 11

Do¢Jsign Envdope ID." 7C659DW59DF4B(KJ470WEA986*LNJE3
VIHITE HOUSE FARM ARBOR￿um FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies Icontinuedl
2.8 Stacks
stocks are valued at the IcvhEr of cost and net realisable value after making due allowance for
obsolete and slow-moving stocks. Cost indudes all direct costs and an appropriate proportion of fixed
and variable overheads.
2.9 D•btor$
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayrnents are valued al the amount prepaid net of any trade discounts due.
2.10 Cash at bank and In hand
Cash at bank and in hand indudes cash and short-18mi highly liquid investments with a short malurily
of three months or less from the date of acquisibon or opening of the deposit or similar account.
2.11 Llabllltlos and provlslons
Llabililies are recognised when Ihere Is an fA)ligalion al the Bal8n¢tr Sheet dale as 8 result of a p8St
gvgnl, il is probable that a Iransfgr ol economic benefil will be required in settlement. and the amount
of the settlement can be estimated reliably.
Liabilities are recognised at the amounl that the Charity aniicipates it will pay 10 Settle the debt or the
amount il has received as advanced pa￿Then1$ for the goods or Sèrvices it musl provido.
2.12 Financlal Instrum•nts
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial
inslruments. Basic financial instrumenis are initially recognised al transaction value and subsequently
measured at iheir settlement value with the exception of bank loans which are subsequently
MeaSu￿d al amortised cost usirwJ the effective interest method.
2.13 Fund a¢¢ountlng
General lunds are unrestricted funds vthich are available for use at the discretion of the Trustees in
furtherance of the general objectives of ihe Charity and vthich have not been designated for other
purposes.
Reslricle¢J funds are fvnds which a￿ to ￿ used In a¢cordan¢e wth specffic ￿$trict10n$ imtx)sed by
donors or which have bÈÈn raised by the Charity for particular purposès. Th8 costs of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is sel out in the notes lo the financial statemenis.
Investment income, gains and losses are allLxaled lo the appropriate fund.
Page 12

Do¢Jsign Envdope ID." 7C659DW59DF4B(KJ470WEA986*LNJE3
VIHITE HOUSE FARM ARBOR￿um FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from donatlons and lagacles
Unrestricted Restricted
funds
funds
2024
2024
Total
funds
2024
Total
funds
2023
Donations
18.054
18.054
2,189
8.250
4,812
Grants
Gift aid claimed on prevK)us years, (*Jnations
2,189
8.250
Total 2024
2,189
28,493
4,812
Total 2023
4,812
4,812
Income from charltablo actlvltles
Unrestrictod
funds
2024
Total
funds
2024
Total
fvnds
2023
Income from vislling groups
3,263
3,263
2, 190
Tolal 2023
2. 790
2, 190
In¢¢me from other tradlng a¢tlvltl
Income from non charitable trading activltles
Unrestricted
funds
2024
Total
funds
2024
Tol81
funds
2023
B(K)k sales
Plant sales
1,169
1,042
1.169
1.042
2.211
2.211
Page 13

Do¢Jsign Envdope ID." 7C659DW59DF4B(KJ470WEA986*LNJE3
VIHITE HOUSE FARM ARBOR￿um FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
In¥￿tment Income
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Income from listed investments
Investment income - on cash held th Evelyn Partners
Bank interest
11.859
126
128
11.859
126
128
7,973
321
113
Total 2024
12,113
12,113
8,407
Tol812023
8,407
8,407
Othor Incomlng r•¥ourco$
Unrnstrteted
funds
2024
Total
funds
2024
Total
fvnds
2023
Inleresl received from HMRC on tax repayments
467
Expondlture on ral8lng funds
Costs of raising voluntary income
Unrestrict
funds
2024
Total
funds
2024
Total
fvnds
2023
Costs of books for res81e
Costs of plants for resale
650
238
238
Page 14

Do¢Jsign Envdope ID." 7C659DW59DF4B(KJ470WEA986*LNJE3
VIHITE HOUSE FARM ARBOR￿um FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
In¥￿tment management costs
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Investment management fees
4,303
4.303
4, 785
Total 2024
4,303
4,303
4, 785
Total 2023
4, 785
4, 785
10. Analysls of •xyndltur¢ on ¢harltabl• actl¥ltlo3
Summary by fund typ•
Vnrestrlctsd Re8trlct
lund$
funds
2024
2024
Total
2024
Total
2023
Arboretum acliwtles
17,3C
2,189
19.489
4,622
Total 2024
17,300
2,189
19,489
4,622
Total 2023
4,622
4,622
11. Analysls of expondlture by act5vities
Activities
undertaken
directly
2024
Support
costs
2024
Total
funds
2024
Total
fvnds
2023
Arboretum a¢b"wties
12,991
6,498
19.489
4,622
Totsl 2024
12.991
6,498
19,489
4,622
Total 2023
680
3,942
4,622
Page 15

Do¢Jsign Envdope ID." 7C659DW59DF4B(KJ470WEA986*LNJE3
VIHITE HOUSE FARM ARBOR￿um FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
11. Analysls of •xpgndlture by actlyltles {contlnued}
AnalysSs of dlrect costs
Arboretum
actlvities
2024
Total
funds
2024
Total
funds
2023
Deprecialion
Visiting group expenses
Plant labelling costs
Garden maintenance
Intern costs
225
325
1,236
8,875
2,330
225
32S
40
640
1.236
8,875
2.330
Total 2024
12.991
12,991
680
Tol812023
680
680
Analys58 of support costs
Arboretum
a¢tivities
Total
funds
2024
To181
funds
2023
2024
Printing, stationery and postage
Website costs
Trustoos, travel expenses
Govemance costs
82
120
852
82
120
852
3,942
Totsl 2024
6.498
6.498
3,942
Totsl 2023
3,942
3,942
Page 16

Do¢Jsign Envdope ID." 7C659DW59DF4B(KJ470WEA986*LNJE3
VIHITE HOUSE FARM ARBOR￿um FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Analysls of govemanc8 costs
2024
2023
Gov•man¢• ¢osts
Accountancy fees
Independent examination fees
Professional fees
2.253
2,253
938
1,585
1,585
772
3,942
Page 17

Do¢Jsign Envdope ID." 7C659DW59DF4B(KJ470WEA986*LNJE3
VIHITE HOUSE FARM ARBOR￿um FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
12.
Ind8pand•nt •xamlnerfs remunaratlon
The indep8nd8nt èxamin8Vs remuneration amtmjnts to an indepèndent èxaminer fee of £2,253 (2023
- £1,585), accounts preparation fees of £2,25312023- £1,585) and other fees of £93812023- £7721.
13. Staff costs
The average number of persons employed by Ihe Charity during the year was as follows..
2024
No.
2023
No.
Trust88$
No employee received remunerati￿ amounb'ng to more than £60.1x￿ in either year.
The charity has no employees other ihan Ihe Truslees who did not receive any remuneration or benefits
in either year. There are also 12 unpaid volunleers12023.' 101 who, togelher wilh the Trustees, undertake
gardening, leelures, talks and dem¢)nstratsons.
14.
Tru$tees' remun•ratlon and exp•ns•s
During the year. no Trustees received any remuneration or other benefits (2023- £NIL).
During the year ended 31 Decemkr 2024, no Trustee expenses have been incurred (2023- £NILJ.
Page 18

Do¢Jsign Envdope ID." 7C659DW59DF4B(KJ470WEA986*LNJE3
VIHITE HOUSE FARM ARBOR￿um FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
15. Tanglbl8 flxed assets
Plant and
ma¢hln¢ry
Cost or valuation
Al 1 January 2024
Additions
399
1,850
At 31 December 2024
2.249
Dgpreclatlon
At 1 January 2024
Charge for the year
80
225
Al 31 December 2024
305
Net l>ook valu•
At 31 December 2024
1.944
Al 31 December 2023
319
16. Flx•d asset Investments
Listod
Invostmonts
Cost or valuation
At 1 January 2024
Additions
543,071
104,214
{101,9521
21.722
Disposals
Revaluations
Al 31 December 2024
567,055
Net book value
At 31 December 2024
567,055
At 31 December 2023
543,071
Page 19

Do¢Jsign Envdope ID." 7C659DW59DF4B(KJ470WEA986*LNJE3
VIHITE HOUSE FARM ARBOR￿um FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
16. Flx8d asset Investments (contlnuedl
17. Stocks
2024
2023
Finished goc￿S and goods for resale
35
18. D•btor8
2024
2023
Duè wlthln ono year
Other dgbtors
Gift aid recoverable
280
2,S25
19. Credltors: Amounts falllng due w6thln one year
2024
2023
Accruals and deferred incLJme
4,$00
2,864
Page 20

Do¢Jsign Envdope ID." 7C659DW59DF4B(KJ470WEA986*LNJE3
VIHITE HOUSE FARM ARBOR￿um FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
20. Stat•m8nt of funds
Statement of funds- current year
Balance at
31
Galnsl D￿￿mbar
{Lossesl
2024
Balancè at 1
January
2024
Income Expenditure
Unr•stri¢t•d lunds
General Funds all funds
560.722
44.358
{22,491)
21.722
604,311
Restrlct•d funds
Restricted Funds- all funds
2.189
{2,1891
Total of funds
560,722
46,547
124,6801
21,722
604,311
Slat*m•nt of funds- prlor year
Balance at
37
Decgmber
2023
88lan¢e al
7 J8rtuary
2023
G8insl
{LossesJ
Income Expenditur8
Unre8trlcted fund8
General Funds- all fun(Is
527,683
15,409
(9,407)
27,037
560, 722
Page 21

Do¢Jsign Envdope ID." 7C659DW59DF4B(KJ470WEA986*LNJE3
VIHITE HOUSE FARM ARBOR￿um FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
21. Analysls of net assets betw8•n lunds
Analysis of net assets between lunds- current period
Unr•strl¢t
funds
2024
Total
funds
2024
Tangible fixed assets
Fixed 8ssel investments
Current assets
1.944
567,055
39,812
14,5001
567,055
39,812
14,SCKSI
Creditors due within one
Totsl
604,311
604,311
Analysls of not a$wt$ b•tw•*n lund$- prlor p•rlod
Unrestricted
funds
2023
Total
funds
2023
Tangiblg fixgd assets
Fixed assel inveslments
Current assets
Creditors due within one year
319
543.071
20,796
(2,864?
319
543.071
20,796
(2,864)
Total
560. 722
560. 722
Related party transactions
During the year, the Diroctor and Tnjstoe. Maurico Foster. donated to the Charity amounts of £23,529
12023- £4,812). No conditions were attached to the donations in either year.
During the year, the Director and Trustee, Roderick White. donated ￿ the Charity fixed assets with a fair
value of £1,60012023- £NILI. No condilions were attached lo the thnatsons in the year.
Expenses totalling £1,51912023 - £NILI were reimbursed lo thè Chair. Dr Clarè Louise Elyzabeth Foster
PhD, during the period.
The arboretum and botanic gardens are leased from the Director and Trustee M C Foster rent free.
Page 22