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Charfty nvmber 1188456
The Flower Charltable Trust
IAChaTitable Incorporated Organlsatlon)
Report and Flnanclalststements
Year ended 31 March 2024

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The Flower Charltabie Trust
IA Charitable Incorporated Organlsatlon)
Report and Accounts
Contents
Page
Charity infomiatlon
Trustees annual report
Independent examirtrers report
Statement of financial activities
Statement of financial position
Notes tothe accounts

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The Flower Charltable Trust
IA Charltable Incorporated Organlsatloni
Refefence and adminlstrative information
Members of the Trustee Board at 31 st March 2024
Mark Flower (Chairl
Clare Montague
Andrew Flower
David Flower
Luke Flower
Gregory McDermott
Samantha McDermott
lack Flower
Independent Examlner
Davio Mead Bsc FCA
Tremain House
8 Maple Drive
Winchester
Hampshire
S0237NG
Registered Offlce
The Lodge, Cufaude Coutyard
Culaude Lane. Bramley
Basingstoke
Hampshire
RG26 5DN
Reg15tered Charlty Number
1188456

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The Fl¢)wer Charitable Tfust
(A Charitsble Incorporated Organisation)
Report of the Trustees
The Trustee Board presents it report for the year ended 31 March 2024
Strurture, Governance and Management
The Flower Charitable Trust 15 a Charitsble Incorporated Organisation and was registered by the
Charity Commission on 10 March 2020. It has a Trustee Board which was put in place at the time the
trust was formed and then registered with the Charity Commission. The Trust Board are accountable
for the condutt of the organi5ation.
Aims and Objertives
To advance Such charitable purposes as the Trustees see fit from time to time in particular to the
relief of those in need. by reason of youth, age, ill-health. disability. financial hardship or other
disadvantage. through the provision of grants. goods or serVi￿S
Actlvities and achievements
In the course of the year. the trust made its first investment in purchasing a property166 Lilliana
Way, Bridgewaterl for the sum of £245,(KXI. As well as a financial investment, the property 15 leased
to Julian House la registered charity) who house vulnerable young people. Thu5. the Trust receives a
monthly rent of £1450 whilst fulfilling the charitable purposes of the Trust
The Trust has also made its first young person award. In conjunction wtth Cross Manufatturing Co.
Ltd (where Ralph Flower worked for 74 years- and original benefactor of the Trust). The award is to
be made annually to an Engineering Graduate at Bath University with a financial award of £2250 plus
an offer of a one-year pla￿ment at cro￿ Manufacturing
Flnanclal Review
The financial accounts for the year are set out on pages I to 8. The Statement of Financiol Artivit￿5
shows the endowment as described above. expenditure to date being incident overheads. The trust
has a surplus for the year of £255,624. The whole of the fund is unrestricted.
statement of Trustee￿ responsibilities
The Trustees a￿ required by law to prepare financial statements for each financial year which gives
a true and fair view of the stste of affairs of the Charity at the end of the financial year and of the
surplu5 Qr deficÈt of the Charity. In preparing those financial statements the Trustees are required to:
-select suitable accounting p)licies and then apply them con5i5tently.
-observe the methods and principles in the Charities SORP
-state whether the applicable accounting standards have been followed, subject to any
material departures disclosed and explained in the financial accounts.
-make judgements and estimates that are reasonable and prudent: and
-prepare the financial statements on a going COn￿M basis unless it 15 inappropriate to
presume that the charity will continue its work.
The trustees are also responsible for maintaining proper accounting records which disclose with
reasonable accuracy at any time the financial position of the Charity and which are sufficient to
show and explain the ChariVs transactions and enable them to ensure that the financial statements

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The Flower Charitable Trust
(A Charitable Incorporated Organi5ation)
comply with the Companies Att 2CK16. Chorities Act 2011, the Charity {Accounts and Reports)
Regulations 2QV6 and the provisions of the chariWs Constit￿10￿. They are a150 responsible for
safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and
detections of fraud and other irregularities.
This report was approved by the Board of Trustees on 28th January 2025
Do¢uSWty'.
88tc7F3FcDBM￿.
Mark Flower
Chair

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The Flower Charitsble Trust
IA Charitsble Incorporated Oryanlsatlon)
Independent Examlners Report
I report on the accounts of the Flower Charitable Trust for the 12 months ended 31 March 2024,
which are set out on pages 2 to 9.
Responsibilities and basis of report
As the charity trustees you are resw)nsible for the preparation of the accounts in accordan￿ with
the requirements of the Charities Acts 20111.the ACV'I.
I report in respect of my examination of the Charitys accounts carried out under section 145 of the
2011 Act and in carrying out my examination I have followed all the applicable Directions given bv
the Charity Commission under section 145{511bl of the ACL
Independent exarniners Statement
I have completed my examination. I can confimi that no material matters have come to my attention
in connection with the examination giving me cause to believe that in any material respert:
l. Accounting records were not kept in respert of the Twst as required by section 130 of the
Act,. or
2. The accounts do not accord wf(h those ￿e0rd$. or
3. The account5 do not comply with the applicable requirements conceming the form and
content of the accounts as set out in the Charities IAc(x)unts and Reports) Regulations 2008
other than any requirement that the accounts give a 'true and fairf view which is not a
matter cOn￿dered os part of an independent examination.
I have no concerns and have come across no ot￿r matter in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding on the
accounts to be reached.
Docus￿1ntdty'.
avi
Chartered Accountant
Tremain House
8 Maple Drive
Kings Worthy
Winchester
Hampshire
S0237NG
27 january 2025 1 16:47 Gb

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The Flower Charltable Trust
(A Charitable Incorporated Organlsatlonl
ststement of FFnanclalA¢tl¥ltles
fortheyearended31 March 2024
2023
Funds
Income and endowments from:
Income trom property
Interest
3.827
3,827
1.368
5,195
Total
5.195
Expenditure on..
Charitable activities
Administration and legal expenses
Total
2250
6,091
18.341}
2,250
6,091
18.3411 11.9311
1,31
Net Income lorthe year
13.1461
13,1461 {1.9311
Fund balance brought forward l Apri12022
258.770
258.770 260,701
Balance carried forward 31 March 2023
255,624
255.624 258.770
The note on pages xto y form part otthese financialststemerrts

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The Flower Charllabie Trust
(A Charftable Incorporated Organisatlon)
Statement of Flnanclal Posltlon
*31 March 2024
2024
2023
Flxed assets
Investment property
245.000
CurrentAssets
Cash at bank
Total current assets
15,124
15.124
258,770
258.770
Creditors- amourrts falknngdue within oneyear
14.5001
Net assets
255,624
258.770
Funds ofthe Charity
Restrlcted
Unrestricted
255.624
258.770
Total Funds
255.624
258.770
The Trustees considerthatthe charity is entttled to exemption from the requirementto
have an audit undersection144 of the Charities Act 2011 and that members have not
required the charityto obtain an audit.
The Trustees acknowledge their reposibiiities for complwngwith the requirements of
section 130 ofthe Charrties Act 2011 ￿th respectto accounting iecords and the preparation
ofaccounts.
These accounts were approved bythe Trustees and signed on their behalf.
DoCu$￿ned by..
FLowLY
8BIC7F3FCO83402
Mark Flower- Chair
27 ianuary 2025 1 16'.46

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The Fiowercharltable Trust
(A Charltabie Incorporated OiganF5allon)
Notes tothe Flnanclalstatements fortheyearto 31 March20
l Accouniingpoucles
The followng accountsng policies have been used in dealing￿th itemswhich are
considered materi31 in relatson tothe Organisation's financial statements.
Company ilmhed bY￿arantee
Theorganisati￿ is a rewstered charity number 1188456, the rnembers of which
have no personalliabiiityln the event of the chatitywindlng up.
bl
Ba¥ls of accountlng
The accounts have been preapred in accoi(lance ￿A¢CoUntIng and Reportlng
byCharsties= Statement of recommended Practice applicableto Charities
preparlng theiraccourrts in accordancewith the Flnancial Reportingstandard
applicable in the UK and Ireland IFRS1021 and the Companies kt2006.
A55ets and Ilabibties are initiaity recognised at historic C05t ortransaction
value unless otherwise stated in the relevant accountingpokn'cy note.
The accounts tjeen repared onthegolngconcem basis. theTru5tees ha￿ng
the reasoRable expectstlon thatthe Trust has adequate resourcesto continue its
aCtI￿liesfOrthe t0￿Seeable fulure.
CrlllcalaccouTrtlngJudgementsand estlmates
In the application of the Charltys accountingpoificies, which are dexribed in note l.
Trustees are require(J to makejudgements, estimates and assumptions aboutthe
canyngvalue of assets and b"abilTlies that a￿ not readily apparenifrom other sources.
The estimates and 355umptions are based on historical experience and otherfactors
thatare Considered to be reLevanL Actual results may dFllerfrom these estlmates.
The estimates and undertying assumption5 are revie￿tt on an ongoingbasls.
revision to accountingestimates are recognised in the periot1 in which the estimate Is
revised if the re¥Sslon allects onlythat peri¢xl, or in the period of revision and f￿￿[e
periods iltherevision affects both current and future periods.
In theview ofthe Trustees, no assumptions concemingthe future orestimation
uneertaintyaffectinga55ets and tsatM"b"ties atthe balance sheet Oate are likelyto resuir
in a mateiialadiustmenttotheir cartyngamounts in the next fiancialyear.
dl
Flnanclal Instrnments
The Charityon has fiancialassets and tiabiiilies of a kind thatqualrfy as basicfinancial

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instruments. Basisliancial Instrumentsare Intliauy recwised atlran5action value and
subsequenttymeasured attheir Sett￿MentvalUe.
l Accounllngpoil¢les Iconiinuedl
1￿CoMe
Recognfj￿n of incoming resources
These are incluijed in the statement of ffinancialactiw"tieswhen-
the charitybecome e￿illed to the resources
thetr￿￿ee$ are virtually certain thattheywill receivelhe resources. and
the monetaryvaLue can be measured wth reasonable accuracy
Investmentment income is include(I In ihe ststement olfinanclalacti￿tIesWhen the
income falls due.
Expendllure and Ilabliltles
LIabl￿tieS are re¢onised as soon as there is a leEalor constructs.ve obligation commlttlng
the charityto payoUt￿SOUrces.
Fund aecountlng
Unrestricted fvnds can be used In accordance wrth the charitsble objectives atthe
discretion of thetrustees
Resuictwj funds can onlybe use(J forparticualr restn"cte(I puipwtses wthin the objects
of the chaiÉtyand as defined bythe donor.
Expendtture on charltsble actl¥ltles
In the course of the yearthe charity acquired an in¥tstJnerrt property for£245.0￿. The
propety is letand producing income.
Movementln Funds
Ouwin
Trartsfers
Current
IAwfjl2O￿ Rwur
31Mar¢h 2024
Restricted Funds
un￿Stricted Funds
258.770
3.146
255,624
Comparatfve
Irthnin8
Ouwllg
Transfw5
Asat
31 March2023
Restricted Funds
Unrestricted Fund5
260.701
1.931
258,770
Trustees Remuneratlonlnd Expenses
None ol theTru5tees. nor any persons or panies connected with them. received any
remuneiaiion12023 £NILI norweTe ieimbur5e(J any expenses12023 £NILI

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Investment propwty
The Charityacquire(J an invesDmentproperty in the course ofthe year. The property is let
on a lull repairinglease.
Charltable actmttes
In the course olthe yearthe charty presented the Universityof Bath an
EngineeringAward tothe value of£2.250.
Admlnlstratlon and legal expenses
The costs incurred in the year were-
2024
2023
Legal costs tor property acquisition
Accountancy
Bank charges
Insurance-Property
4,500
900
167
524