2025-03-31-accounts - The James & Shirley Sherwood Foundation

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The James & Shirley Sherwood Foundation Trustees, Annual Report and Financlal Statements For the perlod from I" Aprll 2024 to 31" March 2025 Charity number: 1194842 Objertives and Activltles The object of The James and Shidey Sherwood Foundaiion is to advance Such charitable purposes for the publi¢ benefit as the trustees may from time to time in their absolute discretion determine,. in particular IbLrt without limitation) the a(fvancement of educatiort: and the advancement of the arts lin particular, but without limitation botanical artl. cultu. heritage and xience. The charty provides grants to organisations in furtherance of its object. ThÈ organisations supported a charltable and may indude organisations that are based overseas, induding South Africa, Italv, United States of America and Australia. When supporting overseas or8a1115ations. the trustees have re8ard to the Charity Commission's guidance on grant funéing an organisation that is not a charity, as well as HMRC's guidance on payments to overseas bodies. In addition, ahhou8h ihe initial fo¢us of the tharity is to provide grants to organi5ations, it Possible that the trusiee5 will want to make grants to individuals in the future. where to do so would further the charlty's object. In doing $0. the trustees will have regard to the Chartty Commission'5 guidance on public benefit, to ensure that such Brant funding is subject to being satisfied that the level of private benefit to any such individual is acceptable li.e. that tt is necessary and incidental to the charitable purposel. Statuto declaration on uNic benefrt The trustees declare that they have complied with their dutyto have due regard to the BUKlance on public benefit published by the Charity Commission in exerosing their powers or dutie5. Achievements and Performance The trustees launched The Jame5 & Shirley Shenwood Foundation in 2021 following the death of James Sherwood in 2020. The charttaue objectives of the Foundation are aligned to the charities that James and Shirley Sherwoofl have supported personalty over several years. During the period the trustees were pleased to gTrve grants to organisation5 Wlth which Jame5 Sherwood had a close association with as well as funding those organisations which Shirley Sherwood Continues to support. Eleven organisalions received grants in the current pèriod. An example of the Foundation's grant making is the 8rant provided to the Royal Botanic Gardens at Kew. The grant supports the position of a Gallery Assistant at the Shirley SheNood Gallery of Botanical at Kew. The Gallery K%sistant rde is vitsl to the Succe of the Gallery. and the Gallery

enables visitors to conne¢t and celebrate nature through botanical art. £131.250 was provided in the Current period12024-. £61.2501. Financial Revlew Dr Sherwood continued to be the principal funding source. During the year the Fovndation receed cash gift ènd In-spie gifts from Dr Sherwood. A total of El,471.193, including gift aid of £187,500, was added to Dr Sherwoorfs expendable endowment fund. A transfer of£339,341 was made from the expendable endowment fund to enable grants of £338,731 to paid to organisation5 which meet the objectives of the Foundation. As a re5uh, the unrestricted income fund at the balance sheet date is £ nil12024.' nil) and the expendatAe endowment Stood at £2,160,S{2024.. £1.cl,035l. Structure, Governance and Management The James and Shirley Sherwood Foundation is a charttable incorporated or8anlsation ICIOI reglstered with Ihe charity commission on i* lune 2021. The Bovemance of The James and Shirley Sherwood Foundation is Set oul In rf(s constitution. The constitution requires that there a * least three tTustees. The flrst charity tnjstees are Dr Shirley Sherwood. Mr Charles Sherwood and Mr Simm Sherwood and they have been appointed for an initial term of five years. The trustees gNe their time voluntarity and receive no benefr(s from the tharity. A new charity trustee may be appointed by the members at any time. In selecting individuals for appointment as charity trustees the members must have regard to the skills. knowledge and experience needed for the effective administration of the CIO. The first charity trustees are also the first members. The onty persons eligible to be members are the first charity trustees and any individual who applies to become a member of the CIO and whose application is approved by the members in writin8. Reference and Administrative detsils Charity name.. Registered charity number= ChaTitVs princlpal addre5S: The James & Shidey Sherwood Foundation 1194842 24 The Boltons London SWIO 9SU Charitvs trustees who rnanage the charity Dr Shirley Sherwood Ichairpersonl Mr Charfes Sherwood Mr&mon Sherwood

Declarations The trustees declare that they have approved the trustees, report above. Sl£ned on behalf of the chariWs trustees signatu(sI Full namelsl IMOW Str16ni••lDOD CH AQL65 S-H61kWDQ Position held T66 Date 11212021 221iz12GZg Signaturelsl &?.IL! ]4 S&,1jlL(v SHIiii61 &H61D0[3 Tn766 Full namels) Position held Oate ioII21202S

	The James & Shirley Sherwood Foundation	The James & Shirley Sherwood Foundation	The James & Shirley Sherwood Foundation	Charity No (if any)	1194842
	Annual accounts for theperiod
	Period start date	4/1/2024	To	Period end date	3/31/2025

Section A	Statement of financial activities
Guidance Notes Incoming resources (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 *Total* S07 Resources expended (Note 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 *Total* S12 S13 Net gains/(losses) on investments S14 Net income/(expenditure) S15 Extraordinary items S16 Transfers between funds S17 Gains and losses on revaluation of fixed assets for the charity’s own use S18 Other gains/(losses) S19 *Net movement in funds* S20 *Reconciliation of funds:* Total funds brought forward S21 *Total funds carried forward* S22 Recommended categories by activity Net income/(expenditure) before investment gains/(losses) Other recognised gains/(losses):		Total funds £ £ £ £ £ F01 F02 F03 F04 F05 Unrestricted funds Restricted income funds Endowment funds Prior year funds
			-	1,471,193	1,471,193	670,559
		-	-	-	-	-
		-	-	-	-	-
		-	-	32,608	32,608	6,983
		-	-	-	-	-
		339,341	-	- 339,341	-
		339,341	-	1,164,460	1,503,801	677,542

		-	-	-	-	-
		338,731	-	-	338,731	101,250
		-	-	-	-	-
		610	-	18	628	622
		339,341	-	18	339,359	101,872

		-	-	1,164,442	1,164,442	575,670
		-	-	- 5,472	- 5,472	2,888
		-	-	1,158,970	1,158,970	578,558
		-	-		-	-
		-	-	-	-	-

		-	-	-	-	-
		-	-	-	-	-
		-	-	1,158,970	1,158,970	578,558

			-	1,001,035	1,001,035	422,477
		-	-	2,160,005	2,160,005	1,001,035

Section B Balance sheet

£ F01 Unrestricted funds	£ F02 Restricted income funds	£ F03 Endowment funds	£ F04 Total this year	£ F05 Total last year
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
510	-	2,160,005	2,160,515	1,001,554
510	-	2,160,005	2,160,515	1,001,554

510	-	-	510	519

-	-	2,160,005	2,160,005	1,001,035

-	-	2,160,005	2,160,005	1,001,035

-	-	-	-	-
-	-	-	-	-

-	-	2,160,005	2,160,005	1,001,035

- - - -	-	2,160,005	2,160,005 - - -	1,001,035
	-	- -		-
	- -

-	-	2,160,005	2,160,005	1,001,035

Signature		Print	Name	Date of approval dd/mm/yyyy

CC17a (Excel)

01/13/2026

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with ü preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) • and with ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

• and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support

the conclusion that the charity is a going

concern;

Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful;

Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.2.

Yes No	ü	* -Tick as appropriate

Please disclose:

(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes No	ü	* -Tick as appropriate

Please disclose:

(i) the nature of any changes;

(ii) the effect of the change on income and expense or assets and liabilities for the current period; and

(iii) where practicable, the effect of the change in one or more future periods.

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes No ü * -Tick as appropriate

Please disclose:

(i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and

(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.

CC17a (Excel)

01/13/2026

Section C Notes to the accounts

Note 2 Accounting policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a description of the nature of each change in accounting policy Reconcilation of funds per previous GAAP to funds determined under FRS 102 Start of End of period period £ £ Fund balances as previously stated Adjustments:

Fund balance as restated

Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102 End of period£ Net income/(expenditure) as previously stated Adjustments: Previous period net income/(expenditure) as restated

CC17a (Excel)

01/13/2026

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Yes No N/a	Yes No N/a	Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
		ü
Yes No N/a

2.3 EXPENDITURE AND LIABILITIES Liability recognition Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors Provisions for liabilities 2.4 ASSETS These are capitalised if they can be used for more than one year, and cost at least They are valued at cost. The depreciation rates and methods used are disclosed in note 9.2. Intangible fixed assets They are valued at cost. Heritage assets They are valued at cost. Investments Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. Investment gains and losses This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for use by charity The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Stocks and work in progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.
			ü
	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a

k i i l d l f bl l h i lik l h

Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors Current asset investments They are valued at fair value except where they qualify as basic financial instruments. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due.				ü
	Yes No N/a
		ü
	Yes No N/a
		ü
	Yes No N/a
		ü

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Analysis Total funds Prior year £ £ Donations andgifts - 1,283,693 1,283,693 670,559 Gift Aid - 187,500 187,500 - Legacies - - - - - - - - - - - - - Donatedgoods, facilities and services - - - - - Other - Gift Aid repayment interest - - - - Total- - 1,471,193 1,471,193 670,559 - - - - - - - - - - - - - - - Other - - - - - Total- - - - - - - - - - - - - - - - - - - - Other - - - - - Total- - - - - Interest income - - 32,608 32,608 5,030 Dividend income - - - - 1,953 Rental and leasingincome - - - - - Other - - - - Total- - 32,608 32,608 6,983 - - - - - - - - - - - - - - - - - - - - Total- - - - - Other: Conversion of endowment funds into income 339,341 - - 339,341 - - - - - - - - - - - - - - - - - Other - - - - - Total339,341 - - 339,341 - - TOTAL INCOME 339,341 - 1,164,460 1,503,801 677,542 Other information: Unrestricted funds Restricted income funds Endowment funds Donations and legacies: General grants provided by government/other charities Membership subscriptions and sponsorships which are in substance donations Charitable activities: Other trading activities: Income from investments: Separate material item of income: Gain on disposal of a tangible fixed asset held for charity's own use Gain on disposal of a programme related investment Royalties from the exploitation of intellectual property rights	Analysis Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds
	Donations andgifts		-	1,283,693	1,283,693	670,559
	Gift Aid		-	187,500	187,500	-
	Legacies		-	-	-	-
	General grants provided by government/other charities	-	-	-	-	-
	Membership subscriptions and sponsorships which are in substance donations		-	-	-	-
	Donatedgoods, facilities and services	-	-	-	-	-
	Other - Gift Aid repayment interest	-	-		-	-
	Total	-	-	1,471,193	1,471,193	670,559

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

	Interest income	-	-	32,608	32,608	5,030
	Dividend income	-	-	-	-	1,953
	Rental and leasingincome	-	-	-	-	-
	Other		-	-	-	-
	Total	-	-	32,608	32,608	6,983

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-

	Conversion of endowment funds into income	339,341	-	- 339,341	-	-
	Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual property rights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	339,341	-	- 339,341	-	-

		339,341	-	1,164,460	1,503,801	677,542

All income in the prior year was unrestricted except for: (please provide description and amounts)		In the year ended 31 March 2024 Dr Sherwood gifted shares to the Foundation which had a market value of £670,599 at the time of transfer
Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion. Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.
		Dr Sherwood's expendable endowment fund was used for the grants made duringtheyear and for costs incurred

		Dr Sherwood's expendable endowment fund was used for the grants made duringtheyear and for costs incurred

CC17 (E l)

01/13/2026

Within the income items above the following items are material: In the year ended 31 March 2025 Dr Sherwood made the (please disclose the nature, amount and any prior year following gifts to the Foundation (1) a gift of shares which had a amounts) market value of £533,693 at the time of transfer (2) a cash gift of £750,000 which qualified for gift aid of £187,500

CC17 (E l)

01/13/2026

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Government grant 1 Government grant 2 Government grant 3 Other Government grant 1 Government grant 2 Government grant 3 Other *Please provide details of any* *unfulfilled conditions and other* *contingencies attaching to grants that* *have been recognised in income.* *Please give details of other forms of* *government assistance from which* *the charity has directly benefited.*	Description This year £	Description This year £	Description This year £
			-
			-
			-
			-
	Total Description		-
			Last year £
			-
			-
			-
			-
	Total - Thisyear Lastyear		-

	Thisyear Lastyear

CC17a (Excel)

01/13/2026

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Seconded staff Use of property Other	This year Last year £ £	This year Last year £ £
	-	-
	-	-
	-	-
	-	-

	Lastyear
Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.
Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.

CC17a (Excel)

01/13/2026

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Analysis Expenditure on raising funds:	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds
Incurred seeking donations	-	-	-	-	-	-	-	-
Incurred seeking legacies	-	-	-	-	-	-	-	-
Incurred seeking grants	-	-	-	-				-
Operating membership schemes and social lotteries	-	-	-	-				-
Staging fundraising events	-	-	-	-				-
Fundraising agents	-	-	-	-				-
Operating charity shops	-	-	-	-				-
Operating a trading company undertaking non-charitable trading activity	-	-	-	-				-
Advertising, marketing, direct mail and publicity	-	-	-	-	-	-	-	-
Start up costs incurred in generating new source of future income	-	-	-	-	-	-	-	-
Database development costs	-	-	-	-	-	-	-	-
Other trading activities	-	-	-	-				-
Investment management costs:	-	-	-	-				-
Portfolio management costs	-	-	-	-	-	-	-	-
Cost of obtaining investment advice	-	-	-	-	-	-	-	-
Investment administration costs	-	-	-	-	-	-	-	-
Intellectual property licencing costs	-	-	-	-	-	-	-	-
Rent collection, property repairs and maintenance charges	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total expenditure on raising funds	-	-	-	-	-	-	-	-
Expenditure on charitable activities:
Grants and donationspaid out	338,731	-	-	338,731	101,250	-	-	101,250
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total expenditure on charitable activities	338,731	-	-	338,731	101,250	-	-	101,250
Separate material item of expense
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-
Other
Bank fees	-	-	18	18	-	-	142	142
Independent examiner's fees	510	-	-	510	480	-	-	480
HMRCpenalty	100	-	-	100	-	-	-	-
		-	-	-	-	-	-	-
Total other expenditure TOTAL EXPENDITURE	610	-	18	628	480	-	142	622
	339,341	-	18	339,359	101,730	-	142	101,872

Other information:

CC17a (Excel)

01/13/2026

Analysis of expenditure on charitable activities

	Thisyear	Thisyear	Thisyear	Thisyear	Lastyear	Lastyear	Lastyear	Lastyear
Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	Activities undertaken directly	Grant funding of activities	Support Costs	Total last year
	£	£	£	£	£	£	£	£
Grants to UK recipients	-	269,400	-	269,400	-	101,250	-	101,250
Grants to overseas recipients	-	69,331	-	69,331	-	-	-	-
Other	-	-	-	-	-	-	-	-
Total	-	338,731	-	338,731	-	101,250	-	101,250

CC17a (Excel)

01/13/2026

Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Description	This year Last year £ £	This year Last year £ £
	-	-

	-	-
	-	-
	-	-

	-	-
s	-	-

CC17a (Excel)

01/13/2026

Section C Notes to the accounts

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

		Amount received	Amount received	Amountpaid out	Amountpaid out	Balance held atperiod end	Balance held atperiod end
Description/name of party	Related party (Yes or No)	Thisyear	Lastyear	Thisyear	Lastyear	Thisyear	Lastyear
		£	£	£	£	£	£
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
Total		-	-	-	-	-	-

8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.

Description/name of party	Balance held atperiod end	Balance held atperiod end
	Thisyear	Lastyear
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

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Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

This year

This year
Support cost (examples)	Raising funds	Activity 1	Activity 2	Activity 3	Grand total	Basis of allocation
	£	£	£	£	£	(Describe method)
Governance	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

Last year

Last year
Support cost (examples)	Raising funds	Activity 1	Activity 2	Activity 3	Grand total	Basis of allocation
	£	£	£	£	£	(Describe method)
Governance	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

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01/13/2026

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner	This year £	Last year £
	510	480
	-	-
	-	-
	-	-

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01/13/2026

Section C Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees.

11.1 Staff Costs

Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits Total staff costs This year:	This year £	Last year £
	-	-
	-	-

	-	-
	-	-

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

Band	Number of employees	Number of employees
	This year -	Last year -
£60,000 to £69,999
£70,000 to £79,999	-	-
£80,000 to £89,999	-	-
£90,000 to £99,999	-	-
£100,000 to £109,999	-	-

Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity. For specific amounts paid to trustees, see Note 28.
	Thisyear	Lastyear
	£	£
	-	-

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11.2 Average head count in the year The parts of the charity in which the employees work

	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	-	-
Governance	-	-
Other	-	-
Total	-	-

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the payment

This year Last year

Please state the legal authority or reason for making the payment

This year Last year

Please state the amount of the payment (or value of any waiver of a right to an asset)	Thisyear	Lastyear
	£ -	£ -

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11.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

Total amount of payment The extent of redundancy funding at the balance sheet date The nature of the payment (cash, asset etc.) Please state the accounting policy for any redundancy or termination payments	Thisyear	Lastyear
	£ -	£ -



	Thisyear	Lastyear
	£ -	£ -

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01/13/2026

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.	Thisyear	Lastyear
	£ -	£
		-

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.

Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details

Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details

CC17a (Excel)

01/13/2026

Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

This year:

13.1 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs	Total
			£	£
Support of Science	73,150.00	-	Nil	73,150.00
Support of the Arts	265,581.00	-	Nil	265,581.00
Support of Education	-	-	Nil	-
	-	-	-	-
*Total*	338,731	-	Nil	338,731

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

*My charity has made grants to particular institutions that are material in the* *context of its grantmaking. Details of the institution supported, purpose of the* *grant and total paid to each institution is available on the charity's web site.*		*Please provide* *details of charity's* *URL.*
	No	*Provide details* *below*

Names of institution		Total amount of grantspaid £
RBG Kew		131,250
Oxford Philharmonic Trust		30,000
Oxford University - for Oxford Botanic Garden		25,000
The Natural History Museum		25,000
Ashmolean Museum		25,000
UK Friends of Cape Town Opera		20,000
Friends of the Arderne Gardens		20,000
American Society of Botanical Artists		19,331
Chelsea Physic Garden Company		18,150
Association of Botanical Artists		15,000
DAK International Network Ltd		10,000
*Total grants to institutions in reporting period* *Other unanalysed grants* *TOTAL GRANTS PAID*		338,731
		-
		338,731

CC17a (Excel)

01/13/2026

Last year:

13.3 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs £	Total £
Support of Science	-	-	Nil	-
Support of the Arts	101,250.00	-	Nil	101,250.00
Support of Education	-	-	Nil	-
	-	-	-	-
*Total*	101,250	-	-	101,250

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.4 Grants made to institutions

My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site.

Please provide details of charity's URL. Provide details No below

Names of institution	Purpose	Total amount of grantspaid £
RBG Kew		61,250
Oxford Philharmonic Trust		30,000
Association of Botanical Artists		10,000






		-
*Total grants to institutions in reporting period* *Other unanalysed grants* *TOTAL GRANTS PAID*		101,250
		-
		101,250

CC17a (Excel)

01/13/2026

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

£ Freehold land & buildings	£ Other land & buildings	£ Plant, machinery and motor vehicles	£ Fixtures, fittings and equipment	Total £
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

SL or RB (Straight Line or Reducing Balance)	SL or RB	SL or RB	SL or RB	SL or RB


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-

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01/13/2026

14.4 Impairment

This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

14.5 Revaluation *If an accounting policy of revaluation is adopted, please provide:* *the effective date of the revaluation* *the name of independent valuer, if applicable* *the methods applied and significant assumptions* *the carrying amount that would have been recognised had the assets been* *carried under the cost model.*	This year Last year	This year Last year



	-	-

14.6 Other disclosures

*(i) Please state the amount of borrowing costs, if any, capitalised in the construction of* *tangible fixed assets and the capitalisation rate used.* *(ii) Please provide the amount of contractual commitments for the acquisition of tangible* *fixed assets.* *(iii) Details of the existence and carrying amounts of property, plant and* *equipment to which the charity has restricted title or that are pledged as security* *for liabilities.*	Thisyear	Lastyear
	£	£
	-	-
	-	-

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

CC17a (Excel)

01/13/2026

Section C Notes to the accounts (cont)

Note 15 Intangible assets

Please complete this note if the charity has any intangible assets

15.1 Cost or valuation

£ Research & development	£ Patents and trademarks	Other £	Total £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

15.2 Amortisation and impairments

SL or RB	SL or RB	SL or RB	SL or RB

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
-	-	-	-
-	-	-	-

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates

Policies for the recognition of any capital development

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01/13/2026

15.5 Impairment

This year: Last year: 15.6 Revaluation *If an accounting policy of revaluation is adopted, please provide:* This year Last year *the effective date of the revaluation* *the name of independent valuer, if applicable* *the methods applied* 15.7 Other disclosures *Please provide a description of the events and* *circumstances that led to the recognition or reversal of an* *impairment loss.* *Please provide a description of the events and* *circumstances that led to the recognition or reversal of an* *impairment loss.* *the carrying amount that would have been recognised had* *the assets been carried under the cost model.* *(i) If your intangible asset was acquired by way of grant,* *provide value on initial recognition and carrying amount of* *the asset.* *(ii) Details of the carrying amounts of any intangible* *assets to which the charity has restricted title or that are* *pledged as security for liabilities.* *(iii) Please provide the amount of contractual* *commitments for the acquisition of intangible assets.* *(iv) State the amount of research and development* *expenditure recognised as expenditure in the year.* *(v) Please detail the headings in the SOFA in which a* *charge for amortisation of intangible assets is included.* *(vi) For any material intangible assets, please provide a* *description, its carrying amount and any remaining* *amortisation period.*



	This year	Last year

* The "transfers" row is for movements between fixed asset categories.

CC17a (Excel)

01/13/2026

Section C Notes to the accounts (cont)

Note 16 Heritage assets

Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

Thisyear	Thisyear	Thisyear	Lastyear	Lastyear	Lastyear


Total £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Heritage asset 1 Heritage asset 2 Heritage asset 3 Heritage asset 4
					Straight Line ("SL") or Reducing Balance ~~(~~"~~RB~~"~~)~~

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
-	-	-	-	-
-	-	-	-	-

CC17a (Excel)

01/13/2026

16.5 Impairment

This year

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

Last year

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

16.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation

This year Last year

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

£ At valuation Group A	£ At cost Group B	Total £
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-

16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)

(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets. (iii) Disclose information that is helpful in assessing the value of heritage assets.	This year	Last year

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(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.

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16.9 Five year summary of heritage assets transactions

	2015	2014	2013	2012	2011
	£	£	£	£	£
Purchases Group A Group B Group C Other Donations Group A Group B Group C Other Total additions Charge for impairment Group A Group B Group C Other Total charge for impairment Disposals Group A - carrying amount Group B - carrying amount Group C Other Total disposals
	-	-	-	-	-
	-	-	-	-	-
	-
	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

CC17a (Excel)

01/13/2026

Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Cash & cash equivalents	Listed investments	Investment properties	Social investments	Other	Total
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-

*Please specify additions resulting from acquisitions through business combinations, if any.

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

This year: Analysis of investments

Analysis of investments Cash or cash equivalents Listed investments Investment properties Social investments Total Grand total (Fair value at year end+Cost less impairment) Other investments
	Fair value at year end	Cost less impairment
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-

Last year: Analysis of investments

Cash or cash equivalents Listed investments

Investment properties Social investments

Other investments

Total

Grand total (Fair value at year end+Cost less impairment)


Fair value at year end	Cost less impairment
£	£
-	-
-	-
-	-
-	-
-	-
-	-
-

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01/13/2026

17.3 If your charity holds investment properties, please complete the following note:

(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements	Thisyear	Lastyear

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

Analysis of current asset investments	This year		Last year
	£		£
Cash or cash equivalents		-		-
Listed investments				-
Investment properties		-		-
Social investments		-		-
Other investments		-		-
Total		-		-
17.5 Guarantees

17.5 Guarantees
	Thisyear	Lastyear
Please provide details and amount of any guarantee made to
or on behalf of a third party
Name of the entity or entities benefitting from those
guarantees
Please explain how the guarantee furthers the charity's aims

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01/13/2026

17.6 Concessionary loans

17.6 Concessionary loans
Amounts payable within 1 year Amounts payable after more than 1 year Amounts receivable within 1 year Amounts receivable after more than 1 year 17.7 Additional information *Amount of concessionary loans made (Multiple* loans made may be disclosed in aggregate provided that such aggregation does not obsure significant** information). *Amount of concessionary loans received(Multiple* loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information). Terms and conditions eg interest rate, security provided Value of any concessionary loans which have been committed but not taken up at the reporting date Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk. For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique. Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.**	*Description*	This year £	Last year £
		-	-
		-	-
		-	-
		-	-
	*Total*	-	-

	*Description*	This year £	Last year £
		-	-
		-	-
		-	-
	*Total*	-	-

	This year	Last year







	Thisyear	Lastyear

CC17a (Excel)

01/13/2026

Section C Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

activities.
Stock Donated goods For resale For resale £ £ £ £ £ Charitable activities: *Opening* - - - - - *Added in period* - - - - - *Expensed in period* - - - - - *Impaired* - - - - - *Closing* - - - - - Other trading activities: *Opening* - - - - - *Added in period* - - - - - *Expensed in period* - - - - - *Impaired* - - - - - *Closing* - - - - - Other: *Opening* - - - - - *Added in period* - - - - - *Expensed in period* - - - - - *Impaired* - - - - - *Closing* - - - - - Total this year - - - - - *Total previous year* - - - - - This year Last year £ £ Work in progress For distribution For distribution 18.2 Please specify the carrying amount of any stocks pledged as security for liabilities	Stock		Donated goods		Work in progress
	For distribution	For resale	For distribution	For resale
	£	£	£	£	£

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

		This year		Last year
		£		£

CC17a (Excel)

01/13/2026

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

Total

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

01/13/2026

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
480	-	519	-
-	-	-	-
-	-	-	-
480	-	519	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

*Please explain the reasons why income is deferred.* *Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	Thisyear	Lastyear	Lastyear


		This year £	Last year £
		-	-
		-	-
		-	-
		-	-

CC17a (Excel)

01/13/2026

Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Movements in recognised provisions and funding commitment during the period

Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period 21.2 Please provide: Thisyear Thisyear - a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement. 21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified). 21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-
	Lastyear



Thisyear	Lastyear

CC17a (Excel)

01/13/2026

Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

This year Last year 22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.

CC17a (Excel)

01/13/2026

Section C Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.

This year

This year
Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect

Last year

Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

This year

Description of item Estimate of financial effect Last year Description of item Estimate of financial effect

23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:

This year Last year

Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement

Where it is not practical to make one or more of these disclosures, please state this fact

CC17a (Excel)

01/13/2026

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other Total
	This year £	Last year £
	-	-
	-	-
	2,160,515	1,001,554
	-	-
	2,160,515	1,001,554

CC17a (Excel)

01/13/2026

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

This year Last year 25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity The charity has received in-specie gift of risk (the risk of not being able to meet short term The charity has received in-specie gift of shares from Dr Sherwood. To minimise market shares from Dr Sherwood. To minimise financial demands) and market risk (the risk that risk the trustees hold these investments for the market risk the trustees hold these the value of an investment will fall due to changes investments for the short term only. The short term only. The shares gifted by Dr in the market) arising from financial instruments to shares gifted by Dr Sherwood were sold Sherwood were sold during the financial year. which the charity is exposed at the end of the during the financial year. reporting period and explain how the charity manages those risks.

25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

CC17a (Excel)

01/13/2026

Section C Notes to the accounts (cont)

Note 26 Events after the end of the reporting period

Thisyear Lastyear *Please complete this note events (not requiring adjustment to the accounts)* *have occurred after the end of the reporting period but before the accounts* *are authorised which relate to conditions that arose after the end of the* *reporting period* Please provide details of the nature of the event Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made	Thisyear Lastyear *Please complete this note events (not requiring adjustment to the accounts)* *have occurred after the end of the reporting period but before the accounts* *are authorised which relate to conditions that arose after the end of the* *reporting period* Please provide details of the nature of the event Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made	Thisyear Lastyear *Please complete this note events (not requiring adjustment to the accounts)* *have occurred after the end of the reporting period but before the accounts* *are authorised which relate to conditions that arose after the end of the* *reporting period* Please provide details of the nature of the event Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made

CC17a (Excel)

01/13/2026

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	£ Fund balances brought forward	Income £	Expenditure £	Transfers £	£ Gains and losses	£ Fund balances carried forward
Dr ShirleySherwood	EE		1,001,035	1,503,801	- 18	- 339,341	- 5,472	2,160,005
Unrestricted income	UR		-	339,341	- 339,341	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			1,001,035	1,843,142	- 339,359	- 339,341	- 5,472	2,160,005

CC17a (Excel)

01/13/2026

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	£ Fund balances brought forward	Income £	Expenditure £	Transfers £	£ Gains and losses	£ Fund balances carried forward
Dr ShirleySherwood	EE		422,477	677,542	- 142	- 101,730	2,888	1,001,035
Unrestricted income	UR		-	101,730	- 101,730	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			422,477	779,272	- 101,872	- 101,730	2,888	1,001,035

CC17a (Excel)

01/13/2026

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

This year

Thisyear
	Reason for transfer and where endowment is converted to income, legal power for its conversion	Amount
Between unrestricted and restricted funds
Between endowment and restricted funds
Between endowment and unrestricted funds	To make funds available for making grants to the organisations that the Foundation supports. A letter from Dr Shirley Sherwood dated 14th January 2022 confirms that the donations she makes to the The James and Shirley Sherwood Foundation should be used to set up an expendable endowment.

Last year

Lastyear
	Reason for transfer and where endowment is converted to income, legal power for its conversion	Amount
Between unrestricted and restricted funds
Between endowment and restricted funds
Between endowment and unrestricted funds	To make funds available to the Foundation. A letter from Dr Shirley Sherwood dated 14th January 2022 confirms that the donations she makes to the The James and Shirley Sherwood Foundation should be used to set up an expendable endowment.

27.4 Designated funds

This year

Planned use Purpose of the designation Amount

Last year

Planned use Purpose of the designation Amount

CC17a (Excel)

01/13/2026

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

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In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
£	£	£	£	£
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
£	£		£	£
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

CC17a (Excel)

01/13/2026

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

*enter "False".*
No trustee expenses have been incurred (True or False)		1

Type of expenses reimbursed	This year	Last year
	£	£
Travel	-	-
Subsistence	-	-
Accommodation	-	-
Other (please specify):	-	-
	-	-
TOTAL	-	-

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

There have been no related party transactions in the reporting period (True or False)

Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
£	£	£	£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

01/13/2026

Last year

There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	1

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
			£	£	£	£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

01/13/2026

Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

CC17a (Excel)

01/13/2026

Independ•nl •x8mlnerfs report tolhelruglees ofThe James &Shiey Shenvovd Foundation Charii8bl• Ineorpor•t•d Oryanl8ation (th• CIOI I rèport on the attach8dfin8ncial stsments 0ftsclO fortheyear ended 31 M&rch 2025. Ro•PO¢tlve r••pOnslbSuO9 oltnMt•OSWMt nIn•T The ¢haFty'8 trusttre8 are respOnble10rlhe prep8r8tion of the Accounts. The chartVstfustee8 considerlhat an audit is noi required lor thisyear urbder section 144of the Charities Act 2011 (the Charities Aetl¥nd lh an Independemexaminicffj is n¢&tsd. Having Satisfied myself thatthe charty is not $ubJÈct to audit urtdèrcompany18wand is eligible for indapandentexamination. IT is myfeywJnsits"iityto". ex3mine ttlo 8¢¢OUnts under section 145olihe Charities Act, to tollow Ihe procedures laid d¢wm in thegeneral Lhrect40ns gwen bythe Charity Commission under se¢ti(bn 14515lb of the Chaiities Act, and to state whether pgnicuiar matte13 hwe come 10 my8ttentiM. Basls af ind•p•nd•nt•x•mlnof¥ giat•mgnt Myexamlnation was carriÈd out in 8ecordance wlth general Dwections gwen bythe Charity Commission. An wmin&tn inclufles e re4fiew otthe accDuntingrecords kept bythe ch8irty ond a tomp8rison ol the hccountswth those records. It ai80 consideralion ol any unusual ftems or disclosure¥ in tht 8¢¢ovnts and Soeki explanations from the trustees concefning any such mattels. The procèdures uThjertak do not provide all the e¥Klencethat would be required in an audit and consequently no opinion is gwen 8stoWlhert accourrts Psent a'true and faif ¥lew' and the reportis irmilod to those matters setoth in the siatement beknv. Indepondontox1n&831•lOrn•nt Sincethe CIO'S gross income exceeded t250.(XK)yL)uraxaminor must be a m8mtser of a trjody IlstÈd In sectKJn 145 of the ChariiiesAct. l ¢onfimi Ihar i am qualffjied to undertake the ex8min8tion because l am a memb8r of Ihg Asswiation ol Chartere(I Cenified Accountant5 %thich is on8 ofthè li8ted bodies. In connection ¥th my 8x8inination. no matter hascome to attention which giv08 m8c8U88 to believeihat: the accounling word8were ntst keptin accordance with Sec0 130ofthe Charities Aci: or the accounts did not 8ceord th8 accounting record5: or the accounts did not comply ith ihe applicable requireentS concemingthe form and content ol accounts set out in itte Charrties Il£count3and Reportsl Regui8tions 2008 other Ihan any reqU1reffnt that the accourrts gw¢ a Irue an(J f8irvieW lch Is rt a matter considered as part otan irKlepenikntexamination: Ihe accounts hav8 not boen prepared in accordance 4%ith the methods and prlnclplès of th8 St8tement of R¢¢ommended Ftice for accounting arKI fewjrtingby Charities (applicable to charr¢ies prepawingtheir accounis in accor(JancevMih FRS 1021.

I have come across no other matters inconnection %Mththeexamination to wtFich attention snoulcj be drgwn in this report in or(lerto enable a proper undei$tandin8 of the accounts to be reache(J. Frances8r8idford, FCG Dauman & Co Ltd. 9 Station Por•Jg. UxDrirJge Road. Ealin8 Common. Lornjon. W53LO Date: 22 Decerrt>er 2025

| CHARITY COMAIISSION FOR ENGLAND ANO WALES 1194842 Annual accounts for the 01104r2024 3110312025 Section A Statement of financial activities Prlty y•r livity fund¥ J• fvnds To¢1 fund• In¢omlng $0¢5 (Note Jl F01 F02 F03 F04 F05 1.471.193 1.471 193 670.SS9 339 341 339.341 339.341 1.164.460 Tofal Rosourc•s •xp•nd•d (Noie 01 877,542 338 731 101 250 sio 610 339.341 628 339.359 622 101.872 S12 18 Net In¢om¢llexpendituTrl beforn inv•sim•ni gainslllossesl S13 1.164.442 5.472 1.158.970 1.164.442 575,670 2.888 578.558 Net incomellexpenditUf•l Extraordinary rterns Tranders bet*wn other rncognlsed yinsll¢o48e51: 515 1,158,970 510 817 $1• hlet mvemont In funds 1 158970 1.158970 578 558 Totalfvn¢5 1.001 035 2.160.005 1.Wl.035 2.160.005 422,477 1001035 Total fiinds ufti•d forw•rd

Section B Balance sheet Restrlcted Unrp3trlcted income Endowment Total th1• funds funds funds year Total last year Fixed assets Ir)tangible assets Tangible assets Horitage assets Invostmonts F01 F02 F03 F04 F05 (Note 15) (Note 14) (Note 161 (Noto 171 Totsl fixed assets Current assets Sto¢ks (Note 18) Debtors {Note 19) Investments (Note 17.41 Cash at bank and In hand (Note 24) Total cufftnt assets 810 510 2.160.(K)5 2.160.(K)S 2.160,515 2,160,515 1,001,554 1,001,554 510 Creditor8: amounts falllng due within one year (Noto 20) 510 510 519 Net current assetslfllalitieSj 812 2,160,fy)5 2.160.fy)5 1.001,035 Total assets less curyvnt liabilitles 813 2,160,W5 2.160,CrfJ5 1,001,035 Creditors: amounts falling due after one year (Note 20) Provisions for liabiliti•s 814 815 Total net assets or Ilabllftles B16 2,160.WS 2.160.1XJ5 1.001.035 Funds of the Charity Endowmfrnt funds (Note 271 Restricted incorne funds (Note 27) Unrestricted funds Revaluation reserve 817 2,160,005 2,160.CM)5 1.001.035 818 B19 Total funds w21 2,160,1)J5 2,160,005 1.001.035 Signed by one or trustees on beh8ff of all the trustee5 Dal& of approval ddlmml SNJnature Print Name CC17a (Excell 13101r2026