Charity registration number 1196093
KEW NEIGHBOURHOOD ASSOCIATION
ANNUAL REPORT AND VNAUDITED FINANCIALSTATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

KEW NEIGHBOURHOOD ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
K Gillan-Thomgs
C LangTley
C J Weath¢rill
M Ke¢nc (D¢puty Chairperson)
M J Cross
Abhi5h¢k Mohanty
Sergio Castedo
{Appoint¢d 8 May 2025}
{Appointed 8 May 2025)
Chairperson
K Gillan-Thomas
Charity number
119609J
Principal address
Si Luke's House
270 Sandycombe Road
Richmond
Surrey
United Kingdom
TW9 3NP
Independent examiner
David Howard Chartered Accountants
I Park Road
Hampton Wick
Kingston Upon Thames
Surrey
KTI 4AS

KEW NEIGHBOURHOOD ASSOCIATION
CONTENTS
Page
Trust¢¢s rcwrt
Independent examiner's report
Statement of financial aetivities
Balance sheet
Notss to the financial statements
10-20

KEW NEIGHBOURHOOD ASSOCIATION
TRUSTEES REPORT
FOR THE YEAR ENDED JO SEPTEMBER 2025
Thc Trustc¢s prcscnt thcir annual r¢port and financial stat¢rn¢nts for the ycar ¢nd¢d 30 Sept¢mb¢r 20?5.
The fiiiancial statements havc been pr¢par¢d in accordanc¢ with the accoiinting policies S¢t out in not¢ I, to
the finaiicial statements and compl>, with the Charity's governing document, the Chariiies Act 2011 and
"Accounting alld Reporting b), Charities.. Stat¢m¢nt of Recomm¢nd¢d Practic¢ applicable to chariti¢s
preparing their accounts in accordance with the Financial Reporting Staiidard applicable in the UK and
Republic of Ireland (FRS 102)" leffeciive l January 20191.
Objeetives and activities
Kew Neighbourhood Association (KNA}, is a local charity that provides support 10 older people and those
with limited mobility in the area of Kew, within the London Borough of Richmond upon Thames.
KNA'S mission is to reach. support and connect older people, and adults with limited mobility. in Kew, to
¢t￿ble their independence aiid quality of life.
Our work ovcr the past financial year (¢nding JO S¢pt¢mber 2025), has continued to ¢nsur¢ M'e ar¢ a core part
of the local communitv. Across the year we have continued to provide and develop our main services to
supt)ort our neighbnur5 in K¢w.' driving to mcdical appointments and social artivit1¢5, coinpanion8hip,
gardening and shopping- whilst supplementing these with our tea box deliveries, volunteer and client parties,
and companioi)ship calls at Christma5. Throughoiit our work, we arc d¢v¢loping Social connection. with
evervone involved in the charity building new and deeper relationships, contributing to the bigger communiry,
of which w¢ are a part.
Our model has not changed significantly over the past year. We r¢main a local charity d¢livcring s¢rvic¢s
enabled by the goodwill. generosity, and Lommitnient of our 120 volunteers who, supwrted by our small staff
team. ensure we arc able to provide a friendly and reliable service to our clients.
Our year in numbers
KNA wclcomed l ) n¢w voluntccrs and 13 ncw clicnts in this financial year.
Table I: Number of active tlients and volunteers at year end eompared to the previous year
Financial Year 23-24
Financial Year 2&25
/0 ehange year on year
umber of clients
15
206
/D decrease
umber of volunteers
149
121>
19 /D decrease
B. Includes onlj cliEFlts and Vol￿nIgerS m.ho ￿ed orprovidEd the services in Each VEar

KEW NEIGHBOURHOOD ASSOCIATION
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED JO SEPTEMBER 2025
Table 2: Nurnber of jobs delivered ocross our services Compared to the previous year
ur Services
Financial year 23-24
Financial year 24-25
/￿ chaThge year year
Driving jobs
,008
1,-582
l 0/0 decrease 111
ompanionship
relationships (at least
onths
during each
ear)
24
/0 d¢cr¢ase
ompanionship visits
1.010
99
l 0/0 decrease 111
hopping trips
519
15010 incrcasc
'ardening jobs
52
120/0 decrease (Jl
ea boxes delivered
Party Tca Box - 24
Party T¢a Box- 37
40/0 increase
hristmas Tea Box - 195
hri5tmas Tca Box- 202
O/y incrcasc
hrigtmas
mpanionship visits
alls
167/0 increase
l This figure has a history of fluctuation, depending on the number of high use current clients in any given
year.
This figure includes home visits as w'ell as a smaller number of other companionship interactions including
hospital visits, phone calls and cxcursions. Note that in July 2024 wc introduced a new method of counting
and rewrting on companionship activities. replacing a previous method with included a degree of estimation.
W¢ are therefor¢ ¢oiifid¢nt that tli¢ figiir¢s for 2024-25 repre8¢nt a nior¢ accurat¢ pi¢tur¢ of activity than
previously. but we cannot be certain how much of the appareni deci'ease in activity is real, or due to this
improved approach to monitoring.
3AII requested gardening jobs were fulfilled this year, hence this decrease reflects a rediiction in the number of
requests.
Public benEfil
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities
the Charity should undertake.

KEW NEIGHBOURHOOD ASSOCIATION
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED JO SEPTEMBER 2025
Achievements and performance
KNA has a number of both formal and informal Tn¢chanisms to ¢nsurc w¢ understand th¢ impact of our work,
and potential changes we may want to make to adapt to changing needs. The most fornial Inechanism is our
bi-annual survey, for which reported results in last year's annuai report, and ar¢ prcparing to run again in
the coming financial year.
We have, as ever, been listeninL to both our clients aiid volunteers
botli through the relationships that they
build with each other, our otTice volunteers and our staff team- and through more specific effons. As we head
towards oiir 50th anniversary, we liave been particularly seekingF stories froin both client5 and volunteers to
better understand the value that KNA brings and their motivation for engaging with us. During an interview in
April, one of KNA'S clients said, 'KNA has truly made a difference to my life. Knowing they're there means
so much., During a phone call to check in with a KNA Companionship Volunteer. whose beneficiary had
receiitly p955ed away, KNA'5 volunteer shared how she had continiied to visit her ¢ompanion in hospital,
including taking in a photo of her clients deceased husband. so he could be by her side when no one else was
ncar-by to visit.
Highlights from the p05t year
While the majority of our services are delivered throughout the year. there are a few highlight events and
moments to celebrate..
In late 20?4 we m.ere kindly nomiiiated for the King's Aivard for Voluntary Service. As part of the asse551nent
process, in January we ivere delighted to host (Jillian Norton, OBE DL (Representative Deputy Lieutenant for
the London Borough of Richmond upon Thames) ￿h0 spent the day with us meetlllg a number of voluntccrs
and clieiits. We're grateful to Gillian and all those ￿,hO have contributed to this process for KNA. While
ultimately KNA was not successful in the nomination the assessment process has been an affirming one for
KNA, and we are delighted that, as a result ol- this process, two loi)gstanding volunteers and their guests will
be able to attend a royai garden party in 2026. in recognition of iheir contribution.
In early 2025 Carol WebsteT was noininatcd for a Community H¢rocs Award in r¢cogTnition of h¢T OUt%tanding
dedication as a Kew Neighknurhood Association volunteer over the past 5 years. Her nomination highlighted
the depth of her care and the impact of her support on one individual's abilitv to remain independent in later
life. We are delighied io celebrate Carol's contribution to our work. and know that hers is one story among
many ivithin our dedicated volunteer team. You can read more here.. lill
.Iik knia-iii-action.:'CLirol-
vtbsler...
Our annual Client Summer Party (July), and Christmas Volunteer Party (December) were a great success, and
wc would likc to thank all who contributcd.
Our Director, Abi Palnier. joined the Future Leader5 2415 eohort, a career development pro&Tramme run jointly
by Richmond CVS, ACEVO, Clear Thinking Consultsncy and supported by The Richmond Foundation.
At th¢ AGM in Maj., we c¢l¢brated our work ov¢r th¢ pr¢vious financial y¢ar. and w¢l¢omed R¢v¢r¢nd Canon
Dr Giles Fraser (Vicar of St Anne's Kew), to share his reflections on the nature of community.
During the spring and summer of 2025, the trustees worked with Manita Khuller from The Cranfield Trust. to
help KNA develop the articulation of its strateLy and plans.
During the year we enjoyed hosting a stall at a number of local events, including Kew Sparkle (December),
Keiv Fete (June) and Kew Village Market (October). We also benefilled from donations from The Good Wine
Shop for mone), raised from bag purchases, a donation for tilming taking place in Kew and a £10,000 bequest
from KNA client. George Lewis.

KEW NEIGHBOURHOOD ASSOCIATION
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED JO SEPTEMBER 2025
Our partners and supporters
KNA work5 closely with a rE￿￿Te of partneTS to deliver our missioii. In this year we continued our partnership
with The People Hive, based in Twickenham, who connect adults with learning disability ￿1th their
coiiiinunity. Their team have helped deliver leaflets spreading the word about our services to people across
Keiv.
Over the winter montlis, KNA piloted a partnersliip with the Chatt), Café scheme: hosting a chatty café offcr in
Kew at tlie South Street Café in Nortll Sheen ReL on Monday inorninLTs, as a means of providin¥F a different
space for people to connect. We want to thank South Street Café for hosting us in this initiative, and for the
voluiiteer5 who hosted those sessions for us. Due to low attendance, Ive have decided not to continiie this
pilot. and are turning our attention to support other local initiatives. In particular. we have been delighted to
ttend, aiid share food with gTroups of our statl. and volunteers at a iiumber of the Avenue Club Lunches. These
have been a wonderful opportunity to break bread iogether and build relationships outside of our formal
scrvice offer.
We have also continued to work closely with Kew Community Trust and the Avenue Club, provide such
an array of social and recreational activities that support the wellbeing of our clients, and thank KCT for
providinLT jn-kind support throii&Th the venue for our quarterly board ineetin¥ and client summer party.
We also want to acknowledge the support we receive froin a number of different gources.. Richmond
Foundation (previously Richmond Parish Lands Charity) for their ongoing financial support,. Age Concern
Richmond through their co-ordination of the Comniunity Independent Living Scheme {CILS) contract, and
the broader cohort of neighbourhood care groups in Richmond for their peer 5UPPOrt and advice, as well as
Richinond CVS.
We also benefit from a number of Kew-based community initiatives that suprM)rt us to Ly)th raise funds and our
local profile, iii particular: Kel￿ VillagTe Market, Kew Fete, and Kew Sparkle, as well as a number of local
businesses. particularly The Good Wine Shop, Pot Pourri and Maids of Honour in Kem,. We also have
bcncfitted from the geiierosity of the local churches, particularly St Anne's, and Livewell ill Kew, providing
venues for meetings and events. We would like to note our sadness at the closure of the Livewell venue during
this year, which provided a fantastically welcoming community space.
Most importantly, ￿'e waiit to ackiiowledgFe and thank our amazing volunteers wlio enable us to deliver our
work
everyone from the Office Volunteer team providing a friendly welcome and efficient service in
scheduling jobs, to our drivers and companions, shoppers and gardeners who provide a cheerful, reliable and
supwrtive service to our clients. as well as everyone who has helped deliver cards. tea boxes and helped out at
events. Oiir trustees are also part of the volunteer team, and M".e woiild like to acknowledge the contributions
of those who have s(epped down in this tinancial year.. Sharon La Ronde (previous Vice Chair):. Margaret de
Fonblanque and to welcome our new Trustees elected at the AGM in May 25- Abhishek Mohanty, Sergio
Cagtedo: and to Fiona O-Farrell who joined in Jul!, 25.
Finallv. the trustees would like to acknowledge the contributions of our staff who do so much to enable KNA
to continue to deliver its mission, and we are gTlad to be enterinbT the new financial yeaT Wlth a full and stable
staff team.

KEW NEIGHBOURHOOD ASSOCIATION
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED JO SEPTEMBER 2025
Looking ahead
As we enter the neiv financial year, we are starting to plan in earnest for KNA's 50th anniversary, which we
will celebrate in 2027. Tliis will be a magnilicei)t niilestoi)e for the organisatioi), representing the liard ￿'Ork,
generosity and community spirit that thrives in Kew.
This coming year will also, by necessity, have a strong focus on fundraising as we aim to implement some of
the plans developed through our Strategy work with Cranfield Trnst. ￿'e are particularly aiining to have a
greater focus on regular income from individual supporters in Kew, as well as diversifying our income from
trust5 aiid foundation8. We beli¢v¢ thi8 is th¢ b¢5t way to a¢hi¢vc stability for th¢ organi￿atiOn, and ensure w¢
can enter our Soth year in a healthy pisition.
Most importantly. we will continue to focus our efforts to make sure that everyone within Kew who might
b¢n¢fit froTll our scrvic¢s knows about Us and can acccs5 our s¢rvi¢cs, M".hilst also building our volunt¢¢ring
offer to ensure it is flexible. sutriciently supported and provides an enriching way to connect with neighbours
in th¢ local community.
Financial review
These accounts r¢pr¢s¢nt th¢ results for the charity for the ycar ¢nding ioth S¢ptcmber 2025. Diiring th¢
period the charity had income resources of £58,017 (2024 £60.4291 and a total expenditure of £80.i14 {2024
£77,991). As shown in th¢ statement of financial activiti¢s, tli¢ 1055 on revaluation and disposal of investments
ainounted to £4.277 {2024.' gain of £12.8751 resulting in a loss of £26,574 {2024 loss of £4.6871.
Reserves policy
The Trustees have decided that such unrestricted funds not committed in tangible fixed assets should not fall
below the level of twelve months operational expenditure.
Structurey governance and management
The Trustees who served during the year and up to the date of signature of the financial statements were..
K Gillan-Thom&8
C Langley
C J Weatherill
M de Fonblanque
M Keene (Depury Chairperson}
M J Cross
S La Ronde
Abhishek Mohanty
Sergio Castedo
(Resigned 8 May 2025)
(Resigned 31 December 2024)
(Appointed 8 May 2025)
(Appointed 8 May 2025)
R¥cruiiMeni ofrtd appoinimeni of iruslees
KNA seeks to recruit trustees ￿.hO are representative of the local area and who ean bring a range of
professional qualifications to the role covering issues such ￿ Health & Safety. HR. Finance. Fundraising. etc.
Individuals from all sectorg of the local communitv are considered, regardlesg of age, sex, religion, etc.

KEW NEIGHBOURHOOD ASSOCIATION
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED JO SEPTEMBER 2025
The Trustees report was approved by the Board of Trustees.
GIL
ne (Deputy Chairperson}
Trustee
Date..
25 March 2026

KEW NEIGHBOURHOOD ASSOCIATION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF KEW NEIGHBOURHOOD ASSOCIATION
I report to the Trustees on my examination of the financial statements of Kew NeighLy)urhood Associaiion (the
Charity) for th¢ y¢ar ¢nd¢d 30 September 2025.
Re5ponsibililies and basis of report
A￿ the Tru.￿tte$ of the Cliarity )'ou arc r¢sponsibl¢ for th¢ preparation of th¢ financial 5tat¢Tn¢nts in accordan¢¢
with ihe requirements of the Charities Act 2011 (the 201 l Act).
I report in respect of my examination of the Charity s financial statements carried out under section 145 of the
201 l Act. In carrying out Iny examination I hav¢ follow¢d all thc applicable Directions giv¢n by thc Charity
Commission under section 145{51(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the charit). has prepared financial statements in accordance with
Accoiinting and R¢porting by Chariti¢s pr¢paring their accounts in accordan¢¢ with th¢ Financial Repx)rting
Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and
Reporting by Charities.. Statement of R¢comm¢nd¢d Practic¢ issu¢d on l April 2005 which is r¢f¢rr¢d to in th¢
extant regulations but has now ￿en withdrawn.
understand that this has been done in order for fInancial statements to provide a true and fair view in
accordance with Generally Accepted Accounting Practice effectik'e for reporting period5 beginning on or after
l January 2015.
I have completed my examination. I coiifirni that no matters have come to my attention in connection with
the examination giving me cause to believe that in any material respect..
accounting records were not kept in reS￿¢t of the Charity as required by section l io of the 201 l Act. or
the financial statements do not accord ￿'1th those records- or
the financial statements do not comply with the applicable requirements concerning the fonn and content
ol- aLcounts sei out in tlie Charities (Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a true and fair view which is not a matter considered as part of an independent
examination.
I have no conceriis and have coine across no other niatters in eonnection with the exaniiiiation to which
attention should be drawn in this report in order to enable a proper understsnding of the financial statements to
be reached.
David Howard Chartered Aceountalnts
I Park Road
Hampton Wick
Kingston Upon Thames
Surrey
KTI 4AS
Dated:.........................

KEW NEIGHBOURHOOD ASSOCIATION
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Unrestricted Restricted
funds
funds
2025
2025
Total
Totsl
2025
2024
Notes
Income from:
Doiiation5 aiid legFacies
Fundraising activities
Investments
48,966
1,565
7,486
48,966
1,565
7,486
1,887
4.14i
Total ineome
58,017
58,017
60,429
nditure on:
Raising funds
2,618
2,618
1.801
Charitable activities
76,896
800
77,696
76,190
Total expenditure
79,514
800
80,314
77,991
Unrealised gain/(loss) on investments
12
14.277)
{4,277)
12.875
Net expenditure for the yearl
Net movement in funds
125.774)
(800) 126.574)
(4,687)
Fund balances at l October 2024
121.359
4,880
126,239
130.926
Fund balances at 30 September 2025
95,585
4,080
99,665
126,239
The statement of financial activities include5 all gains and los￿5 recognised in th¢ y¢ar.
All income and expendilure derive from continuing activities.

KEW NEIGHBOURHOOD ASSOCIATION
BALANCE SHEET
ASA T30 SEPTEMBER 2025
2025
2024
Iyotes
Fixed assets
Investments
14
123,710
Current assets
Debtors
Cash at bank and in hand
15
3,794
3.452
4,650
7,246
4,650
Creditors: amounts falling due within
one year
16
{2,114)
12,121)
Net cuttent assets
5.132
2,529
Total assets less eurrent liabilitieg
99.665
126,2J9
Income funds
Restricted funds
Unrestricted funds
General funds
17
4.080
4.880
18
94,805
121,359
95.585
121.359
99,665
126.239
The financial statements were approved by the Trustees on .
25 March 2026
QCIL
MKC
Trustee
eputy Chairperson}

KEW NEIGHBOURHOOD ASSOCIATION
NOTES TO THE FINANCIALSTATEMEf4TS
FOR THE YEAR ENDED JO SEPTEMBER 2025
Aecounting polieies
Charity information
Kew Neighbourhood Association was registered as a Charitable Incorporation Organisation on 11
Octob¢r 20? l and is gov¢rn¢d by its constitution forin¢d under an association model.
1.1 Accounting convention
The financial statements have been prepared in accordance ￿1th the Charity's governing document. the
Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ireland" ("FRS 102") and the Charities SORP "Accounting and RerH)rting b), Charities.. Statement of
Reco￿￿ended Practic¢ applicable to chariti¢s preparing thcir accounts in accordance with the Financial
Reporting Stsndard applicable in the UK and Republic of Ireland {FRS 102}" {effective l January 2019).
The Charity is a Public Bcnefit Entity as defincd by FRS 102.
The Charity has taken advantage of the provisions in the SORP for charities not to prepare a Ststement
of Cash Floivg.
The financial statements have departed from the Charities (Accounts and Reports} Regulations 2008
onl>, to the extent requii'ed to provide a true and fair view. This departure hag involved following the
Ststemeni of Recommended Practice for charities applying FRS 102 rather than the version of the
Slatemeni of Recommended Practice which is refeffed io in the Regulations but wl)ich has since been
wIthdra￿'n.
The financial statements are prepared in sterlii)g, wl)icl) is the functional currency of the Charity.
Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convenlion. The principal
aecounting poliLies adopted are set out below.
1.2 Going foncern
At the lime of approving the financial statements, the Trustees have a reasonable expectation that the
Charity has adequate resources to continue in 0￿rational existence for the foreseeable future. Thus the
Trustees continue to adopt the going coi)cern basis of accounting in preparing the tinancial statements.
1.3 Charitable funds
Unrestricied funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes
and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the
Charity.
1.4 Ineome
Income is recognised when the Charity is legally eniiiled to it after any perfomance conditions have
en met, the amounts can be measured reliabl)., and it is probable that income ivill be received.
10

KEW NEIGHBOURHOOD ASSOCIATION
NOTES TO THE FINANCIALSTATEMEf4TS (CONTINUED)
FOR THE YEAR ENDED JO SEPTEMBER 2025
Accounting policies
(Continued)
Cash donations are recognised on receipt. Other donations are recognised once the Charity has been
iiotified of the donation, iiiiless perfomance conditi(Ins require d¢feTral of the amount. Income tax
recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the
time of the donation.
LeLTacies are recobFnised on receipt or otherwise if the Charity has beeli notified of an Im[￿ndin￿
distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is
treated as a contingent asset.
1.5 Expenditure
Expenditure is reeogTni5ed once there is a leLTal or constructive oblibFaiion to transfer economic benefit to
a third party, it is probable that a transfer of economic benefits will be required in settlement. and the
amount of the obligation can be ineasured reliably.
Exp¢nditur¢ is cla55ified by artivity. The ¢osts of cach activity ar¢ mad¢ up of th¢ total of direct costs
and shared costs, including support costs involved in undertaking each activity. Direct costs attributable
to a 5ingl¢ activity arc allocated dir¢¢tly to that artivit),. Shar¢d costs which Contribute to more tlian on¢
activity and suppoit costs ivhich are not attributable to a single activity are apportioned between those
activiti¢s on a basis consist¢nt with thc use of r¢sourc¢s. C¢ntral staff costs are allocat¢d on tl)¢ basis of
time gpent. and depreciation charges are allocated on the portion of the asset's use.
1.6 Tangible fixcd assets
Tangibl¢ fix¢d asS¢ts are initially mcasur¢d at cost and sub5¢qu¢ntly m¢asur¢d at cost or valuation, nct of
depreciation and any iinpaimient losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over
th¢ir useful lives th¢ following bas¢S'.
OITice equipment
250/0 on cost
Th¢ gain or loss arising on th¢ disposal of an assct is deter￿l￿ed as thc diff¢rcnc¢ betive¢n th¢ sal¢
proceeds and the carrying value of the asset, and is recognised in the ststement of financial activities.
1.7 Fixed asset inve5trnents
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are
subs¢qu¢ntly In¢asur¢d at fair valuc at cach rcporting dat¢. Cliang¢s in fair valu¢ ar¢ recognis¢d in n¢t
incomel(expenditure) for the year. Transaction costs are expensed as incurred.
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks. other short-term liquid
investTn¢nts with original Tnaturit1¢5 01 thr¢¢ Tnonths or I￿s, and bank ov¢rdrafts. Bank ov¢rdrafts ar¢
shown within borrowings in current liabilities.

KEW NEIGHBOURHOOD ASSOCIATION
NOTES TO THE FINANCIALSTATEMEf4TS (CONTINUED)
FOR THE YEAR ENDED JO SEPTEMBER 2025
Accounting policies
(Continued)
1.9 Financial instruments
The Cl)arily l)as elecled to apply the provisions of Section I I 'Basic Financial Instruments. and Section
12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to
the contractual provisions ot the inst￿Ment.
Financial asscts and liabililics arc offs¢t, with th¢ n¢t amounts pr¢s¢nlcd in th¢ financial ststcmcnts,
vhen there is a legally enforceable right to set off the recognised amounts and there is an intention to
5¢tt1¢ on a n¢t ba5l5 or to r¢alis¢ th¢ asset and s¢ttlc th¢ liability simultan¢ously.
Ba5icfinancial ussel.F
Basic linancial assets, which include debtors aiid cash and bank balances, are initially measiired at
transaction price including transaction costs and are subsequently carried at amortised cost using the
eft¢ctivc int¢rcst m¢thod unless the arrangTem¢nt constitut¢s a financing transaction, whcrc th¢
transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Financial assets classified as receivable within one year are not amort15ed.
Basic financial liabiliti¢s: including cr¢ditors and bank loans ar¢ initially r¢cogni5¢d at transaction pric¢
unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the
present value of th¢ future payments discounted at a market ratc of interest. Financial liabiliti¢s
Llassified as payable within one year are not amortibed.
Debt instruments are subsequently earried at amortised cost, using the effective interest rate Inethod.
Trade LTeditors are obligdtiong to pa}. tor goods or Services that have been aLquired in the ordinary
course of operations from suppliers. Amounts pavable are classified as current liabilities if payment is
due within one J'ear or less. If not, theN' are presented as non-cutTent liabilities. Trade creditors are
recognised initially at transaction price and subsequently measured at amortised cost using the effective
interest metliod.
Dereeo&NnitiiJn
IFIéIIICEuI liahililie.I
Financial liabiliti¢5 ar¢ d¢rccogni5¢d wh¢n ihc Charity's Contrartual obligations cxpir¢ or ar¢ discharg¢d
or cancelled.
Critical accou￿tIng estimates a￿d judgements
In the application ol. the Charity's accounting pc>licies, the Trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily
apparent from other soiirces. The estimates and associated assumptions are based on historical
experience and other factors that are considered to be relevant. Actual results may differ from these
¢Stimat¢s.
Th¢ ¢stimat¢s and underlving assumptions arc r¢view¢d on an ongoing basis. R¢Yi51011S to accounting
estimates are recognised in the period in which the estiniate is revised where the revision affects only
that period: or in the period of the revision and future periods ￿here the revision affects both current and
future periods.
12

KEW NEIGHBOURHOOD ASSOCIATION
NOTES TO THE FINANCIALSTATEMEf4TS (CONTINUED)
FOR THE YEAR ENDED JO SEPTEMBER 2025
Donations and legacies
Total
Total
2025
2024
Donations and gifts
Income from grants
20.917
28,049
12.957
41,442
48.966
54,399
Grants income
Grant from CJLS
Grant from Richmond Parish Lands- Core
8.049
20.000
7,78?
33,660
28.049
41,442
Fundraising activities
Unrestricted Unrestricted
funds
funds
2025
2024
Fundraising events
1,565
1,887
Investments
Total
Total
2025
2024
Investment income
7,486
4,143
13

KEW NEIGHBOURHOOD ASSOCIATION
NOTES TO THE FINANCIALSTATEMEf4TS (CONTINUED)
FOR THE YEAR ENDED JO SEPTEMBER 2025
Raising funds
Unrestrieted Restricted
(unds
funds
Total
Total
2025
2025
2025
2024
Charitable donations
Other fundraising costs
105
1,287
834
834
Fundraising and publicity
834
834
1,392
Investment management
1,784
1.784
409
2,618
2.618
1,801
Charitoble activities
2025
2024
Staff colts
59,346
62,451
Share of support Costs (see note 8)
Share of governance costs (see note 8)
16,568
1,782
11.899
1.840
77,696
76,190
Anal>sis by fund
Unrestrieted funds
Restricted funds
76.896
800
76,124
66
77.696
76,190
14

KEW NEIGHBOURHOOD ASSOCIATION
NOTES TO THE FINANCIALSTATEMEf4TS (CONTINUED)
FOR THE YEAR ENDED JO SEPTEMBER 2025
Support costs
Support Governanee
costs
costs
2025
2024
Insurance
Trav¢lling ¢xpcnscs
Sundry, ¢xp¢nse5
PrintingFs, postabTe & stationarv
Teleeommunication
Computer runnin¥ cost
Rent
Legal expenses
Depreciation
Advertising
878
2,681
2,946
878
2,681
2,946
1,255
2,154
4,154
1,530
970
815
2,627
2.670
756
806
2,200
,014
13
961
2,154
4,154
1,530
970
Independent Examiner fee
1,782
1.782
1,840
16.568
1.782
18.i50
Analysed betw'een
Charitable activities
16,568
1.782
18.350
13,739
Net movement in funds
2025
2024
The net movement in funds is stated after chargingl(crediting)'.
Depreciation of owned tangible fixed assets
961
10 Trustees
None of the Trustees {or any persons connected with them) received any remuneration or benefits from
the Charity during the year.
11 Employees
Thc av¢rage rnonthly number of employ¢¢s during the year was..
2025
Number
2024
Number
15

KEW NEIGHBOURHOOD ASSOCIATION
NOTES TO THE FINANCIALSTATEMEf4TS (CONTINUED)
FOR THE YEAR ENDED JO SEPTEMBER 2025
11 Employees
(Continued)
Employment costs
2025
2024
Wag¢s and salaries
Other p¢nsion costs
56,774
2,572
60,008
2,443
59.346
62,451
There were no employees whose annual remuneration was more than £60,000.
12 Unrealised gainl(loss) on investments
Tot%1
Total
2025
2024
Unrealised Gainl{loss) on invegtinents
(4.2771
12,875
13 Taxation
The charity is ¢x¢mpt froin tax on in¢oTn¢ and gains falling within s¢ction 505 of the Taxes Act 1988 or
section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its
charitabl¢ objects.
16

KEW NEIGHBOURHOOD ASSOCIATION
NOTES TO THE FINANCIALSTATEMEf4TS (CONTINUED)
FOR THE YEAR ENDED JO SEPTEMBER 2025
14 Fixed asset investments
Listed
inve5trnents
Cost or valuatio
At l Ociobcr 2024
Additions l (Di5W5als)
Valuation chanbTes
123,710
(24,900)
(4,277)
At JO September 2025
94,533
C#rrving #mount
At JO September 2025
94.5ii
At JO September 2024
123,710
Listed investments included above..
2025
2024
Listed investments carrying amouni
123.710
17

KEW NEIGHBOURHOOD ASSOCIATION
NOTES TO THE FINANCIALSTATEMEf4TS (CONTINUED)
FOR THE YEAR ENDED JO SEPTEMBER 2025
15 Debtors
2025
2024
Amounts falling due within one yeair:
Other debtors
3,794
16 Creditors: amounts falling due within one year
2024
Other taxation and social security
Accruals and deferred income
297
1,817
411
1,710
2,114
2,121
17 Restrifted fund5
The income funds of the charity include restricted fijnds comprising the following unexpended balances
of donations and grants held on trust for sprcific purpos¢s'.
Balan¢¥ at
1 OCto￿r 2023
Ro$ourcè8
B*lanto at
expÈndod1 October 2024
Ro$our¢e8
Balancè at
expendtd 30 Sèptember
2026
Kew Carer's Fund
Village Fund
1,691
3,255
166}
1,625
1,625
2,455
(800)
4,946
166}
4,880
(800)
4,080
Kcw Car¢r's Fund was originally establishcd to providc rclief for carers and is now used to provid¢
Careline alarnis to clients who are just above the level to qualify for income support. This fund was
funded by Ri¢hmond Philanthropic Society.
Th¢ Village Flind was ¢5tablish¢d to ftind thc creation of a n¢w web51t¢, th¢ training of voluntc¢r5 and
the creation of a series of films about Kew Neighbourhood Association.
18

KEW NEIGHBOURHOOD ASSOCIATION
NOTES TO THE FINANCIALSTATEMEf4TS (CONTINUED)
FOR THE YEAR ENDED JO SEPTEMBER 2025
19 Analysis of net assets between funds
Unrcstricted Restricted
funds
funds
2025
2025
Total Unrestrieted Restrieted
funds
funds
2024
2024
Total
2025
2024
Fund balances at
io S¢pt¢mber
2025 are
represented by..
Investinents
Current
assetsl{liabilities)
94,533
12J,71
123,710
5,132
5,li2
2,529
99,665
99,665
126,239
126,239
20 Related pi)rty transactions
Th¢r¢ were no disclosabl¢ related party. transactions during thc y¢ar {2024- none).
21 Outstanding Guarantees Given by the Charity
Th¢r¢ w¢r¢ no guarant¢¢s given by th¢ charity during thc ycar.
22 Outstanding Debt
Th¢r¢ 15 no outstanding dcbt at th¢ cnd of th¢ ycar which is 5ubj¢d to a ¢ha]E¢ Qll th¢ Charity's ass¢t5.
-20-