**----- Start of picture text -----**<br>
PROJECT GIVING BACK | TRUSTEES’ REPORT<br>**----- End of picture text -----**<br>




FOR THE YEAR ENDED 31 MAY 2025 

CHARITY NUMBER: 1198478 

1 



> A MESSAGE FROM OUR 4 TRUSTEES 


4.6    Going concern 

4.7    Related party transactions 

SECTION 1 

Our impact 6 

## SECTION 5 

## Our governance 43 

5.1 Our trustees and management team 

## SECTION 2 

Our purpose 26 

2.1 Our founding ethos 

2.2 Our purpose and public benefit 2.3 Our values 

5.2 Our charity’s governing document 

5.3 Our governance and compliance approach 

- 5.4 Board composition and activity 5.5 Risk management 

5.6 Related parties, managing independence and interests 

## SECTION 3 

## Our strategy 

3.1 Our vision and purpose 

- 3.2 Our objectives and strategy 

3.3 Our core activities 


SECTION 6 50 

## Our people 

6.1 Our team 

6.2 Training and development 

## SECTION 4 

Our financial review 40 

- 4.1     Financial review 

- 4.2    Our source of funding 

- 4.3    Reserves policy and cash flow 

- 4.4    Remuneration 

## SECTION 7 

## Our grantmaking 52 approach 

7.1 Grantmaking policy 

7.2        Grant conditions 

7.3        Grant management 

- 4.5    Charitable commitments 

2 



PROJECT GIVING BACKPROJECT GIVING BACK | TRUSTEES’ REPORT | CONTENTS 

> SECTION 13 61 

> SECTION 8 54 SECTION 13 61 Statement of Accounting trustees policies responsibilities 

> SECTION 14 63 

> SECTION 9 55 Notes to the Independent financial statements 

Independent auditors report 

> SECTION 10 58 

Statement of financial activities 

SECTION 15 70 Administrative details 

> SECTION 11 59 Balance sheet 

> SECTION 12 60 Statement of cash flows 

All photography by Britt Willoughby Dyer and Gary Morrisroe 

3 



## A message from our Trustees 

instead ensure the focus remains on the charities and their stories. On behalf of the entire PGB family, we extend our heartfelt thanks to them for making this all possible. 

On behalf of our Board of trustees, we are pleased to report on another wonderful year of funding gardens for good causes at the RHS Chelsea Flower Show in May 2025. This year we funded 10 gardens for a range of charities, and as trustees we continue to be blown away by the creativity, dedication and heart behind these gardens. They don’t just showcase gardening excellence - they tell powerful stories, shining a bright light on the incredible charities behind them. 

However, as some say, all good things must come to an end. We have now completed our grant making activity and next year will be our final year. We have taken the decision to close the charity in 2027 once we finalise our work on ensuring a lasting legacy. 

By then, Project Giving Back will have funded over 60 gardens for over 60 amazing charities. This is a wonderful achievement, and we look forward to celebrating together in 2026. 

This year’s cohort of gardens and causes sparked conversations across a diverse range of topics: from the importance of access for all to hospice care, to the necessity for art in the national curriculum; from the importance of seagrass for the biodiversity of our oceans and lochs, to raising awareness of the work needed to restore native British rainforests; from celebrating the unique qualities of people living with Down’s syndrome, to the transformative effects a second chance in horticulture provides to women in prison. Each garden carried a message that taught us something and moved us deeply. 

On behalf of the Project Giving Back Board of Trustees 


Rosie Atkins Chair, on behalf of Project Giving Back’s Trustees 10 December 2025 

Those messages didn’t stop at the gates of Chelsea. Millions watched on the BBC, and thousands more read about these causes in the press. In fact, PGB-supported gardens featured in over 2,400 articles this year — a 35% increase on last year. 

The real legacy, however, lives on in the communities. Over the summer, six of the gardens have already been fully relocated to their sites around the country. Communities get actively involved to receive the garden and benefit from it, and we hear stories back that demonstrate real impact and transformation. The remaining four gardens will all have been finalised by the time we file this document, which is the fastest complete set of relocations we’ve ever achieved. 

In total PGB has now funded 52 gardens over the course of the last four years, all thanks to the extraordinary vision and generosity of our philanthropic founders. They continue to prefer to remain out of the spotlight and 

4 



PROJECT GIVING BACK | TRUSTEES’ REPORT 

PGB’s Trustees (L to R), Alexandra Denman, Arne Maynard, Rosie Atkins and Mark Fane at The RHS Chelsea Flower Show 2024. 

5 



r¢
//
J•J
SECTION 1
Down's
Syndrome
Scotland
OLJr irripact
h•lwng p•opk• rwliw thtyrpol•nliol

PROJECT GIVING BACK | TRUSTEES’ REPORT 


**----- Start of picture text -----**<br>
21<br>**----- End of picture text -----**<br>



SECTION 1 Our impact 

7 



jiijj
.11?¥ i"
¥y
THE
GLASSHOUSE

PROJECT GIVING BACK | TRUSTEES’ REPORT 


**----- Start of picture text -----**<br>
21<br>**----- End of picture text -----**<br>



SECTION 1 

Our impact 

9 



ri,
fi r
,,'2fi¥i
10
Klng'sTrust

Designed by
,Jo(; P(;rkin,
The King s Trust believes that every young person should have the
chance to succeed. no matter their background or the challenges
they are facing. It helps young people from disadvantaged
communities and those facing the greatest adversity by supporting
them to build the confidence and skills to live. learn and earn.
The garden imagines a volcanic landscape. showcasing how
pioneer plants can thrive in challenging conditions. This
environment symbolises the resilience of young people supported
by The King's Trust. ref lecting how they overcome adversity and
flourish. The theme of seeds throughout the garden reflects life.
growth 8nd optimism for the future. drawin8 a parallel with the
potential within young people to thrive when given the right
support.
Rclocation
The garden has now become an
outdoor learning and garden
space for students at Uxbridge
College. West London. including
young people enrolled on King's
Trust programmes.
61
Thanks to the generous support of Project Giving Back.
our Seedin8 Success garden offered a unique opportunity
to showcase the resilience and potential of the young
people we support. The brand awareness. media
coverage and new connections it generated have already
opened valuable opportunities to support us in our
mission helping young people gain the conf idence and
skills they need to get ready for work, and to take control
of their future.
Yoi Ing pc,ople, .siJpporte,d
iiii.()li'(:(l ill. (:1 I:I"!' .%1 cixS(; ()r
tlie gcll-deii's deie.lop)iiie,rit.
'I'lie, (;licll'iLI' %LJC(;e,.%%l i Illi.
I ciiscd l Liiids clL ils ci'ciiiiig
ciciits.
Joi Icll I Icll I '[ uii11SL'I )(1. Lll< (:Fiicl' E.xc'CLlliI L, ol.
Tlic IKilig'S TI-LISI

4i-
SONGBIRD
SURVIVAL
12
Saving songbirds With science


**----- Start of picture text -----**<br>
21<br>**----- End of picture text -----**<br>


PROJECT GIVING BACK | TRUSTEES’ REPORT 

Sue Morgan, CEO, SongBird Survival 

13 



￿1
-.4
t-r
The
Wildlife
14
Trusts

Designed by
Zoc Clai'riioi-c
For more than a century The Wildlife Trusts have been saving
wildlife and wild places. and bringing people closer to nature. As
movement of 46 charities across the UK. Alderney and Isle of Man.
wherever you are. Wildlife Trust people. places and projects are
never far away.
Inspired by the ambitious 100-year mission of The Wildlife Trusts
and Aviva to bring rainforests back to the British Isles. the garden
evokes the wild and wet woodlands that once blanketed a fifth of
our country but now only covers about i/..
RelocJcoI.ion
The garden has been relocated
to The Bristol Zoo Project, and
will continue to provide ongoing
learning opportunities for visitors
about British rainforests.
66
Highlights of being at the show included
people coming up to us and quoting our very
own rainforest Stats back at U5, showing the
impact this garden had.
l-hc, chdl-ils. liciol onc ol Lhc i i iosL
siicLcs%I Lil i i icolicl Gcll I IL)ciigAris ol.
Ih(: gi?i-dens ii,'e'Ke fLiiided. li illi
oi'(:i- (J4() pi-(:%.% rri(:I Il ioi-l%. (].% IK'(:11
j1,% ?9 1)ii:(:(:.% ()r L)r()cl(l(J(i%l l i i(:(licl
dijrii ig Sl ii)ii' Ik'(:(:l<.
iiL$ B{'.i ii i(:1 l. C.1 ii(:r F.x(:(:I Il li (: Tl )(:

2r¢ f '.*l' -
fr 1,1,.
16
Pathway
Homeless & Inclusion Health

Designed by
Allori Ho.%kin & Rob(;r( B(;c'iiJdiii
Pathway is the UK'S leading homeless and inclusion
health charity. It exists to improve the health of
people experiencing homelessness and other severe
Social exclusion. It works collaboratively with the NHS
and other partners to develop better models of care
to meet the complex needs of vulnerable groups.
Inspired by the work Pathway does to support people
out of homele55ne55. the garden is built using
recycled and upcycled materials. Key features are the
Sculptural mycelium structures. made from recycled
flower show waste. They symbolise Pathway's life-
sustainin8 network5 that nurture recovery, just as
mycelium the 'root system. of fungi ~ provides
natural fungal network in woodland ec05yStems.
Reloc<il.ion
The garden is now permanently relocated
to the Shekinah Centre in Plymouth, a
community-based day centre supporting
people experiencing homelessness with a
full range of services and activities.
66
The Pathway Garden touched my soul. The
twists and turns of life are so hard and I truly
know that your work 15 50 vital - I have my family
and the thought of homeless people going
through sickness really hit me.
B(:ri(:I'i(:icll-i(:% ol. I I ](: (;licll-i11,' i.i..'I'i()
K'oli1111(:(:I"(:(I cil I l ](', %lioi.i.' Ik'('I"(',
oKI:I"ii'lie.Ii i ie.d Li5,. 1 I ie. .%iJi)p)01-i ol-
Cl i(:Is(;c'.I I'i.%il()i-% [()[- I I ]().%(: IK'I I() (JI-I:
1101 i ILIL'bs. Tl icil kii ILII Ic%s coi ILII ILICS
10 l)e. leli cll Il ie %lie.l<iiicili (:eriii-e..
K.'i.sii()i- iu 'l'lic' l)clll liicli. Gcll-(1c'ii cll 111 1%

? 1-447 4
}*•_
18
HospiceUK

O.¥J *ti .
Designed by
Toiii HoLili'ri
Hospice UK is the national champion for hospices. fighting to
make sure hospice care is there for all who need it. It represents
more than 200 hospices across the UK. working to ensure they
are able to deliver the best. most personalised care. today and in
the future.
The garden is a celebration of life and the connections we share.
making it a fitting tribute to the essential work of hospice care. It
draws on the spirit of Mediterranean landscapes. showing how
thoughtfully designed spaces play a crucial role in providing
comfort at the end of life.
Reloc)col.ion
The garden is being relocated to
St Cuthbert's Hospice in Durham
where it will nurture patients.
their families and healthcare staff.
66
The garden helped raise awareness of our work, build new
partnerships and engage a wide audience. as well as
helping deepen understanding of hospice care. It also
provided a space for our community to come together.
reflect. and remember. Together. we have created a lastin8
legacy that continues at St Cuthbert's Hospice.
'I'lie (;1 iciri li, %e(:I11-e.d LJOk
iii .%i)ori%oi",%lii[) Ic)r li s 'oiJ I
ol. li()iJr.%' (:i'(;rii % cill()ii irig i(
10 IIos( &SLicsIS c1( (ii'o
bLisiricss bi-ciiklasi
Ho8[)ic.e LIK

SEAWILD,
20
Community-led Marine Habitat Restoration

Designed by
Ri ari N4cNqciFioti
Seawilding is the UK'S first community-led native oyster and
seagrass restoration project. Based in Loch Craignish. Argyll and
Loch Broom, Wester Ross, the charity is fighting for more
5UStainable management of inshore marine habitats by engaging
and empowering local communities. They aim to restore
biodiversity, sequester carbon and create green jobs.
Inspired by the landscape of Loch Craignish on Scotland 5 west
coast. this garden reflects the home of the Seawilding project.
The ru88ed coastline supports a rich marine environment where
efforts focus on restoring two keystone species- sea£rass
(Zostera morinal and native oysters (Ostrea edulisj.
Reloc)col.ion
The garden has now travelled
back to Loch Craignish, relocated
to a public green space in the
centre of Ardfern village that is
used for community events.
The opportunity enabled us to shine a
spotlight on Scottish coastal biodiversity. in
loriously creative form, to an audience of
millions of enthusiastic people.
F()I" il ,%1 I Icjll (;1 Icirii i.. L)cl,%(;(l ir I cl I"(;fY i()I(;
[)Ill-l ()I' %(;()I Icll Icl. I I ](: ()k)k)()l-I 111 iii s. 1()
li i(;i-e•cise* Illl'cll-V.I ie.%% li (].% il i(;i-e.(1iL)le,.
Tli(:ii- l)ri)cid(J(l%l cll l(1 p)i-irii (:oi'(',rclg)(:
I-(￿{1(;1 ](:(] clll (:%1 il I Icll(:(I cJiJcIii:I ](:(: i)I'
01 Cl" 4u iiiiIIioii.

ADHD
Foundation
Neurodiversity
Charity
22
The

Designed by
Kcl l y, Teri-y
The ADHD Foundation was a neurodiversity charity. offering
support to the one in five of us with neurodevelopmental
conditions such as ADHD. Autism. Dyslexia. Dyscalculia. OCD
8nd Tourette's Syndrome.
Inspired by designer KatyTerrys own ADHD diagnosis. the
garden celebrates how plant diversity mirrors human
diversity. encouraging visitors to 'think differently about
thinking differently.. The richly layered environment features
a unique tree, shrubs and planting combinations that reflect
the individuality of the one-in-five people with
neurodivergent condition5. An artwork of f ive 5teel-me5h
umbrellas representing the ADHD Foundation's emblem of
neurodiverse inclusion hang above, connecting symbolically
with umbellifers in the planting.
The garden has been relocated to The
University of Liverpool to support their
neurodiverse student and staff community.
66
To see the ADHD Foundation Neurodiversity Charity
represented on Such a world-renowned stage was
profoundly moving. The opportunity significantly
increased our reach, strengthened our community,
and amplified our voice at a national level.
"I'lic i-csponsc ol i'isiioi-s cll
I h(: ,%li()Ik' l() I (ilk cil)()L11 I l i(',ii"
(:.xp)(;ri(:ri(:(:% ()r ADHf) 1:11 I ](:]-
PCI-%Ol Iiill!. 01- I l iroii%l i Ikicii-
rcl11 iili, Iirid frie,iid% lii&f kilixil Iie,d
.%l(:u)l }(:[ i ()i-l(:&K(i. l)i-()j(:(:l % Klcll Ici&f(:r. Tl i(:
supwi-l loi- (ill cil'lcclcol.

Ji
H@SPlTALFIELD
ARTS
24

Designed by
Nici{;I l )iJriii(:l.I
Hospitalf ield is an arts centre in Angu5, Scotland, dedicated to
contemporary art and ideas. It supports artists in their working
lives through its renowned artist residency programmes and
commi55ioning opportunities. It a150 champions the teaching and
learning of the art5, inspiring and nurturing the creative health of
young people.
The garden takes inspiration from the coastal location of
Hospitalf ield in North East Scotland on a fragile sand dune
coastline. The colours, forms and ecolo8ies of this sparklin8
Scottish dunescape are the starting point for a highly abstracted,
sculptural design. focusing on dramatic dune topography and
resilient coastal planting.
Reloc)col.ion
The garden s permanent home is
at Ladyloan Primary School,
situated close to Hospitalfield and
next to the beach in Arbroath.
It has brought great visibility to our organisation
and there is a huge legacy for Hospitalfield that
we must now Set about building upon, not to
mention the wonderful garden that is now
nestled in its new home at Ladyloan School.
LLIL!, BN'¢ll l. DifL'cIoi-. I Iu.%p)ilcill i(:lol ,11-Is
(:iii-ri(:IiliJi11 Ilcl% il k(:I,' (:l(:iii(:iii ()['
Il i(: i i i(:%.%ci&fji Ig5 ol. Ikii,% &S(11-cl(:i i.
l)i-{)i'i(1ii i&f I I i(: &f(11-(l{:I i li ii:Ii1(1iriKf I l'ie,
heJC)l (,(1 L)()I kis, 1 () cl l()lJiil i)l-11 Tlcll-l.
.%(:1 i()()I cil'l.(:i- I l i(: %1 i()i.i. ii'ill i i icJl<(: cl
L)igS (lirr(:I"(:i i{:(: l() I l li)%(: (:kiil(Ii"(:I i.

**2** 

## SECTION 2 

## Our purpose 

- We provide grants to fund gardens for good causes, using philanthropic donations from our founders 

- 

- Over five years we will sponsor over 60 gardens for good causes at the RHS Chelsea Flower Show 

- 

- The platform of the show allows charities to raise significant awareness for their cause 

- 

- All the gardens go on to be relocated around the UK after the show, providing ongoing benefit 


26 



PROJECT GIVING BACK | TRUSTEES’ REPORT 

## 2.1 Our founding ethos 

Project Giving Back (PGB) was founded on the vision of two private philanthropists who wanted to give back by supporting a wide range of charitable causes, and ensure their giving had an impact. 

They believe that gardens have the power to change lives. As a result the charities who are granted the opportunity to stage a garden at the RHS Chelsea Flower Show can benefit from: increased awareness of their cause, opportunities to raise funds, and the chance to experience a world renowned flower show with their members and benefactors. However, the charity is also gifted the garden as part of the grant and they therefore have the opportunity to rehome the garden to a site around the country where it will live on. There it can provide a space for members of the charity and often the wider public to: learn, grieve, contemplate, play, nurture or simply just to be together. 

## 2.2 Our purpose and public benefit 

Through its grants, Project Giving Back gives UK-based charities and other charitable organisations the chance to apply for a fullyfunded (or for 2026 a match-funded) garden at the RHS Chelsea Flower Show, subject to 

the usual RHS selection process. This provides charitable organisations a unique opportunity to raise awareness of and support for their work at the world’s most famous horticultural event. 

In understanding its activities, the trustees have had regard to the Charity Commission guidance on public benefit. 

Grants for the RHS Chelsea Flower Show in 2026 have now been awarded, and no further applications are being considered as the charity will have reached its target of funding at least 60 gardens. 

A key element of the application to PGB has been the relocation site. These sites are geographically diverse and range from public parks to hospitals, from schools to hospices, and from botanic gardens to a sexual health clinic, to ensure lasting public benefit. 

## 2.3 Our values 

We recognise that being a grantmaking charity comes with responsibility. It’s vital that we behave and act in a way that remains true to our founding ethos and enables the best outcomes for everyone with whom we work. We are guided by three core values - integrity, innovation, and collaboration. 

## INTEGRITY 

## INNOVATION 

## COLLABORATION 

We are honest 

We are fair 

We manage conflicts of interest 

We are transparent in our grant-making 

Our trustees are dedicated 

We are not afraid to try new ideas 

We seek to support smaller charities, and charities across the range of causes 

We seek to give opportunities to less experienced designers 

We provide mentoring and regular information events 

We provide support with project management 

We work with expert photographers and videographers 

27 



2 

Our trustees also adopt the following Code of Conduct, such that collectively and individually they: 

- Act legally and properly 

- Take accountability 

- Act with integrity 

- Create a safe space where everyone is encouraged to speak 

- Positively challenge 

- Act strategically 

- Understand that operational delivery is the remit of the CEO 

- Focus on solutions 

- Welcome differing viewpoints 

- All contribute 

- Accept their responsibility 

**The Project Giving Back lounge at The RHS Chelsea Flower Show 2025, which was awarded 5 stars.** 

28 



PROJECT GIVING BACK | TRUSTEES’ REPORT 

3 

## SECTION 3 

## Our strategy 

## 3.1 Our vision and purpose 

Exhibiting at the RHS Chelsea Flower Show is not easily affordable for UK charitable organisations and that is where Project Giving Back’s gardens for good causes grants provide value and public benefit. Through our grants, charities can work with the very best UK horticultural talent to create high-quality, engaging exhibits that provide unrivalled campaigning and fundraising opportunities, while greatly enhancing the experience for RHS Chelsea visitors and viewers. 

## 3.2 Our objectives and strategy 

Project Giving Back has a funding commitment from the founders and sole donors to support grant making activity for at least 60 gardens up until 2026. 

The total funding commitment over the 5 years from the founders and sole donors is expected to be c.£25m. Those funds will be used to fund gardens across a range of charity sectors and sizes. 


29 



3 

## Assessment of strategy 

In Project Giving Back’s fourth year of funding gardens for good causes, and its third year as a registered charity, the strategy for engaging applicants, reviewing applications, awarding grants and supporting the project management of exhibiting at the RHS Chelsea Flower Show is now well established. Experience and 

learnings from past relocations have also helped to ensure that these were completed quicker in 2025. To finalise the project’s work in 2026 further work will be undertaken to build awareness of the legacy of PGB. Raising awareness will help to inspire others to give back, be that through funding gardens for good causes, other philanthropic initiatives, or the gift of time to help charities and community projects. 


30 



PROJECT GIVING BACK | TRUSTEES’ REPORT 

## 3.3 Our core activities 


**----- Start of picture text -----**<br>
.<br>**----- End of picture text -----**<br>


## 1. GRANTMAKING 

## **In 2025 we funded 10 gardens and made grants of £3.4m. These gardens generated over 2,400 press articles, which resulted in 1.85m opportunities to learn about the good causes.** 

The level of applications received for a garden at the RHS Chelsea Flower Show 2025 was again very high, with 133 expressions of interest received (2024: 187 expressions of interest). From this we longlisted 86 applications (2024: 90 longlisted), which was then shortlisted to 34 (2024: 45). 

Following presentations to our panel, 10 gardens were allocated funding from the grantmaking process. Further details on the grantmaking policy and process are provided in section 7. 

## SUMMARY OF GARDENS FUNDED 


**----- Start of picture text -----**<br>
2022  2023  2024  2025<br>Gardens 2026 plan Total<br>actual actual actual actual<br>  Large show gardens 3 5 7 4 6 * 25<br>  Medium show gardens 5 4 2 2 1 14<br> All About Plants gardens 4 6 6 4 4 24<br>  Total 12 15 15 10 11 63<br>**----- End of picture text -----**<br>


* 3 of these gardens will be match funded. 

31 



3 

We use the government’s published list of charitable purposes to ensure the gardens we fund are benefiting the full range of charity sectors in the UK. The table below shows the purposes our gardens have benefited to date. 

Note: Charities that benefit more than one purpose have been counted against each of their relevant purposes. 


**----- Start of picture text -----**<br>
Total to  4 year<br>Charitable cause funded 2022 2023 2024 2025<br>date spread<br>The relief of those in need by reason of<br>youth, age, ill-health, disability, financial  5 10 8 5 28 22%<br>hardship or other disadvantage<br>The advancement of health or saving  5 8 5 2 20 17%<br>lives<br>The advancement of citizenship or  1 3 6 3 13 11%<br>community development<br>The advancement of environmental<br>3 2 4 3 12 10%<br>protection or improvement<br>The promotion of the efficiency of the<br>Crown, or the efficiency of the police,<br>2 5 1 3 11 9%<br>fire and rescue services or ambulance<br>services<br>The advancement of education 3 4 - 2 9 7%<br>The advancement of the arts, culture,<br>2 2 1 2 7 6%<br>heritage or science<br>The prevention or relief of poverty 2 1 2 1 6 5%<br>The advancement of human rights,<br>conflict resolution or reconciliation<br>1 3 2 - 6 5%<br>or the promotion of religious or racial<br>harmony or equality and diversity<br>The advancement of animal welfare 1 3 - 2 6 5%<br>The advancement of amateur sport 1 - 1 - 2 2%<br>The advancement of religion - - 1 - 1 1%<br>**----- End of picture text -----**<br>


**Note:** Charities that benefit more than one purpose have been counted against each of their relevant purposes. 

32 



PROJECT GIVING BACK | TRUSTEES’ REPORT 

## LEGACY GARDEN SITES BY TYPE 

The aspiration is that all gardens supported by PGB will be relocated and repurposed around the UK into a range of spaces. Of the gardens supported at the RHS Chelsea Flower Show 2025, all gardens will be relocated by Autumn 2025. This is the first year all relocations have been completed so quickly. The repurposing of gardens from 2022 to 2024 also continued throughout the year, with the majority from prior years now completed. Some projects are ongoing as they form part of larger development plans with longer timescales. 

The geographic spread of legacy gardens has continued and the map shows the far reach across the UK. We are also very excited to announce that a garden from 2026 will be relocated to Northern Ireland. 


**----- Start of picture text -----**<br>
Total to<br>Charitable cause funded 2022 2023 2024 2025<br>date<br>Community garden 4 3 4 3 14<br>Hospital/hospice 2 2 3 2 9<br>School 2 2 1 3 8<br>Public access maintained garden 1 2 1 - 4<br>Charity: branch, residential unit - 5 2 - 7<br>Other public space 3 1 - 1 5<br>Prison - - - 1 1<br>Still in progress - - 4 - 4<br>TOTAL 12 15 15 10 52<br>**----- End of picture text -----**<br>


33 



3 

## 2025 Garden Relocations 

1. Down’s Syndrome Scotland Garden 

2. The ADHD Foundation Garden 

3. The Glasshouse Garden 


4. The Hospice UK Garden of Compassion 

5. The Hospitalfield Arts Garden 

6. The King’s Trust Garden: Seeding Success 

7. The Pathway Garden 

8. The Seawilding Garden 

9. The SongBird Survival Garden 

10. The Wildlife Trusts’ 

- British Rainforest Garden 




34 

Discover more about the location of our gardens for good causes 

34 



PROJECT GIVING BACK | TRUSTEES’ REPORT 

## PARTNERSHIP WITPARTNERSHIP WIT **H T** HE RHS:HE RHS: 

The RHS Chelsea Flower Show is considered the greatest flower show The RHS Chelsea Flower Show is considered the greatest flower show on earth. The on earth. The work and planning which goes into the show by the team work and planning which goes into the show by the team at the RHS is phenomenal and at the RHS is phenomenal and provides the platform for the charities provides the platform for the charities we fund. 

we fund. 

Our thanks are extended to the team at the RHS, for ensuring the Our thanks are extended to the team at the RHS, for ensuring the success of this partnership over the last four years. We look forward success of this partnership over the last four years. We look forward to to celebrating the final year together in 2026. 

celebrating the final year together in 2026. 

35 

Visitors at the RHS Chelsea Flower Show 2025. 



3 

## 2. PROJECT & RELATIONSHIP MANAGEMENT 

**Whilst some of the garden designers involved have exhibited at RHS Chelsea before, for many of the teams we work with this is their first experience of RHS Chelsea Flower Show. PGB provides ongoing project management support throughout the year.** 

Isabella Nunes da Costa is our Project & Production Manager and provides ongoing support to each team throughout the project. A monthly project tracker, updated by each team, ensures everything is in place for the show, for the PR for the charity, and for the relocation. Milestones are carefully monitored and regular status updates on all the garden teams are provided to the PGB team and to the trustees. 

In addition to the monthly status meetings she arranges with each team, Isabella also organises a series of online and in-person ‘coffee mornings’, which all teams are invited to attend. These are designed to ensure teams are maximising the opportunity Chelsea provides and cover topics from managing volunteers to working with celebrities on press day. 


Isabella Nunes da Costa Project & Production Manager 

PGB’s 2025 Gardens for Good Causes Breakfast event, hosted at The Conduit. 

36 



**PROJECT GIVING BACK | TRUSTEES’ REPORT** 

## 3. STORYTELLING 

**We invest in the creation of high-quality promotional material, marketing and communication of the gardens and charitable organisations that Project Giving Back supports.** 

## MEASURING ACTIVITY 

Each charity is provided with: 

- a film in relation to the charity in advance of RHS Chelsea Flower Show, which can be used on social media channels and other digital platforms 

- a set of photographs of their garden at RHS Chelsea Flower Show to support the ongoing promotion of the garden 

- a film in relation to the relocation of their garden, which can be used on social media channels and other digital platforms 

- a set of photographs of their garden once relocated, to help promote the legacy of the garden. 

In 2025, we also invested in PR and developing our own social media channels to promote the gardens and the impact of our grantmaking. This included articles in national newspapers and filming with Kate Silverton, Paula Sutton and Jason Williams (The Cloud Gardener) to extend our reach. 



**37** 



3 

## 4. COMMUNITY BUILDING 

**We invest in bringing people together to connect, share their experience and learnings, to be ambassadors and ultimately give back in their own way.** 

At the beginning of their journey with Project Giving Back, garden teams are invited to a workshop held during RHS Chelsea Flower Show week in the year prior to their exhibition. This session provides valuable insight into what participation entails and how to make the most of the opportunity, while also fostering a sense of community among the cohort and the wider PGB team. 

Once the garden teams have received approval from the RHS, they begin the project management phase and receive ongoing guidance and support from the PGB team throughout the process. 

Following the RHS Chelsea Flower Show in May, Project Giving Back hosts an exhibition at the Garden Museum to showcase the relocations of the gardens — both those completed and those planned. The museum welcomes approximately 100,000 visitors each year, and the exhibition is consistently well attended. All garden teams are invited to the launch event to celebrate their achievements and share their experiences. 

The PGB community — or “PGB family” — continues to grow each year. We are especially grateful to the many teams who stay connected by mentoring new participants, joining panel discussions, or generously sharing their RHS Chelsea insights. Several garden designers have also gone on to support their partner charities in the longer term, taking on roles such as ambassadors, trustees, volunteers, or advocates. 


**38** 



PROJECT GIVING BACK | TRUSTEES’ REPORT 

The 2025 Gardens for Good Causes Exhibition at The Garden Museum. 

39 



4 

## SECTION 4 Our financial review 

**As a charity, PGB takes financial control and oversight seriously. We seek to ensure that donations are spent carefully, with garden grants monitored, and charity expenditure controlled.** 

## 4.1. Financial review 

In the financial year to 31 May 2025 the charity recorded a financial outturn in line with expectations: 

- Donations from the founders reduced to £4.5m (2024: £6m), which along with gift aid claims resulted in income of £5,206,000 (2024: £6,826,750). This reduction was planned and related to the decrease in the number of gardens being funded, moving from 15 in 2024 to 10 in 2025. 

- As a result, garden grants reduced from £4,906,067 in 2024 to £3,390,340 in 2025. 

- There was also a decrease in other expenditure, with direct costs and support costs decreasing from £1,600,309 in 2024 to £1,256,408 in 2025. 

- Finally a small amount of other income was earned from interest, which rose from £36,122 to £58,866 in 2025. 

Net income for the year therefore increased from £340,618 in 2024 to £618,118 in 2025. This corresponded to an increase in unrestricted funds from £1,604,235 in 2024 to £2,222,353 in 2025. This is in excess of the reserves policy value of £750,000. Included within debtors is a balance of £1,152,00 for accrued gift aid claims, but cash at bank was also at £962,150 to ensure sufficiently accessible reserves can be available if required. 

The small and agile nature of the PGB team ensures that the majority of donations received can be directed towards funding garden grants. In 2025, even with fewer gardens being funded 73% of total expenditure was still directed solely towards garden grants (compared to 75% in 2024). Remaining expenditure goes towards the running of the charity, including the staff team and governance and administration costs. Other direct costs include the support provided by PGB to the garden teams with project management, story telling and community building, alongside costs incurred to have a presence at the RHS Chelsea Flower Show itself. 

40 



PROJECT GIVING BACK | TRUSTEES’ REPORT 

## **1. Grantmaking** 

Note 4 to the accounts provides analysis of how the garden grants have been allocated, and any amounts which have been or will be used post the year end to complete relocations of the gardens. 

The grants provided range from less than £100,000 to create a smaller garden in the All About Plants category, to £600,000 for the large show gardens on the show’s ‘Main Avenue’ which involve greater amounts of construction and usually involve architectural structures. These costs include funds towards the relocation of the garden. 

In the financial year we undertook a review to consider the impact of inflation on building a garden at the show, and the Board agreed to a small increase in the grant value for the All About Plants gardens, which were disproportionately being impacted by increased transport and hotel costs in London. Whilst the budgets for building the gardens may seem generous on face value, the cost of building a garden in the centre of London under tight time constraints and to the standard required can in fact place significant pressure on the funds provided. We work with the teams throughout the year to ensure they can deliver the best possible gardens for their good causes within these parameters. 

the provision of trustee training in 2024 and increased professional services fees incurred before our Finance Director commenced in role at the start of 2024. 

During this financial year, improvements were made to automate payment processes, and analysis being provided by the accounting system. Our annual review of financial controls against the Charities Commission financial controls checklist (CC8) identified no gaps for a charity of our size. 

Trustees receive quarterly management accounts, which includes analysis of expenditure against budget and against prior year. In addition, any material expenditure requires their sign off. The trustees meet once a year with the auditors to receive the accounts and a report on their independent audit work and findings. 

## **Financial outlook:** 

Looking forward, we plan to fund 11 gardens in 2026 and plan to keep other expenditure in line with that recorded in 2025. Donations for the 2025/26 financial year have been agreed with the founders. 

## 4.2. Our source of funding 

## **2. Project management** 

Garden teams (designers and charities) are required contractually to meet milestones which Project Giving Back outlines as part of its funding commitment. These are phased over the course of the year leading up to RHS Chelsea and the payment of grants is aligned to these and predicated on the milestones being achieved. This includes ensuring that budgets are being managed carefully by the garden teams. 

## **3. Storytelling & community building** 

A key feature of a Project Giving Back sponsored garden is the provision of support to tell the story of the charity and the garden. This is seen as an investment in storytelling through the provision of high quality films, social media reels, photography and high level PR advice and support. Project Giving Back also has its own presence at the RHS Chelsea Flower Show with a tradestand which creates an opportunity to connect with visitors about the charities being supported and direct them to the gardens or to further information. 

## **4. Governance and oversight** 

Finally, as a charity, we recognise the importance of ensuring good governance and strong financial control. 

Project Giving Back was founded by and is solely funded by two private individuals who wish to remain anonymous. They are RHS Life Members, British/EU citizens, UK residents and UK tax residents. Having enjoyed successful individual careers, they are now committed to helping UK-based good causes achieve their fundraising and awareness-raising potential. 

PGB is supported by a team of professionals to ensure the correct due-diligence processes have been met with regards to the founders’ donations each year, and that funds are managed appropriately and efficiently. 

In the financial year ending 31 May 2025, we were very grateful to our founders for their ongoing donations amounting to £4.5m in the year (and totalling £19.4m since Project Giving Back formed initially as a Limited company). As a registered charity we are able to claim Gift Aid on these donations and a further £706,000 was accrued on these donations in the year, bringing total income for the year to £5,206,000. 

As the charity doesn’t fundraise, it hasn’t signed up to a voluntary fundraising regulation scheme, and has received no complaints relating to fundraising. 

41 



4 

## 4.3 Reserves policy and cash flow 

The trustees’ policy is to retain an amount of £750,000 in unrestricted reserves. This would ensure that operational expenditure could be met if there were to be a delay in receipt of a regular donation from the founders. Unrestricted funds at the end of the period were £2,222,353. The reserves in excess of the target will be used for charitable activities in the coming year. 

The reserves policy is reviewed annually, with its most recent review and approval in October 2025. There are no restricted funds held within the charity. 

The charity is able to continue its operations due to the regular donations received, which are covered by a signed letter of intent from Project Giving Back’s founders/donors and an agreed donation schedule ahead of each grantmaking cycle. 

## 4.4 Remuneration 

All of PGB’s trustees give their time freely and no trustee remuneration was paid in the year. Remuneration of Project Giving Back’s employees is benchmarked against both the charity sector and equivalent roles in organisations of a similar nature and, on an annual basis, an inflationary adjustment is made using ONS RPI data. Details of key management personnel remuneration and trustee expenses are disclosed in note 6 to the accounts. 

## 4.6 Going concern 

Given that the founders do not intend to fund gardens beyond the RHS Chelsea Flower Show 2026, and that the project will have surpassed its target to fund 60 gardens over 5 years, the trustees have taken the decision to begin the process to wind down the activities of the charity from autumn 2026. We anticipate that all legacy matters and final administration tasks will have been completed by 2027 and the charity will close by 31 May 2027. 

For that reason, the accounts have been prepared on a non-going concern basis. 

Financial forecasts have been prepared which extend out to May 2027 to ensure sufficient donations and income will be received to cover the ongoing costs of running and then closing the charity. Our founders and donors remain committed to meeting the full amount needed to fund this expenditure. 

Due to the relatively straightforward nature of the charity set up, there are no adjustments required to the value of assets, and no onerous leases or provisions to recognise. At this point in time the staff members remain in full employment, and redundancy arrangements have not yet been agreed. 

The trustees are satisfied that all known liabilities will be met in full, and steps are being taken to ensure there will be an orderly wind-down of operations. 

## 4.7 Related party transactions 

## 4.5 Charitable commitments 

Grant commitments of £579,877 (2024: £604,896) relating to relocation costs will be recognised when the beneficiaries meet the requirements set out within the contract with PGB to successfully relocate the gardens (see “Grants” accounting policy and note 4 to the financial statements). 

All trustees, our CEO, and our Finance & Compliance Director are key management personnel and are required to annually declare related party transactions. These are also managed on a day-to-day basis using the conflicts of interest policy, should they arise. 

No related party transactions , other than the payment of salaries and the reimbursement of expenses, have been incurred for this year. 

42 



PROJECT GIVING BACK | TRUSTEES’ REPORT 

5 

## SECTION 5 

## Our governance 

As a charity we take governance seriously. Our trustees meet regularly and are actively involved in decision making, financial oversight and risk management. 

## 5.1 Our Trustees and management team 

Our trustees have been in role since the inception of PGB, and remain committed to the charity until it closes in 2027. Their wealth of experience and dedication provides oversight of all the charity’s activities. They are supported by a management team comprising CEO Hattie Ghaui, and Finance & Compliance Director Elisa Davies. The trustees delegate responsibility for the day to day operational delivery of the charity to Hattie and Elisa. During Hattie’s maternity leave in 2025 Elisa has provided cover. 


## ROSIE ATKINS Chair of Trustees 

Rosie combines a passion for storytelling with her lifelong love of plants. She was awarded the RHS Elizabeth Medal of Honour (EMH) in March 2024 for her outstanding contributions to horticulture. 

Rosie began her journalistic career at The Sunday Times and then launched and edited the award-winning magazine Gardens Illustrated.  In 2001 she was appointed Curator of Chelsea Physic Garden, London’s oldest botanic garden. From early in her career she has devoted her time to various charities, serving on the Councils of both the Linnean Society and the Royal Horticultural Society (RHS), holding the positions of Vice-President and Chairman Emeritus of the RHS Woody Expert Group. She is a Vice-President of the Metropolitan Public Gardens Association and served on the boards of the gardening for health charity, Thrive and the Professional Gardeners’ Trust.  In 2006 she became a founding trustee of the Great Dixter Charitable Trust and in 2009 co-founded the charity, London Gardens Network. 


## ALEXANDRA DENMAN 

## Trustee 

Alex provides invaluable guidance to garden teams preparing for RHS Chelsea Flower Show, drawing on her extensive RHS Chelsea experience and now as Show Director of The Royal Windsor Flower Show, an event which she has taken from strength to strength. 

Alex’s horticultural career includes managing the RHS Chelsea Flower Show from 2006 to 2014, during which time she curated the show’s horticultural content and oversaw hundreds of exhibits. She worked closely with designers, charities, and sponsors to navigate the complexities of exhibiting and turn their visions into reality. A passionate advocate for the opportunities the RHS Chelsea Flower Show provides, Alex appreciates the platform it creates for designers, growers, and charitable causes. She is a trustee of the Royal Windsor Rose and Horticultural Society and an independent consultant and project manager. 

43 



5 

## MARK FANE MBE 

## Trustee 

Mark brings robust financial oversight and extensive experience in exhibiting and building gardens at RHS Chelsea Flower Show. 

As co-founder and Chief Executive of online garden retailer Crocus, Mark has collaborated with leading garden designers over the past two decades, creating 38 show gardens at RHS Chelsea, earning 35 RHS Gold Medals and 13 Best in Show awards. He served on the RHS Council from 2009 to 2019, contributing to the Commercial, Investment, and Nominations and Governance Boards, and was made an RHS Vice-President in 2019. Additionally, Mark was Chairman of the Garden Museum from 2011 to 2023 and is currently a trustee of the Chatsworth House Trust. In 2025 Mark was awarded an MBE in recognition of his significant contributions to the horticultural industry. 


## ARNE MAYNARD Trustee 

Arne provides invaluable support and advice on garden design for PGB-funded projects, bringing his meticulous attention to detail and creative garden and planting design expertise. 

© Charlie Hopkinson 

A highly regarded garden designer, Arne has earned accolades at RHS Chelsea Flower Show (2000, 2012) and is renowned for creating harmonious gardens that reflect the essence of their surroundings. He works predominantly with private clients worldwide to create gardens that seamlessly integrate with their environments. Arne is also transforming the garden and landscape at his home in Monmouthshire, Wales, showcasing his passion for hands-on gardening. A committed advocate for emerging talent, he actively supports growers and specialist nurseries across the UK and Europe and champions traditional crafts and trades. 


## HARRIET GHAUI CEO 

Hattie is a key driving force behind PGB’s focus on creating impact, ensuring that the PGB team runs an effective grantmaking process, operates with an efficient project management style, and builds PGB’s legacy through compelling storytelling and collaborative community building. She is passionate about the project and the impact philanthropy can have. 

## ELISA DAVIES 

## Finance & Compliance Director 

Elisa provides accounting, analytical and risk management experience to ensure the charity has strong financial controls and processes, and can deliver impact from the grants awarded. 


44 



PROJECT GIVING BACK | TRUSTEES’ REPORT 

## 5.2 Our charity’s governing document 

Project Giving Back was established on 31 March 2022 as a Charitable Incorporated Organisation (CIO) with the charity number 1198478. 

The objects of the charity are to ‘provide funding and assistance to other charitable institutions, community interest companies and such organisations that are not operating with a profit-seeking motive, whom wish to develop and exhibit a garden exhibition at The Royal Horticultural Society Chelsea Flower Show.’ 

The charity is governed by its Constitution dated 31 March 2023. Full administrative details are given in Section 15 of these accounts. 

## 5.3  Our governance and compliance approach 

The charity is governed by a board of trustees who comply with the duty in the Charities Act 2011 to have due regard to the Charity Commission’s general guidance on public benefit when considering the charity’s aims and objectives; and who take full responsibility for the effective management of the charity and the stewardship and care of its funds.  The charity does not solicit donations from the public and therefore has no need to develop formal policies on its fundraising approach. The charity does not recruit or make use of volunteers and therefore has no need to develop formal policies on its volunteer approach.  The charity does not invest its assets and therefore has no need to develop formal policies on its investment approach. 

The charity does have policies in relation to: 

Grantmaking Reserves Risk management Conflicts of interest Complaints Privacy Controls on expenditure 

Various employment related policies: equal opportunities, grievances, disciplinary, family leave, flexible working, compassionate leave, expenses, and portable IT equipment 

These policies are reviewed and approved annually by the trustees. 


45 



5.4 Board composition and activity
Summary of board activity across the year
Nine meetings in the year. held from September to May
Facilitates regular Llpdates on activity, as well a5 review of financial
information. budgets. risk reviews
One meeting a year is focussed on compliance.. approval of policies and risk
management review
One meeting a year is focussed on the audit and presentation of the annual
report and account5. including a going concern asse55ment
Monthly update meetings
strategy day
Meet once a year to discuss strategy and plans for PGB
All trustees are members of the panel which determines the awarding of
grants to garden teams each year
Ineludes review of the output of the due diligence work on applitants and
the long list of application5
Two day review of in person pre5entation5 from the shortlisted applicants
Follow up meetings before final grants are awarded
Grantmaking
presentations
Attendance at RHS
Chelsea Flower Show
All trustee5 attend the RHS Chelsea Flower Show each year
RHS Chelsea debrief
meeting
In June a debrief meeting takes place to review the m05t recent RHS
Chelsea, and a8ree on learnin6s for the future
Meetings with the RHS as required
Garden Museum exhibition
Events arranged by the charities being supported
Workshops and coffee rnorning5 for the garden teams in each yearfs cohort
Attendance at other
events to represent PGB
Ad hoc
Ad hoc meetings are arranged Ivia Zoom) to discuss any emerging issues or
risks as needed

PROJECT GIVING BACK | TRUSTEES’ REPORT 

Any new trustees are appointed by the existing Board of Trustees for a term of three years. The Constitution provides for a maximum of 12 trustees and a minimum of 3. All trustees renewed their term for a further 3 years in 2025. 

Through trustees’ meetings, the trustees agree on an annual basis the broad strategy and areas of activity of the charity, including consideration of grants, reserves and risk management. The Board also receives regular financial information for review and scrutiny. The day-to-day administration of grants and the processing and handling of grant applications is delegated to the management team who consult with the Board on a monthly basis. 

The Board keeps the skill requirements of the trustees under review and in the event that a trustee were to permanently retire or additional trustees were required, the current Board of Trustees would consider potential candidates. No new trustees have been identified in the current period. 


## 5.5  Risk management 

The Board of Trustees holds overall responsibility for risk management. Key risks facing the charity are reviewed annually and maintained on a risk register, which is also revisited during strategy meetings and at other appropriate times. This approach is outlined in Project Giving Back’s Risk Management Policy, approved by the Board in October 2025. 

Risks are assessed based on their likelihood and potential impact, including any associated financial consequences. Risks scoring highly are further evaluated to determine whether mitigating actions can be implemented, or whether the risk can be accepted within a tolerable threshold. 

As the charity’s operations evolve and certain activities begin to wind down — such as the application and grantmaking processes — the overall risk profile of the organisation is reducing. This is occurring despite a challenging external economic environment for the wider charity sector. Project Giving Back benefits from a relatively secure source of funding and has conducted due diligence on charities receiving funding in 2026. 

Looking ahead, ensuring a strong and lasting legacy for the charity’s work will become increasingly important. Reputational risk will therefore continue to be carefully considered as part of our risk management framework. 

**47** 



5 

## The major risks identified are: 


Where possible, the trustees seek to mitigate the potential impact of these risks through oversight and controls. 


48 



PROJECT GIVING BACK | TRUSTEES’ REPORT 

## 5.6  Related parties, managing independence and interests 

The trustees acknowledge that Project Giving Back operates within the horticultural industry, where all four trustees have built their careers and, in some cases, continue to work or maintain connections with individuals or organisations that may have direct or indirect links to the charity. As such, the trustees recognise the potential for links to exist — either personally or professionally — with charities or garden designers who may apply for, and subsequently receive, grant funding. 

This is recognised as a potential risk for Project Giving Back. The following measures are in place to maintain independence and mitigate any potential conflicts of interest: 

- All key personnel are required to complete an annual declaration of interests. These declarations are reviewed regularly by the CEO and trustees. 

- Project Giving Back invites guest panellists to participate in the grant application decision-making process to ensure a broader and more independent perspective. 

- Prior to each grant assessment process, panellists are provided with the list of applicants and asked to declare any personal or professional interests. Where an interest is declared, the individual is excluded from any discussions or decisions relating to that applicant. 

Across the 52 gardens funded to date, PGB funding has resulted in 40 new designers having a garden at the show, 35 different landscaping companies have been involved in the construction of gardens, and over 75 nurseries and specialist growers have been used to source plants for the gardens. 

Right: Katy Terry, garden designer for the ADHD Foundation Garden, signing a note on the Project Giving Back stand at RHS Chelsea 2025. 

49 



6 

## SECTION 6 

## Our people 

## 6.1 Our team 

Project Giving Back’s trustees consider the full Board, the CEO and the Finance & Compliance Director to be the key management personnel of the charity - in charge of directing and controlling the charity and running and operating the charity on a day-to-day basis. 

The charity has a reliance on its CEO for the day-to-day running of the charity, and during her maternity leave in 2025 the Finance & Compliance Director covered this responsibility. 

Project Giving Back adopts a very agile approach and as such operates with a relatively small team. They are supported effectively with a number of external partners who provide support on PR and communications, accounting, legal, and HR. 

Finally, the photography used across our publications, website and social media channels is thanks to Britt Willoughby and Gary Morrisroe, and Matt Greenwell provides all videography services. 

The Project Giving Back team on the tradestand at RHS Chelsea Flower Show May 2024 From L to R: Clare, Isabella, Elisa, Hattie, Chantelle and Jennie 

50 



PROJECT GIVING BACK | TRUSTEES’ REPORT 


## ISABELLA NUNES DA COSTA Project & Production Manager 

With experience in project management, and having worked for a range of NGOs in the field of humanitarian 

aid, Isabella saw Project Giving Back as an exciting opportunity to work directly with charities, supporting them to make the most of the experience and platform the RHS Chelsea Flower Show offers. 

## CHANTELLE BARTRUP Digital Content & Brand Manager 

Chantelle is a digital marketer experienced in design, content strategy, and brand management.  She joined PGB in April 2024 to help shape PGB’s digital and online presence, seeing it as a fantastic opportunity to work alongside charities and help tell their stories through carefully crafted social media content. 

## 6.2 Our team 

**Project Giving Back’s trustees recognise the importance of training and developing both the team and all trustees to enhance the performance of a small group. There are a number of training opportunities available including:** 

1. Professional coaching: provided to members of the team developing their leadership, management and presentation skills 

2. NCVO: as a member of NCVO PGB has access to resources and training modules 

3. Charities Commission and other professional services updates: PGB makes use of the communications and briefings on compliance matters from the Charities Commission. 

## JENNIE SPEARS & CLARE JOHNSON Bloom PR 

Jennie (left) and Clare have been working together for over 25 years, specialising in horticulture and charity 

PR and communications projects. Having met when they both worked in-house managing PR campaigns for the RHS, and having both gained experience individually, they helped launch Project Giving Back in May 2021 and have supported the development of the charity, and the individual garden teams it has funded, since then. 

4. No recruitment was undertaken in the year, with the team being very stable. 

51 



7 

## SECTION 7 

## Our grantmaking approach 

## 7.1. Grantmaking policy 

In 2025, Project Giving Back awarded grants through an open application process. As the majority of our expenditure is directed toward grantmaking, we take a number of steps to ensure that grants are awarded fairly and appropriately, and that funds are used effectively to deliver public benefit. Our Grantmaking Policy is reviewed annually by the Board of Trustees. 

Expressions of interest were invited from UKbased charities and other eligible charitable organisations via our website. All submissions were initially screened and subject to due diligence reviews with support from professional services advisors. Subject to passing the necessary level of due diligence, they are reviewed by a panel comprising trustees, the CEO, and independent guest panellists. Shortlisted applicants were then asked to provide a written brief and mood board, and were subsequently invited to deliver an inperson presentation for final consideration. At the final presentation stage, applicants are judged based on a number of selection criteria. 

## This includes: 

- Message of the charity and communication plans 

- Concept and inspiration for the garden 

- Masterplan design 

- Planting plan 

   - Relocation plan 

- 

- Experience and professionalism 

- Commercial acumen and project management 

These criteria are shared with applicants ahead the presentation, and feedback is offered to both successful and unsuccessful applicants so there is transparency around the grantmaking process. 

## TIMELINE 


**----- Start of picture text -----**<br>
Panel scores<br>presentations<br>Longlist created:  and decide  RHS  Exhibit at<br>moodboards  on successful  application  RHS press  RHS Chelsea<br>invited applicants process launch Flower Show<br>Expressions  Shortlist created:  Grants are  Contract  Grant  Relocation<br>of interest:  invited to present  awarded  and budget  payments  of garden<br>concept design and charity  subject to   agreed   made subject<br>message to panel RHS allocation with PGB to milestones<br>being met<br>52<br>**----- End of picture text -----**<br>




**PROJECT GIVING BACK | TRUSTEES’ REPORT** 

## 7.2. Grant conditions 

We provide guidance to applicants and successful grantees about what PGB’s funding should and should not be used for. Our grantmaking policy and FAQs on our website make clear that charities can only be funded once, but designers can be funded more than once, subject to the quality of their application and relevance of their charity’s cause. 

Project Giving Back’s grants can cover the design, build and logistics of creating a show garden at RHS Chelsea. We limit designer fees to 10% of the total budget, and require a minimum of 10% of the budget to be ringfenced for the relocation of the garden. 

PGB funding does not cover any costs the designer or charity might incur that fall outside of the garden design and build parameters. This includes costs associated with: PR, marketing, entertainment costs, fundraising events, and show tickets. 

Grantees are able to secure additional financial support to help cover any additional costs they might choose to incur as a result of being at the RHS Chelsea Flower Show, but any public recognition of additional financial supporters must be approved by Project Giving Back. 

## 7.3. Grant management 

Each successful grant applicant is required to prepare a budget breakdown and payment schedule which is then included in Project Giving Back’s Exhibitor Agreement. This is a tripartite agreement that covers the roles, responsibilities and conditions of funding. Within this agreement, there is a schedule that outlines the payment dates and the associated reporting milestone. Grantees are required to provide status updates on a monthly basis and, if a status update has not been provided, the subsequent grant payment can be withheld until the Project Giving Back team and trustees are satisfied that relevant progress and reporting requirements have been met. 

**53** 



PROJECT GIVING BACK | TRUSTEES’ REPORT 

8 

## SECTION 8 

## Statement of trustees’ responsibilities 

The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Under Charity law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the Charity for that period. In preparing these financial statements, the Trustees are required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP; 

- make judgments and estimates that are reasonable and prudent; 

- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

- and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business. 

The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the Charity’s transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008 and regulations made thereunder and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

54 

54 



PROJECT GIVING BACK | TRUSTEES’ REPORT 

9 

## SECTION 9 

## Independent auditors report to the Members of Project Giving Back 

## OPINION 

We have audited the financial statements of Project Giving Back (the ‘charity’) for the year ended 31 May 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows, and the notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (United Kingdom Generally Accepted Accounting Practice). 

In our opinion, the financial statements: 

- give a true and fair view of the state of the charity’s affairs as at 31 May 2025 and of its income and expenditure for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the Charities Act 2011. 

## BASIS FOR OPINION 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## EMPHASIS OF MATTER – NOT A GOING CONCERN 

We draw attention to the paragraph headed “Going Concern” in the accounting policies which explains that the financial statements have been prepared on a 

non-going concern basis for the reasons explained in that paragraph. Our opinion is not modified in respect of this matter 

## OTHER INFORMATION 

The other information comprises the information included in the Trustees’ Report and Financial Statements, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the Trustees’ Report and Financial Statements. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. 

We have nothing to report in this regard. 

## MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION 

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion: 

- sufficient accounting records have not been kept; or 

- the information given in the financial statements is inconsistent in any material respect with the Trustees’ Annual Report; or 

- the financial statements are not in agreement with the accounting records; or 

- we have not received all the information and explanations we require for our audit. 

## RESPONSIBILITIES OF TRUSTEES 

55 



PROJECT GIVING BACK | INDEPENDENT AUDITORS REPORT 

9 

As explained more fully in the Statement of Trustees’ Responsibilities on page 54, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. 

## AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS 

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 

Irregularities, including fraud, are instances of non– compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below: 

We obtained a general understanding of the charity’s legal and regulatory framework through enquiry of management in respect of their understanding of the relevant laws and regulations. We obtained an understanding of the charity’s policies and procedures in relation to compliance with relevant laws and regulations. We also drew on our existing understanding of charity regulation. 

We understand that the charity complies with the framework through: 

- Updating operating procedures and internal controls as legal and regulatory requirements change; 

- Regular reviews of risk by management and the Trustees; 

- Approval by the Trustees of the grants awarded; 

- The Trustees’ close oversight through regular board meetings and compliance reporting. 

In the context of the audit, we considered those laws and regulations which determine the form and content of the financial statements, which are central to the charity’s ability to conduct operations and where failure to comply could result in material penalties. We have identified the following laws and regulations as being of significance in the context of the charity: 

- FRS 102 and the requirements of the Statement of Recommended Practice Accounting and Reporting by Charities in respect of the preparation and presentation of the financial statements; and 

- Charity law and regulation. 

We performed the following specific procedures to gain evidence about compliance with the significant laws and regulations above: 

- Making enquiries with management and a Trustee (as representative of the Trustees as a whole) as to the risks of non–compliance and any instances thereof; 

- Reading minutes of trustee meetings. 

The senior statutory auditor led a discussion with senior members of the engagement team regarding the susceptibility of the charitable company’s financial statements to material misstatement, including how fraud might occur. The key areas identified as part of the discussion were: 

- Management override of control; and 

- Recovery of gift aid debtor 

56 



PROJECT GIVING BACK | TRUSTEES’ REPORT 

The procedures carried out to gain evidence in the above areas included: 

- Testing of a sample of journal entries, selected through applying specific risk assessments based on the charity’s processes and controls surrounding journal entries; and 

- Review of the git aid recovered after the year end, a comparison of the prior year estimated gift aid with actual outcomes and current year estimates, and an assessment of the accuracy of the closing estimate. 

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report. 


S&W AUDIT Onslow House Onslow Street Statutory Auditor Guildford Chartered Accountants GU1 4TL 

S&W Audit is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006. 

## USE OF OUR REPORT 

This report is made solely to the charity’s trustees as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed. 

57 



PROJECT GIVING BACK | FINANCIAL STATEMENTS 

10 

## SECTION 10 

## Statement of financial activities 

FOR THE YEAR ENDING 31 MAY, 2025 

||Notes|Unrestricted|Unrestricted|
|---|---|---|---|
|||funds|funds|
|||Year ended|Year ended|
|||2025|2024|
|INCOME FROM:||£|£|
|Donations|1|5,206,000|6,826,750|
|Investments|2|58,866|36,122|
|||5,264,866|6,862,872|
|TOTAL||||
|EXPENDITURE ON:||||
|Raising funds<br>Charitable activities|3|-<br>(4,646,748)|(15,878)<br>(6,506,376)|
|TOTAL||<br>(4,646,748)|(6,522,254)|
|NET INCOME AND NET MOVEMENT IN FUNDS||<br>618,118|340,618|
|RECONCILIATION OF FUNDS:||||
|TOTAL FUNDS BROUGHT FORWARD||1,604,235|1,263,617|
|TOTAL FUNDS CARRIED FORWARD||2,222,353|1,604,235|



58 



PROJECT GIVING BACK | TRUSTEES’ REPORT 

11 

## SECTION 11 

## Balance sheet 

AS AT 31 MAY, 2025 

||Notes|Unrestricted funds|Unrestricted funds|
|---|---|---|---|
|||2025|2024|
|CURRENT ASSETS||£|£|
|Debtors|8|1,572,501|1,774,300|
|Cash at bank and in hand||962,150|286,123|
|||2,534,651|2,060,423|
|CREDITORS:Amounts falling due within one year|9|(312,298)|(456,188)|
|NET CURRENT ASSETS AND NET ASSETS||2,222,353|1,604,235|
|RESERVES||||
|Unrestricted funds|10|2,222,353|1,604,235|
|Total Funds||2,222,353|1,604,235|



The financial statements on pages 58-70 were approved by the Board and authorised for issue on 10 December 2025 and are signed on its behalf by 


## Rosie Atkins 

Chair, on behalf of Project Giving Back’s Trustees 

59 



PROJECT GIVING BACK | FINANCIAL STATEMENTS 

12 

## SECTION 12 

## Statement of cash flows 

## FOR THE YEAR ENDING 31 MAY 2025 

||Notes|Unrestricted funds|Unrestricted funds|
|---|---|---|---|
|||Year ended|Year ended|
|||2025|2024|
|||£|£|
|OPERATING ACTIVITIES|||233,919|
|Cash generated from operations|14|676,027|~~233,919~~|
|INCREASE IN CASH AND CASH EQUIVALENTS IN THE PERIOD||676,027||
||||52,204|
|CASH AND CASH EQUIVALENTS AT THE START OF THE PERIOD||286,123||
|CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD||962,150|286,123|



60 



PROJECT GIVING BACK | TRUSTEES’ REPORT 

13 

## SECTION 13 

## Accounting policies 

FOR THE YEAR ENDING 31 MAY 2025 

## COMPANY INFORMATION 

Project Giving Back is a charitable incorporated organisation registered in England and Wales by the Charity Commission (Charity number 1198478) on 31 March 2022. Details of the registered office address of the Charity are given on page 70 of the accounts. The Charity’s operations and principal activities are described in the Trustees’ Report. 

## BASIS OF ACCOUNTING 

The financial statements have been prepared under historical cost convention. The financial statements have been prepared in accordance with the Statement of Recommended Practice Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) second edition (effective 1 January 2019) and the Charities Act 2011. The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. 

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

## FUNCTIONAL CURRENCY 

The financial statements are presented in sterling which is also the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £. 

## GOING CONCERN 

The Trustees intend to wind down the charity after the RHS Chelsea Flower Show in 2026 and ultimately close the charity in 2027. Accordingly, these financial statements are prepared on a non-going concern basis. 

There have been no adjustments made to these financial statements as a result of the application of the non-going concern basis, as the carrying values of the Charity’s assets reflect their realisable values, and the carrying value of the liabilities reflects their settlement values. 

## INCOME 

Income is included in the statement of financial activities when the Charity is legally entitled to the income, there is sufficient probability of receipt, and the amount can be quantified with reasonable accuracy. 

## GIFT AID 

Gift Aid is claimed on all eligible donations and is included within donations in the statement of financial activities. The initial Gift Aid estimate is recognised in line with the donation it relates to, with any adjustments to the estimate being recognised in subsequent accounting periods. 

## EXPENDITURE 

Expenditure is recognised as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure on charitable activities comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Irrecoverable VAT is charged against the expenditure heading for which it was incurred. 

All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. As there is only one charitable activity, all support and governance costs have been allocated against this activity. Governance costs comprise all costs involving the public accountability of the Charity and its compliance with regulation and good practice. These costs include costs relating to statutory audit, legal fees and trustee training. Cost of raising funds 

61 



PROJECT GIVING BACK | FINANCIAL STATEMENTS 

13 

comprises costs incurred in relation to activities that assist with raising donations. 

## GRANTS 

Grants payable are agreed by the Trustees, as detailed in the Trustees’ Report. The liability is included in the accounts once a commitment has been made and communicated to the beneficiary and any performance commitments have been met. 

## Financial liabilities 

Basic financial liabilities, which include trade creditors and accruals, are initially measured at the transaction price and are subsequently measured at amortised cost, being the transaction price less any amounts settled. 

## CASH AT BANK AND IN HAND 

Cash and cash equivalents comprises cash held at bank. 

## RETIREMENT BENEFITS 

Grants are awarded to charities in order to cover the costs of exhibiting a garden at the RHS Chelsea Flower Show and for the relocation and repurposing of the garden to its agreed location after the event. There are 3 grants sizes awarded and irrecoverable VAT is also included in the level of the grant award where this is applicable. 

Garden costs include the portion of the grant that has been awarded to a charity in relation to the costs of creating a garden exhibit at the RHS Chelsea Flower Show. 

Garden relocation costs relate to the portion of the grant awarded to a charity to fund the costs of relocating a garden to its permanent site. These amounts will be recognised in the financial period when the relocation has been substantially completed which usually occurs in the period following the presentation of the garden at the RHS Chelsea Flower Show. 

## FUNDS 

Unrestricted funds are income receivable or generated for the objects of the Charity without further specified purpose. There are no restricted or designated funds. 

## FINANCIAL INSTRUMENTS 

Financial instruments are classified and accounted for according to the substance of the contractual arrangement as financial assets or financial liabilities. 

For defined contribution schemes the amount charged to profit or loss are the contributions payable in the period. Differences between contributions payable in the period and contributions actually paid are shown as either accruals or prepayments. 

## CRITICAL ACCOUNTING ESTIMATES AND AREAS OF JUDGEMENT 

In the application of the Charity’s accounting policies, 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 sources. 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 estimates. 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised. 

The trustees have estimated the Gift Aid that will be recoverable on the donations received in the year; the Gift Aid debtor as at the year end is £1,152,000 (2024: £1,451,750). Any variation in the percentage recoverable will have a corresponding impact on the debtor and on donated income. 

## Financial assets 

Basic financial assets, which include accrued income, are initially measured at the transaction price and are subsequently measured at amortised cost, being the transaction price less any amounts settled and any impairment losses. 

62 



PROJECT GIVING BACK | TRUSTEES’ REPORT 

14 

## SECTION 14 

## Notes to the financial statements 

FOR THE YEAR ENDING 31 MAY 2025 

|1|INCOME FROM DONATIONS|Unrestricted funds|Unrestricted funds|
|---|---|---|---|
|||Year ended 2025|Year ended 2024|
|||£|£|
||Donations|5,206,000|6,826,750|
|||5,206,000|6,826,750|
|||||
|||Unrestricted funds|Unrestricted funds|
|||Year ended 2025|Year ended 2024|
|2|INCOME FROM INVESTMENTS|||
|||£|£|
||Other interest|58,866|36,122|
|||58,866|36,122|



63 



PROJECT GIVING BACK | FINANCIAL STATEMENTS 

## 3 EXPENDITURE ON CHARITABLE ACTIVITIES 

||Unrestricted funds|Unrestricted funds|Unrestricted funds|Unrestricted funds|
|---|---|---|---|---|
||Year ended 2025||Year ended 2024||
|||£||£|
|Grants (see note 4)|3,390,340||4,906,067||
|Other direct costs|768,458||1,085,789||
|Support costs|487,950||514,520||
||4,646,748||6,506,376||
||||||
||Unrestricted funds||Unrestricted funds||
|Support costs include the following:|||||
||Year ended 2025||Year ended 2024||
||£||£||
|Finance and administration|217,245||244,631||
|Communications and marketing|50,660||73,996||
|Consulting|-||5,152||
|Staff costs|129,584||60,025||
|Professional fees|22,089||24,816||
|Governance costs|68,372||24,816||
||487,950||514,520||
||||||
||Unrestricted funds||Unrestricted funds||
|Fees payable to the auditor, S&W Audit and its associates,|Year ended||14-month||
|in respect of both audit and non–audit services are as|2025||period ended||
|follows:|£||2024||
||||£||
|Statutory Audit of accounts (included within governance)|33,942||31,371||
|Other non–audit services (included within support or|15,764||44,382||
|direct costs)|||||
||49,706||75,753||



64 



PROJECT GIVING BACK | TRUSTEES’ REPORT 

14 

|4|ANALYSIS OF GRANTS PAYABLE|Total|Total|
|---|---|---|---|
||(UNRESTRICTED FUNDS)|Commitment<br>2025|Commitment<br>2024|
||2024 Garden costs:|<br>£|£|
||Bowel Research UK|-|84,000|
||Freedom From Torture|-|342,000|
||Muscular Dystrophy Group of Great Britain & Northern Ireland|-|530,160|
||The National Autistic Society|-|511,038|
||The National Garden Scheme|-|540,000|
||The Panathlon Foundation Limited|-|81,839|
||Planet Good Earth CIC|-|84,000|
||Pulp Friction Smoothie Bar CIO||88,622|
||Size of Wales|-|85,000|
||The Parochial Church Council of the Ecclesiastical Parish of St|-|444,000|
||James, Westminster|||
||Stroke Association|-|418,230|
||Sue Ryder|-|82,021|
||The Terrence Higgins Trust|-|444,000|
||WaterAid|-|540,000|
||World Child Cancer UK|-|286,800|
||2025 Garden costs:|||
||ADHD Foundation|87,498|-|
||Hospice UK|540,000|-|
||Hospitalfield Trust|370,938|-|
||King’s Trust|541,200|-|
||Down’s Syndrome Scotland|323,598|-|
||Pathway|324,001|-|
||Royal Society of Wildlife Trusts|91,200|-|
||Seawilding|89,349|-|
||Songbird Survival|86,190|-|
||Growing for Good CIC (trading as The Glasshouse)|540,000|-|
||Total|2,993,974|4,561,710|
||2023 Relocation costs|<br>71,420|332,357|
||2024 Garden costs|(3,723)|-|
||2024 Relocation costs|328,669|12,000|
||Total grants recognised in the period (note 3)|3,390,340|4,906,067|



65 



PROJECT GIVING BACK | FINANCIAL STATEMENTS 

4 

(UNRESTRICTED FUNDS) (CONTINUED) 

||2025|2024|
|---|---|---|
||£|£|
|Grants awarded in the year:|||
|2025 garden costs|2,993,974|4,561,710|
|2024 garden cost adjustment|(3,723)|-|
|Relocation costs of 2025 gardens|<br>356,802|533,976|
||3,347,053|5,095,686|
|Commitments at 1 June|<br>604,896|416,296|
|Settled in the year|(3,390,340)|(4,906,067)|
|Adjustments to commitments in the year|18,268|(1,019)|
|Commitments as at 31 May 2025|579,877|604,896|
|Analysed as:|||
|2023 gardens|-|82,920|
|2024 gardens|223,075|521,976|
|2025 gardens|356,802|-|
||579,877|604,896|



## 5 

|STAFF COSTS|Year ended|Year ended|
|---|---|---|
||2025|2024|
||£|£|
|Salaries and wages|280,030|167,372|
|Social security costs|25,691|13,429|
|Pension costs|4,698|2,925|
||310,419|183,726|



There were 4 (2024: 3) employees during the period. 

66 



PROJECT GIVING BACK | TRUSTEES’ REPORT 

14 

6 

|REMUNERATION OF KEY MANAGEMENT PERSONNEL<br>The key management personnel of the Charity comprise of the Chief<br>Executive Officer, Finance and Compliance Director and Trustees. The<br>total employment benefits of the key management personnel of the<br>Charity were £209,239 (2024: £112,656) which consists of salary, national<br>insurance and pension costs.<br>The number of employees whose total employee benefits exceeded<br>£60,000 during the period for the Charity were:<br>£90,001 - £100,000<br>£100,001 - £110,000<br>£110,001 - £120,000|2024<br>Number<br>2025<br>Number<br>1<br>-<br>1<br>2<br>-<br>1<br>-<br>1|
|---|---|



The Trustees did not receive any remuneration in the period. 

During the period, 3 (2024: 3) Trustees were reimbursed expenses of £4,831 (2024: £7,811). These costs related to travel and other out of pocket expenses. 

## 7 RETIREMENT BENEFIT SCHEME 

The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund. 

The employer’s pension costs charged to the Statement of Financial Activities during the period amounted to £4,698 (2024: £2,925). 

## 8 

|DEBTORS<br>Prepayments and accrued income<br>Other debtors|2025<br>£<br>1,569,824<br>2,677<br>1,572,501|2024<br>£<br>1,751,283<br>23,017<br>1,774,300|
|---|---|---|



Included within accrued income are balances of £1,152,000 (2024: £1,451,750) relating to Gift Aid. 

67 



PROJECT GIVING BACK | FINANCIAL STATEMENTS 

|9<br>CREDITORS:Amounts falling due within one year<br>Trade creditors<br>Accruals<br>Other tax and social security<br>|2024<br>£<br>53,079<br>400,568<br>2,541<br>456,188<br>2025<br>£<br>192,000<br>120,298<br>-<br>312,298|
|---|---|



|FUNDS<br>Unrestricted funds<br>Total funds<br>10<br>Unrestricted funds<br>Total funds<br>|At 1 June<br>2024<br>£<br>1,604,235<br>1,604,235<br><br><br>At 1 June<br>2023<br>£<br>1,263,617<br>1,263,617|At 31 May<br>2025<br>£<br>Expenditure<br>£<br>Income<br>£<br>5,264,866<br>5,264,866<br>(4,646,748)<br>(4,646,748)<br>2,222,353<br>2,222,353<br>At 31 May<br>2024<br>£<br>Expenditure<br>£<br>Income<br>£<br>6,862,872<br>6,862,872<br>(6,522,254)<br>(6,522,254)<br>1,604,235<br>1,604,235|
|---|---|---|



|ANALYSIS OF NET ASSETS BETWEEN FUNDS|Unrestricted Funds|Unrestricted Funds|
|---|---|---|
||As at 31 May|As at 31 May|
||2025|2024|
||£|£|
|Current assets|2,534,651|2,060,423|
|Current liabilities|(312,298)|(456,188)|
||2,222,353|1,604,235|



11 

68 



PROJECT GIVING BACK | TRUSTEES’ REPORT 

14 

12 

## RELATED PARTY TRANSACTIONS 

Charlie Hawkes Limited, a company controlled by a connected party of Mark Fane, partnered with the National Brain Appeal charity, was awarded a grant to supply services to exhibit at the 2023 RHS Chelsea Flower Show. Project Giving Back paid £nil (2024: £25,546) directly to Charlie Hawkes Limited in lieu of paying the grant directly to the participating charity for the contracted services. No balance was outstanding at the period end (2024: £nil). 

## 13 

## TAXATION 

The Charity is exempt from tax on income and gains under sections 466 to 493 of the Corporation Tax Act 2010 to the extent that these are applied to its charitable objects. 

|RECONCILIATION OF NET INCOME TO NET CASH GENERATED FROM OPERATIONS<br>14<br>NET INCOME FOR THE REPORTING PERIOD<br>Decrease in debtors<br>(Decrease) in creditors<br>NET CASH GENERATED BY OPERATIONS|2025<br>£<br>618,118<br>201,799<br>(143,890)<br>676,027|2024<br>£<br>340,618<br>3,453<br>(110,152)|
|---|---|---|
|||233,919|



|ANALYSIS OF CHANGES IN CASH AT BANK<br>AND IN HAND<br>15<br>Cash at bank and in hand<br>As|As<br>Cashflow<br>£<br>676,027<br>676,027<br>at 31 May<br>2024<br>£<br>286,123<br>286,123|at 31 May<br>2025<br>£<br>962,150|
|---|---|---|
|||962,150|



69 



15 

## SECTION 15 

## Administrative details 

## TRUSTEES 

Rosie Atkins (Chair) (appointed 31 March 2022) Mark William Fane (appointed 31 March 2022) Alexandra Denman (appointed 31 March 2022) Arne Jens Maynard (appointed 31 March 2022) 

Day-to-day management of the charity is delegated to the Project Giving Back team, with Harriet (Hattie) Ghaui as Chief Executive Officer (Appointed 3 October 2022), and Elisa Davies as Finance & Compliance Director (Appointed 8 January 2024). 

REGISTERED AUDITOR CHARITY S&W audit (formerly CLA NUMBER Evelyn Partners Limited) 1198478 Onslow House Onslow Street Guildford GU1 4TL 

## REGISTERED OFFICE 

## BANK 

6 Floor, 25 Farringdon Street HSBC UK Bank plc. London 1 Centenary Square, EC4A 4AB Birmingham B1 1HQ 

## ACCOUNTING 

## & BOOKKEEPING 

RSM UK Group LLP 25 Farringdon Street London EC4A 4AB 

## LAW FIRM 

Baker McKenzie LLP 100 New Bridge Street London EC4V 6JA 

70 




**----- Start of picture text -----**<br>
PROJECT GIVING BACK | TRUSTEES’ REPORT<br>The Songbird Survival Garden at the RHS Chelsea<br>Flower Show 2025.<br>**----- End of picture text -----**<br>



CHARITY NUMBER: 1198478 

71