Docu5 EnvBIDP8 ID.. 3BFF4844-t)46A4D9e-B29B-8CB6EA5DF89F Charlty registratlon number: 1198790 THE WORSHIPFUL COMPANY OF GARDENERS OF LONDON CHARITY ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2025
Docuslgll EDvelope ID.. 3BFF4844.tM6A.4Dg6£2g8-8CB6EA5DF89F THE WORSHIPFUL COMPANY OF GARDENERS OF LONDON CHARITY CONTENTS Page Charity information Trustee's report Independent examlners, report Statement of flnancial activiti8s Balance sheet Notes to thg financlal statements
Docuslgn EnvelopB ID.. FF4844-46A-4D-B298-ScB6EAsrIF89F THEWORSHIPFULCOMPANY OF GARDENERS OF LONDON CHARITY CHARITY INFORMATION Trustees R. Capewèll (Chairl S. D. Woodburn {aptx)inled on 16 September 20241 A, C. Evans Alderman R. Howard D. Pittaway C. S. M. Peck S. Bélnhard (resigned on 4 October 2025) D. Ailchinson-Tail H. E. Potts D. C. Balfour G. Coward-williams J. P. Rochford N. J. Woolf (resigned 4 July 2025} J. E. Gilbert {r&signed 4 July 20241 R. Ivison {appointed 4 July 20251 M. Watson-smylh (appointed 10 Novemb@r 225) Charfty number 11987SO Address Woodlands Farm, Calcoll, Slurry, Canterbury. Kent, CT3 4NB. Website www.gardenerscompany.org.uk Bankers Lloyds TSH Bank plc. Cheapside, PO Box 1000, BX11LT Investment advisors Charles Stanley & Co L¢m(ced, 25 Ropemaker Street, Lon(k)n, EC2Y 9LY. Page 1
Dowsign Envetope ID.. 3BFF4644-D46A-4D96.B29B-6CB6EA5DF89F THE WORSHIPFULCOMPANY OF GARDENERS OF LONDON CHARITY TRUSTEE'S REPORT FOR THE YEAR ENDED 30 JUNE 2025 The Trustees presents their report together with the financial slalemenls of The Worshipful Company of Gardeners of Lonclon Charity for the y8ar ended 3Q June 2025. The r8POrt and financial slalemenls have en prepared in accordance with the accounting PDli¢ies sel out in note 110 the financial slalamenls and comply with The Worshipful Company of Gardeners of London Charity's trust d&8d, the Charities Act 2011 and Accounting and Reporting by Char¢ties.' Slalement of ReGommellded PraCte applicable lo charilEs pr&paring their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and the Republic of Ireland IFRS 102). Objectives and actlvltles The objedivos of the Charity are lo support charf(able 8ctwil8 relating to horticulture that include.. Education and training in horticulturè Conservation, maintenance And iMpVeMent of the environment Changing for the better Publ attitudes towards the natural envirollmenl Advancamenl of horticulture through science Support is also gEven lo charities connected lo The City of London or op8raling wthin11. The Chaiity Teceives conlribulions from ils memb8r8 and income from ils investments and supports other charili@s. and awards prizes. The Trustees confirm that they have Tefefred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing th8 Charity's aims and objeclwes, and in planning future activities and Setting the dOnatn making policy for the year. Achlevements and performance The Charity hgs Continued wf(h ils programme of glving annual grants lo a numbw of charities. it has gwen 8 range of one-off grants lo charities and good causes during th8 year. In all cases th? grants have provided much need8d support to assist the various organisations in meeting their objectives. Financlal review Tho CharFty has continued lo pursue ils objects making grants and awarding prizes. During th6 yèar the Charity made grants of £89,130 and awarded prizes of £4.325. The Charity has an overall 8urplLFS for the year of £4,86112024'. su¥plus of £12.320}. Al the year the Charity held funds tDtalling £916,101 (2024= £917,192) of this amount £98,648 is held as flee reseNes. Structurej govfrmance and manageMt Tho origillal Charity is constiluled as a Trust Corporatlon Under a trust ¢Jeed dated 23 Nov8mbèr 1962. The gal entY of the Charity was changed with the fomiation of a Charitsble Incorporated Organisatn ICIOI No. 1198790 on 29 April 2022. The Trustees have the power to appoint other Trustees under the Trust deed. The Charity is managed by a Board of Trustees I the 8oard'l. They réview the proposed recipients of grants above £1,500 in biannual meetings. Small grants, those below £1,500, are Considered online on 8 monthly basis. Paga 2
DI{gn EnvelopB ID.. 8BFF4844-D46A4D96-B2984CB6EA5DF89F THE WORSHIPFUL COMPANY OF GARDENERS OF LONDON CHARITY TRUSTEE'S REPORT FOR THE YEAR ENDED 30 JUNE 2025 The Court of Assistants of the Worshipful Company of Gardeners (The Company) fltlly supports the work of the BoaTd and the Master and Wardens (who are ex officio membsrs ofthe Board). The Charity Mling minutes are tabled lo the Court for their infomialion. structurei governance and management Icontlnuedl Donations to the Charity are made by the members of The Company. The Board ofTruslees includes a quarte 8ddendurn to the Company Spade magazine as part of thelr efforts lo communicate the usa of the members, conlribulions. Plans for future periods The Charity aims lo continue lo support other charities. and award grants and prizes. Inve5tfflent pollcy The Trustees, investment policy is to provide a suffi¢ient lolal return, in order to fund the approximate level of expendilui8 envisaged by the Trustee in accordance with the Charity's objocls. The Trustees believe that funds should be invested to provide the maximum total return commensurate with the level of risk agreed between themselves and their advisors. Overall, the portffolio should provide the opportunity lor capital and Iome growth to meet the 04ectives of thè Charity and should provide some prolaction against inflation. The Trustees have dèlegated invaslmenl management lo Charles Stanley & Co Limited. A regular review of th8 inveslmtrnts is undertaken by the Board of Trustees lo agree the investment gLtidelines and monitor the performance of the Investment managers who are in attendance al these reviews. Risk managgment The Trustees have assessed the maior rtsks lo which the Charity is exposed, in particular those relattrd lo the ¢¥Jeralions and finances of the Charity and are satisfied that systems are in place lo miligale th8 exposure lo the major risks. Reserve policy The Trustees have examined the requirement for free reseNes, which are unrestrlcted funds, and Conside il 8ppropri8le lo have a level of reserves which will enable the ChaTrfLy to gen8rale sufficient investment income for the Charity lo continue the range of charitable giving that il currently undertakes. The Trustees reguL4rly review the level of resetves of tho Charity to ensure that they are adequate lo fulfil the Charity's objectives. The Trustees, policy is to distribute th6 Charity's annual inooming resources. Subject to thg agreement of the Tru8tees, any surplus in the y8ar is Iransfèrr8d to the Designated Fund account. Statement of Trusteo's responslbilities The Iruslees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations The law applicabl& to charities in England & Wales qUireS the trustees lo prepare financial statements for each financial year In accordance with Unitèd Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Slar5dards and applicable lawl. The Iruslees must not approve the liranci81 slalements unless they are satisfied that they give a true and fair view of Ihe slate of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, Df th6 charity for that period. Page 3
Env81opa ID.. 3BFF4844-D46A-4D96-B298-8CB6EA5DFB9F THE WORSHIPFUL COMPANY OF GARDENERS OF LONDON CHARITY TRUSTEE'S REPORT FOR THEYEAR ENDED 30 JUNE 2025 In prop8ring Ihase linanclal statements, the Trustee 18 required to.. select suitable accounting policies 8nd apply them consistently., observe the methods and principlès in the Charities SORP., make judgments and accounting eslimales that are reasonable and prudent,. slate whelh8r applicable UK Accounting Standards have been followed, subject lo any material departures disclosed and explained in the financia5 slalements. prepare the financial slalemenls on the going concern basis unless il is inappropriate to presume that the chaiily will continue lo operate. The trustees aw responsible for keeping sufficient accounting records that disclose with reason8ble accuracy al any lime the financial position of the charity and enable them to ensure that the financial statements comp with the Charities Act 2011. the Charity (Accounts and Reports) Règulations 2008 and the provisions of the trust de8d. 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 olh8r irregularities. This report was approved by the Trustees and slgned on their behalf by-. 4hd by.. tyLwdL 140AE46T012D4EP... R. Capewell Chair 13 Aprtl 2026 Page 4
DOc$19M Envalope ID.. 3SFF484448A4D96-s29&8cB8ESDF89F THE WORSHIPFUL COMPANY OF GARDENERS OF LONDON CHARITY Independent Examln8fs Report to the Trustees of The Worshipful Company of Gardeners of London Charity I report lo th8 trustees on my examination of the financial statements of The Worshipful Company of Gardeners of London Charity {'Ihe chartty'l for the year ènded 30 June 2025 which comprise the Statement of Financial Acllvllies, the BaLqnce Sheet and related notes. This ieport is made solely lo th8 charity's trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might sl8le to the charity's trustees those mallers l am required 10 81ale to them in this report and for no other purpose. To the fullest extent permitted by law, I do not aept or assume responsibility to anyone other than the charity and th8 charity's trustees as a ky, for my work, for this report, or for the oplnlons I have formed. Responsibilities and basls of report As the Iruslees of the charity you are responsible for the preparation of the financial slalements in accordance wth the requlremenls of the Charllles Act 20111'lhe Acl'}, I report in respect of my examination of the charity's financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Direction8 given by the Charity Commission undér secl¢on 145(51{bl of the Ad. An independènt examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that 8n audtior considers in giving their DPinK)n on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an indepèndent examinalion c8n provide. Consequently l express no opinion as lo whether the financial statements present a rue and fairf view and my report is limited lo those specific matters set out in the Indépendent examinerfs slalemenl. Independent examinerfs 5tatoment I have completed my examination. l eonfim that no material mallers have ctjne to my attention In connection with the examinallon gniing me cause lo believe that in 8ny mg18rial respect..
accounting record5 were not kept in respect of the charity as requirad by section 130 of the Act,. or tho financial statements do nol accord with those records,. or the financial statements do not comply with the applicable Tequirem&nts concerning the form and conlenl of accounts sel out the Charities (Accoufils and Reports) Regulations 2008 othor than any quiremenl that the a¢¢ounls give a'lrue and fair view which is not a matter consKler8d as part of an independ8nl examination. I have no conceins and have across no Dther matters in ¢onneclion with the examination lo which allenlioll Should be drawn In this report in order to enable a propel un(Jerslanding of the financial slatemtsnls lo be r&ached. Janine Mansfield FCA Rickard Luckin Limited 1 sl Flcx)r, County House 100 New London Road Chelmsford, Essex CM2 ORG Date.. 11 April 102 Page 5
Docuslgn En¥ek)p£ ID.. 3DFF4a44-D46A-4DBZ98-8cB6EA5DF89F THE WORSHIPFUL COMPANY OF GARDENERS OF LONDON CHARITY STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 JUNE 2025 Unrestricted Unr8Strictod funds funds General designatéd 2025 2025 Total Note 2025 2024 Incom8 and endowmenls Gift aid receipts t)onalions Legacies Investment income 16.833 50,498 10,088 31,710 16,833 50,498 10.088 31.710 50,168 10,871 20,000 32.732 Total Income 109,129 109,129 113,771 Expenditure Donatiolls and prizes Adminislralive fees 193,4551 {10,8131 193,4SSI 110.813 {71.741) {9,710) Total èxpenditure 1104,2681 1104.268 181.451} Net1105slllncomg bafor8 transfer to resèrves 4,861 4.861 32,320 TrarssfeT to designated fund account 10,088} qO,088 120,0001 Net Ilossyincome for the year before Investment losses or gain$ 15,2271 10,088 4,861 12,320 Nel1108ses}/gains on the revaluation of investments 15,9521 15.9521 19,096 Net Iloss}Ilncome and movement in funds {11,1791 10,088 11,0911 31,416 Fund balance brought forward at 1 July 2024 628,170 289,022 917,192 885,776 Fund balance carrled forward at 30 June 2025 616.991 299.110 9q6.101 917,192 Page 6
Docuslon Envelope ID.. 3BFF4844Q46A-4D96-B2984CBeEA5DF89F THE WORSHIPFUL COMPANY OF GARDENERS OF LONDON CHARITY BALANCE SHEET AS AT 30 JUNE 2025 Note 2025 2024 Fixed assets Inveslm8nts 817,452 773,903 Library Current assets Debtor8 Cash al bank and in hand 47.292 56.186 91,886 54,252 103,478 146,138 Creditors.. amunts falling due wlthln one year 10 {4.8301 (2,8501 Net tuyrent assets 98,648 143,288 Net assets 916.101 917,192 Funds: Unrestricted - Deslgnated funds Unrestricted lunds 12 12 299,110 616,991 289,022 628,170 Total Funds 916,101 917,192 The financial slalements on pages 6 to 14 were approved and authorised for18sue by the Board of Trustees CN) 13 Aprll 2028 and were signed on ils behalf by.. 819dby.' IADAÈ4eY01204EB... R. Capewell Chair Page 7
Docu&lgn Envebpe It).. 3BFF4844-D4sA4Dge2O8-8caeE4SDFe9F THE WORSHIPFUL COMPANY OF GARDENERS OF LONDON CHARrrY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 202S Accounting policies 1.1 Basis of preparation of ffnancial statements and assessment ol going concern The financial sl8lements have been prepared in accordanc? with IhB Statement of Recommended Practice IFRS 1021'Accounling and Reporting by Charitiès. w¢th applicable accounting and reporting standards in the Unitéd Kingdom, including Financial Reporting Standard 102, "The Financial Reporting Standard applrcable in the United Kingdom and Republic of Ireland" ('FRS 102.1, and the Charities Ad 2011. The financial slat8¥nenls have departed from the Charitl8s (Accounts and Raportsl Regulations 2008 only lo thè extent required lo provide a true and fair view. This departure has invohjed following the Statement of Recommended Practice for ch8riti&s applying FRS 102 rather than the version of the Statement of Recommended pract which is referred lo tt) the Regulations bul which has since been wthdrawn. These financial slalemenls are preparod on the going concern basis. The Trustees have no mal8rial uncertaintles regarding going concern. The Charity is a public benefit enlily as defined by FRS 102. The preparation of financial statements requires the use of certain critical accounting estimates. also requires managemenl to exercise ils judgement in the process of apptying the Charity's accouiiling policies. The areas involving a higher degree of judgement or complexity, or ar&as where assumptions and eslimale5 aro significant to the linancial slalemenls, are disclosed in note 2. 1.2 Income recognitlon Atl income is recognised once the Charity has enlillemenl lo the income, il Is Probable that inGome will be received, and the amount of income receivable can be measured reliably. Th& following criteria must also be mel before income is recognised.. Donations and glfts Donations and gifts are recognised when k)oth the amount and selllemenl dal8 are known. Legaeles Legacies are recognisecl on a case by case basis following the grant of probate when the 8dminislralorlexeculor for the eslale has communicated in writing both the amount and settlement dale. Investment Inoome Interest on funds he on deposit 18 Included Ltpon notification of the interest being paid or payab. Dividends are recognisgd once the dividend has been declared and notilicatn of the dividend due has been received. Page 8
noSIgn Envebpe ID.. 38FF4644-D46A-409642984CB6EA5DF89F THE WORSHIPFUL COMPANY OF GARDENERS OF LONDON CHARITY NOTES TO THE FINANCIAL sTATEmEs FOR THE YEAR ENDED 30 JUNE 2025 Accounting policies {contlnuedl 1.3 Resources exp8nd8d Expenditure is recogriised in the period when there is a legal OT constructive obligation committing the Charity lo that expènditure, it is probablé that thé séttlamenl will be required and the amount of the obligation can be measured reliab. All expenditure is COUnted for on an Bccruals basis. 1.4 Charltable activities Cc)sts of charitable actlvitie8 include grant8 made and an apportionment of SUort and goverllance costs as shown in llole 6. 1.5 Allocatlon of support and governance costs Support costs have been allocated between gDvernance cost8 and other support costs in proportion lo the amount expended on each class of charilable activilies. Gov&rnance costs Comprise all costs involving the publ accounlabilily of the Charity and ils compliance with regulalK)n and good pmclice. These costs include costs related lo statutory aud¢t and legal fees. 1.6 Costs of raising funds Th8 cos18 of genoraling funds consist of investment management costs. 1.7 Irrecoverable VAT Irrecoverable VAT is charged again81 the &xpendilure hoading for 1¢h it was incurred. 1.8 Flxgd asset investments Investments are a form of basic fi'nancial instrument and are initially recognised al their transaction value and subseouently measured al their fair value as at the balance she8t dale using the closing quoted market price. The statement of financial activities includes the net gains and losses artsing on revaluation and disposals throughout the year. The Charity does not acquire put options, derivatives or other complex financial in8truments. The wnain form of financial riskfaced by the Charity is that of voLatilily in equity markets 8nd inveslm&nl markets due lo wider economic condiliDns, the altitude of investors to investment ri8k. and ch8nges in sentiment concorning equities and within particular sectors or sub sectors. Page 9
Docuslgn EnvelopD ID.. 3BFF4844.D46A.4D96_B2984CB6EASDF89F THE WORSHIPFUL COMPANY OF GARDENERS OF LONDON CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THEYEAR ENDED 30 JUNE 2025 Accounting policies Iconllnuedl q.9 Funds Unreslrlcted funds Unrestricted funds are funds that the Trustee is free lo use for any purpose in furtherance of the charitable objects. R8strict8d funds Resliicled fvnds are funds, which have legal restrictions on their use. where donors have specified the funds can onty be spent on speCIf activities. 1.10 Financial Instruments Tho Charity has chosen lo adopt Sections 11 and 12 of FRS 102 in respect of financial inslrum8nls. Debtors Debtors are initially recognised at transaction price and thereafter slated al amortlsed cost using the effectiva interest method, less impaimignl losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the debtors are slal8d al cost less impairment Ioss8S. Creditors Cr&dilors are initially recognised al fair valu& and thereafter slated al amortised cost u8ing the effective interest method unless the effect of discounting would be immaleri81, in which case they are st81ed at cost. Cash arFd cash equivalents Cash and cash equivalents compr¢se cash at bank and in hand. Offsethng Financial assets and liabilitiès are offset and the nel amounts presented in the financial slalements when there is a legally enforceable right lo sel off the recognised amounts and there is an intention to settle on a nel basis or lo realise the asset and settla the liability simultaneously. 1.11 Taxation H. M. Revenue & Customs has granted the Charity exemption and thus il is exempl from t8x8lion. Page 10
DocuTA9n Env8lop8 ID.. 38FF4844-D46A4D*-B298-8CB6EA5DF89F THE WORSHIPFUL COMPANY OF GARDENERS OF LONDON CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 Judgements in applying accountlng pollcles and key Sources of esllmatlon uncèrtainty In preparing the financial statements management are required to make judgements, eslimales and assumptions that affect the amounts reported for 8ss8ls and liabilities 8s at the balance sheet dale and the amounts reported for revenues and exwnsos during the year. However, the nature of eslimalion means that actual outcomes could differ from these estimates. Whilst management have made judgements, eslimales and assumptions in preparing the financial statements, they considar that thèsa have not h8d a significant effect on amourFls recognised. Donatlons. glfts and deed$ of covenant 2025 2024 Donations Gift aid- InMe tax recoverable 50.498 16,833 50,188 10,871 67,331 61,039 Donations including grft aid include £n111224.. £nRI given for restricted purpose8. Investment managemènt fees The Board of Trustees have appointed Charles StanY & Co Limil8d (Charlés Slanleyl as Investment Managers lo the Charity. Tho annual cost in respect of the managomenl of the Charity's investment portfolio is bore by the Charity. Thè value of this service to the Charity was £6,250 {2024'. £5,827) and is recognised within administrative expenses on the face of the Statement of Financial A¢tivitie8 for the year (see note 71. Trustee's expenses and remuneration No Trustee rpmuneralion was paid during the y8ar {2024'. £nill. In addition, no officer of the Trusleg charity was paid or reimbursed any expensès during the year (2024: £1,985). Pagè 11
Docuslgn EAy8lope ID.. 3BFF4844-D46A-409fvB2g&8CBfjEASDF89F THEWORSHIPFUL COI4iPANY OF GARDENERS OF LONDON CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 Grants 2025 2024 City & Guilds of London Inslilulion Thrive Future Gardeners Future Trees Trust Royal Botan Garden Edinburgh Wesl Dean College Flowèrs in the City Nuffield Scholar Spli alfield Crypt Flowers in the C¢ty CHEXS The Flilcroft Trust For GroundwDrk London The Chelsea Physi¢ Garden The Professtonal Gardeners Trust Core Arts Grove Collage PCC of Sl. Michaels London in Blwm The Hoxlon Trust Society Links Gilbert While's Garden The London Garden sIetY The Colegrave Seabrook Scholarship Céntral YMCA Freedom from Torture Meath Epilepsy Charty The Gardens Trust Thurrock and Brentford Mind Grassroots Weslcliff Schools Outreach The Mullipule Intelligence Hub London Children's Flower soCtY Action for Refugees in Lewisham Bridewell Organic Gardens Herefordshire Growing Point Ashwood Nurseries Martineau Gardens The Mudlark community crty Harvest DKlsbury Civic Community Incommon Foundation HospiGe of Sl. Francis Bang Edulainmenl grow projèct Archbishop's Park Sl Wilfled's Hospice CPRE London Lord Mayor's Appeal Ho¢atio's Garden Next Step Ahead 10,000 10,000 10,000 7,000 6,500 5,000 5,000 5.000 5.000 5,000 4,975 4,910 4,826 3.500 3,000 3,000 2,653 2,500 2,500 2,500 2,500 2,500 2.500 2,100 iooo 1000 1,500 1.500 1.500 1,500 1,500 1,500 1.490 1,500 1,500 1,500 1,500 1,500 1,500 1,5DO 1,500 1,428 1,484 1,457 1,400 1.400 1,265 1.250 1,000 1.000 1.000 1,000 1,000 Page 12
DOG81g Envelop9 ID., 38FF4844-D48A4D9&B298-8C88EASDFegF THE WORSHIPFUL COMPANY OF GARDENERS OF LONDON CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 6. Grant8 Icontlnuedl Schools Outrèach The English Heritage Trust Jubilee School PTA Ctty & Guilds United Guilds 1,000 750 625 600 200 89.130 4.325 67,581 4,180 Prizès 93,455 71,741 Grants awarded includ2 £nil (2024.. £nill given for restred purposes. The Lord Mayor's Appeal supports a number of charities. Further details of the charitles supported ean be found al.. wM.Ihelordmayorsappeal,org. Support and governance costs 2025 2024 Investment management fees Company management Software Bank charges Independent examlnation 6,250 1,825 615 93 2,030 5,827 3,883 10,813 9,710 Investments Fair value 2025 Fair value 2024 Cost 2025 Brought fomard Additions Disposals Net k)ss on ravaluation 687.593 168,583 {120,4371 773,903 168,584 1119,0831 5,9521 770,958 27,646 143,7971 19,096 Cariied forward 735,739 817,452 773,9Q3 Investments are financial assets measured al fair value through the Slalemenl of Flnancial Aclivlties. 2025 2024 UK Income Foreign Income Bank Inlarest 27,448 2,245 2,017 27,066 3,985 1.681 31,710 32,732 Page 13
Docusign Envelope ID.. 38FF4844.D46A-4D96.8298.8C86EA6DF89F THE WORSHIPFULCOMPANY OF GARDENERS OF LONDON CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 Debtors 2025 2024 Amounts duè from Chades Stanley Tax recoverable amount Dividends rec6ivable 26,677 11,276 10,339 46,292 71,209 10,500 10,177 91,886 10. Credltors: Amounts falling due withln one ygar 2025 2024 Other cr8dilars 4.830 2,850 Flnancial instruments 2025 2024 Financial assets measured at fail value through income and expenditurè 817,452 773,903 12. Funds Unrestricted Designated funds Unrestrlcted General funds Total At 1 July 2025 Income and endowments Support and governance costs Expendf(ure on charil*le activities G8ins on investments Transfers 289,022 628,170 109,129 110,8131 193,4551 15,9521 110.0881 917,192 109,129 110.813} 193,455} 5,9521 10,088 AI 30 June 2025 299,110 616,991 916,101 De8ignaled funds represent gacY incorne thé trustees have agreed lo sel aside to be invested for future grants. 13. Split of net assets between funds Unrestrlcted Unrestncted Designated General funds funds Total Fixed assets Current assetslliabililies 299,110 518,343 817,453 At 30 June 2025 299,110 616,991 916,101 Page 14
DOtsIgn Erwelop6 ID.. 3BFF4B44-D48A-4D-g8-8C86E5DF89F THE WORSHIPFUL COMPANYOF GARDENERS OF LONDON CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 Unrèstrict8d Designated funds Unrèstricted General funds Total Fixed assets Currenl asselslliabililies 289,022 484,882 773.904 AI 30 June 2024 289.022 628,170 917,192 13. Related party transactlons An employee of 8 company co-owned by a Iruslee was paid £1,370 durtng the year for adminSslralive support. No related party transactions occued in 2024. During tho year the Iruslees donated a lolal of £2,9D5. Page 15