Charity number: 1202831
The Bowen Foundation
Unaudited
Trustees. report and financial ststements
For the year ended 30 April 2026

The Bowen Foundatlon
Contents
Paga
Reference and administrative detall8 of the Charity, its Trustees and advisers
Trustees. report
Statement of financial activitie8
Balance sheet
Notes to tho finan¢lal statements
6-11

The Bowen Foundation
Reference and admlnlstratlve details of the Charity, its Trustees and advlsers
For the year ended 30 Aprll 2026
Trustees
J Boraston
A Horton
J Horto
D Tuson
Charlty reglsterèd
number
1202831
Prlncipal offlc•
Suité 2, Orchard House
Orchard Street
Canterbury
Kent
CT2 8AR
Accountants
Kreston Reeves LLP
Suite 2
Orchard House
Orchard Street
Canterbury
Kent
CT2 8AR
Page 1

The Bowen Foundation
Trustees. report
For the year ended 30 April 2026
The Trustees present their annual report tog6th8r with the financial 5tstements of the Charity for the year 1 May
2025 to 30 April 2026.
Objectives and activities
Pollcles and objectives
The Ch8rfWs obl8ctlves are to promote the conservation of the physical and natural environment by promoting
biodiversity through activities such as (particularly bul not exclu5ivelyl, pond digging and glade clearance. The
advancement ol education for the public benefit in nature conservation and the enhancement and protection of
blological diversity to advance such objects or purposes as ar8 8xclusively charitable according to the law of
England and Wales as the Charity TrLtstee5 see fil from time to tim8.
In setting obleclives and planning for activtlies. the Trustees have giv@n due consideration lo general guidance
published by the Charity Commission relating to public benefit, including the guidance 'Public benefit.. running a
charity (P821'.
Achlevemenls and perforn)ance
. Summary of Activities
The Charity remained domiant for accounting purposes during the financial year, with no financial transactions
taking place. The Charity will be unlikely to incur expenses while the Irustees review its strategic direction and
fLrture fundirig opportuni118s. How8ver, the Charity continues to deliver ils charitable objectives through volunteer
efforts for weed control and replacing failures upon the land.
For 2026127 financial year. the Charity are not planning lo undertake any significant charitable activities or make
grant distributions, however, the Charity may have to organise maintenance of the woodland i.e. pruning and
removal of poor-quality stems which could be an expenditure as we will need a professional arboriculturfst. Th8
Charity will be unlikely to incur expenses while the trustees review its strategic direction and futur8 funding
opportunities. Adminislralive activities were limil&d to maintaining the CharitWs legal and regulatory obligations,
financial managoment, and compliance requirements.
Flnanclal review
. Golng concern
Th8 trustees have cor)sidered the Chariws financial position and future prospects and are satisfied that the
Charity remains a going concarn. Athough the Charity has been dormant and has not carried out active
charitabl8 programmes during the year, it eontinues to hold sufficienl resources to meet ils liabilities as they fall
due and lo maintain its operations. For thi5 reason, they continue lo adopt the going concern basis in preparing
the financial statements. Further details regarding the adoption of the going concern basis can be found in th8
accounting policies.
b. Reserves pollcy
Suffictent roserves will be maintained to ensur6 at18aSt 6 months, costs can be mel.
Slruclure. governance and management
a. Constitutlon
The Bowen FOUnda￿On Is a reglst&r8d tharity, number 1202831, and 18 constituted under a Trust deed.
Pag@ 2

The B4xven Foundation
Trustees. report Icontlnuedl
For the year ended 30 Aprll 2026
Structure, governance and management (continued)
b. Methods of appolntsnent or election of Trustees
The management of tha Charity is the responsibility of the Trustees who are elected and COwOPt8d undor the
terms of the Trust deed.
Plans for future perlods
Over the next year, the Charlty will be contlnulng lo focus on promoting the conservation of the physical and
natural environment by pmmoting biodlverslty through activtties such as pond digging and glade clearance at
Larkey Valley.
statement of Trustees. responslbllltles
The Trustees are responslble for preparing the Trustees. report and the financial statements in accordanc8 with
applicable law and United Klngdom Accounting Sl8ndanls (United Kingdom Generally knepted A(xounting
Practic81.
The law applicable to charities in England & Wales requires the Trustee9 to prepare financial statements for
each financial whith give a Irue and fair vlew of the slate of affai￿ of the Charity and of tts incoming resources
arKI appli(xtion of resources, including ils income and expendtture. for that perK)d. In prepartng these financial
statements, the Trustees are requir6d to:
select suitable accounting policies and then apply them consistendy-
observe the methods and principles of the Charities SORP IFRS 1021.,
make judgments and accounting estimat8S that are reasonable and pwdent.
stste whether applicable UK Accounting Standards (FRS 1021 have been followed, subject to any material
departures disclosed and explained in the financial statements-
prepar8 Ihg financial statements on the going concèm basis unless it is inappropriate to presume that the
Charity will tx)ntinue in busin8SS.
The Trustees are responsible for keeping adequate accounting records that are SLrfficienl to show and explain
the Charitys transactions and disclose wth reasonable accuracy at any time the financial position of the Charity
and enabl8 them to ensure that the financial statements comply with the Charities Act 2011, the Charity
(Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They ar8 also responsible for
safeguarding the assets of the Charity and heno for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
Approved by order of the members of thè board of Trustees and signed on their beha￿ by.
J Horton
Date:
Page 3

The Bowen Foundation
Statement of flnancial activStles
For the year endgd 30 April 2026
Unrestricted
funds
2026
Total
funds
2026
Totsl
funds
2025
Note
Income from:
Donations 2nd legaGies
Other income
45,000
11,250
1A75
1,475
Total Income
1,475
1.475
56.250
Expenditure on:
Charitable activities
1,337
1.337
5.203
Total 8xpenditure
1,337
1,337
5,203
Net movement In lunds
138
138
51,047
Reconctllatlon of fundg.,
Total funds brought forward
Net movement in funds
78,037
138
78.037
138
26,990
51,047
Total funds carrled forward
78.175
78,175
78,037
The Statement of financial activities includes all gains and losses recognlsed IN tho year.
The notes on pages 8 to 11 form part of these financial ststements.
Page 4

The Bowen Foundatlon
Balance sheet
A5 at 30 April 2026
2026
2025
Note
FExed assets
Tangible assets
Current assgts
25.000
25,000
Debtors
Cash at bank and in hand
11,250
45,730
55,575
55.575
56,980
Current Ilabilities
Creditors- amounts falling due within one
year
12,400)
(3,943}
Net current assgts
53.175
53.037
Total assets less current liabilities
78,175
78,037
Total nel assets
78,175
78,037
Charlty funds
Restricted funds
Unrestricled funds
10
10
78.175
78.037
Total funds
78,175
78,037
The financial statements were approved and authorised for issue by the Trustees and signed on their behaEf by.
Ji
J Horton
Date.. 7/ 7/ 2
The nolas on pages 6 to 11 fomi part of these financial statements.
Page 5

The Bowen Foundation
Notes to th8 financial ststements
For the yaar ended 30 April 2026
General Information
The Bowen Foundats'on is a charitable Incorporated organisatlon, with charity number 1202831. and Is
regisler8d in England and Wales. The Chariws registered office is 37 St Margaret's Street. CanterbLtry,
CT12TU.
A¢countlng pollcles
2.1 Basis of preparation of linanclal statemenls
The financial ststem8nls have been prepared in accordanc8 with the Charities SORP (FRS 102) -
Accounting and Reporting by Charities: Stalament of Recommended Practice applicable lo charities
p￿parIng their accounts in accordance with the Financial Reporting Standard applicabl& in the UK
and Republic of Ir8land IFRS 102) (effective 1 January 20191, the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a Irue and faiff view and have departed from
the Charities {Accounts and Reports) Regulations 2008 only to the extent required to provide a Yrue
and fair, view. This departure has involved followng the Charities SORP IFRS 1021 published in
October 2019 r8ther Ihan the Aceounling and Reporting by Charities= Stat8m8nt of R8commenLl8d
Pradic8 affactive from 1 Aprll 2005 which has since been withdrawn.
The Bowen Foun(lation meets the deflnillon of a public benefit entty under FRS 102. Assets and
liabilities are initially reo)gnised at historlcal cost or transaction value unless otherwis8 Staled in the
relevant accounting pollcy.
The financial statements are prepared In British Sterting and are rounded to the near8St Pound.
2.2 Going concern
The Trustees assess whether the use of going concem is appropriate i.e. whether there are any
material uncertainties related lo events or conditions that may cast signrficant doubl on the abilty of
the Charity to continue as a going concem. The Trust6es make this assessment in respect of a
period of al least one year from the dale of authoris81ion for issue of the financial statements and
have conclude(I that th8 Charity has adequat& resources to continue in operational existence for the
foreseeable future and Ihgre are no material uncertainlios about the Charitls ability to continue as a
going concern, thus they continue to adopt the going concern basis of accounting in preparing the
financial statements.
2.3 Income
All income 18 r8cognised once the Charty h8s entilement to the in￿me, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
other income is recognised in the p8riod in which it is receivable and lo the extent the gOI￿S have
been provided or on completion of th8 Service.
Page 6

The Bowen Foundation
Notes to the flnanclal staternents
For the year ended 30 Aprfl 2026
Accountlng pollcles (continued)
2.4 Expendlture
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit
to a third party, it is probable that a transfer of e￿noMiC benefits will be required in settlement and
the amount of the obligation can b8 m8asur8d raliably. Expenditure is classified by activity- The costs
of each activity are made up of the total of direct costs and shared costs, induding support costs
involved in undertaking each activity. Direct costs attributable lo a single activity are allocated directly
to that activity- Shared costs which contribute to more than one activity and support costs which are
not attributable lo a single activity are apportiongd be￿68n those activities on a basis consistent with
the use of resources. Central staff costs ar8 allocated on the basis of lime spent, and depreciation
charges allocated on the portion of the ass8Vs use.
ExpenditLJre on charitable activities is incurred on directly undertaking the activities which fvrther the
Chariws objectDies, as well as any associated support costs.
All expenditure is inclustve of irrecoverable VAT.
2.5 Glft Ald
In the case of a Gift Aid payment made wllhln the Group. income is arLrued when the payment is
payable to the Par8nt Charity under a legal obligation. Measurement is at the fair valu& receivable,
which will normally be the transaction value.
Where the right lo receive Gift Aid has been established, the amount receivable Is recognised as
other charitable incx)me in the Slatemenl of financial activities.
2.6 Taxatlon
The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act
2010 and therefore it meets Éhe definition of a charitabl8 company for UK corporation tax purposes.
Accordingly, the Charity is potentially exempl from taxation in respect of Income or capilal gains
received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section
256 of the Taxalion of Chargeable Gains Act 1992, to the extent that such income or galns are
applied exclusively to charitable purposes.
2.7 Tangible fixed assets and depreclatlon
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible
fixed assets are measured at cost less accumulated depreciation and any accumulated impaimient
losses. All costs incurred to bring a tangible fixed asset into its inter¥Jed working condition should b2
includad in the measurement of cost.
Depreryation is charged so as to allocat8 the cost of tangible fixed 8ssets less their residual value
over their estimated useful lives .
Depreclation Is provided on the following basis..
Land
not depr8ciated
2.8 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Page 7

The Bowen Foundatlon
Notgs to the flnanclal statements
For the year ended 30 Aprll 2026
Accountlng policies (continv8d)
2.9 Cash at bank and In hand
Cash at bank and in hand includes Ixsh and short-t8rm highly liquid investments with a short maturity
ol three months or less from the date of acquisition or opening of the deposit or similar aGGount.
2.10 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet dale as 8 result of a past
event, il is probable that a transfer of economic benefit will be required in setuement. and the amount
of the settlement can be estimated reliably.
Liabililres are recoynised at the amount that the Charity anticipates it will pay to seWe the debt or the
amount il has received as advaT￿d payments for the goods or services it musl provKIe.
Provisions are measured at the best estimate of the amounts required lo settle the obligation. Where
the effect of the time value of money is material, the provision is based on the present value of those
amounts. discounted at the pre-tax discount rate that r8flects the risks specffic to the liability. The
unwinding of the discount is reoognised in th8 Statement of financaal activities as a finance cost.
2.11 Financial in8truments
The Charity only has financial assets and financial liabilities of a kind trtat qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequenty
measurad at their settlement value with the exception of bank loans which are subsequenty
measured at amortiS8d cost Using the effeotive interest mothod.
2.12 Fund accounting
General funds are unrestritrted fvnds which are available for use at the dlgcretton of the Trust8es in
furtherance of the general objectives of the Charity and which have not been designated for other
purposes.
Income from donatlons and legacies
Unrestricted
fund5
2026
Total
funds
2026
Total
funds
2025
Donatlons
Donations
45.000
Total Donatlons
45,000
Total 2025
45,000
45,000
Page 8

The Bowen Foundation
Notes to the Ilnanclal statement5
For the year ended 30 Aprll 2026
other Incomlng resources
Unrestri¢tsd
funds
2026
Total
funds
2026
Total
funds
2025
Gfft Aid
1,475
1,475
11.250
Total 2025
11,250
11,250
Analysis of expendlture by activities
Support
costs
2026
Total
funds
2026
Total
funds
2025
Charitable activit￿S
1,337
1.337
5,203
Total 2025
5,203
5.203
Analysis of support costs
Charltable
actlvllles
2026
Total
funds
2026
Total
Jnds
2025
AcGountancy fees
1.337
1.337
5,203
Total 2025
5,203
5.203
Trustees. remuneration and expenses
During Ihe year, llo Trust88s received any remuneratitin or other benefits (2025 - £NILI.
During the year ended 30 April 2026, no Trustee expenses have been incurred12025- £NILI.
Page 9

The Bowen Foundatlon
Notes to the flnancial statements
For the year ended 30 April 2026
Tangible fix&d assets
Land
Cost or valuation
At 1 May 2025
25,000
Net book value
At 30 April 2026
25,000
Debtors
2026
2025
Due within one year
Tax recoverable
11,250
11,250
Creditors: Amounls falllng due within one year
2026
2025
Accruals and deferred Income
2.400
3,943
10. Statement of funds
SLilement of funds - Current year
Balance at
30 April
2026
Balance at 1
May 2025
Income Expendlture
Unrestrlcled funds
Geneml Funds
78,037
1.475
{1,337)
78,175
Pag8 10

The Bowen Foundatlon
Notes to the Ilnan¢ial statements
For the year ended 30 April 2026
10. Statem•nt of funds {continuedl
staternent of funds - prior year
Balance al
1 May2024
Balance at
Income Expenditure 30 April 2025
Unrestricted funds
General Funds
26,990
56,250
(5,2031
78,037
11. Analysis of net assets between funds
Analysls of net assets between funds . current year
Unrestrictsd
funds
2026
Total
funds
2026
Tanglble ffixed assets
Current ass8ts
Creditors due within one year
25,000
55,575
12,400)
25,000
55,575
12.400)
Total
78,175
78,175
Anatysls of net assets belween funds - prior year
Unrestricted
funds
2025
Total
funds
2025
Tangible fLxed assets
Current assets
Creditors due within one year
25.000
56,980
13,9431
25.(Y)O
56,980
(3.943)
Total
78,037
78.037
12. Related party transattlon$
During the prior year, Truste8s made cumulative donations of £45.000 to the Charity12026'. £Nil).
No other relaled paty transaclK)ns occurred during the current or prior periLKI.
Pag8 11