The Kew Theology and Gardening Charity ## Trustees’ Report and Annual Accounts Charity number: 1209171 Period from 17 July 2024 to 31 December 2025 www.kewtheologyandgardening.org.uk The Kew Theology and Gardening Charity Trustees’ Report and Annual Accounts Charity Number: 1209171 Period: 17 July 2024 to 31 December 2025 _________________________________________________________________________________________ ## **Basis of preparation of Trustees’ Report and Annual Accounts** The Kew Theology and Gardening Charity (the Charity) was registered as a Charitable Incorporated Organisation with the Charity Commission for England and Wales (‘the Charity Commission’) on 17 July 2024. The Charity has adopted 31 December as its financial year-end. The Charity Commission requires that financial periods for Charities must be a minimum of six months in length. As the period 17 July 2024 to 31 December 2024 was shorter than six months the Charity’s first financial period has been reported from 17 July 2024 to 31 December 2025. 1 The Kew Theology and Gardening Charity Trustees’ Report and Annual Accounts Charity Number: 1209171 Period: 17 July 2024 to 31 December 2025 _________________________________________________________________________________________ ## **Who we are** The Kew Theology and Gardening Charity (the Charity) works to deepen understanding of the relationship between theology and the natural world. Based at the historic St. Anne’s Church, Kew (St. Anne's) next door to The Royal Botanic Gardens at Kew (Kew Gardens), the Charity is passionate about gardening and gardens as a practical means to engage with creation. At this time of environmental crisis, gardening can be understood as an act of love for the world. It is hopeful, restorative, patient, contemplative and an act of co-operation with God's creation. The presence of the Kew Gardens, its gardeners and scientists, and one of the most biodiverse places in the world, provides a wonderful opportunity for the churches, locally and wider afield, to reflect on our place in the wider scheme of things. ## **Mission and objectives** Gardening is one of the most popular recreational activities in the UK, whether the smallest private space or the largest public garden. All over the country, people of all faiths and none spend time on their knees, hands in the soil, engaging with the gentle virtues of nurture and care. The Charity seeks to establish a centre of reflection to encourage people to reflect about the theological significance of their gardens and gardening. Bringing together theologians, environmentalists and practitioners, the Charity will develop a multi-disciplinary and ecumenical approach to theological reflection on gardening. The Charity’s mission To: - deepen the Church’s connection with nature; - help us develop our theology of the environment; and - enhance the well-being of Christian and other communities by providing opportunities to spend time amidst the great diversity of the natural world. ## The Charity's charitable objects 1) To advance education by providing opportunities for learning about nature, horticulture, gardening, the environment (including climate change and biodiversity), and theology and philosophy as it relates to the natural environment, through public events, lectures and seminars, and interactive gardening; and 2) To advance the education and promote the spiritual, moral, cultural, mental, and physical development of children and young people, by providing gardening and related activities. 2 The Kew Theology and Gardening Charity Trustees’ Report and Annual Accounts Charity Number: 1209171 Period: 17 July 2024 to 31 December 2025 _________________________________________________________________________________________ ## **Activities and Financial Review** The Charity was registered as a charity with the Charity Commission on 17 July 2024. From January 2024 until October 2024, a Director was employed by the Diocese of Southwark to establish and register the Charity and organise initial activities. The Director’s salary was paid by the Diocese of Southwark and the Charity paid for his travel and ancillary expenses. As a focus for its mission, the Charity has developed a programme of activities to be made available across the Diocese of Southwark and beyond. The Charity’s activities generate charitable income through ticket sales and donations from participants in the Charity’s events as described below. Charitable income of this nature during the period was £5,624. The Charity’s events during the period were: - ## Lectures held in the Kew Gardens or at St. Anne’s; - We aim to hold at least two lectures a year, one in St Anne’s Church, Kew and one in Kew Gardens. The topics chosen are designed to encourage dialogue between the Christian faith and contemporary issues in a secular society, such as climate change and the environment. The Charity held the following lectures during the period all of which generated income from the sale of tickets recorded as charitable income: - September 2024 - _An evening with Richard Coles_ ; - April 2025 - _Richard Barley, Director of Gardens at The Royal Botanic Gardens, Kew in conversation with Giles Fraser;_ and - October 2025 - _Eternity in a grain of sand? - the attention economy and climate breakdown_ , Revd Lucy Winkett. - Retreats at St. Anne’s including time spent in Kew Gardens. - Through the structure of the day, participants come together to enjoy, reflect and pray, including time in Kew Gardens, theological input and choral evensong. During the period, the charity piloted _Stations of the Trees_ : _A series of spiritual meditations around Kew Gardens_ prepared by Revd Canon Dr Giles Fraser, Vicar of St Anne's, which provides a semi-curated tour round the gardens with reflection and prayer linked to 14 locations ('stations'). The Charity held the following retreats during the period. Tickets or donations to cover the costs of the retreats are recorded as charitable income: - June 2025 - _Clergy Retreat Day led by the Dean of Southwark Cathedral, the Very Rev’d Mark Oakley_ ; - September 2025 - _Retreat Day for Churches Together in Kew;_ and - October 2025 - _Retreat Day for all parishioners across the Southwark Diocese._ ## Grant income In June 2025, the Charity received an unrestricted grant of £5,000 from The South London Church Fund and Southwark Diocesan Board of Finance a registered charity in England and Wales. 3 The Kew Theology and Gardening Charity Trustees’ Report and Annual Accounts Charity Number: 1209171 Period: 17 July 2024 to 31 December 2025 _________________________________________________________________________________________ ## Charitable expenditure Staff-related costs primarily relate to the salary for the Charity’s Administrator who provides support to the Trustees and Treasurer through the organisation of the Charity’s events, Trustees meetings and maintenance and update of the Charity’s website: www.kewtheologyandgardening.org.uk. No remuneration is provided to the Trustees or Treasurer for their contributions to running the Charity. Event-related costs arise in hiring third-party venues for events with associated catering at some events. ## – Extraordinary items activities prior to the period Prior to registration with the Charity Commission on 17 July 2024, St. Anne's established a bank account in the name of the Charity. Several activities pursuant to the Charity's mission and programme of activities took place before its registration, with income and expenses received into and paid from its bank account. The Statement of Financial Activity records an 'Extraordinary item' of net incoming resources of £5,067. This item has not been recorded as activity of the Charity as it precedes the period of account. The amount relates to the following items which are described in more detail in note 5 to the Accounts; |ccounts;|| |---|---| |**Description of activities before 17 July 2024**|**£**| |Net receipts from ticket sales less associated expenses from two
initial lectures in September 2023 and May2024.|921| |Receipt of donations andgeneralgrants|8,274| |Expenses incurred andpaid|(3,967)| |Accrued expenses|(161)| |**Total net cash receipt shown as an Extraordinary Item**|**5,067**| The donations and general grants received were made without restriction on their use and were made to provide funding for the establishment and initial activities of the Charity including the period before registration. 4 The Kew Theology and Gardening Charity Trustees’ Report and Annual Accounts Charity Number: 1209171 Period: 17 July 2024 to 31 December 2025 _________________________________________________________________________________________ ## Movements in cash The overall cash flows from the Extraordinary Item and Activities during the period resulted in a cash balance on the Balance Sheet of £6,960 analysed below between the initial period from registration to 31-Dec-24 and the following 12-month period to 31-Dec-25. |**Movements in cash during theperiod**|**£**| |---|---| |**Opening cash**|**-**| |Extraordinaryitem(see above)|5,067| |Incomingresources - Charitable activities|2,675| |Resources expended - Charitable activities|(2,091)| |Increase in accruals|210| |**Cash as at 31 December 2024**|**5,861**| |Incomingresources - Charitable activities|7,949| |Resources expended - Charitable activities|(8,062)| |Increase in accruals|1,212| |**Cash as at 31 December 2025**|**6,960**| ## Future plans The Trustees continue to develop the Charity’s programme of activities for future periods including plans and applications for further funding to finance ongoing activities. In March 2026, Peter Popham, journalist and author delivered a lecture at St. Anne’s called _“Sam's Paradise: How an old-fashioned Englishman in Sri Lanka brought a tropical forest back from the dead - by weeding”._ ## **Risk** The Trustees have continued to assess the major risks to which the Charity is exposed, and systems are established to mitigate and manage these risks. The key risks are: - That income is insufficient to cover the Charity’s costs; - Failure to meet the Charity’s regulatory obligations; and - Damage to the reputation of the Charity, St. Anne's or the wider Church of England. It is a key part of the ongoing work of the Trustees to plan and carry out actions designed to limit the Charity’s exposure to each of these risks, and to optimise the success of the Charity in achieving its charitable objectives. 5 The Kew Theology and Gardening Charity Trustees’ Report and Annual Accounts Charity Number: 1209171 Period: 17 July 2024 to 31 December 2025 _________________________________________________________________________________________ ## **Structure, Governance and Management** The Charity is established under a constitution as a Charitable Incorporated Organisation registered with the Charity Commission. The Board of Trustees is mostly taken from the congregation of St. Anne's Church in Kew but also includes the Bishop of Kingston. Trustees have an agreed term of office ranging from three to five years. The Vicar of St. Anne's is the ex-officio Chair. The Trustees govern and operate the Charity through the work of a committee which meets regularly to review activities undertaken, plan future activities, monitor and manage risk, and review the finances. The Treasurer is co-opted to the Committee. 6 The KewTheology and Gardeningcharity Trustees. Report and Annual Accounts Charity Number.. 1209171 Pefiod.. 17 July 2024 to 31 December 2025 Reference and Administrative Details: Charity Name Registered Charity Number Charity's principal address The KewTheology and Gardening Charity 1209171 St. Anne's Church, Kew Green, Richmond, TW9 3AA Names of the Charity's Trustees who manage the Charity {all appointed 16 April 20241 Rev Dr Giles Fraser Chair The Rt Revd Dr Martin Gainsborough Trustee Caroline Streatfeild Trustee Christopher Stephens CBE Trustee Rev Erica Wooff Trustee Co-opted to the committee Wendy Booth Administrator Andrewwilliams Treasurer D8ci8rallons The Trustees declare that they have approved the Trustee's report above. Signed on behalf of the Charity's Tr ste8S'. Signature- Full name.. Pc IIAJ Position: Date.. Iifr Ma The Kew Theology and Gardening Charity Trustees’ Report and Annual Accounts Charity Number: 1209171 Period: 17 July 2024 to 31 December 2025 _________________________________________________________________________________________ ## **Section A Statement of financial activities** |**Recommended categories by activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
Note 3
S02
Other trading activities
S03
Investments
S04
S05
Other
S06
**_Total_**
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
Note 4
S09
Separate material item of expense
S10
Other
S11
**_Total_**
S12
**Net income/(expenditure) before**
**investment gains/(losses)**
S13
Net gains/(losses) on investments
S14
**Net income/(expenditure)**
S15
**Extraordinary items**
Note 5
S16
**Transfers between funds**
S17
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of
fixed assets for the charity’s own
use
S18
Other gains/(losses)
S19
**_Net movement in funds_**
S20
**_Reconciliation of funds:_**
Total funds brought forward
S21
**_Total funds carried forward_**
S22|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**£**
**£**
F01
F02|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**£**
**£**
F01
F02|**Endowment**
**funds**
**Total funds**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total funds**
**£**
**£**
F03
F04|**Prior**
**year**
**funds**
**£**
F05| |---|---|---|---|---|---| ||5,000|-|-|5,000|-| ||5,624|-|-|5,624|-| ||-|-|-|-|-| ||-|-||-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||10,624|-|-|10,624|-| ||||||| ||-|-|-|-|-| ||10,153|-|-|10,153|-| ||-|-|-|-|-| ||-|-|-|-|-| ||10,153|-|-|10,153|-| ||||||| ||471|-|-|471|-| ||-|-|-|-|-| ||471|-|-|471|-| ||5,067|-|-|5,067|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||5,538|-|-|5,538|-| ||||||| ||-|-|-|-|-| ||5,538|-|-|5,538|-| 8 The Kew Theology and Gardening Charity TTUStee's Report and AnnualAccount Charity Number= 1209171 Period.. 17 July 2024 to 31 December 2025 Section B Balance sheet Restrfcted n¢omo fut UrbrnSIrf¢i• Total th18 Total latsi fur Fixed assets Intangbble a55ets Tangible a55ets Heritage assets Imiestrnents F01 F02 F03 F04 F05 801 B02 B03 B04 Total flxed assets B05 Cufrent assets Sto¢k$ Dobtors Investmonts Cash at bank and In hand (Note 7) Total current assèts B10 B06 B07 B09 6.￿0 Crèditors: amounts falling du¢ wlthin on• ar {Not• 61 B11 1.422 1.422 Net Current assets/(liabilitses) 812 Total ass•ts loss ¢urrent Ilabllltles B13 Credltors: amounts falling due after on• year B14 Provislons for Ilabilitles B15 Total net assets or Ilabllllles B16 Fund$ of th• Ch•rlty Endowmènt funds R•$tri¢tod In¢om• lunds B18 Unrestrlded fvnds B19 Revaluation reserwo B20 Falr valu• ros•rve B21 Total funds B22 B17 Slgned by on• or two tru$teesldlre¢t¢rs on behalf of all the trusts•sldlrnctorn prtnt Pl¥n• 1119120 ,4/6/2 The Kew Theology and Gardening Charity Trustees’ Report and Annual Accounts Charity Number: 1209171 Period: 17 July 2024 to 31 December 2025 _________________________________________________________________________________________ ## **Section C Notes to the accounts** ## **Note 1 Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial • and with* ✓ Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and • and with* ✓ Republic of Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* ✓ - -Tick as appropriate ## **1.2 Going concern** ## _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **Not applicable** **Not applicable Not applicable** 10 The Kew Theology and Gardening Charity Trustees’ Report and Annual Accounts Charity Number: 1209171 Period: 17 July 2024 to 31 December 2025 _________________________________________________________________________________________ ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2. |Yes*
No*|✓|* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||||| |**_Please disclose:_**|||| |**_(i) the nature of the change in accounting_**
**_policy;_**|||**Not applicable**| |**_(ii) the reasons why applying the new_**
**_accounting policy provides more reliable and_**
**_more relevant information; and_**|||**Not applicable**| |**_(iii) the amount of the adjustment for each_**
**_line affected in the current period, each prior_**
**_period presented and the aggregate amount_**
**_of the adjustment relating to periods before_**
**_those presented, 3.44 FRS 102 SORP._**|||**Not applicable**| ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). |Yes*
No*|✓|* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||||| |**_Please disclose:_**|||| |**_(i) the nature of any changes;_**|||**Not applicable**| |**_(ii) the effect of the change on income and_**
**_expense or assets and liabilities for the_**
**_current period; and_**|||**Not applicable**| |**_(iii) where practicable, the effect of the_**
**_change in one or more future periods._**|||**Not applicable**| ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). |Yes*
✓
* -Tick as appropriate
No*

**_Please disclose:_**|✓|* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||||| ||||| |**_(i) the nature of thepriorperiod error;_**|||**Not applicable**| |**_(ii) for each prior period presented in the_**
**_accounts, the amount of the correction for_**
**_each account line item affected; and_**|||**Not applicable**| |**_(iii) the amount of the correction at the_**
**_beginning of the earliest prior period_**
**_presented in the accounts._**|||**Not applicable**| 11 The Kew Theology and Gardening Charity Trustee’s Report and Annual Account Charity Number: 1209171 Period: 17 July 2024 to 31 December 2025 ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** ## **2.1 INCOME** _This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._ |**Recognition**
**of income**
These are included in the Statement of Financial
Activities (SoFA) when:
• the charity becomes entitled to the resources;
it is more likely than not that the trustees will
receive the resources; and
• the monetary value can be measured with sufficient
reliability.
**Offsetting**
There has been no offsetting of assets and liabilities, or
income and expenses, unless required or permitted by
the FRS 102 SORP or FRS 102.
**Grants and**
**donations**
Grants and donations are only included in the SoFA
when the general income recognition criteria are met
(5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must
only be recognised to the extent that the charity has
provided the specified goods or services as entitlement
to the grant only occurs when the performance related
conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is
probable, that is, when there has been grant of probate,
the executors have established that there are sufficient
assets in the estate and any conditions attached to the
legacy are either within the control of the charity or have
been met.
**Government**
**grants**
The charity has received government grants in the
reporting period
**Tax reclaims**
**on donations**
**and gifts**
Gift Aid receivable is included in income when there is a
valid declaration from the donor. Any Gift Aid amount
recovered on a donation is considered to be part of that
gift and is treated as an addition to the same fund as the
initial donation unless the donor or the terms of the
appeal have specified otherwise.
**Contractual**
**income and**
**performance**
**related grants**
This is only included in the SoFA once the charity has
provided the related goods or services or met the
performance related conditions.

**Donated**
**goods**
Donated goods are measured at fair value (the amount
for which the asset could be exchanged) unless
impractical to do so.
The cost of any stock of goods donated for distribution
to beneficiaries is deemed to be the fair value of those
gifts at the time of their receipt and they are recognised
on receipt. In the reporting period in which the stocks|Yes|No|N/a| |---|---|---|---| ||✓||| ||Yes|No|N/a| ||✓||| ||Yes|No|N/a| ||✓||| ||Yes|No|N/a| ||||✓| ||Yes|No|N/a| ||||✓| ||Yes|No|N/a| |||✓|| ||Yes|No|N/a| ||||✓| ||Yes|No|N/a| ||||✓| ||Yes|No|N/a| ||||✓| ||Yes|No|N/a| ||||✓| 12 The Kew Theology and Gardening Charity Trustees’ Report and Annual Accounts Charity Number: 1209171 Period: 17 July 2024 to 31 December 2025 _________________________________________________________________________________________ are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. **Donated** Donated services and facilities are included in the SOFA **services and** when received at the value of the gift to the charity **facilities** provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. **Support costs** The charity has incurred expenditure on support costs. **Volunteer** The value of any voluntary help received is not included **help** in the accounts but is described in the trustees’ annual report. **Income from** This is included in the accounts when receipt is probable **interest,** and the amount receivable can be measured reliably. **royalties and dividends** **----- Start of picture text -----**
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Yes No N/a
✓
Yes No N/a
✓
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13 The Kew Theology and Gardening Charity Trustees’ Report and Annual Accounts Charity Number: 1209171 Period: 17 July 2024 to 31 December 2025 _________________________________________________________________________________________ |**Income from**
**membership**
**subscriptions**
Membership subscriptions received in the nature of a gift
are recognised in Donations and Legacies.
Membership subscriptions which gives a member the
right to buy services or other benefits are recognised as
income earned from the provision of goods and services
as income from charitable activities.
**Settlement of**
**insurance**
**claims**
Insurance claims are only included in the SoFA when
the general income recognition criteria are met (5.10 to
5.12 FRS102 SORP) and are included as an item of
other income in the SoFA.
**Investment**
**gains and**
**losses**
This includes any realised or unrealised gains or losses
on the sale of investments and any gain or loss resulting
from revaluing investments to market value at the end of
the year.
**2.2 EXPENDITURE AND LIABILITIES**
**Liability**
**recognition**
Liabilities are recognised where it is more likely than not
that there is a legal or constructive obligation committing
the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Governance**
**and support**
**costs**
Support costs have been allocated between governance
costs and other support. Governance costs comprise all
costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been
allocated to activity cost categories on a basis consistent
with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time
spent and other costs by their usage.
**Grants with**
**performance**
**conditions**
Where the charity gives a grant with conditions for its
payment being a specific level of service or output to be
provided, such grants are only recognised in the SoFA
once the recipient of the grant has provided the
specified service or output.
**Grants**
**payable**
**without**
**performance**
**conditions**
Where there are no conditions attaching to the grant that
enables the donor charity to realistically avoid the
commitment, a liability for the full funding obligation must
be recognised.
**Redundancy**
**cost**
The charity made no redundancy payments during the
reporting period.|Yes
No|Yes
No|N/a| |---|---|---|---| ||||✓| ||Yes
No||N/a| ||||✓| ||Yes
No||N/a| ||||✓| ||Yes
No||N/a| ||||✓| ||Yes
No||N/a| ||✓||| ||Yes
No||N/a| ||||✓| ||Yes
No||N/a| ||✓||| ||Yes
No||N/a| ||||✓| ||Yes
No||N/a| ||||✓| ||Yes
No||N/a| ||✓||| 14 The Kew Theology and Gardening Charity Trustees’ Report and Annual Accounts Charity Number: 1209171 Period: 17 July 2024 to 31 December 2025 _________________________________________________________________________________________ |**Deferred**
**income**
No material item of deferred income has been included
in the accounts.
**Creditors**
The charity has creditors which are measured at
settlement amounts less any trade discounts
**Provisions for**
**liabilities**
A liability is measured on recognition at its historical cost
and then subsequently measured at the best estimate of
the amount required to settle the obligation at the
reporting date
**Basic**
**financial**
**instruments**
The charity accounts for basic financial instruments on
initial recognition as per paragraph 11.7 FRS102 SORP.
Subsequent measurement is as per paragraphs 11.17 to
11.19, FRS102 SORP.
**2.3 ASSETS**
**Tangible fixed**
**assets for use**
**by charity**
These are capitalised if they can be used for more than
one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed
in note 9.2.
**Intangible**
**fixed assets**
The charity has intangible fixed assets, that is, non-
monetary assets that do not have physical substance
but are identifiable and are controlled by the charity
through custody or legal rights. The amortisation rates
and methods used are disclosed in note 9.5
They are valued at cost.
**Heritage**
**assets**
The charity has heritage assets, that is, non-monetary
assets with historic, artistic, scientific, technological,
geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge
and culture. The depreciation rates and methods used
as disclosed in note 9.6.1.4.
They are valued at cost.||Yes|No|N/a| |---|---|---|---|---| |||✓||| |||Yes|No|N/a| |||✓||| |||Yes|No|N/a| |||✓||| |||Yes|No|N/a| |||✓||| |||Yes|No|N/a| ||N/a|||| |||||| |||||✓| |||Yes|No|N/a| ||||✓|| |||Yes|No|N/a| |||||✓| |||Yes|No|N/a| ||||✓|| |||Yes|No|N/a| |||||✓| 15 The Kew Theology and Gardening Charity Trustees’ Report and Annual Accounts Charity Number: 1209171 Period: 17 July 2024 to 31 December 2025 _________________________________________________________________________________________ |**Investments**
Fixed asset investments in quoted shares, traded bonds
and similar investments are valued at initially at cost
and subsequently at fair value (their market value) at the
year end. The same treatment is applied to unlisted
investments unless fair value cannot be measured
reliably in which case it is measured at cost less
impairment.
Investments held for resale or pending their sale and
cash and cash equivalents with a maturity date of less
than 1 year are treated as current asset investments
**Stocks and**
**work in**
**progress**
Stocks held for sale as part of non-charitable trade are
measured at the lower or cost or net realisable value.
Goods or services provided as part of a charitable activity are
measured at net realisable value based on the service
potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss
that is likely to occur on the contract.
**Debtors**
Debtors (including trade debtors and loans receivable) are
measured on initial recognition at settlement amount after any
trade discounts or amount advanced by the charity.
Subsequently, they are measured at the cash or other
consideration expected to be received.
**Current asset**
**investments**
The charity has investments which it holds for resale or
pending their sale and cash and cash equivalents with a
maturity date less than one year. These include cash on
deposit and cash equivalents with a maturity date of less than
one year held for investment purposes rather than to meet
short term cash commitments as they fall due.
They are valued at fair value except where they qualify
as basic financial instruments.|Yes
No|Yes
No|N/a| |---|---|---|---| |||✓|| ||Yes
No||N/a| ||||✓| ||Yes
No||N/a| ||||✓| ||Yes
No||N/a| ||||✓| ||Yes
No||N/a| ||||✓| ||Yes
No||N/a| ||✓||| ||Yes
No||N/a| |||✓|| ||Yes
No||N/a| ||||✓| |**POLICIES**
**ADOPTED**
**ADDITIONAL**
**TO OR**
**DIFFERENT**
**FROM THOSE**
**ABOVE**|**N/a**| |---|---| 16 The Kew Theology and Gardening Charity Trustee’s Report and Annual Account Charity Number: 1209171 Period: 17 July 2024 to 31 December 2025 ## **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Donations**
**and**
**legacies:**
**Charitable**
**activities:**
**Other**
**trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**£**
£|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**£**
£|**Endowment**
**funds**
**Total**
**funds**
£
**£**|**Endowment**
**funds**
**Total**
**funds**
£
**£**|**Prior year**
**£**| |---|---|---|---|---|---|---| ||Donations and gifts|-|-|-|-|-| ||Gift Aid|-|-|-|-|-| ||Legacies|-|-|-|-|-| ||General grants provided by
government/other charities|5,000|-|-|5,000|-| ||Membership subscriptions and
sponsorships which are in
substance donations|-|-|-|-|| ||Donated goods, facilities and
services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|5,000|-|-|5,000|-| |||||||| ||Lectures, retreats and related
income|5,624|-|-|5,624|-| ||Other|-|-|-|-|-| ||**Total**|5,624|-|-|5,624|-| |||||||| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|-|-|-|-|-| ||Dividend income|-|-|-|-|-| ||Rental and leasing income|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| 17 The Kew Theology and Gardening Charity Trustees’ Report and Annual Accounts Charity Number: 1209171 Period: 17 July 2024 to 31 December 2025 _________________________________________________________________________________________ |**Other:**
Conversion of endowment funds
into income
Gain on disposal of a tangible
fixed asset held for charity's
own use
Gain on disposal of a
programme related investment
Royalties from the exploitation
of intellectual property rights
Other
**Total**
**TOTAL INCOME**
**Other information:**|Conversion of endowment funds
into income|-|-|-|-|-| |---|---|---|---|---|---|---| ||Gain on disposal of a tangible
fixed asset held for charity's
own use|-|-|-|-|-| ||Gain on disposal of a
programme related investment|-|-|-|-|-| ||Royalties from the exploitation
of intellectual property rights|-|-|-|-|-| ||Other|-|-|-|-|-| |||-|-|-|-|-| |||||||| |||**10,624**|-|-|**10,624**|-| |||||||| |**All income in the prior year was unrestricted**
**except for: (please provide description and**
**amounts)**||n/a-first period of account||||| |**Where any endowment fund is converted into**
**income in the reporting period, please give**
**the reason for the conversion.**
**Where any endowment fund is converted into**
**income in the prior period, please give the**
**reason for the conversion.**||||||| |||n/a||||| |||||||| |||n/a||||| |||||||| |**Within the income items above the following**
**items are material: (please disclose the**
**nature, amount and any prior year amounts)**||n/a||||| 18 The Kew Theology and Gardening Charity Trustee’s Report and Annual Account Charity Number: 1209171 Period: 17 July 2024 to 31 December 2025 ## **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of expenditure** |**Analysis**
**Expenditure on raising funds:**|**This year**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total**
**funds**
**£**|**This year**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total**
**funds**
**£**|**This year**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total**
**funds**
**£**|**This year**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total**
**funds**
**£**|**Last year**
**Total funds**
**£**| |---|---|---|---|---|---| |Incurred seeking donations|-|-|-|-|-| |Incurred seeking legacies|-|-|-|-|-| |Incurred seeking grants|-|-|-|-|-| |Operating membership schemes and
social lotteries|-|-|-|-|-| |Staging fundraising events|-|-|-|-|-| |Fundraising agents|-|-|-|-|-| |Operating charity shops|-|-|-|-|-| |Operating a trading company
undertaking non-charitable trading
activity|-|-|-|-|-| |Advertising, marketing, direct mail and
publicity|-|-|-|-|-| |Start up costs incurred in generating
new source of future income|-|-|-|-|-| |Database development costs|-|-|-|-|-| |Other trading activities|-|-|-|-|-| |Investment management costs:|-|-|-|-|-| |Portfolio management costs|-|-|-|-|-| |Cost of obtaining investment advice|-|-|-|-|-| |Investment administration costs|-|-|-|-|-| |Intellectual property licencing costs|-|-|-|-|-| |Rent collection, property repairs and
maintenance charges|-|-|-|-|-| ||-|-|-|-|-| |**Total expenditure on raising**
**funds**|-|-|-|-|-| 19 The Kew Theology and Gardening Charity Trustees’ Report and Annual Accounts Charity Number: 1209171 Period: 17 July 2024 to 31 December 2025 _________________________________________________________________________________________ ## **Expenditure on charitable activities:** |Event-related costs|1,185|-|-|1,185|-| |---|---|---|---|---|---| |Staff-related costs|8,114|-|-|8,114|-| |Other costs|854|-|-|854|-| ||-|-|-|-|-| |**Total expenditure on charitable**
**activities**
**TOTAL EXPENDITURE**|10,153|-|-|10,153|-| ||||||| ||**10,153**|**-**|**-**|**10,153**|**-**| 20 The Kew Theology and Gardening Charity Trustee’s Report and Annual Account Charity Number: 1209171 Period: 17 July 2024 to 31 December 2025 ## **Section C Notes to the accounts (cont)** ## **Note 5 Extraordinary items** ## _**Please explain the nature of each extraordinary item occurring in the period.**_ |**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item**
**Total extraordinary ite**|**Description**|**This year**
**£**|**Last**
**year**
**£**| |---|---|---|---| ||Receipts from ticket sales less associated
expenses from two initial lectures in September
2023 and May 2024 (before the period of account).|921|-| ||||| ||Receipt of donations and general grants received
before the period of account:
£2,774 St Anne’s Church
£3,000 Corporate donation
£2,500 Southwark Diocese|8,274|-| |||-|-| ||Expenses incurred and paid before the period of
account, including:
-
administrative costs associated with the
establishment and registration of the
Charity and its website; and
-
travel costs of the Charity's Director|(3,967)|-| ||||| ||Accrued expenses incurred before the period of
account.|(161)|-| ||**ms**||| ||||| |||5,067|-| 21 The Kew Theology and Gardening Charity Trustee’s Report and Annual Account Charity Number: 1209171 Period: 17 July 2024 to 31 December 2025 ## **Section C Notes to the accounts (cont)** ## **Note 6 Creditors and accruals** ## **6.1 Analysis of creditors** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within one year**|**Amounts falling due**
**within one year**|**Amounts falling due**
**after more than one**
**year**|**Amounts falling due**
**after more than one**
**year**| |---|---|---|---|---| ||**This year**
**£**|**Last**
**year**
**£**|**This year**
**£**|**Last**
**year**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||1,422|-|-|-| ||-|-|-|-| ||-|-|-|-| ||1,422|-|
-|
-| 22 The Kew Theology and Gardening Charity Trustee’s Report and Annual Account Charity Number: 1209171 Period: 17 July 2024 to 31 December 2025 ## **Section C Notes to the accounts (cont)** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**||| |---|---|---| |**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Other**
**Total**|**This year**
**£**|**Last**
**year**
**£**| ||-|-| ||-|-| ||6,960|-| ||-|-| ||6,960|-| 23