CHARITY REGISTRATION NUMBER: 236928 Royal Windsor Rose and Horticultural Society Unaudited Financial Statements 30 September 2024 Chartered accountants S W Frankson & Co, Chartered Accountants. 364 High Street. HarlInon, Hayes, Middlesex UB3 5LF
Royal Windsor Rose and Horticultural Society Financial Slatemenls Year ended 30 September 2024 Page Trustees. annual report Independent examinerfs report to the Irustees Statement of financial activities Statement ol financial position Notes to the financial statements
Royal Windsor Rose and Horticultural Society Trustees. Annual Report Year ended 30 September 2024 The trusteès present their report and the unaudit&Y Ibnancial statement5 01 the charity for Ihe year ended 30 September 2024. Reference and adminlstrdllve details Registered charily name ROYJ Windsor Rose ano HorDcuhuTal Soeiety 236928 harlty registrallon number Prlncipal oflic8 18 Horton R¢)ad Datchel Berkshire SL3 9ER The iruslees J Smith ATry S Adamson R Swan P J G Asiies A Denman P Sedgwick P Roach R MeGregor-Johnson S M Laughton J Cook J Richards (Resigned 1 November 20231 IResigned 1 November 20231 IRe5igned 1 November 20231 Independent examiner M C Finch FCA S W Frankson & Co, Chartered Accountants. 364 High Street. Harlingion, Hayes, MKJdlesex U83 5LF Structure. govemance and managernènt Governlng document The society was established under a 'Constitution Rule5" certified on 4 Septemb8r 1964 and is registered wrth the charity Commission as a charity. Obl11¥eS and acllvltles The objects ol ihe Society shall be charitable only and shall incltjde the lurtherence ol education by prorlloting knoedge ol, and inleresl in. the 5oence ol hortKulture. Such objects are mel principaly by the holding ol an Annual Show.
Royal Windsor Rose and Horticultural Society Trustees. Annual Report (COftlln4Md) Year ended 30 September 2024 Achievements and pertormance 11 is a great honour that in this year 2024 His Majesty, King Charles 111 bestowed his Patronage on the Society. The Chairman 15 happy with a further successful yearfs pertom)ance. The Society continued lo be focused on delivering Ils charilablo objeiveS to lurth8r edueation through the knowledge and interest ol Horticulture, Cookery, Craft and the Communtty_ Charitable funds were raised through memberships, meml*r events and the Royal Windsor Flower Show IRWFSI. Membership continued to grow, drawn by Society events and the RWFS, and was capped at 400_ The Chairman woujd like lo thank the Soctety's volynleers lor all their work and support this year. The ROY Windsor Flower Show benelrtted from good wealhei and was a sell out event wih 5000 visiiors. Her ROY HNJhness The Duchess of Edinburgh opened the show and was joined by notable persons ot renown in the wortd ol Horticulture. Cookery and Craft such as Honorary President Alan Titchfflarsh, Mary Berry and Damd Emanuel. Charltable obSectlves The trustees are happy that the Socieivs charitable objectives have en met and that all activities undertaken by the Society were to rase charitable fun¢Js IOT these objectives. This year saw an increase in the number of school childfen directly benefiting from our schools program wlh 12 local sch¢)ols taking part in the gardening competitions and 10 in the craft compeiilions. It also say4 the gilling ol the main show garden lo lo¢aJ school Bishopsgate who wll weave il into their curriculum across the core subivls as well using (t as a wellbeing space lor children, staff and parents. Over 1000 entries were created lor the competition marquees. Community cohesion was promoted through member educational evenings and evidence that the Society creates a positive wmmunily SFxrit was rellectfjd in the enormous numbers of volurrteers who help create, produce, dress. man and dismantle the show. Reserve funds pollcy This year's surplus has been added lo the chantls reserve tunds and brings the Society in line with the Charty commission recommendations to have a defined reserve furKls policy. The trustees have sei this Policy as the equivalent to the cost ol a years show io mitigate risk attributed lo an unforeseen cancellation of the summer show. The Chairman wishes to thank the Societls President. Honorary PfesKlent, Honorary Secretary, Honorary TreasLÈrer. Trustees, Independent Examinor. Show Director and Membership Sectary lor their contribution lo a very successful year. Flnancl81 review The trustees believe that the society has SLrfficienl funds to meet the likely financial commitments lor any show that il rnay decide to hold in the future. Plans for future perfods The Society looks to continue io mainLwn ils membership and MainIng true io Its traditional, relevant and educational roots hold an annual show arKI education talks.
Royal Windsor R08e and Hortlcultural Soclety Tru3te•s' Annual R8POrt Year ended 30 Sewembor %)24 Iruslees ty: ATry
Royal Windsor Rose and Horticultural Society Independent Examiner's Report to the Trustees of Royal Wlndsor Rose and Horticultural Sociely Year ended 30 Seplember 2024 I report to th8 trustees on my examination of Ihe financAal sthtements ol Royal Windsor Rose and Horticultur Society Ilhe chariVI for the year ended 30 September 2024. Responsibllilles and basis of report As the trustees of the charty you are responsible for the preparation ol the financial statements In accordance with Ihe requirements of the Charities Act 2011 (Yhe Acl'l. I report in respect ol my examination ol the charitls financial statements carried out under seciion 145 ol the 2011 Act and in carng out my examination I have followed all the applicable Directr'ons given by the Charity Commission under section 14515llbl ol the Act. Independent examlnerfs statement I have completed my examination. I conlim that no material mallers have come lo my attention in connection with the examination giving me cause to believe that in any maleriaj respect.. accounting records were not kept in respèct ol the charity as reqUId by section 130 of the Act., or the financi statements do not a¢¢ord with those records.. or the financial slalemenls do not comply with the applicable requirements concerning the form and content ol accounts sel OLrt in the Charities (Accounts and Reports) Regulaligns 2008 other Ihan any Tequirement that the aceounls give a Irue and lairf Mew which is not a tnatter conwdered as part of an irjependent exaMinatn. I have no concerns and have comè across no other matters in connection with the examination to which allenlion shoukl be drawn in this report order to ee a proper understanding ol the accounts to be reached. M C Finch FCA Independent Examiner S W Frankson & Co, Chartered Accountants. 364 High Streèi, Hadington. Hayes, Middlesex UB3 5LF
Royal Windsor Rose and Horticultural Society Slaternent of Financial Activities Year ended 30 September 2024 2024 Unrestricted Endowment furKIs funds Total funds 2023 Total funds Not8 Income and endowments Membership subscriptions and activities Charitable actiwties Investment income 8,997 134.690 714 8,997 134.690 714 11,140 113.919 131 Total Income 144,401 144.401 125,190 Expendlture Expenditure on charitable actwities Other expenditure Total expenditur8 114.886 3,871 118,757 114.886 3.871 118,757 99,110 7,668 106.778 Net Income and net movement In lunds 25,644 25,644 18,412 Reconelliation of funds Total funds brought toTh4ard Totsl funds Carrled fonyord 77.367 2,050 79,417 105.061 61,005 79,417 103,011 2,050 Thg siatemenl ol financial actNrtie5 inclu(les all gains ar*J losses iecognised in the year. All income ar expendrture derive Irom CONinuing actiwties. Tho notes on pages 7 to 10 lonn part ol these Ilnan¢ial stalements.
Royal Windsor Rose and Horticullural Soclety statnt of Flnanclal Posltlon 30 Septembor 2024 cuTt Cash at bank in harY 147AOg Cr•dltorn: •mounl8 talllw (k wlthln one 11 5,475 10&061 10S061 105.061 79.417 79.417 79.417 Tot•1 •¥a•t currwt Ilabl¥U Fund ol Unr•strthd tufwjs Tot•1 lund• 2.050 77,367 79,417 IO&Q11 10&061 12 Th95 statements aFvov•J by tts tKwd ol Irustees arKI aut1 tor 166ue on and aro siwed on behalf cl the boayd by: A Try Tru•8
Royal Windsor Rose and Horticultural Society Notes to Ihe Flnanclal Statements Year ended 30 Sepiember 2024 General information The chariiy is a public benefrt enlty and a registered charity in England and Wales and is unincorporated. The address ol the prirlp office is 18 Horton Road, Dalchet. Berkshire, SL3 9ER. I Statement of ¢ompllanee These financial statements have been piepared in comlance ¥th FRS 102. 'The Financial Reporting Standard applicable in the UK aTrJ the Republic of ITeland', the Sialemenl ol Recommended Practice applicable to charities preparing their aeeounls in accordance with the Financial RepK)rting Standard ap1¢able in the UK and Rewblic of Ireland IFRS 1021 (Charities SORP IFRS 10211 and the Charities Aci 2011. A¢¢ounllng policles Basls of preparation The financial statements have Ien prepared under the historical cost conventson and in accordance with the Chafilies IA£counls arKI Reponsl Regulations 2008 and the Charities Act 2011. Golng concem There are no material UnrtaInlieS about the charilys abilty to coniinue. Fund accounting Unrestri¢led funds are avail*Ae for use al Ihe discreiion of the irustees lo further any of the charitys purposes. Designat funds are unrestricted furKls earmarked by the InJstees lor particular Iuiure project or commifmenl. Restricted funds are subjected to reslrttions on their expenditure declared by the donor or through the lerms ol an apped, and fajl into one of sub-classes.. restricted rncome funds or endowment funds.
Royal Windsor Rose and Horticultural Society Notes to the Flnancial Statements (conbnu8d) Year ended 30 September 2024 Aceountlng pollcles (conUnuod) In¢omlng resource5 All incoming resources are included tn the statement ol financial activities when entillement has passed to the charity,- il Is probable that the economic benefits associated wth the transaction will flow lo the charity a1 the amount can be reliably rneasured. The following S¢rtiC policies are applied lo parti¢ular cat8gories of Income.. income from donations or grants is recognised when there is eviden ol entitlement to the gift, reIpl is probable and its amount can be measured reliabjy. legacy income is recconised wher7 rerript is prObe and ents"Ilemeni is established. income from donated goods is measured at the Iwr valu8 of the goods unless this is impractical lo measure fellay, in which case the value is derived from the cost lo the donor or the estimated resale value. Donated lacilities and services are recognised in the accounls when received il the vue can be rdiably measured. No amounis are included for the contribution ol gèner volunteers. income from contracts lor the suFyly ol services is recognise(I with the delivery of the contracted service. This is dassilied as unrestricted funds unless there is a conlraclual requiretnent lor il to be spent on a particulat purpose and returned rf unsnt, in which case it may be regarded as restricted. Resour$ expended Expendtture is fecognised on an accruals basis as a liability is incurred. Expenditu Tncludes any VAT arNJ is classified under headings of the statemerrt ol fInarla1 activities io which it relates.. expenditure on raising funds inclu(ks the costs ot dl fundrsIng actiwb'es. events. non- charitable trading acliwlie5, and the sale ol (lonaled goc#Js. expenditure on chantable activities includes costs incurred by a charity in undertaking activrties that further ils charrtable aims for the benetrt of ils tnefiCian&s, including those SUFfX*rt costs and costs relating lo the gov8man¢e ol the charrty apportioned lo charitable aclivilies. other expenditure includes all exnditUre that is neither related to raising funds lor the charity nor part ol its exnditre on chartfable auivrties. All costs are allocated io expenditure categories reflecting the use of the resource. Oiract costs attribuiable to a single a1Vity are allocated ¢Jirectly lo that actiwly. Shared costs are apprortioned between the actiVFties they contribute to on a reasonable, justrfiable arKI consislenl basis.
Royal Windsor Rose and Horticultural Society Noles to the Flnancial Statemenls lcon1ltt&dJ Year ended 30 September 2024 Membershlp subscrlption8 and acllvltles Unreslricled Total Funds Unreslricled Total Funds Funds 2024 Funds 2023 Subscriptlons Membership subscriptions Annual dinner Moat Garden Talks and demonslralions Savill Garden Visit 5,564 925 1,550 958 5.731 1,757 2,882 395 375 5,731 1,757 2,882 395 375 925 1,550 958 8.997 8.997 11,140 11,140 Investment Income Unrestricted Total Funds Unrestricted Total Funds FUTNIS 2024 Funds 2023 IroMe from cash investments 714 714 131 131 Expendlture on charitable activilies by lund type Unrestricted Totsl Funds Unreslricled Total Funds Furxls 2024 Funds 2023 Annual show Support costs 9t,553 23.333 91.553 23,333 114,886 79,110 20,000 79,110 20,000 114,886 99,110 99,710 Expendilure on charitable actlvlties by activity type unrtaken direclly SuFPOn costs Totol funds 2024 Total fund 2023 Annual show Governance c051s 91,553 91,553 23,333 114,886 79,110 20,000 23,333 r3,333 91.553 99,110 Other expendlture Unrestricted Total Funds Unreslricled Total Funds Funds 2024 Funds 2023 Affiliation fees Website costs SlrikelPaypallEventbri18liZettle charges 127 140 4,361 3,167 1,963 1,781 4,361 3,167 1,781 3.871 3,871 7,668 7,668
Royal Windsor Rose and Horticultural Society Notes to the Flnancial Stalements (eonlln&*d) Year ended 30 September 2024 Independent examination fees No Iges or expenses are payable to the indèpendent examiner for th9 Services provKled as Ihese are donated lo the society. 10. Trustee remuneration and expenses A Denman. a trustee ol the $Iety. was pad £21.40012023 .'20,(K)01. 11. Credltors: amounts falllng due wlthSn one year 2024 2023 Accruals anrj delerred income 42,348 5,475 12. Analysis of Charitable funds Unrestricted funds Ai 1 Octthr 202 Al 30 Septembe r 2024 Incoffle Expend(ture General funds 77,367 144.401 1118.7571 103.011 At 1 October 202 Al 30 Sepiember 2023 Income Expenditure General funds 58,955 125.190 1106.7781 77,367 Endowment funds At 1 October 202 At 30 Septembe r 2024 Income Expenditure Mrs Glover memorial C S Davey memori P Stovel¢J memorial 50 1,000 1,000 2,050 2,050 Al 1 October 202 Ai 30 September 2023 Income ExpeThJiture Mrs GSover memori C S Davey memori P Stoveld mgmorial 50 1.000 1.000 1.000 1.000 2.050 2,050 Income from these lunds is used as a contribution towards the cost of show prIs. 10-