CHARITY REGISTRATION NUMBER: 236928 Royal Windsor Rose and Horticultural Society Unaudited Financial Statements 30 September 2025 Chartered accountants S W Frankson & Co, Chartered Accountants, 364 High Street. Harlington, Hayes, Middlesex UB3 5LF
Royal Windsor Rose and Horticultural Society Flnancial Statements Year ended 30 September 2025 Page Trustees, annual report Independent examinerfs report to the trustees Statement of financial activities Slatement of financial position Notes to the financial statements
Royal Windsor Rose and Horticultural Society Trustees. Annual Report Year ended 30 September 2025 The tTUSte6s pr8sant their report and Ihe unaudrted financial slatements of the charity for the year ended 30 September 2025. Referenco and administratlvt dotalls Registgr•d eharfty name Royal WirKlsor Rose aThJ Horts"cutiural Society 236928 Charty règlstratlon numbèr Prlncipal offlc• 18 Horton Road Dalehet Berkshire SL3 9ER The trust90$ Jsmth ATry S Adamson R Swan P J G Astles A Denman P Sedwck P Roach J Richards (Resigned 2 O¢lob&r 20251 (Resigned 18 March 2025) (Resigned 22 May 20251 {Resigned 6 March 20251 Ind•pendent examlngr M C Finch FCA S W Frankson & Co. Chartered Accountants. 364 High Street. Hartington. Hayes. Middlesex UB3 5LF Structure. g¢vernance and managom•nt Gov•mlng docum•nt The society was established under a 'Consts"lubon an¢J Rules- certifigd on 4 September 1964 and is registered with the charity Commission as a charity. ObJ•ctives and a¢tivitle5 The objects of the Society shall be charitable only and shall include the furtherence ol education by promoting knOedge of, and interest in, the s¢Yènce of horticulture. Such objects are mel principally by tho holding of an Annual Show.
Royal Windsor Rose and Horticultural Society Trustaes, Annual Report (conun Year ended 30 September 2025 AchFe¥oments and perfomian¢• The Chairman is once again very happy a further successfLsI yeals performance. The Society continued lo be focused on delivering its charitable objectives lo further education through the knoTMedge and inleresl of Horticulture, Cookery. Craft aThJ the Community. MembershSp continues to grow. drawn by Society events and the Royal Windsor Flower Show and now sits at 423 and is capped at 500. The Chairman would lik6 to thank the Societys volunteers for all their work and support this year. The Royal Windsor Flower Show èxceeded Jast years sell out With 5100 visitors. This was achieveLI despite wamings of severe weather on the show day. Her Royal Highness The Duchess of Edinburgh opened the show for the 3rd year in a row and the trnstee5, sponsors and volunteers enjoyed the supreme privilege of welcoming our Patron His Majesty The King to lour the show ground, meeting many of the visitors and experiencing th8 wonderful displa in Ihe competition tents. Our Honorary President Aan Titchmarsh presented the trophies 8nd many notable celebrities from the worlds of gardèning, cookery and craft gave talks and demonstrations. haritable oblectlves Charitsblg funds were raised thr(xJgh memberships. member events and the Royal Windsor Flower Show IRWFSI and the trustees are happy that the Societys charitable objectives have been met and that all activities undertaken by the Society We to raise Charitable funds for these objectives. Tha Societys education prwram fof local primary Scho children reachod into the classrcx)ms of 15 Schools. R•serv• funds policy This yearfs surplus has been added to the charivs reserve lunds and brings the Society in line with the Charity commission recommendations to have a defined rese8 funds policy. The trustees have set Ihls policy as the gquivalent lo the cost of 8 years show to Mgate r¢sk attributed to an tjnforeseen cancellation of the summer show. The Chaimian wshes to thank Ihe Societys President, Honorary Pres*dent, Honorary Secretary, Honorary Treasurer. Trustees. Independent Examinor. Show Director and Membership Secretary for their contribution to a very successful year. Flnanclal revlew The Iruste&s believe that the society has 5uffirient funds io meet the likely finand81 cornmitments for any show that it may decide to hold in the future. Plan¥ for future perfods The Society looks to continue lo maintain its membership and remaining true to ils traditional. r81evant and educational roots hold an annual show and educational talks.
Royal Wind50r Rose and Horticultural Society Trustees. Annual Report f¢onllnuedJ Year ended 30 September 2025 Th8 trusleES' annual report was approved on ...... .... trustee$ and swJned on half of the board of Trustee
Royal Windsor Rose and Horticultural Society Independent Examiner's Report to the Trustees of Royal Windsor Rose and Horticultural Soclety Year ended 30 September 2025 I report lo the INstees on my examination of the financial stslements of Royal Windsor Ros8 and Horticullural Society I'lhe thariVI for the year ended 30 September 2025. Responslbilltles and ba81$ of report As the trustees of the charity you are restx)nsible for the preparation of the financial stslernents in accordance with the requirements of the Charibes AGI 2011 llhe Acl'l. I report in respect 01 my examination of the charitys finanGial statements carried out under section 145 of the 2011 Act and in carfy7ng out my examination I have followed all the applicatsle Directions given by the Charty Commission under section 14515llbl of the Act. Independent examlnerfs statement I have completed my examination. I nfErrn that no malerial maliers have come to my attention in connection with the examination gimng me cause to believe that in any material respect: accounting records ware not kepl in respect of the charity as required by section 130 of the Act.. or the financial statements do not accord wth those records: or the financial statements do not comply with the applicable requirements conceming the form and content of accounts sel out in the Charibes (Accounts and Repottsl Regulations 2008 other than any requirement that the accounts give a 'true and fatrf view which is not a matter ¢onsidered as part of an independent examination. I have no concems and have come across Th) other matter5 in connection w¢th the examination to whl¢h attention should be drawn in this report in order to enable a Pfoper understanding of the accounts lo be reached. M C Finch FCA Independent Examiner S W Frankson & Co, Chartered Accountants. 364 High Street, Harlington. Hayes, Middlesex UB3 5LF
Royal Windsor Rose and Horticultural Society Statement of Financial Actlvities Year ended 30 September 2025 2025 unresln.cted Endowment ftjnds funds Total funds 2024 Incom• and endowmtnts Membership subscriptions and activities Ch3ritabl8 aetivities Investment income Total income Expendlture Expenditure on charitable activities Other expenditure Total ?xp•ndltur• Note Total funds 9.950 195.533 9.950 195.533 1,688 207,171 8,997 134.690 714 207,171 144.401 179.226 4,041 179,226 4,041 114,886 3,871 118,757 183,267 183,267 Net In¢ome and net mov•mgnt In funds 23.904 23.904 25,644 Reconclllation of funds Total funds brought forward Total funds carried fop*ard 103,011 126.915 2.050 105.061 79.417 2.050 128.965 The statement of financial aCtilieS includes all gains and losses recwnised in the year. l income and expenditLbre derive from continuing activth"es. 105.061 Th• notss on pagu 7 to 11 forni part oftheso financlal statèments.
Royal Windsor Rose and Horticultural Society Statomènt of Financial Posltion 30 September 2025 2025 2024 Cumt ass•t8 D8btCKS Cash al bank and in hand Note 11 2,837 140.171 143.1x18 147,409 147,409 Credltors: amounts falllng due within one year Net current assets Total a$s&ts le89 euThent liabllftles Net a$sets 12 14.043 42.348 128.965 128,965 128,965 105,061 105.061 105.061 Fund5 ofth# charity Endowment funds Unrestricted funds Total charity funds 2.050 2,050 126,915 103,011 128.965 105,061 These financia5 ststemen15 were 8pproveO by the board of trustees and 8Uthorised for issu8 and ar sioned on behalf of the board by. 13 ATry Tnjstee The note5 on pages 7 to 11 fonn p3rt ofthE5e financlal statements.
Royal Windsor Rose and Horticultural Society Notes to the Financial Statements Year ended 30 September 2025 Gen•ral infomiation The charity is a public benefft ents.ty and a registered chartty in England and Wales and is unincorporated. The address of the principal office 15 18 Horton Road. Dalchet. Berkshire. SL3 9ER. statem•nt of complSance These financial siatèments have bèen prepared in compliance wth FRS 102. The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statelnent of Recommended Practice applicable lo charits'es preparing thèir accounts in accordance with the Financial Reporting Siandard applicable in the UK and Republlc of Ireland IFRS 1021 Icharities SORP IFRS 1021} and the Charities Act 2011. Accountlng policies Basls of preparation The financial statements have been Prepared under the historical cost convention and in accordance wrth the Chartbes {Accounts and Reports) R8gulats"ons 2008 and the Charities Act 2011. Going concern There are no material uncertainties about the charttys ability lo continue. Fund accounting Unrestrictbd funds ore available for use at the discretion of the trustees to further any of tho charitys purposes. Designatèd funds are unrestricted funds earmartted by the trustees for particular futtjre project or commitment. Restricted funds are subjecled to restrictions on their expendiluTe declared by the donor or through Ihts lem)s of an apwl, and fall into one of tsvo sub-dasses.. resthcted income funds or endowment lunds.
Royal Windsor Rose and Horticultural Society Notès to the Financlal Statements l¢onllntsedJ Year endod 30 September 2025 Accountlng policies (¢onLTnu•dJ Incoming re$our¢es AJI incoming resources are included in the slalemont of financial activities when entitlement has passed to the ¢harity', it is probable that the economic benefits associated wth the transaction will flow to the char¢ty and the amount can be reliably measured. The follo9 specific policies arg applied lo particular ¢alogories of income- income from donations or grants is recogniswj when there is evidenco of enlit)ement to the gift. receipt is probable and its amount can be measured reliably. 199acy income is recognised when Teceipl is probable and entiuement is eglablished. incom6 from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably. in vh)ich case the value is derNed from the cost to the donor or the eslimaled resalg value. Donated facilities and servi¢es are recognised in the accounts when received if the value can be reliably measured. No amounts are included for thè contribution of general volunteers. income from contracts for the supply of services is Cognised wlh the delivery of the contracted service. This is classjfied as LFnrestricted funds unless there 15 3 contractual requirement for 11 to be spent on a p8rts"cular purpcse and relumed if unspent. in which case il may be regarded as reslricted. R•sour¢•s gxpended Expenditure is reeognised on an accnjals basis as a liability is ineurred. Expenditure includes any VAT and is classified under headings of Ihe stslemenl of financial acttvities to which il relates.. expenditure on raisirg funds includes the cosls of all fundrnising activities, events, non- charitable trading actbvitses, an¢J the sale of donated g(x)ds. expenditure on charitsble activities includes all costs incurred by a charity in undertaking aclivities that further its charitable aim5 for the benefit of ils beneficiaries. including those support costs and costs relating to the govemane8 of the charity apportioned to charitsble activib'es. other exnditre includes 811 expendilure that is neither related to raising funds for the charity nor part of ils expenditure on charitable actimties. I costs are allocated lo expenditure Categories eCtIng Ihe use of ihe resource. Direct costs attributable to a single activity are allocated di¥ectly to that a¢tivty. Shared costs are apprortioned beiwoen the activities they contribute to on a reasonable. justifiable and o)nsislent basis.
Royal Windsor Rose and Horticultural Society Noles to the Flnancial Statements (¢onlinued) Year ended 30 September 2025 Memb•rship sub$cription$ and actlvities untrICted Total Funds Unrestricted Total Fijnds Funds 2025 Funds 2024 Subscriptions Membership subscriptions Annual dinner Moat Garden Talks and dèmonstrations 8,956 41 1.683 {7301 9.950 8,956 41 1,683 1730) 9,950 925 1.550 958 925 1,550 958 8,997 8.997 Investment income Unrestricted Total Funds Unresth'cled Totsl Funds FurKIs 2025 Funds 2024 Income from cash investments 1.688 1.688 714 714 Expendltur• on ¢haritabl& activiti•s by fvnd type Unrestri¢ted Total Funds Unrestricled Total Funds Funds 2025 Funds 2024 Annual show Support Costs 138,765 40.461 138.765 40,461 179.226 91,553 23,333 114.886 91.553 23,333 114,886 179.226 Expenditurg on charltable actlvities by actlvlty type Actrvrties undertaken direclly Support costs Total funds 2025 Total fund 2024 Annual show Governance costs 138.765 138,765 40.461 91.553 23,333 40.461 138,765 40.461 179,226 114.886 (Xher •xp•nditu Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Affiliation foes Website costs StrikelPaypallEventbriteliZetUe tharges Charity donation 143 902 2.496 500 143 902 2.496 500 127 T,963 1.781 127 1,963 1,781 4.041 4,041 3.871 3,871
Royal Windsor Rose and Horticultural Society Notes to the Financlal Statemenls (eonunts Year ended 30 September 2025 Independ•r¥t &xamlnation fees No fees or exp8nses are payable lo the independent examiner for the services prowded as these are donated to the s(tiety. 10. Trusteo remuneratlon and oxpènses A Denman. whilst a truste8 of the society. was pabd £9.00012023 :21.4CK)). 11. D•btors 2025 2024 Trade deblors 2.837 12. Crgditors: amounts falling due within one year 2025 2024 Accruals and deferred income 14,043 42,348 13. Anatysis of charitable funds Vnrostri¢ted lunds At 1 October 202 At 30 Septembè r 2025 IncJ)me Expenditure General funds 103.011 207.171 1183.2671 126,915 At 1 October 202 At 30 Septembtrr 2024 Incorne expondilure General funds 77.367 144,401 (118.757) 103,011 10-
Royal Windsor Rose and Horticultural Society Notes to the Financlal Statements icontinuedj Year ended 30 September 2025 13. Analysis of charitabl8 funds (COnliny8d) Endowment funds At 1 October 202 Income Expenditure 30 Septembe r 2025 Mrs GIov8r mèmorial C S Davay memorial P Stoveld memorial 50 1.000 1.000 1.000 1,000 2.050 2,050 At 1 October 202 At 30 September 2024 Incorne ExperIttjre Mrs Glover memorial C S Davey memori P Stoveld memorial 50 1,000 1,000 2,050 2,050 Income from these funds is used as a contn'bution towards the cost of show prizes. 11