Charity registratlon number.. 249444
THE LONDON CHILDREN'S FLOWER SOCIETY
ANNUAL REPORT
FOR THE YEAR ENDED
31 AUGUST 2024
(f*4",
REGISTERED CHARITY No. 2494

THE LONDON CHILDREN'S FLOWER SOCIETY
CONTENTS
80¢lety Informatlon
Page
Tru8lee$' rèport
Ind¢p&ndent txamln•r'$ rnport
Slatemgnt of flnanclal &ctlv1119S
alancfr 8hfr8t
Notos lo the flnanclal 8tatem&nts

THE LONDON CHILDREN'S FLOWER 80CIETY
SOCIETY INFORMATION
Prg¥ld9nt
A. Tilchmarsh
Vlc8 Prosld•nts
Slr D. Howard Bl
D. M. H. Longman
N. Ev8ns (Chalrl
P. Webb
Tru8teè¥
Councll
Lady M. A$h¢¢rnbo
S. Brook8b8nk
H. 8arr611.mold
C. Ca88
M. Dea$y
R. Glassborow
J. Gotch
r D. Gw$n
J, Mead
N. Thomson
M?$lw ol the Wor8hlpful Company ol Gardeners lax offkio)
E, M¢Gralh
S. Woodi￿rn
Dlrè¢tor
Treasurèr
Cliarlly number
249444
Arjdrèss
61A Hloh st￿?1
Orpington
Kant
BR6 OJF
Webslte
.londffi¢hlldren8n¢)werstKlely.grg
D&nlel Crawford
F. W. Srnllh, Rl¢h&s & Go.
Chsrt¢red Accountanl$
15 iWllah811,
London,
SW1A 2DD
Indepèndont Examln&r
kers
Lloyds Bank
156 High Street
Orplngton
Kent
Y26 OJR
Pag8 1

THE LONDON CHILDREN'S FLOWER SOCIETY
TRUSTEES, REPORT
FQR THE YEAR ENDED 31 AUGU8T2024
The Tru$lees present Ihelr rtrport logetrw wSlh the Ilnanclal glalgmenls of thé So¢l¢ty for th9 year ¥nded 31
August 2024. The report and financlal slalemonls have beon proparod In socordancè wllh the 8ccounllng pollcles
6el out In nolo 110 the flnanolal statements and comply wSlh the Soclell¥ Declarallon of Trust, thè Charlvtrs A¢1
2011 and A¢¢ountlng and Repc*rllny by Charllles.- Slalemenl of Recommendèd Praclleè gpplScablp lo ¢hgrllies
preparlng Ih?Ir 80wun18 In accardan¢e with the Flnanclal Reportlng Standard 8pplleable In the UK and the
RtspubS1¢ of Ir8land (FRS 1021.
8tiU¢tU￿? gov8rnan¢g, and m4nagemont
The Socigly Irace$ 11$ orlglns to the perlod followln9 the seC%￿d Wodd War andwas fomi8lly e81abll6htsdthrough
a Doclarallon of Trust on 13 February 1Q51,18ler endor8èd on 15 September 1986. Inlllally name(I the London
Flower Lovers Lèaguè, the Sooi&ty changod Ils name lo Ihe LL)ndon Chlldren'$ Flower Soclety on 11 September
1974.
Trust&8$ and thg i¢ppolntmgnl of Tru$tge$
Th9 Tru$le6$ who Servèd during the year N. Evan$ and P. Wgbb.
The Soclety's Board vf Truslg98 18 Gompos¢d of no fower than Iwo 8nd no rnore than four m¢mb?r8. ￿en
vacancy arl898, new Trustees are appolnl&d by the ¢urrenl Truste88, subled lo approval by Ihg Coun¢ll 91 tha
Ilm8.
Coun¢ll
In line vAlh tho Declemlion of Trv81, thg Trusl6e8 have appolnled a Councll lo over$?e the day-lo.day operallon8
of th8 Soclely. Thè Counc51 ty*ally con81815 of 11 member8 and mg018 person or vlrtually on four ¢￿￿810nS
throughout Ihg yègr.
The members oftho Coun¢ll are $el Olrt on pag& l.
The Coiincll admlnl81or¢ the So¢lfjly In accordan¢9 ￿th the objèct1￿¥ and provlslon$ ollha Tnjsl Deed. N8llhor
th8 Trustees nor the Councll members racglve any remunarallon from Ihg So¢lety durfng the year,
ObJ6ctlve8 ond aellvlllo$
Th& Soclely's obleclivgs, 88 gulllneil In thé Declar811on of Trust, are lo bo8ulify spacos ￿thIn tho Clty of London
and thè Molropolrtan Pollce Dlslrlcl whllo fosl&Tlng a love of Ilowers In dlsadvanlaged communllles ond among
schoolchlldrèn. Thès$ obl¢¢llvès aro largely achl8vgd by prov5dSng se￿8 Bnd bulb8 lor sprlng and summor
compelillons In 8chools across London Borough8.
Around 70 volunlo¥rludg&s, Includlntt somo fruslees and Councll Momber8, oversee the ¢ompèlliion$, In 2024,
some judging was ¢onduclgd uslng pholographlc evldgnce.
Judge8 award certmcoles lo suce¢ssful puplls and submll report$ lo the Soclety'8 Qfflce. Trophles and prlz&s are
pre$onl¢d lo tho lop Sohools In varlous cale9Drio8 durlng an autumn award ceremony. In 2024. 27 awards were
pr98enlod by the Soclely's Pr&sldenl Mr. Alan Tll¢hmarsh and the Master ol th¥ Worshlpful Company of
Gardeners.
Publlc bgngflt
The Tru8180$ Conflrm theli compllance with Secllon 4 of the Charlll&$ Act 2011, havlng con81dered the publlc
bgneffl guldancè from tho Charlly Comml&8lon. They b&li8ve th01 all the Soclely'8 a¢llvllles lulfil this publ1¢ bet)efil
requlr&meni. Th$ prlmory focu8 91 the Soclely 15 to educate sehookhildren 9nd Improve the onvlronmen18 In
whlch Ihw live and learn.
Pagg 2

THE LONDON CHILDREN'S FLOWER SOCIETY
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 AUGUST 2024
Achlevements
For the year endlng 31 August 2024, c6rtlficate$ wère awarded lo puplls In 175 schoo18. Th8 lop 27 Gold Award.
nnlng enlrl&8 re￿Ived trophies and prlzos durfng en award eoromony al th8 Gulldhall In Ihg Clty of London.
Flnahclal porforman¢e managemènt
2024
2023
Incomlng re8our¢og
43,699
64,725
Resou￿*8 expended
Cost of acllvlllfjs In furthttrance of th& objects ol th¢ 8ociefy
Fund ralsing costs
G0vemar￿9 c0818
26,629
3,452
1,636
85,101
2,983
1,495
Total re8ourcè8 &XPond
Net In¢omlnglloutgolngl r6sourc•$
31,716
89,579
11,983
14.8541
Tho Bglance Shg018how$ tf>tal lunds of £82,42e12023.. £50,443).
Flnanclal rl$k managgmonl and wsèrves pollcy
Th9 Soclely op9rales wllhln an annual budgol opprovad by the Councll In Novomber. Avallablo funds depend on
donallons from a small group of ben&laclor$, To mlligale risks arlslw Irorn polenllal 10$5 ol support, the So¢lely
has bulll ie8eNÈ8 $uffl¢l¢nl to oper&l& for approxlmalely 18 months.
Addivonally, a Frlend8 Group has been eslabllshed lo expand communlly Involv8menl and kncre¥se the donor
Olh&r risk810 the Socltsty Include polenUo11088 of IT $y81em8, and damag& lo the pr8n71$0$ fr¢)M fire, lthdlng, or
Ihgft. The r&serv&s pollcy and approprf8le Insurancg Gov&Tage are In plaee lo mlllgale th689 rlsk&
£1,500 wa5 donated lo the Socloly from onfy d¢nor, ￿th Ihe speobllc condlllon of being spent on our Sprlng and
Summer Garden CompelStions lo b& held durlng the y¢ar ended 31 Augu812025. Th18 donallon Is Iherelor¢
Included In dèferT8d Income In Ihg finanel81 slalemenl8. We also have restrictèd lunds left In r8$erv8 from a donor
lo carry out support lo schools toklng part In the Planllng Sn the Playground prol&d. No other donor has 8pè¢lfled
that Ihglr donallon musl be usèd lor a 8pèciflc purpo88 and Ihereloro oll those monl#s arg re¢ordod In the
un￿1￿Cted lund$,
Currgnt 6tatu$ ol thfr 80¢1ely
11 Is encouraglng 10 ¢onllnufyd parllcipallon from 80hool8 In our annual ¢ompollllon$, wllh puplls growlng bulb8
and sowlng $ts8sonal fi0￿r$ and vègel?l)l&s. These efforts are evaluoled by tsur dedlcated volunlger ludgg$.
th many schools advan¢lng lo the Annual Award Ceromcny 01 tha London Gulldhall.
The Tru8!ae8, Councll Membors, and Dire¢lor rgmgln ¢omm1119d lo ralslng awarane58 of the S¢clely'$ work ond
hav8 4cliv?ly soughl addlllonal 8UPPOrt In tha past year. Tho Soclfjly looks forward lo developlng n9W
partntr8hlp8 and se¢urlng fundlng lo support future Inlllallv¢s ben8fltlng London 8¢hool$.
The Socloly rem8ln$ rellanl on funding from our varlous 8Pgnsor¥, bul the funding we do Tecelva piovld8S
consldorablè Illelong ben&lll$ through our Ili)ks wllh Schools lo Introducè chlldrtsn lo horll¢ullure. Such
experioncos Inspirg Illolong knowl&dg@ and can be a furthor edu¢allonal ald lo help 8th0018 d¢llvar 8spod8 91
Ihelr natlonal ¢urdculum.
Pa98 3

THE LONDON CHILDREN'S FLOWER SOCIETY
TRUSTEes' REPORT
FOR THE YEAR ENDED 31 AUGUST 2024
8lat¢m•nt of Truslèg$' re8ponslbllltie8
The Trustees gfg r88pon$lblo for prèparlng the Annual Rep¢)rt and tho IlnanGlal $181emen18 In aC￿rdanCe ￿th
8ppllcable law and regulaUon8.
The lowappll¢abl& lo charttla8 In England & W8198 rttqulr88 tha TrLf81oe8 lo pigpare financlal 8tal&mènl8 for each
Iln8nelÈl ye8r Irt 8¢¢0rdanc& wllh United Klngdom Generally Aecepled Ac¢ounllng Pracllce Iunlted Klngdom
A¢counling Standards and oppll¢abl$ lawl. The Truslees musl not approve the Ilnanolal slalemenls unlass Ihgy
are sallgflod thai they glve a tru¢ and lalr vlew ol the slate of affalrs of the Sodety and ol tha Sncomlng re8trurce8
and appllcallon ol resources, Includlng th9 Incomg gnd expendllur6, of the Stiaety for th81 perlod.
In preparfng these financlal staleménlB, the TnJ$le68 are r¢qulred lo,.
$&l¢cl sullab19 acctsuntlng pdicles and 8pply Iham ¢on$Sslenl￿'.
observè thè rnelhod8 and princlple8 In the Charllles SORP.,
makg ludgemènls and aeeounliny eslim81es that are i¢asonabl8 and prudènL
$14le whalher applicable UK Accounllng Sl8nclarcls havé béon followed, subloei lo any maleri&l
deparluras diBd086d and &xpl#lned In the flnoncl818lat¢rngnts,' 8nd
prepare thè Ilnand81 statements on the golry Concèrn basL¥ unlo$s1118 Inopproprfalo lo pr&suma that
the Sodely will ¢onllnue In operalFon.
bl
d}
Th& Trustees are ￿spOnSIble for keeplng 8uffi¢lenl acc￿ntIng reeord8 that dlsc108e reasonable aocur8ey al
any Ilme the flnanclal poslllon of the Soclely and enable them lo 6nsur8 thai th8 financial 81alem6nl8 Gomply wllh
the CharSlies Act 2011. the Chatlly IA¢counl$ and Reports) Regulallon8 2008 gnd the provi$lons ol Ihg Sodely's
D&darallon of Tru$l, They are also rèspon8lblè for s8leguarding Ihe assets ol Ihg Soolety and hénce for taklng
r6ason8ble sl6p8 lor the prevention and delecllon of fr8ud othor Irregularllies.
By ordèr ol thè Trustees
N, Evans
Trustaè
Paga 4

THE LONDON CHILDREN'S FLOWER SOCIETY
INDEPENDENT EXAMINER'S REPORT TO TRUSTEES OF THE LONDON CHILDREN'S FLOWER
SOCIETY
I roport lo the Tru$leos on my examlnallon ol Ihe fSn8nclal 81aternenls ol Tho London Chlldron's Flower 8o¢lfjly
{'Ih6 So¢loly'l lor th& year ended 31 SI Altgusl 2024 whlch compr18e tho Stal¢menl of Financlal Actlvlllèg, the
eal8n¢e Shael and rèlated nol¢$.
Th1$ report15 made so18ly lo the 8ocloty'8 Trustees, a$ 8 body, In accordan￿ wllh Sectlon 146 of Ihg Charitl8S
Act 2011. My work has been undgrtaken so that I mlghl slate lo the So¢lely'$ Trustee$ those maller$ l am
rgqulrttd 10 slate lo thom In Ihls report and for no other purpose. To th* fullest extent pemilled by law, I do not
aw8pI or 8$sume rospons5blllly to 8nyone other than Ilie Soclety and th& Soclely's Trusloe8 a$ a body. lor my
work, lor Ihls roport, or lor Ihv opinlons I havo formod.
Rg8pon¥lbllltlg8 and basls of report
As thè Trusloès of tho Soclely you or6 responslble for the preparallon ol the Inanclal 8lat¢menl8 In ac¢ordanc8
wlth the requlremonl8 ol the Charllles Act 2011 I'iho Act'l.
I réport In respect of my gxamlnalion ol th8 Socl8ty'8 flnanclal staltrmenls carrted out undar 8ecllon 145 of the
Act and in Carrylng out my examlnallon I h8v& followed oll the 8pplltablo Dlrg¢Uon8 glvon by the Charlty
Comml8slon under secllon 1451511bl of the 2011 Act.
As pwmllled by Diréction 2, Issued by the Challly Commlsslon Ihg flrm lor whlch I wcwk h88 provlded Ihe Sodèiy
wSih b()okkgeplng servlce? durlng thè year ended 31¥1 Augu8t 2024. As a consèqugnce I hav$ followecl the
rèquirement of Ihe FRC'S Elhl¢al Standard wh8n undèrlaklng INS as81gnmenl.
An kittepondenl examlnauon dggs not Involve gatherlng all the evidenco that wovld b8 requlr¢d In &n and
on8equenlly does not covor all thè matters that an audllor conslder$ In glvlng Ihelr opinlon on tho fln8nclal
stalemenl3. The plannlng and conduct of on audll gDQS beyond the 1Smll&d as8uranco Ihal an Sndependonl
OX8mlnallon can wovlde. Gon$&quenlly I gxpress no oplnlon As lo wholh9r the financ181 Blalemen18 present
'truo and falr, vlew and my report 1$ Ilmited lo Ihoso spe¢lfiG mallers sol out In the Indgptrndonl gxpmlnerf$
stalemenl.
Ind8pend&nt ¢xamln61'$ slat&mènt
I havg completed my &xgmlnallon. I conlirrn that no malerlal matters hav¢ como lo my 8ttenllon In Gonneollon
wllh Ihe ¢xamlnailon glvlng me caus6 lo bell¢ve that In any malerfal respect..
ac¢ounllng records were not kept In respect ol th$ Soclely a8 requlred by Section 130 ol the Act., or
the Ilnanclal slal¢mgnl$ do not a¢cord wlltt Ihose re¢ords.' Dr
the financial $181ernonls do not comply with the 8ppll¢able requlramgnls Con¢￿)Illg Ihe form and conlgnl
ofa¢¢ounls sel oul in the Charllies IAccounis and Reports) Regulations 2008 olh$r than any r8qulremènl
that the accounts gwe a 'lruè and falr. v18w whloh Is nol a m8118r Gonslder8tl 89 part of on Indepond•nl
examlnalion.
I have no concorns and hav& comè Ècr088 no other mallèr$ In conng¢llon vllh thè èxamlnallon lowhlch allonlbn
8hould be drawn In th18 report In ordor lo eneble a proper understanding of thè flnanclal stglemanls lo ba reachod,
Oanl•l Cr?wford . ACA
F. W. Smllh, Rloh98 & Co
Chèrter¥d Ac¢ountanl$
15 knknllehall
London
SW1A 20D
5 March 2025
Pago

THE LONDON CHILDREN'8 FLOWER SOCIETY
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024
Note
2024
Unrestrlcle
funds
2024
Rgstrlctad
furbds
2024
Toial
funds
2023
Total
fLind8
reslaled
Incomlng resour¢•s
Donallon8 and leg8cles
Charilablo 4cllvlll¢8
Inl&ros1 recelvable
Frfand8 Group
34,379
6,073
1,992
115
2,140
36,519
0,073
1,992
65.803
7,228
1.474
220
Total In¢omlrtg ro$ouree$
41,559
2,140
43,899
e4,725
Resources expended
Cos18 of r&islng fiinds..
Cost of genor&luvJ volunl8ry
InGome
3,4S2
3,462
2,983
3,452
3,462
2,983
CharR8bl8 &ctivlllg8.'
Summer compellllon
Sprfng compallll(x)
Planung In the 1￿¥Y9r0Und
10.932
13.009
10,932
13,009
2,688
10,007
11,306
43,788
2,688
23,941
2,688
26,629
65,101
Governanc8 costs
1,636
1,636
1.495
Total rg$oum$ frxpènded
Nel InGomell¢xpendllur&l
Tran8f¢r8 b¢twoen funds
Net movomont In funds for the
yoar
29,028
2,688
31,Y16
69,579
12,631
10481
11,B83
14,8541
16481
54B
10
11,983
11,98¥
14,884)
Fund balin¢e$ brought forwar<1
Funil b&lan¢os carilgd forward
10
60,443
SO,443
55,297
10
62,426
62,426
50,443
Page 8

THE LONDON CHILDREN'S FLOWER SOCIETY
BALANCE SHEET AS AT31 AUGUST 2024
Note
2024
2023
Flxed assets
Tanglblo a86el8
Currant 4$50t$
Stock of $gèd8
Debtor$
Cash al bank and In hand
loo
98
71e
56.437
65.396
66,495
66,863
Cr¢dltors: amounts falllng duè wlthln ono year
13,0701
16,2111
Netcurrgnt 4ssgts
62,426
50.442
Total t)ot assets
62,426
50.443
Fund$ of the Soclety
Unre8trfcted fund
10
62,426
50,443
62,428
50,443
Thefinanclol &laleménl8 on pages 610 14
were 81gned on Ils behalf by:
oved and au¢horised lor Is9Uo by Ihfy Trusleè on rl31%Sand
N. Evang
Trustee
Page 7

THE LONDON CHILDREN'S FLOWER SOCIETY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Accounllng pollcles
1.1 B481$ of prep4r4tlon of flnanclal $tataments and g$sg88ment of golng cono¥rn
The nnanclal 61alemenl$ have been pr9pared In a¢cord9nc? ￿th 'Accounllng and R¢porfng by
ch9ril￿Os.' Slalemenl of RecommenLlod Practice 8ppli¢abl& lo ¢hadllas preparlng Ihelr account$ Sn
arKordanGQ wllh the Flnan¢lal Reporflno Standard applkgble in the UK and Republlc ol Ire18nd IFRS
1021 ISe¢ond EdSt5onl' and Ihe Flnanclal Reportlng Slandord appllc8bl& In th& United Klngdom 8nd
Republ1¢ ol Ire18nd IFRS t021 and the Charilles Act 2011 and UK Generally Acrepted Praclleè 0811
app1198 from 1 JanLtary 2015.
The Ilnanclal slalem¢nls h8vfj been prgpared lo a'lruo and falr, vlew and hav9 dep8rtgd from the
Char1119$ IAccounls and Rep(¥tsl R8gulallon8 2008 only lo the gxlenl requlred lo provlde a'lru? and
farr vl8w'. Thls departurg has Involved followlng 'Aceountln9 and Reportlng by Chari1S8$'. Stalernanl ol
Rocommended Pracllcè appllcable lo charliies proparlng thglr 8c¢¢unls In 8ccordonce with th
Flnan¢ial Reporting Standard appllcable In th$ UK gnd Republ1¢ of Ireland IFRS 1021 Isecond Edllionl.
rglher than th¢ Accounilng and RepDrllno by ChaTllle8.' Slalemenl of Recomrnendgd Pr8dlco effeollve
from 1 April 2005 whlch has slnee bgon wllhdrawn.
The Soclely quallll&s &8 a 8m&ll charity and h#s th9refo￿ lakgn advanlage 91 the gxgmptlon In the
FRS 102 not lo prepare a $lalernenl ol cash flows.
The Soclely con¥lilules a publlc enlily •s dellned by FRS 702.
The Trugleos consldgr that ¢hero are no mai6risl unc6rtalnli6s about the Soolety'8 ablllly lo ctsnllnue
88 8 golng concèrn,
Thè preparallon of1Sn8nGlal stalem&nls requlres th¢ ustr of ¢ortaln cr111￿[ a¢cgunUng e$llmates. 11
also requlro¥ nianagemonl lo exercl8e It8 ludggm¢nl In the prc¢ess ol applylng tho SoGl¢Vs
acctsunling pollcle8. Th& aréas involving a hlgher d89r8¢ ofludgèmenl or ¢omplexily, or ergas whore
a9$uniplion$ and e8llm8188 aro 819nllcanl lo the flnan¢lo1 slalemenla, are dlsclosed In note 2.
1,2 Income recoynltlon
All Incomo 1$ recognised once the Soctety has ènlillemanl lo the Income,11 Is probabl8 that In¢¢)me
wlll be rocelved and th& amount ol Income rocelvablg can be measured reilably. Thg fcllowlng crllwla
musl also bo mel bèfor8 Incom01s rg¢ognl8ed=
Oonauons
D¢)nallons are r8eogn180d wh6n both th8 amounl and Selllgmenl datss aré known.
Donatèd s?rvl¢oS
Donated prole881onal 9orvl¢&$ Bre recognlsed as Incorno when Any corKIKlons a$sod*lod wllh tho
donal&d ilern have bgen mel. Ihe recélpl ol trconornlc b&n&fll from tho use by Ihe Soclety of the Item
Is probable ond the oconoml¢ benefit can b¢ mea8ur&d lellably. On reo8ipl, donated prof8s$lonal
8ervl¢gs aro rocognlsed on the basls ol the valu& of the glft lo the SoGleiy Whlch Is the amount the
Soclely wtsuld have bean wllling lo pay lo c¢blaln 8ervlc88 ol equlv&lènl economlc benofit on the open
mark81', a correspondlng gmounl Is then rewgnlsed In the perlod of re¢elpl.
Lèg4¢10S
Legacifys ar$ rgcognlsed on o case by caso basls lollowlng the grant of proba19 whgn the
admln151ralorlexeculor for the 981ale ha8 oornmunlcaled In wrlung both th& amount and selllemenl
dale.
Page 8

THE LONDON CHILDREN'S FLOWER SOCIETY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
A¢counllnB pollo199 Icontlnuodl
1.2 In¢omo r¢cognltlon Icontlnuedl
Incomè from ch•rltsble ac¢lvltles
Income from chsrilable aclivlllè$ relatlng lo Ihe ye8r ol account Is re¢ognlsed on a ¢8gh bas18. Any
amoun18 recelvèd In 8dvan¢e gre carrl¢d lopward and re¢ognised In the year819 whlch they rplale.
Intèrest In¢om¢
Inlgro$1 on funds held on dep08111s In¢luded upon mtlflctsiion of th¢ Interest bèin9 pald or p8yablg.
1.3 RègOltr¢es oxpendod
Expendllure18 recognlsed on &n &ccw81s basls a$ a Ilablllly 1$ Incurrgd. Expendllure Includes any
Ir¢eeoverable VAT whl¢h Is reported 88 part tsf tho Qxpendlluro to whlch11 relale8'.
costs olralslng funds
Co818 of raislng funds compr188 the cost o$socSaled ￿th allr4dlng volunlary In¢omg.
Ch8rftabl• actlvltle$
Charllablo acllvlllès Gomprlse those costs Incurred by tho So¢l¢ty In the d6livgry 01113 acUvS1Ses and
servlces for118 ben8fiGiaries.11 Includes both costs that can bg allo¢aled dlreclly lo such aGtlvlli&s 8nd
Ihoso c0818 of an Indlr¢¢l nature neGes$ary lo support them.
Govom4n¢e ¢ost$
Governanc& costs Inclucle those ¢o¥ls a980daled wllh mtrellng Ihg conslllullonai and statutory
requlr&m8nts of Ihg Soclety and Include th6 Indewndenl examinallon fees and c08ts Ilnk¢d lo Iho
stralegl¢ managomènl of the Soclely.
1.4 Complratlvo Inforn)atlon
The coMparallv& Inlormalion In these financial &talomenls h&8 been rpstaled lo rene¢l the anatysl$ ol
In¢omg and 8xpendllure In the SlaleM$nl ol Flnanclal Acllv511è8 80 Ih&l 11 l¥ comparabl$ with thg
enalysls pre$¢nled lor11)e eurrenl year. Th1$ r¢slolemenl ha8 had no impact on the not movam¢nl In
fund8 for tha year 6nd8d 31 Aligust 2023 or on the lund balance¥ carrigd fomard al that dal&.
1.6 8to¢k
Slo¢ko of 8a8d arè volued 81 Ih81¢)wer of cost 8hd ng1 reg118able v&lu¢.
1.6 Funds
Unrgslrleted lund8
Unreslricled funds arg fun¢J$ that tho Tnjsl Is frèè lo use for ary purp08e In furlhorance of th9
chadiablg owects.
Restrl¢ted funds
Reslrlcled fund8 arè Subleclod lo reslrlcllons Imposed by the donor8 and can only bg 8ponl on speaSllc
Pag¢ 9

THE LONDON GHILDREN'8 FLOWER SOCIETY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Ac¢ounllng polSc198 Iconllnuedl
1.7 Flnanclal Inytrumenl$
Tho Soclely h8s ch08en lo adopt Secllons 11 and 12 01 FRS 102 In ftr8p¢cI ol flnandal Inslrumenll.
Short ferni debtors ?nd credlto
Debtors and ¢redilors with no $18l&d Interest rote and recelvable or paygblo wllhln one year aro
recorded al Iransaollon pricg. Any1086g$ arlslng from Impolrmenl gre re¢ognlsed In tho sl81omenl
of Flnancial Activille8.
Cash and cfftsly equlv&lènfs
Ca8h an4 cash equlvalènl8 compdge 098h al bank and in hand.
Offsettlng
Financlol asset8 a￿1 liabllilles erfj olfsel and tho nel ?mounls pr9$9nt8d In the financlal 61alemgn18
when Ihero18 a legolw &nforGeablD rlghl lo sel off th& rècognl$8d amounts and thero 1$ an Inlenllon lo
Settle on a n@t"basl$ or lo realls8 th& a88È1 and $?Ille Iht Ilabllfty slmullaneously.
Judgements In applylng accountlng pollcl•s and k&y $ourco8 of estlmatlon un¢ertalnty
In preparlng the financlal $lalemonlB manogemenl 8r8 requlred 19 m8k& ludg8menl$, esllm8le8 and
03sumpllons that affect tho amoun18 reptrrtad for asset$ and Ilabllllles as il the balincè sh6el dale and
the ampur)ts reported for In¢om8 and oxpendilure durtng tho ye¥. Howgver, the n8lure of e81imalion
meaF)s th81 aelual outcom&s Could dllffrr from those È81imalos, Vthllsl manag9menl have mad
judgements, ¢slimalas and 888umpllons In preparlng the flnonclal stslements, they wnslder that the89
h8ve not had 8 slgnlflc&nl &lfecl on amount$ re￿gnISed.
Employees
Staff cg$1s wer& as fofiow8'.
2024
2023
Wage$ and $alodo8
P$n8lon ¢onlrlbuUon5
17,221
279
16,908
250
1T,600
17,156
The average number ol employogs In Ihe yoar w88 2 {2023', 2).
Key managgmenl compènsalian during the year w8s £10,44612023'. £9,866).
Paue 10

THE LONDON CHILDREN'S FLOWER 80CIETY
NOTES TO THE FINANCIAL STATEMENT8
FOR THE YEAR ENDED 31 AUGUST2024
Donatlon5 loga¢le8
2024
Vnr98trlGlod
funds
2024
Rèstrlcted
funds
2024
Total
fund8
2023
Total
furK18
rg$18led
Donatlons Incl￿11￿9 glft ald
Donated servl¢e8
Legacies
13,SY9
800
20,000
2,140
15,719
800
20,000
55,803
34,3T9
2,140
36,619
55,083
In 2023 r8s1rlcted donotlon8 amounted lo £41,439.
Donat￿ 8ervl¢e6 ara In r98pe¢t ol th¢ bylepgndenl examlner'8 fees.
Incom• from ¢harltable actlvltle8
2024
Unre$trlGtgd
funds
2024
Ro$trl¢tgd
fund¥
2024
Total
funds
2023
Total
funds
reslaled
Spdng compolillon
Summor compelltlon
2,646
2,427
2,046
2,427
3,348
3,882
,QY3
6,073
7,228
All Incomg from ehartlabte a¢livltlgs Ss unreslrlGted.
Intoro$l recelvable
2024
Unraslrlol•d
fund$
2024
Re8trlcled
fund$
2024
Total
lurds
2023
Tol81
fund8
Buslness Instant Acce$8 Account
Redwood Bank
Sklplvn Dgposll Account
Lloyd8 Deposll Account
28
1,737
227
28
1,737
227
ss
1,184
175
60
1,992
1,992
1.474
All Interest rfjcolvab181s fyarnl on unreglrfcled funds.
Page 11

THE LONDON CHILDREN'S FLOWER SOCIETY
NOTES TO THE FINANCIAL STATEMENT8
FOR THE YEAR ENDED 31 AUGU8T 2024
Totsl reBoLir¢e8 oxpended
Summor
comp&t.
Itlon
Sprlng Plantlng
ompot-
In th&
Itlon
play.
oround
Fund.
ralslnu
Govgr-
nance
Total
2024
Tolel
2023
restatèd
costs dlrè¢lly
allo¢ated to
a¢llvlllgs
S8ed$
Bulbs
Gardenlng lts01g
and supplles
Staff costs
Trophy e&remony
costs
Trophy Ceremony
pAz88
Accoiinlan¢y
Prlnllng and
Jlalionory
Fr￿ndS Group
268
1,100
2,335
1,368
2,335
2,963
2,762
5,010
6,010
800
37,091
11,433
10,820
563
63
1,126
1,242
89
89
17B
800
100
780
8(w)
63
83
126
112
82
120
112
5,983
8,060
1,900
112
800
16,865
56,573
Support costs
allo¢4led lo
aGllvltlgS
Staff costs
Postage
Slallonery
Insuran¢e
bsile
Telephone
Rgnl and ral88
Sundry
Travolllng
1,180
344
166
414
63
492
2,167
135
19
1,160
344
165
414
63
492
2.167
130
19
185
56
26
68
8,840
835
6,680
743
358
894
135
1,062
4,609
292
40
5,723
693
49
1,071
4,377
196
48
78
34S
22
4,949
4,949
788
3,340
83J
14,B61
13.006
10,932
13,009
2,66B
3,462
1,636
31,716
69,579
The cost ol the servl¢es ol the Soclely's omployees Is apportioned based on Ilme $penl. Olher ￿318 whero
dlreclly attrlbulable Io 8n 8cllvlly are olloc81ed lo th81 actlvlly, Where a Cost Is nol dlreclly allrlbulobl¢1118
allocated Irfjlllally Its support costs. 8ubsèquenlly support C081s and 9overnanca costs are allocalod on 8
bas18 ¢onslslonl wllh thè use of resoureos,
In 2023 r&wurco8 expended from re81rleled funds amounlod lo £43,788 Includlng 8UPPC*t costs ol
£2,349.
Page 12

THE LONDON CHILDREN'S FLOWER SOCI￿y
NOTES TO THE FINANCIAL STATEMENT8
FOR THE YEAR ENDED 31 AUGUST 2024
Bank balan0•$
2024
2023
Troasurers Account
Bu$ln¥sges Instant Acoas$ Account
Sklplon Bu51dlng Soclgty
Rtrdwood Bank
Cash In hand
2,164
10,044
6,000
47,195
1,848
3,618
8,000
43,458
65,395
56.437
Credllois- amounts falllng due wlthln one y¥ar
2024
2023
Olhor ¢redltor8
Aecruals
Deferred Incom8
112
68
2.90Q
1,861
810
3,540
3,Q70
6,211
Dolerred Income Include8 donallgns lo fund acbvlli&s In lulure years. Al 31 Augu812024 dtsfoired In¢c)me
Included donations of £1,60012023'. £nlll and £1,400 (2023,, £3,640) In respect of the Sprlng and Summer
compelltlons ond PlanlSng In th$ playground raspe¢llvely. £2,14012023.. £5001 In r•$pgct ol donallons for
Planllng In the playground has been released lo the Slalernenl of Flnanclal Acllvlllg&
10. Fund8
Unrèstrlcted
fund$
Restrl¢ted
funds
Total
funds
Al1 September 2023
Nel movfjm9nl In funds In year
Al 31 Augu812024
0,443
11,983
60,443
11,983
62,426
62,426
Analy8ls of nèt g$$&18 bgtwèèn funds
Unr#slrkt&d
funds
Restrlctod
fund¥
Plantlng 8prlng and
In the
Summgr
playground GompgtitSon$
Total
fund$
Flxed as$fyl8
Cuirenl assets
Curronl liabllllle8
62,595
11YOI
1,400
11,4001
1,500
11,5001
65,49S
13,0701
62.428
62,426
Pagg 13

THE LONDON CHILDREN'S FLOWER SOCIETY
NOTES TO THE FINANCIAL STATEMENT8
FOR THE YEAR ENDED 31 AUGUST 2024
11. Tru$lee8
Nono ol the Trusl$e8 rg¢elvad any remun8rallon12023.' £nl118n<J no trxpènses wece relmbur8èd In th8
ye8r12023.' £nll).
12, Rglated party dlsclo$iirg$
The Soc]ety has no conlrolllng party.
Page 14