REGISTERED CHARITY NUMBER: 283025
Charteiecl
Accountants
Report of the Trustees and
Financial Statements for the Year Ended 5 April 2025
For The Bower Trust
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Coiciiff Goie 8u*ness Polk
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The Bower Trust
Contents of the Financial Statements
for the Year Ended 5 April 2025
Page
Report of the Trustees
Independent Examlnefs Report
statement of Flnancial Activities
Balance Sheet
Notes to the Flnanclal Stslements
7 to 10

The Bower Trust
Report of the Trustees
for the Year Ended 5 April 2025
The trustees present their report wrth the finanual statements of the chartty for the year ended 5
April 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities..
Statement of Recommended Piactice applicable lo charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS 102) (effective 1 January 2019).
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number.
283025
Registered office
Barton Edge
Worthy Road
Winchester
Hampshire
S023 7AG
Trustees
Mrs C V E Benfield
Mr R D Benfield
Mr J C Benfield
Trust admlnlstrator
Robert Benfield
Independent examiner
Andrew Lloyd Mille( FCA
BPU Limited
Chartered Accountants
Radnor House
Greenwood Close
Cardiff Gate Business Park
Cardiff
CF23 8AA
Bankers
CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ

The Bower Trust
Report of the Trustees
for the Year Ended 5 Aprll 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The trust was established under a Deed of Tnjst dated 20 February 1981.
Decision making process
The Trust is organised, and policy implemenled, through the Board of Trustees.
The Trustees conduct their business by means of telephone, correspondence. computer
communications and Trustee meetings.
The Trust is adminislered by Mr R Benfield. who is also a Trustee of the Trusl. Mr Benfield is acting
on behalf of all of the Trustees.
Electlon of The Board
The Board of Tiuslees fevEw trustee appoinlrnents on an annual basis.
Rlsk assessment
The Board of Truslees consider relevanl risks in making investment and grant decisions.
OBJECTIVES AND ACTIVITIES
Charltable purpiYJe and obje¢tives
The objectives of the Trust are lo support, from the income of Ihe Trust by donations and
subscriplions, charitable institutions and their obieclives at the Truslees. discrets'on. The Trustees
have identified their main interests as being in charities connected with Africa, climate change and
oharilies wrth activities in Wales. Generally, the Trustees are not interested in regional requests
from charities.
Applications. within the above guidelines set out by the Trustees, are considered on a quarterly
basis. Additionally, the Trustees make donations and subscriplions based on their own continuing
interests which include Aride Island. Llanilltyd Fawr in Flower and Museum of Childhood at
Sudbury.
The donations and subscriptions made enable the charities lo meet their objectives and to provide
benefit to the public
The Trustees have confinned that they have referred to the guidance of the Charity Commission's
general guidance on public benefit. when reviewing the Trust's aims and objectives in planning
future activities and setting the grant making policy for the year.

The Bower Tn￿t
Report cdtho Tniste
for th• Year End•d 5 Aprll 2025
FINANCIAL REVIEW
hl•v•monts and performanc• ol th• T￿￿t
During the year chantsb￿ grdnts and subs￿1p￿ were mad8 to 32 {21r24- 25) dlfferent (tharitlos
totalling £63,5￿ {2024_ ￿,5(￿))
The largèst grant made was:
181ond ConseNatlon So(*ty LIK. £20.IXKI
Examlnation of the schedule of grants in Th)te 3 to tha finandal 8tataments will sh(M that tho
Trustees have futfilled the objecths of th8 Tnjst by mthng grants Substantialty for use In AfrIL¥
and Wde8. As In pre¥kns wr8 tho d(¥thns arn malnty for envlrrmrnentsl, wlldllle and communty
projects.
PlnanGlal rov1￿, In¥••t￿ •nd rM•rv•8 pollcy
Flnanclal r•vl•w
There have not been any *nlfvxnt in Trt￿$ 4ctrrfil88 or tho m8nw in vthich thaso
The Investrnont for the yw was £64.237 (£62.171 - 2024) *llh grarts r•c•lved totalllng
£3,CX)0 {2024- £0).
There was a nel surplus of £86.046 {2024 - Su￿U8 £31.19S) for tho ￿ar ljefore thange In markot
valu8 of investrnonts. t￿ring th8 year £86,866 was transferred fr￿n Th8 Playthlros P8$t Musoum
Trust lo tho Bowor Tru8t to be hekl until the funds aTe transfarr8d to the National TTu8L Thls fund is
Indud•d wlthln th8 net 8urplus for tho y•ar aThl Is held 88 8 r88trithd fuThJ.
Inv••tm•nt and r•*•r¥￿ pollcy
The Truste85 Intend to relain a1ovg1 d investrn*ts to woduc4 in(xTh for grants and ¥ubscripUon&
In totallty. thore was an overall 6urplus for t￿ year of £Z6.57912024 - s￿￿U$ £48.527} whkth ha8
been added to th8 res8rves brought f(Therd from y8W.
At ￿ Aprll 2025 lh8 unre8trt<*ed reservé balarth h88 r￿j￿ to £1.650.845 {2024: £1,711.132)
and the re8trlcted r￿r¥6 Y•7S £86.868.
Undor tho Deed of Tn￿ the Tn￿te81 are ampw￿ to retsln wThwstinerts fry as lorvJ as th8y
In thelr absolute dlx¥ellon thlnk fft 8 sultable le￿1 d income to coNtr any requesis
grants they r￿1¥8.
Firture plans
It 1$ intended to U8e the hmd8 deacrtbod above to (¥xrtlnue the rtleclives crf the TrusL as earN8r
dosGdbed, Irvjellnttety.
Th1$ means that thg TJu$te8# be hxklng to mak• clwllth grants rrf drca £40.000 on an
annuBI b8818 bthllst maintalning totsl reserves levels to provkle future Inc¥)rne Streams from which
81mi18r levels of charitabl8 grants c*n be mada
nnual basB.
roved by order ofthe Trustets on ..
arKI 8ign8d on ts behall ty..
MrRDB

Independent Exarninerfs Report to the Trustees of
The Bower Trust
I report lo the charity trustees on my examination of the accounts of the Trust for
the year ended 5 April 2025.
Chortered
Accountonts
Respectlve responslbllitles of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The
charity's trustees consider that an audrt is not required for this year (under
Section 144(21 of the Charthes Act 2011 (the 2011 Act)) and that an independent
examination is required.
It is my responsibility to..
examine the accounts under Section 145 ofthe 2011 Act
to follow the procedures laid down in the General Directions given by the
Charity Commission {undef Section 1451Sllb) of the 2011 Act)., and
to state whether particular matters have come to my attenlion.
Basls of the independent exarninerfs report
My examination was carried out in accordance vthh the General Directions given
by the Charity Commission. An examination includes a review of the accounting
records kept by the charty and a comparison of the accounts presented with
those records. It also includes consideration of any unusual items or disclosures
in the accounts, and seeking explanations from you as trustees conceming any
such matters. The pro￿dureS undertaken do not provide all the evidence that
would be required in an audit, and consequenuy no opinion is given as to
whelher the accounts present a 'true and fair view ' and the report is limited to
those matters set out in the statements below.
rt¥Jroi ￿uSe
Greenwojo c￿Se
Coidiff Gole Buynèss Po
Cuclff CF23 &44
Independent examlnerfs statement
In connection with my examination, no matter has come to my attention..
(1) which gives me reasonable cause to believe that. in any material respect,
Ihe requirements
lo keep accounting records in accordance wrth Section 130 of the 2011
Act,. and
to prepaie accounts which accord with the accounting records and to
comply with the accounting requirements of the 2011 Act
have not been met.. or
12) to which, in my opinion. attents'on should be drawn in order to enable a
proper understandin9 of the accounts to be reached.
IhÈUKorx1rwJeaftd a
Andrew Lloyd Miller FCA
BPU Limited
Chartered Accountants
Er￿￿￿¥Jw0￿5
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The Bower Trust
Statement of Financial ActiVTties
for the Year Ended S April 2025
2025
Total
funds
2024
Total
funds
Unrestricted Restricted
fund
funds
Note5
INCOME
Investment income
Grants from other charitable trusts
Transfer of Playthings Past Museum funds
64,237
3.000
64.237
3,000
86.866
62.171
86,866
Total
67,237
86,866
154,103
62,171
EXPENDITURE ON
Charitable actlvltles
Raising funds
Grants
Governance costs
2,150
63,500
2.407
2,150
63,600
2,407
2.205
26,500
2,271
Total
68.057
68,057
30,976
NET IEXPENDITUREIIINCOME
{8201
86,866
86.046
31,195
Net galnslllosses) on Investments
159.467)
169.467)
17,332
NET MOVEMENT IN FUNDS
160.287)
86.866
26,579
48,527
RECONCILIATION OF FUNDS
Total funds brought forward
1,711,132
1,711,132
1,662,605
TOTAL FUNDS CARRIED FORWARD
1.650.846
1,737.711
1 711 132
CONTINUING OPERATIONS
All income and expendrture has arisen from continuing activities.

The Bowor Tnmt
Balan￿ Sheet
At 5 April 2025
2025
2024
FIXED AsgeT8
Investrnents
1,STY.017
1.627.028
CURRENT A&%Ers
B￿anC6S at bank
162.794
86,104
1,739.811
1.713.132
CREDrroRS
Amounts f8llng dug *4th1n one
(2.100
(2,000)
NEf CURRENT ASSEf3
1737711
1711 132
TOTAL ASSETS LESS CURREKr
LIABILITIES
1.n7,711
1,711,132
NEf A88ET8
1737 711
1711 132
FUNDS
Unrestmded funds
Reslfirtod lund•
1.850,845
1,711,132
TOTAL FUNDS
1737 711
1711.132
3o/o.i.].?ol.£
The finandal 8talèmèrrts 8pwoved by Board of Trugtwg on ......
arKI Y￿re 8kJnad on tts bJh811 by:
MrRD

The Bower Trust
Notes to the Flnan¢lal Statements
for the Year Ended 5 Aprll 2025
ACCOUNTING POLICIES
Basls of preparlng the flnancial ststements
The financial statements of the charity. which is a public benefit entity under FRS 102, have
been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting
by Charities.. Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial ReFKJrting Standard applicable in the UK and
Republic of Ireland {FRS 102) leffective 1 January 2019),, Financial Reporting Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and Ihe
Charrties Act 2011. The financial statements have been prepared under the historical cost
convention.
Financial reporting standard 102 - reduced disclosure exemptions
The charity has taken advantage of the following disclosure exemption in preparing these
financial statements, as permrtted by FRS 102 'The Financial Reporting Standard applicable
in the UK and Republic of Ireland,:
the requirements of Section 7 Slatement of Cash Flows.
Income
All incoming resources are included in the Statement of Financial Activities when the charity
is legally entitled to the income and the amount can be quantrfied with reasonable accuracy.
Resources expended
Expenditure is accounted for on an accruals basis and has been classrfied under headings
that aggregate all costs related lo the category. Where costs cannot be directly attributed lo
particular headings they have been allocated to activilies on a basis consistent with the use
of resources.
Flxed asset Investments
Fixed asset investments are staled al market valuation. Unrealised gains or losses are taken
directly to the Statement of Financial Activities.
Fund accounting
Unrestricted funds can be used in accordance wrth Ihe charitable obj'eclives at the discretion
of the trustees.
Restricted funds can only be used for particular r8Stricted purposes wthin the objects of the
charity. Restrictions arise when specified by the donor or when funds are raised for
particular restricted purposes.
INVESTMENT INCOME
2025
2024
Dividends
Interest income
63,963
274
62,021
150
64.237
62.171

The Bower Trust
Notes to the Financlal Ststements - continued
for the Year Ended S April 2025
GRANTS
2025
2024
Action Against Hunger
African Farms
Amos Trust
Amref South Sudan
Apopo Herorats Africa
Caendon
Care and Repair
Concern Worldwde
Deki Togo
Foundation of Peace Uganda
Gorilla Org Uganda
Hummingbird Initiative
ICS UK Aride
Island Conservation Society UK
Joliba Mali
Kids for Kids
Livingslone Tanzania
Llanilltyd Fawr In Flower
Llantwit Major Chamber Music Festival
Macmillan cancer
Makhal
Medair South Sudan
Mondo Foundation Tanzania
MSF Medecins Sans Frontiere
New Ways
On C811 Africa
Practical Action
Rainforest Foundation UK
Recycle Africa
Recycle Bikes
Rescue the Perishing
RTPC Ghana
Sand Dams Worldwide
Small Steps Projecl
Solaraid
South Sudan Refugees in Uganda
Si Illtyds Church
Street Children Liberia
Support Through Court
Tanzania Development Trust UK
Transport Borkina
Tree Aid
Turbo Ghana
Velindre Cancer Centre
Village Water
World Cancer Research
World Wildlrfe Fund
1.000
1.000
1.000
1,000
500
1.000
1,000
4.000
1,000
1.000
1,000
1,000
2,000
1,000
20,000
1,000
2,000
1,000
3,500
5,000
1,000
500
1,000
1,000
3,500
1,000
500
1,000
4,000
1,000
1,000
1,000
1,000
500
1.000
500
1.000
1,000
2,000
1,000
5.000
1,000
1,000
1,000
500
1,000
500
1,000
1,000
1,000
1.000
500
1.000
Balance carried forward
63.500
26,500

The Bower Trust
Notes to the Financial Statements- continued
for the Year Ended S April 2025
GRANTS {Continuedl
2025
2024
Balance brought fO￿ard
63.500
26,500
63,500
26,500
GOVERNANCE COSTS & TRUSTEES REMUNERATION
2026
2024
Independent examinerfs fee
Subscriptions
Bank and other charges
2.122
68
217
2,125
66
80
2.407
2.271
There were no trustees. remuneration or other benefrts for the year ended 5 April 2025 nor
for the year ended S April 2024.
There were no trustees, expenses paid for the year ended 5 April 2025 nor the year ended 5
April 2024.

The Bower Trust
Notes to the Financial Ststements- continued
for the Year Ended 5 April 2025
INVESTMENTS
2025
2024
Balance brought forward
Net addilionsl{disposals)
Net increasel{de¢rease) in market value
Uninvesled cash capital
1.627.028
8.004
159.467}
523
1,600,403
4,581
17,332
4,712
1,576,088
1,627,028
CREDITORS
2025
2024
Independent examinerfs fee
2,100
2,000
2,100
2,000
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 5 April 2025 {2024 - same).
10