Ch•rlty R•gl•trallon Ilth 289961 BOLTONS GARDEN ENCLOSURES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
BOLTONS GARDEN ENCLOSURES LEGAL AND ADMINISTRATIVE INFORMATION Myue 8 MTrln D WoTf811 U Yamani lappoinled 5 Fe 20281 h•rlty numb•r 28VJ51 R•ul•t•r•d offl ForstW5 LLP 31 Hlll Street London W1J 5LS Sollcltorn Forslern LLP 31 Hill Stroot London W1J 5LS Bank•v• Natwesl Kensington High Sttt Kensington Royal Garden 55 K8n$inglon Hbgh Street London Kensington London W8 5Ea 8afd8y$ Bank UK plc Lawter LE87 288 Inid•nt Examln•r J Hwryl FCA Azets Authl SeThices 2nd Floor Regis H¢w$o 45 King Wlliom Street London EC4R 9AN
BOLTONS GARDEN ENCLOSURES CONTEMf8 P•g• Tru81M8' report St•tem•nt oltruthi. r08pon8¢¢ilitteS Ind•p8ndenl wmlnef• Yeport Slatomont of finwclg18(JiviO Notes to tho Ilnancl41 stat
BOLTONS GARDEN ENCLOSURES TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 ThgTru$tg86 hove the plea$LTrre of prgsanling thglrannual report and the audhed finanoal ststem8th of the char6ty for the year gndad 31 Dgcgmb&r 21f25. The trustees have adopted thè provisi¢MS of the Stalemgnt of Recommended Prnctke (SORPI"Aceounting and Reporting by Charities" (FRS 102) in preparing the annual report and ffinanwl stalemgnts oftho charity. The financlal statements have been preparnd in a¢cL)rdan¢X wilh the a¢eounUng policies Set oul in notes to the rUl and oJmF4y wilh the charitys goveming document. the Charitie$ Act 2011 and A¢¢ounllng and Repjrting by Ch8ritles'. Slatemenl of Recommgndod Pract¢9 applicable to charifjes prarIfi9 their accounts in acwdance wilh the Fiiandal Reportiig StaThJard applicab in the UK and Repu1¢ of Ireland UK publishgd on 18 Juty 2014. QbJ•the• #nd •ctlv116•• The tru$tg0s confKm that thgy hav8 ref8rrod to tho guidance contained In the Charity Commission's goneral guldance on public benefit when rnviewing the Charit8 aim8 and objectives and kn planning fijtufe advili&8. The ObltIVe of the charity is to promote tho peaTrnt preservation for th8 bgnefft of the public generalty and espeually th8 inhabitants of th Parish of St Mary in The Bottons of the Garden Elxlosures to the north and south of Sl Mary in The 8olton8 and genernty lo protèct and pr88eN8 thè tharacaor and arn11185 ofthe 1 endosures. Achl•vemont8 and p•rforn)an During the year, the CharNy ntinUed to maSntain and presetve The 8oltons Garden EnclosLsres and prot8¢t and e5èrvé thè chaf8Cter and the amtrnthes of thém for the benerrt of the publlc gen&rally and ospgualty for the inhabitants of the Parish of St Mary The Boltons. RMn¢lal r•vlew Duvinp the year. the charity had groyts income of É104.805 (2024.. £118,616) antl had expenditure of £124,455 {2024.' £89.3051 In Ihe fjJrtheran of the chartty's objectl¥os. £91,963 12024.. £69,717) was Spent on garden malnlenance. The totsl funds carried forwgJd It 31st Decmb&r 2025 amounted to £100.018 {2024.. É119.668). Tho policy of the Trust is to maintain suffi¢ to provide In¢ome rnquired to meet the TwstOeS' Proposed level of payments. Forthis purpose. the fimts repr08enting the r•serves a pla¢&J on bank dèposrt witti a view to generatiny in(m wilhout exposing the Charity to undue risk The ChaTIty's aims for2025are to continue to maintain The Bolton$ Gafden Endosuresand to protect8nd weseryt thgif dwractgr and the amenitses for Ihg bongfft of the public ger*ralty, and for the inhabitants of th8 Parish ol Sl Mary The 8oMon8 Particulaty. Strueture. 9ov•rn•fic¢ and m•n•o•mwbt Tha Bollons Garden Endoswes was $1tUbd under a Twst D•ed dalixl 15th Mard11984 and is 8 WSter8d charfty No. 2899S1.
BOLTONS GARDEN ENCLOSURES TRUSTEES. REPORT ICONTINUED) FOR THE YEAR ENDED 310ECEM8ER 2025 Thg chartly trustees during the yearwern.. Bemadotto Milner (Chair) D•an Wmll m1th0 Yue Day to day manag•menl ofthe thsrty rs undertaken by th8 trustogs. Thè trustees arè entiued to oppoint new trLtstees. There is a process of indudion for the trustees wh IldeS me&tSngs with curyenl Iwslees and the provision of key information. Tru8te88 undefQO tralnlng at meetings, as when n88d•d. Rlsk MAn•g•Thnt The trustees have examined the major risks whith the tharity and confimi thet 8y8tem8 ho boon e91$ld 30 th41 thè n8ces6ary Ste can takon to marlage and le88en such risks. Econom dimate Inllallon has stsblllsed at a rate of botsve8n 2% - 4%. however doy tt) day Nnning c08ts specific to our eAIM are running in ex¢8s$ oflhi5 e.g. water, laty)ur costs, aThd this has had to be tsken Into conslderation. Th• trustees bekneve thal Ilwe are 8uffKlent re8er¥e¥ for the thadty lo be o going ¢onrm. Key Man4g•m•nt The Injstees a oJn$KJefed to be thé kgy managgmgnt ot charlty and do not rec•bM a remuneratlon. 8MI Chair
BOLTONS GARDEN ENCLOSURES STATEMENT OF TRUSTEES. RESPONSIBILrriES FOR THE YEAR ENDED 31 DECEMBER 2025 The Tru$tg98 are r•sponslIe for weparing thè TnJstee8' Rer•Jt and the finar1 $tal•ments In attordance with applicable law and Unlted Klngdom Aco)unlMig Stsndard8 (Lknitfjd lfjng(bm G&neraMy Acc8pt•d A¢xounti Pr8cllce). Th¢ law applic4tAe lo In Eng18nd and Wales rnquire8 thè Tntsiw to pr8P8re fin8ncial Statements for ea financial year which gr¥e a In and faif view of the State of affairs of thg Charity and ofthe incoming resources and applie4tion of resoureth of the Charity lor thal year. In preparlng those lInaal statsments, tho Trustsos roq[9 to: +¥4 - $018ct $uitsblo 8fxountirtg poliues gnd then appty them consistenty.. - obsorve the Metho and princtplos in Char09 SORP.. - make judgomènts and estimfjtes Ihat are rea8orthle and prudent", . 8ts10 whether applblO ac¢>)unling slandards have been fol)w0d. subject to any matewial departurns dlsc108ed and explained in tho finaal statements; and - prepar8 the financial statements on the going C{¥¥M b8sl$ unless It18 Inappnpriate to prèsume that th• tharity VAII conlinuo 0)n. The Trust3 a resp)nsSblè for keeping suffic4ènt ac£ounling records th* dis(%ose with reasonable accuracy atany timt the ffiftan¢i position of the Charity and finobte them lo ensure lttal fin8n(xal ststements com with the Chariti8$ Act 2011, lh• Charity IAccw)ts and Rekwtsl Rogulation5 2008 and the prOs1on6 of thg trust deed. They ar8 also responsitje for Safeguardi the 488els of tho Charty a1 takn'ng r•8sorwb]e stsps for the preventi(y) and d8te¢tTh of fraud and other irwularities.
BOLTONS GARDEN ENCLOSURES INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BOLTONS GARDEN ENCLOSURES I report to ts TnJ8lees on my examirwlitin ofthe fina81 statsmgnts of Bokons Garden Endosures (the Charity) for thtt year end 31 Docwnbor 215. R•spon•lblllll•s •nd b••l• of r•port A8 the Trustees of the ChaFty you are r¢sponsIb for th¢ prepavallon of the finandal statements in aoxrdanc• wlth the requirements of ehartrs Act 2011 (the 2011 Acti. I report in respect of my 6xamination oflh8 th8rity'$ fin8nctal statements carried OLrt under s8Gtion 145 of the 2011 Aci. In carrying out my examination I have folld all the applKable Dire(Yion$ gNen by the Charity commion lder sédion 145151(bl of thg 2011 Ad. Ind•p•nd•nt •¥•mln•ts •l•tsnwnt I have completed my oxaminalhjn. I confimi that no matt9rs ho¥9 to my attentkin ift come¢kn wtth the examtnation gNing me to bglieve that in any melerlal respecl: accounling rer#Jrfs were not kept in fespo¢1 of the Charity 0$ rnquired by 80clton 130 of the 2011 ALI. or th8 fina181 statements Ih) Mt ard vAlh th0$8 recryds.. or Ihe financial $18t8ments do Th)t compty with the appliCae requirement5 concgming the fomi 8nd ¢onlent of IX)unts set out in the Charities {Ao)Junts and Reports) Ro9ulgllon$ 2008 other than any requiremenl that the accounts give a true and fair vw which 1$ not a matter consid0 as part of an indep8ndonl examination. I have no corkcem$ ond have come acn)8s no other matteTr in conntthon the examinatn to whith attention str•Id be drw4vn in th48 report in order to enable a proper undsrstsnding of tho flnon¢ial stat¢nts to be rgathed. J Howard FCA Azets Aurfrt SeNicès 2nd Floor Regis House 45 King Wlliam Street London EC4R 9AN
BOLTONS GARDEN ENCLOSURES STATEMEKf OF FINANCIAL ACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 Unv••trlctsd Unrestr¢cled funds fvnds 2025 2024 Donations and Wues Imi•slmgnls 104,n4 81 118,486 130 Tot•1 incom• 104,805 118.610 Charilablo activitses 124.455 89.305 Il•t mov•mont In fund• {19.6501 29.311 Fund b8lance8 at 1 Jonuary 225 119.888 .357 Fund b•l•n¢o• •t 31 DKomlJ•r 202S 100,018 119,668 Thg ststement ol flnancio10(livlllgs Indudos aN g86n8 and tO86es f¢eognio&J in th¢ year. AA incomè and expoThJrture derive from ojntinuing *iWes.
BOLTONS GARDEN ENCLOSURES BALANCE SHEET AS Af31 DECEhlBER 2025 202S 2024 Cwront •uets Debtors Cash al bank ond in hand 174,356 195,041 174.810 195,529 Crndltor•: amounts lamlftg du• hln on• y••r (3,107) {3,027) Net owrent assets 171.703 192,502 D•f•rrnd Incom• 171.885) 172,8341 1Ch),018 119,868 In¢om• fund• Unre81iicted funds 1W,018 119.668 1,018 119,668 The financlal 8tat6ff*rt8 were approved by th8 Trustees on ...kn ..... .. ...... B Miln Ch•lr
BOLTONS GARDEN ENCLOSURES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEM8ER 2025 ACUntIng pollcl•• Chrfty Infomwtlon The Boltons Garden Endosures meets th8 dofinltK)n of a Publ enlity undor FRS 102. A$so1s and abAitl88 are inittalty recognlsed al trustCal cost or tran8acth)n value unless otheNse ststed in the relevant accountirvJ poh'cy notslsl. 1.1 A¢¢ountlng ¢onv•ntlon The fjnandal ststements havo boon prepared In acurdancè wrlh the Stat•menl of R0mMnded Prad¢e.' Accounting and Reptsrtin9 by Charities preparing their ac¢ounts in accor(lanc wilh the Finèncial Reporting Skndard applIcab in the UK 8nd Republk of Ireland (FRS 1021 issued on 16 Juty 2014 and the Finanual Reportyng Stsndard applicable In the United Klngdom and the R•public of Ireland (FRS 12) 8nd the Chafltles A¢t2011. The fin8naal 8tstsmenl$ have departed from the Charitses IAc¢ounls and Reports) Regulation$ 2008 onty to the extent required to provide a true aThJ lair This departure has involved followlng the Ststement of R8comfflended Practice for charities applying FRS 102 rather than the vw8ion of thè Slalemgnt of Recommended Practtc whith i8 ref8Thod to in the Regulations but whl¢h has Since beèn withdrawn. At the Ume of approving the trustee8 have a reasonable expectation thatlhe charlty has adequate resources to continue in operation818xistsnce for th8 forowabb fvlure. Thus chaiity ¢onb'nue to adopt tho gtyrMJ ncem bgsis of ac¢¥wnting In preparing the financ1 Statements. 12 ¢harltabl• fund UnrestriOd bJnd$ are av8ilalle for use al the dk8cfo1ion of Ihe Twstees On furtherance of their thafltabla 1.3 Incomlng mourG•8 All incoming resourLw are Included In Statement of Financial Acbviti•8 whgn th¥ tharNy entiiled to the Inujme and the amount e4n be quantifred with reawabk accuracy. Ineome i¥ d8f•rfed whèn sutcriptior or d(at11)n5 arg Tgc8lved In a¢fvanco of ts ev1 or peTi(¥J to whj¢h they relate. IA Ruouv¢•• •xp•nd•d Expenditure is accounted for on on ac¢Nals basis and is irK5uded in the ac4xunts gross of VAT. 1.5 Ca•h and ¢a•h •qulval•nts Cash and e4sh equhalenls Indude notiee deposib. 1.6 Flnanclal IMtrum•nts The charity only has financial assets and liabilities of a kind that qualsfy as basic financlal Instrument8. Basic nanciat instrufflants are inilk41ty reCOgnd attrarTrsaCt1 valu8 and SubSeqn11Y measured al thoirsettlement value. Debtorn are recc*JnFBed at Ihe S&lUement ar(Irt due. B••k ffnan¢hl IlaWIIU•s Crodstors arg r•oognisgd al their selvemenl amount due. 1.7 T•xatlon AS a charty, the tNst is r#)t Ikgble to taxalion on its incomè or on suWu5es on disposal of InsIMon.
BOLTONS GARDEN ENCLOSURES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED> FOR THE YEAR ENDED 310ECEMBER 2025 DonlioM and •cl•• Unrn•trl¢tsd Unrestri¢led fiJnds 2024 2025 Sjbsryipllons irKyJne Olher InMe Dwatrons 95.199 9,500 25 98.7 9.670 Mov•mènt h¥ Fund• At 1 January 2026 In¢¢)m• Expendli At 310•¢0mr 2025 Unrestricted fund8 Totsl funds 119,688 1C(1.018 Gener41 fvnds represent th8 funds of the chwity that are not subierl to any ra8lri¢bons r•gardirwJ their use and arg avalbable forapplicalion to genoral purpoxs of The Boltons Gorden Endosur88 Support co•ts Unrn•trlcl•d Unre$tri¢t•d fund• funds 2025 2024 IndeFendent Examinalion Feos Profèssional feos Insurance Other 8xp•ns•s 3.130 10.120 I.7 2.970 32,491 19.588 Total 2025 2024 Prèpayments 454 cr Total 2024 2025 ACC8 Otr cAeditors 3.050 57 2,970 57 3,170 3.170
BOLTONS GARDEN ENCLOSURES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2025 Tol*l 72,834 Totsl Opening balan¢e Movement in deferj incfrfne Closing balance 71.685 72,834 None of the Tiu$lees lor any pèrsons ¢xnnocted with tlwn) rocwbed any remungrntion or beneltts from thg Charity during the year. Trustsa$ ¥MII haNp Ihe option. after Iwo ye8rs of seThwe. to have a wnplbmentary key lo Ihe g8rden8. Fund Comparntlv All oflhe funds held by thg Chgrlty were unre8tricled pmious years. and therefore tho SOFA and Balance Sheet sh¢rw fijll eomporatrves. 10 Ulthnth CMtroHlng Party The charity is urKSgrth• control ofthg Tte¢s. 11 Rolat•d party tran••¢tlonB wore no d18closable rolatsd paty tranSonS durlng year.