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2024-10-01-accounts

Trustees' annual report for the period

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||||||||| |---|---|---|---|---|---|---|---| |Period start date|Period end date| |From|01|October|2023|To|31|September|2024|

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Reference and administration details

Charity name The George MacDonald Society Other names charity is known by GMS

Registered charity number (if any) 1024021 Charity's principal address 4 Hereford Drive

Handforth

Wilmslow Postcode SK9 3BB

Names of the charity trustees who manage the charity

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||||| |---|---|---|---| |Trustee name|Office (if any)|Dates acted if not for whole|Name of person (or body) entitled| |year|to appoint trustee (if any)| |Michael|Co-Chair|GMS Board| |Partridge| |Kirstin Jeffrey|Co-Chair|GMS Board| |Johnson| |Daniel Gabelman|Academic Rep|GMS Board|

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Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year

Structure, governance and management

Description of the charity’s trusts

Constitution adopted 23[rd] July 1993 Type of governing document (eg. trust deed, constitution) Unincorporated association How the charity is constituted (eg. trust, association, company) Trustee selection methods Trustees are appointed or reappointed annually at the Annual General (eg. appointed by, elected by) Meeting

Additional governance issues (Optional information)

Membership of the Society is open everyone and accessed online. The trustees oversee the day to day running of the Society supported by members of the wider GMS Board. All trustees give their time voluntarily and received no remuneration or other benefits.

Objectives and activities

Summary of the objects of the charity set out in its governing document

The objectives and aims of the Charity are to encourage academic and artistic interest and discussion of George MacDonald (1824-1903).

The Trustees have considered the Public Benefit provided to the public and relevant sector of the public which it serves and are satisfied that it meets the requirements of the Charity Commission. In line with its objectives, the Society aims to support academic and artistic interest and discussion of George MacDonald (1824-1903). For the relevant sector of the public, benefits include:

Summary of the main activities undertaken for the public benefit in relation to these objects

Additional details of objectives and activities (Optional information)

The Society has no employees and is therefore dependent on the active support and participation of volunteers.

Achievements and performance

Summary of the main achievements of the charity during the year.

Normally our income and expenditure is modest (expenditure primarily costs associated with our website), however 2024 was the bicentenary of George MacDonald’s birth and the prime emphasis during this period was organising two conferences with an academic focus but also open to the public and celebrating George MacDonald through the arts.

29-31 May 2024: The Prophetic Imagination at Wheaton College, Illinois, USA. This was the first event directly organised by the Society in North America. We originally budgeted for 70 delegates. Such was the interest that we finally had 130.

8-20 November 2024. Borderlands: George MacDonald Between Worlds in Association with The Institute for Theology, Imagination and the Arts at St Andrews University, Scotland. While technically outside the period under review much of the preparation (and some income) took place within it.

Paid up membership of the Society on the 31[st] September 2024 remained static (94). Membership subscriptions and renewals are now primarily received via PayPal reflecting the fact that many of our members reside outside the UK.

Approximately 70% of our members are in North America although our activities are primarily based in the United Kingdom or online.

In 2023/24, the Society returned an overall increase in funds of £10,810. This, however, includes funds received for the St Andrews Conference and a better indication of the actual movement of funds during this period is +£3,279.

Financial review

The cash balance available at 31/09/2024 was £18,476 in unrestricted Brief statement of the funds. However, this includes sums received for the St Andrews charity’s policy on reserves Conference in November 2024. The true figure therefore is closer to £10.5K. The Trustees have considered the requirement for reserves held by the society and believe the optimum level of free reserves should be £7,500 to cover the risks of the society relating to events, publications and obligations to creditors. . On 31st September 2023 reserves held totalled £18,476 (but see comment above). The Trustees consider that the total funds are sufficient to meet the future financial obligations of the Society and any unforeseen expenditure that may occur.

Details of any funds materially Not applicable in deficit

Further financial review details: (Optional information)

Our main sources of income are membership subscriptions and profits from occasional conferences. Regarding the latter the aim is to break even, however, when setting a budget, it is necessary to anticipate numbers in advance. The St Andrews conference broke even, however at Wheaton we anticipated 70 delegates and achieved 130.

Historically all UK bank funds are held in an RBS interest paying Treasurers Account. This account is cheque only (requiring two signatures) and does not allow for BACS transfers. Going forward the Trustees will consider moving significant funds to an account paying a better rate of interest and opening a new current account offering more flexibility.

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Michael John Partridge Full name(s) Co-Chair Position Date 10[th] July 2025

[George MacDonald Society 2023/24 Summary Accounts]

Thursday, July 10, 2025

Op
Balance RBS Bank
Balance PayPal USD
Balance PayPal UKP
USD Cash
UKP Eqivalent ($)
Balance UKP
Income Balance
ening (01/10/2023)
Cl
£6,411.41
$1,352.97
£197.29
$0.00
£1,057.01
£7,665.71
October
November
ening (01/10/2023)
Cl
£6,411.41
$1,352.97
£197.29
$0.00
£1,057.01
£7,665.71
October
November
osing (31/09/2024)
£8,332.33
$5,091.82
£5,519.44
$827.00
£4,624.08
£18,475.85
December
January
osing (31/09/2024)
£8,332.33
$5,091.82
£5,519.44
$827.00
£4,624.08
£18,475.85
December
January
Movement
£1,920.92
$3,738.85
£5,322.15
$827.00
£3,567.07
£10,810.14
February
March
April
Movement
£1,920.92
$3,738.85
£5,322.15
$827.00
£3,567.07
£10,810.14
February
March
April
Movement
£1,920.92
$3,738.85
£5,322.15
$827.00
£3,567.07
£10,810.14
February
March
April
May June
July
August
June
July
August
June
July
August
September September
PayPal Balance USD $1,468.29 $1,597.20 $5,317.28 $13,610.69 $21,854.93 $26,493.20 $21,778.18 $17,675.27 $7,304.05 $4,890.76 $4,991.59 $5,091.82
Cash USD $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $827.00 $827.00 $827.00 $827.00 $827.00
UK Eqivalent £1,147.10 £1,247.81 £4,154.13 £10,633.35 £17,074.16 £20,697.81 £17,014.20 £14,454.90 £6,352.38 £4,467.00 £4,545.77 £4,624.08
PayPal Balance GBP £197.29 £197.29 £325.89 £182.26 £182.26 £180.60 £51.80 £51.80 £51.80 £51.80 £2,945.47 £5,519.44
RBS Balance £6,456.41 £6,630.55 £6,659.55 £6,659.55 £6,659.55 £6,682.72 £6,682.72 £6,682.72 £6,707.13 £6,707.13 £6,832.13 £8,332.33
Total Balance £7,800.80
£8,075.65
£11,139.57
£17,475.16
£23,915.97
£27,561.13
£23,748.72
£21,189.42 £13,111.31
£11,225.93
£14,323.37
£18,475.85
RBS Bank Interest £29.00 £23.17 £24.41 £25.20 £101.78
£1,819.14
IncomingRBS Account £45.00 £174.14 £125.00 £1,475.00
Movements £45.00
£174.14
£29.00
£0.00
£0.00
£23.17
£0.00
£0.00 £24.41
£0.00
£125.00
£1,500.20
PayPal Movement USD $115.32 $128.91 $3,720.08 $8,293.41 $8,244.24 $4,638.27 -$4,715.02 -$4,102.91 -$10,371.22 -$2,413.29 $100.83 $100.23 $3,738.85
Cash USD Movement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $827.00 $0.00 $0.00 $0.00 $0.00 $827.00
UK Equivalent £90.09 £100.71 £2,906.31 £6,479.23 £6,440.81 £3,623.65 -£3,683.61 -£2,559.30 -£8,102.52 -£1,885.38 £78.77 £78.30 £3,567.07
£5,322.15
£1,920.92
PayPal Movement GBP £0.00 £0.00 £128.60 -£143.63 £0.00 -£1.66 -£128.80 £0.00 £0.00 £0.00 £2,893.67 £2,573.97
Net RBS Movement £45.00 £174.14 £29.00 £0.00 £0.00 £23.17 £0.00 £0.00 £24.41 £0.00 £125.00 £1,500.20
Total Movement
Expenses
£135.09
£274.85
October
November
£3,063.91
£6,335.60
December
January
£6,440.81
£3,645.16
-£3,812.41
February
March
April
-£2,559.30
May
-£8,078.11
-£1,885.38
£3,097.44
June
July
August
£4,152.47
September
PayPal Fees USD $4.68 $6.09 $134.82 $302.89 $295.76 $176.73 $138.47 $167.83 -$8.78 $8.98 $4.17 $4.77 $1,236.41
£965.95
£203.91
£1,169.86
£76.01
£85.04
£208.70
£15.10
£13.92
£47.47
£0.00
UK Equivalent £3.66 £4.76 £105.33 £236.63 £231.06 £138.07 £108.18 £131.12 -£6.86 £7.02 £3.26 £3.73
PayPal Fees GBP £0.00 £4.72 £6.60 -£4.52 £104.08 £93.03
Total PayPal Fees £3.66 £4.76 £110.05 £243.23 £231.06 £138.07 £103.66 £131.12 -£6.86 £7.02 £107.34 £96.76
george-macdonald.com (2 Years) £76.01

macdonaldsociety.org (2 Years
£85.04

Web Hosting (1year)
£208.70
Web hostingUpgrade 1Gb £15.10
One Click Installs £13.92
Secure Hosting (SSL) £47.47
Misc(Specified)
Total
£3.66
£19.86
£186.06
£465.85
£231.06
£185.54
£188.70
SEE SEPARATE TAB FOR CONFERENCE EXPENDITURE
£3.66
£19.86
£186.06
£465.85
£231.06
£185.54
£188.70
£131.12 -£6.86
£7.02
£107.34
£96.76
£7,665.71

£18,475.85
Opening
Movement
Closing Balanc
PayPal USD
USD Cash

George MacDonald Society Accounts (Prepared 28/03/2025)

Wheaton Conference
St Andrews Conference
Subscriptions
Bank Interest
Web Site/ Domains
RBS Account
PayPal
For
Income
Expenditure
£27,170.36
£24,250.49
£2,919.87
£9,012.74
£9,105.67
-£92.93
£796.43
£0.00
£101.78
£0.00
£0.00
£446.34
Domains for 2 years
£37,081.31
£33,802.50
Balance on 12/03/2025
£8,796.67
£1,655.91
$2,241.35
Exchange rate
0.7388
£10,452.58
period 01/10/2023 - 2024
PayPal
Cash
Raffle (PayPal)
T-Shirts
Income
$32,383.65
Wheaton
$600.00
Bon Appetit
$180.00
Speakers Expenses
$180.00
Concert
T-Shirts
Insurance
Bob Trexler
Misc
$33,343.65
Wheaton Conference
Income
$32,383.65
Wheaton
$600.00
Bon Appetit
$180.00
Speakers Expenses
$180.00
Concert
T-Shirts
Insurance
Bob Trexler
Misc
$33,343.65
Wheaton Conference
Income
$32,383.65
Wheaton
$600.00
Bon Appetit
$180.00
Speakers Expenses
$180.00
Concert
T-Shirts
Insurance
Bob Trexler
Misc
$33,343.65
Wheaton Conference
Expenditure
$13,596.00
$11,165.69
$2,596.10
$1,138.32
$900.00
$200.00
$314.30
$28.46
$29,938.87
$3,404.78
Registrations
Excursion to Huntly
Income
Speakers Expenses/ Bursaries
Concert
Catering
Videoing
Brochures/ Posters
Misc
£7,467.02
£1,545.72
£9,012.74
St Andrews Conference
Expenditure
£3,482.56
£1,333.80
£3,156.17
£233.98
£142.52
£51.64
£8,400.67
£705.00
£9,105.67
-£92.93

Docusign Envelope ID: F39EF3D4-865A-4D2A-B937-6F2ACD0DFC7C

REGISTERED CHARITY NUMBER: 1024021

GEORGE MACDONALD SOCIETY

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 1 OCTOBER 2024

Docusign Envelope ID: F39EF3D4-865A-4D2A-B937-6F2ACD0DFC7C

GEORGE MACDONALD SOCIETY

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 1 OCTOBER 2024

Page
Report of the Trustees 1
Independent Examiner's Report 2
Statement of Financial Activities 3
Balance Sheet 4
Notes to the Financial Statements 5 to 7
Detailed Statement of Financial Activities 8

Docusign Envelope ID: F39EF3D4-865A-4D2A-B937-6F2ACD0DFC7C

GEORGE MACDONALD SOCIETY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 1 OCTOBER 2024

The trustees present their report with the financial statements of the charity for the year ended 1 October 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

To advance the education of the general public in the life and works of George MacDonald, in particular through promoting an appreciation of his works and of his influence on other writers and thinkers.

FINANCIAL REVIEW

Financial position

Net incoming resources for the year were £10,642 (2023: net expenditure £70). Total unrestricted funds carried forward as at 1 October 2024 were £18,307 (2023: £7,665)

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1024021

Principal address

4 Hereford Drive Handforth Wilmslow Cheshire SK9 3BB

Trustees

M Partridge D Gabelman (appointed 9.4.25) Ms A Vernon (appointed 9.4.25) Rev J McNeill (appointed 9.4.25) Ms K J Johnson (appointed 9.4.25)

Independent Examiner

Nicola Tucker Murray Smith LLP Chartered Accountants Darland House 44 Winnington Hill Northwich Cheshire CW8 1AU

Approved by order of the board of trustees on 2 July 2025 and signed on its behalf by:

M Partridge - Trustee

Page 1

Docusign Envelope ID: F39EF3D4-865A-4D2A-B937-6F2ACD0DFC7C

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GEORGE MACDONALD SOCIETY

Independent examiner's report to the trustees of George Macdonald Society

I report to the charity trustees on my examination of the accounts of George Macdonald Society (the Trust) for the year ended 1 October 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Nicola Tucker

Murray Smith LLP Chartered Accountants Darland House 44 Winnington Hill Northwich Cheshire CW8 1AU

2 July 2025

Page 2

Docusign Envelope ID: F39EF3D4-865A-4D2A-B937-6F2ACD0DFC7C

GEORGE MACDONALD SOCIETY

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 1 OCTOBER 2024

2024
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
36,973
EXPENDITURE ON
Raising funds
2
26,331
NET INCOME/(EXPENDITURE)
10,642
RECONCILIATION OF FUNDS
Total funds brought forward
7,665
TOTAL FUNDS CARRIED FORWARD
18,307
2023
Total
funds
£
273
343
(70)
7,735
7,665

The notes form part of these financial statements

Page 3

Docusign Envelope ID: F39EF3D4-865A-4D2A-B937-6F2ACD0DFC7C

GEORGE MACDONALD SOCIETY

BALANCE SHEET 1 OCTOBER 2024

2024 2023
Unrestricted Total
fund funds
Notes £ £
CURRENT ASSETS
Cash at bank 18,307 7,665
NET CURRENT ASSETS 18,307 7,665
TOTAL ASSETS LESS CURRENT
LIABILITIES 18,307 7,665
NET ASSETS 18,307 7,665
FUNDS 5
Unrestricted funds 18,307 7,665
TOTAL FUNDS 18,307 7,665

The financial statements were approved by the Board of Trustees and authorised for issue on 2 July 2025 and were signed on its behalf by:

M Partridge - Trustee

The notes form part of these financial statements

Page 4

Docusign Envelope ID: F39EF3D4-865A-4D2A-B937-6F2ACD0DFC7C

GEORGE MACDONALD SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 1 OCTOBER 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared on the receipts and payments basis.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. RAISING FUNDS

Raising donations and legacies
2024 2023
£ £
Support costs 2,081 343

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 1 October 2024 nor for the year ended 1 October 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 1 October 2024 nor for the year ended 1 October 2023.

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM Unrestricted
fund
£
Donations and legacies 273
EXPENDITURE ON
Raising funds 343
NET INCOME/(EXPENDITURE) (70)
RECONCILIATION OF FUNDS
Total funds brought forward 7,735

continued...

Page 5

Docusign Envelope ID: F39EF3D4-865A-4D2A-B937-6F2ACD0DFC7C

GEORGE MACDONALD SOCIETY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 1 OCTOBER 2024

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Unrestricted
fund
£
TOTAL FUNDS CARRIED FORWARD 7,665
5. MOVEMENT IN FUNDS
Unrestricted funds At
2.10.23
£
Net
movement
in funds
£
At
1.10.24
£
General fund 7,665 10,642 18,307
TOTAL FUNDS 7,665 10,642 18,307
Net movement in funds, included in the above are as follows:
Unrestricted funds Incoming
resources
£
Resources
expended
£
Movement
in funds
£
General fund 36,973 (26,331) 10,642
TOTAL FUNDS 36,973 (26,331) 10,642
Comparatives for movement in funds
Unrestricted funds At
2.10.22
£
Net
movement
in funds
£
At
1.10.23
£
General fund 7,735 (70) 7,665
TOTAL FUNDS 7,735 (70) 7,665
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds Incoming
resources
£
Resources
expended
£
Movement
in funds
£
General fund 273 (343) (70)
TOTAL FUNDS 273 (343) (70)

continued...

Page 6

Docusign Envelope ID: F39EF3D4-865A-4D2A-B937-6F2ACD0DFC7C

GEORGE MACDONALD SOCIETY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 1 OCTOBER 2024

5. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
At movement At
2.10.22 in funds 1.10.24
£ £ £
Unrestricted funds
General fund 7,735 10,572 18,307
TOTAL FUNDS 7,735 10,572 18,307
A current year 12 months and prior year 12 months combined net movement in funds, included in the above
as follows:
Unrestricted funds Incoming
resources
£
Resources
expended
£
Movement
in funds
£
General fund 37,246 (26,674) 10,572
TOTAL FUNDS 37,246 (26,674) 10,572

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

6. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 1 October 2024.

Page 7

Docusign Envelope ID: F39EF3D4-865A-4D2A-B937-6F2ACD0DFC7C

GEORGE MACDONALD SOCIETY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 1 OCTOBER 2024

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 1 OCTOBER 2024
2024 2023
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Income 36,871 216
Bank interest 102 57
36,973 273
Total incoming resources 36,973 273
EXPENDITURE
Other trading activities
Purchases 24,250 -
Support costs
Governance costs
Paypal fees 1,170 8
Computer costs 446 258
Foreign exchange difference 465 -
Sundries - 77
2,081 343
Total resources expended 26,331 343
Net income/(expenditure) 10,642 (70)

This page does not form part of the statutory financial statements

Page 8