| Note Income and Endowments from: Donations and legacies 3 Charitable activities 4 Trading activities 5 Investment income 6 Total income Expenditureon: Raising funds 7 Charitable activities 8 Total expenditure Net gains/(losses)on investment assets Net income/(expenditure) Net movementinfunds Reconciliation of funds Total funds brought forward Total funds carried forward 19 |
Unrestricted Restricted Designated Total funds funds funds 2025 £ £ £ £ 441,339 441,339 307,983 307,983 109,805 35,000 144,805 20,063 20,063 879,190 35,000 914,190 (97,620) (97,620) {831,455} {15,124} {846,579} (929,075) (15,124) (944,199) 64,243 64,243 14,358 19,876 34,234 14,358 19,876 34,234 631,310 117,240 18,277 766,827 645,668 137,116 18,277 801,061 |
|
|---|---|---|
| Note Income and Endowments from: Donations and legacies 3 Charitable activities 4 Trading activities 5 Investment income 6 Total income Expenditure on: Raising funds 7 Charitable activities 8 Total expenditure Net gains/(losses)on investment assets Net income/(expenditure) Net movementinfunds Reconciliation of funds Total funds brought forward Total funds carried forward 19 |
Unrestricted Restricted Designated Total funds funds funds 2024 £ £ £ £ 403,584 3,484 407,068 329,920 329,920 179,403 179,403 15,806 15,806 928,713 3,484 932,197 (109,333) (109,333) (857,242} (460} (1,800} (859,502} (966,575) (460) (1,800) (968,835) (6,347} (6,347} (44,209} 3,024 (1,800} (42,985} (44,209) 3,024 (1,800) (42,985) 675,519 114,216 20,077 809,812 631,310 117,240 18,277 766,827 |
|
|---|---|---|
| Note Fixed assets Intangible assets 14 Tangible assets 15 Investments 16 Current assets Stocks Debtors 17 Cash at bank andinhand Creditors: Amounts falling due within one year 18 Net current assets Total assets less current liabilities Creditors: Amounts falling due after more than one year Net assets Funds of the Society: Designated funds Restricted income funds Restricted funds Unrestricted income funds Unrestricted funds Total funds 19 |
Note Fixed assets Intangible assets 14 Tangible assets 15 Investments 16 Current assets Stocks Debtors 17 Cash at bank andinhand Creditors: Amounts falling due within one year 18 Net current assets Total assets less current liabilities Creditors: Amounts falling due after more than one year Net assets Funds of the Society: Designated funds Restricted income funds Restricted funds Unrestricted income funds Unrestricted funds Total funds 19 |
2025 2024 £ £ 30,578 47,220 58,242 28,543 590,934 555,489 679,754 631,252 |
|
|---|---|---|---|
| 11,735 11,984 33,247 30,179 203,004 215,218 247,986 257,381 (126,679} (121,806} 121,307 135,575 801,059 766,827 801,059 766,827 18,277 18,277 137,116 117,240 645,666 631,310 801 ,059 766,827 |
|||
| Note Cash flows from operating activities Net cash income/(expenditure) Adjustments to cash flows Depreciation 15 Amortisation 14 Loss/(profit)onsaleoffixed assets Loss/(profit)onsaleofinvestments Revaluation of investments Donated assets received Investment income 6 Working capital adjustments (Increase)/ decreaseinstocks Decrease/(increase)indebtors 17 (Decrease)/increaseincreditors 18 (Decrease)/increaseindeferred income Net cash flows from operating activities Cash flows from investing activities Purchase of intangible fixed assets 14 Purchase of tangible fixed assets 15 Saleoftangible fixed assets Purchase of investments Proceeds from sale of investments Income from dividends and interest 6 Net cash providedby(used in) investing activities Cash flows from financing activities Net (decrease)incash and cash equivalents Cash and cash equivalents at 1 January Cash and cash equivalents at31December |
Note Cash flows from operating activities Net cash income/(expenditure) Adjustments to cash flows Depreciation 15 Amortisation 14 Loss/(profit)onsaleoffixed assets Loss/(profit)onsaleofinvestments Revaluation of investments Donated assets received Investment income 6 Working capital adjustments (Increase)/ decreaseinstocks Decrease/(increase)indebtors 17 (Decrease)/increaseincreditors 18 (Decrease)/increaseindeferred income Net cash flows from operating activities Cash flows from investing activities Purchase of intangible fixed assets 14 Purchase of tangible fixed assets 15 Saleoftangible fixed assets Purchase of investments Proceeds from sale of investments Income from dividends and interest 6 Net cash providedby(used in) investing activities Cash flows from financing activities Net (decrease)incash and cash equivalents Cash and cash equivalents at 1 January Cash and cash equivalents at31December |
2025 2024 £ £ 34,234 (42,985) 13,289 9,839 16,642 3,301 (3,253) (17,634) (46,609) 6,347 (41,715) (18,480} (15,806} (63,526) (39,304) 249 (5,080) (3,068) 2,421 14,018 (9,703) (9,145} 1,715 (61,472} (49,951} (50,428) (3,083) (10,310) 5,063 (25,000) (160,765) 53,798 212,759 18,480 15,806 49,258 7,062 (12,214) (42,889) 215,218 258,107 203,004 215,218 |
|---|---|---|
| Asset class | Amortisation method and rate |
| Website and software developed | 3 years |
| CRM | 3 years |
| Asset class | Depreciation method and rate |
|---|---|
| Computer equipment | 3 years |
| Office equipment | 5 years |
| Show equipment | 5 years |
| Leasehold premises over the period ofthelease | 4 years |
| Equipment heldbybranches | upto5 years |
| 3 Income from donations and legacies | |
|---|---|
| Donations and legacies Subscriptions Donations Gift aid tax recovered Legacies |
Unrestricted funds Restricted Total General funds 2025 £ £ £ 322,878 322,878 58,070 58,070 60,058 60,058 333 333 |
| 441,339 441,339 |
| Donations and legacies Subscriptions Donations Gift aid tax recovered Legacies |
Unrestricted funds General £ 315,369 28,313 59,902 403,584 Restricted funds £ 3,484 3,484 Total 2024 £ 315,369 28,313 59,902 3,484 407,068 |
|---|---|
| Training income Branch activities Training income Branch activities |
Unrestricted funds General £ 266,268 41,715 307,983 Unrestricted funds General £ 280,706 49,214 329,920 Total 2025 £ 266,268 41,715 307,983 Total 2024 £ 280,706 49,214 329,920 |
|---|---|
| 5 Income from other trading activities | |||
|---|---|---|---|
| Fundraising and Trading Income Fund raising Trading Income Fund raising Trading income |
Unrestricted funds General £ 53,150 56,655 |
Restricted funds £ 35,000 35,000 Unrestricted funds General £ 132,801 46,602 179,403 Total 2025 £ 88,150 56,665 144,805 Total 2024 £ 132,801 46,602 179,403 |
|
| 109,805 | |||
| Investment income Bank interest Dividends receivable from other listed investments Total for 2025 Investment income Bank interest Dividends receivable from other listed investments Total for 2024 |
Unrestricted funds Total General funds £ £ 1,583 1,583 18,480 18,480 |
|---|---|
| 20,063 20,063 |
|
| Unrestricted funds Total General funds £ £ 1,975 1,975 13,831 13,831 15,806 15,806 |
| Donations Trading Total for 2025 Donations Trading Total for 2024 |
Unrestricted funds General £ 33,875 63,745 97,620 Unrestricted funds General £ 49,820 59,513 109,333 Restricted funds £ Restricted funds £ Designated Total funds funds £ £ 33,875 63,745 97,620 Designated Total funds funds £ £ 49,820 59,513 109,333 |
|---|---|
| Research and education Technical and advisory Membership, marketing and data management Media and publications Training Other activities (Gain)/Loss on disposal Deer initiative Total for 2025 Research and education Technical and advisory Membership, marketing and data management Media and publications Training Other activities (Gain)/Loss on disposal Deer initiative Total for 2024 |
Unrestricted funds General £ 28,938 144,192 358,255 21,457 264,118 12,871 (3,253) 4,877 831,455 Unrestricted funds General £ 28,917 155,292 360,503 22,965 230,243 54,102 5,220 857,242 Restricted Designated Total funds funds funds £ £ £ 5,124 34,062 144,192 358,255 21,457 10,000 274,118 12,873 (3,255) 4,877 15,124 846,579 Restricted Designated Total funds funds funds £ £ £ 1,800 30,717 155,292 360,503 22,965 230,243 460 54,562 5,220 460 1,800 859,502 |
|---|---|
| Independent examination fees and other services Legal and professional fees AGM and meeting expenses |
2025 £ 3,500 1,838 2,214 7,552 2024 £ 3,500 12,533 3,500 19,533 |
|---|---|
| Basis of allocation Salaries and related costs Allocated based upon time General office expenses Allocated based upon usage Accountancy fees Governance Legal and professional fees Governance • AGM and meeting expenses Governance |
Governance General Total Total costs support 2025 2024 £ £ £ £ 109,739 109,739 141,136 177,845 177,845 150,560 3,500 15,140 18,640 15,300 1,838 1,838 18,395 2,214 2,214 12,059 7,552 302,724 310,276 337,450 |
|---|---|
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Gross salaries | 349,175 | 368,730 |
| Employers National Insurance | 36,022 | 33,542 |
| Pension Contributions | 7,692 | 9,486 |
| Total staff costs and emoluments | 392,889 | 411,758 |
| Average head count of employees | ||
| Technical | 3 | 3 |
| Support | 6 | 7 |
| Governance | ||
| There was one employee with emoluments between £70,001 - £80,000 (2024 £60,001 - £70,000) | ||
| The Trustees neither received nor waived any emoluments during the year, andnohonoraria were | ||
| payable. Outofpocket expenses were reimbursedto4 (2024: | 4) Trusteesasfollows: | |
| 2025 | 2024 | |
| £ | £ | |
| Travelling and accommodation | 1,869 | 1,701 |
| 2025 | 2024 | |
|---|---|---|
| During the year the following number of employees accrued retirement | ||
| benefits under the Money Purchase Scheme | 6 | 6 |
| 13Net income Net incomeischarged with the following costs: Depreciation Amortisation Fees for accountancy and other services |
2025 2024 £ £ 13,289 9,839 16,642 3,301 5,950 5,050 |
|---|---|
| 35,881 18,190 |
| Cost At 1 January 2025 Additions At31December 2025 Amortisation At 1 January 2025 Charge for the year At31December 2025 Net book value At31December 2025 At31December 2024 |
Website & other intangible assets Total £ £ 160,873 160,873 160,873 160,873 113,653 113,653 16,642 16,642 130,295 130,295 30,578 30,578 47,220 47,220 |
|---|---|
| Cost At 1 January 2025 Additions Disposals At31December 2025 Depreciation At 1 January 2025 Charge for the year Eliminatedondisposals At31December 2025 Net book value At31December 2025 At31December 2024 |
Land and Training Computer Office buildings equipment equipment equipment £ £ £ £ 101,386 28,299 23,838 17,507 42,602 1,118 598 (3,014} Branch assets Total £ £ 75,816 246,846 478 44,796 - (3,014} |
|---|---|
| 101,386 67,887 24,956 18,105 101,386 21,578 20,922 15,896 3,508 1,831 706 (1,206) 101,386 23,880 22,753 16,602 44,007 2,203 1,503 6,721 2,916 1,611 76,294 288,628 58,521 218,303 7,244 13,289 - (1,206) 65,765 230,386 10,529 58,242 17,295 28,543 |
| Other investments Other investments Cost or Valuation At 1 January 2025 Additions Disposals (OMV) Revaluation At31December 2025 Net book value At31December 2025 At31December 2024 17 Debtors Trade debtors Prepayments Other debtors |
2025 £ 590,934 |
2024 £ 555,489 |
|
|---|---|---|---|
| Listed investments £ 555,489 25,000 (53,798) 64,243 |
Total £ 555,489 25,000 (53,798) 64,243 590,934 590,934 555,489 2024 £ 5,129 23,856 1,194 30,179 |
||
| 590,934 | |||
| 590,934 | |||
| 555,489 2025 £ 12,819 20,428 |
|||
| 33,247 |
| Trade creditors Other taxation and social security Accruals Deferred income Deferred Income Deferred income b/fwd Deferred income received Deferred income releasedin year Deferred income c/fwd |
2025 2024 £ £ 27,648 15,160 11,506 10,876 5,950 5,050 81,575 90,720 126,679 121,806 2025 2024 £ £ 90,720 89,005 60,075 74,350 (69,220} (72,635} 81,575 90,720 |
|
|---|---|---|
| Unrestricted funds General Restricted funds Designated funds Expendable Total funds Unrestricted funds General Restricted funds Designated funds Expendable Total funds |
Balance at 1 January 2025 £ 631,310 117,240 18,277 Incoming resources £ 879,190 35,000 Resources Balance at31 expended December 2025 £ £ (864,832) 645,668 (15,124) 137,116 18,277 |
|
|---|---|---|
| 766,827 Balanceat1 January 2024 £ 675,519 114,216 20,077 914,190 Incoming resources £ 928,713 3,484 (879,956) 801,061 Resources Balance at31 expended December 2024 £ £ (972,922) 631,310 (460) 117,240 (1,800) 18,277 |
||
| 809,812 932,197 {975,182) 766,827 |
| Intangible fixed assets Tangible fixed assets Fixed asset investments Current assets Current liabilities Total net assets Intangible fixed assets Tangible fixed assets Fixed asset investments Current assets Current liabilities Total net assets |
Unrestricted funds General £ 30,578 58,242 590,934 92,593 (126,679} 645,668 Unrestricted funds General £ 47,220 28,543 555,489 121,864 (121,806} 631,310 Designated £ 18,277 18,277 Designated £ 18,277 18,277 Total funds at Restricted 31December funds 2025 £ £ 30,578 58,242 590,934 137,116 247,986 (126,679} 137,116 801,061 Total funds at Restricted 31December funds 2024 £ £ 47,220 28,543 555,489 117,240 257,381 (121,806} 117,240 766,827 |
|---|---|