The Chiltern Society
(A company limited by guarantee)
ANNUAL REPORT and FINANCIAL STATEMENTS
Year ended 30 June 2024
Charity Commission England & Wales: Charity number: 1085163
Company number: 04138448

The Chiltern Society
Contents of the Financial Statements
For the Year ended 30 June 2024
Page
Independent Examiner's Report
Legal and administrative Information
2to3
Report of the Executive Council
4t09
Statement of Financial Activities
io
Balance Sheet
li
Statement of Cash Flow
12
Notes to the Financial Statements
13to17

The Chiltern Society
Independent Examiner's Report to the Trustees of The Chiltern Society
I report on the accounts of the charitable company for the year ended 30 June 2024 which are set out on pages 10 to
17.
Responsibilities and basis of report
As the charity trustees of the company land also its directors for the purposes of company law) you are responsible
for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'}.
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act
and are eligible for independent examination, I report in respect of my examination of your company's accounts as
carried out under section 145 of the Charities Act 20111.the 2011 Act')- In carrying out my examination I have followed
the Directions given by the Charity Commission undersection 145{51{b) of the 2011 Act.
Independent examiner's statement
Since the company's gross income exceeded £250,000 your examiner must be a member of a body listed in section
145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l a member of the ICAEW,
which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material iespect:
accounting records were not kept in respect of the company as required by section 386 of the 21x16 Act; or
the accounts do not accord with those record5; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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: or
the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts
in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
3 December 2024
S P Grant FCA CTA FABRP MIPA
Azets
Suites B & D
Burnham Yard
Beaconsfield
Bucks HP9 2JH

The Chiltern Society
Legal and administrative information
For the year ended 30 June 2024
Status
The Chiltern Society (the Charity) is a charitable company limited by guarantee, incorporated on 10 January 2001, and
registered as a Charity on 22 February 2001. The company took over the activity and acquired the assets and liabilities
of the un-incorporated Charity The Chiltern Society, (Reg. no: 247000) on l July 2001. Members of the charitable
company each guarantee to contribute an amount not exceeding £1 to the asset5 of the charitable company in Ihe
event of a winding up. The Chiltern Society was originally registered as a Charity in 1965.
The company was established under a Memorandum of Association, which established the objects and powers of the
charitable company and is governed under its Articles of Association. Under those Articles, the members of the
Executive Council, ("the Council"} are the directors and trustees forthe purposes of company and Charity law. Trustees
are elected for a period of three years. If a trustee so wishes, he/she can be re-elerted for a further term without any
break in service.
Executive Council
Chair (until 26 October 2024 and Treasurer until 21 March 2024)
Chair (from 26 October 2024)
Vice Chair (until 11 January 2024)
Vice Chair (from 21 October 2023)
Treasurer (from 21 March 2024)
Secretary
Simon Kearey
Peter Phippen
David Harris
Luke Jefferys
Grahame Smith.
Plelen Eriffilhs
*****
****
Other Trustees
Harriet Bennett
Jane Herve
Catherine Moncrief
Mona Smith*****
Andrew Wilson
*******
Mark Gardiner
William Lacey
*****
Alex Moriarty
Robin Storey
John Gladwin
Brian McGowan
Lisbet sherlock
*******
James Wheatcroft **
*****
*****
***
******
'Resigned 11 January 2024 {to become President with effect from 12 January 2024)
'Appointed 21 March 2024
***Resigned 6 August 2024
**** Appointed as a director and trustee 25 September 2024
***** Resigned 26 October 2024
******
Appointed 26 October 2023
******* Resigned 26 October 2023
Registered Office and Operating Address
The White Hill Centre, White Hill, Chesham, Bucks. HP5 IAG

The Chiltern Society
Legal and administrative information
For the year ended 30 June 2024 (Continuea)
Chief Off icer
David (Tonil Beeston
Head of Conservation & Development
Gavin Johnson
Head of Fundraising & Awareness
Samantha Roberts
Office Manager and Volunteer Coordinator
Tracey Read
Reporting Accountant
Stephen Grant FCA CTA FABRP MIPA Azets, Beaconsfield, Bucks HP9 2JH
Bankers
HSBC UK Bank plc
Santander
Nationwide
Natwest Bank PIC
TSB Bank
Metro 8ank
Solicitors
Barry McLoughlin, Kidd Rapinet LLP

The Chiltern Society
Report of the Executive Council
For the year ended 30th June 2024
The Executive CoLJncil is pleased to present its report together with the accoL2nts to 30 June 2024.
The legal and adniinistrative information on pages 2 and 3 forms part of this report. The accounts comply with current
statutory requirements, the Memorandum and Articles of A550ciation and the Statement of Recommended Practice
I£ORPI- "Accounting and Reporting by Charities" IFRS1021.
Ob'ects
The company is a Charity that was formed for the public benefit and includes amongst its objects the encouragement
of high standards of town and country planning and design ia the Chilterns- raising the awareness and understanding
of the chafacter and history of the Chilterns among people of all ages and to encourage them to enjoy and care for its
natural environment and beauty,. the encouragement of conservation. development and improvement of the
amenities, areas of tranquillity and features of historic interest in the Chilterns and to promote such other charitable
purposes as may from time to time be determined.
Governance
The Society is governed by the Executive Council elected by fellow members at the Annual General Meeting and who
are elected for three years. Nomination5 for Trustees are sought via the Society's membership magazine and website
nd via third party agents, and applicants are then vetted by a Nominations Committee made up of at least three
Trustees. The Honorary Officers of the Society, Chalr, Vice Chair. Tied5uiei" oiid Secretary are Trustee5 who are voted
into office by members at the Annual General Meeting for a period of one year.
Once elected, new Trustees follow an induction programme in which they meet senior members of staff and are
encouraged to visit the Society's nature reserves and heritage sites together with the various interest groups. Trustees
are expected to be involved with and to take responsibility for one or more of the Society's activities.
Operational matters are delegated to the Chief Officer, and the senior management team consisting of the Head of
Fundraising & Awareness, the Head of Conservation and Development. The Officers meet regularly with the Chief
Officer and Trustees or relevant volunteer5 are invited from time to time to those meetings for specific purposes.
The Executive Council delegates certain activities and functions to sub-committees, working parties and groups,
comprising Trustees and/or volunteers and whose proceedings are reported back to the Executive Council. Relevant
members of staff provide assistance.
KÈ Mana
ement Personnel
The key management staff involved in the day-to-day management ofthe Charity are Tom Beeston, Samantha Roberts
and Gavin Johnson who each receive a salary of less than £60,000 per annum.
Public Benefit Statement
The trustees have considered the guidance published by the Charity Commission and have concluded that the
charitable company's core activities satisfactorily address the principles of identifiable public benefit and demonstrate
that the charitable company has fulfilled the public benefit requirement under the Charities Act 2011.

The Chiltern Society
Report of the Executive Council (continued)
For the year ended 30th June 2024
Financial Mana
ement Policies
Reserves
olic
The Society's policy on reserves require5 that it retain in liquid form an amount sufficient to ensure its continuity.
Investment Polic
The Executive Council has considered the most appropriate policy for investing f unds and supports that speci31ised
unit trusts, and investment trusts designed for the charity sector, are most likely to meet their requirements to
generate income and capit318rowth over the long term. Investments are reviewed on a regular basis by the
Investment Sub-committee chaired by the Treasurer and during the year it was decided, in conjunction with
external advice, to consolidate all cash deposits with Flagstone and to consolidate all equity-based investments
with Rathbones.
It IS the intention of the Society to acquire another heritage site or nature reserve and positive steps will continue
to identify such a purchase.
and Remuneration
The pay and remuneration of the staff is overseen by the Honorary Officers and set Ihrough a process that involves
evaluation of job roles and benchmarking against comparable roles in similar oiganisation5. All job roles are
evaluated looking at the level of responsibility for staff management, finance and budget, decision making
authority, external representation and impact on strategic objectives.
ac Polic
In 2003, the Society established The 85uebell Guild as a means of encouraging members to provide future financial
support to the Society by way of the gift of a legacy. Unless a restriction is placed on the use of monies received
in this way they will be treated as a donation to general funds.
In the current financial year, the Society has received the sum of £114,09012023.' £95,663).
Liabilit of Members
The members of the Society agree to contribute a sum, not exceeding £1, in the event of the Society being wound
Financial Plannin
The Executive Council determines annual budgets for income and expenditure following discussion with its
constituent sub-committees and Groups. The arrangements include regular revision of levels of subscriptions and
other income raising initiatives, including grant aid, together with the approval of programmes of expenditure in
furtherance of the SocieWs objectives.

The Chiltern Society
Report of the Executive Council (continued)
For the year ended 30th June 2024
Financial Mana
ement Policies
continued
Risk Mana
ement
A review of major risk5 has..hown that conservation work was the most likely to Cause cnnrprn_ This risk has been
minimised by a review of insur3nces. monitoring the Risk Register and a Health & Safety Policy Statement,
supported by a detailed Health & Safety Guide for all those engaged in activities involving iisk. The Health and
Safety Policy and detailed guide is constantly under review and updated where necessary.
Health & Safety issues are considered on a monthly basis by the Senior Management Team and a full policy review
is carried out by the Trustees annually. The Head of Conservation and Development is the Health & Safety Officer.
Other risks relate to any failure to continue to attract donor5. retain existing members, recruit new member5,
potential alienation and lack of volunteers and leaders and data protection breaches.
Financial Results
The overall operating surplus for the year was £109.98112023: deficit £37,005}. which includes an unrealised gain on
the Society's investments of £7,20412023:1055 £20,963)
The 2024 result irscludes a net increase of £47,735 on restricted funds {2023 - net increase £12,972).
Membershi
At the end of the year the membership stood at 6,15712023.. 6,352).
Achievements and Performance
The Society supports the conseNation of the natural environment, raising public awareness and making appropriate
representations where deemed necessary in the following areas-
Planning & Environment.
Conservation,
Rights of Way and Access
Heritage & Culture
Volunteers have continued to work on its woodland, nature reserve and historic sites in addition to a number of
other areas at the request of the owners, principally local authorities.

The Chiltern Society
Report of the Executive Council {continued)
For the year ended 30th June 2024
Achievements and Performance
continued
The Society Sites are-.-
Bottom Wood, High Wycombe
Lacey Green Windmill
Prestwood Nature Reserve
Whiteleaf Hill
Cobblers Pits. Halton
Hampden Monument, Prestwood
North End Common
Ewelme Water Cress Beds & nature reserve
Marlow Common North
Brush Hill, Prince5 Risborough
Captains Wood. Chesham
Cholesbury Camp
Penn Diamond Jubilee Wood
In late 2023 the Society added 10 acres of grassland to its Penn Jubilee Woods site, by way of a gift.
Over the past year, the Chiltern Society has made significant strides in conserving and enhancing the Chilterns. They
maintained and restored 2.200 miles of paths and bridleways, ensuring accessibility for all. Volunteers have dedicated
over 89,000 hours to environmental projects, including managing woodlands and clearing streams. The Society also
cham psoned 5UStainable development, f ighting against harmful building projects. Additionally, the society has
promoted local heritage through events like the annual Heritage and Arts Festival, which brought the community
together through walks, talks. and workshops.
The Society has a strategic Eoal to continue to increase its involvement in conservatlon projects wvrkirig willi yortner
organisations across The Chilterns. The River Chess Smarter Water Project and The WildBelt Project being examples
of the Society's success in meeting its goal. The River Chess Smarter Water Project is focu55ed on improving the River
Chess and its wider catchment
including improving flow and water quality and managing invasive species. The
expectation is that this project will also look at other catchment areas throughout the Chilterns. The Community
WildBelt project, funded by The National Lottery Heritage Fund and the Rothschild Foundation is a project creating a
lasting and joined-up approach to nature conservation through local people. The project develops and sUPPOrts
individuals. Parish Counci15 and community groups to take practical and positive action and help nature recovery on
their doorsteps. The Society's teams met their targets in both projects in the year. Additional funding for The Smarter
Water project has been secured for 2024-5.
The Society continued to monitor, maintain and improve rights of way and promote access throughout the Chilterns.
including an extensive programme of led walks, cycle rides. and publication of new and updated map5. The Society
continues to campaign to protect the green belt. As the H52 project has continued the Society's team has continued
to press for conservation of several local areas impacted by the engineering works and to ensure local rights of way
are maintained during construction of the rail infrastructure. The Society is part of a group leading on ensuring that
following the work that nature recovery and biodiversity delivery is appropriate and positive.
The Fundraising & Awareness group has been active throughout the ye3r. The approach has been updated to widen
the focus to the whole r3nge of "supporters" and through this lens, increase awareness of the Societvs impact,
increase community and individual engagement and continue to attract new members.
The Heritage & Culture EfOUP has built on 31ready established partnerships to support new projects and as well as
organising the annual Heritage and Arts Festival.

The Chiltern Societv
Report of the Executive Council (continued)
For the year ended 30th June 2024
Plans for the future
Projects for the future include-
f.nntiniiation of the very successful Wildbelt project. Penn Jubilee Woods expansion and Northend Common set
up/integration. The work completed in the Chess Smarter Water Catchment area is to be expanded to other catchment
areas alongside, community engagement, partnership working and lobbying both industry and Government for better
Chalk Streams protection.
Work on two of the society's most iconic Sites will see the completion of signage at Ewelme Watercress Beds and
completion of the restoration of Lacey Green Windmill.
There are also plans to re-chalk the Whiteleaf Cr05s which has not be done for some years as well as continued
support for Heritage and Cultural Events throughout the year especially through the Heritage and Arts Festival which
continues to go from strength to strength.
All these efforts have helped protect the Chilterns. natural beauty and biodiversity for future generations.
Long Term Planning also includes working with Chiltems National Landscape Team Ichilterns Consetvation Board) to
ensure their revised management plan aligns with our ambiii0115 and pldris fui ilie Cliilterns National Landscapes for
the coming 5 years.
We will continue to focu5 on our volunteers both in terms of support processes and framework as well as finding ways
to celebrate the work and 5UPPOrt that they do for the society which all goes to ensuring we are the number one
choice in our field for volunteers in all areas of our work.

The Chiltern Society
Report of the Executive Council (continued)
For the year ended 30th June 2024
Executive Council Res
onsibilities in res
ect of the Account5
The Executive Council (who are also directors of The Chiltern Society for the purposes of company lawl are responsible
for prpr)3ring the Annu31 Report of the Council and the f inancial statements in accordance with applicable law a nd
United Kingdom Accountin8 Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Council to prepare financial statements for each financial year, which give a true and fair
view of the state of the affairs of the charitable Company as of the Balance Sheet date and of its incoming resources
and application of resources, including income and expenditure, of the charitable company for that period.
In preparing those f inancial statements, the trustees are required to:
Select suitable accounting policies and then apply them consistently;
Observe the methods and principles in the Charities SORP {FRS 1021:
Make judEementS that are reasonable and prudent,.
State whether applicable UK Accounting Standards have been followed, subject to any material departures
disclosed and explained in the financial statements..
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charita ble company will continue in operation.
The Council is responsible for keeping adequate accounting records which disclose with reasonable accuracy at anv
time the financial position of the charitable company and to enable them to ensure that the financial statements
comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company
and hence for taking reasonable steps for the prevention and detection of fraud and other irregula rities.
This report has been prepared in accordance with the special provisions of the Charities 2011 Act.
f the Council
27 November 2024
Peter Phippen
Chairman

The Chiltern Society
Statement of Financial Activities (including Income and Expenditure Account)
For the Year ended 30 June 2024
Total
Funds
2024
Total
Fund5
2023
Unrestricted Restrirted
Funds
Funds
Unrestricted Restricted
Funds
Funds
Notes
INCOME
Donations, legacies and grants
Charitable activities
Other trading activities
Investments
313.998
54,886
6,251
27,204
278,891
21.751
592,889
76,637
6,251
27,204
327,670
55,870
8.767
18.074
455.744
783,414
55.870
8,767
18.074
Total Income
402.339
300.642
702,981
410.381
455.744
866,125
EXPENDITURE
Raising funds
Charitable activities
94.425
252.872
94,425
505,779
132,526
306,869
132,526
749.641
252.907
442.772
Total expenditure
347,297
252.907
600,204
439,395
442,772
882.167
Net gainsll105ses) on investments
7,204
7.204
120,963)
120.963)
Net movement in funds
62.246
47,735
109,981
149.977)
12,972
137,005)
Transfers between funds
Reconciliation of funds
Total funds brought forward
832.655
260.860 1,093.515
882,632
247.8&8
1,130.520
Total funds carried forward
894.901
308.595 1.203,496
832.655
260.860
1,093,515
All iftcome and expenditure derive from continuing activitie5
The statement of financial activities include5 all Bains and1055es recognised during the year.
Notes on pages 13 to 17 form part of these financial statements
io

The Chiltern Society
Balance Sheet as at 30 June 2024
2024
Notes
Fixed assets
Tangible assets
Investment5
192.504
234,741
188.965
227,537
io
Current assets
Stocks
Debtors
Cash at bank and in hand
10,541
10.932
778.888
800.361
12,732
32,408
644,968
690,108
li
Creditors: amounts falling due
withln one year
12
{24.1101
(13.095)
Net curTent assets
776,251
677,013
Net assets
13
1,203,496
1,093,515
Unrestricted funds
Designated f unds
General funds
14
14
634,236
260,665
636.552
196,103
894,901
832,655
Restricted fLtnds
14
308.595
260,860
Total funds
1,203,496
1,093,515
The company 15 entitled to exemption from audit under Section 477 of the Companies Act 2016 for the year ended
30 June 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 30
June 2024 in accordance with Section 476 of the Companies Act 2006.
The directors acknowledge their respoftsibilities for=
lal ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companie5
Act 2006 and
Ibl preparing f inancial 5tatement5 which give a true and fair view of the state of 3fl3irs of the company as at the end
of each financial year and of its profit or loss lor each financial year in accordance with the requirements of
Section5 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to
financial statements, so far as applicable to ihe company.
The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006
relating to small companies.
ial statements were approved by the Executive Council on 27 NovembeT 2024 and signed on its behalf by..
P. Phlppen
Chairman
G. Smlth
Treasurer
Company Number. 04138448
Notes on pages 13 to 17 form part of these financial statements
li

The Chiltern Society
Statement of cash flows as at 30 June 2024
2024
2023
Nole
Cash flows from operating activities
(al
116,672
142,6121
Inve5tmErit I¥iLUITl¥ i eLeived
27.204
18,07
purchase of tangible fixed a55ets
19.9561
Change in cash and cash eqyivalents in the year
133,920
124,5381
cash and equivalents at the beginninB of the year
cash and equivalents at the end of the year
644,968
778,888
133,920
669,506
644.968
124,5381
Notes to the cash flow statement
{a} Reconciliation of net lexpenditurelincome to Cash inflow from operating activities
Net incomellexpenditurel
Adjustment5 for
Invegtment Igainslllosses
Depreciation ch3r8eS
Investment Income received
Ilncreèselldecrease in debtors
Increaselldecreasel in creditors
Ilncreasel/decrease in stock
109,981
137.0051
17,2041
6.417
127,2041
21.476
11,015
2,191
20,963
6.421
118,0741
113,3211
127
11,7231
Net cash lused inl/provided by operating attivities
116.672
142.6121
{bl Analysls of cash and cash equivalents
Cash
778,888
778,888
644.968
644.968
12

The Chiltern Society
Notes forminE part of the financial statements for the year ended 30 June 2024
STATUTORY INFORMATION
I c-gistei od niinTrbei dnd YeEisiored ollice ad,41 ess ian l)E iuiiiid oil tliè coinriai7y Inlo.. I2l•tlOll Poge.
The financial stateinents hre rJresented in sterling 1£) Ivhich is also ihe funclionèl ciirrency ol thp company.
l Accounling Policies
The principal accounting policies adopted, judgements and key sources of estimation uncerlainty tn the preparation
ol the financièl statenienrs are as follovJs'.
al The charity constitutes a public benefit enlity bs defined by fR5102. The fTrnancial statements have been piepared in
accordance with A£counting ènd Reporting by Charities.. Stèiement of Recomfftended Piactice appli13ble to Ih3rities
p,"ep8rinE their accour,ts 3ccordar.ce with the Fin3nci31 Reporting Standard applicable to the UK and Republic of Ireland
IFRS1021 las It app1Iè5 from l January 20191 (Charittes SORP IFRS 10211. the F*nan£ial Reporting Standard applicable the
UK and Republic of Iielond IFR51021 and the Ch3rtties Act 2011. A summary of the sign*ficant accovnting policies applieo in
the preparation of these accounts are set out below.
bl Volvntary income is received by way of members 5ubscription5, donattons and legacies. All sniome is included in lull in the
statement ol Financial Activit¢e5 when received. apart from life members subscript1005 which are taken to income over a 10
veèr period followtng the year of receipl.
c) The value ol services provided by volurrteers has not been iricluded in these account5.
d} Grants, including grants for the purchase of fixed a55ets. are recognised IA full in the Statement of Ftrnancial Ailivities in the
year in which they are recetved.
el Incoming resources from the charity shop and Investments is included when received.
fl Resources expended are recognised in the period in wh%th they are incurred_ Resources expended Include attr4butèble VAT
which cannot be recoveied.
gl Resources exper¥ded are allocated to the particular activity where the Cost relates directly tD thai activity- However. the cost
of overall man3gemenl administrat>on of the 50£iety. comprtS5ng the salary and overhead costs ol the central functitsn.
is apportioned on the following basis whtch is an estimate. based on staff tiffle. ol the amount attributable to earh activtsty..
2024
20%
15%
ss%
io%
2023
25%
25%
25%
25%
Fundraising Bnd publicity
Awarene55 of the Chilterns
Conservation work and charitable aim5
Management and administr3tion of ihe tharitv
The allocation of overall mènagement and admintstraiion costs betweerl èct?vity were reviewed during ihe yeai and
have been adjusted to better reflect the underlying activities
h) Depreciation 15 provided at rate5 calculated to write off the cost of each asset over its experted tjseful life, which in all cases
5 estimated at 4 years except freehtsld buildings which is 50 years_
Items of equipment are capitalised whe¥e the purchase price exceeds £l.000.
Small tools tssed for conservation work are expensed in the year in which they are purchased.
Freehold land is not depreciated_
il Investment5 held as fixed assets are revalued at mid-market value at the balance sheet dale and the gain or loss taken to
the Statement of Financial Activilies.
Jl Stock Tr5 valtjed at the lower of tost or estimated net realisable value.
kl Trade anLt other debtors are recognised at the settlement èmount due after any trade discount offereLI. Prepayments are
valued at the amount prepaid net of any trade discounts due.
l) Cash at bènk ènd cash in halld includes cash and short term highfy liqutd investments with a short rnaturlty of three
months or less from the date of acoui51tioft or opening of the deposit or SI￿lIar account.
13

The Chiltern Society
Note5 forming part of the financial statements for the year ended 30 June 2024
Ci v.diioi$ 311(1 provisioi}s ap e i-ecogE75SEd ivhfrre tlie cliarsty hcls b preseiit obligotion resultiitg IfOI)1 3 pasf eveiit ihdt Vjill proliaL>i
result in the transfer ol fund5 to a thiid party ano the amoutit due to settle ihe obligation can be meè5ured or estimated re1iablv.
Credilors and K)rovisions are normally recognised at their sdtlement amount after allowing for any trade Oigiounts due.
n) Unresiricted funds are subscriptions and othei tncoming resuurce5 recelvable or 8enerated for the objects of the charity without
further specilied purpose and are available as general funds.
o) Designated funds are unrestricted funds earmarked by the Executive Council for particular purposes.
p) Restricted fund5 are to be used for specific purposes as laid dowr¥ by the donor or collected for a specific cause.
q} The preparation of financial statements requires management to make judgement5. estimates and assumptions about the
carrying values of assets and liabilities that are not readily apparent from oiher SOL5rces. The estimates and underlying
assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ
from these estimates.
The estimate5 and underlying assumptions are reviewed on a continuing basi5. Revisions to accounting estimates are recognised
n the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and fLrture
periods if the revision affec15 both current and future period5.
2024
2023
2 Donation5, legacies and grants
Sub5criplions
Donation5
Legacies & grants
Grant5 for prujeLIs
Tax Refunds and Gilt Aid
Other income
157,584
6,110
114,090
268,243
37,753
9.109
156,704
20,795
95.663
457,344
40,272
12,636
592,889
783.414
Includes restricted donations. legacies and grant5 totalling £278,891 12023 £455,744)
3 Charitable Artivltle5
Path Maintenance Work
Donate a Gate
Chiltern Society conseNation projects
Awareness of the Chilterns
Unrestricted Restrirted
29,991
rotol
29,991
21.751
Unrestrirted Restrirted
26,571
555
8.107
20.637
55,870
Totol
26.571
555
8.107
20.637
55.870
21,751
24.895
54,886
24.895
76,637
21.751
4 Other Tradlng Artivities
2024
2023
Charity Shop goods sold
6,251
8.767
2024
2023
5 Investments
Dividends received
Interest received
9,449
17.755
27,204
9.385
8.689
18.074
6 Total charitable activities expenditure
Awareness of Chiltern5
Conservation expenditure
Management and administration
Unrestricted R￿triCted
120.332
109.911
22,629
Totol
120,332
353.142
32,305
Unrestricted Re5trirted
152,178
87.628
67,063
rotol
152.178
511,625
85,838
243,231
9.676
423,997
18.775
252,872
252.907
505.779
306.869
442.772
749.641
14

The Chiltern Society
Note5 forming part of the firF2ncial 5t2tements for the year ended 30 June 2024
2024
7 NET MOVEMENT IN FUNDS
2023
This 15 513ted alter IharginE-.'
Independent Examiners fee
Depreciation
Operating leases
3,468
6,417
14,664
3,30Q
6,421
14,837
2024
2023
8 NET GAINS/ILOSSESI ON INVESTMENT5
Realised gainlllossl on investments
Unrealised gainlllDssI on investments
7,204
120.963)
9 Tangible fixed assets
2024
Freehold
Lond
101.174
2023
Freehold
Plont &
Plont &
Cost
At J Fulv
Addttions in year
Disposals
8uildJn
130.815
ui
8uildin
130,81S
Totol
300,410
54.772 286.761
9,956
9.956
101.174
68.421
(13,649)
113,649J
At 30 June
101,174
130.815
64.728
296.717
101,174
130.815
54,772
286.761
De
ieclation
At I july
Charge for yeaf
Elimiiiated on dispost
49,400
2,600
48.396
3,817
97.796
6.417
46.800
2.600
58.234
3.821
(13.649J
105.024
6.421
(13.6491
At 30 June
52,000
52.213
104.213
49,400
48,396
97.796
Net Book ValuÈ
At30June
101,174
78,815
12,515
192.504
IlJl.174
81,415
6,376
188.965
2024
2023
10 Listed investments at market value
At start of year l July
Proceeds
Inc¥e3selldecrea5el on investments from change in market value
227,537
248.500
7.204
120,963)
At 30 June
234,741
227.537
HistOTical lost of investments at 30 June
184,475
184,475
2024
2023
11 Debtors
Gift Aid and grants receivable
Other debtors and prepayments
3,376
7,556
6.821
25,587
32,408
10,932
2024
2023
12 Creditors and amounts lalling due within one year
Other creditors and accruals
24,110
13,095
24,110
13,095
15

The Chiltern Society
Notes forming part of the financial statements for the year ended 30 June 2024
13 Analysis of net assets at 30June 2024 between funds
Generol
Fund5
Desi
noted
Fund5
Restricted
Funds
rotol
Funds
Tangiblo fixed asset5
Investments
Current 35Sèts
10,220
150.000
124.555
2.295
84.741
547.Zl)O
179,989
192,504
234,741
800,361
124,1101
128,606
Nei asset5 èt
30 June 2024
260.665
634,236
308,595
1,203,496
Analysts of net assets at 30 June 2023 between fund5
Generol
Funds
De51
Jted
Funds
Restrirted
Fund5
rotol
F(Jnd5
Tangible fixed a55et5
Investments
S20
150,000
58.678
113,0951
5.856
77.537
553,159
182.589
188.965
227,537
690,108
113.095
Current assets
78,271
Net assets at
30 lune 2023
196,103
636.552
260.860
1,093,515
14 Movement tn funds
Atljul
2023
Incorni
Resoiirces
Out
oirp
Resources
Tron
Ad ustments
ers
At30June
20Z4
Reslricted furnds
Ewelme Land and Freehold property
Brush Hill
Donate a Gate
Smarter Water Project
Wildbelt
North End Common
Penn Jubliee Woods
Lacey Green Windmill
8ennet Legacy
Mountford Legacv
rotal restricted funds
182,589
30,255
12.6001
179.989
30.255
2.880
45.664
3.334
4,000
21,751
135,754
47.575
15,184
37.905
36.473
118,8711
1127.7081
154.6391
111,1841
137.9051
37,618
10,398
36,473
260,860
300,642
1252,907
308,595
Designtrted
Legacy funds for strategic projects
Crawcour Legacy
Asset acqui51tion fund
Provision for care ol sttes
2￿,000
16.552
300,1￿}
120,000
200,000
14.236
300,000
120,000
12,3161
Generolfunds
Unrestricted funds
196.103
832,655
409,543
409,543
1344.9811
1347,2971
260,665
894,901
Total funds
1.093,515
710.185
16TrJ,2041
1.203,496
The purpose of the restricted funds Is to support the wo¥k of rhe project5 fof which fur¢ds were ra£sed on in
line with the wishes of the donor.
Oesignated funds..
Legacy Fund5 lor Strategic Prolerts
A55et Acquisition Fund
Provision of Care o15Ite5
Support delivery of 5 yeaf plan
Purchase of a 'Flag ship 51te
5￿pport enhancement of site5 or cover non routine
maintenance costs as required
Support of Path Maintenance
Support C05t5 for the site in grdel to make safe
and re501ve remedial tree issues
Crèwcour Legacy
North End Common Intome
Incoming and outgoin
resource5 include unrealised g8ins/llossesl ors Tevaluation of inveslments.
16

The Chiltern Society
Notes forming part of the financial statements for the year ended 30 June 2024
Movemenl in funds - Pfevi0115 VtJr
Aljj￿1
2022
Out
oin
Resources
AI 30Jufre
2023
RE50urces
Tron5
er5
Re5trirtÈd *unds
Ewclfne LèDd.)nd Freehold propLTrrty
Brush 14111
Donate a Gèie
SrnHrter Water PrDject
Green Recovery Fvnd
Envifonienl Agert(y Grant
Heart of Bucks Giant
Wildbell
Pfestwood Nature Reserve
Marlow CotTrmon IAlphawavel
Total restricted funds
185.159
32.742
4.079
13.778
12.6001
12.4871
14,0791
1116.7191
1217.5011
150,0001
Is.0001
141,2861
Isooi
12,6001
1442.7721
182,589
30.255
141,559
217,501
5D,000
5.000
41,684
37,618
10.000
500
2.600
247.88B
10,398
455,744
260,860
De5ignoted
Legaiy funds for strategic projÈtts
Crawioui leEacv
North End COMMO￿ Income
A55er ècquisiiion fund
Provision for care of 51tÈs
Generolftsnds
Llnre5trirted funds
200.000
18.52Z
21)O.otio
16.55Z
{1.9701
IIL9401
11.822
118
300.OOD
120,000
244.110
882.632
300.000
120,000
196.103
832.655
398.559
410,381
1446.4481
1460,3581
118
Total fLEnds
1.130.520
866.125
1903.1301
1,093.515
Intomin8 and outgoing resou¥ce5 include unr*31ised 8ain5111055ÈsI on revaluation of investments.
IS OPEnAT114C LEAKE toMhrt¥TM£NTS
roial future tninimum lease p3ymonts under noo-cantelldble
operating leasÈs are as follows..
2024
2023
Due wiihin one ye8T
3.645
10,620
16 STAFF COSTS AND EMPLOYEE 8ENEFITS
The averh8e number of rnt5nthly employees durinE the year was...
2024
2023
li
The total staff costs and efflployees benefits WBS as follows=_
2024
2023
Wages sèlaries
Social security t05ts
Pension cosis
247.317
18,786
5.834
276.783
20.633
5.989
271.937
303.405
No employoÈ received ernolL5mÈnts of more than £60,000 in th£ current or pritsr year.
Included tn wages anJ salèries 15 a settlement payment Made 4Jurine the year of £Nil12025 ENill.
16 DIRECTORS AND KEY PélANAGEMENT PERSONNEL REMUNERATION AND EXPENSES
The Ihèrily trustee5 were not paid or recei¥Èd any benefr£s Fn eitherthe current or prevtous year.
No iru5tee5 were relmbLsrsed for expenditure12033 £Nilll for travellin8 or 3ny other costs
incurred in relation to their dutie5 3$ trustte
No Irustee received PaVrnEnt for professional Services or supplied Services 10 thÈ £harrf(y.
The tot313mounl of employee salarses received by key rn3naÈement personnel for the year is É135.11712023
£129.8531. For 2024 ihE directors cons*der. the head of FulldraisinL Samantha Robert5, the Head of
Conversation & Development Gavin Johnson anLI the chief officer Tom Bee5ton as key man38ement.
17