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REGISTERED COMPANY NUMBER: 05322294 {En8land and Wales)
REGISTERED CHARITY NUMBER: 1108166
Report of the Tru5tee5 and
Unaudlted Flnanclal Statements
for the Year Ended 31 December 2023
for
Shropshlre Ornltholoilcal Soclety 2005
WR Partners
Chartered Accountants
Belmont House
Shrew5bury Business Park
Shrewsbury
Shropshire
SY2 6LG

Shrop5hire Ornithological Society 2005
Contents of the Financlal Statements
for the year ended 31 December 2023
Page
Report of the Trustees
Indep¢ndent Examlner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Flnanclal Statement$
8 to 13

Shropshlre Ornithological Society 2￿)5 (Registered number: 05322294)
Report ol the Trustees
for the year ended 31 December 2023
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present
their report with the financial statements of the charity for the year ended 31 December 2023. 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 IFRS 1021 (effective l January 20191.
OBJECTIVES AND ACTIVITIES
Objerti¥es and aim5
To encourage the study and protettion of birds in Shropshire and co-operate in such matters wsth national
and local bodles, education authorities and others.
Publlc beneflt
The Company is active in the advancement of..
a. Heritage and environmental protection
b. Environmental improvement
c. Animal welfare
d. Education in connection with the above matters
FINANCIAL REVIEW
Investment pollcy and oblectlves
The Investment Policy is to invest in funds maintained as available to charities Icharities Official Investment
Funds . COIFI.
The Funds are administered bl the CCLA (Churches. Charities and Local Authoritlesl Funds.
ReseThes pollcy
The General Reserve will..
Cover any short term deficit in the operation of the Company
b. Relain funds appropriate to support future educational activities and Initiatives
c. Retaln funds to support the Conservation Fund in carrying out future prolects and land acqulsltion
The Conservation Fund will..
Cover any short term deficlt in the conservation projects carried out by the Companv
b. Accumulate funds to enable the Company to develop its existing land holdings
c. Accumulate funds to enable the Company to acquire and develop additional land holdin8S
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing docurnent
The charity is controlled by its governing document. a deed of trust, and constitutes a limited company,
limited by guarantee, as defined by the Companies Act 2C(J6.
Rlsk management
The Directors of the Company, who are also the Charity's Trustees. have a duty to identify and review the
risks to which the company is exposed and to ensure appropriate controls are in place to provide
reasonable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE D￿All$
Registered Cornpjny number
05322294 IEngland and Wales)
Page I

Shropshire Ornlthological Society 2￿5 (Registered number: 05322294)
Report of the Trustees
for the year ended 31 December 2023
Re8lstered Charlty number
1108166
Reglstered office
l Bank Drive
Dorrington
Shrewsbury
Shrop5hire
SY5 7JH
Truslees
John Arnfield
Miriam Elliot-smith
Chairman
Company secretary
Susan Brealev
Tim Devannev
Helen Griffiths
Claire Mulvey
Jean Rlckard
Graham Walker
Christopher Whlttles
appolnted 16.10.23
Jame5 Almond
Ann Andrews
Brian Andrews
resl8ned 03.08.24
resigned 05.04.23
resigned 09.10.23
Company Secretary
Ms M C Elliot.Smith
Independent Examiner
H Pierce FCA
WR Partners
Chartered Accountants
Belmont House
Shrewsbury Buslness Park
Shrewsbury
Shropshire
SY2 6LG
Banker5
CAF Bank
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
Approved by order of the board of trustees on 26 September 2024 and signed on its behalf by:
Pa8e 2

Shropshire Ornithological Society 2005 (Registered number: 05322294)
Report of the Trustees
for the year ended 31 December 2023
J Arnfield Trustee
Page 3

Independent Examiner's Report to the Trustees of
Shropshlre Omltholo8ical Society 21)05
Independent examiner's report to the trustees of Shropshire Ornithological Society 2(105 {'the Companv'l
I report to the charity trustees on my examination of the accounts of the Company for the year ended
31 December 2023.
Re5ponslbllltles and basis of report
As the charity'5 trustees of the Company land also its directors for the purposes of company lawl you are
re5pon5ible for the preparation of the accounts in accordance with the requirements of the Companies Act
20061'the 2W6 Act'l.
Havin8 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
charity's accounts as carried out under Section 145 of the Charities Act 20111'the 2011 Act'l. In carry5ng
out my examination I have followed the Directions 8iven by the Charity Commission Under Section 145151
Ibl of the 2011 Art.
Independent exarnlner'5 Statement
I have completed my examination. I confirm thot no matters have come to my attention in connection wlth
the examination 8ivSn8 me cause to believe:
accounting records were not kept in respect of the Company as required by Section 386 of the 2006
Act; or
the accounts do not accord with those records. or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other
than any requirement that the accounts 8ive a true and fair vlew which Is not a matter consSdered as
part of an Independent examlnatlon,. or
the accounts have not been prepared in accordance with the method5 and principles of the
Statement of Recommended Practice for accounting and reporting by charities (applicable to
charities preparin8 their accounts in accordance with the Financlal Reportin8 Standard appllcable In
the UK and Republic of Ireland IFRS 10211.
I have no concerns and have come acr0$5 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.
H Pierce FCA
WR Partners
Chartered Accountants
Belmont House
Shrewsbury Bu5ine55 Park
Shrewsbury
Shropshlre
SY2 6LG
26 September 2024
Page 4

Shrop5hire Ornithological Society 2005
Statement of Financial Actlvitles
for the year ended 310ecember 2023
2023
Unrestricted
funds
2022
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
26,600
32,821
Investment income
14,544
4,446
Total
41,144
37,267
EXPENDITURE ON
CharStable actlvltSes
General fund
Conservaiion
14,243
4,788
18,948
5,783
Other
420
420
Total
19,451
25,151
Net gainslllossesl on investments
22,514
119,8311
NET INCOME/(EXPENDITURE)
44,207
17,7151
RECONCILIATION OF FUNDS
Total funds brou8ht forward
413,906
421,621
TOTAL FUNDS CARRIED FORWARD
458,113
413,906
The note5 form part of these financial statements
Paqp .5

Shropshire Ornithological Society 2005 (Rezistered number: 053222941
Balante Sheet
31 December 2023
2023
Unrestricted
fund5
2022
Total
funds
Notes
FIXEO ASSETS
Investments
218,784
196,270
CURRENT ASSETS
Debtors
Cash at bank and in hand
5,181
248,422
4,860
225,838
253,603
230,698
CREOITORS
Amounts falllng due wlthln one year
114,2741
113.0621
NET CVRRENT ASSETS
239,329
217,636
TOTAL ASSETS LESS CURRENT IIA8ILITIES-
458,113
413,906
NET ASSETS
458,113
413,906
FUNDS
Unrestricted funds
458,113
413,906
TOTAL FUNDS
458,113
413,906
The charltable company Is entltled to exemptlon from audtt under Sectlon 477 of the Companles Act 2006
for the year ended 31 December 2023.
The members have not requlred the company to obtain an audit of its financial statements for the year
ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
ensuring that the charitable company keep5 accounting records that comply with Sections 386 and
387 of the Companies Act 2006 and
Ibl preparin8 financial statements which 8ive a true and fair view of the state of affairs of the charitable
company as at the end of each financial year and of its surplus or deficit for each financlal year in
accordance with the requirements of Sections 394 and 395 and which otherwise comply with the
reqvirements of the Companies Act 2006 relating to financial statements, so far as applicable to the
charitable company.
The notes form part of these financial statements
Pagp 6
r.nntiniipd...

Shropshire Omithological Society 21x15 (Registered number: 05322294)
Balance Sheet- contlnued
31 December 2023
These financial statements have been prepared in accordance with the provisions appllcable to charitable
companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on
26 September 2024 and were signed on its behalf by=
J Arnfield Trustee
The notes fom) part of these financial statements
P3Ep. 7

Shropshire Ornitholozical Society 21K)5
Notes to the Financial Statements
for the year ended 31 December 2023
ACCOUNTING POLICIES
Basls of preparlng the flnancial 5tstemeDts
The financial statements of the charitable company, whlch is a public benefit entity under FRS 102,
have been prepared in accordance with the Charities SORP IFRS 1021 'Accountin8 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 IFRS
1021 leffective l January 20191,, Finantial Reportin8 Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and the Companie5 Acl*2006. The financial 5tatementS
have been prepared under the historical tost convention, with the exception of investments which
are included at market value, a5 modified by the revaluation of certain assets.
Income
All income 15 reco8ni5ed in the Statement of Financial Activities once the charity has entitlement to
the funds, it is probable that the income will be ￿ceiVed and the amount can be measured reliably.
Expendllure
Liabilities are recognised as expenditure as soon as there Is a legal or constructive obllgatlon
committing the charity to that expenditure, it is probable that a transfer of economic benefits w511 be
required In settlement and the amount of the obligation can be measured reliably. Expenditure is
accounted for on an accruals basi> and has been classified under headings that aggregate all cost
related to the category. Where costs cannot be directly attributed to particular headin8S they have
been allocated to activitie5 on a basis consistent with the use of resour￿5.
Taxatlon
The charlty15 exempt from corporatlon tax on its charltable actlvltles.
Fund accountln8
Unrestricted funds can be used in accordance with the charitable objectives at the dlscretion 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.
Flnanclal Instruments
The company has financial asset5 and financial liabilities of a kind that qualify as basic financial
Snstruments.
Basic financial assets, including trade other receivables and cash and bank balances are initially
recognised at transaction price and subsequently carried at amortised cost with an assessment for
objective evidence of impairment. Any impairment is recognised in profit and loss.
Financial assets are derecognised when lal a contractual rights to the cash flows from the asset
expire or are settled, or Ibl substantially all the risks and rewards or control of the ownership of the
a55et are transferred to another party.
Page 8
continued...

Shropshire Ornithological Society 2005
Notes to the Flnanclal Statements- continued
for the year ended 31 Decernber 2023
ACCOUNTING POLiaES- contlnued
Financial instruments
Basic financial liabilities including trade and other creditors are initially recognised at transaction
price and subsequently carried at amortised cost. Financial liabilities are defecognised when the
liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
INVESTMENT INCOME
2023
2022
Interest and dividends
14,544
4,446
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remun¢ration or other benefit5 for the year ended 31 December 2023 nor
for the year ended 31 December 2022.
Trustees. expenses
There were no trustees. expeoses paid for the year ended 31 December 2023 nor for the year
ended 31 December 2022.
COMPARATIVES FOR ThE STATEMENT OF FINANCIAL ACYIVITIES
Unrestricte
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
32,821
Investment income
4,446
Total
37,267
EXPENDITURE ON
Charltable artlvltles
General fund
Conservation
18,948
5,783
Other
420
Total
25,151
Net gains/llossesl on investments
119,8311
NET INCOMEIIEXPENDITURE)
17,7151
Page 9
continued...

Shropshire Ornithological Society 2005
Notes to the Financial Statements - continued
for the year ended 31 December 2023
COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcnviTIES- contlnued
Unrestricte
fund5
RECONCILIATION OF FUNDS
Total funds brought forward
421,621
TOTAL FUNDS CARRIED FORWARD
413.906
FIXED ASSET INVESTMENTS
Listed
investment
MARKET VALUE
Al I january 2023
Revaluatlons
196,270
22,514
At 31 December 2023
218,784
NET BOOK VALUE
At 31 December 2023
218,784
At 31 December 2022
196,270
There were no Investment assets outslde the UK.
Cost or valuation at 31 December 2023 is represented by:
Listed
investment
Valuatlon In 2022
Valuation in 2023
C05t
13,7301
22,514
zoo,000
218,784
Page 10
continued...

Shropshire Ornithological Society 2005
Note5 to the Financial Statements- contlnued
for the year ended 31 December 2023
DEBTORS: AMOUNTS FALiING DUE WITHIN ONE YEAR
2023
2022
Trade debtors
Other debtor5
Prepayments and accrued income
130
4,730
321
130
4,730
5,181
4,860
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Trade creditors
Subscriptions in advance
Accruals and deferred income
7.000
852
6,422
7,000
852
5,210
14,274
13,062
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.12.23
At 1.1.23
Unre5trlcted fvnds
General fund
Desi8nated fund for conservation
purposes
67,012
36,410
103,422
346.894
7,797
354,691
413,906
44.207
458,113
TOTAL FUNDS
413,906
44.207
458,113
Net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Gains and Movement
losses
in funds
Unrestricted funds
General fund
Designated fund for conservation
purposes
28.559
114,6631
22,514
36,410
12.585
14.7881
7.797
41.144
119.4511
22,514
44,207
TOTAL FUNDS
41,144
119,4511
22,514
44,207
Page 11
continued...

Shropshlre Orntthological Society 21)05
Notes to the Financial Statements- continued
for the year ended 31 December 2023
MOVEMENT IN FUNDS- contlnued
Comparatlves for movement in funds
Net
movement
in funds
At
31.12.22
At 1.1.22
Unrestr5cted fvnds
General fund
Designated fund for conservation
purposes
75,151
18,1391
67,012
346,470
424
346,894
421,621
17,71SI
413,906
TOTAL FUNDS
421.621
17,715)
413,906
Comparative net movement in funds, Included in the above are as follows..
Incoming
resources
Resovrces
expended
Gains and Movement
losses
In funds
Unrestrlcted fvnds
General fund
Designated fund for conservation
purposes
14.764
119.3681
13,5351
18,1391
22,503
15,7831
116,2961
424
37.267
12S.1S11
119.8311
17.7151
TOTAL FUNOS
37,267
125,1511
119,8311
17,7151
A cyrrent year 12 month5 and prior year 12 months combined posttion 15 a5 follow5:
Net
movement
In funds
At.
31.12.23
At 1.1.22
Unrestrirted funds
General fund
Designated fund for conservation
purposes
75.151
28,271
103.422
346,470
8,221
354,691
421.621
36.492
458.113
TOTAL FUNDS
421.621
36.492
458,113
Page 12
continued...

Shropshire Ornithological Society 21K)5
Note5 to the Financial 5tatements- continued
for the year ended 31 December 2023
MOVEMENT IN FUNDS- contlnued
Comparatlves for movement in funds
Net
movement
in fLtnds
At
31.12.22
At 1.1.22
Unrestr5¢ted fvnds
General fund
Designated fund for conservation
purposes
75,151
18,1391
67,012
346,470
424
346,894
421,621
17,7151
413,906
TOTAL FUNDS
421.621
17,7151
413,906
Comparative net movement in funds, Included in the above are as follows..
Incoming
resources
Resources
expended
Gains and Movement
losses
In funds
Unrestrlrted fvnds
General fund
Designated fund for conservation
purposes
14.764
119.3681
13,5351
18,1391
22,503
15,7831
116,2961
424
37.267
12S.1S11
119.8311
17,7151
TOTAL FUNOS
37,267
125,1511
119,8311
17,7151
A current year 12 month5 and prior year 12 months combined posttion 15 as follow5:
Net
movement
In funds
At.
31.12.23
At 1.1.22
Unrestrirted funds
General fLtnd
Designated fund for conservation
purposes
75,151
28,271
103,422
346,470
8,221
354,691
421.621
36.492
458.113
TOTAL FUNDS
421,621
36,492
458,113
Page 12
continued...

Shrop5hire Ornithological Society 2005
Notes to the Financial Statements - contlnued
for the year ended 31 December 2023
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined net movement in funds. included in
the above are as follows:
Incoming
resources
Resources
expended
Gains and Movement
losses
in fund5
Unrestflcted funds
General fund
Desi8nated fund for conservation
purposes
43,323
134.0311
18,979
28,271
35,088
110.5711
116,2961
8,221
78.411
144,6021
2.683
36,492
TOTAL FUNDS
78,411
144,6021
2,683
36,492
RELATED PARTh DISCLOSURES
There were no related party traosactions for the year ended 31 December 2023,
10. COMPANY LIMITED BY GUARANTEE
The Company is a company limited by 8uarantee, and does not therefore have a Share Capital. The
members each undertake to subscribe £1.￿ in the event of the Company becoming Insolvent on
wlndlng up.
11. DIRECTORS, INDEMNITY
The company has entered into an Indemnlty Insurance at a C05t of £279 12022 £3561 to cover
Ilabilities incurred by the Directors in the conduct of the Company's affairs.
Page 13