Registered numbar: 05322294 Charity number: 110816 SHROPSHIRE ORNITHOLOGICAL SOCIETY 2005 (A Company Limited by Guarantee) UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
SHROPSHIRE ORNITHOLOGICAL SOCIETY 2005 {A Company Limited by Guarantee) CONTENTS Page Refgrgnce and Administrative Details of the Charitable Company, its Trustees and Advisers Trustees. Report Independent Examinerfs Report Statemgnt of Financial Aclivilies Balancg Sh88t Notes to the Financial Statements 10-21
SHROPSHIRE ORNITHOLOGICAL SOCIETY 2005 IA Company Limited by Guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITABLE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2025 Trustee5 Claire Mulvey Miriam Elliol-smith Tim Devanney Graham Walker, Chair Helen Griffilhs (re-appointed 12 January 20261 Susan Brealey Christopher Whittles Jean Rickard (resigned 31 December 20251 Anthony Arnfield (resigned 2 April 20251 Company registered number 05322294 Charity registered number 110816 Registered officè 1 Bank Drive Dorrington Shrewsbiiry Shropshire SY5 7JH Company secretary Miriam Elliot-smilh Accountants WR Partners Chartered Accountants Belmont House Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG Bankèrs CAF Bank Kings Hill West Malling Kent ME19 4JQ
SHROPSHIRE ORNITHOLOGICAL SOCIETY 2005 (A Company Limited by Guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The Trustees present their annual report together with Ihe financial slalements of the Charitable Company lor the year l JatTruary 2025 to 31 December 2025. The Annual Report serves the purposes of L>olh a Tnjslees. report and a directors, report under company law. The Trustees confim that the Annual Report and financial statements of the ch8rilable company comply with the current slatulory requiretnenls, the reouiremenls of the charitsble companys governing document and the provision5 of the Statement ol Recommended Practice ISORP} applicable lo chalilies preparing their accounts in accordance with the Financial Reporting S18ndard applicable in the UK and Republic of Ireland IFRS1021 leffectivfj 1 January 20191. Since the Charitable Company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 Islralegi¢ Report and Directors, Report) Regulations 2013 has been omilled. Objectives and activities a. Pollcigs and objectlves The objectives and aims of the Charity are lo encourage the sludy and protection of birds in Shropshire and co- operale in such matters with national snd local bodies. education authorities and others. In selling 0.eCtIveS and planning for aclivilies, the Trustees have given due consideration lo gener21 guidance published by the Charity Commission relating lo public benefit, incltjding the guidance 'Public benefit. running a ch8rlty IP821'. b. Strategies for achieving obje¢lives One of the main objectives of the society is lo expand its Venus Pool Nature reserve through land aequisilion, including through land purchase, and Ihe cash reserves are maintained and prioritised for this purpose. ¢. Maln actlvltles undertaken to further tho Charitable Company's purp05O5 for tho public benefit The Company is active in the advancement of.. a. Herilaoe and environmentsl protection b. Environmental improvement c. Animal welfare d. Education in connection wilh the above matters
SHROPSHIRE ORNITHOLOGICAL SOCIETY 2005 IA Company Limlted by Guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 A¢higvgments and perfomiance a. Main achi9vements of the Charitable Company The Company has continued to invest in its nature reserves lo improve their wildlife value and the visitor experience. The Company's investments have been enhanced lo strengthen the overall financial position. Financial review . Going Concern After making appropriate enquiries, the TTuslees have a reasonable expeclalion that the Charitable Company has adequate resources lo continue in operational existence for the foreseeable future. For this reason, they continue lo adopt the gOIg concern basis in preparing the financial slalements. Further details regarding the adoption of the going concern basis can be founcs in the accounting policies. b. Resorvès poll¢y The General Reserves will.. a. Cover any short term deficit in the operalion of the Company b. Retain funds appropriate lo support future conservalion and educational activities and initiatives Relain funds lo maintain and manage Ihe exisling land holding d. Accumulate funds lo enable Ihe Company lo develop ils existing land holdings e. Accumulate funds lo enable the Company lo acquire and develop addiiional land holdings The charitls nel income less payments gave £27,551 gain 12024." £1,776 lossl and the market value of Ihe investments was £265,36712024.. £227,473). It is the Trustee's policy lo maintain sufficient reserves to fund the ongoing adminislralion of the Company over Ihe next financial year. Free reserves al the year end are £479,71912024'. £107,651), being the unrestri¢led funds less the fixed assets. Structurei governance and mana9ement a. Constitutlon Shropshire Ornithological Society 2005 is registered as a charitable covnpany limited by guarantee and was sel tjp by a Trust deed. b. Method$ of appointment or electlon of Tmstees The management of the Charitable Comp8ny is the responsibility of the Tnjslees who are elected and co-opted under the terms of the Trust deed. ¢. Related party relationships The Trustees of Ihe Shropshire Ornithological Society 2005 are also all Trustees of the Shropshire Ornithological Society. The Shropshire Ornilhological Society 2005 received a donation from the Shropshire Ornithological Society to assist with the managemenl of its land holding.
SHROPSHIRE ORNrfHOLOGICAL SOCIETY 2005 IA Company Llmlted by Guaranleel TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 structurg, governan¢g and management l¢ontinuedl d. Financial risk management The Trustees have assessed the major risks lo which the Charitable Company is exposed, in particular those related to the opeFalions and finances of the Charitable Company, and are sa115fied that systems and procedures are in place to mitigate exposure lo the major risks. stst*menl of Trust•es' responsibilities The Trustees (who are also the directors of the Charitable Company lor the purposes of cornpany lawl are responsible lor preparing the Trustees, Report and the financial slalemenls in accordance with applicable taw and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees lo prepare financial slalemenls lor each financial year. Under company law, the Trustees musl not approve the financial slalements unless they are satisfied that they give a true and fair view of the slate of affairs of the Charitable Company and of ils incoming resources and application of resources, including its ir5come and expenditure, lor Ihal period. In Pfepaiing these financial slalemenls. the Trustees 8Te required lo-. sele¢t suitable accounting policies and then apply them consistently., observe the methods and principles of the Charities SORP IFRS 102}', make judgments and accounting estimates that are reasonable and prudent-, state whether applicable UK Accounting Slandafd5 IFRS 1021 have been fo51owed, subjecl lo any tnalerial departures disclosed and explained in the financial $18lemenls' prepare the financial statements on the going concem basis unloss il is inappiopriate lo presurne that the Charitable Company will continue in business. The Trustees are responsible for keeping adequ8le accounting records that are sufficient lo show and explain the Charitable Company's transactions and disclose with reasonable accuracy 81 any lime the financial position of Ihe Charitable Cornpany and enable them lo ensure that Ihe financial statements comply with the Companies Act 2006. They are also responsible for safeguèiding the assets of the Charitable Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the members of the board of TTuslees and signed on Iheir behalf by.. Graham Walker (Chair of Trusleesl Dale". 03
SHROPSHIRE ORNITHOLOGICAL SOCIETY 2005 IA Company Limited by Guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Indepondanl Examiner's Report to the Trustees of Shropshiro Ornithological Society 2005 {Ihe Charitablg company'l l leport lo the charity Trustees on my examination of the accounts of the Charitable Company for the yeAr ended 31 December 2025. Responsibilities and Basis of R8port As the Trustees of the Charitable Company land ils directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements ol the Companies Act 2006 (Xhe 2006 ACVI. Having satisfied mysell that the accounts of the Charitable Company are not required to be audited under Part 16 of the 2006 Act and are eligible lor independent examination, I tetx)rt ill respect of my examination of the Charilsjble Company's accounts carried out under section 145 of the Charilies Act 2011 I'lhe 2011 Acl'l. In cairyng out my examination I have followed the Directions given by the Charity Commission under section 14515}Ibl of the 2011 Act.
SHROPSHIRE ORNrrHOLOGICAL SOCIETY 2005 IA Company Limited by Guarantee) INDEPENDENT EXAMINER'S REPORT {CONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Independent Examingr's Stalement I have completed my examination. I confirm that no mallers h8ve come lo my attention in connection with the examination giving me cause to believe.. accounting records werè not kept in respect of the Charitsble Company as required by sects'on 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 Acl 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 Practi for accounting and reporting by charities lapplicable to chaiities preparing their accounts in accordance with the Financial ReFX)rting Standard applicable in the UK and Republic of Ireland IFRS 10211. I have no concerns and have come across no other matters in connection wlh the examination lo which attention should be drawn in this report in order lo enable a proper understanding of the accounts lo be reached. This report is made solely lo the Charitable Companys Trustees, as a body, in accoTdance wlh Part 4 of the Charities (Accounls and Reports) Regulations 2008. My work has been undertaken so that I might stale lo the Charitable Companls Trustees those matters l am required to state lo them in an Independent Examiner's Report and for no other purpose. To the fullest exlenl pormitted by law, I do not accept or assume responsibility lo anyone other than the Charitable Company and the Charitable Company's Trustees as a body. for my work or for this report. Signed.. Dated.. {%k I4 qOIL S J Tweedle Bsc FCA DChA WR Partners Chartered Accountants Belmont House Shrewsbury Business Park Shrewsbury Shrop5hire SY2 6LG
SHROPSHIRE ORNITHOLOGICAL SOCIETY 2005 IA Company Limited by Guarantee) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 DECEMBER 2025 Unrestricted funds 2025 Total funds 2025 Total funds 2024 Note Income from: Donations and legacies Investments 36,972 15,223 36,972 15.223 13,319 16.198 Total Income 52,195 S2.195 29.577 Expenditure on.. Charitable activities 24,644 24,644 31,293 Totsl expgndituro 24,644 24.644 31,293 Ngt incom8lloxp9nditurg1 before net (lossesllgalns on investments Nel Ilossesllgains on inveslrnents 27,551 112,1061 27,551 112.106) (7, 776) 8,689 Net movement In funds 15,445 15.445 6,913 Reconciliation of funds.. Total funds brought forward Net movement in funds 465,026 15,445 465,026 15.445 458. 113 6,913 Total lunds carrled forward 480,471 480,471 465,026 The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on pages 10 10 21 fomi part of these financial stalemenls.
SHROPSHIRE ORNITHOLOGICAL SOCIETY 2005 IA Company Limited by Guarantee) REGISTERED NUMBER: 05322294 BALANCE SHEET AS AT 31 DECEMBER 2025 2025 2024 Note Flxed assets Tangible assets Inveslmenis 755 265,367 11 227,473 266,122 227,4T3 Current assèts Debtors Cash al bank and in hand 12 1,637 224.772 336 245,633 226.409 245,969 Current liabilities Creditors.. amounts falling due within one year 13 112,0601 (8,416) Net current assets 214,349 237,553 Total asset5 less currgnt liabilitie5 480,471 465,026 Totsl net assets 480,471 465,026
SHROPSHIRE ORNITHOLOGICAL SOCIETY 2005 (A Company LimSted by Guarantee) REGISTERED NUMBER: 05322294 BALANCE SHEET ICONTINUEDI AS AT 31 DECEMBER 2025 2025 2024 Note Charity funds Restricted funds 14 14 Unrestricted funds 480,471 465,026 Total funds 480,471 465,026 The Charitabl& Company was entitled to exemption from audit under Section 477 of the Companies Act 2006. The members have not required the company lo obtain an audit for the yeaT in question in accordance with section 476 of Companies Act 2006. The Trustees acknowledge their responsibilities for complying with the requirernents of the Act with respecl lo accounting records and preparation of financial slalements. The financial slalements have been prepared in accordance with the provisions applicable lo enlities subject lo the small companies regime. The financial statements were approved and authorid for issue by the Truslees and signed on their behalf by.. Graham Walker (Chair of Trus18es} Dale.. IsJo8-1202-6 The notes on pages 10 10 21 form part of these financial slatemenls.
SHROPSHIRE ORNITHOLOGICAL SOCIETY 2005 (A Company Llmlted by Guarant99) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Gengral inforniation Shropshiie Oinithological Society 2005 is a Charilab5e Company, number 05322294. 11 was incorporated on 30 December 2004. 11 was registered with the Charity Commission 17 February 2005. Charity number 1108166.. The registered office is shown on page 1 of this report. Accounting policies 2.1 Basis of preparation of financial ststements The financial slalemenls have been prepared iri accordance with Ihe Charitie5 SORP IFRS 1021 Accounting and Reporting by Charities.. Slalemenl of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) and the Companies Acl 2006. Shropshire Ornithological Society 2005 meets Ihe definition of a public benefit enlily under FRS 102. Assets and liabilities are initially recognised al historical cost or Iransaction value unless otherwise slated in the relevant accounting policy. 2.2 Income All income is recognised once the Chari18ble Company has enlitlemenl lo the income, it is probable that the income will be received and the amount ol inGorne receivable can be measured reliably. Grants are included in the Slalemenl of Financial Activities on a receivable basis. The balance of income received lor spe¢ilic purposes but nol expended during Ihe period is shown in the relevant funds Dn the Balance Sheel. Where income is received in advance of enlillement of receipl, ils recognition is deferred and included in creditor5 as deferred income. Where enlillemenl occurs before income is received, the income is accrued. Income lax rècoverable in relation to investment income is recognised 81 the time the investment income is re1Vable. 2.3 Expenditure Expenditure is recognised once there is a legal or constructive obligalion lo Iransler economic benefil to a third party, it is probable that a transfer of economic benefils will be oquired in settlement and the amount of the obligation can be measured Teliably. Expendilure is classified by activity. The costs ol each activity are made up of the lolal of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs allribul8ble to a single activity are allocated directly lo that acb'vily. Shared costs which contribute lo more than one activity and support costs which are nol allribulable lo a single activity are apporlioned between those activities on a basis consistent with the use of resources. Central staff costs are alloc81ed on the basis of lime spent. and depreciation char9es allocated on the portion of the asset's use. Expendiluro on charitable acb'vilies is incurred on directly undert8king the activities which lurther the Charitable Company's objectives. as well as any associated support costs. All expenditure is inclusive of irrecoverable VAT.
SHROPSHIRE ORNITHOLOGICAL SOCIETY 2005 {A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting poli¢ie5 Icontinugdl 2.4 Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charitable Company,. this is normally upon notification of the interest paid or payable by the institution wlh whom the funds are deposited. 2.5 Tangible fixed assets and depreciation Tangible lixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. Tangible fixed assets are initially recognised al cost. Afler recognition, under the cost modgl, tangible fixed assets are measured al cost less 8ccumulaled deprec1alion and any accumulated impairment losses. 1 costs incurred lo bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. Depreciat¢on is charged so as lo allocate the cost of tangible fixed assets less their residual value over their eslimaled useful lives, using the slraighl-line method. Oeprecialion is provided on the following basis.. Computer equipment 200/. 2.6 Investments Fixed asset investments are a form of financial instrument and ar8 initially r8cognised al their transaction cost and subsequently measured al fair value al the Balance Sheet dale, unless Ihe value cannot be measured reliably in which case il is measured al cost less impairment. Invesltnent gains and losses, whether realised OT unrealised, are combined and presenled a5 'GainsllLossesl on inveslmenls. in the Statement of Financial Activities. 2.7 Debtors Tr8de and other debtors are recognised al the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid nel of any trade discounts due. 2.8 Cash at bank and in hand Cash al bank and in hand includes cash and short-lerm highly liquid investments with a short maturity of three months or less frorn the dale of acquisition or opening of the deposit or similar account.
SHROPSHIRE ORNITHOLOGICAL SOCIETY 2005 (A Company Llmlted by Guaranteè) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting policies Icontinugd) 2.9 Liabilities and provisions Liabilities are recognised when there is Sn obligation at the Balance Sheet d21e as a result of a past event, il is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised al the amount that the Charitable Company anticipates il will pay lo sellle the debt or the amount it has received as advanced payments for the goods or services it musl provide. Provisions are tneasured at the besl eslimale of the amounts required lo settle the obligation. Where the effect ol the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate Ihal reflects the risks specific lo the liabilily. The unwinding ol the discount is recognised in the Slalement ol Financial Activities as a finance cost. 2.10 Financial instruments The Chariiable Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised al transaction value and subsequently rneasufed at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the efleclwe interest method. 2.11 Fund accounting General funds are unrestricled funds which are available lor use al the discretion ol the Trustees in furtherance of the general objectives of the Charitable Company and which have not been designated for other purposes. Designated funds comprise unfeslricted funds thel have been sel aside by the Trustees for particulaT purposes. The aim and use of each designated fund is sel oul in the notes lo the financial slalements. Investment income, gains and105ses are allocated lo Ihe appropriale fund.
SHROPSHIRE ORNITHOLOGICAL SOCIETY 2005 (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Income from donalions and Segacies Unrestricted funds 2025 Total funds 2025 Tot81 fvnds 2024 Donations Grants Sirnilar incoming r8sources 25,000 11,812 160 25.000 11.812 160 12,467 852 36,972 36.972 73.319 Total 2024 73,319 13,319 Investment in¢ome Unrestrfcted funds 2025 Total funds 2025 Total funds 2024 Investment income - Dividends reinvested 6,267 8.956 6,267 8,956 16,198 Inveslmenl income - Bank interest received 15,223 15,223 16.198 Total 2024 16,198 16,198
SHROPSHIRE ORNITHOLOGICAL SOCIETY 2005 (A Company Limiled by Guarantee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Analysis of expenditure on charitable activities Summary by fund type Unrestrlcted funds 2025 Total 2025 Total 2024 Direct costs 24,644 24.644 31.293 Tolal 2024 37.293 31,293 Analysls of expènditure by activities Activities undertaken directly 2025 Support cost$ 2025 Total funds 2025 Tolal funds 2024 Charitable acliviles 20,892 3.752 24,644 31,293 Tolal 2024 17,492 19,807 31,293 Analysis of direct costs Total funds 2025 Total funds 2024 tivities 2025 Conservation projects Conservation maintenance 480 17,012 20.892 20.892 20,892 20,892 11,492 Total 2024 17,492 11,492
SHROPSHIRE ORNITHOLOGICAL SOCIETY 2005 (A Company Limiled by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Analysis of expenditure by activities Icontinugd) Analysis of support costs Total funds 2025 Total funds 2024 Actlvitles 2025 Depreciation Slalionery & Postage Meeting Expense Computer Insurance Donations & Subscriptions Bird Report Sundries 189 189 4,574 625 4.574 625 5.541 7,056 975 499 499 941 1.913 941 1,913 756 4,600 5,253 614 (350) 1,416 151 17,0001 1,860 151 7,0001 1.860 Correction to old balances Accountancy 3,752 3,752 19, 801 Total 2024 19,801 79,801 Independent examlnerfs remuneration The independent examiner's remuneration amounts lo an independent examiner fee of £930 {2024 £708), and accounts preparation of £93012024- £7081. Trust90s' rgmungration and expenses During Ihe year. no Trustees received any remunefation or other benefits (2024 - £NIL). During the year ended 31 December 2025, Trustee expenses have been incurred (2024 - £NIL)-
SHROPSHIRE ORNITHOLOGICAL SOCIETY 2005 IA Cornpany Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Tanglble flxed assets Computer equipment Cost or valuation Additions 944 At 31 December 2025 944 Depreclation Charge for the year 189 At 31 December 2025 189 Net book value At 31 December 2025 75S At 37 December 2024 10. Charlty land The charity owns land at Wards Coppice, Bushmoor Coppice and Venus Pool Ihat was donated lo the SOS al various limes and formally transferred lo SOS 2005 in 2005. No valuation was recorded al the time of Iransler and the trustees consider it impracticable lo determine a reliable historic cosl or valuation. Accordingly, the lancj is not recognised as an asset in these financial slatemenls. The land continues lo be held for the chartys purposes and no disp)sal is planned.
SHROPSHIRE ORNITHOLOGICAL SOCIEfY 2005 IA Company Limlted by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 11. Flxed asset Investments Listed Investments Cost or valuation Al l January 2025 Additions 227,473 50,000 (12,1061 Revaluations At 31 December 2025 265,367 Net book value At 31 December 2025 265,367 At 31 December 2024 227.473 12. Debtors 2025 2024 Due within ono year Trade debtors Prepayments and accrued income 1,283 354 336 1,637 336 13. Creditors.. Amounts falling due wfthin one ygar 2025 2024 Trade creditors Accruals and deferred income T,000 1,476 12,060 12,060 8,416 In the year the £7.000 trade creditor has been witten off after estsblishin9 that no monies are owed by the company.
SHROPSHIRE ORNrrHOLOGICAL SOCIETY 2005 (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OECEMBER 2025 14. Statement of funds The Board reviewed the purpose and use of the Conservation Fund and concluded that. as all current and fvtufe expenditure of SOS2005 now relates directly lo conservation aclivilies, the designated fund was no longer serving a distinct purpose. As a result, the remainin9 balance has been transferred to unrestricted funds, which more accurately reflect how the charity's resources are used. Statement of funds - current year Balance at 31 Gainsl Decomber (Losses) 2025 Balance at 1 January 2025 Transfers inlout Income Expenditur8 Unrestricted funds Dasignated funds Conservation Fund 357,375 (357,3751 Gen&ral funds General Funds 107.651 52,195 124,644) 357,375 {12,1061 480.471 Total Unrestricted funds 465,026 52,195 (24,644) (12.106} 480,471
SHROPSHIRE ORNITHOLOGICAL SOCIETY 2005 (A Company LimSted by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 14. Statemont of funds Icontinugdl Statement of funds - prior year Ba18nce 8t 31 December 2024 Balance al l January 2024 Gains/ fLossesJ Income Expenditure Unrestricted funds Designated funds Conservation Fund 354,591 13,319 (10,635) 357.375 General funds General Funds 703,422 16.198 (20,658) 8, 689 107,657 Total Unrestrlcted funds 458,113 29,517 (31,293) 8,689 465,026 15. Summary offund5 Summary of funds - curront year Balance at 31 Gainsl December {Losses} 2025 8alan¢e at I January 2025 Transfers inlout Income Expenditurg Designated funds General funds 357.375 107.651 1357,3751 357,375 52,195 {24.644} (12,106) 480.471 465,026 52.195 {24,6441 112,1061 480,471
SHROPSHIRE ORNITHOLOGICAL SOCIETY 200S IA Company Llmlted by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 15. Summary of funds lcontinufrdl Sumrnary of funds- prior year Ba18nce 81 31 December 2024 Balance al l January 2024 G8in (Losses) Income Exp8ndilure Designated funds General funds 354, 691 103,422 13,319 16,198 (10,635) (20,658) 357,375 107,651 8,689 458, 113 29,517 (31,293) 8,689 465,026 16. Analysis of net assets between funds Analysis of net assets between funds - curr8nt yoaT Unrestricted funds 2025 Total funds 2025 Tangible fixed assets Fixed asset investments Currenl assets Creditors due within one year 755 755 265,367 226.409 112,0601 265,367 226,409 112.060) Total 480.471 480,471 Analysis of net assets between funds - prior year Unrestricted funds 2024 Total funds 2024 Fixed asset investrnents Current assets Creditors due wlhin one year 227.473 245,969 (8,416) 227,473 245,969 (8,416) Total 465,026 465,026
SHROPSHIRE ORNrrHOLOGICAL SOCIEfY 2005 (A Company Llmlted by Guaranteol NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR eNDED 31 OECEMBER 2025 17. R•lated party transactlons During the year there have been the following related p8ty tr8nsacttons'. Donations of £25.000 were recieved from Shropshlre Ornlthological Society. Payments of £1,283 were made on behalf Shropshlre Omlthological Socialy and ar8 trade debtors at year end. The Trustees of Shropshire Omilhologl¢al Society and also all Trustees of Shropshlre Omlthological Soclety 2005