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 gOI￿g 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 authori￿d 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 re￿1Vable.
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