REGISTERED COMPANY NUMBER: 04750979 (England and Wales) REGISTEkEt> CHARfry NUMBER: 1110163 RWRT OF THE TRusfEES AND UNAUDrrEt> FINANCIAL STATEMEl+rrs FOR THE YEAR ENt)ED 31 IAARCH 2025 KENT & MEDWAY BIOLOGICAL RECORDS CENTrE IBC Accountants First Floor. 9A. Magazine B. Ordnance Yard, Upnor Road. Lower Upnor. Rochester. Kent. ME2 4UY.
KENT & AIEDWAY BIOLOGICAL RECORDS NTRE CONTEP4rrs OF THE FINANCIAL STATEMEHrs FOR THE YEAR ENF)ED 31 MARCH 2025 Page Report of the Trustees 14 Independent EXaMineS Report 5-6 Statement of Financial Activities Balance Sheet Notes to the Financial Statements 10-16 Detai led Statement of Financial Activities 17-18
KENT & MEDWAY BIOLOGICAL RECORDS CENTrE REPORT OF THE TRusfEES FOR THE YEAR ENE)Et) 31 MARCH 2025 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 charty for the year ended 31 lkn%ch 2025. The trustees have adopted the provisions of the Statement of Recommended Prnctice (SORP) 'Accounting and Reporting by Charities, issued in 2011. REFERENCE ANtJ ADMIFllSTrATIVE DEfAILS Registered Company number 04750979 (England and Wales) Registered Charity Munber 1110163 Registered office 8ro9dale Farm Office Brogdale Farm Brogdale Road Faversham Kent ME13 8XZ Trustees Ms T L Redfern (Nee Bennett) l)r L Davies Mr G K Robinson Mr I Tittley Ms C Edwords Mr R Moyse Compony Secretary t)r L t)avies Independent examiner A F Keeves 18C Accountants First Floor. 9A. Magazine B. Ordnance Yard, Upnor Road. Lower Upnor, Rochester. Kent. ME2 4UY. STRucfuRE, 60VERNANCE AND MANAGEMENT Gov¢pnirKJ documEnt The charitable company is governed by its mernorandum and articles of association. Page I
KEr & MEDWAY BIOLOGICAL RECORDS CENTrE REPORT OF THE TRUSfEES FOR THE YEAR ENDED 31 MARCH 2025 STRucfuRE. GOVERNAN AND MANAGEMENT RecruiTment and appointment of new trustees Potential new trustees are sought by the chairman and other trnjstees. Selections are made with a view to ensuring that a broad spread of professional skills £re available within the trustee team and that public. private and charitable institutions and recording bodies. Interests in the work of the records centre are represented. The trustees retire by rotation bosed on who have been longest in the off ice since their last appointment or reappoi ntment. but as between persons who became or were last reappointed trusttss on the same day those to retire shall (unless they agree otherwise arnong themselves) be determined by lot. the charitable company at thg meeting at which a ttwst&2 prtires by rotation does not f ill the vacancy the retiring trustee shall. if willing to act, be deemed to have been reappointed unless at the meeting it is resolved not to f ill the vacancy or unless a resolution for the reappointment of the trustee is put to the meeting arKI lost. Organisational strwcture The Chief Executive. Hannah Cook. controls the day-to4ay administration under the direction of the trustees. Risk monagement The trustees have assessed the major risks to which the charitable compary is exp)sed and are satisf led that systems are in place to mitigate its exposure to risks. OBJEGfIvES AND ACTIvrrIES Objectives ond aims The Company's obJects are (i) through the collection and di$semirt10n of recoNls. data or information on the biology. ecology, geology or other aspects of the natural history of the county of Kent. to (a) advance public educittion in the biology. ecology, geology and other aspects of the natural history of the county of Kent, (b) advance public rtiCipation in. and pjblic utKlerstanding a1 enjoyment of. the conservation of the natural environment arKI wildlife, and (c) advance the sustainable use of the natural environment and wildlife for public benefit; and (2) to promote. encourage. organtse and carry on study and research for the advancement of knowledge in the natural sciences in Kent. The mission of the charitable company is to encourage and support recording whilst at the same time making those records collected (ts widely available os possibl& In accordance with section 17 of the Charities Act 2011. the trustees have he due regard to the guidance published by the Charty Commission on the operation of the requirement that our charitable purpose is for the public benefit. Page 2
KENT a MEt)WAY BIOLOGICAL RECORDS CENTrE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Review of acti¥ities and future developments The figures for Kent and Medway Biological Records Centre have. in this fincfflcial year, continued to be positive. The income generated through our data reqLRSt servits increosed on l¢tst year at £178,924 compared to £146,768 in 23/24 whilstr income from grants and service level agreements increased from £48,913 in 2023124 to £16.728 although this is more a factor of when the SLA payments arrive with us than any real drop in SLA provision. We have once again ended the financial year on a surplus of £27,417 meaning that our free funds currently stand at £371.528, up from £344.161 in 2023/24. Our data holdings have continued to increase with ttie current total having this year reached more than 10 million individual eni ries. up from 9 million this time Ittst year. Due in no small part to a large bird data update from Kent Ornithological Society combined with dfrta prov7sion from several ecological coffsultancies. have taken on a new member of staff , part time. who. as port of her role, is assisting With the digitisation of paper data f rnm members of the public. The Centre Staff collectively sit on several key management and working groups, to help steer delivery of both local and national schemes including the evolving Local Nature Recovery Strategy (LNRS) for the County and the implementation of Biodiyersity W Gain Strategy (BNGI Our local recording groups including Kent Bat Group, Kent Mammal Group, Kent Botanical Recordin9 Group. Kent Reptile and Amphibian Group and Kent Ornitholo9ical Society continue to provide regular updates under data exchange agreemeits which involve ds also sharing ary relevant data with them. This, to us, is a vital process as we strongly believe thaT to provide a coordinated approach to species protection and conservation in the County. both we and the specialist groups must be working from the same datasets. Our projects off icer and Recording officer both. continue to work remotety and this has proven to be a very effective way of working and we expect that to continue in the futur& The Chief Executive and the administrative ossistant (th? latter on a 2 doy per week conract) still %vork primarily from tl.2 offTce. but it is now possible for all staff to work remotely Ltt ary tim& In the new financial year. we intend to create a new Recorder Forum to enable memkns "of the locol recording groups to come together in an informal environment, to chat and discuss their various projects and work plans. There hos been very little opportunity for the groups to meet in recent years due to the demise of the Kent Biodiversity Forum. the Recording Group Ad¥isory Committ and the lack of field meetin9S during Covid restrictions. Data Services to Partner Organisations KMBRC benef its from working with several portners. including the Environment Agency. Kent Wildlife Trust, Kent County Council, Southern Water, Dover District Council. Forestry England and Network Rail. These service level agreements, together with the income generated from our Dcrto Search Servi, enable us to continually improve our services. develop new reporting outputs to cope with the ever-changing needs of our end users and to ensure that we can continue to provide a free of charge Servi for education and research purposes. Volunteering We have continued to receive enquiries about volunteering opportunTties and have had the pleasure of hosting Lucy Hudson, an Oxford University Natural Scientss Undergraduate student for the past summer. Lucy has been working on the development of an online Moss ond Bryophyte Atlas. which will be hosted on the KMBRC website. and is using the wonderful notetM)Oi(s. records ond pressed specimen collections of the late Jan Hendey. The collections were gifted to the Centre by her 6od-D(xughter Nicki Smith and we felt it would be fittin9 to be able to create a publicly acsible legacy to ensure thot Jan's decades of hard work and dedication could be showcased properly. Page 3
KENT & MEDWAY BIOLOGICAL RECORDS CEfvifRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Press and Publicity Avian Flu and its impoct on wild bird popul¢ttions has been a brg area of concern for local people in this past year, along with the ever growing issue of Asian Hornet arrivals. Website The website continues to be a valuable source of infomation for our end users and we ma<e the effort to ensure that the inforfftation held on both is up to dGte and relevant. The website has undergone a revamp in this past f inancial ye(w too, with pages updated. enhanced and in places made less wordy to ensure that it provides a positive end user experience. Updates have also been made to ref lect recent changes including a re-launch of the small grants scheme and links to some of our partnership working projects. Reserves Policy and Risk ManagenRnt The trustees hove reviewed the reserves of the charitable ComnY and have estoblished a policy under which the f ree reserves held should be between three and four months of resources expended, that is between £33.000 and £44.000_ This provides working capitol and would enable the charitable company to continue operations in the event of a ¢ignificant drop in Tunding lon9 enough to reduce or cease its activities in an orderly manner. On the 31st March 2025 the free funds amounted to £371,528 as compared to £344,161 on the same date in 2024. Truskees have resolved to determine the best uses of an appropriate proportion of these reserves to furtlw our mission during 2025-26. The trustees have assessed the najor i isks to which the charitable company is exposedvand continue to monitor the steps KMBIIC takes, TO satisfy themselves that systems are in Pla to mitigGte its exposure to risks. There have been rlo incidents relating to security of our property or systems in the f inancial year. This report has been prepared in accordan with the stratement of Recommended Proctice Accounting and Reporting by Charities (revised 2005) and in accordan with the special provisions contained in Part 15 of the Companies Act ?006 relating to small companies. For and on behalf of the trustees Teresa Redfern (Nee Bennett) Chairman Date Page 4
KENT & MEDWAY BIOL061CAL RECOkDS CEl¥rrRE Independent examiner, s report For the year ended 31 March 2025 Independent examiner's report to the trustees of Kent & Medway Biological Records Centre I report on the financial statements of the company for the year ended 31 March 2025 which are set out on pages 7 to 18. This report is mcEde solely to the comwny's trustees. as a body. in accordance with sec-ion 145 of the Charities Act 2011 and regulations made under section 154 of that Act. My work has been undertaken so that I might sPate to the company's trustees those matters I am required to stase to them in an Independent examiner's report and for no other purpos& To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the compary and the compony's trustees as a body, for my work or for this report. Respective responsibilities of trustees examiner The trustees, who are also the directors of the company for the purposes of company law. are responsible for the preparation of the f inancial statements. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Act) and that an independent exomination is Having satisf led myself that the compary is not subject to audit under charity or company law and is eligible for independent examination. it is my responsibility to.. examine the financial statements under section 145 of the Act: follow the procedures laid down in the general directions given by the Charity Commission under section 145(5Xb) of the Act: and state whether particular matters have come to my attention. Basis of independent examiner's reF My exami nation was carried out in accordan with the general directions given by the Chority Commission. An examination includes a review of the accounTing records kept by the company arKI a comparison of the f inancial statements presented with those records. It also includes considerction of any unusual items or disclosures in the f inancial statements atKI seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given os to whether the f irnncial statements present a 'true and fuir view, ond the report is limited to those matters set OUT in The statemenT below. Page 5
KEfvrr & MEDWAY BIOLOGICAL RECORDS CEbrrRE Independent examiner's statement In connection with my examination. no matter has come to my attention: (i) which gives me reasonable cause to believe that in ary material respecf the requIrentS.. to keep accountin9 records in accordance with secrion 386 of the CompanTes Act 2006: and To prepare f inancial statemenTS which accord vlith the accounting records and comply with the accounting requirements of section 396 of the Companies Act 21)06 and with the methods and principles of the statement of Recommended PracTice: Accounting and Reporting by Charities have not been met. or (2) To which. in my opinion. attention should be drawn in order to enable a proper understanding of the f inancial statements to be reached Signed Dated: g . 1> ZOLS A.F. Keeves. IBC Accountants, First Floor, 9A. Magazine B. Ordnance Yard, Upnor Road, Lower Upnor, Rochester, Kent, ME2 4UY. Page 6
KENT & MEDWAY BIOLOGICAL RECORDS CErrRE STATEMEwf OF FINANCIAL AGrIvrrIES FOR THE YEAR ENDED 31 MARCH 2025 2025 Total fvniis 2024 Total fvnds Restricted Notes INCOMING RESOURCES Incoming resources from Genepated funds Voluntary income Investment income Incomirs resources from Charitable activities Records Other incoming resources 16728 2656 16728 2656 48913 1660 178924 178924 146768 Total incoming resources 198308 198308 197341 RESOURCES EXPENI)ED Charitoble activities Records Governance costs 168891 2000 168891 2000 148921 2000 Total resources expended 170891 170891 150921 NEf INCOMIN6 RESOURCES 27417 27417 46420 RECONCIIIATION OF FUNDS Total funds brought forward 344161 344161 297741 TOTAL FUNDS CARRIED FORWARD 71 The notes form part of these financial statements Po9e 7
KENT a MEt)WAY BIOLOGICAL RECORDS CENTrE BALANCE SHEEr AT 31 MARCki 2025 2025 Total fvnds 2024 Totol fvnds . Restricted fvnds fvnds Notes FIXEts AssErs' Tangible assets 11 1188 CURRENrr ASSErs Debtors Cash at bank 12 26797 357765 26797 357765 72017 284225 384562 384562 356243 CREDITORS Amounts falling due within one year 13 14678 14678 13270 NFf CURRE ASSErs 369884 369884 342973 TOTAL ASSEfs LESS CURRENT LIABILrrIES 371528 371528 344161 NEf AssErs 371528 371528 3H161 FUNDS Unrestricted funds 15 371528 371528 3H161 TOTAL FUNDS 371528 371528 344161 Page 8
KENT & MEDWAY BIOLOGICAL RECORDS CEfvifRE BALANCE SHEEf - CONTINUED AT 31 MARCH 2025 The charitable company is entitled to exemption frorn audit under Section 477 of the Compantes Act 2006 for the year ended 31 March 2025. The members have not required the charitable company to obtain audit of its financial statements for the year ended 31 March 2025 in accordan with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable compjny keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 tjnd preparing financial statements which g7ive a true and foir 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 f inoncial year in accordan with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relatin9 to financial statements. so far as applicable to trie c11¢ttable comp]ny. (b) These f inancial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Ath 2006 retating to small charitable companies and with the Financial Reporting Standard for Smaller Entities (effective April 2008). The f inancial statements were approved by the Board of Trustees on and were signed on its behalf by: Mrs T L Redfern - Truslee The notes fom part of these financial statements Page 9
KENT & MEDWAY BIOLOGICAL RECORt)S CEl+lTrE NOTES TO THE FINANCIAL sfATEMETrirs FOR THE YEAk ENDED 31 MARCH 2025 ACCOUNTING POIICIES Basis of preparing the finoncial stGfenw The accounts have been prepared in aCcOrd(m with the Companies Act. the atatement of Recommended Practice Accounting and Reporting by Charities (revised 2005), the Financial Reporting Standord for Smaller Entities (effective April 2008). and in accordancffl with applicable accounting standards. Comparative figures are for the year ended 31 March 2024. Accountin9 convention The accounts have been prepared under the historic cost convention. Incomiw resourtss Investment income Interest on bank depos ts is tokei in io account on an accruals basis. Donations Donatfons are credited in the period in which they ore reived. Donated goods Gifts of new goods are valued for purposes of the accounts at the cost to the donor. where this is known. Gifts of other goods ore valued at the esrimated current purchase pric& Grants Grants ore reco9nised when the conditions for receipt have been complied with. All incoming resources are included on the Statement of Financial Activities when the charity is le9alEy entitled to the income and the amount can be quantified with reasonoble accuracy. Resources expended Exp>nditure is accounted for on an accruals basis and has been classified under headings that aggregate oll costs related -10 the category. Governance costs Governan costs are those associated with the governRng of the charitable company not relating to f undraising, choritable activittes ov day to dav management. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful lifo Computer equipment 25% on cost Tangible f ixed assets are stated at cost less depreciation. Fixed assets costing less than £250 are not capitalised. Tax(rtion The charity is exempt from a>rporation tax on its charitable activities. Page 10
KENT & MEDWAY BIOL061CAL RECORDS CEirfRE NOTES TO THE FINANCIAL STATEMWS FOR THE YEAR ENDELI 31 MARCH 2025 ACCOUNTING POLICIES - continued Fund accounting Unrestricted funds can be used in accordan with the chcwitable objectives Gt thg discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restricfrions arise when specified by the donor or when funds ore raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Pension costs and other post-retirement benefits The charitable company contributes to various def ined contribution pension schemes covering all of its employees. The assets of the schemes are held separatety from those of the charitable company in independently administered funds. The pension cost charge represents contributions payable by the charitable company to the funds. VOLVrARy INCOME 2025 2024 Donations Kent County Council UKHABS Environment Agency Kent Wildlife Trust NatLiral England DLA SLA a Ins Project 2000 10000 9884 5000 22029. 16728 16728 INVEsTME1r INCOME 2025 2024 Deposit account frnterest 2656 INCOMING RESOU5 FROM CHARITABLE AcrIvrrIES 2025 2024 Activity Records Sales survey 17 146 Page 11
KENT & MEDWAY BIOLOGICAL RECORDS CENTrE NOTES TO THE FINANCIAL STATEME5 FOR THE YEAR ENDED 31 MARCH 2025 CHARrrABLE AcrIvrrIES COSTS Support costs (See note 6) kecords Year ended 31 March 2025 168891 SUPPORT cosrs staff Computer Other Totals ecords 145435 12630 7263 3563 168891 Support costs. inclu(aed in the ai>ove are as follows: Staff 2025 2024 Salaries social Security Pensions Miscellaneous expenses Other staff cos+s Travel and subsistence Staff training 127049 12460 5556 113398 6812 4527 345 2) 497 350 145435 125584 Property 2025 Light Gnd heat Rent and Servi charges Maintenan Cleaning 392 11865 159 12630 12630 12416 Pa9e 12
KENT & MEDWAY 8IOL061CAL RECORDS CENTRE NOTES TO THE FINANCIAL STA.TFMEbiTS POR THE YEAR ENDEt• 31 MARCH 2025 SUPPOIiT COSTS - continued omputer 2025 2024 Software licen Other computer costs Depreciation of tangible fixed assets 6521 42 700 6441 303 396 7263 7140 Other 2025 2024 Insurance Telephone Postage and stationery General expenses (Book-keeping & Poyroll) Bank charges Professional fees Subscriptions Miscellaneous 167 766 337 1127 125 159 H9 458 818 146 35 1011 705 804 237 3563 3781 GOVERNANCE COSTS 2025 2024 Accountancy 2000 2000 NEf INCOMIN6/(0(Jf601NG) RESOU5 27417 46420 Net resources are stated after charging: 2025 2024 Depreciation - owned assets 700 396 Page 13
KENT & MEDWAY 8IOL061CAL RECORDS rRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEES. REMUNERATION ANt> BENwrs There were no trustees, remuneration or other benef its for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees, expenses There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. 10. STAFF COSTS 2025 2024 Wages and salartes Social security costs Other pension cosfs 127049 12460 5556 113398 6812 4527 145065 124737 The average monthly number of employees during the year was as follows: 2025 2024 Administration There were no employees who received emoluments of £60.000 or mor 11. TANGIBLE FIXED ASSErs Office Furniture Computer equipment Totals COST At l April 2024 Additions scrapped Cost at 31 March 2025 319 6494 1156 6813 1156 319 7650 7969 DEPRECIATION At l April 2024 Charge for year Scrapped Depreciation At 31 March 2025 318 5307 700 5625 700 318 6007 6325 NET BOOK VAWE At 31 March 2025 1643 At 31 March 2024 1187 1188
Page 14 KENT & MEDWAY BIOLOGICAL RECORF)S CENTrE NOTES TO THE FINANCIAL sfATEMwrs FOR THE YEAR ENDED 31 MARCH 2025 12. DEBTORS: Amour5 FALLING WE WITHIN ONE YEAR 2025 024 Trade debtors Other debtors 22482 4315 67927 4090 26797 72017 13. CREDrroRS: Amou1r5 FAUING DUE wrrHIN ONE YEAR 2025 2024 Trade creditors VAT Pension scheme Accrued expenses Sundry Creditors HMRC 87 7851 1535 2175 3030 337 10415 433 14678 13270 14. OPERAfING LEASE COMMITMENTS The following operating leose payments Lwe commttted to be paid within one year.. 2025 2024 Within one year 10500 10300 t0500 In300 Page 15
KENT & MEDWAY BIOLOGICAL RECORDS CENTrE NOTES TO THE FINANCIAL sTATEmErs FOR THE YEAR ENDEf) 31 MARCH 2025 15. MOVEMEfNrr IN FUNDS Net movement in fur Transfers between fvnds At 1/4/24 At 31/3/25 Unrestricted fvnds General fund Redundancy reserve Fixed asset reserve fund 333611 9500 27417 361028 9500 1000 TOTAL FUNDS 344161 27417 371528 Net movement in funds, included in the Gbove are as follows: Incomin9 resources Resour¢es expended Movement in fvnds Unrestricted fvnds General fuiid 198308 170891 27417 TOTAL FUNDS The redundoncy reserve fund has been set up to identify those funds which would be required to meet the charitablp company's stGtutory rodundancy obligations in the event of it ceasing operation. The f ixed asset reserve has been set up to assistr in identifying those funds which are not free funds and represents the net book value of tangible fixed assets less the related loan f inance. 16. RELATED PARTY DISCLOSURES Nono Page 16
KEr a MEDWAY BIOLOGICAL RECORDS CENTrEI DEfAILED STATEME OF FINANCIAL ACTIVrnES FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 INCOME RESOURCES Voluntary income C)onations Kent County Council UK HABS Environment Agency Kent Wildlife Trust Natural England LA SLA & Ins Project 2000 10000 9884 5000 22029 16728 16728 48913 Investment income Deposit account interest 2656 1660 IncomirKJ resources from ¢horitable activities Sales surveys 178924 146768 Other incomiYF resources Other Total incomiw resources 198308 v197341 RESOURCES EXPENDED Governance costs Accountancy Support costs staff Salaries Social Security Pensions Miscellaneous expenses Other staff costs Travel and subsistence Staff training 2000 2000 127049 12460 5556 113398 6812 4527 345 25 497 350 145435 ' 125584 This page does not form part of the statutory financtal statements ,°age 17
KENT & MEDWAY BIOLOGICAL RECORDS CEl4ifRE DETAILED STATEMEfrrf OF FINANCIAL ACTIVITIES FOR THE YEAR ENDEF) 31 MAkCH 2025 2025 2024 Property Light and heat Rent and Servi charges Maintenance Cleaning 392 11865 159 12630 12630 12416 Computer Software linCeS Other computer costs Computer equipment Computer equiprnent depr?ciation 6521 42 6441 303 396 7263 7140 Othep Insuran Telephone Postage and stationerv General expenses (Book Keeping & Payroll) Bonk charges Professional fees Subscriptions Miscellaneous 167 766 337 1127 125 159 449 458 &18 V35 1011 705 804 237 3563 3781 Total resources expez1ded 170891 150921 Net Income 27417 46420 This page does not form tt of the statutory financial statements Page 18