**REGISTERED COMPANY NUMBER: 07110309 (England and Wales) REGISTERED CHARITY NUMBER: 1134456**
**Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31 December 2020**
**for**
**British Society of Soil Science (A Company Limited by Guarantee)**
**British Society of Soil Science**
## **Contents of the Financial Statements for the Year Ended 31 December 2020**
|||**Page**||
|---|---|---|---|
|**Reference and Administrative Details**|1|to|2|
|**Report of the Trustees**|3|to|20|
|**Independent Examiner's Report**||21||
|**Statement of Financial Activities**||22||
|**Balance Sheet**|23|to|24|
|**Notes to the Financial Statements**|25|to|37|
|**Detailed Statement of Financial Activities**|38|to|39|
**British Society of Soil Science**
## **Reference and Administrative Details for the Year Ended 31 December 2020**
**TRUSTEES** Dr D B Lascelles Mrs A L Becvar Professor D W Hopkins Professor W Otten (resigned 31/12/2020) Dr T Aspray Professor S Mooney Dr J Hannam (appointed 01/01/2021) **COMPANY SECRETARY** Mrs S L Garry **REGISTERED OFFICE** Building 42a Cranfield University Cranfield Bedfordshire MK43 0AL **REGISTERED COMPANY** 07110309 (England and Wales) **NUMBER**
**REGISTERED CHARITY** 1134456 **NUMBER**
**INDEPENDENT EXAMINER** HSA & Co Chartered Accountants Lewis House Great Chesterford Court Great Chesterford Essex CB10 1PF
## **Patron**
HRH The Duke of Gloucester KG GCVO
## **Office Staff**
Mrs S Garry - Executive Officer (Full Time) Ms L Boshier - Membership and Events Officer (Part Time) (resigned 30/06/2020) Mrs J Simpkins - Account Technician (Part Time) (resigned 30/06/2020) Mrs N Coles - Senior Administrative Assistant
## **Editorial Team**
European Journal of Soil Science Professor J Dungait - Editor Dr O Schmidt - Deputy Editor Dr R Bryant - Deputy Editor Dr G Heuvelink - Deputy Editor Dr J Scullion - Deputy Editor
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**British Society of Soil Science**
## **Reference and Administrative Details for the Year Ended 31 December 2020**
Soil Use and Management Dr D Hou - Editor Dr M Aitkenhead - Deputy Editor Dr F Nicholson - Deputy Editor
**Bankers** Co-operative Bank PO Box 250 Skelmersdale WN8 6WT **Websites** www.soils.org.uk
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**British Society of Soil Science (Registered number: 07110309)**
## **Report of the Trustees for the Year Ended 31 December 2020**
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 2020. 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 (FRS 102) (effective 1 January 2019).
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Association History**
The British Society of Soil Science (BSSS) was founded in 1947 and is an established international membership organisation and charity committed to the study of soil in its widest aspects. The society brings together those working within academia, practitioners implementing soil science in industry and all those working with, or with an interest in soils.
Research on soils and enhanced understanding and engagement with soils is essential for agricultural, landscaping, construction, remediation, conservation and archaeological projects, as well as policy direction on critical topics such as climate change.
We promote research and education, both academically and in practice, and build collaborative partnerships to help safeguard our soil for the future. This includes hosting the World Congress of Soil Science 2022 in Glasgow, where those with an interest in soil science can meet to discuss the critical global issues relating to soil including; managing soils sustainably, preserving its ecosystem, and mitigating against climate change.
Anyone with an interest in soil is welcome to become a member and attend our conferences and webinars, receive complimentary access to our two scientific journals, the European Journal of Soil Science and Soil Use and Management and a host of other benefits.
## **Association Governance**
## **Governing document**
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 2006.
BSSS is governed by a Board of Trustees, all of whom signed a declaration of acceptance of office as a Trustee at their first meeting as a Trustee following their appointment. The declaration included any particular responsibilities of the individual Trustee.
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**British Society of Soil Science (Registered number: 07110309)**
## **Report of the Trustees for the Year Ended 31 December 2020**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Recruitment and appointment of new trustees**
Save as otherwise provided in the Articles of Association of British Society of Soil Science ("the Articles"), and in particular, Article 22.5, the society may by ordinary resolution appoint a person who is willing to act to be a trustee either to fill a vacancy or as an additional trustee.
At the first Annual General Meeting all of the trustees shall retire from office, and at every subsequent Annual General Meeting one-fifth of the trustees or, if their number is not five or a multiple of five, the number nearest to one-fifth shall retire from office.
Subject to the provisions of the Companies Act 2006, the trustees to retire by rotation shall be those who have been longest in office since their last appointment or reappointment, but as between persons who became or were last reappointed trustees on the same day those to retire shall (unless they otherwise agree among themselves) be determined by lot.
If the Society at the meeting at which a trustee retires by rotation does not fill 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 fill the vacancy or unless a resolution for the reappointment of the trustee is put to the meeting and lost.
No person may be appointed as a trustee:
- unless that person has attained the age of 18 years; and
- unless that person or being a corporation its duly authorised representative has completed an application for membership in a form approved by the trustees;
or in circumstances such that, had he already been a trustee, he would have been disqualified from acting under the provisions of Article 23.
## **Induction and training of new trustees**
## Induction:
All trustees are required to sign a declaration of acceptance of office as a trustee at the first meeting of the trustees following their appointment. Such declarations may set out particular responsibilities to be undertaken by an individual trustee.
## Training:
By virtue of electing independent trustees to the Society's board of trustees, the Society intends to ensure suitably trained and experienced individuals are recruited to the board of trustees.
The ability to recruit personnel with the required experience, skills and expertise required by the Society enables the trustees to reduce the necessity of additional training required by newly appointed trustees. The necessity for additional skills and training is reviewed internally on a regular basis by the board of trustees.
Depending on the experience of newly appointed trustees the board may provide induction training in this respect, if deemed necessary. The level of experience and participation with the Society sought in the trustees during the recruitment process reduces the level of induction training normally required.
No training for trustees was carried out during 2020.
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**British Society of Soil Science (Registered number: 07110309)**
## **Report of the Trustees for the Year Ended 31 December 2020**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Wider network**
The Society is a member of the International Union of Soil Sciences (IUSS) which is a global union of soil scientists. The Society will be working closely with IUSS over the coming years as the organising society for the 2022 World Congress of Soil Science. Society members receive complimentary membership of IUSS as part of their BSSS subscription.
The Society also has paid memberships with the Royal Society of Biology and the Science Council amongst a number of other organisations.
## **Related parties**
BSSS has been located at Cranfield University since 2009 enabling the society to collaborate with leading experts from the Cranfield Soil and Agrifood Institute, as well as utilise facilities ranging from its world-class soil labs, to the UK's largest Land Information System (LandIS) and World Soil Survey Archive and Catalogue (WOSSAC).
It is important to note that the Society is recognised as a tenant by the University, the BSSS office staff are employed through the University and all of their costs are charged back to the Society.
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The trustees have a risk management strategy which comprises:
- An annual review of the risks the charity may face;
- The establishment of systems and procedures to mitigate those risks identified in the annual risk review; and
- The implementation of procedures to minimise any potential impact on the charity should those risks materialise.
The current risk register takes particular note of the financial and data management issues. The society is financially supported by the publication of its two journals and so the success of the journals is highlighted as an important risk management area. Public liability remains a crucial area and insurance policies are reviewed annually to ensure adequate cover is in place.
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**British Society of Soil Science (Registered number: 07110309)**
## **Report of the Trustees for the Year Ended 31 December 2020**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Advisory Council**
BSSS retains an Advisory Council which holds delegated responsibility from the Board of Trustees as detailed in the company By-laws. During 2020, the Council consisted of 20 members, with one seat vacant, as follows:
Sacha Mooney (Trustee and Chair) Tom Aspray (Trustee) Anna Becvar (Trustee) Sarah Buckingham (Scottish Soil Discussion Group Chair) Robert Cochrane (Ordinary Council Member) Lynda Deeks (South West Soil Discussion Group Chair) Jenni Dungait (Editor, European Journal of Soil Science) Leila Froud (South East England Soil Discussion Group Chair) Sarah Garry (Executive Officer) Jack Hannam (Education Committee Chair) David Hopkins (Trustee) Deyi Hou (Editor, Soil Use and Management) Bruce Lascelles (Trustee) Manoj Menon (Northern Soil Network Chair) Wilfred Otten (Trustee) Xavier Portell-Canal (Ordinary Council Member) Eleanor Reed (Ordinary Council Member) Ian Rugg (Welsh Soil Discussion Group) Andy Tye (Midlands Soil Discussion Group Chair) Daniel Wardak (Early Careers Chair)
The Council is informed by the following standing committees:
- Early Careers Committee
- Education Committee
- Grants & Awards Committee
- Professional Practice Committee
- Publications Committee
- World Congress of Soil Science 2022 Working Group
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**British Society of Soil Science (Registered number: 07110309)**
## **Report of the Trustees for the Year Ended 31 December 2020**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Association Membership**
At 31 December 2020, BSSS represented 776 members; a decrease of 3.7% from 2018 (806 members). Members of BSSS hail from around the globe with members in 37 countries and with a gender split of 30% female, 69% male (1% prefer not to say). During 2020 there were eight categories of membership:
## **Fee-Paying Members**
- **Early Career Member**
- Open to all registered students of soil science and related disciplines, plus graduates with a recognised degree in soil science or related disciplines but with fewer than five years' professional experience.
- **Associate Member**
- Open to anyone with an interest in soil science who does not meet the criteria for any other category of membership.
- **Technical Member**
- Open to skilled and experienced administrative staff engaged in soil science research, government, NGO and commercial activities, but who are not eligible for full membership.
- **Full Member (M.I. Soil Sci.)**
- Open to scientists and other professionals with a minimum five years' experience in soil science research or application.
- **Fellow (F I Soil Sci.)**
- Fellow is awarded to members who have achieved a level of responsibility and professional expertise with national and international recognition.
## **Non Fee-Paying Members**
- **Retired Member**
- **Life Member**
- **Honorary Member**
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**British Society of Soil Science (Registered number: 07110309)**
## **Report of the Trustees for the Year Ended 31 December 2020**
## **OBJECTIVES AND ACTIVITIES**
## **Public benefit**
The Charities Acts 2011 requires all charities to explain in their Annual Report how their activities provide benefit to the wider public, or sections of it, in achieving their aims. In 2020, we set a new mission and strategy.
The charity's mission is to: The British Society of Soil Science (BSSS) is the UK’s leading body in the area of Soil Science with a global reach. We strive to secure the future of soils by promoting an enhanced understanding of the critical importance of soils in delivering the U.N. Sustainable Development Goals and supplying knowledge, through our science, to support efforts to halt and repair soil degradation. We aim to make a positive difference in the sustainable management and long-term security of soils that is critical to solving the environmental and societal challenges we face today.
We will achieve this through:
## **1. SEEKING TO PUBLICISE THE KEY ISSUES FOR THE SOIL SCIENCE COMMUNITY**
We will raise the profile of the important soil issues via our two prestigious journals (European Journal of Soil Science and Soil Use & Management), our bi-annual member’s newsletter (the Auger), our new website, an enhanced social media presence and by hosting regional, national and international conferences. We will actively engage with the media by responding quickly to enquiries, providing factsheets and policy notes ensuring we are acknowledged as the UK’s leading authority on soil science.
## **2. PROMOTING CHANGE THROUGH KNOWLEDGE EXCHANGE ACROSS ALL ASPECTS OF SOIL SCIENCE**
We will seek to support knowledge exchange in soil science through targeted engagement with industry, policy makers, government and educators. We will promote soil science across a range of disciplines using our website, social media and newsletters, with reference to the appropriate scientific research published in our Journals. We will make the latest knowledge available to a wider community audience and provide a forum for debate and to develop new partnerships. We will also monitor government progress in developing new policies and ensure we feed into this process.
## **3. HOSTING CONFERENCES AND MEETINGS FOCUSED ON SOILS**
We aim to grow participation in our regional and annual meetings. We will act to develop communication pathways with a wide range of stakeholders and use our meetings to foster debate in the latest scientific and practical issues in soil science. Working with the International Union of Soil Sciences (IUSS) and other international societies, we are committed to delivering the best possible World Congress of Soil Science in Glasgow in 2022 and ensuring this provides a comprehensive legacy for the Society and its members.
## **4. SUPPORTING AND ENCOURAGING THE EDUCATION OF SOIL SCIENCE**
We will support the education of soil science across a wide range of individuals and age groups. We will provide information and resources to teachers, farmers, agronomists, growers, industry and land managers and the public via grants, outreach events, training courses and teaching materials.
## **5. INSPIRING THE FUTURE GENERATIONS OF SOIL SCIENTISTS**
We will continue to support the development of early career members working in soil science. We will fund a biennial conference dedicated to ECRs and give them prominence at our Society Annual meeting. Through our education committee, we will support teachers and engage in community projects to inspire the next generation of soil scientists.
## **6. ENSURING HIGH STANDARDS OF PROFESSIONAL PRACTICE FOR THOSE WORKING WITH**
## **SOILS**
We will provide dedicated training courses such as our ‘Working with Soils’ series, as well as industry focussed events in support of Continued Professional Development, providing high professional standards and assisting with maintaining Chartered Scientist registration.
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**British Society of Soil Science (Registered number: 07110309)**
## **Report of the Trustees for the Year Ended 31 December 2020**
## **OBJECTIVES AND ACTIVITIES**
## **7. LEADING ON THE SOCIAL AND ENVIRONMENTAL RESPONSIBILITIES OF A CONTEMPORARY SOCIETY**
We will provide leadership in the areas concerning the socio-economic responsibilities of a modern Society. We will ensure all members have equality of opportunity, irrespective of age, race, disability, sex, religion or other protected characteristics. We will ensure our activities are planned with issues of equality, inclusion and diversity at the forefront of all decision making and that we act environmental responsible and achieve carbon neutrality where possible.
Our Council set a number of key actions and activities to support us on our journey to achieve our strategy.
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**British Society of Soil Science (Registered number: 07110309)**
## **Report of the Trustees for the Year Ended 31 December 2020**
## **ACHIEVEMENT AND PERFORMANCE**
## **Activities 2020**
## **What we set out to achieve**
We will raise the profile of the important soil issues via our two prestigious journals (European Journal of Soil Science and Soil Use & Management), our bi-annual member’s newsletter (the Auger), our new website, an enhanced social media presence and by hosting regional, national and international conferences. We will actively engage with the media by responding quickly to enquiries, providing factsheets and policy notes ensuring we are acknowledged as the UK’s leading authority on soil science.
## **What we delivered:**
- Effective Twitter communications to promote our Journals with over 1,400 _European Journal of Soil Science_ (EJSS) and 537 _Soil Use and Management_ (SUM) followers
- Free access to both journals for all Society members
- Delivered a number of virtual special issues including the cross-journal special, virtual issue, _Opportunities and Challenges in No-Till Farming._
- Representation from EJSS and SUM authors Alexandre Wadoux and John Boardman at the Annual Conference 2020
- Produced two new guidance notes, _Assessing Agricultural Land Classification_ and _Soil and Land Quality_
- Received an International Standard Serial Number (ISSN) for _The Auger_ , preserving its future with issues being available to researchers via the British Library
- Published two issues of _The Auger_ , our twice annual members’ publication. The few issues we did print were using a net-carbon positive process
- Our Board members were featured in magazines and newspapers discussing soil health including the i newspaper and Scientia magazine.
At the time of writing, the 2020 Impact Factor had not been released. The 2019 Impact Factors were 3.742 for the _European Journal of Soil Science_ (33% increase) and 1.690 for _Soil Use and Management_ (14% decrease)
Six editions were published in 2020 and was edited by Professor J Dungait, and deputy editors were Dr P Bellemy, Dr R Bryant, Dr G Heuvelink, Dr J Scullion and Dr O Schmidt.
- In 2019, the journal's impact factor was 3.742, compared to 2.818 in 2018: an increase of 33%
- - The journal was 8th out of 38 journals in 2019
- It received 525 submissions and published 129 peer-reviewed research papers, reviews and short
- - communications
- The overall paper acceptance rate was 48%
- It featured papers from 26 countries including China (51 papers), the UK (18) and Brazil (10).
## **Soil Use and Management (SUM)**
Four issues were published in 2020 and was edited by Professor Deyi Hou, and deputy editors were Dr M Aitkenhead and Dr F Nicholson.
- In 2019, the journal's impact factor was 1.690, compared to 1.958 in 2018: a slight decrease of 14%
- - The journal was 25th out of 34 soil science journals
- It received 330 submissions and published 79 peer-reviewed research papers, reviews and short
- - communications
- The overall paper acceptance rate was 45%
- It featured papers from 28 countries including the UK (14 papers), China (13) and Arghentina and Australia (both 5).
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**British Society of Soil Science (Registered number: 07110309)**
## **Report of the Trustees for the Year Ended 31 December 2020**
## **ACHIEVEMENT AND PERFORMANCE**
## **Activities 2020**
## **Promoting change through knowledge exchange across all aspects of soil science**
## **What we set out to achieve:**
We will seek to support knowledge exchange in soil science through targeted engagement with industry, policy makers, government and educators. We will promote soil science across a range of disciplines using our website, social media and newsletters, with reference to the appropriate scientific research published in our Journals. We will make the latest knowledge available to a wider community audience and provide a forum for debate and to develop new partnerships. We will also monitor government progress in developing new policies and ensure we feed into this process.
## **What we delivered:**
- #Grounded, a video aimed at the general public to foster understanding of the importance of soil and the actions which we can all undertake to support soil. Our short video, #Grounded, was developed with young people and the climate conscious in mind. Many do not realise that soil stores more carbon than all of the world’s vegetation and forests combined. Developed with Earth Minutes, an environmental communications agency, the video highlights the impact which soil has on the world around us: the challenges which farmers face due to poor soil management, the impact of flooding, erosion and biodiversity. The video featured TV wildlife presenter Lizzie Daly, social media influencer Tolga Aktas and Ed Shaw, Assistant Harvest Manager at Riverford Organics, alongside respected soil scientist Jane Rickson and Natalia Falagan, a food scientist. The video, which was viewed over 450 times in its launch month December, will be used to promote the importance of soil to the general public and support our communications in the run up to COP 26 in Glasgow and the World Congress of Soil Science, 2022.
- A Public Engagement Grant available exclusively to members to promote soil science
- A new website which included:
- a detailed individual profile, giving our members the ability to update their own details and make online payments
- Find an Expert – an updated tool to allow the public the ability to contact an expert for their soil-related queries
- Online event booking and payment
- Ability to apply for a grant or award, directly from the website
- An integrated email system which allowed us to send professional looking emails straight to members’ inboxes
- Frequently Asked Questions which introduced the general public to soil and its importance
- Increased the frequency of our members’ emails from monthly to fortnightly, to allow us to quickly share relevant information with our members
- Support for the new initiative, uksoils, a community hub for all things soil. The hub brings together information and education material from a variety of sources into one central space for soil
- Growth in our social media channels, a 54% average increase across all channels when compared to 2019
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**British Society of Soil Science (Registered number: 07110309)**
## **Report of the Trustees for the Year Ended 31 December 2020**
## **ACHIEVEMENT AND PERFORMANCE**
## **Activities 2020**
## **Hosting conferences and meetings focused on soils**
## **What we set out to achieve**
We aim to grow participation in our regional and annual meetings. We will act to develop communication pathways with a wide range of stakeholders and use our meetings to foster debate in the latest scientific and practical issues in soil science. Working with the International Union of Soil Sciences (IUSS) and other international societies, we are committed to delivering the best possible World Congress of Soil Science in Glasgow in 2022 and ensuring this provides a comprehensive legacy for the Society and its members.
## **We delivered:**
- Three _Zoom into Soil_ sessions on Nutrient Efficiency, Erosion and Zero Tillage, and made content available on our YouTube channel after the event. As our events couldn’t be delivered face-to-face, we took the opportunity to launch _Zoom into Soil_ , a monthly lunchtime webinar series, highlighting the latest research in a specific soil-related topic. The events featured one scientist presenting the latest research in a discipline and one non-scientist setting out how they had implemented research in their day-to-day practice. The webinars demonstrate our members’ strengths and expertise: providing a platform for both established and early career researchers, whilst highlighting the Society’s breadth and depth of experience.
With videos available free of charge post-event on our YouTube channel, and were accessed by almost 500 people live with over 800 watching the online content between July and December 2020. The webinars are a key demonstrator of how we are achieving our charitable aims; they are providing a lasting legacy for future researchers, scientists and practitioners.
-
-
- A half-day, virtual online Annual Conference, exclusively for members
- A mapping exercise to understand our current and future stakeholders
- Registered a separate legal entity and charity World Congress of Soil Science 2022, which will take responsibility for the delivery of the Congress
- Delivered a successful four-day virtual conference alongside the International Union of Soil Scientists (IUSS). The inter congress usually takes place in the host city of the upcoming World Congress of Soil Science and in 2020, this should have been Glasgow. Due to the pandemic, we worked with IUSS and our Congress Organiser Speakeasy to deliver a four-day event, with member delegates from over xxx countries in attendance. The event included an update on the planning for the World Congress in Glasgow and we produced two videos showcasing the best that Glasgow and Scotland have to offer.
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**British Society of Soil Science (Registered number: 07110309)**
## **Report of the Trustees for the Year Ended 31 December 2020**
## **ACHIEVEMENT AND PERFORMANCE**
## **Activities 2020**
## **Supporting and encouraging the education of soil science**
## **What we set out to achieve:**
We will support the education of soil science across a wide range of individuals and age groups. We will provide information and resources to teachers, farmers, agronomists, growers, industry and land managers and the public via grants, outreach events, training courses and teaching materials.
## **We delivered:**
- Our response to the OCR Natural History consultation, which focused on the importance of soil knowledge for understanding various aspects of natural history education and its importance for many occupations.
- A presentation at the Making Natural History festival, organised by Lord Lucas. Our presentation introduced the importance of soil to teachers and interested parties on 10 November
- The Great Worm Hunt resource to support teachers, students and home educators in assessing the range and type of earthworms in their gardens
- Support to the virtual LEAF Open Farm Sunday event on 20 September, highlighting the important link between good soil health, farming and food production
- Promotion of the scientific work of our members across our social media channels, alongside soil-focused articles and documentaries aimed at the general public from well-known bodies such as National Geographic and Netflix
- Promotion of the UN-organised World Soil Day on 5 December and coordinated the launch of our new website, Public Engagement Grant and #Grounded video to coincide
- In mid-2020, the Society commissioned a review and curation of existing soils educational material for school-aged children. ADAS was awarded the tender and in early 2021 will set out the materials it recommends the Society promotes to children and teachers, along with gaps in soil science teaching across the UK curricula, which will influence the Society’s future work with awarding bodies across the four nations.
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**British Society of Soil Science (Registered number: 07110309)**
## **Report of the Trustees for the Year Ended 31 December 2020**
## **ACHIEVEMENT AND PERFORMANCE**
## **Activities 2020**
## **Inspiring the future generations of soil scientists**
## **What we set out to achieve:**
We will continue to support the development of early career members working in soil science. We will fund a biennial conference dedicated to ECRs and give them prominence at our Society Annual meeting. Through our education committee, we will support teachers and engage in community projects to inspire the next generation of soil scientists.
In 2020, we began planning the ECR Conference 2021, continued to offer conference travel grants and expanded our grant portfolio to include a Public Engagement Grant. We also demonstrated the outcomes from our grant support, by using case studies on our website to showcase how the money had been spent in meeting our charitable aims.
As the grants we offer are primarily to support face-to-face education or training, we were unable to offer as many grants in 2020 as we usually would. We have made a commitment to review the terms of our grants in 2021 to ensure they remain accessible to our members, particularly as virtual event attendance becomes the new norm.
## **2020 Award Winners**
We sponsor a number of awards within academic institutions and despite Covid-19 meaning some of these awards weren’t presented in 2020, we were delighted to present five awards:
- **Ecem Asma**
- Masters Award
- Harper Adams University
- **Annabel Landless**
- Best Student in Soil Science
- Royal Agricultural University
- **Geoff Lovett**
- MSc Dissertation Award
- University of Reading
- **Timo Makower**
Undergraduate Award Lancaster University
- **James Willis**
- Undergraduate Award Harper Adams University.
Each Award winner received a free, two-year Early Career membership of the Society, enabling them to attend the bi-ennial Early Career Researcher Conference.
We were also pleased to agree a new award with Cranfield University for students within the MSc Environmental Engineering programme. The Award, _the British Society of Soil Scientist Award for the Most Promising Soil Scientist_ will be awarded in 2021, retrospectively to a member of the 2019/20 cohort.
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**British Society of Soil Science (Registered number: 07110309)**
## **Report of the Trustees for the Year Ended 31 December 2020**
## **ACHIEVEMENT AND PERFORMANCE**
## **Activities 2020**
## **Ensuring high standards of professional practice for those working with soils**
## **What we set out to achieve:**
We will provide dedicated training courses such as our _Working with Soils_ series, as well as industry focused events in support of Continued Professional Development, providing high professional standards and assisting with maintaining Chartered Scientist registration.
## **We delivered:**
- Reviewed 25 new membership applications and 2 new Science Council registrations
- Chartered Scientist registration for 47 members, an increase from 45 in 2019
- Awarded five new Society Fellowships
- An annual review of Chartered Scientist members’ CPD, all of which met the standards required by the Science Council
- A strong working relationship with the Science Council
- An updated membership application process via our website: making it easier for potential members to submit their application and pay for their membership
- Provided members and potential members with more choice on how to record their gender. We have committed to use this data confidentially, to help us make the Society an inclusive environment for current and future members.
## **Leading on the social and environmental responsibilities of a contemporary society.**
## **What we set out to achieve:**
We will provide leadership in the areas concerning the socio-economic responsibilities of a modern Society. We will ensure all members have equality of opportunity, irrespective of age, race, disability, sex, religion or other protected characteristics. We will ensure our activities are planned with issues of equality, inclusion and diversity at the forefront of all decision making and that we act environmental responsible and achieve carbon neutrality where possible.
## **We delivered:**
- Updated Terms of Reference for our Regional Groups and World Congress of Soil Science Working Group
- Agreed four new policies: Environmental, Equality, Diversity & Inclusion, Ethics and Procurement. The policies outline our commitment to operate a fair, sustainable and ethical workplace for our staff and volunteers, and where our members feel included and supported, however they choose to engage with the Society
- A virtual Annual General Meeting (AGM) which had the largest attendance of any AGM in our history. Members turned out in record numbers to support the Society’s first ever virtual AGM with almost 100 delegates attending in person which saw Dr Jack Hannam elected as President Elect and Dr Lynda Deeks elected Chair of the South West Soils Discussion Group. Members voted overwhelmingly in favour of electing Professor Bernard Tinker an Honorary Member of the Society.
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**British Society of Soil Science (Registered number: 07110309)**
**Report of the Trustees for the Year Ended 31 December 2020**
## **ACHIEVEMENT AND PERFORMANCE**
## **FUTURE ACTIVITIES**
To support our strategy, we will undertake the following activities in 2021:
1. Seeking to publicise the key issues for the soil science community
- Develop a strategy for the journals to comply with the emerging Open Access agenda
- Ensure our journal authors are widely featured in The Auger and at our events
- Ensure the impact of the grants we awarded are promoted via The Auger
- Encourage corporate engagement with The Auger to ensure it provides all types of soil science news
- Publish further guidance notes on topics to meet our members’ needs.
2. Promoting change through knowledge exchange across all aspects of soil science
- Develop further content to support the #Grounded series and introduce different aspects of soil health to the general public
- Provide additional content on our website including educational resources and an introduction to the wide-range of careers available working with soil
- Prepare for COP 26. We recognise the significance of the Congress and the impact which any policy decisions will have for the world around us. We will work with the Science Council to demonstrate a strong, scientific community response to climate change challenges
- Retain our membership of other professional and scientific associations which will allow us to have a strong voice in policy debate. This includes the International Union of Soil Science, Science Council, Parliamentary and Scientific Committee and the Royal Society of Biology.
3. Hosting conferences and meetings focused on soils
- Extend the Zoom into Soil series with free, monthly events including sessions highlighting the latest research from our journals European Journal of Soil Science and Soil Use and Management
- Deliver virtual events from our Regional Groups, offering an opportunity to share local knowledge and network with colleagues from the same region
- Offer a face-to-face, two-day Annual Conference and Gala Dinner in September in Glasgow (Covid restrictions dependent)
- Send quarterly emails to our stakeholders and donors, to raise the profile of the Society and highlight our achievements over the previous quarter
- issue programme and abstract submission details and launch opportunities to support the World Congress of Soil Science and its accompanying arts and tours programme.
4. Supporting and encouraging the education of soil science
- Work with Awarding Bodies including OCR to influence plans for the proposed Natural History GCSE and with City & Guilds via its Employer and Industry Board for land-based industries
- Continue to support LEAF with its Open Farm Sunday events, both virtually and face-to-face where possible
- Attend external events including Groundswell and Contamination Expo to raise the profile of soil science as a discipline
- Review our existing educational resources and update these where required.
Page 16
**British Society of Soil Science (Registered number: 07110309)**
## **Report of the Trustees for the Year Ended 31 December 2020**
## **FUTURE ACTIVITIES**
5. Inspiring the future generations of soil scientists
- Deliver the Early Career conference in 2021
- Review the terms of our grants to ensure they remain accessible to our members, particularly as virtual event attendance becomes the new norm.
6. Ensuring high standards of professional practice for those working with soils
- Continue to work with the Science Council, supporting the Employer Champion programme, highlighting the benefits of Chartered Scientist registration and working with them to review our members’ CPD
- Review how our Working with Soils and Agricultural Land Classification courses are delivered
- Ensure our Equality, Diversity and Inclusion policy is embedded into our membership and renewal processes.
7. Leading on the social and environmental responsibilities of a contemporary society
- Update the Terms of Reference for our Council and all other committees
- Ensure our approved policies are implemented into the working practices for all committees. For example, ensuring we ensure diverse presenter representation at our meetings, events and in our journals and that good governance is in place for both our membership and grants and awards processes
- Update our Code of Conduct and Disciplinary Procedures
- Work to understand and reduce the Society’s carbon impact.
Page 17
**British Society of Soil Science (Registered number: 07110309)**
## **Report of the Trustees for the Year Ended 31 December 2020**
## **FINANCIAL REVIEW**
## **Investment performance**
The Society has obtained banking and other interest from bank and building society accounts held amounting to £3,255 (2019 - £3,272).
The Society was also in receipt of distributions from its investment portfolio of £16,949 (2019 - £16,358), representing a 6.26% (2019 - 5.00%) return on capital invested into the fund at the beginning of the financial year.
The investment portfolio has suffered capital decline of £60,527 (2019 growth - £46,641), representing a decline 22.38% (2019 - gain 14.25%) return on capital invested into the fund at the beginning of the financial year.
## **Financial position**
The tangible fixed assets net book value of £282 (2019 - £376) remains comparable with the prior year.
The balance sheet position shows an increased net current assets position of £945,610 (2019 - £964,897), resulting from an decrease in the value of investments to £270,505 (2019 - £327,288), combined with an increase in cash at bank and in hand to £519,138 (2019 - £447,803) and a decrease of debtors to £198 (2019 - £782).
Creditors due within one year as at the balance sheet date have increased to £128,691 (2019 - £63,931) due to an increase in accruals to £101,488 (2019 - £31,415).
At the yearend the Society has freely available current reserves of £957,619 (2019 - £951,817) which excludes tangible fixed assets of £282 (2019 - £376). Given the Society's current levels of expenditure of £312,345 (2019 - £340,398) this would allow for approximately 37 months (2019 - 33 months) of continuing operations without further freely available reserves becoming available.
As at the yearend the Society had unrestricted funds totalling £957,901 (2019 - £952,193) and restricted funds totalling £12,615 (2019 - £13,080) as detailed further in the notes to the financial statements. The total funds of the Society has increased to £970,516 (2019 - £965,273).
As noted in the reserves policy, these reserves are being held to support the Society when hosting the World Congress of Soil Science in 2022.
## **Principal funding sources**
The Society's principal funding sources continue to be income received in respect of publications produced, membership subscriptions, admission fees to meetings and conferences, fees for the provision of training courses, and the supplementary investment income, which the trustees note will help to facilitate the hosting of the World Congress of Soil Science in 2022.
Total incoming resources in the financial year amounted to £317,588 (2019 - £439,187). The decrease in the year is a result of the share revaluation loss amounting to £60,527 (2019 gain - £46,641).
The net incoming resources for the year amounted to £5,243 (2019 - £98,789), of which loss of £465 (2019 - £478 profit) relates to restricted funds.
The Society's membership subscription income of £36,108 (2019 - £34,739) has maintained consistent with prior years. Total incoming resources from donations and legacies has decreased to £36,598 (2019 - £36,811) as a result of decreased donations to the Brian Chambers Soil Fund, which amounted to £490 (2019 - £2,072) in the year.
Page 18
**British Society of Soil Science (Registered number: 07110309)**
## **Report of the Trustees for the Year Ended 31 December 2020**
## **FINANCIAL REVIEW**
## **Investment policy and objectives**
Due to the level of reserves held by the Society the trustees have adopted a policy of spreading bank balances with a variety of banking institutions in order to provide a higher level of protection from the Financial Services Compensation Scheme (FSCS) should a bank or building society that the charity deals with were to become insolvent.
The trustees have also elected to invest a proportion of funds into an M&G investment trust "Charifund" in order to further diversify the risk of funds held by the charity. The trust is a well-diversified portfolio of approximately 100 holdings, mainly high yielding UK company shares. While the trust will generally have a bias towards stocks that are out-of-favour with investors, the fund manager seeks to identify good quality companies with attractive dividend growth prospects.
## **Reserves policy**
The trustees have set a reserves policy, which requires:
- Reserves be maintained at a level which ensures that The British Society of Soil Science core activity could continue during a period of unforeseen difficulty; and
- A proportion of reserves be maintained in a readily realisable form.
The trustees seek to maintain a level of reserves by holding bank balances and by investments, which can be sold to release cash. Reviews of cash holdings and investment valuations are considered throughout the year. The calculation of the required level of reserves is an integral part of the organisation's planning, budget and forecast cycle. It takes into account:
- Risks associated with each stream of income and expenditure being different from that budgeted;
- Planned activity level, including grant giving;
- Organisation's commitments; and
- Outsourced staffing obligations.
## **Current levels of reserves**
Continuing concern over the future stability of academic publishing, changing currency exchange rates and the continuing impact of the global recession suggest that there is significant insecurity over this major source of income for the Society. Therefore the trustees have elected to hold a minimum of 12 months operating costs (includes staffing, sub-contracted staffing, on-going project and grant giving obligations) as easily accessible cash deposits. These cash reserves will be held in rolling guaranteed fixed deposit accounts separate from any additional investments held by the Society. The current 12 month operating reserve is £312k.
The level of reserve held is calculated and monitored every 12 months by the Treasurer Trustee (or Executive Officer) and any amendments required are ratified by the full Board of Trustees in line with the Society's articles of Association. This policy is reviewed annually.
## **Going concern**
The trustees do not consider there to be any material uncertainties about the Society's ability to continue, and therefore consider the charity to be a going concern. The financial statements are therefore prepared under this basis.
## **Funds in deficit**
The Society had no funds held in deficit during the current or previous financial year.
Page 19
**British Society of Soil Science (Registered number: 07110309)**
## **Report of the Trustees for the Year Ended 31 December 2020**
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on
and signed on its behalf by:
Page 20
**Independent Examiner's Report to the Trustees of British Society of Soil Science**
## **Independent examiner's report to the trustees of British Society of Soil Science ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2020.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Institute of Chartered Accountants of England and Wales which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Adam Burt ACA FCCA Institute of Chartered Accountants of England and Wales HSA & Co Chartered Accountants Lewis House Great Chesterford Court Great Chesterford Essex CB10 1PF
Date:
Page 21
**British Society of Soil Science**
## **Statement of Financial Activities for the Year Ended 31 December 2020**
|Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
4
36,108
**Charitable activities**
Publications
320,878
Meetings and conferences
424
Training courses
-
Other trading activities
5
11
Investment income
6
(40,368)
**Total**
317,053
**EXPENDITURE ON**
Raising funds
8,140
**Charitable activities**
7
Membership and subscriptions
103,223
Publications
86,694
Meetings and conferences
64,623
Training courses
3,992
Provision of grants
44,673
**Total**
311,345
**NET INCOME/(EXPENDITURE)**
5,708
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
952,193
**TOTAL FUNDS CARRIED FORWARD**
957,901|Restricted
funds
£
490
-
-
-
-
45
535
-
-
-
-
-
1,000
1,000
(465)
13,080
12,615|2020
Total
funds
£
36,598
320,878
424
-
11
(40,323)
317,588
8,140
103,223
86,694
64,623
3,992
45,673
312,345
5,243
965,273
970,516|2019
Total
funds
£
36,811
313,576
15,807
6,680
42
66,271|
|---|---|---|---|
||||439,187
7,075
99,506
112,859
103,601
5,258
12,099|
||||340,398|
||||98,789
866,484|
||||965,273|
Page 22
**British Society of Soil Science (Registered number: 07110309)**
## **Balance Sheet 31 December 2020**
|Notes
**FIXED ASSETS**
Intangible assets
13
Tangible assets
14
**CURRENT ASSETS**
Debtors
15
Investments
16
Prepayments and accrued income
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
17
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
18
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Unrestricted
funds
£
24,624
282
24,906
198
270,505
284,460
506,523
1,061,686
(128,691)
932,995
957,901
957,901|Restricted
funds
£
-
-
-
-
-
-
12,615
12,615
-
12,615
12,615
12,615|2020
Total
funds
£
24,624
282
24,906
198
270,505
284,460
519,138
1,074,301
(128,691)
945,610
970,516
970,516
957,901
12,615
970,516|2019
Total
funds
£
-
376
376
782
327,288
252,955
447,803
1,028,828
(63,931)
964,897
965,273
965,273
952,193
13,080
965,273|
|---|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2020.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2020 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give 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 financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
Page 23
**British Society of Soil Science (Registered number: 07110309)**
## **Balance Sheet - continued 31 December 2020**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on
Page 24
**British Society of Soil Science**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
## **1. CHARITABLE COMPANY STATUS**
The charity is a company limited by guarantee. The members of the company are the trustees named in the Report of the Trustees. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.
The charity's registered number and principle address can be found on the Reference and Administrative Details page.
The charity constitutes a public benefit entity as defined by FRS 102.
The presentation currency of the financial statements is the Pound Sterling (£).
## **2. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Incoming resources are stated net of value added tax.
Income from grants and donations
Donations and grants are recognised when they have been communicated and received in writing with notification of both the amount and settlement date.
In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.
## Subscription income
Income relating to subscriptions are initially recognised on the date on which they are invoiced. Subscriptions invoiced in advance of the subscription period are recognised as deferred income until the accounting period to which the subscription relates.
Subscriptions receipts received in advance of the subscription being invoiced are recognised as a creditor until the accounting period to which the subscription relates and invoice raised.
## Conferences and meetings income
Income relating to conferences and meetings occurring within the reporting period are recognised as income within the accounting period during which they take place.
Income relating to conferences and meetings received in advance of the event date are recognised as deferred income until the accounting period during which they occur.
Page 25
**British Society of Soil Science**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2020**
## **2. ACCOUNTING POLICIES - continued**
## **Income- continued**
## Publication income
Royalty income derived from the publications made by BSSS are initially recognised when the charity has fulfilled its obligations under the agreements with the relevant publisher and the income can be measured reliably. Balances owed to the charity are invoiced upon confirmation that the royalties income is agreed with the publisher.
Royalty income is accrued for as at the financial reporting date when the amounts due to the charity have been agreed with the publisher subsequent to the financial reporting date, but before the issue of the financial statements for that period.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
## **Allocation and apportionment of costs**
Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Intangible assets**
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Website development is being amortised evenly over its estimated useful life of ten years.
## **Tangible fixed assets**
Tangible fixed assets are initially recognised at cost, and subsequently recorded at cost less accumulated depreciation.
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion 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.
Page 26
**British Society of Soil Science**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2020**
## **2. ACCOUNTING POLICIES - continued**
## **Foreign currencies**
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
## **Listed investments**
Listed investments are recognised at market value, with any revaluations being charged to Investment income within the Statement of Financial Activities.
## **Financial instruments**
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Other financial instruments are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
## **3. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY**
Preparation of the financial statements requires management to make significant judgements, estimates, and assumptions that influence the values reported. These estimates and judgement are regularly reviewed and are based on the experience of the company's management as well as other factors, including the expectations of future events that are believed to be reasonable under the circumstances.
## Significant judgements:
There are no significant judgements, apart from those involving estimations, which management has made in the process of applying the entities accounting policies and that have the most significant effect on the amounts recognised in the financial statements
## Significant estimates:
As disclosed in the relevant accounting policies, the charity has apportioned the support costs that cannot be directly attributed to a particular heading to one consistent with the use of the resources.
Such support costs that are related to the core governance and functioning of the charity (e.g. independent examination fees and company return filing fees) have been allocated to the "Membership and subscriptions" heading under the Statement of Financial Activities. This approach has been undertaken in order to reflect the core costs of the charity to the activities related to bringing the society's community together.
Page 27
**British Society of Soil Science**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2020**
## **3. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY - continued**
Other major support costs that are incurred by the charity (e.g. office costs and depreciation) have been allocated to the following activities using the percentages noted within the Statement of Financial Activities:
|Membership and subscriptions -|60%|
|---|---|
|Publications -|10%|
|Meetings and conferences -|30%|
This approach, and estimates used above, have been used on the basis that they are considered to reflect the additional support costs incurred by the charity to facilitate this activity which in turn provides a public benefit and income to the charity in order to further meet its objectives in the future.
## **4. DONATIONS AND LEGACIES**
|Donations
BSSS member's subscriptions
**5.**
**OTHER TRADING ACTIVITIES**
Shop income
**6.**
**INVESTMENT INCOME**
Share revaluations
Deposit account interest
Investment income|2020
£
490
36,108
36,598
2020
£
11
2020
£
(60,527)
3,255
16,949
(40,323)|2019
£
2,072
34,739
36,811
2019
£
42
2019
£
46,641
3,272
16,358
66,271|
|---|---|---|
Page 28
**British Society of Soil Science**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2020**
## **7. CHARITABLE ACTIVITIES COSTS**
|Grant
funding of
activities
Direct
(see note
Costs
8)
£
£
Membership and subscriptions
13,354
-
Publications
72,611
-
Meetings and conferences
22,375
-
Training courses
3,992
-
Provision of grants
-
45,673
112,332
45,673
**8.**
**GRANTS PAYABLE**
Provision of grants
The total grants paid to institutions during the year was as follows:
Brain Chambers Soil Fund Grants
WCSS Grant
The amounts paid in relation to each grant during the year are as follows:
Field Equipment Grants
David S Jenkinson Fellowship Grants
Student Conference Grants
Brian Chambers Soil Fund Grants
World Congress of Soil Science Grant|Grant
funding of
activities
Direct
(see note
Costs
8)
£
£
Membership and subscriptions
13,354
-
Publications
72,611
-
Meetings and conferences
22,375
-
Training courses
3,992
-
Provision of grants
-
45,673
112,332
45,673
**8.**
**GRANTS PAYABLE**
Provision of grants
The total grants paid to institutions during the year was as follows:
Brain Chambers Soil Fund Grants
WCSS Grant
The amounts paid in relation to each grant during the year are as follows:
Field Equipment Grants
David S Jenkinson Fellowship Grants
Student Conference Grants
Brian Chambers Soil Fund Grants
World Congress of Soil Science Grant|Support
costs (see
note 9)
£
89,869
14,083
42,248
-
-
146,200
2020
£
45,673
2020
£
-
39,334
39,334
2020
£
-
5,000
339
1,000
39,334
45,673|Support
costs (see
note 9)
£
89,869
14,083
42,248
-
-
146,200
2020
£
45,673
2020
£
-
39,334
39,334
2020
£
-
5,000
339
1,000
39,334
45,673|Totals
£
103,223
86,694
64,623
3,992
45,673|Totals
£
103,223
86,694
64,623
3,992
45,673|
|---|---|---|---|---|---|
|||||304,205||
||||||2019
£
12,099|
||||||2019
£
1,573
-|
||||||1,573|
||||||2019
£
3,367
-
7,159
1,573
-|
||||||12,099|
Details of the purpose and nature of the above grants can be found within the Report of the Trustees.
Page 29
**British Society of Soil Science**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2020**
## **9. SUPPORT COSTS**
|**SUPPORT COSTS**||||
|---|---|---|---|
|Membership and subscriptions
Publications
Meetings and conferences|Finance
£
869
-
-
869|Governance
Other
costs
£
£
84,494
4,506
14,083
-
42,248
-
140,825
4,506|Totals
£
89,869
14,083
42,248|
||||146,200|
Trustees' remuneration etc noted below relates solely to the claims made for travel and accommodation expenses incurred as detailed in note 11 of these financial statements.
Support costs, included in the above, are as follows:
|Membership
Meetings
and
and
subscriptions
Publications
conferences
£
£
£
Bank charges
872
-
-
Exchange rate variances
(3)
-
-
Office staff costs
75,844
12,641
37,922
Rent, rates and water
1,976
329
988
Insurance
1,952
325
976
Telephone
184
31
92
Postage and stationery
597
100
299
Computer and website
expenses
2,243
374
1,122
Amortisation of intangible
fixed assets
1,641
274
821
Depreciation of tangible
fixed assets
57
9
28
Trustees' remuneration etc
-
-
-
Independent examination
fees
3,306
-
-
Independent examiners' fees
for other work
1,200
-
-
89,869
14,083
42,248|2020
Total
activities
£
872
(3)
126,407
3,293
3,253
307
996
3,739
2,736
94
-
3,306
1,200
146,200|2019
Total
activities
£
1,543
(155)
119,899
3,550
3,105
446
1,860
5,394
-
832
4,299
3,306
941
145,020|
|---|---|---|
Page 30
**British Society of Soil Science**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2020**
## **10. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
||2020|2019|
|---|---|---|
||£|£|
|Independent examination fees|3,306|3,306|
|Examiner' fees for non-assurance services|1,200|941|
|Depreciation - owned assets|94|832|
|Website development amortisation|2,736|-|
## **11. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.
## **Trustees' expenses**
Trustees have been reimbursed for the costs of travel and accommodation expenses incurred in attending various meetings and conferences.
Re-imbursements to trustees were as follows:
|Dr D B Lascelles
Mrs A Becvar
Prof. D Hopkins
Prof. W Otten
Mr N Titchen
Dr T Aspray
Dr S Mooney|2020
£
-
-
-
-
-
-
-
-|2019
£
541.86
146.20
622.08
421.47
977.74
464.77
1125.09|
|---|---|---|
|||4,299.21|
Page 31
**British Society of Soil Science**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2020**
|**12.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
funds
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
34,739
**Charitable activities**
Publications
313,576
Meetings and conferences
15,807
Training courses
6,680
Other trading activities
42
Investment income
66,251
**Total**
437,095
**EXPENDITURE ON**
Raising funds
7,034
**Charitable activities**
Membership and subscriptions
99,506
Publications
112,859
Meetings and conferences
103,601
Training courses
5,258
Provision of grants
10,526
**Total**
338,784
**NET INCOME**
98,311
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
853,882
**TOTAL FUNDS CARRIED FORWARD**
952,193|Restricted
funds
£
2,072
-
-
-
-
20
2,092
41
-
-
-
-
1,573
1,614
478
12,602
13,080|Total
funds
£
36,811
313,576
15,807
6,680
42
66,271|
|---|---|---|
|||439,187
7,075
99,506
112,859
103,601
5,258
12,099|
|||340,398|
|||98,789
866,484|
|||965,273|
Page 32
**British Society of Soil Science**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2020**
## **13. INTANGIBLE FIXED ASSETS**
|**COST**
Additions
**AMORTISATION**
Charge for year
**NET BOOK VALUE**
At 31 December 2020
At 31 December 2019
**14.**
**TANGIBLE FIXED ASSETS**
**COST**
At 1 January 2020 and 31 December 2020
**DEPRECIATION**
At 1 January 2020
Charge for year
At 31 December 2020
**NET BOOK VALUE**
At 31 December 2020
At 31 December 2019
**15.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Other debtors|Website
development
£
27,360
2,736
24,624
-
Computer
equipment
£
4,894
4,518
94
4,612
282
376
2020
2019
£
£
-
487
198
295
198
782|
|---|---|
Page 33
**British Society of Soil Science**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2020**
## **16. CURRENT ASSET INVESTMENTS**
|Listed investments|2020
£
270,505|2019
£
327,288|
|---|---|---|
Listed investments included above are in relation to the charity's investment held in the M&G "Charifund" trust. Details of the charity's investment policy and performance can be found in the Report of the Trustees.
## **17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Trade creditors
Subscriptions paid in advance
Accrued expenses|2020
£
21,011
6,192
101,488
128,691|2019
£
26,776
5,740
31,415|
|---|---|---|
|||63,931|
## **18. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
BSSS Operational Fund
2022 World Congress of Soil Science Fund
**Restricted funds**
Brian Chambers Soils Fund
**TOTAL FUNDS**
Net movement in funds, included in the above are
**Unrestricted funds**
General fund
BSSS Operational Fund
2022 World Congress of Soil Science Fund
**Restricted funds**
Brian Chambers Soils Fund
**TOTAL FUNDS**|At 1/1/20
£
375,905
327,288
249,000
952,193
13,080
965,273
as follows:|Net
movement
in funds
£
105,569
(60,527)
(39,334)
5,708
(465)
5,243
Incoming
resources
£
377,580
(60,527)
-
317,053
535
317,588|Transfers
between
At
funds
31/12/20
£
£
31,936
513,410
45,584
312,345
(77,520)
132,146
-
957,901
-
12,615
-
970,516
Resources
Movement
expended
in funds
£
£
(272,011)
105,569
-
(60,527)
(39,334)
(39,334)
(311,345)
5,708
(1,000)
(465)
(312,345)
5,243|At
31/12/20
£
513,410
312,345
132,146|
|---|---|---|---|---|
|||||957,901
12,615|
|||||970,516|
|||||5,708
(465)|
|||||5,243|
Page 34
**British Society of Soil Science**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2020**
## **18. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
BSSS Operational Fund
2022 World Congress of Soil Science Fund
**Restricted funds**
Brian Chambers Soils Fund
**TOTAL FUNDS**|At 1/1/19
£
348,235
280,647
225,000
853,882
12,602
866,484|Net
movement
in funds
£
51,670
46,641
-
98,311
478
98,789|Transfers
between
funds
£
(24,000)
-
24,000
-
-
-|At
31/12/19
£
375,905
327,288
249,000
952,193
13,080
965,273|
|---|---|---|---|---|
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
BSSS Operational Fund
**Restricted funds**
Brian Chambers Soils Fund
**TOTAL FUNDS**|Incoming
resources
£
390,454
46,641
437,095
2,092
439,187|Resources
Movement
expended
in funds
£
£
(338,784)
51,670
-
46,641
(338,784)
98,311
(1,614)
478
(340,398)
98,789|
|---|---|---|
Page 35
**British Society of Soil Science**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2020**
## **18. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
BSSS Operational Fund
2022 World Congress of Soil Science Fund
**Restricted funds**
Brian Chambers Soils Fund
**TOTAL FUNDS**|At 1/1/19
£
348,235
280,647
225,000
853,882
12,602
866,484|Net
movement
in funds
£
157,239
(13,886)
(39,334)
104,019
13
104,032|Transfers
between
funds
£
7,936
45,584
(53,520)
-
-
-|At
31/12/20
£
513,410
312,345
132,146
957,901
12,615
970,516|
|---|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
BSSS Operational Fund
2022 World Congress of Soil Science Fund
**Restricted funds**
Brian Chambers Soils Fund
**TOTAL FUNDS**|Incoming
resources
£
768,034
(13,886)
-
754,148
2,627
756,775|Resources
Movement
expended
in funds
£
£
(610,795)
157,239
-
(13,886)
(39,334)
(39,334)
(650,129)
104,019
(2,614)
13
(652,743)
104,032|
|---|---|---|
The BSSS Operational Fund is a designated fund established in order to ring-fence the level of reserves BSSS shall require to operate for an estimated period of 12 months. These funds have been invested by the Society and accessed when necessary.
The trustees of BSSS anticipate significant expenditure to be incurred when hosting the World Congress of Soil Science 2022 in Glasgow, however the level of expenditure cannot, at this time, be accurately and reliably estimated. In anticipation of the event the trustees wish to recognise the balances necessary to host the event separately from other unrestricted reserves. The trustees have therefore designated the balance transferred from unrestricted reserves to recognise the minimum expenditure balances forecast at this time.
The Brian Chambers Soils Fund was established in memory Professor Brian Chambers, a former President and Fellow of the Institute of Professional Soil Scientists (IPSS) and member of BSSS, who worked tirelessly to apply science to the complex problems of soil, nutrient and manure management.
Page 36
**British Society of Soil Science**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2020**
## **18. MOVEMENT IN FUNDS - continued**
The Brian Chambers Soils Fund is supported by donations to the fund and thereon provides grants to help fund the learning and development costs of students and early career scientists. The grants aim to encourage the skills and knowledge needed to manage soils effectively to meet the demands of modern farming systems is essential for the future sustainability of agriculture.
## **19. RELATED PARTY DISCLOSURES**
During the current and prior year the charity was invoiced in the year by Cranfield University for the following goods and services, net of value-added-tax, which were provided in the year. Cranfield University is considered to be a related party based on the rationale explained in the Report of the Trustees.
|Office staff payroll costs
Payroll charges
Postage costs
Rental fees
Stationary
Software costs
Meeting and conference expenses|2020
£
80,273
8,806
822
2,183
-
887
-
92,971|2019
£
84,902
10,231
1,199
2,183
11
509
868
99,902|
|---|---|---|
The above transactions were charged to the society at cost. As at the balance sheet date the charity owed £nil (2019 - £10,325) to Cranfield University in respect of such services.
There were no other related party transactions in the financial years ended 31 December 2020 or 31 December 2019.
## **20. FINANCIAL INSTRUMENTS**
Financial assets held by the charity that are debt instruments measured at amortised cost comprises of cash at bank and in hand and trade debtors. The total value of financial assets measured at amortised cost included within the Statement of Financial Position as at the reporting date was £519,138 (2019 - £448,290).
Financial assets held by the charity that are debt instruments measured at market value are the listed investments held within a portfolio as disclosed within the notes to these financial statements. The total value of financial assets measured at market value included within the Statement of Financial Position as at the reporting date was £270,505 (2019 - £327,288).
Financial liabilities measured at amortised cost comprises of trade creditors. The total value of financial liabilities measured at amortised costs included within the Statement of Financial Position as at the reporting date was £21,011 (2019 - £26,776).
Details of the terms of conditions of other loans are include within the Related Party Disclosures notes within the financial statements.
Page 37
**British Society of Soil Science**
## **Detailed Statement of Financial Activities for the Year Ended 31 December 2020**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
BSSS member's subscriptions
**Other trading activities**
Shop income
**Investment income**
Share revaluations
Deposit account interest
Investment income
**Charitable activities**
Royalties from publications
Provision of training courses
Annual conference admissions
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Promotional costs
**Other trading activities**
Bad debts
**Charitable activities**
Regional group meetings and travelling expenses
Annual conference
IPSS committee meetings
Sundries
Printing and copying
Dues and subscriptions
Editors expenses EJSS
SUM other
SUM contractors
Carried forward|2020
£
490
36,108
36,598
11
(60,527)
3,255
16,949
(40,323)
320,878
-
424
321,302
317,588
8,140
-
268
595
1,012
13
3,306
11,358
-
-
24,358
40,910|2019
£
2,072
34,739
36,811
42
46,641
3,272
16,358
66,271
313,576
6,680
15,807
336,063
439,187
6,978
97
2,780
18,583
1,961
13
3,728
10,569
6,634
1,215
24,785
70,268|
|---|---|---|
This page does not form part of the statutory financial statements
Page 38
**British Society of Soil Science**
## **Detailed Statement of Financial Activities for the Year Ended 31 December 2020**
|**Charitable activities**
Brought forward
EJSS contractors
General travel and meeting costs
Council expenses
Publication expenses
Training courses
Grants to institutions
Grants to individuals
**Support costs**
**Finance**
Bank charges
Exchange rate variances
**Other**
Office staff costs
Rent, rates and water
Insurance
Telephone
Postage and stationery
Computer and website expenses
Website
Computer equipment
**Governance costs**
Trustees' expenses
Independent examination fees
Independent examiners' fees for other work
Total resources expended
**Net income**|2020
£
40,910
32,832
18,563
945
15,090
3,992
39,334
6,339
158,005
872
(3)
869
126,407
3,293
3,253
307
996
3,739
2,736
94
140,825
-
3,306
1,200
4,506
312,345
5,243|2019
£
70,268
36,413
28,101
6,233
29,931
5,258
1,573
10,526
188,303
1,543
(155)
1,388
119,899
3,550
3,105
446
1,860
5,394
-
832
135,086
4,299
3,306
941
8,546
340,398
98,789|
|---|---|---|
This page does not form part of the statutory financial statements
Page 39