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2021-12-31-accounts

BRITISH SOCIETY OF SOIL SCIENCE Annual Report 2021

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Contents

Introduction from the Chairman ..........................3 Introduction from the Executive Officer ...........4 Our strategy 2020 – 2025 .....................................5 Our Year in Numbers ..............................................6 Seeking to publicise the key issues for the soil science community ...................................8 Promoting change through knowledge exchange across all aspects of soil science .... 10 Hosting conferences and meetings focused on soils ..................................................... 12 World Congress of Soil Science ..........................14 Supporting and encouraging the education of soil science ..................................... 16 Inspiring the future generations of soil scientists ..................................................... 18 Ensuring high standards of professional practice for those working with soils ............... 20 Leading on the social and environmental responsibilities of a contemporary society .... 22 About us .................................................................. 24 Our people .............................................................. 25

Introduction from the Chairman

I began my welcome last year by commenting on the challenges which the pandemic had brought to the Society, and many of our members, during 2020. Although we all hoped that 2021 would bring an end to the pandemic, its continued presence has led to significant changes to the way our office team have been working and in that context, highlights how impressive our achievements have been during this last year.

much equity as possible; providing our colleagues, particularly those in the global south, who may be unable to travel due to Covid or for financial reasons, with the opportunity to attend a congress where they have been previously unable.

Our members supported changes to our Articles of Association and Bye-Laws at the AGM in September, which were required to elect Anirban and Brian. As the Society’s visibility increases, having non-member Trustees with the skills we need to help properly govern and manage the Society as a company and charity, is incredibly important.

Last year, I reported that we had implemented our 2020 – 2025 strategy and we continue to make significant progress against it. In late 2021, our Board met in London (and virtually) for a facilitated session to help identify the long-term vision for the Society. This work will be ongoing into 2022 but is an incredibly important step for the Society. Although we have big plans to highlight soil’s importance to a wider audience, we are a small Society and need to make sure our annual activities are achievable and slowly, but surely, moving us towards our long-term goals.

2021 has further enhanced our reputation

as the organisation which represents both professionals and non-professionals in soil science and I am incredibly proud of our volunteers, staff and members who have helped us to achieve this. The support of all, but particularly our volunteers, continues to be inspiring.

Despite the continued turbulence in the financial market, our finances have remained healthy and our audited 2021 financial report will be available later in the year. Our conservative investing has meant that although we expect the report to show lower income from those sources than usual, we have achieved our income targets and made significant savings on expenditure mainly due to increased efficiencies in the office and a reduction in face-to-face meetings and travel.

I look forward to welcoming you to Glasgow in 2022.

During 2021, two long-standing Board members, Anna Becvar and David Hopkins, stood down from the Board. Both of whom had given six years as Society Trustees and I would like to express my sincere thanks to them for their contributions during that time.

Dr Bruce Lascelles Chair of the Board of Trustees 2021 - 2022

As we enter 2022, we recognise that the challenges surrounding the pandemic will continue. As we will be hosting the World Congress of Soil Science this year, we continue to work closely with the charitable organisation set up to deliver the Congress, to make sure we offer the best possible Congress within the parameters we have. This will include delivering a hybrid congress to ensure as

I am however delighted to welcome Anirban Sarkar and Brian Westbury as Finance and Governance Trustee respectively. Both joined Board in late 2021 with Anirban bringing a wealth of financial investment expertise from HSBC, alongside Brian who has been a Trustee for charities, a pension scheme and Dean of a medical faculty.

2021 has further enhanced our reputation as the organisation which represents both professionals and non-professionals in soil science and I am incredibly proud of our volunteers, staff and members who have helped us to achieve this.

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Introduction from the Executive Officer

Having undertaken a complex change programme for the Society when I started in post in 2020, 2021 was much more about delivery; focusing on organising opportunities to share the latest soil knowledge and information with members and stakeholders. As you will see from ‘Our Year in Numbers’ (page 6 - 7), this has included organising 26.5 training hours for members, sending 27 email updates, responding to five consultations and representing members as a Non-Governmental Organisation at COP 26.

For the first time in 2021, we also began to evaluate the impact of our activities, to help our Board and Council understand how to best meet our mission to halt and repair soil degradation through knowledge-sharing. We asked attendees at each of our training sessions whether they would use the knowledge learnt in their future practice. Over the course of all of our activities, the average was 59%.

pandemic has permanently cemented a new way of working into our operations. Our Zoom into Soil sessions have provided us with an audience which would not have been accessible two years ago, and as a result has increased our global reach, the number of quality activities we are able to offer and reduced our carbon footprint.

2022 will see the reintroduction of travel into our diaries as we hope many of you join us for the World Congress of Soil Science in Glasgow from 31 July – 5 August. We will be paying particular attention to the environmental impact of the Congress and will be working closely with our suppliers to limit this impact, communicate our activities to delegates and encourage them to do the same.

Using this information, we now know that the improved and tailored activities we began offering in 2021 are having a better than anticipated impact, proving their value for our members and beneficiaries. As a result of 2021’s increased activity, the 4 Society’s visibility has improved and we surpassed 850 members; a 10% increase on our membership numbers this time last year and our highest ever number of members.

I hope that the 2021 Annual Report clearly demonstrates the impact which our activities are having and the progress we are making against our strategic goals. As I end my welcome, I would like to extend a well-deserved thank you to our staff and volunteers for their hard work. Without them, we simply would not have achieved the amount we did during 2021.

As the Society grew, we were also able to welcome a third member to our small team. Christine Berrill joined the Society as Project Coordinator, specifically to support the delivery of the World Congress of Soil Science and related outreach activities.

As always, we continue to welcome your feedback on the work we are doing, where we can improve and how we can continue to share our soil science knowledge with both the scientific and non-scientific communities.

We continue to strive for excellence however and in late 2021, shared the results of our member survey. We have chosen to share some of the negative, as well as positive comments with members; demonstrating that we have heard your comments and detailing how we plan to address them.

We look forward to working with you in 2022.

As the pandemic has continued into 2021, our Council, Board and committees continued to meet online, with the exception of one face-to-face Board meeting in September. As we enter 2022, the

Sarah Garry Executive Officer

Our Zoom into Soil sessions have provided us with an audience

which would not have been accessible two years ago, and as a result has increased our global reach, the number of quality activities we are able to offer and reduced our carbon footprint.

BRITISH SOCIETY OF SOIL SCIENCE | ANNUAL REPORT 2021

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Our strategy 2020 – 2025

Our mission alongside a seven-point, five-year strategy focuses our efforts and activities:

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 longterm security of soils that is critical to solving the environmental and societal challenges we face today. We achieve our mission through the creation, dissemination and translation of knowledge. Specifically:

Our Council set out a number of key actions and activities to support us on our journey to achieve our strategy.

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Our Year in Numbers

During 2021, BSSS welcomed 136 new members: twice as many as 2020!

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CORPORATE
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TECHNICAL
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BSSS members stretch far and wide across the globe with members in 37 countries. At the end of 2021, 66.3% of our members were male, 33.1% female, 0.1% gender nonconforming and 0.1% transgender with 0.4% preferring not to say. Amongst our Early Career members, 40.9% of were male, 52.3% female, 0.4% gender non-conforming and 0.4% transgender with 6% preferring not to say.

BRITISH SOCIETY OF SOIL SCIENCE | ANNUAL REPORT 2021

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CORPORATE
319 92 93
FULL FELLOW RETIRED
59 26 27
ASSOCIATE TECHNICAL HONORARY
12 222
LIFE EARLY CAREER
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At 31 December 2021, BSSS represented 853 members, the highest number of members in the Society’s history and a 10% increase on members at the end of 2020 (776).

The Society also welcomed Corporate Members for the first time.

Social Media Channel Usage:

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LIFE
Facebook
7% INCREASE
BSSS
LinkedIn
92% INCREASE
Twi�er
17% INCREASE
BSSS
Twi�er
63% INCREASE
WCSS
Twi�er
Nov 2021
Early Careers
Facebook
WCSS 209 454 117% INCREASE Dec 2020
Facebook
148 184 24% INCREASE
Student Members
0 3,000 6,000 9,000 12,000 15,000
Social Media Channel Usage
2,491 2,659
462 887
6,799 7,946
440 719
442
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BRITISH SOCIETY OF SOIL SCIENCE | ANNUAL REPORT 2021

Seeking to publicise the key issues for the soil science community

Our Strategy said:

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 members’ magazine ( 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 set out to achieve:

Our Achievements:

Journals

҉[Promoted both journals across our members’ ] email updates and Soil Matters publication (formerly The Auger)

҉[As 87% of members were already receiving ] their journals electronically, made the decision to offer both journals online only from 2022, to limit our environmental impact

҉[Delivered a number of virtual special issues ] including the cross-journal special, virtual issue, STARS: Innovations in Soil Science to Address Global Grand Challenges

Guidance and Publicity

҉[Re-designed and renamed our members’ ] publication Soil Matters (formerly The Auger) and issued two editions

҉[Promoted our grant and award winners in a ] new web page with case studies online and in Soil Matters .

Our Impact

҉[Produced new guidance notes: Applying ] for a CSCS Card (February) and Soil in Construction (March)

҉[Produced our first comprehensive Science ] Note on Soil Carbon which sets out the academic research concerning soil carbon, which is used to define clear recommendations to governments. This clearly established our collective expertise and independence to governments, stakeholders and lay-people

BRITISH SOCIETY OF SOIL SCIENCE | ANNUAL REPORT 2021

CASE STUDY

Science Note: Soil Carbon

At the beginning of November to coincide with COP 26, we launched our first Science Note on the topic of Soil Carbon. Our recommendations to governments included that long-term financial incentives are introduced to encourage sustainable soil management practices, particularly in a bid to store soil carbon.

Soils contain more carbon than in the atmosphere and vegetation combined and are therefore an essential carbon store. Increasing soil organic carbon content through sustainable soil management (or regenerative agricultural) practices can improve soil health, the efficiency of food production and water quality. As carbon gains can be easily lost, affecting efficient soil usage, the note recommends that any incentives to support farmers and other land-owners to sequester carbon are made over the long-term.

Sustainable soil management, often known as regenerative agricultural practices, includes reducing the amount of tillage, planting ‘cover crops’ to cover the soil throughout the year and between cropping plants and introducing organic material to existing soils. The note also encourages smaller land-owners and gardeners to introduce these practices on their land to increase the amount of carbon in their soil.

Further recommendations include protecting existing carbon stores in permanent grasslands, moorlands, peatlands, wetlands and woodlands and carefully considering the application of rock dust or biochar, to ensure they do not negatively impact on soil quality through pH change.

The Science Note: Soil Carbon is available as a technical, fully referenced document and as a short, summary document via: www.soils.org.uk/education/guidance-and-science-notes .

Thank you to Paul Newell Price who Chaired the task group established to deliver the note along with group members, M. Fernanda Aller, Anne Bhogal, Deborah Crossan, Lorna Dawson, Andy Gregory, Lewis Peake and David Tompkins for their contributions.

In 2022, we will:

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BRITISH SOCIETY OF SOIL SCIENCE | ANNUAL REPORT 2021

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Promoting change through knowledge exchange across all aspects of soil science

Our strategy said:

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 set out to achieve:

Our Achievements:

҉[Attended COP26 and highlighted the ] importance of soil in climate change mitigation (see case study)

Our Impact

҉[1,300 views of our #Grounded video, ] highlighting the importance of soil to the environment

In 2022, we will:

BRITISH SOCIETY OF SOIL SCIENCE | ANNUAL REPORT 2021

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CASE STUDY

COP 26

For the first two weeks in November 2021, Society President Bruce Lascelles, Council Member Mark Nason and Executive Officer Sarah Garry attended COP 26 negotiations in Glasgow, on behalf of the Society.

҉ supporting the adoption of regenerative and sustainable soil management practices to increase soil carbon sequestration and thus improve soil health and resilience and the provision of financial incentives for these schemes

The Society received Observer Status to attend COP 26, meaning that we were able to access the ‘blue zone’, the area of the conference for governments and heads of state. As an Observer Organisation, along with 2,500 others, we are able to attend to observe official meetings and some negotiations and hold leaders to account.

҉ supporting and funding soil research and its dissemination

҉ supporting global recognition and accreditation of soil scientists

During the course of COP 26, our provisional attendance was altered to provide us with permanent Observer Status, allowing us to attend all future UN Climate Change Conferences (COP’s) as a NonGovernmental Organisation (NGO).

The Society’s role continues to be in striving to secure the future of soils by promoting the critical importance of soils in delivering the UN Sustainable Development Goals and supplying knowledge, through our science, to support efforts to halt and repair soil degradation.

During COP 26 and into the future, our key asks for international governments are to prevent, halt and reverse the degradation of soils by:

COP Outcomes

During our two weeks at COP, we:

҉[promoted our new ] [Science ] Note: Soil Carbon

҉[outlined key activities at ] COP26 which will affect our members in a series of blogs, available on our website.

҉[supported IUSS’ position ] paper on the interlinkages between soil and climate change

Governments are discussing

annual reporting of climate pledges, which if passed will make every annual COP conference an important milestone for the review of climate change: www.bbc. co.uk/news/world-59231477 .

҉[participated in the SHE ] Changes Climate panel on Gender day

҉[attended the Macaulay ] Lecture with keynote speakers Christiana Figueres and Nicola Sturgeon

and Nicola Sturgeon We will continue to make a positive difference in the ҉[developed new ] sustainable management and relationships with a host of long-term security of soils stakeholders including the that is critical to solving the Landscape Institute, and environmental and societal

challenges we face today and will use our new NGO status to promote the importance of soil in climate change mitigation to national and international governments.

Over the next few months, the Society Council will consider the outcomes achieved by attending COP26 and consider what, if any, approach we will take to COP27.

Details of the next UNFCCC COP27 are still to be announced and it is expected to take place in November 2022 in Egypt.

BRITISH SOCIETY OF SOIL SCIENCE | ANNUAL REPORT 2021

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Hosting conferences and meetings focused on soils

Our strategy said:

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.

What we set out to achieve:

Our Achievements:

BRITISH SOCIETY OF SOIL SCIENCE | ANNUAL REPORT 2021

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CASE STUDY

Annual Conference and AGM

We were unable to host an in-person Annual Conference in 2021 due to the pandemic and the event took place vitually, allowing 120 members from the UK and internationally to attend.

The Society’s flagship event, this year on Soil Health, sponsored by Arcadis, featured:

҉ President’s Lecture: Dr Rattan Lal, Returning land to nature by producing just enough from less.

We received our best ever event feedback with 97% of survey respondents rating the content as good or excellent and 97% also rated the speakers as good or excellent! A very big thank you to our speakers and all those who attended on the day.

In 2022, we will:

BRITISH SOCIETY OF SOIL SCIENCE | ANNUAL REPORT 2021

World Congress of Soil Science

The World Congress of Soil Science 2022 (WCSS 22) is a leading international soil science conference, held every four years in different countries and attended by over 3,000 soil scientists from around the globe. The next Congress is being organised by the British Society of Soil Science on behalf of the International Union of Soil Sciences.

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BRITISH SOCIETY OF SOIL SCIENCE | ANNUAL REPORT 2021

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The Congress theme, ‘Soil Science – crossing boundaries, changing society’ will focus on the link between soil and society, with sessions covering soil systems, soil processes, soil management and how we interact with and use soils around the world. There will be opportunities for specialist workshops and discussion sessions across a wide range of soil disciplines. The core programme is supported by tours and a cultural and arts programme for delegates and the wider public to explore our diverse environment and culture.

In late 2020, we established a separate charity, the World Congress of Soil Science 2022 , with full responsibility for delivering the event and its legacy.

The Society and its Board continue to support the Congress by providing funding towards the delivery of the event and providing in-kind resources in the way of executive and volunteer support and undertaking communications activity.

Congress Achievements:

Bruce Lascelles President and Chair of the WCSS Working Group

In 2022, we will:

BRITISH SOCIETY OF SOIL SCIENCE | ANNUAL REPORT 2021

Supporting and encouraging the education of soil science

Our strategy said:

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.

What we set out to achieve:

Our Achievements:

farmers and decontamination experts, respectively

BRITISH SOCIETY OF SOIL SCIENCE | ANNUAL REPORT 2021

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In 2022, we will:

BRITISH SOCIETY OF SOIL SCIENCE | ANNUAL REPORT 2021

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Inspiring the future generations of soil scientists

Our strategy said:

We will continue to support the development of early career (EC) members working in soil science. We will fund a biennial conference dedicated to ECs 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.

What we set out to achieve:

Our Achievements:

In 2022, we will:

appropriate time to gain the professional skills required to move into the full membership category, and produced a guidance note to help them make the transition.

Our Impact:

҉[The Early Careers Conference which was ] attended by over 40 members was rated as very good or excellent by 100% of attendees, with 80% indicating that they would use the knowledge gained as part of their future practice

Main image: Harriett Ricketts

BRITISH SOCIETY OF SOIL SCIENCE | ANNUAL REPORT 2021

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Bel Lovel
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Samantha Kehoe
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Jessica Flack

CASE STUDY

Award Winners and Grant Recipients

We are proud to sponsor a prize

Grant recipients

and trophy for a number of awards within academic institutions, which are presented to students based on criteria set with each one. The 202021 award winners each received two years’ Society membership as part of their prize:

The following grants were awarded in 2021, supporting members and organisations to develop soil science skills. Outcomes from the projects will be shared with members in 2022.

classroom by demonstrating key learning outcomes via field videos

Kennedy Nyangoni – Best Student in Soil Science at Royal Agricultural University

҉ [British Society of Soil Science ] Interdisciplinary Grant for Early Career Researchers and Professionals – the winning project was SDG engagement: A dirty matter submitted by Christina van Midden, Nicolas Beriot, Michael Löbmann and Tanvi Taparia. The winners propose to develop a board game to raise awareness and communicate the challenges associated with the Sustainable Development Goals (SDGs) and demonstrate soil-based solutions to them. The game will aim to teach players to not only understand soil multifunctionality but also utilise these complex functions to mitigate the associated challenges. They hope to highlight the strong links, feedbacks and trade-offs that exist between the SDGs and suggest collaborative and interdisciplinary solutions that preserve environmental health as well as socio-economic needs.

Bel Lovel – Undergraduate Award at Lancaster University

William Tamblyn – Undergraduate Award at Harper Adams University

Samantha Kehoe – Postgraduate Award at Harper Adams University

Jessica Flack – for achieving the highest average grade across the MSc Environmental Management and MSc Environmental Pollution 2020-2021 cohort at University of Reading

Harriett Ricketts – Most Promising Soil Scientist at Cranfield University

The Colin Stansfield Award at Myerscough College was not awarded in 2021 due to the pandemic.

BRITISH SOCIETY OF SOIL SCIENCE | ANNUAL REPORT 2021

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Ensuring high standards of professional practice for those working with soils

Our strategy said:

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.

What we set out to achieve:

Our Achievements:

Our Impact:

BRITISH SOCIETY OF SOIL SCIENCE | ANNUAL REPORT 2021

CASE STUDY

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Honorary Members

Using the Honorary Membership function awarded within the Society Bye-Laws, Professors Goulding and Oliver were overwhelmingly elected at the AGM. This award demonstrates the impact which the individuals have had within soil science and specifically in supporting the Society to achieve its objectives.

҉ Professor Keith Goulding – A former President of BSSS, Keith has showed leadership and made enormous contributions

Soil Science, Margaret has made outstanding contributions to soil survey through innovative sampling design, estimation and spatial prediction, especially in the application of geostatistical theory. She has provided new knowledge on radioactivity and pollutants in soil, and comprehensively reviewed current knowledge on role of soil on human health.

in nutrient cycling, especially of nitrogen, phosphorus and potassium; nutrient losses from agriculture, especially nitrate leaching and nitrous oxide emissions; farm system studies; acid rain and soil acidification. These were recognised when he was awarded Highly Cited Scientist status by Clarivate in 2018.

҉ Professor Margaret Oliver – A former BSSS Council member and Editorin-chief of the European Journal of

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Professor Keith Goulding Professor Margaret Oliver
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In 2022, we will:

BRITISH SOCIETY OF SOIL SCIENCE | ANNUAL REPORT 2021

Leading on the social and environmental responsibilities of a contemporary society

Our strategy said:

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.

What we set out to achieve:

Our Achievements:

the percentage of members required to make a quorum at General Meetings

BRITISH SOCIETY OF SOIL SCIENCE | ANNUAL REPORT 2021

CASE STUDY

Updating our Articles of Association and Bye-Laws

It had been over 10 years since the Society had updated its Articles of Association, which were unanimously approved for amendment by members. The changes to the Articles included reducing the number of members needed to constitute a quorum, from 10% to 5%, removal of the reference to the merger between the Institute of Professional Soil Scientists (IPSS) and the Society over ten years ago, and greater clarity over the election of Board Trustees.

The updated Bye-Laws included changes to each section, and introduced a new section on Membership, setting out the categories of membership and the rules which members are bound by. The updated Bye-Laws clarified the election process for Society Trustees and Council and the role of the Presidential team.

The updated documents support the Society’s aim for a clear and transparent governance process.

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In 2022, we will:

BRITISH SOCIETY OF SOIL SCIENCE | ANNUAL REPORT 2021

About us

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.

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.

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.

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.

We promote research and education, both academically and in practice, and build collaborative partnerships 24 to help safeguard our soil for the future. This includes hosting the World Congress of Soil Science 2022 in Glasgow, where those

Join us on social media:

@BritishSoilScience @soilunderfoot @WCSS2022

@Soil_Science @WorldSoils2022 @ECSoil_Sci

@britishsocietyofsoilscience

@british-society-of-soil-science @BritishSocietyofSoil

BRITISH SOCIETY OF SOIL SCIENCE | ANNUAL REPORT 2021

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Our People

Our Trustees

Bruce Lascelles President 2021/22

Sacha Mooney Past President

Jack Hannam Incoming President

Tom Aspray

Professional Practice Committee Trustee

Anna Becvar Finance Trustee (until November 2021) David Hopkins Governance Trustee (until November 2021)

Anirban Sarkar

Finance Trustee (from November 2021)

Brian Westbury Governance Trustee (from November 2021)

Our Executive Office

Sarah Garry Executive Officer

Christine Berrill Project Coordinator (from May 2021)

Natalie Coles Senior Administrative Assistant

Our Committees

Our committees are led and managed by our volunteers who deliver the strategy of the Society through the groups. Thank you to all of our volunteers who give their time to our various committees in 2021.

The Chair of each Committee is also a member of the Society Council.

Professional Practice Committee Chair: Mike Palmer

Early Careers Committee Chair: Kirsty Elliott (from August 2021) / Daniel Wardak (until July 2021)

Publications Committee Chair: Sacha Mooney

Education Committee Chair: Lois Phillipps (from September 2021) / Jack Hannam (until September 2021)

World Congress of Soil Science 2022 Working Group Chair: Bruce Lascelles

Grants and Awards Committee Chair: Sacha Mooney (from September 2021) / Bruce Lascelles (until September 2021)

Our Council

Bruce Lascelles Trustee and Chair

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

Kirsty Elliott Early Careers Committee 2021 Chair

Leila Froud

South East England Soil Discussion Group Chair

Sarah Garry Executive Officer

Iain Gould

Midlands Soil Discussion Group Chair

Jack Hannam Trustee

Deyi Hou

Editor, Soil Use and Management

Manoj Menon

Northern Soil Network Chair

Sacha Mooney Trustee

Mark Nason

Ordinary Council Member

Lois Phillipps Education Committee Chair

Xavier Portell-Canal Ordinary Council Member

Thank you to the following members who also served on our Council during 2021:

Andy Tye

Midlands Soil Discussion Group Chair (until March 2021)

Daniel Wardak

Early Careers Chair (until July 2021)

Our Regional Groups

We operate six Regional Groups to meet the needs of our members in different parts of the country. Each of the Regional Group Chairs is also a member of the BSSS Council and implements the Society’s strategy, regionally.

South East England Regional Group (SEESOIL) Interim Chair: Leila Froud

Midlands Soil Discussion Group Chair: Iain Gould (from March 2021)/ Andy Tye (until March 2021)

South West Soils Discussion Group (SWSDG) Chair: Lynda Deeks

Northern Soil Network Chair: Vacant / Manoj Menon (until September 2021)

Scottish Soil Discussion Group Chair: Sarah Buckingham / Nikki Baggaley (maternity cover until August)

Welsh Soil Discussion Group Chair: Vacant

BRITISH SOCIETY OF SOIL SCIENCE | ANNUAL REPORT 2021

Contact us

British Society of Soil Science

Building 42A, Cranfield University Cranfield Bedfordshire MK43 0AL

email: admin@soils.org.uk phone: + 44(0) 1234 752983

www.soils.org.uk

The British Society of Soil Science is a limited company, registered in England and Wales No. 7110309 and a Registered Charity No. 1134456.

Image credits: Our thanks go to Agency 51, Earth Minutes, Media Trust’s Weston Communicating Climate Programme, SHE Changes Climate and Dick Thompson for the images which have been used in this publication.

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 2021

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 2021

Page
Reference and Administrative Details 1 to 2
Report of the Trustees 3 to 22
Independent Examiner's Report 23
Statement of Financial Activities 24
Balance Sheet 25 to 26
Notes to the Financial Statements 27 to 39

British Society of Soil Science

Reference and Administrative Details for the Year Ended 31 December 2021

TRUSTEES Dr D B Lascelles Mrs A L Becvar (resigned 20.9.21) Professor D W Hopkins (resigned 5.10.21) Dr T Aspray Professor S Mooney Dr J Hannam (appointed 1.1.21) Dr B Westbury (appointed 5.10.21) Mr A Sarkar (appointed 20.9.21) 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 Ms N Coles - Senior Administrative Assistant Ms C Berrill - Project Coordinator (from May 2021)

Editorial Team

European Journal of Soil Science Professor J Dungait - Editor Dr O Schmidt - Deputy Editor Dr R Bryant - Deputy Editor (until April 2021) Dr M Farrell - Deputy Editor (from April 2021) 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 2021

Soil Use and Management

Dr Deyi Hou - Editor Dr M Aitkenhead - Deputy Editor (until June 2021) Dr F Nicholson - Deputy Editor (until June 2021). Social Media Coordinator (from July 2021) Dr D O'Connor - Deputy Editor (from June 2021) Dr A Unc - Deputy Editor (from June 2021) Dr J Webb - Deputy Editor (from September 2021)

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 2021

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 2021. 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 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of new trustees

On 7 September 2021, Society members supported the implementation of updated Articles of Association of the British Society of Soil Science ("the Articles"). The update included a change to Article 22, whereby the usual term of office for Trustees should be a minimum of three and a maximum of six years. Trustees who have, or are due to reach, the end of their term, shall retire from office at the next General Meeting.

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.

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:

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.

Trustees attended a strategy setting workshop with an external consultant in September 2021.

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British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

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 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:

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 2021

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 2021, the Council consisted of 16 members, with one/ two seat(s) vacant, as follows:

Bruce Lascelles (Trustee and Chair / World Congress of Soil Science 2022 Chair) Sarah Buckingham (Scottish Soil Discussion Group Chair) / Nikki Baggaley (maternity cover until August 2021) Robert Cochrane (Ordinary Council Member)

Lynda Deeks (South West Soil Discussion Group Chair) Jenni Dungait (Editor, European Journal of Soil Science) Kirsty Elliott (Early Careers Committee Chair) from August 2021 / Daniel Wardak (until July 2021) Leila Froud (South East England Soil Discussion Group Chair) Sarah Garry (Executive Officer) Iain Gould (Midlands Soil Discussion Group Chair) from March 2021 / Andy Tye (until March 2021) Jack Hannam (President Elect) Deyi Hou (Editor, Soil Use and Management) Manoj Menon (Northern Soil Network Chair) until September 2021 Sacha Mooney (Grants and Awards Committee Chair/ Past President/ Publications Committee Chair) Mike Palmer (Professional Practice Committee Chair)

Lois Phillips (Education Committee Chair) from September 2021/ Jack Hannam (until September 2021) Xavier Portell-Canal (Ordinary Council Member) Welsh Regional Group Chair - Vacant

The Council is informed by the following standing committees:

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British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Association Membership

At 31 December 2021, BSSS represented 853 members, the highest number in the Society’s history and a 10% increase from 2020 (776). 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

Technical Member

Full Member (M.I. Soil Sci.)

Non Fee-Paying Members

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British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

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: 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 2021

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 2021

ACHIEVEMENT AND PERFORMANCE Activities 2021

Seeking to publicise the key issues for the soil science community

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 set out to achieve:

Our Achievements:

Journals

Guidance and Publicity

Our Impact

Case Study - Science Note: Soil Carbon

At the beginning of November to coincide with COP 26, we launched our first Science Note on the topic of Soil Carbon where our recommendations to governments included that long-term financial incentives are introduced to encourage sustainable soil management practices, particularly in a bid to store soil carbon.

Soils contain more carbon than in the atmosphere and vegetation combined and are therefore an essential carbon store. Increasing soil organic carbon content through sustainable soil management (or regenerative agricultural) practices, can improve soil health, the efficiency of food production and water quality. As carbon gains can be easily lost, affecting efficient soil usage, the note recommends that any incentives to support farmers and other land-owners to sequester carbon, are made over the long-term.

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British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

ACHIEVEMENT AND PERFORMANCE

Sustainable soil management, often known as regenerative agricultural practices, includes reducing the amount of tillage, planting 'cover crops' to cover the soil throughout the year and between cropping plants and introducing organic material to existing soils. The note also encourages smaller land-owners and gardeners to introduce these practices on their land to increase the amount of carbon in their soil.

Further recommendations include protecting existing carbon stores in permanent grasslands, moorlands, peatlands, wetlands and woodlands and carefully considering the application of rock dust or biochar, to ensure they do not negatively impact on soil quality through pH change.

The Science Note: Soil Carbon is available as a technical, fully referenced document and as a short, summary document via: https://soils.org.uk/education/guidance-and-science-notes/

Thank you to Paul Newell Price who Chaired the task group established to deliver the note along with group members, M. Fernanda Aller, Anne Bhogal, Deborah Crossan, Lorna Dawson, Andy Gregory, Lewis Peake and David Tompkins for their contributions.

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 set out to achieve:

• Develop further content to support the #Grounded series and introduce different aspects of soil health to the general public

• Prepare for COP 26. We recognise the significance of the conference 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.

Our Achievements:

Our #Grounded campaign was nominated for two international awards:

Our Impact

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British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

ACHIEVEMENT AND PERFORMANCE

Case Study - COP 26

For the first two weeks in November 2021, Society President Bruce Lascelles, Council Member Mark Nason and Executive Officer Sarah Garry attended COP26 negotiations in Glasgow, on behalf of the Society.

The Society received Observer Status to attend COP26, meaning that we were able to access the 'blue zone', the area of the conference for governments and heads of state. As an Observer Organisation, along with 2,500 others, we are able to attend to observe official meetings and some negotiations and hold leaders to account.

During the course of COP26, our provisional attendance was altered to provide us with permanent Observer Status, allowing us to attend all future UN Climate Change Conferences (COP's) as a Non-Governmental Organisation (NGO).

During COP 26 and into the future, our key asks for international governments are to prevent, halt and reverse the degradation of soils by:

The Society's role continues to be in striving to secure the future of soils by promoting the critical importance of soils in delivering the UN Sustainable Development Goals and supplying knowledge, through our science, to support efforts to halt and repair soil degradation.

COP Outcomes

During our two weeks at COP, we:

Governments are discussing annual reporting of climate pledges, which if passed will make every annual COP conference an important milestone for the review of climate change: https://www.bbc.co.uk/news/world-59231477

We will continue 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 and will use our new NGO status to promote the importance of soil in climate change mitigation to national and international governments.

Over the next few months, the Society Council will consider the outcomes achieved by attending COP26 and consider what, if any, approach we will take to COP27.

Details of the next UNFCCC COP27 are still to be announced and it is expected to take place in November 2022 in Egypt.

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British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

ACHIEVEMENT AND PERFORMANCE

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.

What we set out to achieve:

Our Achievements:

• Seven free to attend Zoom into Soil sessions on, which were also made available on our YouTube channel after the event. These included sessions on topics such as soil organic matter, compaction, an EJSS session on Early Career Researchers and a family-focused session on soils in art and culture

Our Impact

Case Study - Annual Conference and AGM

We were unable to host an in-person Annual Conference in 2021 due to the pandemic and the event took place virtually, allowing 120 members from the UK and internationally to attend.

The Society's flagship event, this year on Soil Health, sponsored by Arcadis, featured:

Professor Jim Harris, A new look at soil health

Elizabeth Stockdale, Developing scorecards for soil health with farmers - promoting understanding and discussion of soil function

Professor Dr. Matthias Rillig, How multiple factors of global change affect soil processes and biodiversity Dr Felicity Crotty, Using soil biology to assess soil health

President's Lecture: Dr Rattan Lal, Returning land to nature by producing just enough from less

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British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

ACHIEVEMENT AND PERFORMANCE

We received our best ever event feedback with 97% of survey respondents rating the content as good or excellent and 97% also rated the speakers as good or excellent! A very big thank you to our speakers and all those who attended on the day.

The World Congress of Soil Science 2022

The World Congress of Soil Science 2022 (WCSS 22) is a leading international soil science conference, held every four years in different countries and attended by over 3,000 soil scientists from around the globe. The next Congress is being organised by the British Society of Soil Science on behalf of the International Union of Soil Sciences.

The Congress theme, 'Soil Science - crossing boundaries, changing society' will focus on the link between soil and society, with sessions covering soil systems, soil processes, soil management and how we interact with and use soils around the world. There will be opportunities for specialist workshops and discussion sessions across a wide range of soil disciplines. The core programme is supported by tours and a cultural and arts programme for delegates and the wider public to explore our diverse environment and culture.

In late 2020 we established a separate charity, the World Congress of Soil Science 2022, with full responsibility for delivering the event and its legacy.

The Society and its Board continue to support the Congress by providing funding towards the delivery of the event and providing in-kind resources in the way of executive and volunteer support and undertaking communications activity.

Congress Achievements:

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.

What we set out to achieve:

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British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

ACHIEVEMENT AND PERFORMANCE

Our Achievements:

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.

What we set out to achieve:

Our Achievements:

• Updated our Early Careers membership category to provide all EC members with appropriate time to gain the professional skills required to move into the full membership category, and produced a guidance note to help them make the transition

Our Impact:

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British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

ACHIEVEMENT AND PERFORMANCE

Case Study - Award Winners and Grant Recipients

BSSS is proud to sponsor a prize and trophy for a number of awards within academic institutions, which are presented to students based on criteria set with each one. The 2020-21 award winners each received two years' Society membership as part of their prize:

Kennedy Nyangoni - Best Student in Soil Science at Royal Agricultural University Bel Lovel (photo) - Undergraduate Award at Lancaster University William Tamblyn - Undergraduate Award at Harper Adams University Samantha Kehoe - Postgraduate Award at Harper Adams University

Jessica Flack (photo) - for achieving the highest average grade across the MSc Environmental Management and MSc Environmental Pollution 2020-2021 cohort at University of Reading

Harriett Ricketts (photo) - Most Promising Soil Scientist at Cranfield University

The Colin Stansfield Award at Myerscough College was not awarded in 2021 due to the pandemic.

Grant recipients

The following grants were awarded in 2021, supporting members and organisations to develop soil science skills. Outcomes from the projects will be shared with members in 2022:

Early Career Conference Grant - £50.41 to Joseph Martlew to attend Eurosoil 2021 David S Jenkinson Fellowship - £5,000 to Dr Daniel Evans for Stabilizing Carbon at the Rock-Soil interface: impacts of climate and wildfire at the University of California in September 2022

Public Engagement Grant - £250 to Nim Kibbler for Get to know your soil at Forth Rivers Trust to develop an online repository of simple-to-do soil explorations and tests that farmers and land managers can carry out to learn more about their own soils

Field Equipment Grant - £623.61 to Nicholle Bell for outdoor camera equipment to create a series of field work 'how to' videos that will cover a range of protocols from core sampling to preserving samples for RNA extraction, document field sites and sampling events for future projects and bring the field to the classroom by demonstrating key learning outcomes via field videos

British Society of Soil Science Interdisciplinary Grant for Early Career Researchers and Professionals the winning project was SDG engagement: A dirty matter submitted by Christina van Midden, Nicolas Beriot, Michael Löbmann and Tanvi Taparia. The winners propose to develop a board game to raise awareness and communicate the challenges associated with the Sustainable Development Goals (SDGs) and demonstrate soil-based solutions to them. The game will aim to teach players to not only understand soil multifunctionality but also utilise these complex functions to mitigate the associated challenges. They hope to highlight the strong links, feedbacks and trade-offs that exist between the SDGs and suggest collaborative and interdisciplinary solutions that preserve environmental health as well as socio-economic needs

World Congress of Soil Science 2022 - The Society Board of Trustees granted £42,520 to the World Congress of Soil Science 2022 for the purpose of delivering the event from 31 July – 5 August 2022

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.

What we set out to achieve:

• 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

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British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

ACHIEVEMENT AND PERFORMANCE Our Achievements:

• Reviewed 55 new membership applications and 1 new Science Council registration

• Participated in the Science Council's 2021 benchmarking exercise using Progression Framework 2.0. The self-assessment tool for Equality, Diversity and Inclusion indicated that the Society has improved its score since it was last carried out in 2017 and we are in line or ahead of other organisations when benchmarked against their results

Our Impact:

• Increased our membership from 776 in 2020 to 853 in 2021, a 14% increase and the Society's highest ever number of members

Case Study - Honorary Members

Using the Honorary Membership function awarded within the Society Bye-Laws, Professors Goulding and Oliver were overwhelmingly elected at the AGM. This award demonstrates the impact which the individuals have had within soil science and specifically in supporting the Society to achieve its objectives.

• Professor Keith Goulding - A former President of BSSS, Keith has showed leadership and made enormous contributions in nutrient cycling, especially of nitrogen, phosphorus and potassium; nutrient losses from agriculture, especially nitrate leaching and nitrous oxide emissions; farm system studies; acid rain and soil acidification. These were recognised when he was awarded Highly Cited Scientist status by Clarivate in 2018

• Professor Margaret Oliver - A former BSSS Council member and Editor-in-chief of the European Journal of Soil Science, Margaret has made outstanding contributions to soil survey through innovative sampling design, estimation and spatial prediction, especially in the application of geostatistical theory. She has provided new knowledge on radioactivity and pollutants in soil, and comprehensively reviewed current knowledge on role of soil on human health

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.

What we set out to achieve:

Our Achievements:

• Updated Terms of Reference to reflect the need for diverse representation across all of our committees

• Agreed two new policies: Complaints and Safeguarding. The policies outline our commitment to operate a fair and inclusive Society which is transparent in its complaint handling, and our commitment to ensure any children or vulnerable adults participating in our activities are protected from harm

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British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

ACHIEVEMENT AND PERFORMANCE

Case Study - Updating our Articles of Association and Bye-Laws

It had been over 10 years since the Society had updated its Articles of Association, which were unanimously approved for amendment by members. The changes to the Articles included reducing the number of members needed to constitute a quorum, from 10% to 5%, removal of the reference to the merger between the Institute of Professional Soil Scientists (IPSS) and the Society over ten years ago, and greater clarity over the election of Board Trustees.

The updated Bye-Laws included changes to each section, and introduced a new section on Membership, setting out the categories of membership and the rules which members are bound by. The updated Bye-Laws clarified the election process for Society Trustees and Council and the role of the Presidential team.

The updated documents support the Society's aim for a clear and transparent governance process.

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British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

FUTURE ACTIVITIES

To support our strategy, we will undertake the following activities in 2022:

1 . Seeking to publicise the key issues for the soil science community

3. Hosting conferences and meetings focused on soils

4. Supporting and encouraging the education of soil science

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British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

FINANCIAL REVIEW

Investment performance

The Society has obtained banking and other interest from bank and building society accounts held amounting to £1,069 (2020 : £3,255).

The Society was also in receipt of distributions from its investment portfolio of £14,584 (2020 : £16,949), representing a 4.76% (2020 : 6.26%) return on capital invested into the fund at the beginning of the financial year.

The investment portfolio has achieved capital growth of £36,190 (2020 decline : £60,527), representing an increase 11.79% (2020 : decline 22.38%) return on capital invested into the fund at the beginning of the financial year.

Financial position

The tangible fixed assets net book value of £3,308 (2020 : £282) has increased from the prior year due to additions.

The balance sheet position shows an increased net current assets position of £1,045,368 (2020 : £945,610), resulting from an increase in the value of investments to £306,695 (2020 : £270,505), combined with a decrease in cash at bank and in hand to £483,801 (2020 : £519,138) and an increase of debtors to £93,775 (2020 : £198).

Creditors due within one year as at the balance sheet date have decreased to £89,056 (2020 : £128,691) due to a decrease in accruals to £29,148 (2020 : £101,489).

At the yearend the Society has freely available current reserves of £1,031,997 (2020 : £932,995) which excludes fixed assets of £25,196 (2020 : £24,906). Given the Society's current levels of expenditure of £353,974 (2020 : £312,344) this would allow for approximately 35 months (2020 : 36 months) of continuing operations without further freely available reserves becoming available.

As at the yearend the Society had unrestricted funds totalling £1,057,193 (2020 : £957,901) and restricted funds totalling £13,371 (2020 : £12,615) as detailed further in the notes to the financial statements. The total funds of the Society has increased to £1,070,564 (2020 : £970,516).

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 £454,022 (2020 : £317,587). The increase in the year is a result of the share revaluation gain amounting to £36,190 (2020 loss : £60,527) and other trading activities income of £45,400 (2020 : £11).

The Society's membership subscription income of £35,797 (2020 : £36,108) has maintained consistent with prior years. Total incoming resources from donations and legacies has increased to £36,648 (2020 : £36,597) as a result of increased donations to the Brian Chambers Soil Fund, which amounted to £750 (2020 : £490) in the year.

The net incoming resources for the year amounted to £100,048 (2020 : £5,243), of which £756 (2020 : £465 loss) relates to restricted funds.

Page 20

British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

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:

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:

Current levels of reserves

Continuing concern over the future stability of academic publishing, changing currency exchange rates and the continuing impact of geopolitical instability and it’s impact on macroeconomic outlook 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 £312,000.

The level of reserve held is calculated and monitored every 12 months by the Treasurer Trustee and 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 21

British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

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:

........................................................................ Dr D B Lascelles - Trustee

Page 22

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 2021.

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 23

British Society of Soil Science

Statement of Financial Activities for the Year Ended 31 December 2021

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
4
Charitable activities
Publications
Meetings and conferences
Training courses
Other trading activities
5
Investment income
6
Total
EXPENDITURE ON
Raising funds
Charitable activities
7
Membership and subscriptions
Publications
Meetings and conferences
Training courses
Provision of grants
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
35,898
314,070
-
6,061
45,400
51,837
453,266
1,380
73,908
126,980
96,336
2,327
53,043
353,974
99,292
957,901
1,057,193		 Restricted
funds
£
750
-
-
-
-
6
756
-
-
-
-
-
-
-
756
12,615
13,371		 2021
Total
funds
£
36,648
314,070
-
6,061
45,400
51,843
454,022
1,380
73,908
126,980
96,336
2,327
53,043
353,974
100,048
970,516
1,070,564		 2020
Total
funds
£
36,597
320,878
424
-
11
(40,323)
317,587
8,139
103,223
86,694
64,623
3,992
45,673
312,344
5,243
965,273
970,516

The notes form part of these financial statements

Page 24

British Society of Soil Science (Registered number: 07110309)

Balance Sheet 31 December 2021

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
19
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
funds
£
21,888
3,308
25,196
93,775
306,695
250,028
470,555
1,121,052
(89,056)
1,031,997
1,057,193
1,057,193		 Restricted
funds
£
-
-
-
-
-
125
13,246
13,371
13,371
13,371
13,371		 2021
Total
funds
£
21,888
3,308
25,196
93,775
306,695
250,153
483,801
1,134,424
(89,056)
1,045,368
1,070,564
1,070,564
1,057,193
13,371
1,070,564		 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

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2021 in accordance with Section 476 of the Companies Act 2006.

The notes form part of these financial statements

Page 25

continued...

British Society of Soil Science (Registered number: 07110309)

Balance Sheet - continued 31 December 2021

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 ............................................. and were signed on its behalf by:

............................................. Dr D B Lascelles - Trustee

The notes form part of these financial statements

Page 26

British Society of Soil Science

Notes to the Financial Statements for the Year Ended 31 December 2021

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.

continued...

Page 27

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

British Society of Soil Science

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 - 25% on reducing balance Fixtures & Fittings - 25% on reducing balance

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.

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.

continued...

Page 28

British Society of Soil Science

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

2. ACCOUNTING POLICIES - continued

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.

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 - 30% Publications - 20% Meetings and conferences - 50%

continued...

Page 29

British Society of Soil Science

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

3. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY - continued

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
Sponsorships
Partnership
Secretariat fees
6.
INVESTMENT INCOME
Share revaluations
Deposit account interest
Investment income		 2021
£
851
35,797
36,648
2021
£
-
1,000
8,400
36,000
45,400
2021
£
36,190
1,069
14,584
51,843		 2020
£
489
36,108
36,597
2020
£
11
-
-
-
11
2020
£
(60,527)
3,255
16,949
(40,323)

7. CHARITABLE ACTIVITIES COSTS

Membership and subscriptions
Publications
Meetings and conferences
Training courses
Provision of grants		 Direct
Costs
£
13,833
90,921
6,190
2,327
-
113,271		 Grant
funding of
activities
(see note
8)
£
-
-
-
-
53,043
53,043		 Support
costs (see
note 9)
£
60,075
36,059
90,146
-
-
186,280		 Totals
£
73,908
126,980
96,336
2,327
53,043
352,594

continued...

Page 30

British Society of Soil Science

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

8. GRANTS PAYABLE

Provision of grants
The total grants paid to institutions during the year was as follows:
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
Eurosoil Grant
Brian Chambers Soil Fund Grants
World Congress of Soil Science Grant		 2021
£
53,043
2021
£
42,520
2021
£
623
5,000
450
4,450
-
42,520
53,043		 2020
£
45,673
2020
£
39,334
2020
£
-
5,000
339
-
1,000
39,334
45,673

Details of the purpose and nature of the above grants can be found within the Report of the Trustees.

9. SUPPORT COSTS

SUPPORT COSTS
Membership and subscriptions
Publications
Meetings and conferences		 Finance
£
1,108
-
-
1,108		 Governance
Other
costs
£
£
54,086
4,881
36,059
-
90,146
-
180,291
4,881		 Totals
£
60,075
36,059
90,146
186,280

continued...

Page 31

British Society of Soil Science

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

9. SUPPORT COSTS - continued

Support costs, included in the above, are as follows:

Membership
Meetings
and
and
subscriptions
Publications
conferences
£
£
£
Bank charges
1,098
-
-
Exchange rate variances
10
-
-
Office staff costs
46,920
31,280
78,201
Rent, rates and water
1,050
701
1,752
Insurance
493
329
821
Telephone
56
37
93
Postage and stationery
32
21
52
Computer and website
expenses
4,080
2,720
6,799
Repairs and renewals
304
203
508
Amortisation of intangible
fixed assets
821
547
1,368
Depreciation of tangible
fixed assets
330
221
552
Independent examination
fees
3,490
-
-
Independent examiners' fees
for other work
1,391
-
-
60,075
36,059
90,146		 2021
Total
activities
£
1,098
10
156,401
3,503
1,643
186
105
13,599
1,015
2,736
1,103
3,490
1,391
186,280		 2020
Total
activities
£
872
(3)
126,407
3,293
3,253
307
996
3,739
-
2,736
94
3,306
1,200
146,200

10. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2021 2020
£ £
Independent examination fees 3,490 3,306
Examiner' fees for non-assurance services 1,391 1,200
Depreciation - owned assets 1,103 94
Website development amortisation 2,736 2,736

11. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the year ended 31 December 2020.

continued...

Page 32

British Society of Soil Science

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

11. TRUSTEES' REMUNERATION AND BENEFITS - continued

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
Dr T Aspray
Prof S Mooney
Dr J Hannam
Dr B Westbury
Mr A Sarkar		 2021
£
146
-
-
-
-
-
-
-
146		 2020
£
-
-
-
153
294
-
-
-
447

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
36,107
Charitable activities
Publications
320,878
Meetings and conferences
424
Other trading activities
11
Investment income
(40,368)
Total
317,052
EXPENDITURE ON
Raising funds
8,139
Charitable activities
Membership and subscriptions
103,223
Publications
86,694
Meetings and conferences
64,623
Training courses
3,992
Provision of grants
44,673
Total
311,344
NET INCOME/(EXPENDITURE)
5,708		 Restricted
funds
£
490
-
-
-
45
535
-
-
-
-
-
1,000
1,000
(465)		 Total
funds
£
36,597
320,878
424
11
(40,323)
317,587
8,139
103,223
86,694
64,623
3,992
45,673
312,344
5,243

continued...

Page 33

British Society of Soil Science

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued - continued
Unrestricted Restricted
Total
funds funds funds
£ £ £
RECONCILIATION OF FUNDS
Total funds brought forward 952,193 13,080 965,273
TOTAL FUNDS CARRIED FORWARD 957,901 12,615 970,516
13. INTANGIBLE FIXED ASSETS
Website
development
£
COST
At 1 January 2021 and 31 December 2021 27,360
AMORTISATION
At 1 January 2021 2,736
Charge for year 2,736
At 31 December 2021 5,472
NET BOOK VALUE
At 31 December 2021 21,888
At 31 December 2020 24,624
14. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£ £ £
COST
At 1 January 2021 - 4,894 4,894
Additions 3,282 847 4,129
Disposals - (1,279) (1,279)
At 31 December 2021 3,282 4,462 7,744
DEPRECIATION
At 1 January 2021 - 4,612 4,612
Charge for year 820 283 1,103
Eliminated on disposal - (1,279) (1,279)
At 31 December 2021 820 3,616 4,436
NET BOOK VALUE
At 31 December 2021 2,462 846 3,308
At 31 December 2020 - 282 282

continued...

Page 34

British Society of Soil Science

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021
£
Trade debtors
93,577
Other debtors
198
93,775
CURRENT ASSET INVESTMENTS
2021
£
Listed investments
306,695		 2020
£
-
198
198
2020
£
270,505

16. CURRENT ASSET INVESTMENTS

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
VAT
Subscriptions paid in advance
Accrued expenses		 2021
£
49,771
768
9,369
29,148
89,056		 2020
£
21,010
-
6,192
101,489
128,691

18. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years		 2021
£
700
-
700		 2020
£
2,800
700
3,500

Page 35

continued...

British Society of Soil Science

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

19. MOVEMENT IN FUNDS

Unrestricted funds
General fund
BSSS Operational Fund
2022 World Congress of Soil Science Fund
Training Courses
Restricted funds
Brian Chambers Soils Fund
TOTAL FUNDS		 At 1/1/21
£
513,410
312,345
132,146
-
957,901
12,615
970,516		 Net
movement
in funds
£
138,198
-
(42,520)
3,614
99,292
756
100,048		 Transfers
between
At
funds
31/12/21
£
£
891
652,499
(891)
311,454
-
89,626
-
3,614
-
1,057,193
-
13,371
-
1,070,564

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
2022 World Congress of Soil Science Fund
Training Courses
Restricted funds
Brian Chambers Soils Fund
TOTAL FUNDS		 Incoming
resources
£
447,205
-
6,061
453,266
756
454,022		 Resources
Movement
expended
in funds
£
£
(309,007)
138,198
(42,520)
(42,520)
(2,447)
3,614
(353,974)
99,292
-
756
(353,974)
100,048

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 1/1/20
£
375,905
327,288
249,000
952,193
13,080
965,273		 Net
movement
in funds
£
105,569
(60,527)
(39,334)
5,708
(465)
5,243		 Transfers
between
funds
£
31,936
45,584
(77,520)
-
-
-		 At
31/12/20
£
513,410
312,345
132,146
957,901
12,615
970,516

Page 36

continued...

British Society of Soil Science

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

19. MOVEMENT IN FUNDS - continued

Comparative 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
£
377,579
(60,527)
-
317,052
535
317,587		 Resources
Movement
expended
in funds
£
£
(272,010)
105,569
-
(60,527)
(39,334)
(39,334)
(311,344)
5,708
(1,000)
(465)
(312,344)
5,243

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
Training Courses
Restricted funds
Brian Chambers Soils Fund
TOTAL FUNDS		 At 1/1/20
£
375,905
327,288
249,000
-
952,193
13,080
965,273		 Net
movement
in funds
£
243,767
(60,527)
(81,854)
3,614
105,000
291
105,291		 Transfers
between
At
funds
31/12/21
£
£
32,827
652,499
44,693
311,454
(77,520)
89,626
-
3,614
-
1,057,193
-
13,371
-
1,070,564

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
Training Courses
Restricted funds
Brian Chambers Soils Fund
TOTAL FUNDS		 Incoming
resources
£
824,784
(60,527)
-
6,061
770,318
1,291
771,609		 Resources
Movement
expended
in funds
£
£
(581,017)
243,767
-
(60,527)
(81,854)
(81,854)
(2,447)
3,614
(665,318)
105,000
(1,000)
291
(666,318)
105,291

continued...

Page 37

British Society of Soil Science

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

19. MOVEMENT IN FUNDS - continued

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.

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.

20. 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		 2021
£
122,079
14,703
-
3,046
-
701
-
140,529		 2020
£
80,273
8,806
822
2,183
-
887
-
92,971

The above transactions were charged to the society at cost. As at the balance sheet date the charity owed £30,491 (2020 - £nil) to Cranfield University in respect of such services.

There were no other related party transactions in the financial years ended 31 December 2021 or 31 December 2020.

continued...

Page 38

British Society of Soil Science

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

21. 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 £577,378 (2020 - £519,138).

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 £306,695 (2020 - £270,505).

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 £49,771 (2020 - £21,011).

Details of the terms of conditions of other loans are include within the Related Party Disclosures notes within the financial statements.

Page 39

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 2021

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 2021

Page
Reference and Administrative Details 1 to 2
Report of the Trustees 3 to 22
Independent Examiner's Report 23
Statement of Financial Activities 24
Balance Sheet 25 to 26
Notes to the Financial Statements 27 to 39
Detailed Statement of Financial Activities 40 to 41

British Society of Soil Science

Reference and Administrative Details for the Year Ended 31 December 2021

TRUSTEES Dr D B Lascelles Mrs A L Becvar (resigned 20.9.21) Professor D W Hopkins (resigned 5.10.21) Dr T Aspray Professor S Mooney Dr J Hannam (appointed 1.1.21) Dr B Westbury (appointed 5.10.21) Mr A Sarkar (appointed 20.9.21) 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 Ms N Coles - Senior Administrative Assistant Ms C Berrill - Project Coordinator (from May 2021)

Editorial Team

European Journal of Soil Science Professor J Dungait - Editor Dr O Schmidt - Deputy Editor Dr R Bryant - Deputy Editor (until April 2021) Dr M Farrell - Deputy Editor (from April 2021) Dr G Heuvelink - Deputy Editor Dr J Scullion - Deputy Editor

Page 1

British Society of Soil Science

Reference and Administrative Details

for the Year Ended 31 December 2021

Soil Use and Management

Dr Deyi Hou - Editor Dr M Aitkenhead - Deputy Editor (until June 2021) Dr F Nicholson - Deputy Editor (until June 2021). Social Media Coordinator (from July 2021) Dr D O'Connor - Deputy Editor (from June 2021) Dr A Unc - Deputy Editor (from June 2021) Dr J Webb - Deputy Editor (from September 2021)

Bankers

Co-operative Bank PO Box 250 Skelmersdale WN8 6WT

Websites

www.soils.org.uk

Page 2

British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

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 2021. 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.

Page 3

British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of new trustees

On 7 September 2021, Society members supported the implementation of updated Articles of Association of the British Society of Soil Science ("the Articles"). The update included a change to Article 22, whereby the usual term of office for Trustees should be a minimum of three and a maximum of six years. Trustees who have, or are due to reach, the end of their term, shall retire from office at the next General Meeting.

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.

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:

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.

Trustees attended a strategy setting workshop with an external consultant in September 2021.

Page 4

British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

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 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:

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.

Page 5

British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

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 2021, the Council consisted of 16 members, with one/ two seat(s) vacant, as follows:

Bruce Lascelles (Trustee and Chair / World Congress of Soil Science 2022 Chair) Sarah Buckingham (Scottish Soil Discussion Group Chair) / Nikki Baggaley (maternity cover until August 2021) Robert Cochrane (Ordinary Council Member)

Lynda Deeks (South West Soil Discussion Group Chair) Jenni Dungait (Editor, European Journal of Soil Science) Kirsty Elliott (Early Careers Committee Chair) from August 2021 / Daniel Wardak (until July 2021) Leila Froud (South East England Soil Discussion Group Chair) Sarah Garry (Executive Officer) Iain Gould (Midlands Soil Discussion Group Chair) from March 2021 / Andy Tye (until March 2021) Jack Hannam (President Elect) Deyi Hou (Editor, Soil Use and Management) Manoj Menon (Northern Soil Network Chair) until September 2021 Sacha Mooney (Grants and Awards Committee Chair/ Past President/ Publications Committee Chair) Mike Palmer (Professional Practice Committee Chair)

Lois Phillips (Education Committee Chair) from September 2021/ Jack Hannam (until September 2021) Xavier Portell-Canal (Ordinary Council Member) Welsh Regional Group Chair - Vacant

The Council is informed by the following standing committees:

Page 6

British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Association Membership

At 31 December 2021, BSSS represented 853 members, the highest number in the Society’s history and a 10% increase from 2020 (776). 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

Technical Member

Full Member (M.I. Soil Sci.)

Non Fee-Paying Members

Page 7

British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

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: 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.

Page 8

British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

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.

Page 9

British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

ACHIEVEMENT AND PERFORMANCE Activities 2021

Seeking to publicise the key issues for the soil science community

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 set out to achieve:

Our Achievements:

Journals

Guidance and Publicity

Our Impact

Case Study - Science Note: Soil Carbon

At the beginning of November to coincide with COP 26, we launched our first Science Note on the topic of Soil Carbon where our recommendations to governments included that long-term financial incentives are introduced to encourage sustainable soil management practices, particularly in a bid to store soil carbon.

Soils contain more carbon than in the atmosphere and vegetation combined and are therefore an essential carbon store. Increasing soil organic carbon content through sustainable soil management (or regenerative agricultural) practices, can improve soil health, the efficiency of food production and water quality. As carbon gains can be easily lost, affecting efficient soil usage, the note recommends that any incentives to support farmers and other land-owners to sequester carbon, are made over the long-term.

Page 10

British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

ACHIEVEMENT AND PERFORMANCE

Sustainable soil management, often known as regenerative agricultural practices, includes reducing the amount of tillage, planting 'cover crops' to cover the soil throughout the year and between cropping plants and introducing organic material to existing soils. The note also encourages smaller land-owners and gardeners to introduce these practices on their land to increase the amount of carbon in their soil.

Further recommendations include protecting existing carbon stores in permanent grasslands, moorlands, peatlands, wetlands and woodlands and carefully considering the application of rock dust or biochar, to ensure they do not negatively impact on soil quality through pH change.

The Science Note: Soil Carbon is available as a technical, fully referenced document and as a short, summary document via: https://soils.org.uk/education/guidance-and-science-notes/

Thank you to Paul Newell Price who Chaired the task group established to deliver the note along with group members, M. Fernanda Aller, Anne Bhogal, Deborah Crossan, Lorna Dawson, Andy Gregory, Lewis Peake and David Tompkins for their contributions.

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 set out to achieve:

• Develop further content to support the #Grounded series and introduce different aspects of soil health to the general public

• Prepare for COP 26. We recognise the significance of the conference 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.

Our Achievements:

Our #Grounded campaign was nominated for two international awards:

Our Impact

Page 11

British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

ACHIEVEMENT AND PERFORMANCE

Case Study - COP 26

For the first two weeks in November 2021, Society President Bruce Lascelles, Council Member Mark Nason and Executive Officer Sarah Garry attended COP26 negotiations in Glasgow, on behalf of the Society.

The Society received Observer Status to attend COP26, meaning that we were able to access the 'blue zone', the area of the conference for governments and heads of state. As an Observer Organisation, along with 2,500 others, we are able to attend to observe official meetings and some negotiations and hold leaders to account.

During the course of COP26, our provisional attendance was altered to provide us with permanent Observer Status, allowing us to attend all future UN Climate Change Conferences (COP's) as a Non-Governmental Organisation (NGO).

During COP 26 and into the future, our key asks for international governments are to prevent, halt and reverse the degradation of soils by:

The Society's role continues to be in striving to secure the future of soils by promoting the critical importance of soils in delivering the UN Sustainable Development Goals and supplying knowledge, through our science, to support efforts to halt and repair soil degradation.

COP Outcomes

During our two weeks at COP, we:

Governments are discussing annual reporting of climate pledges, which if passed will make every annual COP conference an important milestone for the review of climate change: https://www.bbc.co.uk/news/world-59231477

We will continue 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 and will use our new NGO status to promote the importance of soil in climate change mitigation to national and international governments.

Over the next few months, the Society Council will consider the outcomes achieved by attending COP26 and consider what, if any, approach we will take to COP27.

Details of the next UNFCCC COP27 are still to be announced and it is expected to take place in November 2022 in Egypt.

Page 12

British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

ACHIEVEMENT AND PERFORMANCE

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.

What we set out to achieve:

Our Achievements:

• Seven free to attend Zoom into Soil sessions on, which were also made available on our YouTube channel after the event. These included sessions on topics such as soil organic matter, compaction, an EJSS session on Early Career Researchers and a family-focused session on soils in art and culture

Our Impact

Case Study - Annual Conference and AGM

We were unable to host an in-person Annual Conference in 2021 due to the pandemic and the event took place virtually, allowing 120 members from the UK and internationally to attend.

The Society's flagship event, this year on Soil Health, sponsored by Arcadis, featured:

Professor Jim Harris, A new look at soil health

Elizabeth Stockdale, Developing scorecards for soil health with farmers - promoting understanding and discussion of soil function

Professor Dr. Matthias Rillig, How multiple factors of global change affect soil processes and biodiversity Dr Felicity Crotty, Using soil biology to assess soil health

President's Lecture: Dr Rattan Lal, Returning land to nature by producing just enough from less

Page 13

British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

ACHIEVEMENT AND PERFORMANCE

We received our best ever event feedback with 97% of survey respondents rating the content as good or excellent and 97% also rated the speakers as good or excellent! A very big thank you to our speakers and all those who attended on the day.

The World Congress of Soil Science 2022

The World Congress of Soil Science 2022 (WCSS 22) is a leading international soil science conference, held every four years in different countries and attended by over 3,000 soil scientists from around the globe. The next Congress is being organised by the British Society of Soil Science on behalf of the International Union of Soil Sciences.

The Congress theme, 'Soil Science - crossing boundaries, changing society' will focus on the link between soil and society, with sessions covering soil systems, soil processes, soil management and how we interact with and use soils around the world. There will be opportunities for specialist workshops and discussion sessions across a wide range of soil disciplines. The core programme is supported by tours and a cultural and arts programme for delegates and the wider public to explore our diverse environment and culture.

In late 2020 we established a separate charity, the World Congress of Soil Science 2022, with full responsibility for delivering the event and its legacy.

The Society and its Board continue to support the Congress by providing funding towards the delivery of the event and providing in-kind resources in the way of executive and volunteer support and undertaking communications activity.

Congress Achievements:

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.

What we set out to achieve:

Page 14

British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

ACHIEVEMENT AND PERFORMANCE

Our Achievements:

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.

What we set out to achieve:

Our Achievements:

• Updated our Early Careers membership category to provide all EC members with appropriate time to gain the professional skills required to move into the full membership category, and produced a guidance note to help them make the transition

Our Impact:

Page 15

British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

ACHIEVEMENT AND PERFORMANCE

Case Study - Award Winners and Grant Recipients

BSSS is proud to sponsor a prize and trophy for a number of awards within academic institutions, which are presented to students based on criteria set with each one. The 2020-21 award winners each received two years' Society membership as part of their prize:

Kennedy Nyangoni - Best Student in Soil Science at Royal Agricultural University Bel Lovel (photo) - Undergraduate Award at Lancaster University William Tamblyn - Undergraduate Award at Harper Adams University Samantha Kehoe - Postgraduate Award at Harper Adams University

Jessica Flack (photo) - for achieving the highest average grade across the MSc Environmental Management and MSc Environmental Pollution 2020-2021 cohort at University of Reading

Harriett Ricketts (photo) - Most Promising Soil Scientist at Cranfield University

The Colin Stansfield Award at Myerscough College was not awarded in 2021 due to the pandemic.

Grant recipients

The following grants were awarded in 2021, supporting members and organisations to develop soil science skills. Outcomes from the projects will be shared with members in 2022:

Early Career Conference Grant - £50.41 to Joseph Martlew to attend Eurosoil 2021 David S Jenkinson Fellowship - £5,000 to Dr Daniel Evans for Stabilizing Carbon at the Rock-Soil interface: impacts of climate and wildfire at the University of California in September 2022

Public Engagement Grant - £250 to Nim Kibbler for Get to know your soil at Forth Rivers Trust to develop an online repository of simple-to-do soil explorations and tests that farmers and land managers can carry out to learn more about their own soils

Field Equipment Grant - £623.61 to Nicholle Bell for outdoor camera equipment to create a series of field work 'how to' videos that will cover a range of protocols from core sampling to preserving samples for RNA extraction, document field sites and sampling events for future projects and bring the field to the classroom by demonstrating key learning outcomes via field videos

British Society of Soil Science Interdisciplinary Grant for Early Career Researchers and Professionals the winning project was SDG engagement: A dirty matter submitted by Christina van Midden, Nicolas Beriot, Michael Löbmann and Tanvi Taparia. The winners propose to develop a board game to raise awareness and communicate the challenges associated with the Sustainable Development Goals (SDGs) and demonstrate soil-based solutions to them. The game will aim to teach players to not only understand soil multifunctionality but also utilise these complex functions to mitigate the associated challenges. They hope to highlight the strong links, feedbacks and trade-offs that exist between the SDGs and suggest collaborative and interdisciplinary solutions that preserve environmental health as well as socio-economic needs

World Congress of Soil Science 2022 - The Society Board of Trustees granted £42,520 to the World Congress of Soil Science 2022 for the purpose of delivering the event from 31 July – 5 August 2022

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.

What we set out to achieve:

• 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

Page 16

British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

ACHIEVEMENT AND PERFORMANCE Our Achievements:

• Reviewed 55 new membership applications and 1 new Science Council registration

• Participated in the Science Council's 2021 benchmarking exercise using Progression Framework 2.0. The self-assessment tool for Equality, Diversity and Inclusion indicated that the Society has improved its score since it was last carried out in 2017 and we are in line or ahead of other organisations when benchmarked against their results

Our Impact:

• Increased our membership from 776 in 2020 to 853 in 2021, a 14% increase and the Society's highest ever number of members

Case Study - Honorary Members

Using the Honorary Membership function awarded within the Society Bye-Laws, Professors Goulding and Oliver were overwhelmingly elected at the AGM. This award demonstrates the impact which the individuals have had within soil science and specifically in supporting the Society to achieve its objectives.

• Professor Keith Goulding - A former President of BSSS, Keith has showed leadership and made enormous contributions in nutrient cycling, especially of nitrogen, phosphorus and potassium; nutrient losses from agriculture, especially nitrate leaching and nitrous oxide emissions; farm system studies; acid rain and soil acidification. These were recognised when he was awarded Highly Cited Scientist status by Clarivate in 2018

• Professor Margaret Oliver - A former BSSS Council member and Editor-in-chief of the European Journal of Soil Science, Margaret has made outstanding contributions to soil survey through innovative sampling design, estimation and spatial prediction, especially in the application of geostatistical theory. She has provided new knowledge on radioactivity and pollutants in soil, and comprehensively reviewed current knowledge on role of soil on human health

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.

What we set out to achieve:

Our Achievements:

• Updated Terms of Reference to reflect the need for diverse representation across all of our committees

• Agreed two new policies: Complaints and Safeguarding. The policies outline our commitment to operate a fair and inclusive Society which is transparent in its complaint handling, and our commitment to ensure any children or vulnerable adults participating in our activities are protected from harm

Page 17

British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

ACHIEVEMENT AND PERFORMANCE

Case Study - Updating our Articles of Association and Bye-Laws

It had been over 10 years since the Society had updated its Articles of Association, which were unanimously approved for amendment by members. The changes to the Articles included reducing the number of members needed to constitute a quorum, from 10% to 5%, removal of the reference to the merger between the Institute of Professional Soil Scientists (IPSS) and the Society over ten years ago, and greater clarity over the election of Board Trustees.

The updated Bye-Laws included changes to each section, and introduced a new section on Membership, setting out the categories of membership and the rules which members are bound by. The updated Bye-Laws clarified the election process for Society Trustees and Council and the role of the Presidential team.

The updated documents support the Society's aim for a clear and transparent governance process.

Page 18

British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

FUTURE ACTIVITIES

To support our strategy, we will undertake the following activities in 2022:

1 . Seeking to publicise the key issues for the soil science community

3. Hosting conferences and meetings focused on soils

4. Supporting and encouraging the education of soil science

Page 19

British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

FINANCIAL REVIEW

Investment performance

The Society has obtained banking and other interest from bank and building society accounts held amounting to £1,069 (2020 : £3,255).

The Society was also in receipt of distributions from its investment portfolio of £14,584 (2020 : £16,949), representing a 4.76% (2020 : 6.26%) return on capital invested into the fund at the beginning of the financial year.

The investment portfolio has achieved capital growth of £36,190 (2020 decline : £60,527), representing an increase 11.79% (2020 : decline 22.38%) return on capital invested into the fund at the beginning of the financial year.

Financial position

The tangible fixed assets net book value of £3,308 (2020 : £282) has increased from the prior year due to additions.

The balance sheet position shows an increased net current assets position of £1,045,368 (2020 : £945,610), resulting from an increase in the value of investments to £306,695 (2020 : £270,505), combined with a decrease in cash at bank and in hand to £483,801 (2020 : £519,138) and an increase of debtors to £93,775 (2020 : £198).

Creditors due within one year as at the balance sheet date have decreased to £89,056 (2020 : £128,691) due to a decrease in accruals to £29,148 (2020 : £101,489).

At the yearend the Society has freely available current reserves of £1,031,997 (2020 : £932,995) which excludes fixed assets of £25,196 (2020 : £24,906). Given the Society's current levels of expenditure of £353,974 (2020 : £312,344) this would allow for approximately 35 months (2020 : 36 months) of continuing operations without further freely available reserves becoming available.

As at the yearend the Society had unrestricted funds totalling £1,057,193 (2020 : £957,901) and restricted funds totalling £13,371 (2020 : £12,615) as detailed further in the notes to the financial statements. The total funds of the Society has increased to £1,070,564 (2020 : £970,516).

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 £454,022 (2020 : £317,587). The increase in the year is a result of the share revaluation gain amounting to £36,190 (2020 loss : £60,527) and other trading activities income of £45,400 (2020 : £11).

The Society's membership subscription income of £35,797 (2020 : £36,108) has maintained consistent with prior years. Total incoming resources from donations and legacies has increased to £36,648 (2020 : £36,597) as a result of increased donations to the Brian Chambers Soil Fund, which amounted to £750 (2020 : £490) in the year.

The net incoming resources for the year amounted to £100,048 (2020 : £5,243), of which £756 (2020 : £465 loss) relates to restricted funds.

Page 20

British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

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:

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:

Current levels of reserves

Continuing concern over the future stability of academic publishing, changing currency exchange rates and the continuing impact of geopolitical instability and it’s impact on macroeconomic outlook 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 £312,000.

The level of reserve held is calculated and monitored every 12 months by the Treasurer Trustee and 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 21

British Society of Soil Science (Registered number: 07110309)

Report of the Trustees for the Year Ended 31 December 2021

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:

........................................................................ Dr D B Lascelles - Trustee

Page 22

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 2021.

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 23

British Society of Soil Science

Statement of Financial Activities for the Year Ended 31 December 2021

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
4
Charitable activities
Publications
Meetings and conferences
Training courses
Other trading activities
5
Investment income
6
Total
EXPENDITURE ON
Raising funds
Charitable activities
7
Membership and subscriptions
Publications
Meetings and conferences
Training courses
Provision of grants
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
35,898
314,070
-
6,061
45,400
51,837
453,266
1,380
73,908
126,980
96,336
2,327
53,043
353,974
99,292
957,901
1,057,193		 Restricted
funds
£
750
-
-
-
-
6
756
-
-
-
-
-
-
-
756
12,615
13,371		 2021
Total
funds
£
36,648
314,070
-
6,061
45,400
51,843
454,022
1,380
73,908
126,980
96,336
2,327
53,043
353,974
100,048
970,516
1,070,564		 2020
Total
funds
£
36,597
320,878
424
-
11
(40,323)
317,587
8,139
103,223
86,694
64,623
3,992
45,673
312,344
5,243
965,273
970,516

The notes form part of these financial statements

Page 24

British Society of Soil Science (Registered number: 07110309)

Balance Sheet 31 December 2021

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
19
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
funds
£
21,888
3,308
25,196
93,775
306,695
250,028
470,555
1,121,052
(89,056)
1,031,997
1,057,193
1,057,193		 Restricted
funds
£
-
-
-
-
-
125
13,246
13,371
13,371
13,371
13,371		 2021
Total
funds
£
21,888
3,308
25,196
93,775
306,695
250,153
483,801
1,134,424
(89,056)
1,045,368
1,070,564
1,070,564
1,057,193
13,371
1,070,564		 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

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2021 in accordance with Section 476 of the Companies Act 2006.

The notes form part of these financial statements

Page 25

continued...

British Society of Soil Science (Registered number: 07110309)

Balance Sheet - continued 31 December 2021

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 ............................................. and were signed on its behalf by:

............................................. Dr D B Lascelles - Trustee

The notes form part of these financial statements

Page 26

British Society of Soil Science

Notes to the Financial Statements for the Year Ended 31 December 2021

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.

continued...

Page 27

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

British Society of Soil Science

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 - 25% on reducing balance Fixtures & Fittings - 25% on reducing balance

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.

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.

continued...

Page 28

British Society of Soil Science

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

2. ACCOUNTING POLICIES - continued

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.

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 - 30% Publications - 20% Meetings and conferences - 50%

continued...

Page 29

British Society of Soil Science

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

3. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY - continued

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
Sponsorships
Partnership
Secretariat fees
6.
INVESTMENT INCOME
Share revaluations
Deposit account interest
Investment income		 2021
£
851
35,797
36,648
2021
£
-
1,000
8,400
36,000
45,400
2021
£
36,190
1,069
14,584
51,843		 2020
£
489
36,108
36,597
2020
£
11
-
-
-
11
2020
£
(60,527)
3,255
16,949
(40,323)

7. CHARITABLE ACTIVITIES COSTS

Membership and subscriptions
Publications
Meetings and conferences
Training courses
Provision of grants		 Direct
Costs
£
13,833
90,921
6,190
2,327
-
113,271		 Grant
funding of
activities
(see note
8)
£
-
-
-
-
53,043
53,043		 Support
costs (see
note 9)
£
60,075
36,059
90,146
-
-
186,280		 Totals
£
73,908
126,980
96,336
2,327
53,043
352,594

continued...

Page 30

British Society of Soil Science

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

8. GRANTS PAYABLE

Provision of grants
The total grants paid to institutions during the year was as follows:
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
Eurosoil Grant
Brian Chambers Soil Fund Grants
World Congress of Soil Science Grant		 2021
£
53,043
2021
£
42,520
2021
£
623
5,000
450
4,450
-
42,520
53,043		 2020
£
45,673
2020
£
39,334
2020
£
-
5,000
339
-
1,000
39,334
45,673

Details of the purpose and nature of the above grants can be found within the Report of the Trustees.

9. SUPPORT COSTS

SUPPORT COSTS
Membership and subscriptions
Publications
Meetings and conferences		 Finance
£
1,108
-
-
1,108		 Governance
Other
costs
£
£
54,086
4,881
36,059
-
90,146
-
180,291
4,881		 Totals
£
60,075
36,059
90,146
186,280

continued...

Page 31

British Society of Soil Science

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

9. SUPPORT COSTS - continued

Support costs, included in the above, are as follows:

Membership
Meetings
and
and
subscriptions
Publications
conferences
£
£
£
Bank charges
1,098
-
-
Exchange rate variances
10
-
-
Office staff costs
46,920
31,280
78,201
Rent, rates and water
1,050
701
1,752
Insurance
493
329
821
Telephone
56
37
93
Postage and stationery
32
21
52
Computer and website
expenses
4,080
2,720
6,799
Repairs and renewals
304
203
508
Amortisation of intangible
fixed assets
821
547
1,368
Depreciation of tangible
fixed assets
330
221
552
Independent examination
fees
3,490
-
-
Independent examiners' fees
for other work
1,391
-
-
60,075
36,059
90,146		 2021
Total
activities
£
1,098
10
156,401
3,503
1,643
186
105
13,599
1,015
2,736
1,103
3,490
1,391
186,280		 2020
Total
activities
£
872
(3)
126,407
3,293
3,253
307
996
3,739
-
2,736
94
3,306
1,200
146,200

10. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2021 2020
£ £
Independent examination fees 3,490 3,306
Examiner' fees for non-assurance services 1,391 1,200
Depreciation - owned assets 1,103 94
Website development amortisation 2,736 2,736

11. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the year ended 31 December 2020.

continued...

Page 32

British Society of Soil Science

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

11. TRUSTEES' REMUNERATION AND BENEFITS - continued

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
Dr T Aspray
Prof S Mooney
Dr J Hannam
Dr B Westbury
Mr A Sarkar		 2021
£
146
-
-
-
-
-
-
-
146		 2020
£
-
-
-
153
294
-
-
-
447

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
36,107
Charitable activities
Publications
320,878
Meetings and conferences
424
Other trading activities
11
Investment income
(40,368)
Total
317,052
EXPENDITURE ON
Raising funds
8,139
Charitable activities
Membership and subscriptions
103,223
Publications
86,694
Meetings and conferences
64,623
Training courses
3,992
Provision of grants
44,673
Total
311,344
NET INCOME/(EXPENDITURE)
5,708		 Restricted
funds
£
490
-
-
-
45
535
-
-
-
-
-
1,000
1,000
(465)		 Total
funds
£
36,597
320,878
424
11
(40,323)
317,587
8,139
103,223
86,694
64,623
3,992
45,673
312,344
5,243

continued...

Page 33

British Society of Soil Science

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued - continued
Unrestricted Restricted
Total
funds funds funds
£ £ £
RECONCILIATION OF FUNDS
Total funds brought forward 952,193 13,080 965,273
TOTAL FUNDS CARRIED FORWARD 957,901 12,615 970,516
13. INTANGIBLE FIXED ASSETS
Website
development
£
COST
At 1 January 2021 and 31 December 2021 27,360
AMORTISATION
At 1 January 2021 2,736
Charge for year 2,736
At 31 December 2021 5,472
NET BOOK VALUE
At 31 December 2021 21,888
At 31 December 2020 24,624
14. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£ £ £
COST
At 1 January 2021 - 4,894 4,894
Additions 3,282 847 4,129
Disposals - (1,279) (1,279)
At 31 December 2021 3,282 4,462 7,744
DEPRECIATION
At 1 January 2021 - 4,612 4,612
Charge for year 820 283 1,103
Eliminated on disposal - (1,279) (1,279)
At 31 December 2021 820 3,616 4,436
NET BOOK VALUE
At 31 December 2021 2,462 846 3,308
At 31 December 2020 - 282 282

continued...

Page 34

British Society of Soil Science

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021
£
Trade debtors
93,577
Other debtors
198
93,775
CURRENT ASSET INVESTMENTS
2021
£
Listed investments
306,695		 2020
£
-
198
198
2020
£
270,505

16. CURRENT ASSET INVESTMENTS

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
VAT
Subscriptions paid in advance
Accrued expenses		 2021
£
49,771
768
9,369
29,148
89,056		 2020
£
21,010
-
6,192
101,489
128,691

18. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years		 2021
£
700
-
700		 2020
£
2,800
700
3,500

Page 35

continued...

British Society of Soil Science

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

19. MOVEMENT IN FUNDS

Unrestricted funds
General fund
BSSS Operational Fund
2022 World Congress of Soil Science Fund
Training Courses
Restricted funds
Brian Chambers Soils Fund
TOTAL FUNDS		 At 1/1/21
£
513,410
312,345
132,146
-
957,901
12,615
970,516		 Net
movement
in funds
£
138,198
-
(42,520)
3,614
99,292
756
100,048		 Transfers
between
At
funds
31/12/21
£
£
891
652,499
(891)
311,454
-
89,626
-
3,614
-
1,057,193
-
13,371
-
1,070,564

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
2022 World Congress of Soil Science Fund
Training Courses
Restricted funds
Brian Chambers Soils Fund
TOTAL FUNDS		 Incoming
resources
£
447,205
-
6,061
453,266
756
454,022		 Resources
Movement
expended
in funds
£
£
(309,007)
138,198
(42,520)
(42,520)
(2,447)
3,614
(353,974)
99,292
-
756
(353,974)
100,048

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 1/1/20
£
375,905
327,288
249,000
952,193
13,080
965,273		 Net
movement
in funds
£
105,569
(60,527)
(39,334)
5,708
(465)
5,243		 Transfers
between
funds
£
31,936
45,584
(77,520)
-
-
-		 At
31/12/20
£
513,410
312,345
132,146
957,901
12,615
970,516

Page 36

continued...

British Society of Soil Science

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

19. MOVEMENT IN FUNDS - continued

Comparative 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
£
377,579
(60,527)
-
317,052
535
317,587		 Resources
Movement
expended
in funds
£
£
(272,010)
105,569
-
(60,527)
(39,334)
(39,334)
(311,344)
5,708
(1,000)
(465)
(312,344)
5,243

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
Training Courses
Restricted funds
Brian Chambers Soils Fund
TOTAL FUNDS		 At 1/1/20
£
375,905
327,288
249,000
-
952,193
13,080
965,273		 Net
movement
in funds
£
243,767
(60,527)
(81,854)
3,614
105,000
291
105,291		 Transfers
between
At
funds
31/12/21
£
£
32,827
652,499
44,693
311,454
(77,520)
89,626
-
3,614
-
1,057,193
-
13,371
-
1,070,564

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
Training Courses
Restricted funds
Brian Chambers Soils Fund
TOTAL FUNDS		 Incoming
resources
£
824,784
(60,527)
-
6,061
770,318
1,291
771,609		 Resources
Movement
expended
in funds
£
£
(581,017)
243,767
-
(60,527)
(81,854)
(81,854)
(2,447)
3,614
(665,318)
105,000
(1,000)
291
(666,318)
105,291

continued...

Page 37

British Society of Soil Science

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

19. MOVEMENT IN FUNDS - continued

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.

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.

20. 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		 2021
£
122,079
14,703
-
3,046
-
701
-
140,529		 2020
£
80,273
8,806
822
2,183
-
887
-
92,971

The above transactions were charged to the society at cost. As at the balance sheet date the charity owed £30,491 (2020 - £nil) to Cranfield University in respect of such services.

There were no other related party transactions in the financial years ended 31 December 2021 or 31 December 2020.

continued...

Page 38

British Society of Soil Science

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

21. 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 £577,378 (2020 - £519,138).

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 £306,695 (2020 - £270,505).

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 £49,771 (2020 - £21,011).

Details of the terms of conditions of other loans are include within the Related Party Disclosures notes within the financial statements.

Page 39

British Society of Soil Science

Detailed Statement of Financial Activities for the Year Ended 31 December 2021

INCOME AND ENDOWMENTS
Donations and legacies
Donations
BSSS member's subscriptions
Other trading activities
Shop income
Sponsorships
Partnership
Secretariat fees
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
Charitable activities
Regional group meetings and travelling expenses
Annual conference
IPSS committee meetings
Sundries
Printing and copying
Dues and subscriptions
SUM contractors
EJSS contractors
General travel and meeting costs
Carried forward		 2021
£
851
35,797
36,648
-
1,000
8,400
36,000
45,400
36,190
1,069
14,584
51,843
314,070
6,061
-
320,131
454,022
1,380
-
(3,996)
-
13
2,861
10,959
29,205
39,914
8,533
87,489		 2020
£
489
36,108
36,597
11
-
-
-
11
(60,527)
3,255
16,949
(40,323)
320,878
-
424
321,302
317,587
8,139
268
595
1,012
13
3,306
11,358
24,358
32,832
18,563
92,305

This page does not form part of the statutory financial statements

Page 40

British Society of Soil Science

Detailed Statement of Financial Activities for the Year Ended 31 December 2021

Charitable activities
Brought forward
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
Repairs and renewals
Amortisation of intangible fixed assets
Depreciation of tangible fixed assets
Governance costs
Independent examination fees
Independent examiners' fees for other work
Total resources expended
Net income		 2021
£
87,489
1,653
21,802
2,327
42,520
10,523
166,314
1,098
10
1,108
156,401
3,503
1,643
186
105
13,599
1,015
2,736
1,103
180,291
3,490
1,391
4,881
353,974
100,048		 2020
£
92,305
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
312,344
5,243

This page does not form part of the statutory financial statements

Page 41