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2024-12-31-accounts

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 2024 for

British Society of Soil Science (A Company Limited by Guarantee)

British Society of Soil Science INDEX For the Year Ended 31 December 2024

Reference and Administrative Details 1 to 2
Report of the Trustees 3 - 21
Report of Independent Examiner 22
Statement of Financial Activities 23 - 24
Balance Sheet 25
Notes to the Financial Statements 26 - 39

British Society of Soil Science REFERENCE AND ADMINISTRATION DETAILS For the Year Ended 31 December 2024

TRUSTEES Dr J A Hannam Dr D B Lascelles (until 31 December 2024) Dr P D Hallet Mr D Lambeth Mr A Sarkar COMPANY SECRETARY Mr Andrew Morris (from 5[th] February 2024) REGISTERED OFFICE Building 42a, Cranfield University Cranfield, Bedfordshire MK43 0AL REGISTERED COMPANY NUMBER 07110309 (England and Wales) REGISTERED CHARITY NUMBER 1134456

Patron HRH The Duke of Gloucester KG GCVO (until 31[st] December 2024) Office Staff Mr Andrew Morris Executive Director (From 5[th] February 2024) Ms N Coles Senior Administrative Assistant (until 26[th] April 2024) Mr D Simms Communications, Marketing and Events Coordinator Ms C Wangari Administrative Assistant and Bookkeeper Mr Max Silver Membership Administration Apprentice (from 27[th] August 2024) Ms Adrienne Golding Business Development Manager (from 27[th] August 2024) Mr Ed Hinman Policy and Public Affairs Manager (from 4[th] November 2024)

Editorial Team

European Journal of Soil Science

Professor J Dungait Editor Professor Gerard Heuvelink Deputy Editor Professor Olaf Schmidt Deputy Editor Dr Mark Farrell Deputy Editor Professor Hailong He Deputy Editor (until 31[st] December 2024) Dr Dan Evans Social Media Coordinator Dr. Andrew S. Gregory Deputy Editor (from 27[th] November 2024)

Soil Use and Management

Dr Deyi Hou Editor (until 31[st] December 2024) Dr D O’Connor Deputy Editor Dr A Unc Deputy Editor Dr J Webb Deputy Editor Dr F Nicholson Social Media Coordinator

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British Society of Soil Science REFERENCE AND ADMINISTRATION DETAILS For the Year Ended 31 December 2024

Independent Examiner HB Accountants Plumpton House, Plumpton Road Hoddesdon, EN11 0LB Bankers Co-operative Bank PO Box 250 Skelmersdale WN8 6WT Website www.soils.org.uk

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British Society of Soil Science TRUSTEES REPORT For the Year Ended 31 December 2024

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 2024. 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 2015).

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 side events at SB60, COP29 and COP16 where practitioners and policy maker met 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.

Recruitment and appointment of new trustees

Trustees should usually be appointed for 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.

No person may be appointed as a trustee:

or in circumstances such that, had he already been a trustee, he would have been disqualified from acting under the provisions of Article 23.

Induction and training of new trustees

Induction:

All trustees are required to sign a declaration of acceptance of office as a trustee at the first meeting of the trustees following their appointment. Such declarations may set out particular responsibilities to be undertaken by an individual trustee.

Training:

By virtue of electing independent trustees to the Society's board of trustees, the Society intends to ensure suitably trained and experienced individuals are recruited to the board of trustees.

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British Society of Soil Science TRUSTEES REPORT For the Year Ended 31 December 2024

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.

Throughout 2024 the Trustees, Executive Director and Membership and Charity Administrator attended training on Financial Skills for Trustees delivered by The National Council for Voluntary Organisations.

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 society’s Past President Dr Bruce Lascelles is the president elect for IUSS. 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 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.

Advisory Council

BSSS retains an Advisory Council which holds delegated responsibility from the Board of Trustees as detailed in the company By-laws. During 2024, the Council consisted of 17 members, as follows:

Jack Hannam Trustee and Chair
Nikki Baggaley Scottish Soil Discussion Group Chair
Chris Cantle Northern Soils Network
Eleanor Reed Professional Practice and Development Chair
Lynda Deeks South West Soil Discussion Group Chair
Jenni Dungait Editor, European Journal of Soil Science
Marcelo Galdos South East England Soil Discussion Group Chair
Andrew Morris Executive Director – from 5.02.2024
Iain Gould Midlands Soil Discussion Group Chair – until 06.09.2024
Paul Hallett Trustee
Deyi Hou Editor, Soil Use and Management – until 31.12.2024
Bruce Lascelles Trustee - until 31.12.2024
Kara Marsden Welsh Soils Discussion Group Chair
Mark Nason Ordinary Council Member

British Society of Soil Science TRUSTEES REPORT For the Year Ended 31 December 2024

Lois Phillipps Outreach Committee Chair Danielle Roche Early Careers Committee Chair Ashish Malik Ordinary Council Member

The Council is informed by the following standing committees, each of which have their own Terms of Reference:

Association Membership

At 31 December 2024, BSSS represented 931 members and 5 corporate members; including 42 chartered scientists. Members of BSSS hail from around the globe with members in 42 countries.

BSSS members stretch far and wide across the globe with members in 42 countries. At the end of 2024, 63.9% of our members were male, 34.8% female, 0.3% gender non-conforming, and 0.1% non-binary with 0.6% preferring not to say. Amongst our Early Career members, 39.4% of were male, 51.2% female, 0.3% gender non-conforming, with 1.03% preferring not to say.

During 2024 there were nine categories of membership:

Fee-Paying Members

Early Career Member

Open to all registered students of soil science and related disciplines, plus graduates with a recognised degree in soil science or related disciplines but with fewer than five years' professional experience.

Associate Member

Technical Member

Open to skilled and experienced administrative staff engaged in soil science research, government, NGO and commercial activities, but who are not eligible for full membership.

Open to scientists and other professionals with a minimum five years' experience in soil science research or application.

Fellow is awarded to members who have achieved a level of responsibility and professional expertise with national and international recognition.

Non-Fee-Paying Members

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 2023, the mission and vision for the Society were reviewed. Developed by Board and member consultation, these documents set the Society’s direction of travel specifically:

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British Society of Soil Science TRUSTEES REPORT For the Year Ended 31 December 2024

We will achieve our mission and vision by:

The Challenge We Face

Our mission and vision 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 long-term 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:

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

By 2025 , we will have delivered a clear legacy from the World Congress including a wider range of active stakeholders and increased resources available to members and non-members. We will use our journals and website as mechanisms to deliver this. We will have become a key contact for UK media on soil-related issues and our science and guidance notes will have expanded into valuable resources for members and stakeholders.

By 2030 , our journals will be recognised as two of the leading international journals relating to soil. We will have become a key contact for international media on soil-related issues and we will expand our guidance and science notes to provide context for an international audience. Our website will include greater guidance and information aimed at scientific and non-scientific audiences.

2. Promoting change through knowledge exchange across all aspects of soil science

By 2025 , we will be continuing to provide evidence-based information to policymakers at a national level and have become a contact for governments and stakeholders on soil science issues. We will provide dedicated forums for our members to discuss policy and best-practice issues, allowing us to develop recommendations combining academic and practical perspectives.

By 2030 , we will be providing evidence-based information to policymakers at an international level and will take a pro-active approach in responding to international consultations. International stakeholders will seek out our dedicated member forums as advisory groups across the breadth of soil activities.

3. Hosting conferences and meetings focused on soils

Using the knowledge and experience we develop from delivering the World Congress, we will deliver an international and interdisciplinary activity by 2025. The activity will recur on a cyclical basis and will establish the Society as a key player in the dissemination of soils-based knowledge globally.

By 2030 , the international and interdisciplinary activity will be delivered for a second time and have developed in size and reach. The activity will attract a broader, international audience with support from major stakeholders.

4. Supporting and encouraging the education of soil science

By 2025 , we will have delivered a clear legacy from the World Congress including a wider range of active stakeholders and increased in-person and digital resources available to members and non-members. This, alongside increased outreach and engagement work, will lead to an increased awareness of the importance of soil amongst a wide range of communities.

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British Society of Soil Science TRUSTEES REPORT For the Year Ended 31 December 2024

By 2030 , we will have delivered large-scale outreach programmes, which aim to increase awareness of soil to audiences which can have a demonstrable impact in its care. As a result, the Society will also be recognised by educators and those already engaged in environmental matters, as a reliable source of information.

5. Inspiring the future generations of soil scientists

By 2025 , we will have developed a clear education and training pathway demonstrating the routes into soil science. We will have understood the gaps that exist and developed new courses and content for those within the sector, where the content does not exist. We will continue to work with external bodies to influence the soil science taught at all levels of the curriculum.

We will continue to provide our Early Careers members with the opportunity to network with their peers face-toface and virtually, and provide support to help them make the transition into Full membership.

By 2030 , we will continue to promote the education and training pathway to members, students and those interested in working with soil. We will work closely with other professional and external bodies to embed soil content into peripheral qualifications, to ensure anyone who works in any context with soil, has the skills to do so.

We will recruit Early Careers members from a wider range of specialisms to encourage collaboration. This will support our members’ career opportunities whilst encouraging interdisciplinary working.

Throughout our 10-year vision, we will encourage Society membership as a mechanism to support training and development at all career stages.

6. Ensuring high standards of professional practice for those working with soils

By 2025 , we will require a minimum number of hours of CPD to be provided by Full and Fellow members each year. This will be closely linked to the CSci requirements to encourage more members to obtain CSci status in addition to Society membership. As a result, our members will be well-respected and highly visible as experts in all aspects of soil and its management.

We will update our corporate membership category to allow organisations to demonstrate the value of membership via outcomes aligned to the Society’s mission.

By 2030 , our membership and number of CSci registrants will grow and strengthen as our professional standards are seen as a mark of expertise and are in demand from clients. Our clear education and training pathway will have led to an increase in the number of qualified soil experts and with industry clients specifying our members for soils work. Our external-facing activities will have led to an increase in membership across non-practitioner grades and we will have introduced tangible benefits to encourage membership amongst the non-scientific community.

7. Leading on the social and environmental responsibilities of a contemporary society

By 2025 , the Society will have a thorough understanding of its environmental impact across all aspects of its operation and have a clear plan in place to reduce and offset its impact. We will continue to encourage inclusion within our membership by providing diverse role models at events and in our case studies.

By 2030 , the Society will be a ‘carbon positive’ organisation, having minimised its environmental impacts and provided practical support to projects which outweigh any negative operational impacts. Our positive approach to diversity and inclusion will have led to a demonstrable increase in diversity across our membership.

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

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 (EJSS) and Soil Use & Management (SUM), 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.

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British Society of Soil Science TRUSTEES REPORT For the Year Ended 31 December 2024

What we set out to achieve:

Our 2024 Achievements:

Our Impact

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British Society of Soil Science TRUSTEES REPORT For the Year Ended 31 December 2024

Case Study: Speaking at the Canadian Senate

On 29 February 2024, Prof. Jack Hannam gave evidence to The Standing Senate Committee on Agriculture and Forestry at the Senate of Canada on their study into soil health. It was fantastic for Jack and the Society to receive an invitation as a witness to provide advice and recommendations into this key study. Jack spoke online alongside Penny Wensley, the former Australian National Soil Advocate, and Don Lobb a Canadian farmer who had been advocating for soil health for many years. It was a very thought-provoking session with the committee keen on hearing testimonies and taking advice on best practice from a wide range of leading experts on the subject. Jack gave the following recommendations to the committee:

  1. Support more transdisciplinary research in soil science

  2. Develop an overarching policy for soil in Canada

  3. Ensure tailored information is available to farmers to enable a transition to regenerative agriculture.

The Senate is the Upper House in Canada’s bicameral parliamentary democracy. It unites a diverse group of accomplished Canadians in service of their country. The Standing Senate Committee on Agriculture and Forestry has the mandate to study matters related to agriculture and forestry generally.

This event enabled the Society to contribute to an international study on soil and enhance our reputation as a leading body on this subject. Through this, we took another step to achieving our Vision; to ensure sustainable soils for people and planet. Through evidence-based advocacy and knowledge exchange, we hope to influence policy and keep soils high on the agenda in highlighting their role in global sustainability.

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 2024 Achievements:

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British Society of Soil Science TRUSTEES REPORT For the Year Ended 31 December 2024

Our Impact

Case Study: Holding Side Events at UN COP events

In November 2024, Jack Hannam, and Executive Director, Andy Morris, travelled to Baku for the 29th Conference of the Parties. This was the fourth year BSSS has attended the COP climate summit under our official nongovernmental organisation (NGO) observer status.

During the conference, COP29 provided particular focus on the food and agriculture sector — an area often sidelined in climate discussions despite its central role in global livelihoods and its vulnerability to climate change. This sector is both a significant contributor to greenhouse gas emissions and one of the hardest hit by climate impacts like droughts, floods, and heatwaves. A key theme at the conference was highlighting the fundamental role of farmers as key agents of climate action which represents an opportunity to drive concrete climate solutions through agrifood systems. This could be achieved through bold, data-driven climate plans and adequate ‘climate funding’.

BSSS were delighted to contribute to these discussions through our own Side Event on ‘Invest in Soil Health – fostering the future of climate change mitigation and adaptation‘. We welcomed speakers from Africa, South America, India and Europe for a diverse panel discussion around soil health, regenerative and innovative approaches, and how to leverage finance to achieve a just transition whilst championing collaboration for COP29.

The panel discussed the role of soil in different RIO conventions (climate, desertification and biodiversity), and examples of regenerative agriculture in different parts of the world. This included some unintended consequences of adopting some practices such as no till, innovative practices using grow bags and floating platforms, integrating local knowledge systems and private finance.

The expert panel featured:

We continued these conversations in the sixteenth session of the Conference of the Parties (COP16) of the United Nations Convention to Combat Desertification (UNCCD) in Riyadh, Saudi Arabia. Following our Annual Conference, we hosted a Side Event at COP16 on 10 December which brought together speakers from around the world to discuss effective soil use and management to promote resilience and adaptation in the context of expanding land degradation, rising global temperatures, extreme weather events and large biodiversity loss.

This panel included: - Prof. Jacqueline Hannam, BSSS (Chair)

By fostering interdisciplinary exchange around the complexities of soil governance, this session sought to catalyse action towards building resilient and regenerative soil systems that can support future generations and sustain planetary health.

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British Society of Soil Science TRUSTEES REPORT For the Year Ended 31 December 2024

“Whilst the discussions at both conferences cover the whole spectrum of sectors, it is reassuring to see the more prominent positioning agriculture and food security in the global climate agenda. Through discussions,

partnerships and initiatives, we are continuing to highlight the importance of soil in mitigating climate change and will continue to reinforce this message at future conventions. It is essential that we unite voices across the sector and facilitate these positive discussions which will lead to greater action and support. This is essential in securing the future sustainability of the planet and our food source.” Andy Morris, BSSS Executive Director

Looking ahead, further work is now being undertaken with a policy position statement being drawn up across the society's convention partners for publication in 2025. Engagement in these events have also enabled new relationships being formed across the UK, EU and South American country pavilions in conjunction with allied organisations such as FAO and World bank, culminating in a plan for deeper engagement and advocacy at COP 30 being held in Brazil, November 2025.

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 were 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 2024 Achievements:

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British Society of Soil Science TRUSTEES REPORT For the Year Ended 31 December 2024

Our Impact:

Case Study: BSSS Annual Conference

We were delighted to welcome members, sponsors and supporters to a sold-out Annual Conference at Glamorgan Cricket Club in Cardiff at the start of December. If you attended, thank you for supporting the event; we hope you enjoyed the conference and found it useful. It was fantastic to see so many delegates from across the UK and further afield at the event and participating in the sessions. We hope that the conversations and learnings from the conference will spur further research and development within soil science.

The conference featured a rich programme including: a Policy session, 2 panel sessions, 2 keynotes, 25 oral presentations, 8 quickfire presentations, 55 posters, 6 parallel sessions, an Art and culture exhibition, Venue tours, an Early Career Networking event, Scientific and Cultural Tours, and a talking soil bench.

Keynote Sessions

We were delighted to hear from several expert speakers and panels within soil science and its allied disciplines. Following opening remarks from Naomi Matthiessen, we kicked off the conference with a policy session around land use and planning with representatives from all the devolved nations including DEFRA, Welsh Government, Scottish Government and AFBI (NI). Later on we had a session around soil health and sustainable agriculture featuring Abi Reader, NFU Cymru Deputy President, Richard Anthony from Tythegston Farm, and Dr Non Williams from Farming Connect. To close the first day, we had a session around soil health in planning and Environmental Impact Assessment featuring Martina Girvan from Arcadis, Aydin Zorlutuna from Arcadis, and Mark Nason from CIEEM. Day 2 began with our Invited Speaker, Prof. Dave Chadwick from Bangor University who spoke on Soils, Greenhouse Gases and Mitigation. Later in the day, we had our technology keynote from Jack Connolly from Manchester University who spoke about the Signals in the Soil project.

Parallel Sessions

This year, we added to the programme by featuring parallel sessions for delegates to hear from industry experts in interdisciplinary sectors. This included: Soil Health Monitoring for Climate Adaptation from Royal Eijkelkamp, PFAS ‘Forever Chemicals’ – Search, Capture & Destroy from CPL/Puragen, Celebrating 75 Years of the European Journal of Soil Science from Jenni Dungait, Environmental science careers outside of academia from Marta Cattin, How does peer review work and how to get involved from Gareth Jenkins, and Forest Soils – A Vital Carbon Store curated by the Institute of Chartered Foresters featuring Dr. Elena Vanguelova, Dr Andrew Weatherall MICFor, and Clive Thomas FICFor.

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British Society of Soil Science TRUSTEES REPORT For the Year Ended 31 December 2024

Oral and Poster Presentations

We were pleased to showcase 55 posters and hear from 25 oral presentations within the themes of: Soil Health, Soils for Net Zero, Nutrient and Water Management, Technology and Innovation, and Soil, Social Science and Culture. It was fantastic to see and hear about all the new and innovative research being conducted by BSSS members and supporters alike. Each poster and presentation helped us to explore the wider conference theme of ‘Sustainable Soils for People and Planet’, and we look forward to hearing developments from this over the coming year.

Art and Culture Room

A new theme that the conference explored was ‘Soil, Social Science and Culture’ and as part of this, we were delighted to feature an Art and Culture room at the venue for delegates to engage with. This featured paint demos, artworks, films, ceramics and ‘Singing Compost’. Many thanks to all the exhibitors and contributors including: Daro Montag, Phil Lambert, Paul Granjon, Anna Colin, Ros Gray, Jo Pearl. If you are interested in seeing more, you can see some of their work at the upcoming Soil Exhibition at Somerset House in London from 23 January.

Gala Dinner

On Wednesday 4 December, we held our Conference Gala Dinner at Cardiff Castle. Following a drinks reception in the Library, we were led into the Undercroft where we were treated to a three course meal and fabulous music and singing as part of the Welsh Banquet Experience. The opening remarks were provided by special guest, Prof. Steve Ormerod, Deputy Chairman of Natural Resources Wales. We also presented our Outstanding Society Contribution Award (OSCA) which this year went to Past-President, Dr. Bruce Lascelles.

Tours

On Friday 6 December, we went on our scientific and cultural tours. The scientific tours took place at Castell Nos and Crymlyn Bog. At Castell Nos, delegates heard about about the site’s history, the peat resources and restoration, the Lost Peatland Project, and other research activities at the site. At Crymlyn Bog, delegates learnt about the site’s soil and peat resources, the ongoing LIFEquake project, and other current initiatives. Many thanks to Natural Resources Wales for their support in the organisation of the tours. Our cultural tour, led by Cardiff Bay Tours, took us through the highlights of Cardiff. During the conference, we were also pleased to include a venue tour and presentation at Glamorgan from BSSS member, Alex Vickers, and Head Groundsman, Robin Saxton.

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 2024 Achievements:

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British Society of Soil Science TRUSTEES REPORT For the Year Ended 31 December 2024

Our Impact:

Case Study: Highlighting the importance of soil at the British Science Festival

On 12 September 2024, volunteers of the Society headed to the Docklands Campus at the University of East London for the British Science Festival. The society hosted a drop-in session titled ‘Digging Deeper into Soil’ which formed a series of experiments for attendees to discover the land we stand on and how we can preserve this important sub-surface world.

The festival is Europe’s longest standing science Festival and aims to connect people with scientists, engineers, technologists and social scientists. The programme featured free events for the public including: talks, workshops and drop-in events.

We were pleased to engage with lots of school groups and members of the public to educate them on the importance of soil and inspire them with the work that we do. We also used the resources from one of our loan boxes which included the soil texturing, super sponges and the jam jar experiment. The most popular aspect of our stand was the microscope which was connected to a big screen so attendees could see soil and all the organisms up close.

Engaging with the box helps to address the lack of mainstream education in soil science, which is a result of soils not being covered by the national curricula, limiting public recognition of the importance of soils. Through our community engagement via events, we have seen a demonstrated appetite for educational materials relating to soil science from educators and related organisations.

Dr Lizzie Sagoo, President Elect at the British Society of Soil Science who exhibited at the British Science Festival said ‘’The soil science loan boxes are a fantastic way to cultivate a curiosity in our natural world and hopefully inspire the next generation of soil scientists! I have used the loan boxes with years 3-5 at four different primary schools over the last year. The boxes include all the material needed to deliver a practical session on soil science to children. They come with different types of soil and material needed for the jam jar experiment and the super sponges experiment where children can compare how much water different types of soils can store. The children enjoy looking at the different types of soil and doing the experiments. You don’t need to be a soil scientist to use the loan boxes! The information sheets provide everything you need to run a session. As well as schools, they could also be used with other community groups such as Cubs or Brownies, or events like Open Farm Sunday.’’

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.

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British Society of Soil Science TRUSTEES REPORT For the Year Ended 31 December 2024

What we set out to achieve:

Our 2024 Achievements:

Our Impact:

2024 saw continued engagement with our Early Career members which included our training provision equipping our Early Career members with future fit skills, extensive engagement at our Annual Conference and spotlighting their work through oral and poster presentations. The engagement across these outputs totalled:

Case Study 1 - Early Career Engagement in Annual Conference

Last December’s conference was a huge success, especially with so many Early Career presenters involved covering an impressive 17 out of 25 oral presentations and a wide range of topics. We also hosted an early careers specific networking evening, giving our members a great chance to explore future opportunities from those in the industry, as well as catch up with fellow EC members.

62 Early Career members attended the Annual Conference with circa 30 presenting research posters to a diverse audience. We also had 7 Early Career Committee members chairing the oral presentation sessions.

During the conference, we held dedicated sessions for Early Career members around career progression and how to effectively engage with the peer review process for academic journals. It was fantastic to see that a large percentage of the delegates were early career members, and the growth in early career presenters who were featured on the main stage, side events and poster sessions.

In 2024 we continued to refresh the committee where we welcome 5 new members.

Case Study 2 – 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 2024 award winners each received two years’ Society membership as part of their prize:

British Society of Soil Science TRUSTEES REPORT For the Year Ended 31 December 2024

Grant recipients

The following grants were awarded in 2024, supporting members and organisations to develop soil science skills. Case studies from grants given are regularly published on our website. Find out more about the activities we have been supporting at: www.soils.org.uk/education/case-studies/.

NAME GRANT AMOUNT
Rahul Yadav Early Career Conference Grant £500
Munisath Khandoker Early Career Conference Grant £500
Urmi Ghosh Early Career Conference Grant £500
Shachi Pandey Early Career Conference Grant £500
Mahboobeh Fallah Early Career Conference Grant £500
Christina Van Midden Early Career Conference Grant £500
Luke Ramsay Early Career Conference Grant £500
Julija Fediajevaite Early Career Conference Grant £490
Ernest Afriyie Early Career Conference Grant £500
Luigi Marfella Early Career Conference Grant £500
Francesca Darvill Early Career Conference Grant £500
Beth Wallace Brian Chambers Soil Fund £2,500
Joseph Jones Brian Chambers Soil Fund £250
Shreyansh Singh Brian Chambers Soil Fund £500

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 2024 Achievements:

Working With Soil Courses

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British Society of Soil Science TRUSTEES REPORT For the Year Ended 31 December 2024

Future skills

Professional registration

Our Impact:

Case Study: Working with Soil courses

We delivered four training courses in 2024 as part of our Working with Soil programme. We held three Practical Introduction to Soils in Great Britain courses at Shuttleworth College, Welney Wetland Centre and Harper Adams University, and one Introduction to Agricultural Land Classification (ALC) course at Cranfield University. 61 people in total attended the courses that were held between April and November.

Two key aspects of our long-term strategy are supporting and encouraging the education of soil science and ensuring high standards of professional practice for those working with soils. We are pleased to be fulfilling this strategy and continuing to provide soils training and education to BSSS members and partners in the industry.

In 2024, we two of our tutors, Dick Thompson and John Hollis, delivered a bespoke practical course to 11 Fenland Soil delegates at Welney Wetland Centre. This was a fantastic opportunity for the Society to collaborate with one of our partners and deliver bespoke training to provide up to date knowledge and enable them to take this learning into their work.

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:

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British Society of Soil Science TRUSTEES REPORT For the Year Ended 31 December 2024

Our Achievements:

Equality Diversity and Inclusion

Strategy and Investment

Membership

Legacy

Our Impact:

Over the events and CPD programme the society enjoyed the following demographics in terms of presenters and chairs:

Zoom into Soil

Annual Conference

Case Study - UK’s First Talking Bench

Last year, Dr Dan Evans, Lecturer in Soil Science at Cranfield University, introduced the UK’s first ‘Talking Soil Benches.’ These benches, which feature an integrated speaker system, are designed to share a sequence of informative audio tracks. Commonly placed at sites of public interest or along nature trails, Talking Benches offer visitors an engaging way to learn about the local environment. In this case, listeners embark on an intriguing journey to discover the fascinating soils beneath their feet.

In December 2024, one of the two Talking Soil Benches currently installed on the Cranfield University campus went on location to Cardiff. Its first stop was the Glamorgan Cricket Club, to greet delegates arriving for the British Society of Soil Science Annual Conference. As well as a celebration of World Soil Day, users were able to listen to an eco-acoustic recording of an earthworm, provided by Soil Acoustics Limited, a new venture launched by Baker Consultants Ltd.

After the BSSS Annual Conference, the Talking Soil Bench was transferred to Bute Park, close to Cardiff Castle, providing the public with a unique opportunity to learn about soils, as well as some of the activities that took place at the conference. Over its period at Bute Park, the Talking Soil Bench was used by over 150 users. That brings the total number of listens since the launch of the Talking Soil Bench to just under 1,000 since September 2024. Looking ahead to 2025, plans are in place for the Talking Benches to embark on a mini tour across the UK.

To support our strategy, we will undertake the following activities in 2025:

Seeking to publicise the key issues for the soil science community

Promoting change through knowledge exchange across all aspects of soil science

Hosting conferences and meetings focused on soils

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British Society of Soil Science TRUSTEES REPORT For the Year Ended 31 December 2024

Supporting and encouraging the education of soil science

Inspiring the future generations of soil scientists

Ensuring high standards of professional practice for those working with soils

Leading on the social and environmental responsibilities of a contemporary society

FINANCIAL REVIEW

Financial position

The tangible fixed assets net book value of £3,526 (2023 - £1,860) and intangible assets net book value of £13,680 (2023 - £16,416) remain comparable with the prior year.

The balance sheet position shows an increased net current assets position to £763,923 (2023 - £654,228). Cash at bank and in hand decreased slightly to £486,392 (2023 - £488,180) and there was an increase in debtors to £374,179 (2023 - £288,706). Creditors due within one year as at the balance sheet date have decreased to £98,596 (2023 - £125,377).

At the year end the Society has freely available reserves of £1,308,820 (2023 - £1,180,900) which excludes tangible fixed assets and intangible assets. Given the Society's current level of general expenditure of £481,536 (2023 - £491,983) this would allow for approximately 33 months (2023 - 29 months) of continuing operations without further freely available reserves needing to become available. As at the year end the Society had restricted funds totalling £15,643 (2023 - £15,850). The total funds of the Society have increased to £1,341,669 (2023 - £1,215,026).

Financial performance

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. Total incoming resources in the financial year amounted to £645,928 (2023 - £583,687).

Expenditure in the year totalled £509,402 (2023 - £515,893). Direct costs were £221,631 (2023 - £237,092), grants paid were £8,740 (2023 - £17,307). Support and governance costs were £278,260 (2023 - £260,065).

The net incoming resources for the year amounted to £126,643 (2023 - £59,474).

| Page 20

British Society of Soil Science TRUSTEES REPORT For the Year Ended 31 December 2024

Investment performance

The Society has obtained banking and other interest from bank and building society accounts held amounting to £15,631 (2023 - £18,947).

The Society was also in receipt of distributions from its investment portfolio of £48,481 (2023 - £27,197), representing a 9.00% (2023 - 5.03%) return on capital invested into the fund at the beginning of the financial year.

The investment portfolio has had capital losses of £10,131 (2023 - £8,320 loss), representing a 1.87% loss (2022 – 1.53% loss) return on capital invested into the fund at the beginning of the financial year.

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 the global recession suggest that there is significant insecurity over this major source of income for the Society. Therefore, the trustees have elected to hold a minimum of 12 months operating costs (includes staffing, sub-contracted staffing, on-going project and grant giving obligations) as easily accessible cash deposits. These cash reserves will be held in rolling guaranteed fixed deposit accounts separate from any additional investments held by the Society. The current 12- month operating reserve is £300k.

The level of reserve held is calculated and monitored every 12 months by the Treasurer Trustee (or Executive Officer) and any amendments required are ratified by the full Board of Trustees in line with the Society's articles of Association. This policy is reviewed annually.

Going concern

The trustees do not consider there to be any material uncertainties about the Society's ability to continue and therefore consider the charity to be a going concern. The financial statements are therefore prepared under this basis.

Approved by order of the board of trustees on 13 May 2025 and signed on its behalf by:

Prof Paul Hallett – Trustee

BRITISH SOCIETY OF SOIL SCIENCE

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF BRITISH SOCIETY OF SOIL SCIENCE

I report to the trustees on my examination of the financial statements of British Society of Soil Science (the charity) for the year ended 31 December 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, 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 that in any material respect:

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 financial statements to be reached.

HB Accountants

28 Plumpton House Plumpton Road Hoddesdon Hertfordshire EN11 0LB Date: 15[th] May 2025

BRITISH SOCIETY OF SOIL SCIENCE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Current financial year
Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
Designated
funds
2024
2024
2024
Notes
£
£
£
Income and endowments from:
Donations and grants
3,200
-
3,500
Charitable activities
3
541,982
29,505
-
Other trading activities
4
3,635
-
-
Investments
5
64,112
-
-
Other income
6
242
-
-
Total income
613,171
29,505
3,500
Expenditure on:
Raising funds
7
771
-
-
Charitable activities
8
480,765
24,159
3,707
Total expenditure
481,536
24,159
3,707
Net gains/(losses) on investments
13
(10,131)
-
-
Net income/(expenditure)
121,504
5,346
(207)
Transfers between funds
(236,037)
236,037
-
Net movement in funds
(114,533)
241,383
(207)
Reconciliation of funds:
Fund balances at 1 January 2024
800,663
398,513
15,850
Fund balances at 31 December 2024
686,130
639,896
15,643
Total
2024
£
6,700
571,487
3,635
64,112
242
646,176
771
508,631
509,402
(10,131)
126,643
-
126,643
1,215,026
1,341,669
Total
2023
£
13,155
509,475
6,963
46,144
7,950
583,687
1,429
514,464
515,893
(8,320)
59,474
-
59,474
1,155,552
1,215,026

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

BRITISH SOCIETY OF SOIL SCIENCE

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Prior financial year
Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
Designated
funds
2023
2023
2023
Notes
£
£
£
Income and endowments from:
Donations and grants
2,655
-
10,500
Charitable activities
3
467,541
41,934
-
Other trading activities
4
6,963
-
-
Investments
5
46,144
-
-
Other income
6
7,950
-
-
Total income
531,253
41,934
10,500
Expenditure on:
Raising funds
7
1,429
-
-
Charitable activities
8
490,554
21,435
2,475
Total expenditure
491,983
21,435
2,475
Net gains/(losses) on investments
13
(8,320)
-
-
Net income and movement in funds
30,950
20,499
8,025
Reconciliation of funds:
Fund balances at 1 January 2023
769,713
378,014
7,825
Fund balances at 31 December 2023
800,663
398,513
15,850
Total
2023
£
13,155
509,475
6,963
46,144
7,950
583,687
1,429
514,464
515,893
(8,320)
59,474
1,155,552
1,215,026

BRITISH SOCIETY OF SOIL SCIENCE

BALANCE SHEET

AS AT 31 DECEMBER 2024

2024 2023
Notes £ £ £ £
Fixed assets
Intangible assets 14 13,680 16,416
Tangible assets 15 3,526 1,860
Investments 16 560,540 542,522
577,746 560,798
Current assets
Stocks 17 1,948 2,719
Debtors 18 374,179 288,706
Cash at bank and in hand 486,392 488,180
862,519 779,605
Creditors: amounts falling due within one 19
year (98,596) (125,377)
Net current assets 763,923 654,228
Total assets less current liabilities 1,341,669 1,215,026
The funds of the charity
Restricted income funds 21 15,643 15,850
Unrestricted funds - general 686,130 800,663
Unrestricted funds - Designated funds 22 639,896 398,513
1,341,669 1,215,026

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 13[th] May 2025

Prof P. Hallett Trusteee

Company registration number 07110309 (England and Wales)

BRITISH SOCIETY OF SOIL SCIENCE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

Charity information

British Society of Soil Science is a private company limited by guarantee incorporated in England and Wales. The registered office is Building 42A, Cranfield University, Cranfield, Bedfordshire, MK43 0AL.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of investments at fair value.

The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Donations and grants are recognised when they have been communicated and received in writing with notification of both the amount and the 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 these 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.

Subscriptions income is initially recognised on the date on which it is invoiced. Subscriptions invoiced in advance of the subscription period are recognised as deferred income until the accounting period to which the subscription relates.Subscription receipts received in advance of the subscription being invoiced are recognised as a creditor until the accounting period to which the subscription relates and the invoice is raised.

Income relating to conferences and meetings occurring within the accounting 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.

BRITISH SOCIETY OF SOIL SCIENCE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies (continued)

Royalty income derived from the publications made by BSSS are intially 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.

1.5 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 reliably measured.

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that 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 are noted as a commitment, but not accrued for as expenditure.

Support and governance costs that are incurred by the charity have been allocated to the following activities using the following percentages:

Membership and subscriptions - 30% Publications - 20%

Meetings and conferences - 50%.

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 future objectives.

1.6 Intangible fixed assets other than goodwill

Intangible assets are initially recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website development costs

10% straight line

1.7 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings 25% reducing balance Computer equipment 25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.8 Investments

Investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year.

BRITISH SOCIETY OF SOIL SCIENCE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies (continued)

1.9 Stocks

Stocks are stated at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

1.10 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.11 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.12 Taxation

The charity is exempt from corporation tax on its charitable activities.

1.13 Retirement benefits

BRITISH SOCIETY OF SOIL SCIENCE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from charitable activities

Unrestricted Unrestricted
funds
funds
general
Designated
funds
2024
2024
£
£
Membership and
subscriptions
53,128
-
Publications
415,691
-
Meetings and conferences
73,163
-
Training courses
-
29,505
541,982
29,505
Total
Unrestricted Unrestricted
funds
funds
general
Designated
funds
2024
2023
2023
£
£
£
53,128
48,070
-
415,691
339,153
-
73,163
80,318
-
29,505
-
41,934
571,487
467,541
41,934
Total
2023
£
48,070
339,153
80,318
41,934
509,475

4 Income from other trading activities

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Shop income 3,635 6,963

5 Income from investments

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Income from listed investments 48,481 27,197
Interest receivable 15,631 18,947
64,112 46,144

BRITISH SOCIETY OF SOIL SCIENCE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

6 Other income
Unrestricted Unrestricted
funds funds
2024 2023
£ £
Other income 242 1,950
Partnership income - 6,000
242 7,950
7 Expenditure on raising funds
Unrestricted Unrestricted
funds funds
2024 2023
£ £
Shop purchases 771 1,429

BRITISH SOCIETY OF SOIL SCIENCE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

8 Expenditure on charitable activities

Membership
and
subscriptions
Publications Meetings and
conferences
Training
Provision of
grants
2024
2024
2024
2024
2024
£
£
£
£
£
Direct costs
Direct costs
10,548
79,019
65,194
24,159
-
Irrecoverable VAT and penalty
12,813
8,542
21,356
-
-
23,361
87,561
86,550
24,159
-
Grant funding of activities
(see note 9)
-
-
-
-
8,740
Share of support and governance costs (see note 10)
Support
82,017
54,677
136,694
-
-
Governance
1,462
974
2,436
-
-
106,840
143,212
225,680
24,159
8,740
Analysis by fund
Unrestricted funds - general
106,840
143,212
225,223
-
5,490
Unrestricted funds -
Designated funds
-
-
-
24,159
-
Restricted funds
-
-
457
-
3,250
106,840
143,212
225,680
24,159
8,740
Total
2024
£
178,920
42,711
221,631
8,740
273,388
4,872
508,631
480,765
24,159
3,707
508,631

BRITISH SOCIETY OF SOIL SCIENCE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

8 Expenditure on charitable activities (continued)

Previous year:
Membership
and
subscriptions
Publications Meetings and
conferences
Training
Provision of
grants
2023
2023
2023
2023
2023
£
£
£
£
£
Direct costs
Direct costs
10,988
71,222
93,477
21,435
-
Irrecoverable VAT and penalty
11,991
7,994
19,985
-
-
22,979
79,216
113,462
21,435
-
Grant funding of activities
(see note 9)
-
-
-
-
17,307
Share of support and governance costs (see note 10)
Support
75,680
50,454
126,134
-
-
Governance
2,339
1,559
3,899
-
-
100,998
131,229
243,495
21,435
17,307
Analysis by fund
Unrestricted funds - general
100,998
131,229
243,495
-
14,832
Unrestricted funds -
Designated funds
-
-
-
21,435
-
Restricted funds
-
-
-
-
2,475
100,998
131,229
243,495
21,435
17,307
Total
2023
£
197,122
39,970
237,092
17,307
252,268
7,797
514,464
490,554
21,435
2,475
514,464

9 Grants payable

Grants to individuals

2024 2024
£ £
8,740 17,307

BRITISH SOCIETY OF SOIL SCIENCE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

10 Support costs allocated to activities

Staff costs
Depreciation
Other staff costs
Insurance
Rent
Office costs
Computer and website expenses
Bank charges
Legal and professional fees
Sundry expenses
Governance costs
Analysed between:
Membership and subscriptions (30%)
Publications (20%)
Meetings and conferences (50%)
Governance costs comprise:
Accountancy
Board and Council expenses
2024
£
200,177
3,291
29,694
7,488
3,065
2,129
14,254
2,321
8,084
2,885
4,872
278,260
83,479
55,651
139,130
278,260
2024
£
3,300
1,572
4,872
2023
£
171,232
3,357
40,413
6,405
3,065
2,854
13,700
2,452
6,854
1,936
7,797
260,065
78,019
52,013
130,033
260,065
2023
£
4,840
2,957
7,797

11 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

Trustees have been reimbursed for the costs of travel and accommodation expenses incurred in attending various meetings and conferences.

In the year the transactions and amounts owing to them were as follows: Dr P.D. Hallett: Expenses £523 and amount due £368 Dr J. Hannam: Expenses £1,065 and amount due £Nil D.B.Lascelles: Expenses £478 and amount due £300

BRITISH SOCIETY OF SOIL SCIENCE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

12 Employees

The average monthly number of employees during the year was:

2024 2023
Number Number
5 4
Employment costs 2024 2023
£ £
Wages and salaries 154,606 127,103
Social security costs 15,483 12,858
Other pension costs 30,088 31,271
200,177 171,232

The charity is based at Cranfield University and the office staff are employed by the University as agreed by the Board of Trustees and Cranfield University in 2009. The costs for staff provided are charged to the charity by the University.

The number of employees whose annual remuneration was more than £60,000 is as follows:

follows:
2024 2023
Number Number
£60,000 - £70,000 1 -
13 Gains and losses on investments
Unrestricted Unrestricted
funds funds
2024 2023
Gains/(losses) arising on: £ £
Revaluation of investments (10,131) (8,320)

BRITISH SOCIETY OF SOIL SCIENCE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

14 Intangible fixed assets

14 Intangible fixed assets
Website
development
costs
£
Cost
At 1 January 2024 and 31 December 2024 27,360
Amortisation and impairment
At 1 January 2024 10,944
Amortisation charged for the year 2,736
At 31 December 2024 13,680
Carrying amount
At 31 December 2024 13,680
At 31 December 2023 16,416
15 Tangible fixed assets
Fixtures and
fittings
Computer
equipment
£
£
Cost
At 1 January 2024
3,282
4,462
Additions
-
2,221
At 31 December 2024
3,282
6,683
Depreciation and impairment
At 1 January 2024
1,897
3,987
Depreciation charged in the year
347
208
At 31 December 2024
2,244
4,195
Carrying amount
At 31 December 2024
1,038
2,488
At 31 December 2023
1,385
475
Total
£
7,744
2,221
9,965
5,884
555
6,439
3,526
1,860

BRITISH SOCIETY OF SOIL SCIENCE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

16 Fixed asset investments

Cost or valuation
At 1 January 2024
Additions
Valuation changes
At 31 December 2024
Carrying amount
At 31 December 2024
At 31 December 2023
17
Stocks
Goods for resale
18
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
19
Creditors: amounts falling due within one year
Trade creditors
Other creditors
Accruals and deferred income
Listed
investments
£
542,522
28,149
(10,131)
560,540
560,540
542,522
2024
2023
£
£
1,948
2,719
2024
2023
£
£
10,315
-
10,676
7,159
353,188
281,547
374,179
288,706
2024
2023
£
£
70,027
107,621
10,498
7,903
18,071
9,853
98,596
125,377

BRITISH SOCIETY OF SOIL SCIENCE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

20 Retirement benefit schemes
2024 2023
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 30,088 31,271

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

21 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 January Incoming Resources
At 31 December
Resources
At 31 December
2024 resources expended 2024
£ £ £ £
Brian Chambers Soils Fund 15,850 500 (3,250) 13,100
Soil science loan boxes fund - 3,000 (457) 2,543
15,850 3,500 (3,707) 15,643
Previous year: At 1 January Incoming Resources
At 31 December
2023 resources expended 2023
£ £ £ £
Brian Chambers Soils Fund 7,825 10,500 (2,475) 15,850

The Brian Chambers Soils Fund was established in memory of 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 essential for the future of the future sustainability of agriculture.

BRITISH SOCIETY OF SOIL SCIENCE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

22 Unrestricted funds - Designated funds

These are unrestricted funds which are material to the charity's activities.

At 1 January Incoming Resources TransfersAt 31 December TransfersAt 31 December
2024 resources expended 2024
£ £ £ £ £
Operational Fund 369,129 - - 236,037 605,166
Training courses 29,384 29,505 (24,159) - 34,730
398,513 29,505 (24,159) 236,037 639,896
Previous year: At 1 January Incoming Resources TransfersAt 31 December
2023 resources expended 2023
£ £ £ £ £
Operational Fund 369,129 - - - 369,129
Training courses 8,885 41,934 (21,435) - 29,384
378,014 41,934 (21,435) - 398,513

The Operational Fund is a fund established in order to ring-fence the level of reserves the charity shall require to operate for an estimated period of twelve months. These funds have been invested by the charity and are accessed when necessary.

The Training Fund has been created to comply with VAT regulations as the income can only be spent on training.

23 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 January Incoming Resources Transfers Gains and At 31 December At 31 December
2024 resources expended losses 2024
£ £ £ £ £ £
General funds 800,663 613,171 (481,536) (236,037) (10,131) 686,130
Previous year: At 1 January Incoming Resources Transfers Gains and At 31 December
2023 resources expended losses 2023
£ £ £ £ £ £
General funds 769,713 531,253 (491,983) - (8,320) 800,663

BRITISH SOCIETY OF SOIL SCIENCE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

24 Analysis of net assets between funds

Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
Designated
funds
2024
2024
2024
£
£
£
At 31 December 2024:
Intangible fixed assets
13,680
-
-
Tangible assets
3,526
-
-
Investments
-
560,540
-
Current assets/(liabilities)
668,924
79,356
15,643
686,130
639,896
15,643
Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
Designated
funds
2023
2023
2023
£
£
£
At 31 December 2023:
Intangible fixed assets
16,416
-
-
Tangible assets
1,860
-
-
Investments
144,009
398,513
-
Current assets/(liabilities)
638,378
-
15,850
800,663
398,513
15,850
Total
2024
£
13,680
3,526
560,540
763,923
1,341,669
Total
2023
£
16,416
1,860
542,522
654,228
1,215,026

25 Related party transactions

Cranfield University is considered to be a related party based on the rationale explained in the Report of the Trustees. During the year they invoiced the charity £283,562 (2023: £2415,158) for goods and services, net of VAT, which were provided in the year. At the balance sheet date the charity owed £58,675 (2023: £35,864) to Cranfield University in respect of such good and services.

The were no other related party transactions in both the current and prior financial years.

British Society of Soil Science Cranfield University, Building 42A, Room GO6 Cranfield, Bedfordshire MK43 0AL

T: +44 (0)1234 752 983 E: admin@soils.org.uk W: www.soils.org.uk

HB Accountants Plumpton House Plumpton Road Hoddesdon Herts. EN11 0LB

Dear Sirs

British Society of Soil Science

The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your independent examination of the charity’s financial statements for the period ended 31 December 2024. These enquiries have included inspection of supporting documentation where appropriate. All representations are made to the best of our knowledge and belief.

General

Assets and liabilities

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

British Society of Soil Science Cranfield University, Building 42A, Room GO6 Cranfield, Bedfordshire MK43 0AL

T: +44 (0)1234 752 983

E: admin@soils.org.uk W: www.soils.org.uk

Accounting estimates

Loans and arrangements

Legal claims

Laws and regulations

Related parties

Subsequent events

Going concern

Grants and donations

Yours faithfully

Prof. P. Hallett Signed on behalf of the board of Trustees

Date: 15[th] May 2025

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