CORNWALL BIRDWATCHING &
PRESERVATION SOCIETY LIMITED BY GUARANTEE
REGISTERED CHARITY No 1144724
COMPANY NO. 7839617
UNAUDITED FINANCIAL STATEMENTS
FORT
YEAR ENDED 31st December 2023
WHITAKERS
CHARTERED ACCOUNTANTS
NEWQUAY

Page 1
CORNWALL BIRDWATCHING & PRESERVATION SOCIETY
DIRECTORS REPORT FOR THE YEAR ENDED 31st D
r 2023
Cornwall Bird Watching & Preservation Society Limited by Guarantee was incorporated on 8 Novernber 2011. Wlth
effect from 1 January 2012 the company took over the assets and undertaking of the unincorporated body known as
Cornwall Bird Watching & Preservation Society.
The original Charity was eslablished in 1931 and is registe￿d charity no. 255899. The incorporated Society was
ent8red on the Regi5t8r of Charitie5 on 18 November 2011 as no. 1144724.
Objectives
The Society exists to further the stLtdy of birds and assisl in Ihoir preservation and conservation, The charity publishes
an annual omithological study Birds in Cornwall, a qUarter￿Y magazine Palores and maintains a website
www.cbwps.org.uk. The Society owns. or jointly owns, four n8tuie re5etve5.
Revlew of Aetlvltles
The AGM saw 8 significant Board reshuffle with new Chair, Bruce Taggart,. Vice Chalr, Peter Roseveare.. Publicity
Officer. Rowena Castillo- Nicholls and laler changes lo the Secretary Dan Bloomfield". with the addition of 8 Board
Secretary, Adrian Lea and Ecology Officer David Collins,we feel has irnproved the effectiveness of the Society. One of
Ihe main objectives has been lo promote better links with other conservation organisations and the mernbership.
Bob Bosisto, the Bird Recorder has built a strong team of volunteers to rnainlain the daily bird news page that attracts
many visit015 and is kwdely appreciated. Together with inereased Social Media presence, and the recent addition ol on
line membership, recruitment has seen a drarnatic increase in membership in 2023. Membership relenlion ￿MaInS
hinh
Bi-rnonlhly in person board meetings have been well attènded. The inclusion of an Action point Sheet has enabled
action5 to be tracked mtsre efficiently.
On our ieserves we were able to improve acces5 to the Middle Amble hide and slow progress was made on the Siting of
hide at Maer Lake. Planning restrictions required further work to be done on water levèls and a consultant has been
brought in to work on this. Unfortunately access lo Loveny at Collilord remains re51ricled bLJt we are continuing to work
with Southwest Lakes Trust to seek a solution. Marsh Hariiers bred at Middle Amble for the first time.
The 2021 bird report (Birds in Cornwall) wa5 publisl>ed and distributed to members Idigitally and as a hard copy) and
good progress is also being made on the 2022 ret)ort. Thanks to Phil and Hilary and their editorial team for another
excellent publication. The members quarterly newsleller Palores was well received. and tnore members are opting to
lake it in pdf lotmal thu5 reducing postage costs. The introducb.on of a quarterly Mailchimp e- news further improves
communication with rllembers
Cases of Avian Flu continued lo appear but not so dramalically a5 in 2022. There had not been major decreases in
seabird colonies as witnessed in other parts of the country.
The events programme has slowly built up and the fe forrnation of the Comwall RSPB group we hope lo collaborate
on future outings. Events worthy of mention are the regular Camel Trail walks. a new series of Gentle Birding walks in
Truro aimed at less able members and New members meeting designed to encour8ge new members lo gel more
involved.
The Directors of the Society constantly review the major risks to which the Charity may be exposed and proceduros are
adopted or adapted to miligale identified risks.

Page 2
CORNWALL BIRDWATCHING & PRESERVATION SOCIETY
DIRECTORS REPORT FOR THE YEAR ENDED
er 2023
Financlal Revlew
The Society continued to support its key activities financially. Financial reserves are held in order to ensure that in the
short term income fluctuations do not disrupt the continuity of the Sociely's main activities. These activities were and
continue to be..
The publication of "Birds in Cornwall"
b. The publication of the quarterly mag8zine"Palores"
c. Enhancement of the Society's website.
d. The continuing management for consetvation of our nature reserves.
The Societrfs policy is to hold funds sufficient to cover one year's general running costs and Iwo years, costs for the
continuing managemènt for conservation of the Society's nature reserves. In addition, the Society should seek to hold
lund5 sufficient to take advantage of future opportunities to purchase additional nature reserves.
The soC￿tY continues lo maintain sufficient lunds lo rneet the publication and distribution costs of all outstanding issues
of 'Birds in Cornwall" as well as rnainlaining financi81 resewve5 to meet planned conservation costs.
The Directors review financial reserves on an annual basis against current policy and in the light of current
¢1￿Urn51anCes. The Iinancial reserves from all funds at 31st December 2023 were £206.455 as shown in note 11 of the
Societls accounts. The Directors are of the opinion that this sum falls within the agreed policies ol the Society.

Page 3
CORNWALL BIRDWATCHING & PRESERVATION SOCIETY
DIRECTORS REPORT FOR THE YEAR ENDED 31st December2
Directtsr
The Directors who Se￿ed during the year were..
8 J Taggart
P Roseveare
Ch8irm8n
Vice Chairman
J R Howells
N J Watmough
D A Bloomfield
Secretary l Trusteè
Secretary l Trustee
Secretary
Treasufer
Resigned 21st May 2023
Appointed 5th De￿mber 2023
S J Ashby
AMLea
Board Secretary
Trustee
Appointed 5th December 2023
D K Parker
A C Blunden
Conservation Officer
P Taylor
D R Collins
Editor Birds in Cornwall
Trustee
J L Goodair
Membership Secretary
Webrnasler
M Grantham
C Mason
Trusteè
B Bosislo
County Recorder
Publicity Officei
R Castillo-Nicholls
Appoinled 1st August 2023
Addre55 lor Corres
ondence
CBWPS ¢10 1 Retyn Bain, Summercourt, Newquay, TR8 5DE
Inde
endenl Examiner
Mr S G Hawkey of Whitakers, Bryndon House. 517 Berry R08d, Newquay TR7 1A0.
Bankers
CAF Bank Litnited
Bruce Taggart
Ichairrnan)
On behalf ol the Board
Oaled.. 29th June 2024

Page 4
CORNWALL BIRDWATCHING & PRESERVAnON SOCIETY
REGISTERED CHARITY No 1144724
INDEPENDENT EXAMINERS, REPORT TO THE TRUSTEES OF THE
CORNWALL BIRDWATCHING AND PRESERVATION SOCIETY
I report on the financlal $lalemenls of the Society for the year ended 31st December 2023 which are
set out on pages 5 to 10.
Respective responsibilities of Trustees and Examiner
The trustees {who a￿ also the directors of the company for the purposes of cornpany lawl are responsible
lor the preparation of Ihe accounts. The charills trustee5 considèr that an audit is not required for this year
under section 144121 of the Charitie5 Act 2011 (thè 2011 Act) and that an independent examination is needed.
Having salisfied myself that the charity is not subject lo audit unrJer Part 16 of the Companies Act 2006 and is
eligible for independent examinab"on, It is my responsibility to".
examine the accounts under Section 145 of the 2011 Act.,
lo follow the procedures laid down in the General Directions given by the
Charity Commission (under Section 14515llbl of the 2011 Act". and
lo slate whether particular matters have Come to my attention.
Basis of Independent Examiners. Stsfrment
y examination was carried out in accordance with the General Directsons given by the Charity
Commissioners. An examination includes a review of the accounting records kept by the Charity and
a comparison of the accounts presented with those records. 11 also includes corssideration ol any
unusual items or disclosurès in the accounts, and seeking explanations from the trustees
concerning any such matters. The procedures undertaken do not provide all the evidence that would
be required in an audit, and consequently no opinion is given as lo whether the accounts present a true
and fair view and the report is limited to those matters sel out in the 5tstement below.
Independent Examiner's Statement
In connection wth my examination, no matter has eoma to my attention..
1. which give5 me reasonable cause to believe that, in any material respect. the requirements..
to keep accounting records in accordance with section 386 of the Companies Act 2006, and
to prÈparÈ 8eeounts which accord with the accounting records, Comply with the accounting
requirements ol the Companies Act 2006 and with the methods and principles of the Statement
of Recommended Praclice. Accounting and Reporting by Charities Irevi5gd 20051 have not been
met, or
2. to which. in my opinion, attention should be drawn in order to enable a proper understsnding
of the accounts lo be reached.
S. G. HAWKEY F.C.A
WHITAKERS
Chartered Accountants
Sri 8erry Road
Newquay
Cornwall
Dated..
'1014-

Page S
NW
LL BIRDWATCHING & PRESERVATION SOCIETY
STATEMENT OF FINANCIAL ACTWITIES FOR TH
YEAR E
r202
Unrestricted Restricted
Funds
Funds
2023
2023
Total
Funds
2023
Unrestricted Restricted
Funds
Fund5
2022
2022
Total
Funds
2022
Not8$
Inrome
Income from generatsd funds
Membership Subscriptions
Legacie5 & Donation5
A¢tivili&s lorgeAl$fftting funds..
High Level Stewardship- Walmsley
Invgstmfjnl incoffle."
Interest Receivable
Income frorn charitable activitie8
Sale of publications. advertising & keys
24,999
1.802
24,999
6.010
20,923
12,079
20,923
12.379
4.208
3(X)
4148
4.148
906
9C6
990
3,252
3,252
Total Income
31.938
4.208
36.146
37,160
300
37.460
Expenditure
Costs of raising fund$
osts of generating voluntary income
Charitable activities linc Reserve managem8nti
736
736
546
546
31,501
3,891
3S,191
23,552
1,998
25,550
Totsl Re$our¢es Expended
32,237
3,691
35.928
24,098
1,998
26.096
Net Incoming re50urcgs for the year
12981
517
219
13.(b2
11.8981
11,364
Net movement In funds
12981
517
219
13,C62
11,6981
11,364
Transfers betwevn fund$
12981
517
219
13.C62
11.6981
11,364
Recoticiliation of Funds
Total funds brought forward
2022 Adjustment Imembership Sec Petiy Cash
RoLtndlng Adlustment
192.487
-88
13,833
206,320
179.425
15.531
194,956
Total funds carried forward
192,104
14,350
206,454
192.487
13,833
206,320

Pago 6
CORNWALL BIRDWATCHING & PRESERVATION SOCIETY
BALANCE SHEET AS AT 315t Oecember 2023
2023
2Q22
Note5
FIXED ASSET5
Tanglblo Assets
92.386
93,171
CURRENT ASSETS
Debtors and Prepayments
Cash ai Bank and in hand
4,4S6
113,635
3.139
118.092
117.950
TOTAL ASSETS
210.478
CURRENT LIABILITIES- Arnounts falllny
due withln one year
Subscriptions in Advance
Creditors and Awtu*s
3.979
3,441
1.360
£D23
4.801
NET CURRENT ASSETS
11£069
113,149
TOTAL NET ASSETS
£ 206.455
£ 206.320
REPRESENTED BY
Unre51rKted FU￿15
AGCUtnulaled Fund
De&gnaied Funds
10
98,214
9J,891
99.596
92.091
192.105
192.487
Resldci8d Fund5
14,350
13.833
£ 206,455
£ 2(NS.320
The company is enblled to ￿￿emptIOn from audit under Sectlon 477 oflheCompanie5 Acl 2D06 fortheye8rended 31st De￿rn￿er2O23.
The members ha¥e nol reouSred the cTrmpanylo obtain an audit of it5 finanrAal staleinenls for ihe yearended 3151 December 2023 in
accordance whlh Secibn 476 of Ihe Cornpanies Acl 2006.
director5 8cknovAedge Ihwr responsibilrfies for..
al ensuring Ih31 Ihe company keep5 accounting recDrds whrth complywih Section5 366 and of ihp Companrds Act 2006 ond
bl preparing financial 51alemen15 which gwe a Irue and latr Viewol Ihe siale ol affair5 of the company as ai Ihe end of each
finanual yèar and ol ils movement in funds foreach financial year In accordan￿ Mlh the requirements of Secllons 394 and 395 and which
otheNéi$È complywlh Ihe requirerf*nts of the CompaDE$A¢l 2W6 relab.ng to financAal Statements. so far 35 8pplicab]e lo the company.
The financial 5talemeThts have been prepared in accordance vhih the wo¥ish)ns applicable lo small companies subject 10 small
eomp8nies regime and in accordan￿ vAlh FRS 102 SORP.
Approved by the Board of Dirnclors..
B Taggart
$ J Ashby
Daied.
291h June 2024

Page 7
CORNWALL BIRDWATCHING & PRESERVATION SOCIETY
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31st December 2023
2023
2022
Cash from operating activities - see[1]
15,2351
11.809
Cash flows from investing activities
Interest Income
4,148
906
Ca$h provided by investing activities
4,148
IncreasellDecreasel in cash and cash equivalents in the year
1,088
12,715
Cash and cash equivalents al the beginning of the year
114,723
102.096
Total cash and cash equivalents at the end of the year
cor￿CtIon of 2022 error (Membership secretary petty cashl
113,635
114.811
-88
114.723
Reconciliation of net movement In funds to net cash from o
eratin
actlvities
2023
2022
Nel movement in funds
IlncreasellDecrease in Fixed Assets
Add back depreciation charge
Deduct interest shown in investing activities
IlncreasellDecrease in debtors
Incre8sellDec￿asel in creditors
Rounding Adjustment
Net cash from opgrating activities
219
11,364
(6901
1.569
19061
15161
988
785
14.148}
11,3181
1778}
5,2351
11.809

Pagtr 8
CORNWALL BIROWATCHING & PRESERVATION SOCIETY
YEAR ENDED
December2023
1. ACCOUNMNG POLICIES
•. Gerjernl
The finarKSal siaiemènis have been prepared underthe hisiorical cost con¥eMion and Sn accordance wllh applkatrAeAccounting Siandards and
the Stalernenl ofRecommended Practi￿ on Attounling by Charit￿5.
b. Depreciatio
DewecialK)D of assets held for Use by ihe charity 15 calculal8d on the 51raighl lille basLs al the following rates based on the eslimaled usefvl
life of Ihose fixed gssets as follow5.
General Equipment per annum
Computer Equipfflenl 33 113 % pef annutn
V1evAng Equipment 10% per 8nDum
Hides
10trA per annum
Freehald Reserve5
None
Cash at bdnk and In han
Cash ai b8nk arbd in hand irLlude8 cash and shori teim depO￿ts vllh a short m8lurltyof 30 days orless.
d. Subs¢rlpison$
Sub$GrIp￿0￿s are recounised in the p2riod lo whKh ihey rdale. except fLY svbscriptw)n5 for lrfe membprship whth are amortised over 15 10 20
years
*. Unre$trlctfrd Fvndg
Unie51riGled funds are grants and Other incoming r8sourc8s receiv8￿8 oroeneraied for the objec15 of Ihe chartywitfvoui turiherspeufied
purpose ar￿ are availabie as genernl funds.
f. Generdl DeBignated Funds
Designaled lund5 are unreslricled funds earmarked byth￿T￿ststS for par￿￿￿r purpose8. The use of stKh funds Is al Ihe Tru5tees' discretK)n.
g. Fvtrehold Property Dèslgnatsd Fumd8
The FreehoKI Property deggnaled fund represents the amount of unrestricted fund5 invesied in freehok1 property
h. Restricted Funds
Restr￿184 funds are lo be used for sp8&fic purposes as laid by the donor. Expenditure whith meets ihese ciileria charged lo Ihp fund.
gelherwiih 8 fwr allocab.oll of suppori cos15.
2. MEMBERSHIP SLI8SCRIPTIONS
2023
2022
Annual Metnbership
Lif2 Membetship
Gift
21.008
17.698
362
317
3,fj29
2.908
£ 24,999 £ 20,923
3. LEGACIES & DONATIONS
Unre$trl¢tod Restrl¢ted
Fund5
Funds
2023
Totsi
Unresi{￿ed Resiricied
Funds
Funds
2022
Total
Legac￿5
FIPL 88rn Qwl Projecl
FIPL P8ymenl owing
Seabird Grani- Gull Ringi
Donaiions
10.013
10,013
2,468
506
532
Yoo
4.208
2,468
508
$32
2,502
6,010
1.802
1,802
300
300
2,366
12,379
12,079

Paye 9
LL BIRDWATCHING 8 PRESERVATION SOCIETY
NANC
TA
NOED
4. INCOMING RESOVRCES FROM
CHARITABLE ACTIVITIES
Unr•$lrf¢tgd Rgslrlctod
Funds
Funds
ZD23
Totsl
Unrestricted Restr￿18￿
Funds
Fun¢5
20
Tol
Sale of Birds in Comwall. and Library Stock
58le ol Hide Keys
Sale ol adverbsiw space
Data S31e5
Svrfries
ConfererKe Sales
367
603
559
1000
900
$59
603
21
990 £
21
990 £
793
3.252 E
3.252
S. COSTS OF GENERATING VOLUNTARY INCOME
2023
2022
Pos￿&
Slabonery & Printsng {Membership Packs elGI
363
373
736 £
246
Y6
6. CHARITABLE ACTIVITIES
Unrestricted Rpstricted
Funds
Fund5
2023
Total
Unreslricied Reslncled
Funds
Funds
20
Tot91
Puyisfyno & priniing"Wrds in Comvjall.
Pu￿lShI￿g & printing 'Palore5"
oistributi￿ (all publicabon$l
PubliGily IAd¥eriising
¢￿servation ProieGts- Barn
5.765
2,009
5.682
745
5,765
2,809
5.682
745
2.6BB
5.322
2.734
4.999
196
5,3
2,734
4,999
2,698
55
ss
Victof simps￿ PTrze
Speake
Reserve Managprnent Expenses..
W¥lms* San¢tuary
Middle Arnbltr Sanctuary
Maer Lgke
Windmill
Dirft
Lw Tarnar Lake
Cirl Buntings
Slithian5 biid food elc
Malin8 Survey
Othèr
Waknsley Hide Keys
Insuian¢e
Zooml Mailchirrp Subscripiien
Li￿nCe- Devoran Creek
LI￿nCe3- Website & Softwa
Website Devehpmpnl
Depreciaiion of tools
Depre¢iaiion of vievéing ￿ulpt￿ent
Deprecialion of hides
Member Welfare
Owng 10 Membership Secielary
Conlerence C0515
Rounding Adwslmenl
tsoverrbance costs Inoie 71
222
222
296
B,9B2
261
157
657
9,139
1,884
1.884
32
120
452
32
120
586
40
39
111
40
39
107
157
107
157
655
93
197
1.992
284
60
1.027
99
199
655
93
197
1.992
264
50
1,027
99
199
604
1.932
144
50
260
2.908
268
1,932
144
50
260
2,908
586
586
1.301
128
1,301
128
800
1,537
È 31,501 E
1.071
3,691 £ 35191 £ 23.552 £
1.071
1.998 £ 24.￿8
7. GOVERWINCE COSTS
2023
20
Meeting rootn hire and costs
90
13
297
Legal lees
Bank charges
AGM Expenses
Accountsncy
309
658
467
£1,537
$60

Page10
CORNWALL BIRDWATCHING & PRESERVATION SOCIE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st Dec
8. FIXED ASSETS
FREEHOLD WEWING
LAND
EQUIPMENT
TOOLS
HIDES
TOTAL
C05t at beginning of year
Additions during year
Cost as at 31112123
92,004
1,286
3,e11
13,010
109,911
92,004
1,286
3,611
13.010
109,911
Depreciation al beginning of year
Provision for year
Depreciation al 31112123
1,286
3,030
199
3,229
12.424
586
13.010
16,740
785
17,525
1,286
Net Book Value 31112122
£ 92,004
581
£ 93,171
Net Book Value 31112123
£ 92.004
362
£ 92.386
9. RESTRICTED FUNDS
Balance
31112122
Incoming
Resources
Balance
31112123
Expenditure
Maei Lake Wvelland
Nalural History Museum-OPAL
icsdle Amble Hide
Drift
Walm51ey
Roy Phillips
Gull Riwing
Barn Owl Proj8GI
11,710
230
157
11.710
230
157
421
1,OCKJ
700
361
760
1,000
47
603
14,35
532
2,976
£ 4,208
485
2.fj88
£ 3.691
315
13,833
10. UNRESTRICTED FUNDS
Balanco
31112￿2
Incoming
Resources
Balan¢¢
3t112123
Expenditure
Designated Fund5
Freehold Property
Nightjars
Victor Simpson Prize
Unde$ignated Funds
Accumulated Fund
Rounding Adju51rnent
2022 Adjustment (membership $e¢retary owing)
92.004
92,004
1.000
887
1,000
887
99,596
12981
1,000
98.298
88
£ 1,088
1881
£ 192,1CIS
£ 192.487
706
f1. FUNDS ALLOGATION
Unrestri¢led
Funds
Restricted
Funds
Totsl
Funds
Fixed Assels
Net Current Assets
Total Net Assets at 31st December 2023
92.386
99.719
£192.105
92,386
t14,069
£ 206,455
14,350
£ 14,350
12. DIRECTORS. REMUNERATION AND EXPENSES
2023
2022
Reimbursemenl of costs and expenses paid on behalf of the Society
There are no Difftclors, remunerats.on or travel expenses
4.392
891
13. RELATED PARTIES
None