CORNWALL BIRD WATCHING & PRESERVATION SOCIETY
LIMITED BY GUARANTEE
REGISTERED CHARITY No 1144724
COMPANY NO. 7839617
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31st December 2025
WHITAKERS
CHARTERED ACCOUNTANTS
NEWQUAY

Page 1
CORNWALL BIRDWATCHING & PRESERVATION SOCIETY
DIRECTORS. REPORT FOR THE YEAR ENDED 31st Decemb r 202
Cornwall Bird Watching & Preservation Society knmiled by Guarantee was incorporated on 8 November 2011. With
effect Irotll 1 January 2012 the cotnpany look over the assets and undertaking of the unincorporated body known a5
Cornwall Bird Watching & Pre5erv8tion Society.
The original Charity was established in 1931 and is registered charity no. 255899. The incorporated Society was
entere¢J on the Register ol Charities on 18 November 2011 as no. 1144724.
Objectives
The Society exists lo further the study ol birds and assist in their pr8servalion and conservation. The charity publishes
an annual ornithological study Birds in Cornwall, a quarterly magazine Palores and maintains a website
www.cbwps.org.uk. The Sotiely owns one nature reserve and joinlSy owns a further three with the Cornwall Wildlrfe
Review of Activities
The Society continue lo flourish in 2025 under the direction of a dedicated board of trustees.
Paid up Membership at the end of the year stood at 1286. with 199 new members recruited and good retention. This
helped keep the Society on a sound financial footing, which enabled several new projects to be supported.
Working with Cornwall Council and the Environment Agency we are looking lo install Dipper neslboxes under bridges in
North Cornwall. These will then be monitored as part of a wider study on Dipper populations and distribution.
The Swiely will be 100 years old in 2031 and we are working on a book lo acknowled9e thi5 achievement. .100 Years
ol Coinwall Birds, will be a celebration of the Society and its achievements in the worid ol bird conservation in Cornwall.
Work on chapteis 15 well advanced with publication scheduled for 2027.
Comrnunication with the membership was improved with addition of a digit81 version of the popular quarterly magazinè
'Palore5', Saving money on both print and postage. Further local contact will be developed through a local hub network.
North Cornwall is already up and iunning and proving very successful. W8 havè a15ts continued lo further develop our
web sil8.
We continued selling branded merchandise lo prornole Comwall 8irds and the Bookshop was streamlined to enable
easier location bv shoDuers of books for sale.
The Bird Report lor 2023 was published and the 2024 report is progressing well. We completed the project where
historic copies ol 8irds in Cornwall have been digitlsed into a searchable format which are now available on our website.
The daily updated Bird News page on the website received many hundreds ol wews and th8 weekly Photo of the Week
is well supported with Some excellent images.
Our social media channels increased their following month on month. (Facebook group in¢￿ased from 8596 to 11823
between January and November) Social media ha5 Ils drawback3, none more so than the spreading of the locations ol
rare breeding species but these are moderated by a volunteer team, and th& positive inputs outweighed the negatives.
The Society attended several promotional events Including the Royal Cornwall Show and Slilhians Show with display
materials, books. ar¢hive bird reports, that generated plenty ol interest.
Our reserves continue lo be a popular attraction, with a pair ol Marsh Harriers SLJccesslully breeding 898ln at W8lmsley.
The old dairy building at Windmill Farm was reconditioned and we finally completed the hide at at Maer Lake. This 15 a
valuable addition to the reserve and is being well used.
On the advice of the Treasurer. we are revaluing our reserves. This has been completed for Walm51ey and will be done
for our other reserves in 2026.

Page 2
CORNWALL BIRDWATCHING & PRESERVATION SOCIETY
DIRECTORS REPORT FOR THE YEAR ENDED 315t December 2025
We continued our links with outside groups. The Society signed a Memorandum of Understanding wlh South Wesl
Lakes Trust that will lormalise our relationship on shared reserves. We established 'Kernow Curlews, an all-party
working group lo study the remnant Curlew population on Bodmin Moor and are Ihe lead partner in the Comwall
Chough partnership. We again teamed up with Falmouth University to produce merchandise designs. Additionally, th6
Society is represented on s8veral local nature conservation bodie5 contributing our bird knowledge to the wider sphere
of wildlife conservation in Cornwall
Voluntèer reciuitment is one of the challenges lacing many voluntary organisalions. and this w88 rnirrored wthin Ihe
Society. One of two vacant positions at the end of 2024, a Field Meetings Officer wa5 f111ed which has ieflected an
increase in the programme ol event5. Appointment ol a new tiustee who has expressed an interest in youth
engagement will hopefully illcrease OLJr links with a younger audience.
The trustees and directors meet in person bi-monthly lo ensure the smooth runnirig of the Society and ensure
procedures ale in place to mitigate any identified risks to the charity.
One Ituslee resigned and two new trustees recruited. The Practice Guide ltsr Trustees was updated lo refle¢l the current
aims and objectives of the Society.
Financial Review
The Society continLJed to SUPPOrt its key activities financially Financial reserves are held in order to ensure that in the
short term income fluctuations do not di5tupt the continuity of the Society's main activrt1es. These activities werè and
continue to be".
a. The publication ol Biids in Cornwall
b. The publication ol the quartèrfy magazine 'Palores"
c. Enhancernent of the Societvs website and other methods ol communicating with our members.
d. The continuing manag8rnent for conservation of our nature reserves and other important areas.
The So¢ietVs policy is to hold funds sufficient to wver one yearts general running costs and two years. cost5 loi the
continuing m8nagement lor conservation of the Society'5 nature reserves In addition, the Society should seek to hold
funds sufficient to take advantage ol future opportunitie5 to purchase additional n8ture reserves.
The Society continues lo maintain sufficient funds to meet the publication and distribution costs of all outstanding issues
of "Bir(5s in Cornwall" as well as maintaining financial reserves lo meet planned conseivalion costs.
The Director5 review financial reserves on an annual basis against current policy and in the light of current
circumstances The financial reserves from all funds al 31st December 2025 were £60g,491 01 which £156,914 were
liquid assets, as shown in note 11 01 the Societls accounts. The Directors are of the opinioll that this sum falls within
the agreed policie5 of the Society.

Pago 3
CORNWALL BIRDWATCHING & PRESERVAMON SOCIETY
DIRECTORS REPORT FOR THE YEAR ENDED 31st D•c•mbèr 20
Cireclors
The Directors vtho sèNed during the year were..
8 J Taggart
P Rosgveare
Chaiman
Vice Chatman
Seryetary
Treasurèr
D A Bloomfield
S J Ashby
AMLea
Board Secretary
Trustee
N J Walrnou9h
D K Parker
Trustee
A C Blunden
Consatvation Officèr
Editor Birds in CornvAII
P Taylor
D R Collins
Ecology Offic¢r
Membership Secretary
Webmaster
Truslee
J L Goodair
M Grantham
C Mason
Res. Aug 2025
B 8osislo
R Castill¢pNicholls
County Record¢r
Publiaty orricer
A C Crystal
Trustee
C C Holloway- Wh&atl6y Trustee
App Dec 2025
App. Dec 2025
Address for Corr•s
onden
CBWPS ejo 1 Retyn Bam. Summèrcourt, Newuay. TR8 5DE
Inde
ndant Ex
Mr S G Hawkèy of Whitakers. 8ryndon House. 517 Berry Road. Nev+PUay TR7 1AD.
Bank
CAF Bank knmiled
Bruce Taggart
Ichaimianl
712tr
On b&h8lf of tha Board
Dat*d.' 30th May 2026

Pagg 4
CORNWALL BIRDWATCHING & PRESERVATION SOCIETY
REGISTERED CHARITY No 1144724
INDEPENDENT EXAMINERS. REPORT TO THE TRUSTEES OF THE
CORNWALL BIRDWATCHING AND PRESERVATION SOCIETY
I report on the financial 5tatemeniS of thtr Society for the year ended 31$1 Dacember 2025 which are
set out on pages 5 to 10.
Respective responsibilitie5 of Trustees and Examiner
The trustees Iwho are also tha dirèctors of the company for the purposes of company lawl are responsible
for the preparation ol the accounts. The charity's trustees consider that an audit is not required for thi5 year
under section 144121 ol the Charities Act 2011 Ithe 2011 Acll and that an independent examination is needed.
Having satisfied myself thal the charity is ncit subject to audit under Part 16 01 the Companies Act 2006 and is
eligible lor independent examination, il is my responsibility to..
examine thè accounts under Section 145 of the 2011 Act..
lo follow the procedures laid down in the General Directions given by the
Charity Cornmission (under Section 14515llbl ol the 2011 Act.. and
to state whether pa￿CUlar matters have corne lo my attention.
Basis of Indeperhdent Examiners. Statement
My examination was carried out In accordance wilh the General DireCt￿on$ given by the Charity
Comrnissioners. An examinats.on includes a review ol the accounting record5 kept by the Charity and
a compari50n ol the a¢counts presented with those record5. It a150 includes consideration of any
unusLJal Itoms tsr disclosures in the accounts. and seeking explanations from the Iruslees
concerning any such malters. The procedures undertaken do not provide 811 the evidence that would
be required in an audit, and consequently no opinion is given as to whether the accounts present a true
and lair view and the report is limited to those matters set out In the 5t*ement below.
Independent Examiner's Statement
In connection wlh my examination, no malter has come to my attention..
l. which gives me reasonable cause to believe that. in any material respect, the requirèments..
to keep accounting records in accordance with section 388 of the Companies Act 2006, and
to prepare accounts which accord with the accounting records. comply with tha accounting
requirements of the Companies Act 2006 and with the methods and pr￿ncipleS of the Statement
ol Recommended Practice. Accounting and Reporting by Charities (revised 20051 have not been
met, or
2. tts which. in my opinion, attention should be drawn in order to enable a proper understanding
of the accounts to be reached
S. G. HAWKEY F.C.A
WHITAKERS
Chartered Accountants
sn Berry Road
Newquay
Cornwall
Dated..
26

P•90 5
CORNWALL BIRD
TCHING & PRESERVATION SOCIETY
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED
Dè
emb r 2025
Unre5tri¢ted RE5tricted
Funds
Funds
2025
2025
Total
Fund5
2025
Unrestricted Reslricled
Funds
Funds
2024
2024
Total
Funds
2024
Note5
Income
Income from generated funds
Membership Subs¢riplion5
L8gacies & Donations
Attivit￿$ forggnerating funds."
High Levèl Stewardship Walmsley
Investment income..
Interest Retsivable
IA¢ome Irom charitablg actsviti85
Sale of publication5, advertising & key5
29,586
18,381
29,586
20,996
27,095
48.258
27,095
48.958
2.615
700
5210
5,210
5811
5.811
2.594
2.594
1,897
1.897
Total Income
55.771
2,615
58,386
83,061
700
83.761
Expenditure
Costs of raising funds
Cosls of generating voluntary Income
Charitable activities linc Reserve management)
1,292
1.292
1,489
1,48g
30.969
2.769
33,738
27,612
1,531
29,143
Total R8sourc6s Expended
32,261
2,769
35,030
29.101
1,531
30,632
Net Incoming resources for the year
23,510
11541
23.356
53.960
53.129
Net movem8nt in funds
23,510
11541
23.356
53,960
18311
53,129
Transfers b6tw8on fund8
23,510
11541
23,356
53,960
53.129
Reconciliation of Funds
Total funds brought forward
Revaluation Reserve
ounding Adjuslmenl
2024 VAT Correction
Totsl fund5 carried forwar
246,060
13,619
259.579
192,104
14,350
2(b,454
56
262,991
269,570
13,365
246,060
13,519
2S9.579

P•gE 6
CORNWALL BIRDWATCHING & PRESERVATION SOCIETY
BALANCE
ET A
mb
2025
2024
Notes
FIXED ASSETS
Tangible Assels
12$.077
109.187
CURRENT ASSETS
Debtors aDd Prepaymènts
Cash 818ank and iii hand
8,996
4.278
150,798
160,907
155.078
TOTAL ASSETS
2B6,984
CURRENT LIABILITIES.. Arnounts falling
duvwithin Dne year
SubscnplK)ns In Advan
credi1￿$ and Accruals
3,347
646
3.594
1.090
3,993
4.684
NET CURRENT ASSETS
156,914
150.392
TOTAL NET ASSETS
£ 212,991
£ 259.579
REPRESENTED BY
Unresiricled Funds
Acctsmulaled Fund
De￿gnal0￿ Fund5
136,J90
144,946
135.319
110,741
281.336
246,060
Reslrirled Funds
1.656
13.519
£ 282.991
£ 259.579
The company is eniiiied 10 exemplSon from audit under Section 477 of the Companies Act 2006 lor theyearended 21st December 2025.
meirbers have nol required Ihe company 10 obiain an audii ol its financial s￿lemen18 for yearended 3151 December 2025 in
accordance with Section 476 of Ihe CoinpanE$Act 2006
The direc1015 3Gknowledge Iheir respmsibililies for..
al ensuring thai Ihe company keeps accountin9 records which Com￿¥ with Secb"on5 386 and 387 of the Compgnie5 AGI 2006 and
bl prepanng financidl slatem￿ts which olve a true and fair view of the Slate of affair8 of It* company as al the end of each
financial year and ol Its Tnovemeni In funds for each financial year in accordance with the reouiremenis of SeGlion$ 394 and 395 and which
olherw15e comply Yéilh wqu1￿MentS of the Companies Act 20(6 rÈlaiino 10 financial st8￿mentS. so far as appliCa￿e lo Ihe comp3ny
The fli)ènclal slalemenls have been prep3red in acc[￿d8n¢e wilh the pwsions applKable lo small comp8nie5 subject 10 Small
companies regime and In accordan￿ with FRS 102 SORP.
Approved by iht Board of Direciors..
B Ta9gart
S J Asfvby
Dated..
30lll May 2

Pag¢ 7
CORNWALL BIRDWATCHING & PRESERVATION SOCIETY
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31st December 2025
2025
2024
Cash from operating activities - see[11
14,0971
31,351
Cash flows from investing activities
Interest Income
5,210
5,811
Cash provided by investing activitie$
S.210
5,811
IncreasellDecreasel in cash and cash equivalents in the year
1,113
37,162
Cash and cash equivalents at the beginning of the year
150.798
113,636
Total cash and cash equivalents at the end of the year
151.911
1SO,798
Reconciliation of net movemènt in funds to net cash from o
eratin
activities
2025
2024
Net movemenl In funds
IlncreasellDecrease in Fixed Assets
Add back depreciation charge
Deduct interest shown in investing activities
Ilncrea5ellDecrease in debtors
IncreasellDecrea5el in creditors
2024 VAT Corre¢tion
Rounding Adjustment
Net cash from operating J¢tivitles
23,356
118,970
2,080
15,2101
{4,7181
16911
56
53,129
117,0001
199
15,8111
178
661
{51
31,351
14.0971

P89•
CORNWA
L BIROWATCHIN
PR
ci
TE
THE FIN
TAT
1. ACCOUNTING POLICIES
Gelleral
The fin$nty•l $t81etnents h¥v& prepared under ihe his10￿c31 cost in pcctyd*n¢o v•lh 8wli¢8ble A¢¢wnting Slandardg And ￿e
Slalernenl ol Recomffl8nded Praclice on A￿OUntIng by Charili85.
b. Depfecialion
Depreciation of fixed a55e15 for UEg by the Ch￿￿ty 1$ ca￿￿ted ￿ ihe sir¥ighl lin& basis ai following raies bgg£d on the e51imated usoful Iifg 01
those fixed &ssets as follows.
General Equiprnfrnl
10% per ¥nnum
Computer Equipment
33 ln % pw Bnnum
vie￿n￿ Equipment
10% per onnum
Hid85
10% per
Freèhold L8nd & Property None
Cash at bank and in hand
Cash al b&nk and ID hand includ8$ Cash and shgrt lerrn depos]Is wllh 8 short malurily ol 30 days or le5&.
d. subscTlpl￿n&
Subscripli¢n$ are recognis& the 10 which they relate. except for 5ub5Gnplions lor life mernlxrshio which are amortL4ed 15 10 20 yf8r¥
Unrgstrirtgd Funds
UnreslrKied funds are granls and oihef 1￿C￿nI[b9 resouT¢e$ r*ctiv•ble or generoied ￿ thè L*jecls of tF* ¢harily V411houi lurther specif￿d purp)$8 and
are avail8b￿ a¥ general lund$
f. G•noral O¢siynated Funds
De5ignaled fuDds arts unre$in¢i$d fund$ e8rmarted by Trustees lor particular purpDSBS. The use Df $uch funds 15 at Ihe Tru$i80s' thsuèiion.
g. Frgehold Property Designated Funds
The F￿ehOld PropErty de5igTr*ed fund repre5enls Ihe amount of unreslricled funds Invested in Iretrhold propeny
. Rp5tricl¢U Funds
Re*rtied fu￿5 Bre io be used for 5pecili putpose8 as18￿ do¥m by Ihè donoF. Exwndilurè whid) meets thesg cril￿a ￿ charged 10 Iht fund.
logeth￿ with a lair allo¢¥lion ¢1 support ¢DSI>
2. MEMBERSHIP SUBSCRIPTIONS
2DZ5
2D24
Annual Membprship
Life Mefflbqrs*ip
¢ili
25.0gT
247
4.242
29,SE£ £ 27.OS5
23.022
385
3. LEGACIES & DONATIONS
Unresthcted Restricted
Fund5
Funds
2025
Unrestricted Restricted
Funds
Funds
2024
Leg¥rye3
B8rn Owl Proje
Dippei Proie¢i
Seabird Granl- Cull Ringin9
Walmsley SI8w8rd¥hip
C>onaliofis
Joj
303
140
1,694
781
16,132
1,946
20,996
46.775
46.775
140
1,694
781
700
700
16,132
1,546
18,381
1.483
48.25
1.483
48.958
2,815
700

Pagv 9
IRD
RE
ERV
TE
THE FI
ANCIAL
4 INCOMING RESOURCF5 FROM
CHARITABLE ACTIVITIES
unrestr1￿e￿ Re$trlctsd
Funds
Fund$
2025
rotsi
Unie51Ticied Reslncied
Fvno$
FuThd$
2024
Totsi
Sale ol"Birdg In Cotnwall" anJ Lit*8ry SIOCk
Sale ol Hide Keys
Sale ol 3dverti&Trg space
Consullancy
TeeMIll Sale$ Comtni3¥io
Pin B¥dg* s¥es
Eyent Sale$
1100
668
400
1,100
$68
400
523
$23
400
100
184
266
10
1,897
400
100
150
222
154
2,594 E
1S0
222
164
Z.594 £
266
1.897
S. COSTS OF GENERATINQ VOLUNTARY INCOME
2025
2024
Posiage
Direcl Costs ol Sale IleTns
siaiionery & Printsng (Membership P¥ks ei¢l
ts21
631
14Q
1.292 £
40D
9B9
80
1.48?
6. CHARITA8LE ACTIVlnES
Unre$iriCttsd Rèstrfttèd
Fund5
Funds
2Q25
Total
Un￿sIr1Cted ReslncieLI
Fund5
Funds
?024
Tokl
PUblish￿g & prinbng"Birds In Crnll
7,650
1976
6.190
7.560
2,9T6
6.1
6,996
2,895
5.925
581
500
6,Q96
2,895
S,925
581
1,02e
259
Conseivaiion Projects
200
200
B78
183
526
259
878
153
Barn 04¥Is
V￿10[ Simp50n Pnze
DippEr Ne51 Iloxe
REserve Managemeiit Expenses=
Walmsley Sancluary
Middle Arn￿￿ Sanduary
Maer Lake
150
150
168
1,694
1,862
1099
14
748
746
1,565
1.56$
1.055
1.055
Lwer Tamar Lake
209
709
237
237
142
142
441
441
arine SUTV
61
29S
S13
513
Walmsley Hide Keys
IDsurane£
Subscripbons
li￿nCe- Otrvtyan Creek
Licen¢es- Website & Software
Web511e DevelopTnenl
295
2.122
£69
240
705
soo
183
1.992
528
1.992
$28
so
1,342
417
199
669
2411
70S
500
183
1,342
417
Depietsaiion o[wew￿9 equ￿rne￿I
Depreci¥1V￿ of ￿￿e
rthmber Wella¢e
fv*mbership Cos15
Event Costa
sioiage unil costs
Rounding Adivslmenl
Governan¢£ ￿$ts In0￿ 71
1,897
231
1,897
231
279
489
483
279
489
483
1,095
293
1,09S
253
2.578
30969 £
2,578
2,383
2.769 £ 33,738 £ 27,812 £
2.383
1,531 E 29.143
7. GOVERNANCE COSTS
2DZ5
2024
Meetng roc￿ hire and co¥ts
55
S08
34
620
381
253
588
£2.383
Legal lees
Bank charges
AGM Expénses
Accounkncy
55
447
1.09S
892
£2.578

Page 10
CORNWALL B
RDWATCHING & PRESERVATION SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31stDecÈmber 2025
8. FIXED ASSETS
FREEHOLD VIEWING
LAND
EQUIPMENT
TOOLS
HIDES
TOTAL
Cost al beginning of year
Additions durin9 year
Cost as at 31112125
109.004
1.286
3,611
13,010
18.970
31,980
126,911
18,970
145,881
109.004
1.286
3,611
Depreciation at beginning of year
Provision for year
Depreciation at 31111?5
1.286
3.428
183
3.611
13,010
1,897
14,907
17,724
2.080
19,804
1,286
Net Book Value 31112124
£ 109,004
183
£ 109,187
Net Book Valu• 31112125
£ 109,OQ4
£ 17,073
£ 126,077
9. RESTRICTED FUNDS
Balance
Incoming
Resources
Balanc8
31112125
31112124
Exp8nditure
Maer Lake Wetland
Natur81 History Mus&um-OPAL
Dipper Nest Boxes
11,710
230
11.710
230
1.e94
1,694
Walm81ey
Roy Phillips
Gull Ringing
Barn fvl Project
14
1.000
488
77
13,519
14
1.000
391
35
1.656
781
140
£ 2.615
878
183
£ 14,479
10. UNRESTRICTED FUNDS
Balance
31112124
Incoming
Resources
Balance
Expendilu
31112125
Designated Funds
Freehold Property
Other Fixed Assets
Nighliars
c￿rIeWS
Corn Bunlings
Walmsley Stewardship
Victor Sirnpson Prize
1￿.004
109.004
17,073
1.000
500
soo
16,132
737
17,073
1,000
soo
500
16,132
737
Undesignated Funds
Accumulaled Fund
Rounding Adjustment
135.320
23,510
22.441
136,390
£ 246,060
£ 57.715
£ 22,441
£ 281.336
11. FUNDS ALLOCATION
Unrestrict8d
Funds
Re$lri¢ted
Funds
Total
Funds
Fixed Assets
Net Current Assets
Total Net A5sÈts at 31st Decembef 2025
126,077
155,259
£281.336
126.077
156,914
£ 282.991
1,656
£ 1,656
12. DIRECTORS, REMUNERATION AND EXPENSES
2025
2024
Reimbursement of costs and expenses paid on behalf of the Society
There are no Directors, remuneration
943
696
13. RELATED PARTIES
None