**Charity number: 1155688** 

## **The British Sundial Society** 

**Report of the Trustees and Unaudited Financial Statements** 

**For the year ended 31 December 2022** 



## **The British Sundial Society Contents Page For the year ended 31 December 2022** 

|Report of the Trustees|1 to 6|
|---|---|
|Independent Examiner's Report to the Trustees|7|
|Statement of Financial Activities|8|
|Statement of Financial Position|9|
|Notes to the Financial Statements|10 to 16|
|Detailed Statement of Financial Activities|17|





## **The British Sundial Society Report of the Trustees** 

## **For the year ended 31 December 2022** 

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 December 2022. 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 the Republic of Ireland (FRS 102) (effective 1 January 2019). 

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## **The British Sundial Society Report of the Trustees Continued For the year ended 31 December 2022** 

## **Chair's report** 

## TRUSTEES' ANNUAL REPORT 2022 

Although the first few months of 2022 were subject to Covid constraints, the Society was able to hold its first regular conference for three years. This took place in York in April 2022 and we were able to hold a full programme of talks and organised a do-it-yourself tour of notable sundials in the city. A conference has been arranged in Exeter for 2023. 

We were also able to organise our regular meeting in Newbury in September 2022 and, as in 2021, we held our AGM at this meeting. 

Many members of the Society have constructed new sundials in public locations and completed some restoration projects too. Our public benefit is greatly enhanced on a national and global basis by our Website and our Help-and-Advice service which provides guidance on a huge range of sundial-related topics to anyone who asks. 

The Society's finances remain capable of supporting current activities and plans for the foreseeable future. 

The entirety of the Society's activities is conducted on a voluntary basis by members. We were very sorry to hear of the death, late in 2022, of our Librarian, John Wilson. We are most fortunate that our former Librarian, Nick Orders, has agreed to return to this post. As always, the trustees wish, on behalf of all members, to thank all those who contribute to our continuing success. 

More detailed information is annexed below. 

Ben Jones, Jackie Jones, Frank King, Graham Stapleton, Bill Visick 

## Examples of Individual Projects and Dials 

Extracts from the 2022 public benefit submission to the Charity Commissioners: 

*Research findings on a particular local sundial were shared with its community in: Bolam (Northumberland); Great Yarmouth (Norfolk); multiple locations in Scotland; Stroud (Gloucestershire); Carrog (Clwyd); Westminster (Greater London); Longwood (West Yorkshire); Hawkshead (Cumbria); Abbotsford (Borders); Old Warden (Bedfordshire); Conwy (Clwyd). 

*Assistance in identifying an archaeologically-recovered 17th century pocket sundial (Cambridge). 

*Talks given to the Solent Astronomical Association (Hampshire) and Christ's Pieces Residents' Association (Cambridgeshire). 

*A scheme opened for students of the London City & Guilds stonecarving course to receive specialist advice on design and conservation. 

*Creation of a geographical reference line to assist amateur astronomers at Toothill Observatory. (Hampshire). 

*Locating old sundial texts and rendering them in language accessible to contemporary readers. 

*Pro bono design and advice for a new interactive sundial on Kings Langley Common (Hertfordshire) and three other locations. 

*Conservation and restoration advice for sundials at: East Harptree Church (Somerset); Etwall Almshouses (Derbyshire); Faversham Guildhall (Kent). 

*Continued operation of a Help & Advice service, reported separately. 

*The digital mapping of sundials in the British Isles continued. 

## The Bulletin 

In 2022, the usual four quarterly issues of the Bulletin were published. These included Reports on all the talks at the York conference and the Newbury meeting. The Editorial team now use home-based desktop publishing facilities to produce the Bulletin and continue to contract out the printing and distribution of copies. 

The Bulletin Team includes John Davis, Frank King, Christine Northeast and Bill Visick. We are delighted to have appointed Nick Orders as our proof reader. He takes over from Fiona Vincent, who died in 2021. 

The Team are most grateful to all members of the Society who supply us with articles and to those whom we call on for expert comment and advice. 

The Editorial Team 

## Fixed-Dial Registrar 

The Register continues to grow slowly, with 51 new finds this year, plus very many corrections, updates, and new or improved photographs of existing entries. The newly reported dials include one commemorating the servicemen who died in the Falklands conflict in 1982, a noon gun in a local museum, two stained glass dials (17th and 21st century), a couple of unusual Francis Barker dials, a Scottish vertical by George Fa from 1633, two dials from Madeira, the smallest fixed analemmatic in the UK, and the largest vertical (Piers Nicholson's in Fleet Street). The Register now records 7,781 dials. John Foad 

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## **The British Sundial Society Report of the Trustees Continued For the year ended 31 December 2022** 

## Mass Dial Registrar 

There were twenty six reports of Mass Dials made in 2022. Most were an email with digital pictures showing the dial and its location on the building. 

There were four articles about mass dials in the press this year. These were in The Guardian, Current Archaeology, The Buckinghamshire Archaeological Society Newsletter, and The Church Times. None was written by a BSS member and I only got to speak to one author before the article was written. All produced reports of previously unrecorded dials or really good photographs of previously recorded dials. 

In Matthew Champion's book Medieval Graffiti, he mentions the dials at Ratcliffe-on-the-Wreake in Leicestershire and at Worthing in Norfolk. Neither is on the register. I have now photographed the dials at Ratcliffe and Geoffrey Harris has taken some beautiful pictures of the dials at Worthing. 

Very interesting 'dial like' graffiti inside the church at Ashwell in Hertfordshire have been photographed but not yet fully recorded. 

There has been no progress with getting the paper records held in The Borthwick Institute for Archives into the Mass Dial database. With a bit of luck some progress might be made next year as I hope to quit full-time work. Ben Jones 

## Website 

The website remains popular although without landmark events such as the Zoom conference there has not been the surge in visitor numbers that we saw in 2021. Discussions are continuing about what sorts of online event might be of interest to both members and non-members and, in particular, how to resource such activities. 

As ever, offers of help, contributions and suggestions for new topics for the website are always welcome. Bill Visick 

## Conference 

As in other years we ran a successful conference, this time in a hotel in York (a different location is chosen every year). A total of 34 attended and we had a series of lectures, and, reinforcing our international appeal, we had speakers from CERN and the USA. Again, as in other years we had exhibits of sundials and projects, a photographic display and book sales. A list was provided giving directions for members to visit a number of sundials by an informal walking tour. 

During the year, planning has gone into arranging the next annual conference with the promise of a tour of local sundials. Doug Bateman 

## Newbury Meeting 

Newbury one-day meetings continue with Sutton Hall, Stockcross, Newbury booked for 2023 on Saturday 23 September. The numbers attending were down in 2022, but the talks were as good as usual. Those who came were very keen to attend and tell us their 'tales'. Look forward to seeing you all in September. David Pawley 

## Help and Advice Service 

The BSS Help and Advice Service dealt with 105 enquiries in 2022 - roughly the same number as in 2021 but with several requiring considerably more effort. 

Queries fell into the following categories: where/what to buy (1), restoration (10), replacement gnomon (1), valuation (1), delineation (8), information about an existing dial (71) and other (13). 

There were 36 enquiries from overseas: USA (14), France (10), Ireland (3) and one each from Canada, Germany, Greece, India, New Zealand, Poland, South Africa, Switzerland and Uruguay. 

Major efforts included delineation advice for: 

*two sundials on chimneys at Etwall almshouses; 

*a landowner in New Zealand building a large dial in his declining/reclining field so he can read the time from inside his house (which is on a hill overlooking the field); 

*replacement of a dial on a 16th century house in Yorkshire; 

*a PhD student in Greece studying the eight dials on the Tower of the Winds in Athens (accurate measurement of the dials has been established using drones and LiDAR); 

*a ring dial for a maker of children's wooden toys. 

Interesting discoveries included two double horizontal dials, two Francis Barker dials (a horizontal and an equatorial) and six finds from metal detectorists (including three lead dials and part of a Gunter's quadrant). 

About 80% of our replies received an acknowledgement - a thank-you or further discussion. 

Enquiries have resulted in two new BSS members (one of whom also joined the North American Sundial Society) and four articles and a back cover for the Bulletin. 

Sue Manston 

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## **The British Sundial Society Report of the Trustees Continued For the year ended 31 December 2022** 

## Library 

It was with sadness that we learned of the death of John Wilson, who had been the BSS Librarian since 2015. I had held the position for a few years prior to John taking over and now, having retired from full-time work, I have found myself with time to take on the role again, which I very much look forward to. 

It is still early days for me, but I recently visited Bromley House subscription library in Nottingham, where the BSS collection of books is kept. I was met and shown around by Anja Thompson-Rohde, Bromley's Collections Manager and was hugely impressed with the renovation work that has been done on the building in the past few years, and the re-siting of the BSS collection of books in a cabinet located in the Standfast Room that has their meridian line running across the floor. 

Anja informed me that they are proud to be looking after the BSS collection and are keen to engage with the society further, maybe in terms of a public talk or demonstration. As far as she was aware, there are few (or no!) visitors from the BSS to the library, apart from John's occasional visits. This is a shame: Bromley House is a gem of a place and worth a visit in its own right. To be able to view so many books on sundials is an added bonus! Access to the library is free to BSS members and you can view their entire collection, not just the BSS section, although you won't be able take any books out. Please contact me if you would like any further information. Nick Orders 

## Biographical Projects 

As last year, details of newly discovered makers have been recorded, together with downloaded pictures. In 2022, fourteen submissions were received from Sue Manston (Help and Advice); although not all are new names, pictures add to the information we have. 

Peter Ransom 

## Education 

It has been another quiet year, education-wise, with no enquiries since last year. 

As before, I have continued to work with one of the members of the sundial commission of the SAF (Société Astronomique de France), in tracking down some old texts and translating them into modern English that he can then get translated into French more easily. 

The last two years of the BSS Bulletin (volumes 32 and 33) and the NASS Compendium (volumes 27 and 28) were bound for the BSS Library and sent there in February. I hope to do the next two years in 2024. 

In January I used a sundial to establish a North-South line at Toothill Observatory to assist with rapid setting up of portable telescopes, used on open nights. Later in the year, I gave a talk to the Solent Amateur Astronomers on 21 June entitled 'Fun with the Sun: sundials for stargazers'. Vectis Astronomical Society have booked the same talk in April next year. I let them know about the BSS! 

Peter Ransom 

## Photographic 

As previewed in last year's annual report, the 2022 Annual Conference at York included a display of photographs that had previously been seen on-line only. The photographs were from the Sundial Design and Restoration Competition that should have been displayed at the postponed Exeter Conference together with photographs from the 2020 Photographic Competition that had also been seen online only. 

Twenty-two photographs from the Design Competition were selected for display from a large number available and the ten photographs received for the 2020 competition. They were displayed on three display boards in the Conference room. There were nice comments made about the display and it was well visited. 

The Photographic Competition will resume at Exeter in 2023. I would like a really good entry and look forward to receiving lots of photographs. 

David Hawker 

## Sales 

This has been a very quiet year for sales with a total of 13. Sales for preceding years were as follows; 2021: 16, 2020: 19, 2019: 28. This shows a dramatic drop over the last four years and it is difficult to see how to improve matters. Sales at both conferences are also limited. 

I have a good stock of non-BSS titles on sundials and some other scientific publications that I will try to find time to catalogue before the Exeter Conference. Should anyone have a book they are particularly looking for it might be worthwhile contacting me before searching the Internet. 

Elspeth Hill 

Membership 

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## **The British Sundial Society Report of the Trustees Continued For the year ended 31 December 2022** 

During 2022 we had 11 new members; they found us either online via our website or from our Help and Advice service. But, unfortunately we had more leaving - 31. Of these, 6 died, these have been mentioned in Newsletter reports; 4 left due to ill-health and the rest gave no reason. Sometimes not paying their annual subscription and not responding to reminders; I therefore have no idea as to why. 

As at December 2022 we had a total of 269 members. This is broken down into 190 in the UK of which 8 receive a free copy; Europe had 43 of which 9 get a free issue; and the rest of the world is 36, 3 are free. These free issues are sent to other organisations and societies with which we often have a reciprocal arrangement. Jackie Jones 

## **OBJECTIVES AND ACTIVITIES** 

## **Objectives and aims** 

The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'. 

## **FINANCIAL REVIEW** 

## **Reserves** 

The trustees  have considered  the level of reserves  they  wish to retain  appropriate  to the charity's  needs. This is based on  the  charity's  size and  the  level  of  financial  commitments held. The trustees  aim  to  ensure  the charity  will be able to continue  to fulfil  its charitable objectives  even if there is a temporary shortfall  in income or unexpected  expenditure. The trustees  will endeavour  not to set aside funds unnecessarily. 

## RISK ASSESSMENT 

The  trustees  actively   review   the  major   risks  which  the  charity   faces  on a  regular  basis  and  believe  that maintaining the  free  reserves   stated,  combined   with their annual  review  of  the  controls  over  key  financial systems, will provide  sufficient resources  in the event of adverse conditions. The trustees  have also examined  other  operational and business  risks which they  face and confirm  that  they  have established systems to mitigate the significant risks. 

## **REFERENCE AND ADMINISTRATIVE INFORMATION** 

**Name of Charity** The British Sundial Society **Charity registration number** 1155688 **Principal address** 99 Western Road Lewes East Sussex BN7 1RS 

## **Trustees** 

The trustees and officers serving during the year and since the year end were as follows: 

## **Independent examiner** 

Frank King Chris Williams (Resigned: 27 May 2022) Jackie Jones Graham Stapleton Bill Visick Ben Jones (Appointed: 28 June 2022) Andrew M Wells FMAAT Counterculture Partnership LLP Unit 115 Ducie House Ducie Street Manchester M1 2JW 

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## **The British Sundial Society Report of the Trustees Continued For the year ended 31 December 2022** 

## **Bankers** 

The Co-operative Bank plc PO Box 101 1 Balloon Street Manchester, M60 4EP 

Approved by the Board of Trustees and signed on its behalf by 


22 April 2023 

Graham Stapleton 

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## **The British Sundial Society Independent Examiners Report to the Trustees For the year ended 31 December 2022** 

I report to the trustees on my examination of the accounts of the charity for the year ended 31 December 2022. 

## **Responsibilities and basis of report** 

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act'). 

I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Independent examiners statement** 

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: 

1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or 2. the accounts do not accord with those records; or 

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

22 April 2023 

Andrew M Wells FMAAT Counterculture Partnership LLP Unit 115 Ducie House Ducie Street Manchester M1 2JW 

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## **The British Sundial Society Statement of Financial Activities For the year ended 31 December 2022** 

||**Notes**|**Unrestricted**|**Restricted**|**2022**|**2021**|
|---|---|---|---|---|---|
|||**funds**|**funds**|||
|||**£**|**£**|**£**|**£**|
|**Income and endowments from:**||||||
|Donations and legacies|2|1,259|-|1,259|2,292|
|Charitable activities|3|23,129|-|23,129|10,689|
|Investments|4|524|-|524|6|
|**Total**||**24,912**|**-**|**24,912**|**12,987**|
|**Expenditure on:**||||||
|Charitable activities|5/6|(23,512)|(464)|(23,976)|(11,063)|
|Other expenditure||(3,857)|-|(3,857)|(3,072)|
|**Total**||**(27,369)**|**(464)**|**(27,833)**|**(14,135)**|
|**Net expenditure**||**(2,457)**|**(464)**|**(2,921)**|**(1,148)**|
|**Reconciliation of funds**||||||
|Total funds brought forward||76,155|7,146|83,301|84,449|
|**Total funds carried forward**||**73,698**|**6,682**|**80,380**|**83,301**|



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## **The British Sundial Society Statement of Financial Position As at 31 December 2022** 

||**Notes**|**2022**|**2021**|
|---|---|---|---|
|||**£**|**£**|
|**Fixed assets**||||
|Tangible assets|11|17,228|17,228|
|||**17,228**|**17,228**|
|**Current assets**||||
|Debtors|12|3,921|11,735|
|Cash at bank and in hand||60,634|55,564|
|||**64,555**|**67,299**|
|**Creditors: amounts falling due within one year**|13|(1,403)|(1,226)|
|**Net current assets**||**63,152**|**66,073**|
|**Total assets less current liabilities**||**80,380**|**83,301**|
|**Net assets**||**80,380**|**83,301**|
|**The funds of the charity**||||
|Restricted income funds|14|6,682|7,146|
|Unrestricted income funds|14|73,698|76,155|
|**Total funds**||**80,380**|**83,301**|



The financial statements were approved and authorised for issue by the Board and signed on its behalf by: 


22 April 2023 

Graham Stapleton Trustee 

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## **The British Sundial Society Notes to the Financial Statements For the year ended 31 December 2022** 

## **1. Accounting Policies** 

## **Basis of accounting** 

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011. 

The British Sundial Society meets the definition of a public benefit entity under FRS 102.  Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). 

## **Going concern** 

The financial statements are prepared, on a going concern basis, under the historical cost convention. 

## **Change in accounting policy** 

There have  been no changes to the accounting  policies since last year or to policies used by the former  charity British Sundial Society (registered charity  number  1032536). 

## **Incoming resources** 

## Recognition  of Incoming Resources 

These are included  in the Statement of Financial Activities  (SOFA) when: 

- the charity  becomes entitled to the resources; 

- the trustees  are virtually certain  they  will receive the resources; and 

- the monetary value can be measured  with  sufficient reliability. 

## Incoming Resources with Related Expenditure 

Where  incoming  resources  have  related  expenditure (as  with  fundraising  or  contract  income)  the  incoming resource and related expenditure are reported gross in the SOFA. 

## Grants and Donations 

Grants and Donations are only included in the SOFA when the charity  has unconditional entitlement to the resources. 

## Tax reclaims on Donations  and Gifts 

Incoming resources  from tax reclaims  are included in the SOFA during the same period  as the gift to which they  relate. 

## Contractual Income  and Performance Related Grants 

This is only included in the SOFA once the related  goods or services has been delivered. 

## Investment Income 

This is included  in the accounts when receivable. 

## Investment Gains and Losses 

This  includes  any  gain  or  loss  on  the  sale  of  investments  and  any  gain  or  loss  resulting   from  revaluing investments to market  value at the end of the period. 

## **Donated goods, services and facilities** 

## Gifts  in Kind 

Gifts in  kind are  accounted  for  at a reasonable  estimate of their  value  to the charity  or the  amount  actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only  when sold or distributed by  the charity.  Gifts  in  kind  for  use  by  the  charity  are  included  in  the  SOFA as incoming  resources  when receivable. 

## Donated Services and Facilities 

These are  only  included  in incoming  resources  (with  an equivalent amount  in resources  expended)  where  the benefit   to  the   charity   is  reasonably   quantifiable,  measurable and  material.  The  value   placed  on  these resources is the estimated  value to the charity  of the service  or facility  received. 

## Volunteer Help 

The value of any voluntary help received  is not included  in the accounts but is described in the trustees' report. 

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## **The British Sundial Society Notes to the Financial Statements Continued For the year ended 31 December 2022** 

## **Resources expended** 

Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure: 

## Governance  Costs 

Include  costs of  the  preparation and examination of statutory accounts, the  costs of the  trustees'  meetings and cost of any legal advice to trustees  on governance  or constitutional matters. 

## Annual Commitments 

There are no annual  commitments under  non-cancelling operating  leases and no capital commitments. 

## Investments 

Investments quoted  on  a  recognised  stock  exchange  are  valued  at  market  value  at  the  period  end.  Other investment assets are included  at trustees'  best estimate of market value. 

## **Tangible fixed assets** 

The British Sundial Society Library  is stated  at valuation  based on the 2014 value calculated by Rogers Turner Books. 

## **2. Income from donations and legacies** 

|**Unrestricted funds**<br>Donations received<br>Legacies received<br>**ncome from charitable activities**<br>**Unrestricted funds**<br>_Promoting the Art and Science_<br>_of Gnomonics_<br>Day Meetings<br>Sales<br>Subscriptions<br>Events|**2022**<br>**£**<br>1,259<br>-<br>**1,259**<br>**2022**<br>**£**<br>230<br>442<br>9,150<br>13,307<br>**23,129**<br>**23,129**|**2021**<br>**£**<br>1,292<br>1,000|
|---|---|---|
|||**2,292**|
|||**2021**<br>**£**<br>270<br>596<br>9,823<br>-|
|||**10,689**|
|||**10,689**|



## **3. Income from charitable activities** 

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## **The British Sundial Society Notes to the Financial Statements Continued For the year ended 31 December 2022** 

## **4. Investment income** 

**Unrestricted funds** Bank interest receivable 

|**2022**<br>**£**<br>524<br>**524**|**2021**<br>**£**<br>6|
|---|---|
||**6**|



## **5. Costs of charitable activities by fund type** 

|**osts of charitable activities by fund type**|||||
|---|---|---|---|---|
||**Unrestricted**|**Restricted**|**2022**|**2021**|
||**funds**|**funds**|||
||**£**|**£**|**£**|**£**|
|**Promoting the Art and**|||||
|**Science of Gnomonics**|||||
|**Direct cost**|||||
|Bulletin/Publication|9,497|-|9,497|9,335|
|Day Meetings|180|-|180|291|
|Events|12,943|-|12,943|510|
|Postal Sales|137|-|137|172|
|Somerville Lecture|-|464|464|-|
||**22,757**|**464**|**23,221**|**10,308**|
|**Support costs**|||||
|**Promoting the Art and Science of Gnomonics**|||||
|**Governance costs**|||||
|Accountancy fees|720|-|720|720|
|Legal fees|35|-|35|35|
||**755**|**-**|**755**|**755**|
||**23,512**|**464**|**23,976**|**11,063**|



## **6. Costs of charitable activities by activity type** 

||**2022**|**2021**|
|---|---|---|
||**£**|**£**|
|**Activities undertaken directly**|||
|Promoting the Art and Science|23,976|11,063|
|of Gnomonics|||



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## **The British Sundial Society Notes to the Financial Statements Continued For the year ended 31 December 2022** 

|**7. Analysis of support costs**<br>**Governance costs**<br>Accountancy fees<br>Legal fees<br>**8. Net income/(expenditure) for the year**<br>This is stated after charging/(crediting):<br>Accountancy fees<br>**10. Comparative for the Statement of Financial Activities**<br>The comparative year values on the Statement of Financial Activites are for unrestricted funds.<br>**11. Tangible fixed assets**<br>**Cost or valuation**<br>At 01 January 2022<br>At 31 December 2022<br>**Net book values**<br>At 31 December 2022<br>At 31 December 2021|**2022**<br>**£**<br>720<br>35<br>**755**<br>**2022**<br>**£**<br>720|**2021**<br>**£**<br>720<br>35|
|---|---|---|
|||**755**<br>**2021**<br>**£**<br>720|
|||**Library**<br>**£**<br>17,228|
|||**17,228**|
|||**17,228**|
|||**17,228**|



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## **The British Sundial Society Notes to the Financial Statements Continued For the year ended 31 December 2022** 

## **12. Debtors** 

|**Debtors**|||||
|---|---|---|---|---|
||||**2022**|**2021**|
||||**£**|**£**|
|**Amounts due within one year:**|||||
|Trade debtors|||1,157|1,156|
|Prepayments and accrued income|||2,764|10,579|
||||**3,921**|**11,735**|
|**Creditors: amounts falling due within one year**|||||
||||**2022**|**2021**|
||||**£**|**£**|
|Accruals and deferred income|||1,403|1,226|
||||**1,403**|**1,226**|
|**Movement in funds**|||||
|**Unrestricted Funds**|||||
||**Balance at**|**Incoming**|**Outgoing**|**Balance at**|
||**01/01/2022**|**resources**|**resources**|**31/12/2022**|
||**£**|**£**|**£**|**£**|
|_General_|||||
|General Fund|76,155|24,912|(27,369)|73,698|
||**76,155**|**24,912**|**(27,369)**|**73,698**|
|**Unrestricted Funds - Previous year**|||||
||**Balance at**|**Incoming**|**Outgoing**|**Balance at**|
||**01/01/2021**|**resources**|**resources**|**31/12/2021**|
||**£**|**£**|**£**|**£**|
|_General_|||||
|General Fund|77,303|12,987|(14,135)|76,155|
||**77,303**|**12,987**|**(14,135)**|**76,155**|



## **13. Creditors: amounts falling due within one year** 

## **14. Movement in funds** 

## **Purpose of unrestricted Funds** 

## General Fund 

The purpose of this fund is for the general running of the chairlty 

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## **The British Sundial Society Notes to the Financial Statements Continued For the year ended 31 December 2022** 

## **Restricted Funds** 

||**Balance at**|**Outgoing**|**Balance at**|
|---|---|---|---|
||**01/01/2022**|**resources**|**31/12/2022**|
||**£**|**£**|**£**|
|Andrew Somerville|5,998|(464)|5,534|
|Memorial Fund||||
|St Katharine Cree|1,148|-|1,148|
|Restoration Fund||||
||**7,146**|**(464)**|**6,682**|
|**Restricted Funds - Previous year**||||
||**Balance at**|**Outgoing**|**Balance at**|
||**01/01/2021**|**resources**|**31/12/2021**|
||**£**|**£**|**£**|
|Andrew Somerville|5,998|-|5,998|
|Memorial Fund||||
|St Katharine Cree|1,148|-|1,148|
|Restoration Fund||||
||**7,146**|**-**|**7,146**|



## **Purpose of restricted funds** 

Andrew Somerville Memorial Fund 

The Andrew Somerville Memorial Fund is part of the general BSS Assets, but its use is restricted to funding the annual Andrew Somerville Lecture and restoration and educataion grants, should these be made. 

St Katharine Cree Restoration Fund 

The purpose of the fund is for the restoration of the sundial at St. Katharine Cree Church, Leadenhall Street, City of London. 

## **15. Analysis of net assets between funds** 

|**Unrestricted funds**<br>_General_<br>General Fund<br>**Restricted funds**<br>Andrew Somerville<br>Memorial Fund<br>St Katharine Cree<br>Restoration Fund|**Tangible**<br>**fixed assets**<br>**Net current**<br>**assets /**<br>**(liabilities)**<br>**Net Assets**<br>**£**<br>**£**<br>**£**<br>17,228<br>56,470<br>73,698<br>-<br>5,534<br>5,534<br>-<br>1,148<br>1,148|
|---|---|
||**17,228**<br>**63,152**<br>**80,380**|



15 of 17 



## **The British Sundial Society Notes to the Financial Statements Continued For the year ended 31 December 2022** 

## **Previous year** 

|**Previous year**||||
|---|---|---|---|
||**Tangible**|**Net current**|**Net Assets**|
||**fixed assets**|**assets /**||
|||**(liabilities)**||
||**£**|**£**|**£**|
|**Unrestricted funds**||||
|_General_||||
|General Fund|17,228|58,927|76,155|
|**Restricted funds**||||
|Andrew Somerville|-|5,998|5,998|
|Memorial Fund||||
|St Katharine Cree|-|1,148|1,148|
|Restoration Fund||||
||**17,228**|**66,073**|**83,301**|



16 of 17 



## **The British Sundial Society Detailed Statement of Financial Activities For the year ended 31 December 2022** 

|**INCOME AND ENDOWMENT**<br>**Donations and legacies**<br>Donations and Gift Aid<br>Bequests & Legacies<br>**Charitable activities**<br>Day Meetings<br>Sales<br>Subscriptions<br>Events<br>**Investments**<br>Bank interest receivable<br>**Total incoming resources**<br>**EXPENDITURE**<br>**Charitable activities**<br>Cost of direct charitable activity<br>**Other**<br>Administration<br>Banking and Insurance<br>Library<br>Storage<br>**SUPPORT COSTS**<br>**Governance costs**<br>Governance costs<br>**Total resources expended**<br>**Net Expenditure**|**£**<br>**2022**<br>1,259<br>-<br>**1,259**<br>230<br>442<br>9,150<br>13,307<br>**23,129**<br>524<br>**524**<br>**24,912**<br>(23,221)<br>**(23,221)**<br>(391)<br>(1,087)<br>(392)<br>(1,987)<br>**(3,857)**<br>(755)<br>**(755)**<br>**(27,833)**<br>**(2,921)**|**£**<br>**2021**<br>1,292<br>1,000|
|---|---|---|
|||**2,292**<br>270<br>596<br>9,823<br>-|
|||**10,689**<br>6|
|||**6**|
|||**12,987**<br>(10,308)|
|||**(10,308)**<br>(83)<br>(971)<br>(240)<br>(1,778)|
|||**(3,072)**<br>(755)|
|||**(755)**|
|||**(14,135)**|
|||**(1,148)**|



17 of 17 This page does not form part of the statutory financial statements