**Charity number: 1155688** ## **The British Sundial Society** **Report of the Trustees and Unaudited Financial Statements** **For the year ended 31 December 2024** ## **The British Sundial Society Contents Page For the year ended 31 December 2024** |Report of the Trustees|1 to 5| |---|---| |Independent Examiner's Report to the Trustees|6| |Statement of Financial Activities|7| |Statement of Financial Position|8| |Notes to the Financial Statements|9 to 15| |Detailed Statement of Financial Activities|16| ## **The British Sundial Society Report of the Trustees** ## **For the year ended 31 December 2024** The Trustees have pleasure in presenting their report and the financial statements for 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 the Republic of Ireland (FRS 102) (effective 1 January 2019). 1 of 16 ## **The British Sundial Society Report of the Trustees Continued For the year ended 31 December 2024** ## **Chair's report** ## TRUSTEES' ANNUAL REPORT 2024 In 2024, the Society carried out its customary annual programme of activities. We published quarterly issues of our journal, The British Sundial Society Bulletin, and we also published quarterly Newsletters. An excellent conference was held in Peterborough in April, and this included a most enjoyable sundial tour. A conference has been arranged in Winchester for 2025. We held our regular one-day meeting in Newbury in September 2024 and, as in the past three years, 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 Help and Advice service, which provides guidance on a huge range of sundial-related topics to anyone who asks. The quarterly on-line events to consider articles in the Bulletin have continued. These events enable authors to give background information about their articles and provide an opportunity for others to offer additional thoughts, the online equivalent of Readers' Letters. 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, and the trustees emphasise that the success of the Society depends on a ready supply of volunteers. As always, we wish, on behalf of all members, to thank all those who contribute to our continuing success. Ben Jones, Jackie Jones, Frank King, Anton Leach, Nick Orders, Graham Stapleton ## Examples of Individual Activities The list below illustrates the many and varied ways in which members contributed to the Society's object of educating the public on the science and art of sundials: * Research findings on a particular local sundial were shared with its community in: Cumnock (Strathclyde); Hillesden (Buckinghamshire); Dungannon (Armagh); Conwy (Clwyd); Edinburgh (Lothian); White Waltham (Berkshire); Peterborough (Cambridgeshire); Abbotsford (Borders); Deeping St James (Lincolnshire); Dunkeld (Tayside); Fort Belan (Gwynned); Stornoway (Western Isles); Wrest (Bedfordshire). * Analysis of a 14th century horary quadrant; including metallurgical study and placement in the context of early scientific instrument manufacture. * Analysis of a complex 1730's horizontal sundial, Hartlebury Castle (Worcestershire). Specialist input to its conservation and creation of a replica. * Conducted a two-day seminar in conjunction with Art Friends Cambridgeshire, in practical aspects of sundial construction to stone carving apprentices and journeymen. *·One-hour lectures given to Slimbridge Garden Club, Welsh Historic Garden Trust, Pembroke Garden Club. *·Individual members report interactions with sundial owners, explaining the astronomy and loaning resources. *·Provided biographical exhibition material and advice on dial restoration and creation of a facsimile instrument to Herriot-Watt University. *·Talks to visitors at the Museum of Timekeeping's open days, and to the Robert Hooke Society in Freshwater, Isle of Wight. *·Delivered several make-and-learn activity sessions to schools in the Birkenhead area, including supporting material. *·Continuing design, conservation or restoration advice for sundials in four Cambridge Colleges. *·Continued operation of a Help & Advice service, reported separately. ## Biographical Projects Like my report last year, details of newly discovered makers are recorded, together with downloaded pictures. This year I've had four submissions, but not all are new names; pictures are stored to add to the information we have. Peter Ransom ## The Bulletin As usual, four issues were published during 2024, containing a wide variety of articles from members and non-members. These included reports on the Peterborough Conference and Newbury Meeting, as well as on the now well-established online 'Bulletin Follow-ups', held quarterly to discuss the most recent issue. The Editorial Team consists of John Davis at its head, together with Frank King and Christine Northeast, and much-valued help is provided by Nick Orders who reads the proof of each issue. We are most grateful to all who have submitted articles to us over the past year. Please continue to send us your contributions (or consider writing something if you have not done so before). Without our authors there would be no Bulletin. The Editorial Team ## Conference The 2024 conference was held in Peterborough. Doug Bateman, who has organised the BSS conferences for many years, 2 of 16 ## **The British Sundial Society Report of the Trustees Continued For the year ended 31 December 2024** announced that he was finally stepping down from the role. We are very grateful to Doug for all his hard work. One of the highlights of this year was the award of the 2024 Sawyer Dialing Prize to Dennis Cowan, for his work tracking down and photographing dials recorded by Thomas Ross, which had resulted in the popular 40-part series in the BSS Bulletin. Next year, the conference will be held in Winchester and, in a change to usual proceedings, the event will be held mid-week, rather than at a weekend, in the hope that more members will be able to attend. The Conference Team ## Education Adviser Another quiet year, education-wise. I've had no enquiries since last year's report. I now have the last three years of the BSS Bulletin (volumes 34, 35 and 36) and the NASS Compendium (volumes 29, 30 and 31). I hope to bind these for the BSS Library and send them off in 2025 to the BSS Library. Unfortunately, I didn't have time to achieve the binding during this year. I gave a talk to the Robert Hooke Society in Freshwater, on the Isle of Wight, in November. This was about Sir Isaac Newton and in part of that talk I described his existing sundials. A good opportunity to let them know about the BSS. I've been booked to give a talk on sundials in York on 28 June when a Roger Button is organising a theme day entitled About Time. Peter Ransom ## Fixed Dial Registrar The main event this year has been the rejuvenation of the BSS website, thanks to webmaster Anton Leach, including the updating of BriDOL, which now holds all publicly accessible dials currently listed in the Register. Apart from that it has been another quiet year, with just 74 new entries, though many older corrections, extensions and additional photographs have been received. Thanks to members for all your input. John Foad ## Help and Advice Service The BSS Help and Advice Service has dealt with 82 enquiries this year. Queries fell into the following categories: where/what to buy (3), restoration (4), replacement gnomon (1), delineation (7), information about an existing dial (57) and other (10). There were 24 enquiries from overseas: USA (13), France (5), Australia (2), Spain (2), Netherlands (1) and Canada (1). Enquiries have resulted in one new BSS member and two Bulletin articles. Just under 60% of replies received an acknowledgement - a thank-you or further discussion. Sue Manston ## Library The BSS collection of books is held at Bromley House Library, Nottingham. There is general interest in the collection from library members and visitors and as a result I have been invited to write an article on the books and the BSS for the library's regular eBulletin. The library has recently completed a project conserving their entire collection. They have offered us the opportunity to have our books restored/repaired by their trained conservators, free of charge excluding the minimal cost of repair equipment. Nick Orders ## Mass Dial Registrar There were more than twenty reports of Mass Dials received in 2024 from a couple of regulars plus church wardens, Vicars and a librarian who sent copies of an old newspaper story about a dial that has since possibly worn away. Most reports were an email with digital pictures attached and were a mix of previously unrecorded dials and dials already recorded. Information was also given to a writer concerning the scratch dial that will be mentioned in a children's book she is writing. I visited White Waltham to photograph a dial there for a PhD History student in the USA. Ben Jones ## Membership At the end of December 2024 the BSS had 247 members. 14 of these receive a free copy; these are mainly museums and other sundial societies with whom we have a reciprocal arrangement. The distribution of the membership is worldwide: 173 in the UK; 38 in Europe; 26 in the USA; 4 in Canada and the rest in New Zealand, Australia, Brazil, Japan, Mexico and Malaysia. As is usual with our aging membership, a number have left; 2 have unfortunately died, they have been mentioned in the 3 of 16 ## **The British Sundial Society Report of the Trustees Continued For the year ended 31 December 2024** Newsletter. 15 others have left for a number of reasons, old age being the most common and then there are those who do not give a reason so I have no idea. Some, following repeated reminders for their subscriptions, did not pay; again, I have no idea why if there is no response. But there have been 12 new members; most found us online or through the Help and Advice service and a few from personal contacts. It is good to welcome these younger members to the society. Jackie Jones ## Newbury Meeting The one-day meeting at Newbury attracted a good turnout of more than 30 members. David Pawley, who has organised these Newbury meeting for many decades, has decided to step down. The Society is very grateful to him for an extraordinary run of very successful meetings. We have every hope that they will continue under new management. The Trustees ## Photographic A good display of 26 sundial photographs was arranged at the 2024 BSS Annual Conference in Peterborough. The photographs were provided by members and showed a wide range of dial types including early Scottish dials, photographs of restoration projects, foreign dials and sundials that were reminders of childhood. All photographs were provided with captions, some giving simply locations and others with full descriptions and dial history. The display was well received by the delegates and a further display is planned for the 2025 Conference at Winchester. David Hawker ## Webmaster The BSS website has undergone a lot of changes this year. A new framework has been implemented, which is designed to split the content into key sections which are more accessible for browsing, and also should look good on both a large screen and a mobile device. The content on the old site is still accessible but is gradually being transferred over to the new framework. The most complex part was BriDOL, which is now up to date and has a new search facility, as well as the familiar map view. There is also a random selection of dials displayed when you visit the page, and a list of the most recent updates. Tony Moss's excellent explanation of how sundials work has been reformatted into four different sections and is a brilliant place for anyone to start their 'sundialling journey'. There are also new sections on how to read a sundial, and how to set up your own sundial, with four different ways of finding North. The section on making your own sundials has been expanded and includes additional DIY dial ideas and also an online Sundial Angle Calculator, which can give you the angles for horizontal, vertical and inclined dials, taking into account longitude corrections. The Latitude and Longitude Finder (one of our most visited pages) has been refreshed, and now tells you not only the latitude and longitude, but also the time zone and longitude correction for (I think!) any place in the world. It has been a slow process, but Google is gradually forgetting about the old site pages and recognising the new ones. Currently nearly 5000 pages are indexed (most of that accounted for by BriDOL). The top queries are people searching for the British Sundial Society specifically, followed by people wanting to find latitude and longitude, and then those looking for a sundial calculator. Projects for 2025 start with bringing the Bulletin Archive into the new framework. I have been experimenting with using AI (Google Notebook LM) to generate a summary of each article in each issue, and also categorising the articles so you could find all the articles published over the last 30 years on a particular aspect of dialling. This is looking very promising, but is proving to be quite time consuming. At some point I will put progress so far onto the website test area and publish details in the newsletter on how to see a preview. A second big project will be to produce a system for Mass Dials similar to BriDOL. As part of that I'm aiming to make an online version of the dial recording forms for the Register and Mass dials, to make collecting data on dials more convenient. These are the major plans for the coming year, but if members have any suggestions about what they would like to see on the website, I'd be pleased to hear them. Anton Leach ## **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)'. 4 of 16 ## **The British Sundial Society Report of the Trustees Continued For the year ended 31 December 2024** ## **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: Frank King Jackie Jones Graham Stapleton Ben Jones Anton Leach (Appointed: 28 September 2024) Nick Orders (Appointed: 28 September 2024) **Independent examiner** Andrew M Wells FMAAT Counterculture Partnership LLP 23 St Leonards Road Bexhill East Sussex TN40 1HH **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 — ............................................................................. Graham Stapleton 13 April 2025[AZ] 5 of 16 ## **The British Sundial Society Independent Examiners Report to the Trustees For the year ended 31 December 2024** I report to the trustees on my examination of the accounts of the charity for the year ended 31 December 2024. ## **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. ## Andrew M Wells FMAAT Counterculture Partnership LLP 23 St Leonards Road Bexhill East Sussex TN40 1HH 08 April 2025 6 of 16 ## **The British Sundial Society Statement of Financial Activities For the year ended 31 December 2024** ||**Notes**|**Unrestricted**|**Restricted**|**2024**|**2023**| |---|---|---|---|---|---| |||**funds**|**funds**||| |||**£**|**£**|**£**|**£**| |**Income and endowments from:**|||||| |Donations and legacies|2|1,035|-|1,035|934| |Charitable activities|3|18,412|-|18,412|20,982| |Investments|4|2,700|-|2,700|2,363| |**Total**||**22,147**|**-**|**22,147**|**24,279**| |**Expenditure on:**|||||| |Charitable activities|5/6|(16,993)|-|(16,993)|(26,028)| |Other expenditure||(3,885)|-|(3,885)|(3,648)| |**Total**||**(20,878)**|**-**|**(20,878)**|**(29,676)**| |**Net income/expenditure**||**1,269**|**-**|**1,269**|**(5,397)**| |**Reconciliation of funds**|||||| |Total funds brought forward||68,401|6,582|74,983|80,380| |**Total funds carried forward**||**69,670**|**6,582**|**76,252**|**74,983**| 7 of 16 ## **The British Sundial Society Statement of Financial Position As at 31 December 2024** ||**Notes**|**2024**|**2023**| |---|---|---|---| |||**£**|**£**| |**Fixed assets**|||| |Tangible assets|11|17,228|17,228| |||**17,228**|**17,228**| |**Current assets**|||| |Debtors|12|3,733|2,020| |Cash at bank and in hand||56,907|56,845| |||**60,640**|**58,865**| |**Creditors: amounts falling due within one year**|13|(1,616)|(1,110)| |**Net current assets**||**59,024**|**57,755**| |**Total assets less current liabilities**||**76,252**|**74,983**| |**Net assets**||**76,252**|**74,983**| |**The funds of the charity**|||| |Restricted income funds|14|6,582|6,582| |Unrestricted income funds|14|69,670|68,401| |**Total funds**||**76,252**|**74,983**| The financial statements were approved and authorised for issue by the Board and signed on its behalf by: Graham Stapleton Trustee 13 April 2025 8 of 16 ## **The British Sundial Society Notes to the Financial Statements For the year ended 31 December 2024** ## **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. 9 of 16 ## **The British Sundial Society Notes to the Financial Statements Continued For the year ended 31 December 2024** ## **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**
Donations received|**2023**
**2024**
**£**
**£**
934
1,035
**934**
**1,035**| |---|---| ## **3. Income from charitable activities** |**Unrestricted funds**
_Promoting the Art and Science_
_of Gnomonics_
Day Meetings
Sales
Subscriptions
Events|**2024**
**£**
330
271
8,072
9,739
**18,412**
**18,412**|**2023**
**£**
300
722
9,437
10,523| |---|---|---| |||**20,982**| |||**20,982**| 10 of 16 ## **The British Sundial Society Notes to the Financial Statements Continued For the year ended 31 December 2024** ## **4. Investment income** |**Unrestricted funds**
Bank interest receivable
**5. Costs of charitable activities by fund type**
**Unrestricted funds**
**Promoting the Art and**
**Science of Gnomonics**
**Direct cost**
Bulletin/Publication
Day Meetings
Events
Postal Sales
Somerville Lecture
**Support costs**
**Promoting the Art and Science of Gnomonics**
**Governance costs**
Accountancy fees
Legal fees
**6. Costs of charitable activities by activity type**
**Activities undertaken directly**
Promoting the Art and Science
of Gnomonics|**2024**
**£**
2,700
**2,700**
**2024**
**£**
8,408
234
7,561
35
-
**16,238**
720
35
**755**
**16,993**
**2024**
**£**
16,993|**2023**
**£**
2,363| |---|---|---| |||**2,363**| |||**2023**
**£**
9,746
270
14,901
256
100| |||**25,273**
720
35| |||**755**| |||**26,028**| |||**2023**
**£**
26,028| 11 of 16 ## **The British Sundial Society Notes to the Financial Statements Continued For the year ended 31 December 2024** |**7. Analysis of support costs**
**Governance costs**
Accountancy fees
Legal fees|**2024**
**£**
720
35
**755**|**2023**
**£**
720
35| |---|---|---| |||**755**| |**8. Net income/(expenditure) for the year**|||| |---|---|---|---| |This is stated after charging/(crediting):|||| |||**2024**|**2023**| |||**£**|**£**| |Accountancy fees||720|720| |**10. Comparative for the Statement of Financial Activities**|||| ||**Unrestricted**|**Restricted**|**2023**| ||**funds**|**funds**|| ||**£**|**£**|**£**| |**Income and endowments from:**|||| |Donations and legacies|934|-|934| |Charitable activities|20,982|-|20,982| |Investments|2,363|-|2,363| |**Total**|**24,279**|**-**|**24,279**| |**Expenditure on:**|||| |Charitable activities|(25,928)|(100)|(26,028)| |Other expenditure|(3,648)|-|(3,648)| |**Total**|**(29,576)**|**(100)**|**(29,676)**| |**Net expenditure**|**(5,297)**|**(100)**|**(5,397)**| |**Reconciliation of funds**|||| |Total funds brought forward|73,698|6,682|80,380| |**Total funds carried forward**|**68,401**|**6,582**|**74,983**| 12 of 16 ## **The British Sundial Society Notes to the Financial Statements Continued For the year ended 31 December 2024** ## **11. Tangible fixed assets** |**Cost or valuation**
At 01 January 2024
At 31 December 2024
**Net book values**
At 31 December 2024
At 31 December 2023|**Library**
**£**
17,228| |---|---| ||**17,228**| ||**17,228**| ||**17,228**| ## **12. Debtors** |**Amounts due within one year:**
Trade debtors
Prepayments and accrued income|**2024**
**2023**
**£**
**£**
1,014
1,047
2,719
973
**3,733**
**2,020**| |---|---| ## **13. Creditors: amounts falling due within one year** |**Creditors: amounts falling due within one year**||| |---|---|---| |Accruals and deferred income|**2024**
**£**
1,616
**1,616**|**2023**
**£**
1,110| |||**1,110**| ## **14. Movement in funds** ## **Unrestricted Funds** |**Unrestricted Funds**||||| |---|---|---|---|---| ||**Balance at**|**Incoming**|**Outgoing**|**Balance at**| ||**01/01/2024**|**resources**|**resources**|**31/12/2024**| ||**£**|**£**|**£**|**£**| |_General_||||| |General Fund|68,401|22,147|(20,878)|69,670| ||**68,401**|**22,147**|**(20,878)**|**69,670**| 13 of 16 ## **The British Sundial Society Notes to the Financial Statements Continued For the year ended 31 December 2024** ## **Unrestricted Funds - Previous year** ||**Balance at**|**Incoming**|**Outgoing**|**Balance at**| |---|---|---|---|---| ||**01/01/2023**|**resources**|**resources**|**31/12/2023**| ||**£**|**£**|**£**|**£**| |_General_||||| |General Fund|73,698|24,279|(29,576)|68,401| ||**73,698**|**24,279**|**(29,576)**|**68,401**| ## **Purpose of unrestricted Funds** ## General Fund The purpose of this fund is for the general running of the chairlty ## **Restricted Funds** |Andrew Somerville
Memorial Fund
St Katharine Cree
Restoration Fund
**Restricted Funds - Previous year**
Andrew Somerville
Memorial Fund
St Katharine Cree
Restoration Fund|**Balance at**
**01/01/2024**
**£**
5,434
1,148
**6,582**
**Balance at**
**01/01/2023**
**£**
5,534
1,148
**6,682**|**Outgoing**
**resources**
**£**
-
-
**-**
**Outgoing**
**resources**
**£**
(100)
-
**(100)**|**Balance at**
**31/12/2024**
**£**
5,434
1,148| |---|---|---|---| ||||**6,582**| ||||**Balance at**
**31/12/2023**
**£**
5,434
1,148| ||||**6,582**| 14 of 16 ## **The British Sundial Society Notes to the Financial Statements Continued** ## **For the year ended 31 December 2024** ## **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**
_General_
General Fund
**Restricted funds**
Andrew Somerville
Memorial Fund
St Katharine Cree
Restoration Fund
**Previous year**
**Unrestricted funds**
_General_
General Fund
**Restricted funds**
Andrew Somerville
Memorial Fund
St Katharine Cree
Restoration Fund|**Tangible**
**fixed assets**
**Net current**
**assets /**
**(liabilities)**
**Net Assets**
**£**
**£**
**£**
17,228
52,442
69,670
-
5,434
5,434
-
1,148
1,148| |---|---| ||**17,228**
**59,024**
**76,252**| ||**Tangible**
**fixed assets**
**Net current**
**assets /**
**(liabilities)**
**Net Assets**
**£**
**£**
**£**
17,228
51,173
68,401
-
5,434
5,434
-
1,148
1,148| ||**17,228**
**57,755**
**74,983**| 15 of 16 ## **The British Sundial Society Detailed Statement of Financial Activities For the year ended 31 December 2024** |**INCOME AND ENDOWMENT**
**Donations and legacies**
Donations and Gift Aid
**Charitable activities**
Day Meetings
Sales
Subscriptions
Events
**Investments**
Bank interest receivable
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Cost of direct charitable activity
**Other**
Administration
Banking and Insurance
Library
Storage
**SUPPORT COSTS**
**Governance costs**
Governance costs
**Total resources expended**
**Net Income**|**£**
**2024**
1,035
**1,035**
330
271
8,072
9,739
**18,412**
2,700
**2,700**
**22,147**
(16,238)
**(16,238)**
(543)
(798)
(288)
(2,256)
**(3,885)**
(755)
**(755)**
**(20,878)**
**1,269**|**£**
**2023**
934| |---|---|---| |||**934**
300
722
9,437
10,523| |||**20,982**
2,363| |||**2,363**| |||**24,279**
(25,273)| |||**(25,273)**
(457)
(945)
(288)
(1,958)| |||**(3,648)**
(755)| |||**(755)**| |||**(29,676)**| |||**(5,397)**| 16 of 16 This page does not form part of the statutory financial statements