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2025-12-31-accounts

Charity registration number: 1155688

THE BRITISH SUNDIAL SOCIETY TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Counterculture Partnership LLP

The British Sundial Society Contents

Page
Trustees' Report 1—5
Independent Examiner's Report 6
Statement of Financial Activities 7
Comparative Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10—14
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities 15

The British Sundial Society

Trustees' Report For The Year Ended 31 December 2025

The trustees present their report and the financial statements for the year ended 31 December 2025.

Objectives and Activities

Public Benefit

The main activities undertaken to further the charity's purpose are described in the Trustees Annual Report.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Achievements and Performance

TRUSTEES’ ANNUAL REPORT 2025

In 2025, 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 Winchester in April, and this included a most enjoyable sundial tour. A conference has been arranged in Bedford for 2026.

We held our regular one-day meeting in Newbury in September 2025 and 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. They are accessible at no charge to anyone worldwide. The recorded versions are on the open-access BSS YouTube channel.

The Society’s finances remain capable of supporting current activities and plans for the foreseeable future. Unfortunately, our shrinking membership is making it steadily more challenging to maintain our overall mission of promoting sundials and dialling.

In consequence, recruitment is becoming ever more important and various initiatives are being explored. One is an appeal to existing members to try to engage with potentially interested friends and relations with a view to some of them becoming members themselves.

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.

More detailed information is annexed below.

Andrew Hodgson, Ben Jones, Jackie Jones, Frank King, Anton Leach, Nick Orders, Graham Stapleton

ANNEXE

Examples of Individual Projects and Activitie s

In addition to the continued operation of a Help & Advice service, reported separately, the list below illustrates the many and varied ways in which members contributed to the Society’s object of educating the public in the science and art of sundials:

...CONTINUED

Page 1

The British Sundial Society Trustees' Report (continued) For The Year Ended 31 December 2025

TRUSTEES’ ANNUAL REPORT 2025 - continued

• Continuation of advice on the restoration of two ancient sundials at Queens’ and Magdalene Colleges, Cambridge. • Advice given to the tourist officials in Toronto, Canada, about a so-called Sundial Folly which turns out to be a noon mark of some aesthetic and mathematical interest.

Biographical Projects

Like my report last year, details of newly discovered makers are recorded, together with downloaded pictures. This year I’ve had seven submissions, four more than last year, but not all are new names. Pictures are stored to add to the information we have. My grateful thanks to Sue Manston who passes on all the information she receives from enquirers.

Peter Ransom

The Bulletin

In 2025 the BSS published the customary four issues of the Bulletin and these were distributed to members; our membership includes a number of libraries and museums. The editorial team continues to take considerable pains to ensure a high standard of content, typesetting and layout.

The principal recent trend has been a marked reduction of copy submitted for publication. In 2024, the four issues averaged 47 pages each; in 2025 the average was 32 pages. Through Sue Manston, the BSS Help and Advice Service is a major regular source of high-quality articles. The only quarterly regular articles are the accounts of the online Follow-up events and Peter Ransom’s Postcard Potpourri. There may be scope for other quarterly topics. With the death of Mike Cowham, we no longer have an annual ‘Dial Dealings’ article but we are delighted to see that Graham Stapleton has taken over the mantle of John Foad who so ably supplied us with an annual ‘Newly Reported Dials’ article. We have many stalwart authors, particularly John Davis, Martin Jenkins and Doug Bateman and we would urge all members to consider joining their ranks.

The Editorial Team

Conference

The 2025 Conference was held in Winchester. Frank King took over the reins from our long-standing conference organiser, Doug Bateman. As an experimental departure from previous practice, the conference ran from Tuesday to Thursday rather than from Friday to Sunday. Accommodation arrangements were left to delegates and although most of those attending stayed in the conference hotel, a fair number chose to stay elsewhere. The new scheme has pros and cons but it is planned to continue this arrangement at least for 2026.

Christine Northeast organised a walking sundial tour; additionally, a significant highlight was a tour of dials in Winchester College led by the Archivist, Suzanne Foster. Over the three days, Fred Sawyer was of enormous help driving the audiovisual equipment; Anton Leach provided a lapel microphone which was much appreciated by many speakers.

A set of magnificent sundial table mats was generously supplied by Martin Jenkins, who also provided a quiz. The dials have a latitude-independent design and will work even when used in the southern hemisphere.

The 2026 Conference will be held in Bedford and, at the time of writing, a good number of members have signed up.

The Conference Team

Education Adviser

Another quiet year, education-wise. Again, I’ve had no enquiries since last year’s report.

I bound the last three years of the BSS Bulletin (volumes 34, 35 and 36) and the NASS Compendium (volumes 29, 30 and 31) in February and sent them off to the BSS Library. I’ll be binding again in another two or three years!

I gave a talk on sundials in York on June 28 when Roger Button organised a theme day entitled About Time. This was in St Olave’s Church and was well attended. I had a 45-minute slot and distributed BSS information.

Peter Ransom

Fixed Dial Registra r

The quality and extent of the Fixed Dial Register is testimony to the sustained attention to detail and effort by John Foad over many years. It is not a little daunting to find myself now responsible for upholding it. This has been something of a fallow year, with only sixteen new entries. Even so, members have sent in updates, amendments and some high quality photographs of dials already in the Fixed Dial Register. All of these have a value in refreshing and improving the information that we hold.

Graham Stapleton

Help and Advice Service

The BSS Help and Advice Service has dealt with 106 enquiries this year, an increase of about 30% on last year’s figure.

Queries fell into the following categories: where/what to buy (11), restoration (8), replacement gnomon (9), delineation (12), information about an existing dial (41) and other (25). Examples of ‘other’ include Monograph & book requests, PAS finds, the Design Awards and a request for information from Historic England.

There were 21 enquiries from overseas: USA (10), Canada (3), France (2), Germany (2), Czechia (1), Netherlands (1), Spain (1) and Switzerland (1).

...CONTINUED

Page 2

The British Sundial Society Trustees' Report (continued) For The Year Ended 31 December 2025

TRUSTEES’ ANNUAL REPORT 2025 - continued

Enquiries have resulted in one new BSS member and five Bulletin articles.

Around 70% of our replies received an acknowledgement – a thank-you or further discussion.

The list of BSS members who help with answering these queries is far too long to mention – you know who you are and I am very grateful to all of you.

Sue Manston

Library

Bromley House Library, in the centre of Nottingham, continues to house the society’s collection of books. They are well looked-after by library staff and attract some interest from library members, especially as they are housed in the same room as a brass noon-line which traverses the floor. Unfortunately, very few BSS members visit the library to see the collection. If any members are travelling to Nottingham for whatever reason, please call in: it is close to a tram stop and a few doors from The Bell, reportedly the oldest pub in England.

Nick Orders

Mass Dial Registrar

There were twenty-nine reports added to the Mass Dials register in 2025. Most of the reports came from non-members and all were made with an email with digital pictures attached. They were a mix of previously unrecorded dials and dials already recorded.

The Mass Dial archive at the Borthwick Institute for Archives in York has been catalogued by the students there. I have not seen their work yet but understand this is a listing of what is in the archive boxes. My plans to have every paper report recorded digitally were put on hold while this work was carried out. Perhaps I shall get this done next year

.

All the dials we have in the MD database were sorted and given to the Webmaster Anton Leach to add to Bridol.

Advice was given to a young letter carver who is making her first sundial. She has found Anton’s new online dial calculator very helpful.

Ben Jones

Membership

At the end of December 2025 the BSS had 236 members, down from 246 at the end of last year. The 23 leavers were for a variety of reasons, including five deaths and three through ill-health. For the others, most gave no reason, several simply stopping payment with no response to reminders.

On the positive side, we had 13 new members, mainly from the UK, but with three from the USA, and one each from France and South Africa. Notably, two of the new UK members were school students aged 8 and 9, working on a project involving sundials.

This represents the 18th year in succession where membership has fallen.

Finally, after many years serving as Membership Secretary, Jackie Jones has retired from the role.

Andrew Hodgson

Newbury Meeting

The Society’s annual Newbury Meeting in September was well attended, primarily from this country but also including members from as far afield as Latvia. The theme was presentations from sundial makers not only showing their design ideas but also detailing their materials and construction methods, some most unusual. We were particularly happy to welcome several new members and a few non-members. This one-day meeting was the initiative of one of our founder members and has long been popular.

Chris Lusby Taylor

Photographic

A display of sundial photographs was provided for the 2025 BSS Annual Conference held in Winchester.

All photographs were provided by the Sundial Society members and covered a broad range of sundial types, from a most sophisticated double horizontal dial to an analemmatic sundial made from straw bales. Other photographs showed an analemmatic dial made by a member for Minehead seafront and a further dial of the same type for Kings Langley.

Society members’ involvement in the design and construction of sundials for public spaces typically promotes the enjoyment and interest in sundials.

Another photographic display is planned for the 2026 Conference at Bedford and will show photographs from the quinquennial Design and Restoration Awards Scheme.

David Hawke r

Treasurer

...CONTINUED

Page 3

The British Sundial Society Trustees' Report (continued) For The Year Ended 31 December 2025

TRUSTEES’ ANNUAL REPORT 2025 - continued

The Society’s 2025 accounts will be published in the June issue of the Bulletin.

Graham Stapleton

Webmaster

The website has continued to expand this year. It can be found here: https://sundialsoc.org.uk/

The Design Awards Scheme has attracted over 20 entries varying in type from a 3D-printed project in a Cambridge primary school to a large steel sculpture in the Zaragoza Expo site. Each of these has its own page on the website, and they have been collected together in a new section called ‘Notable Sundials’ which will persist and grow in the future.

Another huge piece of work has been to create the ‘Sundial Encyclopaedia’, which is based on the Bulletin issues of the last 30 years, from 1989 to 2023. The team of Andrew Hodgson, Geoff Thurston and myself have fed all of the Bulletin issues through AI to produce summaries of each of the more than 1500 articles, by over 300 different authors. These have been checked and categorised by hand and then put online. Furthermore, the PDFs of the Bulletins have been split into individual pages, which have now been indexed and are fully searchable. You could, if you wanted to, start on page 1 from 1989 and click through to see all 3800 pages one at a time until you reach the back cover of the December 2023 issue. This is a really interesting resource, and has never been searchable before. If you are an author, you can find yourself on the ‘Authors’ page and see all the articles you have contributed to over the years.

Finally, Bridol has been expanded and now includes about 8000 Fixed Dials, both public and private, and also 3000 Mass Dials. It is now also possible to record a new dial via an online form, both Fixed and Mass Dials.

Anton Leach

Reference and Administrative Details

Trustees

Mr Frank King Ms Jackie Jones Mr Graham Stapleton Mr Anton Leach Mr Ben Jones Mr Nick Orders

Charity Number

1155688

Principal Address

66 High Street Lewes East Sussex BN7 1XG

Independent Examiner

Andrew Wlls FMAAT Counterculture Partnership LLP 23 St Leonards Road Bexhill East Sussex TN40 1HH

Page 4

The British Sundial Society Trustees' Report (continued) For The Year Ended 31 December 2025

The trustees' report was approved by the board of trustees and signed on its behalf by:

Date 16/4/2026

Page 5

The British Sundial Society Independent Examiner's Report to the Trustees of The British Sundial Society For The Year Ended 31 December 2025

I report to the trustees on my examination of the accounts of The British Sundial Society (the Trust) for the year ended 31 December 2025.

Responsibilities and Basis of Report

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

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

Independent Examiner's Statement

I have completed my examination. I confirm that no material 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 Trust as required by section 130 of the 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 contents 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.

16/04/2026

Andrew Wlls FMAAT Date Counterculture Partnership LLP 23 St Leonards Road Bexhill East Sussex TN40 1HH

Page 6

The British Sundial Society Statement of Financial Activities For The Year Ended 31 December 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities:
Promoting the Art and Science of Gnomonics
Investments
4
EXPENDITURE ON:
Charitable activities:
5
Promoting the Art and Science of Gnomonics
NET (EXPENDITURE)/INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
13		 Unrestricted
funds
£
988
12,104
2,245		 Restricted
funds
£
-
-
-		 31
December
2025
Total
funds
£
988
12,104
2,245		 31
December
2024
Total
funds
£
1,035
18,412
2,700
15,337 - 15,337 22,147
(19,115) - (19,115) (20,878)
(3,778) - (3,778) 1,269
(3,778)
69,670		 -
6,582		 (3,778)
76,252		 1,269
74,983
65,892 6,582 72,474 76,252

The notes on pages 10 to 14 form part of these financial statements.

Page 7

The British Sundial Society Comparative Statement of Financial Activities For The Year Ended 31 December 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities:
Promoting the Art and Science of Gnomonics
Investments
4
EXPENDITURE ON:
Charitable activities:
5
Promoting the Art and Science of Gnomonics
NET INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
13		 Unrestricted
funds
£
1,035
18,412
2,700		 Restricted
funds
£
-
-
-		 31
December
2024
Total
funds
£
1,035
18,412
2,700
22,147 - 22,147
(20,878) - (20,878)
1,269 - 1,269
1,269
68,401		 -
6,582		 1,269
74,983
69,670 6,582 76,252

The notes on pages 10 to 14 form part of these financial statements.

Page 8

The British Sundial Society Balance Sheet As At 31 December 2025

Notes
FIXED ASSETS
Tangible Assets
9
CURRENT ASSETS
Debtors
10
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
11
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS OF THE CHARITY
Restricted Funds
Unrestricted Funds
TOTAL FUNDS
13		 Unrestricted
funds
£
17,228		 Restricted
funds
£
-		 31
December
2025
Total
funds
£
17,228		 31
December
2024
Total
funds
£
17,228
17,228
1,450
48,644		 -
-
6,582		 17,228
1,450
55,226		 17,228
3,733
56,907
50,094
(1,430)		 6,582
-		 56,676
(1,430)		 60,640
(1,616)
48,664 6,582 55,246 59,024
65,892 6,582 72,474 76,252
65,892 6,582 72,474 76,252
6,582
65,892		 6,582
69,670
72,474 76,252

On behalf of the board

Date 16/4/2026

The notes on pages 10 to 14 form part of these financial statements.

Page 9

The British Sundial Society Notes to the Financial Statements For The Year Ended 31 December 2025

1. General Information

The British Sundial Society is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1155688. The principal address is 66 High Street, Lewes, East Sussex, BN7 1XG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared 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" and the Charities Act 2011.

The charity is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

Recognition of Incoming Resources

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

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.

2.3. 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.

2.4. Tangible Fixed Assets and Depreciation

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

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

Page 10

The British Sundial Society Notes to the Financial Statements (continued) For The Year Ended 31 December 2025

  1. Income from Donations and Legacies
3.
Income from Donations and Legacies
Donations and gifts
4.
Investment Income
Bank interest receivable
5.
Analysis of Expenditure
Promoting the Art and Science of Gnomonics
Promoting the Art and Science of Gnomonics		 Activities
undertaken
directly
£
14,630		 31
December
2025
Unrestricted
funds
£
988		 31
December
2024
Unrestricted
funds
£
1,035
31
December
2025
Unrestricted
funds
£
2,245		 31
December
2024
Unrestricted
funds
£
2,700
Support
costs
(see note 6)
£
4,485		 31
December
2025
Total
£
19,115
Activities
undertaken
directly
£
16,238		 Support
costs
(see note 6)
£
4,640		 31
December
2024
Total
£
20,878

Page 11

The British Sundial Society Notes to the Financial Statements (continued) For The Year Ended 31 December 2025

6.
Support Costs
Premises expenses
General administration
Governance costs
Premises expenses
General administration
Governance costs
7.
Independent Examiner's Remuneration
Independent examination of the financial statements
8.
Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
9.
Tangible Assets
Cost
As at 1 January 2025
As at 31 December 2025
Net Book Value
As at 31 December 2025
As at 1 January 2025		 31
December
2025
£
720		 31
December
2025
Promoting
the Art and
Science of
Gnomonics
£
2,123
2,315
47
4,485
31
December
2024
Promoting
the Art and
Science of
Gnomonics
£
2,256
2,349
35
4,640
31
December
2024
£
720
Fixtures &
Fittings
£
17,228
17,228
17,228
17,228

Page 12

The British Sundial Society Notes to the Financial Statements (continued) For The Year Ended 31 December 2025

10. Debtors

Due within one year
Trade debtors
Other debtors
11.
Creditors: Amounts Falling Due Within One Year
Accruals and deferred income
12.
Deferred Income
Deferred income movements in the year were as follows:
Balance at the start of the period
Income deferred in the current period
Amounts released in income from previous periods
Balance at the end of the period
13.
Movement in Funds
Unrestricted funds
General:
General unrestricted fund
Restricted funds
Andrew Somerville Memorial Fund
St Katharine Cree Restoration Fund
Total restricted funds
Total funds		 As at 1
January
2025
£
69,670
5,434
1,148		 Income
£
15,337
-
-		 31
December
2025
£
950
500
1,450
31
December
2025
£
1,430
31
December
2025
£
896
710
(896)		 31
December
2024
£
1,014
2,719
3,733
31
December
2024
£
1,616
31
December
2024
£
390
506
-
710 896
Expenditure
£
(19,115)
-
-		 As at 31
December
2025
£
65,892
5,434
1,148
6,582 - - 6,582
76,252 15,337 (19,115) 72,474

Page 13

The British Sundial Society Notes to the Financial Statements (continued) For The Year Ended 31 December 2025

Unrestricted funds
General:
General unrestricted fund
Restricted funds
Andrew Somerville Memorial Fund
St Katharine Cree Restoration Fund
Total restricted funds
Total funds
14.
Transactions with Trustees		 As at 1 April
2024
£
68,401
5,434
1,148		 Income
£
22,147
-
-		 Expenditure
£
(20,878)
-
-		 As at 31
December
2024
£
69,670
5,434
1,148
6,582 - - 6,582
74,983 22,147 (20,878) 76,252

During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

15.
Related Party Disclosures		 31
December
2025
£		 31
December
2024
£

There have been no related party transactions in teh reporting period that require disclosure.

Page 14

The British Sundial Society Detailed Statement of Financial Activities For The Year Ended 31 December 2025

INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts
Charitable Activities:
Promoting the Art and Science of Gnomonics
Events
Sale of goods or services
Day meetings
Members subscriptions
Investments
Bank interest receivable
EXPENDITURE ON:
Charitable Activities:
Promoting the Art and Science of Gnomonics
Bulletin/Publication
Day meeting costs
Cost of events
Postal sales
Storage
Banking and insurance
Independent examiner's fees
Administration
Library
Travelling
Legal fees
NET (EXPENDITURE)/INCOME		 31
December
2025
Total
funds
£
988		 31
December
2024
Total
funds
£
1,035
988
3,535
23
280
8,266		 1,035
9,739
271
330
8,072
12,104
2,245		 18,412
2,700
2,245 2,700
15,337
(11,587)
(317)
(2,719)
(7)
(2,123)
(926)
(720)
(216)
(331)
(122)
(47)		 22,147
(8,408)
(234)
(7,561)
(35)
(2,256)
(798)
(720)
(543)
(288)
-
(35)
(19,115) (20,878)
(19,115) (20,878)
(3,778) 1,269

Page 15