## **CHARITY NUMBER : 1162707** # **BAT CONSERVATION AND RESEARCH UNIT** ## **ACCOUNTS** **31[st] JULY 2022** **BAT CONSERVATION AND RESEARCH UNIT** |**CONTENTS**||**PAGE**| |---|---|---| |Legal and Administrative Information||1| |Report of the Trustees||2-4| |Income and Expenditure Account||5| |Balance Sheet||6| |Notes to the Accounts
|7|| # **BAT CONSERVATION AND RESEARCH UNIT LEGAL AND ADMINISTRATIVE INFORMATION YEAR ENDED 31[ST] JULY 2022** ## **TRUSTEES** Mr Daniel Whitby Mrs Lisa Whitby Mrs Brigitte de Coriolis 1 **BAT CONSERVATION AND RESEARCH UNIT ANNUAL REPORT YEAR ENDED 31[ST] JULY 2022** The Trustees present their report and the financial statements for the year to 31 July 2022. The financial statements are presented in the form of a statement of financial activities which complies with the Statement of Recommended Practice for Charities (SORP 2005); the Charities Act 2011; relevant accounting standards and the Trust Deed. ## **Constitution and Organisation** Bat Conservation and Research Unit is constituted by Deed of Trust dated 9 July 2015 and is registered Charity No 1162707. The Charity Trustees during the period were: Mrs Brigitte de Coriolis Daniel Whitby Lisa Whitby There are no limits on the term that a Trustee may serve. The administration of the Trust is carried out by the Trustees. ## **Objects of the Charity and Activities of the Trust** The object of the Charity is for the public benefit to promote the conservation and protection of bats and in doing so to improve their conservation status. ## **Application of income and property** The income and property of the charity is applied solely towards the promotion of the objects. ## **Achievements and Performance of the Trust** During the period the Trust has carried out training and research relating to the conservation and protection of bats. ## **Financial Reviews** The net surplus for the year was £10,000. At the end of year, the reserves were £37,974.51. Principal sources of funding were donation. **BAT CONSERVATION AND RESEARCH UNIT ANNUAL REPORT OF THE TRUSTEES CONT’D YEAR ENDED 31[ST] JULY 2022** ## **Investment Policy** The Trustees retain surplus funds in a bank account to cover future expenditure on its objectives. ## **Public Benefit** The Charity’s Trustees have complied with their duty to have due regard to the guidance on public benefit published by the Commission in exercising their power or duties. ## **Reserves Policy** The Trustees’ policy on reserves is to retain sufficient funds to fund future projects. ## **Risk Management** The Trustees have examined the major strategic business and operational risks which the charity faces. To date these have been mainly related to investment management. ## **Future Plans** The Trustees intend to continue providing training, conservation and research projects in future years. ## **Trustees’ Responsibilities in Relation to the Financial Statements** Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and a fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the trustees are required to: - Select suitable accounting policies and then apply them consistently; - Make judgements and estimates that are reasonable and prudent; 3 ## **BAT CONSERVATION AND RESEARCH UNIT ANNUAL REPORT OF THE TRUSTEES CONT’D** - State whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements; and - Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. … …………………………………………........... Daniel Whitby, Signed on behalf of the Trustees Date: 29 December 2023 4 **BAT CONSERVATION AND RESEARCH UNIT STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31[ST] JULY 2022** |2022
**INCOME AND EXPENDITURE**

**INCOMING RESOURCES**
**Incoming Resources from**
**Generated Funds**
**Continuing Activities**
Voluntary Income
**Total Incoming Resources**
**RESOURCES EXPENDED**
**Projects and course expenses**
0
**Administration**
0
**Total Resources Expended**
**NETINCOMING / (OUTGOING)**
**RESOURCES**
**GENERAL FUNDS BROUGHT FWD**
**GENERAL FUNDS CARRIED FWD**|2021
10,000
10,000
0
0
0
0
26,175
£36,175|0
0
3350
(3350)
29,525
£26,175| |---|---|---| All the figures included in the statement of financial activities derive from continuing activities of the charity. ## **Total Recognised Gains and Losses** All recognised gains and losses are included in the statement of financial activities **.** 5 ## **BAT CONSERVATION AND RESEARCH UNIT BALANCE SHEET 31[ST] JULY 2021** |2022
**CURRENT ASSETS**
Cash at bank
37,974
**CREDITORS –**
Amounts falling due within one year
0
**NET CURRENT ASSETS**
37,974
**NET ASSETS**
£37,974
**CAPITAL AND RESERVES**
**GENERAL FUNDS – Unrestricted**
£37,974
Approved by the Trustees on 30thMay 2023
……
……………………….. Daniel Whitby
.
………………………………..Lisa Whitby
……
…… ………………….. Brigitte de Coriolis|2021
27,974
0
27,974
£27,974
£27,974| |---|---| 6 ## **BAT CONSERVATION AND RESEARCH UNIT NOTES TO THE ACCOUNTS YEAR ENDED 31[st] JULY 2022** ## **1. PRINCIPAL ACCOUNTING POLICIES** ## a) Accounting Convention The financial statements are prepared under the historical cost convention except for investments which have been included at market value and in accordance with applicable accounting standards, the Charities Act 2011 and the Charities SORP 2005 (Accounting and Reporting by Charities). The accounts have been prepared on the going concern basis which assumes that the Charity will continue in operational existence for the foreseeable future. ## b) Resources Expended Expenditure is included on an accruals basis. Irrecoverable VAT is charged to the SOFA as incurred. ## c) Funds Funds held by the Charity are not subject to any restriction to a use. ## d) Cashflow Statement The Charity has taken advantage of the exemption conferred by FRS1 from presenting a Cashflow Statement as it qualifies as a small entity. 7