| Page | |
|---|---|
| Trustees'report | 1-9 |
| lndependent examiner's report | 10 |
| Statement of financial activities | 11-12 |
| Balance sheet | IJ |
| Notes to the financial statements | 14-26 |
BRITISH DRAGONFLY SOCIETY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRITISH DRAGONFLY SOCIETY I report to the tn1 on my exÈmination of tho fmtyaal of Britith tkwffy Soc48ty (th8 8r5ty} for the ye8rended 31 Marth 2023. R•sponJlbllld•s anrt ba819 ol r•port As lh& trustees of the chartty ar8 reSpsIbl• lor the preporation of thè financial stslements In accordantx vAth the requ8mtrnl8 of thè Charitses and TNStse Invoslmont ISc>)Uandl Act 2005 {the 2CQ5 Act), tho Chaiiti8s Acts)unts (Sand) RegutS 2 la5 amadI and lh8 ChariU85 Aci 2011 Ith 2011 Act). You 8re sats"sfied that yuur tharity is not wuired by charity Law to be audii¢d and hav8 thosen irtstaa(I to have an Ind8p8tht 8xomlnatK. l Teport In rwect of my exarrlnal]on of t dris lkn•rKial statements under s¢cUon 44111 I cl of Ihe 2005 Act and wtson 145 of the 2011 In Cang OLrt my gxanNnati¢)n I have followed th8 requlremenls of Reg{a'0n 11 01 the ChariDes Accnts (So)Uandl RogtIOnS 2006 {as amendedl and all the applble DirecthS gwen by the Chotlty undw 145(5Xbl ofth• 2011 ACL Ind•pond•nt •xamlnorf8 8t•t•ment Since ¢h6 charfty has prepared Bccounis on an accrt b¥d8 aTh1 6$ 0 reglgtérod In SltInd your examln8r MLFSI b9 8 member of a bLYy Ihted In RegUlatn 11121 of the ch8rib.es Accounts IS(L)lJondl Regu18Uon$ 2Ci16 lag amend•Jl. l nrmI that l am qualffigd lo und8rt¥ke the &xamlnatK¥) t88 l am member ollheAssodalh)n of Charter&J C8rtffied Accountsnts. whlth 1$ one of lh& Ikted bod1. Your att•ntlon 18 drawn to th• fact that the charlty has prepar¢d flnanrAd 8tsl•ments in ac¢o¥danc• wilh Accountlng and by Charft188 prArfng th&lr acco1$ in actnce V+lth the Flnanclal Reporung Siond8rd apd{ble In the UK and Republlc ol Ire$8nd IFRS 1021 In pwference the Acc4)untlng and Reporting by Charitles.. Sialement of Rec¢mm8nded Pracc¢ issu•d on 1 2005 r•fwTrJ to In the extgnl wulaU0 but has Thyw been wlhJrawn. I vndernt8nd that hos be fcff fina1 8tatomonl8 to pYo¥ldo 8 InM and lair vl8W accordan wlth G•n¢ralty A(wbJ P£owntlng Practr• lor rnportlng Frlod$ bggSnnlng on or aftw 1 J8nuary 2015. I have conwleled my oXHrrbal1L. l that mattws have to 81t0non In conn8dlon wlth th• •x8min8tion gfving me eauge to 11 that in ony maierial rtrsp¢¢t'. acoyjntlng reo)rds w•r¢ kept in respect ol th? thadty 8$ reqred by #¢dlon 44 {111•l ol th& 21Y)5 Act and Regulotim 4 of the charft A¢r¥>Jnts (Scovondl Regulations 2006 la$ am&nd8dl and 8edon 130 of the 2011 Act: OT thè financAd stst•m8nis do not th08• r•¢tydB: or the finan slatmonts do not mplY vAth the accounting requnmènts ol Regtslaticm 8 of th• Charities Accounts (Scotlandl RegulèlK)n8 2006 {a5 amended) and do not ¢2)mY with the applicable requifements cone¢ming thè lom and nIent of acctsjnts sel out in Ihe Charitiès (Accounts and Report81 Re9ationS 2CK)8 other Ihan any rnquirement that ts aunts fv a •nd falr vlff whl¢h is [t a matter o)nsid¢I as of an indepondent examution. I he and have cm a(xi8s other m•tl•rs in rjymethn %•yth the exarritnation tD which aitention shcwjld be dra¥ In thi8 re[ in order to enable a proper unders18nding ofthe fin8nryal siat&ments to b• r98L*ed. Frances Wldo FCCA DCI Wamar Wild Chartered CertifiedACntants 4 Martgdd DTive BleY Surrey GU24 9SF Dated: Z O cA<kn- kn LJ 10-
| Currentfinancialyear | ||||||
|---|---|---|---|---|---|---|
| UnrestrictedRestricted | Endowment | Total | Total | |||
| Notes | funds 2023 t€ |
funds 2023 |
funds 2023 e |
2023 € |
2022I | |
| lncomefrom: | ||||||
| Donations and legacies Charitable activities lnvestments |
3 4 5 |
97,993 5,336 3,730 |
57,587 | 155,580 5,336 3,730 |
158,619 4,133 90 |
|
| Totalincome | 107,059 | 57,587 | 164,646 | 162,842 | ||
| ExoenSitureo4: | ||||||
| Raisingfunds | 10,033 | 12,781 | 22,814 | 14,345 | ||
| Charitable activities | 7 | 88,115 | 56,943 | 145,058 | 132,626 | |
| Totalexpenditure | 98,148 | 56,943 | 12,781 | 167,872 | 146,971 | |
| Netincoming{outgoing)reeources beforetransfers |
8,911 | 644 | (12,781) | (3,226) | 15,871 | |
| Netincoming/(outgoing) resources beforetransfers |
8,911 | 644 | (12,781) | (3,226) | 15,871 | |
| Gross transfers betweenfunds | (11,562) | 11,562 | ||||
| Netmovementinfunds | (2,651) | 12,206 | (12,781) | (3,226) | 15,871 | |
| Fund balancesat1April 2022 | 187,707 | 4,000 | 75,001 | 266,708 | 250,837 | |
| Fund balances at31March2023 | 185,056 | 16,206 | 62,220 | 263,482 | 266,708 |
| Priorfinancial year | |||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total | ||
| funds | funds | funds | |||
| Notes | 2022 f |
2022 I |
2022 s |
2022t | |
| lngome-frgm: | |||||
| Donations and legacies | 3 | 133,116 | 25,503 | - | 158,619 |
| Charitable activities lnvestments |
4 5 |
4,133 90 |
- -90 |
4,133 | |
| Totalincome | 137,339 | 25,503 | - | 162,842 | |
| Expenditure on: | |||||
| Raisingfunds | 6 | 6,461 | 7,884 | 14,345 | |
| Charitable activities | 7 | 108,927 | 23,699 | 132,626 | |
| Totalexpenditure | 115,388 | 23,699 | 7,884 | 146,971 | |
| Netincoming(outgoing)resourcesbeforetransfers | 21,951 | 1,804 | (7,884|1s,871 | ||
| Gross transfers betweenfunds | (2,196) | 2,196 | |||
| Netmovementinfunds | '19,755 | 4,000 | (7,884) | 15,871 | |
| Fund balancesat 1April2021 | 167,952 | 82,885 | 250,837 | ||
| Fund balances at31March2022 | 187,707 | 4,000 | 75,001 | 266,708 | |
| : |
| 2023 | 2t22 | |||
|---|---|---|---|---|
| Notes | tttE | |||
| Gurrentasseis | ||||
| Stocks | 12 | 3,'11I | 4,523 | |
| Debtors | 13 | 13,870 | 37,675 | |
| lnvestments | 14 | 212,AOO | 212,000 | |
| Cash atbank and inhand | 41,644 | 19,771 | ||
| 270,632 | 273,969 | |||
| Creditors:amountsfallingduewithin oneyear |
15 | (7,I50) | (7,261) | |
| Netcunent assets | 263,482 | 266,708 | ||
| Capitalftrnds | ||||
| Endowment funds-oeneral | ||||
| General endowment funds | 62,220 | 75,001 | ||
| 62,22A | 75,001 | |||
| : | : | |||
| Permanent endowment | ||||
| Expendable endowment | 62,220 | 75,001 | ||
| {8 | 62,220 | 75,001 | ||
| lncomefunds | ||||
| Restrictedfunds | {9 | 16,206 | 4,000 | |
| Unrestricted funds | 185,056 | 187,707 | ||
| 263,482 | 266,708 |
| Donationsand legaci | es | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | |
| funds | funds |
funds | funds |
|||
| 2023 | 2423 | 2023 | 2022 | 2022 | 2022 | |
| E | f | E | I | f | € | |
| Donations and gifts | 18,173 | 3,380 | 21,553 | 17,115 | 4,000 | 21,115 |
| Legacies receivable | 10,000 | 10,000 | 51,000 | 51,000 | ||
| Grants Receivable | 2s,750 | 54,207 | 79,957 | 25,000 | 21,s03 | 46,503 |
| Membership fees | 43,070 | 43,070 | 40,001 | 40,001 | ||
| Donated goods and | ||||||
| services | 1,000 | 1,000 | ||||
| 97,993 | 57,587 | 155,580 | 133,116 | 25,503 | 158,619 | |
| : |
| Donatlonsandlegacies | (Gontinued) | (Gontinued) | ||||
|---|---|---|---|---|---|---|
| Grantsreceivablefor | ||||||
| core activities | ||||||
| lmpact NatureScot |
16,812 5,883 |
16,812 5,883 |
1,g; | 1,g1; | ||
| John Ellerman | ||||||
| Foundation | 25,000 | 25,000 | 25,000 | 2s,000 | ||
| Groundwork UK | 750 | 750 | ||||
| Caimgorms National Park Other |
31,512- | 31,5',12 | 19,504 87 |
19,504 87 |
||
| 25,750 | 54,247 | 79,957 | 25,000 | 21,503 | 46,503 | |
| : | : | |||||
| Charitable activities | ||||||
| 2029 | 2022 | |||||
| € | f, | |||||
| Sales within charitable activities | 5,336 | 4,133 |
| UnrestrictedUnrestricted | UnrestrictedUnrestricted |
|---|---|
| funds | funds |
| 242' € |
2A22f |
| 3,730 | 90 |
| Raisingfunds | ||||||
|---|---|---|---|---|---|---|
| Unrestricted Endowment | TotalUnrestricted | Endowment | Total | |||
| funds | funds | funds | funds | |||
| 2023 g |
general 2423 I |
2023 8e |
2022 | general 2022 t |
2022f | |
| Fundraisjng andpublicitv | ||||||
| Membership schemes and social lotteries |
2,313_ | 2,313 | 3,081 | 3,081 | ||
| Other fundraising costs | 1,55; | 1,852 | ||||
| Staffcosts | 10,929 | 10,929 | 7,884 | 7,884 | ||
| Fundraising andpublicity | 2,313 | 12,781 | 15,094 | 3,081 | 7,884 | 10,965 |
| Tradinq costs | ||||||
| Operating a charity shop | 7,720 | 7,724 | 3,380 | 3,380 | ||
| 10,033 | 12,781 | 22,814 | 6,461 | 7,884 | 14,345 | |
| : |
| 2023 | 2022 | |
|---|---|---|
| E | f | |
| Staff costs Direct Project costs Recording costs Storage costs Publications Exhibitions and Fairs Staff expenses Volunteer expenses |
79,130 25,580 8,594 1,308 12,307 3,940 7,038 570 |
76,632 23,699 8,457 1,053 10,810 1,603 3,918 644 |
| Centralofficecosts | 100 | |
| 138,567 | 126,816 | |
| Grant funding of activities (see note8) | - | 257 |
| Share of support costs (see note9) Share ofgovernancecosts(seenote9) |
4,542 1,949 |
3,234 2,319 |
| 145,058 | 132,626 | |
| Analysisbyfund Unrestricted funds Restricted funds |
88,115 56,943 |
108,927 23,699 |
| 145,058 | 132,626 |
| Grants payable | ||
|---|---|---|
| 2022 | ||
| t | ||
| Grants to individuals | 257 | |
| 257 | ||
| : |
| Support costs | |||||||
|---|---|---|---|---|---|---|---|
| Support | Governance | 2023 | Support | Governance | 2022 | ||
| costs E |
costs t |
t | costst | costs t |
f | ||
| lnsurance | 1,568 | 1,568 | 1,432 | 1,432 | |||
| Payroll and Accounting | 764 | 764 | 504 | 504 | |||
| Subscriptions | 518 | 518 | 432 | 432 | |||
| Website | 692 | 692 | 866 | 866 | |||
| Offtce space and | |||||||
| storage | 1,000 | 1,000 | |||||
| lndependent Examiner | |||||||
| fees | 1,164 | 1,164 | 1,068 | 1,068 | |||
| Bank charges | 785 | 785 | 1,251 | 1,251 | |||
| 4,542 | 1,949 | 6,491 | 3,234 | 2,319 | 5,553 | ||
| : | : | : | |||||
| Analysed between | |||||||
| Charitable activities | 4,542 | 1,949 | 6,49'1 | 3,234 | 2,319 | 5,553 | |
| : | : |
| The average monthly number of employees during theyear was: | ||
|---|---|---|
| 2023 | 2022 | |
| Number | Number | |
| 4 | 4 | |
| : | ||
| Employment costs | 2023 | 2022 |
| e | e | |
| Wages and salaries | 86,564 | 80,839 |
| Socialsecuritycosts | 931 | 1,261 |
| Otherpensioncosts | 2,5M | 2,416 |
| 90,059 | 84,516 |
| 12 | Stocks | |||
|---|---|---|---|---|
| 2023 | 2022 | |||
| f, | f, | |||
| Finished goods and goods for resale | 3,118 | 4,523 | ||
| 13 | Debtors | |||
| Amounts fallingduewithinone year: | 2023 € |
2A22t | ||
| Trade debtors | 13,294 | |||
| Other debtors | 10,657 | 24,381- | ||
| Prepayments and accrued income | 3,213 | |||
| 13,870 | 37,67s | |||
| : | ||||
| 14 | Currentassetinvestments | |||
| 2023 | 2022 | |||
| f | € | |||
| Unlisted investments | 212,000 | 212,004 | ||
| : | ||||
| CCLA-COIF Charities DepositFund | ||||
| 15 | Creditors: amounts fallingduewithinone year | |||
| 2423 | 2022 | |||
| Notes | E | f, | ||
| Deferred income | t6 | 4,991 | ||
| Accruals | 7,150 | 2,270 | ||
| 7,150 | 7,261 | |||
| 16 | Deferredincome | |||
| 2023 | 2022 | |||
| € | € | |||
| Other deferred income | 4,991 |
| Deferredincome | (Gon | tinued) |
|---|---|---|
| 2023 | 2A22 | |
| If | ||
| Defenedincome is included within: Curentliabilities |
_** | 1* |
| Movementsintheyear: | ||
| Deferred incomeat1April2022 | 4,991 | |
| Released from previous periods | (4,ee1) | |
| Resourcesdefenedintheyear | - | 4,991 |
| Defenedincome at 31 March 2023 | - | 4,991 |
| : | : |
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