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||Page|
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|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|





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BRITISH DRAGONFLY SOCIETY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BRITISH DRAGONFLY SOCIETY
I report to the tn￿1￿ 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 reSp￿sIbl• lor the preporation of thè financial stslements In
accordantx vAth the requ*8mtrnl8 of thè Charitses and TNStse Invoslmont ISc>)Uandl Act 2005 {the 2CQ5
Act), tho Chaiiti8s Acts)unts (S￿￿and) Regu￿t￿￿S 2￿ la5 am￿adI 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￿ d￿ri￿s lkn•rKial statements under s¢cUon 44111
I cl of Ihe 2005 Act and wtson 145 of the 2011 In Ca￿ng OLrt my gxanNnati¢)n I have followed th8
requlremenls of Reg{￿a￿'0n 11 01 the ChariDes Acc￿nts (So)Uandl Rog￿￿tIOnS 2006 {as amendedl and all
the appl￿ble Directh￿S 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 S￿ltI￿nd your
examln8r MLFSI b9 8 member of a bL*Yy Ihted In RegUlat￿n 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¥) t￿￿88 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 pr￿Arfng th&lr acco￿1$ in act￿￿nce V+lth the Flnanclal Reporung
Siond8rd ap￿d{￿ble In the UK and Republlc ol Ire$8nd IFRS 1021 In pwference ￿ the Acc4)untlng and
Reporting by Charitles.. Sialement of Rec¢mm8nded Prac*c¢ issu•d on 1 2005 r•fwTr*J to In
the extgnl wulaU0￿ but has Thyw been wlhJrawn.
I vndernt8nd that hos be￿ fcff fina￿￿1 8tatomonl8 to pYo¥ldo 8 InM and lair vl8W
accordan￿ wlth G•n¢ralty A(wbJ P£owntlng Practr• lor rnportlng F*rlod$ bggSnnlng on or
aftw 1 J8nuary 2015.
I have conwleled my oXHrr*bal1L￿. l that mattws have to 81t0n￿on 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$ req￿red 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￿￿ slat*monts do not ￿mplY vAth the accounting requnmènts ol Regtslaticm 8 of th•
Charities Accounts (Scotlandl RegulèlK)n8 2006 {a5 amended) and do not ¢2)m￿Y with the applicable
requifements cone¢ming thè lom and ￿nIent of acctsjnts sel out in Ihe Charitiès (Accounts and
Report81 Re9￿ationS 2CK)8 other Ihan any rnquirement that ts a￿unts fv a •nd falr vlff
whl¢h is [￿t a matter o)nsid¢￿I as of an indepondent exam*ution.
I h￿e 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 CertifiedAC￿ntants
4 Martgdd DTive
Bl￿eY
Surrey
GU24 9SF
Dated: Z O cA<kn- kn LJ
10-

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|Currentfinancialyear|||||||
|---|---|---|---|---|---|---|
|||UnrestrictedRestricted||Endowment|Total|Total|
||Notes|funds<br>2023<br>t€|funds<br>2023|funds<br>2023<br>e|2023<br>€|2022I|
|lncomefrom:|||||||
|Donations and legacies<br>Charitable activities<br>lnvestments|3<br>4<br>5|97,993<br>5,336<br>3,730|57,587||155,580<br>5,336<br>3,730|158,619<br> <br>4,133<br> <br>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<br>beforetransfers||8,911|644|(12,781)|(3,226)|15,871|
|Netincoming/(outgoing) resources<br>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|





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|Priorfinancial year||||||
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Endowment|Total|
|||funds|funds|funds||
||Notes|2022<br>f|2022<br>I|2022<br>s|2022t|
|lngome-frgm:||||||
|Donations and legacies|3|133,116|25,503|-|158,619|
|Charitable activities<br>lnvestments|4<br>5|4,133<br>90||-<br>-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|
||||:|||





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|||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<br>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|





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|Donationsand legaci|es||||||
|---|---|---|---|---|---|---|
||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
||funds|<br>funds||funds|<br>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|
||:||||||





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|Donatlonsandlegacies|||||(Gontinued)|(Gontinued)|
|---|---|---|---|---|---|---|
|Grantsreceivablefor|||||||
|core activities|||||||
|lmpact<br>NatureScot||16,812<br>5,883|16,812<br>5,883||1,g;|1,g1;|
|John Ellerman|||||||
|Foundation|25,000||25,000|25,000||2s,000|
|Groundwork UK|750||750||||
|Caimgorms National<br>Park<br>Other||31,512-|31,5',12||19,504<br>87|19,504<br>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'<br>€|2A22f|
|3,730|90|





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|Raisingfunds|||||||
|---|---|---|---|---|---|---|
||Unrestricted Endowment||TotalUnrestricted||Endowment|Total|
||funds|funds||funds|funds||
||2023<br>g|general<br>2423<br>I|2023<br>8e|2022|general<br>2022<br>t|2022f|
|Fundraisjng andpublicitv|||||||
|Membership schemes<br>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|
|||||:|||





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||2023|2022|
|---|---|---|
||E|f|
|Staff costs<br>Direct Project costs<br>Recording costs<br>Storage costs<br>Publications<br>Exhibitions and Fairs<br>Staff expenses<br>Volunteer expenses|79,130<br>25,580<br>8,594<br>1,308<br>12,307<br>3,940<br>7,038<br>570|76,632<br> 23,699<br> <br>8,457<br> <br>1,053<br> 10,810<br> <br>1,603<br> <br>3,918<br>644|
|Centralofficecosts|100||
||138,567|126,816|
|Grant funding of activities (see note8)|-|257|
|Share of support costs (see note9)<br>Share ofgovernancecosts(seenote9)|4,542<br>1,949|3,234<br>2,319|
||145,058|132,626|
|Analysisbyfund<br>Unrestricted funds<br>Restricted funds|88,115<br>56,943|108,927<br>23,699|
||145,058|132,626|



|Grants payable|||
|---|---|---|
|||2022|
|||t|
|Grants to individuals||257|
|||257|
||:||





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|Support costs||||||||
|---|---|---|---|---|---|---|---|
||Support|Governance||2023|Support|Governance|2022|
||costs<br>E|costs<br>t||t|costst|costs<br>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|
|||:|||:|||



## 

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|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|





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## 

|12|Stocks||||
|---|---|---|---|---|
||||2023|2022|
||||f,|f,|
||Finished goods and goods for resale||3,118|4,523|
|13|Debtors||||
||Amounts fallingduewithinone year:||2023<br>€|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|





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|Deferredincome|(Gon|tinued)|
|---|---|---|
||2023|2A22|
||If||
|Defenedincome is included within:<br>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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