| Charity Name: | International Dendrology Society |
|---|---|
| Governing Instrument: | The Charity is a Charitable Incorporated Organisation not having a |
| share capital, governed by its Constitution dated 4 May 2018 a | |
| amended on 5 September 2019. | |
| Registered Charity No: | 1178252 |
| Charitable Incorporated Company No: | CE014010 |
| Trustees: | Lady D Rowland (Chairman) |
| Mrs C van Beuningen-Rauwenhoff | |
| MrR Bland (appointed 8 May 2024) | |
| MrABrunel | |
| The EarlofCork&Orrery | |
| MrsFvonFinck | |
| LordHowardofPenrith | |
| MrsAMJohnson | |
| Mr W WRKetr | |
| MrASKirkham | |
| MrsM-CdeLaubaréde | |
| MrARammeloo | |
| Registered Office: | Hergest Estate Office |
| Kington | |
| Herefordshire | |
| HRS53EG | |
| General Manager: | Miss EAMalcolm |
| Bankers: | CAF Bank |
| 25 KingsHillAvenue | |
| KingsHill | |
| West Malling | |
| Kent | |
| ME19 4JQ | |
| Investment Managers: | Cazenove Capital |
| 1LondonWallPlace | |
| London | |
| EC2Y5AU | |
| Independent Examiner: | Sarah J Morley ACA |
| Kendall Wadley LLP | |
| Granta Lodge | |
| 71GrahamRoad | |
| Malvern | |
| Worcestershire | |
| WRI1423S |
| Unrestricted | Unrestricted | Restricted | Total | Total |
|---|---|---|---|---|
| funds | funds | 2024 | 2023 | |
| £ | £ | £ | £ | |
| Incomefrom: | ||||
| Donations | 63,460 | 202,537 | 265,997 | 188,092 |
| Charitableactivities | 71,061 | - | 71,061 | 61,216 |
| Investments | 22,370 | - | 22,370 | 16,554 |
| Total incoming resources | 156,891 | 202,537 | 359,428 | 265,862 |
| Expenditure on: | ||||
| Raising funds | (61,884) | (5,188) | (67,072) | (70,590) |
| Charitableactivities | (109,585) | (97,414) | (206,999) | (163,495) |
| Total resources expended | (171,469) | (102,602) | (274,071) | (234,085) |
| Net incomeforthe period before losses | ||||
| oninvestments | (14,578) | 99,935 | 85,357 | 31,777 |
| Gains/(losses) on investments | 22,070 | - | 22,070 | (9,132) |
| Net incomeforthe period and | ||||
| movementinfunds | 7,492 | 99,935 | 107,427 | 22,645 |
| Total funds at the beginningofthe | 283,312 | 171,803 | 45§,115 | 432,470 |
| period | ||||
| Total funds at the endofthe period he notes on pages8 to 16 formpart of these accounts. |
290,804 |
271,738 | 562,542 | 455,115 |
| Allrecognised gains and losses are included in the above. income and expenditure d rive from continuing operations. |
| AT30SEPTEMBER2024 | AT30SEPTEMBER2024 | AT30SEPTEMBER2024 | ||||
|---|---|---|---|---|---|---|
| Note | 2024 | 2023 | ||||
| £ | £ | f | £ | |||
| Fixedassets | ||||||
| Intangible assets | 7 | - | 660 | |||
| Investments | 8 | 310,306 | 289,150 | |||
| Currentassets | ||||||
| Cash at bank andinhand | 353,356 | 272,272 | ||||
| Other debtors | 1,856 | |||||
| Prepayments | 702 | 617 | ||||
| 355,914 | 272,889 | |||||
| Liabilities | ||||||
| Creditors falling due within one year | 9 | (58,125) | ~ (65,170) | |||
| Netcurrentassets | 297,789 | 207,719 | ||||
| Creditors falling due after more than one year | 9 | (45,553) | (42,414) | |||
| Totalnetassets | 562,542 | 455,115 | ||||
| Fundsofthe Charity | I} | |||||
| Unrestricted funds | 290,804 | 283,312 | ||||
| Restricted funds | 271,738 | 171,803 | ||||
| Total Charity funds ___ 562,542 The notes on pages 8 to 16 form part of these accounts. 455,115 Theseaccounts are prepared in accordance with the Charities Actof2011 and Financial Reporting Standard 102 and SORP (FRS 102). Although the Charities (Accoun s and Reports) Regulations 2008 refer to an earlier withdr wn SORP,th se accounts follow SORP (FRS 102) as the applicable generally accepted ccounting |
| Donations | ||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Unrestrictedfunds: | ||
| Donations | 63,460 | 70,704 |
| Restrictedfunds: | ||
| Trees and Shrubs Online | ||
| Donations received for development and maimtenance | 119,551 | 61,050 |
| Donations received for addition and updatingofnew genera | 72,986 | 46,338 |
| EducationFund | 10,000 | 10,000 |
| 202,537 | 117,388 | |
| 265,997 | 188,092 |
| 3 | Charitableactivities | ||
|---|---|---|---|
| f | £ | ||
| Annual membership subscriptions | 46,052 | 41,375 | |
| Amortised life membership subscriptions | 5,196 | 5,443 | |
| Study periods and day tours income | 16,911 | 10,910 | |
| Sales of publications and royalty | 152 | 423 | |
| Other | 2,750 | 3,065 | |
| 71,061 | 61,216 | ||
| 4 | Investmentincome | ||
| f | f | ||
| Dividends | 12,968 | 12,987 | |
| Interest | 9,402 | 3,567 | |
| 22,370 | 16,554 |
| Total resources expended | |||||
|---|---|---|---|---|---|
| Basis of | Raising | Charitable | Total | Total | |
| apportionment | funds | activities | 2024 | 9023 | |
| £ | £ | £ | £ | ||
| Costs directly allocated | |||||
| toactivities | |||||
| Tour costs | Direct | 12,209 | - | 12,209 | 8,533 |
| Other activities | Direct | - | 8,454 | 8,454 | 6,302 |
| Study period costs | Direct | - | 14,106 | 14,106 | 5,895 |
| Yearbookandother | |||||
| publication costs |
Direct | - | 32,766 | 32,766 | 38,324 |
| Fundraising consultancy |
Direct | 4,600 | - | 4,600 | 25,000 |
| Trees and Shrubs Online | Direct | - | 84,002 | 84,002 | 67,351 |
| Grants&bursaries | |||||
| (Note 6) | Direct | - | 43,600 | 43,600 | 29,000 |
| Membership | |||||
| subscriptions | Direct | - | 870 | 870 | 870 |
| Amortisation | Direct | 660 | - | 660 | 2,576 |
| Support costs | |||||
| apportioned to activities | |||||
| Accountancy fees | Staff time | 4,847 | 2,444 | 7,291 | 6,820 |
| General Manager and | |||||
| other office salaries | Staff time | 24,716 | 10,976 | 35,692 | 28,716 |
| Recruitment costs | Staff time | 3,184 | 1,280 | 4,464 | - |
| Meeting costs | Staff time | 3,185 | 1,606 | 4,791 | 3,588 |
| General office costs | Staff time | 13,671 | 6,895 | 20,566 | 11,110 |
| Total support costs | 49,603 | 23,201 | 72,804 | 50,234 | |
| Total resources expended |
67,072 | 206,999 | 274,071 | 234,085 |
| Basis of | Raising | Charitable | Total | ||
|---|---|---|---|---|---|
| apportionment | funds | activities | 9023 | ||
| £ | £ | £ | |||
| Costs directly allocated | |||||
| toactivities | |||||
| Tour costs | Direct | 8,533 | - | 8,533 | |
| Other activities | Direct | - | 6,302 | 6,302 | |
| Study period costs | Direct | ~ | 5,895 | 5,895 | |
| Yearbookandother | |||||
| publication costs |
Direct | - | 38,324 | 38,324 | |
| Fundraising consultancy | Direct |
25,000 | ~ | 25,000 | |
| Trees and Shrubs Online=Direct |
- | 67,351 | 67,351 | ||
| Grants & bursaries | Direct | - | 29,000 | 29,000 | |
| Membership | |||||
| subscriptions | Direct | - | 870 | 870 | |
| Amortisation | Direct | 2,576 | - | 2,576 | |
| Support costs | |||||
| apportioned to activities | |||||
| Accountancy fees | Staff time | 4,534 | 2,286 | 6,820 | |
| General Manager and | |||||
| other office salaries | Staff time | 20,144 | 8,572 | 28,716 | |
| Meeting costs | Staff time | 2,385 | 1,203 | 3,588 | |
| General office costs | Stafftime | 7,418 | 3,692 | 11,110 | |
| Total support costs | 34,481 | 15,753 | 50,234 | ||
| Total resources expended | 70,590 | 163,495 | 234,085 | ||
| Grantsandbursaries | |||||
| 2024 | 2023 | ||||
| £ | £ | ||||
| Unrestrictedfunds: | |||||
| Grant awarded for managementofTrees and | Shrubs Online | 24,000 | 19,000 | ||
| Grant awarded for Quercus on Trees and Shrubs Online | 10,000 | ||||
| Grant awarded to Education Fund | 5,000 | 5,000 | |||
| 39,000 | 24,000 | ||||
| Restrictedfunds: | |||||
| Student bursaries for tours —Education Fund | 4,600 | 5,000 |
database systems. |
||
|---|---|---|
| 2024 | 2023 |
|
| £ | £ |
|
| Cost | ||
| Atbeginning of the period | 8,742 | 8,742 |
| Additions | - | - |
| Costofintangible assets at endofthe period | 8,742 | 8,742 |
| Amortisation | ||
| At beginningofthe period | 8,082 | 5,506 |
| Charge for the period | 660 | 2,576 |
| Amortisation at endofthe period | 8,742 | 8,082 |
| Net book value at endofthe period | - | 660 |
| Fixedasset investments | ||
| 2024 | 2023 |
|
| £ | £ |
|
| Market valueofinvestments at beginningofthe period | 289,150 | 299,161 |
| Disposals | (914) | (879) |
| Change in value in the period | 22,070 | (9,132) |
| Market valueofinvestments at endofthe period | 310,306 | 289,150 |
| Cost of investments at endoftheperiod Allinvestments are held by Caz nove CapitalinSchroder Charity |
289,743 Multi-Asset Fund |
290,614 S$ Distribution Units. |
| 9 | Creditors | |||
|---|---|---|---|---|
| 2024 | 2023 | |||
| £ | £ | |||
| Creditors falling due within one year | ||||
| Trade creditors | 4,519 | 28,959 | ||
| Accruals | 25,951 | 31,418 | ||
| Deferred income (Note 10): | ||||
| Lifemembership subscriptions | 4,925 | 4,772 | ||
| Tours income | 22,730 | - | ||
| Lectureincome | - | 21 | ||
| 27,655 | 4,793 | |||
| 58,125 | 65,170 | |||
| Creditorsfallingdue after more than one year | ||||
| Deferred income: Life membership subscriptions (Note 10) | 45,553 | 42,414 | ||
| 10 | Deferredincome | |||
| 2024 | 2023 | |||
| £ | £ | |||
| Lifemembership subscriptions | ||||
| Deferred income at the beginningofthe period | 47,186 | 45,629 | ||
| Subscriptions receivedinthe period and deferred | 8,488 | 7,000 | ||
| Amounts released |
(5,196) | (5,443) | ||
| Deferred income at endofthe period | 50,478 | |||
| Being: | ||||
| Creditors falling due within one year | 4,925 | 4,772 | ||
| Creditors falling due after more than one year | 45,553 | 42,414 | ||
| 50,478 | 47,186 |
| 2024 2023 |
|---|
| Unrestricted Restricted Unrestricted Restricted |
| Funds funds funds funds |
| (Note 12) Total (Note 12) Total |
| £ £ £ £ £ £ |
| At beginningofthe 283,312 171,803 455,115 296,704 135,766 432,470 |
| period |
| Incoming resources 156,891 202,537 359,428 148,474 117,388 265,862 |
| Resources expended (171,469) (102,602) (274,071) (152,734) (81,351) (234,085) |
| Gains/(losses) on 22,070 ~ 22,070 (9,132) “ (9,132) |
| investments |
| Atendofthe period 290,804 271,738 562,542 283,312 171,803 455,115 |
| Restrictedfunds |
| 2024 2023 |
| Education Treesand Education Treesand |
| Fund Shrubs fund Shrubs |
| Online Total Online Total |
| £ £ £ £ £ £ |
| Atbeginningofthe 14,669 157,134 171,803 9,669 126,097 135,766 |
| period |
| Incoming resources 7,155 195,382 202,537 10,000 107,388 117,388 |
| Resources expended (4,600) (98,002) _ (102,602) (5,000) (76,351) (81,351) |
| 17,224 254,514 271,738 14,669 157,134 171,803 During the year,donations were receivedto continue theCharity’sZreesand ShrubsOnline project, both fordevelopment, editingand maintenance ofthew bsite (includingagrantawardedfrom unrestricted undsby the Charity itself) and forauthorshipfinformation aboutnew genera not included in theoriginal W J Bean publication. Resou ces xpen edincludeapportio edsupport costs of £14,000 (2023: £9,000). Trees and Shrubs Onl ne is man ged by a commite w ch separ tely oversee editorship, financi reporting,and fundr sing for th proj ct,andreports tothe tru tees. C ns quently,whe truste s dec d o award gra towards the cost of manag m nofTreesand ShrubsOnline , thesear treatedasrestrictedincom th Sat mentof Fi cia Activiti s. the Educ tionFun ceiv dsever ldona ionsand grant wasaward from by the Ch ity ts lf. These fu ds arering-fencedfor c tion l p rpos san manag d by the Sci ntific&Educ onaCommittee. During y r,bursary grant wer p id for two atte dee o a t ur to Chin ,o eon atourto T rk y,and for a vi F ce. |
| Analysis of net assets | ||||||||
|---|---|---|---|---|---|---|---|---|
| 2024 | 2023 | |||||||
| Unrestricted | Restricted | Unrestricted | Restricted | |||||
| Funds | funds | Total | funds | Funds | Total | |||
| £ | £ | £ | £ | £ | £ | |||
| Intangible fixed assets | . | - | - | 660 | - | 660 | ||
| Fixedassetinvestments | 310,306 |
- | 310,306 | 289,150 | ~ | 289,150 | ||
| Currentassets | 76,497 | 279,417 | 355,914 | 77,882 | 195,007 | 272,889 | ||
| Currentliabilities | (50,446) | (7,679) | (58,125) (41,966) | (23,204) —(65,170) |
||||
| Non-currentliabilities | (45,553) | - |
(45,553) (42,414) | - |
(42,414) | |||
| 290,804 | 271,738 | 562,542 | 283,312 | 171,803 | 455,115 |