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|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|
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|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|||||
|**T**otal funds at the endofthe period
he notes on pages8 to 16 formpart of these accounts.|
290,804|271,738|562,542|455,115|
|**All**recognised gains and loss**e**s 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
These**a**ccounts are pr**e**pared in accordance with the Chari**t**ies Actof2011 and Financial Reporting St**a**ndard 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|||||||
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|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|
##
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|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|
##
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||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|
##
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|
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 endofth**e**period
Allinvestments are held by Caz nove CapitalinSchroder Charity|289,743
Multi-Asset Fund|290,614
S$ Distribution Units.|
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|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|||47,186|
||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|
##
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##
|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,**don**ati**ons we**r**e r**e**c**e**iv**ed**to c**o**ntinu**e t**h**e**C**h**arity’**s**Zrees**a**nd Shrub**s**Online proj**e**ct, both
**fo**r**d**evelopm**en**t, ed**i**t**i**ng**a**nd mainte**n**anc**e o**f**the**w b**sit**e (**in**cluding**a**grant**a**warded**from unrestricted**
**unds**by the Charity itself) and for**a**uthorsh**i**pfinformation abo**u**t**n**ew gen**e**ra not inclu**d**ed i**n the**origi**nal**
W J B**e**an public**a**tio**n**. R**e**sou ces xpen edinclude**a**ppor**t**io **ed**support c**o**sts of £14,000 (2023: £9,000).
Tre**e**s and Shrubs Onl ne is man g**e**d by a commi**t**e w ch separ te**l**y ov**e**rs**e**e editorship, financi
reporting,and fundr **s**ing for th p**r**oj ct,a**n**dr**e**ports to**t**he tru tee**s**. C ns qu**e**ntly,whe
tru**s**te s
dec d
o award g**r**a
towards the cost of manag m nofTrees**an**d Shr**u**bsOnlin**e**
, these**a**r tre**at**edasrestricte**d**incom
th S**a**t mentof Fi
cia Activiti s.
the Educ tionF**u**n
ceiv ds**e**ver ldona ions**an**d grant wasaward
from
by the Ch
ity ts **l**f. These fu ds arering-f**e**ncedf**o**r
c tion l p rpos san manag d by the
Sci ntific&Educ
onaCommittee. During
y
r,bursa**r**y 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.|
##
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##
##
|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|