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2025-09-30-accounts

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INTERNATIONAL DENDROLOGY SOCIETY

UNAUDITED REPORT AND ACCOUNTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Registered Charity No. 1178252 Charitable Incorporated Organisation No. CE014010

INTERNATIONAL DENDROLOGY SOCIETY

REPORT AND ACCOUNTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

CONTENTS

Page
1 Reference and administrative information
2 - 8 Trustees’ Report
9 Independent Examiner’s Report
10 Statement of financial activities
12 Balance sheet
13 Cash Flow Statement
14 - 23 Notes to the accounts

INTERNATIONAL DENDROLOGY SOCIETY

REFERENCE AND ADMINISTRATIVE INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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[th] May 2018 as amended on 5[th] September 2019. Registered Charity No: 1178252 Charitable Incorporated Company No: CE014010 Trustees: Mrs C van Beuningen-Rauwenhoff Mr R Bland Mr A Brunel The Earl of Cork & Orrery Mrs F von Finck (resigned 27[th] March 2025) Lord Howard of Penrith Mrs A M Johnson Mr W W R Kerr Mr A S Kirkham Mrs M-C de Laubarède Mr A Rammeloo Lady Roberts (Georgina) (appointed 27[th] March 2025) Lady D Rowland (resigned 27[th] March 2025) President: Professor Emeritus John Palmer Registered Office: Hergest Estate Office Kington Herefordshire HR5 3EG General Manager: Miss E A Malcolm (resigned 5[th] June 2025) Chief Executive: Ms D J Leach (appointed 22[nd] April 2025) Bankers: CAF Bank 25 Kings Hill Avenue, Kings Hill West Malling Kent ME19 4JQ Investment Managers: Cazenove Capital 1 London Wall Place London EC2Y 5AU Independent Examiner: Sarah J Morley ACA Kendall Wadley LLP Granta Lodge 71 Graham Road Malvern WR14 2JS

1

INTERNATIONAL DENDROLOGY SOCIETY

TRUSTEES’ REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

The trustees present the report and accounts for the International Dendrology Society (“the Charity”), which are unaudited, for the year ended 30[th] September 2025. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity's governing document, the Charities Act 2011, and the requirements of the Statement of Recommended Practice Accounting and Reporting by Charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (as amended for accounting periods commencing from 1[st] January 2019).

The Charity was established by a Constitution registered on 4[th] May 2018. Under Agreements dated 12[th] December 2018, the International Dendrology Society, an unincorporated organisation registered in Jersey, and the Dendrology Charitable Company (Registered charity number 1041395 and Company Registered number 02816525) both transferred their assets and undertakings to the Charity at midnight on 31[st] December 2018. This combination was treated as a gift.

Review of the Charity’s Constitution and Rules

The Charity’s Constitution and Rules were reviewed, updated and approved at the AGM held on 27[th] March 2025. The roles of the Board of Trustees and the IDS Council were clarified. The Board of Trustees was confirmed as the Charity’s decision-making authority with the purpose of the Council to advise on and promote the objectives and activities of the IDS around the world.

PUBLIC BENEFIT AND OBJECTIVES OF THE CHARITY

The society was founded in Belgium in 1952 by a gathering of friends who had come together to share their knowledge and experience of growing trees and shrubs. The society’s circle steadily expanded across the world, and it now connects members in over fifty countries. In May 2018 it was registered in the UK as a Charitable Incorporated Organisation, with the following objectives: -

The trustees confirm that they have paid due regard to the guidance given by the Charity Commission on public benefit and have reviewed the objectives of the Charity in the context of this guidance.

Progress and achievements 1[st] October 2024 to 30[th] September 2025

In April 2025 Debbie Leach was appointed the Charity’s first Chief Executive Officer. Her brief is to develop a long-term strategy for the Charity, including plans to expand membership and build working relationships with other botanical organisations, funders and stakeholders. Her role also includes developing fundraising and communications strategies to support fundraising and membership growth.

2

INTERNATIONAL DENDROLOGY SOCIETY

TRUSTEES’ REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

(continued)

A Strategy Group consisting of the CEO and representatives of the Board of Trustees was established and commenced development of a Five-Year Plan with a focus on five interconnected areas of activity:

Supporting learning through study groups, webinars, bursaries and grants

“All in all, a really valuable trip, full of useful teachings on a surprisingly diverse genus, surrounded by knowledgeable and interesting people”

The IDS Science & Education Committee, chaired by Antonia Johnson, consists of volunteer members of the IDS who plan and deliver a full agenda to advance dendrological education.

Study Groups: During the year participants were able to undertake in-depth studies of tree species and related subjects. They included: Deutzia at White House Farm Arboretum in Kent, Southern Hemisphere Conifers at Kilmacurragh in Ireland, while Malus was studied in Dresden.

The Winter Lecture: Tim Boland, the Director of the Polly Hill Arboretum, Martha’s Vineyard, Massachusetts, gave the lecture on 5[th] February 2025. He spoke about the arboretum's work collecting and propagating rare North American trees, to preserve them from extinction.

Webinars: A winter programme of online webinars was delivered by experts in their field which members in all countries around the world could access, both live as they happened and by accessing the society’s ‘back catalogue’. They were also promoted publicly and were available for members of the public to watch for a limited period. Webinar topics included:- Simon Toomer (UK): “Between forest and garden; the role of arboretums and tree collections in shaping future treescapes”; Charles Shi and Richard Moore (UK): “Plant Hunting in Vietnam”; Koen Camelbeke (Belgium): “Dendrological riches in the Far East of Russia”; Dr Julian Sutton and Jack Aldridge (UK): “Tackling Hydrangea”; Dr John Grimshaw (UK): “Trees for the Smaller Garden”; Philippe de Spoelberch (Belgium): Betula around the world and arboreta”; Colin Jones (UK): “NW Yunnan: The Kingdom of Flowers”.

Bursaries: During the year, educational and travel bursaries and grants were provided to six students from the USA, Belgium, Ireland and the UK.

3

INTERNATIONAL DENDROLOGY SOCIETY

TRUSTEES’ REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

(continued)

Trees & Shrubs Online: creating a unique online encyclopaedia

In the 2024 calendar year Trees and Shrubs Online (TSO) was visited 650,000 times by users all over the world. The work of the Charity’s flagship project is overseen by an IDS Committee chaired by Tony Kirkham and includes other Trustees, employees of the Charity and additional, co-opted experts. The day-to-day project management is the responsibility of Editor-in-Chief John Grimshaw, supported by Deputy Editor Tom Christian.

During the year TSO received £107,899 in sponsorship fees for the production of new text, and a further £357,925 in donations toward general costs.

In the final months of the previous financial year, the project attracted several significant donations. These reflect the ever-increasing importance of TSO as the standard reference on cultivated temperate woody plants, unique in its scope and ambition, and the need for such a resource among the Charity’s rapidly growing, global audience.

The new funding enabled IDS to increase editorial capacity for TSO and to recruit additional staff in early 2025. This 1.2 FTE of new capacity has enabled the Charity to greatly accelerate improvements to TSO, including the preparation of new text, updating information (particularly nomenclature), adding images, and increased data integrity/management activities.

The new funding for TSO has also enabled IT development so that systems remain fit for purpose and ready for future growth ambitions. This activity includes investment in security features, to the underlying data structures, server upgrades and improving the overall user experience.

During the year seventeen authors were engaged in producing new text for TSO, the majority based in the UK but also in Australia, Belgium, Chile, France, Mexico, the United States and Uruguay. Many additional correspondents have contributed information and images. Over the course of the year thirtyfive new accounts of woody genera were published on TSO, and over 2,000 new images uploaded to new and existing accounts. Among these publications, highlights include new accounts of the horticulturally significant genera Hydrangea and Picea . These standard-setting reference works contain 164k words ( Hydrangea ) and 112k words ( Picea ) amply fulfilling our ambition for new TSO accounts to represent the best horticultural monograph of a genus available.

Research by TSO authors continues to reveal new information, adding further weight to the already considerable contribution TSO is making to dendrology, horticulture and related disciplines worldwide.

Providing a platform for dendrology enthusiasts and professionals around the world to connect

The Charity provides a forum for professional and amateur dendrologists from over 50 countries around the world to connect with each other and exchange views on experiences and the latest thinking at a time when plant knowledge is never more relevant, as we seek to mitigate the global challenges of climate change and biodiversity loss.

4

INTERNATIONAL DENDROLOGY SOCIETY

TRUSTEES’ REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

(continued)

The IDS platform enables students to learn from internationally renowned experts, and for amateur enthusiasts to be inspired. It provides these opportunities by facilitating connections between its members, news exchange and by bringing people together through a programme of study groups, tours, lectures and webinars.

Tours to forests and arboreta around the world

“We parted ways on the Wednesday, having enjoyed an amazing introduction to this very special corner of the world, with its ancient and highly diverse forests.”

The Tours Committee, chaired by Marie-Christine de Laubarède, consists of volunteer members of the Charity who research, develop tours and organise groups to travel to see plants in their habitats and arboreta all over the world and to learn from this. Members, together with the students who had been awarded IDS travel bursaries, experienced life-changing introductions to trees and shrubs in their natural landscapes.

During the year IDS groups visited destinations including: - Japan, Turkey, Bahrain and Saudi Arabia, West Brittany, South Devon & Dartmoor, Hampshire, SW Scotland, Montenegro and Central China.

The Yearbook

Under the Editorship of Carlotta Lowe, the highly regarded annual journal published by the Charity recorded tours undertaken in the previous year, with details of trees and shrubs species encountered in a variety of climates and conditions. The Yearbook also included articles on the Charity’s Study days and on other matters of dendrological interest, including the annual Tree of the Year. As well as to the Charity’s members, copies of the Yearbook were provided to a variety of professional institutions.

Advancing the protection of endangered woody plants in all parts of the world

The IDS is committed to developing the role the Charity plays in helping to conserve and protect species under threat. During the year it commenced building relationships with conservation organisations globally and in the UK with a view to future partnership working and is undertaking Trustee recruitment plans that prioritise securing Board-level strategic input by a conservation specialist into the Charity’s Five Year Plan.

FINANCIAL REVIEW

For the year ended 30[th] September 2025, net income was £403,355 after gains on investments (2024: £107,427). This reflects a significant increase in fundraising activity for Trees and Shrubs Online and the generosity of donors. The main expenditure during the year was the publication of the Yearbook and further development of the Trees and Shrubs Online project. Staffing was increased significantly during the year including the appointment of a Chief Executive Officer, which is the key management role. Remuneration is set by the trustees and benchmarked against similar not-for-profit posts.

5

INTERNATIONAL DENDROLOGY SOCIETY

TRUSTEES’ REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

(continued)

No payments were made in respect of political donations during the year. Further details of the financial position of the Charity are set out in the accounts on pages 10 to 23.

The Statement of Financial Activities summarises the income and expenditure and these are analysed between unrestricted funds and restricted funds. Restricted funds are funds subject to specific usage. Donations received for the development and maintenance of Trees and Shrubs Online, including adding new genera to the website, are treated as a restricted fund. Work on the website in the period included editing and new authorship, and the unspent balance at the end of the period was £578,407 (2024: £254,514). A further restricted fund for education purposes has been increased through donations during the year as well as a grant of £5,000 from unrestricted funds. Bursaries have been paid from this fund during the year to allow five young dendrologists to attend tours. The Education Fund stands at £5,790 at the end of the year (2024: £17,224). Donations to restricted funds include grants made from IDS unrestricted funds as explained in notes 1 and 13 to the accounts.

Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the Charity. At 30 September 2025, unrestricted funds totalled £381,700 (2024: £290,804).

All grants and donations received by the Charity are applied according to its objects. The trustees agree annually where to apply these funds as part of the budgeting process and monitor their application during the period by consideration of reports at trustees’ meetings.

Central support costs are charged to Trees and Shrubs Online, allocated based upon estimated staff time spent. In the previous year, grants totalling of £24,000 were made from IDS unrestricted funds towards TSO management costs and the Quercus genus.

Funds not expected to be required in the next twelve months are invested in global multi-asset portfolios that aim to spread risk and generate total returns ahead of inflation in the medium term. The overall value of investments rose during the year with a total return of 14% recorded. There was a further acquisition of Schroder Multi-Asset Fund S Distribution Units during the year using funds received for Trees and Shrubs Online and an unrealised gain on investments of £30,554 in the year (2024: £22,070).

Reserves policy

The trustees aim to ensure that there is sufficient unrestricted funding available to meet all commitments for the following twelve months, which include general running costs, the expected future requirements of education and other charitable projects and the society’s investment policy. The impact of the potential loss of critical funding streams (such as occurred with income from the Charity’s Tours Programme which closed during the Covid pandemic) is considered in determining a twelve-month period to be appropriate.

6

INTERNATIONAL DENDROLOGY SOCIETY

TRUSTEES’ REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

(continued)

Budgeted unrestricted expenditure for the next financial year to 30[th] September 2026 is £226,000 which can be met from unrestricted funds, which totalled £381,700 at the end of the year. In addition, the development of a new strategic plan in the coming year is likely to require further investment in education and other projects in line with the Charity’s objectives, whilst systems of ongoing fundraising are established. Financial reserves in excess of the Reserves Policy are held to enable such investment pending the development and successful implementation of a long-term fundraising strategic plan.

Risk

The trustees review the risks to the Charity annually, and the risks have been reviewed during the last period. The major risk concerns the on-going funding of the Charity, which relies upon its membership and donations from individuals and other organisations to support its charitable activities. The publication of books is an important way in which the Charity meets its objectives; this can mean significant cost outlay before publication and makes the management of funds particularly important. A funding strategy is in place to ensure the work of the Charity can continue for at least twelve months ahead. The Charity has comprehensive insurance policies in place.

The trustees are responsible for safeguarding the assets of the Charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The activities of the International Dendrology Society (IDS) are governed by its Constitution registered on 4[th] May 2018 and amended on 5[th] September 2019 and managed by the trustees. The number of trustees in the financial year was twelve (minimum permitted under the Constitution is three) and trustees generally meet three times a year.

The IDS is a membership charity whose Trustees ensure that it is solvent, well-run and delivers its charitable purposes. The Trustees lead the Charity’s strategic direction and delegate day-to-day operational decisions to the Charity’s first Chief Executive, who was appointed in April 2025.

Trustees’ terms of appointment are four years, with the potential for re-appointment for a second fouryear term. There is a minimum one-year break after this time. A person who has reached 80 years can continue to the end of their term of appointment. Trustees are recruited through recommendation, with a view to maintaining a balance of experience on the Board. The Charity undertakes an induction process which includes meetings with other trustees and the Chief Executive and provides support for instruction on the responsibilities of trustees in the management of the Charity.

The Board of Trustees is advised by an international Council, which includes Vice Presidents representing the IDS’ membership in each country of operation.

The IDS’ programme of activities is planned and delivered by volunteer Operating Committees, chaired by representatives of the Board of Trustees and supported by a small executive team.

7

INTERNATIONAL DENDROLOGY SOCIETY

TRUSTEES’ REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

(continued)

FUTURE PLANS

Plans for the financial year to 30[th] September 2026 include to: -

12[th] March 2026

Lady Roberts (Georgina) Chairman

8

INDEPENDENT EXAMINER’S REPORT

TO THE TRUSTEES OF

THE INTERNATIONAL DENDROLOGY SOCIETY

I report to the charity trustees on my examination of the accounts of the charity for the year ended 30 September 2025 which are set out on pages 10 to 23.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants, England & Wales, which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared the accounts in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached.

Sarah J Morley ACA Kendall Wadley LLP Granta Lodge 71 Graham Road Malvern

12[th] March 2026

Worcestershire WR14 2JS

9

INTERNATIONAL DENDROLOGY SOCIETY

STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Note
Income from:
Donations
2
Charitable activities
3
Investments
4
Total income
Expenditure on:
Raising funds
5
Charitable activities
5
Total expenditure
Net income for the period before gains on
investments
Gains on investments
9
Net income for the period and movement in
funds
Total funds at the beginning of the period
Total funds at the end of the period
Unrestricted
funds
£
Restricted
funds
£
Total
2025
£
Total
2024
£
153,385
474,626
628,011
265,997
66,576
-
66,576
71,061
16,071
16,015
32,086
22,370
236,032
490,641
726,673
359,428
(34,919)
(12,634)
(47,553)
(67,072)
(138,869)
(167,450)
(306,319)
(206,999)
(173,788)
(180,084)
(353,872)
(274,071)
62,244
310,557
372,801
85,357
28,652
1,902
30,554
22,070
90,896
312,459
403,355
107,427
290,804
271,738
562,542
455,115
381,700
584,197
965,897
562,542

The notes on pages 14 to 23 form part of these accounts.

All recognised gains and losses are included in the above.

All income and expenditure derive from continuing operations.

10

INTERNATIONAL DENDROLOGY SOCIETY

STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 30 SEPTEMBER 2024

Note
Unrestricted
funds
£
Income from:
Donations
2
63,460
Charitable activities
3
71,061
Investments
4
22,370
Total income
156,891
Expenditure on:
Raising funds
5
(61,884)
Charitable activities
5
(109,585)
Total expenditure
(171,469)
Net income for the period before
gains/(losses) on investments
(14,578)
Gains/(losses) on investments
9
22,070
Net income for the period and movement in
funds
7,492
Total funds at the beginning of the period
283,312
Total funds at the end of the period
290,804		 Restricted
funds
£
202,537
-
-
202,537
(5,188)
(97,414)
(102,602)
99,935
-
99,935
171,803
271,738		 Total
2024
£
265,997
71,061
22,370
359,428
(67,072)
(206,999)
(274,071)
85,357
22,070
107,427
455,115
562,542

11

INTERNATIONAL DENDROLOGY SOCIETY

BALANCE SHEET

AT 30 SEPTEMBER 2025

Note
Fixed assets
Intangible assets
8
Investments
9
Current assets
Cash at bank and in hand
Other debtors
Prepayments
Liabilities
Creditors falling due within one year
10
Net current assets
Creditors falling due after more than one year
10
Total net assets
Funds of the Charity
12
Unrestricted funds
Restricted funds
Total Charity funds		 2025
£
£
-
391,576
655,703
2,000
4,014
661,717
(37,005)
624,712
(50,391)
965,897
381,700
584,197
965,897		 2024
£
£
-
310,306
353,356
1,856
702
355,914
(58,125)
297,789
(45,553)
562,542
290,804
271,738
562,542		 2024
£
£
-
310,306
353,356
1,856
702
355,914
(58,125)
297,789
(45,553)
562,542
290,804
271,738
562,542
562,542
290,804
271,738
562,542

The notes on pages 14 to 23 form part of these accounts.

These accounts are prepared in accordance with the Charities Act of 2011 and Financial Reporting Standard 102 and SORP (FRS 102). Although the Charities (Accounts and Reports) Regulations 2008 refer to an earlier withdrawn SORP, these accounts follow SORP (FRS 102) as the applicable generally accepted accounting practice.

The accounts on pages 10 to 23 were approved by the trustees and were signed on its behalf by:

Lady Roberts (Georgina) Chairman

12[th] March 2026

12

INTERNATIONAL DENDROLOGY SOCIETY

CASH FLOW STATEMENT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Note
Cash flows from operating activities
Net cash provided by operations
15
Cash flows from investing activities
Purchase of investments
9
Proceeds on disposal of investments
9
Investment income
4
Net cash (used in)/generated from
investing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of the
year
Cash and cash equivalents at end of the year		 2025
£
£
320,977
(50,716)
-
32,086
(18,630)
302,347
353,356
655,703		 2024
£
£
57,800
-
914
22,370
23,284
81,084
272,272
353,356		 2024
£
£
57,800
-
914
22,370
23,284
81,084
272,272
353,356
81,084
272,272
353,356

13

INTERNATIONAL DENDROLOGY SOCIETY

NOTES TO THE ACCOUNTS

30 SEPTEMBER 2025

1 Principal accounting policies

Basis of accounting

The accounts have been prepared under the historical cost convention modified for the revaluation of investments and on a going concern basis.

The Charity constitutes a public benefit entity as defined by Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the financial statements have been prepared in accordance with FRS 102 (issued on 16 July 2014), the Charities Act 2011, and the Statement of Recommended Practice Accounting and Reporting by Charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (as amended for accounting periods commencing from 1 January 2019). As permitted by FRS 102 Section 1A, the accounts do not include a cash flow statement.

Taxation

The company is a registered charity and as such is not generally liable to taxation. For this reason, there is no tax reconciliation note.

Income

All income is included in the Statement of Financial Activities when the Charity is legally entitled to the income, its receipt is probable, and the amount can be measured reliably.

Where restricted funds are separately managed, grants awarded from the Charity’s unrestricted funds are treated as restricted income in the Statement of Financial Activities.

Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required, and the amount of the obligation can be measured reliably. Support costs, including the governance costs of general running of the Charity and fulfilling statutory and constitutional requirements, are apportioned across activities based upon estimated time spent.

Grants are made in accordance with the objectives of the Charity and authorised by the trustees.

Pensions

Contributions made to a defined contribution scheme in respect of the employees are charged to the Statement of Financial Activities as they become payable.

Intangible fixed assets

Intangible fixed assets are stated at cost. Amortisation is charged by equal annual instalments commencing with the date that the cost is incurred at rates estimated to write off their cost or valuation less any residual value over the expected useful lives which is 3 years for information systems.

Investments

Investments are shown in the accounts at market value. Gains or losses on realisation or revaluation are added to or deducted from capital as appropriate and shown separately in the Statement of Financial Activities.

Cash and cash equivalents

Cash and cash equivalents include deposits held at call with banks and other short-term liquid investments with original maturities of three months or less.

14

INTERNATIONAL DENDROLOGY SOCIETY

NOTES TO THE ACCOUNTS

30 SEPTEMBER 2025

(continued)

Creditors

Creditors are measured at settlement amount. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Life membership subscriptions are treated as deferred income within creditors and amortised to income over a period of twenty years, being the estimated length of time over which life membership benefits are expected to be used by the members.

Financial instruments

In accordance with section 11 of FRS 102, the Charity has basic financial instruments that are recognised in the balance sheet when the Charity becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised. Liabilities are recognised when there is a measurable present obligation for a likely transfer of economic benefits upon settlement.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the Charity.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors and are ring-fenced for such particular purposes. The cost of raising and administering such funds is charged against the specific fund, where appropriate.

Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

15

INTERNATIONAL DENDROLOGY SOCIETY

NOTES TO THE ACCOUNTS

30 SEPTEMBER 2025

(continued)

2 Donations

2025 2024
£ £
Unrestricted funds:
Donations 153,385 63,460
Restricted funds:
Trees and Shrubs Online
Donations received for development and maintenance 357,925 129,551
Donations received for addition and updating of new genera 107,899 65,831
Education Fund 8,802 7,155
474,626 202,537
Total 628,011 265,997
There has been a high level of donations during the year through the generosity of donors but donations
may not recur at a similar level in future years.
Donations received for restricted funds include £5,000 (2024: £39,000) from the Charity’s unrestricted
funds as detailed in note 7.
3 Charitable activities
£ £
Annual membership subscriptions 47,024 46,052
Amortised life membership subscriptions 5,449 5,196
Study periods and day tours income 10,536 16,911
Sales of publications and royalty 287 152
Other 3,280 2,750
66,576 71,061
All income from charitable activities relate to unrestricted funds.
4 Investment income
£ £
Dividends 13,611 12,968
Interest 18,475 9,402
32,086 22,370

Of total investment income, dividends of £931 and interest of £15,084 relate to restricted funds.

16

INTERNATIONAL DENDROLOGY SOCIETY

NOTES TO THE ACCOUNTS

30 SEPTEMBER 2025

(continued)

5
Total expenditure
Basis of
apportionment
Costs directly allocated to activities
Tour costs
Direct
Other activities
Direct
Study period costs
Direct
Yearbook publication
costs
Direct
Fundraising consultancy
Direct
Trees and Shrubs Online
restricted fund salaries
Direct
Trees and Shrubs Online
restricted fund other
delivery costs
Direct
Grants & bursaries
(Note 7)
Direct
Membership
subscriptions
Direct
Amortisation
Direct
Support costs apportioned to activities
Accountancy fees
Staff time
Chief Executive Officer
and other office salaries
Staff time
Recruitment costs
Staff time
Meeting costs
Staff time
General office costs
Staff time
Total support costs
Total expenditure
Raising
funds
Charitable
activities
Total
2025
£
£
£
7,424
-
7,424
-
11,443
11,443
-
3,596
3,596
-
38,655
38,655
-
-
-
5,760
38,890
44,650
-
97,998
97,998
-
25,236
25,236
-
1,140
1,140
-
-
-
2,659
6,915
9,574
19,936
51,832
71,768
4,194
10,905
15,099
1,909
4,965
6,874
5,671
14,744
20,415
34,369
89,361
123,730
47,553
306,319
353,872		 Total
2024
£
12,209
8,454
14,106
32,766
4,600
-
84,002
43,600
870
660
7,291
35,692
4,464
4,791
20,566
72,804
274,071

Accountancy fees comprise £1,110 (2024: £1,050) in respect of independent examination and £8,464 (2024: £6,241) for accounts preparation and support with management reporting.

Support costs include governance costs of £18,341 (2024: £15,498) comprising year end accounting and independent examination fees and meeting expenses, legal costs, and an allocation of Chief Executive Officer and other central office salaries and related costs. Support costs are apportioned across activities based upon estimated central office staff time spent, with costs of £17,200 (2024: £14,000) allocated to the Trees and Shrubs Online restricted fund during the year. The cost of raising funds includes tours, membership administration and engaging with new potential funders, and the cost of charitable activities includes delivery of the Yearbook, study periods, and other activities for members, extending Trees and Shrubs Online, and awarding grants and bursaries to others in support of the charity’s objectives.

17

INTERNATIONAL DENDROLOGY SOCIETY

NOTES TO THE ACCOUNTS

30 SEPTEMBER 2025

(continued)

During the year, donations of £52,919 were received from trustees for development of Trees and Shrubs Online. No trustees received remuneration nor reimbursement of expenses. Trustees’ liability insurance is in place.

The analysis of the previous period’s costs was as follows:

Basis of
apportionment
Costs directly allocated to activities
Tour costs
Direct
Other activities
Direct
Study period costs
Direct
Yearbook and other
publication costs
Direct
Fundraising consultancy
Direct
Trees and Shrubs Online
restricted fund
Direct
Grants & bursaries
(Note 7)
Direct
Membership
subscriptions
Direct
Amortisation
Direct
Support costs apportioned to activities
Accountancy fees
Staff time
Office salaries
Staff time
Recruitment costs
Staff time
Meeting costs
Staff time
General office costs
Staff time
Total support costs
Total expenditure
Raising
funds
Charitable
activities
Total
2024
£
£
£
12,209
-
12,209
-
8,454
8,454
-
14,106
14,106
-
32,766
32,766
4,600
-
4,600
-
84,002
84,002
-
43,600
43,600
-
870
870
660
-
660
4,847
2,444
7,291
24,716
10,976
35,692
3,184
1,280
4,464
3,185
1,606
4,791
13,671
6,895
20,566
49,603
23,201
72,804
67,072
206,999
274,071

18

INTERNATIONAL DENDROLOGY SOCIETY

NOTES TO THE ACCOUNTS

30 SEPTEMBER 2025

(continued)

6 Employees

Employment costs
Wages and salaries
Pension costs		 2025
£
113,059
3,359
116,418		 2024
£
34,653
1,039
35,692

There have been staff changes during 2025 including appointment of a Chief Executive Officer and an Editor for Trees and Shrubs Online . Total employment costs include the Chief Executive Officer, other office staff, and employees working on Trees and Shrubs Online .

Number of part-time employees Number Number
Chief Executive Officer and other office staff 4 3
Trees and Shrubs Online staff 3 -

No employee received employee benefits of more than £60,000. The total remuneration of the Chief Executive Officer (previously General Manager), which is the key management role, was £41,300 including social security and pension costs and handover time (2024 £24,069).

7 Grants and bursaries

Unrestricted funds:
Grant awarded to Education Fund
Grant awarded for management of_Trees and Shrubs Online_
Grant awarded for Quercus on_Trees and Shrubs Online_
Restricted funds:
Student bursaries for tours – Education Fund		 2025
£
5,000
-
-
5,000
20,236
25,236		 2024
£
5,000
24,000
10,000
39,000
4,600
43,600

19

INTERNATIONAL DENDROLOGY SOCIETY

NOTES TO THE ACCOUNTS

30 SEPTEMBER 2025

(continued)

8 Intangible fixed assets

Intangible fixed assets at the end of the period relate to costs incurred on development of membership database systems.

Cost
At beginning of the period
Additions
Cost of intangible assets at end of the period
Amortisation
At beginning of the period
Charge for the period
Amortisation at end of the period
Net book value at end of the period
9
Fixed asset investments
Market value of investments at beginning of the period
Additions
Disposals
Change in value in the period
Market value of investments at end of the period
Cost of investments at end of the period		 2025
£
8,742
-
8,742
8,742
-
8,742
-
2025
£
310,306
50,716
-
30,554
391,576
340,459		 2024
£
8,742
-
8,742
8,082
660
8,742
-
2024
£
289,150
-
(914)
22,070
310,306
289,743

All investments are held by Cazenove Capital in Schroder Charity Multi-Asset Fund S Distribution Units.

20

INTERNATIONAL DENDROLOGY SOCIETY

NOTES TO THE ACCOUNTS

30 SEPTEMBER 2025

(continued)

10 Creditors

Creditors falling due within one year
Trade creditors
Accruals
Other creditors
Deferred income (Note 11):
Life membership subscriptions
Study period and tours and income
Creditors falling due after more than one year
Deferred income: Life membership subscriptions (Note 11)
11
Deferred income
Life membership subscriptions
Deferred income at the beginning of the period
Subscriptions received in the period and deferred
Amounts released
Deferred income at end of the period
Being:
Creditors falling due within one year
Creditors falling due after more than one year		 2025
£
13,927
6,576
5,855
5,137
5,510
10,647
37,005
50,391
2025
£
50,478
10,500
(5,450)
55,528
5,137
50,391
55,528		 2024
£
4,519
25,951
-
4,925
22,730
27,655
58,125
45,553
2024
£
47,186
8,488
(5,196)
50,478
4,925
45,553
50,478

As explained in Note 1, life membership subscriptions are amortised over the future period that the benefits are expected to be used by the members.

Income relating to future study periods totalling £5,510 was received during the year, so was deferred. In the previous year, donations totalling £22,730 were received in advance of tours taking place.

21

INTERNATIONAL DENDROLOGY SOCIETY

NOTES TO THE ACCOUNTS

30 SEPTEMBER 2025

(continued)

12 Movements in funds

At beginning of the
period
Income
Expenditure
Gains on investments
At end of the period
Restricted funds
At beginning of the
period
Income
Expenditure
Gains on investments
At end of the period		 2025
Unrestricted
Funds
Restricted
funds
(Note 13)
Total
£
£
£
290,804
271,738
562,542
236,032
490,641
726,673
(173,788)
(180,084)
(353,872)
28,652
1,902
30,554
381,700
584,197
965,897
2025
Education
Fund
Trees and
Shrubs Online
Total
£
£
£
17,224
254,514
271,738
8,802
481,839
490,641
(20,236)
(159,848)
(180,084)
-
1,902
1,902
5,790
578,407
584,197		 2024
Unrestricted
funds
Restricted
funds
(Note 13)
Total
£
£
£
283,312
171,803
455,115
156,891
202,537
359,428
(171,469)
(102,602)
(274,071)
22,070
-
22,070
290,804
271,738
562,542
2024
Education
fund
Trees and
Shrubs Online
Total
£
£
£
14,669
157,134
171,803
7,155
195,382
202,537
(4,600)
(98,002)
(102,602)
-
-
-
17,224
254,514
271,738

13 Restricted funds

During the year, donations were received to continue the Charity’s Trees and Shrubs Online project, both for development, editing and maintenance of the website and for authorship of information about new genera not included in the original W J Bean publication. Expenditure includes apportioned support costs of £17,200 (2024: £14,000).

Trees and Shrubs Online is managed by a committee which separately oversees editorship, financial reporting, and fundraising for the project, and reports to the trustees. Consequently, when the trustees awarded a grant towards the cost of management of Trees and Shrubs Online from unrestricted funds in the previous year, this was treated as restricted income in the Statement of Financial Activities.

During the year, the Education Fund received several donations and a grant was awarded from unrestricted funds by the Charity itself. These funds are ring-fenced for educational purposes and managed by the Scientific & Educational Committee. During the year, five bursary grants were paid to allow attendance on tours.

22

INTERNATIONAL DENDROLOGY SOCIETY

NOTES TO THE ACCOUNTS

30 SEPTEMBER 2025

(continued)

14 Analysis of net assets

Analysis of net assets
2025 2024
Unrestricted Restricted Unrestricted Restricted
Funds funds Total funds Funds Total
£ £ £ £ £ £
Intangible fixed assets - - - - - -
Fixed asset investments 338,958 52,618 391,576 310,306 - 310,306
Current assets 125,538 536,179 661,717 76,497 279,417 355,914
Current liabilities (32,405) (4,600) (37,005) (50,446) (7,679) (58,125)
Non-current liabilities (50,391) - (50,391) (45,553) - (45,553)
381,700 584,197 965,897 290,804 271,738 562,542

15 Net cash provided by operations

Net income for the period and movement in funds
Adjustments for:
Investment income recognised in financial statements
Fair value net gains on investments
Amortisation
Movements in working capital:
Increase in debtors
Decrease in creditors		 2025
£
403,355
(32,086)
(30,554)
-
(3,456)
(16,282)
320,977		 2024
£
107,427
(22,370)
(22,070)
660
(1,941)
(3,906)
57,800

23