**.**
## **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 advancement of science and spread of scientific knowledge for public benefit particularly in the field of woody plants and related botany.
- The advancement of education particularly in the field of botany and botanical research by any charitable means, including by the publication and dissemination of the useful results of such research and by the provision of scholarships, grants or bursaries for the study of botany and by the promotion of study through visits to forests, woods, gardens and plantations in all parts of the world for botanical study and debate.
- The advancement of environmental protection and improvement through the cultivation, preservation and protection of rare and endangered species, varieties and cultivars of woody plants in all parts of the world.
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
- Creating a unique public information resource through Trees & Shrubs Online.
- Providing a platform for dendrology enthusiasts and professionals around the world to connect
- Arranging tours and visits to forests and arboreta around the world
- Advancing the protection of endangered woody plants in all parts of the world
## **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: -
- Finalise the charity’s new Five-Year Plan
- Develop and implement plans to increase public access to IDS membership and benefits
- Establish a new trading subsidiary
- Commence development and delivery of a fundraising plan
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