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2024-12-31-accounts

BRITISH ARACHNOLOGICAL SOCIETY

TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS

31 December 2024

1

CONTENTS

ONTENTS
Page
Legal and administrative details 3
Review of the Society’s activities 4-10
Review of financial activities 11-12
Independent Examiner’s report 13
Statement of financial activities 14-15
Balance sheet 16
Notes to the accounts 17-19

2

LEGAL AND ADMINISTRATIVE DETAILS

Trustees

L. T. Anderson L. M. Andrews[1 ] C. Cathrine E. L. Bee[1] T. J. Berry C. Budworth[2] R. C. Gallon K. Godsman[3] P. Lee A. Maka[3] A. D. Opris[3] G. S. Oxford W. J. Parker J. Pewtress J. H. B. Poole P. A. Selden D. R. Sherwood M. Skinner[2] M. H. Smith

Retiring Trustees[1] Retired by rotation at the AGM on 15 June 2024.[2] Retired by rotation at the AGM on 15 June 2024 and immediately re-appointed.

New Trustees 3Appointed at the AGM on 15 June 2024

Principal Office 519 Huntington Road, York, YO32 9PY Charity Registration Number 1185594 Scottish Charity Number SC050006 Bankers Santander UK PLC, Bridle Road, Bootle, Merseyside, L30 4GB PayPal (UK) Ltd., 5 Fleet Place, London, UK, EC4M 7RD

3

REVIEW OF THE SOCIETY'S ACTIVITIES DURING 2024

The BAS has always been an entirely voluntary organisation without paid employees. Everything that it achieves is therefore dependent on the skills, hard work and dedication of its Trustees and other volunteers. To all of them the Society remains extremely grateful.

Major events of the year (more details below) include:

Publications

During 2024, the Society published Parts 7-9 of Volume 19 of its international, scientific journal Arachnology , comprising some 367 pages. As in past years, the Society receives significant remuneration from the agreement with BioOne, which provides on-line access to Arachnology to a worldwide audience of subscribing users and libraries.

Numbers 159–161 of the Newsletter of the British Arachnological Society , incorporating numbers 108–110 of Spider Recording Scheme News , were published during the year and together totalled 88 pages.

Website

As the newly appointed IT Officer, Trustee Colin Budworth reviewed the Society’s website to enhance its accessibility and usefulness for members and the wider public. Over the coming year, he plans to improve the site by expanding the available information, streamlining navigation, and incorporating additional links to relevant resources. These enhancements aim to support members and visitors by providing a more comprehensive and user-friendly platform for accessing research, species information, and society activities.

Library

An in situ review of the library and its current accommodation at the World Museum, Liverpool, was undertaken by Trustees in late September 2023. As a first step, a critical examination of hard-copy scientific offprints was started with a view to disposing of many taxonomic works as most are now freely available online. This work is ongoing.

4

Recording and monitoring

The Society runs the national Spider Recording Scheme (SRS) and Harvestman Recording Scheme (HRS) and supports the Pseudoscorpion Recording Scheme (PRS). By the end of the year, the SRS database held nearly 1,352,000 records, an increase of about 27,000 since the last annual report. Records are largely received via MapMate and spreadsheets. However, since our new, bespoke, iRecord recording form became available for direct online recording in 2023, it has received 3,800 records – many from people who were not previously submitting records to us. Most of our Area Organisers are now set up to verify records on iRecord. Working with the national Biological Records Centre, we are also in the process of developing a new, online atlas to map spider, harvestmen and pseudoscorpion records.

The HRS was already receiving records primarily from iRecord (and iNaturalist records imported onto iRecord) but now it also receives them via the bespoke BAS form. The scheme received approaching 5,000 records via iRecord in 2024, of which just over 2,500 were accepted by verifiers and five were queried (with no additional information provided by the recorder). For the rest, verifiers communicated with recorders to amend incorrect identifications. Notable observations, recording scheme updates and short reports about species were published in the BAS Newsletter . The HRS national organiser has begun writing a new Identification Guide to British Harvestmen in collaboration with other national experts. This will now cover Irish species, and a key has been drafted for testing in the spring of 2025.

Currently the national database has over 10,500 records of pseudoscorpions. During 2024, 120 records were added to iRecord. Thirty-one UK records/queries were received on the Pseudoscorpion Face Book page (run by ex-trustee Liam Andrews), of which five could be verified and added to iRecord. Further extensive record sets are in the pipeline to add to iRecord, notably those of Gerald Legg - instigator and long-standing national organiser of the recording scheme - collected between 1968 and 1970.

Species of conservation concern

BAS expertise, underpinned by the records contributed to the Spider Recording Scheme by volunteers over many decades, was in high demand this year. We used it to contribute information on threatened spider species to important conservation assessment exercises being undertaken for a wide range of species and habitats at regional and national levels.

All English regions have a statutory duty under the 2021 Environment Act to produce Local Nature Recovery Strategies (LNRS), identifying and prioritising lists of species for which a local approach to conservation action is best able to facilitate their recovery. We have contributed to these lists and their prioritisation at the request of eight English counties.

At national level (England), in addition to completing the Threatened Species Recovery Actions (TSRA) work begun for Natural England (NE) in 2023, we undertook a second major piece of work, building a section of NE’s new Species Evidence Base (SEB) for 129 spider species of conservation concern. This brings together a wide range of taxonomic and ecological information on the species, assesses their vulnerability to climate change and other pressures, and identifies potential recovery actions. Both pieces of work were undertaken under contract to Buglife, which co-ordinated responses for several invertebrate groups.

Separately, we contributed information on threatened spiders to Buglife’s own initiative to identify

5

‘Important Invertebrate Areas’ (IIAs) - parts of Britain that hold nationally or internationally significant invertebrate populations. The IIA project aims to provide understandable and readily accessible information to help prioritise action for invertebrates and improve decision making.

Work also began with the ecological consultancy Footprint Ecology, contributing as part of a panel of species specialists to provide expert input to their work to produce biodiversity audits for Forestry England (FE). These will underpin the development of FE’s new ‘Wild Core Areas’, transforming over 8,000 hectares of land through nature recovery in four of the national forests.

More detailed work on some of our most threatened species continued this year. A successful grant application to Natural England enabled us to work with the National Trust to further work on the Critically Endangered Diamond-backed Spider Thanatus formicinus at its single known UK location. Augmented by a small BAS grant, this is providing a new understanding of the species’ ecology and genetics and will inform urgently needed action to aid its recovery. We are also helping to support work to recover populations of the Great Fox Spider Alopecosa fabrilis in southern England.

The BAS remains closely involved with the multi-partner projects delivering the conservation recovery of the Ladybird Spider Eresus sandaliatus and the Fen Raft Spider Dolomedes plantarius , both of which are the subjects of ongoing translocation programmes.

Following publication of the well-publicised State of Nature 2023, the BAS is now part of discussions between many organisations in the sector about the form, content and funding of the next State of Nature report. These reports continue to be extremely influential in highlighting to policy makers and other audiences the continuing overall decline in biodiversity and need for urgent action to halt it.

Membership

Membership Numbers

As of the 18[th ] of January 2025, BAS had a total of 635 members and 22 institutional subscribers. The breakdown between the various categories of membership is shown in the table below:

**Membership Type ** British Overseas
Member 379 72
Member(Digital) 148 25
Honorary 8 0
Complimentary 2 1
Subscribers 1 9
ComplimentarySubscribers 7 5

At the end of 2023 the membership stood at 633, so there was no significant change in membership levels over the last year. Our digital membership, introduced at the start of 2023 has certainly been popular.

BAS Google Group

This forum is intended as a communication platform for members to exchange arachnological requests, advice and discussion. The list has recently been overhauled to ensure that past members are no longer able to use the forum. Applications to join the circulation list are administered by the Membership Officer. Discussions and queries via the group tend to be sporadic but are an invaluable

6

way of sharing expertise between our members.

Subscription Increase

Following discussion during 2024 and approval at the AGM, subscriptions were increased on 1[st] January 20025 as shown in the table below. These rates remain very good value compared to subscriptions for other comparable societies. In fact, they do not meet the full cost of printing and posting the Newsletter and Arachnology , but we are able to subsidise this from other income streams.

**Membership Type ** 2021-2024 2025
British £25 £28
Overseas £30 £33
Digital £20 £20
UK Subscribers £32 £40
Overseas Subscribers £40 £50

Society activities and outputs

The Society's AGM was held via Google Meet on 15 June 2024 and attracted 28 members. After the formal meeting, those attending heard three excellent presentations by Mike Waite and Anna Maka (on spiders) and by Gerald Legg (on pseudoscorpions). Council has agreed to retain this formula for future AGMs, avoiding the expenditure of time and money to attend in person and consequently widening access to our members including those living abroad.

Our annual field weekend, organised by Richard Gallon, was based at Gregynog near Newtown in mid-Wales (31st May - 2nd June) - in total, 16 people attended. During the weekend, participants enjoyed a talk by Walter Schuit on spider droppings and webs, a talk on looking for rarer spiders by Richard Gallon and a microscopy identification session, which was run for the benefit of less experienced members of the Society.

The President’s Award, initiated by past President Lawrence Bee in 2023, was designed to recognize exceptional contributions by individual members towards the public understanding of arachnology. The first recipient was Peter Harvey who, between 1999 and 2020, was Spider Recording Scheme organiser and oversaw the modernisation of the Scheme’s website. The speed with which he verified and uploaded new records was the envy of other recording schemes. The award was made by the current President, Bill Parker.

In 2023, a membership survey was undertaken to inform and guide actions stemming from the Murphy legacy and our Strategic Plan. In 2024, the Strategic Plan was significantly advanced by the establishment of four subgroups of Trustees charged with developing the following areas: Publications, Membership Engagement, Training and Recording Schemes.

Following a steer from Council, the Publications subgroup oversaw the outsourcing of the design and typesetting of the Newsletter, to be implemented from the spring 2025 issue. The contents will be decided by an editorial team and be better tailored to the interests of the membership, as expressed in feedback from the membership survey. The Membership Engagement subgroup had planned a trial autumn/winter field meeting at Goss Moor NNR (Cornwall) in 2024, to assess take-up and gauge feedback. This, however, had to be postponed until spring 2025. The Training subgroup is preparing plans and strategies for 2025. Finally, the Recording Schemes subgroup has been

7

overseeing the transfer of spider and harvestmen data from the existing scheme, which was based on MapMate software, to the Biological Records Centre (BRC)/Centre for Ecology and Hydrology (CEH) system. This will automatically generate species distribution maps that are updated as soon as new records are added.

Our work on social media has played a major role in raising the Society’s national and international profiles over the last 12 years. At the same time, it has transformed our ability to change public perceptions of spiders. Twitter, now X, has been the main plank of this activity but, this year, it has seen a major loss of support following a change in ownership. Like other organisations in our sector, we have established a presence on the alternative platform, Bluesky, but it will take time to build our following and to assess the value of the platform to the Society, relative to potential alternatives. Our BAS YouTube channel continues to thrive, with 380 subscribers and a growing number of our own videos together with extensive playlists covering a wide range of arachnological topics. We remain very grateful to all those contributing time and expertise to our Bluesky, X and YouTube accounts, as well as to our website.

Following the recent death of Honorary Member Stan Dobson, his family suggested and supported the establishment of a Stanley Dobson Award Scheme. This legacy stands in recognition of Stan’s many contributions to the study of spiders and to the Society over many decades. Encouraging naturalists to engage with arachnology and expand their understanding was very important to Stan; grants from this Scheme will therefore provide financial support to amateur arachnologists who are looking to advance their knowledge or engage in field studies of British arachnids. We have already had one successful application to the Scheme (see section on Grants awarded below).

The Society agreed to provide financial support, shared with the Yorkshire Naturalists’ Union (YNU), for the publication of An Atlas of the Spiders and Harvestmen of Yorkshire . The author, Richard Wilson, a one-time Trustee, is the Spider Recording Scheme area organiser for Yorkshire and YNU recorder for spiders and harvestmen. The book is scheduled to be published by NatureBureau, Newbury, in September 2025.

With our recent legacy money, the BAS purchased six binocular microscopes and appropriate lighting for use at public events. They have already shown their value as a workshop during the 2024 Field weekend in Wales (see above).

In September 2023, Royal Mail issued a Special Stamp set featuring spiders. With beautiful drawings by Richard Lewington and text by past-President Lawrence Bee, the stamps depicted 10 of Britain’s most attractive species. The issue caused a flurry of appreciative comments on social media.

Our work to engage children continued via our involvement with the magazine of the Bug Club, the junior wing of the Amateur Entomological Society. These articles are all freely available on ‘Cobweb Corner’, the page for younger people on the Society’s website.

The Society’s voluntary network of Mentors and Regional Coordinators has continued its important role. Mentors offer practical advice to new members who request guidance with identification etc. and Regional Coordinators organise regional public events, often in collaboration with other organisations. In addition, other members of Council have contributed to the Society’s outreach during the year. These activities included, inter alia , talks to the public, events for children, identification workshops, production of webinars and YouTube content, podcasts, solicited articles, field days and participation in BioBlitzes (illustrated overleaf). In all, at least 45 activities with some public interactions were facilitated. Richard Gallon ran a two-day Norfolk/Suffolk Spider Course at Banham Zoo on 11-12 May 2024 and the Society had stands at both the Staffordshire Invertebrate

8

Chart showing the breakdown of activities with significant Society

involvement (n = 45) during 2024

Science Fair and the Amateur Entomological Society Exhibition at Kempton Park. We continued to publish our triannual wildlife report columns on British arachnids in the well-respected journal British Wildlife . These columns promote the Society and arachnology among both amateur naturalists and conservation professionals.

Grants awarded

Six grants were awarded during the year. Three of the four awards from the Ted Locket Fund enabled British members to attend the Annual Field Weekend in Wales at the end of May (see above). The fourth went to overseas member and PhD student Yoram Kviz (University of Haifa, Israel) to enable him to attend and present a talk at the 34th European Congress of Arachnology, Rennes (August). An award was made from the Research and Survey Grants Scheme to Anna Maka and Helen Smith (both Trustees) for survey work and DNA sequencing of the rare Diamond-backed Spider Thanatus formicinus , currently known only from Clumber Park, Nottinghamshire. Finally, we made the first award from the newly established Stanley Dobson Award Scheme (see above) towards the purchase of spider identification literature.

The Society donated three copies of Britain’s Spiders as student prizes at the 2024 European Congress of Arachnology.

9

FUTURE DEVELOPMENTS

Major activities for 2025 and beyond mostly relate to continuing the implementation of our Strategic Plan via the subgroups tasked with reviewing (a) Publications, (b) Membership engagement (c) Training and (d) Recording (see above).

Two major publications will be progressed during the year. The Publications subgroup, having overseen the redesign of the Newsletter, will turn its attention to a fully updated edition of the Arachnologists’ Handbook , and the HRS will continue work on a new Identification Guide to British Harvestmen , in collaboration with national experts. A revised checklist of British spiders is also due early in 2025. This quinquennial undertaking, to be published in Arachnology , is an important, formal list of the spider species currently found in Britain, their accepted taxonomic names and their conservation statuses.

We will continue to improve our website by expanding the available information, streamlining navigation, and incorporating additional links to relevant resources.

Recording the changing distributions of all the arachnid groups covered by the Society, and informing the conservation of our rarest species, will continue to be at the forefront of BAS activities. The recording schemes, which underpin this work, will be reviewing data presentation, including long-overdue revisions of the species accounts which accompany regularly updated maps and both phenological and habitat data. Like all our work, this major undertaking relies on the time, effort and expertise of volunteers.

SERIOUS INCIDENT REPORTS

No serious incidents took place during the period covered by this report.

MANAGEMENT OF RISK

The Society discussed and updated its Risk Review at the autumn Council meeting in 2023.

PUBLIC BENEFIT

The Trustees confirm that they have complied with their duty to have due regard to the Charity Commission’s public benefit guidance when planning and managing the Society’s resources during the year.

10

REVIEW OF FINANCIAL ACTIVITY

This year has seen the finances of the Society grow due to the increased interest earned on our Deposit Accounts and despite a fall in our Royalties especially from BioOne. Publication costs continue to fluctuate due to content requirements and the Autumn invoice not being received until 2025. Membership income was slightly higher, and we continue to offer a Digital subscription.

Membership Subscription rates continue to cover the Society’s running costs for the year, excluding publication costs, but including direct membership costs. We continue to encourage Direct Debit payments for subscriptions which now accounts for 70% of renewals.

Money across all accounts puts the Society in a sound financial position.

Reserves Policy

The Society has again carried out its annual review of its Reserves Policy in line with Charity Commission Guidelines and is continuing with the process of bringing the structure and designations on all unrestricted funds more up to date with the Society’s needs, begun in 2015.

The General Fund is an unrestricted and undesignated fund which covers the normal running of the Society including the publishing and despatching of its triannual Journal and Newsletter. The fund is largely generated through member’s subscriptions, Deposit Account interest and publication royalties. Council still considers it prudent to maintain the reserve on this fund equivalent to two years expenditure on the membership publications and administration overheads.

The Conservation and Research Fund is an unrestricted designated fund created to provide grants to members for survey, recording and conservation work.

The Special Purposes Fund is an unrestricted designated fund and is intended for purposes other than the normal running of the Society and, in particular, for ad hoc publications.

The Ted Locket Fund is the only restricted fund held by the Society. Its purpose is to assist members with arachnological fieldwork, attendance at conferences and participation in arachnological field studies courses.

The Trustees will continue to review the Society’s reserves and policy annually.

Investment Policy

The Society has continued with its policy to invest funds with the COIF Charity Deposit Fund established by the Charity Commission for England and Wales under Section 25 of the Charities Act 1993 (amended Charities Act 2011). It is considered to provide a good rate of return for the low level of risk. The Trustees review this policy on an annual basis.

Grants Policy

The Society has continued with its grants policy awarding grants within the terms of the appropriate designations and restrictions on the various funds.

Risk Management

The Trustees are responsible for overseeing the risks faced by the Society. They maintain, and review annually, a Risk Register, considering risks to financial sustainability, reputation, legal/insurance liability, and strategic objectives, and developing mitigation strategies for all major risks.

11

Signed on behalf of the Trustees on 9 March 2024:

Bill Parker President and Trustee

Dr Geoff Oxford Hon Secretary and Trustee

12

INDEPENDENT EXAMINER’S REPORT

Accounts for the year ended 31 December 2024. The Society’s constitution requires that the annual Accounts are subject to independent examination.

My examination of the Accounts on pages 14 to 19 was carried out in accordance with general Directions given by the Charity Commission and is in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

have not been met; or

Andrew Graham Graham & Co Accountants 24 Howe End Kirkbymoorside YORK YO62 6DQ

13

Note
Incoming resources
Voluntary income
Subscriptions
4
Donations
Bequests
Charitable Activities
Field weekend
Grants Refund
Fund raising
5
Investment income
Interest received
Pay Pal Fees
Total incoming resources
Resources expended
Charitable activities
Publications
6
Field weekend
Bursaries and grants
Events and promotions
Support Costs
Depreciation
Bank Charges
Fundraising costs
Consultancy Fees
Governance costs
Total resources expended
Net incoming/(outgoing) resources
Total funds brought forward
Total funds carried forward
STATEMENT OF FINANCIAL ACTIVITIES		 Year ended 31 December 2024
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
17083
17083
1166
1166
0
0
3581
3581
0
0
20610
20610
18644
18644
0
0
61084
61084
15093
15093
4172
4172
2421
2421
0
0
9506
9506
515
515
0
0
0
0
0
0
29286
2421
31707
29377
382643
412020		 Year ended 31 December 2024
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
17083
17083
1166
1166
0
0
3581
3581
0
0
20610
20610
18644
18644
0
0
61084
61084
15093
15093
4172
4172
2421
2421
0
0
9506
9506
515
515
0
0
0
0
0
0
29286
2421
31707
29377
382643
412020		 31 December
2023
Unrestricted
Funds
£
17083
1166
0
3581
0
20610
18644
0
61084
15093
4172
0
9506
515
0
0
0
29286		 Restricted
Funds
£
2421
2421
£
16764
478
2500
4050
0
20636
15310
0
59738
12698
4750
1000
0
10324
13
50
0
0
25425
34313
348330
382643

14

Note
Fixed assets
Tangible assets
7
Total fixed assets
Current assets
Stock of publications
Debtors
8
Cash at bank and in hand
Total current assets
Creditors: amounts falling due within one year
9
Net current assets
Net assets
Funds of the charity
Unrestricted funds
Special purposes Fund
Conservation and Research Fund
General Fund
Restricted funds
Ted Locket Memorial Fund
Total funds		 2024 Total
Funds
£
2046
0
410054
412100
3000
409100
412020
9828
4160
393538
410054
Unrestricted
Funds
£
2920
2920
2046
0
410054
412100
3000
409100
412020
9828
4160
393538
407526		 Restricted
Funds
£





2528
2528
2023
£
3435
3435
3564
982
377366
381882
2674
379208
382643
9349
3958
359878
373185
4151
377336

The Notes to the accounts on pages 16 to 18 form part of these financial statements.

Approved by the Trustees on 9 March 2024 and signed on their behalf by:

Bill Parker President and Trustee

James Pewtress Honorary Treasurer and Trustee

15

BALANCE SHEET 2024

Fixed Assets
Balance forward 3435
Additions
0
Depreciation
515
Current Assets
General Account
364897
Special Purpose Fund
9829
Conservation Fund
4160
Ted Locket Memorial
2528
Santander
26965
PayPal
1676
Prepayments
0
Stock

2045
Creditors
Net Assets

Represented by
Bought forward
Surplus for the year
Total Funds
 2024


2920

347112

9349

3958

4151

12511

255
982
4121003564
415020
3000

412020
382643
29377

412020		 2023
3435


381882
385317
2674
382643
348330
34313
382643

16

NOTES TO THE ACCOUNTS

These accounts have been prepared on the basis of historic cost and in accordance with:

INCOMING RESOURCES

Recognition of incoming resources

These are included in the Statement of Financial Activities (SoFA) when:

Incoming resources with related expenditure

Where incoming resources have related expenditure the incoming resources and related expenditure are reported gross in the SoFA.

Grants and consultancy fees

Grants and consultancy fees are only included in the SoFA when the charity has unconditional entitlement to the resources.

Contractual income and performance related grants

This is only included in the SoFA once the related goods or services have been delivered.

Gifts in kind

Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity.

Volunteer help

The value of volunteer help received is not included in the accounts but is described in the Trustees' Annual Report.

EXPENDITURE AND LIABILITIES

Liability recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Irrecoverable VAT

Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

17

2(cont’d) ASSETS

Tangible fixed assets for use by the charity

These are capitalised if they can be used for more than one year. They are valued at cost. Depreciation is calculated to write down the cost in equal instalments over the expected useful life of the asset at the following rates:

Equipment – 25% or 33% per annum, straight line.

Stock of publications and promotional materials

The cost of publications and promotional material is written off to the SoFA at the time of purchase unless the material remaining at the year-end will have value in future years. Stock is valued at the lower of cost and net realisable value.

3 Transactions with Trustees
3.1 Trustees’ expenses
Number of Trustees who were paid expenses
Nature of expense:
Reimbursement of travel and accommodation expenses
Reimbursement of postage
4 Subscriptions
Subscriptions
Gift Aid
5 Fundraising
Royalties
Publications
Events
6 Publications
Members Newsletter and Journal
Distribution Manager
_Britain’s Spiders_J Wiley &
Sons
Handbooks
Leaflets/FSC Charts
Symposium Publication		 2024
5
460
346
16030
1053
17083
15621
4989
0
20610
14985
0
108
0
0
0		 2023
11
534
522
15661
1103
16764
17420
3216
0
20636
9932
0
154
1454
1158
0
15093 12698

18

7
7.1
7.2
7.3
8
9		 Tangible fixed assets
2024
2023
Cost
Equipment
Equipment
£
£
Balance brought forward
5680
2320
Additions
0
3360
Balance carried forward
5680
5680
Accumulated depreciation
Equipment is depreciated at 33% or 25% pa as considered appropriate by the Trustees
Equipment
£
£
Balance brought forward
2219
2232
Charge for the year
515
13
Balance carried forward
2734
2219
Net book value
Brought forward
88
Carried forward
2920
3461
Debtors and prepayments
Amounts falling due within one year
2024
2023
£
£
Prepayments and accrued income
0
982
0
982
Creditors and accruals
Amounts falling due within one year
2024
2023
£
£
Trade creditors
Advanced Subs
2736
2172
Gift Aid
0
0
Publications
0
250
Accountant fee
264
252
Other creditors
0
0
Accruals and deferred income
0
0
3000
2674		 2023
Equipment
£
2320
3360
5680
£
2232
13
2219
88
3461
2674

19