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|Trustees' report|1-5|
|Statement of trustees' responsibilities|6|
|Independent auditor's report|7-9|
|Statement of financial activities|10|
|Balance sheet|11|
|Statement of cash flows|12|
|Notes to the financial statements|13-23|
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24 October 2025
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|||Unrestricted|Unrestricted|
|---|---|---|---|
|||funds|funds|
|||2024|2023|
||Notes|||
|Income from:||||
|Donations and legacies|3||900,593|
|Charitable activities|4|30,417||
|Investments|5|18,224|14,525|
|Total income|||915,118|
|Expenditure on:||||
|Charitable activities|6||912,628|
|Other|11|1 ,038|1,502|
|Total resources expended|||914,130|
|Net income for the yearl||||
|Net incoming resources||545,377|988|
|Other recognised gains and losses||||
|Other gains or(losses)|12|(8,978)|(3,838)|
|Net movement in funds||536,399|(2,850)|
|Fund balances at 1 January||||
|Fund balances at 31 December||||
17 - 10 - 25
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||||2024|||2023||
|---|---|---|---|---|---|---|---|
||Notes|||||||
|Cash flows from operating activities||||||||
|Cash (absorbed by)/generated from|20|||||||
|operations||||(78,633)|||36,027|
|Investing activities||||||||
|Investment income received||18,224|||14,525|||
|Net cash generatedfrom investing activities||||18,224|||14,525|
|Net cash generatedfrom financing activities||||||||
|Net (decrease)/increase in cash and cash||||||||
|||||(60,409)|||50,552|
|Cash and cash equivalents at beginning of year||||935,962|||885,410|
|Cash and cash equivalents atend ofyear||||875,553|||935,962|
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||Unrestricted|Unrestricted|
|---|---|---|
||funds|funds|
||2024|2023|
|Grants receivable for coreactivities|907,287|252,774|
|Membership fees|636,147|647,819|
||1,543,434|900,593|
|receivableforcore activities|||
|CTBTO Link|98,385|104,417|
||173,696|72,872|
|ISC-GEM|83,214|61,068|
||5,750|5,610|
|MATLAB|15,708|7,807|
|EEWS|25,165||
|NSF|504,369||
|General Sponsorship||1,ooo|
||907,287|252,774|
|Charitable activities|||
||2024|2023|
|Sales within charitable activity:|||
|Bulletins|5,530||
|BSM registration fees and sponsorship|24,887||
||30,417||
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||Unrestricted|Unrestricted|
|---|---|---|
||funds|funds|
||2024|2023|
|Interestreceivable|18,224|14,525|
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||2024|2023|
|---|---|---|
|Bulletin Summary costs|2,878|4,564|
|Share of supportcosts (see note 7)|1,023,474|900,214|
|Share of governance costs (see note 7)|19,308|7,850|
|||912,628|
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|Support costs|||||||
|---|---|---|---|---|---|---|
|||2024|||2023||
||Support|Govemance|Total|Support costs|Governance|Total|
||cosE|cose|||costs||
|Employment costs|866,846||866,846|773,102||773,102|
|Depreciation|3,350||3,350|3,350||3,350|
|Personnel costs|17,273||17,273|15,510||15,510|
|Building|||||||
|maintenance|28,121||28,121|29,797||29,797|
|Local council|||||||
|taxes|4,308||4,308|3,634||3,634|
|Stafftravel|34,207||34,207|31,492||31,492|
|Committee travel|15,203||15,203|10,220||10,220|
|Computer costs|26,532||26,532|20,695||20,695|
|Insurance|6,935||6,935|6,728||6,728|
|Communications|986||986|866||866|
|ISC-EHB||||4,280||4,280|
|BSM 2024|13,899||13,899||||
|Other costs|5,814||5,814|540||540|
|Audit fees||12,500|12,500||||
|Professional fees||3,558|3,558||2,950|2,950|
|Accountancy||3,250|3,250||4,900|4,900|
|||19,308||900,214|7,850|908,064|
|Analysed bemteen|||||||
|Charitable|||||||
|activities||19,308||900,214|7,850|908,064|
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|8|Net movement infunds|2024|2023|
|---|---|---|---|
||The net movement in funds is stated aftercharging/(crediting):|||
||Fees payable for the audit of thecharity's financial statements|12,500||
||Depreciation of owned tangible fixed assets|3,350|3,350|
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|The average monthly number of employees during th|e year was:||
|---|---|---|
||2024|2023|
||Number|Number|
||19|18|
|Employment|2024|2023|
|Wages and salaries|727,100|645,913|
|Social security costs|72,705|64,069|
|Other pension costs|67,041|63,120|
||866,846|773,102|
|The number of employees whose annual remuneration was morethan E60,OOO|||
|---|---|---|
|is as follows:|||
||2024|2023|
||Number|Number|
|E60,OOO to E70,OOO|1|1|
|E80,OOO to E90,OOO|||
|E90,OOO to EIOO,OOO|1||
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|contributio|ns) is as follows.|||
|---|---|---|---|
|||2024|2023|
|Aggregate|compensation|119,920|108,479|
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|Unrestricted|Unrestricted|
|---|---|
|funds|funds|
|2024|2023|
|1,038|1 ,502|
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|12|Othergains or losses||||
|---|---|---|---|---|
||||Unrestricted|IJnrestricted|
||||funds|funds|
||||2024|2023|
||Foreign exchange losses/(gains)||8,978|3,838|
|13|Tangible fixed assets||||
|||Freehold land|Improvements|Total|
|||and buildings|to property||
||Cost||||
||At 1 January 2024|425,000|33,499|458,499|
||At 31 December 2024|425,000|33,499|458,499|
||Depreciation and impairment||||
||At 1 January 2024||6,700|6,700|
||Depreciation charged in theyear||3,350|3,350|
||At 31 December2024||10,050|10,050|
||Carrying amount||||
||At 31 December2024|425,000|23,449|448,449|
||At 31 December2023|425,000|26,799|451,799|
|14|Debtors||||
||||2024|2023|
||Amounts falling due within one year:||||
||Tradedebtors
(Members Subscriptions)||711063|9,175|
||Otherdebtors||603,032|11,629|
||Prepayments and accrued income||106,088|8,727|
||||780,183|29,531|
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|Creditors:
falling due within one year||||
|---|---|---|---|
|||2024|2023|
||Notes|||
|Other taxation and social security||13,550||
|Deferred income|16|141 ,851|19,836|
|Trade creditors||7,893|9,120|
|Other creditors||20,880|18,591|
|Accruals||30,965|17,098|
|||215,139|64,645|
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|||||2024|2023|
|---|---|---|---|---|---|
|Arising|from|grants||17,250||
|Arising|from|member's|contributions|122,156|9,616|
|Arising|from|corporate|members|2,445|2,375|
|Other|||||7,845|
|||||141 ,851|19,836|
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||At 1 January|Incoming|Resources|Gains and|At 31|
|---|---|---|---|---|---|
||2024|resources|expended|losses|December
2024|
|NSF funding||312,295|||312,295|
|General funds|1,352,647|||(8,978)|1,576,751|
|||||(8,978)||
|Previous year:|At 1 January
2023|Incoming
resources|Resources
expended|Gains and
losses|At 31
December|
||||||2023|
|General funds||915,118|(914,130)|(3,838)||
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|20|Cash (absorbedby)/generated from operations|2024|2023|
|---|---|---|---|
||Surplusfor the year|545,377|988|
||for:|||
||Investment income recognised in statement offinancial activities|(18,224)|(14,525)|
||Foreign exchange differences|(8,978)|(3,838)|
||Depreciation and impairment of tangible fixed assets|3,350|3,350|
||Movements in working capital:|||
||(Increase)/decrease in debtors|(750,652)|63,470|
||Increase/(decrease) in creditors|28,479|(23,279)|
||Increase in deferred income|122,015|9,861|
||Cash (absorbed by)/generated from operations|(78,633)|36,027|
|21|Analysis of changes
in netfunds|||