REGISTERED COMPAf4Y NUMBER: CE028122 (Englklld #ttd Wale5}
REGISTERED CHARITY NUMBER: 1197743
REPORT OF THE TRUSTEES AND
UNAUDNED FINANCIAL STATEMENts
FOR THE YEAR ENDED 31 DECEMBER 2024
FOR
SAF4DWICH BAY BIRD OBSERVATORY TRUST
Sputling Catjnon
Chartered Ccrtificd Accountants
424 Margate Road
W¢stwood
Ramsgate
Kellt
CT12 OSJ

SANDWICH BAY BIRD OBSERVATORY TRUST
CONTEf+lTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR EP4DED JI DECEMBER 2024
Page
Report of the Trustees
IDdepeDdent Examiller's Report
Statement of Ftnanelal A¢tlvRtles
Bo14nce She¢t
Notes to the Fknaneial Stfitemellts
8 to 12
DetAfiled Statement of Flnanelal Aetlvitles
13 to 14

SANDIIryCH BAY BIRD OBSERVATORY TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
The tn]stees present their report with th¢ financial statemertts of the ¢l)arity foi the yrar ended 31 D¢cember 2024. Th¢
trnste¢s hav¢ adopt¢d th¢ provisions of Accounting and Rcporting by Charities.. Statement of Rvonjmellded PractÉce
applicable to charities preparing their accounts in accordance with th¢ Financkal Reporting Slalldard applicabl¢ in the
UK and Republic of Ir¢land (FRS 102) (effective l January 2019).
OBJECTtVES AND ACTIvrrtES
Objectives aln
The objective of the Trust is to rccord, study and fi)rtber the conservation of wild birds and
otber fauna and flord of Sandwich Bay. Kent, and its S￿0v￿ding areas by iaisiThg awdrertess througb tbe provision of
inforniation and advic¢. providing opportunities for S￿dy. trnining a[￿ research; alld supplyillg accommodation for
persons wishing to incr¢ase thcsr knowledge of thc above. the TnLSt will advancc the educatiou of tbe public.
FUrthe￿re, thc Trust will advise on wildlife-related issues to authorities and orgaDisarions withiu the local ¢ornmunity
in order to fidfil its objwtives.
Significant ac11￿tieS
The Tnist keeps daily records of the tlora and fauna of the area iti which it operatcs. Records collated by tbe TLWt ar¢
passed on to various ])atioDal bodies responsible for thc diff¢r¢nt elements relating to th¢ flord and fauna. The Trust
produces an annual report of these ie¢ords which is distributed to all rn¢D]bers and is available to purchase by th¢ public.
The Trust owns land in the saT￿W1¢h Bay ar¢a ]￿lUding some land which 15 rented from the local golf club. This land
includes b¥0 nature reserves and a scrape with two bird hides, most of the ar¢a being openly acce$sibl¢ to tbe public. It
also eotttinues to be a centre for thc training of bird ring¢r$ with all ringers traincd and registered with the British Tn￿t
for Ornithology. Rooms at thc field e¢ntre continue to bc availabl¢ to book to stay for a visit to the are& and th¢r¢ is a
small shop on sJt¢.
During the year to the end of December 2024, Éh¢ Trnst wried out different event$ and activities for both adults and
children. These included walks. talks, trips. onlirte lecttu¢s. one day evcnts Mryth various themes, a bird migration day.
alld a Christtnas fair. The education team worked witb ckn"Idren during thc year, aetlvilies increasing in the later part of
tILe year - sO￿e activities were specifically arrang¢d for hollLe schooled children, other activiti¢s atranged to
introduce al￿ develop thildr¢ll's ulld¢rstanding of Éhe environment and being outdoors finding insects, birds, and tsth¢r
flora and faurta.
A nmjor project was completed durillg the fu￿￿la1 year - the completion of th¢ DragoDfiy Fields project for which a
si￿Lficant amount of fiu)ding had bcon obtained during 2023 to purchase tbe fields. This project involved CLEatiug and
developing 3 large ponds and a naturc trail for visitors to explor¢. A nature trail leaflet was iutyoduced. The proj¢ct was
c¢l¢brai¢d with a special ¢v¢nt in Novemb¢r whcrc around 500 trees were plant¢d in the area by some of the key fi￿derS
and members and childten who joined us on that day.
FIIYAiYCL4L REVIEW
FillancÉal positioll
The results for the financial year show an overall loss of £11,844 aftei depreciation of £16,332. The net current asset
position has increased from £255.691 to £2511,813.
STRUCTURE. GOVE1114ANCE AND MANAGEIIIENr
GoYernlDg document
Th¢ charity is controlled by its gov¢ming docum¢nL its Collstitutio￿ and constitutes a liDJit¢d company. limited by
guarantee, as der￿ed by the Companies Act 2006.
Page I

SA￿￿WIcH BAY BIRD OBSERVATORY TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ELWED 31 DECEMBER 2024
STRUCTURE, GOVERNANCE AND MAI¥AGEMENT
Organi5ational 5tructhre
There were 5 employees during 2024 with the assistant warden completing their contract at tbe end of Dec¢rnber.
voIEU]tcer assistant warden joined the team ill early 2025. The m￿rdell rnanages the day-to-day acttvities of the trust,
working with the Chair and trll5tecs wtheT¢ necessary. The Imtees aTMI the Wdrden meet each monih for Council
meetings. Committces ar¢ also in placc to maozg¢ regular activities of the Trust reportitkg back to the Coimcil meeting
each month. These conimittees involve trnstees and some other Voll￿teerS. We ask m¢mbers to join the eomrDittees as
they w511 bave Yaluable skitls to 5UPPOrt tbe various trtLSt activitie5.
Under the Constitution, a third of the trustees each year tllust offer themselves for re-election at each knual General
Meeting ("AGM"l of the Ttwt. For 2024, this will be 5 tNstees who will need to be r¢<lecied at the AGM. The AGM
for the financial year 2024 will take place on 8th Julle 2025. Ai tbe same tijne. new trnst¢es who joined the Council
during 2024 and up to the date of the AGM. Jnust be ratified at the AGM.
REFERENCE AND ADMINISTRATTrI DETAILS
Registered Company number
CE028122 (England and Wales)
Registered Charlty Dumber
1197743
Regi5t¢red office
Sandwich Bay Bird Observatory Trnst
Guilfoid Rd
Sandwich Bay
Sandwich
CT13 9PF
Trustses
Dr P A Worrall (resigned 2011212024)
Mr E Hood
Mr R Thompson
Mr R A Crombet-Beol¢ns
Mrs A W¢aving
Mr P Poole
MrsJPAJupe
Mr RA Rackliffe
MrMJWitty
Mrs E K Draper (appointed 11912024)
Mrs S Hunter
Mr l A Searle (appointed 311512024)
Mr G T E Stewart (appointed 11112025)
Mr G de Rose
Mr l Ma¢¢y
Mr R Kinzler (appointed 101412025}
Mr l Hunter (oppoint¢d Chair 8nll024)
IndepeBdent Examiner
Spurling Cannon
Chartered Certified Accountant5
424 Margat¢ Road
Westwood
Ralljsgaie
Kent
CT12 6SJ
Approved by order of the board of trustees OD ....
.1.7...J..41.. ..2u2r.
and signed on its behalf by..
Page 2

SANDWtCH BAY BIRD OBSERVATORY TRUST
REPORT OF THE TRUSTEES
FOR THE YLAR ENDED 31 DECEMBER 2024
Trustec
Page 3

INDEPENDENT EXAMINER'S REPORT TO TItE TRUSTEES OF
SAMlWtCH BAY BIRD OBSERVATORY TRUST
IndepeDdenÉ examiner's report to the trustees of SaDdM4ch Bay Btrd Observatory Trust ('the Company,)
I report to the charity trustecs on rny examination of the aecollllt$ of the Company for the year C[￿ed 31 De¢ember 2024.
Re5ponsibiillles and bas15 of report
As the eharitys trustees of th¢ Company (and also its directors for the purposc5 of company law} you ar¢ respoosible for
Ihc prcparation of the accounts in accordance with tbe requirem¢llts of the Compallies Act 20061'th¢ 2006 ACVI.
Having satisfied myself that the accounts of tbe Company are not required to be audited under Part 16 of the 2006 Act
and are eligible for independent exaEt]I￿ati0ll, l Eeport in r¢spe¢t of my examination of your ebaritys accounts as carried
out under Section 145 of the Charities Act 2011 {'tbe 201 l Act'l. In earryillg out my ¢xaminatiOJL I have follow¢d th¢
Directions given by the Charity CornmissioTh under Section 145{5) (b) of the 2011 A¢1.
Independent examlTAer's statement
I have completcd my examination. l eonfm that no rllatters hav¢ corne to my attention in connection ￿7th the
examination giving m¢ cause to believe..
a¢counting r¢cords wer¢ not kept ill respect of the Company as rcquir¢d by Section 386 of the 2006 Act; or
tILe accounts do not accord with those records. or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any
reqiiiretnent that the accounts give a trne and fair view which is not a matter considered as part of an independeni
examsnation,. or
the a¢counts hav¢ not been prepared in accoIdance with th¢ methods and prin¢iples of The StatetneTrt of
Recommended Practice for accounting and reporting by charities {applieable to charities preparing th¢ir ac¢ounrs
in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021).
L have no eoncerns and bave come across no oth¢r matters in connection with th¢ examination to which attelliioll should
b¢ drawn this report in order to enable a proper ￿t￿erstandillg of the accounts to be reached.
Sophie Grallt FCCA
Spurling Canllon
Chanered Cerrifi¢d Accowitant5
424 Margate Road
Westwood
RaTDsgate
Ketjt
CT12 6SJ
Date..
qL)Ir
Page 4

SANDWICH BAY BIRD OBSERVATORY TRUST
STATEMETr¥f OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
Unrestricted
fund
2023
Total
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
85,246
123,126
Oth¢r tradillg activities
Investmcnt income
45,906
35,447
47,799
33,331
Total
166.599
204.256
EXPENDITURE ON
R&isillg fill￿5
16,279
14.919
Cbarltmble a¢tAvitle$
General
162,164
118.919
Tfytal
178,443
133.838
NkT INCOMEI(EXPENDITURE)
(11,844)
70.418
RECONCILIATION OF FUNDS
Total fillhds brought forward
1,037,274
966,856
TOTAL FUNDS CARRIED FORWARD
1,025,430
1,037,274
The Thotss forni part of these finallciil staternents
Page 5

SATr4DITrJCH BAY BIRD OBSERVATORY TRUST
BALANCE SHEET
31 DECEMBER 2024
21124
Unrestrficted
fund
2023
Total
fi￿dS
Note$
FIXED ASSETS
Tangible assets
766,617
781.583
CURRENT ASSETS
Stocks
Debtors
Cash at bank
3,000
2,213
2911,288
2,500
2.132
273,995
295,501
278,627
CREDrroRS
Amounts falling due witbin one year
(36,688)
(22,9361
NET CURRENT ASSETS
258,813
255,691
TOTAL ASSETS LESS CURREEfr
LIABILITIES
1,025,4Jll
1,037,274
NET ASSETS
1,025,430
1.037,274
FUNDS
Unrestricted fi￿dS
10
1,02S,4311
1,037,274
TOTAL FUNDS
1,025,4311
1,037,274
The cbaritabl¢ ¢ompany is entitled to exemption from audit under S¢¢tion 477 of the compani￿ Act 2006 for the year
ended 31 December 2024.
Th¢ mcmbers have not required the company to obrain an audit of its finan¢ial stat¢m¢nts for the year ended
31 Deccmber 2024 in #c¢ordanee with Section 476 of the Companies Act 2006.
The trustees acknowledge rheir r¢spoMsibiliti¢s for
(a}
eThsuring that the charitable company keeps accowjting records tbat compty v4ith Section5 386 and 387 of thc
Companies Act 2006 and
preparing financial statements which give a and fair view of th¢ statc of affairs of thc charitabl¢ company as
at the end of each financi31 ycar alld of its sitrpliis or deficii for each financial year in accordance wÈth the
Tequir¢Iii¢Iits of Sections 394 and 395 and which otherwise comply ibe requirements of the Compani¢s Act
2006 relating to fllJaThcial stat¢m¢nts, so far as applicable to the charitable compally.
(b)
The t￿te$ form part of these financial %tateTnents
Page 6
eontinu¢d...

SAF4DWICH BAY BIRD OBSERVATORY TRUST
BALANCE SHEET- contillued
31 DECEMBER 2024
Th¢sc f￿¢>al statrnrnts have be¢n piepared in accordance with the provisions applicable to obaritable compaoies
subject to the small companies regin￿.
The financial statcrnents were approv￿ by the Board of Trust¢¢S 2nd authorised for Éssue
17 J LIJ! ...%￿.￿.... aud were siglled on its bchalf by:
on
Tnlstee
The notcs forni part of these fin&llcÉal staternents
Pag¢ 7

SANDWICH BAY BIRD OBSERVATORY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE ENDED 31 DECEMBER 2024
ACCOUNTING POLlCtES
Basis of preparlDg the financlal $taternetEts
The financial stat¢ment$ of the charitable company, which is a public benefit entity under FRS 102. havc bcen
prcpared in accordance with the Charities SORP {FRS 102) 'Accounting and Rcporting by Charitics.. Statement
of Recommended Praetiec applicable to charities preparing thcir accoullts in 8ccordancc with th¢ financial
ReportÉng Standard appli¢able in the UK and Repllblic of Irelalld (FRS 102) (effwtiv¢ l January 20191,.
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK aAd Republic of
Irel2lld' and the Companies Act 2006. Th¢ financial staten￿nts havc been prepared under the historical cost
coThv¢ntion.
ID¢otDe
All income is recognis¢d in the St2tement of Financial Activities once the eharity has ¢ntttlernellt to th¢ finds, it
is probable that the income will be received and th¢ amount catk b¢ measured reliably.
Expendfiture
Liabilities are reco￿lsed as expenditure a5 soon as there is a l¢gal or constructÈve obligation committing th¢
charity Èo that expendimre, it is probable that a trallsfcr of cconomic bcnefits will bc rcquired in settlement and
th¢ arnount of the obligation can be mcasured reliably. Expenditure is ￿cOUnted for on an aC¢n￿lS b￿lS and has
been classified under headings that aggreg2t¢ ttll Cost related io the category. Where cost$ e3nnot bc directly
attributed to particular headings they have been allocated ro activities on a basis constsient with the use of
resources.
Tanglble fixed 4S5etS
Depreciation is provid¢d at the following annual rates in order to write off each asset over its estin￿ted usefitl
life.
Stocks
Stocks are vaiued at tbe lower of cost and net realisable value, after making du¢ allowance for obsolete and slow
moving items.
T4A&tion
The charity is exempt from corporation tsx on its charitable activities.
Fund accounting
Unr¢5tricted fvnds can be used in accordance with th¢ charitable objectives at the discretion of the tr￿stee$.
R¢stricted fl￿dS can only b¢ US￿ for particular restricted purposes within th¢ objccts of th¢ charity. R¢strictions
ar15¢ when Specified by the (lonor or when fLll￿5 are ralsed for particular restricted purposes.
Further ¢xplan2tion of the nature and putpose of ea¢h fi￿a is illcluded in tbe notes to the financial statements.
OTHER TRADtNG ACTtvrrIES
2024
2023
Futmlraising events
Shop incon
SubscriptiODS
Solar pattel incom¢
Courses and education
Other income
4.203
8,597
22.334
3,976
5,493
1.303
4,832
11.287
24,475
4.720
2,485
45,906
47.799
Page 8
continu¢d...

SANDWICH BAY BIRD OBSERVATORY TRUST
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 DECEMBER 2024
INVESTMENT INCOME
21124
2023
Rents rc¢civcd
D¢posit account interest
27,145
8J02
19,259
14,072
35,447
33,331
NET INCOMEIIEXPENDITURE)
Net incomcl(CKpcllditure) is ststed after charging(crediting)'.
2024
2023
Deprecia(ion- owned assets
16J32
16,643
TRUSTEES, RIMUNE]L4Tiof4 Af+lD BE￿FITs
There were no In￿leeS, remunerdtion or other benefits for the year ended 31 Decemb¢r 2024 nor for tbe y¢2r
Cnded 31 Decemb¢r 2023.
Trustees, expeD5e5
TILere were no trnstees, expellses paid for th¢ year ej￿ed 31 Decclllber 2024 nor for the year ¢nded
3 1 D¢cember 2023.
TANGIBLE FIXED ASSETS
ImpTov¢m¢llL%
Fr¢¢hold
property
Plant and
hachinery
Computer
equipment
property
Totals
COST
At l January 2024
Additions
915,887
109,002
3J43
1,028,432
lJ66
lJ66
At 31 December 2024
915￿87
109,002
]￿43
lJ66
1,1129,798
DEPRECIATION
At l January 2024
Charge for year
195J67
8,515
49,932
6,868
1,550
498
246,849
16,332
451
At 31 DW¢ll￿¢r 2024
20J,882
56,80
2,048
451
263,181
NET BOOK VALUE
At 31 December 2024
712,1105
52,202
IA95
915
766,617
At 31 Decemb¢r 2023
720,520
59,070
1,993
781,583
Page 9
contitiued...

SANDWICH BAY BtRD OBSERVATORY TRUST
NOTES TO THE FINANCLIL sTATEl￿ENTs- continued
FOR THE YEAR ENDED 31 DECEiWBER 2024
STOCKS
2024
2023
Stocks
3,000
2.500
DEBTORS: AMOUNTS FALLtNG DUE wrrHIN ONE YEAR
2024
2023
VAT
Prepayments
705
1,508
1,856
276
2,213
2.132
CRED￿oRS. AMOUNTS FALLING DUE WITIIIN ONE ITAR
2024
2023
Trddc creditors
Social S￿￿Tity and other taxes
Other creditors
A¢¢n￿[S al￿ def¢rr¢d incorne
22
3,993
13,203
2.107
7,626
32,673
36,688
22,936
MOVEMENT tN FUNDS
N¢t
movemeni
in funds
Ai
31112124
At Iiir24
Unrestricted fund$
Gcneral fi￿d
1,037,274
(11.844)
1,025,430
TOTAL FUNDS
1.037274
(11,844)
1,1125.430
Net movement in fi￿d8, included in the above ate as follow5:
Incoming
resources
Res0[￿e$
expended
MOve[n￿
in fi￿d$
Unrestricted
Geneydl fund
166,599
(178,443)
(11,844)
TOTAL F17NDS
166599
(178,443)
(11.844)
Page 10
continued...

SANDWICH BAY BIRD OBSERVATORY TRUST
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 DECEIMBER 2024
io.
MOVEMETrff IN FUM)S- eolltlllued
Comparatlves for nkn1ven￿llt In funds
Net
movement
in funds
At
31112123
At 111123
UDTestrict¢d funds
G¢ncral fuThd
966,856
70,418
1.037,274
TOTAL FufiDS
966,856
70,418
1,037.274
Cornparative movelllellt in funds, included in th¢ abov¢ ar¢ as foliomo:
Incoming
resources
Resources
expcnd¢d
Movcment
in funds
Unrestricted funds
General fL]nd
204.256
(133,838}
70,418
TOTAL Fi￿s
204,256
(133,838)
70.418
A currellt year 12 months alld prior year k2 ￿onthS combined position is as followg..
Net
movement
in fi]n(L%
At
31112124
At 111123
Ullrestri¢ted
General fuThd
906.856
58,574
1,025,430
TOTAL FUNDS
966.856
58,574
1,025,430
A current year 12 rry)nths and prior year 12 months Con￿1n¢d ll¢t moverneut ill fijnds, included in the above arc
as follows..
Incoming
resources
Resources
¢xp¢lld¢d
Movement
Ullrestriete41
Geu¢ral fund
370.855
(312.2811
58.574
TOTAL Fuf4DS
370.855
(312,281)
58,574
Page 11
¢onti￿U¢d...

SANDWICH BAY BIRD OBSERVATORY TRUST
P40TES TO THE FINANCIAL STATEMENTS- ¢ontillued
FOR THE ￿AR EP4DED 31 DECEMBER 2024
ii.
RELATED PARTY DISCLOSURES
There w¢r¢ Jw related paty transactions for tbe year end¢d 31 D¢c¢mber 2024.
Page 12

SANDWICH BAY BIRD OBSERVATORY TRUST
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
tNCOME AND ENDOWMENTS
Donations alld legacles
Donations
Gift aid
Refres]]ments
fjrants
Clubs income
Surveys
Talks
Holiday and trips
Walks
38A82
6,175
736
20,056
2,824
3,240
4,565
6J30
2,438
21218
82,543
2,876
11.740
2,055
2,694
85,246
123.126
Other tradfing aetfivldes
Fundraising events
Shop income
Subscriptions
Solar pallel income
Courses and education
Other illCOnLe
4,203
8,597
22,334
3,976
5,493
1,303
4,832
11,287
24,475
4,720
2,485
45,906
47.799
Investment income
Rents received
Deposit account interest
27,145
8,302
19,259
14,072
35,447
33,331
Total incon￿￿8 resourees
166,599
204,256
EXPEP4DlTURE
Other tradiDg actisryties
Opening stock
Shop cxpcnditurc
Educational expenditure
Fllndraising expenditur¢
Activity expenditure
Closillg stock
2,5(M)
8,377
2,532
1,466
2,544
(2,500)
5,323
756
l.fA17
9,093
(3.1)IMI)
16,279
14,919
Ch&rffilxbl¢ a¢dvllle5
Wages
Rent and ratcs
Carried forward
73,772
2.419
76,191
57.640
3,186
60.826
This page does not fomi part of the statlttory financial staiernents
Page IJ

SAP4DWICH BAY BIRD OBSERVATORY TRUST
DETAILED STATEMENT OF FINANCIAL ACTtvrriES
FOR THE IIAR ENDED 31 DECEMBER 2024
2024
2023
Cbaritable aetisryties
BIought forward
Licences and illsuranee
Light and heat
Telepbone
Printit]g, postage & stationery
Advertising
Repairs and renewals
Conservation vehicle costs
Waste collection
IT and inteTnet
Sundry expenses
Subscriptions
Lone wtsrking equipmellt rental
Cleaning
Refreshments
70.191
0.231
21,733
412
2,997
155
22,799
1,013
1,277
2,938
339
123
544
1,458
669
60.826
5,464
2,251
1,099
2,263
61
11.697
1.584
1,570
2,007
35
138,879
88,857
Support costs
Finance
BaDk eharges
HMRC late payneJLt interest
Freehold property
Improvements to property
Plani and machinery
Computer equipm¢nt
1,278
1,233
8,515
6,868
498
451
1,499
8.513
7,466
664
18,843
18,142
Governance costs
Accountsncy and bookkeeper
Legal fees
2,083
2,359
1,748
10,172
4,442
11,920
Totsl resources expcnded
178,443
133.838
Net (¢xpendI￿reYlDeorne
(11.844)
70,418
This page does not forni part of the statutory flnancial statetnents
Page 14