REGISI'ERED COI¥IPAI¥Y NUMBER.. CE•28122 ￿￿#18nd Th'alos)
REGisfERED CHARITY NUMBER.. 1197743
REpoirr OFTHF TRUSTEES AND
UTr4AUDITED FINANCIAL sfATEMENTS
FOR YEAR ENDED 31 DECEMBER 2025
FOR
&4NDWICH BAY BIRD OBSERVATORY TRusr
SpuTlino Cannou
Clthrtud Certified Accollnlants
424 Nqatg3tE Road
rcstWO(NJ
r12&SJ

SANDWICH BAY BIRD O&SERVATORY TRUST
FOR THE ITrAR F..NDFJ) 31 DECEYBER 2025
Page
Report of the Tru5tee5
Independent Examiner's Report
State4ll¢llt of Yllwi¢ixl Artivitl¢s
aJar4¢e Sheet
Notes to the F1Danda1Stste￿ts
8 to 13
Detailed Attivltiex
14 15

SANDWICH BAY BIRD OBSERVATORY TRUST
REPORT OF TEE TRUSTEES
FOR THE YEAR ETr4DED 31 DECEMBER 2025
Th¢ In￿￿¢S P￿Sent th¢ir report ￿ the fEt￿￿121 s￿Mellts of th¢ clwity for thc srar cnded 31 2024. The
tn￿ccS bavc adoptcd thc provisions of Accoontitlg and Kwrting by Clwitics.. state￿￿t of R¢¢oJnllxend¢d Prdctice
41plicablE lo chatities pr¢win8 their occounts ill R'Èth the Finamcial R¢pNrtno Srandard wlicablc in tbc
UK snd Repth]ie of I[ela￿d (FRS 102) {effective l Januarj. 20191.
Objectlves olld alms
The objectii'e of the Trust is to iecort study aDd th¢ ¢onservthu olwildbirts tt￿]
other fauna and flora of Sandwicb Bay. KeDL and its surroutiding ar￿ by raising amor¢E￿￿$ thr4)ugh the prnkygion of
inforMat￿n and advice. providin8 OPPOrtthJities for thjdy. trai]ung ajjd rrtCaTtl4' supplying ac¢omuMthtion for
persons ￿l$hIng ro illcre￿ IheirkrK)wled8e of the th¢ Trt￿l will ad￿￿¢ the educatiou of the public.
Fwtbern￿re, the TDJSt will thise on ￿￿1￿-[elateIE issues to auttb)rities and OEgawsatiOllS Thithitl (be local co￿1￿U￿1ty
in ord¢r to thlfil its objectivas.
Slgnificallt aelivitstS
The TThTr5t keeps daily records of the birds, butterf]ie4 uM)dLS and thagnDflies of the arta Jn wbich it opcrntC3. R¢wrd5
Ilaied by tbe Trust are passed on fo vatious national trf)dies Trspo]￿1l1e for the different eleD￿ts r¢l81ing to tlord glld
fau]]a. The Trust Produ￿ an 2tkThual F¢[￿rt of I1￿C records which is distri1￿ted to all n%mber$ and is availabl¢ to
pwc])ase by the pubti¢.
The TtU5t Eand aro*]nd tbe field eentre, along with some land whith is Tcijtcd This Ja￿d includes several ￿t￿re
rE%Fves and a s¢r2p¢ bird ]ll"des. niosi of the ar¢a king openl}. acce5s17)le io the public. It akn contillues to Tr
a ccntre tor the trairtinÈ of bird r￿gtss witb all ring¢n trai￿￿ and rewued with the British Trust foi Ornithology.
Roolls at the field CeDtre coDtiEkue to be available to to stzv fora visit to the Tknet¢ ar¢ atso mt¢ttng rooms to
hllf 3tyd a small shop on si*.
During the year to the end of DecernE¢r 202), the TrtE5t CaTricd out differ¢llt cvcnts alld oatvitics for btsth adults and
childrtn. Thcsc ittclllded taik5, tnp& Ic¢tw. day evEnts thell￿s, a bird ￿lEration day.
aEkd a Christn￿ f￿. The education worked with children duting the yeaE.. actiYiti¢5 iUCTeasiug in the later part of
the year - sotnt aciivitics were specific&lly arranged ￿ home sdtooled Clllldret¥ with ottw activities arranged io
intr0dL￿¢ develop ch]Ith￿'S un(krs&￿11ts8 of thc cnyirontncat and being Outdtyxs filldwg birds, a￿d other
flora alld fauna.
We were $uc¢essfyl ill obtaillittg a 3 Itar w to eornillue ￿ support our iEpottant thtattoo attivitiffj as w¢ll as
obtatnillg a granl enabl￿ us to purch¥se ucw fjllniD2fE fi)r th¢ fi¢M ¢aLtr¢ ]Jas t)Hde a Si￿£r￿t conknTrJution to
improving the facsliiies awaijabl
Flllanelxl posltio
Th¢ T¢sults for the financi8E year show an oYeEaAI loss of £13.745. after depre¢Rattott of £15,569. The nei CUrr￿t wet
posilivu bas ]ncreased from £258.813 to £259248.
STRucfuRE. GOVETLNANCE LYD MknAGEMENr
Goverthg docume]rt
The chan.ty is a Charitsblc ￿￿0[[￿>￿ted OFganiWiOll {CIO) governed by its constitt]tiorÉ and ttgistered with the Cbarily
Con)rti￿S1O1LThe CIO is an illcorpoTated legal f¢)mi for ebarilics the Chan'tie$ Ad 2011 8Thd is nof a company
Page I

SANDWICH BAY BIRD OBSERVA'foRY TRUST
IIEPORT OF THE TRUSTE
FOR THE YEAR KNDED 31 DECEhlBER 2025
Ortsanisational stnxturt
There were 4 eowloyees during 2(125. In &Miiioffj a votUEhteer 8SSi5tant warden joijked us for thE fvll year. alons
with a volunt¢er inlcrn wbo joined us in Scpt¢LDber. The waEden rtMDagc5 the daY40-dA￿ activtties of the working
i¥ith IILE Chair and tr￿Ste¢s %here re￿557ry. The I￿AsleeS and tr£ Warde￿ edch month foi Coullcil ￿￿et￿.
Cotwuittce5 are 2Jso ill plac¢ to managc regular actiwties of the T￿trepOl￿ng back to the Cov￿c]I n￿&ttE each monttL
Thcsc co]LtDiÈiees iovolvc Én&stees SOElle otkr &'ohuktcer5. Wc ask mEKnlxtS kn join the committees as they will have
valuable skills to supportthe various *ifyrytie&
Undcr tkn CoDsEitytlo￿ a third of the ￿￿tte$ each year nmjst offa (hemselves for re-eledion aL ea¢h G¢twxl
McetÈng I'AGM") of th¢ 'fr￿sl "Ilc AGM for th¢ fil]8￿￿1 year 2025 will take place 14th June 2026. For 2025.
ere will be 5 tr￿le¢S wbo will tK¢d to bc re-electtsi at thi5 AGM. Ai the 5atlle tiJn¢. ally tntstces appoittttd since
the previous AGLI would needio be ￿lfied atthe June AG
REFERENCE AND ADMINISTRATIVE DrfAILS
Registered con4>￿ Dwmber
CE028122 {Ell8tattd and Waksl
Registered Charity number
1197743
Reglstered office
S2rtdwich Bay B￿￿ Ob5ervatoryTn
Gwlfurd Rd
Sandwich Bay
sand￿Ch
CT13 9PF
Tr•sttts
Mr E Hood
Mr R TE￿>1￿$0￿
Mr R A Croffjbd.BeokJLS {resiglled 1718fth25)
Mrs Aweaviag (ECS1￿ 2919120251
Mr l Hunter
Mr P Pook
Mrs J P A Jup¢ (r¢sigtLed 31112r2025)
Mr R A Rackliffe
MrMJWity
Mrs E K Draper
r l A Scarle
Mr G T E Stewart (appointed 11112025)
MrG de Ros¢
Mrl Macey
Mr R Kittzlcr [a￿￿1n¢t4 1014r2025)
Ms S HuotEr
tndepeTrde4t Eiaminer
Spurling CatsnorL
424 MaEgar¢ Road
Wcstwo&l
Ramsga
Ketst
cr12 6SJ
1£
Approved byorder of the board of trustees on............_...............................
awl OJJ its behalfby.
Pa8B2

SANDWICH BAY BIRD OBS￿RvATORy TRUST
REpoirr OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEKBER 2•25
Mr J Hunter- Truste
Page 3

INDEPEYDENT EXAhllNER'S REPORT TO THE TRUSTEES OF
SAhl)WICH BAY BIRD OBSERVATORY TRUST
Jnd¢pend¢nt e12mlner'5 report to the trnstees of Sandwich B*y Bird Observatorv lrnst I'the Company'l
l ttport to th¢ Ch￿lty tnts¢tts ou my examin￿Oll of the accouats of tbe Cou¥allyfoi th¢ year ¢nded 3 E DeccTDbei 2025.
Responsibllitt¢s altd bas75 of re￿rt
As Ihc charity's tsu5tCC5 of th6 Cojllp8ny (athl alw its directors for the putposes of eott4)2ny you are re4)oDsible for
the preparation of the acc4M]nts io a¢￿Idance￿1th the wiremthts of the Comp&nÉ&4 Act 2006 ftlK 2006 Acti.
HaYstt8 52ti5fied miself that the accouDts of thr Compally are not r￿￿￿ed to k audittsj uThl¢r Part 16 of thc 2006 .4ct
atsd a￿ e]igiTrle for intyndcnt &xaminatior4 1 report in ￿Spect of my eXami￿tion of vour chaTity"'5 account$ 2$ Qtried
out under Section 145 (rf the Ch&ities Act 2011 {the ?01 l Acv). In carryiug out mv cxamination I havE followed th¢
DirectioJJs given by the (hrity coED[th￿i0ll under Se£tioty 145(5) (b) ofthe 2011 ACL
IndcpeMdellt ￿lIn1&er'S 5tateJlleMt
I have corylet¢d tny examination. I coDfirrn that m8tters bave CODE to my atrelltion iti IVEuKciion the
examination ￿ving io belie￿.
countitigrccords wet¢ notkcpt of tbecO))¥)atty￿ rwiired bykniou 386 of the 2006 Act.. or
Ihe Accoullls do llol accord thi)5e recnrds.. or
the a¢¢ouDts do rtoi ¢o]nply the accouthting reqUir￿ts of Sttuon 396 of th¢ 2006 Act other thaB atty
requiFets)enl tIM¢ ts at(x)unts ￿Ye a and fairvtcw which is t￿t a matier ¢oJJsidtzed as part of an ind¢ttsd¢nt
examinati￿ or
thc accounts have ￿t b￿ PT¢par¢d ITh accord￿ with the nwhods ar￿ principles of the Ststetnent of
Kecollhmended P￿tle¢ for2ttountiDg 8t￿ se￿rtiE}E bv chaTtti&% [apJklicahle to Chariti￿ prepartllg rhcir accowus
accordance with the Financiat R¢w)ning Stsndard applicable UK and Rcpublic of Irela[￿ (FRS J0211.
I hav¢ no cOll¢￿￿S and ha￿ cott* acro￿ no other matters ill COllTLecti¢)n with the examttiaiion to which att¢Dtioo thould
Ix in this Teport ift order to cnablc a propu ￿￿crstanding of thc accou￿ to be ieAcbed.
Sophke GrdlltFCCA
Spor1LE￿ Cawion
Cbarttred C¢T¢ified Awountarts
424 MaEJt6 Road
Kenl
cr12 6SJ
oqloil 20Zb
Page 4

SAI¥DWICH BAY BIRD OKSERIXATORY TRUST
FOR THF. YF.AR EYDED 31 DF££MBER 2024
21125
Unrestii¢ted
fvDd
2024
Total
fijnds
ot¢s
INC￿mE AND gNDOWMENfS FROM
Donati0SJs ￿ legacies
82,052
85246
Other tradi]ke atti%iti<%
Investment iticon
50,891
32,795
45,906
35.447
Totsl
165,738
160,599
EXPENDITURE OY
Rai$iug fituds
23J26
16.279
Cbaritable a£ttvities
Generdl
156.157
162.164
T•t¥l
1751.483
178.443
r4ET JNCOMEJ(EXPENDrruRE)
(13.74S)
(11.8441
RECONCILIATION OF FUNDS
Totsl fi]nds brought fornryrd
1,02&430
1.037,274
TOTAL FUF4DS CARRIED FORWARD
1.011.685
1.025.430
Pa8e 5

SANDWTCH BAY BIRD 0￿ERVATORy TRusr
31 DECEMBER21J25
Z025
UDr¢5ts*t¢d
2024
Totsl
FIXED ASSETS
TaD8ibLe a$sets
752.437
766,617
CURREKf A&8ETS
Swcks
Deb￿r$
C2sh ai bank and in hand
3.1116
1Si95
29D.927
3,000
2.213
290,988
3￿338
295.501
CREDITORS
10
(50:0gJ)
(36,6881
NET CURRENT ASSEIS
259248
258,813
TOTAL ASSETS LESS CURRENT
LIABILITEES
1,011,685
1.025,430
NET ASSETS
1.(111,605
1,025,430
V￿estrIcted filljds
1.011,685
1,025,430
TOTAL FUf4DS
1,011,685
1,025.430
The charitahlc company is cntitied to cxernpti￿ from a)￿1t 477 of the Cotllpanies A¢t 2006 for th¢ year
¢udd 31 Dece]wber 2025.
The ll￿mbers have rmjt requwtyj tir ¢ollyDy to obtr1￿ au&t of its fuwKia] st#tot￿ for the year ended
311)ecember 2025 irlaccordw with Sectioa476 of the Coryallics Act2006.
The tru￿￿¢5 acknowle￿￿¢ their respollsibiiiii¢s for
(L)
cAsurittg that thc c1￿1[able eonw krtps ￿0￿￿tt￿g that coojpty with SectioDs 386 and 387 of thc
Con)p2iw Act2(KkS aJ¥l
prepariDg filjar￿1aI statements whtch gAve a ard fajr viewof the st* of alTai¥s of thr ¢harttable comp2ny as
2t thc <]kl of each fmallcial Jrar and of its surplus or thfi¢J"t for each financial y¢w in acco￿2D¢e with the
rcquirernellts of Sections 394 and 395 which othen¥ise ￿MplY wryth th¢ requir6llJeTLts of th¢ Compatiics Act
2000 rcJatsDg to so applicable ￿ the clwiuble wnwatty.
(b)
tontitiued...

SAhTJI*ICH BAY BIRD 0￿ERVATORy TRUST
BALANCE SHEft. Continued
31 DEC.EMBF.R 2025
Thcsc financial ststcmcots h&Ye beett prepareAI iti *cordw wkth PmViSiODS &ppli¢ablc to ¢hsritsbl¢ ¢onJpalliL
bjrct to the srL311 toruparLie5 tegime.
Tr rJ]W￿£1I siat¢WKDts wtre 3ppD)v¢d bv Boanj of TnL%tees and authofi5ed for on
Mr l Fluntcr- Tn]s￿¢
Pasc 7

SANDWICH BAY BIRD OBSERVATORY TRUST
FIOTES TO TEE FINAE4CIAL ST.QrnIENrs
FOR TrTAR ENDED JI DECEMBER 21125
ACCOUNTtNG POLlCtFS
Basis of preparing the fllmlliial statements
The f￿anCI￿ 5tate]ll¢]￿ of the charitable coll4)atty, whtch is a public br￿fil ettljty iirHle¥ FRS 102. have been
preplffd io accordaoce the ChaFilie$ SORP (FRS 1021 'A¢¢0￿￿￿ ar¥J R¢portttig by Chariiies: StsEment
of RecolluDBnded Practicc appli¢able to chariti&s preparintt t￿tr accounts in attordance with the FiDauckal
Reporting Stsndard applicAble the UK and Repub]ic of IRland (FRS I021 (effeaive l 20191,,
rinancial Rcponing Standard 102 Tr Fillall¢ia] Rcrrf)rting standa￿ applicabk ID the UK aDd RcpubiÉc of
Lreland, and the Coryajies Act 20&5. The stat¢nthts haye beak pryated the h[slori￿1 cost
conTrElltio
ID£orne
A]1 itttoEtt is re¢oEDtsed ID the Statetnthi of FinatKial Activities orte the c￿￿tity has cntitlcmcnt to thc fusth, it
is pmbable thatthe Mll ￿ Teceivcd aDd the C3n be rKa5LwEdrdÉably.
ExpeudiiurÈ
Liabilities are Trcognis&l a% CXErndTttue as soon as there is a leg21 or constructive obligdtion eomTs]itting tILe
camrity to that exwdithre, It is Prchable that 3 traTLrfts of eCO￿>￿IC bellefjts will bc rcquiFed in settlement atkd
tbe amount of the obligxtion ¢aJJ be mea￿￿ rcliablv. Expenditure is aCcoW￿E<l (or on aD ac¢tU2]s basis atsd ha5
bctrt classitied UD(kr.leadi￿gs that agg[C￿tC all cosi r¢iatcd to the ¢at¢gory. Where costs ¢auoot be directly
attnbuted to particular headitigs have becu to aL*ivalie5 OD x basis Co￿$1ste2)t tb¢ use of
TaRhgible fixed assd
T>4>rcciatian is provi&d at the folk)wJn8 aTrnuai rnt¢s ill orthx to Trrite tsff ¢a¢b &%set ov¢r its ¢stiwated usefvl
]ife.
Freehold prowty
Improvemerlts to properfy
Stt#2rbt litte oycr 15 ye￿5
250/0 on reducing bolao¢c
33•/• Otktcthi¢iDgbalance
Cotllputei rquip]M
Stocks
Stock5 vah*d at the lowrr of cosi aod ￿t￿41]S￿bie valu4 afttt ￿killg thk¢ allthwdttce for ob501¢te and Slow
T￿lI10n
Th¢ chaTity is ¢xemrrt from corpoiatsou Tax ott its clwitsblc activitie5.
Fund 2ta¥unting
Utsrestricled Sjnth l￿bE U5al ￿ ￿￿darKe￿It￿ the charitsble (*tjeLtives at discretion of the tr￿tEe$.
R￿tricted fu￿15 Can o]Jly be used for partia]larrcstricted pwposes within the obj¢¢ts of the cTr￿rIty. R¢stri¢tions
3r1* when specifiedbyth¢ donoror wh￿￿ fullds are rais&l forparticvlat restricta pU￿￿e$.
Fther expl#D)tiTrkof the Datute at¥1 pw ofexb fvJ¥J is inthc ncit¢s to the finaD¢i41 sratements.
ge8

&4r4DWICH BAY BIRD 0￿ERVATORy TRLISt
'OTES TO THE FINA￿CL￿L STATEIIEliTS. tollttllued
FOR TIIE TrTAR ENDED 31 DF.CF.hfBER 2025
(YfH£R TRADINGACTIVITILS
2025
2024
&707
11.41Y
22,914
3WO
3,952
4,203
8.597
22.334
3.976
5.493
1,303
Shop incom
So]2r pallel itt¢on
urs¢s alld eth*ion
Other iticome
511,891
45.SYJ6
vEsT￿EN[ ￿ComE
2025
2024
Rellts Tr¢eived
DepDsit ¥coullt illterest
HMRC in*rest
25,922
6.459
414
27,14)
8.30?
32,795
35.447
Nrf ￿COmE1(￿lPEhi1rrLThE1
N¢t 1n¢onwl¢x￿WaItrlle1 N8 sotrd afier¢Jwgi]Jg/(¢EedÉtiDg):
2025
2024
Depte¢iation- 07￿ assets
15.569
16.332
TRUSTEES, REhlL74ERATION BEhT" FITS
There were no trusm. rejR)U￿1￿Trn or other bejkfits for the year ended 31 Detttthcr 2025 nor for th¢ yeRr
ended 31 D￿ember 2024.
Truste¢s' expeDS¢$
During t1￿ year, £3,122.42 (2024.. £KIl} was ￿]Mbu￿¢6 to 10 tsILgtxs in resr*rt of out-of-pock&
incuzrcd vtholly and excI￿r%￿lY in the fithratre of the CbaTitys activjties.
The £xpenses Teijllburwl related to ittnis swh as tsavel. prijtsog and statioiieo, cIcaDi￿ AGM and event
expenses, acconJmodatiO￿ tr eoA5 a￿d ￿freshments.
Page 9
conunue(L..

SANDWICH BAI. BIRD 0￿ERVAToRy TRUST
POR TifE YEAR ENDED 3] DECEMBER 2825
STAFF COSIS
The averdge ronihty employees thThg the as follow
2025
2024
Staff wages
Nv exupby¢e5 le￿IVed ¢ruDlullMts in exce55 or£&):cw.
TANGJBI.F. FtXF.D ASSRTS
FrtccbDld
prO￿Y
to
Plat￿ and
Cotwuter
pro￿ Djachioery cquÉpnwt
Tota]s
COST
At l January 2ty25
Additioos
915
109.IMb2
lJ66
lJ89
1,029,798
J,389
At 31 Decenjber 2025
915A
I(P).{￿2
3A43
4755
IW31.187
DEPRECt.4TION
At l JalliAt>" 2025
Charge for sear
203N2
8J98
451
760
2(O,181
15,569
037
374
A£ 31 Dcccllts 2￿25
?1228•
61837
4422
iJii
278.7
NET BOOKVALIIE
At 31 Decetrl)er 2025
703.607
46.165
lJ44
752,437
AI 31 DMrkn2024
712,(K15
52,202
1,495
915
766.617
STOCKS
2025
2024
Sio¢ks
3,016
3,000
DEBTORS: AMOUN73 FALLING DLE wrrHIN ON8 YEAR
2025
2024
Trade debÈors
VAT
729
705
1.508
Pr4>aymts]ts
15J95
2.213
Pag¢ 10
¢onJinu¢d...

SANDWJCll BAY BtRD OWRVATt)R? IRILST
P40TES TO THE FIN￿7￿(LiL STATEI¥IEIYTS- coEttillu¢d
FOR TEE YFAR EB41)ED 31 DECEMBER 2•25
CRF.DITORS: AMC)UNTS FALLING Duz N*rrHIN ONE YEAR
2025
2024
Trnde cral(wrs
Social WlTfiry atKi other tsx¢s
VAT
1.214
1014
46.986
75
3,W3
32,673
50,0
36,688
11. MOVEMENr Iri FttNDS
N¢t
At
31112r25
At Iiir2£
in
Ullrestricrtd fund$
General fijttd
1,025,430
(13,745}
1,1111,685
TOTAL FUNDS
I,Q25,430
(13.7451
1,011,685
Net m()Ve￿￿t in fiu¥Js. iocluckd itt th above att a5 folloms:
Resotjrc
Movetnent
ID fL￿d5
Unrestricted fwKIs
General fits
164738
(179,483)
(13,745)
TOTAL FLThT)S
165,738
(179.483)
(13,7451
CornpArxtfves for fullds
Net
At
31112124
Al lil.Q4
Uuresrrfj¢t¢d fullds
1.037.274
(11.844}
1.025.430
TOTAL FLTr4TrS
1.037274
111,8441
1,025,430
Pag¢ll

SANDITrICH BAY BIIU) 0￿RVAToRy TRUST
NOIES TO THE FJIIANCLIL STATEIJENfS. colltsnlled
FOR THE YEARENDED JI DECEMBER 2025
li.
MOVEMETrfT ITr4 Ftrp4DS- continw¢d
CollLpaTatiNt n¢t movcDxntinfiDJ4 in¢lThJ¢d abtsvc ￿¢ as follov*7".
exp¢t¥dcd
ill [LI￿d5
UtsresttA¢ted tsnds
(knerai fund
16fi599
(178.4431
111,844}
166599
(178,443)
(11.844)
A culrcntycar l? nK>llttLq and prioryear 12 eombiLwlpositioll i5as follows..
Net
MoNco￿nt
Al
3V12r25
At l/lQ4
Ullre5tricted fi￿d$
General tund
1.037274
(2£5891
1.011.685
TOI'AL Tr'LWJ)S
1.037.274
(L4.5891
1,011,685
A CUTF¢rt ￿ar 12 atsIprI(￿ year 12 Jwoths combirtd rKt io hmds. ErKI￿deA in the above are
as follows..
Rc50ur¢es ￿0￿rA￿t
expend￿ in funds
Unre51ri¢t*J frnlts
(icll¢rnl fillkd
332J37
{357:9261
(25,589)
TOTAL FLTNDS
332J37
(i57.9261
(25,589)
12. RILATED PARTY DISCLOSURES
Page 12

SANDWqCH BAY BJRD OBSERVATORY TRLST
NOTES TO ThE FINANCIAL sT.4TEh1E￿5. ￿￿till￿ed
FOR THE YLIR ENDED 31 DECEhlBER 21125
13.
Gift aid c]aims Inr 2022. 2023 ard part of 2024 hayc bccD iDclud(xi in th¢ accounts. The Clain￿ weff submitted
to HMRC after th¢ vear eod. GÈft 2id rePayn￿llts for %)22 2023 were Rceiv￿1 iti M8rth 2026 a￿] 2024 was
r¢￿1yrd in April 2026. In¢lwEi4g HMRC Inte￿SL
DETAILS OF GENERAL FtPlD
The General Fund repre5enrs UDre#ricted available io t¢ applÉed at the diseEetion of the twstees The
balancc includes both liquid rc5ouT￿ and anMIunTS iuv¢strd ill fjxcd ￿sets fi￿the￿ of the clwitjls
objectivTs.
Page 13

&4Y BIRD OBSERVATORY TR￿r
FOR ENDED 31 DECEMBER 2025
20
2024
1Tr4COME AND V4DOWMEN15
Donations I￿at￿¢S
DoDaLions
Gift aid
Refff%hmetJts
G￿llts
2(X> club incomB
Sutveys
Talks
Huliday ￿ trip&
Walks
ExpIorttS
Ringng a¢rivities
Sch(x)l and groTy visits
7A37
5,188
376
30A(
2*81
11,2511
5J79
12388
4512
564
1,683
1,490
38,882
6,175
736
20.056
-824
3,24Q
4,565
6_130
2,438
82052
85,246
Other trading adiTrltl(s
FTr]ndtaisitkg evetsts
Shop itKome
%ul)scriptiorL
Solar pa￿1 iDCOEllC
CtsuTh¢5 al￿ ¢du¢atio
8.71n
IIA17
22914
3&16
3952
4.203
8.597
22.334
3,976
5.493
1,303
50WJi
45.906
InV￿tment incoll
Rellis received
Deposil 2¢count
HMRC inltre8t
25922
6,459
414
27,145
8,302
32,795
35,447
I'0ts1 incothg resources
165,738
166,599
O¢h¢r troding 2divi(ies
Opening stock
Shop eXt￿lts￿e
3,0
31
1.298
832
14.681
(3.0161
2,500
5,323
756
1.607
9,093
(3,0001
Futhlr2tsir&8 fApenditu
AGtivity exp¢t￿ltUre
Cf05ill8 Stock
Z3J26
16279
This page doLs wt fonnpart ()fthE ststuw 6Dwial $￿ten￿ts
Page 14

SANDMCH BAY BlliD OBSERVATORY TRusr
FOR TFE YEAR EP4DED 31 DECEMBER 2025
2025
2024
Other ir2dLug 4ctivitks
Chaiitable Xllvitles
Wd8¢S
R¢nt and rates
lJÈccnc&$ 2nd insurat)te
Light and heat
Telephone and broadband
PrintiD£. postsge & ststiottery
Advertl51ti
RepaiJ¥ and
Conservation vehicl¢ costs
Waste collwtion
IT 2nd iDternet
69,063
4,437
6,122
11,260
1,027
2,623
2,330
18,002
149
1.120
2,105
140
368
404
1,676
339
975
462
3,943
1,476
2,038
2,466
1,440
1,119
73.772
2,419
6.231
21.733
412
1997
155
22.799
L.013
1.277
1938
339
123
Subsctiptions
tA)ne Tr*Drkillg eq￿lP1￿ ffDtsI
Clealling
Refresh[￿entS
Stsff trairrirtg a￿1 tOE]fereoce5
1,458
669
PPA
Volunteers
AccOEtll￿a8tioll
HEstorical correctiolls
PinBill8 expelldinjre
200 club priz¢s
Nort atttibutrable VAT
135.1184
138,879
Support tosts
InaDce
Bankntranwtiottal f¢&5
HfvIRC lats payumt iutercsl
Freehold property
InJprovenLentS io PEopeTty"
Plalli and ￿K￿r￿L￿try
Cotnputtr eqUip￿￿￿t
1,278
1,233
8.515
6,868
498
451
8,398
6,037
374.
760
17.053
18.843
GoTrernance costs
Accountallcy attd bookkew
le￿ fres
3.655
3ft5
2.083
2,359
4,020
4,442
179.483
178,443
Net ¢rpe￿￿1￿rc
{13:745)
(l L.8441
Th15 pagc dors tM)t fonnpart tsf tlr ststutory fiDaBtial sDtemrnts
Page 15