BRISTOL ORNITHOLOGICAL CLUB Registered Charity number 1205862 STATEMENT OF FINANCIAL ACTIVITIES FOR THEYEAR ENDED 30TH SEPTEMBER 2024 Page 2 2024 Unrestrlcted funds 2023 Total Total Incomin8 resources Donations and gifts Gift Aid Legacies Membership subscriptions Income from club trip5 Sale of caps and books Proceeds of tea, coffee and AGM raffle Bank Interest 244 957 750 8,921 48,174 513 32 147 244 957 750 8,921 48,174 513 32 34 9,039 31,501 395 59 80 147 Total 59,738 59,738 41,108 Resources expended Expenditure on charitsblè attivities: Costs of club trips Bird News- Production and postage Cost5 Avon Bird Report Grants and donation5 payable Indoor Meetings Printing and Stationery Other postage Peregrine Watch General Expenses Insurance 48,063 3,853 1,440 4,252 1,410 550 31 15 350 160 183 586 379 48,063 3,853 1,440 4.252 1,410 550 31 15 350 160 183 586 379 31,177 3,021 1,260 785 1,018 374 36 369 229 169 398 2(M) Oepreciètion Website Purchase of caps and books TOTAL EXPENDITURE 61,272 61,272 39,043 Net income/lexpenditurel 11,5341 11,5341 2,065 Net movement infunds 11,5341 11,5341 2,065 Reconclllatlon offunds.. Total funds brought forward Totolfunds ct7rriedAonvard 16,187 14,653 16,187 14,653 14,122 16,187
BRISTOL ORNITHOLOGICAL CLUB Registered Charity number 1205862 BALANCE SHEET 30TH SEPTEMBER 2024 Page 3 2024 2023 FIXED ASSETS Equipment 430 542 CURRENT ASSETS Deposit Account Current account Co-op Account PayPal account Cash in Hand Stock of books, stationery, stamp5 & caps Prepayments Deposits paid for trips 14,796 1,921 2,065 273 14,250 447 17,105 218 1,443 1,431 3,110 25,041 1,404 670 1,822 35,918 CURRENT LIABILITIES Subscriptions in advance Avon Bird Report Received in advance of club trips Owed for printing, website, and hall 2,628 1,440 5,270 1,480 10,818 2,281 1,260 15,995 737 20,273 NET CURRENT ASSETS 14,223 15,645 Total Net Assets 14,653 16,187 Funds of the Charity Unrestricted funds 14,653 16,187 TOTAL FUNDS 14,653 16,187 Signed on behalf of the trustees Keith Williams FCA 11 December 2024 Gareth Roberts 11 December 2024
BRISTOL ORNITHOLOGICAL CLUB Page 4 Registered Charity number 1205862 NOTES TO THE ACCOUNTS FOR THE VEAR ENDED 30TH SEPTEMBER 2024 Charity status On 23 November 2023 the club became a registered charity, number 1205862. The comrnittee members at the time became trustees of the charitv. Ac¢ountln8 pollcles 2.1 Income Income from membership substriptions Membership subscriptions received in the nature of è gift are recognised in Oonations and Legacies. Subscriptions are recognised evenly over the period of membership. Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Tax re¢laims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated a5 an addition to the same fund as the initial donation unless the donor has specified otherwise. 2.2 Expenditure and lizbilitie5 Llablllty reco8nltlon 3bilities are recognised where it is more likely than not that there is a legal or constructive obligation comrnitting the charity to pay out resources and the amount of the obligation can be rnea5ured with reasonable certaintv. Grants payable Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding oblig3tion must be recognised. Grants are given where the application matches the founding objectives of the charity to prornote, encourage and co-ordinate the scientific study of ornithology in all its branches in the Bristol area. Deferred income Receipts in respect of club trips taking place after the year end are carried forward as deferred income. Sub5cription5 for existing member5 are for the calendar year. For mernbers joining since Janaury 2024, the subscription runs for 12 months from the date of joining. All subscriptions are recognised as deferred income for the period after the year end. Creditors The charity ha5 creditors which are measured at settlement amount. 2.3 Assets Tangible fixed assets for use by charity These are capitalised if they can be used for more than one year, and cost at least £30. They are valued 3t cost. Depreciation is charged at 20% on a str3ight line basis.
BRISTOL ORNITHOLOGICAL CLUB Registered Charity number 1205862 NOTES TO THE ACCOUNTS FOR THEYEAR ENDED 30TH SEPTEMBER 2024 Page 5 Fixed Assets Flxtures, flttlngs and equipment Cost At l October 2023 AdditlOnS 3,609 71 At 30 September 2024 3,680 Depreclation At l October 2023 Additions 3,067 183 At 30 September 2024 3,250 Net book value At l October 2023 542 At 30 September 2024 430 Grantmaking This year: Analysis of grants paid from applications to the Soth Anniversay fund grants to individua15 Analysis Grants to institutions Total Bird box projects 8ird ringing training BRERC cabinets for bird sighting records 1,250 300 1,250 300 1,530 3,080 1,530 1,530 1,550 The charity does not ideritify or 3lloc3te support costs. Other donations made Contribution towards publication costs of Robin Purchase of nest boxes for Pied Flycatchers Other donation5 total 1.125 47 1,172 Total grants and donations 4,252 Last year: Analysis of grants paid from applications to the 50th Anniversay fund grants to Grants to Instltutlons Indlvlduals Analysls Total Ringing group equipment 785 785 785 785 The charity does not identify or allocate support costs.
BRISTOL ORNITHOLOGICAL CLUB Registered Charity number 1205862 STATEMENT OF FINANCIAL ACTIVITIES FOR THEYEAR ENDED 30TH SEPTEMBER 2024 Page 2 2024 Unrestrlcted funds 2023 Total Total Incomin8 resources Donations and gifts Gift Aid Legacies Membership subscriptions Income from club trip5 Sale of caps and books Proceeds of tea, coffee and AGM raffle Bank Interest 244 957 750 8,921 48,174 513 32 147 244 957 750 8,921 48,174 513 32 34 9,039 31,501 395 59 80 147 Total 59,738 59,738 41,108 Resources expended Expenditure on charitsblè attivities: Costs of club trips Bird News- Production and postage Cost5 Avon Bird Report Grants and donation5 payable Indoor Meetings Printing and Stationery Other postage Peregrine Watch General Expenses Insurance 48,063 3,853 1,440 4,252 1,410 550 31 15 350 160 183 586 379 48,063 3,853 1,440 4.252 1,410 550 31 15 350 160 183 586 379 31,177 3,021 1,260 785 1,018 374 36 369 229 169 398 2(M) Oepreciètion Website Purchase of caps and books TOTAL EXPENDITURE 61,272 61,272 39,043 Net income/lexpenditurel 11,5341 11,5341 2,065 Net movement infunds 11,5341 11,5341 2,065 Reconclllatlon offunds.. Total funds brought forward Totolfunds ct7rriedAonvard 16,187 14,653 16,187 14,653 14,122 16,187
BRISTOL ORNITHOLOGICAL CLUB Registered Charity number 1205862 BALANCE SHEET 30TH SEPTEMBER 2024 Page 3 2024 2023 FIXED ASSETS Equipment 430 542 CURRENT ASSETS Deposit Account Current account Co-op Account PayPal account Cash in Hand Stock of books, stationery, stamp5 & caps Prepayments Deposits paid for trips 14,796 1,921 2,065 273 14,250 447 17,105 218 1,443 1,431 3,110 25,041 1,404 670 1,822 35,918 CURRENT LIABILITIES Subscriptions in advance Avon Bird Report Received in advance of club trips Owed for printing, website, and hall 2,628 1,440 5,270 1,480 10,818 2,281 1,260 15,995 737 20,273 NET CURRENT ASSETS 14,223 15,645 Total Net Assets 14,653 16,187 Funds of the Charity Unrestricted funds 14,653 16,187 TOTAL FUNDS 14,653 16,187 Signed on behalf of the trustees Keith Williams FCA 11 December 2024 Gareth Roberts 11 December 2024
BRISTOL ORNITHOLOGICAL CLUB Page 4 Registered Charity number 1205862 NOTES TO THE ACCOUNTS FOR THE VEAR ENDED 30TH SEPTEMBER 2024 Charity status On 23 November 2023 the club became a registered charity, number 1205862. The comrnittee members at the time became trustees of the charitv. Ac¢ountln8 pollcles 2.1 Income Income from membership substriptions Membership subscriptions received in the nature of è gift are recognised in Oonations and Legacies. Subscriptions are recognised evenly over the period of membership. Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Tax re¢laims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated a5 an addition to the same fund as the initial donation unless the donor has specified otherwise. 2.2 Expenditure and lizbilitie5 Llablllty reco8nltlon 3bilities are recognised where it is more likely than not that there is a legal or constructive obligation comrnitting the charity to pay out resources and the amount of the obligation can be rnea5ured with reasonable certaintv. Grants payable Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding oblig3tion must be recognised. Grants are given where the application matches the founding objectives of the charity to prornote, encourage and co-ordinate the scientific study of ornithology in all its branches in the Bristol area. Deferred income Receipts in respect of club trips taking place after the year end are carried forward as deferred income. Sub5cription5 for existing member5 are for the calendar year. For mernbers joining since Janaury 2024, the subscription runs for 12 months from the date of joining. All subscriptions are recognised as deferred income for the period after the year end. Creditors The charity ha5 creditors which are measured at settlement amount. 2.3 Assets Tangible fixed assets for use by charity These are capitalised if they can be used for more than one year, and cost at least £30. They are valued 3t cost. Depreciation is charged at 20% on a str3ight line basis.
BRISTOL ORNITHOLOGICAL CLUB Registered Charity number 1205862 NOTES TO THE ACCOUNTS FOR THEYEAR ENDED 30TH SEPTEMBER 2024 Page 5 Fixed Assets Flxtures, flttlngs and equipment Cost At l October 2023 AdditlOnS 3,609 71 At 30 September 2024 3,680 Depreclation At l October 2023 Additions 3,067 183 At 30 September 2024 3,250 Net book value At l October 2023 542 At 30 September 2024 430 Grantmaking This year: Analysis of grants paid from applications to the Soth Anniversay fund grants to individua15 Analysis Grants to institutions Total Bird box projects 8ird ringing training BRERC cabinets for bird sighting records 1,250 300 1,250 300 1,530 3,080 1,530 1,530 1,550 The charity does not ideritify or 3lloc3te support costs. Other donations made Contribution towards publication costs of Robin Purchase of nest boxes for Pied Flycatchers Other donation5 total 1.125 47 1,172 Total grants and donations 4,252 Last year: Analysis of grants paid from applications to the 50th Anniversay fund grants to Grants to Instltutlons Indlvlduals Analysls Total Ringing group equipment 785 785 785 785 The charity does not identify or allocate support costs.