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.

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