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2025-12-31-accounts

Charity registration number: 1208718

WEST MIDLAND BIRD CLUB TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

West Midland Bird Club Contents

Page
Reference and Administrative Details 1
Trustees' Report 2—4
Independent Examiner's Report 5
Statement of Financial Activities 6
Statement of Financial Position 7
Notes to the Financial Statements 8—12
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities 13

West Midland Bird Club Reference and Administrative Details For The Year Ended 31 December 2025

Trustees Mr J Macmillan - Chair of Tustees and independent
Mr T Fallowell - Independent
Mr C McShane - Independent
Mr M Lindop - Independent (appointed 29/04/2025)
Mr M R Sumnall - Independent
Mr M J Smith - Independent
Mr R Broadbent - Executive
Mr D Ainsworth - Executive
Mr R N Stonier - Executive
Charity Number 1208718
Principal Address Gibson House
Hurricane Court, Hurricane Close
Stafford
Staffordshire
ST16 1GZ
Independent Examiner Deans Chartered Accountants
Deans
Chartered Accountants
Gibson House Hurricane Close
Stafford
Staffordshire
ST16 1GZ

Page 1

West Midland Bird Club

Trustees' Report For The Year Ended 31 December 2025

The trustees present their report and the financial statements for the year ended 31 December 2025.

Objectives and Activities

Aims and Objectives

In setting the objectives for the charity the trustees have complied with the duty in section 4 of the Charities Act 2006 to have due regard to the public benefit guidance published by the Charity Commission.

The aims of the charity are to advance the education of the public in the knowledge, understanding and appreciation of wild birds and wild bird study and to promote the conservation of, and raise public and scientific awareness of, wild birds and their habitat.

In furtherance of these aims the charity has the power to:

OUR RESERVES

The charity manages bird reserves at Belvide and Blithfield reservoirs in Staffordshire, Harborne near the city of Birmingham in the West Midlands and Ladywalk in Warwickshire. We also have access agreement to birdwatch at Gailey Reservoirs in Staffordshire (with kind permission of the Canal & Rivers Trust).

The charity also has interest in other sites around the region including Grimley, Wildgoose and Patshull.

Achievements and Performance

Main Achievements

One of the key events in 2025 was the roll out of our new website. A website that brings the club into the modern digital world, allowing for online subscriptions, online booking of field trips and forums and blogs to help the club to increase its quality and quantity of communications with members. With relatively little marketing activity this new website has consistently brought new members into the club. This is something the executive have recognised and 2026 will see some concerted effort to draw more members into the club with focussed marketing activity.

The charity has transitioned from an old-fashioned charity to a Charitable Incorporated Organisation (CIO). This move will place the charity in a stronger position and able to adapt to the modern world. A key step in this transition was the mammoth task of moving all of our membership from the old charity to the new - something our membership secretary should be praised for as it involved a huge amount of work behind the scenes.

2025 saw our first joint open day and AGM event - a great success and an event that will be repeated in 2026.

Field meeting attendance has remained high and all trips in the year were thoroughly enjoyed by those members attending. The trips remain very good value for money and are one of the benefits of membership of the club. The Stafford field trips were also well attended during the year.

During the year the club has continued to maintain its core reserves and those other sites where the club has an interest. Furthermore, the club has commenced discussions to acquire the freehold interest in Ladywalk from the wider EON group. There have been some very constructive conversations on other sites around the region, and these are in differing stages of advancement. The executive hope that some progress will be made with these talks in 2026. It is also encouraging to see the club's reputation continuing outside of the region with financial and operational support given to both Fair Isle and Bardsey observatories. Both sites will hopefully be welcoming young members from our region to their islands in 2026.

Some key activities in the year included:

...CONTINUED

Page 2

West Midland Bird Club Trustees' Report (continued) For The Year Ended 31 December 2025

Main Achievements - continued

Financial Review

Financial Position

Charity income from donations and legacies totalled £52,031 for the year.

Income support was received from EON in relation to Ladywalk, at the increased rate of £12,250. The Rural Payment Agency payment in respect of Belvide totalled £18,217.

Expenditure increased overall in the year, driven by a general increase in costs:

Before unrealised gains on investments the charity recorded a net deficit of £16,521 in the year.

Unrealised gains on investments totalled £23,269 in the year, reflecting the continued improvement in world wide markets. The trustees monitor the performance of the investments and remain satisfied that the funds are well invested.

After unrealised investment gains the charity recorded a surplus of £6,748 for the year. When taken to reserves the charity has total funds carried forward of £397,209, of which £290 is restricted. A very healthy and stable financial position.

Cash in current accounts stood at £90,656 as at 31 December 2025. The majority of which is held in a cash investment platform to enable the club to benefit from higher interest rates on bank accounts. The funds remain in bank accounts with top tier banks and hence there is no change in the risk profile of these funds.

Reserves Policy

The trustees have a policy of ensuring that capital funds of the charity never drop below a level equivalent to six months' worth of expenditure with no income. Based on the 2024 accounts this would be a level of £50,457. The reserves are well in excess of this base line level.

Page 3

West Midland Bird Club Trustees' Report (continued) For The Year Ended 31 December 2025

Structure, Governance and Management

Charity constitution

The club was formed as the Birmingham Bird Club in 1929. It then went through various name changes and its geographical coverage grew to include the counties of Staffordshire, Warwickshire, Worcestershire and The West Midlands. The club became known as the West Midland Bird Club in 1959.

The club was registered as a charity on 19 May 1967 as an unincorporated charity under a deed of trust with the Charity Commission for England and Wales. The club rules were set at that time and have since undergone various updates and renewals to keep pace with modern technology and good governance.

In 2025 the charity's assets and operations were transferred to this charitable Incorporated Organisation, registered with the charity comission for England and Wales.

Organisational structure

The charity has three executive trustees - the Chairperson, the Secretary and the Treasurer. There are normally at least four non-executive, independent trustees at any point in time. At trustee meetings any votes are constitutional as long as there are more non-executive trustees in attendance than executive trustees. Executive trustees may be asked to sit-out a vote if the numbers of trustees at the meeting do not conform to the above ratio. This charity currently has five independent trustees.

The day to day running of the club is managed by the Management Committee which is made up of the following roles:

The trustees' report was approved by the board of trustees and signed on its behalf by:

R Stonier

Mr R N Stonier

Trustee

te 21 Apr 2026

Page 4

West Midland Bird Club Independent Examiner's Report to the Trustees of West Midland Bird Club For The Year Ended 31 December 2025

I report to the trustees on my examination of the accounts of West Midland Bird Club (the Trust) for the year ended 31 December 2025.

Responsibilities and Basis of Report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Deans

Deans Chartered Accountants22 Apr 2026

Date Gibson House Hurricane Close Stafford Staffordshire ST16 1GZ

Page 5

West Midland Bird Club Statement of Financial Activities For The Year Ended 31 December 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Investments
4
Other
5
EXPENDITURE ON:
Raising funds
6
Charitable activities:
6
NET EXPENDITURE
Transfers between funds
14
Gains on revaluation of fixed assets
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
14		 Unrestricted
funds
£
52,031
1,903
30,467		 Restricted
funds
£
-
-
-		 2025
Total
funds
£
52,031
1,903
30,467
84,401 - 84,401
(100,922 ) - (100,922 )
(16,521 )
390,171
23,269		 -
290
-		 (16,521 )
390,461
23,269
396,919
-		 290
-		 397,209
-
396,919 290 397,209

The notes on pages 8 to 12 form part of these financial statements.

Page 6

West Midland Bird Club Statement of Financial Position As At 31 December 2025

Notes
FIXED ASSETS
Tangible Assets
10
Investments
11
CURRENT ASSETS
Debtors
12
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
13
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS OF THE CHARITY
Restricted Funds:
Restricted Funds
Unrestricted Funds:
Unrestricted Funds
TOTAL FUNDS
14		 Unrestricted
funds
£
67,250
238,648		 Restricted
funds
£
-
-		 2025
Total
funds
£
67,250
238,648
305,898
14,069
90,366		 -
-
290		 305,898
14,069
90,656
104,435
(13,414 )		 290
-		 104,725
(13,414 )
91,021 290 91,311
396,919 290 397,209
396,919 290 397,209
290
396,919
397,209

On behalf of the board

R Stonier

Mr R N Stonier Trustee teD 21 Apr 2026

The notes on pages 8 to 12 form part of these financial statements.

Page 7

West Midland Bird Club Notes to the Financial Statements For The Year Ended 31 December 2025

1. General Information

West Midland Bird Club is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1208718 . The principal address is Gibson House, Hurricane Court, Hurricane Close, Stafford, Staffordshire, ST16 1GZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.

The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

Financial reporting standard 102 - reduced disclosure exemptions

The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

The requirements of Section 7 Statement of Cash Flows.

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

2.3. Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2.4. Incoming Resources

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

2.5. Resources Expended

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

2.6. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold Not depreciated
Plant & Machinery - 10% on cost
Fixtures & Fittings - 10% on cost

Page 8

West Midland Bird Club Notes to the Financial Statements (continued) For The Year Ended 31 December 2025

2.7. Investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably.

2.8. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.9. Taxation

The charity is exempt from tax as all its income is charitable and applied for charitable purposes.

2.10. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the statement of financial activities in other administrative expenses.

3. Income from Donations and Legacies

Donations and gifts
Member subscriptions and sponsorships
Gift aid
Legacies
.
Investment Income
Bank interest receivable
.
Other Income
Ladywalk management account
Grants and subsidies received		 2025
Unrestricted
funds
£
892
39,464
11,575
100
52,031
2025
Unrestricted
funds
£
1,903
2025
Unrestricted
funds
£
12,250
18,217
30,467

4. Investment Income

5. Other Income

Page 9

West Midland Bird Club Notes to the Financial Statements (continued) For The Year Ended 31 December 2025

6. Analysis of Expenditure

.
Analysis of Expenditure
2025
Activities Support
undertaken costs
directly (see note 7 ) Total
£ £ £
Raising funds 73,714 27,208 100,922

7. Support Costs

.
Support Costs
General administration
Depreciation
.
Independent Examiner's Remuneration
Independent examination of the financial statements		 2025
Raising
funds
£
11,649
15,559
27,208
2025
£
1,375

8. Independent Examiner's Remuneration

9. Average Number of Employees

Average number of trustees during the year was: 9

10. Tangible Assets

Land & Property

0.
Tangible Assets		 Land &
Property
Cost
As at 1 January 2025
Additions
As at 31 December 2025
Depreciation
As at 1 January 2025
Provided during the period
As at 31 December 2025
Net Book Value
As at 31 December 2025
As at 1 January 2025		 Freehold
£
-
5,766		 Plant &
Machinery
£
-
7,652		 Fixtures &
Fittings
£
-
69,391		 Total
£
-
82,809
5,766 7,652 69,391 82,809
-
-		 -
1,033		 -
14,526		 -
15,559
- 1,033 14,526 15,559
5,766 6,619 54,865 67,250
- - - -

Page 10

West Midland Bird Club Notes to the Financial Statements (continued) For The Year Ended 31 December 2025

11.
Investments
Cost or Valuation
As at 1 January 2025
Additions
Revaluations
As at 31 December 2025
Provision
As at 1 January 2025
As at 31 December 2025
Net Book Value
As at 31 December 2025
As at 1 January 2025
12.
Debtors
Due within one year
Other debtors
13.
Creditors: Amounts Falling Due Within One Year
Accruals and deferred income
14.
Movement in Funds
Unrestricted funds
General:
General unrestricted fund
Restricted funds
Worcestershire Curlew Group
Total funds		 As at 1
January
2025
£
-
-		 Net
movement
in funds
£
6,748
-		 Transfers
£
390,171
290		 Other
£
-
215,379
23,269
238,648
-
-
238,648
-
2025
£
14,069
2025
£
13,414
As at 31
December
2025
£
396,919
290
- 6,748 390,461 397,209

Net movement in funds, included in the above are as follows:

Page 11

West Midland Bird Club Notes to the Financial Statements (continued) For The Year Ended 31 December 2025

Unrestricted funds
General:
General unrestricted fund
Restricted funds
Worcestershire Curlew Group
Total funds		 Income
£
84,401
-		 Expenditure
£
(100,922 )
-		 Gains and
losses
£
23,269
-		 Net
movement
in funds
£
6,748
-
84,401 (100,922 ) 23,269 6,748

Transfers represent amounts transferred from the old charity during the year.

15. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current year.

No trustee expenses have been incurred.

16. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

Page 12

West Midland Bird Club Detailed Statement of Financial Activities For The Year Ended 31 December 2025

INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts
Membership subscriptions
Gift aid
Legacies
Investments
Bank interest receivable
Other
Ladywalk management account
Grants and subsidies received
EXPENDITURE ON:
Raising funds
Ladywalk reserve
Belvide reserve
Blithfield reserve
Harborne reserve
Non reserve costs
Stafford branch
Field meetings
Bulletins
Bird reports
Printing, postage and stationery
CIO expenses - one off
Website rebuild and rebrand
Independent examiner's fees
Other expenses
Depreciation of plant and machinery
Depreciation of fixtures and fittings
NET EXPENDITURE		 2025
Total
funds
£
892
39,464
11,575
100
52,031
1,903
1,903
12,250
18,217
30,467
84,401
(15,000)
(10,619)
(24)
(275)
(5,089)
(170)
(1,113)
(10,106)
(5,495)
(8,523)
(10,000)
(7,300)
(1,375)
(10,274)
(1,033)
(14,526)
(100,922)
(100,922)
(16,521)

Page 13

Issuer

Deans

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