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2022-12-31-accounts

BRITISH HERPETOLOGICAL SOCIETY

(Registered Charity No. 205666)

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

Trustees’ Annual Report and Unaudited Receipts and Payments Accounts for the year ended 31 December 2022

BRITISH HERPETOLOGICAL SOCIETY

(Registered Charity No. 205666)

TRUSTEES ANNUAL REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

CONTENTS

CONTENTS
Legal and administrative information 1
Trustees' annual report 2
Independent examiner's report 7
Receipts and payments accounts 10
Statement of assets and liabilities 12

BRITISH HERPETOLOGICAL SOCIETY

(Registered Charity No. 205666)

TRUSTEES ANNUAL REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

Reference and administrative details

Charity Name: British Herpetological Society Registered Charity Number: 205666 Principal address: The British Herpetological Society 11, Strathmore Place Montrose, Angus DD10 8LQ United Kingdom Trustees Dr Gerardo Garcia (President) Mark Hollowell (Chair) Michael Henry Wise (Treasurer) Trevor Andrew Rose (Secretary) Dr Gail Austen (Finance Officer) Dr Simon Townson (Captive Breeding Committee Chair) Janice Verette Clemons (Conservation Officer) Kim Elizabeth Le Breuilly (Education Committee Chair) Dr Christopher Gleed-Owen (Research Committee Chair) Anthony von Plettenberg Laing (Website and Communications Officer) Paul Eversfield (Meetings organiser) Dr Richard Hodges (Herpetological Bulletin Editor) Suzanne Simpson (NatterJack Editor) Dr Jonathan Bielby (Trade Officer) Steven Allain Mr Jim Labisko Stephen Copley Bankers National Westminster Bank PLC, Leytonstone Branch, 694 High Road, Leytonstone, E11 4TZ Independent examiner Charles Ssempijja, FCA NfP Accountants Ltd 3[rd] Floor, 86-90 Paul Street, London EC2A 4NE

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BRITISH HERPETOLOGICAL SOCIETY

(Registered Charity No. 205666)

TRUSTEES ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

The trustees present their annual report and financial statements of the charity for the year ended 31 December 2022. The reference and administrative information set out on page 1 forms part of this report. The Trustees have taken advantage of the smaller charities exemption under Section 133 of the Charities Act 2011, and have prepared these accounts on a Receipts and Payments basis. Consequently, the charities reporting guidance and requirements under “Accounting and reporting by charities: Statement of Recommended Practice (SORP)” are applied to only the Trustees’ Annual Report.

Objectives and Activities

Summary of the objectives of the charity set out in its governing document:

The promotion of the study and protection of amphibians and reptiles in particular through scientific research, captive breeding and husbandry, conservation and fieldwork and education.

Summary of the main activities undertaken for the public benefit in relation to these objectives:

Publications

The society produces and distributes regular herpetological publications to its members, who include both individuals and institutions in the UK and overseas. Membership is open to all and membership fees are modest. The society’s publications also benefit the herpetological community at large by providing a platform for the publication of high-quality scientific research and disseminating new ideas and practices.

Meetings and Events

The Society organises and attends herpetological meetings, including both scientific meetings and meetings aimed at the lay enthusiast. The society also attends non-herpetological events with a view to educating the public about herpetofauna.

Grants

The Society makes grants for scientific research, conservation work, the protection and creation of reptile and amphibian habitats, conservation-related captive breeding activities, and the education of the public.

Herpetological Library

The Society owns a varied collection of herpetological books which provide useful reference information for herpetologists and other zoologists.

Public Benefit

The Society’s Council of Trustees have borne in mind the Charity Commission’s guidance on public benefit while planning the Society’s activities for the year. The Trustees consider that the Society’s activities benefit the herpetological community in particular by providing services to it, and that they benefit the general public both by protecting British and other herpetofauna and by funding and facilitating scientific research.

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BRITISH HERPETOLOGICAL SOCIETY

(Registered Charity No. 205666)

TRUSTEES ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

Policy on grant making

Grants made by the Society must be approved by the Council of Trustees, after due consideration of each application’s merits. Progress in achieving the objectives of these grants is monitored by an allocated member of the Council of Trustees and reported to Council.

Contribution made by volunteers

The Society is run by unpaid volunteers (the Council of Trustees). Volunteers who are not members of the Council of Trustees also contribute to the Society’s activities, including its conservation activities, the maintenance and running of the library, and attendance at events. Volunteers are entitled to claim expenses incurred in the course of these activities, subject to pre-approval by Council for substantial items. The Treasurer and Secretary are each entitled to claim an honorarium of £250 per annum, to compensate for the space taken up in their homes by the Society’s records; the Treasurer and Secretary waived there honoraria this year. The Natterjack Editor also received an honorarium of £600 during the year, to reflect the hard work involved in producing the NatterJack.

Achievements and Performance

Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.

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BRITISH HERPETOLOGICAL SOCIETY

(Registered Charity No. 205666)

TRUSTEES ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

Financial Review

Financial summary

In total the Society secured £46,764 of funding in the year, ending the year with total funds of £200,748, which is above its reserves requirement. Of the total funds at year end, £49,826 was unrestricted and £150,922 was restricted. The Trustees consider that the excess of current reserves over requirement is acceptable in order to eliminate concerns about the Society’s ability to continue its activities in the short and medium term. The Trustees have been concerned about the Society’s long-term viability as there had been a fall in members in recent years. However, the Trustees have been addressing this threat over the last three years through a number of different strategies and are pleased to report another overall increase for 2022, marking 5 years of steady increase in annual membership.

The Society was very fortunate to receive a substantial donation from the Kaspar Jehle foundation to the value of £13,253, which was applied to a new restricted fund for financing student grants. Whilst we strive to ensure the Society covers its costs through membership receipts, such legacies are invaluable for the research and conservation work the Society aims to support in the longer term.

Reserves and reserves policy

The Trustees consider that the Society’s current level of reserves is adequate, as its unrestricted funds are sufficient for two years’ non-discretionary expenditure (i.e. Memberships). The Society’s policy is to hold sufficient unrestricted reserves to meet some 2 years of non-discretionary reserves. The Trustees consider that this is sufficient to enable the Society to discharge its obligations in the event of unexpected difficulties.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Principal funding sources

The Society’s principal source of funds is the subscription fees paid by its membership. These are supplemented by bequests, and profits from trading activities such as the sale of amphibian ladders and herpetological books.

Investment policy

The Society’s current policy is to hold the bulk of its funds in cash. The Council of Trustees has reviewed this policy and considered it prudent to continue at present, bearing in mind the significant uncertainty currently affecting both the UK and the global economy and the potential that it may need to release substantial funds for conservation land purchases in the near future.

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BRITISH HERPETOLOGICAL SOCIETY

(Registered Charity No. 205666)

TRUSTEES ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

Risk management

The principal financial risk facing the Charity is a fall in membership numbers and receipts to an unsustainable level; the Trustees believe the risk is largely from the threat of long-term societal changes. The matter of membership recruitment remains uppermost in their priorities and strategies previously employed will continue to be maintained and evolved.

The trustees are continuing to mitigate this risk by developing other sources of income such as amphibian ladder sales, book sales, events income, and open access publishing fees. Additionally, active efforts are in progress to expand the Society’s online footprint and engagement across all spheres of activity with the objective of encouraging and building membership.

The Society also holds an insurance policy designed to protect it from catastrophic loss, however the Trustees believe the risk of such an event is very low.

The first key reputational risk facing the Charity is the danger of inadvertently disseminating known falsehoods in its scientific publications. This risk is addressed by means of the peer review process, which seeks to ensure that the society only publishes material of acceptable quality.

The second key reputational risk facing the Charity is the danger of inadvertently promoting bad practise, in terms of either conservation or animal welfare. This risk is addressed by the expertise of the Society’s board of Trustees, which includes eminent herpetologists, and by the society’s funding model, whereby funds are raised directly from the public, thus ensuring it is not beholden to commercial or other concerns.

Structure, Governance and Management

Description of the charity’s trusts:

Type of governing document: Constitution dated March 2015 How the charity is constituted: Registered charity (unincorporated) Trustee selection methods: Trustees may be temporarily co-opted by Council. All appointments are confirmed by a vote of the Society’s members at the AGM.

Related parties: The trustees and their close connections are considered to be the only related parties of the charity.

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BRITISH HERPETOLOGICAL SOCIETY

(Registered Charity No. 205666)

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Michael Henry Wise Position (e.g. Secretary, Treasurer Chair, etc.) Date 30/October/2023

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BRITISH HERPETOLOGICAL SOCIETY

(Registered Charitable Incorporated Organisation No. 205666)

TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

Independent examiner's report on the accounts

Section A Independent Examiner’s Report
Report to the
trustees/ members of
On accounts for the
year ended
Set out on pages
Charity Name
British Herpetological Society
31 December 2022
Charity no (if any)
205666
10-12
(remember to include the page numbers of additional sheets)

Respective The charity's trustees are responsible for the preparation of the accounts. The charity’s responsibilities of trustees consider that an audit is not required for this year under section 144 of the trustees and examiner Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.

It is my responsibility to:

Basis of independent My examination was carried out in accordance with general Directions given by the examiner’s statement Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

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BRITISH HERPETOLOGICAL SOCIETY

(Registered Charitable Incorporated Organisation No. 205666)

TRUSTEES ANNUAL REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

Independent In connection with my examination, no matter has come to my attention (other than examiner's that disclosed below) statement

  1. which gives me reasonable cause to believe that in, any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

  4. have not been met; or

  5. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: Date: 30 October 2023 Name: Charles Ssempijja Relevant professional FCA, ICAEW qualification(s) or body (if any): Address: 3[rd] Floor, 86-90 Paul Street, EC2A 4NE

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BRITISH HERPETOLOGICAL SOCIETY

(Registered Charitable Incorporated Organisation No. 205666)

TRUSTEES ANNUAL REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

Section B Disclosure

Only complete if the examiner needs to highlight material problems.(E.g. accounting records have not been kept in accordance with s132 of the Charities’ Act 2011 and those accounts do not comply with the requirements of the 2008 Regulations setting out the form and content of charity accounts; any material expenditure or action which appears not to be in accordance with the trusts of the charity; any failure to be provided with information and explanations by any past or present trustee, officer or employee; and any material consistency between the accounts and the trustees’ annual report.)

Give here brief details of N/A any items that the examiner wishes to disclose .

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BRITISH HERPETOLOGICAL SOCIETY

(Registered Charitable Incorporated Organisation No. 205666)

TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

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BRITISH HERPETOLOGICAL SOCIETY

(Registered Charitable Incorporated Organisation No. 205666)

TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

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BRITISH HERPETOLOGICAL SOCIETY

(Registered Charitable Incorporated Organisation No. 205666)

TRUSTEES ANNUAL REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

Section B Statement of assets and liabilities at the end of the period

Categories Details Unrestricted
funds		 Restricted
funds		 Endowment
funds
to nearest £ to nearest £ to nearest £
B1 Cash funds CAF cash Ed Comm 2,226 - -
CAF cash main 210 -
CAF gold main 53,798 -
Nat West main 66,898 49,827
Paypal 24,846 -
Membership cards petty cash 30
Treasurer's petty cash 76 -
Ed Comm Santander 1,735 -
Ed Comm petty cash 985 -
Secretary petty cash 117 -
Total cash funds 150,921 49,827 -
(agree balances w ith receipts and payments
account(s))		 OK OK OK
Unrestricted
funds		 Restricted
funds		 Endowment
funds
Details to nearest £ to nearest £ to nearest £
B2 Other monetary assets Gift Aid claims outstanding: 5,662 - -
Current value
(optional)
Details Fund to which
asset belongs		 Cost (optional)
B3 Investment assets Santander shares Land Fund
(restricted)		 - 1,419
Details Fund to which
asset belongs		 Cost (optional) Current value
(optional)
B4 Assets retained for the
charity’s own use		 General
(unrestricted)		 - -
When due
(optional)
Details Fund to which
liability relates		 Amount due
(optional)
B5 Liabilities Independent Examiner's fee General
(unrestricted)		 600 Less than 1 year
Signed by one or two
trustees on behalf of all		 Signature
Print Name
Date of
approval		 Signature
Print Name
Date of
approval		 Signature
Print Name
Date of
approval
the trustees M H Wise
30/Oct/2023

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