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2023-12-31-accounts

BRITISH HERPETOLOGICAL SOCIETY

(Registered Charity No. 205666)

TRUSTEES ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

Trustees’ Annual Report and Unaudited Receipts and Payments Accounts for the year ended 31 December 2023

BRITISH HERPETOLOGICAL SOCIETY

(Registered Charity No. 205666)

TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

CONTENTS

CONTENTS
Legal and administra�ve informa�on 1
Trustees' annual report 2
Independent examiner's report 7
Receipts and payments accounts 10
Statement of assets and liabili�es 12

BRITISH HERPETOLOGICAL SOCIETY

(Registered Charity No. 205666)

TRUSTEES ANNUAL REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

Reference and administra�ve details

Charity Name: Bri�sh Herpetological Society Registered Charity Number: 205666 Principal address: The Bri�sh 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 (Head of Interna�onal Conserva�on and Cap�ve Breeding Projects) Dr Steven Allain (UK Conserva�on Officer) Jennie Shea (Educa�on and YH Officer) Dr Christopher Gleed-Owen (Research Officer) Katharine Mitchell (Website and Communica�ons Officer) Paul Eversfield (Mee�ngs organiser) Dr Richard Hodges (Herpetological Bulle�n Editor) Suzanne Simpson (Na�erJack Editor) Alexia Hesten (Trade Officer) Maria Filipou Catherine Whatley Stephen Copley Vince Goodall Bankers Na�onal 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 2023

The reference and administra�ve informa�on set out on page 1 forms part of this report. The Trustees have taken advantage of the smaller chari�es exemp�on under Sec�on 133 of the Chari�es Act 2011, and have prepared these accounts on a Receipts and Payments basis. Consequently, the chari�es repor�ng guidance and requirements under “Accoun�ng and repor�ng by chari�es: Statement of Recommended Prac�ce (SORP)” are applied to only the Trustees’ Annual Report.

Objec�ves and Ac�vi�es

Summary of the objec�ves of the charity set out in its governing document:

research, cap�ve breeding and husbandry, conserva�on and fieldwork and educa�on.

Publica�ons

The society produces and distributes regular herpetological publica�ons to its members, who include both individuals and ins�tu�ons in the UK and overseas. Membership is open to all and membership fees are modest. The society’s publica�ons also benefit the herpetological community at large by providing a pla�orm for the publica�on of high-quality scien�fic research and dissemina�ng new ideas and prac�ces.

Mee�ngs and Events

aimed at the lay enthusiast. The society also a�ends non-herpetological events with a view to educa�ng the public about herpetofauna.

Grants

and amphibian habitats, conserva�on-related cap�ve breeding ac�vi�es, and the educa�on of the public.

Herpetological Library

The Society owns a varied collec�on of herpetological books which provide useful reference informa�on for herpetologists and other zoologists.

while planning the Society’s ac�vi�es for the year. The Trustees consider that the Society’s ac�vi�es benefit the herpetological community in par�cular by providing services to it, and that they benefit the general public both by protec�ng Bri�sh and other herpetofauna and by funding and facilita�ng scien�fic research.

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BRITISH HERPETOLOGICAL SOCIETY

(Registered Charity No. 205666)

TRUSTEES ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

Policy on grant making

Grants made by the Society must be approved by the Council of Trustees, a�er due considera�on of each applica�on’s merits. Progress in achieving the objec�ves of these grants is monitored by an allocated member of the Council of Trustees and reported to Council.

Contribu�on 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 ac�vi�es, including its conserva�on ac�vi�es, the maintenance and running of the library, and a�endance at events. Volunteers are en�tled to claim expenses incurred in the course of these ac�vi�es, subject to pre-approval by Council for substan�al items. The Treasurer and Secretary are each en�tled 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 Na�erjack Editor also received an honorarium of £600 during the year, to reflect the hard work involved in producing the Na�erJack.

Achievements and Performance

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 2023

Financial Review

Financial summary

In total the Society secured £32,433 (prior year: £46,764) of funding in the year, ending the year with total funds of £189,773 (prior year: £200,748), which is above its reserves requirement. Of the total funds at year end, £48,834 (prior year: £49,826) was restricted and £140,939 (prior year: £150,922) was unrestricted. The Trustees consider that the excess of current reserves over requirement is acceptable in order to eliminate concerns about the Society’s ability to con�nue its ac�vi�es 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 in recent three years through a number of different strategies and are pleased to report another overall increase for 2023, marking 6 years of steady increase in annual membership.

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-discre�onary expenditure (i.e. Memberships). The Society’s policy is to hold sufficient unrestricted reserves to meet some 2 years of non-discre�onary reserves. The Trustees consider that this is sufficient to enable the Society to discharge its obliga�ons in the event of unexpected

Going concern

The trustees consider that there are no material uncertain�es about the charity's ability to con�nue as a going concern.

Principal funding sources

The Society’s principal source of funds is the subscrip�on fees paid by its membership. These are supplemented by bequests, and profits from trading ac�vi�es 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 con�nue at present, bearing in mind the significant uncertainty currently affec�ng both the UK and the global economy and the poten�al that it may need to release substan�al funds for conserva�on land purchases in the near future.

Risk management

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BRITISH HERPETOLOGICAL SOCIETY

(Registered Charity No. 205666)

TRUSTEES ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

unsustainable level; the Trustees believe the risk is largely from the threat of long-term societal changes. The ma�er of membership recruitment remains uppermost in their priori�es and strategies previously employed will con�nue to be maintained and evolved.

The trustees are con�nuing to mi�gate this risk by developing other sources of income such as amphibian ladder sales, book sales, events income, and open access publishing fees. Addi�onally, ac�ve efforts are in progress to expand the Society’s online footprint and engagement across all spheres of ac�vity with the objec�ve 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.

falsehoods in its scien�fic publica�ons. 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 reputa�onal risk facing the Charity is the danger of inadvertently promo�ng bad prac�se, in terms of either conserva�on or animal welfare. This risk is addressed by the exper�se 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

Descrip�on of the charity’s trusts:

Type of governing document: How the charity is cons�tuted: Trustee selec�on methods:

Cons�tu�on dated March 2015

Registered charity (unincorporated)

Trustees may be temporarily co-opted by Council. All appointments are confirmed by a vote of the Society’s members at the AGM.

Related par�es:

The trustees and their close connec�ons are considered to be the only related par�es of the charity.

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BRITISH HERPETOLOGICAL SOCIETY

(Registered Charity No. 205666)

TRUSTEES ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

Declara�ons

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 Posi�on (e.g. Secretary, Treasurer Chair, etc.)

Date 12/11/2024

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BRITISH HERPETOLOGICAL SOCIETY

(Registered Charitable Incorporated Organisation No. 205666)

TRUSTEES ANNUAL REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

Report to the Charity Name trustees/ members of Bri�sh Herpetological Society On accounts for the 31 December 2023 Charity no (if any) 205666 year ended Set out on pages 10-12 (remember to include the page numbers of addi�onal sheets)

Respec�ve The charity's trustees are responsible for the prepara�on of the accounts. The responsibili�es of charity’s trustees consider that an audit is not required for this year under sec�on trustees and examiner 144 of the Chari�es Act 2011 (“the Chari�es Act”) and that an independent examina�on is needed.

It is my responsibility to:

Basis of independent My examina�on was carried out in accordance with general Direc�ons given by the examiner’s statement Charity Commission. An examina�on includes a review of the accoun�ng records kept by the charity and a comparison of the accounts presented with those records. It also includes considera�on of any unusual items or disclosures in the accounts, and seeking explana�ons from the trustees concerning any such ma�ers. 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 ma�ers 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 2023

Independent In connec�on with my examina�on, no ma�er has come to my a�en�on (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 accoun�ng records in accordance with sec�on 130 of the Chari�es Act; and

  3. to prepare accounts which accord with the accoun�ng records and comply with the accoun�ng requirements of the Chari�es Act

have not been met; or

  1. to which, in my opinion, a�en�on should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed:

Date: 12 November 2024

Name: Charles Ssempijja

Relevant professional FCA, ICAEW qualifica�on(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 2023

Sec�on B Disclosure

Only complete if the examiner needs to highlight material problems.(E.g. accoun�ng records have not been kept in accordance with s132 of the Chari�es’ Act 2011 and those accounts do not comply with the requirements of the 2008 Regula�ons se�ng out the form and content of charity accounts; any material expenditure or ac�on which appears not to be in accordance with the trusts of the charity; any failure to be provided with informa�on and explana�ons 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 2023

Charity Name Charity Name Charity Name Charity Name Charity Name No (if any) No (if any) CC16a
British Herpetological Society 205666
Receipts andpayments accounts
For the period
from		 Period start date To Period end date
01/01/2023 31/12/2023
Section A Receipts and payments
Unrestricted
funds		 Restricted
funds		 Endowment
funds		 Total funds Last year
to the nearest
£		 to the nearest £ to the nearest £ to the nearest £ to the nearest £
A1 Receipts
Amphibian ladders 10 - - 10 590
Books 128 - - 128 258
Conservation - - - - 160
Events 10,392 - - 10,392 9,612
Finance 1,306 - - 1,306 218
Legacies - 508 - 508 -
Memberships 20,089 - - 20,089 22,091
Recycle4charity - - - - -
Open Access publishingfees - - - - 281
Research - - - - 13,553
Other - - - - -
Sub total(Gross income for
AR)
31,925		 508 - 32,433 46,764
A2 Asset and investment sales,
(see table).
- - - -
- - - - -
Sub total - - - - -
**Total receipts ** 31,925 508 - 32,433 46,764

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BRITISH HERPETOLOGICAL SOCIETY

(Registered Charitable Incorporated Organisation No. 205666)

TRUSTEES ANNUAL REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

Charity Name Charity Name Charity Name Charity Name Charity Name No (if any) No (if any) CC16a
British Herpetological Society 205666
Receipts andpayments accounts
For the period
from		 Period start date To Period end date
01/01/2023 31/12/2023
A3 Payments
Admin 2,838 - - 2,838 **1,854 **
Advocacy 500 - - 500 500
Amphibian ladders 30 - - 30 160
Books 12 - - 12 126
Conservationgrants 4,018 - - 4,018 2,182
Covid-19 - - - - -
Events 14,955 - - 14,955 7,943
IT 2,102 - - 2,102 1,466
Memberships expenditure **15,952 ** - - **15,952 ** **13,101 **
Research 1,500 1,500 - 3,000 1,504
Other - - - - -
**Sub total ** 41,908 1,500 - 43,408 28,835
A4 Asset and investment
purchases, (see table)
- - - -
- - - -
**Sub total ** - - - - -
**Totalpayments ** 41,908 1,500 - 43,408 28,835
**Net of receipts/(payments) ** (9,983) (992) - (10,975) 17,929
A5 Transfers between funds - - - - -
A6 Cash funds lastyear end 150,921 49,827 - 200,748 182,819
Cash funds thisyear end 140,938 48,835 - 189,773 200,748

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BRITISH HERPETOLOGICAL SOCIETY

(Registered Charitable Incorporated Organisation No. 205666)

TRUSTEES ANNUAL REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

Charity Name Charity Name Charity Name Charity Name Charity Name No (ifany) No (ifany) CC16a
British Herpetological Society 205666
Receipts andpayments accounts
For the period
from		 Period start date To Period end date
01/01/2023 31/12/2023

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

Categories Details Details Unrestricted
funds		 Unrestricted
funds		 Restricted
funds		 Endowment
funds		 Endowment
funds
to nearest £ to nearest £ to nearest £
B1 Cash funds CAF cash Ed Comm 2,170 - -
CAF cash main 814 -
CAF gold main 65,859 -
Nat West main 37,023 48,835
Paypal 32,144 -
Membership cards petty cash 30
Treasurer's petty cash 76 -
Ed Comm Santander 1,735 -
Ed Comm petty cash 985 -
Secretary petty cash 103 -
Total cash funds 140,938 48,835 -
(agree balances with 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: 5,642 - -
Details Fund to which
asset belongs		 Cost (optional) Current value
(optional)
B3 Investment assets Santander shares Land Fund
(restricted)		 - 1,879
Details Fund to which
asset belongs		 Cost (optional) Current value
(optional)
B4 Assets retained for the
charity’s own use		 General
(unrestricted)		 - -
Details Fund to which
liability relates		 Amount due
(optional)		 When 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
the trustees		 Signature Print Name Date of
approval
MH Wise 12/11/2024

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