Charity registration number: 206084
**SUFFOLK NATURALISTS SOCIETY TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025**
## **Suffolk Naturalists Society Contents**
||**Page**|
|---|---|
|Trustees' Report|1—4|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Comparative Statement of Financial Activities|7|
|Statement of Financial Position|8|
|Notes to the Financial Statements|9—12|
|The following pages do not form part of the statutory accounts:||
|Detailed Statement of Financial Activities|13—14|
**Suffolk Naturalists Society 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**
The objectives of the charity are to study and record the fauna, flora and geology of the county; to publish Suffolk Natural History, Suffolk Birds and the newsletter White Admiral; to liase with other natural history societies and conservation bodies in the county; to promote interest in natural history and the activities of the Society; and to apply the net income of the Society at the Trustees' discretion in such a manner as they think fit in the furtherance of the Society.
The Society continues to look at ways in which it can raise its profile locally and attract new members. Looking to the future, it is anticpated that the Society will continue with its annual publications, members' meetings, and conferences when appropriate. The Society will continue to re-establish and build strong links with other scientific, environmental and conservation bodies. Grant funding will be made available for approved natural history projects and commissioned natural history work. The Society also plans to identify, finance and carry out its own projects within Suffolk, and attempt to recruit additional Council members in order to push ahead with these initiatives.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activites the charity should undertake in respect of public benefit.
## **Public Benefit**
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance "Public benefit: running a charity (PB2)".
## **Achievements and Performance**
## **Main Achievements**
The Society's membership stayed virtually the same at 566 (561 2024). A rise in membership rates for 2025 has increased subscription income from £8,956 in 2024 to £10,980 in 2025.
The COIF Ethical Investment fund rose considerably in value from £493,470 at the end of 2024 to £833,349 as the majority of the Hartley legacy* was added halfway through the year. The income from this investment fund increased from £14,511 to £18,831 in 2025. It is expected to rise to over £26,000 in 2026.
Expenditure on publications continued to rise (£26,332 compared to £23,720 in 2024). Distribution costs have stabilised at around £4,000, but issues of both journals and the newsletter were larger than average. The Society will continue to produce its publications on Suffolk natural history as well as seeking to assist in the publications of the work of others. Publication sales fell slightly from £1,663 in 2024 to £2,570 in 2025.
We contracted a part-time administration assistant throughout 2025; this has a cost implication but has meant the Society's businesss is handled efficiently. We have been able to claim £5,237 in Gift Aid from HMRC; this covers members' contributions for the past 4 years.
We have also invested in new software to integrate website and membership management. The new Beacon system will allow secure handling of the members' details, mailshots, gift aid, direct debits and much more.
...CONTINUED
Page 1
**Suffolk Naturalists Society Trustees' Report (continued) For The Year Ended 31 December 2025**
## **Main Achievements - continued**
The Society has been able to invest some of the legacy funds in purchase of field equipment: microscopes, collecting kit, identification guides etc. which will be available for members to use at Field meetings.
Bursaries and grants only amounted to £562 in 2025. The Society will continue to promote its bursaries and grants for research and other projects.
*Legacy:
Ronald Frederick Hartley (d. 05/02/2022) was a founding member of the Lavenham Natural History Group and a very active flora recorder. He left a substantial amount to SNS in his will, we received £400,000 during 2025, but the final amount is likely to be over £500,000. The remaining funds should be received in 2026.
## **Structure, Governance and Management**
## **Governing Document**
The charity was founded in 1929 by Claude Morley, as an unincorporated charity. It is registered with the Charity Commission under the reference 206084.
The charity is governed by a written constitution and is managed by its Council, whose members are the trustees of the charity. These comprise of the Society's officers, together with a maximum of eight elected members. Major decisions are taken at the Annual General Meeting. The Council meets approximately every two months to attend to routine and operational matters.
The Society's officers and other Trustees are elected at the Society's Annual General Meeting, and hold office for four years, with two of the elected trustees retiring each year in turn. Ex officio officers are appointed as required. The Trustees set out above have held the office during the whole of 2025 and up to the date of this report unless otherwise stated.
The Trustees have identified and reviewed the major risks to which the charity is exposed, both operational and financial, and have established appropriate systems designed to mitigate those risks. The Society is satisfied that systems are in place to mitigate their exposure to the major risks which have been identified and reviewed-see Risk Register (https://sns.org.uk/wpcontent/uploads/2021/02/sns-Risk-Register-revised March 2019.pdf).
The Trustees took steps to implement the General Data Protection Regulations May 2018 and are satisfied that the Society is compliant with the Regulations. See Data Management Policy (https://sns.org.uk/wp-content/uploads 2021/02/sns-Data-Protection-Policy-14 March 2018.pdf).
## **Reference and Administrative Details**
## **Trustees**
Mrs J F Hardingham - Chair Mr M N Sanford - Treasurer Mrs E Aldous Mrs D Casey (resigned 30/04/2025) Mr G Deans Mr C J Hawes Mrs J Hawkins (resigned 20/04/2025) Mr T Holt-Wilson (appointed 30/04/2025) Mr H Honey Dr S Jackson Mr A Knowles (appointed 30/04/2025)
Page 2
**Suffolk Naturalists Society Trustees' Report (continued) For The Year Ended 31 December 2025**
Mr N Mason Mr H B Mottram Mr D C Tansley Mr P J Vincent Mrs A Wright (appointed 30/04/2025)
## **Charity Number**
206084
## **Principal Address**
The Hold 131 Fore Street Ipswich Suffolk IP4 1LR
## **Independent Examiner**
P N van Dijk FMAAT Van Dijk Accountants Georgian House 34 Thoroughfare Halesworth Suffolk IP19 8AP
Page 3
**Suffolk Naturalists Society Trustees' Report (continued) For The Year Ended 31 December 2025**
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr M N Sanford
Trustee 25/02/2026
Page 4
## **Suffolk Naturalists Society Independent Examiner's Report to the Trustees of Suffolk Naturalists Society For The Year Ended 31 December 2025**
I report to the trustees on my examination of the accounts of Suffolk Naturalists Society (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**
Since the Trust’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Accounting Technicians, which is one of the listed bodies.
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.
P N van Dijk FMAAT 25/02/2026 Georgian House 34 Thoroughfare Halesworth Suffolk IP19 8AP
Page 5
## **Suffolk Naturalists Society Statement of Financial Activities For The Year Ended 31 December 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Other trading activities
**4**
Investments
**5**
**EXPENDITURE ON:**
Charitable activities:
**6**
Charitable Activities
**NET INCOME/(EXPENDITURE) BEFORE**
**INVESTMENT GAINS/(LOSSES)**
Net (losses)/gains on investments
**NET INCOME/(EXPENDITURE)**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**11**|**Unrestricted**
**funds**
**£**
416,397
2,570
18,741|**Endowment**
**funds**
**£**
-
-
90|**2025**
**Total**
**funds**
**£**
416,397
2,570
18,831|**2024**
**Total**
**funds**
**£**
9,191
1,663
14,511|
|---|---|---|---|---|
||437,708|90|437,798|25,365|
||(45,184)|-|(45,184)|(32,581)|
||124,399
364,993|268,215
(400,114)|392,614
(35,121)|(7,216)
13,101|
||489,392|(131,899)|357,493|5,885|
||489,392
167,468|(131,899)
351,530|357,493
518,998|5,885
513,113|
||656,860|219,631|876,491|518,998|
The notes on pages 9 to 12 form part of these financial statements.
Page 6
**Suffolk Naturalists Society Comparative Statement of Financial Activities For The Year Ended 31 December 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Other trading activities
**4**
Investments
**5**
**EXPENDITURE ON:**
Charitable activities:
**6**
Charitable Activities
**NET EXPENDITURE BEFORE INVESTMENT**
**LOSSES**
Net gains on investments
**NET EXPENDITURE**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**11**|**Unrestricted**
**funds**
**£**
9,191
1,663
14,421|**Endowment**
**funds**
**£**
-
-
90|**2024**
**Total**
**funds**
**£**
9,191
1,663
14,511|
|---|---|---|---|
||25,275|90|25,365|
||(32,581)|-|(32,581)|
||(7,306)
3,736|90
9,365|(7,216)
13,101|
||(3,570)|9,455|5,885|
||(3,570)
171,038|9,455
342,075|5,885
513,113|
||167,468|351,530|518,998|
The notes on pages 9 to 12 form part of these financial statements.
Page 7
**Suffolk Naturalists Society Statement of Financial Position As At 31 December 2025**
|**Unrestricted**
**funds**
**Notes**
**£**
**CURRENT ASSETS**
Investments
**9**
614,619
Cash at bank and in hand
43,141
657,760
**Creditors: Amounts Falling Due Within**
**One Year**
**10**
(900)
**NET CURRENT ASSETS (LIABILITIES)**
656,860
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
656,860
**NET ASSETS**
656,860
**FUNDS OF THE CHARITY**
Endowment Funds
Unrestricted Funds
**TOTAL FUNDS**
**11**
On behalf of the board
Mrs J F Hardingham
Trustee
Mr M N Sanford
Trustee
25/02/2026
J. Hardingham|**Unrestricted**
**funds**
**£**
614,619
43,141|**Endowment**
**funds**
**£**
218,730
901|**2025**
**Total**
**funds**
**£**
833,349
44,042|**2024**
**Total**
**funds**
**£**
493,470
26,428|
|---|---|---|---|---|
||657,760
(900)|219,631
-|877,391
(900 )|519,898
(900 )|
||656,860|219,631|876,491|518,998|
||656,860|219,631|876,491|518,998|
||656,860|219,631|876,491|518,998|
||||219,631
656,860|351,530
167,468|
||||876,491|518,998|
||||||
The notes on pages 9 to 12 form part of these financial statements.
Page 8
**Suffolk Naturalists Society Notes to the Financial Statements For The Year Ended 31 December 2025**
## 1. **General Information**
Suffolk Naturalists Society is an unincorporated charity registered with the Charity Commission, registered charity number 206084. The principal address is The Hold, 131 Fore Street, Ipswich, Suffolk, IP4 1LR.
## 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.
## 2.2. **Incoming Resources**
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
## 2.3. **Resources Expended**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.
## 2.4. **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.
## 2.5. **Taxation**
The charity is exempt from tax as all its income is charitable and applied for charitable purposes.
## 3. **Income from Donations and Legacies**
Page 9
## **Suffolk Naturalists Society Notes to the Financial Statements (continued) For The Year Ended 31 December 2025**
|Donations and gifts
Member subscriptions and sponsorships
Gift aid
Legacies
4.
**Income from Other Trading Activities**
Publications, newsletters and journals
5.
**Investment Income**
Interest from investments
Interest from investments
6.
**Analysis of Expenditure**
Charitable Activities|**2025**
**2024**
**Unrestricted Unrestricted**
**funds**
**funds**
**£**
**£**
180
235
10,980
8,956
5,237
-
400,000
-
416,397
9,191
**2025**
**2024**
**Unrestricted**
**funds**
**Unrestricted**
**funds**
**£**
**£**
2,570
1,663
**2025**
**Unrestricted Endowment**
**Total**
**funds**
**funds**
**funds**
**£**
**£**
**£**
18,741
90
18,831
**2024**
**Unrestricted Endowment**
**Total**
**funds**
**funds**
**funds**
**£**
**£**
**£**
14,421
90
14,511
**2025**
**Support**
**costs**
(see note 7
)
**£**
45,184|**2025**
**Unrestricted **
**funds**
**£**
180
10,980
5,237
400,000|**2025**
**Unrestricted **
**funds**
**£**
180
10,980
5,237
400,000|**2024**
**Unrestricted**
**funds**
**£**
235
8,956
-
-|**2024**
**Unrestricted**
**funds**
**£**
235
8,956
-
-|
|---|---|---|---|---|---|
|||416,397||9,191||
|||**2025**
**Unrestricted**
**funds**
**£**
2,570||**2024**
**Unrestricted**
**funds**
**£**
1,663||
||||||**2025**
**Total**
**funds**
**£**
18,831|
||**Unrestricted **
**funds**
**£**
14,421||**Endowment**
**funds**
**£**
90||**2024**
**Total**
**funds**
**£**
14,511|
||||||**2025**
**Support**
**costs**
(see note 7
)
**£**
45,184|
Page 10
**Suffolk Naturalists Society Notes to the Financial Statements (continued) For The Year Ended 31 December 2025**
|Charitable Activities
7.
**Support Costs**
General administration
General administration|**2024**
**Support**
**costs**
(see note 7
)
**£**
32,581|
|---|---|
||**2025**
**Charitable**
**Activities**
**£**
45,184|
||**2024**
**Charitable**
**Activities**
**£**
32,581|
## 8. **Average Number of Employees**
Average number of employees during the year was: NIL (2024: NIL)
## 9. **Current Asset Investments**
|9.
**Current Asset Investments**|||
|---|---|---|
|Listed investments
10.
**Creditors: Amounts Falling Due Within One Year**
Trade creditors|**2025**
**£**
833,349
**2025**
**£**
900|**2024**
**£**
493,470|
|||**2024**
**£**
900|
Page 11
## **Suffolk Naturalists Society Notes to the Financial Statements (continued) For The Year Ended 31 December 2025**
## 11. **Movement in Funds**
|**Unrestricted funds**
General:
General unrestricted fund
**Endowment funds**
Permanent:
Endowment
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Endowment funds**
Permanent:
Endowment
**Total funds**|**As at 1**
**January**
**2025**
**£**
167,468
351,530|**Income**
**£**
437,708
90|**Expenditure**
**£**
51,684
(131,989)|**As at 31**
**December**
**2025**
**£**
656,860
219,631|
|---|---|---|---|---|
||518,998|437,798|(80,305)|876,491|
||**As at 1**
**January**
**2024**
**£**
171,038
342,075|**Income**
**£**
25,275
90|**Expenditure**
**£**
(28,845)
9,365|**As at 31**
**December**
**2024**
**£**
167,468
351,530|
||513,113|25,365|(19,480)|518,998|
## 12. **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 or previous year.
No trustee expenses have been incurred.
## 13. **Related Party Disclosures**
There have been no related party transactions in the reporting period that require disclosure.
Page 12
## **Suffolk Naturalists Society 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
**Other trading activities**
Publication sales
**Investments**
Interest from other current asset investments - listed
**EXPENDITURE ON:**
**Charitable Activities:**
**Charitable Activities**
Suffolk Bird Report
Suffolk Natural History
SNS Newsletter
Distribution costs
Direct Debit processing
Bursaries and grants
Honorarium
Field Equipment
Insurance
Website costs
Accountancy fees
Legal fees
Admin expenses
Paypal fees
General expenses|**2025**
**Total**
**funds**
**£**
180
10,980
5,237
400,000|**2024**
**Total**
**funds**
**£**
235
8,956
-
-|
|---|---|---|
||416,397
2,570|9,191
1,663|
||2,570
18,831|1,663
14,511|
||18,831|14,511|
||437,798
(9,510)
(7,450)
(5,351)
(4,021)
(160)
(562)
(450)
(2,565)
(986)
(2,503)
(900)
-
(8,434)
(88)
(2,204)|25,365
(9,398)
(7,825)
(2,540)
(3,957)
(234)
(750)
(300)
-
(960)
(990)
(900)
(390)
(2,361)
(96)
(1,880)|
||(45,184)|(32,581)|
||(45,184)|(32,581)|
...CONTINUED
Page 13
## **Suffolk Naturalists Society Detailed Statement of Financial Activities (continued) For The Year Ended 31 December 2025**
|**NET INCOME/(EXPENDITURE) BEFORE INVESTMENT GAINS/(LOSSES)**
**Net (losses)/gains on investments**
Fair value (deficit)/surplus on revaluation of investments
**NET INCOME**|392,614
(35,121)|(7,216)
13,101|
|---|---|---|
||(35,121)|13,101|
||357,493|5,885|
Page 14
## **Issuer**
**Issuer** van Dijk Accountants **Document generated** Fri, 27th Feb 2026 15:07:46 GMT **Document fingerprint** f4264968dda996255ad2d0ef826ae333
## **Parties involved with this document**
**Document processed Party + Fingerprint** Fri, 27th Feb 2026 15:12:21 GMT Mr Martin Nicholas Sanford - Signer (be8ffe8351897f62f9e7e2a5768908fe) Fri, 27th Feb 2026 17:36:39 GMT Mrs Joan Frances Hardingham - Signer (a7b650c8462ab78198f5876fcbc44162) Fri, 27th Feb 2026 17:36:40 GMT Piet van Dijk - Copied In (392ba9d03952f6460f0bd6c7853cc46d)
## **Audit history log**
## **Date**
## **Action**
Fri, 27th Feb 2026 15:07:46 GMT Envelope generated with fingerprint 34c48b64e3c3db6848eb067c1e92a44d (18.133.63.166) Fri, 27th Feb 2026 15:07:46 GMT Document generated with fingerprint f4264968dda996255ad2d0ef826ae333. (18.133.63.166) Fri, 27th Feb 2026 15:07:46 GMT Mr Martin Nicholas Sanford has been assigned to this envelope. (18.133.63.166) Fri, 27th Feb 2026 15:07:46 GMT Mrs Joan Frances Hardingham has been assigned to this envelope. (18.133.63.166) Fri, 27th Feb 2026 15:07:46 GMT Piet van Dijk has been assigned to this envelope. (18.133.63.166) Fri, 27th Feb 2026 15:07:46 GMT Envelope has been set to automatically remind the active signer every 1 day(s). (18.133.63.166) Fri, 27th Feb 2026 15:08:01 GMT Envelope generated Fri, 27th Feb 2026 15:08:02 GMT Sent the envelope to Mr Martin Nicholas Sanford for signing Fri, 27th Feb 2026 15:08:02 GMT Document emailed to party email Fri, 27th Feb 2026 15:09:59 GMT Mr Martin Nicholas Sanford viewed the envelope (130.41.186.95) Fri, 27th Feb 2026 15:12:21 GMT Mr Martin Nicholas Sanford signed the envelope (130.41.186.95) Fri, 27th Feb 2026 15:12:22 GMT Sent the envelope to Mrs Joan Frances Hardingham for signing (130.41.186.95)
Document emailed to party email
Fri, 27th Feb 2026 15:12:22 GMT
Fri, 27th Feb 2026 17:28:59 GMT Fri, 27th Feb 2026 17:36:40 GMT Fri, 27th Feb 2026 17:36:40 GMT Fri, 27th Feb 2026 17:36:40 GMT Fri, 27th Feb 2026 17:36:40 GMT Fri, 27th Feb 2026 17:36:40 GMT Fri, 27th Feb 2026 17:36:40 GMT Fri, 27th Feb 2026 17:36:40 GMT
Mrs Joan Frances Hardingham viewed the envelope (92.31.246.5) Mrs Joan Frances Hardingham signed the envelope (92.31.246.5) Sent the envelope to Piet van Dijk for signing (92.31.246.5) This envelope has been signed by all parties (92.31.246.5) Signed document confirmation emailed to party email (92.31.246.5) Signed document confirmation emailed to party email (92.31.246.5) Signed document confirmation emailed to party email (92.31.246.5) Signed document confirmation emails have been sent to all parties. Document URL:
https://api.signable.app/shareable/envelope?t=58928423-8553-43dd-8fba-c c6e0cf8cc1e (92.31.246.5) Fri, 27th Feb 2026 17:36:40 GMT Document emailed to party email