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THE BRITISH ENTOMOLOGICAL AND NATURAL HISTORY SOCIETY TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] DECEMBER 2025
Contents
| Charity information | 2 |
|---|---|
| Trustees’ Annual Report | 3 |
| Independent Examiner’s Report | 4 |
| Statement of Financial Activities | 5 |
| Summary Income and Expenditure Account | 6 |
| Balance Sheet | 6 |
| Notes to the Accounts | 7 |
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THE BRITISH ENTOMOLOGICAL AND NATURAL HISTORY SOCIETY TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] DECEMBER 2025
Charity Information
President Vice President Vice President Secretary Treasurer Editor Sales Secretary Curator Librarian Lanternist Building Manager Webmaster
Z Simmons R J Barnett G Broad Vacant J P Flynn M Wilson Vacant P J Chandler I R Sims M S Taylor M V Albertini L J Evans-Hill
Other officers and Members of Council
J F H Cole A Spalding A J Halstead R D Hawkins S P Clancy S Taylor G Hedges G King
G M Orledge C M Watts R P Knill-Jones L Crowley I D Masters A L Whiffin S Judd
Custodian Trustees
D Stimpson D J L Agassiz
Charity Number
213149
Registered Address
The Pelham Clinton Building Dinton Pastures Country Park Davis Street Hurst Reading Berkshire RG10 0TH
Independent Examiner
A P Robinson & Co.
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THE BRITISH ENTOMOLOGICAL AND NATURAL HISTORY SOCIETY TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] DECEMBER 2025
Trustees’ Annual Report
The principal activities of the Society are to hold meetings at the Society's Rooms for the reading of original papers, discussions, and lectures, to hold an annual exhibition and field meetings; to issue publications and to form typical collections and a library. These activities are carried on with the object of promoting and advancing research in biological science and its diffusion.
The Society held regular field and indoor meetings. The annual exhibition was successfully held as both an on-line event and a live event.
Activities and Public Benefit
The Society’s exhibition, meetings and workshops are open to the public. There is normally a program of regional meetings enabling the Society’s objects to be pursued nationally. The Society actively supports the Amateur Entomologists Society’s ‘Bug Club’ initiative aimed at children between the ages of 5 & 15.
Administration and Management
The charity is governed by its Byelaws. The Council meets regularly throughout the year. Officers of the Society are elected at the Annual General Meeting held in March. Terms begin from the date of the AGM. The Officers and Council Members listed on page 1 were in place on 31[st] December 2025.
Membership
Total membership is now 1,072, comprising 787 ordinary, 4 corporate, 156 student, 58 life, 9 honorary and 58 special life members.
Donations and Legacies
Donations and legacies are very important in sustaining our charitable activities. We are grateful to all donors who have supported us during the year.
Financial Review
During the financial year the Society received income amounting to £361,400 (2024 £55,486). This included subscriptions £24,311 (2024 £24,041), bequests and donations £305,952 (2024 £2,191), investment income £22,669 (2024 £13,017), and trading income £4,974 (2024 £8,381). Total resources expended amounted to £57,811 (2024 £73,784) giving a surplus for the financial year of £303,589 (2024 deficit £18,298). Together with the revaluation of our investments, the Society’s fund balances increased by £331,144 (2024 a decrease of £5,816).
Investment Policy
The Society’s investment policy is to enhance the value of both capital and income on a long-term basis with prudent investments offering no more than moderate risk. The Society appoints professional agents to manage the Society’s investments and to regularly review their performance.
Reserves Policy
The society’s reserves policy is to maintain the General Fund at a level to cover the day-to-day charitable activities for two years. Restricted funds are allocated to particular projects. Endowment funds are legacies and donations given on the condition that they are invested, and the income received from them is used in a specified manner.
Grants, Donations and Sponsorships
Donations of £1,000 were made to The Amateur Entomologists’ Society Bug Club, £250 to Moth Dissection UK and £400 for the development of the National Agromyzidae Recording Scheme website. The Society continued to sponsor The Biological Recording Company’s “entoLIVE” programme of online presentations.
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THE BRITISH ENTOMOLOGICAL AND NATURAL HISTORY SOCIETY TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] DECEMBER 2025
Independent Examiner’s Report
I report to the trustees on my examination of the accounts of The British Entomological and Natural History Society (the Charity) for the year ended 31 December 2025.
Responsibilities and basis of report
As the charity's trustees 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 Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination by virtue of my membership of the Institute of Chartered Accountants in England and Wales. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
● the accounting records were not kept in accordance with section 130 of the Charities Act 2011; or
● the accounts did not accord with the accounting records;
or
● the accounts did not comply with the applicable requirements concerning the form and content 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; or
● the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
Andrew Robinson, FCA
For and on behalf of A P Robinson & Co
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THE BRITISH ENTOMOLOGICAL AND NATURAL HISTORY SOCIETY TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] DECEMBER 2025
Statement of Financial Activities for the year ended 31st December 2025
| Incoming Resources Subscriptions Bequests and donations Gift Aid Investment Income Trading Income Disposal of Fixed Assets Sundry Income Total Incoming Resources Resources Expended Direct Charitable Expenditure: Cost of Journal & Distribution Cost of Facility at Dinton Pastures Members Meetings and Services Library and Curation Grants & Donations Depreciation Other Expenditure Investment Management costs Disposal of Fixed Assets Management Costs Trading Costs Total Resources Expended Net Resources Before Transfers Net Incoming/Outgoing Resources Gains & (Losses) on Investments: Realised Unrealised Net Movement in Funds Fund Balances Brought Forward At 1stJanuary 2025 Transfers Fund Balances Carried Forward At 31st December 2025 |
Unrestricted Funds Restricted Funds Endowment Funds Total Funds 31.12.25 Total Funds 31.12.24 £ £ £ £ £ 24,311 24,311 24,041 305,952 305,952 2,191 16,595 5,233 841 22,669 13,017 4,974 4,974 8,381 1,950 3,494 3,494 5,906 |
|---|---|
| 350,352 10,207 841 361,400 55,486 |
|
| 17,284 17,284 21,630 6,667 6,667 8,158 3,954 3,954 6,881 217 217 3,072 3,055 3,055 4,050 6,404 3,182 9,586 9,871 |
|
| 37,580 3,182 40,762 54,162 |
|
| 2,275 2,275 2,689 10,710 10,710 9,425 4,064 4,064 7,508 |
|
| 12,984 4,064 17,049 19,622 |
|
| 50,565 7,246 57,811 73,784 |
|
| 299,787 2,961 841 303,589 (18,298) |
|
| 299,787 2,961 841 303,589 (18,298) |
|
| 15,018 10,801 1,736 27,555 12,483 |
|
| 314,805 13,762 2,577 331,144 (5,816) |
|
| £316,234 £270,291 £36,546 £623,071 £631,039 £284,053 £39,123 £954,215 |
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THE BRITISH ENTOMOLOGICAL AND NATURAL HISTORY SOCIETY TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] DECEMBER 2025
Summary Income and Expenditure Account
| Gross income from continuing operations Total expenditure of continuing operations Net income (outgoings) for the year |
2025 £ 361,400 57,811 £303,589 |
2024 £ 55,486 73,784 £(18,298) |
|---|---|---|
Balance Sheet as at 3lst December 2025
| Notes Fixed Assets Tangible Assets 4 Investments 5 Current Assets Stocks Debtors 6 Cash at bank and in hand 7 Creditors:amounts falling due within one year 8 Net Current Assets Net Assets Funds 9 Endowment Fund - Hering Fund Restricted Funds - Housing Fund - Special Publications Fund Unrestricted Funds: -Maitland Emmet BENHS Research Fund -General Fund |
2025 £ 20,039 6,982 477,322 |
2025 £ 140,650 316,678 |
2024 £ 22,359 4,729 164,052 |
2024 £ 150,025 291,522 |
|---|---|---|---|---|
| 457,328 496,887 |
441,547 181,524 |
|||
| 504,343 7,457 240,288 43,766 |
191,140 9,616 227,435 42,856 |
|||
| £954,215 | £623,071 | |||
| 39,122 284,053 631,039 £954,215 |
36,546 270,291 316,234 £623,071 |
|||
| 80,139 550,900 |
74,861 241,373 |
|||
The accounts were approved by the Trustees on 3[rd] September 2026 and signed on their behalf by,
J.P. Flynn
The notes on pages 7 to 10 form part of these accounts.
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THE BRITISH ENTOMOLOGICAL AND NATURAL HISTORY SOCIETY TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] DECEMBER 2025
Notes to the accounts,
for the year ended 3lst December 2025
1. Accounting Policies
The Accounts of the Charity are prepared in accordance with the Charities (Accounts and Reports) Regulations, the statement of recommended practice, Accounting by Charities, and with applicable accounting standards. They are drawn up on the historical accounting basis except those investments held as fixed assets are carried at market value.
1.1 Income
Donations and legacies are accounted for as soon as their amount and receipt are certain. In the case of donations this is usually when they are received. All other income is accounted for under the accruals concept. Gifts in kind are valued at their estimated value to the Charity.
1.2 Expenditure
Expenditure is accounted for under the accruals concept. The irrecoverable element of V.A.T. is included with the item of expense to which it relates. Depreciation is allocated over the expenditure headings based on the use of the assets concerned.
1.3 Tangible Fixed Assets
Tangible fixed assets are stated at cost or trustees’ valuation less depreciation, which is calculated at rates to write off the excess of cost over estimated residual values of individual assets, over their estimated useful lives as follows.
Leasehold Buildings at Dinton Pastures 1/70th of cost
Fixtures and Equipment 10% to 33% straight line or of written down value.
1.4 Investments
Fixed asset investments are stated in the balance sheet at mid-market value at the balance sheet date.
1.5 Stock
Stock is valued at the lower of cost, including irrecoverable V.A.T., and market value and consists of publications and sundries held for resale.
1.6 Restricted Funds
Restricted funds are subject to specific conditions laid down by the donors as to how they may be used.
2. Trading Income and Expenditure
Trading income is derived from the sale of the Society's publications and products, costs are those of producing, storing and distributing these items.
3. Sundry Income
Sundry income has been derived from the sale of surplus books, cabinets and specimens, and photocopying.
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THE BRITISH ENTOMOLOGICAL AND NATURAL HISTORY SOCIETY TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] DECEMBER 2025
Notes to the accounts, for the year ended 3lst December 2025
4. Tangible fixed assets
| Cost At 1 January 2025 Additions Disposals At 31 December 2025 Depreciation. At 1 January 2025 Charge for year On disposals At 31 December 2025 Net book values At 31 December 2024 At 31 December 2025 |
Leasehold Property Fixtures & Equipment Total £ £ £ 188,736 140,472 329,208 211 211 0 0 |
|---|---|
| £188,736 £140,683 £329,419 |
|
| 79,836 99,348 179,184 3,182 6,404 9,586 0 0 |
|
| £83,018 £105,752 £188,770 |
|
| £108,900 £41,424 £150,024 £105,718 £34,931 £140,649 |
‘Leasehold property’ represents the cost of building and equipping the headquarters at Dinton Pastures Country Park. The total cost of these premises, which were completed during the year to 31st December 1993, are being amortised over the seventy-year term of the lease.
Fixtures and equipment include a value for computers, microscopes, and other ancillary equipment.
5. Investments
In accordance with accounting requirements, investments are shown in the balance sheet at market value.
| Market Value At 1 January 2025 Management Costs Revaluations At 31 December 2025 Net Book Value At 31 December 2025 At 1 January 2025 |
£ 291,522 (2,398) 27,555 |
|---|---|
| £316,678 £316,678 £291,522 |
Gains and losses arising in the year are shown in the Statement of Financial Activities.
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THE BRITISH ENTOMOLOGICAL AND NATURAL HISTORY SOCIETY TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] DECEMBER 2025
Notes to the accounts, for the year ended 3lst December 2025
6.
Debtors
| Due within one year Trade debtors Recoverable Taxation Prepayments and accrued income |
2025 £ 0 0 6,982 6,982 |
2024 £ 530 0 4,200 4,729 |
|---|---|---|
7. Cash at Bank and in Hand
| National Westminster Bank Virgin Charity Account CAF Charity Deposit Platform PayPal reditors: amounts falling due within one year Trade Creditors Accruals |
2025 £ 110,686 90,079 276,206 329 £477,300 2025 £ 7,457 £5,853 |
2024 £ 76,934 86,769 349 £164,052 2024 £ - 9,616 £9,616 |
|
|---|---|---|---|
8. Creditors: amounts falling due within one year
9. Funds
Analysis of net assets between funds
| Endowment Funds: Hering Fund Restricted Funds: Housing Fund Special Publications Fund Unrestricted Funds: Maitland Emmet BENHS Research Fund General Fund |
Tangible Fixed Assets Investments Net Current Assets Total £ £ £ £ 15,613 23,509 39,122 105,719 53,703 80,865 240,287 9,469 34,297 43,766 31,982 48,157 80,139 34,931 205,912 310,057 550,900 £140,650 £316,678 £496,886 £954,215 |
|---|---|
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THE BRITISH ENTOMOLOGICAL AND NATURAL HISTORY SOCIETY TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] DECEMBER 2025
Notes to the accounts,
for the year ended 3lst December 2025
The Hering Fund was endowed to make grants out of income for research in specific areas of entomology.
The Housing Fund consists of the property at Dinton Pastures and money put aside to finance its upkeep and eventual replacement. The funds were derived principally from bequests from the late Duke of Newcastle, Mr. Crow and Mr. Hammond.
The Special Publications Fund finances the Society’s publications other than the British Journal of Entomology and Natural History, any surplus from such publications is credited to this fund to finance future publications. Investment income is not accrued to this fund.
The Maitland Emmet BENHS Research Fund was established in 1996 with the intention of financing future grants for entomological research which would be less narrowly defined than those made by the Hering Fund.
10. Grants
Grants paid in 2025 were accounted for in 2024.
11. Legacies and Donations
| Legacies Donations |
2025 £ 305,892 60 £305,952 |
2024 £ 1,720 471 £2,191 |
|---|---|---|
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