REGISTERED CHARITY NUMBER: 213311 REPOfiT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENT5 FOR THE YEAR ENDED 31 DECEMBER 2024 FOR WE5TMIDLAND BIRDCLUB Deans Chartered Accountants Gibson House Hurricane Court Hurricane Close Stafford ST16 IGZ
WEST MIDN0 81RD CLU8 CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OECEMBER 2024 Page Rèport of the Trustees I to 5 Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Flnancial Statements 9 to 15 Detailed Statement of Financial Activities 16
WEST MIDLAND BIRD CLUB REPORT OF THE TRUSTEES FOR THE YEAR ENDED31 DECEMBER 2024 The trustees present their report with the financial statements of the charity for the year ended 31 Oecernber 2024. The trustees have adopted the provision5 of Accounting and Reporting by Charities.. Statement of Recommend Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leflective l January 20191. All referentes to Charity and or Club in this report mean The West Midland Bird Club, Charity number 213311. The term5 'Charity' and 'Club' are interchangeablè in thi5 report. OBJECTIVES AND AcnviTIES Objectives and aims In setting the objectives for the charity the trustee5 have complied with the duty in section 4 of the ChaTltie5 Act 21)06 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 appreciarion of wild birds and wild bird study and to Pfomote ihe conservation of, and raise public and scientific awareness of, wild birds and their habitat. In furtherance of these aims the charity has the power tts-. Encourage and organise the study and recording of wild birds, especially in the eourbt1è5 of Stallordshire. Warwickshire, WoTcester5hire and The West Midlands (the Club's are31. Promote the protection of wild birds, the preservation of their habltats, and provide detailed information of the value of such habitats. Manage or participate in habitat management. Provide facilities for people interested in ornitholo8V to meet and exchange ideas and inforrnation. Lièise with local and national organisations in the interests of wild birds. Encourage the prornotion of an informed body of publlc and scientific opinion on wild birds and their con5erv3tion. Publish papers and reports, such a5 the 'West Midland Bird Club Annual fieport,. and to record. in an appropriate form. information on all aspects of wild bird life in the club'5 area. Part4CiPate in ltscal and national bsological surveys. Do anything else which will further the aims of rhe club. OUR RESERVES The charity mènages tiird 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 Galley Reservoirs in Stalford5hire Iwith kind permission of the Canal & Rivers Tru5tl. The charity a150 has interest in other sites around the region includin@ Grimley, Wildg005e and Pat5hull. Page I
WEST MIDLAND BIRDCLUB REPORT OF THE TRUSTEES FOR THE YEAR ENDE031 DECEMBER 2024 ACHIEVEMENT AND PERFORMANCE Charitable activities Membership rates remain healthy with over 2,600 members, the 5ub5cription income in the year was just under £64.000. Field meeting attendance has remained high and all trips in the year were thoroughly enjoyed by those mernbers attending. The trips remain very good value for money and are one of the benefits of membership of the club. More recently. the Stafford branch have siarted running field trips, leaving from Stafford. These have been very well attended. DuTinE the year the club has continued to maintain its core reserves and those other sites where Ihe club has an interest. Furthermorè, the club has progressed discussions regarding variou5 (Trther siies I projects around the region where we fflay obtain beneficial atcess arrangements in the future. There have been some very constructive nversations on some of these that started last year. We hope to be able to report updates on these during 2025. The club has a150 been approached recently regarding access to anoiher regional hotspot lor unusual migrants. These discussion5 are in the early stages but could result in yet another reserve being opened up io our members. It is also encouraging to See the club's reputatton extending Outside of the region with financial support promised to the Fair Isle Bird Observatory rebuild1£1S.oooI as well as continued support for the Bard5ey Bird Observatory student week. The club is also helpin& via sponsorship and treasurer time, the 151es of Scilly Wildlife Trust and Bird Group to replace one of their dilapidated hides at Porth Hellick Pool. This new hide will be installed in March 2025 and it will proudly display a sponsorship plaque èdveriising the WMBC. Some key activities in the year included". The rebuild of the woodland hide at Belvide. The resubmission fL>r RPA subsidies relating to Belvide for 2023 and 2024. Payment not yet received but the club is hopeful rhis will be forthcoming in early 2025. Refund of £3,000 from the Ullmoor dog disturbance studie5 for surplus funds not spent. Just under £12,500 of income from field meetings dufing the year. £2.000 interest earned on deposits invested to take advantage ol higheT Illteresr rates. The commencement ol a move to Charitable Incorporated OrgBnisaiion ICIOI statu5. As part of the above the club webslte is having a complete rebuild and will 'go live. at rhe AGM in 2025. Logo rebrand to tie in with the above CIO and website launches in 2025 Page 2
WESTMIDLAND 8IRDCLUB REPORT OF THETRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 FINANCIAL REVIEW Finantial position Charity income from donations and legacies totalled £76.909 for the year, down slightly from £85.915 in the Pfior year. The main reason for the decrease being a smèll drop in membership subscription5 this current year. although early 2025 has shown memberships irhcreasing again. Income support was received from EON in relation to Ladywalk, at the increased rate of £12.250. The Rural Payrnent Agenty payment in respect of Belvide for 2023 and 2024 has now been claimed and payment is expected in early 2025. No accrual has been made in the accounts dLFe to the uncertainty ol receipt. Expenditure increased overall in the year, driven by a general increase in costs.- Ladywalk reserve costs increased from £10,504 in 2023 to £16,004 in 2024. The majority of the incr@ase corning from more cyclical spend on drainage and some storm damage work. Belvide reserve costs decreased from £22.735 in 2023 to E18,390 in 2024. Timin8 of periodic maintenance work accounts for most of the dlfference. 81ithfield reserve costs wefe comparable at £4,255 in 2024 compared to £4,669 in 2023. Spend on non-reserve costs increased Irom £3.519 in 2023 to £5.349 in 2024. The rnain reason for the increase in spend was a general increase in costs together with more support for bird feeders at some of the regions. school5. Newsletter and annual report costs both increased slightly due to an increase in membership number5 and rising print and postage costs generally. This was offset by the one off £13,000 c05t in 2023 relating to making good some historic print costs that had been overlooked by our pfintipal prinl partner. Before unreali5ed gains on investments the charity recorded a nei deficit of £6,712 in thè yÈar12023 surplus of £6781. Unrealised gains on investments totalled £20.162 in the year, reflecting the contiftued irnprovement in world wide markets. The trusiees monitor thè pèrformance of the investments and remain satisfied that the funds are well invested. Notably. the investments have increased by a luither £IO.000 in quarter one of 2025. After unrealised investment gains the charity recorded 3 Surplus of £13.450 lor the year. When taken to reserves the charity has total funds carried forwaid of £394,568, of which £15,290 15 restricted. A very healthy and stable financial position. Cash in current accounts stood at E97,30135 at 31 December 2024. The majority of which 15 held in a cash investment platform to enable the Club to benefit frorn 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 policv The tru5tee5 have a policy of ensuring that capital funds ol the charity never drop below a level equivalent to six months, worth of expenditure with no income. 8ased on the 2024 accounts this would be a level of E50,457. The reserves are well in excess of this base line level. STRUCTURE. GOVERNANCE ANO MANAGEMENT Charlty constitution Thè Club was formed a5 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 Midland5. The club became known as the West Midland Bird Club in 1959. The club was re8lStered 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 c5ub rules were set at that time and have Since undergone various updates and renewals to keep pace with modern technology and good governance. Page 3
WEST MIDLAND BIRD CLUB REPORT OF THE TRUSTEES FOR THE YEAR ENDE031 DECEMBER 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Organi5ational structure The charity has three executive trustees the Chairper50n, the Seeretèry and the freasureT_ There are normally at least four non-executive, independent trustees at any point in time_ At trustee meeting5 any votes are constitutional as long as there are more non-executive trustees in attendance than executive trustees. Executive trustees may be asked rcTr Sit-out 3 vote if the numbef5 of trustee5 at the rneètlng do not conform to the above ratio. This charity currently has three independent trustee5 but the good news 15 that the CIO charity that this charity will transfer to in 2025 currently ha5 live independent trustee5. The day to day running of the club is managed by the Management Commiltee which is made up of the following roles.. Honorary Officer - Chèirperson. Honorary Officer- Deputy Chairperson. Honorary Officer- Secretarv. Honorary Officer- Treasurer. Honorary Officer- Membership Secretary. Elected Member Two posltions. Branch Repre5entatives- One representative from each branch and reseNe. Co-opted members To cover key roles not otherwise dealt with above. REFERENCE ANO ADMINISTRATIVE DETAILS Re8lStered Charity nurnber 213311 Pfincipal address Gibson House Hurricane Court Hurricane Close Stafford ST16 IGZ Tru5tee5 Chair of Trustees and independent - J K Macmillan Independent TJ Fallowell Independent C Mcshane Executive R C Broadbent Executtve O Ainsworth Executive R N Stonier Independent Examiner Deans Chartered Accountants Gibson House Hurricane Court Hurricane Close Siafford ST16 IGZ Page 4
WEST MIDLAND BIRD CLU8 REPORT OFTHETRUSTEES FOR THE YEAR ENDED 31 DECEMBER Z024 Approved by order of the board of trustees on and signed ort its behalf by.. R N Stonier- Trustee Page 5
INDEPENDENT EXAMINER'S REPORTTOTHE TRUSTEESOF WEST MSOLAND BIRDCLU8 Independent examiner'5 report to the trusiees of West Midland Bird Club I rèport to the chaTSty trustees on my examinatTon of the accounts of West Midland Bird Club (the Trust) for the year ended 31 December 2024. Responsibilities and basis of report As the chariry trustees of the Trust you are responsible for the preparation of the accounts in accordarice with the requirements of the Charities Act 20111'the Act'l. I report in respect ol my ex3mination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 14515llbl of the Act. Independent emamlner's statement I have cc)mpleted my examination. I confirm that no rn3terial matter5 have tome to my attention in connection with the examination giving me cause to belheve that in any material respect.. accounting records were not kÈpt in re5peci of the Trust as required by Section 130 of the Act," or the accounts do not accard with those records,. or the accounts do not comply wirh the applicable requirements concerning the form and content of accounts set out in the Charities IAccount5 and Report51 Regulations 2008 other than any requirement that the accounts give a true and fair view which 15 riot a matter considered as part of an independent examination. I have no concerns and have come across no other matiers in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding ol the accounts to be reached. J G Hodgkiss Deans Chartered Accountants Gibson House Hurricane Court Hurricane Close Stafford ST16 IGZ Oate.. P3gÈ 6
WEST MIDLAND BIRD CLUB STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED31 DECEMBER 2024 2024 Total funds 2023 Total funds Unrestricted fund Restricted funds Notes INCOME AND ENDOWMENTS FROM Donatlons and legacies 76.909 76,909 85.915 Charltable activities Activities undertaken directly 15,250 15,250 10.250 Investment income 1,978 1.978 222 Total 94,137 94.137 96,387 EXPENDITURE ON Charitable activitie5 Activities undertaken directly Support Costs 69,874 30.975 69.874 30,975 79,830 15.879 Total 100,849 100.849 95,709 Nel 8ains/llosses1 on investments 20.162 20.162 13.552 NET INCOME/IEXPENDITUREI 13,450 13.450 14,230 RECONCILIATION OF FUNDS Total funds brought forward 365,828 15.290 381.118 366,888 TOTAL FUNDS CARRIED FORWARD 379,278 15,290 394.568 381.118 The notes form part of these financtal statements Page 7
WEST MSOLAND BIRD CLU8 BALANCE SHE 31 DECEMBER 2024 2024 Total funds 2023 Tolal funds Unrestricted fund Restricted funds Notes FIXED A55ETS Tangible a55ets Other investments 76.260 220,723 76,260 220.723 90.181 200.561 io 296,983 296,983 290.742 CURRENT ASSETS Deblors Cash at bank and in hand li 5.964 82,011 5.964 97.301 16,017 90.330 15,290 87,975 15,290 103,265 106,347 CREDITORS Amount5 falling due within one year 12 15,6801 15.6801 115.9711 NET CURRENT A55ETS 82,295 15,290 97.585 90,376 TOTAL ASSETS LESS CURRENT LIABILITIES 379,278 15,290 394,568 381,118 NET ASSETS 379,278 15,290 394,568 381,118 FUNDS Unre5tricied funds Restricted funds 13 379,278 15,290 365,828 15,290 TOTALFUNDS 394.568 381,118 The financial statements were approved by the Board of Trustees and authorised for issue on ..1.6....tl.A.y.....T.ul.>.... . and were signed on its behalf by.. R N Stonier- Trustee The notes form part of these financial statements Pa8e 8
WEST MIDLAND BIRDCLUB NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 ACCOUNTING POLICIES Basis of prepafing the financlal statements The financial statements of the charity, which is a put>lic benefit entity under FRS 102. have been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities.. Statèment of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting siandard applicable in the UK and Republic of Ireland IFRS 1021 (effective I january 20191,. Financial Reporttng Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. as modified by the revaluation of certain assets. The financial statements are presented in sterling which is the functignal currency of the charity and rounded to the nearest £. FSnanclal reportlng standard 102- reduced dlstlosure ememptions The charity has taken advantage of the following disclosure exemption in preparing these financial statement5, a5 permitted by FRS 102'The Financial Reporting Standard applicable in the UK and Republic of Iieland,: the requirements of Sertion 7 Statement of Cash Flows. Income All income is recognised in the Statement of Financial Activities once the charity ha5 entitlement to the funds, it is probable that the income will be re¢e(ved and the arnount can be measured reliablv. Expenditure abilities are recognised as expenditure as soon as there Is a legal or constructive obligation cornmitting the charity to that expenditure, it is probable that a Eransfer of economic benefits will be required in settlement and the amount of the obligation tan be measured reliably. Expenditure is accounted for on an accruals bas1$ and has been cla55ified under headings that aggregate all cost related to the category. Where cost5 cannot be directly attributed to particular headings they have been allocated to activities On a basis consistent with the use of resources. Tangible fixed assets Depreciation is provided at rhe following annLtal rates in order to write off each asset ¢ver its estimated useful Plant and machinery Fixtures ènd fiitings IO% on cost IO% on cost Taxation The charity is exempt from tax on it5 charitable activities. Fund accounting Unrestricied 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 purpose5 Wlthin the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular ie5tricted purpose5. Further explanation of the natufe and purpose of each fund is inclvded in the notes to rhe financial statements. Page 9 continued...
WEST MIDLAND BIRD CLUB NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2024 ACCOUNTING POLICIES- continued Debtors and treditors receivable I payable within one year Debtors and creditors with no slated Interest rate and receivable or payable within one year are recorded at transaction price. Any 10s5es arising from impairment are iecognised ill the statement of financial activities in other administrative expenses. Going concern The financial statements have been Prepared on a going concern basI5 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 expend%tu IS sufflcient with the level of reserves for the charity to be able to continue as a going concern. DONATIONS AND LEGACIES 2024 2023 Donations Gift aid Legaciès Subscriptions and permits 1,408 11.647 186 63,668 4.936 11.984 68.995 76,909 85,915 INVESTMENT INCOME 2024 2023 Interest receivable- rrading 1.978 222 CHARITABLE ACTIVITIES COSTS Direct Costslsee note 51 Activitie5 undertaken directlv 5uppori C05t5 69.874 30,975 100.849 Page 10 continued.
WEST MIDLAND BIRD CtUB NOTES TO THE FINANCIAL STATEMENTS- continued FOR THEYEAR ENDED 310ECEMBER 2024 OIRECT COSTS OF CHARITABLE ACTIVITIES 2024 2023 Ladywalk reserve Belvide reserve Blithfield reserve Harborne reserve Non reserve tosts Solihull branch Stafford branch Kidderminster branch 16.004 18,390 4,255 10,504 22,735 4,669 366 3,519 121 595 1451 27,303 8.369 17.573 5,349 584 12,103 13.189 30.975 Bird reports Support Costs 100,849 95,709 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 December 2024 nor lor the year ended 31 Oecember 2rJ23. Trustees. expenses There were no trustees, expenses pald foi the yeaf ended 31 December 2024 nor for the year ended 31 Decembef 2023. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted funds rotal fund5 INCOME AND ENDOWMENTS FROM Donations and legacie5 85,915 85,915 Charitable activities Activities undertaken directly 10,250 10.250 Investment Income 222 222 Total 96,387 96.387 EXPENDITURE ON Charitable activitles Activities undertaken directly Support Cost5 79,83Q 15,879 79,830 15.879 Total 95,709 95,709 Net gainslllossesl on investments 13,552 13,552 Page 11 continLted...
WEST MIDLAND BIRD CLUB NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2024 COMPARATIVE5 FOR THE STATEMENT OF FINANCIALACTIVITIES- continued Unresrricted fund Restricted fund5 Total funds NET INCOMEIIEXPENDrruREI 14,230 14,230 RECONCIUATION OF FUNDS Total funds brought forward 351.598 15.290 366,888 TOTALFUNDSCARRIED FORWARD 365.828 15.290 381.118 INDEPENDENT EXAMINATION FEES 2024 2023 Fee5 payable to the independent examiner for= Independent examination of the financial 5tatemenrs 1.310 I,D40 TANGIBLE FIXED ASSETS Fixture5 and fittings Freehold property Plant and machinery Tota15 COST At l January 2024 Additions 5.766 49,520 1.285 219,190 2,727 274,476 4,012 At 31 December 2024 S,766 50,805 221.917 278,488 DEPRECIATION At l January 2024 Charge for year 43,800 1,033 140.495 16,900 184,295 17,933 At 31 December 2024 44.833 157.395 202,228 NET BOOK VALUE Al 31 0ecembeT 2024 5.766 5,972 64,522 76,260 At 31 December 2023 5,766 5.720 78,695 90.181 Page 12 continued...
WEST MIDLAND BIRD CLUB NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2024 io. OTHER INVESTMENTS Other investments MARKET VALUE At l January 2024 Revaluaiions 200.561 20,162 At 31 December 2024 220,723 NET BOOKVALUE At 31 December 2024 220,723 At 31 Oecember 2023 200,561 ii. DE8TORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Prepayments and actFued income 5.964 16,017 12. CREDITORS.. AMOUNTS FALLING DUE WiTHIN ONE YEAR 2024 2023 Other credstors 5,680 15,971 13. MOVEMENT IN FUNDS Net movement in funds At 31.12.24 At 1.1.24 Unrestrirted funds General fund 365,828 13,450 379.278 Restricted funds Worcestershire Curlew Group Fair Isle Bird Observatory 290 15,000 290 15.000 15.290 15,290 TOTAL FUNDS 381,118 13.450 394,568 P3Be 13 continued...
WEST MIDLAND BIRD CLU8 NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THEYEAR ENDED 31 DECEMBER 2024 13. MOVEMENT IN FUNDS- continued Net movement in funds, included in the above are as follow5.' Incoming resources Resources expènded Gains and losse5 Movement in funds Unrestricted funds General fund 94,137 Iirx),8491 20,162 13.450 TOTAL FUNDS 94,137 1100,8491 20,162 13,450 Comparatives for mDvement in funds Nei movement in funds At 31.12.23 At 1.1.23 Unrestricted funds General fund 351,998 14,230 365,828 Restricted funds Worcester5hiTe Curlew Group Fair Isle Bird Observatorv 290 15.000 290 15.000 15,290 15,290 TOTALFUNDS 366,888 14,230 381,118 Comparative net rnovement in funds. included in the above are as follow5-. Incoming resources Resources expended Gains and losses Movement in funds Unrestricted funds General fund 96.387 195.7091 13,552 14,230 TOTAL FUNDS 96.387 195,7091 13,552 14,230 Page 14 continued...
WEST MIDLANO 81RD CLUB NOTES TO THE FINANCIAL STATEMENT5- contlnued FOR THE YEAR ENDED 31 DECEMBER 2024 14. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 December 2024. Page IS
WEST MIDL4ND BIRDCLUB DETAILED sfATEMENT OF FINANCIAL AcTIVlES FOR THE YEAR ENDED 31 DECEMBER 2024 2024 Total funds 2023 Total funds Unrestricted fund5 Restricted funds INCOME AND ENDOWMENTS Donattons and legacies Donaticlns Gifi aid LeBacies Subscription5 and permit5 1,408 11,647 186 63.668 1.408 11,647 186 63.668 4,936 11.984 68,995 76,909 76.909 85,915 lftvestment intome Interest receivable- tiading 1.978 1,978 222 Charitable activities Ladywalk management account Grants and subsidies received 12.250 3,000 12,250 3,0 10,250 15.250 15,250 10,250 Total incoming resources 94,137 94,137 96.387 EXPENDITLJRE Charitable aclivities ladywa1k reserve 8elvide reserve Blithfield reserve Harborne re5eTve Non reserve costs Solihull branch siafford branch Kiddermin5ter branch 16.004 18,390 4,255 16.004 18.390 4,255 10,504 22,735 4.669 366 3,519 121 595 1451 27.303 8,369 17.573 5,349 5,349 584 12,103 13,189 30,975 12.103 13,189 30.975 Bird reports Support costs 100,849 100,849 95,709 Total resour5 expended 100,849 100,849 95,709 Net Èncome 16,7121 16.7121 678 This page does not fofm part of the statutory financial Statements Page 16