REGISTERED CHARITY NUMBER: 213311
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
FOR
WEST MIDLAND BIRD CLUB
Deans Chartered Accountants Gibson House Hurricane Court Hurricane Close Stafford ST16 1GZ
WEST MIDLAND BIRD CLUB
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
| Page | |
|---|---|
| Report of the Trustees | 1 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 to 15 |
| Detailed Statement of Financial Activities | 16 |
WEST MIDLAND BIRD CLUB
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025
The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of 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).
All references to Charity and or Club in this report mean The West Midland Bird Club, charity number 213311. The terms 'Charity' and 'Club' are interchangeable in this report.
During the year the full activity of the charity and all assets owned by the charity were transferred to a new charitable organisation: West Midland Bird Club. Charity number: 1208718.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
213311
Principal address
Gibson House Hurricane Court Hurricane Close Stafford ST16 1GZ
Trustees
Chair of Trustees and independent - J K Macmillan
Independent - T J Fallowell Independent - C McShane Executive - R C Broadbent Executive - D Ainsworth Executive - R N Stonier
Independent Examiner
Deans Chartered Accountants Gibson House Hurricane Court Hurricane Close Stafford ST16 1GZ
21 Apr 2026
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
R Stonier
...................................................................... R N Stonier - Trustee
Page 1
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WEST MIDLAND BIRD CLUB
Independent examiner's report to the trustees of West Midland Bird Club
I report to the charity trustees on my examination of the accounts of West Midland Bird Club (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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do 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.
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.
Deans
J G Hodgkiss
Deans Chartered Accountants Gibson House Hurricane Court Hurricane Close Stafford ST16 1GZ 22 Apr 2026
Date: .............................................
Page 2
WEST MIDLAND BIRD CLUB
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 61,036 Charitable activities Activities undertaken directly 5,877 Investment income 3 572 Total 67,485 EXPENDITURE ON Charitable activities 4 Activities undertaken directly 27,096 Support Costs 39,151 Total 66,247 Net income/(expenditure) 1,238 Net gains/(losses) on investments (5,345) NET INCOME/(EXPENDITURE) (4,107) RECONCILIATION OF FUNDS Total funds brought forward 379,278 Transferred to new charity (375,171) TOTAL FUNDS CARRIED FORWARD - |
Restricted funds £ - - - - - - - - - - 15,290 (15,290) - |
2025 Total funds £ 61,036 5,877 572 67,485 27,096 39,151 66,247 1,238 (5,345) (4,107) 394,568 (390,461) - |
2024 Total funds £ 76,909 15,250 1,978 94,137 69,874 30,975 100,849 (6,712) 20,162 13,450 381,118 - 394,568 |
|---|---|---|---|
The notes form part of these financial statements
Page 3
WEST MIDLAND BIRD CLUB
BALANCE SHEET 31 DECEMBER 2025
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 9 - Other investments 10 - - CURRENT ASSETS Debtors 11 - Cash at bank and in hand - - CREDITORS Amounts falling due within one year 12 - NET CURRENT ASSETS - TOTAL ASSETS LESS CURRENT LIABILITIES - NET ASSETS - FUNDS 13 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ - - - - - - - - - - |
2025 Total funds £ - - - - - - - - - - - - - |
2024 Total funds £ 76,260 220,723 296,983 5,964 97,301 103,265 (5,680) 97,585 394,568 394,568 379,278 15,290 394,568 |
|---|---|---|---|
21 Apr 2026 The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
R Stonier
.............................................
R N Stonier - Trustee
The notes form part of these financial statements
Page 4
WEST MIDLAND BIRD CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, 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 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 functional currency of the charity and rounded to the nearest £.
Financial reporting standard 102 - reduced disclosure exemptions
The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs 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 the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 10% on cost Fixtures and fittings - 10% on cost
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted 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 purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
Page 5
WEST MIDLAND BIRD CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
1. ACCOUNTING POLICIES - continued
Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the statement of financial activities in other administrative expenses.
Going concern
The financial statements have been prepared on a going concern basis 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 expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
2. DONATIONS AND LEGACIES
| Donations Gift aid Legacies Subscriptions and permits INVESTMENT INCOME Interest receivable - trading |
2025 £ 797 7,965 571 51,703 61,036 2025 £ 572 |
2024 £ 1,408 11,647 186 63,668 76,909 2024 £ 1,978 |
|---|---|---|
3. INVESTMENT INCOME
4. CHARITABLE ACTIVITIES COSTS
| CHARITABLE ACTIVITIES COSTS | |
|---|---|
| Direct | |
| Costs (see | |
| note 5) | |
| £ | |
| Activities undertaken directly | 27,096 |
| Support Costs | 39,151 |
| 66,247 |
continued...
Page 6
WEST MIDLAND BIRD CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
5. DIRECT COSTS OF CHARITABLE ACTIVITIES
| Ladywalk reserve Belvide reserve Blithfield reserve Harbourne reserve Non reserve costs Stafford branch Field Meetings Bulletins Bird reports Other expenses Printing, postage and stationery Bird observatory support |
2025 2024 £ £ 2,369 16,004 5,199 18,390 4,963 4,255 3,200 - 639 5,349 (450) 584 (1,619) - 1,013 12,103 8,520 13,189 16,651 24,815 3,262 3,660 22,500 2,500 66,247 100,849 |
2024 £ 16,004 18,390 4,255 - 5,349 584 - 12,103 13,189 24,815 3,660 2,500 |
|---|---|---|
6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 76,909 Charitable activities Activities undertaken directly 15,250 Investment income 1,978 Total 94,137 EXPENDITURE ON Charitable activities Activities undertaken directly 26,034 Support Costs 24,815 Total 100,849 Net gains/(losses) on investments 20,162 |
Restricted funds £ - - - - - - - - |
Total funds £ 76,909 15,250 1,978 |
|---|---|---|
| 94,137 | ||
| 26,034 24,815 |
||
| 100,849 | ||
| 20,162 |
continued...
Page 7
WEST MIDLAND BIRD CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
| 7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 8. INDEPENDENT EXAMINATION FEES Fees payable to the independent examiner for: Independent examination of the financial statements 9. TANGIBLE FIXED ASSETS Freehold property £ COST At 1 January 2025 5,766 Disposals (5,766) At 31 December 2025 - DEPRECIATION At 1 January 2025 - Disposals - At 31 December 2025 - NET BOOK VALUE At 31 December 2025 - At 31 December 2024 5,766 |
continued Unrestricted fund £ 13,450 365,828 379,278 Plant and machinery £ 50,805 (50,805) - 44,833 (44,833) - - 5,972 |
Restricted funds £ - 15,290 15,290 2025 £ - Fixtures and fittings £ 221,917 (221,917) - 157,395 (157,395) - - 64,522 |
Total funds £ 13,450 381,118 394,568 2024 £ 1,310 Totals £ 278,488 (278,488) - 202,228 (202,228) - - 76,260 |
Total funds £ 13,450 381,118 |
|---|---|---|---|---|
| 394,568 |
continued...
Page 8
WEST MIDLAND BIRD CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
| 10. OTHER INVESTMENTS MARKET VALUE At 1 January 2025 Revaluations Disposals At 31 December 2025 NET BOOK VALUE At 31 December 2025 At 31 December 2024 11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Prepayments and accrued income 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors 13. MOVEMENT IN FUNDS At 1.1.25 Net movement in funds £ £ Unrestricted funds General fund 379,278 (4,107) Restricted funds Worcestershire Curlew Group 290 - Fair Isle Bird Observatory 15,000 - 15,290 - TOTAL FUNDS 394,568 (4,107) |
2025 £ - 2025 £ - Transfer to new charity £ (375,171) (290) (15,000) (15,290) (390,461) |
Other investments £ 220,723 (5,344) (215,379) - - 220,723 2024 £ 5,964 2024 £ 5,680 At 31.12.25 £ - - - - - |
|
|---|---|---|---|
continued...
Page 9
WEST MIDLAND BIRD CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
13. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Gains and | Movement | |
|---|---|---|---|---|
| resources | expended | losses | in funds | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General fund | 67,485 | (66,247) | (5,345) | (4,107) |
| Restricted fund | - | - | - | - |
| TOTAL FUNDS | 67,485 | (66,247) | (5,345) | (4,107) |
Comparatives for movement in funds
| Unrestricted funds General fund Restricted funds Worcestershire Curlew Group Fair Isle Bird Observatory TOTAL FUNDS |
At 1.1.24 £ 365,828 290 15,000 15,290 394,568 |
Net movement in funds £ 13,450 - - - 13,450 |
At 31.12.24 £ 379,278 290 15,000 15,290 394,568 |
|---|---|---|---|
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Gains and | Movement | |
|---|---|---|---|---|
| resources | expended | losses | in funds | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General fund | 94,137 | (100,849) | 20,162 | 13,450 |
| Restricted fund | - | - | - | - |
| TOTAL FUNDS | 94,137 | (100,849) | 20,162 | 13,450 |
continued...
Page 10
WEST MIDLAND BIRD CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
14. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2025.
Page 11
WEST MIDLAND BIRD CLUB
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| £ | £ | £ | £ | ||
| INCOME AND ENDOWMENTS | |||||
| Donations and legacies | |||||
| Donations | 797 | - | 797 | 1,408 | |
| Gift aid | 7,965 | - | 7,965 | 11,647 | |
| Legacies | 571 | - | 571 | 186 | |
| Subscriptions and permits | 51,703 | - | 51,703 | 63,668 | |
| 61,036 | - | 61,036 | 76,909 | ||
| Investment income | |||||
| Interest receivable - trading | 572 | - | 572 | 1,978 | |
| Charitable activities | |||||
| Ladywalk management account | - | - | - | 12,250 | |
| Grants and subsidies received | 5,877 | - | 5,877 | 3,000 | |
| 5,877 | - | 5,877 | 15,250 | ||
| Total incoming resources | 67,486 | - | 67,485 | 94,137 | |
| EXPENDITURE | |||||
| Charitable activities | |||||
| Ladywalk reserve | 2,369 | - | 2,369 | 16,004 | |
| Belvide reserve | 5,199 | - | 5,199 | 18,390 | |
| Blithfield reserve | 4,963 | - | 4,963 | 4,255 | |
| Harborne reserve | 3,200 | - | 3,200 | - | |
| Non reserve costs | 639 | - | 639 | 5,349 | |
| Stafford branch | (450) | - | (450) | 584 | |
| Field Meetings | (1,619) | - | (1,619) | - | |
| Bulletins | 1,013 | - | 1,013 | 12,103 | |
| Bird reports | 8,520 | - | 8,520 | 13,189 | |
| Other expenses | 16,651 | - | 16,651 | 24,815 | |
| Printing, postage and stationery | 3,262 | - | 3,262 | 3,660 | |
| Bird observatory support | 22,500 | - | 22,500 | 2,500 | |
| 66,247 | - | 66,247 | 100,849 | ||
| Total resources expended | 66,247 | - | 66,247 | 100,849 | |
| Net income | 1,238 | - | 1,238 | (6,712) |
This page does not form part of the statutory financial statements
Page 12
Issuer
Deans
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