**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: 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 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 **Document generated** Tue, 21st Apr 2026 16:43:02 BST **Document fingerprint** 8d0d93a88537aabce21096f2ca83dafa ## **Parties involved with this document** ## **Document processed** ## **Party + Fingerprint** Tue, 21st Apr 2026 16:44:16 BST Wed, 22nd Apr 2026 8:11:28 BST Wed, 22nd Apr 2026 8:11:29 BST Mr Richard Neil Stonier - Signer (93c424c21f2f32d4628675b1da4eca76) Jeremy Hodgkiss - Signer (8fc20ae87d5defe1b24d187d431499b2) Olivia Broadhurst - Copied In (06d37161e36c9686f51b8a76cc387ca1) ## **Audit history log** ## **Date** ## **Action** Tue, 21st Apr 2026 16:43:02 BST Tue, 21st Apr 2026 16:43:02 BST Tue, 21st Apr 2026 16:43:02 BST Tue, 21st Apr 2026 16:43:02 BST Tue, 21st Apr 2026 16:43:02 BST Tue, 21st Apr 2026 16:43:02 BST Tue, 21st Apr 2026 16:43:02 BST Tue, 21st Apr 2026 16:43:14 BST Tue, 21st Apr 2026 16:43:14 BST Tue, 21st Apr 2026 16:43:14 BST Tue, 21st Apr 2026 16:43:37 BST Tue, 21st Apr 2026 16:44:06 BST Tue, 21st Apr 2026 16:44:16 BST Tue, 21st Apr 2026 16:44:16 BST Tue, 21st Apr 2026 16:44:18 BST Wed, 22nd Apr 2026 8:10:59 BST Envelope generated with fingerprint e23a1243e5a2c43ed969c868e76bb682 (18.133.63.166) Document generated with fingerprint 9d396f90b0e8f14dc4b62455292c81d5. 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