| Page | ||
|---|---|---|
| Reference and Administrative Information |
||
| Trustees' Report |
2-7 | |
| Independent Examiner's |
Report | |
| Statement of Financial | Activities | |
| Balance Sheet | 10 | |
| Notes to the Financial Statements | 11-20 |
| Unrestricted | Restricted | Total | Total | |||
|---|---|---|---|---|---|---|
| funds | funds | funds | funds | |||
| 2022 | 2022 | 2022 | 2021 | |||
| Note | f | f | f | |||
| Incoming resources | ||||||
| Income and endowments | from: | |||||
| Donations and legacies |
2,250 | 2,250 | 38,135 | |||
| Charitable activities |
14,536 | 14,536 | 9,790 | |||
| Investments | 12,358 | 1,616 | 13,974 | 13,560 | ||
| Total incoming resources | 29,144 | 1,616 | 30,760 | 61,485 | ||
| Resources expended | ||||||
| Expenditure on: |
||||||
| Charitable activities |
37,796 | 37,796 | 27,654 | |||
| Total resources expended | 37,796 | 37,796 | 27,654 | |||
| Net income/(expenditure) | before | |||||
| investment gains/(losses) |
(8,652) | 1,616 | (7,036) | 33,831 | ||
| Net gains/(losses) on investments |
10 | 36,104 | 4,733 | 40,837 | 63,294 | |
| Net movement in funds |
27,452 | 6,349 | 33,801 | 97,125 | ||
| Reconciliation offunds: | ||||||
| Total funds at 1April 2021 | 14 | 442,963 | 57,957 | 500,920 | 403,795 | |
| Total funds at31March | 2022 | 14 | 470,415 | 64,306 | 534,721 | 500,920 |
| 3 | Income from investments | Income from investments | |||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||||
| funds | funds | Total | Total | ||||
| 2022f | 2022f | 2022f | 2021f | ||||
| Income from UK listed |
12,348 | 1,615 | 13,963 | 13,527 | |||
| investments | |||||||
| Bank interest received | 10 | 33 | |||||
| 12,358 | 1,616 | 13,974 | 13,560 | ||||
| Forthe year ended | |||||||
| 31March 2021 | 12,755 | 805 | 13,560 | ||||
| Income from charitable | activities | ||||||
| Unrestricted | Restricted | ||||||
| funds | funds | Total | Total | ||||
| 2022f | 2022 f |
2022f | 2021 f |
||||
| Subscriptions: | |||||||
| -Members and Associates |
10,401 | 10,401 | 6,910 | ||||
| -Affiliated societies | 1,255 | 1,255 | 1,345 | ||||
| -Libraries and Universities | 510 | 510 | 37 | ||||
| Conference and meetings |
(970) | ||||||
| Book and publication | sales | 36 | 36 | 150 | |||
| Sale of Bird Reports | 805 | 805 | 704 | ||||
| Advertising income |
|||||||
| Royalty income | 1,530 | 1,530 | 1,614 | ||||
| The Hawkweeds ofYorkshire |
|||||||
| Lepidoptera book sales |
|||||||
| 14,536 | 14,536 | 9,790 | |||||
| Forthe year ended | |||||||
| 31March 2021 | 9,790 | 9,790 |
| 5 | Analysis ofexpenditure on |
ch | aritable activit |
ies | ||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | |||||
| funds | funds | Total | Total | |||
| 2022f | 2022f | 2022 f |
2021 f |
|||
| Grants to institutions | 550 | 550 | ||||
| Publication costs: |
||||||
| -The Naturalist | 6,920 | 6,920 | 6,602 | |||
| -The Bird Report | 16,691 | 16,691 | 9,106 | |||
| -The Butterflies and | 3,013 | 3,013 | 2,882 | |||
| Moths Report | ||||||
| Conference and meetings |
55 | 55 | ||||
| 27,229 | 27,229 | 18,590 | ||||
| Share ofsupport costs | (6) | 10,317 | 10,317 | 8,814 | ||
| Share ofgovernance | (6) | 250 | 250 | 250 | ||
| costs | ||||||
| 37,796 | 37,796 | 27,654 | ||||
| Forthe year ended 31March | 2021 | |||||
| Unrestricted funds |
27,654 | 27,654 | ||||
| Restricted funds | ||||||
| 27,654 | 27,654 | |||||
| 6 | Allocation ofsupport costs | |||||
| Support | Total | Total | ||||
| Costs f |
Governance f |
2022f | 2021f | |||
| Printing and stationery |
33 | 33 | 132 | |||
| Independent Examiner's |
250 | 250 | 250 | |||
| fees | ||||||
| Administrative Officer |
5,437 | 5,437 | 5,446 | |||
| Consultancy fees |
||||||
| Accountancy fees |
2,313 | 2,313 | 1,375 | |||
| Other administrative | 1,751 | 1,751 | 1,561 | |||
| expenses | ||||||
| Computer and website |
783 | 783 | 300 | |||
| expenses | ||||||
| 10,317 | 250 | 10,567 | 9,064 |
| Tangible fixed assets | ||
|---|---|---|
| Display | ||
| equipmentf | TOTALf | |
| Cost | ||
| At 1April 2021 | 4,548 | 4,548 |
| Additions | ||
| Disposals | ||
| At 31March 2022 | 4,548 | 4,548 |
| Depreciation | ||
| At 1April 2021 | 4,548 | 4,548 |
| Charge for year | ||
| Eliminated on disposal |
||
| At 31March 2022 | 4,548 | 4,548 |
| Carrying amount | ||
| At 31March 2022 | ||
| At 31March 2021 |
| Fixed Asset Investments | |
|---|---|
| Usted | |
| investmentsf | |
| Market value | |
| At 1April 2021 | 427,190 |
| Additions | |
| Revaluations | 40,837 |
| Disposals | |
| At 31March 2022 | 468,027 |
| Historical cost at 31March 2022 | 275,240 |
| 2022f | 2022 | 2021f | 2021 | |||
|---|---|---|---|---|---|---|
| General Funds: | ||||||
| COIF Charities | Investment | 324,558 | 78% | 298,666 | 79% | |
| Fund | ||||||
| COIF Charities | Fixed Interest | 0% | 0% | |||
| Fund | ||||||
| COIF Charities | Global Equity | 30,056 | 7% | 27,729 | ||
| Fund | ||||||
| COIF Charities | Property | Fund | 60,706 | 15% | 52,820 | 15% |
| 415,320 | 100% | 379,215 | ||||
| Restricted Funds: |
||||||
| COIF Charities | Investment | 36,724 | 70% | 33,795 | 70% | |
| Fund | ||||||
| COIF Charities | Fixed Interest | 0% | 0% | |||
| Fund | ||||||
| COIF Charities | Global Equity | 5,202 | 10% | 4,799 | 10% | |
| Fund | ||||||
| COIF Charities | Property | Fund | 10,781 | 20% | 9,381 | 21% |
| 52,707 | 100% | 47,975 | 100% | |||
| 468,027 | 427,190 |
| 12 | Debtors | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 2022f | 2021f | |||||||||
| Accounts Receivable | 541 | |||||||||
| Prepayments | and accrued | income | 1331 | 1,256 | ||||||
| Other Debtors | 1,533 | 1,533 | ||||||||
| 3,405 | 2,789 | |||||||||
| 13 | Creditors: amounts | falling | due within | one year | ||||||
| 2022 | 2021 | |||||||||
| f | f | |||||||||
| Accounts Payable | 4,331 | 5,452 | ||||||||
| Accruals and | deferred | income | 250 | 3,050 | ||||||
| 4,581 | 8,502 | |||||||||
| 14 | Fund reconciliation | |||||||||
| Net | ||||||||||
| Balance at | movement | Balance at | ||||||||
| 1Apr 2021 f |
in funds f |
31Mar 2022 f |
||||||||
| Unrestricted | funds | |||||||||
| Accumulated | Fund | 332,827 | 36,104 | 368,931 | ||||||
| General Revenue Account | 109,685 | (8,652) | 101,033 | |||||||
| Designated - |
Development | Account | 451 | 451 | ||||||
| 442,963 | 27,452 | 470,415 | ||||||||
| Restricted funds | ||||||||||
| Ornithologica | I Accumulated | Fund | 46,948 | 4,733 | 51,681 | |||||
| Ornithologica | I Fund | 5,416 | 1,616 | 7,032 | ||||||
| Special Publications | and | Illustrations | Fund | 2,435 | 2,435 | |||||
| Mycological | Publication | Fund | 1,344 | 1,344 | ||||||
| Restricted Grants received |
(BES5 OPAL) | 1,814 | 1,814 | |||||||
| 57,957 | 6,349 | 64,306 | ||||||||
| Total funds | 500,920 | 33,801 | 534,721 |
| Net moveme | n | t in fu |
nds, | included | in the abov | e are as follows: | ||
|---|---|---|---|---|---|---|---|---|
| Gains / | Movement | |||||||
| Income f |
Expenditure E |
(losses) f |
in funds f |
|||||
| Unrestricted | funds | |||||||
| Accumulated | Fund | 36,104 | 36,104 | |||||
| General Revenue Account | 29,144 | (37,796) | (8,652) | |||||
| Designated | -Development | |||||||
| Account | ||||||||
| 29,144 | (37,796) | 36,104 | 27,452 | |||||
| Restricted funds | ||||||||
| Ornithological | Accumulated | 4,733 | 4,733 | |||||
| Fund | ||||||||
| Ornithological | Fund | 1,616 | 1,616 | |||||
| Special Publications | and | |||||||
| Illustrations | Fund | |||||||
| Mycological | Publication | Fund | ||||||
| Restricted Grants received | ||||||||
| (other) | ||||||||
| Total funds | 30,760 | (37,796) | 40,837 | 33,801 |
| Unrestricted | Designated | Restricted | |||
|---|---|---|---|---|---|
| fundsf | funds f |
fundsf | Totalf | ||
| Fixed | assets | 415,320 | 52,707 | 468,027 | |
| Cash | and current investments | 55,821 | 451 | 11,599 | 67,871 |
| Other | current assets /liabilities | (1,177) | (1,177) | ||
| Total | 469,964 | 451 | 64,306 | 534,721 |
| The carrying amount ofthe cha | rity's financial instruments ar |
e as follows: | |
|---|---|---|---|
| 2022 f |
2021f | ||
| Financiol assets | |||
| Measured at fair value through | net income / expenditure: | ||
| - Fixed asset listed investments | (note 11) | 468,027 | 490,484 |