## ## |||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|