2023-12-31-accounts - The Bibliographical Society

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for the Veer Ende	d	31	December	2023
								31.12.23	31.(2.22
					Unrestricted	Restricted	Endowment	Total	Total
					fund	funds	fund	funds	funds
				Notes					f.
INCOME AND
ENDOWMENTS	FROM
Donations and legacies					1,077			1,077	2,500
Charitable activities
Other					8			8
The Library					1U4,072			104,U72	98,705
Other trading activities					17/60			17,260	l6,7l7
Investment income					25/98	194	18,811	44,303	44,415
Total					147,715	194	18,811	166,720	162,337
EXPENDITURE	ON
Charitable activiiies
Other					38,189			3S,189	31,258
Grants &awards					23,84ii			23,84ll	l1,984
Publishing					900			900	7,l38
The Library					92,096			92,096	85,505
Total					155,025			155,025	l35,885
Net gains/(losses)	on investments				17,199	134	12,859	30,192	((26,106)
NET
INCOME/(EXPENDITURE)					9,889	328	31,67U	41,887	(99,654)
Transfers between		f'unde		13		(93,000)	93,000
Net movement in	funds				9,889	(92,672)	124,670	41,887	(99,654)
RECONCILIATION			OF
FUNDS
Total funds brought		fotward			548,869	243,069	587,560	1,379,498	1,479,152
TOTAL FUNDS	CARRIED
FORWARD					558,758	150,397	712,230	1,421,385	l,379,498

Balance Sheet 31December 2023
					31.12.23	31.12.22
		Unrestricted	Restricted	Endowment	Total	Total
		fimd	funds	fund	funds	funds
	Notes
FIXEDASSETS
Heritage assets		20,000			20,000	20,000
Investments		264,291	150,397	712,230	1,126,918	1,100,036
		284,291	150,397	712,230	1,146,918	1,120,036
CURRENT ASSETS
Stocks	8	4,000			4,000	4,000
Debtors	9	103,117			103,117	108,676
Cash at bank	10	210,656			210,656	196,836
		317,773			317i773	309,512
CREDITORS
Amounts falling due within one
year	11	(38,251)			(38,251)	(44,995)
NET CURRENT ASSETS		279,522			279,522	264,517
TOTAL ASSETSLESS
CURRENT LIABILITIES		563,813	150,397	712,230	1,426,440	1,384,553
CREDITORS
Amounts falling due after more
than one year	12	(5,055)			(5,055)	(5,055)
NET ASSETS		558,758	150,397	712,230	1,421,385	1,379,498
FUNDS	13
Unrestricted funds					558,758	548,869
Restricted funds					150,397	243,069
Endowment funds					712,230	587,560
TOTAL FUNDS					1,421,385	l,379,498

OTHER TRADING A	CTIVITIES
				31.12,23	31.12.22
	Unrestricted	Restricted	Endowment	Total	Total
	funds	funds	fllnrls	funds	funds
					6
Subscriptions	17)260			17/60	16,717

INVESTMENT INCOME
				31.1223	31.12.22
	Unrestricted	Restricted	Endowment	Total	Total
	funds	funds	fimds	funds	funds
				8
Deposit account interest Curr asset inv income	139 25,159	194	18,811	139 44,164	44,415
	25,298	194	18,811	44@03	44,415

COMPARATIVES FOR THE STATEMENT OFFINANCIAL	COMPARATIVES FOR THE STATEMENT OFFINANCIAL	COMPARATIVES FOR THE STATEMENT OFFINANCIAL	ACTIVITIES	ACTIVITIES
		Unrestricted	Restricted		Endowment	Total
		fund	funds		fund	funds
		f.	f,
INCOME AND ENDOWiiENTS FROM
Donations snd legacies		2,500				2,500
Charitable activities
The Library		98,705				98,705
Other trading activities		16,717				16,717
Investment income		28,002		163	16,250	44,415
Total		145,924		163	16,250	162,337
EXPENDITURE ON
Charitable activities
Other		31,258				31,258
Grants &awards		11,984				11,984
Publishing		7, 138				7,138
The Library		85,505				85,505
Total		135,885				135,885
Net gains/(losses) on investments		(172,709)		464	46,139	(126,106)
NET INCOME/(EXPENDITURE)		(162,670)		627	62,389	(99,654)
Transfers between funds			16,000		(16,000)
Net movement in t'unde		(162,670)	16,627		46„389	(99,654)
RECONCILIATION	OFFUNDS
Total funds brought forward		711,539	226,442		541,171	1,479,152
TOTAL FUNDS CARRIED FORWARD		548,869	243,069		587,560	1,379,498

MARKET VALUE
At I January 2023 and 31December 2023	20,000
NET BOOKVALUE
At 31 Decmnber 2023	20,000
At 31December 2022	20,000

						Listed
						investments
MARKET VALUE
At l January 2023						1,100,037
Disposals						(3/11)
Revaluations						30,192
At 31December 2023						1,126,918
NET BOOK VALUE
At 31December 2023						1,126,918
At 31December 2022						1,100,037
			2023		2022
				Market
Common Investment	Funds		Cost	value	~Co t	Marketvalue
Charity Multi-Asset Fund			1,119,736	l,il8,017	1,123.125	1,091,885
COIF Charities Investment		Fund
General Purposes Fund			305	5,021	305	4,598
Graham Pollard Memorial Fund			1,000	3,880	1,000	3,553
			gl,l2,„041	f1,226,142	g1,124,430	6100,036
There were no investment		assets outside the UK.
Movement in year:				2023		2022
Market value at I Janumy				11100,036	1,226, 142
Additions
Disposals				(3,389)
Unrealised gain/(loss)				30,270	(126,106)
Market value at 31December				f1,126,917	81,100,036

8.	STOCKS
			31.12.23	31.12.22
	Stocks		4,0UU	4,000
9.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
			31.12.23	31.12.22
			f.
	Sale ofpublications		104,072	98,705
	Advertising revenue			l,504
	VAT recoverable		(955)	8,467
			103,117	108,676
1U.	CASH AT BANK
			31.12.23	31.12.22
			Total	Total
			funds	funds
	Bank deposit account		9,886	9,747
	Bank current account		191,114	172,414
	Key Bank account -American	Friends	2,626	2,626
	First interstate Bank		475	2,847
	Paypal		4,189	7,690
	Cazcnove		2,366	1,512
	Total		210,656	196,836

							31.12.23	31.12.22
	Advance	subscriptions					424	1,557
	Accruals	and defened income					37,827	43,438
							38,251	44,995
12.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE				TFIAN ONE	YEAR
							31.12.23	31.12.22
							6
	Deferred	income - life members					5,055	5,055
13.	MOVEMENT IN FUNDS
					Net		Transfers
					movement		between	At
				At 1.1.23	in funds		funds	31.12.23
	Unrestricted funds
	General	1'und		548,869	9,889			558,758
	Restricted funds
	Randeria	Fund		5,726	309			6,035
	Graham	Pollard Memorial	Fund	343		19		362
	Funue Publications			237,000			(93,000)	144&000
				243,069	328		(93,00U)	150397
	Endowment funds
	Permanent Endowment			587,560	31,67U		93,000	712,230
	TOTAL	FUNDS		1,379,498	41,887			1,421,385

			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
Unrestricted funds
General fund			147,715	(155,025)	17,199	9,889
Restricted funds
Randeria Fund			183		126	309
Graham Pollard Memorial	Fund		11		8	19
			194		134	328
Endowment funds
Permanent Endowment			18,811		12,859	31,670
TOTALFUNDS			166,720	(155,025)	30,192	41,887
Comparatives for movement		in funds
				Net	Transl'ers
				movement	between	At
			At 1.1.22	in ftmds	funds	31.12.22
			f		6
Unrestricted funds
General fund			7l1,539	(162,670)		548,869
Restricted funds
Randeria Fund			5, I34	592		5,726
Graham Pollard Memorial	Fund		308	35		343
Future Publications			221,000		I6,000	237,000
			226,442	627	16,000	243,069
Endowment funds
Permanent Endowment			541,171	62,389	(16,000)	587,560
TOTAL FUNDS			1,479,152	(99,654)		1,379,498

		Incoming	Resources	Gains	and	Movement
		resources	expended	losses		in funds
				f
Unrestricted funds
General fund		145,924	(135,885)	(172,709)		(162,670)
Restricted funds
Randeria Fund		154			438	592
Graham Pollard Memorial	Fund	9			26	35
		163			464	627
Endowment funds
Permanent Endowment		16,250		46,	139	62,389
TOTALFUNDS		162,337	(135,885)	(126,106)		(99,654)

			Net	Transfers
			movement	between	At
		At 1.1.22	in funds	t'unds	31.12.23
				8
Unrestricted ibnds
General fin		711,539	(152,781)		558,758
Restricted funds
Randeria Fund		5,134	901		6,035
Graham Pollard Memorial	Fund	308	54		362
Future Publications		221,000		(77,000)	144,000
		226,442	955	(77,000)	150,397
Endowment funds
Permanent Endowment		541,171	94,059	77,000	712,230
TOTAL FUNDS		1,479,152	(57,767 )		1,421,385

				Incoming	Resources	Gams and	Movement
				resources	expended	losses	in funds
Unrestricted funds
General fund				293,639	(290,910)	(155,510)	(152,781)
Restricted funds
Randeria Fund				337		564	901
Graham Pollard Memorial		Fund		20		34	54
				357		598	955
Endowment funds
Permanent Endowment				35,061		58,998	94,059
TOTAL FUNDS				329,057	(290,910)	(95,914)	(57,767)
The objects and pmposes		of	the various funds are as follows:
Permanent Endowment		Fund
To support bibliographical			research and publications.
Designated Funds	which	have been set aside for speciTic purposes:
Randeria Fund
To fund an annual	lecture.
Graham Pollard Memorial			Fund
To fund an annual	lecture		in memory ofGraham Pollard.
Future Publications	Fund
To fund commitments		to future publications:

						2023	2022
						g
Coppens,	15th and 16th century Printers'			and Booksellers'	Catalogues	16,000	16,000
Gadd, Stationers' Company		Liber A				16,000	16,000
Micha Lazarus, Alexander		Nowell				16,000	16,000
McKay,	Shorthand Books					16,000	16,000
Roberts,	Herbert ofCherbuty					16,000	16,000
Myronc,	Prints and Drawings		at the British Library: A Handlist			16,000	16,000
Unallocated						48,000	141,000
						144,000	237,000

Detailed Statement ofFinancial Activities for the Y«ar Ended 31December 2023
	31.12.23	31.12.22
	f.
INCOME AND ENDOWMENTS
Donations and legacies
Donations	1,077
Legacies		2,500
	1,077	2,500
Other trading activities
Subscriptions	17,260	16,717
Investment income
Deposit account interest	139
Curr asset inv income	44,164	44,415
	44,303	44,415
Charitable activities
Sales of"The Library"	104,072	98,705
Advertising revenue	8
	104,080	98,705
Total incoming resources	166,720	162,337
EXPENDITURE
Charitable activities
Lectures &meetings	1,546	1,514
Printing costs -other publications	900	7,138
Commission on sales of"The Library"	26,018	24,676
Printing costs -"The Library"	34,386	33,805
Post &storage -"The Library"	31,692	27,024
Grants to individuals	23,840	12,394
	118„382	106,551
Support costs
Management
Clerical assistance &office space	17,722	12„577
Finance
Postage and stationery	153
Sundries	3rt27	I,G92
Carried fonvard	3,580	1,692

Detailed Statement ofFinancial Activities for the Year Ended 31December 2023
		31.12.23	31.12.22
Finance
Broughi I'orward		3,580	1,692
Bank &Paypal charges		463	140
IT&website expenses		1,207	975
Exchange difference		(670)	384
		4,5SO	3,191
Governance costs
Council &committee Meeting and members	list	9,341	6,480
Accountancy and legal fees		5,000	7,086
		14,341	13,566
Total resources expended		155,025	135,885
Net income before gains and losses		11,695	26,452
Realised recognised gains and lasses
Realised gains/(losses) on fixed asset investments		(78)
Net income		11,617	26,452