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2024-12-31-accounts

REGISTERED CHARITY NUMBER: 229524

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2024

for

The Bibliographical Society

Thornton Springer LLP Chartered Accountants

67 Westow Street London SE19 3RW

The Bibliographical Society

Contents of the Financial Statements for the Year Ended 31 December 2024

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 16
Detailed Statement of Financial Activities 17 to 18

The Bibliographical Society

Report of the Trustees

for the Year Ended 31 December 2024

The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the Society are to promote and encourage bibliographical studies, and in particular:

Public benefit

The Trustees confirm that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers and duties. The public benefit of the Charity's activities are outlined under 'Objectives and Activities' and 'Achievements and Performance' within this report.

Grantmaking

The Society invites applications for awards from scholars engaged in bibliographical research (on, for example, book history, textual transmission, publishing, printing, bookbinding, book-ownership and book-collecting). The Society hopes to make awards both for immediate research needs, such as for microfilms or travelling expenses, and for longer-term support, for example to assist with prolonged visits to libraries and archives.

ACHIEVEMENT AND PERFORMANCE Charitable activities

Review of the year 2024

The Society has continued to meet its aims and charitable objectives throughout the year 2024. More specifically, the Society has:

The Society maintains a healthy balance in its general purposes fund in order to withstand unexpected downturns and to sponsor specific future projects which will be presented to Council for consideration in the coming years.

Page 1

The Bibliographical Society

Report of the Trustees

for the Year Ended 31 December 2024

FINANCIAL REVIEW

Investment policy and objectives

The Charity’s investment objective is to protect, in so far as is reasonable and with the avoidance of undue risk, the real value of the Charity’s capital and income after allowance for inflation.

Reserves policy

Over the medium term it is the Trustees' intention to spend annual income while maintaining the real value of the General Fund.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Society is regulated by the Charity Commissioners for England and Wales under a revised Trust Deed dated 18 April 1929.

Recruitment and appointment of new trustees

New Trustees are usually known to and recommended by existing Trustees. Their selection will be based on their experience, qualifications and skills.

Organisational structure

The Society operates primarily through the Council, the members of which are elected at each Annual General Meeting of the Society’s members. The principal officers are the President, Secretary, Treasurer, Librarian and the editors of The Library and of Monographs.

At present the Society has no salaried employees.

Council has appointed a number of subcommittees to assist in various areas:

Finance & General Purposes

Fellowships & Bursaries Publications Medal Outreach Libraries at risk

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

229524

Principal address

c/o Institute of English Studies Room 304, Senate House Malet Street London WC1E 7HU

Page 2

The Bibliographical Society

Report of the Trustees

for the Year Ended 31 December 2024

Trustees

S Beattie (resigned 8.10.24) N Bell (President -from 8.10.2024) A Bianchi J P Croft L G Evans (appointed 8.10.24) M Ford A Franklin D Green K Limper-Herz (Secretary) R Linenthal (President - to 8.10.24) D Macfarlane S Panayotova (appointed 8.10.24) M Payne (Treasurer) D Pearson W Poole E Potten J Raven G Sewell J Simpson (resigned 8.10.24) L Sims J Walworth J Willoughby

Independent Examiner

Thornton Springer LLP Chartered Accountants 67 Westow Street London SE19 3RW Approved by order of the board of trustees on ............................................. and signed on its behalf by:

.......................................................................... K Limper-Herz (Secretary) - Trustee

Page 3

Independent Examiner's Report to the Trustees of The Bibliographical Society

Independent examiner's report to the trustees of The Bibliographical Society

I report to the charity trustees on my examination of the accounts of The Bibliographical Society (the Trust) for the year ended 31 December 2024.

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.

S B Ison FCCA

Thornton Springer LLP Chartered Accountants 67 Westow Street London SE19 3RW

Date: .............................................

Page 4

The Bibliographical Society

Statement of Financial Activities

for the Year Ended 31 December 2024

Notes
INCOME AND
ENDOWMENTS FROM
Donations and legacies
Charitable activities
Other
The Library
Other trading activities
2
Investment income
3
Total
EXPENDITURE ON
Charitable activities
Other
Grants & awards
Publishing
The Library
Total
Net gains on investments
NET INCOME
Transfers between funds
13
Net movement in funds
RECONCILIATION OF
FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED
FORWARD
Unrestricted
fund
£
-
-
104,300
24,051
23,155
151,506
25,624
20,898
5,258
92,960
144,740
23,205
29,971
-
29,971
558,758
588,729
Restricted
funds
£
-
-
-
-
210
210
-
-
-
-
-
211
421
16,000
16,421
150,397
166,818
Endowment
fund
£
-
-
-
-
23,322
23,322
-
-
-
-
-
23,517
46,839
(16,000)
30,839
712,230
743,069
31.12.24
Total
funds
£
-
-
104,300
24,051
46,687
175,038
25,624
20,898
5,258
92,960
144,740
46,933
77,231
-
77,231
1,421,385
1,498,616
31.12.23
Total
funds
£
1,077
8
104,072
17,260
44,303
166,720
38,189
23,840
900
92,096
155,025
30,192
41,887
-
41,887
1,379,498
1,421,385

The notes form part of these financial statements

Page 5

The Bibliographical Society

Balance Sheet

31 December 2024

Notes
FIXED ASSETS
Heritage assets
6
Investments
7
CURRENT ASSETS
Stocks
8
Debtors
9
Cash at bank
10
CREDITORS
Amounts falling due within one
year
11
NET CURRENT ASSETS
TOTAL ASSETS LESS
CURRENT LIABILITIES
CREDITORS
Amounts falling due after more
than one year
12
NET ASSETS
FUNDS
13
Unrestricted funds
Restricted funds
Endowment funds
TOTAL FUNDS
Unrestricted
fund
£
20,000
360,587
380,587
4,000
104,837
143,385
252,222
(39,025)
213,197
593,784
(5,055)
588,729
Restricted
funds
£
-
166,818
166,818
-
-
-
-
-
-
166,818
-
166,818
Endowment
fund
£
-
743,069
743,069
-
-
-
-
-
-
743,069
-
743,069
31.12.24
Total
funds
£
20,000
1,270,474
1,290,474
4,000
104,837
143,385
252,222
(39,025)
213,197
1,503,671
(5,055)
1,498,616
588,729
166,818
743,069
1,498,616
31.12.23
Total
funds
£
20,000
1,126,918
1,146,918
4,000
103,117
210,656
317,773
(38,251)
279,522
1,426,440
(5,055)
1,421,385
558,758
150,397
712,230
1,421,385

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. M Payne (Treasurer) - Trustee

The notes form part of these financial statements

Page 6

The Bibliographical Society

Notes to the Financial Statements for the Year Ended 31 December 2024

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, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

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.

Grants are made mainly to individuals for bibliographical research. The availability of awards is advertised and applications are considered by the Fellowships & Bursaries Subcommittee.

Provision is made in the accounts for grants committed but unpaid at the end of the year where a constructive obligation has been created.

Allocation and apportionment of costs

Since the vast majority of support costs relate to the charitable activities, no apportionment is made to other headings in the financial statements.

Heritage assets

The Society’s library is identified as a heritage asset. It is not regarded primarily as an investment; it is included in the Balance Sheet at a value estimated by the trustees. The library is stored at the University of Essex. No record exists of the historical cost of the library.

Stocks

In view of the small quantity of stock of completed publications and publications in the course of preparation, the value, based at the lower of estimated cost and net realisable value, has been estimated by the trustees.

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 7

The Bibliographical Society

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

1. ACCOUNTING POLICIES - continued

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Life membership

Life membership subscriptions are credited to subscriptions over a period of 20 years. The deferred income in respect of life members is shown on the Balance Sheet.

2. OTHER TRADING ACTIVITIES

3.

31.12.24 31.12.23
Unrestricted Restricted Endowment Total Total
funds funds funds funds funds
£ £ £ £ £
Subscriptions 24,051 - - 24,051 17,260
INVESTMENT INCOME
31.12.24 31.12.23
Unrestricted Restricted Endowment Total Total
funds funds funds funds funds
£ £ £ £ £
Deposit account interest 143 - - 143 139
Curr asset inv income 23,012 210 23,322 46,544 44,164
23,155 210 23,322 46,687 44,303

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

Trustees' expenses

Included in expenses of meetings are payments totalling £1,524 (2023 £864) made to Council Members in reimbursement of travelling expenses

continued...

Page 8

The Bibliographical Society

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

5.
COMPARATIVES FOR THE STATEMENT OF
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Other
The Library
Other trading activities
Investment income
Total
EXPENDITURE ON
Charitable activities
Other
Grants & awards
Publishing
The Library
Total
Net gains on investments
NET INCOME
Transfers between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
funds
£
£
1,077
-
8
-
104,072
-
17,260
-
25,298
194
147,715
194
38,189
-
23,840
-
900
-
92,096
-
155,025
-
17,199
134
9,889
328
-
(93,000)
9,889
(92,672)
548,869
243,069
558,758
150,397
Endowment
fund
£
-
-
-
-
18,811
18,811
-
-
-
-
-
12,859
31,670
93,000
124,670
587,560
712,230
Total
funds
£
1,077
8
104,072
17,260
44,303
166,720
38,189
23,840
900
92,096
155,025
30,192
41,887
-
41,887
1,379,498
1,421,385

continued...

Page 9

The Bibliographical Society

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

6. HERITAGE ASSETS

MARKET VALUE
At 1 January 2024 and 31 December 2024
NET BOOK VALUE
At 31 December 2024
At 31 December 2023
Total
£
20,000
20,000
20,000

To comply with the Charities SORP requirements, the Society’s library is recognised as a heritage asset on the Balance Sheet.

7. FIXED ASSET INVESTMENTS

MARKET VALUE
At 1 January 2024
Additions
Disposals
Revaluations
At 31 December 2024
NET BOOK VALUE
At 31 December 2024
At 31 December 2023
Listed
investments
£
1,126,918
100,001
(3,378)
46,933
1,270,474
1,270,474
1,126,918
2024 2024 2023
Common Investment Funds Cost Market
value
Cost Marketvalue
1,118,017
5,021
3,880
£1,226,142
Charity Multi-Asset Fund 1,216,377 1,261,371 1,119,736
COIF Charities Investment Fund
General Purposes Fund 305 5,134 305
Graham Pollard Memorial Fund 1,000 3,967 1,000
£1,217,682 £1,270,473 £1,124,430

There were no investment assets outside the UK.

Movement in year: 2024 2023

Market value at 1 January
1,126,917 1,100,036
Additions 100,000 -
Disposals (3,378) (3,389)
Unrealised gain/(loss) 46,933 30,270
Market value at 31 December £1,240,472 £1,126,917

continued...

Page 10

The Bibliographical Society

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

7. FIXED ASSET INVESTMENTS - continued

Investments are stated at market value.

Unrealised gains or losses on revaluing investments are taken to the Statement of Financial Activities. Realised gains or losses on disposal of investments are also shown in the Statement of Financial Activities.

8. STOCKS

Stocks
9.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Sale of publications
VAT recoverable
10.
CASH AT BANK
Bank deposit account
Bank current account
Key Bank account -American Friends
First Interstate Bank
Paypal
Cazenove
Total
31.12.24
£
4,000
31.12.24
£
104,300
537
104,837
31.12.24
Total
funds
£
10,029
120,544
2,626
674
6,897
2,615
143,385
31.12.23
£
4,000
31.12.23
£
104,072
(955)
103,117
31.12.23
Total
funds
£
9,886
191,114
2,626
475
4,189
2,366
210,656

continued...

Page 11

The Bibliographical Society

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Advance subscriptions
Accruals and deferred income
12.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
Deferred income - life members
13.
MOVEMENT IN FUNDS
Net
movement
At 1.1.24
in funds
£
£
Unrestricted funds
General fund
558,758
29,971
Restricted funds
Randeria Fund
6,035
397
Graham Pollard Memorial Fund
362
24
Future Publications
144,000
-
150,397
421
Endowment funds
Permanent Endowment
712,230
46,839
TOTAL FUNDS
1,421,385
77,231
31.12.24
£
1,322
37,703
39,025

31.12.24
£
5,055
Transfers
between
funds
£
-
-
-
16,000
16,000
(16,000)
-
31.12.23
£
424
37,827
38,251
31.12.23
£
5,055
At
31.12.24
£
588,729
6,432
386
160,000
166,818
743,069
1,498,616

continued...

Page 12

The Bibliographical Society

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 Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 151,506 (144,740) 23,205 29,971
Restricted funds
Randeria Fund 198 - 199 397
Graham Pollard Memorial Fund 12 - 12 24
210 - 211 421
Endowment funds
Permanent Endowment 23,322 - 23,517 46,839
TOTAL FUNDS 175,038 (144,740) 46,933 77,231
Comparatives for movement in funds
Net Transfers
movement between At
At 1.1.23 in funds funds 31.12.23
£ £ £ £
Unrestricted funds
General fund 548,869 9,889 - 558,758
Restricted funds
Randeria Fund 5,726 309 - 6,035
Graham Pollard Memorial Fund 343 19 - 362
Future Publications 237,000 - (93,000) 144,000
243,069 328 (93,000) 150,397
Endowment funds
Permanent Endowment 587,560 31,670 93,000 712,230
TOTAL FUNDS 1,379,498 41,887 - 1,421,385

continued...

Page 13

The Bibliographical Society

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

13. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Randeria Fund
Graham Pollard Memorial Fund
Endowment funds
Permanent Endowment
TOTAL FUNDS
Incoming
resources
£
147,715
183
11
194
18,811
166,720
Resources
expended
£
(155,025)
-
-
-
-
(155,025)
Gains and
Movement
losses
in funds
£
£
17,199
9,889
126
309
8
19
134
328
12,859
31,670
30,192
41,887
Gains and
Movement
losses
in funds
£
£
17,199
9,889
126
309
8
19
134
328
12,859
31,670
30,192
41,887
328
31,670
41,887

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Randeria Fund
Graham Pollard Memorial Fund
Future Publications
Endowment funds
Permanent Endowment
TOTAL FUNDS
At 1.1.23
£
548,869
5,726
343
237,000
243,069
587,560
1,379,498
Net
movement
in funds
£
39,860
706
43
-
749
78,509
119,118
Transfers
between
funds
£
-
-
-
(77,000)
(77,000)
77,000
-
At
31.12.24
£
588,729
6,432
386
160,000
166,818
743,069
1,498,616

continued...

Page 14

The Bibliographical Society

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

13. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Randeria Fund
Graham Pollard Memorial Fund
Endowment funds
Permanent Endowment
TOTAL FUNDS
Incoming
resources
£
299,221
381
23
404
42,133
341,758
Resources
expended
£
(299,765)
-
-
-
-
(299,765)
Gains and
Movement
losses
in funds
£
£
40,404
39,860
325
706
20
43
345
749
36,376
78,509
77,125
119,118
Gains and
Movement
losses
in funds
£
£
40,404
39,860
325
706
20
43
345
749
36,376
78,509
77,125
119,118
749
78,509
119,118

The objects and purposes of the various funds are as follows:

Permanent Endowment Fund

To support bibliographical research and publications.

Designated Funds which have been set aside for specific purposes:

Randeria Fund To fund an annual lecture.

Graham Pollard Memorial Fund

To fund an annual lecture in memory of Graham Pollard.

Future Publications Fund

To fund commitments to future publications:

Future Publications Fund
To fund commitments to future publications:
2024 2023
£ £
Coppens, 15th and 16th century Printers' and Booksellers' Catalogues 16,000 16,000
Gadd, Stationers' Company Liber A 16,000 16,000
Lazarus, Alexander Nowell 16,000 16,000
McKay, Shorthand Books 16,000 16,000
Roberts, Herbert of Cherbury 16,000 16,000
Myrone, Prints and Drawings at the British Library: A Handlist 16,000 16,000
Unallocated 64,000 48,000
160,000 144,000

Transfers between funds

Each year a transfer is made from the Endowment Fund towards future publications costs.

Page 15

continued...

The Bibliographical Society

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024.

Page 16

The Bibliographical Society

Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
31.12.24 31.12.23
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations - 1,077
Other trading activities
Subscriptions 24,051 17,260
Investment income
Deposit account interest 143 139
Curr asset inv income 46,544 44,164
46,687 44,303
Charitable activities
Sales of "The Library" 104,300 104,072
Advertising revenue - 8
104,300 104,080
Total incoming resources 175,038 166,720
EXPENDITURE
Charitable activities
Lectures & meetings 150 1,546
Printing costs -other publications 4,508 900
Commission on sales of "The Library" 26,075 26,018
Printing costs -"The Library" 29,347 34,386
Post & storage -"The Library" 37,538 31,692
Grants to individuals 20,898 23,840
118,516 118,382
Support costs
Management
Clerical assistance & office space 8,238 17,722
Finance
Insurance 631 -
Postage and stationery 17 153
Sundries 2,811 3,427
Bank & Paypal charges 813 463
IT & website expenses 281 1,207
Carried forward 4,553 5,250

This page does not form part of the statutory financial statements

Page 17

The Bibliographical Society

Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
31.12.24 31.12.23
£ £
Finance
Brought forward 4,553 5,250
Exchange difference (8) (670)
4,545 4,580
Governance costs
Council & committee Meeting and members list 8,441 9,341
Accountancy and legal fees 5,000 5,000
13,441 14,341
Total resources expended 144,740 155,025
Net income before gains and losses 30,298 11,695
Realised recognised gains and losses
Realised gains/(losses) on fixed asset investments 18 (78)
Net income 30,316 11,617

This page does not form part of the statutory financial statements

Page 18