Charity number: 256936
Trustees’ report and unaudited financial statements for the year ended 31[st] December 2023
Sussex Ornithological Society (SOS)
Contents
| Page | |
|---|---|
| Reference and administrative details of the charity, its Trustees, and advisers | 2 |
| Chair of Council’sstatement | 3 |
| Trustees’ report | 4-7 |
| Independent examiner’s report | 8 |
| Statement of financial activities | 9 |
| Balance sheet | 10 |
| Notes to the financial statements | 11-18 |
Sussex Ornithological Society Reference and administrative details of the charity, its Trustees, and advisors, for the year ended 31 December 2023.
Chris Corrigan, President Clare Buckle, Chair of Council (appointed 1 April 2023) Alan Swetman, Secretary Ted Merrikin, Treasurer Mark Mallalieu, Chair of Scientific, Editor of the Sussex Bird Report Jonathan Cook, Chair of Membership & Publicity Jon Curson, Member of Council Mya Bambrick, Member of Council Katie Nethercoat, Member of Council Pat Wilder, Member of Council (Co-opted 25 April 2023) Elsa Heath, Member of Council (appointed 1 April 2023) Tony Benton, Member of Council (appointed 1 April 2023) Susan Kerry-Bedell, Member of Council (Co-opted 28 Dec 2023) Richard Cowser (deceased 16 February 2023) David Campbell (resigned 1 April 2023) Martin Daniel (resigned 1 April 2023) Matt Twydell (resigned 1 April 2023)
Charity Registered Number 256936
Principal office
10 Hills Road Steyning West Sussex BN44 3QG
Registered office
Blessings Barns Farm Lane Storrington Pulborough West Sussex RH20 4AH
Independent examiner Lucy Hammond BSc FCA Kreston Reeves LLP Chartered Accountants 9 Donnington Park 85 Birdham Road Chichester West Sussex PO20 7AJ
2
Sussex Ornithological Society Chair’s statement for the year ended 31 December 2023
2023 began with another successful new year bird race, which raised almost £1,500 for the Society. Then at the end of January we were delighted to hold our first in person conference since 2020 with 150 members attending an excellent day at a new venue, Oathall Community College. At the end of the conference Stonechat awards for long service to the Society were given to Chris Davis, David Howey, and Conservation Officer Richard Cowser.
We were very sad when both David and Richard died the following month and in June the Society lost another key figure when Dr Barrie Watson, Vice President, and a member of the Society from day one, also passed away. Members of the Society were able to read some lovely tributes to them in the spring, summer, and autumn newsletters.
At the AGM in April, the Society’s new rules were approved by members, with 52 attending the meeting at the Adastra Hall in Hassocks. Mike Russell stood down as Chair following the completion of his five-year term of office and Matt Twydell and Martin Daniel also left Council as outside commitments took them away from Sussex. We are very grateful to them for their contribution to the Society.The new rules made changes to those positions that automatically sit on Council which now consists of just five specific positions, Chair of Council, Treasurer, Secretary, and the Chairs of both the Scientific and the Membership and Publicity committees. In addition, we can have between five to eight others who are ‘ordinary’ Members of Council. With three such Members being re-elected (Jon Curson, Mya Bambridge and Katie Nethercoat), Elsa Heath and Tony Benton were voted in as additional ordinary Council Members bringing the total number of trustees following the AGM to ten. The new rules are the result of a great deal of work behind the scenes and we are extremely grateful to Richard Cowser and Mark Mallalieu for driving this forward, and to Nick Rutter for his legal advice. Nick had indicated that he intended to step aside as the Society’s Legal Advisor once the new rules were in place. Council would like to thank Nick for his work on behalf of the Society over the years. We are fortunate that during the year Andrew Armitage volunteered to take Nick’s place as the Society’s Legal Advisor. Following AGM business, those present were treated to a fascinating talk by Penny Green, Ecologist at the Knepp Estate.
A key focus for Council this year has been ensuring that risk is well managed. If the number of trustees were to fall below the minimum of ten, Council’s ability to manage the Society’s affairs would be severely restricted. We therefore co-opted both Pat Wilder and Susan Kerry Bedell to Council during the year, and now have 12 trustees. Other risk management activities included updating our risk register and putting in place regular monitoring and reviews, we refreshed the Society’s Strategy, reviewed our insurance provision, and put in place secure cloud storage for the Society’s documents. We are now working on a programme of updated risk assessments for our activities. In May we joined the National Council for Voluntary Organisations (NCVO) which provides advice and best practice guidance to voluntary organisations and charities. As a result of this we introduced new policies including Volunteering, Equality Diversity & Inclusion (EDI), Health & Safety and Safeguarding policies. The new volunteering and EDI policies allow us to advertise volunteer vacancies on platforms that were previously unavailable to us, and this has already proved fruitful.
In September a very successful Membership Strategy Day was held at the Pavilion in Lewes, organised by Jonno Cook - chair of our Membership and Publicity committee, and facilitated by Sue Walsh. The focus of the day was to think creatively about ways we can increase our membership and maximise our impact in support of our objectives. Our new Health & Safety and Safeguarding policies, as well as being best practice for charities, put us in a good position for the ambitions we have for extending our activities to a wider membership, and working with other like-minded organisations.
It has been another successful year for SOS, as a direct result of the dedication, passion, and hard work of those who help keep the Society running to a high standard and sincere thanks are owed to everyone who has supported the Society this year.
Clare Buckle, Chair of Council
11/03/2024
3
Sussex Ornithological Society
Trustees’ report for the year ended 31 December 2023
The Trustees present their annual report together with the unaudited financial statements of the Sussex Ornithological Society for the year 1 January to 31 December 2023.
Formed in 1962, the Sussex Ornithological Society “(SOS)” has grown to become one of the largest county bird clubs in Great Britain with a current membership of 2,084. Members receive quarterly newsletters and a copy of the Sussex Bird Report. Since inception the SOS has gifted over £466,000 to a wide variety of projects within Sussex focusing mainly on conservation, and education relating to the county’s avifauna.
Strategy
The objects of the Society are:
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-To record and study wild birds in the county of Sussex.
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-To assist in the conservation of the wild birds of Great Britain.
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-To engage, inspire and educate people to enjoy, appreciate and understand birds and their habitats.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to the public benefit, including the guidance ‘Public benefit: running a charity (PB2)’.
A. To record and study wild birds in Sussex –
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Be the official recorder of birds in Sussex. Maintain a computerised database of Sussex bird records.
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Continually encourage members and non-members to submit records and educate them to make their records more informative. Keep under review the methodology for collecting and storing records.
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Support nationally organised bird surveys and carry out targeted recording or Sussex-only surveys if there is felt to be a specific gap in our records.
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Publish annually the Sussex Bird Report and periodically (about every 20 years) an atlas/avifauna of Sussex Birds showing changes in species distribution and abundance.
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Review and adjudicate on records of rare and difficult-to-identify species and refer records for nominated species to the British Birds Rarities Committee (BBRC) for adjudication.
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Sussex Ornithological Society
B. To assist in the conservation of the wild birds of Great Britain
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Share our records (with exceptions for very sensitive species) with the Sussex Biodiversity Records Centre, who are often the first “port of call” for developers requesting records, and other bodies as appropriate, so that our records are used to help conserve birds. Fulfil requests for data from such bodies as Rare Breeding Birds Panel (RBBP), British Trust for Ornithology (BTO) and Royal Society for the Protection of Birds (RSPB), and other appropriate bodies/persons.
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Support appeals for funds from other bodies for projects promoting the interests of birds in Sussex, following the principles set out in the Financial Strategy.
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Initiate and support projects of benefit to wild birds.
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Continue management of Charleston Reedbed and New Lake for conservation purposes when necessary and appropriate.
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Continue to be represented on other bodies in Sussex, where decisions will affect birds.
C. To engage, inspire and educate people to enjoy, appreciate and understand birds and their habitats
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Organise an annual conference covering themes related to wildlife, particularly birds, which will help to achieve the Society’s objects.
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Organise an annual programme of outings, covering the main birdwatching sites in Sussex.
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Encourage scientific study of birds through the publication of papers in the Sussex Bird Report and by providing financial support for ornithological research.
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Publish a quarterly newsletter to keep members informed of the Society’s work and to inspire them to help in survey work and other activities. Encourage members to submit interesting articles for publication on county bird related subjects.
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Maintain website and social media for communicating with members and others.
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Support specific campaigns to educate and involve the public on wildlife (mainly avian) issues.
D. Resources
We will continue to make best use of resources (money and people, all of whom are Volunteers), and we will:
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Continue efficient financial administration of the Society and implement our Financial Strategy, and Reserves Policy (See Annex below).
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Regularly review format of the Annual General Meeting (AGM).
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Regularly review Committee structure of the Society, to make sure that it fulfils the requirements set out above. Maintain Roles and Responsibilities for each Committee, and update Officers’ job descriptions.
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Each specialist function within the SOS to be set out in written form and is reviewed annually.
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Maintain and grow our membership so that the Society can effectively carry out its objects.
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Develop links with other natural history clubs and societies in Sussex to our mutual benefit.
Annex
Financial Strategy
The Society will use its funds in support of its objectives. It will seek to retain adequate reserves to enable it to give support to projects and appeals as they arise and will raise additional funds to replenish reserves or to support specific projects if necessary.
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Sussex Ornithological Society
Achievements and performance
Main achievements of the charity
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The Annual New Year Bird Race, in which 16 teams took part raised £1,484 including Gift Aid for the Society.
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The Annual SOS Conference held at the end of January was held at a new venue, Oathall College, Haywards Heath with 150 members attending.
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The Society during the year updated its Risk Management Policy, refreshed the Society’s Strategy and introduced Volunteering, Equality, Diversity and Inclusion (EDI), Health and Safety and Safeguarding policies. In September a Membership Strategy Day was held focusing on creative ways to increase our membership.
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During the year surveys of Breeding Nightjars and the regular Sussex Winter Birds were led and supported by SOS. Members also supported surveys run by other organisations throughout the year.
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Our Swift and Hirundine champions were very active throughout the year in promoting interest and action in the county.
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The Conservation Team worked hard to monitor and work with Local Planners in areas identified as being key sites that are important for Sussex birds, to ensure that they are not harmed by development.
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Over 641,000 bird sightings were added to the database this year, and we now hold over 7.35 million records of Birds of Sussex.
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SOS donated £31,342 to worthy conservation causes during the year.
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The SOS Bird Report for 2022 was published during November 2023. It provided information on all species found in the county for the year, scientific papers, other articles, survey information and many photographs etc.
Financial Review
The Income of the Charity was £76,884 [2022: £39,232] and expenditure was £62,075 [2022: £50,431] giving a net surplus/(deficit) for the year of £14,809 [2022: (11,199)]
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they update the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
b. Reserves policy
Council has established a Reserves Policy whereby unrestricted funds not committed or invested for the long term should be equivalent to six months of resources expended. At this level Council feels it would be able to continue the Society’s current activities in the event of a significant drop in funding. Council reviews the reserves level annually and limits commitments so that this level is maintained. Uncommitted and unrestricted funds (excluding the designated life members fund) on 31 December 2023 were £84,350 (2022: £68,206). Taking account of our reserves policy funds available for conservation at year end were £35,319 (2022: £28,660). The excess is being retained temporarily due to anticipated and previously indicated requests for funding for a variety of charitable organisations for financing the purchase and development of nature reserves in the county, and other conservation projects.
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Sussex Ornithological Society
Structure, governance, and management.
a. Constitution
Sussex Ornithological Society is an unincorporated association, registered as charity, number 256936, and is constituted under the rules adopted at the 1963 Annual General Meeting of the Society, with subsequent amendments and additions.
b. Management
The entire business of the Society shall be managed by a council consisting of five Honorary Officers and not less than five or more than eight other members of the Society.
c. Methods of appointment or election of Trustees
The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of rule 25 in the Society’s Rules. At every Annual General Meeting the Society shall elect the honorary officers and members of the Council for the ensuing year. All honorary officers and members of the council may serve for a term of five years rule 9(a) excepting the President who may serve for no more than 10 years.
d. Training of Trustees
Towards the end of the Honorary Officers tenure, every effort is made to recruit a suitable candidate for the position. When a suitable applicant is found, they are invited to attend a Council meeting, to be introduced to all the other members. Training is given by the retiring Honorary officer to the applicant until he/she is confident in their new role.
e. Related party transactions
During the year one Trustee made donations without conditions to the Charity amounting to £50.
f. Principal risks and uncertainties
In September 2014 Trustees carried out a full review of our risk assessment policy. Annually this policy is discussed by the Trustees and their main concern is the lack of volunteers who are prepared to serve on Council and to take on officers’ responsibility. The Trustees are satisfied that even if no suitable applicants can be found, Society Rule 9(b) will allow the incumbent, if willing, to remain in his/her position until a suitable replacement is found or not more than 10 years of their appointment.
The General Data Protection Regulation came into effect in May 2018, SOS updated its Privacy Policy in September 2018. During 2023 the Society introduced new policies comprising of Equality, Diversity and Inclusion, Volunteering, Health and Safety and Safeguarding policies.
Approved by order of the members of the board of Trustees on 11/03/2024 and signed on their
behalf by :
Chair of Council
7
Independent Examiner's Report to the Trustees of Sussex Ornithological Society (SOS)
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 202 3 which are set out on pages 9 to 18.
Responsibilities and basis of report
As the charity’s trustees 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 charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the 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:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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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.
This report is made solely to the Charity’s Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity’s Trustees those matters I am required to state to them in an Independent Examiner’s Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity’s Trustees as a body, for my work or for this report.
Signed
Lucy Hammond Bsc FCA
9 Donnington Park 85 Birdham Road Chichester West Sussex PO20 7AJ
Date: 12 March 2024
8
Sussex Ornithological Society
Statement of financial activities
for the year ended 31 December 2023
| Note Income from: Donations, legacies and Gift Aid 3 Charitable activities 4 Other trading activities 5 Investments 6 Membership subscriptions 7 Total income Expenditure on: Raising funds 8 Charitable activities 10 Depreciation on Society's equipment 24 Total expenditure Net movement of funds Reconciliation of funds: Total funds brought forward Net movement of funds Transfer between funds Total funds carried forward |
Unrestricted Designated Restricted Total Total funds funds funds funds funds 2023 2023 2023 2023 2022 £ £ £ £ £ 47,450 - - 47,450 11,132 2,453 - - 2,453 816 2,229 - - 2,229 1,988 4,268 - - 4,268 1,379 20,485 - - 20,485 23,917 |
|---|---|
| 76,884 - - 76,884 39,232 |
|
| 266 - - 266 864 61,044 - 455 61,499 49,567 310 - - 310 - |
|
| 61,620 - 455 62,075 50,431 |
|
| 15,264 - (455) 14,809 (11,199) 66,169 9,999 455 76,623 87,822 15,264 (455) 14,809 (11,199) 2,917 (2,917) - - - |
|
| 84,350 7,082 - 91,432 76,623 |
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Sussex Ornithological Society
Balance Sheet As at 31 December 2023
| Note Fixed Assets Equipment owned by the Society 19 Current assets Debtors 20 Cash at bank and in hand Creditors: amounts falling due within one year 21 Net current assets Total assets less current liabilities Net current assets Charity funds Restricted funds 22 Designated funds 22 Unrestricted funds 22 Total funds |
2023 2022 £ £ 1,600 - 3,509 1,330 133,231 104,038 136,740 105,368 (46,908) (28,745) 91,432 76,623 91,432 76,623 91,432 76,623 - 455 7,082 9,999 84,350 66,169 91,432 76,623 |
2023 2022 £ £ 1,600 - 3,509 1,330 133,231 104,038 136,740 105,368 (46,908) (28,745) 91,432 76,623 91,432 76,623 91,432 76,623 - 455 7,082 9,999 84,350 66,169 91,432 76,623 |
|---|---|---|
| 76,623 |
The financial statements were approved and authorised for issue by the Trustees on 11/03/2024 and signed on their behalf by:
Clare Buckle Chair of Council
The notes on pages 11 to 18 form part of these financial statements.
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Sussex Ornithological Society
Notes to the financial statements. For the year ended 31 December 2023
1. General information
Sussex Ornithological Society (256936) is a charity limited by guarantee registered in England and Wales. The registered office is Blessings, Barns Farm Lane, Storrington, Pulborough, West Sussex. RH20 4AH and the place of business is 10 Hills Road, Steyning, West Sussex BN44 3QG.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements are presented in Sterling (£) and rounded to the nearest £1.
Sussex Ornithological Society meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
A summary of the significant accounting policies is set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2 Income
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received, and the amount of income receivable can be measured reliably.
Subscriptions are accounted for in the year to which they relate. Each life member subscription received is released equally from designated funds to general unrestricted funds in the 12 years starting with its year of receipt.
The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the charity, can be reliably measured. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Other income is recognized in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.
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Sussex Ornithological Society
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.
Expenditure on raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.
Grants payable are payments made to third parties in the furtherance of the charitable objects of the charity.
All expenditure is inclusive of irrecoverable VAT.
2.4 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
2.5 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
2.6 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance Sheet date because of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
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Sussex Ornithological Society
2.7 Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
2.8 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund are set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund are set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
2.9 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 are sufficient with the level of reserves for the charity to continue as a going concern.
2.10 Fixed Assets and Depreciation
Equipment with a value of under £2,500 pounds when purchased will be depreciated over a five-year period.
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| Income from donations and legacies Donations and legacies(inc Gift Aid) Income from charitable events Sales of, & Advertising in the Bird Report Sale of Bird conservation products(Nestboxes) Conference & Meeting receipts Income from other trading activities Bird Race (inc Gift Aid), Raffles and sale of SOS branded items Investment Income Interest on Deposit Accounts Income from subscriptions Membership subscriptions Expenditure on raising funds Raising voluntary income (Purchase of SOS branded Items) Income from donations and legacies Donations Income tax recoverable (Gift Aid) Legacies Donations Income Tax Recoverable (Gift Aid) Legacies |
2023 2022 £ £ 47,450 11,132 47,450 11,132 2023 2022 £ £ 849 743 - - 1,604 73 2,453 816 2023 2022 £ £ 2,229 1,988 2023 2022 £ £ 4,268 1,379 2023 2022 £ £ 20,485 23,917 2023 2022 £ £ 266 864 266 864 Unrestricted Restricted Total funds funds funds 2023 2023 2023 £ £ £ 2,714 - 2,714 4,736 - 4,736 40,000 - 40,000 |
2023 2022 £ £ 47,450 11,132 |
|---|---|---|
| 47,450 11,132 |
||
| 2023 2022 £ £ 849 743 - - 1,604 73 |
||
| 2,453 816 |
||
| 2023 2022 £ £ |
||
| 2,229 1,988 |
||
| 2023 2022 £ £ |
||
| 4,268 1,379 |
||
| 2023 2022 £ £ |
||
| 20,485 23,917 |
||
| 2023 2022 £ £ 266 864 |
||
| 266 864 |
||
| 47,450 - 47,450 |
||
| Unrestricted Restricted Total funds funds funds 2022 2022 2022 £ £ £ 2,686 - 2,686 5,446 - 5,446 3,000 - 3,000 |
||
| 11,132 - 11,132 |
3 . Income from donations and legacies
4 . Income from charitable events
5 . Income from other trading activities
6 . Investment Income
7 . Income from subscriptions
8 . Expenditure on raising funds
9 . Income from donations and legacies
10 . Income from charitable activities
| Income from advertising and the sale of the Bird Report Bird conservation and nest box contributions Conference and meeting receipts Income from other trading activities Bird race sponsorship Income tax recoverable(Gift Aid)-Bird race Proceeds of raffles Sales of SOS branded items |
Unrestricted Total Unrestricted Total funds funds funds funds 2023 2023 2022 2022 £ £ £ £ 849 849 743 743 - - - - 1604 1604 73 73 |
|---|---|
| 2,453 2,453 816 816 |
|
| Unrestricted Total Unrestricted Total funds funds funds funds 2023 2023 2022 2022 £ £ £ £ 1,244 1,244 1,382 1,382 240 240 315 315 415 415 - - 330 330 291 291 |
|
| 2,229 2,229 1,988 1,988 |
11 . Income from other trading activities
14
12 . Analysis of grants
| 2023 RSPB Broadwater Warren Goat Grazing Project Charleston Reedbed Swift Conservation SWT Waltham Brooks Nofence grazing project SWT Iping, Stedham Common, Burton Mill Pond Project Barn Owls Arundel B-BOS Swifts at Climping 2022 Matt Kirk-Redstart Nest Box Observation Project Brighton House Sparrows Yr 3 Swift Conservation RSPB-Pagham Harbour Ferryfield Project Coombe Valley Countryside Park-Carp Clearance Project Barn Owls RSPB-Broadwater Warren Goat Grazing Project Charleston Reedbed Yearly rental & wood for decking Nightingale Survey Analysis of expenditure on charitable activities Bird Report printing & delivery, Conference & Survey Trips Bird conservation grants made by the Society (Note 9) Newsletter printing & delivery, Web site & meeting costs Accountancy and Admin costs Subscriptions to other bodies Analysis of expenditure by activities Bird Report printing & delivery, conference & surveys Bird conservation donations made by the Society Newsletter printing & delivery, Web site and meeting costs Administration costs Subscriptions to other bodies Bird Report printing & delivery, conference & outings Bird conservation donations made by the Society Newsletter printing & delivery, Web site and meeting costs Administration costs Subscriptions to other bodies |
Unrestricted Restricted Total funds funds funds £ £ £ 5,770 - 5,770 1,861 - 1,861 1,158 455 1,613 9,025 - 9,025 11,074 - 11,074 1,000 - 1,000 998 - 998 30,887 455 31,342 Unrestricted Designated Total funds funds funds £ £ £ 338 - 338 (1,000) - (1,000) - 285 285 20,000 - 20,000 2,500 - 2,500 - 1,000 1,000 1,840 - 1,840 179 - 179 720 - 720 24,578 1,285 25,863 Total Funds Total Funds 2023 2022 £ £ 10,154 9,081 31,342 25,863 11,879 9,225 7,584 5,316 540 82 61,499 49,567 Grants Activities Support Total undertaken costs costs directly 2023 2023 2023 2023 £ £ £ £ 10,154 10,154 31,342 31,342 11,879 11,879 7,584 7,584 540 540 |
Unrestricted Restricted Total funds funds funds £ £ £ 5,770 - 5,770 1,861 - 1,861 1,158 455 1,613 9,025 - 9,025 11,074 - 11,074 1,000 - 1,000 998 - 998 |
Unrestricted Restricted Total funds funds funds £ £ £ 5,770 - 5,770 1,861 - 1,861 1,158 455 1,613 9,025 - 9,025 11,074 - 11,074 1,000 - 1,000 998 - 998 |
|---|---|---|---|
| 30,887 455 31,342 |
|||
| Unrestricted Designated Total funds funds funds £ £ £ 338 - 338 (1,000) - (1,000) - 285 285 20,000 - 20,000 2,500 - 2,500 - 1,000 1,000 1,840 - 1,840 179 - 179 720 - 720 |
|||
| 24,578 1,285 25,863 |
|||
| Total Funds 2022 £ 9,081 25,863 9,225 5,316 82 |
|||
| 49,567 | |||
| 31,342 22,033 8,124 61,499 |
|||
| Grants Activities Support Total undertaken costs costs directly 2022 2022 2022 2022 £ £ £ . - 9,081 - 9,081 25,863 - - 25,863 - 9,225 - 9,225 - - 5,316 5,316 - - 82 82 |
|||
| 25,863 18,306 5,398 49,567 |
13 . Analysis of expenditure on charitable activities
14 . Analysis of expenditure by activities
15
15 . Analysis of administration costs
| Printing, postage and stationery Insurance Awards, photo competition, consulting & Sundries Accountancy |
Total Total Costs Costs 2023 2022 £ £ 3,805 2,395 229 96 99 315 3,451 2510 |
|---|---|
| 7,584 5,316 |
16 . Expenditure on charitable activities-direct costs
| Bird Report printing and postage Conference expenses Survey Expenses Website Newsletter publication Newsletter delivery Cost of running meetings Bird Report printing and postage Conference expenses Survey Expenses Website Newsletter publication Newsletter delivery Cost of running meetings |
Unrestricted Restricted Total funds funds funds 2023 2023 2023 £ £ £ 9,468 - 9,468 686 - 686 - - - 1,189 - 1189 4,200 - 4,200 5,731 - 5,731 759 - 759 |
|---|---|
| 22,033 - 22,033 |
|
| Unrestricted Restricted Total funds funds funds 2022 2022 2022 £ £ £ 8,751 - 8,751 150 - 150 180 - 180 1,048 - 1048 3,900 - 3,900 4,012 - 4,012 264 - 264 |
|
| 18,305 - 18,305 |
17 . Independent examiner's remuneration
The Independent examiner's remuneration of £2,400 (2022:£2,200)
18 . Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or benefits (2022: £NIL) During the year ended 31 December 2023, no Trustee expenses have been incurred (2022: £NIL)
| 19 . Tangible Fixed Assets Cost Brought Forward at 1 Jan 2023 Additions Cost Carried Forward at 31 Dec 2023 Depreciation Brought Forward at 1 Jan 2023 Charged in the year Cost Carried Forward at 31 Dec 2023 Net Book Value at 31 December 2023 |
2,023 £ - |
|---|---|
| 1,910 | |
| 1,910 | |
| 310 | |
| 310 | |
| 1,600 |
20 . Debtors: Due within one year
| Other debtors Accrued Income |
2023 2022 £ £ |
|---|---|
| 3,509 51 |
|
| - 1,279 |
|
| 3,509 1,330 |
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| 21 . Creditors: Amounts falling due within one year Accrued Grants Accruals and deferred income Deferred income relates to conference fees and membership paid in advance. 22 . Statement of funds Statement of funds-current year Balance at Income Expenditure 01-Jan Unrestricted funds 2023 Designated funds Life Members fund 7,962 - - Conservation fund 2,037 - - 9,999 - - General fund General funds-all funds 66,169 76,884 (61,620) Total Unrestricted funds 76,168 76,884 (61,620) Restricted funds Conservation fund 455 - (455) Total of funds 76,623 76,884 (62,075) Statement of funds-previous year Balance at Income Expenditure 01-Jan Unrestricted funds 2022 Designated funds Life Members fund 6,900 2,150 - Conservation fund 2,054 1,267 (1,285) 8,954 3,418 (1,285) General fund General funds-all funds 78,413 35,814 (49,146) . Total Unrestricted funds 87,367 39,232 (50,431) Restricted funds Conservation fund 455 - - Total of funds 87,822 39,232 (50,431) |
21 . Creditors: Amounts falling due within one year Accrued Grants Accruals and deferred income Deferred income relates to conference fees and membership paid in advance. 22 . Statement of funds Statement of funds-current year Balance at Income Expenditure 01-Jan Unrestricted funds 2023 Designated funds Life Members fund 7,962 - - Conservation fund 2,037 - - 9,999 - - General fund General funds-all funds 66,169 76,884 (61,620) Total Unrestricted funds 76,168 76,884 (61,620) Restricted funds Conservation fund 455 - (455) Total of funds 76,623 76,884 (62,075) Statement of funds-previous year Balance at Income Expenditure 01-Jan Unrestricted funds 2022 Designated funds Life Members fund 6,900 2,150 - Conservation fund 2,054 1,267 (1,285) 8,954 3,418 (1,285) General fund General funds-all funds 78,413 35,814 (49,146) . Total Unrestricted funds 87,367 39,232 (50,431) Restricted funds Conservation fund 455 - - Total of funds 87,822 39,232 (50,431) |
21 . Creditors: Amounts falling due within one year Accrued Grants Accruals and deferred income Deferred income relates to conference fees and membership paid in advance. 22 . Statement of funds Statement of funds-current year Balance at Income Expenditure 01-Jan Unrestricted funds 2023 Designated funds Life Members fund 7,962 - - Conservation fund 2,037 - - 9,999 - - General fund General funds-all funds 66,169 76,884 (61,620) Total Unrestricted funds 76,168 76,884 (61,620) Restricted funds Conservation fund 455 - (455) Total of funds 76,623 76,884 (62,075) Statement of funds-previous year Balance at Income Expenditure 01-Jan Unrestricted funds 2022 Designated funds Life Members fund 6,900 2,150 - Conservation fund 2,054 1,267 (1,285) 8,954 3,418 (1,285) General fund General funds-all funds 78,413 35,814 (49,146) . Total Unrestricted funds 87,367 39,232 (50,431) Restricted funds Conservation fund 455 - - Total of funds 87,822 39,232 (50,431) |
2023 2022 £ £ 41,438 25,785 5,470 2,960 |
2023 2022 £ £ 41,438 25,785 5,470 2,960 |
|---|---|---|---|---|
| 46,908 28,745 |
||||
| Transfers Balance at In/out 31-Dec 2023 (880) 7,082 (2,037) - |
||||
| 2023 7,082 - |
||||
| 9,999 - - |
(2,917) | 7,082 | ||
| 66,169 76,884 (61,620) |
2,917 | 84,350 | ||
| 76,168 76,884 (61,620) |
- | 91,432 | ||
| 455 - (455) |
- | - | ||
| 76,623 76,884 (62,075) |
- | 91,432 | ||
| Balance at Income Expenditure 01-Jan 2022 6,900 2,150 - 2,054 1,267 (1,285) |
Transfers Balance at In/out 31-Dec 2022 (1,088) 7,962 - 2,037 |
|||
| 2022 7,962 2,037 |
||||
| 8,954 3,418 (1,285) |
(1,088) | 9,999 | ||
| 78,413 35,814 (49,146) |
1,088 | 66,169 | ||
| . | ||||
| 87,367 39,232 (50,431) |
- | 76,168 | ||
| 455 - - |
- | 455 | ||
| 87,822 39,232 (50,431) |
- | 76,623 |
Unrestricted funds
The unrestricted funds are available for the use at the discretion of the Trustees in the furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds
The restricted funds are available for the purpose of funding the support of Peregrines and Swifts in the county. During the year £455 was paid out of the Restricted fund towards the Swift projects.
Designated funds
Life members designated funds relate to membership of the society for life. The income is recognised in full when received but is recorded in a designated fund and is released equally to unrestricted funds in the 12 years starting with the year of receipt.
Transfer between funds
During the year £880 (2022: £1,088) was transferred from the Life Membership fund to the General Fund. This is in accordance with the Society's policy.
During the year £2,037 was transferred from the Designated Conservation Fund to the General Fund to help fund Barn Owl and Swift projects.
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23 . Analysis of net assets between funds
Analysis of net assets between funds-current year
| Analysis of net assets between funds-current year | |
|---|---|
| Current assets Creditors due within one year Total Analysis of net assets-prior year Current assets Creditors due within one year Total |
Unrestricted Restricted Total funds 2023 funds2023 funds 2023 £ £ £ 138,340 - 138,340 (46,908) - (46,908) |
| 91,432 - 91,432 |
|
| Unrestricted Restricted Total funds2022 funds 2022 funds2022 £ £ £ 104,913 455 105,368 (28,745) - (28,745) |
|
| 76,168 455 76,623 |
24 . Related party transactions
During the year 1 Trustee made donations without conditions to the Charity totalling £50 (2022: two Trustees made donations totalling £100). There are no other related party transactions requiring disclosure.
25 . Controlling party
The Charity is governed by the Trustees' who do not consider there to be one controlling party.
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