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2025-12-31-accounts

Charity number: 256936

Trustees’ report and unaudited financial statements for the year ended 31[st] December 2025

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 2025.

President

Chris Corrigan

Trustees

Clare Buckle, Chair of Council Alan Swetman, Secretary Ted Merrikin, Treasurer Chas Holt, Chair of Scientific (resigned 01 May 2025) Jonathan Cook, Chair of Membership & Publicity Adam Huttly, (appointed 04 Feb 2025) Katie Nethercoat, Member of Council Pat Wilder, Member of Council Jack Thompson, (appointed 04 Feb 2025) Tony Benton, Member of Council Susan Kerry-Bedell, Member of Council Steve Gilbert, Member of Council

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 Maurice Frost F.C.A Lake Barn Maypole Lane Yapton Arundel West Sussex BN18 0DR

2

Sussex Ornithological Society

Chair’s statement for the year ended 31 December 2025

I am proud to present the annual report for the Society for 2025, reflecting the incredible amount of unpaid work our officers and volunteers have carried out during the year resulting in some significant outcomes for the Society.

In support of our objectives to record and study birds in Sussex, assist in the conservation of wild birds, and to engage and inspire people to appreciate birds and their habitats, we have had several achievements in 2025:

The year began with the annual bird race, with 16 teams raising over £1800 for the Society, closely followed by a successful conference with five excellent talks. During the year officers have worked extremely hard on plans for a volunteer thank you event, and new format combined conference & AGM, which will take place in January and April 2026 respectively.

At the AGM in April 2025, we outlined our plans for development of a new Society website. A small team worked throughout 2025 with our selected provider to develop the new site, as well as commissioning updated branding for the Society. We are excited about these developments and look forward to unveiling the refreshed site and designs in 2026.

Once again, we published the consistently excellent Sussex Bird Report, as well as our quarterly newsletter for members. As well as 40 outings for our members to enjoy, we provided talks to local communities to inspire and support their interest in birds.

Through the generosity of our members, the public, and Chichester Harbour Friends, we supported the restoration of the Ferry Pool at Sidlesham through the Big Give campaign. We funded marker buoys on the River Adur at Shoreham to raise awareness of wildlife-only areas on the RSPB reserve, and funded trail cameras at Rye Harbour to increase monitoring of predators during the forthcoming breeding season.

Society grants have supported several local communities who wish to provide nest boxes for Swifts and Hirundines, and we continue to provide funding for nest boxes to Sussex Barn Owl Group as well as supporting site maintenance at Charleston Reedbed.

Our busy conservation team continues to monitor planning applications for impacts on birds and habitats, lodging objections where it is believed appropriate to do so, based on evidence available from our extensive bird records.

These achievements are outlined in more detail in the report below.

Behinds the scenes Council met five times to oversee the work of the Society, ensuring that our governance and finances are sound. Major items for discussion have included the ongoing work of ensuring that all aspects of risk are effectively managed for the Society. We introduced a new Donations policy, outlining how we award grants, and a new Privacy policy was published.

Supporting all these achievements are teams of volunteers dedicating hours of work fitted around other commitments and, in some cases, around full-time jobs too. I am extremely grateful to our committed Council and Committee members and all our volunteers for their hard work and dedication, and to Society members for their invaluable support of the Society.

Clare Buckle Chair of Council

16/03/2026

3

Sussex Ornithological Society

Trustees’ report for the year ended 31 December 2025

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 2025

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 1,898. Members receive quarterly newsletters and a copy of the Sussex Bird Report. Since inception the SOS has given over £494,000 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:

-To record and study wild birds in the county of Sussex.

-To assist in the conservation of the wild birds of Great Britain.

-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 –

  1. Be the official recorder of birds in Sussex. Maintain a computerised database of Sussex bird records.

  2. 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.

  3. 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.

  4. 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.

  5. 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.

4

Sussex Ornithological Society

B. To assist in the conservation of the wild birds of Great Britain

  1. 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.

  2. 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.

  3. Initiate and support projects of benefit to wild birds.

  4. Continue management of Charleston Reedbed for conservation purposes when necessary and appropriate.

  5. 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

  1. Organise an annual conference covering themes related to wildlife, particularly birds, which will help to achieve the Society’s objects.

  2. Organise an annual programme of outings, covering the main birdwatching sites in and around Sussex.

  3. Encourage scientific study of birds through the publication of papers in the Sussex Bird Report and by providing financial support for ornithological research.

  4. 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.

  5. Develop and maintain website and social media for communicating with members and others.

  6. Support specific campaigns to educate and involve the public on wildlife (mainly avian) issues.

D. Our Resources

We will continue to make best use of resources (money and people, all of whom are Volunteers), and we will:

  1. Continue efficient financial administration of the Society and implement our Financial Strategy, and Reserves Policy (See Annex below).

  2. Regularly review format of the Annual General Meeting (AGM).

  3. 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.

  4. Each specialist function within the SOS to be set out in written form and is reviewed annually.

  5. Maintain and grow our membership so that the Society can effectively carry out its objects.

  6. 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.

5

Sussex Ornithological Society

Achievements and performance

Main achievements of the charity

Financial Review

The Income of the Charity was £59,745 [2024: £41,983] and Expenditure was £49,461 [2024: £29,526] giving a Net surplus for the year of £10,284 [2024: £ 12,507 ]

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 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 will review the actual reserves level annually and limit� commitments so�that this level is maintained. Uncommitted and unrestricted funds (excluding� the designated life�members fund) on 31 December 2025 were £ 105,525 (2024: £ 97,085 ).� Taking account of our�reserves policy funds available for conservation at year end were £50,313 (2024: £26,951).�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.

6

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 9 in the Society’s Rules. All members of the Council shall be elected at an Annual General Meeting and shall hold office for a period of five years, rule 9(a). Under rule 9(b) this period may be extended to ten years. The President of the Society may serve for a period of ten years.

d. Training 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.

Principal risks and uncertainties

In September 2024, 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. In 2023 the Society introduced new policies comprising Equality, Diversity and Inclusion, Volunteering, Health and Safety and Safeguarding policies. A social media policy was introduced during 2024. In 2025 a new Funding Policy was introduced.

Approved by order of the members of the board of Trustees on 16/03/2026 and signed on their

behalf by :

Clare Buckle Chair of Council

7

Independent examiner’s report to the Trustees of Sussex Ornithological Society (the charity’)

I report to the charity Trustees on my examination of the accounts of Sussex Ornithological Society (the charity) for the year ended 31 December 2025.

Responsibilities and basis of report

As the Trustees of the charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the 2011 Act’).

I report in respect of our examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I am qualified to carry out the Independent Examination being a qualified member of the Institute of Chartered Accountants in England and Wales.

I have completed my examination. I confirm that no 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 charity 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.

  4. The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended practice for accounting and reporting by charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).

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 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.

Maurice Frost

Maurice Frost F.C.A. Maypole Lane Yapton Arundel West Sussex BN18 0NR

2 6 March 2026

8

Sussex Ornithological Society

Statement of financial activities
for the year ended 31 December 2025
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
11
Grant funding
12
Charitable activities
13
Depreciation on Society's equipment
19
Total expenditure
Net movement of funds
Reconciliation of funds:
Total funds brought forward
Net movement of funds
Transfer between funds
Total funds carried forward		 As restated
Unrestricted
Designated
Restricted
Total
Total
funds
funds
funds
funds
funds
2025
2025
2025
2025
2024
£
£
£
£
£
21,005
-
-
21,332
7,851
3,533
-
-
3,506
3,313
2,830
-
-
2,530
2,864
6,261
-
-
6,261
5,151
21,841
4,275
-
26,116
22,804
55,470
4,275
-
59,745
41,983
256
-
-
256
499
15,971
3,485
-
19,456
3,201
29,001
-
-
29,001
25,466
748
-
-
748
310
45,976
3,485
-
49,461
29,476
9,494
790
-
10,284
12,507
57,085
46,854
-
103,939
91,432
9,494
790
-
10,284
12,507
1,431
(1,431)
-
-
-
68,010
46,213
-
114,223
103,939

9

Balance Sheet As at 31 December 2025

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
Charity funds
Restricted funds
22
Designated funds
22
Unrestricted funds
22
Total funds		 123
113,321
113,444
(1,234)
-
46,213
68,010		 2025
2024
£
£
2,013
1,290
-
130,068
130,068
(27,419)
112,210
102,649
114,223
103,939
-
46,854
57,085
114,223
103,939

The financial statements were approved and authorised for issue by the Trustees on 16/03/2026 and signed on their behalf by: Clare Buckle Chair of Council

The notes on pages 11 to 18 form part of these financial statements.

10

Sussex Ornithological Society

Notes to the financial statements. For the year ended 31 December 2025.

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.

11

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.

12

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.

13

Notes to the financial statements

for the year ended 31 December 2025

Income from donations and legacies
Donations and legacies(inc Gift Aid)
Income from charitable events
Sales of, & Advertising in the Bird Report and newsletter
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
Income from donations and legacies
Donations
Income tax recoverable (Gift Aid)
Legacies
Donations
Income Tax Recoverable (Gift Aid)
Legacies		 2025
2024
£
£
21,005
7,851
21,005
7,851
2025
2024
£
£
1,515
1,507
-
-
2,018
1,806
3,533
3,313
2025
2024
£
£
2,830
2,864
2025
2024
£
£
6,261
5,151
2025
2024
£
£
26,116
22,804
Unrestricted
Restricted
Total
funds
funds
funds
2025
2025
2025
£
£
£
12,600
-
12,600
6,790
-
6,790
1,615
-
1,615
21,005
-
21,005
Unrestricted
Restricted
Total
funds
funds
funds
2024
2024
2024
£
£
£
3,408
-
3,409
4,179
-
4,179
263
-
263
7,851
-
7,851

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 . Income from donations and legacies

9 . 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
2025
2025
2024
2024
£
£
£
£
1515
1515
1507
1507
-
-
-
-
2018
2018
1806
1806
3533
3533
3,313
3,313
Unrestricted
Total
Unrestricted
Total
funds
funds
funds
funds
2025
2025
2024
2024
£
£
£
£
1,606
1,606
1,694
1,694
328
328
371
371
510
510
404
404
387
387
395
395
2,830
2,830
2,864
2,864

10 . Income from other trading activities

14

Notes to the financial statements for the year ended 31 December 2025

11 . Expenditure on raising funds

Raising voluntary income (Purchase of SOS branded Items)

2025 2024
£ £
256 499
256 499

12 . Analysis of grants

2025
Charleston Reedbed
Barn Owls
SOS Young Birders Scheme
Swift Conservation
RSPB-Pagham Harbour Ferryfield Pool Enhancement
RSPB- Shoreham Estuary Marker Bouys
2024
RSPB Broadwater Warren Goat Grazing Project
Charleston Reedbed
SOS Young Birders Scheme
Swift Conservation
Coombe Valley Countryside Park (Carp Clearance)
Barn Owls
Analysis of expenditure on charitable activities
Bird Report printing & delivery, Conference & Survey Trips
Bird conservation grants made by the Society (Note12)
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
Designated
Total
funds
funds
funds
£
£
£
1
-
1
1,090
-
1,090
525
-
525
3,639
-
3,639
10,716
-
10,716
-
3,485
3,485
15,971
3,485
19,456
Unrestricted
Designated
Total
funds
funds
funds
£
£
£
250
-
250
(1,859)
-
(1,859)
1,317
-
1,317
2,853
-
2,853
(450)
-
(450)
1,090
-
1,090
3,201
-
3,201
Total Funds
Total Funds
2025
2024
£
£
11,708
10,825
19,456
3,201
12,256
8,664
5,286
5,601
500
686
49,205
28,977
Grants
Activities
Support
Total
undertaken
costs
costs
directly
2025
2025
2025
2025
£
£
£
£
-
11,708
-
11,707
19,456
-
-
19,456
-
12,256
-
12,256
-
-
5,286
5,286
-
-
500
500
19,456
23,964
5,786
49,205
Grants
Activities
Support
Total
undertaken
costs
costs
directly
2024
2024
2024
2024
£
£
£
.
-
10,825
-
10,825
3,201
-
-
3,201
-
8,664
-
8,664
-
-
5,601
5,601
-
-
686
686
3,201
19,489
6,287
28,977

13 . Analysis of expenditure on charitable activities

14 . Analysis of expenditure by activities

15

Notes to the financial statements for the year ended 31 December 2025

15 . Analysis of administration costs

Printing, postage and stationery
Insurance
Awards, photo competition, consulting & Sundries
Accountancy		 Total
Total
Costs
Costs
2025
2024
£
£
1,807
1,929
335
312
1,654
540
1,491
2,820
5,286
5,601

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
2025
2025
2025
£
£
£
9,641
-
9,641
2,068
-
2,068
-
-
-
4,278
-
4,278
2,761
-
2,761
4,585
-
4,585
631
-
631
23,964
-
23,964
Unrestricted
Restricted
Total
funds
funds
funds
2024
2024
2024
£
£
£
9,814
-
9,814
1,012
-
1,012
-
-
-
970
-
970
3,183
-
3,183
4,098
-
4,098
412
-
412
19,489
-
19,489

17 . Independent examiner's remuneration

The Independent examiner's remuneration of £1,000(2024:£2,400)

18 . Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or benefits (2024: £NIL)

During the year ended 31 December 2024, no Trustee expenses have been incurred (2024: £NIL)

Tangible Fixed Assets
Cost Brought Forward at 1 Jan 2025
Additions
Cost Carried Forward at 31 Dec 2025
Depreciation Brought Forward at 1 Jan 2025
Charged in the year
Cost Carried Forward at 31 Dec 2025
Net Book Value at 31 December 2025
Debtors: Due within one year
Other debtors
Accrued Income		 2,025
2,024
£
1,910
1910
1,470
-
3,380
1910
620
310
747
310
1,367
620
2,013
1290
2025
2024
£
£
123
-
-
-
123
-

19 . Tangible Fixed Assets

20 . Debtors: Due within one year

16

Notes to the financial statements for the year ended 31 December 2025

21 . Creditors: Amounts falling due within one year
Accrued Grants
Accruals and deferred income
Deferred income relates to conference fees and membership
22 . Statement of funds
Statement of funds-current year
Unrestricted funds
Designated funds
Life Members fund
R Cowser Fund-Support for Sussex Bird Species
B Rogers Fund-Communication,Habitat & Engagement
General fund
General funds-all funds
Total Unrestricted funds
Restricted funds
Conservation fund
Total of funds
Statement of funds-previous year
Unrestricted funds
Designated funds
Life Members fund
R Cowser Fund-Support for Sussex Bird Species
B Rogers Fund-Communication,Habitat & Engagement
General fund
General funds-all funds
Total Unrestricted funds
Restricted funds
Conservation fund
Total of funds		 2025
2024
£
£
234
22,400
1,000
5,019
1,234
27,419
paid in advance.
Balance at
Income
Expenditure
Transfers
Balance at
1-Jan
In/out
31-Dec
2025
2025
6,854
4,275
-
(1,431)
9,698
10,000
(3,485)
6,515
30,000
-
-
-
30,000
46,854
4,275
(3,485)
(1,431)
46,213
57,085
55,470
(45,976)
1,431
68,010
103,939
59,745
(49,461)
-
114,223
-
-
-
-
-
103,939
59,745
(49,461)
-
114,223
Balance at
Income
Expenditure
Transfers
Balance at
1-Jan
In/out
31-Dec
2024
2024
7,082
900
-
(1,128)
6,854
-
-
-
10,000
10,000
-
-
-
30,000
30,000
7,082
900
-
38,872
46,854
84,350
41,083
(29,476)
(38,872)
57,085
.
91,432
41,983
(29,476)
-
103,939
-
-
-
-
-
91,432
41,983
(29,476)
-
103,939

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.

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 £1,431 (2024: £1,128) was transferred from the Life Membership fund to the General Fund. This is in accordance with the Society's policy.

17

Notes to the financial statements for the year ended 31 December 2025

23 . Analysis of net assets between funds

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 2025
funds 2025
funds 2025
£
£
£
115,457
-
115,457
(1,234)
-
(1,234)
114,223
-
114,223
Unrestricted
Restricted
Total
funds 2024
funds 2024
funds 2024
£
£
£
131,358
-
131,358
(27,419)
-
(27,419)
103,939
-
103,939

24 . Related party transactions

During the year one Trustee made a donation without conditions to the Charity totalling £50 (2024: one Trustee made a donation of £50)

25 . Controlling party

The Charity is governed by the Trustees' who do not consider there to be one controlling party.

18