## 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**
- The Annual New Year Bird Race, in which 15 teams took part, raised £1,933 including Gift Aid for the Society.
- The Annual SOS Conference held at the end of January was held at Oathall College, Haywards Heath with 180 members attending.
- The Society during the year introduced the new Funding policy refreshed the Society’s EDI policy, Volunteering policy, Privacy Policy, and Social Media Policy.
- Our Swift and Hirundine champions were very active throughout the year in promoting interest and action in the county.
- 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.
- Over 908,500 bird sightings were added to the database this year, and we now hold over 8.86 million records of Birds of Sussex.
- SOS donated £19,455 to worthy conservation causes during the year.
- The SOS Bird Report for 2024 was published during October 2025, acclaimed as an outstanding publication by Bird Guides. It provided information on all species found in the county for the year, scientific papers, other articles, survey information and many photographs etc.
- A new Funding Policy was introduced, and the following were reviewed/updated EDI, Volunteering, Privacy and Social Media.
## **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