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2022-12-31-accounts

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Registered Charity No. 267430
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Annual Report, year ended 31 December 2022

The Society once again ended the year with over one thousand members, a substantial proportion of whom subscribed to the Bug Club Magazine for young entomologists. We take great pleasure from the fact that we remain true to our founding aims, in 1935, to promote access to entomology among young people. We have managed to keep all our individual membership subscription rates unchanged for several years, despite financial challenges such as increased printing and postage costs.

In addition to organising our own field events, we are pleased to work with other societies. In 2022, we collaborated with the Royal Entomological Society to hold a Young Verrall Lecture, delivered by a leading international scientist, and we held our annual joint event with the British Entomological and Natural History Society, which this year formed part of that society’s 150[th] anniversary celebrations. We also returned to holding our Annual Exhibition and Insect Fair in October, for the first time since 2019; the event was a success in terms of benefits for attendees as well as being financially affordable.

Our Conservation Committee continued to attend board meetings of Buglife – the Invertebrate Conservation Trust, and worked to restore Invertebrate Link (the Joint Committee for the Conservation of British Invertebrates) which had become less active during the pandemic. We engaged with others to comment to government on the quinquennial review of schedules 5 and 8 of the Wildlife and Countryside Act 1981.

Governance

As is evident from the foregoing summary, the Society encourages engagement in invertebrates and their conservation among young people. We produce entomological books and periodicals and organise educational and field events relevant to entomologists of all ages and levels of expertise. All our activities align closely with the Charity Commission’s guidance on public benefit, in particular the advancement of education, science and environmental protection.

AES Membership is open to anyone paying the annual subscription or admitted as an Honorary Member. We are managed by a Council of not more than 18 members elected by the membership, who also elect the officers for the ensuing year at each AGM. Council members hold office for a period of three years before retiring and may be re-elected for further terms of office.

We decided to set up an informal Northern group of the Society, led by Rev. Philip Reynolds, in order to encourage and support activities outside of our main membership base, which tends to be in the southeast of England. Our Governance Committee discussed the topic of diversity and inclusion and concluded that such considerations should inform all Council

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decisions. For example, online events can provide opportunities to encourage engagement with a more diverse audience, and holding events where possible in inner city areas will be routinely considered.

Our governing body, AES Council, met 5 times during the year, via Zoom, as well as communicating via e-mail, and relevant subcommittee meetings took place. We were pleased that Ms Beulah Garner, a coleopterist at London’s Natural History Museum and Chair of the recently formed Coleopterists’ Society of Britain and Ireland, undertook to continue her Presidency of the Society for the period 2022-23.

Finally, we have been concerned about the use of the name ‘The Bug Club Ltd’ by a company selling fossils and mounted invertebrate specimens online, and we are being advised in this regard by the Nottingham Law Centre, who helped us to register a Trademark on the Bug Club name.

Financial Summary

The AES Finance Committee met on-line and discussed subscription rates, income from publications, the Reserves Policy and future spending commitments and reported back to AES Council. One outcome was a modest increase to institutional subscription rates for the Entomologist’s Record. It also reviewed receipts and expenditure monthly. We changed our bankers from HSBC to NatWest during the year. Certain aspects of the transition (e.g. Standing Orders) remain to be resolved.

Substantial donations from both the British Entomological and Natural History Society and an anonymous donor in support of the Bug Club, as well as a significant donation from Peter Hales, continue to provide useful support of our finances, as do donations from many other members. Receipts for the year were £54,098 (2021: £41,554) and expenses paid out were £53,493 (2021: £48,654). Both receipts and expenses were higher than the previous year and closer to pre Covid-19 pandemic levels, which is encouraging. The main reasons for the increase in expenditure were additional costs to produce our periodicals, and the staging of our Annual Exhibition and Insect Fair. We were able to make cost savings by continuing to hold most meetings online. The increase in receipts was due to donations and income from the Exhibition. We ended the year with a small surplus of £605.

Reserves Policy

The Board of Trustees has determined that the AES will maintain a small investment portfolio as our unrestricted reserves to underwrite our future and provide a small ‘buffer’ against any fluctuations in income and expenditure. The market value of this portfolio on 31st December 2022 was £132,608 (2021: £148,475) which reflects the poor performance of the Stock Market during 2022. Despite this, the dividends on our investments were up by 20% compared with the previous year. However, the dividends on our investments, and their capital value at year end, will of course vary with the market. We also had cash reserves of £18,732 (2021: £17,335).

Dafydd Lewis (Hon. Secretary) Peter Brown (Hon. Treasurer) 17 April 2023

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Independent Examiner's Report

Report to the Trustees of the Amateur Entomologists Society

on the accounts for the year ended 31 December 2022 set out on pages 4-6

Responsibilities and basis of report

I report to the trustees on my examination of the accounts of the Society for the year ended 31 December 2022.

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 Trust’s accounts carried out under section 145 of the 2011 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 which gives me cause to believe that in, any material respect:

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.

M R Cooper ACA Welbeck 29 Welbeck Avenue Southampton SO17 1ST

Date: 17 April 2023

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Amateur Entomologists Society Amateur Entomologists Society Amateur Entomologists Society Amateur Entomologists Society No (if any) No (if any) CC16a

267430
Receipts andpayments accounts
For the period
from
01-Jan-22 To 31-Dec-22
Section A Receipts and payments
Unrestricted
funds
Endowment
funds
Restricted
funds
Total funds Last year
to the nearest
£
to the nearest £ to the nearest £ to the nearest £ to the nearest £
A1 Receipts
Membership income
Subscriptions 24,498 - - 24,498 27,808
Donations 5,663 - 4,000 9,663 2,912
Publications
Proceeds of Sale 3,198 - - 3,198 5,033
Publishers LicensingSociety 641 - - 641 664
Other Income
AES Exhibitions 10,454 - - 10,454 -
Investment Income 4,562 - - 4,562 3,867
Advertisingrevenue - - - - 527
Goods sold 272 272 447
Miscellaneous 810 810 296
- - - - -
Sub total(Gross income for
AR)

50,098
- 4,000 54,098 41,554
A2 Asset and investment sales,
(see table).
Sale of ITV shares - - - - 765
- - - - -
Sub total - - - - 765
**Total receipts ** 50,098 - 4,000 54,098 42,319
A3 Payments
Cost of Journals 27,904 - 4,768 32,672 30,572
Publications Costs 2,498 - - 2,498 5,375
Membershipservices - - - - -
AES Exhibitions 7,829 - - 7,829 -
Charitable events 79 - 79 268
Purchase of Goods for sale - - - - 87
Registrars Fee & expenses 5,717 - - 5,717 5,524
BugClub Activities - - 24 24 764
Awards 100 - 100 280
Governance and support 3,789 - - 3,789 5,171
Miscellaneous 785 - - 785 613
- - - - -
- - - - -
- - - - -
**Sub total ** 48,701 - 4,792 53,493 48,654
A4 Asset and investment
purchases, (see table)
- - - -
- - - -
**Sub total ** - - - - -
**Totalpayments ** 48,701 - 4,792 53,493 48,654
Net of receipts/(payments) 1,397 -
- 792
605 - 6,335
A5 Transfers between funds - - - - -
A6 Cash funds lastyear end 17,335 1,341 18,676 25,011
Cash funds thisyear end 18,732 - 549 19,281 18,676

Section B Statement of assets and liabilities at the end of the period

Categories Details Unrestricted
funds
Endowment
funds
Restricted
funds
to nearest £ to nearest £ to nearest £
B1 Cash funds General Fund 18,732 - -
Redwing Trust - - 549
- - -
Total cash funds 18,732 - 549
4
(agree balances with receipts and payments
account(s))
OK

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Unrestricted Restricted Endowment
funds funds funds
Details to nearest £ to nearest £ to nearest £
B2 Other monetary assets
Fund to which Current value
Details asset belongs Cost (optional) (optional)
B3 Investment assets Aegon Cofunds General 83,302
Artemis General 5,429
IFSL CAF General 28,785
M&G General 15,092
- 132,608
B4 Assets retained for the Fund to which Current value
Cost (optional)
charity’s own use Details asset belongs (optional)
- -
- -
- -
- -
- -
- -
- -
- -
- -
B5 Liabilities Fund to which Amount due When due
Details liability relates (optional) (optional)
-
-
-
-
-
Signed by one or two trustees on
behalf of all the trustees
Date of
Signature Print Name
approval
Peter Brown 17/04/2023
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Notes to the accounts for the year ended 31 December 2022

1. Accounting Policies

We present our accounts in the Receipts & Payments format.

2. Funds

The General Fund is used for the day to day running of the society.

The Society has restricted funds which shall be used only in accordance with the conditions stipulated by the donors. Redwing Trust funding is used for outreach and other purposes that further our charitable aims. We also have received an annual donation for the Bug Club.

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Amateur Entomologists’ Society Charity Information at December 2022

Charitable Trustees

President Ms Beulah Garner
Secretary Dafydd Lewis
Treasurer Peter Brown
Registrar Dr Victoria Burton
Conservation Secretary Dr David Lonsdale
Habitat Conservation Officer Stephen Lings
General Editor Jacqueline Ruffle
Editor, AES Bulletin Colin Hart
Editor, ICN Dr David Lonsdale
Newsletter Editor Dafydd Lewis
Advertising Secretary Peter Hodge
Exhibition Secretary Nick Wadham
Other Council Members Dr Malcolm Aldridge
Dr Andy Chick
Ralph Hobbs
Rev. Philip Reynolds (co-opted)
Volunteers
Andrew Beech Keith Palmer
Dr Clive Betts Rob Partridge
Rob Edmunds Dr Kieren Pitts
Barry Goater Colin Plant
Elisa McGarry Douglas Ruffle
Dr John Muggleton Dr Peter Sutton
Christine Muggleton Mark Yeates

Charity Number 267430

Registered Address:

Fourpenny Cottage, Dungates Lane, Buckland, Betchworth, Surrey, RH3 7BD

Bankers:

NatWest plc, Oxted (A) Branch, 12 Station Road East, Limpsfield, Oxted, Surrey, RH8 0PR HSBC plc, City of London Branch, Victoria Street, EC4N 4TR

Examiner of Accounts:

Welbeck Accountancy Services, Southampton SO17 1ST

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