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2024-12-31-accounts

BRITISH CAVE RESEARCH ASSOCIATION Registered Charity 267828

BCRA

B R I T I S H C A V E R E S E A R C H A S S O C I A T I O N The Old Methodist Chapel, Great Hucklow, BUXTON, SK17 8RG  bcra.org.uk  UK Reg. Charity No. 267828

COUNCIL REPORT AND ANNUAL ACCOUNTS for the year ended 31[st] December 2024

Council Report

The Council presents its annual report and accounts of the charity for the year ended 31[st] December 2024.

The objects of the British Cave Research Association (BCRA) are to promote the study of caves and associated phenomena wherever they may be situated, for the benefit of the public. BCRA is a registered charity (number 267828) and is administered, in accordance with its Constitution (last amended September 2020), by the members of the Council. The Association’s correspondence address is The Old Methodist Chapel, Great Hucklow, Buxton, Derbyshire SK17 8RG.

Governance and Management

The Council consists of: The President, the Chairman, the Secretary, the Treasurer, up to seven representatives of the personal members and any further members (to a maximum of three) co-opted by the Council. All members of Council are Trustees of the charity.

All members of the Council, other than the President, are elected for a year term, but are eligible for re-election. Nominations for all positions on the Council, other than the President, must be proposed and seconded by voting members. In the event of a contested election, the election shall be determined by a postal ballot. The Council appoints the President to serve for a period of three years.

Council members serving during the year ended 31[st] December 2024 and up to the year-end were as follows:

Simon Bottrell President John Gunn Chairman David Shearsmith Secretary and Safeguarding Officer Andrew Farrant Treasurer Andrew Eavis David Gibson (co-opted) Russell Myers BCA Chairman (co-opted) Jenny Potts Library Co-ordinator Michael Rogerson Chloe Snowling Emily Tilby (co-opted) Jo White Les Williams Linda Wilson

Council meetings are held at least three times a year and all major decisions on the running of the Association and the furtherance of its objects are made at those meetings. In 2024, all Council meetings were held online via Zoom with the exception of one held in person at Glutton Bridge. Council is supported by two committees: the library committee, which organises the dayto-day running of the British Caving Library; and the Cave Science and Technology Research Fund panel, which considers the merits of grant applications for cave research projects and approves projects for funding.

In addition, the Association has a subsidiary charity and a charitable fund, which it oversees. The subsidiary charity is the BCRA Library and Heritage Fund, which was established to support the national caving library and BCRA cave archive. The charitable fund administered by the Association is the UK Cave Conservation and Emergency Fund (UKCCEF). It has its own committee, whose members are approved by BCRA’s Council, which considers and approves applications for funding.

Finally, there are several Special Interest Groups (SIGs), which act in the name of the Association. The SIGs consist of people with a common interest in a specialised subject and, whilst supported by the Association, contribute to their own funds for their own needs.

A review of our achievements and performance

Financial Review

Membership of the Association in 2024 comprised 355 individual Members and 55 Group members (2023: 351 and 50 respectively), plus 76 Associate Members (2023: 78).

Gross income for the year was £32,699, a slight rise from the previous year (£31,882). This was despite to a fall in publication sales that was offset by claiming of Gift Aid. There was a small increase in the surplus from the 2024 Hidden Earth.

Publication sales of the ‘Caves and Karst of the Yorkshire Dales’ books were marginally down but there was a much larger decrease in sales of other BCRA publications. Many of the Cave Studies books are now old stock. Volume 1 of ‘Caves and Karst of the Yorkshire Dales’ has more than recouped the printing costs, whilst Volume 2 has nearly done so. Membership income and royalties were down slightly compared to 2023. The new Gower Book (published in 2023) recouped just under half the printing costs, but sales remain slack. As in previous years, BCRA received a grant of from the British Caving Association (BCA) towards the costs of running the library. In 2024, this amount was static at £12,000.

Direct charitable expenditure decreased slightly from £34,797 in 2023 to £31,695 in 2024. This was due largely to a decrease in money spent on producing and distributing Cave & Karst Science, and in part due to accruals from 2023. Contributions to the British Cave Science Centre remained static at £1250. Grant expenditure, mostly via the Cave Science and Technology Research Fund was down slightly. Expenditure on library purchases and expenses (including rent) was up slightly to £14,427 (£13,582 in 2023), although the rent remained static.

Reserves Policy

The Association needs reserves of funds to provide working capital for its ongoing activities, particularly the library, and to absorb the

variability in its income. Therefore, the Trustees (members of Council) consider that it is prudent to keep in reserve a sum at least equivalent to a year’s expenditure; reserves currently exceed this minimum.

Membership

Membership of the Association is only open to members of British Caving Association (BCA).

Progress on Objectives

The Association undertakes a number of initiatives in support of its objective of promoting the study of caves and associated phenomena for the benefit of the public. Progress on these initiatives is outlined below.

Cave Science and Technology Research Fund

BCRA supports cave science in a number of ways, one of which is by giving grants directly to those people with worthwhile cave research projects via the Cave Science and Technology Research Fund (CSTRF). Up to 2014, these grants came from an allocation of £25,000 made in 2006 and the Jack Meyers legacy of £20,000 made in 2009. In 2020, the Council approved the allocation of a further £25,000 from unrestricted funds to cover the next five-year period. The merits of the projects are considered by a panel of BCRA members with academic expertise in cave formation, cave biology, cave technology, history and archaeology. Applications are considered three times a year.

In 2024 awards were made to support a wide range of projects including investigating Late Holocene environmental change using nearshore speleothems (Kang Xie), helping John Cooper safely excavate Harry Thomas Cave in the Gower, Vince Simmonds for investigating human remains from Kewstoke Road, Somerset and Chloe Snowling for stalagmite sampling in Eastern Crete. Research projects funded by CSTRF grants have been carried out by undergraduate students, postgraduates, academics and amateur scientists. This is a successful, ongoing, program of financial support for cave science. In 2024, grants amounting to £6,100 (2023: £5,574 including £4,924 for CSTRF) were awarded (see Note 7 to the accounts). This brings the number of projects awarded up to December 2024 to 86.

The British Caving Library and Archive

Essential to all aspects of cave research is a good library. The original BCRA Library, formerly housed at Matlock, has been consolidated together with other collections to form the basis of the British Caving Library, which is now housed in rented premises at Glutton Bridge, near Buxton. This provides an access point to the literature for the public.

This collection of caving literature, from all around the world, is being catalogued and maintained by a librarian (Mary Wilde) employed by the BCA, and assisted by Jenny Potts, the volunteer Library Coordinater who

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BRITISH CAVE RESEARCH ASSOCIATION Registered Charity 267828

manages the library as a member of Council, on behalf of the BCRA Trustees. Karen Lydon and Katie Eavis are both employed by BCA and help out in the library and with cataloguing the library material.

The catalogue is available online on the library website: http://caving-library.org.uk. The library website also gives public access to the BCRA audio archive, which features interviews with famous cavers both past and present. In addition, the website gives access to the BCRA online Archive of digitised copies of early caving publications and photographs that have been donated to the library.

Martin Laverty maintains the online bibliography/catalogue; John Gardner created and maintains the BCRA Online Archives. The Audio Archive is maintained by Chris Hunter. Other volunteers are recruited from time to time to help with cataloguing surveys and maps and with other tasks.

A unique set of records containing early, unpublished material, describing the exploration of British caves from the 1920s to the 1950s forms the core of a British Caving Archive, which has been stored in temperature and humidity-controlled vaults at the British Geological Survey (BGS) in Keyworth since 2009. Thanks to the efforts of a team of volunteers all of the material has now been digitised and is available on the library website.

The British Cave Science Centre.

In 2018 the BCRA established a British Cave Monitoring Centre (BCMC) at Poole's Cavern in Buxton, in conjunction with the Buxton Civic Association (BuxCA). In 2020, this was renamed the British Cave Science Centre to better reflect the research undertaken.

The goal of the project is to implement a longterm cave climate and environmental monitoring station, with the data used as part of cave related scientific studies. A network of sensors has been installed in the cave to monitor a wide range of variables including barometric pressure, air flow, drip rate, temperature, humidity, radon and CO2. The data is transmitted out of the cave to a PC in a small office outside the cave entrance and directly uploaded to the project website for anyone to download.

The data will allow students and academics to undertake projects to provide long-term monitoring of cave climate and to facilitate caverelated studies and scientific research. Gemini Data Loggers, who manufacture the range of Tinytag loggers in the UK have kindly sponsored the Monitoring Centre by providing some of the required equipment, including radio-linked temperature loggers.

Publications

There were three issues of Cave and Karst Science in 2024, and this publication remains one of the most important ways that the Association fulfils its objectives. The journal has maintained its delivery of high-quality articles and papers for the speleological community as well as providing a forum for the exchange of ideas and information for both professional and amateur cave researchers. Thanks are due to the editorial team, and in particular to John Gunn and David Lowe, for the enormous amount of work that this entails on the Association’s behalf.

Not all of our members opt to receive printed publications. In 2024 the mailing list for Cave &

Karst Science contained 234 individual members (2023: 251), 34 Group members (2023: 38) and 52 Associate members (2023: 54), totalling 320 copies (2023: 343).

2024 saw the ninth issue of the BCRA Annual Review, which covered activities in 2023. The Review is a free PDF download, and paper copies can be ordered through our online bookshop. In 2024, 34 (2023: 38) Member clubs of the Association received a free paper copy, as did 42 (2023: 41) international caving organisations that are on our Journal Exchange list. Together with other miscellaneous mailings, the total mailing of the Review was 76 copies.

The Review contains BCRA Officers Reports, information on BCRA publications, reports from BCRA Special Interest Groups, information on BCRA Grants and Awards, reports from BCRA Cave Science Symposia and Field Meetings and minutes of the 2023 BCRA Annual General Meeting.

There were also four issues of The CREG Journal during 2024 (numbers 125 to 128). No new books were published, but any offers of new books or ideas for future publications are welcome.

Cave Conservation

The UKCCEF is a charitable fund administered by the British Cave Research Association as a constituent member of the BCA. The objectives of the Fund are to support, by loans or grants, projects that further the conservation of caves and cave features, including historic mines and other places of speleological interest within the United Kingdom.

The UKCCEF panel awarded a grant to the Forest of Dean Cave Conservation and Access Group (FoDCCAG) of £1,000. This was to assist with the conveyancing fees of over £1,650 for the purchase of the land containing the entrance to the Wet Sink entrance to Slaughter Stream Cave, a 14 km long cave system of national importance. The UKCCEF Panel Members unanimously recommended approval.

Meetings

The 35th BCRA Cave Science Symposium was held at the Northumbria University on 12th October, organised by Chloe Snowling and Prof. Mike Rogerson. The meeting included nine presentations on a variety of topics and a poster session.

It opened with talks on a diverse range of topics including a keynote from Gina Moseley on Reconstructing Younger Dryas ground temperature and snow thickness from cave deposits, followed by talks on the archaeology of caves and karst on Ingleborough Commons, speleothem dating in the Assynt area, and caves of the Khuvsgul region, northern Mongolia.

After the BCRA AGM, there were two talks discussing which are the most important British karst springs and the quest for temperature proxies from clumped isotopes in speleothems. The final session featured two talks discussing microbial nitrogen cycling and subaerial dissolution in Mulu and the potential of cave monitoring as a tool for the management of diffuse pollution in karst areas.

Posters included reconstructing volcanism using proxies in the speleothem record, a history of storminess and flooding on the west coast of Scotland from metamorphic cave speleothems, the role of stylolites in the formation of karst, a

detailed climatic context for the rise and fall of Cretan civilizations, and the reconstruction of climate changes in Northwest Ireland during the mid Pleistocene to late Holocene.

The symposium was followed by a cave monitoring workshop on Sunday 13th October led by Prof. Mike Rogerson at the Northumbria University campus featuring the use and demonstration of cave monitoring products.

The online webinars first held via Zoom in 2021 to celebrate the International Year of Caves and Karst (IYCK) proved to be successful and were continued in 2024. A diverse range of speakers delivered presentations on:

• The evolution of the poljes and sinkholes in the Sivas gypsum karst, Turkey. Ergin Gökkaya, Niğde Ömer Halisdemir University, Turkey.

• Exploring Ancient Environmental Genomes in Cave Sediments. Mikkel Winther Pedersen, Globe institute, University of Copenhagen.

• What do karst and Eurasian Lynx (Lynx lynx) have in common? Špela Čonč, Anton Melik Geographical Institute, Ljubljana, Slovenia.

• Cannibalism in Upper Palaeolithic Britain: The case of Gough's Cave, Somerset. William Marsh, Postdoctoral Researcher, Calleva Ancient DNA, Natural History Museum.

• Unravelling the mass balance of perennial ice deposits in alpine caves: examples from the Austrian Alps. Tanguy Racine, Postdoctoral Researcher, University of Neuchâtel, Switzerland.

• Diversity in the darkness: addressing gaps in our knowledge of subterranean biodiversity in North America. Matthew L. Niemiller, Associate Professor of Ecology, University of Alabama in Huntsville.

Thank you to Emily Tilby for helping to organise the webinars and to the speakers for some great talks. The online events also included the regular BCRA Council Meetings. These worked well, with the additional benefit of saving travel costs.

Hidden Earth, the UK's National Caving Conference was held at the Royal International Pavilion, Llangollen in North Wales over the weekend of 21-22 September. This was the first conference to be held at this venue, and it was a great success, so much so that the venue was booked again for 2025.

Other Association News

Special Interest Groups

The work of the Special Interest Groups (SIGs) continues to enhance the portfolio of BCRA. The Cave Survey Group, the Cave Radio and Electronics Group (CREG) and the Explosives User Group (EUG), are active to varying degrees, producing informative publications and hosting field meetings such as digital cave surveying

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BRITISH CAVE RESEARCH ASSOCIATION Registered Charity 267828

courses. The Cave Biology Group and the Cave Archaeology Group are currently dormant.

British Caving Association

BCRA is a constituent body of the BCA whilst remaining a separate legal entity, concentrating its efforts on supporting cave science. It does this by running meetings, channelling grant funding, maintaining the British Caving Library and facilitating publication through its journal, Cave and Karst Science, and continuing with its series of occasional publications, including the successful Cave Studies series.

Some Council members of BCRA are also council members of BCA and there is close cooperation between the two organisations. Accordingly, under the terms of Financial Reporting Standard 102, transactions between the two associations are classified as being between “related parties”. Membership subscriptions for the Association are collected by BCA. In addition, BCA has collected publication sales income and incurred costs on behalf of BCRA. These transactions are detailed in Note 11 to the accounts.

Statement of Trustees Responsibilities

The Trustees are responsible for preparing a trustees’ annual report and accounts (financial statements) in accordance with applicable law and United Kingdom Accounting Standards (UK Generally Accepted Accounting Practice), including the applicable Charities SORP.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity, and to enable them to ensure that the financial statements comply with the Charities Act 2011 and the applicable Charities (Accounts and Reports) Regulations. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees have complied with the duty in the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission.

Approved by the Trustees on the 10th September 2025 and signed on their behalf by:

John Gunn, Chairman.

INDEPENDENT EXAMINER’S REPORT

to the Trustees of the BCRA for the year ended 31[st] December 2024

I report on the accounts of the BCRA for the year ended 31 December 2024, which are set out on pages 4 to 9.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name: James Gamgee

Address:10 High Street, North Scarle, LN6 9EP

Date: 10/09/2025

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BRITISH CAVE RESEARCH ASSOCIATION Registered Charity 267828

ACCOUNTS for the year ended 31[st ] December 2024

STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31[ST] DECEMBER 2024.

Income & Expenditure Account
INCOMING RESOURCES
Subscriptions
Gifts & Donations
Gift Aid
Grants Received
Royalties Received
_Caves and Karst of the Yorkshire Dales_Vol. 1
_Caves and Karst of the Yorkshire Dales_Vol. 2
Publication Sales
Field Meets & Conference Surpluses – see Note 8
Miscellaneous
Income from Investments
Bank Interest Received
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Direct Charitable Expenditure
Cost of Publications – see Note 5
Distribution of Publications
Cave Studies
Review
Gower book
Grant Expenditure – see Note 7
British Cave Science Centre
Library Purchases and Expenses
Total Direct Charitable Expenditure
Other Expenditure
Bank Charges
Administration Expenses – see Note 6
Independent Examination Fees
Miscellaneous Expenses
Depreciation of Fixed Assets - see Note 2
Total Other Expenditure
TOTAL RESOURCES EXPENDED
NET INCOMING/(OUTGOING) RESOURCES FOR
THE PERIOD
BALANCES BROUGHT FORWARD AT 31st
DECEMBER 2023
Transfers between funds
BALANCES CARRIED FORWARD AT 31st
DECEMBER 2024		 Year to 31st
December 2024
Year to 31st
December 2024
Year to 31st
December 2024
Year to 31st
December 2023
Unrestricted Funds
Restricted funds
Total
Total
£
£
£
£
8,193
-
8,193
8,260
300
-
300
-
2,608
-
2,608
242
12,000
-
12,000
12,000
74
-
74
2,010
291
-
291
370
471
-
471
450
1,846
-
1,846
3,100
5,266
-
5,266
4,408
103
-
103
83
-
-
0
-
1,298
250
1,548
959
32,450
250
32,699
31,882
7,595
-
7,595
11,559
1,776
-
1,776
708
21
-
21
73
1,625
-
1,625
1,404
102
-
102
647
3,899
1,000
4,899
5,574
1,250
-
1,250
1,250
14,427
-
14,427
13,582
30,695
1,000
31,695
34,797
185
-
185
217
207
-
207
259
450
-
450
450
130
-
130
115
96
-
96
195
1,068
-
1,068
1,236
31,763
1,000
32,763
36,033
687
(750)
(63)
(4,151)
118,320
24,553
142,874
147,024
0
119,007
23,804
142,811
142,873

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BRITISH CAVE RESEARCH ASSOCIATION Registered Charity 267828

ACCOUNTS for the year ended 31st December 2024 STATEMENT OF FINANCIAL POSITION as at 31[ST] DECEMBER 2024

Balance Sheet
FIXED ASSETS – see Note 9
CURRENT ASSETS
Other Debtors – see Note 11
Prepayments and Accrued Income
Special Interest Groups
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
Less: CURRENT LIABILITIES
Special Interest Groups
Accruals and Deferred Income
Other Creditors
NET CURRENT ASSETS
NET ASSETS
RESTRICTED FUNDS – see Note 12
BCRA Research Fund (Restricted)
UK Cave Conservation Emergency Fund
Library and Heritage Fund
UNRESTRICTED FUNDS
BCRA Research Fund (Unrestricted)
Hidden Earth Conference Fund (Unrestricted)
BCRA General Fund		 31st December 2024
£
4,827
5,827
1,523
0
100,053
46,005
0
153,408
3,192
12,232
0
15,424
137,984
142,811
0
20,524
3,280
23,804
2,736
25,000
91,271
119,007
142,811		 31st December 2023
£
5,898
3,256
0
0
98,590
44,161
0
146,007
3,269
5,763
0
9,032
136,975
142,873
0
21,306
3,247
24,553
6,068
-
112,252
118,320
142,873

The notes below form an integral part of these accounts. These accounts were approved by the Trustees and signed on their behalf on 10th September 2025.

John Gunn, Chairman

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BRITISH CAVE RESEARCH ASSOCIATION Registered Charity 267828

NOTES TO THE ACCOUNTS for the year ended 31[st] December 2024.

1) Accounting Policies

Basis of Preparation

The accounts (financial statements) have been prepared under the historical cost convention. They have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (the ‘Charities SORP’) (second edition issued January 2019) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) Section 1A Small Entities (issued September 2015) and the Charities Act 2011. No restatement of comparative items prepared under previous Generally Accepted Accounting Practice has been required.

The Association constitutes a public benefit organisation as defined by FRS 102.

The Trustees consider that there are no material uncertainties about the Association’s ability to continue as a going concern.

There are several Special Interest Groups (SIGs), which act in the name of the Association. The SIGs consist of members of the Association with a common interest in a specialised subject and, whilst supported by the Association, contribute to their own funds for their own needs. The accounts of the Special Interest Groups (SIGs) have not been incorporated into these accounts on the basis of materiality.

The United Kingdom Cave Conservation Emergency Fund (UKCCEF) is a fund administered by the Association as a constituent member of the British Caving Association (BCA), which prepares separate accounts. The UKCCEF accounts, which are drawn up to 31st December, are included in these financial statements.

The BCRA Library and Heritage Fund was a subsidiary charity (Registered Charity 267828/2) until April 2015. The Trustees concluded that it was no longer necessary to be constituted as a separate charity; its functions and responsibilities have been transferred to BCRA. The charity does not prepare separate accounts but is included in these accounts as a restricted fund.

Membership Subscriptions

Subscriptions are stated on a receipts basis. No adjustment is made to account for late receipt of subscriptions, as in the opinion of the Council it is prudent not to assume renewal of membership in the event of a delay in receipt of the subscription.

Legacies

Legacies are credited as income in the year in which they are receivable.

Grants

Grants are accounted for when paid or received. CSTRF grants are accounted for when offered, i.e. when the liability is incurred.

Annual Conference and Field Meetings

Income receivable from Field Meetings and the Association’s Annual Conference is stated in the Statement of Financial Activities net of expenditure. While these meetings are an essential part of the Association’s activities, the intention is that admission fees should cover

costs. Hence, in the opinion of Council, it is appropriate to show net income or expenditure from these activities.

Fixed Assets

Fixed Assets, which are all tangible, are stated at cost less a charge for depreciation. There are no assets held under any finance lease or hire purchase agreement.

Depreciation is provided at rates calculated to write off the cost of each individual asset, less its estimated residual value, over its expected useful life, on the following basis:

Computer Equipment 20% straight line Other Equipment 20% straight line

Investments

These are stated at cost.

Stocks

The Association holds a small stock of publications for resale. The stock is valued at the lower of cost or net realisable value. The valuation does not include any proportion of fixed or variable overheads.

Foreign Currencies

There are no assets or liabilities in foreign currencies as of 31st December 2024 (2023 nil). Transactions in foreign currencies are translated into Sterling at the rate of exchange ruling on the date of each individual transaction. Exchange differences are considered on an arising basis.

2) Special Interest Groups

There are several Special Interest Groups, which act in the name of the Association. These are self-financing groups, which have undertaken to present their own accounts. The turnover of the Special Interest Groups does not exceed £5,000 in total per annum.

3) UKCCEF

The UKCCEF is a fund administered by the Association as a constituent body of the BCA. The objective of the Fund is to support, by loan or grant, projects that further the conservation of caves. The accounts of the Fund, which are drawn up to 31st December, are incorporated within these financial statements.

4) Subsidiary Charities

The BCRA Library and Heritage Fund was a subsidiary charity (Registered Charity 267828/2) until April 2015. Until that date, it was run by the Council of the Association, who administered the national cave library and cave heritage collection. The Council continues to run the Fund for this purpose, and it is included in these accounts as a restricted fund.

5) Publication Costs

For Cave & Karst Science : Year to 31 Dec 2024, 3 issues, £7,594.94 (includes accruals from 2023) (Year to 31 Dec 2023, 3 issues, total £11,558.77) The Review for 2024 cost a total of £1,625.09 (£1,404.00 in 2023).

6) Administration Expenses

Administration expenses are expenses incurred by the Trustees and other officers of the Association, either in attending Council meetings, or in fulfilling their functional responsibilities within the Association.

The Trustees have not been remunerated during the period. No Trustees were reimbursed for

expenses related to the Association’s business in 2024 (2023, nil). The payments related to attendance at Council meetings and the AGM in 2024 were £47.00 (2023: £187.90), the balance being the cost of undertaking functional responsibilities within the Association.

Travel costs in 2024 were significantly less than prior to 2020 due to the move to online Council meetings via Zoom due to the Covid-19 pandemic. Many trustees do not claim travel expenses.

7) Award and Grant Expenditure

In addition to grants made from the Association’s research fund, we also make small award payments and some grant expenditure from general funds. These are all shown in Table 1 below. The Hidden Earth annual conference normally makes grant payments from its accumulated annual surpluses.

8) Annual Conference awards

The 2024 Annual Conference “Hidden Earth” was held in Llangollen. The list of award winners is given at https://bcra.org.uk/awards.html

9) Fixed Assets

See Table 2 below

10) Investments

Investments belonging to the Ghar Parau Foundation were transferred on the 30th of September 2019.

11) Other Debtors (Related Party Transactions)

Included in Other Debtors are amounts due from a related party, the BCA. Membership subscriptions for the Association are largely collected by BCA. In addition, BCA has collected publication sales, and incurred publication and other costs on behalf of the Association..

The amount due from BCA on 31st December 2024 was £5749.38, including £2846.77 from 2023, leaving a balance for the year of £2902.61 (31st December 2023 was £2846.77).

12) Restricted Funds

The Association is responsible for some restricted funds and subsidiary charities.

The BCRA Research Fund

This fund was established to promote research into all aspects of speleology in Britain and abroad. From the fund's original donation part of the monies held were restricted for the purpose of the fund. Additional monies have been transferred from the Association, which are unrestricted in nature. The two constituent parts of the fund are shown on the Statement of Financial Position as of 31st December each year.

The United Kingdom Cave Conservation Emergency Fund (UKCCEF)

The UKCCEF is a fund administered by the Association as a constituent body of the BCA. The objective of the Fund is to support, by loan or grant, projects that further the conservation of caves. The accounts of the Fund, which are drawn up to 31st December, are incorporated within these financial statements.

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BRITISH CAVE RESEARCH ASSOCIATION Registered Charity 267828

The BCRA Library and Heritage Fund

The BCRA Library and Heritage Fund was a subsidiary charity (Registered Charity 267828/2) until April 2015. Until that date, it was run by the Council of the Association who administered the national cave library and cave heritage collection. The Council continues to run the Fund for this purpose as a restricted fund within the Association. The charity did not prepare separate accounts, and it is included in these accounts as a restricted fund.

The movement and analysis of the net assets by fund is shown in Table 3 below.

13) Future Capital Expenditure and Future Commitments

No capital expenditure was contracted for as of 31st December 2024 (31st December 2023, nil)

and no capital expenditure remained authorised but not contracted for as of 31st December 2024 (31st December 2023, nil).

The Cave Science and Technology Research Initiative, announced at the Annual Conference in 2005, aimed to provide £25,000 over five years towards cave research from the Balcombe legacy of 2001. The Jack Meyers legacy of £20,000 was added to this programme in 2009. In 2020, the Council approved the allocation of a further £25,000 from unrestricted funds to cover the next five-year period. The first grants were made in June 2006. As of 31st December 2024, grants totalling £6,100 (31st December 2023 £4,924) had been made under the Initiative for the year. This year some previous years grants (£2,768) were returned as they had not been used or claimed, leaving a balance of £3,332. A total

of over £80,000 has been awarded since the inception of the CSTRF grant scheme, of which over £75,000 has been paid. The figure includes paid and accrued grants still to be claimed, less previous grants awarded but not claimed or no longer required. Other grants and awards awarded this year totalled £567.

14) Joint Venture Poole's Cavern

The BCRA has contributed a further £1,250 to continue the British Cave Monitoring Centre (now renamed the British Cave Science Centre) at Poole’s Cavern in Buxton, with an additional £1,250 of co-funding from Buxton Civic Association.

Table 1 – Award and Grant Expenditure

Table 1: Grant expenditure

Tratman Award
Alex Pitcher Award
BCA Expedition Grants
Other grants and awards
Hidden Earth Awards		 Year to 31st December 2024
Year to 31st
December 2023
Research Fund
Unrestricted Funds
(Restricted)
Total
£
£
£
150
-
150
-
-
-
-
-
-
317
100
-
-
-
500
-
1,000
-
900
-
1,750
-
1,274
1,500
-
-
1,000
-
-
500
-
-
1,600
-
-
1,500
-
-
-2,768
-
-
Horner Photo Archive **
CSTRF (Designated Fund) grants:
R Diss Bacteriophages Canadian cave
T Hesselberg Cave orb spider
B Hall Open-source cave survey device
B Ostrum Isotopic analysis of remains
K Xie Late Holocene environmental change
VJ Simmons Human remains, Somerset
J Cooper Safety Structure Harry Thomas
Cave
C Snowling Stalagmite sampling, Eastern
Crete
R Dinnis Radiocarbon dating, Wogan Cave
Prior year grants returned
Total CSTRF grants
Total Grants made **
3,332
4,924
3,899
0
5,574

** In 2023, an additional £250 was donated from Hidden Earth to the Horner Photo Archive project, which was deducted from the HE surplus shown for that year (Note 8).

Report by Andrew Farrant. BCRA accounts 2024

page 7 of 8

BRITISH CAVE RESEARCH ASSOCIATION Registered Charity 267828

Table 2 – Fixed Assets

2. Fixed assets

2. Fixed assets
At Cost
As at 01/01/24
Additions during the Period
Disposals during the Period
As at 31/12/24
Depreciation
As at 01/01/24
Charged for the Period *
Eliminated on disposals during the Period
As at 31/12/24
Net Written Down Value
As at 31/12/23
As at 31/12/24		 Computer
Equipment
Other
Equipment
Total
£
£
£
5,477
10,570
16,047
-
558
558
-
-
0
5,477
11,128
16,605
5,477
4,672
10,149
0
1,629
1,629
-
-
0
5,477
6,301
11,778
0
5,898
5,898
0
4,827
4,827

Table 3 – Restricted Funds: Movement and Analysis of Net Assets

3.Analysis of funds

3.Analysis of funds
Opening Balance
Income for the Period
Expenditure for the Period
Transfer between funds
Closing Balance
Held as:
Fixed Assets
Investments
Current Assets
Current Liabilities		 Unrestricted Funds
£
118,320
32,450
(31,763)		 Restricted Funds:
BCRA
Research
UKCCEF
BCRA Library &
Heritage Fund
£
£
£

- 21,306
3,247

- 218
33
-
(1,000)
-
-
-
-
119,007 0
20,524
3,280
4,827
-
129,604
(15,424)
-
-
-

-
-
-
-
20,524
3,280
-
-
-
119,007 0
20,524
3,280

Report by Andrew Farrant. BCRA accounts 2024

page 8 of 8