2020-12-31-accounts - The Mammal Society

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			Page
Report ofthe Trustees		I	to	11
Independent Esaminer's Report			12
Statement ofFinancial Activities			13
Statement ofFiaancial Position		14	to	15
Notes to the Financial Statements		16	to	28
Detailed Statement ofFinancial	Activities	29	to	30

for the Year Ended 3	1 December 2020
					31.12.20	31.12.19
			Unrestricted	Restricted	Total	Total
			I'unds	fllliils	fumls	funds
		Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies			109,481		109,481	76,708
Charitable activities
Training workshops			1,070		1,070	23,679
Publication sales			80450		80450	84,626
Events						27,815
Other income			150		150	227
Trading seivices			24,645		24,645	20,067
Investment income			297		297	321
Total			215,993		215,993	233,443
EXPENDITURE ON
Raising funds		5	34,464		34,464	32,338
Charitable activities
Training workshops			8,094		8,094	34,233
Publication sales			54,910		54,910	51,557
Events			8,753		8,753	40,094
Surveys and monitoring			65,805		65,805	35,845
Trading services			24,181		24,181	23,480
Total			196,207		196407	217,547
NET INCOME			19,786		19,786	15,896
RECONCILIATION	OF FUNDS
Total funds brought forward			183,115	7,502	190,617	174,721
TOTAL FUNDS CARRIED FORWARD			202,901	7,502	210,403	190,617

TATE 2& 0	MENT OF FINAN IAL POSITIO I 2020	N
					31.12.20	31,12.19
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	fimds
		Notes	f.
FIXEDASSETS
Intangible	assets	13	13,580		13,580	27,098
Tangible	assets	14	2,134		2,134	2,716
			15,714		IS&714	29,814
CURRENT ASSETS
Stocks		15	9 172		9,172	10,053
Debtors		16	132,785		132,785	87,724
Cash at bank		17	102&634	7,502	110,136	90,903
			244,591	7,502	252,093	188,680
CREDITORS
Amounts	falling due within one year	18	(57,404)		(57,404)	(27,877)
NET CURRENT ASSETS			187,187	7,502	194,689	160,803
TOTAL	ASSETSLESSCURRENT
LIABILITIES			202,901	7,502	210,403	190,617
NET ASSETS			202,901	7,502	210,403	190,617
FUNDS		19
Unrestricted funds					202,901	183,115
Restricted	fimds				7,502	7,502
TOTAL	FUNDS				210,403	190,617

DONATIONS AND LKGACIES
	31.12.20	31.12.19
	8
Donations	14&180	10,809
Gilt aid	7,459	6,674
Legacies	40,003	16,137
Subscriptions	47,839	43,088
	109,481	76,708
INVESTMKNT INCOME
	31.12.20	31.12.19
	f
Deposit account inteivst	297	321

INCOME FROM	CHARITABLE ACTI	VITIES
					31.12.20	31.12.19
		Unrestricted		Restricted	Total	Total
		funds		fuads	funds	funds
				f	f.
Training workshops - Training workshop	income	I	070		I 070	23679
Publications income
- Mammal Review	- other subscribers	70392			70492	73,884
- Other publications -Other merchandise		5,769 1,428			5,769 1,428	7,849 1,856
-Royalties		2 ~80	761 50		2761 80350	I 037 84626
Events
-Conference						21,515
- Symposium						6 300 27 815
Trading services		24	645		24645	20,067
Other income
- Trap loan scheme - Advertising			150 150		150 ~10	227 227
		106	]5		106 15	156414
RAISING FUNDS
Raising donations	and legacies				31.12.20	31.12.19
					f
Fundraising direct costs Membership direct costs Mammal News					20,938 5,971	2,994 13,883 6,409
Central costs					6,692	7,464
Supportcosts					863	1,588
					34,464	32,338

EXPENDITU	RE ON CHAR	ITABLE ACTIVITIES	ITABLE ACTIVITIES
The following	table includes	the allocation ofsupport costs
					31.12.20	31.12.19
			Unrestricted	Restricted	Total	Total
			funds f	funds	funds	funds
Surveys and	monitoring
- General surveys			35,888		35,888	14,822
—Manunal Mapper			14,418		14,418	11,000
-Red list			595		595
- Small manunal monitoring			478		478
—Govertlance	costs		1,623		1,623	1,681
- Central costs			~128 3		12820	~842
			65805		~5805	35 845
Training workshops
- Venue hite,	salaries, trainers	etc	6&319		6419	24,649
- Governance	costs		199		199	1,681
- Central costs			I 555		~157	7903
			~80		~80 3	~342 3
Publications
-Cost ofsales			42)853		42,853	36,733
- Other costs-	equipment		19		19	392
- Govertlance	costs		1455		1455	2,521
-Central costs			~10683		~06 3	~11 11
			~54910		~4910	51 557
Events
- Conference						15,988
- Autumn Symposium -Salaries and direct costs - Governance costs —Cenhel costs			6,833 216 I 703		6,833 216 I 707	2,930 9,964 1,890 9322
			8 752		~87 2	40 094
Trading services
-Direct costs			18,880		18,880	16,906
- Governance	costs		596		596	1,155
—Central costs			4~05		4 705	5419
			2~4l I		2~41	23 480
			161743		~161 74	~18 209

				Governance
				costs
Raising	donations and legacies			863
Training	workshops			200
Publication sales				1,355
Events				216
Surveys	and monitoring			1&623
Trading	ac&vices			596
				4,853
NET INCOME/(EXPENDITURE)
Net income/(expenditure)		is stated ager charging/(crediting):
			31.12.20	31.12.19
			f
Depreciation -owned assets			582	194
Development costs amortisation			13,518	10,207

		31.12.20	31.12.19
			f,
-	Wages and salaries	90v240	82,994
-	Social Security	3,729	4,309
-	Pension	I 819	I 244
		95788	88 547

for t	h Year En ed 31 Dec	mb r2 2	mb r2 2
Il.	COMPARATIVES	FOR THE STATEMENT OF FINANCIAL ACTIVITIES
			Unrestricted	Restricted	Total
			funds	funds	funds
	INCOME AND ENDOWMENTS FROM
	Donations and legacies		76,708		76,708
	Charitable activities
	Training workshops Publication sales		23,679 84,626		23,679 84,626
	Events		27,815		27,815
	Other income		227		227
	Trading services		20,067		20,067
	Investment income		321		321
	Total		233,443		233,443
	EXPENDITURE ON
	Raising funds		32,338		32,338
	Chat4table activities
	Training workshops Publication sales		34,233 51,557		34,233 51,557
	Events		39,494	600	40,094
	Surveys and monitoring		35,845		35,845
	Trading services		20,480	3,000	23,480
	Total		213,947	3,600	217,547
	NET INCOME/(EXPENDITURE)		19,496	(3,600)	15,896
	RECONCILIATION	OF FUNDS
	Total funds brought	forward	163,619	11,102	174,721
	TOTAL FUNDS CARRIED FORWARD		183,115	7,502	190,617

12.	FEESFOR EXAMINATION	FEESFOR EXAMINATION
			31.12.20	31.12.19
	Independent examiner's	fees	1,520	2,280
	Accountancy fees		~1920	2 880
			3440	5 160
13.	INTANGIBLE FIXEDASSETS
				Development
				costs
	COST
	At I January 2020 and	31 December 2020		40,554
	AMORTISATION
	At I January 2020			13,456
	Charge for year			13)518
	At 31December 2020			26,974
	NET BOOK VALUE
	At 31 December 2020			13,580
	At 31December 2019			27,098
14.	TANGIBLE FIXED	ASSETS
				Equipment
	COST
	At I January 2020 and	31 December 2020		2,910
	DEPRECIATION
	At I January 2020			194
	Charge for year			582
	At 31 December 2020			776
	NET BOOK VALUE
	At 31December 2020			2,134
	At 31 December 2019			2,716

15.	STOCKS
				31.12.20	31.12.19
				8
	Stock			9,172	10,053
16.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
				31.12.20	31.12.19
				ra
	Trade debtors			1,585	3,497
	Other debtors			108,604	80,720
	Prepayments			22,596	3,507
				132,785	87,724
17.	CASH AT BANK
			General	Nigel	Michael
			fund	Bonner Fund	Woods Fund
				f.
	Paypal account		9,533
	Bank current account		7, I I I
	Bank community	account	32,971
	14day deposit account		53,019	2,153	2,849
	Total		102,634	2,153	2,849
				31.12.20	31.12.19
			Sponsorship	Total	Total
			Fund	fitnds	funds
	Paypal account			9,533	4,809
	Bank current account			7,111	4,438
	Bank community	account		32,971	16,432
	14day deposit account		2,500	60,521	65,224
	Total		2,500	110,136	90,903

CREDIT	ORS: AMOUNTS FALLING DUK WITH	IN ONK YEAR
		31.12.20	31.12.19
		f,
Payments	on account	16,671	2,755
Trade creditors		12427	4,994
Accrued	expenses	11,750	5,161
Deferred	income	16,656	14,967
		57,404	27,877

MOVEM	KN	T	IN FUNDS
						Net
						movement	At
					At 1.1.20	in funds	31.12.20
						f.
Unrestricted			funds
General	fund				183,115	(10414)	172,901
Designated		fund				30,000	30,000
					183,115	19,786	202,901
Restricted funds
Nigel Bonner			Fund		2,153		2,153
Michael	Woods Fund				2,849		2,849
Sponsorship		Fund			2,500		2,500
					7,502		7,502
TOTAL	FUNDS				190,617	19,786	210,403
Net movement			in funds, included	in the above are as follows:
					hlcom lug	Resources	Movement
					resources	expended	in funds
					f.
Unrestricted			funds
Geneml	fund				185,993	(196407)	(10414)
Designated		fund			30,000		30,000
					215,993	(196M207)	19,786
TOTAL	FUNDS				215,993	(196T207 )	19,786

		Net
		movement	At
	At 1.1.19	in funds	31.12.19
Unrestricted funds
General fund	163,619	19,496	183,115
Restricted funds
Cranbrook Fund	225	(225)
Nigel Bonner Fund	2,153		2,153
Michael Woods Fund Bat Conservation Tmst	3,224 3,000	(375) (3,000)	2,849
Sponsorship Fund	2,500		2,500
	11,102	(3,600)	7,502
TOTAL FUNDS	174,721	15,896	190,617

	lncofunlg	Resources	Movement
	I'esoul'ces	expended	in funds
			8
Unrestricted funds
General fund	233,443	(213,947)	19,496
Restricted funds
Cranbrook Fund Michael Woods Fund Bat Conservation Trust		(225) (375) (3,000)	(225) (375) (3,000)
		(3,600)	(3,600)
TOTAL FUNDS	233,443	(217,547)	15,896

			Net
			movement	At
		At 1.1.19	ihh funds	31.12.20
Unrestricted funds
General fund		163,619	9,282	172,901
Designated fund			30,000	30,000
		163,619	39,282	202,901
Restricted funds
Cranbrook Fund		225	(225)
Nigel Bonner Fund		2,153		2,153
Michael Woods Fund		3,224	(375)	2,849
Bat Conservation	Tnhst	3,000	(3,000)
Sponsorship Fund		2,500		2,500
		11,102	(3,600)	7,502
TOTAL FUNDS		174,721	35,682	210,403

		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted funds
General fund		419,436	(410,154)	9382
Designated fund		30,000		30,000
		449,436	(410,154)	39,282
Restricted fumls
Cranbrook Fund			(225)	(225)
MiChael Woods Fund			(375)	(375)
Bat Conservation	Trust		(3,000)	(3,000)
			(3,600)	(3,600)
TOTAL FUNDS		449,436	(413,754)	35,682

for the Year En		ded	31 December 2020
				31.12.20	31.12.19
INCOME AND		ENDOWMENTS
Donations and	legacies
Donations				14,180	10,809
Gig aid				7,459	6,674
Legacies				40,003	16,137
Subscriptions				47,839	43,088
				109,481	76,708
Investment income
Deposit account		interest		297	321
Charitable activities
Training workshops				1,070	23,679
Publications				80450	84,626
Events					27,815
Other income				24,795	20,294
				106,215	156,414
Total incoming		resources		215,993	233,443
EXPENDITURE
Raising donations			and legacies
Fundraising direct costs					2,994
Membership direct			costs	20,938	13,883
Mammal News				5,971	6,409
Central costs				6,692	7,464
				33,601	30,750
Charitable activities
Workshop venue		hire, salaries, trainers		6&319	24,649
Publications -cost ofsales				42,872	37,125
Conference					15,988
Symposium					2,930
Direct costs				25,714	26,870
Small mammal	monitoring			478
General surveys				35,888	14,822
Mammal Mapper				14,418	11,000
Red list				595
Central costs				31,469	42,897
				157,753	176,281
Support costs

for the Ye r	En ed 31	Dec m er 2020
			31.12.20	31.12.19
				f,
SupItort costs
Governance	costs
Trustees' expenses			1,400	5,343
Accountancy	fees		1,920	2,880
Independent	Examiner's	fee	1,520	2,280
Other fees			13	13
			4,853	10,516
Total resources	expended		196,207	217,547
Net income			19,786	15,896