2021-12-31-accounts - The Mammal Society

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		Page
Report of the Trustees		1to 9
Independent Examiner's	Report	10
Statement of Financial	Activities
Statement of Financial	Position	12 &13
Notes to the Financial Statements		14to 26
Detailed Statement of	Financial Activities	27 &28

for the Year En d	31Decemb	er 2021
						31.12.21	31,12.20
				Unrestricted	Restricted	Total	Tota I
				funds	funds	funds	funds
			Notes	E	E	6	E
INCOME AND ENDOWMENTS		FROM
Donations and legacies				120,460		120,460	109,481
Charitable activities
Training workshops				5,962		5,962	1,070
Publication sales				79,368		79,368	80,350
Events				8,885		8,885
Other income				250		250	150
Trading services				81,824		81,824	24,645
Grants					10,043	10,043
Investment income				32		32	297
Total				296,781	10,043	306,824	215,993
EXPENDITURE ON
Raising funds				34,724		34,724	34,464
Charitable activities
Training workshops				6,072		6,072	8,094
Publication sales				44,023		44,023	54,910
Events				11,704		11,704	8,753
Surveys and monitoring				71,294		71,294	65,805
Trading services and Grants				80,242	10,043	90,285	24,181
Tota I				248,059	10,043	258,102	196,207
NET INCOME				48,722	0	48,722	19,786
RECONCILIATION	OF FUNDS
Total funds brought forward				202,901	7,502	210,403	190,617
TOTAL FUNDS CARRIED FORWARD

						31.12.21	31.12.20
				Unrestricted	Restricted	Total	Tata I
				funds	funds	funds	funds
			Notes	6	6	6	E
FIXED ASSETS
Intangible assets			14	3,312		3,312	13,580
Tangible assets			15	1,976		1,976	2,134
				5,288	0	5,288	15,714
CURRENT ASSETS
Stocks			16	7,386		7,386	9,172
Debtors			17	133,675		133,675	132,785
Cash at bank			18	211,150	7,502	218,652	110,136
				352,211	7,502	359,713	252,093
CREDITORS
Amounts falling	due within	one year	19	(105,876)		(105,876)	(57,404)
NET CURRENT ASSETS				246,335	7,502	253,837	194,689
TOTAL ASSESTS LESS CURRENT
LIA8ILITIES				251,623	7,502	259,125	210,403
NET ASSETS				251,623			»,40
FUNDS			20
Unrestricted funds						251,623	202,901
Restricted funds						7,502	7,502
TOTALFUNDS						259,125	210,403

					31.12.21	31.12.20
			Unrestricted	Restricted	Tota I	Tota I
			funds	funds	funds	funds
			f	6	6	6
Training workshops
- Training workshop		income	5,962	0	5,962	1,070
Publications	income
- Mammal	Review	—other subscribers	72,105		72,105	70,392
- Other publications			4,660		4,660	5,769
—Other merchandise			1,300		1,300	1,428
—Royalties			1,302		1,302	2,761
			79,367	0	79,367	80,350
Events
—Conference			8,885		8,885
			8,885	0	8,885
Trading services and Grants
- Trading services			81,824		81,824	24,645
—Grants				10,043	10,043
			81,824	10,043	91,867	24,645
Other income
- Advertising			250		250	150
			250		250	150
			176,288	10,043	186,331	106,215

RAISING FUND	S
			31.12.21	31.12.20
			f	6
Raising donations		and legacies
—Membership	direct costs		19,987	20,938
—Mammal News			6,498	5,971
- Central costs			8,239	7,555

The following tab	le Includes t	he alloca	tion of support co	sts
					31.12.21	31.12.20
			Unrestricted	Restricted	Total	Tota I
			funds	funds	funds	funds
			f	6	E	E
Surveys and monitoring
—General surveys			30,781	6,000	36,781	35,888
- Mammal Mapper			17,465		17,465	14,418
- Red list						595
- Small mammal	monitoring		131		131	478
—Central costs			12,874	4,043	16,917	14,426
			61,251	10,043	71,294	65,805
Training workshops
—Venue hire, salaries, trainers		etc	4,631		4,631	6,319
- Central costs			1,441		1,441	1,774
			6,072	0	6,072	8,093
Publications
- Cost of sales			33,577		33,577	42,853
- Other costs - equipment					0	19
- Central costs			10,446		10,446	12,038
			44,023	0	44,023	54,910
Events
- Conference			4,765		4,765
—Autumn Symposium			0		0
- Salaries and direct casts			4,162		4,162	6,833
- Central costs			2,777		2,777	1,919
			11,704	0	11,704	8,752
Trading services
- Direct costs			68,861		68,861	18,880
- Central costs			21,424		21,424	5,301
			90,285	0	90,285	24,181
			213,335	10,043	223,378	161,741

Net income/(	expenditure) is stated after charging/(cre	diting):
		31.12.21	31.12.20
		f	6
Depreciation	- owned assets	582	582
Development	costs amortisation	10,268	13,518

				31.12.21	31.12.20
				6	f
Wages and	salaries			147,314	90,240
Social Security				8,378	3,729
Pension				2,817	1,819
				158,509	95,788
The average	number of employees		during the year was 6 (2020:4).
There were	no employees	who received emoluments		of more than f60,00 in 2021 or 2020.

12. COMPARATIVES	FOR THE STATEMENT O	F FINANCIAL ACTWITIES
				31.12.20
		Unrestricted	Restricted	Total
		funds	funds	funds
		6	f	f
INCOME AND ENDOWMENTS	FROM
Donations and legacies		109,481		109,481
Charitable activities
Training workshops		1,070		1,070
Publication sales		80,350		80,350
Events
Otherincome		150		150
Trading services		24,645		24,645
Investment income		297		297
Total		215,993	0	215,993
EXPENDITURE ON
Raising funds		34,464		34,464
Charitable activities
Training workshops		8,094		8,094
Publication sales		54,910		54,910
Events		8,753		8,753
Surveys and monitoring		65,805		65,805
Trading services		24,181		24,181
Total		196,207	0	196,207
NET INCOME		19,786	0	19,786
RECONCILIATION OF FUNDS
Total funds brought forward		183,115	7,502	190,617
TOTAL FUNDS CARRIED FORWARD		202,901	7,502	210,403

N	TES TO TH	TES TO TH	FINANGAL TATEMENTS -	FINANGAL TATEMENTS -	ontinue
for	the Year E		ed 31Dec ber 2021
13.		FEES FOR EXAMINATION		OF	THE ACCOUNTS
						31.12.21	31.12.20
						E	E
		Independent examiner's		fees		1,960	1,520
		Accountancy fees				0	1,920
						1,960	3,440
14.		INTANGIBLE FIXED ASSETS
							Development
							costs
							E
		COST
		At 1January 2021					40,554
		Additions in the year At 31December 2021					40,554
		AMORTISATION
		At 1January 2021					26,974
			Charge for the year				10,268
			As at 31December 2021				37,242
			NET BOOK VALUE
			At 31December 2021				3,312
			At 31December 2020
15.			TANGIBLE FIXED ASSETS
							Equipment
							6
			COST
			At 1January 2021				2,910
			Additions in the year				424
			At 31December 2021				3,334
			AMORTISATION
			At 1January 2021				776
			Charge for the year				582
			At 31December 2021				1,358
			NET BOOK VALUE
			At 31December 2021				1,976
			At 31December 2020				2,134

NOTES	0THE FINANCIAL ST	0THE FINANCIAL ST	E	ENTS — ontinued
for th	Year Ended	3 ecember 2021
16.	STOCKS
							31.12.21	31.12.20
							E	E
	Stock							9,172
17.	DEBTORS:AMOUNTS			FALLING DUE WITHIN	ONE YEAR
							31.12.21	31.12.20
							E	E
	Trade	debtors					36,022	1,585
	Other	debtors					85,295	108,604
	Prepayments						12,358	22,596
							,6
18.	CASH	AT BANK
						General	Nigel	Michael
						Fund	Bonner	Woods
							Fund	Fund
						f	E	E
	Paypal	account				8,454
	Bank current account					62,766
	Bank Community		account			6,881
	14day deposit account					133,049	2,153	2,849
	Total					211,150	2,153	2,849
						Sponsorship	31.12.21	31.12.20
						Fund	Tata I	Tata I
							funds	funds
							f	E
	Paypa	I account					8,454	9,533
	Bank current account						62,766	7,111
	Bank Community		account				6,881	32,971
	14day deposit account					2,500	140,551	60,521
	Total					2,500	218,652	110,136

CREDITO	RS: AMOUNTS FALLING DUE WITHIN ONE YE	AR
		31.12.21	31.12.20
		E	6
Payments	on account	57,902	16,671
Trade creditors		9,786	12,327
Other creditors		7,850
Accrued	expenses	7,626	11,750
Taxation,	social security and pension	5,672
Deferred	income	17,040	16,656
		105,876	57,404

MOVEM	ENT		IN FUNDS
					Net
				At	movement	At
				01.01.21	in funds	31.12.21
				6	f	E
Unrestricted			funds
General	fund			172,901	51,366	224,267
Designated		fund		30,000	(2,644)	27,356
				202,901	48,722	251,623
Restricted funds
Nigel Bonner			Fund	2,153		2,153
Michael	Woods Fund			2,849		2,849
Sponsorship			Fund	2,500		2,500
				7,502	0	7,502
TOTAL	FUNDS			»0,	8,»

			Incoming	Resources	Movement
			resources	expended	in funds
			E	6	E
Unrestricted		funds
Genera I fund			306,824	(255,458)	51,366
Designated	fund		0	(2,644)	(2,644)
			306,824	(258,102)	48,722
Restricted	funds
Nigel Bonner		Fund
Michael Woods Fund
Sponsorship		Fund
TOTAL FUNDS

Comparativ	es	f	or move	ment in f	unds
						Net
					At	movement	At
					01.01.20	in funds	31.12.20
					E	E	E
Unrestricted		funds
General fund					183,115	(10,214)	172,901
Designated	fund				0	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	0	7,502
TOTAL FUNDS					190,617	19,786	210,403
Net movement			in funds,	included	in the above are as follows:
					Incoming	Resources	Movement
					resources	expended	in funds
					f	E	E
Unrestricted		funds
General fund					185,993	(196,207)	(10,214)
Designated	fund				30,000	0	30,000
					215,993	(196,207)	19,786
TOTALFUNDS					215,993	(196,207)	19,786

						Net
					At	movement	At
					01.01.20	in funds	31.12.21
					E	E	E
Unrestricted			funds
General	fund				183,115	41,152	224,267
Designated		fund			0	27,356	27,356
					183,115	68,508	251,623
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	68,508	259,125

above are	as	fol	lows:
				Incoming	Resources	Movement
				resources	expended	in funds
				E	E	E
Unrestricted		funds
General fund				492,817	(451,665)	41,152
Designated	fund			30,000	(2,644)	27,356
				522,817	(454,309)	68,508
Restricted	funds
Nigel Bonner		Fund
Michael Woods			Fund
Sponsorship		Fund
TOTAL FUNDS				522,817	(454,309)	68,508

DETAILED STATEMEN	DETAILED STATEMEN	DETAILED STATEMEN	ANCIAL ACTIVITIES
for the Year Ended		31December 2021
				31.12.21	31.12.20
				f	f
INCOME AND ENDOWMENTS
Donations and legacies
Donations				12,362	14,180
Gift aid				7,635	7,459
Legacies				51,450	40,003
Subscriptions				49,013	47,839
				120,460	109,481
Investment Income
Deposit account	interest			32	297
Charitable activities
Training workshops				5,962	1,070
Publication sales				79,368	80,350
Events				8,885	0
Other income				92,117	24,795
				186,332	106,215
Total incoming	resources			306,824	215,993
EXPENDITURE
Raising donations		and legacies
Fundraising direct		costs		0	0
Membership direct		costs		19,987	20,938
Mammal News				6,498	5,971
Central costs				8,239	7,555
				34,724	34,464
Charitable activities
Workshop venue	hire, salaries,		trainers	6,072	6,319
Publications - costs of sales				44,023	42,872
Conference				11,704	0
Sym pos Ium				0	0
Direct costs				68,862	25,714
Small mammal	monitoring			5,211	478
General surveys				31,701	35,888
Mammal mapper				17,465	14,418
Redlist				0	595
Central costs				38,340	35,459
				223,378	161,743
Total resources	expended			258,102	196,207
Net Income				48,722	19,786

DETAILED STATEMENT	DETAILED STATEMENT	OF FINANGAL A	OF FINANGAL A
for the Year	Ended 31Decem		er 2021
				31.12.21	31.12.20
				E	E
Support costs - included		within	central costs from 2021, per note 6
6overnance	costs
Trustees' expenses				0	1,400
Accountancy	fees			0	1,920
Independent	Examinier's	fee		1,960	1,520
Otherfees				0	13
				1,960	4,853