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





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|for the Year En<br>d|31Decemb|er 2021||||||
|---|---|---|---|---|---|---|---|
|||||||31.12.21|31,12.20|
|||||Unrestricted|Restricted|Total|Tota<br>I|
|||||funds|funds|funds|funds|
||||Notes|E|E|6|E|
|INCOME AND ENDOWMENTS||FROM||||||
|Donations<br>and legacies||||120,460||120,460|109,481|
|Charitable<br>activities||||||||
|Training<br>workshops||||5,962||5,962|1,070|
|Publication<br>sales||||79,368||79,368|80,350|
|Events||||8,885||8,885||
|Other income||||250||250|150|
|Trading<br>services||||81,824||81,824|24,645|
|Grants|||||10,043|10,043||
|Investment<br>income||||32||32|297|
|Total||||296,781|10,043|306,824|215,993|
|EXPENDITURE ON||||||||
|Raising funds||||34,724||34,724|34,464|
|Charitable<br>activities||||||||
|Training<br>workshops||||6,072||6,072|8,094|
|Publication<br>sales||||44,023||44,023|54,910|
|Events||||11,704||11,704|8,753|
|Surveys<br>and monitoring||||71,294||71,294|65,805|
|Trading<br>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||||||||





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|||||||31.12.21|31.12.20|
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Restricted|Total|Tata<br>I|
|||||funds|funds|funds|funds|
||||Notes|6|6|6|E|
|FIXED ASSETS||||||||
|Intangible<br>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<br>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<br>funds||||||251,623|202,901|
|Restricted<br>funds||||||7,502|7,502|
|TOTALFUNDS||||||259,125|210,403|



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||||||31.12.21|31.12.20|
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Tota<br>I|Tota<br>I|
||||funds|funds|funds|funds|
||||f|6|6|6|
|Training<br>workshops|||||||
|- Training<br>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|



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





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|The following<br>tab|le Includes t|he alloca|tion of support co|sts|||
|---|---|---|---|---|---|---|
||||||31.12.21|31.12.20|
||||Unrestricted|Restricted|Total|Tota<br>I|
||||funds|funds|funds|funds|
||||f|6|E|E|
|Surveys and monitoring|||||||
|—General<br>surveys|||30,781|6,000|36,781|35,888|
|- Mammal<br>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<br>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|





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|Net income/(|expenditure)<br>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|



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|||||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.||





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|12.<br>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<br>and legacies||109,481||109,481|
|Charitable<br>activities|||||
|Training<br>workshops||1,070||1,070|
|Publication<br>sales||80,350||80,350|
|Events|||||
|Otherincome||150||150|
|Trading services||24,645||24,645|
|Investment<br>income||297||297|
|Total||215,993|0|215,993|
|EXPENDITURE ON|||||
|Raising funds||34,464||34,464|
|Charitable<br>activities|||||
|Training<br>workshops||8,094||8,094|
|Publication<br>sales||54,910||54,910|
|Events||8,753||8,753|
|Surveys<br>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<br>OF FUNDS|||||
|Total funds<br>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<br>TATEMENTS -|FINANGAL<br>TATEMENTS -|ontinue|||
|---|---|---|---|---|---|---|---|
|for|the Year E||ed 31Dec<br>ber 2021|||||
|13.||FEES FOR EXAMINATION||OF|THE ACCOUNTS|||
|||||||31.12.21|31.12.20|
|||||||E|E|
|||Independent<br>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<br>2021|||||40,554|
|||Additions<br>in the year<br>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<br>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<br>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<br>I|Tata<br>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|





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|CREDITO|RS: AMOUNTS<br>FALLING DUE WITHIN<br>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|



## 

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|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<br>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<br>in f|unds|||
|---|---|---|---|---|---|---|---|
|||||||Net||
||||||At|movement|At|
||||||01.01.20|in funds|31.12.20|
||||||E|E|E|
|Unrestricted||funds||||||
|General<br>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<br>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|





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|||||||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<br>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|





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|DETAILED STATEMEN|DETAILED STATEMEN|DETAILED STATEMEN|OF FI|ANCIAL ACTIVITIES|||
|---|---|---|---|---|---|---|
|for the Year Ended||31December 2021|||||
||||||31.12.21|31.12.20|
||||||f|f|
|INCOME AND ENDOWMENTS|||||||
|Donations<br>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<br>Income|||||||
|Deposit account|interest||||32|297|
|Charitable<br>activities|||||||
|Training<br>workshops|||||5,962|1,070|
|Publication<br>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<br>direct||costs|||0|0|
|Membership<br>direct||costs|||19,987|20,938|
|Mammal<br>News|||||6,498|5,971|
|Central costs|||||8,239|7,555|
||||||34,724|34,464|
|Charitable<br>activities|||||||
|Workshop<br>venue|hire, salaries,|||trainers|6,072|6,319|
|Publications<br>- 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<br>surveys|||||31,701|35,888|
|Mammal<br>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|IVITIES|||
|---|---|---|---|---|---|---|
|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'<br>expenses|||||0|1,400|
|Accountancy|fees||||0|1,920|
|Independent|Examinier's|fee|||1,960|1,520|
|Otherfees|||||0|13|
||||||1,960|4,853|