2023-12-31-accounts

REGISTERED COMPANY NUMBER= 01455136 (England & Wales) REGISTERED CHARITY NUMBER.. 278918 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE VEAR ENDED 31 DECEMBER 2023 FOR The Mammal Soclet

The Mamm31 Soclet CONTENTS OF THE FINANCIAL STATEMENTS forthe YÈar Ended 31 December 2023 Page Report of the Trustees Itolo Independent Examlnevs Report Statement of Flnantlal Actlvltles 12 Statement of Finincial Posltlon 13&14 Notes to the Flnancial Statements ISto26

The Mammal Soclet REPORTOF THE TRUSTEES for the Year Ended 31 December 2023 The trustees, who are ilso directors of the charity for the purposes of the Companies Act 2006, present thelr report wlth the financial statement5 of the charity for the year ended 31 December 2023. Th@ trusrees have adopted the provislons of Accounting and Reporting by Charlties.. statement of Recommended Practice appllcable to charities preparing thelr accounts in accord3nce with the Financlal Reportin8 Standard applicable in the U¥ and Republic of Ireland IFRS 1021 leffectlve l January 20191. OBJECTIVES AND AcTIv￿lEs Objectives and alms The Mamrnal SDtlety promotes evidence-ba5ed conservatlofi. ènd Is the onlyorg8nisation dedicated to the study and man3Bement of all British mammals. The Mamrn31 Soclety works to protect Britigh mammals, halt the decllne of threatened species and advises on all Issues affecting British Mammals. We study mamwAls, identify the problern5 they face ènd promote conservation and other policies ba%ed on sound Science.. The oblects of the charity are.. l. to promote the study of m3mrn3ls to advance the Èdu£ation of the public in all 45pect5 of mammalogy and mammal eco108y. 2. to advance. promote and fuTtheT the con5ervatlon of mammals. Si8nific2nt attlvltles The Mammal Society Is committed to promotin8 e￿[lenCe based mammal conservation. It Seeks to provide scientific Information to a wide Èudiefice ènd to train member5 of the public and professionals in survey methodology. When plannsng our activities for the year, the Mammal Soclety tru5tee5 have consldered the Charity Commisslon's guldance on public benefil. In our oplnion the Charity is a public beneflt entlty. In particular, we have worked to.. Ralse awareness of mamma15, thelr ecclo8y and their conservation needs by provldlng tralning courses, freely avallable Informatlon lon our websitep pre55 releases and twitter feeds). and producing spedallst publicatlons. Promote the monitorin8 of mammal populatlons and threats to their conservation through the nation31 At13s project and the USÈ of our Mammal Mapper app. These project5 are both freely available to both member5 and non-members. Educ3te peoplÈ about Brltlsh mammals and promote mammal studles In the UK and overseas through our tonference. symposivm and membÈrshlp magazlne. Mamrn31 News. - Advocate coD5ervation plans based on sound science through our interaction with government policy indeppndently and through Wildlife and Countiyslde Llnk. Prtrvlde current informatlon on mammals through our publications via the website., membership maeazine,. media, the international journal Mammal Review and the open-access onlinejounal Mamma1 Communlcatlons. InVo￿e people of all ages In our effort5 ttr protett mèmmals by provision ol trainingi engagernent In national surveys and provlslon of conservation inforrnatlDn and advlce. Volunteers and Local Group5 We would like to thank all the volunteers and local 8roups who make The Mammal Societythe actlve and enÈaged community that It Is. We would also like to thank all who volunteer across the country to keep the org8n1sation deliverinE well over what can be achieved just with the small staff team. Pa8e I

The Mamm81 Societ REPORT OFTHE TRUSTEES for the YÈar Ended 31 December 2023 ACHIEVEMENT AND PERFORMANCE CHARITABLE ACTIVITIES ln March 2023 our new CEO, Matt larsÈn-Daw, started p05t followi￿g a pÈrlod of several months without a CEO. In the interim period a number of staff had left or handed In their resl@nation- including CoinmunlcÈtlons Officer, Sophie, and SciÈnce Officer, Frazer. Finance and Membership Offitrr, Janet, had alsa stepped down and been replacÈd by Sarah Martin. The first few month5 of Matt's le3deishlp were focused on recruitment and a rÈ-allgnment of priorities in the strategy. This included 3 rÈfreshment of the Vi51on and the establlshment of some underpinning Values for the Society. A rev15ed staff structure wa5 proposed that reflected a new focus on building an engaged audience 3nd 4ttlve network of members aTrd volunteers. and a greater reCO￿Lti0￿ of our role In the sector as a charnpion of good practlce and expert provider of education and tF3ining to strengthen the conservation sÉttor in the future. In order to deliver on this role, greater facijs was given on broadening our audlence and participant groups to Involve more diverse cornmunltles and help tackle ? lack of representation in the conservation 5ettor, and a new'Training & Educ3tlon Offlcer. role that would establlsh a prograrnme of School and tolle8e engagement. Recruitment lor this new role took place in the second half of the year. Following a number of years in which 3ctNitles were restricted by the pandemic, in 1023 there was a return to face-to- face engagement through our trainlnE prograrntne, outreach and Annual Conference. Our conference is usually in the Sprlng, but due to the period without a CEO. In 2023 it wa5 arranged for August and took place 3t the Br3ckenhurst campus of Nottlngham Trent University ovÈr two18m-packed day5 of talks, workshops and networking opportunities. We achieved our oblectlves In rerms of attendance1140 tlckets atross the weekend, wlth 3 mix of academics, students, local group volunteers and professlonal eco1oglsts and conservatlon15t51, and rÈtelved excellent feedback lan avera8e overall satisfaction ratlne of 4.5151. The event broke Èven flnanclally in rezl terms Iproflt ollust over £1,000 when Staff time was factored Inl despite prowding a number of bursarle5 to enable atiendance from early career professlonals and students. Staff attended a nurnber of face-ttrface events to raise the profile of the Mamrnal So¢lety In new are85. Th15 IncludÈd BiidFalr 2023 in Rutland, where de5Plto torrential downpovr5 we pngèeed hundreds of nature enthu51asts and generated considerable interest in our Searching for Shrews project from both potentlal 5UPPOrters and potential owl pellÈt suppllers. At the Re5torp Nature Now rally outside DEFRA. In September 2023, nature charitles Including the Mammal Society attended to call for an uigent response to the findings of the State of Nature Report Ito whlch Mamm31 Society data contfibutedl. CEO Matt L8rsen-D3W W35 P3rt of a Ilne-up of speakers adding voicÈs to the calls for urgent and consldered action to halt blodlverslty loss. In addltion to the State ol Nature Report and Restore Nature Now r311y, the Mammal Society has been active in inputting to a number of steerlng groups and coalitions In 2023, en5urlng our expÈrt perspettives linformed by the Science Advisory Committee and Countill were fed in to help delinÈ. Ènhance and strengthen init13tivÈs that could steer the next few years of conservation practice and pollcy. These Included the WildlifÈ & Countryside Llnk's'N?ture 2030, cèmpèlgn, for which the Matnrnal Socl@ty arranged and chBirÈd a youth brlefinE and orlentation weblnarwith UK Youth 4 NaturÈ. We have also input to the Nature Premium steering group, the Natural History GCSE Advisoiy Group and the Missing Lyny Steèrfng Groupi among others. Contlnuing our focus to ensure the financial stability of the Society. particularly challenglng In the current economic environrnent. we remain extiernely gratefu1 to our Members,. 5UPPOrters,' Corporate supporters, volunteers and k>cal groups lar their Continued support. MONITORING AND RESEARCH ACTIVITIES Mountaln hares In Scotland Continjlng wlth our volunteer SUNey developed In partnership with the 8rit15h Trust for Ornitholog¥ IBTOI, the Gème & Wildlife Con5etvation Trust IGWCTI. theJamÈs Hutton Institute IJHII and Naturescot in 2021. we promoted the use of Mamm31 Mapper by volunteers to record sightings, and conducr transect surveys, of mountain hare IlepLts timidus l in Pa8e 2

The Mammal Soclet REPORT OF THEYRUSTEES for the Year Énded 31 Detember 2023 MONITORING AND RESEARCH ACTIVITIES- CO￿tInUed Scotland. We Input to a second year report that presented the data and volunteer effort generaled by the prosect. A5 voonteerengagement was seen to havÈ fallen since the first year, wth a corre5pondlne decline In the 3niount of survey data. a focus for us and our project partners was a revlsed strategy for promotlng the survey and recruitin8 volunteer suiveyors. A webinar wa5 run to brlef prospective vounteer5 Ind explaln the ratlonale behlnd the Survey, 3nd a push was given to the project on our sodal channels. Additional methods of data collecllon were developed and wi11 be launched to fuel surveying capac5ty the next ye3r, and we contrlbutèd to a gulde resource to help the accurate Identification ol mountain hare droppings on hlllsides. Harvest Mouse (Natlonwldel The National Harvest Mouse Sutvey, inltlated In 2021, continues to be a flagship project. attracting record volunteer effort thls year. Especially high engagement by certaln local graup h3s led to area5 of very high coverage in some counties Including Cornwall. While there are still some gaps in the UK-wide survey effort that we hope to lill through Increased eneagement 3nd regional volunteer traininE events in the next year, we are alsc able to look towards onhancements to the surveying methodology. We hope to yield richei data on habitèt preferences and change5 In seasonal behaviourwhere we h3ve high coverage and strong volunteer engagetnent. A second report was released to present data from the 2022-23 suiveying Season, and some interesting di5coverles were shared in the report and through press coverage and soc181 media. These Included the return of harvest mice to an area in North Yorkshlre after 3 5 year absence Iwlthout translocatlon workl, sites of harvest rnlte presence in Scotland, further North than the previously recorded ranK@ of harvest mlte, and slgns that the end of breedlng season may be moving later in the yeari Potentially due to thanEln8 temperature ènd rainf311 patterns. Online training was delivered at the start of the surveysea5011. Bnd two new reEion31 coordlnators were recruited to drSve local surveyeffort In prevlously under-recorded areas. This Includes. forthe flrst tlme, a Wale5 coordinator. Greater WhiteToothed Shrew- Searching Forshrews A 5trategit prlority this year, our Searchlng For Shrew5 prolert evolved Into a partnershlp with the Barn Owl Trust to 50urcE and an8lyse barn owl pellets fiom locations around the UK, In orderto check for the presence of the non-natlve Greaterwhite Toothed Shrew IGWTSI, whlch w8$ di5cove¥ed to be in Brltaln In 2022. By the end of the year we had over 400 people offering their services ès volunteer peSlet d155ector5, and had recelved an(f analy5ed hundreds of pellets fram dozens of locations. A nutnber of training webinars 3nd fa￿-tO-face workshops for local groups and publlc audiences at events such as BirdFÈir 2023 allowed usto spread the word aboui the value ol data from owl pellets. and to Ma￿rniSe on the value of volunteer effort. SO far two Ioc3tions sn England lin County Durhatn and Noitin8hamshlrel have beell confirmÈd to havo populations of the GWTS. and the extent and density of these populatlons Is under sCNtiny by local volunteÈrs and wlth Input from APHA. A flrst report sharlng finding5 fiotn yeèr one of this survey will be released In the Summer of 2024. Mammal Mapper app Ourfree recordlnE app Matnmal Mapper continues to be a valuable resource for encouraging 3nd enablin8 hlEh quality mammal records, though the focus thls ye3r was on rèfinements to m8ke the tool a5 user friendly and effective as possible, rather th3n Intensive promotion of its use. For some of the year it was not POS5ible forAndroid users ta Install the app 3S it needed essentlal updates before it would be accepted bythe Google store. In 2023 we has 1,359 active users contribute 18,629 mammal record5, compared to 1,6iJ) users contributing 23,452 In 2022. In order tofuture-proof this tool wè conducted back-end updates viè the developers Natural Aptitude, ensuring it wa5 available to Androld users ollce more, and that it will remain robust and supported for yÈars to come. We a150 took the opportunltyto updatethe prlv4 pollcy and prompted 311 user5 to accept this anew, to ensure compliance with GDPR. A number of refinement5 were made to the app in response ro the increased need to be able to collect good quality iecords of beavers and slsfis of their presence. Thls included adding bespoke categories to the slgns for a beaver rètord. with input fram the Envlronment Agency, Natural England ard the BeaverTrust. Page 3

The Mammal Socie REPORTOFTHE YRUSTEES forthe Year Ended 31 December 2023 MONITORING AND RESEARCH ACTIVITIES- torttlthued Natlonal Beaver Database The Mammal Society was comrnissioned by Natijral En8land to develop an online portal to up-to-dale beaver dat3, to support strategic beaver conservation efforts by Natural England and the Environrnent Agency. The portal hès been completed and13unched at beaverdarabase.org.uk. and is now in use by N3tur31 England and the Environment Agency. conVer￿tiOnS have begun to use the sarne platform for kotl3nd and Wales, and enEagement with local wildlife groups and the BeaverTru5t has stèrted to identify and incorporate new Sources of data. Such Èroups are offered the opportunity to access the portal where this is approved by the partners. and dBta tan be provided to them promptly if they usè Matnmal Mapper forthelr surveytool. A guideto using Marnmal Mapper in thisway has been created and protnoted to Specific groups, and will be sent by the Environment Agency to their surveyors in 2024. Ecobat Ecobat. our online tool that help5 practltioners to interpret bat data, ha5 been offline for ovora year due to bugs in the code. In order to bring this important tool back online we reached out to 3 number of ocoloeical consultancies to a5kfor financial support for the rebulld. By the end of 2023 we have secured suffltlent pledges to be able to put thejob of rebuilding the app out to tender. and we will be progessingthis in 2024 wlth a vlew to relaunchlng the tool before the end ol the year Endand Otter Survev The Mammal Society completed a survey of otters ècross England, funded by EnvironmentAgency, Natural England and warer companies, in Spring 2023. Dita tollectlon proved to be a more compllcated task thBn antltlpated, and wlth aEreement from partner5 the report has been postponed to Autumn 2024. RAISING SKILLS AMD SHARING KNOWLEDGE Tralnln8 Our relaunched trainlng programme ha5 gone from strength to strength In 2023, e5pecially5ince the recrultmènt of a new full-IlmeTrainlnE and Educatlon Offi￿r. We have dellvered a rlch and v3ried programrne of courses Sn 2023. and work been undertaken to deline new courses and strateeles for promotion ID 2024 that we expect to Intrease the number and dSverslty of partlclpant5 in ourtrainin8. Weblnars Our weblnar sÈrles has continued thls year, attracting Eood 511ed audiences and posltlve feedback. In order to engage new audlencès and contribute to maklng science content accesslble to 811. the monthly webinars have been changtsd to free / Pay what you like, evenis. wlth a parallel programme of less re6ularticketed webinars On more specia115t orst(Ills-based topics to compllment our trainin8 course pro8ratnme. Unlverslty Mammal ChallenEe The Unlverslly Mammal Challenge 15 3 way by whlch students can become eng3ged with monitorlng and conserving mammals. Teams across the UK record m3mmals found on thelr campuse5 and compete for pr12es. This yearthe guidance 3nd support available forthe teams has been increased, and actions they are encouraged totake fai extra polnts includes awareness rai5inE and fiJndrai5ing for mamrnal tonsÈivation. The recordinE period has been scheduléd for the first qu3rter of 2024. and teams have already started signlng up. MEMBERSHIP Following some insight work lastyÈar. the rate for Mammal SotiÈty membership has been Increased th15 year from £3 per month1 £36 per annum to ES pÈr monthl £60 per annum. A tontesslonary membership contlnues at £3 per month for student5 and those who havp been members for a number of yÈar5 and feel unable to raise thelr contribution. Concessionary rnember5 only receive the MembeT5' ma8ailne- Mammal News- as a pdf, whlle full rate membeis tèn ch005e to receive è hard copy. A new streamllDed on-boarding process for members, whlch include5 a move away from Page 4

al Soclei REPORT OF THE TRUSTEES for the Year Ended JI Decemljer 2023 MEMBERSHIP- contlnued annual invoicing to monthly direct debit paytnents, has ylelded a substantial Increase in the rate of new members 51gning up. SO f?r the rate of member5 leavln8 does not seem to have been subst3nti¥lly increased a5 a result of the ch3nge5. We havÈ changed to quarterly/seasonal Issues of Mamm31 News rather than offer thiee a year, and now offer all member5 access 10 the journal Mamrnal RÈview onllne, rather than offerinE th5s as an additional tost. COMMUNICATIONS AND PUBLICATIONS Jouroals Our international journal, MornFnoIReview. CDntlnues to be an important outlet for 5cientlfic research on rnammal biologyp etoloEV 2nd conservation. Published by WilÈy, thls publication contributes 3 substant1212mount to our annual incotne. 2023 saw changes to the v4ay the journ31 is edited, with the departure of Editor-in-chiof Oanilo ènd Managing Editor Nanc¥. Recrultment took place In 2023. rÈsultin8 in Ihe appointment of Dr Robirt Grant as Editor-in-chief and Dr Antonio U2al Fernande2 35 As51Stant Editor. The new team takes the rein5 at the bo8inninE of 2024, and there are plans to revltallse thejournal through pro-attive outreach to institution5 and indivlduèls to secure papers, and a rÈfreshed approach to communication5 In tloser alignment with the Mammal Souety's channels. Books, magazines and electronlc communications Thi5 year we recrulted a new Communication5 Officer, Areanna Alizan, who woiked to establlsh a consistent and professlonal style to our communications atross als online channels and prlnt medla. Havlng successfully secured 4 Clvll Seivice Internship. however, Areanna left after 6 months and we reCru￿ed 2 new part-tlme Communicatlon5 Officers- Allana Scott and Hope Nothelfer. Picklng up where Areanna left off, these two new staff have already contributed to growlng our audience size and engagement across all channe15. WÈ now have over 20.OLNJ In5tagram followers, 44,000 X followers, 18,(h)O Facebook followers land 14,000 Llke51, and over 17.5(X> followers on Llnkedln. In addition, Marnmal News. our maE82ine for members, has become a ourterly m3ga21ne instead of thrlce yearlyi Sharing upd3te5 on mammal news, research and conservatlon as well as Mammal Soclety project5 and Local Group activities. In order to broaden the appeal of membershlp we have started a'chlldren's content, sectlon of the magazlne to encourage members who are parents to Involve thelr chlldren In dlscusslng and learnine about mammal sclence and conservBtion. Thls yÉar sawthe publication of the free digltal resource to support the ID of small mammal bone5 in pellets, created b¥ volunteer Susanna Ramsey and the Matntnal Soclety's own Derek Crawley. This hleh quallty gulde includes macro photos of all the bones that Mlght be found In pellets, and has 31ready been posltively received and reviewed. There are plans to produce prlnted Cop￿e5 In 2024. FINANCIAL REVIEW Financlal p051tlonlupdate Thè financlal performance of the Socletyfor 2023. as detailed in the SOFA on page 12. resulted in a surplu5 of E28.291. Th15 Outcome was aEalnst a small deficit bud8Èt and achieved despite significant Staffing Change5 during the year. Our overall Income was down on 2022, mainly due to the split between the two yÈ3rs of our work on the latest Otter suNÈy. Our donatlons and leeacy Income was sli6ht1y down on 2022. Matl Larsen-Daw started as CEO in March 2023. follawing a few rnonths gap after Andy Bool resigned in December 2022. As explained earlier in this report, Malt Immedlately had to deal ￿th a number of staff changes and rÈvlèw the staffing structure in the light of this. Matt also, t¢8etherwith Countil, refreshed our strategic plan. 80th of these ch8nges have resulted irTr p05itive outcomes for the Society's operations EOIJE forward, de5Plte the continulng cost of living pre55ure experienced In the UK throughout 2023. The Society. zs ever. Continues to seek deve5oping corpor3tÈ 5UPPOrt with appropriate partners. We ale a8aln grateful to our continuing fourcorporate partner5 Cl Wildlife Ltd,. Clarkson Woods Ltd, Oiana Atkinson Ltd and WlldtarÈ Lid. We also remain grateful to our rnany business partner5 35 noted In our Mommal News publicatS0n. Pa8e S

he MaM￿al Societ REPORT OF THE TRUSTEES for the Year Ended 21 December 2023 FINANCIAL REVIEW- contlnued Flrt#n¢lal posltlonlupdate- contlnued We contlnue wlth detalled operational and financlal updates to Councll at each of our, roughly quarterly, Council Meetin8S. Addltlonal communlcatlon and Informatlon sharing remalns to enable us to adapt approprlately to thanginE Circumstances. Our tralnlng courses and Èvènts are both now benefittinE from more face-to-facÈ actlvityand we continue to attempt to grow these activities, along wlth other pl4n5 a5 covered in rnore detail earlier In thls report. Managlng Rlsk As in the past. malntalnlng/Erawing our income sources, appropriately manaEing aur finances and safeEuarding our rÈputatlon, particularly from an academitlscientifit perspeclive. remain the m3jor risk5to our abilityto continue to achieve our charitable objectives. We also consider our di8ltal systems resource5 and back-ups, toeether with our ability to retaln and replace, when necessary. staff with appropriate capabilities and commitment, as being key risk areas. All of these, since the Covid-19 pandemic, receive more frequent rewews and tonsideration. deemed nece55ary now bythe poor economic climate. In orderto mltigate these risks,. il We regularly review our Income and consider approprlate new sources. ill We monitor ourfinances on an ongoing basis, IncludinÈ periodic cash flow prolectlons. iiil We h3vÈ appropriate financial Controls in place, in respect of our Illcome and ÈxpÈndlture, and adjust our expendlttsre appropriately in the IiEht ol income thangÈs. iv) Our Council membership is coMp05ed of appropriately qualified and experiÈnted membersi partlcularly from with5 the academiclscience sector where we operate, enabling informed conslderatlon of eur actlvltle5 and outputs. vl The majority of our day-to-day operational support Sy5tem5 arè procured as bought In web-b?5ed service5 le8 Gmall mail and Xero financla151, suth that the service provldei Is rÈsponslble for back-up facllitle5 and we do not need to employdedlcated IT staff Intern811y, Our Marnrnal Mapper App Is supported by an exiernal 5uppller with whom we have, and seek to malntain, an extremlygood worklng relationshlp. vil We are foriunate to have had, and continuÈ to have, a small but competent 3nd dedicated staff team, backed up with slmllarly competent and dedlcated volunteers. Wlthln the flnancial constr3ints of a small charlty, we seek to offer reasonable contractual terms and condltlons to our staff, together with regularcontact wlth some, if not all, trustees. In what we hope is an open, 5UPPOrtlve and rewarding workiD8 environment. Through our Council rnernbers we have 8cttss, when required, to expert and up to date guldance on HR issues As mentioned earlier in thls repori our latest flve-year strategy was revlewedlrelreshed in 2023, involving our new CEO and taking account of ever chèn8ln8 economlc and environmental changes. We continue to pursue addltlonal income Streams and reach a wlder audlence In order to hÈlp us grow and enable vs to do more forthe benÉflt of British Mammals. Insurable rlsks are sultably coveTed, and reviewed annually. In line with the neÈd to malntaln a degree olfle%ibilit¥ In havin8 access to cash, investments are currently confined to dep051t 3ccounts wSth our bankers. ￿ with other srnall organlsations. with similar Te13tively 5tnall tèsh balances, the opportunlty, wlthout takinÉ unnecusary risk, to athleve any meaninEful investment return retriains low. Reserves Policy The SDciety recelves two forms of incorne.. - Unrestricted fund5 from membership.. sales of booksi equSpment hlre.. traininE courses., events., contratts. Mammal Review and unrestricted bequests, whlch are available to cover anycosts of runninE the organisation. Restricted funds, in the shape of Èrants, contract5 and bequests which have to be used for a specific purpose. such as student bur53rle5 to attend the Spring Conference, or grants to undertake survey5. Phge 6

The Mèmmal Societ REPORT OFTHETRUSTEES forthe Year Ended 31 December 2023 FINANaAL REVIEW- contlnued Reserves poll£y- contlnued As reported last year. In February 2022 the Soclety changed to a policy of maintaining a free re5eNes balance, within unrestritiÈd funds, whlch equates to slx months of unrestricted running costs, to cover emergency sltuations that may arlse from tlme to time and, worst case, to wind down the orEanis?tion in i controlled ond orderly manner. The 2023 year-end free reserves balance was in exce55 of the SIX months polScy amount. Our free reserve5 balance 3t the year end wa5 In exce55 olthe required six tnonth5 polity value. The exce55. whi15t not specifically designated, should help, In Ilne wlth our strateEiC plan, to support att@mpts to grow the organi53tion's reach and cap3bilities. forthe boneflt of our beneficiarie5. A5 in prevlous years, we remain confident in ourabillty to continue deliveringi subjert to any approprlate new Cowd-ly type pandemic restriction5, the charitablt aimslobjectives of the Society. Free reserves- total reserves, less restricted reserve5, designated rÈsÈrves and fixed assets). In the light of the contlnulng poor economic climate, we have a Conservat￿e draft cash flow, tothe end of 2025, which, give5 us no cause to Consider other than that the Strciety wlll be able to remain a going concern up to, and beyond that d3te. STRUCTURE. GOVERNANCE AND MANAGEMENT Governlng dotumÈnt The Charlty 15 controlled by Its Governlng Docurnent, the Memorandum and Article5 of Association dated 18th October 1979, as amended by Special Resolutlons dated 22 Aprll 2006. 20 Aprll 2013 and 04 August 2023. The Charity constitutes 8$ a prlvate Ilmited company i Ilrnited by guarantee, as defined in the Companies Act 2006. Recrultment and appolntment of new trustees The Councll conslsts of the offlcers IPre5ident,. Chalr.. no le5S than one but no Tnore than two vitt chairs, Honorary Secretary and HonoraryTreasurerl and not less than seven nor more than eleven other full members ol the Society. The Councll 5h311 have the power to co-opt up to f￿Jr additional members to cover interest not adequately repre5Èllted bythe rest af the Council. The Presldent shall retlre at each Annual General Meeting but shall be eligible lor immediatÈ re-electlon. All the other offlcers herein mentioned shall retire at each Annua1 General MeÈting but shall be eligible for re-electlon if they shall not have completed six consecutive years in office. Exceptionally. pÈr the 04 August 2023 Special Resolution, where ne suitable rep13cement officer 15 forthcomlng, the honorarytrea5urÈr may be rtrelected on an annual basls beyond the normal six year period. At each Annutl General Meeting such Ordinary Members ès have completed three tonsecutive years In offlce shall retire and shtll be eligible for reelection for a further period of three con5ecutwe yÈars. After completlon of such second period in Offi￿ such members shall retire and shall not be eligible for ie-ÈlÈrtion untll the next followin8 Annual General MeetinE. Page 7

The Mamm81 Societ REPORTOF THETRUSTEES for the Year Ended 31 December 2023 STRUCTrJRE, GOVERNANCE AND MANAGEMENT- contlnued RÈtrultment and appolntment ol newtrustees- continued The election of members shall t3ke place In the following rn3nner'. Any two members Shall be Bt Ilberty to nominate any other full member to serve 35 a member of the Council. The proposer shall ascertain that the person nominated by him/her is willing to be 50 nominated. The Name of eath full member 50 nominated. together with the names of hi5lher proposer and secondÈr. shall be sent in writing to the SÈcrerèiy of rhe Society at least fourteen days before the Annual General Meeting. In addltlon. the Council sh311 itself hève the power to nominate anyfull member to serve a5 an offlcer or other merllbÈr of Councll. such nomination to be submitted to the Annual GènÈrÈl Meetlne. Ballotlng Ilsts sh311 be prepared lif necessaryl containingthe names of the candidates only and eèch full member present at the Annual General Meeting shall be entitled to vtite for any number of such tandldètes not exceedlng the number of vacancies. In case there shall not be a suffi'cient number of cèndid3te nomin3tlons, the Councll shall nomlnate full members to flll up the remaSning vacancy or vac3ncies. If two or more candidates obtaln an equal number of votes. another ballot sh311 If nècess2ry be taken in respect of suth candldates.1f two or more candldates again obtsin an Èquèl number of votes, the Councll shall select by lot Irorn such C3ndidates the candidate or candidates who15 orwho are to be elected. The declaratlon by the Chair of the AnnuHI General Meetlng as to the result of the ballot and an entry of that declaration in the Minute 6ook shall be conclv51VÈ. Our 2023 Honorary Treasurer had sÈNÈd six consecutfve years October 2021 and duly re51gned at Council's Novernber 2021 meeting. Desplte 5eaTchin8 and advert151ng well In advance for a suitable replacement. no 5Uitab1e candidate w35 forthcoming. In the Ilght olthls. Council co-opted the reslenin8Treasurer back on to Council until the April 2022 AGM. At the AGM Councll advised the members present that, unless there wa5 3ny objection to such proposal, it was proposed to hold an EGM later In the year to amend the Memorandum and Articles to enable both the Honor8ryTre35urer and Honorary Secretary perlods of offlce to be extended annually one year, beyond the current six cor15ectlve year limit, at each Annua1 GÈneral Meetln81 where no suitable replacement ha5 been found. There were no objectlons to the proposal and Countil furrher co-opted the Current co-opted Honor?ryTrea5urer untll the proposed EGM. Concerns about potentlal lowtvrn outs caused the EGM to be delayed to August 2023, where the M&A 4mendment was approved. Addltlonal governancelssues As members of co￿nCIl are Èlso Directors of a comp3ny lirnlted by guarantee, Èach nominee is told of the responslbllltles they wlll take OD as both Trustee and Director, should they be elected. New Cauncil rnembers are encoufaEed ta eng3ge with other trustees and staff soon after their elÈttlon and to take on additional responsibilities by joining one of the sub-committees. The Honorary Secretarysharés appropriate Charity Cornmi5slon 8uidance documentation leg a di8ltal link to thÉ'5 minute guidesl wlth nÈw Countll members and, periodlcally. a150 Wlth all Council tnetnbers as 8 rerninderlor keepinE UP to date with major change5. The Council create5 specialised sub-committee5 in Ilne with the spetlfic requlrèments of the Society to Ènsure that all its ongoing activitie5 3re properly supported and controlled. The Society has è Sclentific Advisory CommittÈe,' a Local Gioups Commlttee,. a Tralnlng & Event5 Commlrtee,. a Fundra15ing Committee, a Marketlng & Communicatlons Committee and a Student Commitree. Page 8

The Mamrnal Societ REPORT OF THE TRUSTEES for the Year Ended 31 December 2023 REFERENCE AND ADMINISTRATIVE DETAILS Reglstered Company number 01455136 If ngland and Wale51 Reglstered Charlty number 278918 Re8lSterÈd offlce International House Longsrnith Street Gloucester Gloucestershire GLI 2HT Trustees Penelope Anne Lewns- President Stephanle Wray- Chair DÈrek Crawley- Vice-chair Vittorla Chanln Hon Secret3ry Iresi8ned 20.1.231 Anthony Parker18ppointed 21.4.231- Hon Secretarry Rodger Douglas Pressland- Hon Treasurer (resigned 13.4.241 &15ee paragraph on page 8 and note 241 Ruairidh Donald Campbell Iresi8ned 13.4.241 Graham Craig Srniih Ireslened 18.6.231 Dawn Millicent Stott Iresl8ned 13.4.241 Tim Houn50me Sally Hayns (resigned 13.4.241 RosemaryToney Helen Mitcheson Ferozah Mahmood (appointed 4.8.231 Merryl Clare Parle-Gelling lappolnted 4.8.231 Ernlly Cattrall- Hon Treasurer (appointed 13.4.241 StephanlÈ Murphy lappolnted L2.4.241 Michelle Henley 1appo1nt￿ 13.4.241 Independent Examlner Mrs L A Parryi ACA Langdowns DFK Ltd Business Advisors FlemlnE Court Lelgh Road East1ei8h Hampshlre S050 9P0 Bankers ThÈ Co-operatlve Bank PO Bok 250 Dell HOUSÈ Southw3y Skelmer5dale WN86wr Page 9

The Mammal Socie REPORT OF THE TRUSTEES lor the Year Ended 310ecember 2023 This report has been prepared in accordance with the special provlslons of Part 15 of the Companies Act 2006 re13ting tg small comp3nles. Appraved by order of the board of trustee5 on 23rd September 2024 and sSgned on Its behalf by: Stephanie Wray- Chair of Tru5tee5 Page 10

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES THE MAMMAL SOGIETY IndependÈnt examlnerfs report to thè truste88 of The Mammal Socloty I'the Company'l I report lo Ihe ¢harlly Iruslees on my examlnalion of the accouD15 of the Company for Ihe year ended 31 December 2023. Responslbllltlwd and b851$ of rèport As IhÈ charllV8 trustees of the CoTnpany land also ils (tiredors for the purposes of compgny lawl you 8re ￿spOn￿ble for the preparalton ofthe accounts In aCCOTdance ￿th th6 requirements of the Gompanlas Act 2006 Clhe 2006 Acl'l. Having satlslied my5eifthal the accounts ofihe Company ar8 ntst r6quired lo be audited undèr Part 18 of the 2006 Acl and are eligible for Indeper￿en1 examinatlon, I repori in respect of my èxamlnalion of your Gharltrfs accounls as carriEd out under seolon 145 of the Charilles Act 2011 1'th& 2011 Acl'l. In Garrying out my examinalion I have falbwed Ihe Dlreclions glven by the Charily Commission under seGllon 14515llbl of the 2011 Act. Indepevdont Examln8r'$ 8taternent The comp8ny'5 qross Incom8 èxceeds £250,000 and l am qUalif￿d lo undertak& th& examlnalion by belng a quallfied membÈr of th8 Inslilule of Chart8red Attounlants in Eng￿nd And Wales. I have Gompl&téd my ex8minalbn. I confim) that no mallers have come to my attenlv)n in conne¢tlon Mnth the examlnation giiring me Gause lo beI￿ve that in any material respect.. accountlng recordswere ftoi kept IN respect of th* Company as requlied bysECtlon 38601 the 2W6 Act,. or 2. thè attounts do not accord with thtrse retords,. or 3. the account5 do hot tomply with the accountlng requlrement5 of S￿lI9Th 396 of the 2006Acl other than any requlrement that the accounts gfve a true and falrvlew which15 not i maiter consldered as partof an Shdependent examinatio￿., or the accounts have not been prepared In accord3nco with the methods and principles of the Statement of Recommended Practice accoun¢inE and reporting bycharltles lappllrdble to charlties prÈpar1ngthelracco￿lltS in accordance wlth the Financial Reporllng Standaid appllcable In the UK and Republlc of Ireland (FR$ 10211. I have no ¢oncerns and have tome across no otherrnatter5 In conn@ctlon wlth the examinati￿ towhlch attention should be drawn In thi5 repoit In ordertoenable a proper undeistanding of the account5tg be reached. Mrs LA Parry, ACA Langdowns DFK Ltd Buslne55 Advl%ors FlemiTh8Court Leigh Road Hampshire S050 9PD Date Page 11

The Mammal Sotlet STATEMENTOF FINANCIAL AcfiviTIES INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT forthe Ye3r Ended 31 December 2023 31.12.23 Total funds 31.12.22 Tatal fund5 Unrestricted lunds Restrltted fund5 Notes INCOME AND ENDOWMENTS FROM Don8tions and legacles 76,960 76,960 78.979 Charltable Httlvltles Training workshops Publication sales 24,392 58,207 30.830 104.932 24.392 58,207 30,830 104,932 17,993 70,930 7,750 183,989 2,022 Events Trading Se￿ice5 and Grants Grants Investment income 1.998 1,998 310 Total 297,319 297.319 361,973 EXPENDITURE ON Ralslng fund5 45,890 43,890 41.506 Charitable a¢tlvltles Tralning workshops Publication sales Events Survey5 and monitoring Trading service5 ?nd Grants 25,249 22,557 34,965 5,036 131,341 25,249 22,557 40,955 5,036 131,341 20,732 35,225 10,918 58,261 235,183 5,990 Total 263,038 5,990 269,028 401.825 NET IEXPENDifLIREIIINCOME 34,281 15.9901 28,291 139.8521 Transfer between fund5 20 19881 988 Net movement In funds 33,293 15,0021 28,291 139,8521 RECONCILIATION OF FUNDS Total funds brought lo￿ard 211,771 7,S02 219,273 259.125 TOTAL FUNDS CARRIED FORWARD 245,064 2.500 247,564 219,273 The notes form part of these financlal 5taternents Page 12

The Marnmal Soclet STATEMENT OF FINANCIAL POSITION lorthe Year Ended al December 2023 31.12.23 Total fut)ds 31.12.22 Total fund5 Unrestritted funds Restricted funds Notes FIXED ASSETS Intangible assets Tangible a55ets 14 15 1,558 1,558 1,558 1,558 2.813 2,813 CURRENT ASSETS stocks Debtors Cash at bank 16 17 18 6,017 77,801 226,304 310,122 6.017 77,801 228.804 312.622 6.561 83,231 235,190 324,982 2,500 2,500 CREDITORS Amount5 fallin8 due withln one year 19 166,6161 166,6161 1108.5221 NET CURRENT ASSETS 243,506 2.500 246,006 216,460 TOTALASSETS LESS CURRENT LIABILITIES 245,064 2.500 247,564 219.273 NET ASSETS 245,064 2.50D 247,564 219,273 FUNDS Unrestrlcted furlds Restricted funds 20 245.064 2.500 211,771 7,502 TOTAL FUNDS 247,564 219,273 The charitable company is entitled to exemption from audit under sÈctlon 477 of the Companles Act 2006 for the year ended 31 Oecember 2023. The mernbers have not required the company to obtain an audit of itsflnantlal statement5 for the year ended 31 December 2023 in atcordance with Section 476 of the Companies Act 2006. The trustee5 acknowledge their respon5ibilitie5 for.. lal. Ensuring thBt the charitable comp3ny keep5 actounting record5 that comply wlth Sectlons 386 and 387 of the Companie5 Act 2006 and Ibl. Preparing financial statements which give a true and falr view of the State af affalrs of the charitable company as at the end af each flnancial year and of its 5urplu5 or deficit for each flnènclal year in accordance with the requirement5 of Sectlon$ 394 and 395 and which otherwSse comply with the requlrements of the Companles Act 2(KJ6 relating to flnanclal statements, so far as applicable to the charitable company. The notes form part of these financlèl statements Page 13 contlnued...

The Mammal Sotlet STATEMENT OF FINANCIAL POSITION- contlnued 31 December 2023 These flnanclal stètetnent5 have bpen prepared In accordance wlth the provision5 appllcable to charltable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorlsed for155ue on 23rd September 2024 nd werÈ signed on its behalf by., Emily Cattrall- rrru5teelHonorary Treasurer) The notes form part of these financlal ststetnents Page 14

Yhe Mamrnal Societ NOTES TO THE FINANCIALSTATEMENTS foi the Year Ended 31 De￿mber 2023 ACCOUNTING POLICIES Basls of preparlngthe Ilnanclal 5tatemÈnts The financlal ststements of the charltable cotnpany, whlch Is a public benefit entity under FRS 102. have been prep3red in accordance wlth the Charities SORP IFRS 1021'AccountlnE and Reporting by Charities.. Statement of Rectrmmended Practice appllcable to charltles preparing theSr accounts in accordance with the Financial Reportlng Standard applicable in the UK and Republlc of Ireland IFRS 1021 leffectlve I January 20191,. Financial Reporting Standard 102'The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. The financlal statements are presented In Sterllng, which is a150 thÈ Ilnanclal currency ol the ¢omp3nv. Income All income is recognised in the Statement of Financial Activities when entitlement has passed to the chariiy,. It Is probable that Èconomlc benefits associated with the transaction will flow to the charity and amounts can be reliably measured. The following specific policie5 are applied to particular categorie5 of Income.. Income from donations or gr3Dts 15 rÈtognised when there 15 evidente of entitlement to the gift, reteipt is probable and its amount can be reliably measured. InvÈstment Income is included when re￿[vable. Income from charitable artivitiÈs are accounted forwhen earned. Fundraising income 55 Included when received. - Subscription Incorne Is received at 3ny time dorlng the year for annu41 membershlp. Income recelved In advance at the year end Is deferred. For legacies, èntitlement Is taken as the earlier of the date on which either.. the charity is aware that probate has been granted, the Èstate has been finalised and notification has been made bythe extrcutor to the Soclety that a dlstlbutlon will be madÈ, or when distribution 15 received from the estate. Receipt of a legacy* in whole or l# part, Is only consldered probablÈ when ihe amount can be measured reliably and the charity has been notified ol the executor's Intention to make a distribution. Where legacies have been notllled to the ch3rity, or the charity 15 3warÈ of the granting of probÈte, and the criteria for Income recognition have nor been met, then the legary15 treated as 3 contlngent asset and dlsclosed If m4teri31. Expendlture Liabilitie5 are recognised as expenditure as soon as there is legal or constrtsctlve obliEation committing the charity to that expenditure. it is probable that a transfer of economic benefltg wlll be requlred in settlement and the amount of the obligatlon can be measured reliably. Expenditure is a¢countÈd for on an accru31s basls and has been classified under hÈadlngs that aEgregatÈ all costs related to the category. Where costs C3nnot be dlrectly attributed to particu13r headlngs they have been allocated to activltles on a basls consistent with the use of resources. Intanglble a5SÈts- development expendlture Development of App5 15 capitallsed where there is expected to be a benef1t to future periods and the following condltlons are met: Page 15 continued...

The Mammal Socle NOTES TO THE FINANCIAL STATEMENTS- contlnued forthe Year Ended 310ecember 2023 ACCOUNTING POLICIES- tontlnued Int3nBlble assets- development expenditure- contlhued lil It is technically feasible to tomplete the research or devplopment so th8t the product wlll be available for use or sale. lill It 15 intended to use or Sell the product being developed. 11111 The company is able to use or sell the product. livl It tan be demonstrated that the product will generate probable future economic benefits. Iv) Adequate technical, flnanclal and other resources exist 50 that product development C3n be completed and subsequently usÈd or sold. Ivll Expendlture aitrlbutable to the research and dÈvelopment work can be reliably measured. Capitalised development expendSture on Mammal Mapper Apps is 5tatpd at tost less accumulated amort15tion and impairment losses and amort15ed over it5 useful economic life of 3 years. Amortlsation Èxpenses for the year are included In charltable expenses. All other research and development expenditure is recogn15ed as an expense in the perlod in whlch It Is nturred. TanBlble fixed asset5 The cost Of t8ngible fixed assets include5 only Èxpenditure directty incurred In bringlng the assets into working condition for thelr Intended use. Both the c05t of rèplacing major components and the cost of major Inspectlons are c3Plt31ised. Borrowlng costs are not capitali5ed. Oepreclètion is provided at the followlns annual rates in order to alloc3te the depreciable amount of each 855et over Its estimated Equipment- 20% on cost Assets held under finantr leases are depreclared In the same way as ownÈd assets. At each balance sheet date, the company rewews the caTrying amount of Its tangible fixed assets ttr determine whotherthere is any indication th4t any items have suffered an impairment loss. If any such ndicètion exists, the reCO￿rable amount of the asset is e5timatÈd In order to determine the extent of the iThpairment1oss, tf any. Where it IS not POsslblÈ to estimate the recoverablè amount of the asset, the company estimates the recoverable amount ol ca5h-generating unit to which the Esset belongs. Stocks Stock is valued at the lower of cost and net realisable value. after making due allowance for obsolete and s1ow-movlng Item5. Cost includes any expenditure Incurred in bringing stock to its present Ioc3tlon and ondition. An average cost basi5 15 Used. 8orrowin8 Costs are not capit31ised. Where consienment stock is in Substan￿ an assÈt of the company, it Is recognised as such on the balan￿ sheet. When St￿kS are sold, the carrying 3mount of those stocks is recognised as 3n expense In the period in which the related revenue Is recoEnised. The amount of 3nywrlte-down of stock5 to net rea115able value and all losses of stock5 are recognlsed as an expense in the period in whlch the writ&down or loss occurs. The amount of any reversal of any write-down of stocks Is recogni5ed as a reduction In the amount of stocks recogni5ed as 2n expense In the period in which the reversal occurs. Taxation The charity Is exetnpt from corporate tax on its charitable activitles. Page 16 contlnued...

The Mammal Societ NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 December 2023 ACCOUNTING POLICIES- tontlnued Fund accounting The charity may maintain both restricted and unrestrictÈd funds. Restrlcted funds represent grants and donatlons that are allocated by the donor for a speclfic purpose. Unrestricted funds represent unrestricted incorne that Is expendable at the discretlon of the trustees in furtherance of the oblectlves of the charity. Golng Concer The accounts h3ve been prepared on the going concern basis and the trustees believe that no material uncert31ntie5 exist. The trustees have con51dered the level of fvnds held and the e¥pected Income and expellditure for the next 12 months from authorlsinÉ these financial statements. The budEeted IncamÈ and expenditure15 5uffitient with the level ol reserves for the ch3rSty to be able to Continue as a going cantern. Cash at bank and in hand Cash at bank and in hand Incl￿deS cash and short tem) hlghly Ilquld Investments wlth a short rnaturity of 14 days or less. Debtors Short term debtors are measured at transaction price, less any Impalrment. Credit015 Short term credit¢>rs are measured Ht the transactlon price. Provision5 Provisions 3re set up only where it 15 probable that a present oblig3tion Èxlsts as a result of an Èvent prlor to the balance sheet date and that a payment will be required In settlement that can be estlmated reliably. Where material, provision5 are calculated on a discounted bas]5. Finantlal Instruments The company only enters into basic financial instrumenttransactions that result in the recognition ol financial a55ets and liabilities likè trade and other debtor5 and credltors, loan5 from banks and otherthird P3rtie5,103ns to related parties and Investments in non-puttab1e ordlnary 5hare5. DONATIONS AND LEGACIES Unrestricted funds Restrlcted funds 31.12.23 31.12.22 Donations Gift ald Legailes Sub5crlptions 21,425 8,483 21,425 8,483 18,155 7,989 3,298 49.537 78,979 47.052 76.960 47,052 76,960 INVESTMENT INCOME 31.12.23 31.12.22 Deposit account Interest 1,998 310 Pa8e 17 continuÈd...

The Mammal Soclet NOTES TO THE FINANCIAL5TATEMENTS. contlnue for the Year Ended 31 December 2023 INCOME FROM CHARITABLE ACTIVITIES 31.12.23 Total funds 31.12.22 Tota5 fund5 Unre5trltted funds Restrlcted funds Tralnlng workshop5 - Training workshop income 24,392 24,392 17,993 Publlcatlons Income Mammal Revlew- other subscribers Other publlcations - Other merthandise Royalties 55,049 1,374 540 1,244 S8,207 55,049 1.374 540 1,244 58,207 65,833 2.566 1,410 1,121 70,930 Events Conference 30,830 30,830 30,830 30,830 7,7S0 7,750 Tradlng services and Grants Trading servitrs Grants 104,932 104,932 183,989 2,022 186.OLI 104,932 LQ4,932 218,361 2J8.361 282.684 INCOME FROM GOVERNMENTGRANTS Income from government grants comprise5 grants received under the Government l(ickstart Schetne É012022- £2,022). RAISING FUNDS 31.12.23 31.12.22 Ralslng donatlons and legades MetnbÈrshlp direct costs - Mammal News Central Costs 18,698 10,140 15,052 43,890 21,881 9,445 10,180 41.506 Page 18 continued...

The Mammal Soclet NOTES TO THE FINANCIAL STATEMENTS. continued for the Year Ended 31 Detember 2023 EXPENDITURE ON CHARITABLE ACTIVITIES The followlnE table Includes the allocatlon ol support rosts 31.12.23 Total funds 31.12.22 Total funds Unrestricted funds Restricted fund5 SuNeys and monllorfng General surveys - Mammal Mapper Central costs 38,(X)4 5,967 14,290 58,261 3,309 1.727 5.036 3.309 1.727 5.036 Tralthlng workshops Venue hire, s31arles. traineTS etc Central costs 16,590 8,659 25,249 16,590 8,659 25,249 15.647 5,085 20,732 Publlcatlons - C05t of sales - Central c05tS 14,821 7,736 22,557 14,821 7,736 22,557 26,585 8,640 35.225 Events - Conferente Salaries 3nd dirert tosts -central £osts 20,919 5,990 26.909 4,773 3,467 2.678 10,918 14.046 34,965 14,046 40.955 5,990 Tradlng seNlces Dlrect costs Subcontractor fees Salary costs Other dlrÈtt costs 45,000 1.297 45,000 41,297 152.608 24,453 437 177,498 57,685 235,183 86,297 45.044 131,341 86,297 45,044 131,341 - Central costs 219,148 5,990 225,138 360,319 Central costs ènd suppcrt cost5 Wherever p0551ble central costs are allocated dlrectly to the relevant actwity. The unallocated balance5 re apportioned to Specific activiiies in the same ratio as dlrÈtt tosts incurred. Page 19 continued...

The Mammal Sotle NOTES TO THE FINANCIAL STATEMENTS. continued foi the Year Ended 31 Oecembei 2023 SUPPORT COSTS Gowernance costs GovernantÈ costs in 2023 were £2,20012022.. £2,100). relating to the Independent Exatnlnatlon. Governance costs are. consequenlly. consldered not material enough to warrant separate disc105vre and Ire now Included wlthln central costs. NET INCOMEIIEXPENDITUREI Net intomellexpenditurel 15 5t*ed aftÈr tharglngllcreditingl,, 31.12.23 31.12.22 Depreciation owned assets Developrnent costs èmortisation 1.327 1.243 3,312 io. TRUSTEES, REMUNERATION AND BENEFITS During the year ended 31 Clecember 2023 none of the trustees were p3id Temuneratlon or recelved other benefits from an Èmployment with the charlty or related entity12022.. £nlll. Trustee5' expenses Travel tosts and disbursement5 amounting to E26612022.. Énill were relmbursed to 2 trustees12022.. Nil) ii. STAFF COSTS 31.12.23 31.12.22 Wages and salarles Sotlal Securlty Pension 118,313 10,911 3,951 133,175 IS9,084 11.048 7,574 177.7( The avÈrage number of employees durlng the year was 412022.. 61. There were no employees who receNed emtslumertts of more than £60,000 in 2023 or 2022. Page 20 continued...

The Mammal Soclet NOTES TO THE FINANCIAL STATEMENTS. continued for the Year Ended 31 DÈtember 2023 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES 3J.12.22 Tot31 funds ilnre5tricted funds Restricted funds INCOME AND ENDOWMENTS FROM Donations ènd legacies 78.979 78,979 Charitable activities Trainlng workshops Pub1icatian sales Events Other Income Trading serwices and Grants Grants 17,993 70,930 7.750 17,993 70,930 7.750 183,989 183.989 2,022 2.022 Investment income 310 310 Total 359,951 2.022 361,973 EXPENDITLIRE ON Raising fund5 41,506 41,506 Charltable 8Ctlvltles Training workshop5 Publication sales Event5 Surveys and monitoring Tradlng services and Grant5 20,732 35,225 10,918 56,239 235,183 20,732 35,225 10,918 58,261 235.183 2,022 Total 399,803 2,022 401.S25 NET INCOME 139,8521 139,8521 RECONCILIATION OF FUNDS Totsl fvnds brought fotward 251,623 7,502 259,125 YOYAL FUNDS CARRIED FORWARD 211,771 7.502 219,273 Page 21 ontlnued...

The Mammal Soclet NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 December 2023 13. FEES FOR EXAMINATION OF THE ACCOUNTS 31.12.23 31.12.22 Independent examiner's lees 2.200 2,IC 14. INTANGIBLE FIXED ASSETS Development Costs COST At I january 2023 Additions In the year At 31 DÈtembÈr 2023 40,554 40,554 AMORTISATION At l J3nuary 2023 CharEe for the year At 31 Detrrnber 2023 40,554 40,554 NET BOOK VALUE At 31 December 2023 At 31 Decetnber 2022 Is. TANGIBLE FIXED ASSETS Equiptnent COST At l January 2023 Addltions in the year At 31 December 2023 5,414 72 5,486 DEPRECIATION At l January 2023 Charge forthe year At 31 December 2Q23 2.601 1.327 3.928 NET BOOKVALUE At 31 December 2023 1.558 Al 31 December 2022 2,813 Page 22 continued...

The Mammal Societ NOTES TO THE FINANCIAL STATEMENTS- contlnued for the Year Ended 31 December 2023 16. STOCKS 31.12.23 31.L2.22 Finished Good5 6,017 6.561 17. DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.23 31.12.22 Trade debtors Other debtors Prepayment5 7,942 58,663 11,196 77.801 2,705 65,539 14,987 83,231 18. CASH AT bANK General Fund Nigel Bonner Fund Mlchael Woods Fund Paypal account Bank current 8ccount Bank Communlty account 14 dHy deposlt a£tount 4.343 43.692 12,961 165.308 Total 226,304 Sponsorship Fund 31.12.23 Total fuBd5 31.12.22 Total funds Paypal account Bank current account Bank Communlty account 14 day deposlt account 4,343 43,692 12,961 167.808 22,868 36,334 10,136 165.852 2.500 Total 228.804 235.190 Page 23 contlnued...

ThÈ Mammal Sotlet OTES TO THE FINANCIAL STATEMENTS- contlnued for the Year Ended 31 DetÈmbÈr 2023 19. CREDITORS.. AMOVNTS FALLING DUE WITHIN ONE YEAR 31.12.23 31.12.22 Payments on account Trade creditors Attrued expenses Taxatlon, social securlty and pensk)n DÈfÉrred Income 57,195 15.130 15.485 4.172 16,541 108,523 37,53S 8,166 3,420 17,495 66,616 20. MOVEMENT IN FUNDS Net movernent in fund5 Traasfers between funds At 01.01.23 At 31.12.23 Unrestr5cted funds General fund Desl8nated fund 211.771 34.281 19881 245.064 211,771 34.281 19881 245.064 Restrlcted funds Ni8el Bonner Fund Michael Woods Furtd Spcn50rship Fund 2,153 2,849 2.500 7,502 12,1531 13,8371 988 2,500 2,500 15,9901 TOTAL FUNDS 219,273 28,291 247,564 Net movement in funds, included In thÈ above are as follows., Incomln8 resources Resources expended Movement In funds Unrestrlcted funds General fund 297,319 1263,0381 34,281 297,319 1263,0381 34,281 Restrl¢ted funds Nigel Bonner Fund Michael Wood5 Fund Spon50rshlp Fund 12,1531 13,8371 12,1531 13,8371 15,9901 15,9901 TOTAL FUNDS 297,319 1269,0281 28.291 Page 24 contlnued...

The Mammal Societ NOTES TOTHE FINANCIAL STATEMENTS- contlnued for the Year Ended 31 December 2023 20. MOVEMENT IN FUNDS- continued Compaiatlves for movement in fund5 NÈt At 01.01.22 movoTn*nt in funds At 31.12.22 Unrestrlcted funds General fund Designated fund 224.267 27.356 251.623 112,4961 127,3561 139,8521 211.771 211,77l Restrlcted funds Nigel Bonner Fund Michael Woods Fund Sponsorship Fund 2,153 2,849 2,500 7,502 2,153 2,849 2,500 7,502 TOTAL FUNDS 259,125 139.8521 219,273 Net rnovement In funds. Included In the above are asfollow5'. Incoming resources Resources expended Movement in fund5 Unrestrlcted fund5 General fund Desl8nated fund 361.973 1374.4691 127,3561 112,4961 127,3561 361,973 1401,8151 139,8521 Restrlcted funds Nigel BcnneT Fund Michael Woods Fund 5ponsorshlp Fund TOTAL FVPIDS 361,973 14ai,8251 139,8521 Page 25 continued...

The Mammal Societ NOTES YO THE FINANCIAL STATEMENTS- Continued for the Year EndÈd 31 December 2023 21. OTHER FINANCIAL COMMITMENTS A5 at 31 December 2023 the ch8rity had committnents of £Q12022.. £2,194] relating to 4 contract for Employment law and HR serv1￿5 through to March 2024. when the contract onded. RELATED PARTY Duringthe year ended 31 December 2023 Mr5 J Pre55land was paid 3 Salary of £3.89612022.. £22,254). Mrs J Pressland is a related partyas she is the wife of (thr R D Pressland, a tiustee during the year. Mrs Pre551and resigned in February 2023. Mr Pressland resigned at the AGM on 13.04.2024. 23. KEV MANAGEMENT PERSONNEL During the year ended 31 December 2023 the remuneration of key mana8ement personnel was £40,385 12022 £38,400) 24. OTHER Mr R Pressland re5Igned 85 a trustee and honorary treasurer at the November 2021 Council meetlngi havlng completed slx years as a trustee, In accordance wlth the Society's governance rules. Council then voted to co-opt Mr R Pres51Bnd to Continue a5 a tFUStee and honorarytreasurer, unt51 the AGM planned for April 2022. as, despite a year long search with appropriate advertisements for the role, no 5Ultable replacement candidate had been forthcomlng. The sltuatlon had not changèd by thÈ AGM and Council again co-opted Mr R Pressland to contillue to an EGM planned for later in 2022. The EGM specitic4lly to putto Members a vote to change the Society's Articles to allow. on annual vote by Members at the annual AGM, lor both the honorary treasurer and secretary role5 to extend annually beyond the current consecutive six year term limit, where no suitable replacement trustee has been found. Due to likely lack of nutnbers for a very brlef EGM, it was decld&d to hold things over to the 2023 AGM. Aeain, due to likely low numbers attendingi which wa5 the case at the June 2023 AGM, the EGM was postponed, untll the Society's Annual Conference held. in person. at Nottingharn Trent University in August 2023. Mr Pre551and, meanwhile, continued to sèrve as Treasurer, co-opted by Councll. The change to rhe Articles was passed by vote at tho EGM In Au8USt 2023, Mr Pre551and reslgned at the April 2024 AGM, a sultable repl3￿Ment, Ms E Cattrall. havln8 been found. Pège 26 contlnued...