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...