REGISTERED COMPANY NUMBER: 01455136 (England & Wale51 REGISTERED CHARITY NUMBER.. 278918 REPORTOF THETRUSTEESAND UNAUDITED FINANCIAL STATEMEN15 FOR THE YEAR ENDED 31 DECEMBER 20Z4 FOR The Mammal So¢tE The Mammal Soclet CONTENTS OF THE FINANCIALSTATEMENT5 forthe Year Ended 31 December 2024 Page Report of theTrustees Ito12 Independent Examlner's Report 13 Statement of FlThancial Activltles 14 Statement of Flnanclal P051tlon 1Sto16 Notes to the Flnan£lal Statements 17to28 The mmal Sfj let REPORT OFTHETRUSTEES lorthey l DecembEr 2014 The trusiÈes, who are also directors Df thechariryfor the purposes of the Comp3nlesAU 20(￿1 Prestrnt their rÈpor¢with the lin&ncial statemen15 of the ¢h3rity fortheyear ended 31 December 2024. The tIU5tees have aclopted the provision5 of Accountlng and Reportin8 by Charities.. SlatEment of RecommendEd Pra¢ite applicable to charltie5 prep2rlngthÈlr accounts I accordance wlth IhE Financi31 RepDrtin8 Standard applicable In the UK Nepublic of ITel3nd IFRS 1021 le.fFective l January 20191. OBJErrivE5AWDAcfiviTIES OblE£tives and aims The MamrnaS Soaety promotes evldenc&tiased conservation, and Is the only OTgan55atlon dÈdlc8Led tD thé studyand anagement of all Britlsh m3nTrm81s. The Mammal Socieiywork5to protect Brltish mamm31s. halrthedecline Of threatened species and advlse5 on all Issue5 3ffecting Brlllsh Mammals. W2 study maYnmB15. identifythe pioblems they f)¢e and promDtÈ conservatlon and other policies based on sound science: The objects of ihe charlly arÈ'. L. to promote the study of marnm315 to advan¢e the edutatlon of thE publlc In 311 a5peiiS of niamtna108yand mammal £co1ogy. 2. to 3dvall￿. promote 3nd furtherthe £DllsErvatlon of tn3mrnals. SigTrificant activiiFe5 The M3mmal Socletylscommitled to promotingevldence b&ed mamrnal conservatlon.1t sÈeks to prowlde scientiflc inft)rmatlon to a wde audience and totrain membersof the publlcand profe55ionals In survrymethodoloÈ¥. When plannlng ouractivitlesfor Ihpyear, the Mammal Soc1etytrL￿teeS have consldered the Charlty Commlsslon'5 8tsidancÈon publicbeftefit. In our oplnion the Charlty Is a publlc benefitentlty, In pariiw13r, we havÈ workedto: Ralse awareness of mammals, rhelr ecolDgyand their cunservatK)n needs byprovldln8 trainln8 coursp5, free￿ available Infoimatlon lon our WEbYte, pre55 rele35e5 and tw1tterfee￿l, and produdngspeciali5t publlcations. Promote the monitoring of mamtnal populatK)ns and threatsto iheirconservatlon throu8h the natlonal At135 prole£t and the use of Our M3mma1 Mapper app.The5e prole¢ts are both freely available to both members non-members. Educate people about Brlllsh mamrnals and promote m8mm315tudles in the UKand Dverseas thiough ourconferEnce, tneTnbershlp magaRine Marnmal News, h3ndbook pub11catlons and sihoDls engagement work. -AdV¢￿te conserwaiion plansbasÉd on sound sclence through our interaction wlth 8overnment pollcylndepèndently and through Wlld11fe and Countryside Llnk. Provlde current infDrmat￿n on mammals IhrouEh our publicatlonsvi31heweb5ite,' m¢mbeishlp m3gazlne.' Tnedla, the Inrematlonal louinal Mammal Revlew and the open-access online lounal Mamm31 Communlcation5. Involve ppopleof all ages In our effoitsto protect Tnammals by prDvlsion of tralThln& èn838ement In nath)n31 surveys and prov151vn of eonservatlDn infoimation and 3dvice. VvlunteEr5 and Lo¢al Groups We wvuld like to thbnk all tlie VDlvnteer5 and local 8IOUPswho make The Mammal Socletythe a¢tlve and engaged comfflunitythatll is. We ¥VDuld a150 liketo thank all who voluntÈÈr acros5 Ihe country 10 keep the org4nisation deliverlng woll overwliatcan bo 2chlevedlust with the 5Tn?11 staff team. Page I The Mam al Socle REPORT OFTHETftUSTEES for the Year Ended 31 Ember 202 ACHIEVEMENT AND PERFORMANCE CHARITABIE AcnvrriES 2024 marked the 70th anniversaryof the Mammal SDclety, Since It was officlally reglstered as a th?>lty in 1954. Thi5 landmark reflected In our communltstlon5 and eventsthrou8houtthe year, with a speclal'70 years of tho Mammal Soclety. logo belng designed by illustrator SlhAe Tonellotto Included on ourwebslte, e-new51etters and copies of Mammal News throughouttheyear. Followine much re¢rvitmentand redefiTrin£ of roles 2023, thls year provlded the opportunityforthe newlycalitsrated stalf team at the Mamrnal So¢letyto work ¢105ely to8etherto further th@Slrateglc oblettfve5 and prlorfty project55etout byCEO Matt Laisen-Daw in his first six months. There wJ$ 8 focuson rÈvi51tin£ and streDglhenln8thÈ foundatlons of the Mammèl Socioty- the membership, loial groups neiwofk and £ommlttee5-whlle 3150 staytlng to define and develop new areas of work In bolh science and Èngagementaroa5. Keyachlevements from the year's aCllvi1le5 are detailed below. As part of ourworkto 5UPPOrtacce*% and incluslon In the conserwaiiD4 sector, and In order to Incrpa5e ourtèpacily in key areas of delivery, we defined 3nd launched a paid SntorN5hip fora yovn£ person fiom an under-representtd demographi to supporttralningand events, and recrulted flr5t Intein (Maria Cliecchil who started a 9 month In￿rnshIp Sn September 2024. As usual, a spike of activitywasourAnnual Confeience112-13 Aprll 2D241, whl¢h took placp. In Robinson Col￿ge, Cambrldge. The iheme w3s defined by the 70 year mlPeslone, with an emph3515 on looklng backatsuc¢e55es 2nd learnings frofll 70 yearsof mammal research and ¢on5eTvation WQTk, then looking foiwarrl to thg. future of Ihè sector. A flee panel event on Fildayevenln& al the end ofihe fiisl day Df the conferencc, wa5 organlsed In partllershlp with UKYouth 4 Nature, titled'lttakes all of u5.. In¢lJslon in Consetvation, Chalred by UKY4N's Senll Mustafa, the panel included Joycelyn Longdon, 3 youih acllvi5r and Ph0 5tiident aicambridge, Dara McAnulty. a multi-award-winninE autlstliauthor. naturallst and conserv4tlQn15tfrom Northein Ireland, and OmarAbu-Seer, the Progiamme MJnagerfortheSDutheastat Action for Con5ervatlon. The conference itself was a hugesuccess, with 140atiendee5 and d pa¢ked programme of hiqh-qualitytalks and workshops. ThE ticket prlce was necessarily hl8herthan we would have liked Ilue lo iliÈ iosls of the vènue, and in ordor to ensure th3t itwas still inclusive and acce551ble foi thts5e of all backgrounds and r•reer5tageswe offered 10 subsldlsed and fully-supwrred placesthrough a bursary xheme. Feedba¢kon the eventwa5 hugely p05ilive. with the Iii8h IFdtÈt price beln8 the maln ne8atlve polnt plcked up in thp. follow- UP Survey. For 2025 we plan to address thls bycarefully ¢hDOSing a venuethat coslssubgtant131tylesss¢ that we cath pas5 on the savirg to attendees. National Mammal Week (the annual ￿lebra￿￿Tr of mammal stlence and ton5ervation led by the Mammal Socletyl rook place from 22-28 AW1￿ 2024, wth a focus an'Forsoiten Mdmmals, Th¢ alm wa5 to use thi5 moment of iiicreased focus on rnammals In publlc CDns¢l¢u5ne5Sto brlTrg into the spotlight Ihestorie50f for8OttÈn aTrd uTrderrepresented matnmals, such 3s specie5 that arÈ Irilically endangered, extlnrt, Invasive, urbaTr. 5mBII and ynoer recorded. In order to ￿llect the 70year landmarkfDr the 50uety. the communkatlons strategy lorthe week IoDked at the p8$1 and thefutuft, movin8 from the lar8ely untald h15tory of maTTrmalogy to the future of Mammal stiÈnte and conservation. Thls ye)T'Stheme alsu aimed to ndersiore Ihe Importance of dlvÈr51ty IN consorvatlon forfuture Suc￿sS In addre55inglssup5 that ultlmatgly are rela￿d to the wÈllbein8 of all poople and the planet. FrotTr p.ducat￿n31 wEblnars3nd panels featurlng leadin£ wrlter5and Ihlnker5, to pracll£al Inltlaifve5 Ilke tlie Blg Mammal Week Challenge, there was SDmolhin£ foreveryone reached by our CDmmunicatN)n5. Page 2 The Mom al Soclet REPORT OFTHETRUSTEE5 r iheyear E ded 31 De¢ÈmbÈr 2024 CHAR ￿ABLE AcfiviTIES- Continued In October we held a su¢¢essfu1 Loc31 Groups Conference in Exeter. attonded byover 100 Ioc318roup m*mb2rs, and 50 mvre online. Thlsevent, focused on semi-aquètl¢ mamma15 such 35 Ottpr5, watervole5 and the inv3siveAmeric8n wa5 made possible throu8h the le3der5hlp and hafd workof Devon M?mm31 Groupj SUPPOrted bycoinwall Mafflma1 Group, and with generou5 SUPPUrt from Univer511V ol Exeterand South West W3ter. There were ambitlou5 f￿ndraIsIn8 t318ets Set fortheyeBrthat vnfortun6te1y did not come tofrultion. WÈ hoped t05ecure core funds vla a number of 3ppllcatiQll5to sm311ertrusis to help us undertake the woik requlred to refresh our systems 3nd proce55e5 and revatnp our offerfor members and lotal groups. Fundralslngconsultanls were contracted in the second half of 2023 to advlse on g strategyfor aitractlng such I￿n￿5, and thelrwork Tesulted In morethan ¢eD appllcationsfor mounts ranglnAfrom £S.000 ID £20,000, Whlle most of these were not successful, we wÈre dellghted 10 receive generous support from The Gailield Weston FDtsnd3tion In the form of d ¢ore Brant of £20,0(M). In addition to these mu¢h-needed lawerand more project-specifir appllrdtlons. 3nd a number of drèltfullding proposal templates Ihat we custhrnls￿ for MONITORING AND RESEARCH AcfwiTIES N&tivnal Harvest Mouse5ur¥ev We ¢ompleled ourthlrd Annual Hiivest Mouse Survey Season and published OUT 2023-4 report. Volunteer Effort remained hlgh, though we identified some areas of the countrywhere some outfeath and engagement be needed before the nexrse350n to regaln 50tne of the amount of survey actiwtyachleved in prevlousyears. In area5 of high @n8a8ement, suth as Cornw311. site5 arE D¢wsuFvpyed repeatedlyyear-on-year, ènd rhls £reate50PPOrtunltle5 for us to Investigate some more cornp1EX question5 around the Ilnk b¢iween haNÈsi MI￿. habitat health and land management,whlch wlll be a incre3slngfocusfi)rthls project over tlme. Led by ourTralnln8 & gveDt5 Intern Marlawe devEloped a new field gulde to encvui88e f5rst-tlme surveyors and 5UPPDrt su￿tY 3cti¥itlP.5 organlsed by local group5. Thls was offered dlElt31lyas a frEe prlntable Tesource on ourwebsiie and produced as J laminated field re50ur¢è and provided to local groups whofelt itwould be useful. Mounlair Iiares In Scotland We CDmpleted year3 ofthe volunteer mountain harp. survey, ¢ontrlbuted 10 rhe 2023-4 report Iwilh UTO, Gwct and Naiufesiotl. Thls rp.port identlfied the growin8challen8e of recruitiDg surveyvolunteers for thi5 5utve.ydue to the remote 13nds¢apesand the dlmln15hing sense of urgen¢¥ around thi5 impoiiant piece of research.The Mammal So¢leiy WOTked tD addr255thls by ¢flerin8 sume free trainlngs In MouTrtaln hare surveylnE In person and onllne, and undert3kingsDTne social rnedia promotion of the sutveyi and targoted outyeach to our rwo new Hlghlands Iordl groups and comTnunltles of walkers and sKqhtseers In the HiÈhland5, Searthlng forshrews We completed ph35e i Dfour UK￿lde b3Tn owl pellet surveyforSearchin8 ForShYEws (ln parinershlp with the B3Fn Owl Tru5tl, wilh over 5(X) volunteer5 ￿K-￿￿e allalyslng over2,500 pellets, An Initlal rewil into the year-Dne WOFk developlng testingthe melhodoloÈyw35 publlshed, Includln8 early altempts to dvdw learninEsfrom the collaied data, whlch detnonstrated the hu8evalue thi5proSectwi51 have when the amount of data lslncreased and collected for Ivnsecutlve VÈ3rs. Re50urclnE Ihls PTOjEd and continuln£ to 8rowenga8ement in the pellet analysis actlvily will be a Focu5 for 2025. Page 3 The Mammal S REPORT OFltrtE T USTEES lorthg Year End d 81 Decembe 02 MONITORING AND RESEAIICH A￿1VITIES-ContlnU Mammal Mapper Mammal Mapperconiithued to attract ncw users throughout 2024, and bugs hl8hllghted by users wero $￿￿f￿vaddre$sed by our parlnprs Nalural Apptltud? lo build conflden¢e and en8agement in userg. With linanciAI support from Natural En￿alld wecommissloned Natural ApptitudR to update Mammal M3pperto Indude additlonèlfields for beaver recordsto maxlmlsè the value of the tool forbeJversuNeys, resultlng in N3tur31 England and EnvlrDnmentA8ency promotin8 Mammal M2ppera5 the recommènded tool foi etolpg15t5 to use tor bEaver surveys. Created a userguide forsuyvèyors uslng Mammal Mapper. Ecobat This toDI wastompleied and relaunched on ourwebsite at the beginnlngof the year, and is nowonce 38a5n In use by e¢olog15ts looklng to achieve and prÈxent a clear plcture of bat aci1￿1¥arOund S￿e$ pioposed fordevelopment-especially wlnd farms. England Oltersurvey The report for tliis 2022 fielcl su￿eY led by the Mammal Suciety has been repeatedly delayed, 3nd by a revised limesc31e was due to be completed and released thi5year. Unfortunately due to IDW cap2cIty in the parinershlp and some complications In 3naly51n8the data, th15 hasonte a8aln been postponed but is expect￿ to be Idunclied in 2025. RAISING SKILLSANDSHAftING KNOWLEDGE Tralnlng Pro8ramme Dellver£d 47 Iralnlngs, trainln8 more than l(¥JO peoplÈ, goneratin8 over £26K Surplus and atlTaclin4 an average 4.6315 DEveloped oui tore Mammal Sotlety'mammal Monitoring & ID. ¢our5e. Scheduled fora pllot dellvery lftirLoral Group members. Yauth Amba.%sador5 an(1 invlled revlewer51 in Aprll 2025. Developod Inlt13tivesto Increase dlvÈr5ity of p3rtKIp81ioD in ourir31nlne programme, Incltsdlngfree tralnlngsfor Lockl Groups, and a'Goldefi Mcket, appllcdllon processtoallocate a limlted numberof free trainin8 placesto under-represented and low-income traincoJ Ilaun¢hingJan 202J Webinars Our programme of onllne morihly wobin3rs continued through 2024, attrRCtlng3udiences of 50-100 each tlme, wlth topics as dlverse a5anlmal conscipusne5s and quEer Eco108y alongslcle more mainstream specle5 and ecosystem-foru5ed weblnar5. Unlverslty M&mmal Challenge IUMACI UMAC 2024 was a gteat success, runnlng from January- May, with IS teams of 5 student5 e3ch ￿lIk1pating ID mamlnal tnonitorlng. awareness r¥i>DEand even fundrilslng actlvllles their ulllversSty communltles. Ten team% Stsslaine(I en836emontthrou8houtthe challenge, and 5tudent-led arlivitydurlnB the live tnonth durauon resulted ID a huge spike In mammal data for univeisllycampuses. 270 transeci suFveys, 300 ad hac tnammal reiord5, and 2053 vldeo SEquencesf¢rrn trailcamswÈre 5ubrnilted by UMACteams. El8htéen 5tvdent-led Engagemeniactivitie5 were organi5ed, and a hvrnber of Student blogs and sotl41 media posts helped to bring Mamm31 societykeymÉ$5ages to newaudlence& Despite the SUC￿$$ of thp challen£e, a ntsmberof Improvernentshave been SUEgE5ted in a thDrough evaluaiion of the UMAC 2024. These Include shifting and 5horteningthe challeTr8e tlmestale to Improve ¢ngagement and avoid clasheswith pxam5, 2dlu5ting the soclal medla 5trate8yto re3ch more student audi￿￿￿￿, and various 3ppr03ches to broaden ihÈdiversltyof P3£e4 ammal Sotlet REPORTOFTHETRU5TeES for they ar Ended 31 DeceTNber 2024 Univeisity Mammal (hallenKe IiIMACI-contlnued The Mammal Socieiy wasgrateful ID recewe 5uppori in the form of prlies for hlBh-pèrfDrmlngtÈam5fr0rn Optlcron, south We&t Oplits, David Wege. FSC, Rie Desl8ned and One slop Nature. Youth Amba55advrPwgramme The Mammal 5otlety3Mnounced the13U￿Ch of a Yvuth Amba55ador proEf3mme in Spilng 2024, and Invlted appll¢arions from youn8 people aged 16-18throughovl the 5umrner. We received over 20 ￿(ellent applicatlons and appolnted a first tranche of four ill5plilrtg young wopletojoln the Mammal Soclely In the Hi8hland5 0FScotland in july forthree days of ceiacean sUtveyin8from the f¢rry cros5inRbetweeN Ullapool and Stornoway. TheyouTrgpeople were alsoglven an IntroducLlon to surveyln8fortFaiks and signs along river5 and coastl1ne￿ These flrsryouth Ambas&3dors have. contlnued to proinote the work of the Mamm31 So¢ieiy, while leBdlng the proce550f dèllnln8 howthey and future Youib Ambassadors tan m3ke the TnOSt of their p051tion to reali5e pe.rsonal ambitions dnd 5UPPOrt mammal conservatlon work. Towards Ihe end of the year some of our Youth ATnbassadors help script and PTQ5ent a ¥ldeo along51doour palion Gillian Burke to Tnaik the end of our 701h annNeT5èry year, refleclltsg on 3chlevements overth05e seven decade5 and IoDkingtowards the noxt challengesthe 50cleiy Jnd Its partnersw411 need to fate. MEMBERSHIP Seve￿1 ch3nges were matte to membErshlp sn 2024, with an Increase. in standard indivldual rneTllbershlp from £36 to£60 a year, 3lon8slde a nÈw reglstrdtion prO￿55th￿t enwuraged and en8bled monthty dlrect deblt paymentof £5 a month Iconiesslon late E31 ralherthan an annual Invoice for tho full year'5 memtyer5hlpfee. A5 well a5 the increased Tevonue QVErall this change wi11 make membershlp more m3n38eable forthDse who struggle to pay a large amount up front, and 11 roducethe 3mounrof financial admlnlstfation lowertho numberof memb¢rslost because Iheyfor6el to renew- or cannot 3fford to paythe full ye3rfeE- when their membershlpcofftes up for renewal. Exlsiing mernbErs were encouraged to 5wÉ¢h tothe new model, but a5 a ¢oncessl0fi in lighrof theirconlrfbtstion tothe sodetv 35 membersover previou5 years Iheywere perinltted to reTnain on the oriwnal lower tate if theywould otherwise be unable to renew. ACoTPDr6te Membership wa5 deslgned and13unched In 2024, alTnp.d at Ecological Consultancycompanles. Thls model 3llowscompanle5 fo pay a hi8her rate of annual member5hipso thatthe benÈnr5 of membprshlp Idlscounted irainin8 and events, Mammal News Etcl can be acce5sp.d by 311 theli siaff. Work has also begun on 3 junior Metnbershlp. defined wlth Input from the Ytsuth Amb3ssadors, and we hope to laun¢h and prornote this tOVOLing people and 5th001s In 2025. WE staiied the yearwiih 1,066 tnembers, and encledwlth 1.233. COMMUNICATIONS AND PUBLICATIONS Journals Our internatlon31 journal, Msmmal Re￿ew, ¢ontlnues lo be an Important ovrlet for 5cientiflc research on mamm31 bio108y, ecolo8y and conserv3tlon. Pub115bed by Wiley, this pUblIca￿On contrlbureg a substantial amount to ourannual income. 2024 be￿n thNth a neweditorialteam taklngthe relns of the jovrnal- Th Robin Grant as Editor-in-ChleFand Or tonlo Uzal FeTnandezasA5515tant Editor. Theyhève bpen con5ultlng with the Ediiorial Board and stakeliDldeis In tlie Mammal Sotlety and wlder mammalogy u>mmunily on plansio revitallse ihe journal through pro-act￿e ouireach lo ID5titulion5 and indivlduals to 5e¢ure papers. and a refreshed approach to IDmmunication51n tloser alignmeni wth the Marnmal SocletV5 channels. Pa8e 5 ThÉ Mammal 5oEle REPORT OFTHE TRUSTEES for thèYe4r Ended 31 ¢ember20Z4 Books. mago1ine5 and elettroniccoTnmunlcations Mgrnmal News IN 2024we mDved to produ¢lngfour i55ue5 a yearlsEa50nallyl instead of three. as pari of thp rEvlsed mambeishlp offer. Thl%allows tJ5to keep membeF5 more actively updated on pro1￿sand develDpment5 in the World of mammal sdÈnce and ¢onsetvation, and 15 especially v8lu4blEwhen we have a titne-seasitlve tampaign actlon or call forinputfrom membersto circulate. We now circulate Mammal Nowsto 311 membÈr5 as a digital pdf. have invited new mernbeF5 to £wllch to digltal-only if Iheydo not FEEI slronglyabotst ￿(eIVIng a hard Copy magazine, slnce this 53vesthe charity money and ensurÈ5 their mernber5hipfees go further in 5upporllngour work. Members wi%hing lo recelve a hard copy ol the magazine are requlred to be OD the full st3ndard rate of membershlp, though we have made. excepllons for some members on the tonctssion ratp. wh9 struggle to access dlgltal resour￿s. WE are lucky to ¢ontlnue to h3ve Rowena Mlllar as Edltorof Mammal New5, bringing herexperti5e and deep underst3ndiTrg of ourdlver5E and £rowlng audiènce to the work of definln£ and edltlng the content of each Issue. We alsD contlnue to work wlth Lonsdale on the deslgn printof each I￿ve. Feedback from members CDntlnues to be ¢DD515tp.ntly positlve, a5 we contlnuè to dEvelop the publication in Thewareas-espocially in the conlellt deslgnÈd to 5eTve younger reader5 in thelamllle5 of members, and ihè piominence of D@ws aTrd viewsfrDm mernbers of our Local Groups Network. Owl pelletanalysl$ Bulde ThÈ phvtographic 8ulde to ideTrtifyln8 small mammal rernalns In owl pellets that published as 3 free digit31 resource In 2023 vos printed and made a￿lIable as 3 high-qualily A4 boDk In 2024. Thls Ss nowavailable from NHBS and copies were diS%Ètninated fDr frEe to any local Broups who intended to di55QCt owl pellei.% In Support of theSeirchin£ for Shrews project. Thl.s book 45 the re.%tsli Df a hiige amouni of volunlarv work by authorand Macro photographer Susanna Rarnsev. with Inpui and 5upportfrom Mammal Soclety's Vice Chair DerekCra￿Iey. The Edible DormDuse IGlls&llsl hBndbuok A short update on the r3nEe, blology and congpwvation status of the ediblo dormouse In the UX was Wr￿ell by Pat Mortls 3nd Qoger Trout 3nd made availablo as a printed bi>Dklel thisyèar. Crap Calendar Btsildlng on an Idea ￿Se￿ by Staffordshlr¢ MBmmal Group tts rak5e funds and awarene55 of m3mmal monltorln8 techniques in the past, wede.5igned and produced a 12-month talendar featurln8 phot050f BritI5h mammals alongside 5pecimen5 of thelrs¢at and informaiion aboutthe spÈtlesand how to identify rii@ir droppin85 the field. This proved PDpular, wlth thE first print Tull of ICk)sÈllingout wlthln woeks and necessitatlnea second prlni ol the same s12e, wliich also sold out around (hrlstma5. COMMVNICATIOAIS Ourtwo Communlcatlons OfEl¢ers Hope and A13na took a creat￿e and straieBirappr03ch to otsr cofflfflunlcatlons In 2024. en3bllhg a number DFbl8 dovElopments and athlevemonts that8rewand diverslfied Duraudience and Inrreased ourablllty to reath and influence through ourchanDel5. Launched Dur newwebslte, With Improved look ond Mavlgatlon. Conient-rfch species pages are bein£ updated lincludln8 maps) and all will be refreshed byQ2 2025. Page 6 The Ma I Soci REPORT OFTHETRU5TEES fortheyear E ed 31 December 2024 Grew our50cial audience by around 15.000 followEf5 è¢r05s Instagram, Llnkedln, and Faiebook Increased en83gement on Instagram by 20%. goneratlnBover 2,000 commenr5 on oui poststhi5 year a 600% Increase from the yoar before. - tsunched a new TikTok actount, whlch ha5 already hitover I,IK)D followerk EXPERT INFLUENCEAFID CONSULTANCY AIDng51de our flagship project5 def4ned and deliverÈd by Ibe Mammal Soclety15ee above) we phyed a key partln supportineand Ènhancinga number of prolects lÈd by third paiiy0rga￿hsatlon5. either as sub-contracted delivery portner5 or non-fin2nclal PBrtners. -Authorod and coordinated an expert revlew of Threaiened SpEries Recovery A¢1￿￿5 fDr rerrestTlal and marlne Th#mm3I5 lex¢ludln8 bat51 for En813nd INatural England) CompSeied rhe definitiDn and build of an online portal for bEè¥er records Sn England land re510f UK) fDr Natural England and EnvlronmontAgency. now belngu5ed tD Inform strateey and practice for beaver recovery In England. Keyconsult3nt5 fordÈnning thellsr Df threatened specie5for Scolland INatureScotl Contrlbuled to government ¢onsu1tation on future of Species Recovery Strat+.BiÈs (Natural EDgl8ndl Sat onthe steerin8Èroups forthe State of Nature Partnershlpi Natuie Premium, Natural History GCSE and Mlsslng lynx project - Formally lolned the UKSquirrelAccord, CEO Matt iarsen-Daw tskln8 Oll the rDle of Chairof the UKSqulrttl Accord Tree5 &Woodland Management Sub¢ommittee Rem8lned actpie andvocal membersof Wild11fe and Countryside ￿Trk, co-518ninÉ and publlcly supportln8 fbve lobbying letter5 on toplcs relevantto the Mammal Socloty's priorities. PRIZES & COMPETITIONS At the Annual Conference we awarded our prestl8lous Mammal Socipty Medal to DrAndrew Kitchenerfor hls slgnlflcant contributlon io m3rnmal science D￿r decadps. We awardELI the Richard Shore Prize to lan Bond for hls on80ing dedlcation to protectlng British marnmal$ 8t the grassroots lo5pe¢ially8iven hls key Involvement delilling 3nd SUPPOrllngthe Se3rchingforShrew5 prolectl. We also awarded Ihefi15tever'President'5Award', the redpient for ￿lCh 15 5electÈd by the Standln6 Mamtn31 Soclety prosldent Ithlsyear Penny Lewnsl. Th15aV￿rd allows usto recDÈnSse Incredible athlevements that may be outside ol the traditlDnal arEa5 of mammal science and rESQ3rch that we celebrate throu8h ourannu31 av￿rdS. Thisye3r itWI5 atte.pted by Ugandan wlldlife vetand fOund￿rG13dVs Kaletna-zlkusoka, for her Incrodiblework phone￿wIng one-health approa¢h that belleflts mountaln 8orilla5 and the people IfvINg in the $ame13Trd￿hpe. Thi5yedrwe also initlèied a new'public¢omlnatlon' pilie-the M3mrnal Champion% Award5. Thisallows u5 10 show the variety of great workto help Mamm31s undErtaken byvolunteers and professlona15 across the UK. Mammalchamplon Aw3rdswere pre5eDted to young con5er*iion hero Lyndon Howson Jnd KiD85ton Unfver5ilySUStainability lead SivakhamS Sivanesan for their work to pmbed mammal frlendly PFa¢iites and cons&N3tlon prole¢is in unNersitles. Avolunteer of the Year award was acceptod by Su5ann3 Ramsey for hèr work to engage and educate people aboutwlldlifÈ10£311y and vSa online resources, and her hard work puttingtogetherthe very popular now owl pÈllet d155ection gulde.A local group award W35 presented to Cornwèll Nl3mmal Group. and a Youn8 Mammal Ch2mpioD Award was glven to 15 yearold Ayla forihelr enlhusSastlcvolunteerfM8fora numbErof mammal-fo¢used conservation and monitoiln8 pfDle¢ts. Our Mammal Pholoerapher of Iheyear competlllon ian In 2025, 3itr3CtlnB hundredsof ￿l#h-qualItY Ènrrtes, and the incredible shortlisted ima8eswere d15played ai our Annull Conference. p*e7 rhe Mammal 5oclet EPORTOF THEYRUSTEES lor they Y Ended 31 ember Z024 FINANCIAL REVIEW Flnanclal Pvsltlonlupdate The flnancial perfortnanceof the Soclely for 2024, as detailed the SOFA on page 14, resulted in a deflclt (>f£39,384. Thls outcome was against a breakeven bud8etfoi the yearag, despite Income from fundrJ151ng and tr31nlngworkshops growlng sigMiflc3ntlycompared to ZD23 due to SucC￿55f￿1 graDtapplicatlons and B fvll yearof dpdlc3ted resource to drlve training 3Ctlvity,they hadn't incie3sed as much as Initlally planned. Conference income was lowp.rthan 2023 dve lo the venue's iapacily, as Ifhad been booked pre-covld. and tradlng Income dropped due lo reduced fundlngof entltles requiring rpn5ultanls, In particu13rth&Oller Survey In 2023. Even With the deficit, the 50clety malnlaln5 3 he311hy re5erJes balance and continuo5 to work on a wide range of activltles to rdlse avrdrenes5 and fundiD& despite Conllnued c05t of livIDg pre&5ures in the UK. The. Mamm31 Society has b¢L)n made aware of a pendlng legacydonatloD of £IZO.O(X). whlch wlll be recognised In the 2025 accounts once the probate has been Issued. The Soclety. as ever, contlnue5 to seek developing corporate support wlth approprlate partners. We Ore a£aln 8rètefvlto our contlnuing four corpDratp partners Wildcaie, Tmldllfe Acou5tlcs, RSK 910￿nS￿5 and NHBS. We a150 remaln Brateful to ourmany business partners as noied in our Mammal New5 publication. We continue with detslled operath?n31 and financlal update5to Countll at each of our, roughtyquartErly, Councll Meetln8S. Additlon31 ¢otntnunlcati¢n and informatloll sharing remain5to enable u5 to adapt 3ppioprlately to changin£ Cirtum51antes. Ourtraining CO￿rge1 and events ayo bDth now benofiltiDgfrom more lace-to-fo¢E activity and we contlnuÉ its attemptto growthese artlvlties, along Wlth other plansas covered In more detall earfler thi5 report. Managlmg Risk As In tbc past, m31nt3ininglgrDwSng pur income sources, 3pproprlaiely managlngourfinances safeguirding toachieve ourchariiableobipctive5. We also consider ourdiÈltal svslems resources and back-ups, tDgQlhET￿th Durablllly to ret3In iepl3ce, when nece5sary,staff with appropriate capabllltles and commiimeTrt, as beSnÈ key risk3￿&5. All olihE5e, since the Covid-19 pandemSc, roceive morE frequent rewiew5 and ton51dEratioii, dÈÈmed ￿e￿ssary fiow bythe pooreconomltdirnate. In order lo mili8ate Iliese rlsks.. il We regulaily revlewouf Income aiiu LU115iderapproprtate new sovrios. ill We monitorovr linances Dn an DTrgoin8 bas1£. includlnA perltsdlc cash flow projEclions. illl We hdve appropriaie Ilnancl31 controls In plac¢ in respect of ourlncom¥ and expendllure. and gdlu5t oureKpendituie apprOprIate￿ ITr the lighi of income chanEes, l Our Council membership Is compD5ed of approprialety qualllled and experlon¢ed fflember%J particularly fromwilhln thÈ arademltlsdonce sectorwhere we oporatÈ, enèblinz infDrffted conslderatlon of our activitles outputs. vl The mdjvrity of ourday-to-day operatlonal 5uppori system5 are procurod as bought in web-bèsÈd Serv1￿ leg Grnall mall and Xero financlalsl, such that the 5Ervice providèr 15 responslblo fDr back-up fa¢l1itiosand we do not need to employ d￿dICated rrstaff internally. Our Mammal MapperApp is supported by an PxtÈin315uppllerwlth whom we have, and seek to maintaln, an ertremly good workln8 relaiioTrshlp. vil Wo ore fortunateto have had, and continue to have, a sm311 butcompetent and dedicated staff team. batked up wsrh slmilarly compeiènl dedlrated volunteers. Within the Ilna4cial constralnt5 of a Small cliarity, we seek 10 offer reasonable coniractval terms condlllonsto our staff, 108ether with regular contact With 5chme, if nDt all, tru5rees. In what we hope Is open. supportive and rewarding wtsrking envlranmÈnt, Through ourcouncil member5 we have acces5. when required. to Èxpgrt and up to date guldance on HR issues. Insurable rlsks are SUItab￿ cov&red. and revSewed annually. ID line with the need to m31ntaln a de8re¢ of Iloxibilily In havingac¢e55 to cash. Inve5tmeTr15 are turrentlyconflned to depDsltarroiin15 Wlth our bankers. As with other smallorganFsations, with 5imllar relatively small tash bapances, rhÈopportunlty, withouttaklng unnecessary risk, to achleve 3ny meanln8ful Investrnent return rernains low. Page 8 The Mammal SotlÈt REPORT OF YHETRUSTEE5 for the Y ar Ended 31 December 2024 Reserves Pollcy The Sociely re￿1ve5 two forms of Income.. - unres1￿cted fun65 from membershlp. sales of books, equlpmont hlre., tralnlng couises., event5,' conrract5, Mammal Revlew and uThre&tiicted bequests, whlch are avallable to cover any costs of runningthe organlsation. Restricted funds. In the shape of grants, contracts and beque5t5whlth have to be used fDr a specific purpose, such as Student bur5arles ro attend the Springconference, orgrant5 to undertake surveys. As reported previously. In February 2022 the 5oclety changed lo a policy of Thalntaining a free re5erves* balante, wlthin unrE5trlcted funds, whlth ¢quaie5 to slx months of unrestricted ruDnin8 Costs, to cover emergency slruatlOn5 that may arlse from tlme 10 tlme and,WOf5t Ease, rowind down the orgènis4tion In a controlled and orderly m8nner. Despile the defiut,the 2D24year-end free reserves. bBlantrw35 Ill Exces5 of the slx mgnths policy Èmount. The. excess, whilst notspeclfically deslgnated, should helpi In line with ourstratelc plan. to support attempts to Srow the own15ation's reach and cap3bilitie5, for the benefit of our beneficlarles. Free re5erve5= total reserve5, less restrlcted reserves. desl8nated reserve5 and fixed as5etsl. In ihe liÈht of the contlnuinB poor economic cllmate. we have 4 conseNaiive draft cash flow, to the end of 202S, whlth. glves us no cause to consider otherthan that the Society wl11 be able to rernaln a goin8 Eoncern up to, and beyond that date. De51gnated lunds There are no deslgnBted funds. STRUCTURE. GOVERNANCEAND MANA6EMENf Governlng document The Charlty is coniiolled bylts GovernlnE Document, the Memorandum ond Arlicles ofA550￿1tq0n datod 18th October 1979, as 3mended by Speelal Re501utions dated 22 ApTi1 ?.006, 20April 2013 and 04 August 2023. The Ch8rliY constitutes as a private limited compèny.1lmlted by guaianiee, a5 defined in the Companies Aci 2(KJ6. Recrultment and appointrnent Df new trustee5 The Councll consists of the off]cers (President,. Chalr,, no le55 th?n one but no rnore than two ￿te ch31rs, Honorary Secretafy and HonoraryTrÈasurerl and not le5$ thin seven nor rnore than eleven other full mombers ofthe Soaely. The Council shall havethe power io co-opt up to four additional membersto cover Intere51 not adegU2tely represented by the ie5t of the Councll. The Presldent shall retlre at each Annual General Meetlng but shall be ￿lIE]ble for immedlate re*lectlon. All the other officers hereln mentloned shall retlre ateach Annual General MeetiTig but shall be e1IgIb￿ for re-election If they shall not have cornpleted six consecutive years In office. Exceptionally, per the 04 August 2D23 Sp¢clal ResolulS0n. where sultable replaceTnent offlcer15 forthcomins, the honorary tre25urer may be Te-elected on an annual ba51S beyond the normal sixyear perlod. At each Annual GeDera1 Meeting 5Uth Ordlnary Members as have completed three consecutlve yeats In ofnce shall rerlre and sh811 be e1￿Ible for re-electlon fora fljrtlier ppriod of three tonsecutlVE year5. After completlon of such Second period in office such members shall retire and sh611 not be ellglb1e for re-election unrsl the next followin8 Annu31 GEneral MeetSng. Ptgo 9 The Mam RE RfoF THETIIUSTEES rthey r Ended 31 D cember2024 STRucfuRE. GOVERNANCEAND MANAGEMENT- continued RecrultmÈntand apptsintment of newtrustees- contlnu8d The eletllDn Df members shall take place in the fDllowing manner.. Anytwo members 5h311 be at libertyto nominate 3ny ptherfull membÈrto ser¥e a5 a memborof the Councll. ThÈ proposershall aS￿rtaIn that the person nomlnated by himlher is wllllngio be 50 nomlnated. The namE of each full member50 nomlnatp.d, togeihèr wlth the n3me5 of hislherproposer and secDnder, shall besent I writing lo the 5ecret31yof the Socletyat le3St fourtcen days before the Annual General Meetln8. In addltlon, th¢ Coullcil shall ItsEIFhave the powerto nomlnate any full memberto serveas tn officer tsrothpr memberof Council. such nornlllatlon to be submllted totheAnnu31 Generdl Me.etlns. Ballotlnglist5 shall be prePa￿d lif nettssaryl rontalnlng the names of the candEd8tes onlyand each full member present ttheAnnual GeneT31 Mee￿ngShall be entitled to vote forany number of suth candidates not exceedlng the numberof In case. theie sh311 not be asufflclent llumberof candldato nomlnatlon5, Ihe Coun¢ll shall nomlnatefull meTnbers to ftll up the remainlngvac3nty orvacancies. If two vr more rdndidate5 obtaln an egu31 numberof voles, anotherballot 5h311 if ne¢&55aiy bÈ tsken In respect of such candidate5. If two or more caTrdid21esagaity obtaln an equal n14mber¢fvotes, the Council shall select by lotfrom such andidates IhÈ candldatÈ orcandidatsswho is or whoare to be elected. The dedaratlon bythe Chairof the Annual General Meertngasto the rosult of the ballotand an entryof thai declarèuon In the Mlnute Btsak sh311 bo conclusive. Addltlonal iovernante i55ues As membp.r50f Council arealso Dlrectors ora rDmpany Ilmited by guarintee, each nomlnee is IOW ofthe respDn5ibilities theywill take on as both Trtsstee and Difettor. Should they be ele¢ted. Ncwcouncil tnembers are eiicouiaged lu with othertru5tee5 and 5tittrsooN afterthelr electloTr and to take on additlonal responsibilitie5 byloining one Df thp sU￿COMm￿llees.The Honoiary5ecrptBry share5 appropr13te Chdrlty CoTnmls5ion guidan￿ docuTnenlation lpga digital Ilnk to the'5 minute guldesl vlth new Council rnembEf5 and, poriodically, a150 wSlh 311 Council members a5 a reminder for keeplngup lo d¥te with malo¢ chanGes. The Councll createS5peclallsed sub-committe￿5 in Ilne with the SPeCificrequlrement50f the So¢lety to ensure that all St5 ongoing aclfv￿tl￿% 3re properly supporipd and conirolled. ThE Sociely hasa ScIentif￿AdV￿orYCDmMIttQ0,. a Local Groups Commiltee.. a Tralnlng & Events Cotnmittee., a Fundraisingcommiiiee, 3 Marketlng & Cofflrnunltatlon5 Committee and 3 StudentCommlttEe. Pa8e 10 The Mammal Soci REPORT OF THEYAUSTEES fortheyear Ended 11 D ber 2024 REFERENCEANDADMINISTRATIVE'DEfAIiS Reglsterèd Company Number.. 01455136 (England and Wa1e51 Re8lstered Charlty Nvmber: 278918 Re8lstered ONlce'. 55 Longsmith st￿et Gloucester GLI 2HT TvllEtees'. Penelope Lewns- President Stephanie Wr3y- Chalr Derek CrawlEy- Vlce-chair Emily Caiirall- Hon Tre.asurerlappDlnted 13th ApTII 20241 Mi¢helle Honley lappolDted 13th Apiil 20241 5tephanle MuTphy lappointed 13th April 20241 RSchard Delahay13ppointed 13 April 20241 FerDiah Mahmood Merryl parle-Gelllng Anihony Parker- Hon Secretary RosemaryToney Helen Mltcheson Tlmoihy HouThsorne Dawn Scott Iresi%ned 13th Aprll 20241 Ruairidh Campbell (re￿gned 13th April 20241 Bod8er Douglas Pre5slarTd- Hon Trp.asuror Iresl8ned 13th Aprll 2Q241 $311y Hayn liesiBned 13thApril 20141 Julie JDnes-Diette lappolnted 29th Marih 20251 DanSelle Berrl Johnson (appointed 29th March 20251 Independeffl ExamlnEr'. Mrs LA Parry. ACA L3ngdown5 DFK Ltd BusinessAdvlsors Fleming Court LeiEh R03d Southampton H3mpshlre 5050 9PG B￿n￿eT5.. The Co-Operari¥e 8ank pk I palloon Street Manchester M449E Page 11 Mammal Swiet EPORT FTHETRUSYEES fort eyear En ed 31 DetÈ 2024 This report ha5 been prepaied In aC¢Ordaa￿ with the special provisions Of Part 15 of the Companles Act 2006 relatln8to sm311 tompanies. Approved byorder Df the bDard Df trvstees on 2610912025 and slgned on its behalf bv.. Stephanie Wray- Chalr of Trusiees P3Ee 12 NDEPENDENT EXAMINER'S HEPDRTTOTHETRUSTEES OF THE MAMMALSOCIETY Indepe￿derSte*arnInÈr's report to the tru5tEES tyfThe Mammal 5oclety I'thECDtyIP3ny'l I rÈpDrt to the tharilytlU5tee50n my exatnin3tlon of the aC¢Dunts ofthecofflpanyfor theyear ended 3L December 2024. Re5WfJslbllltle$ and bi$ls of reporl Ast￿ ¢harily'5trustees ol the Company land a1$0 Itsdlreit£*sfor thp purp05Es Of cOM￿ny1?WIYQV are re5wnsiblefor tho prep3rationof the atcounts in a¢rord3nce with the requirement% of the CDmp3niesAct 20061'thE 2006 Act'l. Having satlsfied myself that tlie accouDts of the Company are not requirÈd to be audlted under Part 16 of rhe 2006 Act are ell8ible lor IndeperAentexamination, I report In respect of my Èxamination of yourcharity'5ac¢ounts as ¢arrled out und£r section 14J of the Charitles Act 20111.the 2011 Acl'l. ID carryingout mYexaMinati￿ I havp f¢11Dwed ihE Directions 8lven bythe Charlty Commi55lon under5e¢iion 14Sl5llbl ofthe 2011Act. Independent ExamlnÈr'5 5tatem&nt The comp3ns4s8ross Income e¥ceed5£250,￿0 and l am oualiflEd to undertake the examln3tionby being a qualffied membef of ihe In5tilUte of Chartered Accountants in England andWale5. I have completed my exaTnlnatitsn. I conlirm that no materlal matters have cometD tnyaitentvJn in ¢onnectionwiththe examlnatlon givlne me cause to believe Ihat in èly materiè1 respect.. accounlln8 records were not kept in rospect of the Cwpany as requlred by section 386 of the2W6 Act- the accoun15do not 3ccord wlth those rotord5,' or 3. the accountsdo not complywlth lh2 accounting requirementsof sectlon 396 of the 2006Act other than any requlrementthat the actount5Bive a trueand fairviewwhich Is not a MattÈrconSKJerÈd as partof an independent examln3tion,' tsr 4. thè accountshave not been prepared attordance wlththe rnethr￿5 and prlnclple50f thestatement of Recommended Practl¢e foraccountlngand rèport1￿8 by chawlties lapplicableto char1r￿S preparlnBthelr accounts In accorda￿ the Flnancial ReportlngSt6ndard appllcable intheUKand Republic of ITeland IFR5 10211. I have noconCernsan￿ havecome 8cross nooiher mattersln connection with the examlnatlon to whlchattenllon should bed13wn in thls iewrtln oiderto enable a prow undetsiandingof theaccounistobE rgached. Mrs LA Parry, ACA lanzdowns DFK Ltd Chartered Accountants FlÈmln8Court Leigh Road Himpshire S050 9PD Page 13 The Mamm&1 So£le STATEfvIENT OF FINANCIALACTIVITIES for the Year Ended 31 December2024 31.12.24 Total funds 31,12.23 Total fuod5 Unrestrfcted funds Restrl¢ted funds Notes INCOME AND ENDOWMENTS FROM Donations and le8acies 83,189 83,189 76.960 Charltable actlvltie5 rrainingworkshop5 45.734 60,151 24,330 42.474 45,734 60,151 24,330 42,474 24,392 58,207 30,830 104,932 Events Tradln8 serv1￿$ and Grants Grant5 Investment income 2,738 2,738 1,998 Toial 258,616 258,616 297.319 EXPENDITURE ON Raising funds 42,891 42,891 43.890 h4rltable irtlvities Trainin8 workshop5 60,665 14,887 53.045 6.910 119,602 6(Tr,665 14,887 53.045 6,910 119,602 25,249 22,557 40,955 5.036 131,341 Events Surveys and rnonltorlng Tradlng Ervices Bnd Grant5 Tntal 298.DOO 298.000 269,028 NET IEXPENDITUREIIINCOME 139.3841 139.3841 28.291 RECONCILIATION OF FUNDS Total funds brtrught forward 245,064 2,500 247,564 219,273 TOTAL FUNDS CARRIED FORWARD 205,680 2,500 208.180 247,564 The notes form partofthese financlal statements Page 14 The Mammal Sorlét STATEMENTOF FINANCIAL P051TION lorthe Year Ended 31 Decem Èr 2024 31.12.24 31.12.23 Unrestrlcted funds Re5tr1cted funds fund5 funds Note5 FIXEDASSErs 14 15 5,408 80D 5,40 800 6,208 Tansibleassets 1,558 1.55B 6.208 CURRENT ASSETS 5tock5 ebtor5 Cash at bank 16 17 5,146 66,693 199,604 271,443 5,146 66,693 202,104 273,943 6,017 77,$01 22Y,804 312,622 18 2,500 L500 CREDITORS ATnountsf311iDe due within oTheye3r 19 171,9711 171,9711 166,6161 NETCURRENT ASSETS 199,472 2,50CS 201.972 246,006 TOTALASSETS LESS CLSRRENT 20S.680 2,5(M) 208,180 247,564 NET ASSET5 205,680 2,500 208,180 247,564 FUNDS 20 Z05.680 2,500 245,064 2,500 Restrictod funds TOTAL FUNDS 208,180 147,56¢ The charit3ble company iseniiiled to Èxémpilon froTn audli under section 477 of the CompanlesAct 200Sfor theyEar ended 31 December2024. The members have not requlred the cofflpanyto Obtai￿ an audit of itslloancial 5tatoments foi iheye3r onde6 31 December 2024 in accordance with SEcllon 476 of the comp8n1￿ Act 2006. The trustees acknowledge thelriespDnslbilltiesfor'. lal. £nsurlnB that thè charitable COTnpally keeps atcountin8recordsthat comply wlth Sections 386 and 387 of th CompanlesAti2006 alld Ibl. Preparingfinandal 51at¢ment5 whlch glve a true and fairview Df the slate of affairs ol the charltèble company as aithe end of each fin3ntlal yearatyd of it5 surplus ordeficit foreach financlal year in a¢¢ordance wilh the requiremeDts of kct5ons 394 and 395 and which otherwlse comply wilh the Tequlrement50f ihe CompanlesAct 2006 relating to linanckl statements, 50 far a5applltabletD the charitable company. The Trotesform parl of these flnancial statements Page L5 Th Mammal oclet STATEMENTO INAPICIAL P051TION- contlnued ai DecembÈr2024 These financial statements have beeTr prepared In accordance wlth the provisions ￿p￿ICable to charltable companles sublert to the small companie5 regimè. ThEfinan¢ial statements weie 3pprowed bythe Board ofTrusteesand 3Uthor15ed for Issue on and were 51£ned on its beha￿￿v.. 2910912025 Emily Cattrall EmllyCaLlrall- ITrusiee/HonoraryTreasurerl The not¥ Fonn part of these finandal £ratÈMe￿ts Page 16 emam 15o¢lèt NOTESTOTHE FINANCIALSTATEMENT for theyear EDded 31 December 2 Z4 ACCOUNTING POLICIES BB515 of preparln8theftnaDElal statement5 The finan¢ial stalemehts of the charitable company, whlch15 a publlc benefit eDtity under FRS 102, have been prepared In accoTdèn¢e wth thecharllles SDRP IFRS 1021'Ai¢ountingènd RÈpofiing b¥Charltles.' Statement of Recommended pra¢tlce 3pplirable toch8riliE5 preparing rhelr accounts In acctyrdante wsrh the Flnancial RÈpoitlllBStandard applltable in the UKand Republlcof Irellnd IFRS 1021 lelfec¢fve I January 20191., Finantial Reportlng stsndard 102 Yhe Financial RepDrtlng5tandard 3pplitable In the UK and Republi¢ol Ireland, and theCompanle5Att 2006.The financlal statÈment5 have been prepa￿d under the historl¢al c05ttonvention. Ik)come All Income Is rÈco8nls¢d In the Statement of Financlèl Activitloswhen eniiilement h3s pasSEd to tho thafily,. il Is probable Ihatetonomic benefits assoclated wlth the tiansaction willflow to Iharlly and aTnount5 can be roliably mea5vred.The fDIIDwing 5pe¢ilic pollcie5are applied tQ P3rt1cular c3teBories Df income.. ncomÈfro¥n don8tlon5 or8rants Is recognised when there is evldenceof entltlpment to the 8lft, recelpt is probable and its amount¢an be rellèbty measured. Investment income15 included when receivable. Iniome from charltablE actwities ¥e accounted for when earned. FundralsinÈ Inwme Is Includedwhen recelved. Subscription Incomebs re￿IVed atany ilme during ttreyear for annual membershlp. Income recEi¥ed in advanct atthe year end Is deferre.d. probate hasbeen granted, Ihee51ate has bEen finali5ed and notifitatlon has been made by the executoi tD the Soclety ihat a dlstlbution wlll bo m¥de, OT when d15tributlon 15 received from tho osiate. Recelpt of 3 legacy, In whole or in part,15 onlycon51dtsr￿ probable the arnount tan bE measured rellably and the. chaTlt¥ ha5 been notified of the executor's Intention to make a dlstrlbution. Where legacies have boen nolllled tothe charity, orthe charity Is aware of the 8fdnfln8 of prob3le, alld the ciiterla for Income recognltion have not been mei, then thè lee3CY IS trp.ated a58 coNtingent assetand disclosed if mateTial. Expead1t￿ye Liabi1Ities a￿ reco#rtlsed a5 expendittsre 35 50Dn asthere Is le8al or construct￿@ Obli￿tIOn CDmmlltlng the chariryto that expendlture, It Is piobable thata tr3n5fErof econorni¢ ben2fit5wiII be required i seLilemenl and the amount of the obll8atlofi can be meolured reliably. Expenditure is accuuated foron an acciuals basis Jnd h35 been clas5illed under headlngsthat a6gregate all c05t5 related to ihe category. Where tostscannot bp directly attributoclto partlcular headln8Sthey have been allDc3ted to activltleson baslscon515tent with the use of resource5. Intanslblea5sets- develDpmentexpenditure Dpv+.lopment of App.% is capitalised where therÈ Is expected to be a bÈnefittofuture perlod5and the followingcondi￿ons ère met.. Page 17 ¢ontinued.. The ammal S ciet NOTESTO THE FINANCIALST TEMENTS-contlnuÈd forth￿ Year Endod 31 December 2024 ACCOUNTING POIICIES-contlDued Intanglbleasgets- devÈlopmente*pendllurè- ¢ontlnued avallable for use orsale. 1111 It Is intended to usÈtsrsell the produrtbelng developed. 11111 The company Is ableto U5Ètsr sell the product. livl It tan be demonstrated thatthe productwill 8enerate probable future ¢¢onomlc benefits. Ivl AdequatEtechnlcal, financial and vther resourtesexist w that producldeveloprnent can èe completod and subsequently used or sold. Ivll Expendlture attributableto the researih and development work c3n be rellabty mo35ured. Capltallsed developmenteKpendlture on Mammal Mappei Apps15 Stat￿ atcost less accumulated amortislion and Impairmeni losse5 and amortised Dvei its iiselul éCDnomlc IIIE of 3 years. AmortlsotlDn expen5e5 fortheyear are. IncludEd In charitable expenses. All other rÈsearth and development expendlture15 reco8n15ed as an expense In the perlod In which It15 Incurred. Tonglble ftxÈd assets worklo8 condltlon fortheirlntendod use.. Both the tD5t of iep13Cin8 rnalor ctsmponents and the cost ol followingannual lates in order to 311oiate tlie depr¥dable 3DlOtsntof each asset over it5 estlmated Equlpment- 20% on cost A55ets held under finance ￿aSeS are depreclatod In thesamÈway 3.% owned èsset5. Attrarh balance shp.el date, Ilig LuiripJny revlews the cBrrying dmount of Its tanEible fixed assets 10 dotermine Wh￿ther thp.re is any Indlcation that any Items hJve 5uffere.d an irnpalirnenl loss. If any such Indlc2tlon ex15ts, tho recoverablp. amount ol the asset Is Èstimated in QTder to dÈtermine Ihe oxtentof the impairTnent loss, if any. Where it is noi p0$5ible to estimate the. reioveiablè amount of the as5e¢, the £ompanyestimate5 the ie¢ovErdble amount of cash-gÈneratlng unittowhich the asset belon8s. stocks Sto¢k lsvalued at tho lowerolco5t 3nd nÈt reall53bl@ value, afi¢r makingdue Bllowan¢p forobsolÈte and slow-movlnE Items. Cost Include5any eXpendIt￿re incurre.d in brin8in6 giock to present lo¢atlOn and condltlon.An aver&gé c05t basls ￿$ used. Bo, ielatlng tothe Independeni Examination. Gvvemancè costs are, tonsequently. tonsNlered not material enough to warr3nisEparate dls¢losure and are llDW included within cenrral c05t5. NEfiNCOMEIIEXPENDNUREI Net Income/ltrxpendlturÈl Is stated after ¢hargin£ll¢reditingl'. 31.12.24 31.12.23 Depreciatlon owlled 3sseis Development(Q5t5 Bmortlsatio 1,409 92 L352 io. TRUSTEES. REMUNERATION AND BENEFIT5 Durln8thÈ year ended 31 December 2024 none of the tiuslee5 wère paid Temunèratlon or rec¢ived other benEfit5 from an employmeThtwifh the charlty Or related entity12023.' £nill. Tru5tEes' expense5 Travel costsand disburesments amouDting to £L14S12023.. £26SI were relmbuised to 5 trusreE512023.'21 ii. STAFF cosrs 31.12.24 31.12.23 WaEes and salaries 139,908 6,646 5,743 146,297 IIB,313 ID,YII 3.951 133.175 Pension The aV￿ra￿ numberof efflplOYe￿ duringthe year wa5 512022.. 41. There were employeeswho received emtsluments of more than £60,000 in 2024 Dr 2023. Pa6e 22 contlnued... The Mammal Sodet NOTESTOTHE FINANCIALSTA EMENTS- con Year Ended ai DecembÈr2024 Inued 12. coiinpARATIVES FOR ThE STATEMEMf OF FINANCIALAcrivinE5 31.12.23 Tot?1 fund5 UnrpslrlttÈd funds ftestrlcled lund5 INCOME ANO ENOOWMENfs FROM Donatlons iDd1egacSes 76,960 76.960 Tralningworkshops 24,392 58,207 30.830 104,932 58.207 30,830 1Tr1.932 Event5 Tradlngservio$8ftd Grant5 Investment Income 1,998 1,998 Total 297,319 297,319 EXPENDITURE ON 43,￿0 43,89D thayltable actfvltles Tralnln8 WDrkshop5 Public&lon sales Events Surveysand monltorlng Tradlng setvSces and GTant5 2S,249 22,557 34,965 5.036 131,341 25,249 22,557 40,9S5 5,036 131,341 Tobl 263.038 5,990 269,028 NET IE)CPÈNDITUREII INCOME 34,281 Is,￿0) 28,291 Transfer between futtds 9881 988 Net rnDvement inhjnds 33,293 I5J￿) 28,291 RECONaLIATION OF FUNOS Total fuDds b¢ought fDfw3rd 211,77J 7,502 219,273 TofALFUNDS CARRIED FORWARD 245,064 2,SW 247.564 Page 23 tontlnued... he Mamma so￿e NOTESTO THE FINANCIAL S TEMENTS-contlnuEd for theyear Ended 31 DetembEr Z024 FEES FOR EXAMINATION OFTFIEACCOUNTS 31.12.24 31.12.23 Independent examin2fs fees 1670 2,2Lh) 14. INTANGIBLE FIXEDA5SETS Development CQsts 105T At l JaDuaTy 2024 40,554 5,500 46.054 At31 December 2024 AMORTISATION Al tjanuaiy 2024 Char8e for tliÈ yeai At3J Oecomber 2024 40.554 92 40,646 NET 8OOK VALUE At 31 Docember 2024 5.408 At31 December 2023 15. TANGIBLE FIXEDASSETS Equlprnent COST At l Jinuary 202 Addltlons in the year At31 December 2024 5,486 650 6,136 DEPRECIATION At l January2024 Char8e fpr the year At31 December 2024 3,928 1,409 5.337 NET BOOK VALUE At 31 December 2024 At31 Derember z013 1,559 Page 24 conrinued... Th NOTESTO E FINANCIALSTATEMEN forthe Year Ethded 31 p￿tember 20Z4 - contlnued 16. STOCKS 31.12.24 31.12.23 Finished Goods 17. DEBTORS.. AMOUNTS FALLING DUE WITHIN ONÉYEAR 31.12.24 31.12.23 Trade dèbtois oiher debtots Prep3yment5 1,256 63,351 2.086 66,693 7.942 58.663 11,196 77.801 18. CASH AT8ANK General Fun 5ponsorshlp Fun 31.12.24 Total funds Paypal account Bank cUr￿￿t account Bank Commvnlty 3ccount 14 day deposit account 2,435 13,550 15,573 t68,(M6 1435 13,550 15,573 170,546 2,5(X) Total 199,604 2,500 202,104 31.11.23 Total fund5 Paypal account Pank current account Bank Communityaccount 14 day dep051ta(count 4,343 43,692 12,961 167,808 Totbl 228,804 Page 25 tontlnued... The Mammal Sariet NOTES TO THE FINANCIAL STATEMENTS- tontinued or theyear Ended 310ecember2024 19. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.24 31.12.23 Trade Creditors Other creditors Accrued expenses Taxation, soclal security and penslon Deferred income 24,376 16,002 8,850 7,362 15,381 71,971 37,535 8,166 3,420 17,495 66,616 20. MOVEMENT IN FUNDS Net movernÈnt In Ajnds At 01.01.24 At 31.12.24 Unrestrlcted funds General fund 245,064 245,064 139,3841 139,3841 205,680 205,680 Restrlcted funds Sponsorship Fund 2.500 2,500 2,500 2.500 TOTAI FUNDS 247.564 139,3841 208,180 Netrnovement In funds, Included In the above are 45 follows,. Incomlng resour￿$ Re50LJrces expended Movern@nt In funds Unrestrlcted funds General fund Desienated fU￿d 258.616 1298.0001 139,3841 258,616 I298,￿0) 139,3841 Restrlcted fund5 Sponsorship Fund TOTAL FUNDS 258,616 1298.0001 139.3841 Page 26 continued... The Mammal So¢iÈt NOTES TO THE FINANCIAL 5TATEMENTS- continued for the Year Ended 31 December 2024 20. MOVEMENT IN FUNDS Net movement in funds Transfers between funds Comparatlves for movemEnt in funds At 01.01.23 At 31.12.23 Unrestrlcted fund5 General fund Designated fund 211,771 34,281 19881 245,064 211,771 34,281 19881 245,064 Re5trltted funds Nlgel Bonner Fund Mich8el Woods Fund Sponsorship Fund 2,153 2,849 2,500 7,502 12,1531 13,8371 988 .2,500 2,500 15,9901 988 TOTAL FUNDS 219,273 28,291 247,564 'Net movement in funds, included In the 8bove are a5 follows.. Incoming resources Resources expended Movement in funds Unrestrl¢ted fund5 General fund 297,319 1263,0381 34,281 297,319 1263,0381 33,293 Restricted funds Nlgel Bonner Fund Mlchael Woods Fund Sponsorship Fund 12,1531 13.8371 12,1531 13.8371 15,9901 15,9901 TOTAL FUNDS 297,319 1269,0281 28,291 Page 27 contlnued... The Mamrnal Soclet NOTES TO THE FINANCIAL STATEMENfs- contlnued for the Year Ended 31 December 2024 21. RELATED PARTY ThÈre were no re18ted party transactions during the perlod. 22. KEY MANAGEMENT PERSONNEL During the year ended 310ecember 2024 the rernuneration of key management personnel wa5 É50,000 12023 £40,385) Page 28