Accounts for the year ended 31 December 2025 together with the reports of the Board of Trustees and auditors
Company number: 1522897 Charity number: 281213
Accounts for the year ended 31 December 2025
Contents
TRUSTEES REPORT
Who We Are ...........................................................................3 What We Do ..........................................................................4 Our Plans for the Future ......................................................11 Financial Review .................................................................13 Structure, Governance & Management ..............................16 Reference & Administrative Details ....................................18 Signature of the Report on Behalf of the Trustees ..............20
INDEPENDENT AUDITOR’S REPORT ....................................21 STATEMENT OF FINANCIAL ACTIVITIES ...............................25 BALANCE SHEET ...................................................................26 CASH FLOW STATEMENT ......................................................27 NOTE TO THE ACCOUNTS ....................................................28
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Board of Trustees Report for the year ended 31 December 2025
Who we are
The British Ecological Society (BES) is the largest scientific society for ecologists in Europe with a membership of over 8,000 ecologists from more than 120 countries around the world.
We support the ecology community at all stages of their careers through our journals, meetings, grants, education and policy work. The first ecological society to be established anywhere in the world, we have been the champion of ecology for more than a century.
Ecologists study the interactions of living things and their environment, providing new understanding of these critical systems as they are now and how they may change in the future.
Ecology enriches our world and is crucial for human wellbeing and prosperity. It provides new knowledge of the interdependence between people and nature that is vital for food production, maintaining clean air and water and sustaining biodiversity in a changing climate.
Our vision and mission
The objectives for which the Society is established are to:
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Advance the education of the public in the subject of ecology as a branch of natural science;
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Advance and support research in that field; and
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Disseminate the results of such useful research.
Our Strategic Plan for 2023-2027 is set within that framework and focuses on the science of ecology, the world and the people who live in it. We are seeing unprecedented change in the earth’s ecosystems and environment, and ecology is more relevant today than it has ever been.
Our strategic plan is set in a context of great uncertainty for both political and publishing landscapes, and where science itself is being challenged in some areas. But ecological science is of growing importance in explaining how nature works and in finding solutions to some of the greatest challenges facing, and caused by, human society.
Our strategy sets out how we will work towards our vision in which people and nature thrive in a world that values ecology. As a financially robust and well-governed charity and Scientific Society, with our staff, membership and volunteers providing talent and energy in abundance, we are confident that we will continue to lead positive change towards our Vision.
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Board of Trustees Report for the year ended 31 December 2025
What we do
We deliver a wide range of activities and events to further our vision and mission. From publishing world-leading research and running conferences on cutting-edge ecological advances, to raising the profile of ecology and fostering diverse communities, we aim to increase the impact of our science.
The following sections highlight key achievements from 2025, aligned to our 2023 – 2027 strategic plan.
Goal 1: Advance ecology to deepen our understanding of the living world
Our ambition is to increase the impact of ecological science, supporting new ideas and connections. We will be the best place to publish, meet and discuss ecology.
One of the ways in which we support this work is through bringing together diverse audiences to consider key ecological topics. In collaboration with the Ecological Continuity Trust and several other partner organisations we have established the new Partnership for Resilient Landscapes and Seas, to link those involved in restoration projects of at least 500ha in scale, allowing for sharing of knowledge and mutual support.
Delegate numbers at our Annual Meeting grew significantly and we introduced a professional development zone that increased opportunities to develop and update technical skills and gather careers advice and support.
Our internationally renowned journals continue to attract authors from across the globe in ever increasing numbers. What we publish with our diverse international editorial teams is of interest to a wide range of researchers in ecology and related fields, and outside of academia informs policy discussions and management practices on the ground. Informed by extensive consultation, we developed a new publishing strategy in 2025 that seeks to further improve the content and services and we offer, making our publications the best they can be in the years to come.
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Board of Trustees Report for the year ended 31 December 2025
Goal 2: Place ecological evidence at the heart of decision-making and action
Our ambition is to convene and enable all those who use ecological knowledge and data – government, business, universities, practitioners and the wider ecological community. We will build the community’s capacity to influence policy.
We published a 150-page-strong report on Regenerative Agriculture, accompanied by a 20-page summary for policy makers, as well as a policy report on Aligning Environmental Agendas for Nature Recovery. Our livelihoods depend so much on the state nature is in and we must do our best to ensure that those who are in position to make decisions for us all are equipped with adequate insights and the best evidence available.
As nature is not confined to national borders, we confirmed our vision also for international policy work and, as an initial step, secured accredited observer status for the IPBES Plenary (Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services) in Manchester.
Goal 3: Nurture an international community that is strong, equitable and collaborative
Our ambition is to ensure that ecology is recognised as a welcoming and inclusive discipline. We will support ecologists throughout every stage of their careers.
Our Special Interest Groups and Networks are more active than ever: in 2025 they double the number of events they hosted and tripled their reach. We welcomed new groups in the areas of rewilding and ecological engineering as well as a network where emerging leaders and managers can support each other in dealing with the multiple pressures they face in the various aspects of their professional lives.
We launched the BES Fellows scheme, recognizing 44 ecologists from within our international community who have achieved distinction in research, training, leadership, policy or in the application of ecology. Their work continues to shape and advance our discipline and its interaction with other areas of science and knowledge, and they undoubtedly inspire curious young minds to forge their own paths in our exciting discipline.
Our community is diverse in interest, expertise and career stage, and we are proud to have members from over 120 countries. Recognizing that our membership fees were inadequate for such an international group of people, we introduced a new fee structure, reducing what members from lower income countries pay and offering also a more affordable options for students as they transition from education into career.
Growing and sharing capacity is an important focus of our equity work. In 2025, we collaborated with the Tropical Biology Association and funded 24 ecologist from 13 African countries to attend a fully immersive 2-week residential course to develop their research skills, and the newly established BES Wiley Equity Fund that enabled a residential field course and attendance at the Association for Tropical Biology and Conservation in Oaxaca for 20 Mexican and Latin American early career ecologist. The annual fund seeks to support ecology researchers, practitioners and students from under represented regions and communities, with a focus on global research equity strategies and from 2026 onwards is offered via our grants portfolio.
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Board of Trustees Report for the year ended 31 December 2025
In 2025, BES invested over half a million pounds through its existing grants portfolio and external project funding. Of this, 53% went directly towards supporting researchers from the Global South.
The grants portfolio provided funding and support to 138 students and researchers from 38 countries worldwide, supporting activities ranging from the formation of new synthesis groups to enabling PhD students to present their research at ecological conferences.
Funding was awarded to projects that deepen our understanding of the natural world, from researching the genetic structure and diversity of rhino populations in Nepal to assessing the impact of forest restoration on bird and insect populations in Cameroon. Through this work, we support projects that advance ecological science and share the wonder of ecology more widely.
In addition to supporting research and outreach projects, BES funding also provided the opportunity to create a new fieldwork course in Kenya, delivered in collaboration with the Tropical Biology Association, which supported 24 early-career African researchers.
Goal 4: Celebrate ecology and the wonder of the natural world to inspire change and action
Our ambition is to share stories that bring ecology to life. We will inspire, encourage and support a new generation of ecologists.
Our annual summer school is in its 11th year and moved to the South East UK for the first time. It prioritizes participation by undergraduates who have faced barriers to their career development, introducing them to ecology as a potential career option. With support from Pride in STEM funding, we also ran a series of workshops on the intersectional barriers faced by minoritized ecologists and the BES networks came together to draft a report with recommendations and practical case studies that would address these within research.
To help inspire even younger generations, our education team doubled the number of educators they engaged in ecological activities, making it easier for them to introduce ecological concepts to their students.
Bringing ecology to life through the click of a lens, our photo competition Capturing Ecology celebrates the complexity of our living world. Open to every nature photographer with a story to tell, we partnered this year with the Soil Association, the Zoological Society of London, Plantlife, iNaturalist and the Natural History Bookshop for specific subcategories in the competition. The number of entries increased by 80% and winning photos were featured in the New Scientist.
In 2025, we also successfully launched a highly popular fortnightly editorial newsletter with a staggering open rate of 40% and have seen a huge growth in our social media impressions, exceeding 2 million a quarter with 100,000 followers across our channels, reaching, and hopefully inspiring more people than ever before.
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Board of Trustees Report for the year ended 31 December 2025
Goal 5: Lead the way in best practice and sustainability to ensure a long-term future
Out ambition is to create a working environment that fosters trust, collaboration and innovation. We will set ambitious targets to become more sustainable environmentally, socially and economically, and provide leadership to others on that journey. We will develop new income streams for long-term resilience.
The BES’s investment fund managers Rathbones Greenbank and W1M (formally Waverton) have different criteria for stock selection, which widens the range of our holdings and spreads risk more effectively. They both have a track record and commitment to ethical investing. In addition to not investing in companies that damage the environment – for example we do not hold stocks in companies that primarily extract fossil fuels – we see our portfolio as a tool to leverage positive environmental change and are working with our investment partners to find opportunities for knowledge exchange between ecologists and fund managers. Following a review of our fund managers and a competitive tender process, we took the decision in late 2025 to partner with LGT Wealth Management, with fund transfer from Rathbones Greenbank taking place in early 2026.
We continue to reduce our own environmental impact, continuously refining our system for monitoring and recording activity data for calculating our carbon footprint. We purchase carbon credits that offset residual carbon emissions, but we also remain committed to bridging the gap between the research community and those involved in developing the voluntary carbon market especially in the context of higher integrity carbon schemes that consider how we mitigate biodiversity loss. In 2025, we for the first time undertook an assessment of our biodiversity footprint. Informed by a gap analysis we carried out in 2024 with the consultancy Wild Business we collected data covering a wide range of our activities, including digital working, procurement and our journals’ editorial processes.
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Board of Trustees Report for the year ended 31 December 2025
How our work delivers public benefit
The trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s general guidance on public benefit. All our trustees give their time voluntarily and do not receive any private benefit. Details of trustees’ expenses and remuneration are disclosed in note 6.
Fundraising
Our fundraising policy follows the Charity Commission’s CC20 ‘ Charity fundraising: a guide to trustee duties’ guidelines.
Our guiding principles are that we always:
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Protect personal data and confidentiality;
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Treat donors courteously and fairly;
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Respond promptly to donor queries or complaints.
We will never:
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Share donor details with another charity for the purposes of their fundraising;
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Telephone to ask for a donation unless donors have specifically asked us to do so;
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Bombard donors with emails;
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Pass donor personal data to a third party such as a commercial partners or publishers unless we have been given explicit consent to do so.
We have not received any complaints about our fundraising activities. Our fundraising initiatives are in the process of being reviewed with our policy updated accordingly by the end of 2026.
Ensuring our grant-giving is effective, fair and transparent
In 2025 we gave away £0.6M in grants, which was 9% of our spending. This substantial sum needs to be managed carefully and we have established processes and policies in place to do so.
Application and scoring criteria are published on our website and are regularly reviewed. We provide case studies of successful applications and a grants FAQ to help applicants complete their application. Except for our Training and Travel Grants, all applications go through a peer-review process to comment on their suitability for funding. Grant reviewers are recruited to our Review College through regular open calls to build a community of individuals who have the knowledge, skills, experience and expertise in ecology to assess grant applications. Successful applications are required to provide a report on the outcome and impact of their project.
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Board of Trustees Report for the year ended 31 December 2025
The contribution of volunteers to our work
We rely on a huge number of volunteers to help us achieve our strategic vision. The direct involvement of the ecological community in much of what we do helps to ensure that we continue to be a community-led organisation. Volunteers include our Board of Trustees, committee members and working groups. Our 19 Special Interest Groups and 7 Networks produce a range of events, workshops and communications – efforts that benefit many across the full breadth of ecology – and are all run by volunteers. Our journals would not be able to run without the dedicated ecologists across the world who peer review papers and serve as Associate Editors. Much of our careers work relies on ecologists willing to give up their time for free to help us inspire the next generation. In addition, we recognise that volunteering with the BES provides valuable experiences for our community.
Our commitment to equity, diversity and inclusion
We value the diversity and wide range of perspectives that people from different backgrounds bring to their work and to ecology.
Everyone at the BES has a role to play in ensuring that individuals are valued, treated with dignity and respect, and that discrimination does not occur. Every member of staff and the Board of Trustees is responsible for implementing relevant policies, objectives and working practices linked to equality and diversity to ensure equal opportunity at all stages of engagement with the Society.
We remain committed to addressing inequalities and more details of our work can be found in the section Goal 3: Nurture an international community that is strong, equitable and collaborative.
Our commitment to reducing the environmental impact of our activities
Our community has done much to raise awareness of the impact of human society on the natural world. It is important that we reduce the impact of our own activities and improve environmental sustainability. We are committed to making continual improvements and are pleased to have made more progress in 2025.
Our gross total 2025 in-scope carbon emissions were 95t CO2e. As our electricity is supplied on a 100% renewable tariff, we only need to factor in emissions for the grid, resulting in net carbon emissions of 88t CO2e. This represents a 24% reduction from the prior year and a 42% reduction from the baseline, surpassing our target of a carbon emission reduction of 30% by 2025.
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Board of Trustees Report for the year ended 31 December 2025
Table 1. Percentage of residual carbon emissions for the BES to offset.
----- Start of picture text -----
Category Proportion of tCO2e to offset
Travel 63.1%
AM Venue 11.9%
Hotels 8.0%
Homeworking 7.9%
Materials: Paper, printing, stationary 5.3%
Materials: Electrical items 2.7%
Utilities: Electricity transmission & distribution 0.9%
Materials: Other 0.1%
Utilities: Water use & treatment 0.06%
Waste (miscellaneous) 0.0%
Total 100.00%
----- End of picture text -----
Travel remains the highest proportion of our residual carbon emissions, but is also important for engaging within the community. We have implemented a Sustainable Travel Policy that bans domestic flights, encourages the use of public transport and gives clear guidance to staff when making sustainable choices also outside the UK. Although we saw a small increase in overall travel this year, preference for sustainable travel methods continues to rise, and over 70% of our travel is conducted via public transport.
For our Annual Meeting, the second largest contributor to our residual carbon emissions, we seek to choose conference centres for their sustainability credentials and public transport connections. The Edinburgh International Convention Centre, our 2025 venue, is powered by renewable energy, has a zero-waste-to-landfill policy and fulfilled our request for fully vegan, one-option meals.
We continue to refine our data collection mechanisms and in 2025, developed methodologies for recording activities in areas of impact outside our current scope, including editorial processes in our journals. We also completed our first ever biodiversity footprint analysis and have since begun establishing more consistent ways for sourcing and recording procurement data. Procurement, unsurprisingly, made up a large proportion of our negative environmental impact, so we are now aiming to put in place guidance and resources to help staff make more sustainable and responsible purchasing decisions.
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Board of Trustees Report for the year ended 31 December 2025
Our plans for the future
We look forward to 2026 as the fourth year of our ambitious Strategic Plan with the mission to advance ecology and innovating for a planet under threat. Some of our activities for the coming year are detailed below.
Goal 1: Advancing ecology to deepen our understanding of the natural world
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Integrate new approaches in the delivery of the Annual Meeting
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Further develop workstreams on FOERUK topic Dynamic Ecological Systems
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Establish member eligibility criteria for Applied Ecology Resources (AER)
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Strengthen information exchange between publishing and policy at the BES
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Prepare the journal portfolio for the move to the new manuscript handling platform
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Onboard Associate Editors from open call
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Review journal governance and support structures
Goal 2: Place ecological evidence at the heart of decision-making and action
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Expand our networks in the nature finance community to influence private sector investment
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Engage in conversations about Rights of Nature with the summer policy debate
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Scope out international policy work
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Redefine the purpose of our symposia to have greater impact
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National Policy Groups to focus on woodland creation, regenerative agriculture and badgers/bovine tuberculosis
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Explore systems approaches to water catchment management as a Nature-based solution
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Provide expert input and report on nature-positive infrastructure topics around offsetting, housebuilding, protection of existing landscapes and the creation of new habitats in England
Goal 3 Nurture an international community that is strong, equitable and collaborative
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Consolidate event planning, membership and communications for Community Groups and develop new a new model for international communities
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Increase member retention and improve member journeys
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Deliver relevant content to our audiences using the Learning Management
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Launch our mentoring platform and grow our mentoring provision
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Define our longer-term training offer with the Tropical Biology
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Agree the future evolution of the Summer School
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Board of Trustees Report for the year ended 31 December 2025
Goal 4: Celebrate ecology and the wonder of the natural world to inspire action and change
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Support, nurture and protect our networks
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Engage our 97,000-stong online community with the latest research into the natural world
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Build capacity to integrate ecology into curricula and respond to education policy opportunities
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Articulate a vision for undergraduate education in ecology
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Use modern pedagogical approaches to digital resource development
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Increase our careers support for post-PhD communities
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Strengthen the practice and pedagogy community, supporting educators through resource development and equipment loans
Goal 5: Lead the way in best practice and sustainability to ensure a long-term future
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Review the BES equity work
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Identify how BES expertise can help businesses meet sustainability goals through consultancy and corporate partnership working
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Incorporate findings from biodiversity impact assessment into comprehensive approach to environmental sustainability
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Prepare for the strategic development of the 2028+ strategy, auditing trustee skills and reviewing governance
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Modernize staff policies in light of legislative changes
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Increase resilience of BES systems to cyber attacks
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Empower staff to use AI tools in responsibly and sustainably
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Board of Trustees Report for the year ended 31 December 2025
Financial review
Review of our financial position
In 2025, total income was £6.3M (£5.7M in 2024), with 81% of income from publishing. During the year, expenditure was £5.9M (£5.4M in 2024) with 46% spent on publishing. The accounts show a surplus of £0.4M (surplus of £0.3M in 2024) before net gains on investments of £1.0M (net gains of £0.5M in 2024).
Total funds of the Society were £19.2M at the end of 2025 (£17.8M at the end of 2024) of which £10.2M (£9.7M in 2024) was unrestricted, £0.2M (£0.2M in 2024) was permanent endowed, £8.7M (£7.9M in 2024) was expendable endowed and a small amount was restricted - £18k (£7k in 2024).
Financial management and control
BES committees plan their work for the forthcoming year within the framework of our Strategic Plan. Annual budgets for the following year are drawn up in the fourth quarter and are approved by the Board of Trustees at their meeting in December. Throughout the financial year, the Finance Committee considers management accounts at its meetings, with a narrative provided by the Honorary Treasurer, Chief Executive and external accountancy firm JS2, as appropriate. The narrative focuses on reasons for variation against budget. Monthly management accounts are also circulated to budget holders. At the mid-point in the financial year the budgets are reforecast, taking into account changes in planned activities and events.
We have a set of Financial Regulations which must be followed and are reviewed annually by the Finance Committee. We have a Financial Strategy, reviewed annually by the Finance Committee, which is structured around the aims to (1) ensure the long-term financial stability and sustainability of the BES, (2) invest in environmentally and ethically responsible funds, and (3) diversify income through increases in non-publication sources. These are achieved through a reserves policy, investment policy and income generation policy, respectively.
Our reserves: To ensure the long-term financial stability and sustainability of the BES
The reserves policy seeks to ensure cashflow to maintain the continuity of core operations of the Society. This takes a view beyond the timeframe of any single Strategic Plan, whilst also allowing for adaptation to changing circumstances.
Core operations are defined as:
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a) direct staff costs (31% of expenditure in 2025)
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b) running costs and maintenance of BES offices and other assets (excluding depreciation)
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c) routine and recurrent Society activities (e.g. Annual Meeting) excluding grants and external publishing costs
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d) committed projects under the current Strategic Plan
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Board of Trustees Report for the year ended 31 December 2025
In doing so we provide staff, trustees and volunteers with the confidence to deliver the charitable purposes of the Society, including the Strategic Plan. This meets the aim to deliver long-term stability while recognising the potential for disruptive change to our main income source of journal publishing. We will maintain a buffer against income fluctuations and as a contingency against financial shocks or challenges. Periodic expenses (cycles longer than annual budgets) are managed through designated funds.
The reserves policy underpins all other sections of the Strategy and sets the minimum expectations for investment fund holdings and income generation.
The reserves policy is reviewed annually by Finance Committee and recommended changes are considered by the Board of Trustees. The policy was reviewed and approved in 2025.
Going concern and viability
Based on the reserves policy and detailed cashflow forecasts there are no specific circumstances or uncertainties that impact on the Board of Trustees assessment that the Society is a Going Concern .
Our investment policy
The Expendable Endowment Fund is primarily held in the form of investments. In addition to generating additional revenue for the Society and providing reserves, these aim to show leadership in ethical and environmental investment excluding funds that support activities with avoidable harms. We will continue to leverage our portfolio to create opportunities for dialogue and knowledge exchange between the financial services industry and the ecological community.
Given the strong financial position of the Society, which is not dependent on investment returns for core business, we can adopt a medium-high risk profile with a large weighting towards equities as 80+% of the portfolio. This reflects the dual purpose of both holding strategic reserves and generating additional income (see Income Generation Policy). Market performance can be highly variable and therefore the funds should be evaluated over a 7-year timeframe. Sustained under-performance over shorter periods would merit earlier intervention but not within any single reporting cycle.
The day-to-day management of our investments is delegated to two firms of professional fund managers, Rathbones Greenbank and W1M (formerly Waverton). The splitting of the portfolio in this way allows us to compare the results of differing investment strategies and spread risk. We have agreed that the risk profile for the fund managers should be the second highest for each company as we are investing for the long term. Fund managers are appointed through a competitive contract tendering process and at the end of 2025, we decided to move our investments with Rathbones Greenbank to LGT Wealth Management.
Our metrics of success are not solely related to financial performance, although long-term growth in the investments is a minimum expectation. We also evaluate a narrative of investment strategy and priorities and its implementation in the portfolio held by the Society.
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Board of Trustees Report for the year ended 31 December 2025
Investment management and performance
As stated in the Balance Sheet of these accounts, our investments were valued at £11.0M on 31 December 2025. This comprises £9.9M held in stocks and shares in the BES long-term investment funds and £1.1M of cash in higher rate cash deposits needed to meet expenditure requirements in the short to medium term.
Each investment fund manager uses a composite index as a benchmark and we also require them to report against the midpoint of the ARC Steady Growth and ARC Equities Risk benchmarks. The target for our fund managers differs between Rathbones (CPI +4%) and W1M (CPI + 5%). We also use the SuggestUs portfolio to independently benchmark the performance of the fund managers. The investment managers attend two Finance Committee meetings a year to discuss performance and general strategy. Day-to-day investment decisions are delegated to the fund managers in accordance with the agreed mandates.
We have spread the risk of our assets as far as practicable by owning a very long lease on our headquarters and holding some of our reserves in cash accounts, in addition to the equities in our two investment portfolios, and the use of bonds and cash funds to improve short-term yields from cash holdings.
Our principal risks
We maintain a risk register, updated at least quarterly, and significant changes are reported to each Board of Trustees meeting. The three most critical risks currently are:
A lack of income diversification and sustainability
There are significant changes and uncertainties in academic publishing which is a large part of the Society’s income. We try to mitigate this risk in several ways. We stay abreast of industry developments, invest in publications work to stay competitive and participate in discussions to ensure the voice of learned societies is represented.
We have diversified our publishing business model by offering Open Access as an option in our subscription journals, flipping some subscription titles to Open Access, launching new journals as Open-Access titles and collaborating with the Open-Access journal Ecology and Evolution .
To broaden our income streams, a Client and Partnership Manager is establishing sponsorship and partnership opportunities and we are building consultancy workstreams.
Employment and safeguarding issues
Weaknesses in employment practice, safeguarding, legal compliance or ensuring staff wellbeing could expose the organisation to regulatory breaches, operational upheaval and financial liabilities. We mitigate these risks by regularly updating staff policies and guidelines, having a safeguarding policy and lead in place, providing internal staff training and working with an external solicitor when specialist advice is needed.
Poor IT infrastructure and lack of staff digital expertise
The work of the BES could be significantly impacted by IT infrastructure failures or insufficient staff awareness over appropriately handling cybersecurity threats and or complying with data protection measures. We engage an external GDPR officer who provides mandatory annual training to all staff and GDPR champions in each team help implement compliance measures. IT security policies and IT support are administered by our IT contractor and disaster recovery procedures in our Business continuity plan also cover digital infrastructure, with insurance cover for insurable loss in place.
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Board of Trustees Report for the year ended 31 December 2025
Structure, governance and management
Our structure
We are a company limited by guarantee (Registration no. 1522897) and have no share capital. As a registered charity (Registration no. 281213), we are governed by our Articles of Association.
Our Board of Trustees comprises the President, President-Elect or Past President, two Vice Presidents, Honorary Treasurer, Honorary Secretary, Chair of the Education and Careers Committee, Chair of the Events Committee, Chair of the Publications Committee, Chair of the Policy Committee, three Ordinary Members and a Co-opted Member. The Board meets quarterly and is responsible for our strategic direction and policies. There are eight committees which report quarterly to the Board on their areas of responsibility. We have a governance document which details the structure, terms of reference and membership of the Board of Trustees and committees.
Our day-to-day operation is delegated to the Chief Executive and the rest of the Senior Leadership Team. The Chief Executive ensures our resources are effectively and efficiently focused on delivering our Strategic Plan and that key performance indicators are met. The Senior Leadership Team ensures the smooth running of the organisation and leadership of the staff team. Remuneration of all staff, including key management personnel, is considered on an annual basis by our Personnel Committee which reports directly to the Board of Trustees. Factors such as affordability and inflation are considered by the Personnel Committee. Market research, sector benchmarks and comparability with similar, existing roles within the Society are considered when salaries for new staff roles are agreed by the Committee.
Recruitment to the Board of Trustees
The Board is responsible for nominating officer and chair posts and members of the Society can put themselves forward for these roles through an open recruitment process. Nomination for Ordinary Members is open to the whole membership. All members of the Board are elected by the membership through an online ballot and the results of the election are announced at the Annual General Meeting. Online voting has enabled many more members to participate in the selection of the Board.
Induction and training of trustees
All newly appointed trustees go through a process of induction, which fully briefs them about their roles, responsibilities and the BES. During their tenure, trustees encourage ongoing training, paid for by the Society, to help them fulfil their duties.
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Board of Trustees Report for the year ended 31 December 2025
Responsibilities of the Board of Trustees
The Board of Trustees of the BES (the trustees and directors) is responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations. Company law requires the Board to prepare financial statements for each financial year. Under that law, the Board has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing these financial statements, the Board is required to:
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Select suitable accounting policies and then apply them consistently;
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Observe the methods and principles in the Charities Statement of Recommended Practice (SORP);
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Make judgements and estimates that are reasonable and prudent;
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State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The Board of Trustees is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the BES and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the BES and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Members of the Board of Trustees, who are directors for the purpose of company law and trustees for the purpose of charity law, who served during the year and up to the date of this report are set out in the “References and Administrative Details” section. In accordance with company law, as the company’s directors, they certify that:
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So far as the directors are aware, there is no relevant audit information of which the company’s auditors are unaware; and
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They have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company’s auditors are aware of that information.
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Board of Trustees Report for the year ended 31 December 2025
Reference and administrative details
Charity details
British Ecological Society 42 Wharf Road London N1 7GS
Charity Commission registration number 281213 Companies House registration number 1522897
Board of Trustees M Austen R Brooker T Coulson C Dunn Appointed December 2025 C Dwyer M Eichhorn B Emmett R Freckleton L Graham T Helgason Resigned December 2025 C Howe P Holland Appointed December 2025 C Pinches C Skordilis Appointed December 2025 R Stafford Resigned December 2025 Pam Vick Office bearers: President ........................................................... M Austen Past President ................................................... B Emmett Vice President .................................................... T Coulson Vice President .................................................... C Howe Hon. Secretary ................................................... R Brooker Hon. Treasurer ................................................... M Eichhorn Chairs of standing committees (as at date of this report): Finance Committee ........................................... M Eichhorn Education and Careers Committee .................... P Holland Events Committee ............................................. L Graham Grants Committee ............................................. C Howe Membership Committee .................................... T Coulson Personnel Committee ........................................ R Brooker Policy Committee .............................................. C Dunn Publications Committee .................................... R Freckleton
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Board of Trustees Report for the year ended 31 December 2025
Advisors
Senior Leadership Team: Chief Executive ................................................... H Norman Director of Communities and Inclusion .............. K Devine Director of Policy and Communications ............. J Bromley Director of Publishing and Sustainability ............ A Baier
Bankers:
Barclays Bank plc Leicester, LE87 2BB
Investments:
Rathbones Greenbank Investments 8 Finsbury Circus London, EC2M 7AZ
W1M 16 Babmaes Street London, SW1Y 6AH
LGT Wealth Management UK LLP 14 Cornhill London, EC3V 3NR
Accountants:
JS2 Limited One Crown Square Woking, GU21 6HR
Auditors:
HaysMac LLP 10 Queen Street Place London, EC4R 1AG
Solicitors:
Stone King LLP Boundary House 91 Charterhouse Street London, EC1M 6HR
Mason Hayes & Curran LLP Barrow Street Dublin 4 D04 TR29, Ireland
19
Board of Trustees Report for the year ended 31 December 2025
Signature of the report on behalf of the trustees
This report has been prepared in accordance with the provisions applicable to entities subject to the small companies’ regime.
Approved by the Board of Trustees on 3 June 2026 and signed on its behalf by:
Professor Melanie Austen President
20
Independent Auditor’s Report to the Members of the British Ecology Society
Independent auditor’s report to the members of the British Ecological Society
Opinion
We have audited the financial statements of British Ecological Society for the year ended 31 December 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
-
31 December 2025 and of
-
give a true and fair view of the state of the charitable company’s affairs as at the charitable company’s net movement in funds, including the income and expenditure, for the year then ended;
-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
21
Independent Auditor’s Report to the Members of the British Ecology Society
Other information
The trustees are responsible for the other information. The other information comprises the information included in the Trustees’ Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
-
the information given in the Trustees’ Annual Report (which includes the strategic report and the directors’ report prepared for the purposes of company law) for the financial year for which the financial statements are prepared is consistent with the financial statements; and
-
the strategic report and the directors’ report included within the Trustees’ Annual Report have been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report (which incorporates the strategic report and the directors’ report).
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
-
adequate accounting records have not been kept by the charitable company; or
-
the charitable company financial statements are not in agreement with the accounting records and returns; or
-
certain disclosures of trustees’ remuneration specified by law are not made; or
-
we have not received all the information and explanations we require for our audit; or
-
the trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the trustees’ report and from the requirement to prepare a strategic report.
22
Independent Auditor’s Report to the Members of the British Ecology Society
Responsibilities of trustees for the financial statements
As explained more fully in the trustees’ responsibilities statement set out on page 15 , the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Auditor’s responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Based on our understanding of the charitable company and the environment in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to regulatory requirements for GDPR, Charities Act 2011 and Companies Act 2006, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006 and the Charities Act 2011, income tax and payroll tax.
We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to posting inappropriate journal entries to revenue, management bias in accounting estimates and application of controls around authorisation of expenditure and payments . Audit procedures performed by the engagement team included:
-
Inspecting correspondence with regulators and tax authorities;
-
Discussions with management including consideration of known or suspected instances of noncompliance with laws and regulation and fraud;
-
Evaluating management’s controls designed to prevent and detect irregularities;
-
Identifying and testing journals, in particular journal entries posted with unusual account combinations, postings by unusual users or with unusual descriptions; and
-
Challenging assumptions and judgements made by management in their critical accounting estimates
23
Independent Auditor’s Report to the Members of the British Ecology Society
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Use of our report
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an Auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members, as a body, for our audit work, for this report, or for the opinions we have formed.
Kathryn Burton (Senior Statutory Auditor) For and on behalf of HaysMac LLP, Statutory Auditor Date: 12 June 2026
10 Queen Street Place London EC4R 1AG
24
Accounts for the year ended 31 December 2025
Statement of financial activities
Incorporating the income and expenditure account For the year ended 31 December 2025
----- Start of picture text -----
Permanent Expendable
Notes Unrestricted Restricted Endowment Endowment 2025 2024
£’000 £’000 £’000 £’000 £’000 £’000
Income from:
----- End of picture text -----
| Income from: | Income from: | |||||
|---|---|---|---|---|---|---|
| Donations, Legacies & Grants Other Trading Activities Investment income 2 Proft on disposal of Fixed Assets Other income Income from charitable activities Publications Income from conferences Subscriptions Total income Expenditure Expenditure on raising funds Investment management fees Expenditure on charitable activities Publications Meetings Research Education Policy Niche & Other services Total expenditure 3 Net income before gains on investment Net gains on investments Transfer between funds Net movement in funds in year Fund balance brought forward Fund balances carried forward |
57 51 - 51 |
15 - - - |
- - - - |
- 140 - - |
72 191 - 51 |
62 231 1 12 |
| 159 5,084 629 238 |
15 - - - |
- - - - |
140 - - - |
314 5,084 629 238 |
306 4,568 568 235 |
|
| 6,110 | 15 | - | 140 | 6,265 | 5,677 | |
| 22 2,690 974 656 353 534 557 |
- - - 4 - - - |
- - - - - - - |
60 - - - - - - |
82 2,690 974 660 353 534 557 |
69 2,637 834 512 327 489 549 |
|
| 5,786 | 4 | - | 60 | 5,850 | 5,417 | |
| 324 256 - |
11 - - |
- - - |
80 700 - |
415 956 - |
260 520 - |
|
| 580 | 11 | - | 780 | 1,371 | 780 | |
| 9,660 | 7 | 240 | 7,894 | 17,801 | 17,021 | |
| 10,240 | 18 | 240 | 8,674 | 19,172 | 17,801 | |
All of the above results derive from continuing activities. There are no gains and losses other than those disclosed above. The accompanying notes form an integral part of these financial statements.
25
The British Ecological Society (Company Number 1522897)
Balance sheet
For the year ended 31 December 2024
----- Start of picture text -----
Notes 2025 2024
£’000 £’000 £’000 £’000
----- End of picture text -----
| Fixed assets Tangible assets 9 Intangible fxed asset 10 Investments 11 Current assets Debtors 12 Cash on deposit and in hand Creditors:amounts falling due within one year 13 Net current assets Net assets Represented by Unrestricted funds General fund 15 Designated funds 15 Restricted fund 15 Permanent Endowment fund 15 Expendable Endowment fund 15 |
4,492 - 11,017 |
15,509 3,663 |
4,606 30 10,788 |
15,424 2,377 |
|---|---|---|---|---|
| 3,007 2,328 |
3,031 976 |
|||
| 5,335 (1,672) |
4,007 (1,630) |
|||
| 19,172 | 17,801 | |||
| 5,748 4,492 |
5,054 4,606 |
|||
| 10,240 18 240 8,674 |
9,660 7 240 7,894 |
|||
| 19,172 | 17,801 |
Included in the above reserves are unrealised gains of £2.0M (2024 gains £1.3M). The accompanying notes form an integral part of these financial statements.
The accounts were approved and authorised for issue by the Board of Trustees on 3 June 2026 and signed on its behalf by.
Professor Melanie Austen Member of the Board of Trustees
26
Accounts for the year ended 31 December 2025
Statement of cashflows
For the year ended 31 December 2025
----- Start of picture text -----
2025 2024
£’000 £’000 £’000 £’000
Cash flow from operating activities
Net Income 1,371 780
Adjustments for:
Investment income (191) (231)
Depreciation 137 141
Amortisation 30 40
Decrease/(Increase) in debtors 24 (663)
(Decrease)/Increase in creditors 42 176
Net cash provided by operating
1,413 243
activities
s
Cash flow from investing activitie
Purchase of tangible fixed assets (23) (17)
Investment income 191 231
Purchase of investments (7,211) (7,003)
Disposal of investments 7,938 6,167
(Gains) on investments (956) (520)
Net cash used in investing activities (61) (1,142)
Change in cash and cash equivalents
1,352 (899)
in the year
Cash and cash equivalents at the
976 1,875
beginning of the year
Cash and cash equivalents at the end
2,328 976
of the year
As at 31
As at 1
Analysis of changes in net debt Cashflows December
January 2025
2025
£’000 £’000 £’000
Cash and cash equivalents 976 1,352 2,328
976 1,352 2,328
----- End of picture text -----
The accompanying notes form an integral part of these financial statements.
27
Accounts for the year ended 31 December 2025
Notes to the accounts
For the year ended 31 December 2025
1 Accounting policies
- Basis of accounting
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP Second Edition, effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The Society meets the definition of a Public Benefit Entity as defined by FRS102.Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these financial statements. The trustees have made this assessment in respect to a period of one year from the date of approval of these financial statements. In particular the trustees have considered the charities forecasts and projections and have taken account of pressures on donation and investment income. After making enquiries the trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.
Financial Instruments
The BES has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Charity’s balance sheet when the Charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. With the exceptions of prepayments and deferred income all other debtor and creditor balances are considered to be basic financial instruments under FRS 102.
Income
-
i) Subscriptions income: All subscriptions income is accounted for in the period to which it relates. Subscriptions receipts in advance are recorded as deferred income.
-
ii) Other income: All other income has been accounted for on a receivable basis.
Expenditure (including grants)
Expenditure is classified under the principal categories of charitable and other expenditure rather than the type of expense, in order to provide more useful information to users of the accounts.
Charitable activities comprise direct expenditure including direct staff costs attributable to the activity. Support costs have been allocated to activities based on the average staff time spent. Governance costs are those incurred in connection with the management of the Society’s assets, organisational
28
Accounts for the year ended 31 December 2025
Notes to the accounts (continued)
For the year ended 31 December 2025
1 Accounting policies (continued)
- Expenditure (including grants) (continued)
administration and compliance with constitutional and statutory requirements. Support costs are allocated on the basis of time spent on each activity.
Grants payable are charged in the year when the offer is conveyed to the recipient except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year-end are noted as a commitment, but not accrued as expenditure.
Depreciation
Depreciation has been calculated to write off the cost of assets over their expected useful lives as follows:
| Freehold & long leasehold property | - 2% per annum on a straight-line basis. |
|---|---|
| Leasehold improvements | - 5% per annum on a straight-line basis. |
| Furniture | - 10% per annum on a straight-line basis. |
| Equipment | - 20% per annum on a straight-line basis. |
The Society’s policy is to capitalise assets purchased over £1,500.
Amortisation
Amortisation have been calculated to write off the cost of intangible fixed assets over their expected lives at 20% per annum on a straight line basis.
The Society’s policy is to capitalise intangible assets where future economic benefits from the asset are expected and the cost of the asset can be reliably measured.
Investments
Investments are stated at fair value. It is the BES’s policy to keep valuations up to date such that when investments are sold there is no gain or loss arising. As a result the Statement of Financial Activities only includes those unrealised gains and losses arising from the revaluation of the investment portfolio throughout the year. Disclosure is made in note 9 of the difference between the historical cost and the sale proceeds of the investments sold during the year.
Foreign currencies
Monetary assets and liabilities denominated in a foreign currency are translated into sterling at the exchange rate ruling on the Balance Sheet date.
Transactions in foreign currencies are recorded at the rate of exchange prevailing at the date of transaction.
All exchange differences are taken to the statement of financial activities.
Operating lease
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
29
Accounts for the year ended 31 December 2025
Notes to the accounts (continued)
For the year ended 31 December 2025
Accounting policies (continued)
Pensions
BES operates defined contribution pension arrangements, the assets of which are held separately from those of the BES in independently administered funds. Contributions are charged to the income and expenditure account as they become payable.
Fund accounting
General funds comprise the accumulated surplus or deficit and are available for use at the discretion of the Board of Trustees in furtherance of the general objectives of the BES.
Restricted funds are funds subject to specific restrictive covenants imposed by donors or by the purpose of the appeal.
Designated funds comprise funds which have been set aside at the discretion of the Board of Trustees for specific purposes.
All income and expenditure of the BES has been included in the Statement of Financial Activities.
Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments.
Creditors
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Judgements and estimates
The items in the financial statements where these judgements and estimates have been made include:
30
Accounts for the year ended 31 December 2025
Notes to the accounts (continued)
For the year ended 31 December 2025
1 Accounting policies (continued)
-
the estimates of the useful economic lives of tangible fixed assets used to determine the annual depreciation charge;
-
the estimates of the useful economic lives of intangible fixed assets used to determine the annual amortisation charge;
-
the assumptions adopted by the trustees and management in determining the value of any designations required from the charity’s general unrestricted funds; and
-
the basis on which support costs have been allocated across expenditure headings; and
-
the value of accrued publication income.
2 Investment income
| 2025 | 2024 | |
|---|---|---|
| £’000 | £’000 | |
| Income from listed investments Interest receivable |
164 27 |
182 40 |
| 191 | 222 | |
Included in the above is £51K (2024: £46K) of unrestricted income and £140k (2024: £185K) expendable endowment funds.
31
Accounts for the year ended 31 December 2025
Notes to the accounts (continued)
For the year ended 31 December 2025
3 Analysis of total expenditure
| 2025 | Direct Staf Costs |
Other Direct Costs |
Support Costs (note 4) |
Total 2025 |
|---|---|---|---|---|
| £’000 | £’000 | £’000 | £’000 | |
| Cost of Raising Funds Niche & Other Services Publications Meetings Research Education Policy |
- 280 793 230 35 185 292 |
82 89 1,361 453 490 57 115 |
- 188 536 291 135 111 127 |
82 557 2,690 974 660 353 534 |
| 1,815 | 2,647 | 1,388 | 5,850 | |
| 2024 | Direct Staf Costs |
Other Direct Costs |
Support Costs (note 4) |
Total 2024 |
| £’000 | £’000 | £’000 | £’000 | |
| Cost of Raising Funds Niche & Other Services Publications Meetings Research Education Policy |
- 262 710 207 34 183 226 |
69 89 1,367 405 376 73 148 |
- 198 560 222 102 71 115 |
69 549 2,637 834 512 327 489 |
| 1,622 | 2,527 | 1,268 | 5,417 |
32
Accounts for the year ended 31 December 2025
Notes to the accounts (continued)
For the year ended 31 December 2025
4 Support Costs
----- Start of picture text -----
Support Costs 2025 2024
£’000 £’000
----- End of picture text -----
| Support Costs | 2025 £’000 |
2024 £’000 |
|---|---|---|
| Governance Costs Governance staf costs Audit Fee Other Support Costs Support staf costs Non salary staf costs Property IT costs Venue costs Publicity Fees / Afliations Ofce running costs Depreciation Amortisation Printing Outsourced fnance & payroll Legal & Consultancy Bank charges |
3 | 3 |
| 18 | 17 | |
| 21 342 116 54 218 5 22 52 203 137 30 70 46 21 51 |
20 327 115 67 134 3 27 37 150 141 40 53 48 26 80 |
|
| 1,388 | 1,268 | |
Support costs are allocated on the basis of time spent on each activity.
33
Accounts for the year ended 31 December 2025
Notes to the accounts (continued)
For the year ended 31 December 2025
5 Grants
Grant commitments are as follows:
----- Start of picture text -----
2025 2024
£’000 £’000
----- End of picture text -----
| 5 Grants Grant commitments are as follows: |
2025 £’000 |
2024 £’000 |
|---|---|---|
| Grant commitments at 1 January Awards made during year Payments made during the year Grant commitments at 31 December |
74 553 |
37 499 |
| (576) | (462) | |
| 51 | 74 | |
The majority of grants awarded are to individuals. Grants to institutions are relatively few in number and low value.
6 Net Movement in Funds
is stated after charging:
| 2025 | 2024 | |
|---|---|---|
| £’000 | £’000 | |
| Depreciation | 137 | 141 |
| Amortisation | 30 | 40 |
| Auditor’s remuneration | ||
| - audit services | 18 | 17 |
Other than disclosed in note 17 members of the Board of Trustees did not receive any remuneration during the year (2024: nil). Expenses reimbursed to 12 (2024: 12) Members of the Board of Trustees in the year equalled £10,537 (2024: £9,413).
7 Taxation
The BES is a registered charity and as such its income and gains are exempt from corporation tax to the extent that they are applied to its charitable objectives. There is no corporation tax charge for the year (2024: nil).
34
Accounts for the year ended 31 December 2025
Notes to the accounts (continued)
For the year ended 31 December 2025
8 Employees
The actual number of employees during the year was 41 (2024: 38.1)
| 2025 | 2024 | |
|---|---|---|
| Membership Publishing Conferences / Meetings Education Policy Society Grants |
5.1 14.0 4.2 6.3 5.6 5.1 0.7 |
5.8 12.9 4.1 5.9 4.2 4.5 0.7 |
| 41.0 | 38.1 | |
| £’000 | £’000 | |
| Staf costs during the year amounted to: Wages and salaries Social security costs Employer’s pension contributions |
1,811 203 146 |
1,656 164 132 |
| 2,160 | 1,952 |
35
Accounts for the year ended 31 December 2025
Notes to the accounts (continued)
For the year ended 31 December 2025
The following number of employees received employee benefits (excluding employer pension costs) during the year between:
----- Start of picture text -----
2025 2024
£60,000 - £69,999 1 1
£70,000 - £79,999 1 1
£80,000 - £89,999 1 1
£140,000 - £149,999 1 -
£150,000 - £159,999 - 1
£’000 £’000
30 29
Pension costs for higher paid staff were:
----- End of picture text -----
The aggregate benefits including pension contributions of the key management personnel were £447,809 (2024: £435,692), the trustees were not remunerated for services to the charity.
9 Fixed assets
Tangible fixed assets
----- Start of picture text -----
Freehold & Leasehold Furniture, Total
long leasehold improvements fixtures &
property equipment
£’000 £’000 £’000 £’000
----- End of picture text -----
| Tangible fxed assets | Freehold & long leasehold property £’000 |
Leasehold improvements £’000 |
Furniture, fxtures & equipment £’000 |
Total £’000 |
|---|---|---|---|---|
| Cost 1 January 2025 Additions 31 December 2025 Depreciation 1 January 2025 Charge for the year 31 December 2025 Net book value 31 December 2025 31 December 2024 |
4,724 - |
428 - |
207 23 |
5,359 23 |
| 4,724 | 428 | 230 | 5,382 | |
| 507 94 |
114 21 |
132 22 |
753 137 |
|
| 601 | 135 | 154 | 890 | |
| 4,123 | 293 | 76 | 4,492 | |
| 4,217 | 314 | 75 | 4,606 | |
36
Accounts for the year ended 31 December 2025
Notes to the accounts (continued)
For the year ended 31 December 2025
10 Intangible fixed assets
----- Start of picture text -----
Customer Total
Relationship
Management
System
£’000 £’000
----- End of picture text -----
| Customer Relationship Management System £’000 |
Total £’000 |
|
|---|---|---|
| Cost 1 January 2025 31 December 2025 Amortisation 1 January 2025 Charge for the year 31 December 2025 Net book value 31 December 2025 31 December 2024 |
200 | 200 |
| 200 | 200 | |
| 170 30 |
170 30 |
|
| 200 | 200 | |
| - | - | |
| 30 | 30 |
37
Accounts for the year ended 31 December 2025
Notes to the accounts (continued)
For the year ended 31 December 2025
11 Investments
----- Start of picture text -----
2025 2024
£’000 £’000
----- End of picture text -----
| Market value 1 January Additions Disposals proceeds Net investment gain Movement in deposits Market value 31 December Historical cost at 31 December Accumulated unrealised gains based on historic cost at 31 December Realised gain in year based on historic cost Represented by: UK equity shares Overseas equities UK fxed interest & liquidity funds Overseas fxed interest UK Other Market value of listed investments Investment in subsidiary undertaking Amounts held in cash Total |
10,788 7,211 (7,564) 956 |
9,432 7,003 (7,397) 520 |
|---|---|---|
| (374) | 1,230 | |
| 11,017 | 10,788 | |
| 9,046 | 9,488 | |
| 1,971 | 1,300 | |
| 466 | 1,436 | |
| 1,672 6,738 774 74 636 |
1,429 5,955 1,903 77 763 |
|
| 9,894 - 1,123 |
10,127 - 661 |
|
| 11,017 | 10,788 | |
Subsidiary undertakings
The BES holds 100% of the issued share capital of BES Trading Company Limited, a company registered in England and Wales. The sole activity of BES Trading Company Limited was to organise the 11th International Congress of Ecology in August 2013. At 31 December 2025 the Share Capital and net assets of BES Trading Company Limited amounted to £2 (2024 £2) and the company continued to be dormant.
38
Accounts for the year ended 31 December 2025
Notes to the accounts (continued)
For the year ended 31 December 2025
12 Debtors
----- Start of picture text -----
2025 2024
£’000 £’000
----- End of picture text -----
| 2025 £’000 |
2024 £’000 |
|
|---|---|---|
| Trade debtors VAT Other debtors Prepayments and accrued income |
2 112 3 2,890 |
(3) 187 6 2,841 |
| 3,007 | ||
| 3,031 | ||
13 Creditors: amounts falling due within one year
----- Start of picture text -----
2025 2024
£’000 £’000
----- End of picture text -----
| Trade creditors Social security & other taxes Accruals Deferred income (note 14) Grants payable (note 5) |
306 76 1,127 112 51 |
285 67 1,105 99 74 |
|---|---|---|
| 1,672 | ||
| 1,630 | ||
14 Movement in deferred income
| 2025 | 2024 | |
|---|---|---|
| £’000 | £’000 | |
| As at 1 January 2025 Released in year Deferred in year As at 31 December 2025 |
99 (99) 112 |
92 (92) 99 |
| 112 | 99 | |
39
Accounts for the year ended 31 December 2025
Notes to the accounts (continued)
For the year ended 31 December 2025
15 Movement in Funds
----- Start of picture text -----
Fund Income Expenditure Net gains on Transfers Fund
balances Investment Balances
2025 brought Assets Carried
forward Forward
1/1/2025 31/12/2025
£’000 £’000 £’000 £’000 £’000 £’000
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| Restricted Alex S Watt Brecklan Policy Assistant Fund BES Bursaries New Phytologist Foundation Total restricted funds Unrestricted funds General Tangible fxed asset fund Ofce Renewal fund Open Access Transition fund Total unrestricted funds Expendable Endowment Funds Olivia Norfolk John L Harper Fellowship Total Funds |
2 - 4 1 |
- 13 2 - |
- - (3) (1) |
- - - - |
- - - - |
2 13 3 - |
|---|---|---|---|---|---|---|
| 7 | 15 | (4) | - | - | 18 | |
| 4,101 4,606 560 393 |
6,110 - - - |
(5,611) (114) (61) - |
256 - - - |
(150) - 150 - |
4,706 4,492 649 393 |
|
| 9,660 | 6,110 | (5,786) | 256 | - | 10,240 | |
| 7,894 17 223 |
140 - - |
(60) - - |
700 - - |
- - - |
8,674 17 223 |
|
| 17,801 | 6,265 | (5,850) | 956 | - | 19,172 | |
40
Accounts for the year ended 31 December 2025
Notes to the accounts (continued)
For the year ended 31 December 2025
15 Movement in Funds (continued)
Designated
Tangible fixed Represents the net book value of tangible fixed assets in use by the Society and therefore not asset fund available to the Board of Trustees to meet future expenditure. A transfer is made each year to reflect the change in net book value. Office renewal The total estimated cost of the Cat A and Cat B fitout of the BES office plus the cost of fixtures fund and fittings in 2019 was £1.5m. To ensure that the BES has the funds available in the future to renew these, a designated fund was established in 2020 with an annual transfer of £150k from general funds. Open Access The BES is exploring the transition of its existing hybrid journals to an open access model. Transition This transition is likely to result in a short to medium term drop in income and a change in Fund cashflow. This fund has been set up to mitigate these impacts for the transition of one of our journals. In 2021, £393k was transferred into this fund from the general fund.
Restricted
Restricted funds of £18k at 31 December 2025 are represented by cash on deposit (2024 - £7k).
Alex S Watt Funds administered by the BES in the memory of Alex Watt to provide funding for small scale Breckland research projects aimed to enhance our understanding of the conservation of the Breckland Research Trust Region. Policy Restricted donation to support a staff member to work in the policy area. The role was created Assistant Fund in February 2013. SPAN Trust The BES received a Span Trust charitable grant to support Bursaries for London and Bursary Southeast of England undergraduates’ career development. As part of the funding agreement, the BES adds £2,166 per year towards the scheme via unrestricted donations.
41
Accounts for the year ended 31 December 2025
Notes to the accounts (continued)
For the year ended 31 December 2025
15 Movement in Funds (continued)
Restricted (continued)
Ecology An original donation of £7,500 was received to finance three bursaries to attendees at Resources Ltd the Undergraduate Summer Schools which took place in the Summer of 2019. The BES Bursary continues to fundraise for this scheme and provide bursaries for students attending our Summer School programmes. Two students were supported in 2019, four students in 2020, six over 2021/2022 and 7 in 2023. The funds are held in trust by BES and drawn down by the bursary winners to fund training in ecology and associated expenses such as travel related to attendance at training or meetings and equipment. New The BES received a donation from the New Phytologist Foundation of £3,000, to support the Phytologist attendance of seven students at the BES Annual Meeting 2023. These students were from Foundation low-income, low-opportunity backgrounds, or underrepresented groups. The funds are held in trust by BES and drawn down by the awardees to fund travel and registration costs.
The Society holds €7,877 (2024 - €25,073) on behalf of the European Ecological Foundation and £93,706 on behalf of Intecol (2024 - £98,947). The balances do not form part of these accounts.
Endowment
Expendable endowment funds of £8.7M at 31 December 2025 are represented by investment (2024 - £7.9M).
Expendable The Society is taking proactive steps to mitigate the over-reliance on a single income source Endowment by holding these reserves in an investment portfolio that is managed using an ethical screen. fund Returns on these investments are re-invested strategically to part fund new activities and specific major projects specified in the Strategic Plan John L Harper This is a permanent endowment fund to celebrate John Harper’s huge contribution to our Fellowship science. It supports grants for graduate student research projects that are consistent with the research themes advanced by him Olivia Norfolk This is a permanent endowment to award financial prizes to the best student posters presented each year at the BES Annual Meeting. The prize is named in memory of Olivia Norfolk, who presented results from her PhD studies as posters at BES Annual Meetings and went on to have a distinguished career in ecology.
42
Accounts for the year ended 31 December 2025
Notes to the accounts (continued)
For the year ended 31 December 2025
15 Movement in Funds (continued)
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2024 Fund Income Expenditure Net gains on Transfers Fund
balances Investment Balances
brought Assets Carried
forward Forward
1/1/2024 31/12/2024
£’000 £’000 £’000 £’000 £’000 £’000
----- End of picture text -----
| Restricted Alex S Watt Brecklan Policy Assistant Fund SPAN Trust GRCF Ecology Resources Ltd New Phytologist Foundation Total restricted funds Unrestricted funds General Tangible fxed asset fund Ofce Renewal fund Open Access Transition fund Total unrestricted funds Expendable Endowment Funds Olivia Norfolk John L Harper Fellowship Total Funds |
2 - 6 - 8 1 |
- 12 - 3 - - |
- (12) (12) - (7) - |
- - - - - - |
- - 6 1 (1) - |
2 - - 4 - 1 |
|---|---|---|---|---|---|---|
| 17 | 15 | (31) | - | 6 | 7 | |
| 3,811 4,730 485 393 |
5,460 - - - |
(5,128) (124) (75) - |
114 - - - |
(156) - 150 - |
4,101 4,606 560 393 |
|
| 9,419 | 5,460 | (5,327) | 114 | (6) | 9,660 | |
| 7,362 - 223 |
180 17 5 |
(54) - (5) |
406 - - |
- - - |
7,894 17 223 |
|
| 17,021 | 5,677 | (5,417) | 520 | - | 17,801 | |
43
Accounts for the year ended 31 December 2025
16 Analysis of net assets between funds
| 2025 | General | Designated | Restricted | Expendable Endowment |
Permanent Endowment |
Total |
|---|---|---|---|---|---|---|
| £’000 | £’000 | £’000 | £’000 | £’000 | £’000 | |
| Tangible assets Intangible assets Investments Net current assets Net assets |
- - 2,343 3,405 |
4,492 - - - |
- - - 18 |
- - 8,674 - |
- - - 240 |
4,492 - 11,017 3,663 |
| 5,748 | 4,492 | 18 | 8,674 | 240 | ||
| 19,172 | ||||||
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2024 General Designated Restricted Expendable Permanent Total
Endowment Endowment
£’000 £’000 £’000 £’000 £’000 £’000
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| Tangible assets Intangible assets Investments Net current assets / liabilities Net assets |
- 30 2,894 2,130 |
4,606 - - - |
- - - 7 |
- - 7,894 - |
- - - 240 |
4,606 30 10,788 2,377 |
|---|---|---|---|---|---|---|
| 5,054 | 4,606 | 7 | 7,894 | 240 | 17,801 |
17 Related party transactions
No transactions have taken place with either Members or with the Senior Leadership Team. It is the policy of the BES that Committee members who have an interest in any grant awarding decisions must leave the room at the time the awarding decision is made.
There were no other related party transactions during the current year (2024: nil).
18 The George Jackson Estate
As part of the George Jackson bequest the Society was left as residuary beneficiary of a revisionary bequest. The property passes to the Society upon the death of the life interest. Because of the uncertainty as to value and timing the value of the property is not included with these financial statements.
44