## **Ornithological Society of the Middle East, The Caucasus and Central Asia** 

## (Registered charity, number 282938) **Financial statements for the year ended 31 December 2024** 

**Page Contents** 2 - 14 Trustees’ annual report 15 Independent examiner’s report 16 Receipts & payments account 17 Statement of assets & liabilities 18 - 20 Notes to the accounts 




# **Ornithological Society of the Middle East, The Caucasus and Central Asia** 

# **Trustees’ annual report for the year ended 31 December 2024** 

**Full name** Ornithological Society of the Middle East, The Caucasus and Central Asia 

## **Registered charity number** 282938 

## **Principal address** 

1 Charnwood Avenue, Sutton Bonington, Loughborough, LE12 5NA 

## **Trustees** 

Robert Sheldon, Chair Chris Hughes, Treasurer Mike Blair Tomas Haraldsson Ian Harrison Marko Halonen Murray Brown Simon Awad Simon Tull Susan Delve Paul Donald, until 31/10/2026 

## **Independent examiner** 

Eva Stevens, employee of Community Accounting Plus, Units 1 & 2 North West, 41 Talbot Street, Nottingham, NG1 5GL 

## **Governance and management** 

The charity is operated under the rules of its constitution adopted 17/06/1981 and most recently amended 10/07/2010. 

A Council of trustees elected by the members manages the affairs of the Society. There are no restrictions on membership of the Society subject to payment of the appropriate subscription. 

New Council members are nominated by paid-up members and are elected to office at the Annual General Meeting which was held online this year on Saturday 26th of November. Council has the power to co-opt additional members at any time where a specific need is identified and where the appropriate commitment cannot be found from amongst its numbers. 

The elected Council is supported by two specialist sub-committees, the Editorial Board and the Conservation Fund Committee. The Editorial Board assists the Editor of Sandgrouse in compiling the content of each issue and the content of any supplementary publications according to a budget set by Council at the start of the year. The Conservation Fund Committee receives and reviews all grant applications made through a formal application procedure and makes recommendations to Council. All decisions on the allocation of funds to conservation projects are made by, and are the responsibility of, the elected Council. 

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## **Ornithological Society of the Middle East, The Caucasus and Central Asia** 

The Society has no employees and owns no property or fixed assets; all the functions of an active and fully-compliant charity are performed by Council members working voluntarily with their own resources and from their own premises. This voluntary and low administrative cost approach enables the Charity to maximise the amounts expended on charitable activities and the Society recognises this very significant contribution with gratitude. 

To assist them in understanding their responsibilities, all trustees are directed towards regular reference to the Charity Commission website. Council met formally three times during the year. Before each meeting, officers’ reports were circulated to all Council members for information on the subjects under discussion and for the benefit of those not attending. 

The Minutes of each formal meeting were circulated to all trustees and co-opted Council members soon after the meeting. Interaction between Council members in between formal meetings was by email through an email group. Most of these exchanges were seen by all trustee Council members and all co-opted Council members regardless of their involvement with the matter in hand. 

A Risk Register is maintained so that Council members can identify the risks in their designated area of responsibility. No reportable incidents occurred during the year. However, Council remains aware of the need for continuous vigilance and review of all risk management procedures in place. 

This year, Council has continued to address issues of governance and the provision of replacement in the event of incapacity of key trustees or co-opted Council members. Council recognises the general need to spread the administrative workload of the Society more evenly, and the need to reduce the concentration of key functions in a single incumbent working without deputy or understudy. 

The Society acknowledges that it lacks the administrative and financial resources to embark on major projects and restricts itself to providing financial assistance to others, rather than organising and directing projects itself. It does not get involved with project details, except in an advisory role at the application stage, and is particularly careful to limit second-stage payments and commitments which carry forward to future years. In all its deliberations, the Society pays due regard to the Charity Commission guidance on public benefit in deciding the activities it should undertake. 

## **Objectives and activities** 

To promote the study of Middle Eastern, Caucasian and Central Asian Ornithology and the conservation of the region's birds. 

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## **Ornithological Society of the Middle East, The Caucasus and Central Asia** 

## **Summary of the main activities undertaken for the public benefit** 

The object of the Charity is to promote a greater public understanding of Middle Eastern, Caucasian and Central Asian ornithology and thereby to encourage and facilitate conservation of the region's birds. This is achieved by the twice-yearly publication of a scientific journal, Sandgrouse, the holding of meetings, presence at events, the maintenance of a website, an active presence on social media, and the funding of fieldwork and other projects. Grants are awarded to approved projects from the funds of the Society and applicants are encouraged to submit their findings for publication in Sandgrouse. 

_Dr. Robert Sheldon, OSME Chair_ 

## **Public benefit statement** 

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, 'Charities and Public Benefit'. 

## **Summary of the main achievements during the period** 

It is pleasing to reflect on what has been another successful year for OSME despite ongoing and emerging challenges. Thanks to the amazing support of OSME members and donors we have continued to maintain our increased expenditure through our small grant’s programmes, supporting a wide range of projects across the Middle East, the Caucasus and Central Asia. 

## Funding conservation 

During 2024 we funded six projects through our Conservation Fund with a total expenditure of £32,810 which continues the run of record-breaking years since 2014. The Little Bustard project in Azerbaijan was partly funded by a Rufford Foundation grant to Zulfu Farajli, administered by OSME, plus further contributions form Birding Ecotours and British Birds. 

In March 2024, in partnership with BirdLife Finland, we launched a call for proposals for projects that addressed illegal bird killing (including the taking and trade of wild birds where it contravenes national law and/or international agreements). We received many high-quality applications, and a single grant was awarded to the Lebanese Association for Migratory Birds (LAMB). The six projects funded in 2024 were: 

- Wintering Little Bustard survey at the main sites of Azerbaijan (co-funded with the Rufford Foundation). 

- Tagging Egyptian vultures at important congregation sites along the Central Asian Flyway (follow up grant). 

- Study of the Red-Footed Falcon (Falco vespertinus) breeding group’s status in Ereimentau, Northern Kazakhstan. 

- Sociable Lapwing surveys in central Asia (year two of a multi-year project) (Figure 1). 

- Researching Oman’s Endangered Vulture Population. 

- Tackling Illegal Bird Killing, Night Poaching and Illegal Trades in Lebanon (cofunded with BirdLife Finland). 

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## **Ornithological Society of the Middle East, The Caucasus and Central Asia** 


**Figure 1 Central Asia is hugely important for the Critically Endangered Sociable Lapwing with large flocks at key stop-over sites such as Talimerzhan © Oleg Kashkarov/UzSPB** 

In 2024 we didn’t award a Trevor Poyser Species Conservation Fund grant although we have sufficient funds for one more year’s grant. OSME Council are looking at ways we can continue this fund in the future. 

Applications to the Conservation Fund are thoroughly reviewed by an independent committee that makes recommendations to OSME Council. During 2024 the committee was chaired by Dr Maxim Koshkin with expert input from Dr Nabegh Ghazal Asswad, Dr Alyona Koshkina, Hana Raza, Maïa Sarrouf Willson and Ibrahim Al Hasani. On behalf of OSME Council, I thank the Committee for their hard work and expertise in reviewing applications and providing clear guidance on which projects should be supported. 

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## **Ornithological Society of the Middle East, The Caucasus and Central Asia** 

Supporting the conservationists of tomorrow 

Our Youth Development Fund continues to go from strength to strength under the watchful eye of Tomas Haraldsson, OSME’s Youth Development Officer. A key strength of our youth development work is that we look to provide continuity for projects so that they can develop over time. This may involve financial support over several years but also helping with awareness raising and promotion of projects, as well as offering advice. See Sandgrouse 46 (2) for an overview of the first five years of OSME’s Youth Development Fund. 

We continued our support of the Simurg Bird Sanctuary and their Avian Ecology School and the Eymir Ringing Camp. Both of these projects in Türkiye continue to provide high quality training to emerging birdwatchers and conservationists. 

A follow up grant was made to Nature Conservation Egypt and their Galala Raptor Count training programme which has now provided training opportunities for 40 Egyptian participants to date. Importantly, the Galala Bird Observatory was chosen as the project to be supported by the UK Global Birdfair in 2024 and has subsequently received $125,000 to develop a new observatory and continue the crucial monitoring programme. OSME will continue to support the youth development work of Galala in the future. 

With our long-term partners, the Batumi Raptor Count, we launched the Flyways Monitoring Internship. The aim is to award two young trainees from the OSME region a four-week internship, with their costs covered by a bursary from the Youth Development Fund. The internship provides training in raptor identification, standardised monitoring protocols, data management and first-hand experience of working with like-minded conservationists and birdwatchers. In 2024, the first two participants in the Flyways Monitoring Internship were Alyona Kaptyonkina (Kazakhstan) and Mitra Daneshvar (Iran) (Figure 2). 

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## **Ornithological Society of the Middle East, The Caucasus and Central Asia** 


**Figure 2. The first recipients of the BRC/OSME Flyways Monitoring Internship, Alyona Kaptyonkina (left) and Mitra Daneshvar (right) © BRC** 

In 2024, we supported a youth project in Kyrgyzstan for the first time, that will focus on the establishment of a number of bird clubs to engage young people in birdwatching activities. The OSME Youth Development Fund has now supported projects in seven countries across the OSME region. 

An OSME Youth Development Fund Travel Bursary was awarded to Zulfi Farajli (Azerbaijan) to support his participation in a 10-month internship with the BirdLife International partner in Croatia. 

Overall, an amazing £22,550 supporting eight projects/initiatives was spent through our Youth Development Fund in 2024 and it is especially pleasing to see many donations being made specifically to support this area of our work. 

A special mention to OSME supporter Ed Stubbings for running the Petra marathon in Jordan and raising more than £1300 for the Youth Development Fund (Figure 3). OSME Council remains committed to the Youth Development Fund and is keen to see the work expand to new countries and initiatives. 

Whilst funding is always a major constraint another limiting factor is staff time. OSME’s Youth Development Officer Tomas Haraldsson, works as a volunteer to develop, nurture and monitor projects, but if our work is to grow in the future, we need more people with the right skills to get involved. If you think you can help with funding, time or skills then please get in touch (youthdevelopment@osme.org, chairman@osme.org). 

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## **Ornithological Society of the Middle East, The Caucasus and Central Asia** 


**Figure 3. Ed Stubbings finished third in the Petra Marathon raising more than £1300 for the Youth Development Fund © Ed Stubbings** 

When our small grants programmes are combined, during 2024 OSME funded projects across our region to the value of £55,360, another record-breaking year. Huge thanks to the March Conservation Fund for their ongoing financial support, which has enabled us to grow both our Conservation and Youth Development Funds in recent years. It will be a significant challenge to maintain this overall level of expenditure in the coming years, but OSME Council will continue to look for future funding opportunities. 

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## **Ornithological Society of the Middle East, The Caucasus and Central Asia** 

## Working in partnership 

OSME have been working with BirdLife International for many years. Back in August 2015 we signed our first Memorandum of Understanding (MoU) to formalise our approach, and our joint work and mutual support has continued to grow. To strengthen our collaboration, we reviewed and updated the MoU in September 2023 and formally signed this at the Global Birdfair in July 2024 (Figure 4). Key areas of collaboration include supporting cross-border campaigns of mutual interest, such as the conservation of the East African-Eurasian and Central Asian Flyways; work together on emerging casework issues; exchange ideas to develop the next generation of birdwatchers and conservationists through our respective youth development activities; and specifically collaborate on developing conservation capacity in Azerbaijan. 


**Figure 4. Martin Harper, BirdLife International CEO, and Rob Sheldon, OSME Chairman, signing the updated MoU at the Global Birdfair in July 2024. © BirdLife International** 

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## **Ornithological Society of the Middle East, The Caucasus and Central Asia** 

Sandgrouse – showcasing ornithology in the OSME region 

Volume 46 of our well-respected journal Sandgrouse incorporated papers from all corners of the OSME region, including ones supported by OSME small grants (coprophagy in captive vultures and Great Bustards in Türkiye (Issue 1)). More members than ever are now opting to receive the journal in digital format which helps OSME make a significant savings on postage costs. This is greatly appreciated as the cost of postage is rising sharply. Members wishing to switch to digital format can email sandgrousedigital@osme.org. 


**Figure 5. Stunning front covers of Sandgrouse Volume 46. Caucasian Snowcock © Nika Melikishvili & Egyptian Nightjar © Abdullah AlKaabi** 

Communicating with members and supporters OSME were again present at the Global Birdfair at the Rutland Showground, Leicestershire, UK, and it is now one of the few events where we can meet many of our members and supporters face-to-face. The Birdfair is a significant investment in terms of both money and time, but Council remains committed to attend this annual event in the coming years. 

In September, OSME participated in a new joint event at the prestigious Natural History Museum (NHM) in South Kensington. The Avian Odyssey event organised by the NHM and the British Ornithologist’s Club (BOC) consisted of a series of inspiring talks by the regional bird clubs, RSPB, BTO and BirdLife International. It is hoped that this will become an annual series of talks that will held at the NHM and also livestreamed so supporters of OSME and the other regional bird clubs can participate. 

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## **Ornithological Society of the Middle East, The Caucasus and Central Asia** 

Our main social media channel continues to be Facebook page which remains popular with visitors from across the OSME region. More content than ever is being published in local languages, Turkish, Azeri, Georgian and Arabic, thanks to incountry OSME members volunteering as guest editors. Engagement in other social media channels has been minimal due to a lack of capacity within OSME Council. Can you help with OSME’s social media channels? If so, please contact me at chairman@osme.org. 

Membership recruitment remains a concern for OSME, as it does for most similarsized charities and organisations. Overall, we saw a continued slight decline in membership again during 2024, which has a significant impact on our unrestricted funds. Whilst OSME currently remains in good financial health and we are seeing record levels of income and expenditure, a significant proportion of this is restricted to our small grants programmes. The day-to-day running of OSME, including the publication and distribution of Sandgrouse, requires unrestricted funds for which membership subscriptions have been the main source. This is an issue that OSME Council will be looking at in detail in the coming year. 

I’d like to take this opportunity to thank all OSME Council members for their hard work and dedication over the course of the last 12 months. Finally, thanks to all OSME members, supporters and donors for their help during 2024, we wouldn’t have been able to achieve so much without your continued support. 

## **Financial review** _Chris Hughes, OSME Treasurer_ 

I must start this report with a dedication to our long-standing and brilliant Treasurer John Warr who tragically died in 2024 after a long illness. His dedication to OSME and assiduous management of our accounts is the foundation on which we have so successfully grown our Society into the organisation having the impact it does today across the region. Finance was never dull to John whose attention to detail and unswerving accuracy gave us the confidence we needed in making our spending decisions. 

He is still so sorely missed by many. 

The Society’s year ended once again well-funded, a reflection of the real and positive impact we are having across the region with our supporters, partners and members. Income was at our usual level of £64,363. Conservation expenditure of just over £32,811 was a new record. We carried forward nearly £162,582 in unrestricted funds and over £18,985 in restricted and committed funds into 2025, meaning we will have no problem in continuing and even enhancing our activity at the current pace. 

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## **Ornithological Society of the Middle East, The Caucasus and Central Asia** 

## Income 

We were delighted to once again receive $25,000 from the March Conservation Fund, our activities clearly tying in with their aims and objectives. 

We would like to acknowledge significant other donations this year from BirdLife Finland, Birding Ecotours, British Birds, Chris Spooner, Colin Johnson, Gary Brown, Michael McGrady and Edward Stubbins. 

Many members also took the opportunity to make smaller donations with their subscription renewals. 

We really appreciated the continued support of our Corporate Members: Birdfinders, Birdtour Asia, Greentours, Oriole Birding, Rockjumper, Bird Brain UK, Turnstone Ecology, Arabian Birds, Opticron, Bloomsbury/Helm and Skua Nature. 

We ended the year with our membership falling very slightly over that in 2023 a reflection of a drop of memberships for organisations generally, a trend that seems to be accelerating. 

The supported membership scheme, where a member pays an additional membership subscription on behalf of an OSME region national, saw a significant increase, with members backing this important opportunity for young birders and conservationists. We now have over 55 supported members and are looking to increase this number, especially with the availability of Sandgrouse digitally which has particular appeal to younger people. 

Some 22 institutions (universities, libraries, etc) subscribed to receive copies of Sandgrouse for which they paid an average of £40. A further 15 institutions, clubs and associates received complimentary copies. Our corporate members received copies as part of their membership and six copies were provided to the legal deposit libraries. 

Our following on Facebook continues to rise with over 5,500 followers on this key Social Media site. Converting these to memberships is a priority for us going forward. 

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## **Ornithological Society of the Middle East, The Caucasus and Central Asia** 

## Conservation Funds 

The graph shows the cumulative growth in Conservation Fund spending since 2001 and illustrates the rapid growth in our conservation activity with our spend more than doubling over the past seven years! 


Since the year 2000, OSME has made conservation and research grants £272,000 to projects across our region, and we are delighted that once again we have increased our year-on-year spend. 

Grant distribution to date: Middle East 42%, Central Asia 34%, Caucasus 23%, Whole Region 2%. 

## Youth Development Funds 

We exceeded our record spend in 2023 with over £22,000 in grants in this one of our key areas of activity’. 

Since 2016 we have awarded £96,000 to projects involving young birders in Armenia, Azerbaijan, Cyprus,Egypt, Georgia, Kyrgyzstan,Lebanon, Northern Cyprus and Turkey . We certainly wish to build on in coming years as we expand the ‘Youth’ projects into further countries across the OSME Region which will include Kazakhstan in 2025. 

The total spend from our Conservation and Youth funds exceeded £55,000 a record for all members to be proud of. 

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## **Ornithological Society of the Middle East, The Caucasus and Central Asia** 

## Expenditure 

Our increased investment in Sandgrouse continued to maintain its quality with significantly larger editions. This was somewhat compensated by the increasing take-up of the digital edition which has helped reduce spiralling postage costs. As ever, administration costs were well controlled and we will always strive to keep these to a minimum. 

## **The charity’s policy on reserves** 

The trustees have a reserves policy which is to conduct the business of the Society to complete the year with unrestricted funds on the balance sheet of more than £12,000. The trustees consider this would enable an orderly closure of the Charity if, due to unforeseen circumstances, that unfortunately became necessary. At the end of 2024, with unrestricted funds on the balance sheet of £162,582, the reserves policy was considered fulfilled. 

## Future Financial Policy 

The Society proposes to continue producing two new issues of Sandgrouse per year and maintain and enhance the digital edition and produce a quarterly newsletter to all members. 

We will continue to enhance our presence at the UK Birdfair and other events and further develop our Corporate Sponsorships. We will aim to maintain our 

Conservation Fund grants at the 2020 level of at least £20,000 a year. We will also continue the development of the Youth Development Fund and the Trevor Poyser Species Conservation Fund. The reserve fund target will remain at £12,000. 

Signed on behalf of the charity’s trustees: 

Signed _____________________________________________   Date __________ 12/02/2026 Chris Hughes, Trustee 

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## **Independent examiner’s report to the trustees of Ornithological Society of the Middle East, The Caucasus and Central Asia for the year ended 31 December 2024** 

I report to the trustees on my examination of the accounts of Ornithological Society of the Middle East, The Caucasus and Central Asia (the charity) for the year ended 31 December 2024. 

## **Responsibilities and basis of report** 

As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Independent examiner’s statement** 

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 

2. the accounts do not accord with those records. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

Signed _________________________ Date ______________________ 12/02/2026 Eva Stevens BSc, CPFA Employee of Community Accounting Plus 

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## **Ornithological Society of the Middle East, The Caucasus and Central Asia Receipts & payments account for the year ended 31 December 2024** 

|_2023_<br>Total<br>**Unrestricted**<br>Funds<br>**Funds**<br>£<br>**Note**<br>**£**<br>**Receipts**<br>652<br>Bank interest (net/gross)<br>7242<br>185317<br>Grants & donations<br>**2**<br>7006<br>11690<br>Membership<br>11345<br>197659<br>**Total receipts**<br>**25593**<br>**Payments**<br>16231<br>Production and Distribution of Sandgrouse<br>16377<br>50380<br>Conservation Fund Grants<br>4011<br>-<br>Youth and Community Fund Grants<br>10400<br>-<br>Administration<br>4295<br>-<br>Events and Publicity<br>1690<br>2583<br>Fundraising costs<br>-<br>3466<br>Support costs<br>-<br>1386<br>Bank charges<br>-<br>74046<br>**Total payments**<br>**36773**<br>123613<br>**Net receipts/(payments)**<br>(11180)<br>71314<br>Cash funds at start of this period<br>174272<br>-<br>Transfers between funds<br>(510)<br>194927<br>**Cash funds at end of this period**<br>**162582**|**_2024_**<br>**Restricted**<br>**Total**<br>**Funds**<br>**Funds**<br>**£**<br>**£**<br>-<br>7242<br>38770<br>45776<br>-<br>11345<br>**38770**<br>**64363**<br>-<br>16377<br>28800<br>32811<br>12150<br>22550<br>-<br>4295<br>-<br>1690<br>-<br>-<br>-<br>-<br>-<br>-<br>**40950**<br>**77723**<br>(2180)<br>(13360)<br>20655<br>194927<br>510<br>-<br>**18985**<br>**181567**|
|---|---|



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## **Ornithological Society of the Middle East, The Caucasus and Central Asia** 

## **Statement of assets and liabilities at 31 December 2024** 

|_2023_<br>£<br>**Cash assets**<br>**Note**<br>194927<br>Bank accounts<br>194927<br>**Other monetary assets**<br>-<br>Prepayment<br>**4**<br>-<br>**Assets retained for the charity’s own use**<br>General equipment.<br>**Liabilities**<br>(22795)<br>Creditors<br>**5**<br>(22795)|**_2024_**<br>**£**<br>181567|
|---|---|
||**181567**|
||229|
||**229**|
||(1140)|
||**(1140)**|



These financial statements are accepted on behalf of the charity by: 

Signed ___________________________________ Date ___________ 12/02/2026 Chris Hughes, Trustee 

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## **Ornithological Society of the Middle East, The Caucasus and Central Asia Notes to the accounts for the year ended 31 December 2024** 

## **1. Receipts & payments accounts** 

Receipts and payments accounts contain a summary of money received and money spent during the period and a list of assets and liabilities at the end of the period. Usually, cash received and cash spent will include transactions through bank accounts and cash in hand. 

## **2. Grants & donations** 

|**Unrestricted**<br>**£**<br>March Conservation Fund of America<br>-<br>Little Bustard research project in Azerbaijan<br>-<br>Birdlife Finland<br>-<br>General donatons<br>7006<br>**7006**|**Restricted**<br>**Total**<br>**£**<br>**£**<br>19471<br>19471<br>11000<br>11000<br>8299<br>8299<br>-<br>7006<br>**38770**<br>**45776**|
|---|---|



## **3. Funds analysis** 

|**Restricted funds**<br>Conservation Fund<br>Little Bustard AZ Project<br>BridLife Finland/OSME<br>OMAN Fund<br>Youth and Community Funds<br>**Unrestricted funds**<br>General Fund<br>Birds of the Middle East Fund<br>Trevor Poyser Fund<br>Harry James Goodhart Legacy Fund|**Opening**<br>**balance**<br>**£**<br>11248<br>-<br>-<br>2407<br>7000<br>**20655**<br>160267<br>2971<br>11034<br>-<br>**174272**|**Receipts (Payments)**<br>**£**<br>**£**<br>19471<br>(18734)<br>11000<br>(11000)<br>8299<br>(8809)<br>-<br>(2407)<br>-<br>-<br>**38770**<br>**(40950)**<br>25593<br>(36773)<br>-<br>-<br>-<br>-<br>-<br>-<br>**25593**<br>**(36773)**|**Transfers**<br>**£**<br>-<br>-<br>510<br>-<br>-<br>**510**<br>(130086)<br>-<br>-<br>129576<br>**(510)**|**Closing**<br>**balance**<br>**£**<br>11985<br>-<br>-<br>-<br>7000|
|---|---|---|---|---|
|||||**18985**|
|||||19001<br>2971<br>11034<br>129576|
|||||**162582**|



The transfer from the General fund to the BirdLife Finland/OSME fund is to cover the deficit on this activity. 

The transfer from the General fund to the Harry James Goodhart Legacy fund is to administer funds donated over several years by James Goodhart. 

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## **Ornithological Society of the Middle East, The Caucasus and Central Asia** 

Trevor Poyser Fund: Following a major legacy from Trevor Poyser, this fund was established in 2019 and specifically focusses on single-species conservation of birds on the Red and Amber lists of BirdLife International. 

Birds of the Middle East (Arabic) Fund: This fund was set up to raise funds for the publication of an App version of the BotME Book, a sole venture of the Society funded by donations and fundraising activities. It is maintained to fund future updates and improvements. 

Harry James Goodhart Legacy Fund: This fund was set up to administer funds received as a very generous legacy in 2023. 

Conservation Fund: This fund was set up to provide awards to projects for conservation in the region. It is funded from the General Fund. 

Youth and Community Fund: This fund was established to administer funds donated specifically for youth and community projects. 

Little Bustard Azerbaijan Project Fund: This fund was set up to raise funds for a major project studying Little Bustards in Azerbaijan. It had contributions from the Rufford Foundation, British Birds and Birding Ecotours. 

The Oman Fund: A fund set up to administer the remaining funds of the Oman Ornithological Society at their closure in 2017. The condition was that the money should be spent on projects in the country, a condition fulfilled in 2024. 

Birdlife Finland/OSME Fund: A fund set up after a generous donation from BirdLife Finland to tackle Illegal Bird killing in Lebanon. Money also came from the OSME Conservation Funds and many small donors. 

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## **Ornithological Society of the Middle East, The Caucasus and Central Asia** 

## **4. Prepayment** 


**----- Start of picture text -----**<br>
£<br>Insurance 37<br>Website 192<br>229<br>**----- End of picture text -----**<br>


## **5. Creditors** 


**----- Start of picture text -----**<br>
£<br>Independent examination fee 1140<br>1140<br>**----- End of picture text -----**<br>


## **6. Trustees’ remuneration** 

Trustees received no expenses, remuneration or benefits in this period. 

## **7. Related party transactions** 

- There were no related party transactions in this period. 

## **8. Glossary of terms** 

**Creditors:** These are amounts owed by the charity, but not paid during the accounting period. 

**Prepayments:** These are services that the charity has paid for in advance, but not used during the accounting period. 

**Restricted funds:** These are funds given to the charity, subject to specific restrictions set by the donor, but still within the general objects of the charity. 

20