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2024-12-31-accounts

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

Society ('the charity' or ‘the Society’) for the year ended 31 December 2024. The trustees confirm that the annual report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity's governing document and the provisions of accounJng and ReporJng by ChariJes: Statement of Recommended PracJce applicable to chariJes preparing their accounts in accordance with the Financial ReporJng Standard applicable in the UK and Republic of Ireland (FRS 102) (effecJve 1 January 2019) ("SORP (FRS 102)").

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document and consJtutes an unincorporated charity.

Risk management

The trustees have a duty to idenJfy and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The trustees regularly review the major risks to which the Society is exposed and have established systems and procedures to miJgate those risks.

OBJECTIVES AND ACTIVITIES

ObjecDves and aims

history, culture and other recognised academic subjects of Great Britain and Sweden.

ACHIEVEMENTS AND PERFORMANCE

Charitable and fundraising acDviDes

The society sponsored two arJsts on an art exchange between the Royal College of Art in London and Kons^ack in Sweden. They were Damaris Athene, who travelled from London to Konstfack, and ceramicist Pia Amsell, who travelled from Sweden to the Royal College of Art in London. They both received £5,000 each to help them with their studies. Swedish actor Filip Fransson received £1,000 to help him with his two-year MFA course at the East 15 AcJng School at the University of Essex. Music scholar Ami-Louise Johnsson was supported for a fich and final year for her Guildhall ArJst Masters (Performance), Advanced Instrumental Studies course. Violinist Amalia Young and pianist Jay Keys received £500 towards their travel to the Hjorted Music FesJval in Sweden. Talented young Swedish violinist Fabienne Glaser received the Baroness Maddock Scholarship of £5,000 to help with her studies at the Purcell School for Young Musicians. Diana Orving, a Stockholm-based arJst working with texJle sculptures and painJng, was sponsored to travel to the exhibiJon Slipping the Veil in London to exhibit a large-scale installaJon.

In January, a trip to the Royal Opera House was arranged to attend a rehearsal of Elektra, featuring a performance by Swedish soprano Nina Stemme. Anglo-Swedish Council member ChrisJna Cadogan gave a talk hosted by Jan Ankarcrona at the Axel Johnson FoundaJon in St James', London, about the sJrrings of arJsJc modernism in the Nordic world.

The writer, researcher, and criJc Fredrik Gustafsson gave a very insigh^ul online talk on the two greats of Swedish cinema: Hasse Ekman and Ingmar Bergman. Although Bergman is the best-known of the two, Gustafsson talked about the importance of Hasse Ekman and the collaboraJon and compeJJon between the two men. On Walpurgis night, the society celebrated the arrival of spring at the annual Valborg dinner held at the Travellers Club in Mayfair. Colonel Per Appelkvist spoke about Sweden's NATO membership at the Swedish Embassy to a packed audience. Colonel Per Appelkvist is the Swedish Military Aiaché to the UK and the Republic of Ireland. The talk was Jtled "From Nonaligned to NATO". The event was held in conjuncJon with the Society of Swedish Engineers in the United Kingdom. All four Nordic SocieJes in England - the Anglo-Swedish Society, the Anglo-Danish Society, the Anglo-Finnish Society and the Anglo-Norse Society joined together for a Midsummer Lunch at Lincoln's Inn. Members of the society had a very memorable visit to the Goodworth Cla^ord Vineyard owned by member Cecilia Haszlakiewicz and her husband Mark. The Society was delighted to sponsor two special Nordic art history roundtable talks during London Art Week. Former Master of the Armouries, Guy Wilson, and leading expert on early arJllery, Kay Smith, gave a fascinaJng and informaJve talk in the Library of the Swedish Church about the Gribshunden, the flagship of King John of Denmark, which sank in 1495. The Punsch Ball took place in the splendid surroundings of the Lansdowne Club in Mayfair. Over 170 guests enjoyed a champagne recepJon followed by a threecourse dinner in the beauJful Robert Adam-designed ballroom.

FINANCIAL REVIEW

Financial posiDon

Sheet, along with the related notes, which have been prepared in accordance with the statutory requirements of the Charities Act 2011 and the SORP (FRS 102).

Reserves policy

The Trustees consider that the most appropriate level of free reserves is a sum equivalent to twelve months of the Society’s running costs, which is calculated as total bank and payment charges, secretarial and website domain costs, as well as prinJng and staJonery costs for the year.

At 31 December 2024, the Society had unrestricted reserves of £75,080 (2023: £78,287). Of this, £25,296 (2023: £24,654) is held in investments to provide income, leaving free reserves of £49,784 (2023: £53,633). In addiJon, restricted reserves of £37,366 (2023: £35,353) are held, taking total reserves to £112,446 (2023: £113,639). The year-on-year stable level of reserves provides confidence that the Society will conJnue to be able to cover operaJonal costs and award scholarships as promised.

Principal funding sources

The principal funding sources of the Society;

Going concern

trustees, there are no material uncertainJes about the charity's ability to conJnue.

Approved by the trustees on [date] and signed on their behalf by:

……………………………………..

Alexander Maimaeus Chairman

29 April 2025

ANGLO-SWEDISH SOCIETY

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2024

Incoming resources
Notes
Incoming resources from generated funds
2
Voluntary income
2a
Activities for generating funds
2b
Investment income
2c
Total incoming resources
Resources expended
Cost of generating funds:
Cost of generating funds and voluntary income
3
Charitable activities
4
Governance costs
5
Total resources expended
Net incoming expenses before other recognised gains
Gains / (Losses) on investment assets
6
Net movement in funds
Fund balances brought forward
Fund balances carried forward
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds 2024
funds 2024
2024
funds 2023
funds 2023
2023
£
£
£
£
£
£
7,046
18,107
25,153
7,780
18,353
26,133
36,838
-
36,838
23,475
-
23,475
1,894
-
1,894
1,723
-
1,723
45,778
18,107
63,884
32,978
18,353
51,331
44,687
-
44,687
33,444
-
33,444
-
16,093
16,093
736
12,693
13,429
4,939
-
4,939
4,697
-
4,697
49,626
16,093
65,718
38,877
12,693
51,570
(3,848)
2,014
(1,834)
(5,899)
5,660
(239)
642
-
642
(593)
-
(593)
(3,206)
2,014
(1,192)
(6,492)
5,660
(832)
78,286
35,352
113,638
84,778
29,693
114,471
75,080
37,366
112,446
78,286
35,353
113,639

The notes on pages 3 to 8 form part of these accounts

ANGLO-SWEDISH SOCIETY

BALANCE SHEET

FOR THE YEAR ENDED 31 DECEMBER 2024

Notes
Fixed assets
Investments
6
Current assets
Balance at bank and accounts
Debtors, receivable within one year
7
Liabilities - amounts falling due within one year
7
Net current assets
Net assets
8
Funds
Unrestricted
8
Restricted
Scholarships & Awards Fund
8
2024 2024 £
£
24,654
74,825
14,480
89,305
320
88,985
113,639
78,287
35,353
113,639
2023
£
£
24,654
74,825
14,480
89,305
320
88,985
113,639
78,287
35,353
113,639
2023
£ £
25,296
87,171
-
87,171
320
20
87,151
112,447 113,639
78,287
35,353
75,080
37,366
112,446 113,639

For the financial year ending 31 December 2023 the Charity was entitled to exemption from audit under section 144 of the Charities Act 2011 relating to small charities.

Chairman: Alexander Malmaeus

Hon Treasurer: Linnea Kallman

The notes on pages 3 to 8 form part of these accounts

ANGLO-SWEDISH SOCIETY

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year.

(a) Basis of accounting

The financial statements have been prepared under the historical cost convention 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), the Charities Act 2011 and applicable regulations.

Anglo-Swedish Society meets the definition of a public benefit entity under FRS 102.

The financial statements are drawn up on the going concern basis which assumes the Charity will continue in operational existence for the foreseeable future. The Trustees consider the current and forecast cash resources to be sufficient to cover the working capital requirements of the charity for at least 12 months.

The Trustees are of an opinion that at the time of approval of these financial statements there were no indications suggesting that the charity would not be able to continue as a going concern in the foreseeable future.

The funds held by the charity fall into the following categories:

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds can only be used for particular restricted purposes within the objectives of the charity. Restrictions arise when specified by a donor or when funds are raised for particular restricted purposes.

The Trustees consider that the most appropriate level of free reserves is a sum equivalent to twelve months of the Charity’s running costs

(c) Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary income is received by way of grants, donations, subscriptions, sponsorship and gifts and is included in full in the Statement of Financial Activities ("SoFA") when received. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Income from investments is included in the SoFA on the accruals basis. Tax recoverable on such income is recognised in the same accounting year.

Incoming resources from charitable activities are accounted for in the period in which the performance takes place.

Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts

ANGLO-SWEDISH SOCIETY

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

(d) Subscriptions

Subscriptions for individuals are included in the income and expenditure account on the accruals basis.

Corporate subscriptions are included in the accounts on an accruals basis.

(e) Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT and is reported as part of the expenditure to which it relates.

Costs of generating funds comprise the costs associated with attracting voluntary income.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include any independent examination fees and costs linked to the strategic management of the charity.

All costs are allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource.

(f) Investments

Investments are stated at market value. Gains or losses on revaluation are included in the SoFA.

ANGLO-SWEDISH SOCIETY

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2
Incoming resources
(a)
Voluntary income
Subscriptions
Individuals
Corporate members
Other members
Friends of the arts
Patrons of the arts
(b)
Activities for generating funds
Punsch ball income
Buckingham Palace reception income
Function income
(c)
Investment Income
Dividends and interest
Total incoming resources
(d)
Membership
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds 2024
funds 2024
2024
funds 2023
funds 2023
2023
£
£
£
£
£
£
6,846
-
6,846
6,580
-
6,580
200
-
200
1,200
-
1,200
-
11,447
11,447
-
13,663
13,663
-
1,560
1,560
-
1,690
1,690
-
5,100
5,100
-
3,000
3,000
7,046
18,107
25,153
7,780
18,353
26,133
26,263
-
26,263
14,520
-
14,520
10,575
-
10,575
8,955
-
8,955
36,838
-
36,838
23,475
-
23,475
1,894

-
1,894
1,723
-
1,723
1,894
-
1,894
1,723
-
1,723
45,778
18,107
63,885
32,978
18,353
51,331

At the end of 2024, there were a total of 345 members (2023: 275). Of these, 4 was a corporate member (2023:1), 78 were family members (2023: 61), 73 were life members (2023: 73), 98 were individual members (2023: 73), 16 were 25-and-under members (2023: 8), 49 were 65-and-over members (2023: 43) and 13 were overseas members (2023: 11), 3 honorary life members, and 2 annual-free members.

Life membership was closed to new members from 1995, but was re-introduced at the 2018 AGM, at 15 times annual individual membership, which means £600 with a 50% discount for the over-65s, at current levels.

The annual subscription is payable in advance on January 1st each year. Where appropriate, tax is reclaimed under Gift Aid on subscriptions.

Subscriptions are currently as follows: (i) for persons that are Members, £40 a year (2008: £20)

An overseas subscription rate was introduced at the 2013 AGM: (iv) for persons that are resident overseas, £20 a year (2013: £40) A 25-and-under subscription rate was introduced at the 2018 AGM: (iv) for persons that are 25 years or younger, £10 a year (2017: £40)

16 members payed pre-2009 membership fees (2018: 16) and the Society is pursuing members to review their standing orders to ensure they are paying the correct amount.

Persons joining after 1 October need pay one-half of the appropriate subscription for that year

(e ) Charitable Status The entity is a registered charity (no. 289688) and accordingly, no liability to taxation arises on the year to the extent that income and gains are applied to the charity's charitable objects.

ANGLO-SWEDISH SOCIETY

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

3
Costs of generating funds and voluntary inco
Function expenses
4
Charitable activities
Grants and awards
Printing, stationery and postage
Website domain costs
Website upgrade costs
5
Governance costs
Secretary's salary and graphical work
Bank and payment charges
Total resources expended
me
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds 2024
funds 2024
2024
funds 2023
funds 2023
2023
£
£
£
£
£
£
44,687
-
44,687
33,444
-
33,444
44,687
-
44,687
33,444
-
33,444
-
16,093
16,093
-
12,693
12,693
-
-
-
360
-
360
-
-
-
376
-
376
-
-
-
-
-
-
-
16,093
16,093
736
12,693
13,429
3,533
-
3,533
3,570
-
3,570
1,406
-
1,406
1,127
-
1,127
4,939
-
4,939
4,697
-
4,697
49,626
16,093
65,719
38,877
12,693
51,570

ANGLO-SWEDISH SOCIETY

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

6
Investment
M&G The Equities Investment Fund for Charities
Cost
£10,000
Income units
1,718
Market value at 1 January
(Loss) on revaluation at 31 December
Market value at 31 December
7
Debtors: receivable amounts due within one year
Committed payments to be received
7
Liabilities: amounts falling due within one year
Payments received in advance
2024
2023
24,654
25,247
642
(593)
25,296
24,654
2024
2023
£
£
-
14,480
-
14,480
2024
2023
£
£
20
320
20
320

8 Funds

Unrestricted Funds
Restricted Funds
Scholarships & Awards Fund
Unrestricted Funds
Restricted Funds
Scholarships & Awards Fund
As at
Incoming
Resources
Unrealised
As at
01.01.24
resources
expended
invest. gain
31.12.24
£
£
£
£
£
78,287
45,778
(49,626)
642
75,080
35,353
18,107
(16,093)
-
37,367
113,639
63,885
(65,719)
642
112,447
As at
Incoming
Resources
Unrealised
As at
01.01.23
resources
expended
invest. loss
31.12.23
£
£
£
£
£
84,778
32,978
(38,877)
(593)
78,286
29,693
18,353
(12,693)
-
35,353
114,471
51,331
(51,570)
(593)
113,639

The Scholarships & Awards Fund was established in 2002 to provide scholarships and academic support together with grants for similar purposes.

Unrestricted Funds

The Unrestricted Fund represents the free reserves of the Charity.

ANGLO-SWEDISH SOCIETY

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

8 Funds - continued

Grants and scholarships were paid out as follows during the year:
January 2024
The Swedish Church donation
February 2024
Guildhall School Trust Scholarship
March 2024
RCA scholar Spring 2024 (Róisín O'Connor)
March 2024
Konstfack 2023/24 (Johan Adam)
March 2024
Coscan donation
May 2024
Svanholm Singers
September 2024
Hjorted Art
October 2024
The Purcell School
£
60
5,000
2,250
2,250
33
1,000
500
5,000
16,093

9

Analysis of net assets by fund

Fixed assets
Current assets
Fixed assets
Current assets
Current liabilities
Unrestricted
Restricted
Total
funds
funds
2024
£
£
£
25,296
-
25,296
49,805
37,367
87,171
75,081
37,367
112,447
Unrestricted
Restricted
Total
funds
funds
2023
£
£
£
24,654
-
24,654
53,952
35,353
89,305
320
-
-
320
-
78,286
35,353
113,639

10 Trustees' and other remuneration

No members of the council nor any person connected with them has received or is due to receive any reimbursement of expenses or any remuneration for the year or all prioir years.

There were no fees or expenses paid for the year or all prior years with respect to the independent examination of the accounts.

11 Commitments

The Society has made no commitments for payments in 2024 as at 31 December 2023 not included in these accounts.