CHARfTh REGISTRATION NUMBER: 290786
British Cactus and Succulent Society
Unaudited Financial Statements
30 September 2024
LErr HULANC
NT
Chartered Certified Accountants
40 Kimbotton Road
Bedford
MK40 2NR

British Cactus and Succulent Society
Financial Statements
Year ended 30 September 2024
Page
Trustees, annL￿1 report
Independent examinerfs report to the trustees
statement of financial activities
Statement of financial position
Notes to the financial statemenls

British Cactus and Succulent Society
Trustees. Annual Report
Year ondod 30 September 2024
The trustees present their reF4Xt 8nd tho unaudrt•d financ4al statements ot the charity for the year
ended 30 September 2024.
R•f¢r•nc• and admlnistrntlve d•talls
Registered charity namo
British Cactus and Succulent Soc
Charity reglstratlon number
290786
Principal
Boot Farrn
watch￿ Lane
LrtY8 Kingshill
Gt Missenden
HP16 ODR
Th• tru8t•
R Chwthr
R James
Dr G Bulmer
E Maddoeks
P Doyle
P &'nt
E Bair
l D Armstr￿9
[R￿gn￿d 10 4oril 20241
(Rewgned 27 April 20241
{Appointed 27 Awll 20241
Indop¢nd?nt ?xamln•r
Mark Bottom* ACA
40 Kimbolton Road
Bedford
MK40 2NR
Struetum. gov•rnane• and management
The Society is an unincorporated assc¢otKJn gOVer￿d by a deed dated knuary 3rd 1985. as
amonded Aprll 11th 2015. The￿ are ￿ corpjrate I￿￿te@S.
The SoC￿ty Is managed by a Board of Twstees (BOT} ¢onsistsng of six ethted members, one member
nominated by the shows committee and nine member5 appointed by the trustees to cary the following
jobs:_ Traasurer, Membership Se¢￿tary, Journal Editor. Bradleya Editor, Journal Advertising Officer,
Journal Production Officer. Marketing Officei. Pu￿iCatIOnS Officer and Website and Forum
Administffttor.
The elected members are:_ Chairman. Viee-chairman, Secretary and memtrers without portfolio.
The BOT carries out ils work through a series of meetings held througW the year and by a sy51em of
electronic decision making via e-mail.
The management of Ihe swety is carried out on an entirety y￿untsry basis vAlh onty reasonatle
expenses being refunded.

British Cactus and Succulent Soclety
Trustees. Annual Reportfconlln&*d)
Year ended 30 Soptom￿r 2024
ObJoCtIv•s
The objectives of the society are to advance the educatson of the public by tre strjdy, cultuie and
propagation of cacti and other succulent pLqnts and to promote the conservats'on of such plants. In
furtherance of these general obJ"ecb¥es. but not furlher or otheMse, the sctiety may.'-
1. gather and d￿eminate partulars of culbvation and propagation.
2. hold meetings, shows, lectures. exhibrtvJns, visits to Col*ti￿$., exchange plants, seeds and sluty
rnalèrials., publish jtsjrnals, books. manuals and ¢)ther materBls'. and such other activitses as may
promote the objectives
3. raise funds and invite and reeeive eontributiofts any perscffi or rersons whatever by way of
sub$¢ription$, publication of b(xJks, manuals and other materials and otherwise, provided that the
society shall not undertake any pemianent trading activiti88 h raislng funds for its primary Gharitable
objectives.
Actlvltlos
The Society offers a programme of meetlngs, shows and events.
The BCSS nomalty holds a National Shtm a$ a ftagship event every four years. The Lgst N8tional
Show was in 2022 and the 2026 show is curffjnly being planned.
On August 1 Oth and 11th 2024, the hobj a plant fair. the first of its kind in our history, where
amateur 8nd professional growers were invrted to set up trade stands where they sold Cacti and
$ucculents to members and non members alike. Tv•D prominent $Feakers in the wodd of cacti and
su¢¢ulents presented lalks on varying aspects of the hobby. The event took plar* at Stoneleigh Park,
Warwickshire.
BCSS mnthly free online lalks Continue to attract a large wort￿de audien￿ and are open to
anyone Interested in our plants. In many cases these tslks on Zoom may be the onty Interactive means
of people linking in with the Society, owiro to factors such as., distance from a branch, age, illness, or
disabilty. The audience range5 from those y￿h lifelong expertise to those just starting out in the hobby
and the subjects are varied wth this in mind. The talks are plannwj and coordinated to eonsist of a
balance bets¥een cacti and succulents and range between..
Travelogues lo see plants in halmtat
Presentations on spec*s
Growing and propagation of plants, induding gr(Mng from seed
Pests and diseases
Conservation
'Ask the Experts, Igardener5' questbon ts'me style, a panel of experts)
The speakers are recruited ¢Jn a voluntary basis from a wde range of disciplines and Iccations,.
everyone from academics through to enthus￿$￿"¢ hobbw'sts. The aim is to find a balance of speakers
from the UK and a wide range of counln"es", for example. Gemany, Belgium, lialy, Chile, USA,
ALtslralia, and China etc
In many cases. speakers would not be able to v￿lt BCSS Branch
meetings or UK events. Most talks a￿ slKle$ the speaker talkiryj through them. bul we have
enjoyed live sessions from in the f￿ld and a INe feed from a memws greenhwse.
The BCSS talks achieve part of the educatsonal remrt of the sooety as they target anyone interested in
Cacti and Succulents irrespectNe of whether they are members of the BCSS or not. The feedback that
the team gets is also instrumental in providing inforynatK>ll and preferenc8s frfyr futurè talks. Ultimately
the aim of the meetings is to build an online community that albws gr8aler access to learning and lets
Fwple communicate and ieam atout shared inl8rests wh8rever they are in ts world.

British Cactus and Succulent Society
Trustees. Annual Report (eondnuod)
Year end￿ 30 Soptember 2024
Relationships with the Royal Bolanic Gardens and the Royal Hortultural Society (RHS) continue
to be strengthened and we are Working wth them to idenbfy research and conservatr'on projects where
we May assist financially or through the expertise of our membership. We are also offering some of
their students the opportunty to apply for travel bursaries to assist their studies.
The monthly Enews news*r is gr(m￿ng in content and readervthip, hawng proved vtsl for
communications during the parKlemic. The Society websrte is seen as an essents'al means of
communicatKJn and distributs.on of knothge in fvIU￿.
Demand continued for Society publicat￿5 desprte continuing moves in the academic publishing world
towards electronic publishing. It is re¢ognised that this wll become the vrdy forward in the future and
the Society is CU￿n11Y trying to address the requirements. Ccwefation with the acad8mic acce5S
organtsaI￿n JSTOR. and similar organisations, to make BRADLEYA availabl8 online are continuing.
Five applicat￿$ to the Conservation & Research commrttees were approved dunng the year lotalling
£12,776.
Achl•vom•nt• and p•rform•nc•
At September 30th the society had 2.912 memt*fs lan increase ot 198 over 20231 of whom 311 (11%)
were based overseas la deuease of S against 2023).
Contsct continues to be mainlained similar %￿let￿S in many countries, most nolabty the USA,
and South Africa. Thè Sockgty Joumal {CaclusWorld) was putyished to memt)ers in December, March,
June and September. The more technical year book 8RADLEY& for the 2024 editK)n was published In
May.
Flnanclal r•vlew
The year lo 30th September saw the S(xiety make a deficit on ordinary actNities of t13.489 which
induded conservats'on and research grants made of £12.776. Revalualion of investments Shows
surplus of £31,938 giving an overall surplus of £18.449 lor the year. Total financial assets al the year-
end amounted to £478.908 of which £11,446 represented restncted fijnds primarily for conservation
and research projects. The aim outsije these reS￿ted funds is to hold th8 equivalent of tsvo years
expenditure as a reserve. No fvnds are held on behalf of others.
The trustees, annual report was approved on 8 February 2025 and slgned on behalf of the t￿rd of
trustees by..
R Chanller
Trustee
R James
Trusts?

British Cactus and Succulent Society
Independent Examinorfs Report to the Trustees of British Cactus and
Succulent Society
Year ended 30 Septombor 2024
I report to the trustees on my examination of the financial statements of British caC￿S and Succulent
Society Ilhe charity) for the year ended 30 Septemt*r 2024.
Re¥pon$lblllt105 and bas1¥ of ryrt
As the truslees of the charity you are responsible for the preparation of the financial Statements in
8ccordan¢e with the requirements of the Charilies Act 2011 (Ihe Attl.
I report in respect of my examinabon of the chanty's ffinanc￿l statements earried out under sectson 145
of the 2011 Act and in carying out my examination I have followed all the applicable Direc*'ons given
by the Charity Commission under section 145151{bl of Ihe Act.
Indep•nd•nt •xamlnef• •tatsm•nt
I have completed my examinalton. I confimi that no material matters have Come to my attents'on In
connection with the exaMinat￿)n giving me cause to believe that in any matenal ￿Spect..
a￿OUntIng recwd¥ were not kept in reSp￿t of the thanty as roquired by section 130 of the
Act.. or
tr* financlal statements do not accord wrth those records; or
the financial statements do not compPy with the appluble requirements conc&ming the fomi
and content of accounts set out in the Chanbes (Accounts and Reports) Regulations 2008
olher than any requ1￿Ment that the accounts gwe a 'true and fairf vthv wh￿h is not a matter
considered as part of an independent examinatwi.
I have no con¢em$ and have come xross no other matters n conr￿￿.￿ with the examination to
which attent
shouhJ be drawn in this report in order to enab￿ a proper understanding of th&
accounts to
reached.
Mark
Ind
ey ACA
dent Examiner
Kirnbolton Road
ford
MK4

British Cactus and Succulent Society
ststomont of Financial Activities
Year ended 30 September 2024
2024
Reslrthd
funds Total funda Total funds
2023
Unrestricted
funds
Income and endowments
Donations and legaues
Other trading actNrties
Investment ir￿orne
5.255
109.1)54
12,401
126.710
1.498
6,753
109,054
12,985
6,699
109,584
11,614
Total Incom•
2.082
128,792
127,897
Expendlture
Expenditure on raising funds".
Costs of raising donations and Iwes
Costs of othef trading activities
Expendlture on charital￿e acb"vilies
Total •xp•ndltur•
12.776
12,776
106,471
23,034
8,000
88,138
23,113
106,471
23,034
129,505
12,776
142,281
119,251
Net gains on Investments
30.502
1,436
31,938
4.365
Nat Income and nel movement In funds
27.707
(9,258)
18.449
13.011
Roconclllatlon of fundg
Total fund5 brought fonNard
Totsl funds earrl•d forwa
439,753
467.460
20,704
11,446
460.457
447.446
478,906
460,457
The statement of financial activits.es ir￿l￿deS all gains ￿d7055es rocognisad in the year.
l income and expendilure defNe from continuing aGtivth'e$.
Th• notu w pag•$ 7 to 14 forni part of these financial statements.

Brltish Cactus and Succulent Society
Statement of Financial Position
30 September 2024
2024
2023
Fixed asstts
Investments
12
362,445
330.507
Curront as¥ets
Stocks
Debtors
Cash at bank and in hand
13
14
45,716
49,618
2,294
8,935
85,517
76,477
133.527 1 135,030
17,066
5,080
116,481
129,950
Creditorn.. amoun1• falllng du• wlthln one year
Net ¢urrnnt ass•ts
15
Total a88•ts le•• curr•nt liabilrtio•
478,906
478.91k8
460,457
Not a88èts
4eo.457
Funds of th8 charlty
Reslricled fijnds
Unrestricted funds
11.446
467,460
478.906
20,704
439,753
Total charlty fund•
16
460,457
These financial ststements were approved by the board of trustees and 8uthorised for Issue on 8
February 2025. and arè soned on behalf of the tM)ard ty.
R Chantkr
Trustee
R James
Trustee
T￿ note¥ on p•y$ 7 to 14 fr*rni part of these financial statements.

British Cactus and Succulent Society
Notss to the Financial Statements
Year ended 30 September 2024
Gon•rnl Inlomiatlon
The charty ts a publ￿ benefft entity and a registered chanty in England and Wales and is
unincorporated. The add￿$$ of the principal Offi￿ is Suffolk House. 2 Oak Hill, Washingborough,
LN4 18A, Llncs.
Stat•ment of compllonc•
These financial statements have been prepared in compliance FRS 102. 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Stslement of
Recommended Practice applicable to charitEs preparing their account¥ in a¢wd8nce with the
Financial Rewrting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Chanties
SORP {FRS 10211 and the charIt￿Act20ll.
A¢¢ountlng pollclo•
8a818 of prnparnllon
The financial statements have been prepar&J on the histovieal cost basis, as m¢)difled by the
revaluatr'on of certain financ￿4 assets and liabilrtiès and investment prop8rties maasured al fail
value through income or expenditure.
The flnanclal statements are prepared In stsrtlng, vthich is the functional currency of the entity.
Golng eon¢•m
There are no material Uncertaint￿ about the charitys alm'lty to conb'nue.
Dl•elo•uM •x•mptlon•
The enw satisfies the criteria of being a qualifying entity as defined in FRS 102. Its finan¢i81
statements are consolKlaled into the financial statements of {enter name of group financial
statements) whictt can be oblained from {enter detail). As such. advantage has been taken of the
lollowing dixlosure exempts.ons available under paragraph 1.12 of FRS 102..
la) No cash flow statement has been presented for the c£)mpany.
Ib) Disclosures in respect of financ￿1 instruments have nol been presented.
Judgements and koy sourcm ol ••tlrnallon unc•rtalnty
The p￿parat￿n of the financial slalements requires rnan￿ernent lo make judgements,
estimates and assumptrons that affect the amounts reported. These estimates and jucjgements
are continually reviewed and are based on experience and other factors, including expectatsons of
future events that are believed lo be reasonable under the circumstsnces.
Fund accountlng
Unrestricted fund$ arn available for use at the discretion of the trustees to further any of the
harity'5 purposes.
Designated lunds are unrestricted funds ewmarked by Ihe trustees for particular future project or
commitment.
Restricted funds are subjected to restrith"tsn$ cjn thèir èxpenditure declared by the donor or
through the terms of an appeal, and fall into one of su&cl8sses". restricted income funds or
endowment fvnds.

British Cactus and Succulent Society
Notes to the Financial Statements (coftrfnthid)
Year ended 30 September 2024
Accounting policies (¢on*nwd)
In¢omlng rosources
All incoming resources are induded in the stalement of financial actNities when entitlement has
passed lo the charity.. it is probable that the econ¢)mic tenefits associated with the transaction will
flow to th8 charity and the amount can be reliaw measured. The followng specific policies are
applied to part￿ular Categor￿ of incorn8'.
incofne from donats.ons or grants is recognised when there is evidence of entitlement lo the
gift. rec81Pt is Pr￿able and ts amount can be measured reliably.
legacy In￿Me is recognised when receipt is prabable and entitlement is establish
income frcm donated goods is measured at the fair valuè of the goods unless this is
impractical lo measure rella￿y. in which case the valu& is derNed from the cost to the donor
or the estimated resale value. Donaled facilitEs and services are recognised in the accounts
when received if the value can be relrabty measured. No amounts are included for the
contrifjutyon of general volunleers.
income from contracts for the supply of services is recognised with the d81ivery of th8
conlracled service. This is GlaSSif￿ as unrestricted fiJnds unK8ss there is a contractual
requiremenl for il lo be spent on a paiticular purpose and returned if unspent. in which case
rt may be regarded as restricted.
Re•ourG8s exp8nd•d
Expendrture is recognised on an ￿CnjaIS basis as a l$a￿'11ty is incu￿ed. Expendllure include5 any
VAT which cannot be fulty recovered. and is dassified urKler headings of the ststemenl of
frnancial a¢tivili¢s to wh￿h il rdates..
expenditure on rai$irKJ fiJThJs indud8s the costs of all fundraising actNitles. events. non-
charitable trading xlivitses. and Ihe sale of (knated goods.
exp8nditur• on charitable actNth'es includes all costs incurred by a charty in undertaking
a¢tiviti&s that furthèr its charitable aims the benefit of rts beneficiaries, including those
support costs and costs r•Lgb"ng to the govemance of the charity apportioned lo charbtable
activities.
other èxpenditure includes all exw)ditiJrè that i8 n@rth8r related io raising funds for the
charity nor part of its expenditure on charitable activrties.
All costs are allccated to expendrture cate￿.eS reflecling the of Ihe re¥our¢e. DI￿¢t ¢￿ts
attributable to a single activity are alkxated directty to trat ￿tiVIty. Shared cos15 are appvts'oned
behveen the activities they contribute lo on a rea￿atsIe, juslifiable and Gon5iStent ba515.
Inv•stm•nts
Unlisted equty investments are inf(ialty recorded al cos( and subsequently measured al fair
Value. If fair value cannot be reliabty measured, assets are measured at cost less impaimient.
Listsé investments are measured at fair value with changes in fair value being reo)gnised in
income or expenditu￿.

British Cactus and Succulent Society
Notss to the Financlal Statements (c
Year ended 30 S•pteM￿r 2024
A¢¢ountlng poll¢lo• {¢onthu•dJ
Investments In a88oclales
Investments in associates accounted for in ￿ance wth the ¢￿t Thxlèl are recorded at cost
less any accumulated impaimient losses.
Investments in associates accounted ft>r in ￿rdance with the fair value mcNJel are initially
recorded at the transaction p￿e. Al each reporting date, the investments are measured at fair
value, wrth changes in fair value taken through income or expenditure. Where il is impracticable
to measure fair value reliabty the cost model will te adopbj.
Dividends and other distributions receNed from the invesknenl a￿ fecognised ag income without
regard lo whether the distn'bulions are from accumulated profts of the associate arising before or
after the date of ¥¢quisilion.
Invmtsnonts In lolnt ventur••
Inveslmonls in jointty controlle(l entities axounted for in accordance wth the ￿$t model aro
recordod al cost less any a¢¢umulated impairment ￿$88$.
Investments in jointty controlled entibes accounted lor in a¢xordance wth the fair value model are
inlts'alty recorded al the Iransaclion prtt. At each reporting date, thè investments a￿ measured at
fair value, with changes in fwr value taken through income or expenditure. Where it is
impracticab￿ to measure fair value reliabfy the cost mtyjel 4MII be adopted.
Dividends and other disin'bulions receNed from the ￿¥8Stment are recognised a$ income without
regard to whether the dislributs'ons are from a(%umulatsd proffts of the jolnt venture arising before
or after the dale of acquisitson.
Imp•lrnwnt of Ilxed au•ts
A review for indicators of impaimenl is carried out al each reporting dale, wrf(h the fecoverable
amounl being eslimaled where such indie4th exist. Where the carrying value exceeds th6
recoverable amount, th8 asset is impairéd accordingly. Prior impaiments are also reviewed for
possible reversal at each reFLwiing date
For the purposes of impairment testing, when rt is Dot possible to estimate the recoverable
amount of an individual asset. an estsmate ￿ made of the re￿Verable amount of the ca$h-
generating unrt to which the asset belongs. The cash-geneTabng unit is the smallesl identifiable
group of assets that includes the asset and generates cash inllNs ihal largety independent of the
cash inflows from other assets or groups of assets.
For impairment lestin9 of goothyill. the good￿1 acquired in a business combination is, from the
acquisition date, allocated tr) each of ts Cash￿enerating units that are expected to benefit from
the synergies of the combinatr'on. irrespefft of whether other assets or liabilities of the charity
are assigned to those units.
Stock8
stocks are measured al the lower of Cost and estsmated selling price ￿s5 costs to complete and
sell. Cost includes ￿1 costs of purchase, costs of conversion and other costs incurred in bringing
the stock to its present loCat￿n arKI condikn'on.

British Cactus and Succulent Society
Notes to the Financial Statements
Yoar •nd•d 30 September 2024
Ac¢ountlng pollcie8 {cwthu•dJ
Flnanclal Instruments
A finarscial asset or a financBI liability is recognised onty when the charity becomes a party to the
contractual provisions of the instrumenL
8a$ic financial instruments are inrtially recognised at the amount receivable or payable i￿luding
any related transaction costs.
Current assets and Current liabilities are subsequently measured at Ihe cash Of other
consideration expecled to be paid or received and not discounted.
Debt instruments are subsequenty measured at amortised cost
w￿re investments in shares are publidy traded or their fair value can othemse be measured
reliably, the investment 15 Subsequently measured at fair value wlh changes in fair value
fecognised in income and expenditure. All other such inve$tm8nts are subsequenuy measured al
cost less impairment.
(Xhor finanual instruments. including denvakn'ves. are Inlfjalty recc4Jnised at fair valu8, unless
payment for an asset is deferred beyond no￿al business tems or financed al a rate of interest
that is not a market rate, in which case the asset is rneasured at the present value of the future
payments discounted al a market rate of interest for a similar debt instrument.
Other financial instruments a￿ subsequenty measured at fair valu8, With any changes
recognised in the statement of fir￿n¢la1 activths, with the excepts'on of hedging instruments in
d8signated hedging rdatK•nship.
Financial assets that are Measu￿ at ￿st or amortised cost are reviewed for objects've evidonce
of impairment al the end of eath repfytjng date If there is obiecknve evidence of impairment, an
impaimient loss is recognised under the approprbate he•Jing in the statement of financial
acllvlties in which the initial gain was recogntsed.
For all equity instruments regardles5 of significance, and other financial assets that are
individually significant, these are assessed indNHJually for impaimient. (Wler financial assets are
éither assessed individually or grouped on the basis of similar credit risk characleri$tics.
Any reversals of impaiment are reccgnised Immed￿tety, to the extent that the reversal does not
result in a carrying amount of the financKI asset that exceeds what the carrying amount would
have ￿en had the impairment not prevM)usty been recognised.
Donatlon8 and l•gaelo8
Unrestriclad
Funds
R8strict6d Tolal Funds
Funds
2024
Donatlons
Donatyons and bequests
Gift aid recovered
1,203
295
1,203
5,550
6,753
5,255
5.255
1,498
-10-

British Cactus and Succulent Society
Notes lo the Financial Statements (contsnu•dJ
Year ended 30 September 2024
Oonatlons and l•gacl•s {continu•dJ
Unrestrthd Resth'cted Total Funds
Funds
Funds
2023
Donatlons
Donations and bequests
Grft aid recovered
2,733
683
2.733
3,966
6,699
3.283
3,283
3,416
other tradlng actlvlths
Unrestrict&J
Funds
Restn'cted Tot•1 Funds
Funds
2024
Subscriptions
Conventions and shows
Bcoks, publicatior)s and seed saks
vertising and miscellaneous
52.705
7.754
48.355
240
52.705
7,754
48.355
240
109,054
109,054
Unrestricted Restn¢ted Totsl Funds
Funtys
Funds
2023
Subscriptions
Conventions and shows
Books, publications and seed sa
Advertising and miscellaneotss
50.052
2,925
54.862
651
50,052
2,925
55,958
651
1,094
lo8,4S￿l
1,094
109,584
Invo8tm•nt Incom•
Unrestn'cted
Funds
Restricted Totsl Funds
Funds
2024
Bank interesl receivable
12.401
12.985
UnwtriGted
Funds
Restsicted Total Funds
Funds
2023
Bank interest r￿e1Vable
10.998
616
11,614
Co8ts5 of other trading activilie8
Unrestr￿ted Total Fund8 Unreslricled Total Funds
Funds
2024
Funds
2023
Costs of other trading ￿l￿t
lQ6,471
106,471
88.138
88,138
11

Brltlsh Cactus and Succulent Society
Notss to the Financial Statsments {conllnwdJ
Year ended 30 September 2024
Expendftur• on charltabl• acllvltles by fund typ•
Unrestrtted Total Fund8 Unrestricled Tolal Funds
Funds
2024
Funds
2023
Support eosts
23.034
23,034
23,113
23,113
Nét gains on invo8tm0nts
Unrestricted
Funds
Restncted Total Fund8
Funds
2024
Gainslllossesl on ltsted investments
30,502
1,436
31,938
Unrestrlcted
Funds
Restricted Tolal Funds
Funds
2023
G8inslllossesl on listed investments
4,365
4.365
10. Indep•nd•nl •xamlnallon f•6•
2023
Fè8s payablè to thè indapèndent examiner for.
Indep8rKlent examinats'on of the financial statements
1.150
1,200
11. TN8t•• r•mun•rntlon and •xp•n
No remunerats.on or other benefts from empbyment wlh the charity or a ￿lated entity were
received by the trustees. bul expense5 we@ wmbursecl lotalling £544 12023 £1,350), £31
related to postage and £513 VAS in reLqb'on to other expenses.
12. Inveslfflenl•
Lislod
Invostrnents
Co•t or valuatlon
At 1 O¢tot*r 2023
Addrtions
Fair value movements
330,507
31,938
362,44S
At 30 Soplomb•r 2024
Impairment
At 1 Octob•f 2023 •nd 30 S•pt•mb•r 2024
Carrying arnount
At 30 S•pl•mb•r 2024
At 30 September 2023
362,445
330,507
All IrNeslments Sho￿ ab)ve are l￿d al valuats￿.
-12-

British Cactus and Succulent Society
Notes to the Financial Statements I¢MiinwdJ
Year ended 30 September 2024
12. Investments (¢M#nwd)
Flnanclal assets held at falr value
The fair value of investrr£nts ts their marf(el value as at the year end.
13. Stocks
2024
2023
Raw materials and consumables
45.716
49.618
14. Dobtor8
2024
2023
Pfepayments and a￿lU•j income
Olher debtors
2.294
6.343
2.592
2,294
8,935
15. Credltoré: wnounts falllng du• wlthln on• y•ar
2024
2023
Trade ¢￿￿1t￿$
Accruals and deferred income
Social security and other taxe5
13,619
1,300
2,147
17,06S
3.780
1.300
5,080
16. An•ly•h of¢h•rltsblo lund•
Unre•trl¢t•d funds
At
1 Octobef 202
At
Gains and 30 S•piomtse
losses
T 2024
Income Expendrture
General funds
439.753
126,710
{129,5051
30.502
467.460
At
1 OCto￿r 202
Al
Gains and30 Séptemb8r
losses
2023
Ing)me Expendrtu
General fvnds
423,868
122,771
(111,2511
4,365
439.753
-13-

Brltlsh Cactus and Succulent Society
Nots$ to th• Financial Statements (Cr￿lIn￿d)
Year ended 30 September 2024
16. Analy$i$ of charltlblo funds
Restricted lunds
Al
Gains and 30 Septembfr
losses
r 2024
1 Cktober 202
Inccrfne Expend((ure
Reslncted Fund
20,704
2.082
112,776)
1.436
11.446
At
1 October 202
At
Gains and30 September
losses
2023
Income Expendrture
Restncted Fund
23,578
5.126
{8,Q)01
20,704
17. Analyal8 of nét asséts b•tw•8n funds
Unrestricted
Fund8
Restrfcled Total Fund•
Fund$
2024
Investments
Current assets
Cr&Jitor$ less than 1 year
N•1 a880ts
362,445
122,081
{17 C661
467,460
362,445
133.527
117,lJ56)
478,906
11.446
11,446
Unrnslricted
Funds
Restricted Total Funds
Funds
2023
Investments
Current asse15
Credrtors less than 1 year
Net
330,507
114,326
(5.080)
439.753
330,507
135,030
{5,080
460,457
20,704
20.704
-14-