Charty registration number.. 293039 The British Origami Society Annual Report and Financial Statements fly the Year Ertded 31 Dec&nber 2024
The British Origami Society Contsnts Icontinued) Reference and Administrative DetsiLs Trustees Report 2to12 ststement of Trustees, ReskKinsiknlbts"es 13 Independent Examinerfs Re)rt 14 statement of Financial N£t1tIeS 15 Balance Sheet Notes to the Financial Ststements 17to29
The Britlsh Origami Society Reference and Administrative Details Chairnian jjam Woodhouse. Libranan Tru8tee8 Russell Wo&Y, Chair stephan Mwre. General seLretary Adam WocKlhouse. "braTin David Raynor. Treasurer Stephen Hill, hlagazine Editor Paul Hans. PublKions Olfhr Nick Grirfrths. General Offic*r Mick GLry. Copyynght Aifvhsor Bridle Begbie, General offEcer James Simon, elected President Hugh McElveen. General Officer Brendan Plumb. Publr ReLations & Mtheting Officer Zulay Sayalero. General ofFtsr Page 1
The British Origami Society Trustees Report Reference and Admlnlstratlve Detalls Nomialty, persons appointed to a F*Jsthon at the AGM serve in their new roles fr( 1st January of the following year, though in some cases they can tske over immediately, and are wekome to attend Coijncil Meetings before taking over in an offickgl capac"ty. The WI Pre5Klents during 2024 I.. Mick Guy Dave Venab Ray Bolt Dave Brill Penny Groom {Res•3ned 05108r2024} At the 2021 AGM it was confimied that e PresKlents are not autrmali¢alty Trustees of the Society, unless they hold another official role within the Swety. They are honorary ro onty. bul they may provide advi and consultaknn to the Soc• as they wish. Princlpal Office 25 Lynwood Avenue SIoLFgh Berkshire SL3 7W Charity Reglstrallon Number 293039 Bankgrs Bardays Bank plc Leieester LE87 2BB Indop8ndent Examinern ilsted Langdon LLP Freshford House Redclrffe Way Bristol BS1 6NL Page 2
The British Origami Society Trustees Report (continued) The Tnjstees present the annual rew)rt logether with the financial statements of the charity for the year ended 31 December 2024. ObJfjctives and a¢tiviti Objects and aims The obieclNes of the &iety are: to pr(¥mole and wuease public knowWge and awareness of origami, to encourage the prtti of origami in education and as therapy for the mentally and physi¢alty disabled and to wte. maintain and preserve an ongami archive. Public benefft The Trustees confim that they e complied with the requirements of section 4 of the Charities Act 2011 to have due regard lo the publÈc benefit guidance published ty the Charity Commission for En9land and Wales. Achievomgnts and p•rforniance Conventions and Mini MeetinS The sIety held tsvo conventions in 2024. tn Spring and Autumn. The Spring convention was held at The MinOrS in Cc4chester - where the BOS Lilw is situated. It took part alongside an inlemational origami event - the 'Conference for Creators", where talented origami creator5 fr¢yn around Ihe workl assembl to discuss their work. Many of these Creators added items to a display at The Minories. which was open to the publ and attr&ted a gr&2t deal of FQSitNe attention. The Autumn convention took part in Edinburgh at the Pollock HalL8 campus of the Universty. We had special guests Francesco Mancini and TetsLrya Gotsni. Society memters and members of origami SetieS from irther countries fom the majority of delegates al our Conventions. hry4¥ever memters of the Publ are Weke. and Society membership is not required to attend these events. The SOcty has var•)us l¢xal groups nomialty meet on a monthty c* bi-monthty bash8 across the country. These 'mini meetings" are held in Birmingham. Chipping Norton, London. Manche51er, The North-EasL Scodand, Sheffield, Slough. Sussex and York. Some are face-tlace meetings. while other5 are held on Zoom and other platlomis, which have had the bonu5 of attrading people from across the wodd, not just those in dfivir¥J distance. Page 3
The British Origami Society Trustses Report (continued) Annual General Meeti Our Annual General Meeting was held online, in Octoter. via Zoom. Trad1lKinal this was held at the Autumn Convention, but this meant a sunrFKant part of the event was hekl performing an essentially "housekeeping. task that most attendees were not realty Interest in. The ethtion of Officers resulted in the fdlowing changes or addibms to the Council.. • Chair- Adam Woodhouse Islepped down fr(Mn Librarian) . Joseph Munro- Web Offer (was General 0er) . Nick Griffiths- Supplies offir Iwas General Officer) . Hugh McElveen - Volunteering and Outreach Officer (was General OffKwl . Phil Swinbank - Membership Secretary (effectNe immedi*ely) . Claire Faulkes- Social Media Officer . Martin Quinn - General offr • RLFssell WocKI- General Offer, was Chair The folbwng memters r8swJned from the Council effective 31st December. . Lee Armstrong, General Off . Nick Holmes, Web Officer Nomalty, persons appointed to a pOSib at the AGM serve in their new roles from 1st January of the following year, though in some cases they can take over Wnmediately, and are welcome to attend Council Meetings before taking over in an official capacity. The roles of Wolunteering and OUta¢h OffKerf and "Social Media are new. At the lime of wrikn.ng this document the Coun1 realised that these roles are not defined in the Society's Constitution. As a resu a proposal wll be made to ma(e the necessary changes. Additionalty, the Constitution does rbot appear to ask Ihe AGM to take place electronKalty, so a further change will be needed lo ensure that this is albwed. Page 4
The British Origami Society Trustees Report (continued) Libra & Archive Work continued at in 2024 to sort and consolKlate the Library and ArchNe, with many w8okends of hard work. The online catalogue is nearing completion and should be available soon. The new location gives us space to actualty display SLxne works and also be able lo hold meetings and public events. We held a ¢cVentIon there in Spring 2024 and we were able to Show people around our library and collection. Colche5ter Council rec(xJnised that we were now a going Corern, so we now have to pay business rate5. albeit at a discounted charity level. It makes the Treasurer feel that we have finalty 'grown up. as a charity that we have to pay such things as ratesl The Librarian FQSt is currenty vacan( allhough kn Wocrtjhouse continues to monitor the building and act as wint of contscL Su OLFr supplies partner Cdortree Ltd announced eaty 2024 that they wcmjkl cease trading. They offered us a good deal on most of their remaining stock of origami paper. which was delivered to the Library as it is the mosl convenient place to store IL A further delivery was rnJe in August 2024, also on generous terms. This enables the BOS to have papers available for sale to the members al conventions. Publiatson As is our normal practu. the Sc• created Iwo Model colkn19n$ to wimpany our Spring and Autumn conventions. These publi(3tions are an excellent colkntion of wort of members, convention Special Guests and non-members. They were available in hard-copy format for purchase by attendees and also available as PDF elethnic books. During 2024 several other BOS publications were re-mastered and r&issued. irthJdirYJ a number of hislorical Model Collecttons. Ma azine The editor, Stephen Hdl. has highlighted the Iwlth and psychologul benefits of origami. as well as trying lo make the magazine an interesting and enjoyable read for our members. Unfortunately. Stephen's own health took a htt at the end of the year arKI he was hospilalised for some time. He has not been welkenough tr) fulty resume his dub.es yet. so the mawne ha5 been taken over by a former editor land Iong-term stsh¥art of the knEtyI. Nick Robinson. Stephen's goals as editor were to make the magazine more inclusive and to encourage e0tMty amongst the Societys membership. The Society produces six edinS of the magazine Brsh Origami during the year. Each issue contains inslrucb.ons for m¢xlels, news, and artides of interest to the paper folding communty. The mawne represents a major benefit of ssety membership and is also available for download from the SocieWs website for subscrited "frmembers". This represents a cosl-effective and convenient alternative to hard copy magalrS for many members. Page 5
The British Origami Society Trustees Report (continued) MembeTshi Using our online Membership syst. or via bank Paents. in 2024 the follchving members joined or renewed their membership.. . 291 Electron memters (2023: 275) . 130 Standard UK member$12023: 140) . 51 European members {2023: 52) 16 Families12023.. 211 . 97 Junior or Concessionary members12023.- 91) . 55 °Rest of the Woild" membefS12023: 601 This gave us a total of £15.279 of membership income, frcrfn 640 members12023: 639., 2020". 686). This doesn't include famity members. those wrth honorary membe¥ships, such as our Vice Presidents. or those overseas oriwii organtsations receive one free copy of each issue of the magazine. From 01 January 2024 the memkrship rates were increased to attempt to offset the inflationary cosl inaSe$. parttcularty in wjstage. Bul at the 2024 AGM it was agreed to not increase them furtherju51 Prior to this increase, a stsndard UK memter was paying str3nificantty more than an e-member, after the cost of the magazines was taken into accounL It is thought that a large number of members renewed al the old price befo the eThd of 2023. so the full benefrt of the Pri increases may not have en fell. The Soeiety is keen to continue to retain existing membef5 & attract new members by both making memtership affordable and gimng value for money and expanding and promob.ng the benefrts of being a BOS member. We offer r&luced rale Iconcessionaryl membership to those limited means and juniorl sludenl members. and an a(fvantsgeous rate for family membership. We also offer membership vi? Paypal and are planning to explore other options in the future including discounted membership for Mup years. lrfe membershrj . Website & Social Medra The Societys websrte is a free $0 for both MberS and Ihe origami communty in general and is a publ wind(yw for the Soryety. 11 contsins infoMiatn and facilrties for most of the S¢xiety's funcb"ons.' joining the Society, conventions booking, supplies, an origami wrchable database, links lo other instructions diagrams. photos and much mofe. In 2021 the SOcty launched a new website, created and maintained by a small ccnmercial company. At the end of 2023 this company ceased trading, and the Society has laken over the day-taY running of the website itself. The KK)st of PR Offer vras v&ant for some time. tut Brendan Plumb made some good progress in 2024. A specffic 'Social Media Officerf roie was created, and Claire Faulkes was elected to fill it at the 2024 AGM. She has increased the num*[ of pwJe Vie and inte¢tIOn with the membws and the publ. Page 6
The British Orlgami Society Trustees Report (continued) Awards The Society has a number of awards for services to origami. The Sidney French medal given for outstsndiThJ seNces to origami, rather than solety for the BOS. rendered over a period. Recipients might lonseNing members of the BOS or other societies. prolffic 8Uthors 01 gNen for other signiftsnt seryKes. The Iris Waker award, gNen for significant indmdual services lo the BOS or lo origami in geneTal, for instance, organisin9 a Ma1 evenl. a note4¥Qrthy tssk carrEd out for the S(Kty, C£Jntinuing creative output etc. The DavKI Lister award, gwen for outstanding contributions to origami research. or similar academic work in educational, academic or therapeutic fields. Additionalty, the Society Can confer HorH)rary Membership for outstanding serVS to origami, rather than solely for the BOS. Recipients might lonwrving members of the BOS or other societies, prolffic authots or given for other sign[fant servi. No awards were m&le in 2024. mor The Scciety would like to rember a Velkk)ved member of the BOS Council, who wa5, for many members, the'face. of the BOS - Penny Groom, who passed in August 2024. Her funeral was packed with BOS members who wished to say "Goodbye" to someone who worked b"relessty for the SOcty yet was permanently cheerf¥Jl. The author parbcuLarly notes the aswstance she gave him with the Accounts. A long-stsnding Mernr, Philip BIenc(e also passed and generously left the Society £500, which was placed in the Goneral Funds. Financi81 review The Soc5 current account balance ended the year 2024 about £9,000 higher than it started. but this is due to some large wthdrawals from the CCLA Deposit Account. A total of £30.000 was taken out to cover Olxr outgoings. which induded some18rge costs for conventns. The rna11ty of our invesknents are now held in "Income Units., in the CCLA Charities Investment Account, and are delwering income of around £21.OIYJ annualty into the Deposit Account. The £30.000 withdrawal in one year is not sustainable kJntem. The underlwng inveslments also continued lo rf0m] relatively well. Grwng lo £789,935 at the end of 2024 froTn £771,612 at the beginning. despite the on-going global uncertainty. CCLA have managed to slightly increase the kvel of Ire. although their stated am is to increase in line with CPI inflation + 5%. Page 7
The British Origami Society Trustees Report {continued) The Trustees report an operab"n9 Surplus for ts 2024 of £1,426 (2023.. deficil of £1,880) of which a surplus of £1,715 12023: £1.9861 was fmm UnStrIded funds and a deficit of £289 {2023: £1) was frL¥n restricted funds. The income from MemtrrSh1p subscriptions and general donations was £13,504 {2023.' £15.8941 and sale of orYJami books and paper of £4,147 {2023.' £1,227) and Gfft Aid of £1,331 12023.. £1,305) was a welcome addition. Royalties frcffn AJnazon sales gave £420 (2023". £8851 and other royalties gave £1,074 12023." £2261. So. the "everyda income - not counting events such as Conventions - totals £20,47612023.. £19,537). The outgoings are considerably mixe. The Library Archsve Project C05t £11.633. This cost is very slbjhty down on tt)e previous year. which came to £11.745. The Magazine whith is published 6 times a year cosl £7.788 {2023". £7,791). This included the cost of soffv4are to assist with the layout. The bymer outgoing is due to the ltr•ver number of membeTS taking the physvl magazine. Insurance, and the cost of Ihe Independent Examiner Came to £5.908 {2023". £5.7421. Other Council expenses came to £269 {2023: £241). Taking these "everyda( actiwties, Ihey gNe a total of over £25.598, which compared to the above income of £20,476. is a swJnfficwbt overspeNI. The above figures do not indude the Ccx)ventions. The Society held two conventions wi 2024. the first. in The Minories, Cokhester. cost £5,419. A major reason for the cheapness is the fact that attendees had to source their own accommodation and there was no official srla[ GuesL It was offset by income of £4.585. inckjding takings from suppl$. Then there was the autumn convents"on, in Edinburgh. This cost £31,079, and the income was onty £20.869. ATound £1,000 of the total was the cost of the special guests Francesco Mancini and Telsuya Gotsni, their travel and accommodatK)n in the UIC 11 shoukl be noted that one of the aims of the Eric Kenneway bequest. (which was the main source of the Sles assels) was to assist the interplay of origami Njeas beeen the UK and abroad, so ¢t can be considered perfectly acceptsbie that the special guest costs should be covered by COrne from the investments. Bul this size of overspend must be reduced in future. The two conventions in 2024 o)mbined to make a loss of £11.044. At the end of 2024, the deaston was taken to trial the Ticket Taiknr system for Convention bookings and thanks tr) the hard work of Ed Holmes, this was set up in time for the 2025 Spring convention. where (despite a small number of inevrtable teething problems) it worked well. The decision was also made to add the SlriFt payment system to our InMe streams. pa"cL8rty for Membership. Conventions. our Shop and even donations. This appears to be successful and hopefulty will help provide a service to some members t*4ho had difficumies wth PayPal.
The British Origami Society Trustees Report (continued) Polky on r8Setv8s Reserves carried foNRrd at the pericd end total £63,(A1 {2023'. £62,819) for unrestricted general funds, £756.113 {2023.. £736,716) for designated lunds and £1.24812023-. £1,537} for reslrided funds IHafbin Fund). Reserves are held for future expendrture on the Objects of the Charity. The policy of the Charity is to maintsin reserves at a level of at st £100.000 to enable the prudent management of any unforeseen cirojmstances. The Origami Centre Project will provhde some darity as lo how much of the remaining reserves May te Tequired," e.g for purchase. lease. or continued rentsl of premises for accommodating the library, archNe. equipment and carrying out of any other appropriate acbvities. At 31 December 2024, £15.088 12023.. £13.373) was hekl in free reserve5. the breakdovdn of whh can be seen belcy•V. Free reserves 2024 2023 Unrestricted funds 819,574 799,535 (789,936) {771.6121 (14.550} (14.5501 15.088 13.373 Less fixed asset inveslments Less heritage assets Page 9
The British Origami Society Trustees Report (continued) stru¢turei governance and m•nagèm•nt Naturn ofgovorning document The Bribsh Origami Society is a registered charity operating through a ¢(StitUtiOn that sets out the management structure of the society, the mechanisms of appointment of the Officers and of the Society (The Council), and their roles and resp)nsi.11ties. The Constitution was originally drafted at the first meetsng of the Br¢bsh Origami Society on Saturday the 28th October 1967. Subsequent amendments have been made to the thcument to keep rt up to dale. The Constitution is the guiding document that govems the actnS of the Sc¢i8ty. a ccpy of wh can be found on the ScKiety's website., www.brib"shorigami.org. Tha Council apwinted Ray Bolt la fcTh8r Counul member) to revivw the Constrtution during 20120, to ensure rt meets modern standards. Thi% work was compteted, and a revised Constitution was presented lo, and approved by. the membership at the 2020 AGM. This wsKJn has modernised the language and layout, ensured that it includes p)le$ for GDPR. Privacy, Safeguarding and Child Protection, and Equalities. and clarified some parts of the prev$ version. Further minor rewsions regarding Trustees were added and approved by the membership at the 2022 and 2023 AGMS. Data Protection Folbwing the introduction of the GDPR (General Data Protection Regulalionl in May 2018, the Society has introduced a Privw Pdy. We 11 ensure that all petsonal infom)ation supplied lo the Society is held secyrety in accordance with the GDPR. The Bribsh Origami Society takes a proactive approach lo user privacy and will ensure the necessary steps are taken to protect the privacy of ils Users, for example in their use of the Society's website, throughout the course of their membership, volunteering, subscriptton to our mailing list etc. The full version of the Socws Prrvacy Polw can be found on its websste aL www.brit1shorigami.iS0ctetylpaCy-p(1ICY. This was forynalty incorpcKated into the Constrtutrc at the 2020 AGM. Ro¢rultnFent and appointmont of Trustees The Council members of the SO"ety are all automaticalty Trustees of the charÉty. Addiknonalty. Holding Trustees can be appointed by the Council for COPyTight and property matters. Currentty. Mick Guy is one. DavKI Brill was another. until he resNJned. Council members are appointed at the Annual General mling on the basis of enthusiasm for and commitrnent to the obj'ects of the charity and lo provide a bfoad range of skills and expertise to the Board of Trustees Icouncill. Trustees are elected by the membership lo serve tems of one year and are elwible for re-eleth'on al the next Annual Gene¥al Meetsng. The President is elecled for a tem of three years and is nol eligible for reelection until another person has served as PresidenL If Fosts are Wdcant or the Society requires addits.onal skills or services. the Society may tcd( outsi* the organisatKJn, e.g.. to volunteer V•pbsttes. Page 10
The British Origami Society Trustees Report (continued) Induction and ts¥inlng of Trust•OS Once appointed, new trustees are fvlty briefejj by the President andlor Chair with regard lo: their obligations a5 membets of the Board of Trnstw. indLKling relevant publications the Charity CommissK)n', - relevant documentation regarding the legal framth¥oTk of the thaTity. e.g. Constitution: - rdevanl financial information as Set out in the most recent published annual acCnts.. - 51rategic plans and objectives. - specrfic tasks and respOnslI11]eS of their n)le. - all Trustees are required to complete a Charity Declaration of eligibility and resrL)nsibility. Arrdrjgements for 1*9 k8y managementpernonnel rnnunernrfon The Trustees consider the Cwncil of the Brrtish Origami kniety as comprising the key management personnel of the charity in charge of direth.ng and controlling the charty and operating the charity on day lo day basis. Al TTUStees give their time freety and no trustee remuneration was paid in the year. Expenses were reimbursed in the perN)d to a numFM of Truslees for travel and other costs as ddailed in note 10. Trustees are required to disclose all relevant interests and register them with the Chair, arKI in accordance the charitS wlicy. WitjraW fr(xn decisions vthere a conflrl of interest arises. Oryanisational stnrtturn Through the constitution the swety is govemed by an elected Counul. The Officws of the Scciety for 2024 include the fc4h)wing'. President Chair . General Secretary - Treasurer Librarian Magazine Editor - Publications OfFr - Membership Secretary - Supplies Officer - Public Relations (PR) OffIr - Conventions ofF - Web OffIr - 5 Ordinary members of the Council, pluy any (x>opted membws Page11
The British Origami Society Trustees Report (continued) Members of the Council are a150 Truslees of the Sctth. The OfficeTg of the Society are fomalty elected by the memtership at the Swielrf5 annual general meeting or, aprKJinled by the council wthin their powers outlined in the constituknon. The responsibilities of the Courril indude: - Making decisions and rules lo regulate the aciiyities of the kniety on behalf of the members subject to Ihe powers Iwd out in the Consttution of the Sooety. - Safeguarding the kniews assets. - Recommending $ubscription18vels for the catewries of membership of the sClety. - Not"ty'ng members of General Meetir. - Holding an Annval General Meeling of the members of the SOcty to appoint Council members, setting SUbscri10n levels, approving repc¥ts and fmancial statements prepared by the Council. - Holding SFecial General meeb.ngs when appropriate. Holding regular rneetings of the Council (four times a Jvr) and maintaining records of the predIng5. - Maintaining the Societys Iorary. 15suing awards le.g. The Sidney French Mwjall on beh8lf of the Society in reCOgnit)n of disting¥Jished service rendered either to the Swety or for the benefit of OrHJami. Major risks and management of those rfsks The Trustees have a risk management strategy whith comprises.. - an annual revEw of the principal risks and uncertainties that the Charty f. - the estsblishment of wjicies. systems and prdureS to Mgate those risks idenkn.fied in the annual review,. the impkmenlalion of procedures designed to minimise or manage any potenkn.al impad on the Charity should those risks materialise. The annual rep)rt vrds •proved by the Tntstees of the charity on ..... behaw ty. aTrJ signed on its AJ&ry Adam Woodhouse Chaimian and Trustee P•3e 12
The British Orbgami Soelety Slatement of Trustses. Responsibilities The Trustees a responsble for preparing the TfUStees' ret and Ihe financial statemen15 tn accordance with the Unrteil KMYJdom Accounb"ng Standards (United ngdorn Generalty Acceptejj A¢¢ountirKJ Ptkl and applwble law arwj reguLations. Thè law applM2ble to charilies requires ¢h¢ Trus to prepare financial statsments for each financial year whrch give a twe and fair vW of the slate of affairs of the ¢"ty and rf the incoming resources and applK8lion of rewrces of the charity that fHMxL In FxepariThJ these fmanrial statwnents, the Trustees are ruired to.. select suilable accounling [X)Il&S and then appty them stenty. ¢A)seNe th8 methods and plincapS ) Ihe Charikne5 SORP." make judyments and estimates that reasonable and prutsnt Stalg whether appIat accountiry stsndards have been follrywad. sutiect to any mater1 departures dixlosed and exF4ained 41 the financia statements". and pi£pare the financial 5tstements the goirJ COTKem unkn li is Inappropriate to presume that the charity colllbnue in businèss. The Trustees are responsknle for keepn9 proper accounting rewrds Ihat disr)se wrth reasonablo accuracy at any time the finanaal positN)n of the chanty and enable them to ensure that the hn8ncial statements CMpty with Ihe chare$ Acl 2011. the Chanbes (Accounts and Reports) Regulations 2008, and the pnvIsS of the cStr"1ut1tM. The Truslees are aL%o resFX)nsible for safeguarding the a&8ets of the tharty and hence for takir*J re3sorAb steps for the kYev¢fttn and dete¢b"on ot ffaud and olher irregularitie5. The Trustees are respmsknle ts the Maintene and intwty of Ihe ¢orporate and financial information included on the charitatlè companls website. Legiskn'on govemiry the weparath)n and disseminalh)n of financiaj sktemerts dfv from IEgislalHJn in otherjurisdiction5. )provÈd by the Trustees of the charity on .. . . and siwed on lis behalf by. Atsm Woodhou5e Chairman and twstse Pa9e 13
The Britlsh Origami Society Independent Examlnerfs Report to the tnLStees of The British Origami Soclety I report to the Trustees on my exwninatbjn of the acccmjnts of The British Origami Society for the year ended 31 December 2024 which are set out on pages 14 to 28. Responsibilities and ba858 of r•port As the charity's Trustees of The British Origami Society you are responsible for the preparatton of Ihe accounts in accordance with the requirements of the Charities Act 2011 {'the ACYI. I report in reS¢t of my examination of the The British Ongami Society's accounts carried out under section 145 of the Act and in carwng out my examination I have folk)wed all the applicable Directions given by the Charity Cc¥nmiss*)n under section 145(5llb) of the Act Independent •xamln•rf$ statom¢nt I have completed my examination. I confim that no material matters have come to my attention in connection with the examination gÈving me cause to telle that in any material respect.. 1. accounting records were not kept in respect of The Biitish Origami Stety as required by s&tion 130 of the Act or 2. the accounts do not cord wrth those records" or 3. the accounts do not comply wtth the xcountsng requirements ¢cCerning the form and content of accounts set out in the Charibes IhLcL)unts and Rerxjrtsl ReguLations 2008 other than any requirement that the accounts give a 'true and fair which is not a matter considered as part of an independent examination. I have no concerns and have come acrrjss other matters in cOnneCn with the examination to which attention shoukl be drwwn in this re1 fti order to enable a proper undeTStanding of the accounts tr) be rea¢hed. Tim Lerwill BSC BFP FCA Milsted Langdon LLP Freshford House Redcliffe Way Bristol BSI 6NL Dale.. 09 octo1r 2025 Page 14
The Brftish Origami Society ststement of Financial Activlties for the Year Ended 31 December 2024 Unrestricted R•8tricted fvnds funds Total 2024 Total 2023 Incom• and Endowments from: Donalions and legaaes Chantable activities Investment inc9 Other income 1.245 45.240 21,469 1,494 1,256 45,240 21,469 1,494 519 38,832 10,844 1,112 Total Income 69,448 69.459 51.307 Expondlture on: Raising funds Charitable actiwties (1,437) {1,4371 66.596 1273) {52,9141 300 Total Endrture 67.733 300 68.033 {53,187 Net incomellexpenditure) Other recognl8ed gains and1088es Other g8inslllosses) Net movement in fvnds 1.715 (289) 1.426 {1,8801 18.323 18,323 71,574 20,038 {2891 19.749 69.694 Recon¢ili*lon of fvnds Total funds brought forward Total funds cartied ford 799.535 1.537 801.072 731,378 17 819.573 1,248 820,821 801,072 The funds breakdow for 2023 is sh¢Y4vn in note 17. The notes on pages 17 to 29 fomi an integral part of these financial ststements. Page 15
The British Origami Society (Registration number: 293039) Balance Sheet as at 31 December 2024 2024 2023 Not8 FIx8d a$$&ts Library Investments 11 12 14,550 789,935 804,485 14.550 771,612 786,162 CuTront assets Stocks Debtors Cash at bank and in hand 13 14 2,800 4,490 19,286 6,451 18,463 15 26.576 24,914 CreditorB: Amounts falling due wlthln ono year 16 10.240 10,004 Not ¢urrgnt as8et8 16,336 14,910 Net aJs•ts 820.821 801,072 Funds of tho eharlty.. Restrlctod income funds Restricted funds 1,248 1,537 Unre8trf¢ted incom8 fundB Unrestricted furkds 819,573 799.535 Total funds 17 820,821 801,072 The al statemerkts on pages 15 to 29 were approved by the Trustees, and aulhorised for issue and signed on their behalf by. Adam Woodhouse Chaimian and truslee The notes on pages 17 to 29 fomi an integral part of Ihese financial slatements. Page 16
The British Origami Society Notes to the Financial Statements for the Year Ended 31 December 2024 1 A¢counting policios Ststement of complbance The financial statements have been prepad in accordance with Accounting and Reporting by Charities.. Statement of RrnMended Practi applicab to charibes preparing their accounts in accordance with the Financol Reporting Standard appltcable in the UK and Republic of Ireland IFRS 102) leffeclive 1 January 2019) (Charibes SORP (FRS 10211, the Financial Reporting Stsndafd appluble in the UK and Republic of 1rdar {FRS 102) and the chare8 Acl 2011. Basis of preparatlon The British Origami Swety meets the definrfion of a Wb1 benefit entity under FRS 102. The accounts (financial ststementsl have been prepared under the historical c051 convention wrth items recognised at cost or transactr.on value unles5 otherwise ststed in the relevant notelsl to these accounts. Exemption from prnparing a cash Ilow statement As allowed by the Charrties SORP (FRS 1021 the truslees ha¥e Op not to indude a statemenl of cash flows due lo the size of th8 charity. GoTng Conrn The Truslees consider that there are no material uwtainties atul the ch8ritls ability to ntinUe as a going conM. Income and endowm•nt8 Voluntary income including donations, grfts. and grants that prov*Je cx)re funding or are of a general nature is recognised then the charity has entillement to the income. it is probable that the income wll be received and the amount can be m&qsured wrth sufficient relh8bilty. Donatlons and legacies Donations and legacies are recognised on a Te1Vable basis when receipt is probable and the amount be relh8bty measured. Deferred income Deferred income represents amounts received for future riOdS and is released to incoming resources in the perK)d for whrh. rt has been received. Such income is onty deferred when.. - The donor spe¢rf$ that the grant or donation must onty be used in future aOnting pericxls., or The donor has imposed conditions whieh must be met before the charity has unconditsonal entittemenl. Investment income Investment income is reccgnised on a rewvable basbs. Charltable activities Income from charitable &tNities indudes income recognised as eamed las the related goods or Servi are provKledl under contract Page 17
The British Origami Society Notes to the Financlal Statements for the Year Ended 31 December 2024 (continued) Expendlturg l expenditure is reu)gnised once there is a legal or construclive Obligatic to that expenditure, it is probable settlement B required and the amount ean be measured reliably. All cos15 are allocated lo the appluble expendrture heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of reSoUrs, wtth central staff costs alknated on the basis of lime spent, and depreciation charges allocated on the portion of the assefs use. Other support Costs are lOcated based on the spread of staff costs. Ralslng funds These are costs incurred in attractir¥J vduntary inctme. the managemenl of investments and those incurred in trading acbwties that raise funds. Charitable activities Charitable expenditure comprises those costs incurred by the charity in the delNery of its activities and services for ils beneficiaries. It includes both costs that can be alktated directly lo such activities and those costs of an uidirecl nature ne¢essary to support th. Governance ¢08t8 These include the costs attribLrtable to the charitys c(mlan with consttiutional and statutory requirements. including Indepeknt examinatM)n, strategic management and Trustee's meetings and reimbursed expenses. Taxatlon The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finan Ael 2010 and therefore fi meets the definition of a charttable Irust for UK income tax purposes. Accordingly, the harty is polentialty exempt from taxation in fespect of income OT capital gains received within categories covered by SectKJn 521 to $36 of the Income Tax Act 2007 or Section 256 of the Taxation of Chargeable Gains Act 1992. to the extent that such income or gairis are applied exclusively to charitable purposes. Heritage a88•ts The Charity holds a collection of origami bcN)ks within the liW archive (where they are preseNed and managed) which have historical signrfKsnce and are maintained principalty for their contribution to knowledge and cutture. Heritsge assets are recognised at CQSI less wnpaimienL No deweuatK)n is charged on the heritage assets as they are deemed to have indefinite lives. Fixed asset investments Fixed asset investments, other than programme related investments, are induded at market value at the balance shegt date. Realised gains and bsses on invesbments are calculated as the drfferen befv4een sales proceeds and their market value at the stsrt of the year, or their subsequent cost. and are charged or credited lo the Stslement of Financial Athities in the period of disposal. Unrealised gains and k)sses represent the movement in market values dLbring the year and are credited or Charged to the Statement of Financial ActNities based on the market value at the year end. Page 18
The British Origami Society Notss to the Financlal Statsments for the Year Ended 31 December 2024 (continued) Stock stock is valued at the lower of cost and estimated selling price less costs to complete and sell. after due regard for obsolete and skyw mowng stocks. Trade debto Trade debtors are amounts due from cust(Mners for merchandL8e sokl or services perfomied in the ordinary course of business. Trade debtors are recognised inibalty at the transadion price. They are subsequenty measured at amortised cost using the effective interest method. less provision for impairment. A provisM)n for the impaimient of trade debtors ts established when there is objeth.ve evidence that the charity wll not be able to collect 811 amounts due according to the (xiginal temis of the receivab$. Cash and cash equlvalonts Cash and cash eqtjivalents comprise on hand and call deposits. and oth¢r short-temi highly liquid investments that are readity convertible to a kn¢yMI amcwnt of cash and are sutyect lo an insignfficant risk of change in value. Fund structure Unrestricted income fvnds are gener81 funds that are availab for use at the Trustees discret in furtheran of the objectives i)f the charity. Designated funds are unrestn.cted f¥Jnds set as¥Je for Specif purw)ses at the discretion of the trustees. Restricted iricome funds are those donated for use in a parbcular area or for Speci purposes, the use of which is restrted to that area or purF. Financial Instrnments Recognition and measurement The charity only holds bas financial instruments as defined in FRS 102. The financial assets and financial liabilities of the charity and their measurement basis are as follows.. Financial assets - trade and other debtors a basic financial inslruments and are debt instruments measured at 8mortised cost as detailed in note 15. Prepayments are nol financial instruments. Cash at bank- is classified as a bas finarKial instrument and is measured at tsce value. Financial liabilities - trade ¢xeditors. accruals and other creditors are financial instruments, and are measured at amortised cost as detai in note 17. Taxation and soaal security are not included in the financial instruments discbsure definition. Deferred inccrfne 15 not deemed lo be a financial liabilty, as the cash settlemenl has already taken place and there is an Oblatn to deliver services rather than cash or another financial instrument Page 19
The British Origami Society Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) 2 In¢om• from donations and legacie Unrestricted funds General Restricted lunds Total 2024 Total 2023 Donations and legacies; Donations from individuals 1.245 11 1.256 519 1,245 11 1,256 519 £1,245 {2023 - £2891 of the income above was altributable to unrestricted funds and £11 {2023 - £2311 attributable to restricled funds. 3 Income from charitable activiti Unrnstrlct8d funds Ggneral Total 2024 Total 2023 Membership subscriptions Grfi aid Sale of origami books and paper Convention receipts 13.504 1.331 4.147 26.258 13.504 1.331 4,147 26.258 15.894 1.422 1,582 19,934 38,832 45.240 45,240 £45,24012023 - £38.8321 of the Irne above vras attributable to unrestrKled funds and £Nil12023 - £Nil} attributed lo reStrted fUrs. 4 Investmont Income UnreBtrict•d tunds Gonoral Total 2024 Total 2023 Interest re1vable and similar income.. Interest receivable on bank deposits Other investhenl income 689 10.155 20,600 20,600 21.469 21,469 10,844 l of the above incce was altrbutatAe to unrestrthd funds in 2024 and 2023. Page 20
The Brittsh Origami Society Notes to the Financial Ststements for the Year Ended 31 December 2024 {continued) 5 Other income Unrestrictad fvnds Genoral Total 2024 Total 2023 Royalties 1.494 1.494 1,112 Ail of the above income was attribLrtable to unrestrithd fvnd$ in 2024 and 2023. 6 Expendltur• on rnlslng fund8 Total 2024 Total 2023 Costs of generating donations arKI legaCS Costs of trading actiwties 533 533 225 48 1,437 1,437 273 a) C08ts of g•neratlng donatlons and legacles Unre8tTiCted fvnds Genernl Total 2024 Total 2023 markeb.ng and publty 533 533 225 bl Costs of tradlng actlvltlos Unre8tri¢t funds General Total 2024 Total 2023 Membership subscriptions 904 48 48 £1,43712023- £2731 of the InCe atx)ve was attributth to UnreStrd furKls and £Nil (2023 - £Nill attributsble lo restitted funds. Page 21
The British Origami Society Notes to the Flnancial Statements for the Year Ended 31 December 2024 (continued) 7 Expgndlturo on ¢harftabl• actlvltl•s Unrnstrict8d funds General Total 2024 Total 2023 funds Promote the study & practice of origami Govemance costs 61,226 5.070 300 61.526 5,070 48.472 4,442 66,296 Activty undertaken directly 300 Activty support e6,596 52,914 2024 2023 Cost of running conventions Purchases of origami books and papei for resale Magazine prOduCtn costs Library running costs Finan charges Insurance Websf(e st Govemance costs other taxes 37.698 37.698 24,182 1,125 7.788 11.633 920 1.547 1.125 7,788 11.633 920 1.547 636 5,070 179 1,853 7,791 11,745 720 1,540 602 4,442 39 5,070 179 61,526 5.070 66.596 52,914 £66,212o23- £52,790) of the incwie aLb)ve attribLtlable to unrestricted funds and £30012023 - £1241 attributable lo restricted funds. Included in the expenditure anatysed above. there are govem8nce cost of £5,070 12023.. £4,442) which relate dir&ty to the charitsble a¢tiwties. S* note 8 for further detaiks. Page 22
The British Origami Society Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) 8 Analysi8 of govemance and support ¢osts Gov•rnan¢e costs Unre8tri¢ted funds Total 2024 Total 2023 GeneTrl Other fees paid to examiners Independent Examiner's fee Other govemance costs 3.011 1.350 709 3.011 1,350 709 2,941 1,260 241 5.070 5,070 4.442 9 Not Incomlngloutgolng resources Nel incomin101901n9I resources for th8 year indude: 2024 2023 IrKlependent Examination fee Other fees paid to examiners 1.350 3.011 1,260 2,941 10 Truste•s Ygmun•ratlon and exp•ns8s No Trustees. rKJr any persons CAnected with them, have e1Ved any remuneration from the charity during the year. During the year, 13 12023'.7) Twstees were reimbursed expenses totalling £1,663 12023 - £4,389). Trustee5' expenses relate to reimbur5ments for travel. office supplies. and meeting room costs incurred while attending Trustee meeb"ngs. Page 23
The British Origami Society Notes to the Financial Ststements for the Year Ended 31 December 2024 (continued) 11 Library Books Total At 1 January 2024 14.550 14,550 At 31 December 2024 14,550 14,550 Doprociation At 31 Decemb8r 2024 Not book valug At 31 Dernber 2024 14.550 14,S50 12 Flxod a88•t Invostmonts 2024 2023 Other inves1ments 789,935 771,612 othor investmer Listed investments Total Cost or Valuation Al 1 January 2024 Revaluation 771,612 18,323 771,612 18,323 Al 31 December 2024 789,935 789.935 Nèt book value Al 31 December 2024 789,935 789,935 At 31 December 2023 771,612 771,612 The Charity holds 127.2812023 - 127.281 units in the COIF ChafTti"es Investrnenl Fund - Accumulation Units. The units have been valued at the bid rate as at 31 December 2024 totslling £33.171 12023." £31.5651. The Chariiy holds 37,291.34 {2023 - 37.291.34) units in the COIF chareS Investm8nl Fund - Income Units. The units have bn valued at the bKI Tate as at 31 December 2024 totslling £756,764 12023.. £740,047). Page 24
The British Origamb Society Notes to the Flnancial Statements for the Year Ended 31 December 2024 (continued) 13 Stock 2024 2023 Sto¢ks 2.800 14 DebtOfS 2024 2023 Prepayments Other debto 1.420 3,070 454 5,997 4,490 6,451 16 Cash and cash equivalents 2024 2023 Cash on hand Cash at bank 58 19.228 72 18.391 19,286 18,463 16 CrnditOT8: amounts fallirbg due wlthln one year 2024 2023 Accruals Deferd income 4.296 4,092 5,912 10.240 10,004 Deferred inccfne relates to subScn"ptnS for membershp rd*ing to the next financial year that have been paid in thance 2024 - £5.944 (2023 - £5.911). Page 25
The British Origami Society Notes to the Financial Ststements for the Year Ended 31 December 2024 (continued) The specffic purpcws forwhich the funds are to be applied are as foknvs: Robert Harbin Fund The Rcbert Harbin Fund is a desunated fijnd for trustees to assaign donations which are used to enable memters of the vthh particJJlar needs lo pafbcipate in the Societys actwities and events. Combined Bequest Fund The Combined Bequest Fund was set up aftw legacies were receNed frc¥n F Kenneway and R Hath'n. Royalties on publicatHJns by these authors continue to be received by the Society and are paid into this furKI. The Council has decided to althate income and capitsl arising from Ihese Èeque5ts to the Combined Bequest Fund whth can be used al the chari$ discretion. Robert Harbin Fund The Robert Hafbin Fund is a restred fund for members. Fersonal donations whbch ate used lo enable members of the SocEty with parlicular needy to parliupate in the Societys activities and events. 18 Analysls of net assets b•tW funds Total fund8 at31 Dècember 2024 Unrn8trl¢ted fund$ Ggneral Restrfctod funds Heritage assets Fixed asset investrnents Current assets Current liabilities 14.550 789,936 25.328 10,240 14.550 789.936 26,576 10,240 1.248 Total net assets 819,574 1,248 820,822 Total funds at31 Decemb¢r 2023 Unrestricted fund8 Ggneral funds Heritage assets Fixed asset investments Current assets Current liabilities 14,550 771,612 23,377 10.004 14,550 771.612 24,914 10,004 1.537 Total net assets 799,535 1,537 801,072 Page 28
The British Origami Society Notes to the Financial Statements for the Year Ended 31 December 2024 {continued) 19 Rolated party trdnsacllons During the year, Trustees were reimbursed expenses totalling £1,802 (2023 - £4,389). These comprise the reimbursements of travel and other to 14 Trustees and committee members12023 71. In addrf(n to the above. the following payThents should be noted.. A-up Media During 2020 it tecame apparent that Ihe Sm webstte needed changes. For many yeaTS the majority of work has been perfomied by one of our tr¥Jslees - Nick Robinson. Nk suggested that the Society look for a bettef solution, with a web site desvJn8d by professKJnals. A specffication was drawn up by the Council, wth input frL¥n Robinson. Tenders were requested from several suppliers. including a wetthsign ccxnpany - 'A-Up Media" _ ctrowned by Nick Robinson's son. The Council considers that the tendertng process was thorough, and Nick Robinson was excluded from the decision. The final decision was m in March 2021 and a contr1 was signed with A-up Media to supply a new web site to the SocEIVs spertions. A-up Media no longer provides websrte servi$ to the Society. No payments were made to A-up Media during the year {2023.' £5591, and no amounts were ¢Md * 31 Dmber 2024 {2023." £Nl. ColorTrge The Society offers warious publtstions arKI other goc4ts io its members and the public through a number of channels, including an aTrangemenl wrth a compary called ColorTree Limited. This is a paper-craft company owned by a TnJstee. Nk Griffiths. His online shop has a section enb.tled "British Origami Shop" and there is a link lo it from the Society wetpsite. In this shop. anyone can buy a seleth'on of the soCs LKJ(lets, and Scciety memters can get a 10% discount on the purchase price. Mr Griffrths holds the kniety stock for us without charge. During the year the charty paid £3,922 {2023 - £1,213) to ColorTfft and received iTKome of £Nil 12023 - £3201. At 31 December 2024, £Nil {2023 - £Nil) was (h¥ed to CdorTree fix char9es relats.ng to the sale of origami books and paper. ColorTree has now ceased trading. Page 29
Private and Confidential Milsted Langdon LLP Freshford House Redcliffe Way Bristol BS16NL 9 Septemter 2025 Dear Sirs and Mesdames, LETTER OF REPRESENTATION The following representatiorts are made on the basis of erK4uirEs of managerrert and staff with relevant knedge and eXerien suth as V*e c¢x6hder nery in rx)nnection wtth your independent examination of ts chanty's financial ststements for the year ended 31 Dnber 2024. These enquiries have induded InstiC of SUPFrt)rbng dcKumentation where apFxopiate and are sufficient to salisfy ourselves that we can make eath ofthe folkhvir¥J rewesenth¢Jn& All reweSentIOnS are made tothe best of our knowledge and belief. Goneral 1. We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordan wtth Intemational Standards on Auditing (UK) and that you do not express an audit opinion. 2. We confirm that the charity was entiued to exempb'on under section 144 of the Charities Act 2011 the requirement to have its financial statemerts for the financial year ended 31 December 2024 audited. 3. We have fulfilled our responsibilities as trustees as set out in the tem)s of your engagement letter dated 3 July 2023, under the Charities Act 2011 for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally ACpted Accounting Praciice). for being satisfied that they gtve a true and fair view and for making accurate representations to you. 4. All the transactions undertaken by the charity have been properfy refiected and recorded in the accounting records. 5. All the accounting records and relevant infomiation have been made available to you for the purpose of your independent examination. We have provided you with unrestricted access to all appropriate persons wtthin the charty, and with all other records and related information requested, including minutes of all management and trustee meetings and correspondence with the Charity Commissbon. 6. The financial statements are free of material misstatements, including omissions. Assets and liabilitles 7. The charity has satisfactory title to all assets and there are no liens or encumbran5 on the charity's assets, except for those that are disdosed in the notes to the financial statements. 8. All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as appropriate.
Accounling esthnates 9. The methods, data and signtficant assumptions used by us in making accounting estimates, and their related disdosures, are appropriate to achieve recognition, measurement and disdosure that ts reasonable in the context of the applicable financial reporting framework. Legal claims 10. We have disclosed to you all daims in connecti¢)n with litigation that have been, or are expected to be. received and such matters. as appropriate, have been properly accounted for and disdosed in the financial statements. Laws and regulations 11. We have disclosed to you all known InStanS of non-compliance or suspected non- ompliance with laws and regulations whose effects should be considergj when preparing the financial statements. The chanty has complied with all aspects of contractual agreements that could have a material effed on the financial statements in the event of non-compliance. Relat parties 12. Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information Conrning such relationships and transac*ions and are not aware of any other matters which require disclosure in order to CLynply with legislatrve and accounting standards requirements. Subsequent ovents 13. All events subsequent to the date of the financial statements vthich require adjustment or disclosure have been properfy accounted for and disclosed. Going concem 14. We believe that the charity's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity's needs. We also confim our plans for future action(s) required to enable the charity to continue as a going concem are feasible. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charity's abilty to continue as a going concem need to be made in the financial statements. Grants and donations 15. All grants, donations and other income. the receipt of which is subject to specific tenns or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income. 16. We confimi that we have made you aware of all legacies and potential legacies that we are aware of since the year end to the date of signing. Yours faithfijlty fREASUK6k Signed on tehalf of the t¥)ard Date: