Charity number: 297242
ORIENTAL BIRD CLUB
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
ORIENTAL BIRD CLUB
CONTENTS
| Page | |
|---|---|
| Reference and Administrative Details of the Charity, its Trustees and Advisers | 1 |
| Trustees' Report | 2 - 10 |
| Independent Examiner's Report | 11 |
| Statement of Financial Activities | 12 |
| Balance Sheet | 13 |
| Notes to the Financial Statements | 14 - 26 |
ORIENTAL BIRD CLUB
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2025
| Trustees | Jessica Borer, Membership |
|---|---|
| Russell Childs, Secretary | |
| Sayam Chowdhury, Conservation | |
| Vivian Fu, Social Media | |
| Chris Gooddie, Chair | |
| John Gregory, Treasurer | |
| Martin Lindop, Assistant Treasurer (appointed 13 September 2025) | |
| Tim Loseby, Photographic Editor | |
| Mike Catsis, Corporate Sponsorship | |
| Billy Rodger, Sales | |
| Richard Thomas, Corporate Sponsorship and Advertising | |
| Paul Insua-Cao, Conservation | |
| Ding Li Yong, International Liaison | |
| Richard Grimmett, Chair, Conservation Committee | |
| Dr Philip D Round, Council Member (appointed 13 September 2025) | |
| Charity registered number 297242 Principal office 8 Holly Bank Cottages The Avenue Comberbach Northwich CW9 6HT Accountants MA Partners LLP Chartered Accountants 7 The Close Norwich Norfolk NR1 4DJ Bankers Lloyds Bank Plc 3 King Street Saffron Walden Essex CB10 1HF |
Page 1
ORIENTAL BIRD CLUB
TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2025
The Trustees present their annual report together with the financial statements of the Charity for the year 1 January 2025 to 31 December 2025.
Objectives and activities
a. Policies and objectives
The object for which the Club has been established is to promote an interest in Oriental birds and their conservation for the benefit of the public. In furtherance of this object, the Club:
(a) acts as a forum for persons interested in Oriental birds by holding meetings, providing an information service and publishing BirdingASIA which aims to keep members informed of current developments in ornithology within the Oriental region.
(b) collates and makes available for public use material on Oriental birds and publishes a journal by the name of the Journal of Asian Ornithology (formerly Forktail ).
(c) works with and promotes the activities of other non-profit making organisations with similar aims within the region and any non-profit making international conservation bodies concerned with Oriental birds.
(d) encourages members to carry out conservation-orientated research on Oriental birds and their habitats.
The Club concentrates on the birds of the Oriental faunal region, with the addition of the areas to the north and east, embracing northern China, Mongolia, the Russian Far East, Japan and Korea. It also maintains an interest in those areas adjacent to this expanded Oriental Region.
The Club publishes two issues of its bulletin, BirdingASIA , in June and December each year, plus one issue of the Journal of Asian Ornithology each year. Members of the Club receive these publications. In addition, the Club holds meetings, attends other birdwatching related events, most importantly the Global Birdfair in Rutland, and operates a website in order to promote itself and its objectives.
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ORIENTAL BIRD CLUB
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
Objectives and activities (continued)
b. Grant-making policies
In 2025 the conservation-related activities of the Club were operated through three restricted funds: the Conservation Fund and the Migratory Shorebirds Fund. In addition, there is one designated fund: the Bertram Smythies Memorial Fund (Smythies Fund).
The Conservation Committee have broadened the types and levels of grants that the Club makes through the Conservation Fund. We now have three award levels:
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Seed Grants of up to £1,000. Seed grants are aimed to fast track low-risk projects. The Conservation Committee is authorised to spend £5,000 per annum on seed grants without recourse to further approval from Council. This is subject to annual budgeting. In 2021, £1,000 was budgeted for seed grants and it remained at that level for 2025. All such grants are notified at Council meetings. In 2025 the Club approved two seed grants.
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Small Grants are our most used funding type and have a maximum of £3,000 per grant. Small grants are targeted at projects involving the conservation of bird species (directly or indirectly) and conservation awareness projects. Most of these are funded through an open process inviting applications by fixed deadlines twice a year.
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Larger Awards are occasionally given by the Club and usually between £3,000 and £10,000. During 2025, we continued to pay instalments of awards approved in 2023, for the Critically Endangered Masked Finfoot. With a donation from the March Conservation Fund we funded another phase of a project to address hunting of shorebirds in northern Vietnam.
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In 2020, the Club established a partnership with the Asian Species Action Partnership (ASAP), through which we co-fund important projects for Critically Endangered bird species. In 2025, no grants were awarded as co-funding for ASAP projects, but an agreement was concluded to fund a project in early 2026.
The OBC-March Conservation Fund was set up in 2015 following the receipt of a grant awarded by the March Conservation Fund, on the recommendation of Mr. Ivan Samuels. It is run alongside and using the same principles as the main Conservation Fund. In 2022, the March Conservation Fund changed its grant administrator to NGO Source, with which OBC is now registered to receive funds from the March Conservation Fund. On 31 December 2025, OBC’s Eligibility Determination expired to be recognised as the equivalent of a 501 (c) (3) organisation in the USA, and to be able to receive funds from NGO Source. This has been renewed in 2026.
The Migratory Shorebirds Fund was established with a £30,000 donation specifically for this purpose, focused on, but not restricted to, conservation of the Spoon-billed Sandpiper. Grants for migratory shorebirds are administered on a rolling basis and through the small grants funding scheme, overseen by a Shorebirds Group of Council members with experience in the field. An additional £10,000 was received in 2025 from the original donor for this fund.
The Bertram Smythies Memorial Fund was set up in 1999, following the bequest of a share in the estate of the late Bertram Smythies. The use of this bequest is governed by a Statement of Aims and funding is targeted primarily on conservation orientated projects. These are larger projects than are supported by the Conservation Fund, often with a more pro-active involvement from one or more Council members and using the IUCN Red List of Threatened Species, ‘www.iucnredlist.org’ , as a guide to species prioritisation. Other projects, including the publication of material on Oriental Birds, are undertaken when they clearly fit the Club's charitable objectives.
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ORIENTAL BIRD CLUB
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
Objectives and activities (continued)
c. Volunteers
The OBC is run on an entirely voluntary basis by Council members and other members who take on specific non-Council tasks, for example our Country Representatives, Conservation Officers, and the members of the Conservation and Publication Committees. It would be very difficult to quantify the cost of the work on a paid basis and so no estimate has been given. The Club is very grateful to all those who freely give up their time in running the Club's affairs.
Public benefit
In setting our objectives and planning our activities Council has given careful consideration to the Charity Commission's published guidance on the public benefit requirement under the Charities Act 2011. Council always ensures that the activities we undertake are in line with our charitable objectives.
In order to maximise the public benefit from our activities the Club sets lower subscription rates and operates an Honorary Membership Scheme to encourage membership and participation from within the Oriental region. Papers from past issues of the Club's journal Journal of Asian Ornithology and bulletin BirdingASIA have been made freely available online. Finally, when considering applications for grants from the Club's Conservation Fund or developing projects for the Smythies Fund, Council prioritises those projects with high conservation value, as described above, and which involve Oriental nationals in order to build capacity within the region.
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ORIENTAL BIRD CLUB
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
Objectives and activities (continued)
d. Main activities undertaken to further the Charity's purposes for the public benefit
Conservation
In the last few years the Club has been focussing on strengthening its conservation impact, with a stronger team and by building stronger relationships with other conservation bodies. It has since overseen a significant increase in spending on a widening range of conservation projects. The Conservation Committee has been redefined to comprise two council members (Richard Grimmett and Paul Insua-Cao) and two conservation officers in order to provide strategic direction, oversee management of grants, and coordination with a network of country-focussed conservation officers who review proposals and manage grantees. The committee meets at least once a month. The OBC Council has special meetings twice a year to authorise project grants from the two grants funding rounds, while ad hoc grant approvals are formalised through the usual quarterly Council meetings. A Council decision in November 2025 means that henceforth approvals will be conducted by email.
The Club now actively and regularly liaises with the three other regional bird clubs (African Bird Club ABC, Neotropical Bird Club NBC and Ornithological Society of the Middle East OSME). In addition, OBC now works more closely with BirdLife International and the Asian Species Action Partnership (ASAP). OBC has sporadic engagement with the World Pheasant Association (WPA), the Asian Songbird Trade Study Group (ASTSG), Manchester Metropolitan University (MMU) and the European Association of Zoos and Aquaria (EAZA). The Club’s conservation focus has been refined, to concentrate efforts to protect threatened species within the region, especially shorebirds and songbirds.
Council awarded conservation grants during 2025 for projects in 9 countries, including:
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Under the Migratory Shorebirds Fund; two large grants and two small grant – all directly contributing to conservation of the Spoon-billed Sandpiper.
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Nineteen small grants through our bi-annual funding rounds (including the two on shorebirds above).
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OBC support has supported the establishment of the Masked Finfoot Task Force under the East AsianAustralasian Flyway Partnership. The Task Force includes four OBC Council members.
The work supported and results of recent grant awards are documented in BirdingASIA.
Ten of the grants were funded from the March Conservation Fund, which provided the Club with a donation of $25,000. Three projects were supported by a legacy from Suzanne Joy Campbell. One project was supported from proceeds of the sale of books sold through OBC.
The level of overall funding awarded is levelling off at about £50,000 per year and about 20 grants of all types, which is within current capacity of the Conservation Committee. The focus is now on improving the quality of projects and overall conservation impact.
e. Membership
Membership of the Club stood at 1,314 on 31 December 2025 (2024: 1,381), a decrease of 67. Included in this total were 139 Honorary Members (2024: 121). The gradual decline in membership is not unique to the Club.
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ORIENTAL BIRD CLUB
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
Achievements and performance
a. Main achievements of the Charity
2025 was another busy year for the Club and, as ever, OBC’s 100% volunteer-driven operation, meant the maximum possible percentage of all Club revenues went directly to conservation projects.
During the year the Club continued its focus on projects that would make an impact on the ground for threatened species, choosing as always to support initiatives run by local people and/or organisations within the region.
Spend on conservation projects within the region increased again year-on-year. OBC’s donors remain a key part of our work and play a vital role in maintaining the Club’s finances; we are very grateful to each and every one of them.
Sponsors Cley Spy continued their pre-loved optics donation program. The Club despatched record numbers this year, supplying more than ninety pairs of binoculars and a smaller number of telescopes to conservation projects across the Oriental region. We once again used the Global BirdFair as a vehicle to distribute almost the entire OBC stock of optics as a cost-effective way to get them into the hands of worthy recipients. We extend our thanks to the BirdFair exhibitors who hand-carried optics home with them to their respective countries! More optics stock has arrived since, and this work will continue through 2026 and beyond.
Lastly it is wonderful to be able to report that our programme of OBC sponsored tours is developing. Tours ran successfully in 2025, and we look forward to receiving funds from the Birding Ecotours' trip to Central and Southern Vietnam, BirdTour Asia’s Sep/Oct 2026 Banda Sea Cruise and Rockjumper’s April Sichuan tour during the coming year.
OBC again exhibited at the Global BirdFair, at which the best-selling ’Nine Pittas’ t-shirt range was replaced by a ‘Nine Broadbills’ sister design which once again proved very successful. As usual we owe a huge debt of thanks to Mark Gurney for all the hours he has spent creating the artwork for these t-shirts, which again helped us to break records for funds raised during the fair. This year we took more than £3,000 during the three days of the event. The Club has already committed to exhibiting at the 2026 Global BirdFair, to be held in the UK at the same venue as last year, Lyndon Top, Oakham, Rutland, LE15 8RN on July 10-12th 2026.
Other public events during the past year included OBC involvement in an 8-organisation ‘Avian Odyssey’ meeting held at the Natural History Museum in London. OBC’s speaker was Prof. Hua Fangyuan (Ph.D.) from the Institute of Ecology, Peking University who spoke on nocturnal migration acoustics and the nascent breeding bird survey project which her colleagues have been pioneering in China's major cities. The event was a great success, and although it will take a break in 2026, we hope that it will return from 2027 onward.
Meanwhile our Social Media Manager Vivian Fu has been busy looking after OBC’s Social Media platforms; OBC’s main Facebook Group (https://www.facebook.com/orientalbirdclub/) Facebook Photo Group (https://www.facebook.com/groups/OrientalBirdClub/) Instagram, and our group on the X platform are showing consistent growth.
2025 saw one or two changes to OBC personnel. Martin Lindop joined us as Assistant Treasurer, and there were changes at the helm of both BirdingASIA and the Journal of Asian Ornithology, with Alex Berryman stepping down from the former having served five years in the role to be replaced by James Lowen, and Frank Rheindt also moving on after a similar period in charge of JAO, with his shoes being filled by Geoff Davison.
JAO’s switch from once-annual publication to a continuous ‘publish on receipt’ model has been seamless and well received, with articles published singly as each is approved. This means we are now able to avoid long publication delays, which in our ever more digital world had been a dissuading factor for potential contributors considering placing material with OBC.
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ORIENTAL BIRD CLUB
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
Achievements and performance (continued)
Lastly, despite all of this positive news, it remains true that, like all of the other regional clubs, we are finding it harder each year to retain existing, and to recruit new members. A trend that is being repeated across many similar NGOs. The Club continues to look for new ways to attract members. As the ageing profile of our membership increases we would like to thank those members who have agreed to leave a legacy to OBC.
Financial review
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
b. Reserves policy
Following the guidance issued by the Charity Commission on charities' reserves the Club has established a policy towards reserves which has been approved by Council. The Club will aim to hold a level of reserves sufficient to fund its activities for one year, in order to ensure that the Club has sufficient resources to continue its activities through any temporary cash flow shortage or other unforeseen circumstances.
This entails holding sufficient Accumulated and Honorary Membership Fund reserves to finance two issues of BirdingASIA and one issue of the Journal of Asian Ornithology, together with the associated distribution and administration costs. In addition, sufficient Conservation Fund reserves should be maintained to finance a typical annual level of conservation grant awards. The Bertram Smythies Memorial Fund is governed by a Statement of Aims which envisages the fund being gradually expended over a number of years in pursuit of the Club's charitable objectives, primarily on conservation-orientated projects. The accounts detail the reserves balance on each of the five funds at 31 December 2025.
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ORIENTAL BIRD CLUB
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
c. Financial risk management objectives and policies
Council examines the main risks that the Club faces on a regular basis and has developed systems to monitor and control these risks to mitigate any impact that they may have on the Club in the future.
Since the Charity is run and managed on an entirely voluntary basis, the main risk the Club faces is recruiting and retaining a sufficiently large group of volunteers to ensure that the Club’s activities are delivered on a timely basis. As is the case with many small charities, specialist skills are challenging to recruit, and the workload falls on a small group of highly committed individuals.
The Club is supported by a wider group of volunteers beyond the trustee group, via both the Conservation and Publications Committee, plus volunteers that support the Club’s events.
In common with other similar societies OBC is continuing to see a slow decline in membership and a consequent decline in subscription revenues. This is probably the most significant issue that Council foresee over the medium term. Initiatives are underway to try to stop / slow the decline in membership. Subscriptions form a valuable source of unrestricted income from which the day to day operations of the Club are funded.
The Club is fortunate that the James Goodhart and the Bertram Smythies bequests, together with other unrestricted reserves accumulated over the life of the Charity significantly reduces financial and cash-flow risk. This has enabled the OBC to weather the long term decline in revenues from members.. At this time Council envisages that its reserves will enable all the Club’s activities to continue for the foreseeable future.
d. Detailed financial review
The Club generated an overall deficit of £2,313 for the year (2024: deficit of £1,173). Total reserves as at 31 December 2025 were £385,242 (2024: £387,555) of which £195,029 were unrestricted reserves (2024: £188,581). The accumulated fund generated a surplus of £6,448 (2024: £15,025).
Subscription income decreased by 1% (2024: 3%) continuing the steady decline. The value of Gift Aid tax refunds from UK subscriptions and donations was £4,674 (2024: £2,516). Bank interest has increased to £10,848 (2024: £8,687) due to the move of funds to higher interest earning vehicles.
The investment in a Charities Ethical Investment Fund (CEIF) was valued at 31 December 2025 at £52,940 (2024: £54,118), giving a rise to a unrealised loss of £1,178 in the year (2024: unrealised gain of £2,914). After transfers between reserves the accumulated fund had a balance of £125,785 (2024: £119,337). The Bertram Smythies Fund, a lightly restricted designated fund, generated no movement in the year (2024: £6,966) and had a balance of £69,244 as at 31 December 2025 (2024: £69,244). The Conservation Fund, including OBC-March, shows a deficit of £4,996 before transfers (2024: 8,957). Income of £15,052 (2024: £8,878) was generated from donations from our members and corporate sponsors. The Council have not approved a transfer to the Conservation Fund from the accumulated fund. Conservation grants of £38,331 (2024: 28,349) were awarded during 2025.
Grants totalling £51,467 were granted in 2025 (2024: £6,756) from the Migratory Shorebirds Fund, the balance of the fund at the year end is £3,152 (2024: £6,007). The membership at 31 December 2025 included 139 (2024 121) honorary members, funded from contributions to the honorary membership scheme. The continued generous support of our supporting members and business supporters raised £480 (2024: £725) in donations. The Honorary Membership Fund showed a deficit of £910 (2024: deficit £485) and a year end balance of £1,529.
Page 8
ORIENTAL BIRD CLUB
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
Structure, governance and management
a. Constitution
The Oriental Bird Club (OBC) is a charity registered with the UK Charity Commission (no. 297242). It was formed with an agreed constitution in 1986 and subsequently amended in 2001 and 2018. Membership of the Club is open to all, subject to payment of the appropriate subscription.
b. Methods of appointment or election of Trustees
A Council, who constitute the Trustees of the Charity, is elected annually from among the members to manage the affairs of the Club. The members of the Club’s Council when these accounts were approved, were elected at the last Annual General Meeting (AGM) held on 13 September 2025. The Club Constitution, revised in 2001 and 2018, specifies that the Club should have a minimum of ten Council members and requires them to stand for election each year and each Executive Officer of Council (Chairman, Secretary and Treasurer) to relinquish that office after five years. No person without a specific role can serve on Council for more than two consecutive years.
Council meets at least three times each year and is responsible for making all decisions in relation to the Club's ongoing activities. Council is supported in its decision making by two sub-committees, the Publications Committee and the Conservation Committee. The Publications Committee comprises Council individuals involved with the compilation, editing and production of the Club's publications; the Journal of Asian Ornithology and BirdingASIA. Council approves the size and content of each issue, based on recommendations from the Publications Committee.
The Conservation Committee comprises individuals with experience in the assessment and funding of bird conservation projects and is chaired by a Council member. It assesses applications for the Conservation Fund, Migratory Shorebirds Fund and Bertram Smythies Memorial Fund. Conservation awards are made based on an agreed set of criteria designed to measure their conservation value. Applications that satisfy the criteria are recommended for approval to Council. The OBC is fortunate to have a network of Conservation Officers with specialist knowledge of countries within the OBC region who review grant applications and Country Representatives whose advice may also be sought.
Trustees are nominated by members and put forward for election by the membership at the next AGM. Where prospective trustees are nominated early in the calendar year they may be co-opted onto Council until formally elected at the next AGM. Often such co-opted Council members are initially given no specific role and this period serves as an induction period. Additional training is provided on the responsibilities of Trustees, the structure, governance and management of the Club and its recent financial performance.
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ORIENTAL BIRD CLUB
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
Statement of Trustees' responsibilities
The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP (FRS 102);
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make judgments and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Constitution. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by:
................................................ ................................................ C Gooddie J Gregory (Chair of Trustees) (Treasurer)
Date: 1 July 2026
Page 10
ORIENTAL BIRD CLUB
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2025
Independent Examiner's Report to the Trustees of Oriental Bird Club ('the Charity')
I report to the Charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2025.
Responsibilities and Basis of Report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent Examiner's Statement
Your attention is drawn to the fact that the Charity has prepared the accounts 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Signed: Dated: 8 July 2026
Alice Lynch BSC FCA DCHA
MA Partners LLP 7 The Close Norwich Norfolk NR1 4DJ
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ORIENTAL BIRD CLUB
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
| Note Income from: Donations and legacies 3 Charitable activities 4 Other trading activities 5 Investments 6 Total income Expenditure on: Raising funds Charitable activities 8 Total expenditure Net (expenditure)/income before net (losses)/gains on investments Net (losses)/gains on investments Net (expenditure)/income Transfers between funds 16 Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Restricted funds 2025 £ 75,421 7,006 - - 82,427 - 89,798 89,798 (7,371) - (7,371) (1,390) (8,761) 198,974 (8,761) 190,213 |
Unrestricted funds 2025 £ - 24,838 11,967 10,848 47,653 5,256 36,161 41,417 6,236 (1,178) 5,058 1,390 6,448 188,581 6,448 195,029 |
Total funds 2025 £ 75,421 31,844 11,967 10,848 130,080 5,256 125,959 131,215 (1,135) (1,178) (2,313) - (2,313) 387,555 (2,313) 385,242 |
Total funds 2024 £ 31,533 31,263 6,077 8,687 77,560 2,487 79,160 81,647 (4,087) 2,914 (1,173) - (1,173) 388,728 (1,173) 387,555 |
|---|---|---|---|---|
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 14 to 26 form part of these financial statements.
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ORIENTAL BIRD CLUB
BALANCE SHEET AS AT 31 DECEMBER 2025
| Note Fixed assets Investments 12 Current assets Stocks 13 Debtors 14 Cash at bank and in hand Current liabilities Creditors: amounts falling due within one year 15 Net current assets Total net assets Charity funds Restricted funds 16 Unrestricted funds 16 Total funds |
2,009 4,874 264,829 271,712 (27,776) |
2025 £ 141,306 141,306 243,936 385,242 190,213 195,029 385,242 |
3,359 2,788 269,492 275,639 (26,551) |
2024 £ 138,467 |
|---|---|---|---|---|
| 138,467 249,088 |
||||
| 387,555 | ||||
| 198,974 188,581 |
||||
| 387,555 |
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
................................................ ................................................ C Gooddie J Gregory (Chair of Trustees) (Treasurer)
Date: 1 July 2026
The notes on pages 14 to 26 form part of these financial statements.
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ORIENTAL BIRD CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. General information
Oriental Bird Club is a registered charity in England and Wales and its registered address is 8 Holly Bank Cottages, The Avenue, Comberbach, Northwich, CW9 6HT.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Oriental Bird Club meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
2.2 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured.
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
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ORIENTAL BIRD CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
2. Accounting policies (continued)
2.3 Expenditure (continued)
Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.
All expenditure is inclusive of irrecoverable VAT.
2.4 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
2.5 Investments
Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance Sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of Financial Activities.
2.6 Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.7 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
2.8 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
2.9 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Page 15
ORIENTAL BIRD CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
2. Accounting policies (continued)
2.10 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
2.11 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
3. Income from donations and legacies
| Donations Legacies Total 2024 |
Restricted funds 2025 Unrestricted funds 2025 £ £ 70,421 - 5,000 - 75,421 - 24,202 7,331 |
Total funds 2025 £ 70,421 5,000 75,421 31,533 |
Total funds 2024 £ 31,533 - |
|---|---|---|---|
| 31,533 | |||
Page 16
ORIENTAL BIRD CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. Income from charitable activities
| Charitable activities Total 2024 |
Restricted funds 2025 Unrestricted funds 2025 £ £ 7,006 24,838 4,872 26,391 |
Total funds 2025 £ 31,844 31,263 |
Total funds 2024 £ 31,263 |
|---|---|---|---|
5. Income from other trading activities Income from non charitable trading activities
| Unrestricted | Total | Total | |
|---|---|---|---|
| funds | funds | funds | |
| 2025 | 2025 | 2024 | |
| £ | £ | £ | |
| Sales of goods and sales commissions | 11,967 | 11,967 | 6,077 |
6. Investment income
| Unrestricted | Total | Total | |
|---|---|---|---|
| funds | funds | funds | |
| 2025 | 2025 | 2024 | |
| £ | £ | £ | |
| Bank interest | 10,848 | 10,848 | 8,687 |
Page 17
ORIENTAL BIRD CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. Analysis of grants paid
| Grants paid Total 2024 |
Grants to Individuals 2025 £ 89,798 43,145 |
Total funds 2025 £ 89,798 43,145 |
Total funds 2024 £ 43,145 |
|---|---|---|---|
8. Analysis of expenditure on charitable activities
Summary by fund type
| Charitable activities Total 2024 |
Restricted funds 2025 Unrestricted funds 2025 £ £ 89,798 36,161 44,062 35,098 |
Total 2025 £ 125,959 79,160 |
Total 2024 £ 79,160 |
|---|---|---|---|
9. Analysis of expenditure by activities
| Charitable activities Total 2024 |
Activities undertaken directly 2025 £ 17,242 16,463 |
Grant funding of activities 2025 £ 89,798 43,145 |
Support costs 2025 £ 18,919 19,552 |
Total funds 2025 £ 125,959 79,160 |
Total funds 2024 £ 79,160 |
|---|---|---|---|---|---|
Page 18
ORIENTAL BIRD CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. Analysis of expenditure by activities (continued)
Analysis of direct costs
| Cost of production - BirdingASIA Cost of production - JAO |
Charitable activities 2025 £ 13,409 3,833 17,242 |
Total funds 2025 £ 13,409 3,833 17,242 |
Total funds 2024 £ 11,782 4,681 |
|---|---|---|---|
| 16,463 |
Analysis of support costs
| Postage and mailing Meeting costs Bank charges and interest Professional fees Exchange differences Publicity and website costs |
Charitable activities 2025 £ 7,517 1,589 1,211 7,440 192 970 18,919 |
Total funds 2025 £ 7,517 1,589 1,211 7,440 192 970 18,919 |
Total funds 2024 £ 8,748 1,747 1,288 6,660 181 928 |
|---|---|---|---|
| 19,552 |
10. Independent examiner's remuneration
The independent examiner's remuneration amounts to an independent examiner fee of £1,500 (2024 - £1,440) , and other services of £5,940 ( 2024 - £5,220 ).
11. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) .
During the year ended 31 December 2025, no Trustee expenses have been incurred (2024 - £NIL) .
Page 19
ORIENTAL BIRD CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
12. Fixed asset investments
| Cost or valuation At 1 January 2025 Additions Revaluations At 31 December 2025 Net book value At 31 December 2025 At 31 December 2024 13. Stocks Finished goods and goods for resale |
Listed investments £ 54,118 - (1,178) 52,940 52,940 54,118 |
Unlisted investments £ 84,349 4,017 - 88,366 88,366 84,349 2025 £ 2,009 |
Total £ 138,467 4,017 (1,178) 141,306 141,306 138,467 2024 £ 3,359 |
|---|---|---|---|
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ORIENTAL BIRD CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
14. Debtors
| Due within one year Other debtors Prepayments and accrued income |
2025 £ 4,674 200 4,874 |
2024 £ 2,488 300 |
|---|---|---|
| 2,788 |
15. Creditors: Amounts falling due within one year
| Accruals and deferred income Grants accrued - individual Deferred income at 1 January 2025 Resources deferred during the year Amounts released from previous periods |
2025 £ 25,051 2,725 27,776 2025 £ 9,325 6,679 (7,044) 8,960 |
2024 £ 26,551 - |
|---|---|---|
| 26,551 | ||
| 2024 £ 8,410 6,573 (5,658) |
||
| 9,325 |
The Charity receives subscription income and advertising income in advance of delivering the related membership benefits and advertising services. These amounts are therefore recognised as deferred income until the performance obligations have been met.
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ORIENTAL BIRD CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
16. Statement of funds
Statement of funds - current year
| Unrestricted funds Designated funds Bertram Smythies Memorial Fund General funds General Funds Total Unrestricted funds Restricted funds Conservation Fund OBC - March Conservation Fund Migratory Shorebirds Fund Honorary Membership Fund Total of funds |
Balance at 1 January 2025 £ 69,244 119,337 188,581 140,730 49,798 6,007 2,439 198,974 387,555 |
Income £ - 47,653 47,653 33,335 - 48,612 480 82,427 130,080 |
Expenditure £ - (41,417) (41,417) (38,331) - (51,467) - (89,798) (131,215) |
Transfers in/out £ - 1,390 1,390 49,798 (49,798) - (1,390) (1,390) - |
Gains/ (Losses) £ - (1,178) (1,178) - - - - - (1,178) |
Balance at 31 December 2025 £ 69,244 |
|---|---|---|---|---|---|---|
| 125,785 | ||||||
| 195,029 | ||||||
| 185,532 - 3,152 1,529 |
||||||
| 190,213 | ||||||
| 385,242 |
Page 22
ORIENTAL BIRD CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
16. Statement of funds (continued)
Conservation Fund
The Conservation Fund was set up to provide awards to projects with high merit for conservation in the Orient. It is funded from donations to the Club, from both individual members and the Club's Corporate Sponsors, along with the net proceeds from raffles and other fundraising activities.
In the year £49,798 was transferred from the OBC-March Conservation Fund to the Conservation Fund to combine the funds which are for the same purpose.
OBC-March Conservation Fund
This Fund was set up in 2015 following the receipt of a grant awarded by the March Conservation Fund of Tides Foundation, on the recommendation of Mr. Ivan Samuels. It is run alongside and using the same principles as the main Conservation Fund.
In the year £49,798 was transferred from the OBC-March Conservation Fund to the Conservation Fund to combine the funds which are for the same purpose.
Migratory Shorebirds Fund
The Migratory Shorebirds Fund was established with a £30,000 donation specifically for this purpose, focused on, but not restricted to, conservation of the Spoon-billed Sandpiper. Grants for migratory shorebirds are administered on a rolling basis and through the small grants funding scheme, overseen by a Shorebirds Group of Council members with experience in the field. An additional £10,000 was received in 2025 from the original donor for this fund.
. Bertram Smythies Memorial Fund
The Bertram Smythies Memorial Fund was set up in 1999, following the bequest of a share in the estate of the late Bertram Smythies. The use of this bequest is governed by a Statement of Aims and funding is targeted primarily on conservation orientated projects. These are larger projects than are supported by the Conservation Fund, often with a more pro-active involvement from one or more Council members and using the IUCN Red List of Threatened Species, ‘www.iucnredlist.org’, as a guide to species prioritisation. Other projects, including the publication of material on Oriental Birds, are undertaken when they clearly fit the Club's charitable objectives.
This designated fund, which has been set aside by Council out of unrestricted funds, arose as a result of a legacy from the estate of Bertram Smythies. It will be used in furtherance of the Club's charitable objectives, with conservation or conservation awareness projects the preferred purpose to which the funds, along with interest earned from their investment will be directed.
Honorary Membership Fund
This Fund has been set up to provide honorary membership for nationals in the Orient who are not able to pay full subscriptions. It is funded from subscriptions from Supporting Members and Business Supporters. A transfer of £1,390 was made in 2025 to the Accumulated Fund (2024 - £1,210).
Page 23
ORIENTAL BIRD CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
16. Statement of funds (continued)
Statement of funds - prior year
| Unrestricted funds Designated funds Bertram Smythies Memorial Fund General funds General Funds Total Unrestricted funds Restricted funds Conservation Fund OBC - March Conservation Fund Migratory Shorebirds Fund Honorary Membership Fund Total of funds |
Balance at 1 January 2024 £ 61,548 112,008 173,556 169,158 30,327 12,763 2,924 215,172 388,728 |
Income £ 7,331 41,155 48,486 8,878 19,471 - 725 29,074 77,560 |
Expenditure £ 365 (37,950) (37,585) (37,306) - (6,756) - (44,062) (81,647) |
Transfers in/out £ - 1,210 1,210 - - - (1,210) (1,210) - |
Gains/ (Losses) £ - 2,914 2,914 - - - - - 2,914 |
Balance at 31 December 2024 £ 69,244 |
|---|---|---|---|---|---|---|
| 119,337 | ||||||
| 188,581 | ||||||
| 140,730 49,798 6,007 2,439 |
||||||
| 198,974 | ||||||
| 387,555 |
Page 24
ORIENTAL BIRD CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
17. Summary of funds
Summary of funds - current year
| Designated funds General funds Restricted funds |
Balance at 1 January 2025 £ 69,244 119,337 198,974 387,555 |
Income £ - 47,653 82,427 130,080 Income £ 7,331 41,155 29,074 77,560 |
Expenditure £ - (41,417) (89,798) (131,215) Expenditure £ 365 (37,950) (44,062) (81,647) |
Transfers in/out £ - 1,390 (1,390) - Transfers in/out £ - 1,210 (1,210) - |
Gains/ (Losses) £ - (1,178) - (1,178) Gains/ (Losses) £ - 2,914 - 2,914 |
Balance at 31 December 2025 £ 69,244 125,785 190,213 |
|---|---|---|---|---|---|---|
| 385,242 | ||||||
| Balance at 31 December 2024 £ 69,244 119,337 198,974 |
||||||
| Summary of funds - prior year | ||||||
| Designated funds General funds Restricted funds |
Balance at 1 January 2024 £ 61,548 112,008 215,172 388,728 |
|||||
| 387,555 |
18. Analysis of net assets between funds Analysis of net assets between funds - current year
| Fixed asset investments Current assets Creditors due within one year Total |
Restricted funds 2025 Unrestricted funds 2025 £ £ - 141,306 192,938 78,774 (2,725) (25,051) 190,213 195,029 |
Total funds 2025 £ 141,306 271,712 (27,776) |
|---|---|---|
| 385,242 |
Page 25
ORIENTAL BIRD CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
18. Analysis of net assets between funds (continued)
Analysis of net assets between funds - prior year
| Fixed asset investments Current assets Creditors due within one year Total |
Restricted funds 2024 £ - 198,974 - 198,974 |
Unrestricted funds 2024 £ 138,467 76,665 (26,551) 188,581 |
Total funds 2024 £ 138,467 275,639 (26,551) 387,555 |
|---|---|---|---|
19. Related party transactions
The Charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Charity at 31 December 2025.
Page 26