## **Independent Examiners Report to the trustees of the De Vere Society** I report to the trustees on my examination of the accounts of the society for the year ended 31st December 2023, which are set out on page 2 and 3. ## **Respective responsibilities of trustees and examiner** As the charity’s trustees you are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the 2011 Act - to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act - to state whether particular matters have come to my attention. ## **Basis of independent examiners report** My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out below. ## **Independent examiner’s statement** In connection with my examination, no matter has come to my attention: 1. which gives me reasonable cause to believe that in any material respect the requirements - to keep accounting records in accordance with section 30 of the 2011 Act; and - to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met; or 2. to which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Margaret Fowler 22[nd] January 2024 AAT Licensed Accountant 55 Gilmore Crescent Ashford Middlesex TW15 2DD 1 **----- Start of picture text -----**
DVS Accounts
2023
Bank Accounts 31.12.19 31.12.20 31.12.21 31.12.22 31.12.23
Close £ Close £ Close £ Close £ Close £
Barclays 9438.7 4232 535
community 17,668.06 2,779
Barclays saving 9263.28 88301 170310
139,347 110,492
PayPal $ & £ 6118.19 4379 12033
3,399 2,340
Barclays $ 2368.49 1613 0
- -
Float
2,119
Consolidated bank 27189 98525 182877
balance 160,414 117,730
Bank Movement 1357 71336 84353
(22,463) (42,684)
Accounts 12m to 12m to 12m to 12m to 12m to
Dec 2019 dec 2020 dec 2021 dec 2022 Dec 2023
Revenues
PayPal subs (net of 3151 4263 6818 10,851
fees) 6,753
Barclays £ subs 2143 2178 2014 2,579
2,714
Barclays $ subs 1537 1155 1144 0
-
Over -30 -225 43 -235
payment/rebate -
Unpaid subs due 5 150 0
-
Gift aid accrued 300 329 350
320
Total subs 7101 7705 10519 13,194
9,787
book sales 13,808
Shop sales 268 983 3,799
7,943
Event Ticket Sales 0 0 8,783
Interest income 37 16 9 1,146
66
Donations 1000 80967 115380 35,970
33,721
Total Revenues 8406 88688 126891 76,700
51,516
**----- End of picture text -----**
2 **----- Start of picture text -----**
Operating
Expenses
Paid Admin
- - (5,172) (12,907) (26,707)
Committee
expenses (1,659) (2,324) (2,467) (4,787) (7,869)
Digital marketing
- - -
(524) (374)
Bank charges
(44) (7) - (30) (242)
Admin &
Accountancy (80) (90) (100) (110) (210)
Insurance
(532)
Data privacy
- -
(1) (2,160)
Fx effects
26 200 (327) (256) (162)
Total expenses
(2,282) (2,595) (10,226) (18,090) (35,723)
Operating surplus
6,124 86,093 116,665 33,426 40,977
Exceptional legal
fees (23,879)
Operating surplus
after exceptional 6,124 86,093 116,665 33,426 17,099
items
Member Services,
Research &
Dissemination
Zoom & IT Subs
- - (2,251) (2,724) (2,643)
Events
(771) (1,537) (3,324) (12,730) (25,843)
DVS Quarterly :
Postage and (3,122) (3,949) (4,515) (8,068) (6,228)
Printing
Books: Preprint &
publishing - - (15,160) (18,911) (11,979)
Inventory for shop
(280) (186) (3,243)
Research Grants
(575) - - (5,246) (5,404)
Design, website,
social media and - (9,758) (6,900) (6,961) (4,443)
SEO
Fixtures and
hardware - (1,288) (1) - -
**----- End of picture text -----**
3 |**Total member**
**services etc.**||**(4,468)**||**(16,532)**||**(32,431)**||**(54,825)**||**(59,783)**| |---|---|---|---|---|---|---|---|---|---|---| |||||||||||| |**Surplus for Year**||**1,657**||**69,560**||**84,234**||**(21,399)**||**(42,684)**| |Timing
adjustments||(300)||1,776||119||(1,064)||| |**Cash movement**||**1,357**||**71,336**||**84,353**||**(22,463)**||**(42,684)**| 4