**WORLD'S POULTRY SCIENCE ASSOCIATION - UK BRANCH ACCOUNTS FOR YEAR ENDED 31ST DECEMBER, 2023** ||**PROFIT AND LOSS ACCOUNT**||||**SYMPOSIUM ACCOUNT**|**SYMPOSIUM ACCOUNT**|**SYMPOSIUM ACCOUNT**||| |---|---|---|---|---|---|---|---|---|---| ||**INCOME**|**2023**|**2022**|||||**2023**|**2022**| ||**Interest**
**Membership**|**252**
**5,029**
**19,900**
**74**
**296**
**-**|**43**
**6,109**
**19,318**
**56**
**2,000**
**-**||**Income**|||**19,308**|**38,705**| ||**Dividends**||||**Expenditure**|||**5,975**|**37,389**| ||**Royalties**||||||||| ||**Grant**
**Other Income**||||**NET SURPLUS 2023**|||**13,333**|**1,316**| ||||||||||| |||**25,551**|**27,526**||**Balance Sheet at 31st December, 2023**
||||| ||||||~~**ASSETS**~~|||~~**2023**~~|~~**2022**~~| ||**EXPENDITURE**|**3,108**
**-**
**4,725**
**413**
**70**
**2,000**
**3,540**
**10,375**
**15**
**645**
|**2,765**
**-**
**4,725**
**394**
**70**
**2,000**
**108**
**15,213**
**20**
**641**
||**Equipment**
**Charifund -at cost**|||**135**
**259,309**
**33,248**
**26,632**|**150**
**259,309**
**19,648**
**26,205**
**-**| ||||||||||| ||**WPSA Levies**||||**( 23,275 Income Units & 468 Accum.)**||||| ||**Travel Expenses- Council**
**Secretary, Treasurer & Webmaster**||||**(Market Value £474,356 )**
**Royal Bank of Scotland**||**Branch**||| ||**Accountancy Fee**
**Postages, Stationery & Sundries**||||||**Symposium**||| ||**BPS Publication Costs**||||||||| ||**Spring Meeting**
**Prizes & Awards**||||||||| ||**Depreciation**
**Website Charges**|||||||**319,324**|**305,312**| ||||||**LIABILITIES**||||| ||||||**Creditors**|||**394**|**375**| ||||||**Reserves-**
**Brought Forward**
||**304,937**
||| ||**BRANCH SURPLUS 2023**|~~**24,891**~~|~~**25,936**~~||**Add: Increase in Year**||**13,993**|**318,930**|**304,937**| ||**BRANCH SURPLUS 2023**|**660**|**1,590**||||||| |||||||||**319,324**|**305,312**| NOTES; As a registered Charity, the UK Branch of the Association is not liable to taxation on investment income, capital gains or corporation tax but is liable for VAT. REPORT TO THE MEMBERS: I have examined the accounts of the WPSA UK Branch for the year to 31st December, 2023 The Charity's Trustees are responsible for the preparation of the accounts. The Charity trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993( the act) and that an independent examination is needed. It is my responsibility to: Examine the accounts (under section 43(3) a of the Act) Follow the procedures laid down in the general directions given by the Charity Commissioner State whether any particular matters have come to my attention. My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with these records.It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. the procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the accounts. 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 41 of the 1993 act and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 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. John Little 1 Masonhill Place Ayr, Scotland. KA7 3PA 17th February 2024