,
.
EDINBURGH NATURAL HISTORY SOCIETY A Scottish Charitable Incorporated Organisation Scottish Charity No SC004669
_
Report and Accounts Year ended 31 July 2025
Trustees’ Annual Report
For the Year ended 31 July 2025
The trustees have pleasure in presenting their report, together with the financial statements, for the year 1 August 2024 to 31 July 2025.
Reference & Administrative information:
Charity name: Edinburgh Natural History Society
Charity number: SC004669
Address: C/O 28 Rutland Square, Edinburgh EH1 2BW
Current Trustees: President Vacant Vice President Vacant Treasurer Secretary Ordinary Council Members
GBved as a trustee until October 2024.
Structure, Governance, and Management:
Constitution
The Society is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered in its current legal form on 19 November 2015. The charity was previously an unincorporated organisation but changed its legal form to a SCIO. The assets of the unincorporated organisation were transferred to the SCIO by 31 December 2015. It is managed by the Council. Appointment of Trustees The members of the Council, which normally meets at least three times a year, are the charity's trustees. Council members are elected at the Annual General Meeting of the Society, which is normally held in October or November. The Constitution provides for four to nine Council members including office-bearers. The programme of meetings is planned by the Events Committee. New Council members receive copies of Accounts and minutes of previous meetings and the Constitution.
-41-
Objectives and Activities:
Charitable purpose
The charity’s purpose is to advance education by natural history excursions, talks and related activities, including social media.
Activities
Monthly indoor and outdoor meetings are held in the winter, and 20 to 30 field trips are held during the summer. The focus of the Society's activities is on natural history in southeast Scotland. A detailed record of activities is produced in the Society's Journal.
Achievement and Performance
Indoor talks continued in 2024/25. The annual Journal was produced. A full programme of outdoor meetings was held during the year.
Financial Review
The main source of funding is membership subscriptions. Total receipts, including subscriptions were £2,455, and payments totalled £(1,692), so that the Society's funds increased by £763 in the year. Reserves The Council's policy continues to be to maintain free reserves at a level that equates to around six months of unrestricted expenditure. i.e. around £1,500. Current free reserves exceed this figure, which should provide sufficient funds to cover all normal charitable and governance costs and meet any future professional fees for services currently provided by members, such as bookkeeping and accounts.
Plans for the future period
The trustees intend to continue current activities and to promote membership.
Approved by Council on 11 August 2025 and signed on its behalf by:
tO
Edinburgh Natural History Society
Receipts and Payments Account Year ended 31 July 2025
| General | Designated | Restricted | Year to | Year to | |
|---|---|---|---|---|---|
| Fund | Fund | fund | 31/07/25 | 31/07/24 | |
| Receipts | |||||
| Subscriptions & | |||||
| donations | 1,278 | 1,278 | 1,413 | ||
| Fundraising | 0 | 0 | 0 | ||
| Legacy | 0 | 0 | 20,000 | ||
| Microscope | |||||
| deposits | 0 | 0 | 0 | ||
| Interest | 0 | 896 | 896 | 428 | |
| Tax recovered | toy Bee | Vie le | ae | Oe SI | Raa |
| Total receipts | 1,559 | 896 | 2,455 | 22,117 | |
| Payments | |||||
| Payments for | |||||
| charitable | |||||
| activities | |||||
| Indoor meetings | 585 | 100 | 685 | 1,476 | |
| Journal | 295 | 295 | 276 | ||
| Outdoor Meetings | 101 | 101 | 51 | ||
| Excursions | 50 | 50 | 0 | ||
| Online meetings | 189 | 189 | 187 | ||
| Website | 57 | 57 | 44 | ||
| Newsletter costs | 7 | 7 | 30 | ||
| Insurance | 281 | 281 | 265 | ||
| Microscope | |||||
| servicing | 0 | 0 | 0 | ||
| Microscope | |||||
| deposits | 0 | 0 | 0 | ||
| Miscellaneous | 27 | 27 | 29 | ||
| Total payments | 1,592 | 100 | 1,692 | 2,358 | |
| Surplus forYear | -33 | 796 | 763 | 19,759 | |
| Transfers | 0 | 0 | 0 | 0 | 0 |
| Fund balances at | |||||
| 1 August2024 | 26,703 | 24,673 | 120 | 51,496 | 317ST |
| Fund balances | |||||
| at31July2025 | 26,670 | 25,469 | 120 | 52,259 | 51,496 |
= 3%
Edinburgh Natural History Society
Statement of Balances
Year ended 31 July 2025
| 31 July | 31 July | |
|---|---|---|
| 2025 | 2024 | |
| Bank and cash balances | ||
| 32 Days’ notice account | 30,763 | 15,091 |
| Bank current account | 215 | 347 |
| Deposit account | 21,281 | 36,058 |
| 52,259 | 51,496 | |
| Represented by | ||
| General Fund | 26,670 | 26,703 |
| Designated Fund | 25,469 | 24,673 |
| Restricted fund | 120 | 120 |
| Totalcashatbankandinhand | 52,259 | 51,496 |
Approved by Council on 11 August 2025 and signed on its behalf by:
SA
Edinburgh Natural History Society
Notes to the Accounts Year ended 31 July 2025
1, Accounting Policies
Accounting Convention
The accounts are prepared on the receipts and payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
Funds Structure
General funds are unrestricted. However, the Council has designated the income from certain legacies and substantial donations for the following purposes:
Expenditure relating to indoor and outdoor meetings
Equipment for indoor meetings Charitable donations New website
The restricted funds are deposits for loans of microscopes.
Expenditure
The Society had no governance costs, and all expenditure has been treated as charitable.
2. Trustees
No remuneration was paid to trustees. The Society has no employees.
-5-
Independent Examiner’s Report to the Trustees of The Edinburgh Natural History Society
| report on the Accounts of the charity, set out above, and on the Trustees’ Report.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1)(d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeks 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 | do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In the course of my examination no matters have come to my attention:
-
which give me reasonable cause to believe that in any material respect the requirements:
-
e to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
-
e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Date: | ¢
MT 2025
“Be