REGISTERED CHARJTI, NUMBER: SC310150 Report of the Trustees and Receipts & Payments Account For The YeAr Ended 31 October 2025 for THE AQUATIC COLEovfERA CONSERVATION TRUST
THE AQUATIC COLEOPTERA CONSERVATION TRUST FINANCIAL ST ATEMENrs YEAR ENDED 31 ocfoBER 2025 cowr£wrs PAGE Trustees Allnual Rq)ort Ito2 Ind¢pendent Examiner"s Report 2* Recekpts and Payment AcLx)ullt Stateent of Balances Nott% to the Financial Statements
'fHE AQUATIC COLEovfERA CONSERVATION TRUST Report of the Trustees YEAR ENDED 31 ooBER 2025 ThE TnL8tees, prESETht theirrewrt with the fitlaucial 5tatemcllts of the ¢hariiy For the year ended 31 October 2025. REFEREWCE AND ADEIt1Tr41STRATtVE DETAIts Charity registration llomber SC310150 Prillcip81 Address Th¢ Aqu&lic Colptera COtLvation Trust 3 Eglinton T¢Ge Ayr KA7 IJJ Tru8tees The Ttee5 who seryed IfLe company dutiDg the peEi(Kl werc &s follows.. D Bitton A foster ALaw R Mackay-AusLon K liowley R Angus A St6W8rt Independent Examlner McKinlloTh & Co Lt4 ACPA 33 Newmark6t Street. Ayr, KA7 ILL STRUCTURE, GoVERNNCE AND fiIIANAGEMENT The cELafity is controlled by IL9 governing ¢knellL a MemoTaT]dum of Undmtanding originally dated 31 July 2006, attd consututss a jtttu.ted comp8lly* iimited guardniee. as defmed by the CompleS Act 2006. TnL%tees serve 8 peri of three years ort a rotational b88Trs, attd njay be invited to offer themselves for reappoinltllent. New Trustees are rMited largely by word of mouth ro identify appropriately qualified prolessional and allteur entomologists demonstsBting enthusiasm for the conservation of aquatic Coleoptera within the UK. Potenti81 Truste&s are invxted to apply to the cunEnt Tnttt. The organssational strueture of the ctsmpatty is decided and monitored by the board of Tntee9. The Board meets once a year at the Anllual General %leeting and onee Kllore within the year if reqllta. The dav to day r1Thg of the company is the TesponsibilÈtv of the CbaInThreaSUrer who ts ac¢oun19llt to the Board of Tru8tee#. The Tre&surer and Secretary eorre5pond on average onc¢ a wecL Othcr Trnstees &re e(mtacted in the event that all wtnts of view are needed and a Board decision is required. We have Fal njles such that expendittwe to the value of £500 (fully rec¢Ipt} may b¢ authorised by thc Trusur¢r alon¢, ¢xnditr¢ to th¢ value of £1,000 by the Tre&8urer and Secretary al in excess by the whol¢ Board. P8ge I
THE AQUATIC COLEPTERA CONSERVATION TRUST Report of the Trustees YEAR ENDED 31 OCTOBER 2025 Objective8 ACtitieS The objectives and activities of The Aquatic Coleoptera ConseThTation Trust are &8 follows.. To address conseTration issues a&S(lated with Red List Species of aquatic beetleg in the United Kingdom. in particular S41 SpeLies in Eagland and S42 Species in Wale&, i.e as listed in Section8 41 and 42 of the Natural Environtnent and Rura] ConJmunitirs (or NERC) Act 2006, and srrties of equivalent rarity and threat stAtU5 in Scotland. To promote regefjrch on weÉland bcetles appropTiat¢ to the corty*rvation n¢¢ds identified ill the United Kstigdom. To Iai8e th¢ profile of ld insects ond related Species bypubli¢atson ynd specialist adsic¢. To support th¢ National Biodivcrsity Network (NBNI, iRecord alld similor UK-wide initiatives by providing dats and by inteiprets¢ion of dat Achlevements and PerformAnce Relernit activitiE8 within tbE rqK)rtiD8 pcrirf rqrted atthe At]Dual General Meeting were.. The go-ahcad w&8 given by the Biological Rvordq C¢ntre for a new"Atl8s 4", •tiug at le&qt Atlas l. This is intended to produce a unified dats-base, reoed to elin]ina errors, and inc]udillg 4,599 records acquired ill 2024 and 4,650 in 2Ck25, largely gained from i'olunteers Sending in rnat¢rial and with rnu¢h effort in verificatson of rewrds OD iRe¢ord. About 25 SGicntifiG pap3 WC noted 2025. several acknowledging $14)port fiDllL Acct trustees. A new websiie was set . Several field surveys were ulldertakeu of whtch oThe, itk the south of "e Districl conmiercially fulld¢d. Financial RevieTrv Income incrcastd in the year to £5,629 (4024 - £800), TesuIting in a dt£r¢ase in fimds of £1,146 (2024- £1,487). Ai thc year cnd there was a surplus of fwids of £6,647 (90?4- £7.79J). All reserves of the c¢)mpany 8re general nds. The General Fund 15 available foruse at the discretion of the Trusrees in fiutherance of the general objtiveS of the company. The Trustees have aq6essed the major risks to which the Charity is expose4 and are satisfied that systems are in place to mitigate exposu to the majorrisks. Approv by the Trustee5 at signed on theirbelulf Prof Garth F05ter- Trustee Pag¢2
Iudependent E.ximiner's Report to the I'rustees of THE AQUATIC COLEOFfERA CONSERVATIO,Y TRUST I report the accoullts for the y¢areI¢d 31 (ktober 2025 set out OD pages 3 and 4. Respective respoD5ibi]itlei of trStee$ and examlner The charity'8 ttustees (who a]so the diKctot¥ of the compall> for the PUSe5 of company law} are responsible tor the preparatioll of ¢he fanCial staten)ents io aCcord8t with the tern of the cln¢S and TTUStee knvestmerAt (Scotl&lld) Act 25 and the Charities Accounts {Seotland) Regulatio 2006. The ¢harity trus$ Gonsider that ttie audit reqUin* oFRegulation 10{1) (a) to (c) of the 21X)6 Accounts Regulations does not apply. It is llly spOnsIbl11ty to exaJnine the accounts ag required ullder gtion 44(1) (c) of tli¢ Acl and to statE whcther parucuiar matws have come to my attentii)IL Ba515 of the llldependellt euwiuer's report My exa]natiOn is carrked out io a¢cordall¢e with Regulation I l of tbe 2006 Accowjts Rcgulation& A exaukinatioll includes a rw¢w of the accounting recoThL< kept by the-lwitv and a Comparison oFthe fmanciai statements presellted with those records. It also includ co$1deratsort of any UDuwal it¢ms or disclosures in the financial statements, and seeking explanations from the trustees conc¢rning any su¢h tD&tters. The proCedUS undertakctt do llot proiryde all tlLe eiideuce that would be qUired in audil and coll8equently I do not express audit Opillion on the view given by the finAtt¢ial staknnents. Illdepelldellt 8]Der'S statsment ltt collnection with my ¢Kamiti0ll. no m8tterh&8 ¢ome to my attentio (l) Which gives rne r&vooable cause to believe thai in any material r¢specL the requirnnents - to keep accouiiting re¢or(ts iti a¢rord8n(t with Section 44IIXa) of d?e 2005 Actand regulation 4 of the 2006 Accounts Regulatioos. atld - ts) prepare accounts whi¢h ara>Td with the accoulltiDg rdS aod to Comply with regulatioll 8 of the 2006 Accounts Regu]ations. Have notbeell me¢ or (2) To in my opillio att&ition should be dravln ill order to enable aproper Ullderstauding of the accounts tts be reaGhe McKiDllon & Co ild, ACPA 33 Ne5met Stre Ayr KA7 ILL Pagc2a
THE AQUATIC COLEOPTERA CONSERVATION TRUST Recelpts alld Payments Aceouut For the Year Ended 31 October 2025 20 2024 Recelpts Investh]ents Nil Ni Charitable Activities 5,629 800 Compensation Nil Nil Sntere8t Nil Nil 5.629 80D Payment8 Payments or eharltable rdetivllles Travel attd sub8i8tanc¢ 2.571 402 Stationery ad postaEe 401 306 Books 391 77 Sub8criplion8 Nil Software 186 243 Repairs and maintsnan¢e 1,516 Nil Sundry Expenses 167 5.169 1.195 Governance Costs Accountancy 1.606 ,092 (1,146) {1,487) Total Payments Sllrplu$ l (Defl¢lt) ft>r ye Ail Funds are restricted (1.146) 11.487)
THE AQUATIC COLEOPTERA CONSERVAITON TRUST STATEMENT OF BALANCFS AT 31 OCTOBER 2025 2f125 2024 Flxed Assets Tattgible Fixed Assets Nil Nil Current Assets Ballk Accounts CL4h (YD Hattd 15,181 Nil 9,116 Nil 15.181 9,116 Cllrrent Llabllltjes CreditorslAc¢rnals Direettrr'8 tA)an Deferred Income 480 6,454 1,600 1,323 Nil Nil Net Current IAabilitieslA85ets 8.534 1,323 Total Assets Les5 Currellt Li*biIities 6,647 7.793 Representing: lJnrestricted Funds 6,647 7.793 Approved by the TnLSi ed on their behalf Prof Garth FOst- Trslee
THE AQUATIC COLEowfERA CONSERVAITON TRUST NOTES TO THE FINANCIAL STATEMENTS YEAR ENDKD 31 ocfoBER 2025 AccollDti Pollcies Accollting Convention The FaclaI statements of the charily. wbi¢b is 8 public benefit entity under FRS102, have betn prepaiEd in accordance witb the Cbarities SORP (FRS1021 'Aeeounting alld Reporting by Chan'ties: Statement of Recon]melld¢d Practice applicable chasities preparillg their accordance with the Financial Reporting Standard applicable in the UK attd Republic of Ire]and tFRS102} {cffective l Jaouary 2015),, Financial R¢porting Standard 102 'The Finattcial Rewting Standard &ppliknable in the UK and Rq)ublic of Ireland, and the Companies Act 2(lJ6. The finallcial statement8 hav¢ been prepared under histori¢al cost conventiin. The prwntation currency of the financid statements is the Pound Sterling (£} Going Concern No materials uu¢eTtaintie8 related to events or conditions that Gist significant doubt about the ability of the ¢on]pany to continue as a going Concern hait been identified by the Trnstees. The Trustees hoping to encourage a Jjumberof youngereandid&teg to apply to bewme Ttee8. Incowe Resources All income 1$ recoguised in the Statement of Fill8ti¢ial kniviti¢8 once the charity ha5 tit]eMellt to the fLd8, it is probable the illcome will be receÈved and the awount c4n be measured reliably. ResouTce5 Eollded Liabilities we recognIs as ¢xpcnditti]E a5 &5 there is a legal or conslrnctive obligation cominittiug the cbarity to expeLdituR. it 15 probable that a trfer of economic benefits be JEquired in settlement and the arnount of ihe obiigaiion Gall be tuc&8ured reliably. Expenditure is accourAted for on an accrnals b&%is and has been classifAed under btadillgs that ag8TEg&te all cost relat to the ¢ategory. Wiere cogts cannot be direct]y attnknted io pacular ILeadiD8s they b&v¢ been aiLocated the activilie8 on a basis consisteni with the Use of recourses. Tingible Fixed Aets Depttciation is provided at the followryng annual ra*5 in order to vrrite off ewh &%s¢t ov¢r it8 ¢Stiated useful life. Plani and machinery-200/y on COSL ChAritable Fllllds UJJr¢stri¢wd fidS are available for use at the discFEtioll of the trwstees in furt1¢¢ of thew charitable objectives. Rets'tricted fid8 are subject specific cotiditioDS by dollors as to how they may be used. The purposes and u8es of the restricted funds are set out iu the tte5 to the financial statemellts. Endowmeni fvllds are subje¢t to 5pecifiG conditions by donors tbai the capital must be nintaitied by the Charity. P4¢5
THE AQUATIC COIMFTERA CONSERVArro,y TRUST NOTES TO THE FINANCLIL STATEMENTS YEAR EYDED 31 ocfoBER 2025 Fund Aeeountlng Unff8tri¢ted fiuKLs can be used in accordamce with tbe ¢baritsbl¢ <)bj¢ctiv¢s at th¢ diymtion of the tswsle£s. Restricted only b¢ foi. particular r49tricted purpose5 within the objects of the charity. Restsi¢tiow arthe wh¢n specified by the dotKki or when fimds are r8i8ed for wti¢ulay' Kstri¢kd puw. All funds at the balallce sheet dat¢ ar¢ classed as unrestricted. The ¢harity is exenwt from t&E on income and gains fa]ling within sedion 505 of tht TaxeA Act 1988 OL stttioll 252 of tbe TatIon of Chargeable Gains Act 1992 to the extenl that these are appbed to its chItable obj¢.¢ts. Income from clwltable 4ctlvltles- Ullrestrlcl ndS 2025 2024 Charitable AcÈivities Oth¢r charitable incott 5,629 Nil Nil Nil Nil Nil Nil tntere8t 5,629 81KI ExpeAdttsre ckn8rltabIe Actl*atles- Unrestrfcthl fiEnds 2025 2024 Travcl & subsisiaTl¢e Stationery & postag¢ Books Subscription Softwa Repairs & lrealle¢ Accountanry Fecs Sulldry Expensss 2,571 401 391 104 186 1,516 1.606 Nil 402 306 77 Nil 243 Nil 1,092 167 6,775 2,287
THE AQUATIC COLEoFfERA CONSERVATIOF4 NOTES TO THE FINANCIAL sTATEIENTs YEAR ENDED 31 OCIUBER 2025 Fixed Assets Piaut & LlIachinery Cost As at l November2024 Addition- Nd Deprecladon As at l NoveraF£r 2024 Cha¢ for yc Nil Net Book Value As at 31 O¢tober 2025 NII Emplovee8 The a%'erage rnonthly nLrnb¢r of employees duiitig the yearw&5.' 0 Creditors 2025 2024 Accmals 480 1,323 lJ23 Tnte¢S Ther¢ were no irusitts. r¢mullerdtioll orother benefits for year ended 31 October 2025 nor forthe yvdr ended 31 OCtor 2024. Related pvty trxllsactioll$ There were no related party trallwtioDs of the yearenditig 31 October 2025. 9.Analy$is ofehanges llet fiillds The Charity had no dcbt duri*g the yrar. P4¢ 5b