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
State￿ent of Balances
Nott% to the Financial Statements

'fHE AQUATIC COLEovfERA CONSERVATION TRUST
Report of the Trustees
YEAR ENDED 31 o￿oBER 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 Col￿ptera COtL￿vation Trust
3 Eglinton T¢￿Ge
Ayr
KA7 IJJ
Tru8tees
The T￿￿tee5 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, GoVERN￿NCE 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 Comp￿leS 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 r￿Mited largely by word of mouth ro identify appropriately qualified
prolessional and all￿teur entomologists demonstsBting enthusiasm for the conservation of aquatic Coleoptera
within the UK. Potenti81 Truste&s are invxted to apply to the cunEnt Tn￿ttt￿.
The organssational strueture of the ctsmpatty is decided and monitored by the board of Tn￿tee9. The Board
meets once a year at the Anllual General %leeting and onee Kllore within the year if reqll￿ta. The dav to day
r￿1Thg of the company is the TesponsibilÈtv of the CbaInTh￿reaSUrer 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 F￿al njles such that expendittwe to the
value of £500 (fully rec¢Ipt￿} may b¢ authorised by thc Trusur¢r alon¢, ¢x￿ndit￿r¢ 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 ACti￿tieS
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 ￿ rq￿rted 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, re￿o￿ed 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 pap￿3 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 obj￿tiveS 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¢are￿I¢d 31 (ktober 2025 set out OD pages 3 and 4.
Respective respoD5ibi]itlei of tr￿Stee$ and examlner
The charity'8 ttustees (who a]so the diKctot¥ of the compall> for the PU￿Se5 of company law} are
responsible tor the preparatioll of ¢he f￿anCial staten)ents io aCcord8t￿ with the tern￿ of the cl￿n￿¢S and
TTUStee knvestmerAt (Scotl&lld) Act 2￿5 and the Charities Accounts {Seotland) Regulatio￿ 2006. The ¢harity
trus￿$ Gonsider that ttie audit reqUi￿￿￿n* 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 g￿tion 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 proCedU￿S
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 ¢Kami￿ti0ll. 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 Ne5m￿et 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 a￿d 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￿- Tr￿slee

THE AQUATIC COLEowfERA CONSERVAITON TRUST
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDKD 31 ocfoBER 2025
AccollDti￿ Pollcies
Acco￿llting Convention
The F￿a￿claI 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 T￿￿tee8.
Incowe Resources
All income 1$ recoguised in the Statement of Fill8ti¢ial kniviti¢8 once the charity ha5 ￿tit]eMellt to the
fL￿d8, it is probable the illcome will be receÈved and the awount c4n be measured reliably.
ResouTce5 E￿ollded
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 tr￿￿fer 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 pa￿cular ILeadiD8s they b&v¢ been aiLocated the activilie8 on a basis
consisteni with the Use of recourses.
Tingible Fixed A￿ets
Depttciation is provided at the followryng annual ra*5 in order to vrrite off ewh &%s¢t ov¢r it8 ¢Sti￿ated
useful life. Plani and machinery-200/y on COSL
ChAritable Fllllds
UJJr¢stri¢wd fi￿dS are available for use at the discFEtioll of the trwstees in furt1￿￿¢¢ of thew charitable
objectives.
Rets'tricted fi￿d8 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 t￿te5 to the financial statemellts.
Endowmeni fvllds are subje¢t to 5pecifiG conditions by donors tbai the capital must be n￿intaitied 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 T￿atIon of Chargeable Gains Act 1992 to the extenl that these are appbed to its ch￿Itable
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 & ￿l￿re￿alle¢
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 sTATE￿IENTs
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
Tn￿te¢S
Ther¢ were no irusitts. r¢mullerdtioll orother benefits for ￿ year ended 31 October 2025 nor forthe yvdr ended 31
OCto￿r 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