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2025-02-01-accounts

Trustees Annual Report

for

International Directed Evolution Competition SCIO for the period

to 1[st] February 2025

Scottish Charity No: SC050826

Annual Report & Financial Statements for the year ending 1[st] February 2025 Scottish Charity No SC050826

Index

Page 3 Reference & Administrative Information
Page 4 - 5 Trustees Annual Report:
Structure Governance & Management
Objectives & Activities
Page 6 - 9 Achievements & Performance
Page 10 Financial Review
Page 10 Statement of Trustees
Page 11-12 Annual Accounts:
Page 11 Receipts & Payments Account
Page 11 Statement of Balances
Page 12 Notes to the Accounts
Page 13 Independent Examiners Report

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Annual Report & Financial Statements for the year ending 1[st] February 2025 Scottish Charity No SC050826

Reference & Administrative Information

Charity Name:

International Directed Evolution Competition SCIO (iDEC)

Scottish Charity No:

Email:

Website:

The Charites Principal Address:

SC050826

Charities Trustees on date off approval including office held:

Names of other trustees during the period:

Independent Examiner:

Bankers:

Bank of Scotland 30 Nicolson Street EDINBURGH EH8 9DL

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Annual Report & Financial Statements for the year ending 1[st] February 2025 Scottish Charity No SC050826

Structure, Governance & Management

Governing Document:

The International Directed Evolution Competition was recognised as a Scottish Charitable Incorporated Organisation (SCIO) on the 10[th] March 2021

Trustee Recruitment & Appointment:

At each AGM, the members may elect any member (unless he/she is debarred from membership under clause 16 of the Constitution) to be a charity trustee. All of the charity trustees elected/appointed shall retire from office, but shall then be eligible for re-election.

A charity trustee retiring at an AGM will be deemed to have been re-elected unless: -

Objectives & Activities

The Charities Charitable Purpose:

As set out in the ‘Constitution’ and ‘The Charities and Trustee Investments (Scotland) Act 2005’ the purpose(s) of International Directed Evolution Competition SCIO are the following:

Any other purpose that may reasonably be regarded as analogous to any of the preceding purposes.

Summary of the main activities in relation to these objectives:

Promoting the education of young scientists.

The International Directed Evolution Competition (iDEC ) aims to encourage young students worldwide to design and implement an innovative research project by themselves through competition. In this process, participants will learn, practice, share their knowledge, and improve their scientific skills, to become talented individuals who will promote future scientific development. iDEC will organize related activities, build a communication platform, and share academic resources to support the educational process of participants.

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Annual Report & Financial Statements for the year ending 1[st] February 2025 Scottish Charity No SC050826

Objectives & Activities

Summary of the main activities in relation to these objectives cont’d

Promoting the development of genetic engineering science

iDEC is committed to building a science and technology community through scientific competition activities. Participants can publish their research results and knowledge on the iDEC online platform and get feedback from senior scientists. In this academic exchange process, young people's innovative inventions and ideas will continue to be optimized and eventually produce scientifically valuable results.

Encouraging young scientists to deal with real-world problems

Our world is facing major challenges from environmental, public health, food, and other issues. Directed evolution technology is one of the most powerful tools from the life sciences to deal with these challenges in the next ten years. iDEC will encourage participants to innovate and invent with real-world challenges as the goal, anticipating the emergence of new technologies that can help humanity cope with crises.

A science community that allows the public participation.

As a public welfare project for students, iDEC will encourage participants to introduce their innovative work to the public through an online platform to understand the latest technological developments. This will build a bridge between the public and scientists.

Enriching the diverse international academic communication platform

There are some successful precedents of an international educational platform for young scientists and students. However, the number is too small to meet the needs of global young scientists and students. So far, no similar non-profit project has provided a platform for scientists and students engaged in directed evolution research. The University of Edinburgh is Darwin’s alma mater, and so has a deep scientific historical connection with evolutionary theory. This project was proposed by scholars and students from the University of Edinburgh and designed by scientists from multiple countries to fill this gap.

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Annual Report & Finan￿al Statements for the year ending 1S1 February 2025 Scottish Chanty No SC050826 Achievement & Performance for 2024-25 IDEC held its second on-site event Following IDEC'S first on-site event in 2023. the competition was once again successfully held at Homerton College, University of Cambridge. The event ran smoothly, bringing together 14 teams from four countries and around 70 participants, including volunteers. As in previous years, the participants included not only students but also scholars from various institutions, induding senior academics from the Universities of Oxford. Manchester. and Cambridge. Igure 1. n-site competiiion hel(l at Lambridge University on￿ again, 14 IDEC teams published a total of 14 preprint artides, many of which contained outstanding directed evolution research results. ec￿ Figure 2. In 2024, there were 14 new publications on idecRxiv )

Annual Report & Financial Statements for the year ending 1[st] February 2025 Scottish Charity No SC050826

Achievement & Performance cont’d

  1. We build bridges for the public, students, and scientists.

In 2024, we once again hosted the iDEC Summer Webinar, further broadening its reach and influence. Scientists with extensive expertise in directed evolution were invited to engage with participating students and teachers. Among our notable guests were who gave insightful talks and interacted with

attendees, greatly enhancing the event’s educational value and networking opportunities.

Figure 3. iDEC held a summer webinar in Aug 2024.

  1. The iDEC festivals provide participants with the opportunity to directly interact and learn from each other.

In October 2024, iDEC HQ successfully held the grand iDEC Festival, featuring both on-site and online participation. The event attracted an estimated total of over 220 attendees, with around 60 joining in person.

The on-site portion was a great success, marked by an energetic and engaging atmosphere. With its hybrid format, the event ensured a comfortable and inclusive experience for all participants.

Once again, we were honored to welcome three distinguished scholars to the awards ceremony —

Their inspiring speeches explored the evolution and future prospects of directed evolution technologies, leaving a strong impression on everyone present.

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Annual Report & Finan￿al Statements for the year ending 1S1 February 2025 Scottish Chanty No SC050826 Achievement & Perforniance cont'd iDgc Fes1ivar Opening Ceremony Speech RAlJlStration QR coAe '.h uc,l Q fjg C',IT+1 -"ThT ID éc Fel '? I L2024 iva Awards Ceremony Lectures Registration QR code

Annual Report & Finan￿al Statements for the year ending 1S1 February 2025 Scottish Chanty No SC050826 Achievement & Perforniance cont'd Figure 4. We held the IDEC Festsval 2024 at the Homerton College, Cambridge University Again, we believe it is drfficult to point out that one of these aspects is the most Suc￿sSfUl, and we believe that IDEC participants benerrt from the overall success of IDEC from different perspectives. IDEC 2024 has a huge volunteer team from all over the world and is extremely diverse. They did an excellent job.. iD.EC 2024 Organizers: Future plans IDEC will continue to be held in 2025. The 2025 event will continue to be held at the Universty of Cambridge, and an important goal is to restore IDEC to break*ven.

Annual Report & Financial Statements for the year ending 1[st] February 2025 Scottish Charity No SC050826

Financial Review

In 2024, we set registration fees as £500 / team (early bird) and £1000 / team, which increase 20%. This still make it very accessible for international teams to participate. 14 teams paid their registration fees for iDEC 2024.

Since iDEC Festival was held on-site, teams participating in iDEC on-site need to pay the iDEC Festival registration fee based on the number of participants. 9 teams paid this fee. There were also two independent registrants who registered for the event from eventbrite. iDEC has a total revenue of £20873.95 in 2024, of which £18815.71 comes from the registration fee of participating teams (90%), and £ 1000 comes from sponsor NEW ENGLAND BIO LABS. Our sponsor did not limit the use of sponsorship funds. iDEC spent £20580.46 in 2024, which is mainly used to pay for the 2024 event (£19241.81). We spent £1099.69 on the server rental, ordering and mailing of 2022 competition prizes, the Crossref service fee and third-party account review.

Statement of Reserves Policy:

iDEC has no formal policy regarding financial reserves. However, in principle, we aim to ensure that participant registration fees are entirely dedicated to supporting the entrants, while sponsorship funds are appropriately set aside to sustain iDEC’s operations for at least one year in the event of a temporary suspension.

Due to overspending during the first on-site event in 2023, iDEC experienced financial strain in 2024, with nearly all funds in its account depleted. To restore financial balance, iDEC will need to continue adjusting event costs in 2025.

Details of any deficit:

There was no financial deficit this year, the Trustees will continue to monitor the balance.

Details of Donated Facilities & Services:

The Charity benefits from the time given by all the Trustees to the running of the Charity.

Statement of Trustees Responsibilities

The members of the Charity must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Charity during the financial year. The members of the Charity are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Charity at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006.

They are also responsible for safeguarding the assets of the Charity and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf by:

Trustee

Dated: 27/10/25

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Annual Report & Financial Statements for the year ending 1[st] February 2025 Scottish Charity No SC050826

Receipts & Payments Account Year Ended 1[st] February 2025

Notes
Receipts
Donations
Receipts from Fund Raising Activities
1
Other Charitable Activities
2
Total Receipts
Payments
Expenses from Fund Raising Activities
Expenses from Charitable Activities
3
Independent Examination
Total Payments
Net Receipts/(Payments)
Transfer between Funds
Surplus/(Deficit) for Year
Statement of Balances as at
1st February 2025
Balances at Start of Year
Surplus/(Deficit) for Year
Balances at End of Year
Un
Restricted
Restricted
Funds
0.00
0.00
1,000.00
0.00
19,873.95
0.00
Total
2025
0.00
1,000.00
19,873.95
Total
2024
0.00
0.00
21,345.72
20,873.95
0.00
20,873.95 21,345.72
0.00
0.00
20,330.46
0.00
250.00
0.00
0.00
20,330.46
250.00
0.00
24,484.82
250.00
20,580.46
0.00
20,580.46 24,734.82
293.49
0.00
0.00
0.00
293.49 (3,389.10)
293.45
0.00
293.45 (3,389.10)
Un
Restricted
Restricted
Funds
2,165.06
0.00
293.49
0.00
Total
2025
2,165.06
293.49
Total
2024
5,554.16
(3,389.10)
2,458.55
0.00
2,458.55 2,165.06

Other Assets (See note 4) No Other Assets Held

Liabilities

No Outstanding Liabilities

Financial Statements approved by the Charity and signed on its behalf by:

Signed......…… Trustee 27/10/25 Dated......................................................................................

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Annual Report & Financial Statements for the year ending 1[st] February 2025 Scottish Charity No SC050826

Notes to the Accounts

to the Accounts
2025 2024
come from Fundraising Activities
New England Biolabs - Sponsorship 1,000.00 0.00
£1,000.00 £0.00
ther Charitable Activities
Registration Fees 19,873.95 21,345.72
£19,873.95 £21,345.72
xpenses from Charitable Activity
Promotional Materials 2,928.59 5,606.75
Trophies & Medals 4,350.99 2,351.12
IT & Web Costs 849.69 170.05
Printing & Other Costs 0.00 306.66
Festival/Events 12,201.19 16,050.24
£20,330.46 £24,484.82

1. Income from Fundraising Activities

2. Other Charitable Activities

3. Expenses from Charitable Activity

4. Assets of International Directed Evolution Competition SCIO as at 1[st] February 2025

The SCIO hold no assets at this time

5. Trustee Remuneration and Related Party Transactions

The Trustees did not receive any remuneration or expenses during the year.

6. Nature & Purpose of Funds

The statements of account for the year show the financial figures for the Charity. All funds are un-restricted and for the sole use of the Charity and its running costs.

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knnual R8kNx1 & FI￿￿￿1 Stat￿01￿ f(Y Ihe year erKlr¥J 1 2025 Scottish Chty SC050826 Independent Examinerfs Report on the Accounts Report to the trustees of International Directed Evolution Competition SCIO Registered charrty nurnber SC050826 On a()￿Unts of the chanty for the period to 131 Fe￿Uary 2025 Set out on Pages 11 to 12 Respective responsibililies of trustees and examlner The charity's trustees are restwisible for trE FKeparation of t1￿ accounts in accordan( with the terms of the Charities and Trustee Investrnent (Scotland) 2005 Act and the Charits'es Accounts (Scotland) Regulations 2006. The charity trustees consKler that the audit requirement of Regulation 10(1) (d) of the Ac(x)unls Regulations does not apply It is my reswnsibility to examine the accounts as required under section 44(1) (c) of the Act and to stste whether particular matters have c(xne to rny attention. Basis of independent examinef s statem•ftt My examination is carrEd out in accordanr2 with Regulation 11 of the Charities Attounts (Scotland) Regulations 2006. An examinab'on indudes a review of the accounting records kept by the charity and a comparison of the acc*>unts presented with those records. It also indudes considerats'on of any unusual rterns or th'sdosures in the aco)unts and ￿kS explanations from the trustees ￿ncernIng any wch matters. The ￿c￿edureS undertaken do not prowde all the evidence that would be requiiBd in an audit and, consequently. I do not exp￿SS an audtt opinion on the accounts. Independent examinerfs statement In the course of rny examination, no matter has come to my attenbon 1. which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting reo)rds in accordance wth section 44{1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and to prepare accounts which accord with the accounting records and comply with Regulats'on 9 of the 2006 A(Lounts Regulations have not been met, or 2. to vlhich, in my opinion, attenkn'on should be drawn in order to enable a proper uThlerstanding of the accounts to be re￿e￿ Signe Date: ........ Relovant professional qualification(s) or body: 13