Trustees and Volunteers
Our Council of management started 2023-24 with four Trustees: Richard Fry as President together with Trustees; Jonquil Webber, Cornelius Cavendish and Dawn Kirkham, presently residing in Canada, who had been co-opted onto the Council on 5th January 2023 and subsequently elected at the Annual General Meeting on 26th February 2024. Cornelius Cavendish resigned on 1st July 2023 and Paul Syrett was co-opted onto the Council on 31st January 2024. We have continued to produce three editions of our magazine Dowsing Today and have been supported by an editorial team consisting of our office staff and other volunteers who collate and proof-read articles for which we are very grateful.
BSD Office
Our office continues to be staffed by two part-time members of staff who not only deal with the day to day running of the Society but also oversee the social media content and engage with members of our BSD Community Groups. However, the work involved in supporting the Society this way still exceeds our ability to pay for it and we are most grateful to the volunteers who assist us.
Our website has improved considerably and is much easier to use. Our office staff help to keep the news current and the content more interesting. Nick Haywood continues to make technical improvements and helps with the maintenance.
Spring Symposium
Our Symposium was held at the Malvern Cube for the first time this year. The venue proved to be very popular and we attracted over 60 delegates. This event was quite a milestone too as it was held on the weekend of 4th/5th May. The 4th May was the 90th anniversary of the formation of the BSD and the 5th May was International Dowsing Day and so we had much to celebrate on this occasion.
In addition, another milestone was the first live broadcast of the Speakers and Workshops via a zoom teleconference as well as an appearance via zoom from Veda Austin all the way from New Zealand. As well as being livestreamed, they were also recorded and are now available through our on-line shop for those who missed them initially.
Annual Conference
The Conference was held on 23rd/24th September at Shires Farm, the headquarters of the Worcestershire Federation of Young Farmers’ Clubs. This event almost didn’t happen as it was supposed to be held at Worcester County Hall but with only two weeks’ notice, the venue was cancelled due to the discovery of Reinforced Autoclaved Aerated Concrete (RAAC) in a poor condition in the Council Chamber roof where our speakers were actually going to present their talks. Hilary, our office manager had to pull out all of the stops to transfer everything over to the other venue but actually managed it in such a short time. Again, we attracted over 60 delegates, some travelling from overseas as well a host of eminent speakers, including Elizabeth Brown who had travelled all the way from Monaco.
Tutor Programme
The tutor programme continues to grow and is overseen by the Education Committee who’s role is to give advice to new and potential tutors as well as monitoring the feedback from students attending all the courses. The monitoring is to ensure the quality of teaching us up to standard and that everyone is treated fairly and with respect. Some tutors are now allowing potential tutors to attend their course to ‘sit in’ and observe how they are run in order to help and encourage them to commence their own courses.
BSD Zoom Talks
We have now established a series of monthly zoom talks which are very popular and attract a varied audience from around the UK and beyond. These are still being delivered free to all attendees but we shall be working to monetise these especially as their number grows and our YouTube Channel expands with more and more viewers subscribing each month. We also conduct a regular International Zoom Call which starts at 09.00am and concludes at midnight in order to reach out to as many people in as many time zones as possible. Again, this has proven very popular and even attracted new members from various regions around the world.
In summary
The 90th anniversary of the Society has really allowed us to both reflect on the past and look forward to the future. We are so fortunate that our magazine is still being produced in hard copy form and they proudly sit alongside all the other journals dating back to the first one ever produced in 1933 and so allowing the legacy of this great Society to continue. Social media and our on-line meetings have transformed the way we communicate and interact for the better but also makes the times when we can join together at our face-to-face meetings more enjoyable and satisfying occasions.
We are also encouraged by the success of our tutor programme whereby more courses are being planned and conducted with new tutors being supported by existing ones. We are also very grateful to all the tutors who we know always encourage their students to become members of the Society so to ensure our continued success. Once again, we must finally say how grateful we are to the members who have stayed with us through all the ups and downs and their loyalty makes the hard work we put into running the Society all the more rewarding.
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charitable company's memorandum and articles of association, the Companies Act 2006 and "Accounting and Reporting by Charities" Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) 1A (as amended for accounting periods commencing from 1st January 2019).
Introduction
British Dowsers is the working name of The British Society of Dowsers. Founded in 1933 it is a national charity offering education and training support to members and non-members through courses, meetings and events and through its annual national conference. In addition, British Dowsers acts as the voice for Dowsing in both the UK and beyond.
The objects of the charity are to encourage and support the study and practice of dowsing and its application in every field of human interest; to maintain a public dowsing information service, including a Register of Dowsing Practitioners and a Register of Dowsing Tutors; and to relieve communities, particularly those in less well developed countries, who are suffering hardship by reason of their economic and social circumstances, especially in relation to water supplies.
Public Benefit Statement
The charity's Trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers and duties.
Grantmaking
Previously, the charity had a small research fund available for grant making. As of April 2016 the Charity Commission gave consent to change the objects of the fund and the balance was transferred to the Unrestricted fund.
The objectives of the charity have been achieved through a number of activities which can be summarised as follows:
Communications
Publication of our magazine, ‘Dowsing Today’. Distributed three times per year to members and other organisations.
Regular e-newsletters each year.
Regular updates of our social media platform.
On-going development of our website.
Regular updates from our President/Trustees to members.
Liaising with Affiliated Local Groups
Providing personal advice and assistance to members and the public on all matters relating to dowsing
Education and Training
Regular review of our course programme incorporating a range of core curriculum courses. Our plans include making these available online for our members and others further afield.
Holding an annual conference in which we plan to provide delegates with a broad spectrum of topics delivered by qualified speakers. In 2022 the conference in September was attended by over 60 delegates per day.
Holding an annual symposium. Again, we plan to provide a broad spectrum of topics. The event in June attracted over 50 delegates.
Selling educational books and dowsing equipment from our shop and online.
Encouraging independent professional dowsers to exhibit and retail their products at conferences etc.
Publicising and supplying dowsing services to the general public via the media and the Dowsing Information Service
Other activities
Supporting members on the Professional Register. Our plans include reviewing their website page to enhance their profile.
Engaging with trainers to deliver the Society’s courses and workshops and encouraging them to maintain a high standard of competence. This will assist in our plans to deliver courses online.
Supporting International dowsing events. We plan to monitor the events of dowsing society’s in other countries and join with them via the internet. This will not only support them but enhance the profile of our own Society.
Raising and distributing funds to assist with the provision of natural water supplies in developing countries
For the year ended 31 March 2024 the total income amounted to £73,493 (2023 - £64,620) and expenditure amounted to £75,967 (2023 - £70,747), giving an overall deficit for the year of £1,396 (2023 - £8,120).
The total amount of reserves held at the year end amounted to £45,813 (2023 £47,209) of which £45,813 related to unrestricted reserves and £nil to restricted funds.
After making allowances for tangible fixed assets the free reserves of the charity amounted to £44,991 (2023 £46,011). This includes £53,422 (2023 £52,343) investment funds which are convertible at short notice if required.
The charity needs reserves invested at current levels, as represented by the unrestricted fund, and these need to be invested to generate income to supplement that from subscriptions, donations and activities in order to meet its objectives.
Principal funding sources
The charity is funded primarily through members' subscriptions, fees for meetings and conferences and the sale of educational books and equipment.
Investment policy and objectives
The Council of the charity invests in common investment funds with the aim of maintaining a balance between income and capital growth and to ensure secure management of the charity's assets. There are no restrictions on either the investment powers of the Council or the way in which the charity operates, except that they must be in furtherance of the charity's objectives and in accordance with the Memorandum and Articles of Association.
Risk assessment
The Trustees have a duty to identify and review the risks to which the charity is exposed. The risk assessment has been reviewed and updated where appropriate and is used as a guide for Council to manage these risks.
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The Trustees, who are also the directors for the purpose of company law, who served during the period and at the date of approval were:
Recruitment and appointment of members of the Council of Management
The directors of the company are also charity Trustees for the purpose of charity law and under the company's Articles are known as the Council of Management. Under the terms of the Memorandum and Articles of Association, Council members are required to be members of BSD and elected by members. The President is elected by members. The membership is invited to nominate candidates for any vacancies on the Council of Management. A range of relevant skills is represented on the Council but in the event of any perceived gaps in skills the Articles provide for co-option by Council to fill vacancies. New Trustees take part in an induction programme, in line with guidance issued by the Charity Commission.
Organisational Structure
The Council meets regularly to review finances and investments and decide matters of policy. An Office Manager is appointed by the Council to run the day-to-day operations of the Society who is supported as required by additional members of staff. The remuneration of management is set by the Trustees.
The Trustees report was approved by the Board of Trustees.
The Trustees, who are also the directors of The British Society of Dowsers for the purpose of company law, are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
I report on the financial statements of the charity for the year ended 31 March 2024, which are set out on pages 8 to 20.
As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
I have completed my examination. A matter that has come to my attention is that, in the course of my examination of the accounting records of the charity, it has been noted that the records were not kept up to date in a timely manner during the course of the year. In particular the bank account, petty cash reconciliations, meeting minutes and the society has not always been able to produce three copies of Dowsing today for its members per annum due to a lack of resource. The charity trustees are aware of the importance of these matters and will rectify going forward.
I confirm that no other matters have come to my attention in connection with the examination giving me reasonable cause to believe that in any material respect:
except for the matter of concern noted above the accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities
I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
Voluntary Income
Charitable activities
Investments
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Voluntary Income
Charitable activities
Investments
The statement of financial activities includes all gains and losses recognised in the year.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The British Society of Dowsers is a private company limited by guarantee and was registered in England and Wales. The registered office Wyche Innovation Centre, Walwyn Road, Malvern, Worcestershire, WR13 6PL.
The financial statements have been prepared in accordance with the charity's trust deed, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” 1A (as amended for accounting periods commencing from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The accounts have been prepared on the historical cost convention, modified to include the revaluation of certain financial instruments at fair value. The principal accounting policies adopted are set out below.
At the time of approving the accounts, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the accounts.
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. The purposes are set out in the notes to the accounts.
Membership fees are accrued over the period to which they relate.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business.
Expenditure is accounted for on a accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in income/(expenditure) for the year, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured at cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
In the application of the charity’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Voluntary Income
Charitable activities
Investments
Trustees were paid £nil in relation to council meeting expenses for the year ended 31 March 2024 (2023 - £nil).
There were no trustees' remuneration or other benefits for the year ended 31 March 2024 (2023 £nil).
One Trustee has advanced the charity £6,177, details provided in note 21.
Meetings & conferences
Educational books & equipment
Rent and Rates
Office Expenses
Postage
Stationery and advertising
Sundries
Journal and publishing costs
Credit card charges
Professional fees and insurance
Accountancy
The above stated accountancy fee of £2,081 (2023 - £1,970) is inclusive of both independent examination and preparation of statutory accounts.
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The average monthly number employees during the year was:
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
During the year one Trustee, Mr R Fry donated £5,000 to the charity. He also advanced the charity £1,177, at the balance sheet date £6,177 was due to him.