Charity registration number 327595 (England and Wales)
Company registration number 2136042
THE BRITISH ASSOCIATION OF NATURE CONSERVATIONISTS
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
THE BRITISH ASSOCIATION OF NATURE CONSERVATIONISTS
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr D W Blake
Dr S R B Leadbeater
Charity number (England and Wales)
327595
Company number
2136042
Registered office
32 Old Coach Road
Bulford
Salisbury
SP4 9DA
Accountants
Howard Wilson
36 Crown Rise
Watford
Hertfordshire
WD25 0NE
THE BRITISH ASSOCIATION OF NATURE CONSERVATIONISTS
CONTENTS
Page
Trustees' report
1 - 2
Accountants' report
3
Statement of financial activities
4
Balance sheet
5
Notes to the financial statements
6 - 9
THE BRITISH ASSOCIATION OF NATURE CONSERVATIONISTS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 1 -

The Trustees present their annual report and financial statements for the year ended 31 December 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity'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 (FRS 102)" (effective 1 January 2019).

Objectives and activities
Public benefit

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

Through the year ECOS produced various forms of content in the usual range of categories. Fourteen book reviews were published. Interviews with thought-leaders in the nature conservation world: Howard Davies, Kara Moses, Clive Chatters, Simon Fairlie, Sara Oldfield, Sam Rose and Alan Watson Featherstone. Several long-form articles were prepared and published. Topics were typically eclectic: the deleterious effect of modern forest management on ancient woodland sites, the relationship between practical environmental action and high-level policy, a review of rewilding podcasts and an examination of the spirit of rewilding.

During the year, we continued to look for new Trustees and Directors.

Financial review

During the year, the charity had a deficit of £1,054 (2023 - £884). Reserves at the Balance Sheet date were £20,135 (2023 - £21,189).

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Currently the reserves of the charity exceed the stated Reserves Policy and the trustees are content with the overall financial position.

Structure, governance and management

The charity is a company limited by guarantee on 1 June 1987 and was registered as a charity on 5 November 1987.

 

The charity is governed by its Memorandum and Articles of Association. The business of the charity is conducted by its Council. The Council consists of the officers of the Association and not more than seven members of the Association and not more than four members to be co-opted by the Council. The officers consist of a Chairperson, Vice-Chairperson, Secretary and Treasurer. All such offices are honorary. The officers stand for re-election every year at the Annual General Meeting.

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr D W Blake
Dr S R B Leadbeater
THE BRITISH ASSOCIATION OF NATURE CONSERVATIONISTS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 2 -
Recruitment and appointment of trustees

The charity appoints Trustees on the basis of their long standing association with the organisation, interests in conservation and with a preference for people with some experience of running charitable organisations. The charity continues to look to recruit new Trustees.

 

None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The Trustees' report was approved by the Board of Trustees.

Mr D W Blake
Trustee
16 May 2025
THE BRITISH ASSOCIATION OF NATURE CONSERVATIONISTS
CHARTERED ACCOUNTANTS' REPORT TO THE TRUSTEES ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE BRITISH ASSOCIATION OF NATURE CONSERVATIONISTS FOR THE YEAR ENDED 31 DECEMBER 2024
- 3 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The British Association of Nature Conservationists for the year ended 31 December 2024, which comprise the statement of financial activities and the related notes from the charity’s accounting records and from information and explanations you have given us.

 

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made to the charity's Trustees, as a body, in accordance with the terms of our engagement letter dated 28 June 2022. Our work has been undertaken solely to prepare for your approval the financial statements of The British Association of Nature Conservationists and state those matters that we have agreed to state to the charity's Trustees, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The British Association of Nature Conservationists and the charity's Trustees as a body, for our work or for this report.

It is your duty to ensure that The British Association of Nature Conservationists has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and deficit of The British Association of Nature Conservationists. You consider that The British Association of Nature Conservationists is exempt from the statutory audit requirement for the year, and is not required to obtain an independent examiner's report.

We have not been instructed to carry out an audit or a review of the financial statements of The British Association of Nature Conservationists. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Howard Wilson
Chartered Accountants
36 Crown Rise
Watford
Hertfordshire
WD25 0NE
16 May 2025
THE BRITISH ASSOCIATION OF NATURE CONSERVATIONISTS
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
- 4 -
Unrestricted
Unrestricted
funds
funds
2024
2023
Notes
£
£
Income from:
Charitable activities
3
2,105
2,468
Total income
2,105
2,468
Expenditure on:
Charitable activities
4
3,159
3,352
Total expenditure
3,159
3,352
Net expenditure and movement in funds
(1,054)
(884)
Reconciliation of funds:
Fund balances at 1 January 2024
21,189
22,073
Fund balances at 31 December 2024
20,135
21,189

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

THE BRITISH ASSOCIATION OF NATURE CONSERVATIONISTS
BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 5 -
2024
2023
Notes
£
£
£
£
Current assets
Cash at bank and in hand
20,722
21,472
Creditors: amounts falling due within one year
8
(587)
(283)
Net current assets
20,135
21,189
The funds of the charity
Unrestricted funds
9
20,135
21,189
20,135
21,189

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 16 May 2025
Mr D W Blake
Trustee
Company registration number 2136042 (England and Wales)
THE BRITISH ASSOCIATION OF NATURE CONSERVATIONISTS
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 6 -
1
Accounting policies
Charity information

The British Association of Nature Conservationists is a private company limited by guarantee incorporated in England and Wales. The registered office is 32 Old Coach Road, Bulford, Salisbury, SP4 9DA.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". 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 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 financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, 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 financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

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.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
THE BRITISH ASSOCIATION OF NATURE CONSERVATIONISTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 7 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Cash and cash equivalents

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, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

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

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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees are 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.

THE BRITISH ASSOCIATION OF NATURE CONSERVATIONISTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 8 -
3
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Membership fees
2,105
2,468
4
Expenditure on charitable activities
Heading #ac982
Heading #ac982
2024
2023
£
£
Direct costs
Development Officer fees
250
1,426
IT costs
132
218
Contributor costs
2,050
1,425
UCL Conservation Conference
400
-
Books and publications
23
-
Governance costs
304
283
3,159
3,352
Analysis by fund
Unrestricted funds
3,159
3,352
5
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
6
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Trustees
2
2
There were no employees whose annual remuneration was more than £60,000.
7
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

THE BRITISH ASSOCIATION OF NATURE CONSERVATIONISTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 9 -
8
Creditors: amounts falling due within one year
2024
2023
£
£
Accruals and deferred income
587
283
9
Unrestricted funds

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 1 January 2024
Incoming resources
Resources expended
At 31 December 2024
£
£
£
£
General funds
21,189
2,105
(3,159)
20,135
Previous year:
At 1 January 2023
Incoming resources
Resources expended
At 31 December 2023
£
£
£
£
General funds
22,073
2,468
(3,352)
21,189
10
Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

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