Treasurer's Report Lincolnshire Family History Society
Registered Charity 1000724
| £ | Consolidated Balance Sheet as at 31st December 2025 | £ |
|---|---|---|
| 2024 | 2025 | |
| Fixed Assets at net book value (see note 4) | ||
| 100 | B/fwd at 1st January 2025 | 100 |
| Purchases in year | ||
| Depreciaton charge | ||
| 100 | C/fwd at 31st December 2025 | 100 |
| 5,571 | Stock for Resale at Cost | 5,588 |
| Cash less Creditors and Restricted Funds | ||
| (see notes 5 and 6) | ||
| 56,728 | Central | 55,283 |
| 9,695 | Branches | 10,052 |
| 72,094 | 71,023 | |
| Accumulated Funds at 31st December 2025 | ||
| 62,399 | LFHS Central Funds | 60,971 |
| 9,695 | LFHS Branch Funds | 10,052 |
| 72,094 | 71,023 | |
| …................................................................................................................ | ................... |
…..............................M.R.Ogden, Treasurer
Income and Expenditure Account for the year ending 31st December 2025
| £ | £ | £ | £ | |
|---|---|---|---|---|
| 2024 | INCOME | |||
| 18,662 | Subscriptons for 2025 (see note 1) | 16,827 | ||
| 477 | Donatons/other Misc. | 604 | ||
| 9,266 | Surplus on Publicaton sales (see note 2) | 8,907 | ||
| 2915 | Interest received | 2391 | ||
| 31,320 | 28,729 | |||
| EXPENDITURE | ||||
| MAGAZINE | ||||
| 3,670 | Printng | 2,874 | ||
| 4,343 | Postage, Packing and Distributon | 3,610 | ||
| 8,013 | 6,484 | |||
| RESEARCH CENTRE | ||||
| 14,778 | Rent (including utlites) | 15,556 | ||
| 112 | Maintenance and Repairs | 90 | ||
| 14,890 | 15,646 | |||
| BRANCH SUPPORT (see note 3) | ||||
| 3,127 | Subsidies | 2,524 | ||
| 3,127 | 2,524 | |||
| OTHER | ||||
| 2,715 | Membership Fees and Insurance | 2,784 | ||
| 2,171 | Equipment and Maintenance | 1,436 | ||
| 541 | Printng, statonery and postage | 480 | ||
| 839 | Travel | 333 | ||
| Executve Commitee expenses/Speaker fees | 75 | |||
| Projects | 180 | |||
| 66 | Fairs, Conferences and Meetngs | 40 | ||
| 278 | Miscellaneous | 175 | ||
| 6,610 | TOTAL | 5,503 | ||
| 32,640 | TOTAL EXPENDITURE | 30,157 | ||
| -1,320 | SURPLUS/DEFICIT for year 2025 | -1,428 | ||
| 63,719 | Accumulated fund b/fwd | 62,399 | ||
| 62,399 | Accumulated fund c/fwd | 60,971 | ||
| Accumulated funds at 31/12/25 represented by: - | ||||
| 100 | Fixed Assets | 100 | ||
| 5,571 | Stocks of CD'S etc for resale at cost | 5,588 | ||
| 56,728 | Total Cash reserves at 31/12/25 (see notes 5 & 6) | 55,283 | ||
| 62,399 | 60,971 |
Notes to the Accounts for the year ending 31st December 2025
- Subscriptions
| £ | £ | ||||||
|---|---|---|---|---|---|---|---|
| Subscripton Income received in 2025 | 16,103 | ||||||
| Add 2025 subscriptons | received in | 2024 | 3,975 | ||||
| 20,078 | |||||||
| Less : | - | ||||||
| 2026 | subs received in 2025 | 3,251 | |||||
| Subscriptons relatng to 2025 | 16,827 | ||||||
| 2. Publicatons | |||||||
| Sales | Income 2025 | 352 | |||||
| Royaltes (FFHS,Genfair | etc) | 8538 | |||||
| Stock | at cost at 31st December 2025 | 5,588 | |||||
| 14,478 | |||||||
| Less : | - | ||||||
| Purchases and other costs | |||||||
| Stock | at cost at 1st January 2025 | 5,571 | |||||
| 5,571 | |||||||
| Surplus on Publicatons | sales | 2025 | 8,907 | ||||
| 3. Summary of Branch Accounts and Subsidies 2025 | |||||||
| Cash | Branch | Cash | |||||
| Balance generated |
LFHS | Surplus or | Balance | ||||
| Branch | 01/01/25 income |
subsidy | Expenses | Defcit | 31/12/25 | ||
| Bourne | 2,060 350 |
523 | 753 | 120 | 2,180 | ||
| Grantham | 2,334 234 |
881 | 1088 | 27 | 2,361 | ||
| Grimsby | 1,927 314 |
708 | 745 | 277 | 2,204 | ||
| Lincoln | 1,882 612 |
285 | 794 | 103 | 1,985 | ||
| London | 1,492 | 127 | 297 | -170 | 1,322 | ||
| Total | 9,695 1,510 |
2,524 | 3,677 | 357 | 10,052 |
4. Fixed Assets and Depreciation
The Society's computer system and other high cost items of equipment have been written down to a nominal value of £100 but are recorded in the Society's assets register for insurance purposes.
The Society also holds assets that do not have any monetary value such as our collection of Microfiche, CD and printed records of interest to family historians.
5. LFHS Cash Reserves at 31st December 2025
| 2024 | |||
|---|---|---|---|
| £ | Cash at Bank | £ | £ |
| 3336 | Santander Bank | 3,849 | |
| 57265 | Charites Ofcial Investment Fund | 54,656 | |
| 102 | Pety Cash foat held | 29 | |
| 60703 | 58,534 | ||
| Less creditors at 31st December 2025 : - | |||
| 3975 | 2026 subscriptons paid in advance | 3,251 | |
| Net sundry debtors/creditors | |||
| 3,251 | |||
| 56728 | 55,283 | ||
| Fund Allocaton at 31st December 2025 | |||
| 20000 | Premises and Equipment Cash Reserve Fund | 20,000 | |
| 36728 | General Cash Reserve Fund | 35,283 | |
| 56728 | Total of Reserve Funds | 55,283 |
6.Reserves Policy
The Society has a reserve policy subject to regular review, as recommended by the Charity Commission. The Society has a specific cash reserve fund for the refurbishment of our premises and the replacement of essential equipment. The balance of our unrestred funds forms our general cash reserve, maintained to secure the Society against sudden and unforeseen changes in our finances and to give time to adjust our operations to any major long term reduction in income, whilst at the same time enabling us to meet existing long term obligations such as the lease on our Research Centre. The Executive Committee has determined that, at the present time we should endeavour to maintain the level of our general cash reserve fund in the region of £30,000.
Treasurer's Report Lincolnshire Family History Society
Registered Charity 1000724
| £ | Consolidated Balance Sheet as at 31st December 2025 | £ |
|---|---|---|
| 2024 | 2025 | |
| Fixed Assets at net book value (see note 4) | ||
| 100 | B/fwd at 1st January 2025 | 100 |
| Purchases in year | ||
| Depreciaton charge | ||
| 100 | C/fwd at 31st December 2025 | 100 |
| 5,571 | Stock for Resale at Cost | 5,588 |
| Cash less Creditors and Restricted Funds | ||
| (see notes 5 and 6) | ||
| 56,728 | Central | 55,283 |
| 9,695 | Branches | 10,052 |
| 72,094 | 71,023 | |
| Accumulated Funds at 31st December 2025 | ||
| 62,399 | LFHS Central Funds | 60,971 |
| 9,695 | LFHS Branch Funds | 10,052 |
| 72,094 | 71,023 | |
| …................................................................................................................ | ................... |
…..............................M.R.Ogden, Treasurer
Income and Expenditure Account for the year ending 31st December 2025
| £ | £ | £ | £ | |
|---|---|---|---|---|
| 2024 | INCOME | |||
| 18,662 | Subscriptons for 2025 (see note 1) | 16,827 | ||
| 477 | Donatons/other Misc. | 604 | ||
| 9,266 | Surplus on Publicaton sales (see note 2) | 8,907 | ||
| 2915 | Interest received | 2391 | ||
| 31,320 | 28,729 | |||
| EXPENDITURE | ||||
| MAGAZINE | ||||
| 3,670 | Printng | 2,874 | ||
| 4,343 | Postage, Packing and Distributon | 3,610 | ||
| 8,013 | 6,484 | |||
| RESEARCH CENTRE | ||||
| 14,778 | Rent (including utlites) | 15,556 | ||
| 112 | Maintenance and Repairs | 90 | ||
| 14,890 | 15,646 | |||
| BRANCH SUPPORT (see note 3) | ||||
| 3,127 | Subsidies | 2,524 | ||
| 3,127 | 2,524 | |||
| OTHER | ||||
| 2,715 | Membership Fees and Insurance | 2,784 | ||
| 2,171 | Equipment and Maintenance | 1,436 | ||
| 541 | Printng, statonery and postage | 480 | ||
| 839 | Travel | 333 | ||
| Executve Commitee expenses/Speaker fees | 75 | |||
| Projects | 180 | |||
| 66 | Fairs, Conferences and Meetngs | 40 | ||
| 278 | Miscellaneous | 175 | ||
| 6,610 | TOTAL | 5,503 | ||
| 32,640 | TOTAL EXPENDITURE | 30,157 | ||
| -1,320 | SURPLUS/DEFICIT for year 2025 | -1,428 | ||
| 63,719 | Accumulated fund b/fwd | 62,399 | ||
| 62,399 | Accumulated fund c/fwd | 60,971 | ||
| Accumulated funds at 31/12/25 represented by: - | ||||
| 100 | Fixed Assets | 100 | ||
| 5,571 | Stocks of CD'S etc for resale at cost | 5,588 | ||
| 56,728 | Total Cash reserves at 31/12/25 (see notes 5 & 6) | 55,283 | ||
| 62,399 | 60,971 |
Notes to the Accounts for the year ending 31st December 2025
- Subscriptions
| £ | £ | ||||||
|---|---|---|---|---|---|---|---|
| Subscripton Income received in 2025 | 16,103 | ||||||
| Add 2025 subscriptons | received in | 2024 | 3,975 | ||||
| 20,078 | |||||||
| Less : | - | ||||||
| 2026 | subs received in 2025 | 3,251 | |||||
| Subscriptons relatng to 2025 | 16,827 | ||||||
| 2. Publicatons | |||||||
| Sales | Income 2025 | 352 | |||||
| Royaltes (FFHS,Genfair | etc) | 8538 | |||||
| Stock | at cost at 31st December 2025 | 5,588 | |||||
| 14,478 | |||||||
| Less : | - | ||||||
| Purchases and other costs | |||||||
| Stock | at cost at 1st January 2025 | 5,571 | |||||
| 5,571 | |||||||
| Surplus on Publicatons | sales | 2025 | 8,907 | ||||
| 3. Summary of Branch Accounts and Subsidies 2025 | |||||||
| Cash | Branch | Cash | |||||
| Balance generated |
LFHS | Surplus or | Balance | ||||
| Branch | 01/01/25 income |
subsidy | Expenses | Defcit | 31/12/25 | ||
| Bourne | 2,060 350 |
523 | 753 | 120 | 2,180 | ||
| Grantham | 2,334 234 |
881 | 1088 | 27 | 2,361 | ||
| Grimsby | 1,927 314 |
708 | 745 | 277 | 2,204 | ||
| Lincoln | 1,882 612 |
285 | 794 | 103 | 1,985 | ||
| London | 1,492 | 127 | 297 | -170 | 1,322 | ||
| Total | 9,695 1,510 |
2,524 | 3,677 | 357 | 10,052 |
4. Fixed Assets and Depreciation
The Society's computer system and other high cost items of equipment have been written down to a nominal value of £100 but are recorded in the Society's assets register for insurance purposes.
The Society also holds assets that do not have any monetary value such as our collection of Microfiche, CD and printed records of interest to family historians.
5. LFHS Cash Reserves at 31st December 2025
| 2024 | |||
|---|---|---|---|
| £ | Cash at Bank | £ | £ |
| 3336 | Santander Bank | 3,849 | |
| 57265 | Charites Ofcial Investment Fund | 54,656 | |
| 102 | Pety Cash foat held | 29 | |
| 60703 | 58,534 | ||
| Less creditors at 31st December 2025 : - | |||
| 3975 | 2026 subscriptons paid in advance | 3,251 | |
| Net sundry debtors/creditors | |||
| 3,251 | |||
| 56728 | 55,283 | ||
| Fund Allocaton at 31st December 2025 | |||
| 20000 | Premises and Equipment Cash Reserve Fund | 20,000 | |
| 36728 | General Cash Reserve Fund | 35,283 | |
| 56728 | Total of Reserve Funds | 55,283 |
6.Reserves Policy
The Society has a reserve policy subject to regular review, as recommended by the Charity Commission. The Society has a specific cash reserve fund for the refurbishment of our premises and the replacement of essential equipment. The balance of our unrestred funds forms our general cash reserve, maintained to secure the Society against sudden and unforeseen changes in our finances and to give time to adjust our operations to any major long term reduction in income, whilst at the same time enabling us to meet existing long term obligations such as the lease on our Research Centre. The Executive Committee has determined that, at the present time we should endeavour to maintain the level of our general cash reserve fund in the region of £30,000.
Independent Examiner's Report to the Trustees of the Lincolnshire Family History Society
| report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2025 which are set out below.
Responsibilities and basis of report
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
| report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
| accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mr R A Smith BSc FCA RNS Chartered Accountants
50-54 Oswald Road Scunthorpe DN15 7PQ
Morr,
2026