Company registration number: 02930189 Charity registration number: 1038721
The Federation of Family History Societies
(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 30 September 2025
Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
The Federation of Family History Societies
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 8 |
| Independent Examiner's Report | 9 |
| Statement of Financial Activities | 10 |
| Balance Sheet | 11 |
| Notes to the Financial Statements | 12 to 18 |
The Federation of Family History Societies
Reference and Administrative Details
Trustees Stephen Manning, Chairman Ian Waller, Vice Chairman/Education Officer Jacqueline Simkins, Publications Officer Gary Stephenson, Treasurer Yetunde Abiola, Diversity and Inclusion Officer Margaret Roberts, Society Liaison Martin McDowell, DNA Officer Sadie McMullon, Archives Liaison Officer Ruth Graham Secretary David Lambert Charity Registration Number 1038721 Company Registration Number 02930189 Registered Office 2-4 Primrose Avenue Urmston Manchester M41 0TY Independent Examiner Eva Stevens, employee of Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
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The Federation of Family History Societies
Trustees' Report
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 30 September 2025.
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
Trustees: Stephen Manning, Chairman Ian Waller, Vice Chairman/Education Officer Jacqueline Simkins, Publications Officer Gary Stephenson, Treasurer Yetunde Abiola, Diversity and Inclusion Officer Margaret Roberts, Society Liaison Martin McDowell, DNA Officer Sadie McMullon, Archives Liaison Officer Ruth Graham
Secretary: David Lambert
Structure, governance and management
Nature of governing document
The organisation is a Company limited by guarantee, (Company number 02930189) incorporated on 18th May 1994 and is a registered charity (Charity number 1038721). It is governed under new Articles of Association, adopted on 11th June 2022. The new Articles of Association state the objects and powers of the Charitable Company.
In the event of the Company being wound up, each Member Society has agreed to contribute an amount not exceeding £1.
Recruitment and appointment of trustees
The Directors of the Company are also charity trustees for the purposes of charity law and under its Articles of Association are known as members of the Executive Committee. Under the requirements of the Articles of Association, the chairman and other members of the Executive Committee are elected to serve for a term of four years commencing at the conclusion of business at either the Annual General Meeting or General Meeting at which he or she was elected to office or the Executive Committee respectively by Voting Members. Directors may stand for re-election for a further term of four years but neither the Chairman nor any Executive Committee member shall serve for a continuous period of more than eight consecutive years.
The Executive Committee have power to co-opt no more than four persons to act as additional members of the Executive Committee until the next Annual General Meeting or General Meeting following their co-option, even if the total number of members of the Executive Committee, including co-opted members shall exceed twelve. All members of the Executive Committee give their time voluntarily and received no benefits from the Company. Any expenses reclaimed from the Company are reflected in the accounts.
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The Federation of Family History Societies
Trustees' Report
Induction and training of trustees
Most Directors are already familiar with the practical work of the Company, having held key positions on the Committees of Member Societies to which they belong.
New Directors receive a copy of the Memorandum and Articles, Roles & Responsibilities handbook and the latest as well as the previous year’s financial statements and accounts. They are also directed to read and follow the Code of Practice for Directors which was adopted for them some years ago.
Directors have been given training at meetings held during the year on the legal aspects and implications of being Directors and charitable trustees, to help facilitate the understanding of their role.
Organisational structure
The Company has a President who is appointed for a 5-year term. The President may stand for re-election for a second term of 5 years. The President Dr Janet Few was appointed at the Annual General Meeting in June 2021. The main function of this post is to attend and chair the Company’s Annual General Meeting and to promote the activities of the Company.
The Company currently has four life Vice Presidents, Dr Colin R. Chapman, Derek A. Palgrave, Mrs Pauline Litton MBE and Lady Teviot all of whom have made a valuable contribution to the Company.
The Company has a Board of Directors who comprise an Executive Committee of up to 12 members. We continue to hold monthly meetings via Zoom although we did meet once in person during 2023. The Directors are responsible for the management, strategic direction and policy of the Company. At their meetings they review the finances, human resources, development and delivery of activities that contribute to the charitable objectives. At the end of the financial year there were 9 elected Directors from a variety of backgrounds. The Company retains the services of a Company Secretary who is appointed by the Executive Committee. He attends Executive Committee meetings but has no voting rights.
To facilitate operations the Executive Committee has put in place a scheme of delegation so that day to day responsibility for the administration of the Company rests with the Administrator along with the Finance Officer with assistance where appropriate from the Company Secretary.
Membership of the Company is of five classes following the adoption of the new Articles, namely:
• Ordinary Membership - open to all Societies or Bodies in the United Kingdom or Crown Dependencies which are in the opinion of the Executive Committee primarily concerned with family history, genealogy or heraldry or interested in the preservation, security and accessibility of archive material;
• Associate Membership - open to all Societies or Bodies in the United Kingdom or Crown Dependencies (other than those eligible for Ordinary membership) which are interested in family history, genealogy or heraldry or interested in the preservation, security and accessibility of archive material and whose association with the Company, in the opinion of the Executive Committee, is considered desirable.
• International Members - open to all Societies or Bodies founded or operating outside the United Kingdom or Crown Dependencies which are interested in family history, genealogy or heraldry or interested in the preservation, security and accessibility of archive material and whose association with the Company, in the opinion of the Executive Committee, is considered desirable.
• Affiliated Members - open to any non-profitmaking group in the United Kingdom or Crown Dependencies comprising ten (10) or more persons which is interested in family history, genealogy or heraldry or interested in the preservation, security and accessibility of archive material but which has no constitution or legal status and so is unable to satisfy the membership qualifications set out in sub-paragraphs (3) to (4) of Article 11. Such a group shall include a group constituted as a local U3A Body and a Body of persons meeting together in person or virtually online on the Internet who meet and co-operate together to carry out one or more of the Principal Objects of the Company and with which the Executive Committee considers it is reasonable or expedient to affiliate and to admit to Affiliate Membership.
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The Federation of Family History Societies
Trustees' Report
• Institutional Membership - open to all Bodies other than Societies or Bodies eligible for Ordinary or Associate Membership including (without prejudice to the generality of the foregoing) libraries, archives, repositories and public institutions that are interested in the preservation, security and accessibility of archive material and whose association with the Company in the opinion of the Executive Committee, is considered desirable. The Company had a membership of 157 during the year comprising of 127 Ordinary Members and 11 Associate Members and 19 International Members. There are currently no Institutional Members or Affiliate members.
Objectives and activities
Objects and aims
i) To promote, encourage and foster the study of family history, genealogy and heraldry and in furthering this to co-ordinate and assist the work of Member Societies and bodies interested in family history, genealogy and heraldry and;
ii) To promote the preservation, security, and accessibility of archive material.
Public benefit
The Company reviews its aims and activities each year as part of its Strategy and looks at what it has achieved and the outcome of its work in the previous 12 months. In 2022 the Company amended its key activities. The key activities are Education, Archives Liaison, Projects, Publicity, Diversity and Inclusion, Society Liaison and Communications. The Company looked at the benefits they have brought to those members of the public it was set up to help. The Company reports to Members at the Annual General Meeting and it posts written reports of its Directors on activities on its website following the Annual General Meeting.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Achievements and performance
Our main objective for the year continued to be to promote, encourage and foster the study of family history, genealogy and heraldry and to co-ordinate and assist the work of Member Societies and bodies interested in similar studies.
We held a number of in person FHF REALLY USEFUL Live family history fairs in conjunction with our member societies. These were held in Bournemouth, Dorset and Belfast in Northern Ireland. They were well attended and promoted all our societies and family history.
Promoting our Member Societies throughout the year at key events attended by members of the public, namely: The Company attended 8 Family History Fairs and 5 regional large Craft Shows throughout the UK in 2024-2025.
The Company held its Annual and General Meeting as an in person event in London in May 2025 and as a result we welcomed our member societies. Two speakers spoke prior to the meetings on the topic of DNA and its relevance to family historians, one offering to assist member societies with specific DNA projects.
Adding articles to the 'Explore your Genealogy' website which is available to all members of the public to use.
Preparing and launching a new series of Podcasts for family historians.
Adding new surnames being researched to the Company's 'Surname Index'.
Newsletters to societies were being sent by email to keep them up to date with urgent matters.
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The Federation of Family History Societies
Trustees' Report
'Get Togethers' were arranged regularly during the year allowing member societies' representatives to join in discussion and debate via zoom on a number of topics.
Maintaining a 'Directory of Speakers' on the Company's website to enable societies to contact speakers to give presentations to their members.
Effecting a block insurance policy for the benefit of member societies.
Federation of Family History Societies Services Limited (‘the Services Company’), the Company’s wholly owned subsidiary, has continued to collaborate with FindmyPast Limited, trading as ‘FindmyPast’ (‘FMP’). The Company has a contract which came into effect on 21st April 2016 that will run at least until 2026 ensuring continuance of the arrangement between the Company and FMP. This provides a means for our Member Societies to place their data online, furnishing them with a source of revenue and benefitting family historians world-wide by providing access to vital data. A substantial volume of fresh data has been added to the collection during the year including updated and improved National Burial Index information that benefits users of the FMP service, as well as contributing Member Societies.
The Services Company operated its 'Family History Books' and 'Parish Chest' operations for the Company online and saw an increased take-up by the public and Member Societies. All Member Societies are now treated as members of Parish Chest as a benefit of their membership of the Company, subject to them activating this. More member societies are using the annual membership subscription facilities offered by Parish Chest. This has meant that Member Societies who are using this are making a significant saving on bank charges. Likewise, there has been an increase in the use of family history books, Books Direct service, which results in an extra income for our member societies.
Projects
The Company has increased the provision of services online. In 2025 we continued working on the Explore your Genealogy website which is a website providing free resources to family historians. We have invited our member societies to contribute articles to the public to make them aware of the records and resources they hold. The Company will be refreshing their existing website in 2026 in order to provide additional functionality and resources. It has prepared a new series of podcasts to be launched in the new financial year.
Outreach
The outreach work of the Company provides advice and information to members of the public interested in the study of family history, genealogy and heraldry. We have traditionally performed this service by means of face to face consultation at public events, as well as through the distribution of ‘Our Really Useful Information Leaflet’ (RUL) and other helpful material, provided at no charge whenever the opportunity presents itself. All our Member Organisations are listed in the RUL at no cost to themselves.
The RUL, plus other material is available for free download via the Company’s website to interested parties and external organisations involved in teaching and promoting the study of family history, genealogy and heraldry.
A general information service is available to the public online, by telephone and by post. Specific requests from Member Societies for guidance are dealt with by telephone and email.
In 2018 Family Tree Magazine (FTM) published its first ‘Family History Handbook 2018’ in association with the Company. It has been printed each December since then. Included within this are details of our Member Societies and how to contact them. The Directory is sent to all FTM magazine subscribers and is for sale in shops.
The Company has been able to continue to attend public events due to the commitment and dedication of its team of volunteers and the generosity of event organisers.
A Monthly online Newsletter, now called the Really Useful Bulletin, was distributed to an increased number of over 21,000 subscribed individuals and organisations with an interest in family history, genealogy and heraldry.
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The Federation of Family History Societies
Trustees' Report
A growing social media presence via Facebook and Twitter has had a positive impact allowing us to engage with a wider group of interested parties.
The Company held a number of regular ‘Get Togethers’ and encouraged committee members of Member Societies to attend these events online to exchange ideas and to continue to support each other. These proved to be extremely popular and well attended and we will continue these going forward.
We attended a number of fairs in 2024-2025 run by our member societies which proved to be very popular.
Financial review
We are satisfied that the Company is in a healthy financial position at the end of the financial year, with sufficient reserve to continue operations in the coming financial year.
Policy on reserves
It is the policy of the Company to maintain unrestricted funds which are free reserves of the Company at a level which equates to a minimum of twelve months core expenditure. This fund is required to ensure that the Company is able to meet its potential liabilities. The Directors have in place their own procedures for reviewing and reducing the major risks to which the Company is exposed. Internal risks are minimised by procedures for authorisation of all transactions and projects and to ensure a consistent delivery of all aspects of the Company.
Principal risks and uncertainties
The Directors recognise that they should manage the Company’s risks effectively. They have taken into account during the year the principal risks and uncertainties facing the Company, and identified the major impact of risks to the Company, including its strategic plans for the future, risks to its financial sustainability and the impact on achieving the Company’s objectives. The Directors continued to hold their meetings virtually online rather than face to face. It discussed and adopted a new Risk Policy and Register. The Directors are satisfied that their systems and policies are adequate to manage and reduce risks.
The main risks are loss of income from departure of members, and poor results of the Services Company that we rely on to donate profits to the parent organisation.
Plans for future periods
Aims and key objectives for future periods
The Company plans to continue the activities outlined above in forthcoming years’ subject to satisfactory funding arrangements.
It was not felt necessary to raise subscriptions for 2025 for our ordinary members. The situation can only continue if the Company continues to be prudent and effective in its operations.
The current healthy financial position is due in no small part to the continued hard work of the Company’s Financial Team and the members of the Board of Directors to constrain costs, as well as the financial contribution of the Services Company.
Even when meetings have become face to face again we have still continued with Hybrid meetings and the Virtual ‘Get Togethers’ as a way to communicate with more of our Member Societies as they are located all over the UK and worldwide. We intend to continue to do this.
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The Federation of Family History Societies
Trustees' Report
We plan to hold Information Sessions for our member societies in November 2025 via Zoom to enable all our member societies to attend either in the UK or overseas. It will cover such topics as FamilySearch, Social Media and information members of the help that the Company can offer them. As stated above new podcasts are planned together with a new Website. We intend to provide the services we gave in the financial year.
During the financial year the Executive Committee adopted a new FFHS Diversity and Inclusion Statement and intend to recommend it to member societies for adoption by them.
The FHF REALLY USEFUL Family History Show in November 2025 we made the decision not to go ahead due to lots of other organisations providing the same time of show.
Additional information
We provide services for our member organisations, including: insurance policy covering public liability for full and associate members, lists of member societies and speakers. The wholly owned subsidiary trading company (the Services Company) provides facilities for the charity such as Parish Chest to assist collection of member societies' subs and sales of members' services and items , FindMyPast relationship allowing members and contributors to earn royalty income from use of members' databases of family history information, Family History Books for the sale of a large range of family history books and ebooks to the public.
Statement of Responsibilities
The trustees (who are also the directors of The Federation of Family History Societies for the purposes 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), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies.
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
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The Federation of Famity History Societies Trustees, Report Small ctsmp8nies provtsloD JtstemeDt This r¢port has been prepared in accordance with th¢ sma]I wrnpanies regime under the Companies Art 2006. The annu81 report was approved by the trustees ofthe ¢harity on... Siephen TnJsi¢e ing Page 8
The Federation of Family History Societies
Independent Examiner's Report to the trustees of The Federation of Family History Societies ('the Company')
Independent examiner’s report to the trustees of The Federation of Family History Societies ('the Company')
I report to the charity trustees on my examination of the accounts of the company for the year ended 30 September 2025.
Responsibilities and basis of report
As the charity’s 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 charity’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.
Independent examiner’s statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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 [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I 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.
......................................
Eva Stevens, BSc, CPFA, employee of Community Accounting Plus member of the Chartered Institute of Public Finance and Accountancy (CIPFA)
Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
Date:.............................
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The Federation of Family History Societies
Statement of Financial Activities for the Year Ended 30 September 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
| Note Income and Endowments from: Charitable activities 2 Investment income 3 Other income 4 Total income Expenditure on: Charitable activities 5 Total expenditure Net expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds £ 25,789 3,821 35,000 64,610 (64,949) (64,949) (339) (339) 274,136 273,797 |
Total 2025 £ 25,789 3,821 35,000 64,610 (64,949) (64,949) (339) (339) 274,136 273,797 |
Total 2024 £ 27,199 977 25,000 |
|---|---|---|---|
| 53,176 | |||
| (66,948) | |||
| (66,948) | |||
| (13,772) | |||
| (13,772) 287,908 |
|||
| 274,136 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for the period is shown in note .
The notes on pages 12 to 18 form an integral part of these financial statements. Page 10
Th¢ Federation of Famity History So¢ieties (RegistratioD number: 02930189) Balance Sheet as at 30 September 2025 2025 21124 Note ass¢ts Investments 16 75,000 75,000 Current assets Debtors C&sh at bank and in hand 49.790 160.145 48.796 160,572 209,935 209,368 CreditorB: Amounts fAlllng dp¢ within ollt y¢•r 10,232 Net current 198,797 199.136 l¥et gsstts 273,797 274,136 Funds ofthe eb¥rity: Uttregtricted Ineome fud$ Unrestrict¢d fimds 273.797 274.136 TotAI 273,797 274.136 For the finan¢5al year ending 30 Sepiember 2025 the charity was entitled to exemption from audit under section 477 of the Companies A¢t 2006 relating to small Companies. Dire¢¢ors' rcsponsibiliti¢s'. The members hav¢ not rcquired the charity to obtsin an audil of its accounts for the year in 4U¢$tion in aCrdance with se¢¢ion 476; and The directors acknowledge their responsibilities for complying with the requIremet of the A¢t with respect to a¢wurtting records and the preparation of accounts. These fLnan¢ial statements havc been prepared in accordaftee with the special provisions relating to comp8nies subject to the small ¢ompanics regime wthin Part IS of the Compani¢5 A¢(2006. The financial statements on pages io to 18 were wroved by the trte¢s, and authorised for issu¢ Ort d 5i8ned on their behf by= Gary The note$ on pa8es 12 10 18 fom an intrgral p&rt of these financial Ststements. Pa8ell
The Federation of Family History Societies
Notes to the Financial Statements for the Year Ended 30 September 2025
1 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
The Federation of Family History Societies meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The financial statements have been prepared on a going concern basis.
The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.
Exemption from preparing a cash flow statement
Under the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements.
Income and endowments
Deferred income
Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:
- The donor specifies that the grant or donation must only be used in future accounting periods; or - The donor has imposed conditions which must be met before the charity has unconditional entitlement.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
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The Federation of Family History Societies
Notes to the Financial Statements for the Year Ended 30 September 2025
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
| Asset class | Depreciation method and rate |
|---|---|
| Computer equipment | 25% on a straight line basis |
| Display equipment | 25% on a straight line basis |
Business combinations
Business combinations are accounted for under the purchase method. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by the charity. All intra-group transactions, balances, income and expenses are eliminated on consolidation. In accordance with Section 35 of FRS 102, Section 19 of FRS 102 has not been applied in these financial statements in respect of business combinations effected prior to the date of transition.
Fixed asset investments
Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal.
Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at the year end.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
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The Federation of Family History Societies
Notes to the Financial Statements for the Year Ended 30 September 2025
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
2 Income from charitable activities
| Subscriptions Sundry income 3 Investment income Interest receivable and similar income; Interest receivable on bank deposits 4 Other income Income from trading subsidiary |
Unrestricted funds General £ 25,517 272 25,789 Unrestricted funds General £ 3,821 Unrestricted funds General £ 35,000 |
Total 2025 £ 25,517 272 25,789 Total 2025 £ 3,821 Total 2025 £ 35,000 |
Total 2024 £ 26,782 417 |
|---|---|---|---|
| 27,199 | |||
| Total 2024 £ 977 |
|||
| Total 2024 £ 25,000 |
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The Federation of Family History Societies
Notes to the Financial Statements for the Year Ended 30 September 2025
5 Expenditure on charitable activities
| Conference attendace costs Seminars and online shows Website and management Publicity Attendance at fairs Newsletter costs Archive meeting travel Administration Executive committee travel, meetings etc. General meetings and calling information Insurance Finance Bank charges Accountancy Legal fees |
Unrestricted funds General £ 141 - 2,990 3,180 5,150 600 370 33,675 80 3,541 2,900 11,105 60 1,076 81 64,949 |
Total 2025 £ 141 - 2,990 3,180 5,150 600 370 33,675 80 3,541 2,900 11,105 60 1,076 81 64,949 |
Total 2024 £ - 886 12,078 221 4,335 - - 30,121 484 4,320 2,668 10,406 70 1,050 309 |
|---|---|---|---|
| 66,948 |
6 Tangible fixed assets
| Cost At 1 October 2024 At 30 September 2025 Depreciation At 1 October 2024 At 30 September 2025 Net book value At 30 September 2025 At 30 September 2024 |
Display equipment £ 4,825 4,825 4,825 4,825 - - |
Computer equipment £ 6,390 6,390 6,390 6,390 - - |
Total £ 11,215 |
|---|---|---|---|
| 11,215 | |||
| 11,215 | |||
| 11,215 | |||
| - | |||
| - |
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The Federation of Family History Societies
Notes to the Financial Statements for the Year Ended 30 September 2025
7 Debtors
| Trade debtors Prepayments Due from group undertakings Donation of subsidiary's profits |
2025 £ 268 220 14,302 35,000 49,790 |
2024 £ 250 512 13,034 35,000 |
|---|---|---|
| 48,796 |
8 Cash and cash equivalents
| Cash at bank 9 Creditors: amounts falling due within one year Trade creditors Accruals Deferred income |
2025 £ 160,145 2025 £ 3,861 1,002 6,275 11,138 |
2024 £ 160,572 |
|---|---|---|
| 2024 £ 2,624 960 6,648 |
||
| 10,232 |
10 Charity status
The charity is a company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
11 Taxation
The charity is a registered charity and is therefore exempt from corporation taxation.
12 Fees payable to independent examiner
During the period, the fees payable (excluding VAT) to the charity’s independent examiner Community Accounting Plus are analysed as follows:
| Independent examination | 2025 £ 835 835 |
2024 £ 800 |
|---|---|---|
| 800 |
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The Federation of Family History Societies
Notes to the Financial Statements for the Year Ended 30 September 2025
13 Analysis of net assets between funds
Unrestricted
| Fixed asset investments Current assets Current liabilities Total net assets Fixed asset investments Current assets Current liabilities Total net assets |
General £ 75,000 209,935 (11,138) 273,797 Unrestricted General £ 75,000 209,368 (10,232) 274,136 |
2025 Total funds £ 75,000 209,935 (11,138) |
|---|---|---|
| 273,797 | ||
| 2024 Total funds £ 75,000 209,368 (10,232) |
||
| 274,136 |
14 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
15 Related party transactions
There were no related party transactions in the year.
During the year the charity made the following related party transactions:
Federation of Family History Societies Services Limited
(The charity operates an intercompany account with its trading subsidiary.)
At the balance sheet date the amount due from Federation of Family History Societies Services Limited was £14,032 (2024 - £13,034).
16 Fixed asset investments
| Shares in group undertakings and participating interests | 2025 £ 75,000 |
2024 £ 75,000 |
|---|---|---|
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The Federation of Family History Societies
Notes to the Financial Statements for the Year Ended 30 September 2025
Shares in group undertakings and participating interests
| Shares in group undertakings and participating interests | ||
|---|---|---|
| Cost At 1 October 2024 At 30 September 2025 Net book value At 30 September 2025 At 30 September 2024 |
Subsidiary undertakings £ 75,000 75,000 75,000 75,000 |
Total £ 75,000 |
| 75,000 | ||
| 75,000 | ||
| 75,000 |
Details of undertakings
Details of the investments in which the charity holds 20% or more of the nominal value of any class of share capital are as follows:
| Country of | Proportion of voting rights | ||
|---|---|---|---|
| Undertaking | incorporation | Holding | and shares held |
| 2025 2024 |
|||
| Subsidiary undertakings | |||
| Federation of Family History Societes Services Limited |
England | Ordinary shares |
100% 100% |
Subsidiaries
The profit for the financial period of Federation of Family History Societes Services Limited was £34,883 (2024 - £31,828) and the aggregate amount of capital and reserves at the end of the period was £139,552 (2024 - £139,669).
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