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2022-03-31-accounts

REGISTERED COMPANY NUMBER: 06034638 REGISTERED CHARITY NUMBER: 1118885

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

FOR

THE FAMILIES IN BRITISH INDIA SOCIETY

THE FAMILIES IN BRITISH INDIA SOCIETY

(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the charity and its trustees 2
Report of the Trustees 3 - 6
Independent examiner’s report 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10 -13
Detailed statement of financial activities_(This page does not form part of the statutory accounts)_ 14

Page 1 of 14

THE FAMILIES IN BRITISH INDIA SOCIETY (A company limited by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY AND ITS TRUSTEES

Incorporation

The charitable company was incorporated on 20 December 2006

Registered Company number: 06034638 (England and Wales)

Registered Charity number: 1118885

Registered Office

86, New Road Sands High Wycombe Bucks HP12 4LG

Trustees

Movements in year

Geraldine Lorna Charles Robert Owen Charnock Beverly Ann Hallam Elaine Victoria MacGregor Paul Irvin Middleton Co-opted on 25 November 2021 Margaret Yvonne Murray John Derek Napper Jocelyn Louise O’Kelly Resigned on 26 August 2021 Elizabeth Anne Rice Patrick Alexander Scully Alexandra Susan Anne Sherman Iain Richard Scott Shore Co-opted on 27 July 2021, Resigned on 10 February 2022 Penelope Vyvyan Tipper Steven van Dulken Valmay Stella Young

Chairman

Patrick Alexander Scully

Bankers

National Westminster Bank 8-11 Pavilion Buildings Castle Square Brighton, BN1 1DP

Independent Advisor

Baker Accountancy 22 High View Avenue North Brighton, Sussex BN1 8WR

Website

www. fibis.org

Page 2 of 14

THE FAMILIES IN BRITISH INDIA SOCIETY (A company limited by guarantee) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

The Trustees are pleased to present their report for the year ended 31 March 2022.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, 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 2015). Advantage has been taken of the exemptions contained therein for smaller charities which are not subject to a statutory audit.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The charity is controlled by its Memorandum and Articles of Association, and constitutes a company limited by guarantee, as defined by the Companies Act 2006.

Trustees are elected at the Annual General Meeting for a term of three years, and between meetings may be coopted by the Board until the next AGM. One third of the Trustees must retire by rotation each year but may stand for re-election.

All new Trustees have their duties and responsibilities fully explained to them and are given a copy of the Charity Commission's guidance, The Essential Trustee .

The work of the Society is undertaken entirely by Trustees and other members, all of whom are volunteers who receive no remuneration other than reasonable expenses, mainly for travel purposes.

Risk Management

The Trustees have kept in mind their duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against loss, fraud and error.

ANNUAL REPORT

Objects of the Charity

To promote and encourage the public study of family, social and economic history, genealogy, and related subjects such as local history, with reference to those areas which were administered by, or of interest to the Honourable East India Company, and those areas which were administered by, or of interest to, the Government of India. For the purposes of the Charity the areas shall include Pakistan, Bangladesh, Burma, Ceylon/Sri Lanka, Persia and the Persian Gulf and any other areas deemed relevant by the Trustees.

How our activities deliver Public Benefit

Page 3 of 14

ACTIVITIES

The Families in British India Society (hereinafter referred to as FIBIS) has continued to expand and improve its services to the British India family history community throughout the year. Expansion and activity has, in particular, been in the continued growth of data on our database and in the wiki and gallery as well as our Facebook Group (British India Family History) which goes from strength to strength with an ever increasing number of members.

Membership

We would like to thank Libby Rice for her commitment and continued hard work as Membership Secretary. In large part we have her to thank for a small net increase in our membership which finished the year at 1,893 members (1,886 at 31 Mar 2021). This small net increase, helped by the continuing successful uptake of our ‘paperless’ membership goes against the current trend for most Family History Societies.

Publications

Our Journal Editor Jacob Bailey, has successfully managed during the year under review to maintain the quality of content and presentation of the FIBIS Journal. The usual two journals were published, on time in Spring and Autumn, both with an attractive and informative selection of articles and commentaries on the history of British India. Jacob has had to stand down as editor due to work commitments and we should like to thank him for the two journals that he’s edited. On a temporary basis Pat Scully has stepped in to edit the Spring 2022 journal, so we are currently looking for a replacement journal editor, who does not necessarily need to be a trustee of FIBIS. It is hoped that a new FIBIS Guide on the Indian Railways, an expansion of the existing Fact File, will be produced during the current Financial Year.

Outreach & Shows

Due to Covid, no physical shows were held during the year, but FIBIS was represented ‘virtually’ at two of the main Family History Fairs during the year: RootsTech in February and the Family History Federation’s show in November. These gave an opportunity for overseas members to attend, which will certainly be continued at future shows, which are likely to be ‘hybrid’ in nature, both physical and virtual.

Meetings

The Annual General Meeting took place ‘virtually’ on Zoom on Saturday, 10[th] July, the second time it had not been possible to hold a physical AGM. The usual October Open Meeting was replaced by the successful 3 day conference in Oxford in late September, which included 12 speakers to educate and entertain the attendees. Since then, Zoom meetings for advice to members at 6-8 week intervals have been continued, which remain as a successful innovation.

Overseas

Mary-Anne Gourley the FIBIS representative in Australia continues to do a wonderful job in increasing our presence in that country, as does Eleanor Neil in New Zealand.

Website

The content of the website has grown substantially over the years, and it was decided that a revamp of the site was needed. A website design and development agency was engaged to carry out the work, and since the financial year-end the new site has ‘gone live’, being well-received, but the trustees would welcome any suggestions for further improvements. Members are therefore encouraged to look online at the website and provide us with any feedback they may have.

Data contained in the Database, the Wiki and the Gallery continue to grow, providing ever-increasing information for members and non-members alike. The project to photograph gravestones in India which are in danger of being lost forever will re-commence once Covid restrictions are lifted.

Volunteers

Thanks go to all the volunteers who have helped to promote FIBIS in so many ways by helping at shows, researching and transcribing records. As always, more volunteers are needed so please consider giving as much time as you can no matter how little time that may be. No experience is necessary as support and training will be provided.

Transcriptions & Fund-raising

Our Transcriptions Co-ordinator, Sandra Seager, has been busy with a team of transcribers working on new as well as ongoing projects. Transcriptions are from various sources, including many little-known ones in the India Office Records in the British Library. The results are to be found on our Website which supplement, not duplicating, records that can be found on commercial family history sites.

The presence of the pandemic, particularly in India has curtailed our activities of photographing cemeteries there throughout the year. However, we must thank The Pilgrim Trust for their continuing support in funding this project, and a grant of £3,214 was applied for and received in the year, being the final tranche of the £10,000 in grants received from The Pilgrim Trust .

Page 4 of 14

Research

Our dedicated team of volunteer researchers, led by Beverly Hallam, continues to support members who need help and/or assistance as required, although while the British Library has been closed due to Covid, this has in the main been by way of advice as to online sources. The policy continues of contacting new members within three months after they join, informing them of all the facilities we offer to help them with their research. This has proven to be very popular and is a particularly welcome stimulus both to our members and our Research Team. Our Facebook Group ‘British India Family History’ continues to be well supported and helps many members and non-members (hopefully soon to be members) in their family history quest.

BACSA

The Policy of working with our sister organization The British Association for Cemeteries in South Asia (BACSA) on issues of common interest continues.

FINANCIAL REVIEW

In the period 1 April 2021 - 31 March 2022, FIBIS continued to attract and register new members, its principal source of income, offset by non-renewing members. At the end of March 2022, total members paying subscriptions were 1,893 compared with 1,886 as at 31 March 2021.

During the year to 31 March 2022 incoming resources totalled £37,389 (2021 - £33,058), including £29,084 (2021 - £28,156) of subscription income. Resources expended in the year amounted to £39,519 (2021 - £24,407), including £7,931 conference costs and £7,390 for development of our website, resulting in a net excess of expenditure over income of £(2,130) (2021 – net income of £8,651). Closing funds at 31 March 2022 were £54,928 (2021 - £57,058).

INVESTMENT POLICY AND PERFORMANCE

Aside from retaining a prudent amount in reserves each year most of the charity’s funds are to be spent in the shortterm. Accordingly, at present there are no funds for long-term investment. If circumstances change, FIBIS will develop and implement an appropriate and ethical investment policy.

RESERVES POLICY

It has been agreed that it is appropriate for FIBIS to maintain strategic reserves sufficient to support unavoidable operating costs of FIBIS (primarily the cost of technical support for our website) for the future. The strategic reserve must consist of unrestricted funds.

FUTURE DEVELOPMENTS

FIBIS will continue its existing programme of work to support the public with an interest in family history research in British India. We will explore and, where appropriate, develop and introduce new services for members of the public, researchers, subscribers and others. Amongst those planned for the next 12 months are:

Page 5 of 14

TRUSTEES RESPONSIBILITIES STATEMENT

The following lists the Company’s current Trustees and their responsibilities.

Scully, Patrick Chairman
Charnock, Robert Vice Chairman
Napper, John Treasurer
Sherman, Alexandra Company Secretary
Charles, Geraldine Museums Liaison
Hallam, Beverly Research Officer
MacGregor, Elaine Public relations
Murray, Margaret Meetings Secretary
Rice, Elizabeth Membership Secretary
Tipper, Penny Events Manager
Van Dulken, Steven Publications
Young, Valmay Website & Social Media Manager
Green, Stewart Without Portfolio
Middleton, Paul Without Portfolio
Sutton, Hedley Without Portfolio

In addition to the above Peter Bailey (Immediate Past Chairman) is Non-Executive President.

The Trustees (who are also directors of ‘The Families in British India Society’ 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).

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 affairs of the charitable company and of the income resources and application of resources, including the income and expenditure of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and 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.

In preparing this report the Trustees have taken advantage of the small companies’ exemptions provided by section 415A of the Companies Act 2006.

CONCLUSION

By all these means we have endeavoured to pursue our objectives of supporting India-related family history research and informing researchers and historians about the historical and social environment experienced by their ancestors in India.

Approved on behalf of the Trustees

_________ Patrick Alexander Scully, Chairman of Trustees

Approved on 25 June 2022

Page 6 of 14

THE FAMILIES IN BRITISH INDIA SOCIETY (A company limited by guarantee) INDEPENDENT EXAMINER’S REPORT

To the Trustees of The Families in British India Society

Independent examiner’s report to the trustees of The Families in British India Society (‘the Company’)

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.

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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord those records; or

  3. 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

  4. 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.

Ms J Baker FCCA Baker Accountancy Services 22 High View Avenue North Brighton Sussex BN1 8WR

June 2022

Page 7 of 14

THE FAMILIES IN BRITISH INDIA SOCIETY (A company limited by guarantee) STATEMENT OF FINANCIAL ACTIVITIES

(incorporating income and expenditure account) FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted Unrestricted
Funds Funds
2022 2021
Notes £ £
Incoming Resources
Incoming Resources from generated
funds
Donations & Legacies 946 880
Income from charitable activities 35,206 30,705
Income from other trading activities 2 1,229 1,452
Investment income 3 8 21
Total incoming Resources 37,389 33,058
Resources Expended
Expenditure on charitable activities 32,461 14,979
Costs of generating funds:
Fundraising trading: cost of goods sold and
other costs 545 2,695
Investment management costs 4 89 376
Support costs 6,424 6,357
Total Resources Expended 39,519 24,407
Movement in total funds for the Year -
Net (deficit) / surplus for the year 5 (2,130) 8,651
Total funds at 1st April 2021 57,058 48,407
Total funds at 31st March 2022 54,928 57,058

The notes on pages 10 to 13 form part of these financial statements.

Page 8 of 14

THE FAMILIES IN BRITISH INDIA SOCIETY

(A company limited by guarantee) REGISTERED NUMBER: 06034638

BALANCE SHEET AS AT 31 MARCH 2022

Notes
Fixed assets
Tangible assets
6
Current assets
Stocks
Debtors
7
Cash at bank and in hand
Creditors
Amounts falling due within one year 8
Net current assets
Total net assets
Represented by:
Charity Funds
Restricted Funds
Unrestricted funds
9
Total funds		 2022
£
£
33
944
3,358
69,824
74,126
(19,231)
54,895
54,928
-
54,928
54,928		 2021
£
1,172
8,180
63,419
72,771
(15,835)		 £
122
56,936
57,058
-
57,058
57,058

The company is entitled to exemption from audit under section 477 of the Companies Act 2006 for the year ended 31 March 2022. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and in accordance with FRS102 SORP.

The notes on pages 10 to 13 form part of these financial statements.

The financial statements were signed on their behalf by:

John Derek Napper Treasurer & Trustee

Approved on 25 June 2022

Page 9 of 14

THE FAMILIES IN BRITISH INDIA SOCIETY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with the provisions applicable to companies subject to the small companies’ regime and in accordance with FRS102 SORP.

Company status

The charity is a company limited by guarantee. The members of the company are the Trustees named on page 2. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Investment income, gains and losses are allocated to the appropriate fund.

Incoming Resources

All income is included in the Statement of financial activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Resources Expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Tangible fixed assets for use by the charity are stated at cost less depreciation. Depreciation is provided at the following annual rates to write off each asset over its estimated useful life.

Exhibition Equipment - 10% on cost Computer equipment - 25% on cost Fixtures and Fittings - 10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow-moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Value Added Taxation

VAT is not recovered by the charity and as such is included in the relevant costs in the Statement of Financial Activities.

Page 10 of 14

THE FAMILIES IN BRITISH INDIA SOCIETY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS – CONTINUED FOR

THE YEAR ENDED 31 MARCH 2022

2.
ACTIVITIES FOR GENERATING FUNDS
Fundraising events
Research
Shop income
3.
INVESTMENT INCOME
Deposit account and other Interest
4.
INVESTMENT MANAGEMENT COSTS
Depreciation
5.
NET (INCOMING) / OUTGOING RESOURCES
Net resources are stated after charging / (crediting):
Depreciation - owned assets		 2022
£
3
65
1,161
1,229
2022
£
8
2022
£
89
2022
£
89		 2021
£
29
20
1,403
1,452
2021
£
21
2021
£
376
2021
£
376

Page 11 of 14

THE FAMILIES IN BRITISH INDIA SOCIETY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS – CONTINUED FOR THE YEAR ENDED 31 MARCH 2022

6. TANGIBLE FIXED ASSETS

All assets are held for direct charitable purposes.

7.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors & accrued income
Prepayments
Fixtures &
Fittings
Exhibition
Equipment
£
£
Cost
At 1 April 2021
333
3,902
Additions
-
-
Disposals
-
-
At 31 March 2022
333
3,902
Depreciation
At 1 April 2021
266
3,897
Charge for year
34
5
On Disposals
-
-
At 31 March 2022
300
3,902
Net book value
At 31 March 2022
33
-
At 31 March 2021
67
5		 2022
£
1,554
1,804
3,358
Office & PC
Equipment
£
1,122
-
-
1,122
1,072
50
-
1,122
-
50		 2021
£
2,849
5,331
Total
£
5,357
-
-
5,357
5,235
89
5,324
33
122
8,180

Page 12 of 14

THE FAMILIES IN BRITISH INDIA SOCIETY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS – CONTINUED FOR THE YEAR ENDED 31 MARCH 2022

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Accruals
Deferred income		 2022
£
4,297
275
14,659
19,231		 2021
£
510
275
15,050
15,835

9. STATEMENT OF FUNDS

STATEMENT OF FUNDS - CURRENT YEAR
Restricted Funds
Unrestricted Funds
STATEMENT OF FUNDS - PRIOR YEAR
Restricted Funds
Unrestricted Funds		 Brought
Incoming
Resources
Carried
Forward
Resources
Expended
Forward
£
£
£
£
-
-
-
-
57,058
37,389
39,519
54,928
57,058
37,389
39,519
54,928
Brought
Incoming
Resources
Carried
Forward
Resources
Expended
Forward
£
£
£
£
-
-
-
-
48,407
33,058
24,407
57,058
48,407
33,058
24,407
57,058

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2022

Trustees' Expenses

Telephone, travel, accommodation, subsistence and other expenses of £3,020 (2021: £212) were reimbursed to 10 trustees (2021: 2 trustees) during the year ended 31 March 2022.

Page 13 of 14

THE FAMILIES IN BRITISH INDIA SOCIETY (A company limited by guarantee) DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR

THE YEAR ENDED 31 MARCH 2022

INCOMING RESOURCES
Donations & Legacies
Income from charitable activities
Royalties & commissions received
Conference income
Grants received
Gift aid
Subscriptions
Other trading activities
Fundraising events
Research
Shop income
Investment income
Deposit account and other interest
Total incoming Resources
RESOURCES EXPENDED
Core Charitable activities
Journal costs including postage
Website costs
Exhibition & Open Meeting costs
Conference costs
Fundraising trading: cost of goods sold and other costs
Opening stock
Research costs
Publications
Closing stock
Investment management costs
Depreciation of tangible fixed assets
Support costs
Storage costs (rent)
Insurance
Travel & subsistence
Printing, stationery & postage
Accounting costs
Advertising & PR
Legal & professional fees
Subscriptions
Bank charges
Exchange differences
Total Resources expended
Net (deficit) / surplus for the year		 2022
£
946
994
1,549
2,000
1,579
29,084
35,206
3
65
1,161
1,229
8
37,389
7,753
16,091
686
7,931
32,461
1,172
313
4
(944)
545
89
1,148
985
216
716
1,960
-
33
686
706
(26)
6,424
39,519
(2,130)		 2021
£
880
1,000
-
-
1,549
28,156
30,705
29
20
1,403
1,452
21
33,058
6,626
7,751
602
-
14,979
2,348
254
1,265
(1,172)
2,695
376
1,080
1,064
-
1,143
1,721
110
-
650
711
(122)
6,357
24,407
8,651

This page does not form part of the statutory accounts

Page 14 of 14