**THE SOCIETY OF JEWELLERY HISTORIANS**
**Registered Charity Number: 1151393 Company Limited by Guarantee: 7032947**
# **THE SOCIETY OF JEWELLERY HISTORIANS (incorporated)**
## **FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2024**
Address: Scientific Research The British Museum London WC1B 3DG
**Contents of the Financial Statements For the Year Ended 30 September 2024**
Trustees Annual Report Council Members’ Responsibilities Income & Expenditure Account Balance Sheet
Page 1 of 5
**THE SOCIETY OF JEWELLERY HISTORIANS**
## **Trustees Annual Report**
With an increasing number of members worldwide and the escalating postage costs, both in the UK and overseas, the costs of sending out Jewellery History Today have substantially increased. As this is a valued part of our offer to members, the Council have agreed to maintain JHT as a print publication. The Society is now publishing regular Jewellery Studies papers Online, and live-streaming and recording (where speakers agree) the lectures at the Society of Antiquaries.
The withdrawal of .ac.uk domains by our web hosting company necessitated the transfer of our website to a new host. This complex task was smoothly and efficiently performed within the short time frame allowed by our webmaster and trustee, Jane Perry.
It is the opinion of the Trustees that the Society has more than sufficient reserves to remain a going concern for the foreseeable future, and for well in excess of the next twelve months. The Society is very aware that a number of Trustees have served for more than 9 years. The Council considers that their specific skills, together with their corporate memory, remain extremely valuable to the Society. The Council does, however, actively look for new Trustees with the requisite range of abilities.
Page 2 of 5
**THE SOCIETY OF JEWELLERY HISTORIANS**
## **Statement of Council Members’ Responsibilities**
The Council members are required under the Charities Act 1993 to prepare financial statements for each financial year which give a true and fair view of the Society’s financial activities during the year and of its financial position at the end of that year. In preparing financial statements, the Council should:
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures and explained in the financial statements;
- prepare the financial statements on a going concern basis unless it is inappropriate to presume that the Society will continue in operation.
The Council members are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the society and which enable them to ascertain the financial position of the society and which enable them to ensure that the financial statements comply with applicable law and regulations. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Council on 28[th] January 2025 and signed on its behalf
Hon Treasurer
Page 3 of 5
## **THE SOCIETY OF JEWELLERY HISTORIANS**
## **INCOME AND EXPENDITURE ACCOUNT**
## **at 30 SEPTEMBER 2024 at 30 SEPTEMBER 2023**
|**£**
**INCOME**
Subscriptions
30,899
Gift Aid
1,301
Symposia & Private Views
20
Publications
165
Advertising
950
Bank Interest
5,497
Donations
53
**EXPENDITURE**
Hire of Halls
7,415
Symposia & Private Views
1,059
Lectures, Meetings & Sundry
2,431
Newsletter Publication (Jewellery History Today)
4,930
Newsletter Distribution (Jewellery History Today) 7,818
Jewellery Studies
2,353
Secretarial Fees
3,373
Printing, Postage & Stationery
39
Website/brochure redesign
1,171
Bank Charges
925
Accountancy
0
Unrealised gain/loss on investments
10,475
**EXCESS/(DEFICIT) OF INCOME**
**OVER EXPENDITURE**|
|**£**
**£**
**38,885**
**31,513**
**17,846**|
**£**
29,521
1,250
1,300
346
950
3,650
0
**37,017**
7,331
2,896
3,196
5,707
3,948
1,720
4,811
786
153
754
0
**31,302**
3,460
**9,175**|
**37,017**|
|---|---|---|---|---|
Page 4 of 5
**THE SOCIETY OF JEWELLERY HISTORIANS**
## **BALANCE SHEET**
|**at 30 SEPTEMBER 2024**|**at 30 SEPTEMBER 2024**|**at 30 SEPTEMBER 2024**|**at 30 SEPTEMBER 2024at 30 SEPTEMBER 2023**|**at 30 SEPTEMBER 2023**|**at 30 SEPTEMBER 2023**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|**FIXED ASSETS**||||||
|**Investments**||||||
|COIF Investment Account|93,852||93,852|83,376||
||||**93,852**||**83,376**|
|**CURRENT ASSETS**||||||
|**Bank and cash**||||||
|COIF Deposit Account|110,727||110,727|105,230||
|HSBC Current Account|29,767||29,767|23,549||
|PayPal Account|1,233|1,233|1,233|1,157||
|||**141,727**|||**129,936**|
|**CURRENT LIABILITIES**||||||
|Net liabilities|-1,709|-1,709||2,711||
|**NET CURRENT ASSETS**|||**140,018**||**132,647**|
|**TOTAL ASSETS (less current liabilities)**|||**233,869**||**216,023**|
|**Financed by:**||||||
|**CAPITAL ACCOUNT**||||||
|General funds brought forward|216,023||216,023|206,848||
|Surplus/ (Deficit) for the year|17,846||17,846
9,175|9,175||
|General funds carried forward|||**233,869**||**216,023**|
|Approved by the Council on 28th January 2025 and signed on its behalf||||||
Hon Treasurer
Page 5 of 5
## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
> **Report to the trustees/ members of The Society of Jewellery Historians On accounts for the year ended[30][th][ September 2024] Charity no (if 1151393 any) Set out on pages 1 – 5** I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30 September 2024. 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”). **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”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. **Independent examiner's** I have completed my examination. I confirm that no material matters have **statement** come to my attention in connection with the which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- • the accounts did not accord with the accounting records; or
- • the accounts did 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.
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.
> **Signed:** P A Sadler **Date:** 28 January 2025 **Name:** Philip Sadler **Relevant professional** FCCA, ACIE **qualification(s) or body: Address:** Ledgeland St Margaret’s Road St Margaret’s Bay, Kent