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2025-08-31-accounts

Guild of One-Name Studies CIO

Annual Report and Financial Statements For the year ended 31 August 2025

Guild of One-Name Studies CIO 3 Windsor Gardens Herne Bay, Kent, CT6 8FE Tel: 0800 011 2182 (United Kingdom) Tel: 1-800 647 4100 (North America) Tel: 1800 305 184 (Australia)

Registered Charity No. 1197944

GUILD OF ONE-NAME STUDIES CIO

CONTENTS

Page
Trustees’ report 1
Independent examiners report 11
Statement of financial activities 12
Balance sheet 14
Notes on the financial statements 15

GUILD OF ONE-NAME STUDIES CIO

Trustees’ Annual Report for the year ended 31 August 2025

The Trustees present their annual report and financial statements for the year ended 31 August 2025 for the Guild of One-Name Studies CIO, otherwise known as either the Guild of One-Name Studies or the Guild.

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 governing document, the Charities Act 2011 and the 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) (as amended for accounting periods commencing from 1 January 2016).

OBJECTIVES

The objectives of the Guild of One-Name Studies are:

The Guild aims to be the worldwide centre of excellence in One-Name Studies and to promote the interests of both individuals and groups who are engaged in them. Through its programme of activities, the Guild provides the means to share, exchange and publish information about OneName Studies. It also seeks to encourage and assist those interested in One-Name Studies by means of conferences, seminars and other activities and projects.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Guild is managed in accordance with the Guild Constitution approved by the membership on 16 February 2022 for its incorporation as a CIO. The appointed Trustees are responsible for administering the affairs of the Guild with volunteer Postholders, Teams, and Committees designated to manage various tasks. The Trustees elect the Guild Officers from amongst the Trustees, namely Chairman, Vice Chairman, Secretary and Treasurer.

The Guild membership also appoints Honorary Officers to serve as advisors.

During the year, the Trustees designated another appointed officer position of Assistant Treasurer. No appointment has been made.

In 2023 all the Trustees at the inception of the CIO stood for the first year, apart from one. No election was required prior to the 2023 AGM as the number of continuing Trustees and members nominated to become a Trustee fell below nine. In 2025 no election was held as the number of nominations fell below nine, and at that time three new Trustees joined the Trustees, with one existing Trustee who re-stood and was appointed. There has been one vacancy to the Trustees.

Page 1

GUILD OF ONE-NAME STUDIES CIO

Trustees’ Annual Report for the year ended 31 August 2025

As we embed into the position of an Incorporated Charity, there have been some challenges that were not anticipated, the most important one has been the accessing of a bank account. There are lots of Incorporated Charities, however, we have the problem that some of our Trustees, are international members. Our Treasurer spent quite a lot of time looking into the bank account situation. We had two options; one would provide an account on the basis that our International Trustees were not involved with the day to day business. All our Trustees are equal, and therefore it was not appropriate to opt for this account. Our current bank was happy to accept International Trustees, but only at the rate of 40% of the nine Trustees specified in our constitution and were very clear that we could not include the two co-opted positions within the number.

The Trustees can only co-opt from the Membership an additional two Trustees who have who met the threshold of a skill shortage. The Trustees can also co-opt additional Trustees from the Membership to fill any open Trustee positions. Any co-option is only for the duration of the year, until the next AGM. Any co-option must fall within the 40% of International Trustees, and there can be no more than a total of eleven Trustees (nine, plus two for skill shortage.)

One third of the elected Trustees, based on seniority, retire each year, and the members can elect new Trustees each year to fill the quota of nine Trustees. These elected Trustees are appointed to serve at the following AGM.

The Trustees from the 2023 AGM to 2026 AGM were as follows:

----- Start of picture text -----
Trustee Officer Last Term Notes
Name Appointment Ending
Dennis Allsopp AGM 2025 AGM 2028
Michelle AGM 2025 AGM 2028
Burdis
Tracy Care Treasurer 16 Feb 2023 AGM 2026
Stephen Coker AGM 2025 AGM 2027
Julie Goucher Chairman AGM 2025 AGM 2027
Christopher 16 Feb 2023 AGM 2026
Gray
Pauline Neil AGM 2024 AGM 2027
Karen Rogers Vice 16 Feb 2023 AGM 2026 Appointed Vice Chairman April 2024
Chairman
----- End of picture text -----

Page 2

GUILD OF ONE-NAME STUDIES CIO

Trustees’ Annual Report for the year ended 31 August 2025

The Guild currently has no salaried staff. All activities and services are undertaken by the unpaid voluntary efforts of its members, known as postholders whose positions are appointed by the Trustees.

The Guild is indebted to its many volunteers, whose support continues to be crucial to the success of the Guild. However, as many organizations are seeing, the Guild is experiencing difficulties in recruiting volunteers for several key roles. The Trustees may have to consider some hiring if no volunteers are available for key roles.

Administrative Activities

Annual General Meeting (AGM)

The AGM took place on 31 May 2025 in accordance with the Guild Constitution and was held online via Zoom.

Trustees Meetings

The Trustees meet regularly online via Zoom and via email to manage and monitor Guild activities. Their activities are reported to the membership via the Chairman’s Newsletter and the Minutes published on the Guild website. The Reporting teams present to the Trustees on a prescribed timeline.

The Trustees met on nine occasions during the year, with a further four meetings to discuss strategic planning.

The Trustees concluded work to register the Guild of One-Name Studies as a Charitable Incorporated Organisation (CIO), and for the transfer of assets, liabilities and members on 30 September 2022. On 21 August 2023 a decision was made to merge the old charity into the new charity, and this was completed during 2025, when it appeared on the Merge Register from the Charity Commission.

Committees and Teams

The Guild may establish committees to carry forward the objectives of the Guild. The Guild’s Rules & Procedures require that the Guild Chairman and Treasurer are ex-officio members of all committees. In the old Charity, committees were known as subcommittees.

Guild Committees hold meetings online via Zoom and Email as needed. During the year, the Guild had one committee, formerly known as SemSub, that was chartered to organize live seminars within the UK.

Seminar Committee (became the Seminar Team in 2024/2025)

Page 3

GUILD OF ONE-NAME STUDIES CIO

Trustees’ Annual Report for the year ended 31 August 2025

Reporting Teams

The Trustees organized the Postholders, Committees, and Working Teams into reporting teams, headed by a Trustee, that provide periodic feedback to the Trustees on their activities.

The Trustees have also organized several reporting teams, administered by a Trustee, to provide periodic reports to the Trustees on the status of the various postholder activities within the team,

Chairman’s Team – Guild Chairman Outreach Team – Karen Rogers Education Team – Julie Goucher IT Team – Chris Gray Members Support Team – Pauline Neil Treasury Team – Guild Treasurer

Working Teams

Working Teams are groups of volunteers, usually organized by a Postholder, to accomplish some ongoing function.

Conference Team Marketing Action Team UK Regional Reps Team Rest of World Regional Reps Team Seminar Team Web Team Blog Team Indexes Team Newswatch Team Library Team

ACHIEVEMENTS AND PERFORMANCE

Membership

The membership of the Guild of One-Name Studies as of 31 August 2025 was 2,247 (compared to 2,326 at 31 August 2024).

UK Australia Canada NZ USA Other Total
Membership as of
31 August 2025		 1,617 152 95 59 255 75 2,247
Membership as of 1,667 165 91 66 270 22 2,326
31 August 2024

Page 4

GUILD OF ONE-NAME STUDIES CIO Trustees’ Annual Report for the year ended 31 August 2025

Events Attended

The Guild attended a variety of events across the year. These ranged from within the UK to global and both in person and virtual events.

UK:

September 2024 Family History Show London, Kempton Park January 2025 East Surrey Fabulous Family History Fair (virtual), February 2025 Family History Show Online February 2025 Berkshire Heritage Fair online May 2025 Sussex Family History Group AGM, University of Sussex

United States:

October 2024 Wisconsin State Genealogy Society

Presentations

Guild members provided talks to other organisations about one-name study related themes. During the year these included talks to the Canberra Family History Society (Australia), Massachusetts Society of Genealogists (United States) and talks at the Society of Genealogists and various local family history societies in the UK.

Representation

During the year the Guild has been represented at meetings of various national family history associations:

ACTIVITIES

Educational Activities

The Guild continues to provide various educational opportunities to both members and nonmembers alike regarding researching surnames and methodology in building and maintaining a study. The Guild offers seminar, webinar, and conference sessions and has continued a relationship with Pharos Tutors and Teaching.

Page 5

GUILD OF ONE-NAME STUDIES CIO Trustees’ Annual Report for the year ended 31 August 2025

Publications

The Guild provides a variety of publications to members and the public.

Online Facilities

The Guild has several websites for the members and the public that provide both information for research and services.

Page 6

GUILD OF ONE-NAME STUDIES CIO

Trustees’ Annual Report for the year ended 31 August 2025

Third Party Educational Courses

The Guild has an ongoing relationship with Pharos Tutors , who have three online courses which have been taken successfully by members and others for many years: an Introductory, a practicalities and an advanced course on One-Name Studies. Pharos offers Guild members a discount of 15% on these courses and on any other course which does not require assessment. Guild members who undertake the Advanced course are also able to claim a discount on the assessed course.

Study and Research Preservation

The Guild continues to promote the preservation of a member’s study materials for the benefit of members and future researchers.

Page 7

GUILD OF ONE-NAME STUDIES CIO

Trustees’ Annual Report for the year ended 31 August 2025

Annual Guild Conference

The Guild hosts a three-day Annual Conference to educate and train Guild members and the General Public. Some of the sessions are recorded and published online at the Guild Website for members to view.

The 2025 Annual Conference was held at The Holiday Inn in Liverpool, England between 25 and 27 April 2025.

Seminars

During 2025 the Guild continued to offer public seminars on various topics of interest in the UK which were open to members and the General Public. These Seminars are normally recorded with the recordings available to members on the Guild website.

During 2025, two seminars were arranged:

March 2025: Cornucopia (Amersham) June 2025: Best Days of Your Life (Bearley)

Webinars

The Guild presents online Webinars on a periodic basis that are open to all members and the General Public. These recordings are published on the Guild Website for later viewing by Guild members.

The Guild did not run any webinars during 2025. These will commence again during 2026.

Regional Meetings

Many of the Guild Regional organizations provide periodic meetings, both in person and on Zoom that are generally open to all members.

Mentoring Zoom Meetings

Periodic mentoring and socialising meetings for members and acquaintances were held weekly in two different time zones.

Page 8

GUILD OF ONE-NAME STUDIES CIO

Trustees’ Annual Report for the year ended 31 August 2025

FINANCIAL REVIEW

Income for the year was £89,681 (2024 - £82,573). Expenditure for the year was £106,666 (2024 - £94,125) resulting in a deficit of £16,985 (2024 – Deficit of £11,552).

Reserves

The Trustees have reviewed the level of reserves that the Guild needs to sustain its operations. The review concluded that a general reserve equivalent to approximately six months' unrestricted fund expenditure should continue to be set. Based on 2024/2025 this is £30,000 (2023/2024 - £30,000). The fund currently stands at £69,654 (2024 - £89,452).

This provides sufficient funds to cover management, administration and support costs of the Guild and will assist the funding of the anticipated increases in project expenditure and Guild services, as well as marketing activities to increase membership.

Designated funds

The Guild has designated two funds as set out in note 16 totalling £23,421 (2024 - £20,127).

In the last year the Guild's general reserves decreased. Though unrestricted, £11,926 (2024 - £9,135) is designated for use to continue digitization of member study material.

In 2015, in consideration of the Members' Website Program, the Trustees decided to allocate a specific reserve of £5,000 in respect of "possible future software expenditure" and to augment this by a small margin on software costs and by donations received and £11,495 is designated at 31 August 2025 (2024 - £10,992).

In addition to this there are also funds paid in advance for Term memberships of £22,831 (2024 - £24,881) of which the relevant income will be released to the accounts in the relevant financial year.

Restricted fund

The Guild received a bequest of £10,000 which was to be spent on the Teece surname study. The restricted fund unspent at the year end was £7,732 (2024 - £8,213). The Trustees will continue to monitor this reserve against the likelihood of it being needed.

REFERENCE AND ADMINISTRATION DETAILS

The Guild of One-Name Studies was established on 1 September 1979 and registered as an unincorporated association with the Charity Commission on 21 September 1989 (Registered Charity No. 802048).

Charitable Incorporated Organisation (CIO)

The Trustees completed work to register the Guild of One-Name Studies as a Charitable Incorporated Organisation.

The Guild of One-Name Studies (CIO) was registered with the Charity Commission on 16 February 2022 (Registered Charity Number 1197944).

The Guild’s official registered address is 3 Windsor Gardens. Herne Bay, Kent, CT6 8FE

Page 9

GUILD OF ONE-NAME STUDIES CIO

Trustees’ Annual Report for the year ended 31 August 2025

Professional Advisors

Bankers:

Virgin Money, 7 Gold Street, Northampton, NN1 1EN

Independent Examiner:

M A Wilkes, FCA, Azets Audit Services, Delandale House, 37 Old Dover Road, Canterbury CT1 3JF

Risk Assessment

The Trustees have reviewed the financial and other major risks to which the Guild of One-Name Studies is exposed and have established procedures to manage those risks.

The Trustees present their report and accounts for the year ended 31 August 2024. These have been prepared in accordance with statutory requirements and Statement of Recommended Practice (SORP) issued by the Charity Commission.

Trustees' responsibilities statement

The Trustees 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).

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the financial affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the Trustees on 21 April 2026 and signed on their behalf by

Julie Goucher Chairman

Page 10

GUILD OF ONE-NAME STUDIES

Independent Examiner’s report to the Guild of One-Name Studies (the ‘charity’) For the year ended 31 August 2025

I report on my examination of the accounts of the charity for the year ended 31 August 2025 as set out on pages 12 to 23.

Responsibilities and basis of report

As the charity's Trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of your charity’s accounts as carried out under section 145 of the 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 statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in any material respect:

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 financial statements to be reached.

M A Wilkes (FCA)

Azets Audit Services 32 – 33 Watling Street Canterbury Kent CT1 2AN

Date: 5 May 2026

Page 11

GUILD OF ONE-NAME STUDIES CIO

Statement of financial activities (Including income and expenditure account) For the year ended 31 August 2025

Notes
Income from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Interest received
Total
Expenditure on:
Raising funds
5
Charitable activities
6
Total
Net movement in funds
Fund balances
Brought forward
Carried forward		 Unrestricted
fund
2025
£
49,263
36,184
3,425
809
89,681
8,294
97,891
106,185
(16,504)
109,579
93,075		 Restricted
fund
2025
£
-
-
-
-
-
-
481
481
(481)
8,213
7,732		 Total
2025
£
49,263
36,184
3,425
809
89,681
8,294
98,372
106,666
(16,985)
117,792
100,807		 2024
£
49,587
27,364
4,931
691
82,573
7,630
86,495
94,125
(11,552)
129,344
117,792

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Page 12

GUILD OF ONE-NAME STUDIES CIO

Comparative Statement of financial activities (Including income and expenditure account) For the year ended 31 August 2025

Notes
Income from:
Transfer of funds from Guild of
One-Name Studies
Donations and legacies
Charitable activities
2
Other trading activities
3
Interest received
4
Total
Expenditure on:
Raising funds
5
Charitable activities
6
Total
Net movement in funds
Fund balances
Brought forward
Carried forward		 Unrestricted
fund
2024
£
115,036
54,867
30,276
5,238
252
205,669
10,458
74,297
84,755
120,914
-
120,914		 Restricted
fund
2024
£
9,015
-
-
-
-
9,015
-
585
585
8,430
-
8,430		 Total
2024
£
124,051
54,867
30,276
5,238
252
214,684
10,458
74,882
85,340
129,344
-
129,344

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Page 13

GUILD OF ONE-NAME STUDIES CIO

BALANCE SHEET As at 31 August 2025

Notes
Fixed assets
Tangible assets
10
Current assets
Stock
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due
within one year
12
Net current assets
Creditors: amounts falling due
after one year
13
Total assets
Funds
Restricted funds
15
Unrestricted funds:
Designated funds
16
Unresticted general fund
17		 2025
£
13,023
21,953
101,708
136,684
(19,584)
23,421
69,654		 2025
£
5,058
117,100
(21,351)
100,807
7,732
93,075
100,807		 2024
£
15,076
40,204
125,109
180,389
(39,756)
20,127
89,452		 2024
£
253
140,633
(23,094)
117,792
8,213
109,579
117,792

The financial statements were approved by the Trustees on 21 April 2026 and signed on their behalf by:

Chair of Trustees

J Goucher

Page 14

GUILD OF ONE-NAME STUDIES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

1. Accounting policies

a. Accounting convention

The charity constitutes a public benefit entity as defined by FRS 102. 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.

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, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

b. 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.

c. Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors 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.

d. 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.

Voluntary income including donations and gifts and conference income are included in full in the SOFA when receivable.

Term memberships are included in the SOFA in equal instalments over the length of the term. Life memberships are included in equal instalments over a period of 20 years. Subscriptions run to 31 October and are included in the SOFA for the year to which they relate.

Income from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on the dispatch of the goods), the amount of income can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the charity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Page 15

GUILD OF ONE-NAME STUDIES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

1. Accounting policies (continued)

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.

e. 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.

Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.

Charitable activities and Governance costs are costs incurred on the charity's educational operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities.

f. Tangible fixed assets

Assets costing £250 or more are capitalised as tangible fixed assets and are carried at cost, net of depreciation and any impairment.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Fixtures and Fittings - 25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

g. Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

h. 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.

Page 16

GUILD OF ONE-NAME STUDIES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

1. Accounting policies (continued)

i. Financial instruments

The charity only holds basic financial instruments as defined in FRS 102. The financial assets and financial liabilities of the charity and their measurement basis are as follows:

Financial assets

Trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments.

Cash and bank balances are classified as a basic financial instrument and are measured at face value.

Financial liabilities

Trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition.

Deferred income is not deemed to be a financial liability, as the cash settlement has already taken place and there is an obligation to deliver services rather than cash or another financial instrument.

j. Critical accounting estimates and judgements

Accounting estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

There are no key assumptions or judgements concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Page 17

GUILD OF ONE-NAME STUDIES CIO

Notes to the financial statements For the year ended 31 August 2025

2.
Donations and legacies
Unrestricted
Restricted
2025
2025
£
£
Subscriptions Received
-
New Member Applications
-
Study Registration Fees
-
Donations
-
Gift Aid
-
Members website project
Other
-
-
3.
Charitable activities
Restricted
2025
£
Conference Income
-
Conference Sponsorship
Seminar Income - UK
-
-
4.
Other trading activities
Restricted
2025
£
Books
-
Software
-
FTDNA Kits (Y & FF)
-
Other
-
-		 Total
2025
£
39,724
842
2,342
1,743
4,093
503
16
49,263
Total
2025
£
29,546
4,494
2,144
36,184
Total
2025
£
316
617
2,384
108
3,425		 2024
£
38,050
1,437
2,834
1,753
5,060
443
10
49,587
2024
£
23,781
-
3,583
27,364
2024
£
315
371
4,063
182
4,931

Page 18

GUILD OF ONE-NAME STUDIES CIO

Notes to the financial statements For the year ended 31 August 2025

5.
6.		 Costs of generating voluntary income
Unrestricted
Restricted
2025
2025
£
£
Marketing Activities
UK
-
Europe
-
USA
-
Canada
-
Australia
-
New Zealand
-
General Marketing
-
Guild Stand Activities
UK Stand Expenses
-
Cost of sales
Books
-
Software
-
FTDNA Kits
-
Other sales
-
-
Expenditure on charitable activities
Restricted
2025
£
Direct costs
Conference
-
Seminar expenses - UK
-
Seminar expenses - AUS
-
Guild Journal and Register
-
Guild projects
-
Members handbook
-
Subscriptions to other societies
Website
Computer costs
Spending from Teece legacy
Support costs (see note 8)		 Total
2025
£
575
175
190
175
986
175
1,519
1,559
109
473
1,896
462
8,294
Total
2025
£
37,591
3,636
-
28,249
10,589
64
220
2,883
180
481
83,893
14,479
98,372		 2024
£
253
175
271
175
175
175
1,600
1,251
93
190
3,192
80
7,630
2024
£
22,806
5,642
126
31,231
8,941
59
106
2,654
1,382
217
73,164
13,331
86,495

Page 19

GUILD OF ONE-NAME STUDIES CIO

Notes to the financial statements

For the year ended 31 August 2025

7. Support costs
Unrestricted
Restricted
2025
2025
£
£
Committee Meeting expenses
-
Front office / Telephone
-
Insurance
-
Postage
-
Printing and stationery
-
Accountancy
-
Bank charges
-
Foreign currency exchange
-
IT software and consumables
Sundry expenses
-
Depreciation
-
Governance costs:
AGM expenses
-
Independent Examination fee
-
-		 Total
2025
£
175
1,589
980
385
321
1,909
2,198
1,261
804
211
259
1,142
3,245
14,479		 Total
2024
£
175
1,624
453
823
439
1,118
2,035
413
-
432
261
1,053
4,505
13,331

8. Trustees and employees

The charity has no employees. Two trustees received £706 relating to reimbursed of office expenses in the year to 31 August 2025. (Period ended 31 August 2024 - 3 trustees : £822 - Office expenses).

9. Related party transactions

The Trustees attend the annual conferences and pay the same delegate rate as other attendees.

There were no related party transaction in the year to 31 August 2025 or period to 31 August 2024.

Page 20

GUILD OF ONE-NAME STUDIES CIO

Notes to the financial statements For the year ended 31 August 2025

10. Tangible fixed assets
Cost
At 1 September 2024
Additions
At 31 August 2025
Depreciation
At 1 September 2024
Depreciation charged in the year
At 31 August 2025
Net book value
At 31 August 2025
At 31 August 2024
11. Debtors
Amounts falling due within one year
Trade debtors
VAT recoverable
Other debtors
Prepayments and accrued income
12. Creditors: amounts falling due within one year
Trade creditors
Deferred income - Subscriptions / Term Memberships
VAT payable
Other creditors
Accruals		 Fixtures
and fittings
£
-
2025
£
6,122
-
843
14,988
21,953
2025
£
11,829
1,480
369
395
5,511
19,584		 Fixtures
and fittings
£
899
5,064
5,963
646
259
905
5,058
253
2024
£
120
2,802
871
36,411
40,204
2024
£
30,263
1,787
-
167
7,539
39,756

Page 21

GUILD OF ONE-NAME STUDIES CIO

Notes to the financial statements

For the year ended 31 August 2025

13. Creditors: amounts falling due after one year
Deferred income - Subscriptions / Term Memberships
14. Deferred income
At 1 September
Received in year
Transferred to SOFA
At 31 August
Due within one year (Note 12)
Due after one year (Note 13)
At 31 August 2024
15. Restricted funds
Balance at
1 Sep 24
Income Expenditure
CURRENT YEAR
£
£
£
Brian V Teece Legacy
8,213
-
(481)
8,213
-
(481)
Balance at
1 Sep 23
Income Expenditure
PRIOR YEAR
£
£
£
Brian V Teece Legacy
8,430
(217)
8,430
-
(217)		 2025
£
21,351
21,351
2025
£
22,749
7,435
(5,303)
24,881
1,480
21,351
22,831
Transfers
£
-
-
Transfers
£
-
-		 2024
£
23,094
23,094
2024
£
22,749
7,435
(5,303)
24,881
1,787
23,094
24,881
Balance at
31 Aug 25
£
7,732
7,732
Balance at
31 Aug 24
£
8,213
8,213

Brian V Teece Legacy - T o be used as per bequest for the Teece Study

Page 22

GUILD OF ONE-NAME STUDIES CIO

Notes to the financial statements For the year ended 31 August 2025

16. Designated funds
CURRENT YEAR
Library Digitisation
Members' Website Program
Designated funds
PRIOR YEAR
Library Digitisation
Members' Website Program
Total designated funds		 Balance at
New Designations
1 Sep 24 designations
released
£
£
£
9,135
2,992
(201)
10,992
503
-
20,127
3,495
(201)
Balance at
New Designations
1 Sep 23 designations
released
£
£
£
5,300
-
9,158
-
14,458
-
-		 Balance at
31 Aug 25
£
11,926
11,495
23,421
Balance at
31 Aug 24
£
5,300
9,158
14,458

Members' website program - Preservation of Members' website Library Digitisation - To digitise records and reduce storage costs

17. Net Analysis of Funds

Fund balances at 31 August 2025 are represented by:

Unrestricted
CURRENT YEAR
£
Tangible fixed assets
5,058
Current assets
128,952
Creditors: amounts falling due within one year
(19,584)
Creditors: amounts falling due after one year
(21,351)
93,075
Fund balances at 31 August 2024 are represented by:
Unrestricted
PRIOR YEAR
£
Tangible fixed assets
253
Current assets
172,176
Creditors: amounts falling due within one year
(39,756)
Creditors: amounts falling due after one year
(23,094)
109,579		 Restricted
£
-
7,732
-
-
7,732
Restricted
£
-
8,213
-
-
8,213		 Total
£
5,058
136,684
(19,584)
(21,351)
100,807
Total
£
253
180,389
(39,756)
(23,094)
117,792

Page 23