Charity Number 1210054
## **Devon Family History Society**
**Unaudited Executive Committee Report and Financial Statements**
**for the year ending 31 December 2025**
## **Devon Family History Society**
## **Contents**
||Page|
|---|---|
|Legal and Administrative Information|1|
|Executive Committee Report|2 - 7|
|Independent Examiner's Report|8|
|Statement of Financial Activities (SoFA)|9|
|Balance Sheet|10|
|Notes to the Financial Statements|11 - 19|
**1**
## **Devon Family History Society**
|Charity Number||1210054||
|---|---|---|---|
|Registered Office||Tree House||
|||Unit 1||
|||King Street Business Centre||
|||King Street||
|||Exeter||
|||Devon||
|||EX1 1BH||
|President||Chris Braund||
|Committee and Trustees||David Morecombe (Chairman)|(1)|
|||Joan Smith (Secretary)|(3)|
|||Stuart Windsor (Treasurer)|(1)|
|||Jane Braund|(3)|
|||Janice Brinley Codd|(4)|
|||Sally Heggie|(2)|
|||Philip James|(3)|
|||Sally Macdougall|(1)|
|||Richard Mallett|(1)|
|||Janice Parkman|(3)|
|||Margaret Roberts|(3)|
|||Josephine Robinson|(4)|
|||Helen Shields|(1)|
|Notes|(1)|Founding Trustee: appointed 16|September 2024, re-elected at the AGM 4 October 2025|
||(2)|Founding Trustee: appointed 16|September 2024, term of office ended 4 October 2025|
||(3)|Elected at the AGM 5 October 2024, re-elected at the AGM 4 October 2025||
||(4)|Elected at the AGM 4 October 2025||
|Independent Examiner||Michelle Hutchings||
|and Accountants||Apsleys Chartered Accountants||
|||21 Bampton Street||
|||Tiverton||
|||Devon||
|||EX16 6AA||
|Bankers||CAF Bank Ltd||
|||Lloyds Bank Plc||
**2**
## **Devon Family History Society**
## **Executive Committee Report for the year ending 31 December 2025**
The Executive Committee is pleased to present its report and the financial statements for the year ended 31 December 2025. The members of the Executive Committee who served during the year, and up to the date of this report, are listed on page 1. The Committee has prepared the annual report and financial statements in accordance with the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' (FRS102).
## **Principal Policies to Achieve Objectives**
At the heart of the Society’s mission is a simple aim: to open up Devon’s rich family history resources to as many people as possible. We do this by indexing, transcribing, and publishing information from original genealogical sources — making them accessible to our members and the wider public at the lowest sustainable cost. This commitment continues to guide everything we do.
To advance this, the Society has:
- (1) **Published four issues of the Devon Family Historian** , continuing to share research, discoveries, and stories from across the county and around the world.
- (2) **Kept our website fresh and up to date** , including hosting the Devon Wills Project from GenUKI and the Devon Heritage website — ensuring these invaluable resources remain freely available to all.
- (3) **Represented the Society at family history events** across the country and online, strengthening our connections with the wider genealogical community.
- (4) **Continued our programme of record transcription and publication** , capturing and preserving a wide range of Devon records for future generations.
- (5) **Delivered a programme of online talks** through “Zooming into Devon FHS”, occasionally in collaboration with partner organisations.
- (6) **Hosted a well attended face to face meeting in Tavistock** , in partnership with The Devonshire Association and the Museum of Policing in Devon and Cornwall.
- (7) **Launched Part 1 of our course on Researching Your Family History** , supporting newcomers and experienced researchers alike.
- (8) **Continued to open the Tree House research centre** , serving as a Service Point for the Devon Heritage Centre and as a FamilySearch Affiliate Library.
- (9) **Offered regular, free talks** through the South Devon Group, covering a wide range of topics.
- (10) **Developed new initiatives to engage younger people** , helping to inspire the next generation of family historians.
- (11) **Organised on-line small group discussion sessions** , bringing together researchers with shared interests and encouraging collaboration covering the whole of Devon.
- (12) **Added another 500,000 records** to our online databases — including a brand new index to beneficiaries named in the Inland Revenue Copy Wills for Devon (1812–1857).
**3**
## **Devon Family History Society**
**Executive Committee Report for the year ending 31 December 2025**
## **Public Benefit Statement**
The Committee has carefully considered the Charity Commission’s guidance on public benefit and is confident that the Society’s objectives and activities continue to deliver clear and meaningful benefits to the wider community.
In addition to its principal policies, the Society provides a range of publicly accessible services designed to support and encourage the study of family history. These include:
- (1) **A low-cost membership subscription** , ensuring that participation remains affordable and inclusive.
- (2) **Free entry to all regular group meetings** , both in person and online, enabling broad access to talks, discussions, and shared learning.
- (3) **Free help and advice sessions** held at venues across the county — including libraries, record offices, and community groups — offering guidance to researchers of all levels.
- (4) **Public access to the Tree House Research Centre** , providing a welcoming space for research and discovery.
- (5) **Use of the Society’s website facilities** , giving access to a growing range of online resources and databases.
## **Review of Activities and Achievements**
2025 was another successful and productive year for the Society — but also one marked by significant change.
## _**Transition to the Charitable Incorporated Organisation (CIO)**_
The year began with the formal transition to our new Charitable Incorporated Organisation (CIO), registered with the Charity Commission on 16 September 2024. Following the decision taken at the Annual General Meeting of the former Unincorporated Charity (registration number 282490), all assets, liabilities and operations were transferred to the CIO with effect from 1 January 2025.
At a Special General Meeting, members agreed that the Unincorporated Charity should be dissolved or merged into the new CIO. After submission of its final Annual Report and Accounts, the Charity Commission approved the closure of the former Charity on 25 June 2025. The merger was formally entered onto the Charity Commission Register of Mergers on 1 July 2025.
We hope that members have experienced this transition as seamless, with no disruption to the services we provide.
## _**Changes at Tree House**_
This was also a year of change for Tree House. Since Covid, fewer volunteers have been able to attend the Society’s offices in King Street, Exeter, to film documents. When the lease on Unit 3b came to an end, the Committee concluded that the cost of retaining the additional space could no longer be justified.
We therefore renewed only the lease for Unit 1 — the home of the Tree House research centre — for a further three years. The reduction in space meant that the Tree House library was placed into storage, generously provided free of charge for 12 months by Armadillo Self Storage in Exeter. Our largest document filming equipment has been loaned to Freeline GFX, also in Exeter.
We continue to explore the purchase of a permanent home for the Society. During the year we made offers on two properties, though neither was successful. An offer on a third property has been accepted, subject to survey, legal processes, and our ability to raise the necessary funds.
**4**
## **Devon Family History Society**
**Executive Committee Report for the year ending 31 December 2025**
## **Review of Activities and Achievements (continued)**
## _**Events, Partnerships, and Outreach**_
The Society remains one of the most respected family history organisations in the country. Other societies regularly seek our advice, and we continue to play an active role in national and regional events.
In March, we attended the large Family History Show at the Three Counties Showground in Malvern. Later that month, we partnered with Dorset FHS and the Family History Federation to deliver the South West FHF Really Useful Show in Kinson near Bournemouth — a well attended and successful collaboration.
In October, we hosted a joint meeting with the Devon and Exeter Institution on Exeter’s West Quarter in the early 20th century. We also supported the Devon History Society’s county wide Festival of Devon in the 1920s, partly funded by a grant from Devon Family History Society.
Our volunteers represented the Society at numerous other events, including:
- The London Family History Show at Kempton Park.
- Devon Heritage Centre Family History Day.
- The Oxford Family History Show.
- The Exeter Book Festival.
- The Family History Day & Photographic Exhibition at Bridgerule.
Members also participated in events in Tedburn St Mary, Tiverton Library, and Ilfracombe.
## _**Major Events and Local Activities**_
Building on the success of previous years, we held a major face to face event in August: **Family History Special: Crime & Punishment** , hosted in the magnificent Tavistock Town Hall. Organised with the Tavistock and West Devon Branch of the Devonshire Association and the Museum of Policing in Devon and Cornwall, the event attracted 71 attendees. Talks covered Dartmoor Prison, case studies from county pathologist Dr Frederick Hocking, Dartmoor myths and legends, and the history of policing in Devon and Cornwall. Attendees also explored the historic stannary town and the newly opened mini museum of policing.
Meanwhile, volunteers in South Devon continued to run the monthly programme of talks and meetings in Kingskerswell — informal, friendly sessions that allow members to learn, share challenges, and exchange experience.
## _**Online Talks and Courses**_
Our online programme remained vibrant. In 2025 we delivered **32 Zoom talks** , attended by more than **1,800 people** , with an average attendance of 57. Although slightly lower than in 2024, the programme continues to attract audiences from across the world. Recordings of many talks are made available to members who cannot attend live, including those in different time zones.
We also held a well received **Brick Wall session** , attended by 49 people, where volunteers tackled members’ most challenging genealogical puzzles — challenges that grow more complex as members become increasingly skilled researchers.
A programme of **38 small group meetings** brought together people with connections to specific parishes. A total of 368 people attended, averaging 10 per meeting. We plan to refresh and pilot new formats for the small groups programme next year.
We also organised an online introductory course in family history research, led by Dr Janet Few. Part 1, consisting of two sessions, was attended by 13 delegates. Part 2 will follow in early 2026. Feedback has been consistently positive, and we will continue to explore future course opportunities.
## _**Tree House Visitors and Resources**_
Visitor numbers to Tree House continued to rise, with more than 410 visitors this year, including the welcome return of international visitors eager to explore their Devonian roots. Tree House remains a Service Point for the Devon Heritage Centre, holding microfiche images of all Parish Registers and Inland Revenue Wills, alongside many other resources. As a FamilySearch Affiliate Library, it provides access to a wide range of online documents. It also serves as the base for our volunteers, enabling ongoing transcription and indexing of records not readily available elsewhere. This year volunteers spent more than 2,800 hours working from Tree House, providing support to members in person and remotely.
**5**
## **Devon Family History Society**
## **Executive Committee Report for the year ending 31 December 2025**
## **Review of Activities and Achievements (continued)**
## _**Publications, Transcriptions and Online Resources**_
We published **four editions of the Devon Family Historian** , featuring a wide range of member submitted articles.
Our volunteers have spent many years transcribing records for the Society, and this work continues to bear fruit. The relaunched Members’ Area (2023) now contains more than 3.9 million records, with more added as they become available.
## _**AGM**_
The Society’s Annual General Meeting was held online in October 2025 and attended by 104 members and guests. Attendees enjoyed a fascinating talk by Dr Janet Few on Fallen Women or Vulnerable Girls, exploring the history of Victorian refuges and the social attitudes that shaped them. Dr Few kindly stepped in at short notice when the scheduled speaker was unable to attend.
## _**Looking Ahead to Our Fiftieth Year**_
As we approach our fiftieth anniversary in 2026, we are planning a year long programme of events, including a series of online workshops on family and local history. We are also organising a residential conference from **9–11 October** at the Durrant House Hotel in Westward Ho!, featuring a full programme of talks, including international speakers. This will be a fitting celebration of the Society’s history and achievements.
## **Financial information and review**
The accounts are for the year ending 31 December 2025.
The Society's largest items of expenditure each year are the Devon Family Historian and the rent of our Research and Administration Centre, Tree House. The lease on Unit 1 King Street Business Centre, Exeter expires in May 2028. The Trustees continue to seek a long term home for the Society.
During the year to 31 December 2025, the income of the Society decreased from £76,819 in 2024 to £69,478 in 2025. Expenditure decreased from £76,788 in 2024 to £66,222 in 2025. The net surplus of £31 in 2024 has increased to a surplus of £3,256 in 2025.
The principal funding sources of the Society are subscriptions, sale of publications and royalties from FindMyPast. FindMyPast Royalties decreased from £14,615 in 2024 to £11,223 in 2025. The membership decreased from 2496 (UK 1608, Eur 11, RoW 182, e-members 695) in 2024 to 2356 (UK 1461, Eur 8, RoW, 152, e-members 735) in 2025.
The majority of assets of the Society are held in the form of bank accounts and cash. These increased from £126,482 in 2024 to £147,900 in 2025. The assets are held in interest bearing accounts to provide a return for the Society, with interest income recovering this year.
## **Volunteers**
The Executive Committee wishes to express its sincere appreciation of the dedication and hard work of all the volunteers without whom the Society could not exist. These are members who have helped the work of the Society through many hours of transcription, indexing of records, sometimes in uncomfortable surroundings; those involved in guiding the research library visitors; and others who work long hours out of sight of the general membership with no thought of reward.
## **Reserves**
In considering the level of reserves to be held by the Society, it is necessary to bear in mind the commitment that the Society has to future expenditure, including the rent to be paid on the remaining period of the lease on Tree House. The lease for Unit 1 was renewed for a further 3-year period in May 2025. The Society spends approximately £5,500 per month, therefore needs to have liquid reserves to cover that expenditure for a reasonable period of time. The Executive Committee regularly considers different projects and events, which would enhance the Society's activities and which could involve extra expenditure.
**6**
## **Devon Family History Society**
## **Executive Committee Report for the year ending 31 December 2025**
## **Structure, governance and management**
The principal objectives of the Society are to promote the study of genealogy and history, especially of Devon families and places, to educate the public therein through advice and instruction, and for the public benefit, to encourage the preservation and transcription of relevant documents and records, especially for the County of Devon. There have been no changes to the aims of the Society since the final report of the previous unincorporated charity.
The Society, which is a Charitable Incorporated Organisation, is operated under the rules of its Constitution, originally dated 16 September 2024 and most recently amended on 4 October 2025. The Society replaced an unincorporated charity (282490), which was merged with the CIO on 24 June 2025. The constitution is available at https://www.devonfhs.org.uk/constitution-and-privacy-documents/. Alongside the Constitution, the operation of the charity is guided by a set of Rules for Conduct of Business.
The management of the Society is the responsibility of the members of the Executive Committee who are elected or coopted under the terms of the Constitution. All members of the Executive Committee are Trustees, and Officers and Committee Members are elected at the AGM for a three year term. The Honorary President and Honorary Editor have no voting rights and no constitutional role in the running of the Society. The management of the Society is governed by the Constitution, and guided by a set of Rules for the Conduct of Business.
Following the formation of the CIO, new Policies were created and approved in November 2024, including:
- Volunteers
- Safeguarding vulnerable adults
- Safeguarding children and young people
- Equal opportunities
- Expenses
- Health and Safety
- Gifts and Hospitality: Anti-bribery and corruption
- Anti-bullying and harassment
- Environmental Sustainability
New Terms of Reference were established for the Executive Committee and Sub Committees, and Job Descriptions were updated for all key roles within the Society. The Society refreshed the Charity Commission Internal Controls Checklist, and all actions have been completed. An update was made to the Privacy Notice following changes to the Privacy and Electronic Communications Regulations.
All members of the Executive Committee are Trustees. Officers and Committee Members are elected at the AGM. All Executive Committee members and volunteers continue to take actions that are deemed safe and in the interests of its membership.
## **Risk Management**
On forming the new Charitable Incorporated Organisation in 2024, a comprehensive review of the organisation and risk management of the Society took place.
The most recent risk register was approved in June 2025, and the most significant risks relate to the steady decline in membership numbers, and the age profile of the membership, with relatively few younger people joining the Society. Other risks include having sufficient volunteers to deliver the core services of the Society; the potential impact associated with computer virus or ransomware attacks; loss of key volunteers or Trustees; inflationary cost pressures; loss of data; and loss or significant change to the systems used by the Society for normal operations. Control and mitigation plans are in place for all key risks.
The Trustees completed a desktop Business Continuity Plan review in 2024. The last Health and Safety Risk Assessment was completed at Tree House and the Administration Office in 2023, and this is currently being reviewed and updated following the changes to Tree House.
## **Environmental Impact**
As part of our commitment to Sustainability, in 2020 the Society sought to estimate the carbon footprint of our activities. As a result of the utilities we consume at our premises, travel, and the raw materials we use, we estimate that the Society released the equivalent of 3,484 kg of CO2 (Scope 2 and Scope 3 emissions) in 2025. In order to offset this impact, the Society has made a donation to the Devon Wildlife Trust as part of their Saving Devon's Treescapes project; a project that was launched in 2020 with the aim of growing more than 150,000 trees from seed. The carbon footprint of the Society has decreased from 2024 (5,492 kgCO2 equivalent), which is primarily associated with a decrease in travel by Trustees and Volunteers, and the Exit of Unit 3b. The conversion factors have also been updated in line with the latest published government data:
https://assets.publishing.service.gov.uk/media/6846a4e6d25e6f6afd4c0180/ghg-conversion-factors-2025-condensed-set.xlsx
**7**
## **Devon Family History Society**
## **Executive Committee Report for the year ending 31 December 2025**
## **Statement of Executive Committee's responsibilities**
The Executive Committee is responsible for preparing the annual 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 requires the Executive Committee to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP 2015 (FRS 102);
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation.
The Executive Committee is responsible for keeping proper 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 Charities (Accounts and Reports) Regulations 2008 and the provisions of the governing document. 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 Executive Committee on …………………………………….17 April 2026
………………………………………. **David Morecombe - Chairman**
……………………………………….
**Stuart Windsor - Treasurer**
**8**
## **Independent Examiner's Report to the Executive Committee of the Devon Family History Society**
I report to the Charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2025 which are set out on pages 9 to 19.
## **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 Charity's accounts 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 giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the Charity as required by Section 130 of the Act; or
- 2 the accounts do not accord with those records.
- 3 the accounts do not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other then 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.
**Michelle Hutchings Apsleys Chartered Accountants 21 Bampton Street Tiverton Devon EX16 6AA**
**Dated:**
**9**
## **Devon Family History Society**
**Statement of Financial Activities for the year ended 31 December 2025**
|**_Income_**
Note
Income from Generating Funds
Voluntary Income
2
Investment Income
3
Income from Charitable Activities
4
Other Income
5
**_Total Income_**
**_Expenditure_**
Society Administration
6a
Online Shop
6b
Annual General Meeting
6c
Historian Publication
6d
Tree House Research Centre
6e
Education & Members Support
6f
Local & Online Groups
6g
Projects
6h
**_Total Expenditure_**
**Net Income/(expenditure)**
Transfer Between Funds
14
**Net movement in funds**
Total Funds Bought Forward
Total Funds Carried Forward||Unrestricted
Funds
£
47,297
1,433
18,354
1,884
**68,968**
20,020
1,627
326
23,524
13,427
2,322
2,525
1,521
**65,292**
**3,676**
(63,676)
**(60,000)**
109,115
**49,115**||Restricted &
Designated
Funds
£
510
-
-
-
**510**
900
-
-
-
30
-
-
-
**930**
**(420)**
63,676
**63,256**
9,969
**73,225**|Total Funds
£
47,807
1,433
18,354
1,884
**69,478**
20,920
1,627
326
23,524
13,457
2,322
2,525
1,521
**66,222**
**3,256**
-
**3,256**
119,084
**122,340**|2024
£
50,430
1,946
23,044
1,399
**76,819**
24,581
2,416
145
25,613
15,496
2,632
2,759
3,146
**76,788**
**31**
-
**31**
119,053
**119,084**|
|---|---|---|---|---|---|---|
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
## **10**
## **Devon Family History Society**
**Balance Sheet at 31st December 2025**
|**Assets and Liabilities**
Note
£
**_Fixed Assets_**
Fixed Assets
10
**_Current Assets_**
Stock
5,435
Debtors and Prepayments
11
11,947
Cash at Bank and in Hand
147,900
165,282
**Creditors: Amounts falling**
**due within one year**
12
45,138
**_Net Current Assets_**
**Net Assets**
**Represented by Funds**
Unrestricted Funds
Restricted & Desigated Funds
14
**Total Funds**|**Assets and Liabilities**
Note
£
**_Fixed Assets_**
Fixed Assets
10
**_Current Assets_**
Stock
5,435
Debtors and Prepayments
11
11,947
Cash at Bank and in Hand
147,900
165,282
**Creditors: Amounts falling**
**due within one year**
12
45,138
**_Net Current Assets_**
**Net Assets**
**Represented by Funds**
Unrestricted Funds
Restricted & Desigated Funds
14
**Total Funds**|2025
£
£
2,196
6,080
13,652
126,482
146,214
30,165
120,144
**122,340**
49,115
73,225
**122,340**|2025
£
£
2,196
6,080
13,652
126,482
146,214
30,165
120,144
**122,340**
49,115
73,225
**122,340**|2024
£
3,035|
|---|---|---|---|---|
|||||116,049|
|||||**119,084**|
|||||109,115
9,969|
|||||**119,084**|
The financial statements were approved and authorised for issue by the Trustees on ……………..17 April 2026 and signed on their behalf by:
………………………………………
## **David Morecombe - Chairman**
The notes on pages 11 to 19 form part of these financial statements.
**11**
## **Devon Family History Society**
## Notes to the Financial Statements
for the year ended 31st December 2025
## **1. Summary of significant accounting policies**
## **(a) General information and basis of preparation**
Devon Family History Society is a Charitable Incorporated Organsation registered in England within the United Kingdom.
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 (FRS 102) issued on 16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016), the Charities Act 2011, and UK Generally Accepted Accounting Practice.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in Sterling which is the functional currency of the Charity and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
## **(b) Going concern**
Given (i) the level of reserves; (ii) the advance collection of membership subscriptions; (iii) the balance of income and expenditure; (iv) the ability to further reduce the cost base of the Society: 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) Income recognition**
All incoming resources are included in the Statement of Financial Activities (SoFA) when the Charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
For donations to be recognised the Charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained, the income is deferred until those conditions are fully met, or where the fulfilment of those conditions is within the control of the Charity and it is probable that they will be fulfilled.
No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail is given in the Trustees' Annual Report.
For legacies, entitlement is the earlier of the Charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the Charity however it is not possible to measure the amount to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.
Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the Charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.
Income from government and other grants are recognised at fair value when the Charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.
**12**
## **Devon Family History Society**
## Notes to the Financial Statements
for the year ended 31st December 2025
## **(d) Expenditure recognition**
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised when there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
Grants payable to third parties are within Charitable objectives. Where unconditional grants are offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a reasonable expectation that the recipient will receive the grants. Where grants are conditional relating to performance then the grant is only accrued when any unfulfilled conditions are outside the control of the Charity.
## **(e) Tangible fixed assets**
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, or each asset on a systematic basis over its expected useful life as follows:
Fixtures, fittings and equipment
25% straight line
Individual items or equipment with a cost of less than £500 are not capitalised but are written off in the year of expenditure unless part of a project where the total cost is more than £500.
## **(f) Stocks**
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Provision is made for damaged, obsolete and slow-moving stock where appropriate.
## **(g) Debtors and creditors receivable / payable within one year**
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
## **(h) Cash**
Cash and cash equivalents are basic financial assets and 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.
## **(i) Tax**
The Charity is an exempt Charity within the meaning of Schedule 3 of the Charities Act 2011.
## **(j) Leases**
Rentals payable and receivable under operating leases are charged to the SoFA on a straight line basis over the period of the lease.
## **(k) Funds**
Unrestricted funds 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.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
**13**
## **Devon Family History Society**
Notes to the Financial Statements for the year ended 31st December 2025
## **2. Voluntary Income**
|UK Memberships
Overseas Memberships
Electronic Memberships
Life Memberships
Tree House Day Memberships
Bequests
Donations
**Total**||Unrestricted
Funds
£
26,136
4,075
9,772
630
60
-
6,624
**47,297**||Restricted &
Designated
Funds
£
-
-
-
-
-
-
510
**510**|2025
£
26,136
4,075
9,772
630
60
-
7,134
**47,807**||Total Funds
2024
£
29,034
4,850
9,268
420
72
-
6,786
**50,430**|
|---|---|---|---|---|---|---|---|
|||||||||
|||||
||||
|||||||||
The Society has been notified of a bequest in the will of the late Mr Kenneth Buttall, who was a member of the Society from 1988. The Society will receive 3% of his residuary Estate. The valuation of the Estate is unknown at this stage, and therefore this legacy has not been recognised, but is disclosed as a contingent asset.
## **3. Investment Income**
|Bank Interest Receivable
**Total**
**4. Income from Charitable Activities**
Sales of Publications
Postage & Packing Income
FindMyPast
Tree House Printing
Tree House Research Service
Events
Courses
Income from Catering
**Total**
**5. Other Income**
Gift Aid (via PayPal)
Other Commission Income
Disposal of Assets
**Total**||Unrestricted
Funds
£
1,433
**1,433**
Unrestricted
Funds
£
3,849
842
11,223
161
778
840
575
86
**18,354**
Unrestricted
Funds
£
-
1,884
-
**1,884**||Restricted &
Designated
Funds
£
-
**-**
Restricted &
Designated
Funds
£
-
-
-
-
-
-
-
-
**-**
Restricted &
Designated
Funds
£
-
-
-
**-**||Total Funds
2025
£
1,433
**1,433**
Total Funds
2025
£
3,849
842
11,223
161
778
840
575
86
**18,354**
Total Funds
2025
£
-
1,884
-
**1,884**||Total Funds
2024
£
1,946|
|---|---|---|---|---|---|---|---|---|
||||||||||
||||||||||
|||||||||**1,946**|
|||||||||Total Funds
2024
£
4,321
1,086
14,615
211
676
1,352
630
153|
||||||||||
||||||||||
|||||||||**23,044**|
|||||||||Total Funds
2024
£
51
1,273
75|
||||||||||
|||||
|||||
|||||||||**1,399**|
**14**
## **Devon Family History Society** Notes to the Financial Statements
for the year ended 31st December 2025
## **6. Activities**
The work of the Devon Family History Society is divided into eight activities and costs are allocated accordingly.
## **6a. Society Administration**
|**6a. Society Administration**||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Printing and Photocopying
Postage and Packing
Membership Fees
Grants to Other Organisations
Premises Costs
Travel, Accommodation & Subsistence
Office Consumables
Telecoms and Computing
Accounting & Professional Fees
Equipment Purchase, Hire & Repair
Insurance
Hospitality
Gifts
Uniforms
Bank and Commission Costs
Depreciation
Property Purchase - Professional Fees
Exit of Unit 3b
**Total**
**6b. Online Shop**
Stock movement
Office Consumables
Postage and Packing
Bank and Commission Costs
**Total**
**6c. Annual General Meeting**
Speaker Costs
Printing and Photocopying
Scrutineer Costs
Postage and Packing
**Total**||Unrestricted
Funds
£
161
548
1,079
280
6,178
740
65
5,517
1,364
438
653
-
66
34
1,201
729
-
967
**20,020**
Unrestricted
Funds
£
682
7
771
167
**1,627**
Unrestricted
Funds
£
100
52
120
54
**326**||Restricted &
Designated
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
900
-
**900**
Restricted &
Designated
Funds
£
-
-
-
-
**-**
Restricted &
Designated
Funds
£
-
-
-
-
**-**||Total Funds
2025
£
161
548
1,079
280
6,178
740
65
5,517
1,364
438
653
-
66
34
1,201
729
900
967
**20,920**
Total Funds
2025
£
682
7
771
167
**1,627**
Total Funds
2025
£
100
52
120
54
**326**||Total Funds
2024
£
361
460
1,171
275
10,039
1,650
109
6,599
1,464
169
551
20
130
19
1,185
379
-
-||
|||||||||||
|||||
||||||
||||||||||**24,581**|
|||||||||Total Funds
2024
£
1,102
4
1,116
194||
|||||||||||
|||||||||||
||||||||||**2,416**|
|||||||||Total Funds
2024
£
100
-
-
45||
|||||||||||
|||||||||||
||||||||||**145**|
**15**
## **Devon Family History Society**
Notes to the Financial Statements
for the year ended 31st December 2025
## **6d. Historian Publication**
|**6d. Historian Publication**|||||||||
|---|---|---|---|---|---|---|---|---|
|Printing and Photocopying
Telecoms and Computing
Postage and Packing
Total
**6e. Tree House**
Postage and Packing
Publicity and Advertising
Premises Costs
Travel, Accommodation & Subsistence
Office Consumables
Books and Publications
Telecoms and Computing
Accounting & Professional Fees
Equipment Purchase, Hire & Repair
Insurance
Hospitality
Bank and Commission Costs
Depreciation
Total
**6f. Education & Members' Support**
Venue Hire, Fairs and Events
Speaker & Course Costs
Travel, Accommodation & Subsistence
Postage, Packing and Courier Costs
Equipment
Office Consumables
Hospitality
Bank and Commission Costs
Fiftieth Anniversary Event
Acorn Club
Total||Unrestricted
Funds
£
15,129
250
8,145
**23,524**
Unrestricted
Funds
£
3
-
7,777
237
221
-
3,688
61
18
989
92
35
306
**13,427**
Unrestricted
Funds
£
380
826
530
-
270
7
43
66
200
-
**2,322**||Restricted &
Designated
Funds
£
-
-
-
**-**
Restricted &
Designated
Funds
£
-
-
-
-
-
30
-
-
-
-
-
-
-
**30**
Restricted &
Designated
Funds
£
-
-
-
-
-
-
-
-
-
-
**-**||Total Funds
2025
£
15,129
250
8,145
**23,524**
Total Funds
2025
£
3
-
7,777
237
221
30
3,688
61
18
989
92
35
306
**13,457**
Total Funds
2025
£
380
826
530
-
270
7
43
66
200
-
**2,322**||Total Funds
2024
£
16,999
309
8,305
**25,613**
Total Funds
2024
£
21
-
10,360
413
241
132
3,050
53
372
511
100
23
220
**15,496**
Total Funds
2024
£
415
990
611
2
380
39
133
62
-
-
**2,632**|
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
|||||
|||||
||||||||||
||||||||||
||||||||||
|||||
|||||
||||||||||
**16**
## **Devon Family History Society**
Notes to the Financial Statements
for the year ended 31st December 2025
## **6g. Local Groups & Online Group**
|Venue Hire, Fairs and Events
Speaker Costs
Telecoms and Computing
Hospitality
Total
**6h. Projects**
Travel, Accommodation & Subsistence
Office Consumables
Telecoms and Computing
Equipment Purchase, Hire & Repair
Depreciation
Total||Unrestricted
Funds
£
144
1,630
732
19
**2,525**
Unrestricted
Funds
£
805
-
287
52
377
**1,521**||Restricted &
Designated
Funds
£
-
-
-
-
**-**
Restricted &
Designated
Funds
£
-
-
-
-
-
**-**||Total Funds
2025
£
144
1,630
732
19
**2,525**
Total Funds
2025
£
805
-
287
52
377
**1,521**||Total Funds
2024
£
144
1,857
726
32
**2,759**
Total Funds
2024
£
2,307
11
326
-
502
**3,146**|
|---|---|---|---|---|---|---|---|---|
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
|||||
|||||
||||||||||
## **7. Grants**
During the year no grants were made to local record offices (2024: 0). In previous years these grants were to assist them in purchasing or conserving items relating to Devon, which might otherwise have been lost. A grant of £180 was given to the Devon Wildlife Trust, in support of their Saving Devon's Treescapes project, to offset the carbon footprint of the Society for 2025.
## **8. Employees**
No salaries or wages have been paid to employees, including the Executive Committee, during the year.
## **9. Trustees' emoluments**
No Trustee, member of the Committee or any other person connected with the Charity has received any remuneration.
Various expenses such as mileage and subsistence are incurred by members of the Committee in fulfilling their role as Trustees, and these expenses are reported below. In addition members of the Committee purchase goods and services on behalf of the Society and these out of pocket expenses are reimbursed to those Trustees at cost. The total expenses incurred by members of the Committee including these out of pocket expenses were £8,450 for 2025, compared to £11,894 in 2024.
|Trustees' expenses reimbursed
Number receiving expenses||2025
£
804
6||2024
£
1,239|
|---|---|---|---|---|
|||||9|
**17**
**Devon Family History Society** Notes to the Financial Statements
for the year ended 31st December 2025
|**10. Tangible Fixed Assets**
Cost as at 1 January 2025
Additions
Disposals
Cost as at 31 December 2025
Depreciation as at 1 January 2025
Depreciation on Disposals
Charge for year
Depreciation as at 31 December 2025
Net Book Value as at 31 December 2025
Net Book Value as at 31 December 2024
**11. Debtors and Prepayments**
Debtors
Prepayments
Accrued Income
**Total**
Creditors
Accruals and Deferred Income
Subscriptions in Advance
**Total**
Fund balances as at 31 December 2025 as represented
by:
Fixed Assets
Current Assets
Current Liabilities
**13. Analysis of Net Assets between Funds**
**12. Creditors: Amounts falling due within one year**|**10. Tangible Fixed Assets**
Cost as at 1 January 2025
Additions
Disposals
Cost as at 31 December 2025
Depreciation as at 1 January 2025
Depreciation on Disposals
Charge for year
Depreciation as at 31 December 2025
Net Book Value as at 31 December 2025
Net Book Value as at 31 December 2024
**11. Debtors and Prepayments**
Debtors
Prepayments
Accrued Income
**Total**
Creditors
Accruals and Deferred Income
Subscriptions in Advance
**Total**
Fund balances as at 31 December 2025 as represented
by:
Fixed Assets
Current Assets
Current Liabilities
**13. Analysis of Net Assets between Funds**
**12. Creditors: Amounts falling due within one year**|Unrestricted
Funds
£
2,196
92,057
(45,138)
49,115||Fixtures,
Fittings &
Equipment
£
15,126
573
-
15,699
12,090
-
1,413
13,503
2,196
3,035
2025
£
1,956
9,858
133
**11,947**
2025
£
1,278
18,391
25,469
**45,138**
Restricted &
Designated
Funds
£
-
73,225
-
73,225|||
|---|---|---|---|---|---|---|
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
**18**
## **Devon Family History Society**
Notes to the Financial Statements
for the year ended 31st December 2025
|Restricted & Designated Funds
Tree House Library [Restricted]
Tree House [Restricted]
Education [Restricted]
Property Purchase [Designated]
Restricted & Designated Funds
Tree House Library [Restricted]
Tree House [Restricted]
Education [Restricted]
Property Purchase [Designated]
**14. Analysis of Fund Balances**||At 1 January
2025
£
7,858
435
1,676
-
9,969
At 1 January
2024
£
7,990
755
1,975
-
10,720||Income
£
-
-
-
510
510
Income
£
-
-
-
-
-||Expenditure
£
30
-
-
900
930
Expenditure
£
132
320
299
-
751||Transfer /
Defer
£
-
-
-
63,676
63,676
Transfer /
Defer
£
-
-
-
-
-||At 31
December
2025
£
7,828
435
1,676
63,286|At 31
December
2025
£
7,828
435
1,676
63,286|
|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||
|||||||||||||
||||||||||||73,225|
|||||||||||At 31
December
2024
£
7,858
435
1,676
-||
|||||||||||||
|||||||||||||
||||||||||||9,969|
The Tree House library fund represents a legacy received from the estate of Miss Maureen Ann Turner of Exeter to support the purchase of materials for the Tree House library.
The Tree House restricted fund was created in 2023 as a result of a generous donation from Mr and Mrs Stephen Gibson, following a visit to Tree House from their home in the USA. The fund is to support the development of the Tree House Research Centre, and to provide facilities to the volunteers who work there.
The Education fund arose from a conference commemorating the 400th anniversary of the sailing of the Mayflower, and is now restricted to support activities that educate and celebrate Devon local and family history. In 2023 the Trustees agreed to donate £1,000 of the fund to support the proposed Festival of Devon in the 1920s, which is being organised for 2025.
The Property Purchase fund is a designated reserve fund that was created in 2025 to support the purchase of a property to act as a long term base for the Society. The Trustees agreed to transfer £60,000 from undesignated reserves to initiate this fund, and further donations have been received that have been added to this fund. The Trustees also agreed that the surplus made in 2025 should be transferred to the fund.
**19**
## **Devon Family History Society**
Notes to the Financial Statements for the year ended 31st December 2025
## **15. Financial Commitments**
Total future minimum lease payments under non-cancellable operating leases are as follows:
|Later than one and not later than five years
Later than five years
Not later than one year||2025
£
7,450
9,313
-
16,763||2024
£
3,015
-
-|
|---|---|---|---|---|
|||||3,015|
## **16. Related Party Transactions**
There have been no related party transactions.