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2020-12-31-accounts

Charity registration number: 273726

SUSSEX FAMILY HISTORY GROUP

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

SUSSEX FAMILY HISTORY GROUP

CONTENTS

Page
Reference and Administrative Details 1
Trustees' Report 2 - 3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 12

SUSSEX FAMILY HISTORY GROUP

REFERENCE AND ADMINISTRATIVE DETAILS

Charity registration number 273726
Principal office 10 Fairford Close
Haywards Heath
West Sussex
RH16 3EF
Trustees Mick Henry
Terry Mitchell
Dave Wicks
Vee Willis
Judy Excell
Jean Spilsted
Brian Eaton
Kath Allen (appointed 11 September 2020)
David Green (appointed 10 January 2020)
Bankers HSBC plc
21 High Street
Storrington
West Sussex
RH20 4DR
CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
Independent Examiner G Hunt FCA
Kreston Reeves LLP
Springfield House
Springfield Road
Horsham
RH12 2RG

1

SUSSEX FAMILY HISTORY GROUP

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2020

Introduction

The Trustees present their Report and Accounts for the year ended 31 December 2020.

These have been prepared in accordance with the Statutory requirements and Statement of Recommended Practice "Accounting and Reporting by Charities with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" and the Charities Act 2011.

The Charity was established on the 12 March 1972 and registered with the Charity Commission on the 29 June 1977. The governing constitution and rules were last amended in May 2014 after the agreement of the AGM. The objects of the Charity are:

To help achieve the objects of the Charity we have five meeting centres across both counties that hold regular monthly meetings with speakers who give talks on many aspects of genealogy. We publish a quarterly magazine that is sent to all members. Our room at The Keep is open to members on Tuesday to Friday but depends on volunteer availability. We are currently looking at ways that we can provide more for our overseas members. Due to the Covid Pandemic the Meeting Centres have not been able to hold their regular meetings and our Room at The Keep has been closed.

Trustees

The Trustees of the Charity are set out below. All Trustees are appointed for periods of one year at the Annual General Meeting, except where indicated. The Trustees have met on four occasions during the year (two via Zoom) and the attendance of Trustees was 100%.

Michael J Henry Terence F Mitchell Mrs Jean Spilsted David J Wicks Mrs Judy Excell Mrs Vee Willis Brian Eaton Mr David Green (Co-Opted 10th January 2020) Mrs Kathleen Allen (Co-Opted 11th September 2020)

Where there is a requirement for new Trustees, they are identified and appointed by the existing Trustees. The Trustees will undertake to give new Trustees an adequate induction to the responsibilities of Trustees, and the work, governing documents and procedures of the Sussex Family History Group (SFHG).

The Trustees are responsible for the preparation of the annual report and financial statements in accordance with the United Kingdom Accounting Rules.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity. We have established a quarterly Management Accounts Report that continues to be presented to the members of the executive committee at their meetings.

The Trustees ensure that we provide the Independent Examiner with all the necessary information regarding the Charity and its assets.

Public benefit statement

The trustees have had due regard to the Charity Commission guidance on public benefit when setting the objects of the Charity. See above for details on how the Charity's activities provide public benefit.

Sub-committees

Much of the co-ordination of the activities of the Charity is undertaken through the following sub-committees, the minutes and reports of which are considered regularly by the Trustees:

Finance and General Purposes, Library, Meetings and Conferences, Membership, Projects, Publications and Sales, and Events. Because of the pandemic the Sub-Committees continued to meet via Zoom.

2

SUSSEX FAMILY HISTORY GROUP

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2020

General data protection regulation (GDPR)

During the previous year a member volunteered to oversee GDPR for the Charity and during the year was Co-Opted to the Executive Committee.

Risk management

The principal risks faced by the Charity are concerned with the Health and Safety, and Safeguarding of all the Volunteers who give their time to the Charity. We also through regular reports to the Executive Committee ensure the finances are dealt with in compliance with the Charities Act, SORP and Charity Commissioners.

Review of the year

The year has in some ways been difficult for the SFHG as from the middle of March all our Meeting Centres closed due to Covid restriction.

But there were some rewards to be had from this in that we began to organise Zoom talks that members could attend worldwide using the internet and we often had 150 to 200 attendees at these meetings, many more than we would have had at a local meeting. These will now be a permanent fixture in our calendar of events.

The lockdown has also resulted in an increase of around 500 members worldwide as people take to the internet.

Our Facebook membership continues to grow and now has over 2,500 members. Over the last year we have been transcribing a 200 year old diary and posting extracts for members to comment on and this has produced much interest. The diary needed rebinding, so we contributed towards the cost of this procedure.

We continue to support The Keep and there is collaboration in the pipeline for the SFHG to assist financially with the scanning and transcription of the Hellingly hospital records. This is ongoing.

We supported WSRO with our usual donation in 2020 which is always appreciated.

It was disappointing that we did not have our new website prior to the end of 2020 but there is much hope that it will appear in early 2021 and result in another increase in membership.

We also intend to make all of our current records available through the new website for members to search, a huge undertaking.

There is much to look forward to as we embrace the electronic age with one foot firmly in the past.

Reserves

The surplus for the year was £11,419 (2019: £3,699) and total funds carried forward at 31 December 2020 were £226,796 (2019: £215,377). No part of this represents a designated or restricted fund.

The trustees’ policy is to retain cash reserves equal approximately one year’s expenditure.

On 31 December 2020 we had £235,123 in the bank and building society (2019: £216,006) of which £35,394 was in a deposit account and £80,000 was in Skipton Building Society (2019: £45,358 in a Deposit Account).

The charity currently holds funds in excess of one year’s expenditure and this has been the result of the uncertainty over the costs relating to The Keep.

2021

As mentioned by the Chairman in the review of 2020 we saw an increase in membership. This has continued into 2021 and we hope this will continue. We have been encouraged by the numbers of Members who have joined the Zoom Talks that have been arranged especially welcoming Members from overseas.

Approval

This report was approved by the Trustees at a meeting held on 10 April 2021 and signed on their behalf.

M J Henry

Hon. Chairman and Trustee

3

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF SUSSEX FAMILY HISTORY GROUP

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2020 which are set out on pages 5 to 12.

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; or

  3. the accounts do 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.

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……………………………………………………… G Hunt FCA Kreston Reeves LLP Springfield House Springfield Road Horsham RH12 2RG

Date 4 May 2021

4

SUSSEX FAMILY HISTORY GROUP

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2020

Note
INCOME FROM:
Donations and legacies
2
Charitable activities
3
Investments
4
Other
Total income
EXPENDITURE ON:
Charitable activities
5
Total expenditure
Net income
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
2020
Unrestricted
Funds
£
47,290
9,779
394
173
57,636
46,217
46,217
11,419
11,419
215,377
226,796
2019
Unrestricted
Funds
£
46,704
9,474
94
282
56,554
52,885
52,885
3,669
3,669
211,708
215,377

All income and expenditure derive from continuing activities.

The charity has no recognised gains or losses for the year other than the results above.

5

SUSSEX FAMILY HISTORY GROUP

BALANCE SHEET

AT 31 DECEMBER 2020

Note
Fixed assets
Tangible assets
9
Current assets
Stocks
Debtors
10
Cash at bank and in hand
Creditors: Amounts falling due
within one year
11
Net current assets
Net assets
Funds
Unrestricted income funds
Total charity funds
£
£
12,098
12,098
853
793
235,123
236,769
(22,071)
214,698
226,796
226,796
226,796
2020
£
£
14,859
14,859
941
4,057
216,006
221,004
(20,486)
200,518
215,377
215,377
215,377
2019
£
£
14,859
14,859
941
4,057
216,006
221,004
(20,486)
200,518
215,377
215,377
215,377
2019
14,859
200,518
215,377
215,377
215,377

These accounts were approved by the Board and authorised for issue on 10 April 2021 and signed on its behalf by:

M Henry Hon. Chairman T Mitchell Treasurer

6

SUSSEX FAMILY HISTORY GROUP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

1 Accounting policies

General information and basis of preparation

Sussex Family History Group is a registered charity in England. The address of the charity is given in the charity information on page 1 of these financial statements.

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 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 on a going concern basis under the historical cost convention. 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.

Going concern

The Trustees consider that the charity will be able to settle outstanding invoices, bills and commitments as they fall due.

Fund accounting policy

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. Legacy gifts are recognised on a case by case basis following the granting of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date.

Income from tax reclaims are included in the Statement of Financial Activities at the same time as the gift to which they relate.

Membership subscriptions are recognised over the period to which they relate.

Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract.

Income from investments is recognised when receivable and the amount can be measured reliably by the charity.

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which it has been received.

7

SUSSEX FAMILY HISTORY GROUP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

Expenditure

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Grants payable are payments made to third parties in the furtherance of the charitable objectives. Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the Statement of Financial Activities once the recipient of the grant has provided the specific service or output. Grants payable without performance conditions are only recognised in the Statement of Financial Activities when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity. Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

Support and governance costs

Support costs are governance costs. Governance costs include costs of the preparation and examination of the statutory accounts, the costs of trustees' meetings and the cost of any legal advice to trustees on governance or constitutional matters. All support costs are allocated to charitable activities.

Donated services

In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised. The charity relies on voluntary help and has no paid staff. Volunteers staff the Library and assist the members with their research and other enquiries as well as organising and running other trips and events held.

Taxation

The charity is eligible for exemption from taxation in respect of its income and gains.

Library and The Keep

Expenditure is charged as an expense in the Statement of Financial Activities in the year of purchase.

Tangible fixed assets and depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Leasehold property Over the life of the lease Equipment 3 or 5 years straight line

Assets costing less than £250 are not capitalised but instead are charged as an expense in the Statement of Financial Activities.

Stock

Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks.

8

SUSSEX FAMILY HISTORY GROUP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

2
Donations and legacies
Legacies and donations
Gift Aid tax reclaimed
Subscriptions
3
Charitable activities
Publication sales
Conferences and trips
4
Investments
Interest on cash deposits
2020
Unrestricted
Funds
£
230
1,323
45,737
47,290
2020
Unrestricted
Funds
£
7,368
2,411
9,779
2020
Unrestricted
Funds
£
394
2019
Unrestricted
Funds
£
37
1,801
44,866
46,704
2019
Unrestricted
Funds
£
5,696
3,778
9,474
2019
Unrestricted
Funds
£
94

9

SUSSEX FAMILY HISTORY GROUP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

5 Analysis of charitable activities

Donations to societies
Support costs (note 7)
Projects
Printing, stationery, postage and mileage
Meeting Centres
The Keep broadband and internet services
Insurance
The Keep
Grants payable (note 6)
Group Computers/Internet
Bank Charges
Depreciation of leasehold property
Depreciation of equipment
FHF Costs and Society Subs
Publicity
Conferences and Trips
Travel and subsistence
Magazine
Publication Costs
2020
Unrestricted
Funds
£
1,200
8
890
643
6,009
2,311
2,262
14,856
3,387
1,050
416
1,811
27
-
923
3,130
1,818
2,183
3,293
46,217
2019
Unrestricted
Funds
£
1,000
17
5,115
639
5,585
1,577
2,902
16,649
2,514
966
353
5,793
594
35
969
3,130
1,496
1,150
2,401
52,885

6 Grants to institutions

Name of Institution
Activity
Support costs
Governance
Legal and professional costs
West Sussex Record Office
Document preservation
2020
Unrestricted
Funds
£
3,293
£
1,200
2019
Unrestricted
Funds
£
2,401

7 Support costs

10

SUSSEX FAMILY HISTORY GROUP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

8 Employees, trustees' remuneration and expenses

The Charity had no employees during the year.

No remuneration was paid to the trustees during the year (2019 - £nil). One (2018 - Eight) trustees received mileage expenses amounting to £53 (2019 - £601).

The independent examiner's fee for the year was £3,240 of which £1,740 was under-accrued in the previous year (2019 - £1,200). This has been included as part of the governance costs.

9 Tangible fixed assets

Cost:
At beginning of year
Additions
At end of year
Depreciation:
At beginning of year
Charge for the year
At end of year
Net book value:
At end of year
At beginning of year
Debtors
Other debtors
Prepayments
Leasehold
property
£
31,300
-
31,300
19,562
3,130
22,692
8,608
11,738
Equipment
£
22,628
2,187
24,815
19,507
1,818
21,325
3,490
3,121
2020
£
492
301
793
Total
£
53,928
2,187
56,115
39,069
4,948
44,017
12,098
14,859
2019
£
2,519
1,538
4,057

10 Debtors

11

SUSSEX FAMILY HISTORY GROUP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

11 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Accruals and deferred income
Creditors amounts falling due within one year includes deferred income:
As at 1 January
Amount released to income
Amount deferred in the year
As at 31 December
2020
£
22,071
2020
£
9,063
(9,063)
10,597
10,597
2019
£
20,486
2019
£
8,694
(8,694)
9,063
9,063

12 Related parties

Controlling entity

The charity is controlled by the trustees.

Related party transactions

There were no related party transactions during the year (2019 - £nil).

12