Sussex Family History Group
Charity Registration No: 273726
Annual Report and Financial Statement for the year ended 3 I st December 2022
LEGAL AND ADMINISTRATIVE INFORMATION YEAR ENDED 31 DECEMBER 2022
Charity Registration number 273726
TRUSTEES
Mick Henry, Hon. Chairman Mike Izzard, Hon. Vice Chairman Terry Mitchell, Hon. Treasurer Jean Spilsted Hon. Secretary Dave Wicks Kathleen Allen Vee Willis Brian Eaton
CORRESPONDENCE ADDRESS
I O Fairford Close Haywards Heath West Sussex RH 16 3EF
INDEPENDENT G Hunt FCA EXAMINER Kreston Reeves LLP Springfield House Springfield Road Horsham West Sussex RHl2 2RG
BANKERS
HSBC pie 21 High Street Storrington West Sussex RH20 4DR
CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling, Kent ME 19 4JG
Skipton Building Society The Bailey Skipton North Yorkshire BD23 IAP
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SUSSEX FAMILY HISTORY GROUP
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
Introduction
The Trustees present their Report and Accounts for the year ended 31 December 2022.
These have been prepared in accordance with the Statutory requirements and 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) 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 April 2021 after the agreement of the AGM. The objects of the Charity are:
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to collect, publish, co-ordinate and make accessible in the interests of genealogy any documents or records particularly relating to the County of Sussex;
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to promote the preservation of such documents and records;
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to encourage the study of genealogy; and
to assist, educationally by lectures and otherwise, in record research.
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.
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 (all via Zoom) and the attendance of Trustees was 100%.
Michael J Henry Terence F Mitchell Mrs Jean Spilsted David J Wicks Mrs Kathleen Allen Mrs Vee Willis Brian Eaton Michael Izzard (appointed 7th May 2022)
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.
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SUSSEX FAMILY HISTORY GROUP
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
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. The Sub-Committees continued to meet via Zoom.
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 been mixed for the SFHG, with support for one of our Meeting Centres at Chichester becoming so low we had to shut it down, but support for my own local Meeting Centre at Brighton blossomed and with two new volunteers and a big recruiting drive a turnout of 15 has now risen to 40! The Meeting Centres at Worthing Horsham and Uckfield continue to meet.
Webtalks (Zoom Meetings) are now a permanent fixture in our diary and we continue to attract well over 70 members to each talk from across the world.
We now have our new website up and running and it has been widely embraced by our membership and ensures that we have a modern visible presence on the World Wide Web. The next stage is to place all our data up on our site and this is now in progress.
We are also supporting another Website that has valuable data from The Weald and hope to move it across to a modern platform in 2023.
Our Facebook membership continues to grow and now has over 3,000 members. We have now finished transcribing our 200 year old farming diary and are looking at electronically publishing it soon.
We continue to support The Keep and donated £2,500 towards a new scanner.
The Keep has struggled to retain its footfall after the pandemic and staff have been cut and we have also found it hard to attract members back into our own Library Room that we lease from them. The Keep's current Team Manager who is not an Archivist has handed in her resignation and we are hoping a new face at the top will improve its outlook.
We supported WSRO with our usual donation in 2022 which is always appreciated.
Ancestry has now made available on their website most of the BMD data.for both East and West Sussex but they have not done a good job with the transcription accuracy. We have already noticed a falloff in the number of enquiries we have for data but we feel that the level of support and the unique records we hold will still make an attractive proposition to all those who are researching their family history in Sussex and we are certainly MUCH cheaper tool
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SUSSEX FAMILY HISTORY GROUP
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
Reserves
The surplus for the year was £5,137 (2021: £20,568) and total funds carried forward at 31 December 2022 were £252,501 (2021: £247,364). No part of this represents a designated or restricted fund.
The trustees' policy is to retain cash reserves equal approximately to one year's expenditure.
On 31 December 2022 we had £259,512 in the bank and building society (2021: £254,878) of which £16,115 was in a deposit account and £80,000 was in Skipton Building Society (2021: £35,756 in a deposit account and £80,000 in Skipton Building Society).
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. The current Lease ends at the end of September 2023 and discussions have started to renew.
2023
During 2022 we saw a small decrease in membership. 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 14 April 2023 and signed on their behalf.
M J Henry Hon. Chairman and Trustee
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INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SUSSEX FAMILY HISTORY GROUP
FOR THE YEAR ENDED 31 DECEMBER 2022
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2022 which are set out on pages 6 to 13.
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:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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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.
G Hunt FCA Kreston Reeves LLP Springfield House Springfield Road Horsham RH12 2RG
Date: 20 April 2023
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SUSSEX FAMILY HISTORY GROUP
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2022
| INCOME FROM: Donations and legacies Charitable activities Investments Other Total income EXPENDITURE ON: Charitable activities Total expenditure Net income Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried frard Note 2 3 4 5 |
2022 Unrestriced Funds £ 50,081 8,649 1,124 74 59,928 54,791 54,791 5,137 5,137 247,364 252,501 |
2021 Unrestriced Funds £ 55,214 10,085 291 204 65,794 45,226 45,226 20,568 |
|---|---|---|
| 20,568 226,796 247,364 |
All income and expenditure derive from continuing activities.
The charity has no recognised gains or losses for the year other than the results above.
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SUSSEX FAMILY HISTORY GROUP
BALANCE SHEET
FOR THE YEAR ENDED 31 DECEMBER 2022
| Note Fixed asset Tangible assts 9 Current asset Stocks Debtors 10 Cash at bank and in hand Creditor: Amount falling due within one year 11 Net current assets Net asset Funds Unrestricted income funds Total charity funds 2022 £ 1,485 8,366 259,512 269,363 (19,764) £ 2,902 2,902 249,599 252,501 252,501 252,501 £ 952 8,075 254,878 263,905 (24,022) 2021 |
£ 7,481 7,481 239,883 247,364 247,364 247,364 |
|---|---|
These accounts were approved by the Board and authorised for issue on 14 April 2023 and signed on its behalf by:
M Henry Hon. Chairman T Mitchell Treasurer
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SUSSEX FAMILY HISTORY GROUP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
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.
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SUSSEX FAMILY HISTORY GROUP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
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 proper | Over the life of the lease |
|---|---|
| Equipment | 3 or S 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.
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SUSSEX FAMILY HISTORY GROUP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
2 Donations and legacies
| 2022 Unrestriced Funds £ Legacies and donations 148 Gif Aid tax reclaimed 1,549 Subscriptions 48 384 50,081 3 Charitable acvities 2022 Unrestriced Funds £ Publication sales 5,234 Conferences and trips 3 415 8,649 4 Investment 2022 Unrestriced Funds £ Interest on cash deposits 1 124 |
2021 Unrestriced Funds £ 5,010 1,400 48 80 55,214 2021 Unrestriced Funds £ 8,050 2,035 10,085 |
|---|---|
| 2021 Unrestriced Funds £ 291 |
4 Investments
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SUSSEX FAMILY HISTORY GROUP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
5 Analysis of expenditure on charitable activities
| Grants payable (note 6) Donations to scieties Meeting Centres Insurance The Keep The Keep broadband and internet serices Group Computers/Internet Magazine Publication Costs FHF Costs and Society Subs Publicity Conferences and Trips Merchandise Bank Charges Depreciation of leasehold propery Depreciation of equipment Printing, stationer, postage and mileage Suppor costs (note 7) |
2022 Unrestriced Funds £ 4,500 64 3,766 647 4,699 2,224 3,254 13,414 829 980 276 7,674 1,051 3,130 1,449 1,294 5 540 54 791 2021 Unrestriced Funds £ 2,500 105 1,471 643 5,151 1,748 2,292 14,571 1,704 1,035 191 1,S03 293 1,145 3,130 2,367 1,877 3 500 45,226 |
|---|---|
6 Grants to institutions
| Grants to institutions | ||
|---|---|---|
| Name of Institution | Activit | £ |
| The Keep (East Sussex County Council) | New scanner | 2,500 |
| WSRO | Contribution to purchase of records | 2 000 |
- 7 Support costs
| 2022 | 2021 | |
|---|---|---|
| Unrestriced | Unrestriced | |
| Funds | Funds | |
| £ | £ | |
| Governance | ||
| Legal and professional costs | 5 540 | 3 500 |
Amounts payable to the independent examiner during the year were £5,540 for independent examination fees of which £1,540 was under-accrued in the previous year (2021 - £3,200 for independent examination fees of which £1,200 was under· accrued in the previous year) and £Nil (2021 - £300) for other accountaflcy services. These have been included as part of the governance costs.
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SUSSEX FAMILY HISTORY GROUP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
8 Employees, trustees' remuneration and expenses
The Charity had no employees during the year.
No remuneration was paid to the trustees during the year (2021 - £nil). No (2021 - No) trustees received reimbursed expenses amounting to £nil (2021 - £nil).
9 Tangible fixed assets
| 9 Tangible fixed asset |
||
|---|---|---|
| Leasehold propery £ Cost: At beginning of year 31,300 Additions At end of year 31,300 Depreciation: At beginning of year 25,822 Charge for the year 3,130 At end of year 28,952 Net book value: At end of year 2 348 At beginning of year 5,478 10Debtors Other debtors Prepayments |
Equipment £ 25,695 25,695 23,692 1,449 25,141 554 2,003 2022 £ 7,678 688 8 366 |
Total £ 56,995 |
| 56,995 49,514 4,579 |
||
| 54,093 | ||
| 2 902 7,481 2021 £ 6,828 1 247 8 075 |
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SUSSEX FAMILY HISTORY GROUP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
11 Creditors: amounts falling due within one year
| Accruals and deferred income Creditors amounts falling due within one year includes deferred income: As at 1 Januar Amount released to income Amount deferred in the year As at 31 December |
2022 £ 19 764 2022 £ 10,572 (10,572) 6598 6 598 2021 £ 24,022 2021 £ 10,597 (10,597) 10,572 10,572 |
|---|---|
Deferred income is in relation to members' subscriptions received in advance and conference income in advance.
12 Related parties
Controlling entity
The charity is controlled by the trustees.
Related party transactions
There were no related party transactions during the year (2021 - £nil).
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