## Sussex Family History Group
Registered Charity No. 273726
## **Trustees’ Report and Financial Statements**
For the year ended 31[st] December 2023
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## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **YEAR ENDED 31 DECEMBER 2023**
Charity Registration number 273726
## **TRUSTEES**
Michael Henry, Michael Izzard, Terence Mitchell, Jean Spilsted Dave Wicks Kathleen Allen Vee Willis Brian Eaton
Hon. Chairman Hon. Vice Chairman Hon. Treasurer Hon. Secretary
## **CORRESPONDENCE ADDRESS**
10 Fairford Close Haywards Heath West Sussex RH16 3EF
## **INDEPENDENT EXAMINER**
Chaweevan Williams FCCA Verdant Accountants Ltd 20 – 22 Wenlock Road London N1 7GU
## **BANKERS**
HSBC plc 21 High Street Storrington West Sussex RH20 4DR
CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling, Kent ME19 4JG
Skipton Building Society The Bailey Skipton North Yorkshire BD231AP
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## **TRUSTEES’ REPORT**
The Trustees present their Report and Accounts for the year ended 31December 2023.
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 April 2021 after the agreement of the AGM. The objects of the Charity are:
- to collect, publish, co-ordinate and make accessible in the interests of genealogy any documents or records particularly relating to the County of Sussex;
- to promote the preservation of such documents and records;
- 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 four 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 88%
Michael J Henry Terence F Mitchell Mrs Jean Spilsted David J Wicks Mrs V Willis Brian Eaton Michael J Izzard Mrs Kathleen Allen
Where there is a requirement for new Trustees, they are identified and appointed by the existing Trustees.
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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.
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:
Library, Meetings and Conferences, Membership, Projects, Publications and Sales, and Events.
T he 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.
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## **Review of the Year 2023**
The year was special for the Group, as it was formed 21[st] March 1973, fifty years ago, so we decided to celebrate where our very first gathering was held, at The Grand Hotel, Brighton.
With the organisational skills of our Newsletter editor, we also arranged for a special memento, a glass paperweight suitably engraved, be given out at our celebratory tea at The Grand.
The day was made extra special as the event was moved to The Grand’s best room on the day, as they had had a cancellation.
We have made good progress with our data and we now hope to make real progress in 2024 and have all our data available on line and searchable for members.
We had an appeal to help a local Family History Society, Hastings & Rother,
who were really struggling finding volunteers. We finally managed to transfer their members over and we offered all their existing members a year’s free membership, as a good will gesture. We are gradually incorporating their data into our system.
Our 200-year old farming diary has found an enthusiastic publisher, the Sussex Record Society and it will most likely be seen in print in 2024. Prof Brian Short will write the 10,000 word introduction.
The Keep is still struggling a little with foot fall, and our current 10 year lease has now run its course and we have appointed a solicitor to negotiate a new one, but only for 5 years.
We supported WSRO with our usual donation in 2023 which is always appreciated.
We had a very successful “Symposium” which was organised and run by our Uckfield Meeting Centre. This is a free event we offer to all our helpers as a thank you with a superb lunch all rounded off with a wonderful speaker.
Our magazine is benefitting from its new enthusiastic editor and we have a regular electronic Newsletter coming out in between the quarterly journal to catch up and for urgent notices. It has a very good style and is so well put together.
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I managed to get us a mention in the Sunday Times Magazine after I helped someone trace their birth father using DNA. We also appeared in a podcast
recorded by BBC Wales which is still online, about Carl Benson finding his birth father.
We are still thinking about the future and ways to incorporate the roller coaster speed of change that is happening to our wonderful hobby.
## **Reserves**
The (deficit) / surplus for the year was (£8,221) (2022: surplus £5,137) and total funds carried forward at 31 December 2023 were £244,280 (2022: £252,501). No part of this represents a designated or restricte The trustees’ policy is to retain cash reserves equal approximately one year’s expenditure.
On 31 December 2023 we had £258,874 in the bank and building society (2022: £259,512) of which £2,798 was in a deposit account and £80,000 was in Skipton Building Society (2022: £16,115 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 are taking place to renew.
## **2024**
During 2023 we saw a 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 on12[th] April 2024 and signed on their behalf.
M J Henry
Hon. Chairman and Trustees
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## **INDEPENDENT EXAMINER'S REPORT**
**Independent examiner's report to the trustees of Sussex Family History Group I report on the financial statements of the charity for the year ended 31December 2023, which comprise the statement of Financial Activities, the Balance Sheet and the related notes.**
## **Responsibilities and basis of report**
**The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 ( 'the Act') . The Charity's trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination is needed.**
**It is my responsibility to examine the accounts under section 145 of the Chari ties Act, follow the applicable Directions given by the Charity Commission under section I 45(5)(b) of the Act, and state whether particular matters have come to my attention.**
## **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:**
**( I ) In connection with my examination, no material matters have come to my attention which give me cause to believe that, in any material respect:**
- **the accounting records were not kept i n accordance with section 1 30 of the Charities Act; or**
- **the accounts did not accord with the accounting records ; or**
- **the accounts did not comply with the applicable requirements concerning the form and content of the accounts set out i n the Charities (Accounts and Report) Regulation 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of independent examination.**
**(2) 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 .**
**Chaweevan Williams FCCA Verdant Accountants Limited Cha1tered Certified Accountants 20-22 Wen lock Road, London N 1 7GU**
**Date: 19 April 2024**
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## **Sussex Family History Group**
## Statement of Financial Activities
For the year ended 31 December 2023
|**Income**
**Notes**
Donations and legacies
**2**
Charitable activities
**3**
Investments
**4**
Other income
**Expenditure**
Charitable activities
**5**
**_Total expenditure_**
Gain /(loss) on Investment assets
Gross Transfers between funds
**_Net movements in funds_**
**Total funds brought forward at**
**1 January 2023**
**Total funds carried forward at**
**31 December 2023**
**_Total income_**
**Net income/(expenditure)**|**2023**
**Unrestricted**
**Funds**
**£**
**46,046**
**7,867**
**3,149**
**293**
**57,355**
**65,576**
**65,576**
**(8,221)**
**0**
**0**
**(8,221)**
**252,501**
**244,280**|2022
Unrestricted
Funds
£|
|---|---|---|
|||50,081
8,649
1,124
74|
|||59,928|
|||54,791|
|||54,791|
|||5,137
0
0|
|||5,137|
|||247,364|
|||252,501|
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
As at 31 March 2023
|**Fixed assets**
**Notes**
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**|**2023**
**£**
**£**
0
0
**1,485**
**13,542**
**258,874**
**273,901**
**(29,621)**
**244,280**
**244,280**
**244,280**
**244,280**|2022|2022|
|---|---|---|---|
||**£**
**1,485**
**13,542**
**258,874**
**273,901**
**(29,621)**|£
1,485
8,366
259,512
269,363
(19,764)|£|
||||2,902|
||||2,902
249,599|
||||252,501|
||||252,501|
||||252,501|
These accounts were approved by the Board and authorised for issue on 12th April 2024 and signed on its behalf by:
Mic hael Henry (Hon. Chairman)
Ter ence Mitchell (Treasurer)
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## **Sussex Family History Group**
## Notes to the Financial Statements
For the year ended 31 December 2023
## **1 Accounting policies**
## **a Accounting convention**
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.
## **b Going concern**
The Trustees consider that the charity will be able to settle outstanding invoices, bills and commitments as they fall due.
## **c 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.
## **d 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 (continued)
For the year ended 31 December 2023
## **1 Accounting policies (continued)**
## **e 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.
## **f 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.
## **g 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.
## **h Taxation**
The charity is eligible for exemption from taxation in respect of its income and gains.
## **I Library and The Keep**
Expenditure is charged as an expense in the Statement of Financial Activities in the year of purchase.
## **j 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.
## **k 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 (continued)
For the year ended 31 December 2023
|**2 Donations and legacies**
Donations and legacies
Gift Aid reclaimed tax
Subscriptions
**3 Charitable activities**
Publication sales
Conferences and trips
**4 Investments**
Interest on cash deposits|**2023**
**Unrestricted**
**Funds £**
**35**
**2,079**
**43,932**
**46,046**
**2023**
**Unrestricted**
**Funds £**
**3,771**
**4,096**
**7,867**
**2023**
**Unrestricted**
**Funds £**
**3,149**
**3,149**|2022
Unrestricted
Funds £|
|---|---|---|
|||148
1,549
48,384|
|||50,081|
||||
|||2022
Unrestricted
Funds £|
|||5,234
3,415|
|||8,649|
||||
|||2022
Unrestricted
Funds £|
|||1,124|
|||1,124|
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## **Sussex Family History Group**
## Notes to the Financial Statements (continued)
For the year ended 31 December 2023
|**5 Analysis of expenditure on charitable activities**
Grants payable
Donations to societies
Meeting Centres
Insurance
The Keep
The Keep broadband and internet services
Group Computers/Internet
Magazine
Publication Costs
FHF Costs and Society Subs
Publicity
Conferences and Trips
Merchandise
Bank Charges
Depreciation of leasehold property
Depreciation of equipment
Printing, stationery, postage and mileage
Support costs
Innershed
**6 Grants to institutions**
**Name of Institution**
Royal mail (Historian)
Small grants to various individuals value less than £100 each|**2023**
**Unrestricted**
**Funds £**
**1,621**
**0**
**4,467**
**710**
**8,222**
**2,091**
**4,859**
**14,413**
**507**
**2,042**
**132**
**8,574**
**0**
**1,253**
**2,348**
**554**
**1,270**
**4,720**
**7,793**
**65,576**|2022
Unrestricted
Funds £|
|---|---|---|
|||4,500
64
3,766
647
4,699
2,224
3,254
13,414
829
980
276
7,674
0
1,051
3,130
1,449
1,294
5,540
0|
|||54,791|
|||**£**|
|||1,406
215|
|||1,621|
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## **Sussex Family History Group**
## Notes to the Financial Statements (continued)
For the year ended 31 December 2023
|**7 Support costs**
**Governance**
Legal and professional costs|**2023**
**Unrestricted**
**Funds £**
**4,720**
**4,720**|2022
Unrestricted
Funds £|
|---|---|---|
|||5,540|
|||5,540|
Yr 2023 £4,600 consistes of £1,000 an accrual for 2023 independent examiner and £2400 were paid relating to interim & £1200 final for 2022 independent examination and £120 for report print/post.These have been included as part of the governance costs.
Yr 2022 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 accountancy services. These have been included as part of the governance costs.
## **8 Employees, trustees’ remuneration and expenses**
The Charity had no employees during the year.
No remuneration was paid to the trustees during the year ended 31 December 2023. (2022 - £nil)
No trustees received reimbursed expenses during the year ended 31 December 2023. (2022 - £nil)
|**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|**Leasehold**
**property**
**£**
31,300
0
31,300
28,952
2,348
31,300
**0**
**2,348**|**Equipment**
**£**
25,695
0
25,695
25,141
554
25,695
**0**
**554**|**Total**
**£**|
|---|---|---|---|
||||**56,995**
**0**|
||||**56,995**|
||||**54,093**
**2,902**|
||||**56,995**|
||||**0**|
||||**2,902**|
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|**Sussex Family History Group**
Notes to the Financial Statements (continued)
For theyear ended 31 December 2023|||
|---|---|---|
|**10 Debtors**
Other debtors
Prepayments
**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 January
Amount released to income
Amount deferred in the year
As at 31 December|**2023**
**£**
**11,529**
**2,013**
**13,542**
**2023**
**£**
**29,621**
**29,621**
**2023**
**£**
6598
**(6,598)**
**10,375**
**10,375**||
|||2022
£|
|||7,678
688|
|||8,366|
||||
|||2022
£|
|||19,764|
|||19,764|
||||
|||2022
£|
|||10,572
(10,572)
6598|
|||6,598|
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 (2022 - £nil).
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