REGISTERED CHARITY NUMBER: 284744 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 FOR HAMPSHIRE GENEALOGICAL SOCIETY HAMPSHIRE GENEALOGICAL SOCIETY CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Page Report of the Truste85 I to 4 Independent Examlnerfs Report Statemont of Flnanclal Actlvltles Balance Shogt Not88 to tha Flnanclal SLrytoments 8 to 14 HAMPSHIRE GENEALOGICAL SOCIETY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 The trustees present their reFknt with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in Ihe UK and Republic of Ireland IFRS 1021 (effective 1 January 20191 OBJECTIVES AND ACTIVITIES Objectives. activities and achievements 7 The objectives of tre Hampshire Genealogical So¢lety IHGS), as set out in the Constitution. are to adva[￿ the education of the public in the study of genealogylfamily history, wlh particular reference to Hampshire. In furtherance of this the Society-. 1. Promotes the study of family history and provides informats.on and education services to facilitate this study. 2. Hold5 lectures, meetings and discussions on subjects relating lo the study of family history, and in Hampshire in particular. 3. ColleGts, publishes, co￿ordinateS and makes accessible, in the interest of genealogy. documents or records relevant lo family history in the county of Hampshire. Thg maln activltlos and achlevgmgnts during the year were". {al Maintaining Group Meetings and Governance Meetings throughout the year using a mix of in-person and Zoorn meetings,. Ib) Staffing a successful Help Desk at Hampshire Record Oftice {HRO} providing assistance to visitors researching family history. We have now expanded the days we offèr this assistance,. Icl Maintaining the successful Partnership with HRO and Gontinuing to hold monthly meetings to monitor the Partnership.. {dl Providing nine Area Group monthly meetings in locations throughout Hampshire., Romsey Group disbanded in September as a result of the Organiser moving away from the area and no one volunteered to keep it running. The National and Intemational Groups continue to meet regulady via Zoom,. lel Liaising with several local libraries to provide a family history help service,. In Publishing a quarterly journal 'The Hampshire Family Historian'_ Igl Running a successful website for the Society at mvw.hgs-familyhislory.com , (h) Holding a successful Conference Day and AGM at Littleton Memorial Hall in 2023; (il Participating in 'virtuaf and in-person Family History fairs that have generated revenue and new members.. I Participating in meetings with the Family History Federation., {kl Continuing to produ￿ Baptism, Marriage and Burial CDS. also Memorial Inscription CDS, for resale., 111 Publishing our 115th and final edition in the Village Booklet series which are produced either as hard copies or as PDF via email., Iml Increasing our online sales of CDS and also membership via PayPal and Slripe., In) Continuing to sell HGS stock through Parish Chest and Genfair,. {0) Continuing to re￿1ve requests via the website from both members and non-m8mber5 for help research and general enquiries- (pl Making additional datasets such as'Brilons Dying Overseas, available in the Members, Area on Website,. Iql Updating MemuTial Inscriptions throughout the county wth a master index., Ir} Re-naming the Media sub)23} Jane Dlana Elttateth Painter lappdnted 17.6.2023) Ter•r￿ ArtFwJr Gllmour {appOInt￿ 17.6.20231 Independent Examlner Paul UrKl&woL*J Morris Crocker Station House North Street Havanl Hampshire P091QU BankeFS HSBC pk 71 West Streèt Fartham H8mpBhire P0160AN S8ntsndBr UK t Brfdle Road Merseyssde by order of the t03r(J of trJste8s on ................... ........,.,....,. d on its behaw ty. Tony Sindatr- Tn￿￿tr Page 4 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HAMPSHIRE GENEALOGICAL SOCIETY Independent examiners report to the trustees of Hampshlre Genealogical Society I report to the ¢harily trustees on my examination of the accounts of Hampshire Genealogical Society {the Trust) for the year ended 31 De￿rnber 2023. Responsibilltle$ and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in aGcordance with the requirements of the Charities Act 2011 {'the ACYI. I rèport in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5llb) of the Act. Independent gxaminerfs statement I have completed my examination. I confirm that no material matters have come to rny attention in connection with the examination giving me cause to believe that in any material re$￿Cl= accounting records were not kept in respect of the Trust as fftquir&l by Section 130 of the Act.. or the accounts do not accord wlh those records., or the accounts do not comply with the applicable requirements conceming the form and Content of accounts sel tsut in the Charities [A￿oUntS 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 eXamina￿n. I have no concems and have come across no other matters in connection with the examinakn.on lo which attention should be drawn in this report in order to enable a proper understanding ol the accounts to be reached. Paul Underwood MorrÉs Crocker Chartered Accountants stats'on House North Street Havant Hampshire Pog 1QU 22 May 2024 Page 5 HAMPSHIRE GENEALOGICAL SOCIE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 2023 Unrestricted fund 2022 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 27,571 65.457 Other trading aclivibes Investment income 13,754 11,782 109 Totsl 42,773 77,348 EXPENDITURE ON Raising funds 5,122 1,109 Charitablo activitifrs Genealogical actwth'es 42.829 35.780 Total 47,951 36.889 NET INCOMEIIEXPENDITURE) {5,1781 40,459 RECONCILIATION OF FUNDS Total funds brought forward 118,729 78,270 TOTAL FUNDS CARRIED FORWARD 113,551 118,729 The notes form part of th8se financial statements Page 6 HAMPSHIRE GENEALOGICAL SOCErY BALANCE SHEET 31 DECEMBER 2023 20YJ Total funds Totsl funds Notes FIXED ASSErs TangTr￿e assets 11 1,137 1,366 CURREKf ASSETS 12 13 4,987 4,095 38,187 77.839 Debtors Cash ai b8nk and In hand 107,366 116,275 120.121 CREDrroRS knKwnts frdulng due within one year 14 (3.861) (2.758} NEf CURRENT ASSETS 112,414 117.363 TOTAL ASSETS LESS CURREpif UABILITIES 113,551 118.729 NeT ASSErs 113.551 11&729 FUNDS Unrestricled fvnds 15 113.551 118,729 TOTAL FUNDS t13￿5￿ 118.729 The flnanLaal s ents were aFvmwed by the Boord of Trustees aulhorfsed for i58ue fyl..£t tl.". -&.OLTr￿d wor8 Signed on its behalf by: Tony &nclalr- Trustee Th8 n¢Aes fomi partofthes8 financial 5tstem8nts Page 7 HAMPSHIRE GENEALOGICAL SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 ACCOUNTlhtG POLICIES Basls of preparing the flnanclal statements The financial slalements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP {FRS 1021 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charifie9 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (effective 1 January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011_ The financial statements have been prepared under Ihe historical cost convention. The trustees consider that there are no material Un￿rtaIntieS about the charivs ability to continue as a going concern_ Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the fijnds. it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, il is piobable that a transfer of economic beneff(s will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related lo the catègory. Where costs cannot be directly attributed to particular headings they have been allocated to activib'es on a basis consistent with the use of r850urcgs. Tanglble flxed assets Depreciation is provided at the following annual rates in ord8r to write off each asset over its estimated Useful Ikfe. Office Equipment Fixtures and fittings Computer Equipment -250h on cost -250A on cost -25•A on cost Individual fixed assets costing £250 or more are capitalised at cost. Stocks Stocks are valued at the lower of cost and net realisable value, after maklng due allowance for obsolete and slow moving items. Taxation The charity is exempt from tsx on its Charitable activities. Fund accounting Unrestricted funds can be used in accordance with the ¢haritable objectives at the discretion of the trustees. Restricted funds can only be used for p8rti¢ular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the flnancial statements. Page 8 continued... HAMPSHIRE GENEALOGICAL SOCIETY NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023 ACCOUNTING POLICIES - conlinued Financlal Instrurnents The charity only enters into basic financial instruments transactions that result in the recognition of fft'nanciaS assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans lo related parbes and investments in non-puttable ordinary shares. Trade and other debtor8 Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value. net of Iransacb'on costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Cash and cash equivalonts Cash and cash equivalents comprise cash at bank and on hand, deposits wth banks and other short-temi highly liquid investments and bank overdrafis. In the balance sheet, bank overdrafts are shown Wkthin borrowings or current liabilities. Trade and other creditors Short term trade creditors are measured at the transaction price. Other financial liabilities. Including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequenuy at amortised cost using the effective interest method. DONATIONS AND LEGACIES 2023 2022 Donations Legacies Subscriptions - membership Subscriptions - data 741 762 35,714 27,600 1,381 26.293 537 27,571 65,457 OTHER TRADING ACTIVITIES 2023 2022 PublicationlCDslfiche Research seNices Royalties 5,136 102 8.516 4,666 249 6,867 13,754 11.782 INVESTMENT INCOME 2023 2022 Deposlt account interest 1,448 109 All investment income is derived from assets held in the United lQngdom. Page 9 continued... HAMPSHIRE GENEALOGICAL SOCIETY NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023 CHARITABLE ACTNITIES COSTS Direct Costs (see note 61 Support ¢osts {see note 7) Totals Genealogical aclivrf(ies 19.200 23,629 42.829 DIRECT COSTS OF CHARITABLE ACTIVITIES 2023 2022 Journal Group expenses 12,327 6,873 11,073 8,143 19,200 17,216 SUPPORT COSTS Governance costs Management Finance Totsls Geneological activities 19,098 827 3,704 23,629 Support costs, included in the above, ar8 as follow5.. Management 2023 Genealogical activities 2022 Total acttvities Adrninislralion wsls Office costs Insurance Website costs Depreciation of tangible assets 1,328 15,047 360 1,794 569 1.080 10.731 360 1,521 451 19,098 14,143 Financ• 2023 Genealogical a¢tivities 2022 Tota1 activities Bank charges Card payment charges 181 646 221 649 827 870 Page 10 continued... HAMPSHIRE GENEALOGICAL SOCIETY NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023 SUPPORT COSTS - continued Governance ¢08ts 2023 Genealogical activities 2022 Toial activities Independent examiners fee Trustees and committees Affiliations and conferences Trustee travel 1.186 1,612 809 97 1.144 1,584 795 28 3,704 3,551 TRUSTEES. REMUNERATION AND BENEFThS There were no trustees. remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022. Trustees. expenses During the year eleven of the trustees, {2022-. 11 were rtimbursed expenses incurred in connection with the nomial operating activities (postage, MI￿age, elel of the charity, which amounted to £10,675 {2022. £28) STAFF COSTS The charity had no employees during the year (2022.. Nil)- 10. COP•lPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacie5 65,457 Other trading activities Inveslment income 11.782 109 Totsl 77,346 EXPENDITURE ON Raising funds 1,109 Charltsble aetlvltles Genealogical activities 3S,780 Totsl 36,889 NET INCOME 40,459 RECONCILIATION OF FUNDS Total funds brought forward 78.270 TOTAL FUNDS CARRIED FORWARD 118,729 Page11 continued... HAMPSHIRE GENEALOGICAL SOCIETY NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 31 DECEMBER 2023 11. TANGIBLE FIXED ASSETS Computer equipment COST Al l January 2023 Addilions 2,556 339 At 31 December 2023 2,895 DEPRECIATION At 1 January 2023 Charge for year 1,1 Ai 31 D8C8mber 2023 1,758 NET BOOK VALUE At 31 December 2023 1,137 At 31 DecembeT 2022 12. STOCKS 2023 2022 Stocks 4,987 4,095 13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Trade debtors Other debtOf5 Prepayments 49 49 35,714 2,424 3,873 3.922 38,187 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2D22 Trade creditors Other creditors 2,681 1,180 1,554 1,204 3,861 2,758 Page 12 continued... HAMPSHIRE GENEALOGICAL SOCIETY NOTES TO THE FINANCIAL STATEMENTS - ¢ontlnued FOR THE YEAR ENDED 31 DECEMBER 2023 15. PIiOVEMENT IN FUNDS Net movement in ￿ndS Al 31.12.23 At1.1.23 Unrestrl¢ted funds General fund 118,729 15,1781 113,551 TOTAL FUNDS 118,729 15.1781 113,551 Nel movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fvnd 42,773 {47,951 } 15.178) TOTAL FUNDS 42,773 147,951) (5,1781 Comparatives for movem¢nt In funds Net movement in funds At 31.12.22 At1.1.22 Unrostrlcted funds General fund 78,270 40.459 118.729 TOTAL FUNDS 78,270 40,459 118,729 Comparative net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in fvnds Unrestricted funds General fund 77,348 (36,889) 40,459 TOTAL FUNDS 77,348 {36.8891 40,459 Page 13 continued... HAMPSHIRE GENEALOGICAL SOCIETY NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2023 16. RELATED PARTY DISCLOSURES During the year trustees, were reimbursed expenses tolalling £10,675 {2022-. £281. There were no other related paty transactions for the year ended 31 December 2023. Page 14