**REGISTERED CHARITY NUMBER: 284744** –– **REPORT OF THE TRUSTEES AND** **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024** **FOR** **HAMPSHIRE GENEALOGICAL SOCIETY** **HAMPSHIRE GENEALOGICAL SOCIETY** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024** ||**Page**| |---|---| |**Report of the Trustees**|1 to 5| |**Independent Examiner's Report**|6| |**Statement of Financial Activities**|7| |**Balance Sheet**|8| |**Notes to the Financial Statements**|9 to 15| R&QORT OF THE TrUSTEES FOR THE YEAR ENOED 31 DECEMBER 2024 The Tfustees k¥e*eni thek report ￿ th• fmartol stalwwits of dwity for ts year ended 31 Decefts 2024 The Twslees hove a(kWJ tr)e provw'ons ol A£￿ntIng aThJ ReportiThJ by Charrties.. ststeTr￿t ￿ RecOffYw￿ed Pr&tTr appl￿ble to ctsrts$ prepanng thwr accounts in ￿r￿1￿#h the Rep)rbng StsThlard aPp￿th in the UK ald of IrelaThJ IFRS 102} lelleclNe 1 Januwy 2019}. OBJECTIVES AMD ACTIVI The obiethes of Ihe Hamp¥hire Gw*ical &¢iety {HGSI. 85 Set ¢>Jt in t￿ ConstrtulKJn, are to •avance thè edu&*iOn of the Wb1￿ in Ihe ol gene*8ylfwNly h¢W. wth parts￿11•r relwerxe k) Hampthir•. In lunhernnce ol Ihis Ihe **ty". 1. pron￿ Ihe sw dlarr* li￿ wovwjes WMJ *a￿atr)n ••rit•s lo fKS1itat• thls St￿lY 2. Holds *ctum, on wbl•cl8 rel*r4J to th• offamily h16m, aTrJ tn Harrpshire in partiuJlar 3. Collrth. publffjhes r))thinat8s and mako8 XC8SStJe, n If* irrt¥e8tdyeahJgy. dowmtyts or records r•knv•nt b larnity county of Harrpshye Th• rnaln ¥llvlll•• and aehl•v•m•nts durlng th• y••r w•rw. la) MaIn￿ning Grcwp M••ting8 and Gvrtrn•w Moetry thrOUgh￿rt Ihe yew v%r¥J • mix of ZcKMn n￿&1￿￿. {b} SIAffing 4 H•lp DMk al HaryAhTh Arthfv•• {HAI. t£+ prtr4th awstarth lo re6earchw¥J family hi5W: Icl Mant￿nIng ts suelxssful P*inwshp wth HA nwn•gen*nt trmLW tthM)nthty to MOTh1￿ the Pithfsh*: Idl e￿h1 (knup meetmgs. US￿1￿ In Ic￿￿$ thrcxKJhout H*Th￿h1r•. Th• NaDon81 and InlwnatKrfW Grr￿p1 conb"nu• to nx•t reg￿ty v0 zc￿n. (el l¥ov*liig la￿ty hiBtOry $LWrt to memL*s al publK Ki se¥￿[ looa Ilxari88: lfj Li8isKig with kKal histy gr￿p* and other on of inlereg( 191 Publ'shing a quartety PUrn81 The Hany5hir• F￿￿ty HBt+ylan Ihl Running a successful websrte for th• al h s.tami￿￿￿￿: li) Hokling Ihe SW'S fvnnuol Gener81 Zoom in JLWK*. (J") HL*Ying 8 8￿C*s$fi￿ twtsday evant to m¥k Ihe Sct*ty'$ Cxjlden JuL*loe al V##oria Hats. Hwoey Kfjnthey ￿ July whKh wag open to fx)th •KI nctrm￿È￿. (k) Akn. in of OLW 50m year. wies of (Ydine ttrtor (tl Markkng the cthirnJi79 ofa hondfil ot I￿nding (ml Attending famity htstDry show¥ that have attTxted athg with athjiliona menue to the &Ki8ty throwdh rrnnthf5hip 8nd Jales. Addiiwalty. tr￿Se events (nl p#￿1pa￿ng in vyiual famity hisw shDw5 to wcrnle IhB S(￿￿. (91 Partripabng in meebws and semmars wth the Himory F•dwaikn: (Pl C trrtiru￿ SttlKrn. publ*h*y, wlrong and pothry *>Jr qu*tetyJtyJn* l••t was in 2012. m￿nIa￿ the orsoing rrn ol the ￿nty'S ￿l$ll0. Th• drflerenl aSp￿ts of the srte ¥nll bts ass6ssed by the aFor4xiale pJties to Idenlfy 1ft¥Jrtr4eft￿S ts) ￿¥Z55e5, tiJrKknalrty and the user eyperknL*. Revithv our prodlxl wige to ensuie we rnmwtfve. sham ciThid•r ts rx)s61blity ol offeriNJs to Ir￿1￿ se(yJK￿hand t(K>k5 and prDJ Expknr• h¢xv to Mc¥￿se Sow's data••ts. •p•&fThlty Ihg mr￿1r￿lI1 {lJll8) whth a colknlw)n unique tt> the Sc¢*. Deveh)p • h￿th0k frjr arnl kYosp•clkn Tnffjlw8. datm, tr* dlsirt)utth kn all TnA1￿. STRUCTUR4 GOVEFINANCE AND MANAGEIENT The Hampshire Geneal￿3￿1 SLW o JW4yned by rts ConsbtLrtw. wlKh was adcw on 17 4¥il 1982 and was amérKled on 8 1992. 28 Klarr* 19P8. 23 2(MXI. 9 2010, 26 Seplember 2010. 12 C>aLts 2014. 16 June 201B. 10 OciDbor 2020 ￿ 12 J￿e 2021 Eleclion ofTruslees (13 in alD t&*es p*è at th8 AGM Of￿ S￿$ty. N8rM• are proFosed and bal￿e the Pk) cAh•f Is enbt1￿ to arpoint Tfusree li there on the ExepJlNe C(xnnNitee. tw can be fdknj by co¥￿n. c￿[￿¥d Page 3 HAPAPSHIRE GENEALOGICAL SOCIETY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 F*rat'on IFHFI The FHF pro¥ides training confefenees. wntt8n matènal and *txss lo shaied ¢1pwn￿ whicth asssts and W to tra•) Tfttstees. Th• •¢¢ounkn prrw4le trainiNJ semiws to th8 Trnasurer, S8cr8tary and Ch•rrr¢n. Tru•tws attwd an Comnwttoo rneetkng 81x tk•x8 w year118. vrfery t￿ rnnthsl ai 31￿y, finan￿, d￿rnent orKI FwfofftVaU are rtym¥•d. V*llhin the Sodoty there are ehjht kKal w•ad •tr066 wunty whkh usually ml monlhty to provh* infcTht*x. ed￿alm)n and assL%la￿ to men*er5 An Inlemab"cNI Group and a NaiM)nal Group meel zo￿￿ alternatety e&h month. HGS bnlunteer5 also r4¢Jlarty staff Help Sessths at kral bo in-pwson In Seoertm. trfA) Z￿￿n on d*s Th)t cknj wrth grtyjp nwetrg91•.9. Jenuwy and May). In addrtbn. ther• wil bo moetings d lh• with the aim thal dec￿$ from Exocut Cotvnbttee m8ehng$ ¥KI [¢*-P￿Id•s. prr4r888 reports are lombalty fed bxk the FL)rum Tho Twt•85 have a duty to wlentify arml rrths lo whith Ihe exFosed lo Thre ppropnate controb a￿ In Fd&e kn txov*J• Te¥x￿4)le awJrarKo agajnd fra￿J, error and non- comF4•nce. ov¢fseen try gjrrenl VKTrChalr. Ch•n9M to th• Socl•ty Ann448rn Sh•arer 811))d dNn from rcAts Bs Tr8asuTor has rem>ned on the Corr*nrtb8 •8 • Trustee. The Treasurnrfs role w tomF￿ty c4Mr•d by Tn*tw. ph￿ Brown. A ¥olunt•w h)okkeeper (• Sts¥e Cul IProj•rts M•n•Berl ww ctropknj M • Tnth Manager and StrKk Control*r robg has i￿n taken ow tyjf Fortes Joh REFERENCE ANO ADIIINISTRATIVE tEfAILS R•gislv•d Charfty numb•r 284744 PrIncI￿1 addregs Hampshirè S Hampshlre Record Office Sussex Strgot VNlnthester Hampshiro S023 8TH Page 4 REPORT OF ThE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 Trnstees John B(T•rnan (resigned 18 June 20241 Margaret B(ywman (ras¥J￿¢ 18 ju￿ 2ty24) Phll BrNn Terry G*Tr)ur Kay Lovell Jane Painter Fbn8 Rang•r Twy Slncjair Sue Stsnn¥d Koith TLtmer Angela WrrteridBe Paul UndeThKK)d Morris Cr￿ker Chart•r•d Ac¢wnknts N￿￿ strool Havanl H￿r￿All* P09 1QU B•nkw¥ HSBC rk 71 West Street Fareham HamNhir• POI6 OAN S¥rtander UK pk Brkjle Ro*1 *)Ilo MerseysKI• L30 4GB Unrted Tfust Bonk 1 RopThkw St London EC2Y 9AW l(?1s.and on its behalf by: roved tyorderofth•bo*dOfTnth￿rffl.. .. ..... ..... ... .... .. .. Page 5 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF** ## **HAMPSHIRE GENEALOGICAL SOCIETY** ## **Independent examiner's report to the trustees of Hampshire Genealogical Society** I report to the charity trustees on my examination of the accounts of Hampshire Genealogical Society (the Trust) for the year ended 31 December 2024. ## **Responsibilities and basis of report** As the charity trustees of the Trust 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 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(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 Trust 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. Paul Underwood Morris Crocker Chartered Accountants Station House North Street Havant Hampshire PO9 1QU Date: ............................................. Page 6 ## **HAMPSHIRE GENEALOGICAL SOCIETY** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024** |2024
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
26,839
Other trading activities
3
9,323
Investment income
4
3,087
**Total**
39,249
**EXPENDITURE ON**
Raising funds
3,254
**Charitable activities**
5
Genealogical activities
44,484
**Total**
47,738
**NET INCOME/(EXPENDITURE)**
(8,489)
**RECONCILIATION OF FUNDS**
Total funds brought forward
113,551
**TOTAL FUNDS CARRIED FORWARD**
105,062|2023
Total
funds
£
27,571
13,754
1,448
42,773
5,122
42,829
47,951
(5,178)
118,729
113,551| |---|---| The notes form part of these financial statements Page 7 ## **HAMPSHIRE GENEALOGICAL SOCIETY** ## **BALANCE SHEET 31 DECEMBER 2024** |2024
Total
funds
Notes
£
**FIXED ASSETS**
Tangible assets
12
568
**CURRENT ASSETS**
Stocks
13
4,636
Debtors
14
6,284
Cash at bank and in hand
99,456
110,376
**CREDITORS**
Amounts falling due within one year
15
(5,882)
**NET CURRENT ASSETS**
104,494
**TOTAL ASSETS LESS CURRENT LIABILITIES**
105,062
**NET ASSETS**
105,062
**FUNDS**
16
Unrestricted funds
105,062
**TOTAL FUNDS**
105,062
The
financial
statements
were
approved
by
the
Board
of
Trustees
and
authorised
for
............................................. and were signed on its behalf by:|2023
Total
funds
£
1,137
4,987
3,922
107,366
116,275
(3,861)
112,414
113,551
113,551
113,551
113,551
issue
on| |---|---| ............................................. Tony Sinclair - Trustee The notes form part of these financial statements Page 8 ## **HAMPSHIRE GENEALOGICAL SOCIETY** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', 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 the historical cost convention. The trustees consider that there are no material uncertainties about the charity's 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 funds, 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, it is probable that a transfer of economic benefits 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 to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Computer Equipment -25% 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 making due allowance for obsolete and slow moving items. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular 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 financial statements. Page 9 continued... ## **HAMPSHIRE GENEALOGICAL SOCIETY** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024** ## **1. ACCOUNTING POLICIES - continued** ## **Financial instruments** The charity only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties and investments in non-puttable ordinary shares. ## **Trade and other debtors** Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. ## **Cash and cash equivalents** Cash and cash equivalents comprise cash at bank and on hand, deposits with banks and other short-term highly liquid investments and bank overdrafts. In the balance sheet, bank overdrafts are shown within 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 subsequently at amortised cost using the effective interest method. ## **2. DONATIONS AND LEGACIES** |Donations
Subscriptions - membership
Subscriptions - data
**OTHER TRADING ACTIVITIES**
Publication/CDs/fiche
Research services
Royalties|2024
£
840
25,999
-
26,839
2024
£
3,380
-
5,943
9,323|2023
£
741
26,293
537| |---|---|---| |||27,571| |||2023
£
5,136
102
8,516| |||13,754| ## **3. OTHER TRADING ACTIVITIES** Page 10 continued... ## **HAMPSHIRE GENEALOGICAL SOCIETY** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024** ## **4. INVESTMENT INCOME** |**4.**|**INVESTMENT INCOME**|||||| |---|---|---|---|---|---|---| ||||||2024|2023| ||||||£|£| ||Deposit account interest||||3,087|1,448| ||All investment income is derived from assets held in||the United|Kingdom.||| |**5.**|**CHARITABLE ACTIVITIES COSTS**|||||| |||||Direct|Support|| |||||Costs (see|costs (see|| |||||note 6)|note 7)|Totals| |||||£|£|£| ||Genealogical activities|||18,809|25,675|44,484| |**6.**|**DIRECT COSTS OF CHARITABLE ACTIVITIES**|||||| ||||||2024|2023| ||||||£|£| ||Journal||||13,089|12,327| ||Group expenses||||5,720|6,873| ||||||18,809|19,200| |**7.**|**SUPPORT COSTS**|||||| ||||||Governance|| |||Management||Finance|costs|Totals| ||||£|£|£|£| ||Genealogical activities||16,340|894|8,441|25,675| ||Support costs, included in the above, are as follows:|||||| ||**Management**|||||| ||||||2024|2023| ||||||Genealogical|Total| ||||||activities|activities| ||||||£|£| ||Administration costs||||644|1,328| ||Office costs||||12,579|15,047| ||Insurance||||450|360| ||Website costs||||2,098|1,794| ||Depreciation of tangible assets||||569|569| ||||||16,340|19,098| Page 11 continued... ## **HAMPSHIRE GENEALOGICAL SOCIETY** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024** ## **7. SUPPORT COSTS - continued Finance** |**7.**|**SUPPORT COSTS - continued**
**Finance**||| |---|---|---|---| |||2024|2023| |||Genealogical|Total| |||activities|activities| |||£|£| ||Bank charges|168|181| ||Card payment charges|726|646| |||894|827| ||**Governance costs**||| |||2024|2023| |||Genealogical|Total| |||activities|activities| |||£|£| ||Independent examiners fee|1,434|1,186| ||Trustees and committees|332|1,612| ||Affiliations and conferences|6,418|809| ||Trustee travel|257|97| |||8,441|3,704| |**8.**|**OTHER**||| |||2024|2023| |||£|£| ||Support costs|25,675|23,629| ## **9. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023. ## **Trustees' expenses** During the year three of the trustees' (2023: one) were reimbursed expenses amounting to £257 (2023: £97) incurred during the course of their activities as Trustees. ## **10. STAFF COSTS** The charity had no employees during the year (2023: Nil). Page 12 continued... ## **HAMPSHIRE GENEALOGICAL SOCIETY** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024** ## **11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** |||Unrestricted| |---|---|---| |||fund| |||£| ||**INCOME AND ENDOWMENTS FROM**|| ||Donations and legacies|27,571| ||Other trading activities|13,754| ||Investment income|1,448| ||**Total**|42,773| ||**EXPENDITURE ON**|| ||Raising funds|5,122| ||**Charitable activities**|| ||Genealogical activities|42,829| ||**Total**|47,951| ||**NET INCOME/(EXPENDITURE)**|(5,178)| ||**RECONCILIATION OF FUNDS**|| ||Total funds brought forward|118,729| ||**TOTAL FUNDS CARRIED FORWARD**|113,551| |**12.**|**TANGIBLE FIXED ASSETS**|| |||Computer| |||equipment| |||£| ||**COST**|| ||At 1 January 2024 and 31 December 2024|2,895| ||**DEPRECIATION**|| ||At 1 January 2024|1,758| ||Charge for year|569| ||At 31 December 2024|2,327| ||**NET BOOK VALUE**|| ||At 31 December 2024|568| ||At 31 December 2023|1,137| Page 13 continued... ## **HAMPSHIRE GENEALOGICAL SOCIETY** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024** |**13.**
**STOCKS**
Stocks
**14.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Prepayments
**15.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Other creditors
**16.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1.1.24
£
113,551
113,551
Incoming
resources
£
39,249
39,249|2024
2023
£
£
4,636
4,987
2024
2023
£
£
2,671
49
3,613
3,873
6,284
3,922
2024
2023
£
£
4,426
2,681
1,456
1,180
5,882
3,861
Net
movement
At
in funds
31.12.24
£
£
(8,489)
105,062
(8,489)
105,062
Resources
Movement
expended
in funds
£
£
(47,738)
(8,489)
(47,738)
(8,489)| |---|---|---| Page 14 continued... ## **HAMPSHIRE GENEALOGICAL SOCIETY** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024** ## **16. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |At 1.1.23
£
**Unrestricted funds**
General fund
118,729
**TOTAL FUNDS**
118,729
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
42,773
**TOTAL FUNDS**
42,773|Net
movement
At
in funds
31.12.23
£
£
(5,178)
113,551
(5,178)
113,551
Resources
Movement
expended
in funds
£
£
(47,951)
(5,178)
(47,951)
(5,178)| |---|---| ## **17. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 December 2024. Page 15