| for the | year ended 30June | 2022 | ||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| funds | funds | funds | funds | |||
| 2022 | 2022 | 2022 | 2021 | |||
| Notes | ||||||
| Income and | endowments | |||||
| from: | ||||||
| Donations | aud legacies | 7,471 | 7,471 | 18,161 | ||
| Charitable | activities | 58,172 | 58,172 | 60,289 | ||
| Investtnents | 3 | 3 | 4 | |||
| Total | 65,646 | 65,646 | 78,454 | |||
| Expenditure | on: | |||||
| Charitable | activities | 71,008 | 1,956 | 72,964 | 66,408 | |
| Total | 71,008 | 1,956 | 72,964 | 66,408 | ||
| Net (losses)/gains on investments |
(6,303) | - | (6,303) | 11,179 | ||
| Net (expenditure)/income | (11,665) | (1,956) | (13,621) | 23,225 | ||
| Net (expenditure)/income before other gains/(losses) |
(11,665) | (1,956) | (13,621) | 23,225 | ||
| Other gains | and losses: | |||||
| Net movement in funds |
(11,665) | (1,956) | (13,621) | 23,225 | ||
| Reconciliation offunds: |
||||||
| Total funds brought forward |
149,643 | 33,905 | 183,548 | 160,323 | ||
| Total funds forward |
carried | 137,978 | 31,949 | 169,927 | 183,548 |
| at | 30June 2022 | |||||
|---|---|---|---|---|---|---|
| Notes | 2022 | 2021 | ||||
| Fixed assets | ||||||
| Tangible assets | 10 | 16,994 | 16,994 | |||
| 16,994 | 16,994 | |||||
| Current assets |
||||||
| Stocks | 11 | 1,676 | 1,676 | |||
| Investments | 12 | 107,940 | 114443 | |||
| Cash at bank and | in hand | 44,972 | 52,501 | |||
| 154,588 | 168,420 | |||||
| Creditors: Amount | falling due within one year | 13 | (1,655) | (1,866) | ||
| Net current assets | 152,933 | 166,554 | ||||
| Total assets less current liabilities | 169,927 | 183,548 | ||||
| Net assets excluding | pension asset or | liability | 169,927 | 183,548 | ||
| Total net assets | 169,927 | 183,548 | ||||
| The funds ofthe charity | ||||||
| Restricted funds | 14 | |||||
| Restricted income | funds | 31,949 | 33,905 | |||
| 31,949 | 33,905 | |||||
| Unrestricted funds |
14 | |||||
| General funds | 125,981 | 131,343 | ||||
| Designated funds |
4,581 | 4,581 | ||||
| 130,562 | 135,924 | |||||
| Reserves | 14 | |||||
| Revaluation reserve |
7,416 | 13,719 | ||||
| 7,416 | 13,719 | |||||
| Total funds | 169,927 | 183,548 | ||||
| Approved by the board on 05November |
2022 | |||||
| And signed on its behalf by: |
| Cornwall Family History Society NOTES TO THE ACCOUNTS |
||||||
|---|---|---|---|---|---|---|
| Income | ||||||
| Recognition | of | Income is included in the Statement ofFinancial Activities (SoFA) when | ||||
| income | the charity becomes entitled to, and virtually certain to receive, the income |
|||||
| and the amount ofthe income can be measured with sufficient reliability. |
||||||
| Income with | related | Where income has related expenditure the income and related expenditure |
is | |||
| expenditure | reported gross in the SoFA. |
|||||
| Donations and |
Voluntary income received by way ofgrants, donations and gifis is included |
|||||
| legacies | in the the SoFA when receivable and only when the Charity has |
|||||
| unconditional entitlement to the income. |
||||||
| Tax reclaims | on | Income &om tax reclaims is included in the SoFA at the same time as |
the | |||
| donations and |
gifts | giA/donation to which it relates. |
||||
| Donated services | These are only included in income (with an equivalent amount in |
|||||
| and facilities | expenditure) where the benefit to the Charity is reasonably quantifiable, |
|||||
| measurable and material. |
||||||
| Volunteer help | The value ofany volunteer help received is not included in the accounts. |
|||||
| Investment income |
This is included in the accounts when receivable. | |||||
| Gains/(losses) | on | This includes any gain or loss resulting &om revaluing investments |
to | |||
| revaluation of |
fixed | market value at the end ofthe year. | ||||
| assets | ||||||
| Gains/(losses) | on | This includes any gain or loss on the sale ofinvestments. |
||||
| investment assets |
||||||
| Expenditure | ||||||
| Recognition | of | Expenditure is recognised on an accruals basis. Expenditure includes |
any | |||
| expenditure | VAT which cannot be fully recovered, and is reported as part ofthe |
|||||
| expenditure to which it relates. |
||||||
| Expenditure | on | These comprise the costs associated with attracting voluntary income, |
||||
| raising funds | fundraising trading costs and investment management costs. |
|||||
| Expenditure | on | These comprise the costs incurred by the Charity in the delivery ofits | ||||
| charitable activities |
activities and services in the furtherance ofits objects, including the |
making | ||||
| ofgrants and governance costs. |
||||||
| Grants payable | All grant expenditure is accounted for on an actual paid basis plus an |
|||||
| accrual for grants that have been approved by the trustees at the end | ofthe | |||||
| year but not yet paid. | ||||||
| Governance | costs | These include those costs associated with meeting the constitutional | and | |||
| statutory requirements ofthe Charity, including any audit/independent |
||||||
| examination fees, costs linked to the strategic management ofthe Charity, |
||||||
| together with a share ofother administration costs. |
||||||
| Other expenditure | These are support costs not allocated to aparticular activity. |
| 3 Statemen |
t ofFinancial | Activities - prior | year | |||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||||
| funds | funds | funds | ||||
| 2021 | 2021 | 2021 | ||||
| Income and | endowments | |||||
| from: | ||||||
| Donations | and legacies | 18,161 | 18,161 | |||
| Charitable | activities | 60,289 | 60,289 | |||
| Investments | 4 | 4 | ||||
| Total | 78,454 | 78,454 | ||||
| Expenditure | on: | |||||
| Charitable | activities | 66,408 | 66,408 | |||
| Total | 66,408 | 66,408 | ||||
| Net gains on | investments | 11,179 | 11,179 | |||
| Net income | 23/25 | 23,225 | ||||
| Net income gains/blesses) |
before other | 23425 | 23,225 | |||
| Other gains | and losses: | |||||
| Net movement in funds |
23,225 | 23,225 | ||||
| Reconciliation offunds: |
||||||
| Total funds bmught | ||||||
| forward | 126,418 | 33,905 | ||||
| Total funds forward |
carried | 149,643 | 33,905 | 183,548 | ||
| Income from donations | and | |||||
| 4 legacies |
||||||
| Unrestricted | Total | Total | ||||
| 2022 | 2021 | |||||
| Appeals | and donations | 1,111 | 1,111 | 563 | ||
| Legacies | 2,000 | 2,000 | ||||
| Cornwall COvid19 |
Council grant |
17,598 | ||||
| Crift aid | 4,360 | 4,360 | ||||
| 7,471 | 7,471 | 18,161 |
| 5 | NOTES Income from charitable activities |
TO THE ACCOUNTS | ||
|---|---|---|---|---|
| Unrestricted | Total | Total | ||
| 2022 | 2021 | |||
| K | ||||
| Subscriptions | ||||
| United Kingdom | 28,424 | 28,424 | 31,891 | |
| Outside Europe | 14,350 | 14,350 | 14,725 | |
| Genealogy | ||||
| Receipts f'rom meetings | 17 | 17 | ||
| Receipts from searches | 2,201 | 2/01 | 2,277 | |
| Sales ofpublications | 1,710 | 1,710 | 567 | |
| Sale ofdirectory, census and other items |
11,470 | 11,470 | 10,829 | |
| 58,172 | 58,172 | 60389 | ||
| 6 | Income from investments | |||
| Unrestricted | Total | Total | ||
| 2022 | 2021 | |||
| f. | ||||
| Bank interest received | 3 | 4 | ||
| 3 | 4 |
| 7 | activities | |||||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||||
| 2022 | 2021 | |||||||
| f. | ||||||||
| Direct expenditure | on | |||||||
| charitable activi ties |
||||||||
| Subscriptions Research |
& | 1,180 | 1,180 | 1,181 | ||||
| Journal production | costs | 12445 | 12,245 | 11,181 | ||||
| Travelling | 153 | 153 | ||||||
| Support Costs | ||||||||
| Wages | 23,128 | 23,128 | 22,805 | |||||
| Pensions | 668 | 668 | 776 | |||||
| Rent &rates | 21,667 | 21,667 | 18,144 | |||||
| Insurance | 96 | 96 | 96 | |||||
| Repairs &renewals | 1,956 | 1,956 | ||||||
| Telephone and |
fax | 1,232 | 1,232 | 1,118 | ||||
| ITexpenses | 5,122 | 5,122 | 6,528 | |||||
| Printing, postage and stationary |
1,874 | 1,874 | 1,303 | |||||
| Subscriptions | 173 | 173 | 72 | |||||
| sundry expenses | 1,483 | 1,483 | 561 | |||||
| Cleaning | 4 | 4 | ||||||
| Marketing and |
50 | 50 | ||||||
| promotion | ||||||||
| Bank charges | 1,231 | 1331 | 1,778 | |||||
| Governance costs |
||||||||
| Cost oftrustee | meetings | 102 | 102 | |||||
| Accountancy fees |
270 | |||||||
| Independent | ||||||||
| examination ofthe | 600 | 600 | 595 | |||||
| charity's accounts |
||||||||
| 71,008 | 1,956 | 72,964 | 66,408 | |||||
| Trustee remuneration | and | |||||||
| 8 | expenses |
| Cornwall | Family History | ||||||
|---|---|---|---|---|---|---|---|
| Society | |||||||
| NOTES TO | THE ACCOUNTS | ||||||
| 9 | Staff costs | ||||||
| Salaries and wages | 23,128 | 22,805 | |||||
| Pension costs | 668 | 776 | |||||
| 23,796 | 23,581 | ||||||
| No employee received | emoluments | in excess off60,000. | |||||
| The average monthly | number | offull time equivalent | |||||
| employees during the |
year was as | follows: | |||||
| 2022 | 2021 | ||||||
| Number | Number | ||||||
| Charitable activities |
2 | 2 | |||||
| 10 | Tangible tljxed assets |
||||||
| Heritage assets |
Plant and machinery |
Total | |||||
| Cost or revaluation | |||||||
| At 1 July 2021 | 14,194 | 36,029 | 50,223 | ||||
| At 30June 2022 | 14,194 | 36,029 | 50423 | ||||
| Depreciation and |
|||||||
| impairment | |||||||
| At 1 July 2021 | 33,229 | 33/29 | |||||
| At 30June 2022 | 33,229 | 33329 | |||||
| Net book values | |||||||
| At 30June 2022 | 14,194 | 2,800 | 16,994 | ||||
| At 30June 2021 | 14,194 | 2,800 | 16,994 | ||||
| Stocks | |||||||
| 11 | |||||||
| 2022 | 2021 | ||||||
| Finished goods | 1,676 | 1,676 | |||||
| 1,676 | 1,676 | ||||||
| 12 | Current asset investments | ||||||
| 2022 | 2021 | ||||||
| Listed investments | 107,940 | 114/43 | |||||
| 107,940 | 114,243 |
| amounts fa |
ll | ing due within one year | |||||
|---|---|---|---|---|---|---|---|
| 2022 | 2021 | ||||||
| Other creditors | 1,060 | 1,270 | |||||
| Accruals and deferred income | 595 | 596 | |||||
| 1,655 | 1,866 | ||||||
| 14 | Movement | in funds | |||||
| Incoming | |||||||
| At 1July 2021 |
resources (including other gains/losses) |
Resources expended |
At 30 June 2022 |
||||
| Restricted | funds: | ||||||
| Restricted | income | ||||||
| funds: | |||||||
| 33,905 | (1,956) | 31,949 | |||||
| Total | 33,905 | (1,956) | 31,949 | ||||
| Unrestricted | funds: | ||||||
| General funds | 131,343 | 65,646 | (71,008) | 125,981 | |||
| Designated | funds: | ||||||
| Document | purchase | ||||||
| fund | 4,581 | 4,581 | |||||
| Total | 4,581 | 4,581 | |||||
| Revaluation | Reserves: | ||||||
| Revaluation | fund | 13,719 | (6,303) | 7,416 | |||
| Total revaluation reserves |
13,719 | ~6,393 | 7,416 | ||||
| Total funds | 183,548 | 59,343 | ~72,964) | 169,927 |
| NOTE Analysis ofnet assets between funds |
S TO THE ACCOUNTS | ||
|---|---|---|---|
| Unrestricted funds |
Restricted funds |
Total | |
| Fixed assets | 4,132 | 12,862 | 16,994 |
| Net current assets | 133,846 | 19,087 | 152,933 |
| 137,978 | 31,949 | 169,927 |