## ## ## ## ## |||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| ## ##