OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-06-30-accounts

Charity registration number: 288686

Cornwall Family History Society

An unincorporated charity. Annual Report and Unaudited, Independently Examined Accounts for the year ended 30 June 2025

Cornwall Community Accountancy Service The Elms, 61 Green Lane Redruth Cornwall TR15 1LS

Cornwall Family History Society Contents

Reference and Administrative Details………………………………….…………1 Trustees' Report…….………………………………………………….………… 2 to 4 Independent Examiner's report……………………………………………………5 Statement of financial activities……………………………………………….… 6 Balance Sheet…………………………………………………………………… 7 Notes to the financial statements……………………………………...………… 8 to 16 Additional information not forming part of the statutory accounts: Summarised financial statements……………………………………...…………17

Cornwall Family History Society Reference and Administrative Details

Charity name Cornwall Family History Society Charity registration number 288686 Registered in England & Wales Registered Office 10/11 Lemon Street Truro Cornwall TR1 2LQ Trustees James Cofer Sharon Cope (resigned 25th February 25) Syvia Dyer Lynda Quee John Richards (resigned 1st November 24) Lynne Tasker Honorary Members P Holden Independent Examiner Debbie Risborough (FCCA) Cornwall Community Accountancy Service The Elms 61 Green Lane Redruth TR15 1LS

Page 1

Cornwall Family History Society Trustees' Report

The trustees present their report and the financial statements for the year ended 30 June 2025

Objectives and activities

The aims and objectives of the Society are to promote and provide education and research into the genealogies and histories of Cornish and other families for public benefit. In furtherance of these stated aims and objectives, but not further or otherwise, the Society shall have the power: -

(a) to publish documents, records and other literature relating to the genealogies and histories of Cornish and other families;

(c) to hold and maintain a library of printed and other works for the use of Society members and members of the general public;

(d) to provide and maintain an online presence in the form of a website and research database;

Achievements and performance

The twelve months covered by this report has shown an upturn of visitors to our Research Library which has more than doubled, and especially from overseas visitors. We will need to monitor this trend as this certainly supports our intention to continue to improve the style and content of our online websites.

We acknowledge that we should not just wait for people to come to us and have continued to be proactive in attending local history events and our regular series of Family History Drop-In sessions at Kresen Kernow are now firmly established.

With regards to our membership statistics, we continue to attract the same number of new members each month, but our overall membership has declined, but we are ramping up the use of social media to communicate with a wider audience by more modern means.

It is the policy of the charity to maximise access to family history data to its members and the general public. This has been achieved by the indexing and publishing of the information from source genealogical documents at the lowest cost commensurate with sustaining further similar work.

To this end, during the period the society has:

•Maintained and updated the society’s website to inform the public and society members of new ventures, and made available both our own and other people’s products with a Cornish-theme or family history relevance , that we feel are of value to our members and the public.

•Continued to support and update our Cornwall’s War History website, which honours the losses and sacrifices of the county during the two World Wars and subsequent conflicts.

•Provided access to and advice, by experienced volunteer researchers, on how to best use our records via our Research Library that open to the public three days per week and one Saturday per month. •Continued to co-operate in the provision of data with the Family History Federation who in turn work with Find My Past to make the information available online.

Page 2

Cornwall Family History Society Trustees' Report

•Produced a quarterly journal to inform the members of new ventures, to encourage their presence at events and provide a forum for the sharing of information with our members, especially those overseas.

•Produced a quarterly newsletter midway between each journal to increase member interactions. •Participated at various family history fairs run by other organisations around the county, exhibiting the society’s database and shared the variety of information available, including general family history assistance to those who do not have Cornish ancestors.

•As part of our education remit, we are looking at ways of providing talks and educational presentations and/or discussions either via Zoom or on Facebook, as attendance at our courses has dropped.

•Continued to expand the reasonably priced fee-based research service for members and the general public.

•Kept abreast of current best genealogical practice through contact with the national Family History Federation.

•Continued to enjoy good relations with our neighbours at Devon Family History Society

•Continued and extended a good working relationship with Kresen Kernow (the former Cornwall Records Office).

•Continued to protect the privacy of our members in compliance with General Data Protection Act (2018).

•Been accepted as an Affiliate Library for Family Search (LDS) and access to the whole of their website is now available in our research library.

•The society has moved to new premises at 10-11 Lemon Street, Truro TR1 2LQ with Truro with the aim of cutting our future expenditure.

Plans for future periods

•The society continues to support, manage and publish the work of volunteer members and maintains a research library which is open to the general public, all in furtherance of the society’s stated aim of maximising access to family history data for everyone and teaching people different methods of approaching research.

•Cornwall Family History Society has a strong educational aim and fulfils this role by educating and assisting members of the public and its members in techniques for researching their interests. To this end we will consider the possibility of transferring our training courses, to online platforms and with interaction via Microsoft Teams or via a private Facebook group, with the possibility of including various talks and Q&A sessions.

•Stronger links will continue to be made with other relevant agencies in order to make further information available for genealogists worldwide. On a more local basis we wish to improve our connections with the local museum trusts to increase our outreach to these establishments with regard to any family history issues and also forge links with Kernow Goth (the Federation of Old Cornwall Societies).

•Continue to explore new revenue generating opportunities to secure the long-term viability of the society.

•To actively recruit new volunteers to enable the continuation of our programme of education and research.

Structure, governance and management

Page 3

Cornwall Family History Society Trustees' Report

The society is managed by a committee of up to eleven member trustees who have been proposed and elected at the Annual General Meeting for the ensuing year. The management of the society is the responsibility of the trustees who are elected or co-opted under the terms of our constitution.

Volunteers

The trustees wish to express their great appreciation of the dedication and hard work of all the volunteers without whom this society could not exist – members who have helped the work of the society through the transcribing and indexing of records, photographing graves, guiding the research of library visitors and others who work long hours out of sight of the general membership with no thought of reward.

Trustee Responsibilities

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, and the applicable Statement of Recommended Practice. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

· the trustees have taken all steps that they ought to have taken as trustees to make themselves aware of any relevant information and to establish that the independent examiner is aware of that information.

Approved by the Board on 11th April 2026 and signed on its behalf by:

......................................... Lynne Tasker Trustee

Page 4

Cornwall Family History Society Independent Examiner's Report

I report on the accounts of the company for the year ended 30 June 2025 which are set out on pages 6 to 16.

Respective responsibilities of trustees and examiner

The trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the 2011 Act”). The trustees consider that an audit is not required for this year under section 144(2) of the 2011 Act and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

1) which gives me reasonable cause to believe that in any material respect the requirements:

o to keep accounting records in accordance with section 130 of the 2011 Act; and

o to prepare accounts which accord with the accounting records, comply with the accounting requirements and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met;

2) or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

....................................................... …………………………… Debbie Risborough, Chartered Certified Accountant Date: Cornwall Community Accountancy Service The Elms, 61 Green Lane, Redruth, Cornwall TR15 1LS

Page 5

Cornwall Family History Society Statement of Financial Activities

for the year ended 30 June 2025

Note
Income and endowments from:
Donations and
legacies
4
Charitable activities
5
Investments
6
Expenditure on:
Charitable activities
7
Net gains/(losses) on
investments
Other gains/(losses)
Total
Total
Net income/(expenditure) before
investment gains/(losses)
Net income/(expenditure)
Reconciliation of funds:
Net movement in funds
Total funds brought
Total funds carried
forward		 Unrestricted
funds
2025
£
3,153
42,504
41
45,698
71,532
71,532
(25,834)
14,748
(11,086)
-
(11,086)
108,027
96,941		 Restricted
income
funds
2025
£
-
-
-
-
-
-
-
-
-
-
-
31,949
31,949		 Total
funds
2025
£
3,153
42,504
41
45,698
71,532
71,532
(25,834)
14,748
(11,086)
-
(11,086)
139,976
128,890		 Prior year
funds
2024
£
2,745
46,660
158
49,563
69,498
69,498
(19,935)
10,666
(9,269)
-
(9,269)
149,245
139,976

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities

Page 6

Cornwall Family History Society Balance Sheet

As at 30 June 2025

Note
Fixed Assets
Tangible Assets
11
Current Assets
Investments
12
Stocks and work in
progress
13
Debtors
14
Cash at bank and in hand
Creditors: Amounts
falling due within
one year
15
Net current assets
Total assets less
current liabilities
Net assets
The funds of the charity:
Restricted funds
18
Unrestricted funds
18
Other reserves
Unrestricted income funds
Total unrestricted funds
Total charity funds		 £
£
16,994
16,994
99,758
1,676
3,111
7,911
112,456
(560)
111,896
128,890
128,890
31,949
33,816
63,125
96,941
128,890
2025		 £
£
16,994
16,994
115,011
1,676
-
6,874
123,561
(579)
122,982
139,976
139,976
31,949
19,068
88,959
108,027
139,976
2024

Approved by the Board on 11th April 2026 and signed on its behalf by:

Lynne Tasker Trustee

Page 7

Cornwall Family History Society Notes to the Accounts

1 Accounting policies

1.1 Basis of accounting

The accounts have been prepared under the historical cost convention and in accordance with:

The financial statements are prepared in sterling which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The charity constitutes a public benefit entity as defined by FRS102

1.2 Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

1.3 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.

Designated funds are amounts that are allocated for specific purposes by the charity itself.

Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Revaluation funds are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market value.

1.4 Income

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS102 SORP or FRS102.

Items of income are recognised and included in the accounts when all of the following criteria are met:

Donations and legacies are voluntary income received by way of donations and gifts. It is included within the accounts when receivable and only when the charity has unconditional entitlement to the income.

Tax reclaims on donations and gifts are included in the accounts at the same time as the gift/donation to which it relates

Page 8

Cornwall Family History Society Notes to the Accounts

Donated goods and services are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material.

The value of services provided by volunteers is not included within the accounts.

1.5 Resources expended

Liabilities are recognised where there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and includes the attributable value added tax which cannot be recovered.

Grants payable are charged in the year when the offer is conveyed to the recipient except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year-end are noted as a commitment, but not accrued as expenditure.

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.

Support costs are the those costs required to support the charity in carrying out its activities and meeting its objects.

Governance costs include costs associated with meeting the constitutional and statutory requirements of the Charity, including the preparation and examination of the statutory accounts, the costs of trustee meetings and other costs linked to the strategic management of the Charity including the cost of any legal advice to trustees on governance or constitutional matters.

1.6 Tangible fixed assets and depreciation

All assets costing more than £500 are capitalised.

Tangible fixed assets are stated at cost less depreciation.

Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, which is reviewed annually. The rates used are as follows:-

Plant and Machinery - 20% straight line Heritage Assets - 0% held at cost due to retained value and the difficulty of obtaining a valauation. Heritage Assets comprise the Library and prize award cups.

1.7 Taxation

The charity is exempt from corporation tax on its charitable activities.

1.8 Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Page 9

Cornwall Family History Society Notes to the Accounts

1.9 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.10 Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.11 Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

1.12 Pension costs

The charity operates a defined contribution pension scheme. Contributions are charged in the statement of financial activities as they become payable in accordance with the rules of the scheme.

1.13 Leases

Rentals under operating leases are charged to the statement of financial activities on a straight-line basis over the lease term.

1.14 Statement of cash flows

The charity is exempt from preparing a statement of cash flows on the grounds that it is a small charity

2 Company Status

The charity is an unincorporated charity and has no share capital. The charity is incorporated in England.

The members of the charity are the trustees named on page 1.

Page 10

Cornwall Family History Society Notes to the Accounts

3 Statement of Financial Activities - prior year

Income
Income and endowments from:
Donations and legacies
Charitable activities
Investments
Expenditure on:
Charitable activities
Net gains/(losses) on investments
Other gains/(losses)
Reconciliation of funds:
4 Donations and Legacies
Appeals and donations
Gift Aid tax reclaimed
Total
Total
Net income/(expenditure) before
investment gains/(losses)
Net income/(expenditure)
Net movement in funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2024
£
2,745
46,660
158
49,563
69,498
69,498
(19,935)
10,666
(9,269)
(9,269)
117,296
108,027
Unrestricted
funds
£
1,596
1,557
3,153		 Restricted
income
funds
2024
£
-
-
-
-
-
31,949
31,949
Restricted
income
funds
£
-
-
-		 Total
funds
2024
£
2,745
46,660
158
49,563
69,498
69,498
(19,935)
10,666
(9,269)
-
(9,269)
149,245
139,976
Total
funds
2025
£
1,596
1,557
3,153		 Prior year
funds
2024
£
1,141
1,604
2,745

Page 11

Cornwall Family History Society Notes to the Accounts

5 Incoming resources from charitable activities

Subscriptions
United Kingdom
Outside Europe
Receipts from meetings
Receipts from searches
Sale of publications
Sales of directory, census and
other items
6 Investment income
Interest on cash deposits
Geneology		 Unrestricted
funds
£
19,405
9,989
-
1,418
1,143
10,549
42,504
Unrestricted
funds
£
41
41		 Restricted
income
funds
£
-
-
-
-
-
-
-
Restricted
income
funds
£
-
-		 Total
funds
2025
£
19,405
9,989
-
1,418
1,143
10,549
42,504
Total
funds
2025
£
41
41		 Prior year
funds
2024
£
20,056
10,729
270
2,269
1,168
12,168
46,660
Prior year
funds
2024
£
158
158

Page 12

Cornwall Family History Society Notes to the Accounts

7 Expenditure on charitable activities

Direct costs
Subscriptions and research
Journal production costs
Travelling
Support costs
Wages and salaries
Pensions
Rent and rates
Light, heat and power
Insurance
Equipment repairs and
renewals
Telephone and fax
IT Services
Printing, postage and stationery
Subscriptions
Sundry expenses
Bank charges
Total Support Costs
Governance Costs
Cost of trustee meetings
The independent examination
of the charity's accounts
Total Governance Costs
Total Charitable Expenditure		 Unrestricted
£
912
8,977
775
10,664
27,888
708
12,859
1,745
442
3,412
798
7,788
1,067
648
1,096
1,857
60,308
-
560
560
71,532		 Restricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total
2025
£
912
8,977
775
10,664
27,888
708
12,859
1,745
442
3,412
798
7,788
1,067
648
1,096
1,857
60,308
-
560
560
71,532		 Prior year
2024
£
1,124
8,582
1,437
11,143
26,213
881
20,906
-
96
-
794
5,281
829
187
759
1,668
57,614
181
560
741
69,498

Page 13

Cornwall Family History Society Notes to the Accounts

8 Net income/ expenditure

Net income/expenditure is stated after charging:

Staff costs
The average monthly number of employees during the year was as follows:
Staff in charitable activities
Volunteers (nos of people involved excluding Trustees)
The aggregate payroll costs of these persons were as follows:
Wages and salaries
Pensions
Independent Examiners' remuneration		 2025
£
560
2025
Number
2
24
2025
£
27,888
708
28,596		 2024
£
560
2024
Number
2
24
2024
£
26,213
881
27,094

9 Staff costs

No employee received emoluments in excess of £60,000 in either the current or the prior year.

10 Trustees' remuneration and expenses

Trustees received no remuneration or benefits in kind during the year (2024 - £nil) .

Expenses totalling £nil were paid to Trustees (2024 - £166.60 to 1 trustee)

11 Tangible fixed assets

Cost
As at 1 July 2024
As at 30 June 2025
Depreciation
As at 1 July 2024
As at 30 June 2025
Net Book Value
As at 30 June 2025
As at 30 June 2024		 Heritage
assets
£
14,194
14,194
-
-
14,194
14,194		 Plant and
machinery
£
36,029
36,029
33,229
33,229
2,800
2,800		 Total
£
50,223
50,223
33,229
33,229
16,994
16,994

Page 14

Cornwall Family History Society Notes to the Accounts

12 Investments

Market value
As at 30 June 2024
Disposals during the period ()
As at 30 June 2025
Net book value
As at 30 June 2024
As at 30 June 2025
All investment assets were held in the UK
13 Stocks
Stocks
14 Debtors
Prepayments
15
Trade creditors
Accruals and deferred income
Revaluation of investments as at the period end.
Creditors: Amounts falling due within one year		 2025
£
1,676
1,676
2025
£
3,111
3,111
2025
£
-
560
560		 Listed
Investments
£
115,011
(30,000)
14,748
99,759
115,011
99,758
2024
£
1,676
1,676
2024
£
-
-
2024
£
19
560
579

Page 15

Cornwall Family History Society Notes to the Accounts

16 Operating lease commitments

Annual commitments under non-cancellable operating leases are as follows:

Operating leases with expiry date:
Within one year
In the second to fifth years inclusive
Over 5 years
Analysis of funds
As at 1 July
2024
£
Restricted Funds
Restricted fund
31,949
31,949
General Funds
Unrestricted funds
88,959
Designated funds
Document Purchase Fund
4,581
Revaluation reserves:
Revaluation Fund
14,487
Total Unrestricted funds
108,027
Total funds
139,976
Net assets by fund
Tangible assets
Investments
Current assets
Creditors: Amounts falling
due within one year
Net Assets		 2025
Land and
buildings
£
9,000
9,000
Incoming
Resources
£
-
-
45,698
-
14,748
60,446
60,446
Unrestricted
funds
16,994
99,758
80,507
(560)
196,699		 2025
Other
£
-
Resources
Expended
£
-
-
(71,532)
-
-
(71,532)
(71,532)
Restricted
income funds
-
-
31,949
-
31,949		 2024
Land and
buildings
£
-
Transfers
£
-
-
-
-
-
-
-
Total funds
16,994
99,758
112,456
(560)
228,648		 2024
Other
£
-
As at 30
June 2025
£
31,949
31,949
63,125
4,581
29,235
96,941
128,890
Prior year
funds
16,994
115,011
123,561
(579)
254,987

18 Analysis of funds

19 Net assets by fund

Page 16

Cornwall Family History Society

Summarised Financial Statements for the period ending 30 June 2025

----- Start of picture text -----
Statement of Financial Unrestricted Restricted 2025 2024
Activities Funds Funds Total Total
£ £ £ £
-
Total income (Analysed below) 60,446 60,446 60,229
-
Expenditure (Analysed below) 71,532 71,532 69,498
Net movement in funds/Unrealised Losses (11,086) 0 (11,086) (9,269)
Total funds brought forward 108,027 31,949 139,976 149,245
Total funds carried forward 96,941 31,949 128,890 139,976
Balance Sheet at 30th June 2025 2024
£ £
Tangible Fixed Assets 16,994.00 16,994.00
Current Assets
Stock 1,676.00 1,676.00
Debtors & Accrued income 3,111.00 -
Bank, Cash and Investments 107,669.00 112,456.00 121,885.00 123,561.00
Creditors: amounts falling due within 1 year - 560.00 - 579.00
Net current assets 111,896.00 122,982.00
Net assets 128,890.00 139,976.00
Capital and reserves
Unrestricted funds 96,941.00 108,027.00
Restricted funds 31,949.00 31,949.00
128,890.00 139,976.00
----- End of picture text -----

Donations & Legacies 3,153 Donations & Legacies
Subscriptions 29,394 Subscriptions
Investment Income
Genealogy Activities		 14,789
13,110		 Investment Income
Genealogy Activities
Total Incoming 60,446
Genealogy
Direct Costs 10,664
Share of Support Costs 58,847
Total Genealogy 69,511
Governance Total Genealogy
Independent Examination
Board meeting costs		 560
-		 Total Governance
Share of Support Costs 1,461
Total Governance 2,021
Total Outgoing 71,532

Page 17