WILTSHIRE FAMILY HISTORY SOCIETY CHARITY NUMBER 290284
REPORT AND ACCOUNTS
YEAR ENDED 31 MARCH 2023
WILTSHIRE FAMILY HISTORY SOCIETY
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY NUMBER 290284 CHARITIES ACT 2011
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2023.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered charity name Wiltshire Family History Society Charity registration number 290284 Unit 3 Bath Road Business Centre Devizes Wiltshire SN10 1XA
THE TRUSTEES
The trustees who served the charity during the period were as follows:
Mr Cy Cutler (Resigned 17 September 2022) Mr Bob Knightley Mr Michael Langtree Mr John Mills (Appointed 26 September 2022) Mrs Jenny Pope Mr Tony Rutter (Resigned 17 September 2022) Miss Jane Syckelmoore Rev Graham Warmington Mr David Weaver Mr Rodney Whale (Resigned 17 September 2022) Ms Sue Wight Mrs Persis Wiltshire
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Society is an unincorporated association, administered in accordance with its Constitution and a member of the national Federation of Family History Societies (FFHS).
There has been no change to the revised Constitution which took effect on 15 September 2018. Like most other Family History Societies the COVID-19 pandemic continued to have an effect on some of the activities of the Society. The trustees’ meetings in the early part of the year were of the hybrid variety but returned to normality later. Similarly, the normal branch monthly or twice monthly meetings which were cancelled in the previous year returned to normal meetings, but with reduced attendances because of the reluctance of some members to attend formal meetings. Virtual meetings have continued to a lesser degree with the Virtual Branch becoming a useful addition for out of county members to feel more a part of the Society.
OBJECTIVES AND ACTIVITIES
During the year the Society was involved in promoting the ideals and objectives contained in the Constitution. The objectives are:
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To promote and encourage the public study of Family History, Genealogy, Heraldry, and Local History with particular reference to Wiltshire.
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To promote the preservation, security and accessibility of archival material.
In furtherance of the above objectives but not further or otherwise the Society shall have a number of powers including:To promote and to engage in educational activities including the issue of a regular journal and the publication and sale of other appropriate material.
The trustees believe that our activities of preserving, transcribing and publishing original source material in paper form, CD, as downloads, and online, for the benefit of everyone, are within the accepted interpretations of education. The quarterly journal, available to all members, both in paper form and online, contains many informative as well as interesting articles. During the year we again assisted the Wiltshire and Swindon History Centre with the purchase of archival cushions costing £360. At the latter part of the year the trustees showed their continued faith in the Society by renewing the Lease on the Resource Centre for a further seven years.
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WILTSHIRE FAMILY HISTORY SOCIETY
TRUSTEES’ ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 2023
Public benefit
We believe that our attendance at national family history events and in more normal years local shows, together with the publication of our own transcriptions in a variety of formats, which are available to the public, are a realistic interpretation of the Charity Commission’s guidance on public benefit. All our branch meetings are open to the public without charge. Similarly the Open Saturdays at the Resource Centre, which returned in 2022, are open to the general public. The data transcribed by the Society over many years which has been placed on the Findmypast website is a further indication of public benefit.
Transcribing and Publications
The transcription programme has continued in 2022 at the Wiltshire and Swindon History Centre, where Covid restrictions have been lifted gradually through the year. We still have fewer transcribers than in the past and welcome others joining or returning to the team.
John Hurley, who for many years masterminded our transcriptions and their publication, stepped back from his work on parish register transcripts for health reasons. We owe an enormous debt of gratitude to John for his knowledge, tireless work and support to other transcribers. Work on checking the transcriptions of the final five parishes in Wiltshire continued in the year under review and we hope to publish at least Salisbury St Edmund baptisms register in summer 2023. Two new transcription projects associated with Wiltshire Quarter-Sessions records have started this year; the depositions made in cases to be brought to the court from 1828 and lists of eligible jurors compiled by constables in the county from 1707 onwards.
During the year we have published records relating to two major asylums in the county: Roundway Admissions & Discharges and Roundway Burials; Fisherton Anger Admissions & Discharges as well as the records of a number of smaller institutions: Box, Calne, Fonthill, Laverstock and Market Lavington Admissions & Discharges.
All publications are publicised on the Societies website when they are published, and in the Journal and Sales Leaflet. Our records are available as print, on CD or as downloads; it is noticeable that readers /researchers increasingly prefer the latter medium.
Coach Trips
We offer a small number of coach trips each year, open to any Wiltshire-based resident with an interest in family history. Initially designed to facilitate access to archives for personal research, we now include museums and other services which help to give an insight into the working or domestic lives of our ancestors.
After two years enforced abstinence, we were able to run two trips this year, to the Black Country Living History Museum and to The National Archives. Despite some concerns over continued Covid infections and sharply increased costs, both trips were well-subscribed and financially self-supporting and a small surplus accrued to the Society’s funds.
Resource Centre
The Resource Centre remains quieter than before the pandemic. It is regularly active on only one morning per week, to some extent because officers have become used to carrying out some administrative tasks and research at home and by email. The Centre is used by the Executive Committee and smaller groups for meetings; publications are printed, bound, stored and despatched there; and the impressive Library takes up considerable, and increasing, shelf space. The facility of monthly Open Saturdays for visiting researchers receives varying take-up and complements the opportunities for ad hoc visits. Few of the Society’s activities listed above could function satisfactorily without a hub such as the Resource Centre.
Presentation
During the year a few live, as opposed to virtual, family history shows emerged after the hiatus of the previous two years. Three virtual shows were attended with mixed results for us as online lectures and workshops were often given greater exposure. The Society attended the only live events that were within reach: a commercial show for one day, two shows arranged by neighbouring family history societies and an event at Wiltshire & Swindon History Centre. The reduction in activity since before the pandemic is stark: in 2019 we attended three multi-day commercial shows and ten one-day family history fairs and shows. There are signs that a few more family history events will emerge during the coming year. On the traditional date in June we are holding a Family History Day in Wilton where four other neighbouring counties Family History Societies and other organisations will be attending. As an educational charity, the Society’s preference is to support all such activities where possible even if at a loss, justified by the linked benefits from goodwill, outreach, sales and some new members.
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WILTSHIRE FAMILY HISTORY SOCIETY
TRUSTEES’ ANNUAL REPORT (cont.)
FOR THE YEAR ENDED 31 MARCH 2023
ACHIEVEMENTS AND PERFORMANCE
The trustees acknowledge the debt the Society owes to the small group of volunteers who contribute a considerable amount of time to the Society. Without their enthusiasm and support the Society would be less successful in looking after the needs of the members and promoting the objectives of the Society to the public at large. The number of active members willing to undertake positions of responsibility has declined even further during the year and resulted in Malmesbury branch ceasing to operate as a separate branch.
The other branches have continued more of less as normal although with sometimes reduced attendances, but Devizes branch has reduced its meetings to one a month. Swindon branch has changed to one face-to-face meeting and one virtual meeting a month. The Virtual Branch has continued to flourish with increased attendances at the meetings.
FINANCIAL REVIEW
Without the benefit of income from legacies that we received in the last two years, this year the accounts have reverted to a deficit situation. Whilst this is not an ideal situation the trustees believe that there is no undue cause for alarm because the overall financial situation is healthy with assets considerably larger than liabilities. The increased rent under the new lease on the Resource Centre was an acceptable figure.
The Society has a reserves policy which ensures that there are sufficient funds to cover a minimum of 12 months expenses. At the present time the reserves considerably exceed that figure.
PLANS FOR THE FUTURE
It is hoped that the effects of the pandemic will have diminished considerably during the coming year which will hopefully encourage the reluctant members to return to face-to-face meetings. The Virtual Branch has plans to increase the number and frequency of meetings in order to further reach out, and involve, the out-of-county members as well as members unwilling, or unable, to attend the other branch meetings. As mentioned earlier the Society will attend more appropriate family history events when they become available because we believe that it is important to present the opportunity for members, and potential members, to meet us. The completion of any further parish register transcript will be eagerly welcomed with the ultimate completion of the remaining five awaited in future years.
Whilst there are no plans to increase the annual membership subscription in order to reduce the expected deficit financial situation, donations from existing members would be gratefully received to help us reduce the deficit.
The trustees’ annual report was approved on 31 July 2023 and signed on behalf of the board of trustees by:
David Weaver Chairman
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INDEPENDENT EXAMINER’S REPORT
TO THE TRUSTEES OF WILTSHIRE FAMILY HISTORY SOCIETY
I report on the accounts of the Charity for the year ended 31 March 2023, which are set out on pages 5 to 10.
Respective responsibilities of Trustees and Examiner
The charity’s Trustees are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the Charities Act,
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to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act, and
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to state whether particular matters have come to my attention.
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 the 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:
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which gives me reasonable cause to believe that, in any material respect, the trustees have not met the requirements:
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to keep proper accounting records in accordance with section 130 of the Charities Act; and
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- to prepare accounts which accord with the accounting records and comply with the accounting requirement of the Charities Act; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
S.E. Brown FCA, CTA 2 Chancel Way Charlton Kings Cheltenham Gloucestershire 31 July 2023 GL53 7RR
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WILTSHIRE FAMILY HISTORY SOCIETY
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 MARCH 2023
GENERAL UNRESTRICTED FUND
RESOURCES EXPENDED
INCOMING RESOURCES
| RESOURCES EXPENDED | INCOMING RESOURCES | ||||
|---|---|---|---|---|---|
| 2023 | 2022 | 2023 | 2022 | ||
| Charitable activities: | Incoming resources from generating funds: | ||||
| Resource Centre Costs: | Donations and Legacies | ||||
| Rent | 7,529 | 7,500 | Subscriptions | 17,103 | 17,716 |
| Service Charges including Utilities | 2,360 | 2,173 |
Gift Aid | 2,811 | 2,514 |
| Rates | 604 | 604 |
General Donations | 808 | 1,068 |
| Premises Expenses | 1,839 | 772 | Bequests | 210 | 22,887 |
| Computer Maintenance and Security | 110 | 910 | Branch Income | 890 | 767 |
| Telephone and Broadband | 739 | 854 | ---------- | ---------- | |
| ---------- | ---------- | 21,822 | 44,952 | ||
| 13,181 | 12,813 | ---------- | ---------- | ||
| Journal Production | 6,435 | 6,663 | Other Trading Activities | ||
| Journal Postage | 4,757 | 4,773 |
Genfair Sales and Postage | 3,897 | 4,799 |
| Journal Editor Costs | 2,992 | 2,770 | Other Sales | 696 | 810 |
| Branch Expenditure | 4,293 | 2,395 | Internet Royalties | 9,294 | 8,697 |
| Open Days | 173 | 35 | Research | 737 | 95 |
| Donations | 410 | - | Coach Trips Income | 1,584 | - |
| ---------- | ---------- | ---------- | ---------- | ||
| 32,241 | 29,449 | 16,208 | 14,401 | ||
| ---------- | ---------- | ---------- | ---------- | ||
| Raising Funds | Investments | ||||
| Publication costs adjusted for stock | 1,473 | 4,368 | Interest | 652 | 916 |
| Publication Postage | 189 | 232 | ---------- | ---------- | |
| Nimrod Royalties | 226 | 306 | 652 | 916 | |
| Genfair Commission on Sales and Postage | 565 | 691 | ---------- | ---------- | |
| Research Costs | 127 | 172 | |||
| Coach Trips Expenditure | 1,420 | - | |||
| Investment Manager’s Fees | 125 | - |
|||
| ---------- | ---------- | ||||
| 4,125 | 5,769 | ||||
| ---------- | ---------- | ||||
| Governance Costs: | |||||
| Independent Examiner’s Fees | 524 | 792 | |||
| Finance Officer | 2,664 | 2,086 | |||
| FFHS Subscription | 560 | 573 |
|||
| Other Subscriptions | 840 | 767 | |||
| Insurance | 508 | 553 |
|||
| Administration, Postage and Stationery | 156 | 101 | |||
| Membership Postage and Admin Costs | 257 | 569 |
|||
| Advertising | 150 | 256 |
|||
| Website Hosting and Maintenance Costs | 1,149 | 1,497 |
|||
| Annual General Meeting Costs | 71 | 86 |
|||
| Travel | 20 | - |
|||
| PayPal Fees | 216 | 217 |
|||
| Genfair Commission on Subs and Donations | 44 |
31 |
|||
| Depreciation of fixed assets | 239 | 446 |
|||
| Loss on Disposal of Fixed Assets | 11 | - | |||
| ---------- | ---------- | ||||
| 7,409 | 7,974 | ||||
| ---------- | ---------- | ||||
| ---------- | ---------- | ---------- | ---------- | ||
| TOTAL RESOURCES EXPENDED | 43,775 | 43,192 | TOTAL INCOMING RESOURCES | 38,682 | 60,269 |
| ---------- | ---------- | ---------- | ---------- | ||
| NET MOVEMENT OF FUND | - | 17,077 | NET MOVEMENT OF FUND | 5,093 | - |
| ---------- | ---------- | ---------- | ---------- | ||
| £ 43,775 | £ 60,269 | £ |
43,775 £ 60,269 | ||
| ========= | ========= | ========= ========= |
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WILTSHIRE FAMILY HISTORY SOCIETY
STATEMENT OF FINANCIAL ACTIVITIES (cont.)
YEAR ENDED 31 MARCH 2023
| Unrestricted | Restricted | |||
|---|---|---|---|---|
| Funds | Funds | 2023 | 2022 | |
| Incoming Resources | ||||
| Donations and Legacies | 21,822 | - | 21,822 | 44,952 |
| Other Trading Activities | 16,208 | - | 16,208 | 14,401 |
| Investments | 652 | - | 652 | 916 |
| -------------- | -------------- | -------------- | -------------- | |
| Total receipts | 38,682 | - | 38,682 | 60,269 |
| ============ | ============ | ============ | ============ | |
| Resources Expended | ||||
| Charitable Activities | 32,241 | - | 32,241 | 29,449 |
| Raising Funds | 4,125 | - | 4,125 | 5,769 |
| Governance Costs | 7,409 | - | 7,409 | 7,974 |
| -------------- | -------------- | -------------- | -------------- | |
| Total expenditure | 43,775 | - | 43,775 | 43,192 |
| ============ | ============ | ============ | ============ | |
| -------------- | -------------- | -------------- | -------------- | |
| Net Movement in Funds | (5,093) | - | (5,093) | 17,077 |
| ============ | ============ | ============ | ============ | |
| Reconciliation of Funds | ||||
| Net Movement in Funds | (5,093) | - | (5,093) | 17,077 |
| Total Funds brought Forward | 164,398 | 996 | 165,394 | 148,317 |
| -------------- | -------------- | -------------- | -------------- | |
| Total Funds Carried Forward | £ 159,305 | £ 996 | £ 160,301 | £ 165,394 |
| ============ | ============ | ============ | ============ |
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WILTSHIRE FAMILY HISTORY SOCIETY
BALANCE SHEET
AS AT 31 MARCH 2023
| NOTE | 2023 | 2022 | |||
|---|---|---|---|---|---|
| FIXED ASSETS | 3 | 954 | 1,204 | ||
| CURRENT ASSETS | |||||
| Stock | 5,240 | 6,448 | |||
| Debtors | 4 | 9,898 | 10,628 | ||
| Current Bank Accounts | 10,987 | 5,274 | |||
| Deposit Accounts and Bonds | 139,801 | 144,117 | |||
| Cash in hand | 1,021 | 1,159 | |||
| -------------- | ---------- | ||||
| TOTAL CURRENT ASSETS | 166,947 | 167,626 | |||
| ---------- | ---------- | ||||
| CREDITORS: Amounts falling due within one year | |||||
| Creditors and accruals | 5 | 7,600 | 3,436 | ||
| ---------- | ---------- | ||||
| 7,600 | 3,436 | ||||
| ---------- | ---------- | ||||
| NET CURRENT ASSETS | 159,347 | 164,190 | |||
| -------------- | -------------- | ||||
| NET ASSETS | £ 160,301 | £ 165,394 | |||
| ============ | ============ | ||||
| FUNDS OF THE CHARITY: | |||||
| Unrestricted Fund | 159,305 | 164,398 | |||
| Restricted Funds | 996 | 996 | |||
| -------------- | -------------- | ||||
| Total Charity Funds | £ 160,301 | £ 165,394 | |||
| ========= | ========= |
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WILTSHIRE FAMILY HISTORY SOCIETY
NOTES TO THE ACCOUNTS
YEAR ENDED 31 MARCH 2023
1. ACCOUNTING POLICIES
Basis of accounting
These accounts have been prepared under the historical cost convention and in accordance with the Charities Statement of Recommended Practice (FRS 102).
Recognition of incoming resources
These are included in the Statement of Financial Activities when the charity becomes entitled to the resource, the trustees are virtually certain they will receive the resources and the monetary value can be measured with sufficient reliability.
Tax reclaims on donations, gifts and subscriptions
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered is considered to be part of that donation, gift or subscription.
Recognition of outgoing resources
Expenditure is generally recognised when a liability is incurred.
Stock
Stock is valued at the lower of cost and net realisable value.
Debtors
Debtors are stated at the amount expected to be recovered.
Liability recognition
Liabilities are recognised where it is more likely than not that there is legal or constructive obligation committing the Society to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Depreciation policy
Provision for depreciation of fixed assets held by the Society is made at rates calculated to spread the cost less residual value of each asset evenly over its expected useful life. The rates applied are as follows:
Fixtures and Fittings 20% Reducing balance basis Office Equipment 25% Straight-line basis
2. TRUSTEE REMUNERATION AND EXPENSES
No remuneration was received in the year by the trustees.
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WILTSHIRE FAMILY HISTORY SOCIETY
NOTES TO THE ACCOUNTS (cont.)
YEAR ENDED 31 MARCH 2023
| 3. | TANGIBLE FIXED ASSETS | |||
|---|---|---|---|---|
| Fixtures and | Office | |||
| Fittings | Equipment | Total | ||
| COST | ||||
| At 1 April 2022 | 36,789 | 12,055 | 48,844 | |
| Disposals | (242) | (2,654) | (2,896) | |
| -------------- | -------------- | -------------- | ||
| At 31 March 2023 | 36,547 | 9,401 | 45,948 | |
| -------------- | -------------- | -------------- | ||
| DEPRECIATION | ||||
| At 1 April 2022 | 35,585 | 12,055 | 47,640 | |
| Charge for the year | 239 | - | 239 | |
| Provided on disposals | (231) | (2,654) | (2,885) | |
| -------------- | -------------- | -------------- | ||
| At 31 March 2023 | 35,593 | 9,401 | 44,994 | |
| ----------- | ---------- | ----------- | ||
| NET BOOK VALUE | ||||
| 31 March 2023 | £ 954 | £ - | £ 954 | |
| ============ | ============ | ============ | ||
| 31 March 2022 | £ 1,204 | £ - | £ 1,204 | |
| ============ | ============ | ============ | ||
| 4. | DEBTORS AND PREPAYMENTS | |||
| 2023 | 2022 | |||
| Gift Aid | 2,811 | 2,514 | ||
| Accrued Income | 2,089 | 1,214 | ||
| Prepayments | 3,373 | 5,275 | ||
| Other Debtors | 1,625 | 1,625 | ||
| ------------- | ------------- | |||
| £ 9,898 | £ 10,628 | |||
| ======== | ======== | |||
5. |
CREDITORS AND ACCRUALS | |||
| 2023 | 2022 | |||
| Accruals | 5,020 | 868 | ||
| Income Received in Advance | 2,580 | 2,568 | ||
| ------------- | ------------- | |||
| £ 7,600 | £ 3,436 |
|||
| ======== | ======== |
6. RESTRICTED FUND
The Special Fund is to assist with the preservation of Wiltshire archives and to enable the purchase of fiche and CD Roms for research carried out by or on behalf of the members.
The balance as at 31 March 2023 was £996 (2022 £996). There were no movements on the Special fund during the two years ended 31 March 2023.
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WILTSHIRE FAMILY HISTORY SOCIETY
NOTES TO THE ACCOUNTS (cont.)
YEAR ENDED 31 MARCH 2023
7. THE EUNICE BANKS LEGACY FUND INCLUDED IN THE UNRESTRICTED FUNDS
The balance as at 31 March 2023 was £7,532 (2022 £7,532). There were no movements on the Eunice Banks Fund during the two years ended 31 March 2023.
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