WILTSHIRE FAMILY HISTORY SOCIETY CHARITY NUMBER 290284
REPORT AND ACCOUNTS
YEAR ENDED 31 MARCH 2024
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 2024.
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 Bob Knightley Mr Michael Langtree Mr John Mills Mrs Jenny Pope Miss Jane Syckelmoore Rev Graham Warmington Mr David Weaver 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 in the early part of the 2020’s has had a long term effect on the activities of the Society. The branches which previously had meetings twice a month reverted to monthly face to face meetings with additional meetings held virtually. The Virtual Branch has flourished and proved a useful addition for out of county and overseas members. The proposal to encourage the formation of regional overseas Virtual branches however did not reach fruition. Some of the branches have noticed considerably reduced attendances, and because of the lack of willing officers Chippenham Branch has ceased to operate as a separate entity.
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 .
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WILTSHIRE FAMILY HISTORY SOCIETY
TRUSTEES’ ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 2024
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 after the pandemic, 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
Our small but dedicated group of transcribers continues its work at the Wiltshire & Swindon History Centre. We have been delighted to welcome – and welcome back – three transcribers to join the “team”. We have continued work on Manor Court records, Jurors Lists and Quarter Session Depositions as well as checking transcriptions of parish registers. During the year we have published the final Salisbury parish registers of baptisms and burials – St Edmunds and St Martins. The latter was dedicated to John Hurley in acknowledgment of his sterling work in undertaking transcription, leading and encouraging other transcribers and in publishing so many titles over the years. Our Chairman made a formal presentation of a print copy to him in March, shortly after publication.
Coach Trips
In 2023 we were not able to attract sufficient researchers to visit London Metropolitan Archives. Previously, people planning to take advantage of other venues – Society of Genealogists and the London Museum – had joined us. Both places were closed for relocation to new premises; so a future visit when they are both opened again may be more successful.
We did however attract a greater number for our trip to the St. Fagans National Museum. Whereas much of our research relies on paper records, the benefit of seeing how our ancestors lived and worked can lead to a greater appreciation of our own families’ past.
Resource Centre
The Society’s Resource Centre in Devizes is its focal point. It is usually active on one morning a week for administration, printing, and despatch of publications. It is also used regularly by committees, on one Saturday each month for hosting visiting researchers, and on occasion for ad hoc visits. About a half-dozen research queries arrive each month and are answered by a small team using a mixture of Society’s Library and computers, working-at-home, and on occasion the County Archives. The Resource Centre’s storage space is invaluable for holding the stock of sales publications and CDs etc, the supplies needed for sending them out, and the paraphernalia for open days. The Library’s holdings continue to increase, more noticeably in recent years due to the collections of books and research paperwork being given to the Society when family historians, often elderly, no longer pursue the hobby. Each collection requires careful, often lengthy, sifting to ensure that appropriate material is retained or found a suitable home.
Presentation
The Society maintains an outreach presence by attending family history shows, whether arranged by other Societies, by a large corporate player, or by the Family History Federation. On these occasions, which are attended by a range of commercial and voluntary groups from the wider world of family history, visitors can meet our team, see our products, receive advice, and possibly become WFHS members. This year we attended five such shows in person and attended three virtual shows. Virtual shows include the same range of participants as real shows, but everyone – whether exhibitor, or lecturer, or visitor from UK or abroad, appears via the internet. In the summer our Salisbury Branch hosted the first WFHS show since the pandemic; the event was concentrated on South Wiltshire and adjacent counties. It was a success, and in the coming year our Swindon Branch will host a similar day with a North Wiltshire emphasis.
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WILTSHIRE FAMILY HISTORY SOCIETY
TRUSTEES’ ANNUAL REPORT (cont.)
FOR THE YEAR ENDED 31 MARCH 2024
ACHIEVEMENTS AND PERFORMANCE
The trustees acknowledge the debt the Society owes to the small group of volunteers comprising transcribers, Branch Officers, Journal and Website Officers, all committee members, and the Resource Centre 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 Chippenham branch ceasing to operate as a separate branch.
The other branches have continued more of less as normal although with sometimes reduced attendances, with Devizes branch continuing to meet only once 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 although the possibility of overseas regional virtual meetings did not get off the ground.
FINANCIAL REVIEW
In general, income remains reasonably steady with the decline in membership numbers slowing in the last year. Expenditure however continues to climb; in particular the cost of branch speakers and hall rentals has increased. The accounts have again resulted in a deficit situation, which is not ideal for a charity but the trustees believe that the overall financial position of the Society is healthy with a considerable surplus of assets over liabilities.
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
As mentioned above, the Society is in a reasonably healthy position even with the steady reduction in membership numbers, due in no small measure because of its financial position built up over a number of years. However it is a continuing worry that there is a reluctance of members willing to take on positions of responsibility.
In the future it is likely that the trend will be that the branch face-to-face meetings will diminish to be replaced by more virtual and hybrid meetings. It is anticipated that the parish register transcript of Ludgershall will be published in May 2024 which will just leave Ramsbury and Wilton to be published. This will complete the mammoth transcribing and publishing effort by the Society, of all the Wiltshire baptism and burial parish registers. Everyone who has been involved in the project should be justifiably proud.
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 cost of printing and posting the quarterly journal particularly to overseas members is a cause of concern as it often exceeds the annual subscription. Members are encouraged to access the digital copy from our website rather than having a posted copy.
The trustees’ annual report was approved on 23 July 2024 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 2024, 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
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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 23 July 2024 GL53 7RR
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WILTSHIRE FAMILY HISTORY SOCIETY
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 MARCH 2024
GENERAL UNRESTRICTED FUND
| RESOURCES EXPENDED | INCOMING RESOURCES | ||||
|---|---|---|---|---|---|
| 2024 | 2023 | 2024 | 2023 | ||
| Charitable activities: | Incoming resources from generating funds: | ||||
| Resource Centre Costs: | Donations and Legacies | ||||
| Rent | 8,000 | 7,529 | Subscriptions | 17,268 | 17,103 |
| Service Charges including Utilities | 2,277 | 2,360 |
Gift Aid | 2,301 | 2,811 |
| Rates | 637 | 604 |
General Donations | 754 | 808 |
| Premises Expenses | 627 | 1,839 |
Bequests | - | 210 |
| Computer Maintenance and Security | 1,243 | 110 | Branch Income | 967 | 890 |
| Telephone and Broadband | 613 | 739 | ---------- | ---------- | |
| ---------- | ---------- | 21,290 | 21,822 | ||
| 13,397 | 13,181 | ---------- | ---------- | ||
| Journal Production | 6,254 | 6,435 | Other Trading Activities | ||
| Journal Postage | 4,445 | 4,757 |
Genfair Sales and Postage | 3,406 | 3,897 |
| Journal Editor Costs | 3,308 | 2,992 | Other Sales | 641 | 696 |
| Branch Expenditure | 3,760 | 4,293 | Internet Royalties | 9,848 | 9,294 |
| Open Days WFHS | 700 | 173 | Research | 500 | 737 |
| Open Days other | 218 | - | Coach Trips Income | 1,090 | 1,584 |
| Donations | 40 | 410 | Open Days WFHS | 124 | - |
| ---------- | ---------- | ---------- | ---------- | ||
| 32,122 | 32,241 | 15,609 | 16,208 | ||
| ---------- | ---------- | ---------- | ---------- | ||
| Raising Funds | Investments | ||||
| Publication costs adjusted for stock | 1,049 | 1,473 | Interest | 5,373 | 652 |
| Publication Postage | 109 | 189 | ---------- | ---------- | |
| Nimrod Royalties | 229 | 226 | 5,373 | 652 | |
| Commission on Sales and Postage | 490 | 565 | ---------- | ---------- | |
| Research Costs | 81 | 127 | |||
| Coach Trips Expenditure | 750 | 1,420 | |||
| Investment Manager’s Fees | 84 | 125 |
|||
| ---------- | ---------- | ||||
| 2,792 | 4,125 |
||||
| ---------- | ---------- | ||||
| Governance Costs: | |||||
| Independent Examiner’s Fees | 500 | 524 | |||
| Finance Officer | 2,660 | 2,664 | |||
| FFHS Subscription | 545 | 560 |
|||
| Other Subscriptions | 280 | 840 | |||
| Insurance | 511 | 508 |
|||
| Administration, Postage and Stationery | 342 | 156 | |||
| Membership Postage and Admin Costs | 270 | 257 |
|||
| Advertising | 150 | 150 |
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| Website Hosting and Maintenance Costs | 4,547 | 1,149 |
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| Annual General Meeting Costs | 38 | 71 |
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| Travel | 15 | 20 |
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| PayPal Fees | 205 | 216 |
|||
| Commission on Subs and Donations | 60 | 44 |
|||
| Depreciation of fixed assets | 191 | 239 |
|||
| Loss on Disposal of Fixed Assets | - | 11 | |||
| ---------- | ---------- | ||||
| 10,314 | 7,409 | ||||
| ---------- | ---------- | ||||
| ---------- | ---------- | ---------- | ---------- | ||
| TOTAL RESOURCES EXPENDED | 45,228 | 43,775 | TOTAL INCOMING RESOURCES | 42,272 | 38,682 |
| ---------- | ---------- | ---------- | ---------- | ||
| NET MOVEMENT OF FUND | - | - | NET MOVEMENT OF FUND | 2,956 | 5,093 |
| ---------- | ---------- | ---------- | ---------- | ||
| £ 45,228 | £ 43,775 | £ |
45,228 £ 43,775 | ||
| ========= | ========= | ========= ========= |
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WILTSHIRE FAMILY HISTORY SOCIETY
STATEMENT OF FINANCIAL ACTIVITIES (cont.)
YEAR ENDED 31 MARCH 2024
| Unrestricted | Restricted | |||
|---|---|---|---|---|
| Funds | Funds | 2024 | 2023 | |
| Incoming Resources | ||||
| Donations and Legacies | 21,290 | - | 21,290 | 21,822 |
| Other Trading Activities | 15,609 | - | 15,609 | 16,208 |
| Investments | 5,373 | - | 5,373 | 652 |
| -------------- | -------------- | -------------- | -------------- | |
| Total receipts | 42,272 | - | 42,272 | 38,682 |
| ============ | ============ | ============ | ============ | |
| Resources Expended | ||||
| Charitable Activities | 32,122 | - | 32,122 | 32,241 |
| Raising Funds | 2,792 | - | 2,792 | 4,125 |
| Governance Costs | 10,314 | - | 10,314 | 7,409 |
| -------------- | -------------- | -------------- | -------------- | |
| Total expenditure | 45,228 | - | 45,228 | 43,775 |
| ============ | ============ | ============ | ============ | |
| Net expenditure | (2,956) | - | (2,956) | (5,093) |
| Transfers between funds | 996 | (996) | - | - |
| -------------- | -------------- | -------------- | -------------- | |
| Net Movement in Funds | (1,960) | (996) | (2,956) | (5,093) |
| ============ | ============ | ============ | ============ | |
| Reconciliation of Funds | ||||
| Net Movement in Funds | (1,960) | (996) | (2,956) | (5,093) |
| Total Funds brought Forward | 159,305 | 996 | 160,301 | 165,394 |
| -------------- | -------------- | -------------- | -------------- | |
| Total Funds Carried Forward | £ 157,345 | £ - | £ 157,345 | £ 160,301 |
| ============ | ============ | ============ | ============ |
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WILTSHIRE FAMILY HISTORY SOCIETY
BALANCE SHEET
AS AT 31 MARCH 2024
| NOTE | 2024 | 2023 | |||
|---|---|---|---|---|---|
| FIXED ASSETS | 3 | 763 | 954 | ||
| CURRENT ASSETS | |||||
| Stock | 5,155 | 5,240 | |||
| Debtors | 4 | 13,165 | 9,898 | ||
| Current Bank Accounts | 3,426 | 10,987 | |||
| Deposit Accounts and Bonds | 139,096 | 139,801 | |||
| Cash in hand | 465 | 1,021 | |||
| -------------- | ---------- | ||||
| TOTAL CURRENT ASSETS | 161,307 | 166,947 | |||
| ---------- | ---------- | ||||
| CREDITORS: Amounts falling due within one year | |||||
| Creditors and accruals | 5 | 4,725 | 7,600 | ||
| ---------- | ---------- | ||||
| 4,725 | 7,600 | ||||
| ---------- | ---------- | ||||
| NET CURRENT ASSETS | 156,582 | 159,347 | |||
| -------------- | -------------- | ||||
| NET ASSETS | £ 157,345 | £ 160,301 | |||
| ============ | ============ | ||||
| FUNDS OF THE CHARITY: | |||||
| Unrestricted Fund | 157,345 | 159,305 | |||
| Restricted Funds | - | 996 | |||
| -------------- | -------------- | ||||
| Total Charity Funds | £ 157,345 | £ 160,301 | |||
| ========= | ========= |
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WILTSHIRE FAMILY HISTORY SOCIETY
NOTES TO THE ACCOUNTS
YEAR ENDED 31 MARCH 2024
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 2024
| 3. | TANGIBLE FIXED ASSETS | |||
|---|---|---|---|---|
| Fixtures and | Office | |||
| Fittings | Equipment | Total | ||
| COST | ||||
| At 1 April 2023 | 36,547 | 9,401 | 45,948 | |
| -------------- | -------------- | -------------- | ||
| At 31 March 2024 | 36,547 | 9,401 | 45,948 | |
| -------------- | -------------- | -------------- | ||
| DEPRECIATION | ||||
| At 1 April 2023 | 35,593 | 9,401 | 44,994 | |
| Charge for the year | 191 | - | 191 | |
| -------------- | -------------- | -------------- | ||
| At 31 March 2024 | 35,784 | 9,401 | 45,185 | |
| ----------- | ---------- | ----------- | ||
| NET BOOK VALUE | ||||
| 31 March 2024 | £ 763 | £ - | £ 763 | |
| ============ | ============ | ============ | ||
| 31 March 2023 | £ 954 | £ - | £ 954 | |
| ============ | ============ | ============ | ||
| 4. | DEBTORS AND PREPAYMENTS | |||
| 2024 | 2023 | |||
| Gift Aid | 2,301 | 2,811 | ||
| Accrued Income | 6,779 | 2,089 | ||
| Prepayments | 2,460 | 3,373 | ||
| Other Debtors | 1,625 | 1,625 | ||
| ------------- | ------------- | |||
| £ 13,165 | £ 9,898 | |||
| ======== | ======== | |||
5. |
CREDITORS AND ACCRUALS | |||
| 2024 | 2023 | |||
| Accruals | 3,717 | 5,020 | ||
| Income Received in Advance | 1,008 | 2,580 | ||
| ------------- | ------------- | |||
| £ 4,725 | £ 7,600 |
|||
| ======== | ======== |
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. This fund has not been used for several year and is no longer required. The Trustees took the decision to take advantage of provisions of the Charities Act 2022 and transfer the remaining funds to the General Unrestricted Fund.
The balance as at 31 March 2024 was £NIL (2023 £996).
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WILTSHIRE FAMILY HISTORY SOCIETY
NOTES TO THE ACCOUNTS (cont.)
YEAR ENDED 31 MARCH 2024
7. THE EUNICE BANKS LEGACY FUND INCLUDED IN THE UNRESTRICTED FUNDS
The Trustees have taken the decision to close the designated Eunice Bank Fund. The balance as at 31 March 2024 was £NIL (2023 £7,532).
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