## **Trustees’ Report 2020-2021**
## **by John Young Vice Chair**
We have maintained our normal activities, despite the pandemic, although in a radically different way. All meetings have been conducted online, using Zoom software, making them available to all members, wherever they live. Up to four talks or workshops have been offered each month and have been attended by a far greater number of members and guests than we have ever seen at live meetings. A highlight was a Workshop, which attracted a large number of non-members. All members, now have the opportunity, not only to enjoy our talks, but to converse with each other across the world. Approximately half our members live out of county, with a significant number overseas, from Australia to North America. Even local members, for reasons of health and/or lack of transport, have been able to join in. The online arrangements have led to lots of positive feedback and does enable individuals to have every opportunity to be fully involved in the Society at large.
We are determined that all future member meetings will be available online. We have begun to experiment with hybrid meetings, where the Zoom session is projected at our regular venues. This enables groups of members to come together to participate in the meetings. So far, personal attendance has been limited and we are still to resolve some technical issues. We will continue to experiment in the hope that we can provide the greatest possible choice for our members.
Alongside our successful online meetings, the Society has taken part in several online Family History Fairs. The first, organised by the Family History Federation, resulted in the recruitment of twice the number we would have expected at an equivalent live event. We then exhibited at RootsTech 2021, a major international event organised by Family Search in Utah, USA. We gained many more members during that show. Recently, a presentation on the upcoming RootsTech 2022, used our 2021 booth as “a great example” of good practice. We would like to thank all 23 volunteers who helped to run our booth, without a break, for 84 hours over three days.
A recruitment campaign, led by an article in a widely circulated third party online newsletter, and interviews on both national and local radio, contributed to an increase in our membership of 25%.
Other activities have continued, as normal, including our support for the Victoria County History publications and our Student Award. For the first time we made a donation to the War Memorial Trust to help support their
work preserving war memorials which are an important source of information for family historians.
Our website has been upgraded, with new content.
The only setback during the year was the decision of members in the North-West Essex area to cease to operate as a Branch. Sincere thanks are sent to past and present members who carried out valuable transcription work for the benefit of the whole Society.
All in all, it has been a very successful year for the Society despite the difficulties imposed by the pandemic. Reduced expenditure on premises for meetings, and increased income from new members, has resulted in a healthy surplus. We are examining ways of spending this surplus to enable digitisation of records to make them more widely available.
Finally, we thank our Treasurer Ron Knights who is standing down after serving for fifteen years. He will continue to support our new Treasurer Tanya Sewell to ensure a smooth handover. Thanks also goes to Angela Hillier, Ray Poole and David Cooper for their contributions to the Executive Committee and who have all decided to step down. Lastly thanks goes to our retiring Chair David Eniffer as he completed his second stint in the roll and who is handing the reigns over to Elizabeth Cox.
**ESSEX SOCIETY FOR FAMILY HISTORY FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Charity No: 290552**
**P KITTLE FFA FIPA FFTA Financial Accountant**
**Page 1**
## **ESSEX SOCIETY FOR FAMILY HISTORY**
**TRUSTEES** Meryl Rawlings - Secretary Ronald Knights – Treasurer Paul Stirland John Young Elizabeth Cox Heather Feather Pauline Adlem Raymond Poole Colleen Devenish Janice Sharpe Eric Jude Andrea Hewitt David Cooper Helen Matten – appointed 21.9.2019 Mary Ann Rix – appointed 17.10.2020 Trevor William Rix – appointed 17.10.2020 David Malcolm Eniffer – appointed 17.10.2020 Angela Susan Hillier – appointed 17.10.2020 **PRINCIPAL OFFICE** ESFH Research Centre C/O Essex Record Office Wharf Road Chelmsford CM2 6YT **CHARITY REGISTRATION** 290552 **INDEPENDENT EXAMINER** P Kittle FFA FIPA FFTA Financial Accountant 37 Fraser Close Chelmsford Essex CM2 0TD **CONTENTS Pages 2 – 3** Trustees Report **4** Independent Examiners Report **5** Statement of Financial Activities **6** Balance Sheet **7 – 13** Notes to the accounts
**Page 2**
## **ESSEX SOCIETY FOR FAMILY HISTORY**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31 MARCH 2021**
The trustees present their report along with the financial statements of the charity for the period ended 31 March 2021. The financial statements have been prepared in accordance with the accounting policies set out on page 7 and comply with the charity’s trust deed and applicable law.
## **Constitution and objects**
Essex Society for Family History is constituted under a trust deed dated 6th October 1994, revised in minor respects on 20/2/99, 20/9/03 and 27/9/08.
The charity’s objects are to promote and encourage the public study of British Family History, genealogy, heraldry and local history with particular reference to Essex and to promote the preservation, security and accessibility of archival material.
## **Organisation**
The trustees who have served during the period are set out on page 1. The trustees are elected from fully paid up members of the society. Members of the committee are subject to election or re-election at the Annual General Meeting for one year. The chairman shall be in office for not more than five consecutive years and must have a break of one year before seeking re-election.
## **Related Parties**
The charity has a close relationship with The Federation of Family History Societies (FFHS). Details of the financial and other support provided by the Essex Society for Family History is detailed in note 6.
## **Reserves Policy**
The charity’s policy is to maintain sufficient reserves to cover its operational costs for at least the following 3 months. At the year end, the charity had sufficient reserves to comply with this policy. The level of reserves is kept under close scrutiny by the trustees.
## **Risk Management**
The trustees have examined the major operational, strategic and business risks which the charity faces and confirm that appropriate systems are in place to mitigate the effects of these risks.
## **Public Benefit**
The Trustees have complied with the duty in Section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charities Commission. They have referred to the guidance in the Charity Commission’s general guidance on Public Benefit when reviewing the Trust’s aims and objectives and in planning future activities as demonstrated above.
**Page 3**
## **ESSEX SOCIETY FOR FAMILY HISTORY**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31 MARCH 2021**
## **Trustee’s responsibilities in relation to the financial statements**
Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial period, which give a true and fair view of the charity’s financial activities during the period and of its financial position at the end of the period. In preparing those financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently;
- Make judgements and estimates that are reasonable and prudent;
- State whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements; and
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees and signed on their behalf by:
Chair of trustees Essex Society for Family History
**Page 4**
## **INDEPENDENT EXAMINER'S REPORT TO**
## **THE TRUSTEES OF ESSEX SOCIETY FOR FAMILY HISTORY**
This report on the accounts of the trustees for the year ended 31 March 2021, which are set out on pages 5 to 13, is in respect of an examination carried out under Section 145 of the Charities Act 2011.
## **Respective responsibilities of the trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts; The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (The Charities Act) and that an Independent examination is needed.
It is my responsibility to:
- Examine the accounts under section 145 of the Charities Act.
- To follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)9(b) of the Charities Act); and
- To state whether in particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with 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:
- (1) which gives me reasonable cause to believe that in, any material respect, the requirements;
- to keep accounting records in accordance with Section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
P Kittle FFA FIPA FFTA Financial Accountant 37 Fraser Close Chelmsford Essex CM2 OTD Date:
**Page 5**
## **ESSEX SOCIETY FOR FAMILY HISTORY STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021**
|**Notes**
**2021**
**£**
**Incoming resources**
Subscriptions
21,212
Gift aid
-
Sales
1
1,244
Services supplied
2
221
Donations
275
Meetings in Essex
3
-
Interest received
4
17
Investment income
1,798
Find my past
3,470
Miscellaneous
6
_____
**TOTAL INCOMING RESOURCES**
28,243
_____
**Resources expended**
Merchandising
5
362
Society payments
6
1,128
Search and certificates service
102
Depreciation
7
795
Meetings in Essex
8
1,420
Hire of accommodation
1,877
The Essex Family Historian
9
8,009
Postage, telephone, printing & stationery
847
Donations (Victoria CH – Essex)
1,000
ESFH Award
500
Projects
128
Credit card charge
551
Internet/computer maintenance
95
Bank charges
40
Committee expenses
24
Research room expenses
-
Miscellaneous expenses
123
Website development
2,185
_____
19,186
Examiners fees
850
_____
**TOTAL RESOURCES EXPENDED**
20,036
_____
**Net income/(expenditure before**
**gains & losses on investments**
8,207
Net gains/(losses) on investment
(10,537)
_____
**NET SURPLUS FOR YEAR**
**CARRIED TO GENERAL FUND**
18,745
_____|**2020**
**£**
21,752
-
935
506
1,413
602
90
1,763
4,250
-
_____
31,311
_____
364
1,687
139
438
2,466
5,633
6,957
1,575
750
500
322
325
300
15
627
185
467
2,230
_____
24,980
840
_____
25,820
_____
5,491
(1656)
_____
3,835
_____|
|---|---|
The notes on pages 7 to 13 form part of these accounts
**Page 6**
## **ESSEX SOCIETY FOR FAMILY HISTORY**
## **BALANCE SHEET – 31 MARCH 2021**
||**Notes**||**2021**||**2020**||
|---|---|---|---|---|---|---|
|||**£**||**£**|**£**|**£**|
|**FIXED ASSETS**|11|||1,620||1,988|
|**CURRENT ASSETS**|||||||
|**STOCK**|||||||
|Library|10|3,841|||4,268||
|Books/CDs|5|558|||762||
|Investments|14|61,440|||50,903||
|Bank balances and cash in hand|12|46,762|||32,563||
|||______|||_____||
|||112,601|||88,496||
|**CREDITORS and ACCRUALS**|||||||
|Amounts falling due within one|||||||
|year|||||||
|Sundry creditors and accruals|13|14,524|||9,532||
|||_____|||_____||
|**NET CURRENT ASSETS**||||98,077||78,964|
|||||_____||_____|
|**NET ASSETS**||||99,697||80,952|
|||||_____||_____|
|**REPRESENTED BY:**|||||||
|**GENERAL FUND - UNRESTRICTED**|||||||
|Balance at 1 April 2020||||80,952||77,117|
|Net Surplus for the year|15|||18,745||3,835|
|||||_____||_____|
|Balance at 31 March 2021||||99,697||80,952|
|||||_____||_____|
Approved by the Committee of Trustees and signed on its behalf by:
Chair Date of approval:
The notes on pages 7 to 13 form part of these accounts
**Page 7**
## **ESSEX SOCIETY FOR FAMILY HISTORY**
## **NOTES TO THE FINANCIAL STATEMENTS – 31 MARCH 2021**
## **1 PRINCIPAL ACCOUNTING POLICIES**
## **Accounting convention**
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective March 2000). In preparing the financial statements the charity follows best practice as laid down in the Statement of Recommended Practice - Accounting and Reporting by Charities (SORP 2005) issued in March 2005.
## **Fund accounting**
The charity’s unrestricted funds consist of reserves which the charity may use for its purpose at its own discretion.
## **Incoming resources**
Donations, legacies and similar incoming resources are recognised at their full amount in the period in which they are receivable. Gifts-in-kind are included at a reasonable estimate of market value. When donors specify that grants and gifts be for particular purposes, the amount is included in the appropriate fund (see Fund Accounting above).
## **Resources expended**
Resources expended are included in the Statement of Financial Activities (‘SOFA’) on an accruals basis, inclusive of any irrecoverable VAT. All costs have been directly attributed to one of the categories of the SOFA.
Management and administration costs are those costs incurred in running the charity as an organisation.
## **Tangible Fixed Assets**
All assets or groups of similar assets costing £100 or more are capitalised at cost. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
The useful economic life of each class of assets is as follows: Equipment 20% of cost.
## **Deferred Incoming Resources**
Incoming resources received or receivable in the current accounting period but relating to the following one are recorded as “deferred income” and shown as creditors in the balance sheet.
## **Taxation**
The Trust has charitable status and is afforded the tax exemptions set out in the Income Taxes Act 1988.
## **Stock**
Stock has been valued by the Trustees and it has not been subject to external examination.
**Page 8**
## **ESSEX SOCIETY FOR FAMILY HISTORY**
## **NOTES TO THE FINANCIAL STATEMENTS – 31 MARCH 2021**
## **1 SALES**
|Bookstall – books / cards
Bookstall – CDs
Postal – CDs
**2 SERVICES SUPPLIED**
Magazine advertising
ESFH courier & search service
**3 MEETINGS IN ESSEX**
Refreshments
**4 INTEREST RECEIVED**
Charity Aid Foundation
COIF Deposit
**5 MERCHANDISING**
Opening stock
Purchases
Closing stock at valuation|**2021**
**£**
24
-
1,220
____
1,244
____
112
109
___
221
___
-
___
-
4
13
__
17
__
762
159
(558)
___
363
___|**2020**
**£**
488
17
430
___
935
___
313
193
___
506
___
602
___
-
90
__
90
__
902
224
(762)
___
364
___|
|---|---|---|
**Page 9**
## **ESSEX SOCIETY FOR FAMILY HISTORY**
## **NOTES TO THE FINANCIAL STATEMENTS – 31 MARCH 2021**
|**6 SOCIETY PAYMENTS**
Subscriptions payable
- FFHS
- Other
Conference and fairs
**7 DEPRECIATION**
Depreciation on equipment
**8 MEETINGS IN ESSEX**
Teas at meetings
Speakers at meetings
**9 THE ESSEX FAMILY HISTORIAN**
Printing
Postage
**10 LIBRARY**
Opening stock
Purchases in year
Depreciation of library stock
Closing stock|**2021**
**£**
633
-
495
____
1,128
____
368
___
-
1,420
____
1,420
____
5,581
2,429
____
8,010
____
4,268
-
(427)
____
3,841
____|**2020**
**£**
708
-
979
____
1,687
____
438
___
527
1,939
____
2,466
____
4,967
1,990
____
6,957
____
4,268
-
____
4,268
____|
|---|---|---|
**Page 10**
## **ESSEX SOCIETY FOR FAMILY HISTORY**
## **NOTES TO THE ACCOUNTS – 31 MARCH 2020**
## **11 FIXED ASSETS**
|**11 FIXED ASSETS**||
|---|---|
||**Equipment**|
||**£**|
|**COST/VALUATION**||
|At 1 April 2020|13,109|
|Additions||
||_____|
|At 31 March 2021|13,109|
||_____|
|**DEPRECIATION**||
|At 1 April 2020|11,121|
|Charge for the year|(368)|
||_____|
|At 31 March 2021|10,753|
||_____|
|**WRITTEN DOWN VALUE**||
|At 31 March 2021|1,620|
||____|
|At 31 March 2020|1,988|
||____|
**12 BANK BALANCES CASH IN HAND**
|**2021**
**£**
Branches: Bank and Building
Society accounts
729
Floats
200
Cash in hand
4
CAF – Current Account
10,457
CAF - Savings
8,024
COIF fund deposit Account
11,272
Co-Operative Bank
12,948
Paypal
3,128
_____
46,762
_____|**2020**
**£**
783
200
171
2,845
8,020
11,258
6,686
2,600
_____
32,563
_____|
|---|---|
**Page 11**
**ESSEX SOCIETY FOR FAMILY HISTORY NOTES TO THE ACCOUNTS – 31 MARCH 2021**
|**13 SUNDRY CREDITORS AND ACCRUALS**
Accruals
Subscriptions paid in advance
**14 INVESTMENT**
CCLA COIF Charities Investment Fund*
(3036.06 Income Units @ 1789.15 per unit)**
(397.99 Income Units @ 1789.15 per unit)**|**2021**
**£**
850
13,674
_____
14,524
_____
54,320
7,121
_____
61,440
_____|**2020**
**£**
850
8,682
____
9,532
____
45,004
5,899
_____
50,903
_____|
|---|---|---|
*Purchased on 21/11/2013 under account no. 101410001T 3036.06 units in the COIF Charities Investment Fund Income Units at a total cost of £35,000.00.
Purchased 02/07/2015 under account no. 101410001T – 397.99 units in the COIF Charities Investment Fund Income Units at a total cost of £5,000.00.
** Selling price valuation at 31/03/2021
|**15 NET SURPLUS (DEFICIT) FOR**|**THE YEAR**|||
|---|---|---|---|
|Headquarters||20,916|6,440|
|S.E. Branch|17|(255)|(912)|
|W. Branch|18|(1,537)|(849)|
|N.E. Branch|19|(322)|(723)|
|N.W. Branch|20|(58)|(121)|
|||_____|____|
|||18,744|3,835|
|||_____|____|
|**16 SOUTH EAST ESSEX BRANCH**||||
|INCOME||||
|Sales||-|34|
|Donations||25|573|
|Meetings in Essex||-|373|
|Miscellaneous||-||
|Excess of expenditure over income||255|912|
|||___|____|
|||280|1,892|
|||___|____|
|EXPENDITURE||||
|Meetings in Essex||-|447|
|Speakers||80|345|
|Hire of accommodation||200|1,100|
|Conference, fairs and open days||-|-|
|Postage, stationary etc||-|-|
|||___|____|
|||280|1,892|
|||___|____|
**Page 12**
## **ESSEX SOCIETY FOR FAMILY HISTORY**
## **NOTES TO THE ACCOUNTS – 31 MARCH 2021**
|**17 WEST ESSEX BRANCH**
INCOME
Sales
Meetings in Essex
Donations
Excess of expenditure over income
EXPENDITURE
Meetings in Essex
Speakers
Hire of accommodation
Postage, stationery etc
Miscellaneous
**18 NORTH EAST ESSEX BRANCH**
INCOME
Sale of merchandising
Donations
Meetings in Essex
Excess of expenditure over income
EXPENDITURE
Meetings in Essex
Speakers
Postage and stationery
Hire of accommodation
Projects
Committee expenses
Equipment|**2021**
**£**
-
-
-
1,537
____
1,537
____
-
375
1,156
6
-
____
1,537
____
-
-
-
322
___
322
___
-
295
27
-
-
-
-
___
322
___|**2020**
**£**
146
115
65
849
____
1,175
____
137
445
543
8
42
____
1,175
____
46
4
73
723
___
847
___
33
200
13
572
-
30
-
___
847
___|
|---|---|---|
**Page 13**
**ESSEX SOCIETY FOR FAMILY HISTORY**
## **NOTES TO THE ACCOUNTS – 31 MARCH 2021**
|**19 NORTH WEST ESSEX BRANCH**
INCOME
Donations
Meetings in Essex
Excess of expenditure over income
EXPENDITURE
Meetings in Essex
Hire of accommodation
Speakers
Subscriptions to other societies
Hire of accommodation|**2021**
**£**
-
-
58
__
58
__
-
58
-
-
-
__
58
__|**2020**
**£**
2
121
___
123
___
10
113
-
-
-
___
123
___|
|---|---|---|
**ESSEX SOCIETY FOR FAMILY HISTORY FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Charity No: 290552**
**P KITTLE FFA FIPA FFTA Financial Accountant**
**Page 1**
## **ESSEX SOCIETY FOR FAMILY HISTORY**
**TRUSTEES** Meryl Rawlings - Secretary Ronald Knights – Treasurer Paul Stirland John Young Elizabeth Cox Heather Feather Pauline Adlem Raymond Poole Colleen Devenish Janice Sharpe Eric Jude Andrea Hewitt David Cooper Helen Matten – appointed 21.9.2019 Mary Ann Rix – appointed 17.10.2020 Trevor William Rix – appointed 17.10.2020 David Malcolm Eniffer – appointed 17.10.2020 Angela Susan Hillier – appointed 17.10.2020 **PRINCIPAL OFFICE** ESFH Research Centre C/O Essex Record Office Wharf Road Chelmsford CM2 6YT **CHARITY REGISTRATION** 290552 **INDEPENDENT EXAMINER** P Kittle FFA FIPA FFTA Financial Accountant 37 Fraser Close Chelmsford Essex CM2 0TD **CONTENTS Pages 2 – 3** Trustees Report **4** Independent Examiners Report **5** Statement of Financial Activities **6** Balance Sheet **7 – 13** Notes to the accounts
**Page 2**
## **ESSEX SOCIETY FOR FAMILY HISTORY**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31 MARCH 2021**
The trustees present their report along with the financial statements of the charity for the period ended 31 March 2021. The financial statements have been prepared in accordance with the accounting policies set out on page 7 and comply with the charity’s trust deed and applicable law.
## **Constitution and objects**
Essex Society for Family History is constituted under a trust deed dated 6th October 1994, revised in minor respects on 20/2/99, 20/9/03 and 27/9/08.
The charity’s objects are to promote and encourage the public study of British Family History, genealogy, heraldry and local history with particular reference to Essex and to promote the preservation, security and accessibility of archival material.
## **Organisation**
The trustees who have served during the period are set out on page 1. The trustees are elected from fully paid up members of the society. Members of the committee are subject to election or re-election at the Annual General Meeting for one year. The chairman shall be in office for not more than five consecutive years and must have a break of one year before seeking re-election.
## **Related Parties**
The charity has a close relationship with The Federation of Family History Societies (FFHS). Details of the financial and other support provided by the Essex Society for Family History is detailed in note 6.
## **Reserves Policy**
The charity’s policy is to maintain sufficient reserves to cover its operational costs for at least the following 3 months. At the year end, the charity had sufficient reserves to comply with this policy. The level of reserves is kept under close scrutiny by the trustees.
## **Risk Management**
The trustees have examined the major operational, strategic and business risks which the charity faces and confirm that appropriate systems are in place to mitigate the effects of these risks.
## **Public Benefit**
The Trustees have complied with the duty in Section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charities Commission. They have referred to the guidance in the Charity Commission’s general guidance on Public Benefit when reviewing the Trust’s aims and objectives and in planning future activities as demonstrated above.
**Page 3**
## **ESSEX SOCIETY FOR FAMILY HISTORY**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31 MARCH 2021**
## **Trustee’s responsibilities in relation to the financial statements**
Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial period, which give a true and fair view of the charity’s financial activities during the period and of its financial position at the end of the period. In preparing those financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently;
- Make judgements and estimates that are reasonable and prudent;
- State whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements; and
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees and signed on their behalf by:
Chair of trustees Essex Society for Family History
**Page 4**
## **INDEPENDENT EXAMINER'S REPORT TO**
## **THE TRUSTEES OF ESSEX SOCIETY FOR FAMILY HISTORY**
This report on the accounts of the trustees for the year ended 31 March 2021, which are set out on pages 5 to 13, is in respect of an examination carried out under Section 145 of the Charities Act 2011.
## **Respective responsibilities of the trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts; The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (The Charities Act) and that an Independent examination is needed.
It is my responsibility to:
- Examine the accounts under section 145 of the Charities Act.
- To follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)9(b) of the Charities Act); and
- To state whether in particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with 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:
- (1) which gives me reasonable cause to believe that in, any material respect, the requirements;
- to keep accounting records in accordance with Section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
P Kittle FFA FIPA FFTA Financial Accountant 37 Fraser Close Chelmsford Essex CM2 OTD Date:
**Page 5**
## **ESSEX SOCIETY FOR FAMILY HISTORY STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021**
|**Notes**
**2021**
**£**
**Incoming resources**
Subscriptions
21,212
Gift aid
-
Sales
1
1,244
Services supplied
2
221
Donations
275
Meetings in Essex
3
-
Interest received
4
17
Investment income
1,798
Find my past
3,470
Miscellaneous
6
_____
**TOTAL INCOMING RESOURCES**
28,243
_____
**Resources expended**
Merchandising
5
362
Society payments
6
1,128
Search and certificates service
102
Depreciation
7
795
Meetings in Essex
8
1,420
Hire of accommodation
1,877
The Essex Family Historian
9
8,009
Postage, telephone, printing & stationery
847
Donations (Victoria CH – Essex)
1,000
ESFH Award
500
Projects
128
Credit card charge
551
Internet/computer maintenance
95
Bank charges
40
Committee expenses
24
Research room expenses
-
Miscellaneous expenses
123
Website development
2,185
_____
19,186
Examiners fees
850
_____
**TOTAL RESOURCES EXPENDED**
20,036
_____
**Net income/(expenditure before**
**gains & losses on investments**
8,207
Net gains/(losses) on investment
(10,537)
_____
**NET SURPLUS FOR YEAR**
**CARRIED TO GENERAL FUND**
18,745
_____|**2020**
**£**
21,752
-
935
506
1,413
602
90
1,763
4,250
-
_____
31,311
_____
364
1,687
139
438
2,466
5,633
6,957
1,575
750
500
322
325
300
15
627
185
467
2,230
_____
24,980
840
_____
25,820
_____
5,491
(1656)
_____
3,835
_____|
|---|---|
The notes on pages 7 to 13 form part of these accounts
**Page 6**
## **ESSEX SOCIETY FOR FAMILY HISTORY**
## **BALANCE SHEET – 31 MARCH 2021**
||**Notes**||**2021**||**2020**||
|---|---|---|---|---|---|---|
|||**£**||**£**|**£**|**£**|
|**FIXED ASSETS**|11|||1,620||1,988|
|**CURRENT ASSETS**|||||||
|**STOCK**|||||||
|Library|10|3,841|||4,268||
|Books/CDs|5|558|||762||
|Investments|14|61,440|||50,903||
|Bank balances and cash in hand|12|46,762|||32,563||
|||______|||_____||
|||112,601|||88,496||
|**CREDITORS and ACCRUALS**|||||||
|Amounts falling due within one|||||||
|year|||||||
|Sundry creditors and accruals|13|14,524|||9,532||
|||_____|||_____||
|**NET CURRENT ASSETS**||||98,077||78,964|
|||||_____||_____|
|**NET ASSETS**||||99,697||80,952|
|||||_____||_____|
|**REPRESENTED BY:**|||||||
|**GENERAL FUND - UNRESTRICTED**|||||||
|Balance at 1 April 2020||||80,952||77,117|
|Net Surplus for the year|15|||18,745||3,835|
|||||_____||_____|
|Balance at 31 March 2021||||99,697||80,952|
|||||_____||_____|
Approved by the Committee of Trustees and signed on its behalf by:
Chair Date of approval:
The notes on pages 7 to 13 form part of these accounts
**Page 7**
## **ESSEX SOCIETY FOR FAMILY HISTORY**
## **NOTES TO THE FINANCIAL STATEMENTS – 31 MARCH 2021**
## **1 PRINCIPAL ACCOUNTING POLICIES**
## **Accounting convention**
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective March 2000). In preparing the financial statements the charity follows best practice as laid down in the Statement of Recommended Practice - Accounting and Reporting by Charities (SORP 2005) issued in March 2005.
## **Fund accounting**
The charity’s unrestricted funds consist of reserves which the charity may use for its purpose at its own discretion.
## **Incoming resources**
Donations, legacies and similar incoming resources are recognised at their full amount in the period in which they are receivable. Gifts-in-kind are included at a reasonable estimate of market value. When donors specify that grants and gifts be for particular purposes, the amount is included in the appropriate fund (see Fund Accounting above).
## **Resources expended**
Resources expended are included in the Statement of Financial Activities (‘SOFA’) on an accruals basis, inclusive of any irrecoverable VAT. All costs have been directly attributed to one of the categories of the SOFA.
Management and administration costs are those costs incurred in running the charity as an organisation.
## **Tangible Fixed Assets**
All assets or groups of similar assets costing £100 or more are capitalised at cost. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
The useful economic life of each class of assets is as follows: Equipment 20% of cost.
## **Deferred Incoming Resources**
Incoming resources received or receivable in the current accounting period but relating to the following one are recorded as “deferred income” and shown as creditors in the balance sheet.
## **Taxation**
The Trust has charitable status and is afforded the tax exemptions set out in the Income Taxes Act 1988.
## **Stock**
Stock has been valued by the Trustees and it has not been subject to external examination.
**Page 8**
## **ESSEX SOCIETY FOR FAMILY HISTORY**
## **NOTES TO THE FINANCIAL STATEMENTS – 31 MARCH 2021**
## **1 SALES**
|Bookstall – books / cards
Bookstall – CDs
Postal – CDs
**2 SERVICES SUPPLIED**
Magazine advertising
ESFH courier & search service
**3 MEETINGS IN ESSEX**
Refreshments
**4 INTEREST RECEIVED**
Charity Aid Foundation
COIF Deposit
**5 MERCHANDISING**
Opening stock
Purchases
Closing stock at valuation|**2021**
**£**
24
-
1,220
____
1,244
____
112
109
___
221
___
-
___
-
4
13
__
17
__
762
159
(558)
___
363
___|**2020**
**£**
488
17
430
___
935
___
313
193
___
506
___
602
___
-
90
__
90
__
902
224
(762)
___
364
___|
|---|---|---|
**Page 9**
## **ESSEX SOCIETY FOR FAMILY HISTORY**
## **NOTES TO THE FINANCIAL STATEMENTS – 31 MARCH 2021**
|**6 SOCIETY PAYMENTS**
Subscriptions payable
- FFHS
- Other
Conference and fairs
**7 DEPRECIATION**
Depreciation on equipment
**8 MEETINGS IN ESSEX**
Teas at meetings
Speakers at meetings
**9 THE ESSEX FAMILY HISTORIAN**
Printing
Postage
**10 LIBRARY**
Opening stock
Purchases in year
Depreciation of library stock
Closing stock|**2021**
**£**
633
-
495
____
1,128
____
368
___
-
1,420
____
1,420
____
5,581
2,429
____
8,010
____
4,268
-
(427)
____
3,841
____|**2020**
**£**
708
-
979
____
1,687
____
438
___
527
1,939
____
2,466
____
4,967
1,990
____
6,957
____
4,268
-
____
4,268
____|
|---|---|---|
**Page 10**
## **ESSEX SOCIETY FOR FAMILY HISTORY**
## **NOTES TO THE ACCOUNTS – 31 MARCH 2020**
## **11 FIXED ASSETS**
|**11 FIXED ASSETS**||
|---|---|
||**Equipment**|
||**£**|
|**COST/VALUATION**||
|At 1 April 2020|13,109|
|Additions||
||_____|
|At 31 March 2021|13,109|
||_____|
|**DEPRECIATION**||
|At 1 April 2020|11,121|
|Charge for the year|(368)|
||_____|
|At 31 March 2021|10,753|
||_____|
|**WRITTEN DOWN VALUE**||
|At 31 March 2021|1,620|
||____|
|At 31 March 2020|1,988|
||____|
**12 BANK BALANCES CASH IN HAND**
|**2021**
**£**
Branches: Bank and Building
Society accounts
729
Floats
200
Cash in hand
4
CAF – Current Account
10,457
CAF - Savings
8,024
COIF fund deposit Account
11,272
Co-Operative Bank
12,948
Paypal
3,128
_____
46,762
_____|**2020**
**£**
783
200
171
2,845
8,020
11,258
6,686
2,600
_____
32,563
_____|
|---|---|
**Page 11**
**ESSEX SOCIETY FOR FAMILY HISTORY NOTES TO THE ACCOUNTS – 31 MARCH 2021**
|**13 SUNDRY CREDITORS AND ACCRUALS**
Accruals
Subscriptions paid in advance
**14 INVESTMENT**
CCLA COIF Charities Investment Fund*
(3036.06 Income Units @ 1789.15 per unit)**
(397.99 Income Units @ 1789.15 per unit)**|**2021**
**£**
850
13,674
_____
14,524
_____
54,320
7,121
_____
61,440
_____|**2020**
**£**
850
8,682
____
9,532
____
45,004
5,899
_____
50,903
_____|
|---|---|---|
*Purchased on 21/11/2013 under account no. 101410001T 3036.06 units in the COIF Charities Investment Fund Income Units at a total cost of £35,000.00.
Purchased 02/07/2015 under account no. 101410001T – 397.99 units in the COIF Charities Investment Fund Income Units at a total cost of £5,000.00.
** Selling price valuation at 31/03/2021
|**15 NET SURPLUS (DEFICIT) FOR**|**THE YEAR**|||
|---|---|---|---|
|Headquarters||20,916|6,440|
|S.E. Branch|17|(255)|(912)|
|W. Branch|18|(1,537)|(849)|
|N.E. Branch|19|(322)|(723)|
|N.W. Branch|20|(58)|(121)|
|||_____|____|
|||18,744|3,835|
|||_____|____|
|**16 SOUTH EAST ESSEX BRANCH**||||
|INCOME||||
|Sales||-|34|
|Donations||25|573|
|Meetings in Essex||-|373|
|Miscellaneous||-||
|Excess of expenditure over income||255|912|
|||___|____|
|||280|1,892|
|||___|____|
|EXPENDITURE||||
|Meetings in Essex||-|447|
|Speakers||80|345|
|Hire of accommodation||200|1,100|
|Conference, fairs and open days||-|-|
|Postage, stationary etc||-|-|
|||___|____|
|||280|1,892|
|||___|____|
**Page 12**
## **ESSEX SOCIETY FOR FAMILY HISTORY**
## **NOTES TO THE ACCOUNTS – 31 MARCH 2021**
|**17 WEST ESSEX BRANCH**
INCOME
Sales
Meetings in Essex
Donations
Excess of expenditure over income
EXPENDITURE
Meetings in Essex
Speakers
Hire of accommodation
Postage, stationery etc
Miscellaneous
**18 NORTH EAST ESSEX BRANCH**
INCOME
Sale of merchandising
Donations
Meetings in Essex
Excess of expenditure over income
EXPENDITURE
Meetings in Essex
Speakers
Postage and stationery
Hire of accommodation
Projects
Committee expenses
Equipment|**2021**
**£**
-
-
-
1,537
____
1,537
____
-
375
1,156
6
-
____
1,537
____
-
-
-
322
___
322
___
-
295
27
-
-
-
-
___
322
___|**2020**
**£**
146
115
65
849
____
1,175
____
137
445
543
8
42
____
1,175
____
46
4
73
723
___
847
___
33
200
13
572
-
30
-
___
847
___|
|---|---|---|
**Page 13**
**ESSEX SOCIETY FOR FAMILY HISTORY**
## **NOTES TO THE ACCOUNTS – 31 MARCH 2021**
|**19 NORTH WEST ESSEX BRANCH**
INCOME
Donations
Meetings in Essex
Excess of expenditure over income
EXPENDITURE
Meetings in Essex
Hire of accommodation
Speakers
Subscriptions to other societies
Hire of accommodation|**2021**
**£**
-
-
58
__
58
__
-
58
-
-
-
__
58
__|**2020**
**£**
2
121
___
123
___
10
113
-
-
-
___
123
___|
|---|---|---|