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2022-12-31-accounts

Registered Charity Number 510538

NORTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY

REPORT AND ACCOUNTS For the year ending 31 December 2022

NORTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY TRUSTEES’ REPORT For the year ended 31 December 2022

The Trustees present their report and the unaudited financial statements of the unincorporated charity for the year ended 31 December 2022.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered charity name Northumberland & Durham Family History Society Charity registration number 510538 Registered office Society Headquarters, MEA House, 3[rd] Floor, Ellison Place, Newcastle upon Tyne NE1 8XS

Trustees

The Trustees of Northumberland & Durham Family History Society during the period and to the date of signing this report are as follows:

E Brooks Appointed 12 July 2022 D W Burdon Acting Chair from 1 May 2022; Chair from 24 September 2022 R Calasca Resigned 24 September 2022; Co-opted from 10 January 2023 N Cunningham A Franklin D George Resigned 5 October 2022 J Harrison Appointed 12 April 2022 J Heckels J Hewitt J Jackman Chair to 27 April 2022 K Johnson R Lee M Murphy G Reed Resigned 14 April 2022 J Smith Resigned 12 July 2022 C Trinder J Ward Company Secretary R Calasca (to 24 September 2022) A Franklin (from 24 September 2022) Bankers TSB, St Mary’s Place, Newcastle upon Tyne BX4 7SB Independent Examiner Pete O’Hara FCA, Chartered Accountant, 4 Stoneyhurst Road West, Gosforth, Newcastle upon Tyne NE3 1PG

2

TRUSTEES’ REPORT

NORTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY

For the year ended 31 December 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Documents

Northumberland & Durham Family History Society is controlled by its governing document which was adopted on 18 September 1975 and has been updated several times since, most recently on 24 September 2022.

Charitable Purpose

Northumberland & Durham Family History Society’s charitable objects are to promote family history and assist all those individuals who wish to research their family history.

This is facilitated through membership of the Society and by visits from the general public to the research centre and library, and by postal and email enquiries. The Society attends family history events in the community within the two counties and has a very active branch network, with meetings open to all.

Structure and Governance

The charity currently has a Council of 14 members of which 8 are non-executive Trustees.

The Council meets a minimum of six times per year and holds an Annual General Meeting.

Detailed written council reports and an agenda are prepared and circulated in advance of meetings, and minutes of meetings are published on the member’s page of the website.

Recruitment and Appointment of new Trustees

The Council of the Society is made up of its Trustees. Council members who served during the year undertook administrative roles with the Society or were co-opted as representatives of the branches.

Trustees are elected to the Council based on discussions and recommendations offered by trustees and outside advisors to the organisation, as well as through a range of advertising channels.

Eligibility for membership of the charity, and membership of the Council of trustees, is determined by the governing document. There are no restrictions in the governing document on the operation of the charity other than those imposed by general charity law.

Trustee Induction and Training

New trustees are inducted by the Chair of the Council and are provided with a range of resources to support their understanding of Northumberland & Durham Family History Society activities.

The Charity's Grant-making Policies

The charity engages in grant-making activity only to pass on specific bequests given to the society for this purpose. It does not operate an ongoing, open programme for awarding grants.

The Contribution of Volunteers

The charity makes extensive use of volunteers to support its activities.

3

NORTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY

TRUSTEES’ REPORT

For the year ended 31 December 2022

OBJECTIVES AND ACTIVITIES

Objectives and Aims

The Northumberland and Durham Family History Society is the principal family history society in the North-East of England from where it maintains contact with and provides assistance to its members during personal visits to our research centre on the 3rd Floor of MEA House, Ellison Place, Newcastle upon Tyne and through its journal, publications, website and branches in London and the North-East.

The objects of the Society are to advance public education in the fields of family history, genealogy, heraldry, demography and other subjects directly related to the study of history and in particular in relation to Northumberland and Durham. Our research centre and branch meetings are open to the public as well as to our members.

Public Benefit

The Trustees understand and have discussed the implications of the provisions of the Charities Act 2006, which state that all charities must demonstrate that they are established for public benefit, and have had due regard to the public benefit guidance issued by the Charity Commission. The Trustees believe that the charity meets both of the key principles.

Principle 1 - There must be an identifiable benefit, or benefits

Northumberland & Durham Family History Society’s activities create opportunities for people to explore their links with their families and communities.

Principle 2 - Benefit must be to the public, or a section of the public

Engagement in Northumberland & Durham Family History Society’s activities is open to the entire general public.

Northumberland & Durham Family History Society’s beneficiaries are therefore appropriate to its aims and the public as a whole benefits from its work.

All of these benefits are clear, evidenced and relate directly to Northumberland & Durham Family History Society’s aims. In addition, the Trustees do not consider that any significant detriment or harm flows from Northumberland & Durham Family History Society’s work.

4

NORTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY TRUSTEES’ REPORT

For the year ended 31 December 2022

ACHIEVEMENTS AND PERFORMANCE

Summary of the main achievements of the charity during the year

The total membership of the Society makes it one of the medium-sized family history societies in the country. In common with other societies, we have to face the continuing challenge of the popularity of research at home on the internet, and the risk of a decline in membership. The Society continues its efforts to attract and retain members by offering services and facilities best obtained through membership and by providing indexes and records that can be viewed online. During the year ending 31[st] December 2022, membership of the Society increased by an average of 4 new members a month.

Following the relaxation of Covid-19 restrictions, the Library & Research Centre re-opened, but the number of visitors did not return to pre-covid levels. With the re-opening, our volunteers were able to resume answering research enquiries during 2022.

During the year the Society attended events to publicise the Society and sell books and other goods from our shop. These included Sunderland History Fair, North Tyneside Fair, a Family history day during Local History Week at Newcastle City Library and York Fair.

The Society’s Accounts for 2021 were approved at the AGM held on 24[th] September 2022 at Riding Mill Village Hall, followed by an excellent talk by Mark Hatton on the Iconography of Ancient Gravestones.

During the year, the Alnwick branch continued to hold successful meetings on Zoom, but was forced to close at the end of 2022 when no-one was available to continue running the branch.

Research Centre

The Research Centre is now well settled into our new home at MEA House and the choice of this venue is widely recognised to have been beneficial. The number of visitors in 2022 was 408.

Resources available at the Research Centre grow steadily every year and the Society has continued to benefit from the work of those members who extract and transcribe records which are then made available through publications and also on the membership section of the website.

The Trustees would like to express thanks to those members volunteering to undertake numerous tasks to maintain the work of the Society, particularly those duty volunteers whose expertise greatly assists researchers. The centre welcomes pre-arranged visits by tutors with their family history learners when they can learn about the resources provided by the society.

Initiatives

The project to prepare an index to the names of persons mentioned in the Durham and Northumberland Wills (1701-1858) held at Palace Green Library in Durham, was completed in 2022, and contains 556,834 names. The index can be viewed by members on the website and by visitors in the search room.

A searchable list of the promoters and defendants in causes held in the Consistorial Court of the Bishop of Durham has been added to the website, and the names and other details of persons mentioned in the cause papers and proctor’s papers has commenced.

A project to transcribe Bishops Transcripts of baptisms, marriages and burials is in progress and these will be added to the website and the library collections.

5

NORTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY TRUSTEES’ REPORT For the year ended 31 December 2022

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Summary of the main achievements of the charity during the year (Cont.)

Library

Donations of Family Trees, Family Histories and Unwanted Certificates continue. Two of our founder members died during the year, and their executors have donated their genealogical books and papers to the Society. The Society also received a large donation of microfilms and books of transcriptions of parish registers from Annfield Plain Family History Society when that society closed.

The project to digitise the Family Trees held in the research centre has been completed, and these are available for purchase by members only. The copyright for ownership of the Family Tree collection remains with the owner/compiler. This stipulation also applies to any Family Histories that are on the bookshelves of the research centre.

The Journal

The Society’s quarterly Journal remains a key benefit to members, providing interesting and instructive articles on family and local history. It also provides a forum for correspondence and interaction between members through ‘Letters to the Editor’.

The Journal, at the request of a member, can be e-mailed to them as a PDF file - sending the Journal in this way cuts down on postage costs. The number of members requesting the Journal via e-mail continued to increase during 2021. Down-loadable versions of back issues of the Journal are available on the website.

Social Media

A Facebook group has been added to the Society’s Facebook presence. Whereas the Facebook page is accessible to all, the Facebook group is restricted to members, and early indications are that it is encouraging Facebook users to join the Society.

E-Newsletter

The e-newsletter introduced six years ago, has been a good way of communicating with the membership between delivery of the quarterly Journals. It includes genealogical information, news about additions to the website, details of branch meetings and courses being held. Members are also encouraged to contribute items of news to the newsletter editor. Feedback concerning the newsletter has been very positive.

Genealogical Projects

Progress continues to be made on the preparation of parish records for inclusion on the Society’s online database and for transfer to Find my Past which is a valuable source of royalty income. The Society thanks those volunteers who input and check these records which are an important asset for the Society.

6

NORTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY

TRUSTEES’ REPORT

For the year ended 31 December 2022

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Summary of the main achievements of the charity during the year (Cont.)

Website

The internet is a vital link with the membership; as a first contact for attracting new members, for making records accessible through the sales catalogue and ever-expanding online shop, and for giving access to the records that we hold in the research centre to our worldwide membership.

Improvements to the member’s section of the website were launched in 2022, and preparations for an upgrade of the online shop are in progress. We aim to produce a more user-friendly system, and our Membership secretary and our IT consultants are collaborating to achieve this.

Use of the PayPal payment system continues to facilitate online sales of publications to members and non-members throughout the world.

Publicity

Advertising of the Society in newspapers resumed in 2022. Also, the placing of notices in libraries, archives and on community boards continued throughout the year.

Joyce Wakenshaw Bequest

The purchase of 4 new laptops was funded for use by project leaders to store data submitted by volunteers prior to preparation for addition to the member’s page of the website, library collections and the sales catalogue/

Strategic Plan

Consultations amongst the trustees were carried out towards the end of 2022 to identify the strengths and weaknesses of the Society, and a sub-committee was set up to prepare a new strategic plan. The sub-committee completed its work and submitted its report to the trustees in the current year.

The principal aim of the new strategic plan is to facilitate wider participation of members in running the society, as well as continuing to develop the society’s resources, and remain financially secure.

Branches

The Society has a network of branches in the following locations. Members provide a programme of meetings covering a wide range of subjects related to family and local history.

The trustees thank the branch officers for their continuing work in promoting family history and encouraging attendance at meetings.

7

NORTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY

TRUSTEES’ REPORT

For the year ended 31 December 2022

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Summary of the main achievements of the charity during the year (Cont.)

Financial Review

The out-turn for the year is an unrestricted surplus of £7,244 (2021: Surplus £15,528).

After taking into account the surplus for the year, there is a balance on Unrestricted Funds at 31 December 2022 of £103,770.

Reserves Policy

The Trustees have reviewed the charity's needs for reserves in line with the guidance issued by the Charity Commission.

The Trustees aim to firstly hold a level of unrestricted Reserves which enables the charity to have sufficient financial resources to meet various liabilities which would crystallise if Northumberland & Durham Family History Society’s funding were unable to continue operating, including future rent/service charge liabilities and the repayment of membership subscriptions received in advance.

At present, the Trustees estimate that the Unrestricted Reserves required for such purposes amount to approximately £88,000.

Northumberland & Durham Family History Society currently holds Unrestricted Reserves of £103,770 at 31 December 2022. Free Reserves, defined as Unrestricted Reserves minus any Designated Funds (£Nil) and the Net Book Value of Unrestricted Tangible Fixed Assets of £22,199, are £81,571.

The charity intends, through its budgeting processes, to increase free Unrestricted Reserves to the desired level within the next 2 years.

This policy will be reviewed by the Trustees on an annual basis as part of the charity’s budgeting processes.

Investment Policy

The charity currently holds accounts at a number of different banks in order to both maximise interest receivable and as far as it is practicable, to hold funds within the financial compensation limit for each institution.

Risk Management

The Trustees of the charity regularly review the major governance, operational and financial risks which the charity faces as part of its annual business planning process and confirm that systems have been established to mitigate these risks.

Northumberland & Durham Family History Society has a risk management strategy in place which comprises:

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NORTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY

TRUSTEES’ REPORT

For the year ended 31 December 2022

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Risk Management (Cont.)

The Trustees are satisfied that appropriate financial systems and controls are in place.

The Trustees consider the key risks facing the charity at this time to be:

The Trustees are managing the potential impact of these risks by ensuring that:

In May 2018, the society produced Policies and Documents in order to comply with the new General Data Processing Regulations (GDPR), which were approved by the Trustees. Those Policies and Documents have been shared, where appropriate, with members, branches and also the volunteers at the Library and Research Centre.

PLANS FOR THE FUTURE

The Society has set a number of over-arching aims and objectives which inform its future plans.

The Society looks forward to attending events in 2023, plans are already being worked on for the Family History event at the City Library for 2023 are going ahead at the time of writing this report.

The next Society Conference will be held in 2025 as part of the celebrations for the 50[th] anniversary of the Society.

9

NORTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY

TRUSTEES’ REPORT

For the year ended 31 December 2022

RESPONSIBILITIES OF THE TRUSTEES

The Trustees shall manage the business of the Charity and may exercise all the powers of the Charity unless restricted by the Charities Act or the constitution of the Charity.

The Trustees are responsible for the preparation of the financial statements for each financial year which show a true and fair view of the state of affairs of the charity as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year.

In preparation of the financial statements the Trustees should follow best practice and:

  1. Select suitable accounting policies and apply them.

  2. Make judgements and exercises that are reasonable and prudent.

  3. Prepare the financial statements on a going concern basis unless it is inappropriate to assume that the charity will continue on that basis.

The Trustees are responsible for maintaining proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity.

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.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (issued in March 2005 by the Charities Commission England and Wales).

Signed on behalf of the Trustees

Douglas Burdon Chair of the Trustees

9 May 2023

10

INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS ON THE UNAUDITED ACCOUNTS OF NORTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY LIMITED FOR THE YEAR ENDED 31 DECEMBER 2022

I hereby report to the Trustees/Members of Northumberland & Durham Family History Society (Charity Registration Number 510538) on the accounts for the year ended 31 December 2022 set out on pages 12 to 20.

Respective The charity's Trustees are responsible for the preparation of the accounts. responsibilities of The charity’s Trustees consider that an audit is not required for this year trustees and examiner under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s statement

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.

9 May 2023

Pete O’Hara, FCA, Chartered Accountant

4 Stoneyhurst Road West, Gosforth, Newcastle upon Tyne NE3 1PG

11

NORTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2022

Note
Income
Income from Investments
2
Donations & Legacies
3
Income from Charitable Activities
4
Total Income
Expenditure
Expenditure on Charitable
Activities
5
Total Expenditure
Net Income/(Expenditure)
6
Balance brought forward at 1
January
Balance carried forward at 31
December
12, 13		 Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
£
£
£
£
1,910
-
1,910
1,069
32,513
-
32,513
54,661
18,653
-
18,653
15,289
53,076
-
53,076
71,019
45,832
6,638
52,470
65,161
45,832
6,638
52,470
65,161
7,244
(6,638)
606
5,858
96,526
124,563
221,089
215,231
£103,770
£117,925
£221,695
£221,089

The notes on pages 14 to 20 form part of the financial statements.

All of the activities of the company are classed as continuing.

The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.

12

NORTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY STATEMENT OF FINANCIAL POSITION/BALANCE SHEET

AS AT 31 DECEMBER 2022

Notes
Fixed Assets
Tangible Fixed Assets
8
Current Assets
Stocks
9
Debtors
10
Cash At Bank & In Hand
Creditors – Amounts Falling Due Within 1 Year
11
Net Current Assets/(Liabilities)
Total Net Assets
12
Represented by:
Unrestricted Reserves
12, 13
Restricted Reserves
12, 13		 2022
2021
£
£
26,599
29,757
899
860
15,251
14,785
199,519
198,166
215,669
213,811
(20,573)
(22,479)
195,096
191,332
£221,695
£221,089
103,770
96,526
117,925
124,563
£221,695
£221,089

The notes on pages 14 to 20 form part of the financial statements.

These financial statements were approved and signed by a Member of the Board of Trustees on 9 May 2023.

Douglas Burdon Chair of the Trustees

13

NORTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

1. Accounting Policies

The financial statements have been prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, the Charities Act 2011 and the Charities Statement of Recommended Practice (SORP).

Cash Flow Statement

The Directors have taken advantage of the provisions of the Financial Reporting Standard Number 1, which exempts small entities from the need to prepare a cash flow statement.

Incoming Resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

Such income is only deferred when the donor or funder has specified that the grant or donation can only be used in future accounting periods or where the donor or funder has imposed conditions which must be met before the charity has unconditional entitlement.

Subscriptions from members are recognised as income in the accounts of the charity in the period to which that membership subscription relates.

Investment Income

Investment income is recognised on a receivable basis.

Resources expended

All expenditure is accounted for on an accruals basis and is recognised when a liability is incurred.

14

NORTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

1. Accounting Policies (Continued)

Irrecoverable VAT

All resources expended are classified under activity headings that aggregate all costs related to the category. Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

Operating Leases

The charity classifies the lease of certain types of equipment as operating leases as the title to the equipment remains with the lessor. Rental charges are charged against income on a straight-line basis over the period of the lease.

Tangible Fixed Assets and Depreciation

Depreciation is provided on any fixed assets at rates calculated to write off the assets over their remaining useful lives as follows:

Capital equipment - 25% on reducing balance Fixtures and fittings - 25% on reducing balance Website and laptops - 33% on cost Library and research aids - 5% on reducing balance

The fixed assets of the charity were revalued by the Trustees on 31 December 2008 on the basis of their value in use to this charity. Library & Research Aids are revalued every 3 years with the latest revaluation carried out at 31 December 2017.

A full year’s depreciation charge is applied in the year of acquisition and no charge is made in the year of disposal.

Fund Accounting

The charity uses restricted income funds to account for situations in which a funder requires that a grant must be spent on a particular purpose or where funds have been raised for a specific purpose. The aim and use of each restricted fund is set out in note 13 to the financial statements.

All other funds are considered Unrestricted Funds and are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity.

Taxation

Northumberland & Durham Family History Society is a registered charity and, as such, is not liable to taxation on its income in the current year.

15

NORTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

2. Income from Investments

Interest on cash deposits Unrestricted
Funds
£
Restricted
Funds
£
2022
£
2021
£
1,910
-
1,910
1,069
£1,910
£-
£1,910
£1,069

The 2021 total of £1,069 is wholly attributable to Unrestricted Funds.

3. Income – Donations & Legacies

Donations
Gift Aid
Subscriptions		 Unrestricted
Funds
£
Restricted
Funds
£
2022
£
2021
£
2,641
-
2,641
24,706
4,326
-
4,326
4,828
25,546
-
25,546
25,127
£32,513
£-
£32,513
£54,661

The 2021 total of £54,661 is wholly attributable to Unrestricted Funds.

4. Income from Charitable Activities

Royalties
Resource Centre Income
Courses & Conferences Income		 Unrestricted
Funds
£
Restricted
Funds
£
2022
£
2021
£
16,502
-
16,502
12,890
2,026
-
2,026
2,352
125
-
125
47
£18,653
£-
£18,653
£15,289

The 2021 total of £15,289 is wholly attributable to Unrestricted Funds.

16

NORTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

5. Expenditure on Charitable Activities

Direct Activity Costs
Advertising, Publicity & Fairs
Printing & Distribution of Journals
Publications Costs
Resource Centre Costs
Relocation Costs
Conference & Course Expenses
Subscriptions
Other Direct Costs
Support Costs
Management & Administration Costs
Depreciation
Governance Costs
Independent Examiner’s Fees
Book-keeping Costs
Trustee & Branch Meeting Costs		 Unrestricted
Funds
£
Restricted
Funds
£
Total
2022
£
Total
2021
£
516
-
516
755
12,718
-
12,718
11,148
49
-
49
46
17,630
-
17,630
23,663
-
-
-
13,250
192
-
192
28
2,617
-
2,617
2,571
-
-
-
14
5,313
4,340
9,653
6,508
1,363
2,298
3,661
3,617
800
-
800
800
1,500
-
1,500
1,500
3,134
-
3,134
1,261
£45,832
£6,638
£52,470
£65,161

Of the 2021 total of £65,161, £55,491 is attributable to Unrestricted Funds and £9,670 to Restricted Funds.

6. Net Income/(Expenditure)

Net Income/(Expenditure)
2022 2021
£ £
Net income/(expenditure) is stated after charging/(crediting):
Depreciation of owned Fixed Assets 3,661 3,617
Independent Examiner’s Fees 800 800

17

NORTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

7. Staff Costs & Trustees’ Remuneration

The charity employed no staff in the year (2021: None).

Fees of £1,500 (2021: £1,500) were paid to Niamh Cunningham, a Trustee and Treasurer, in the year for book-keeping services.

No other remuneration has been paid to any Trustees in the year (2021: £Nil).

Travel and subsistence expenses of £65 were reimbursed to 2 Trustees in respect of their duties on behalf of the charity (2021: £53 to 3 Trustees).

8. Tangible Fixed Assets

Cost
At 1 January 2022
Additions in year
Disposals
At 31 December 2022
Accumulated Depreciation
At 1 January 2022
Charge for year
Disposals
At 31 December 2022
Net Book Value
At 31 December 2022
At 1 January 2022
9.
Stocks		 Capital
Equipment
£
Fixtures &
Fittings
£
Website &
IT
Equipment
£
Library &
Research
Aids
£
Total
Fixed
Assets
£
13,300
11,125
17,003
38,186
79,614
284
-
-
219
503
(85)
-
-
-
(85)
13,499
11,125
17,003
38,405
80,032
10,993
5,447
15,503
17,914
49,857
618
1,419
599
1,025
3,661
(85)
-
-
-
(85)
11,526
6,866
16,102
18,939
53,433
£1,973
£4,259
£901
£19,466
£26,599
£2,307
£5,678
£1,500
£20,272
£29,757
Stocks – Books, CDs & Catering Stock 2022
£
2021
£
899
860
£899
£860

18

NORTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

10. Debtors

Trade Debtors
Other Debtors – Gift Aid
Other Taxes & Social Security Costs - VAT
Prepayments
Accrued Income		 2022
£
2021
£
3,667
2,733
3,471
4,332
289
668
6,246
6,219
1,578
833
£15,251
£14,785

All sums are due within 1 year.

11. Creditors – Amounts Falling Due Within 1 Year

Trade Creditors
Other Creditors – Subscriptions In Advance
Accruals		 2022
£
2021
£
2,522
2,277
17,060
19,378
991
824
£20,573
£22,479

12. Analysis of Net Assets between Funds

Fixed Assets
Stocks
Debtors
Cash at Bank and In Hand
Creditors – Amounts Due Within 1 Year		 Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
£
£
£
£
22,199
4,400
26,599
29,757
899
-
899
860
15,251
-
15,251
14,785
85,994
113,525
199,519
198,166
(20,573)
-
(20,573)
(22,479)
£103,770
£117,925
£221,695
£221,089

19

NORTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

13. Analysis of Charitable Funds

Unrestricted Funds
Charity General Fund
Restricted Funds
Legacy Fund
Total Funds
Name of Restricted Fund
Legacy Fund		 Fund at 1
January
2022
£
Incoming
Resources in
Year
£
Resources
Expended in
Year
£
Fund at 31
Dec 2022
£
96,526
53,076
(45,832)
103,770
124,563
-
(6,638)
117,925
£221,089
£53,076
£(52,470)
£221,695
Description & Purpose of the Restricted Fund
To enhance the provision of space, supervision and the

To enhance the provision of space, supervision and the organisation of material, equipment and resources to facilitate the study of family history in the local studies section of Blyth Public Library. Any other remaining funds are to be used to help facilitate the compilation of index listings and information helpful to family history research.

14. Taxation

The company is a registered charity and no provision is considered necessary for taxation.

15. Financial Commitments

No material financial commitments have been made in respect of future financial periods.

20

NORTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY MANAGEMENT INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2022

The following pages do not form part of the statutory accounts

21

NORTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2022

INCOME
Income from Investments
Interest on Cash Deposits
Income – Donations & Legacies
Donations
Gift Aid
Subscriptions
Income from Charitable Activities
Royalties – Find My Past/Genes Reunited
Resource Centre Income
Courses & Conferences Income
Total Income
EXPENDITURE
Direct Activity Costs
Advertising, Publicity & Fairs
Printing & Distribution of Journals
Publications Costs
Conference & Course Expenses
Subscriptions & Affiliations
Other Direct Costs		 Year to 31
December
2022
£
Year to 31
December
2021
£
1,910
1,069
1,910
1,069
2,641
24,706
4,326
4,828
25,546
25,127
32,513
54,661

16,502
12,890
2,026
2,352
125
47
18,653
15,289
53,076
71,019
516
755
12,718
11,148
49
46
192
28
2,617
2,571
-
14
£16,092
14,562

22

NORTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2022

ETAILED INCOME AND EXPENDITURE ACCOUNT
OR THE YEAR ENDED 31 DECEMBER 2022
Resource Centre Costs
Rent, Rates, Water & Service Charge
Insurance
Heat & Light
Telephone & Broadband
Equipment Maintenance
Volunteer Expenses
Relocation Costs
Repairs & Maintenance
Sundry Expenses
Support Costs - Management
Bank & Paypal Charges
Depreciation – Capital Equipment
Depreciation – Fixtures & Fittings
Depreciation – Website & IT Equipment
Depreciation – Library & Research Aids
Insurance - General
Loss/(Gain) on Disposal of Fixed Assets
IT – Website & Server Costs
Print, Postage & Stationery
Sundry Costs
Governance Costs
Accountancy/Independent Examiner’s Fees
Book-keeping Costs
Branch Meeting Costs
Total Expenditure
Surplus/(Deficit) for the Year		 Year to 31
December
2022
£
Year to 31
December
2021
£
15,763
20,828
487
322
-
560
432
541
841
875
65
24
-
13,250
42
242
-
271
17,630
36,913
589
614
618
696
1,419
1,717
599
296
1,025
908
304
486
-
35
7,269
4,155
1,439
1,189
52
29
13,314
10,125
800
800
1,500
1,500
3,134
1,261
5,434
3,561
52,470
65,161
£606
£5,858

23