Chwity reoi51rntlon number 510538 NORThUMBEALAND AND DURHAM FAMILY HISTORY SOCIETY ANNUAL REPORT AND UNAUDITED FINANCIAL STAfEMEpifs FOR THE YEAR ENDED YI DECEMBER 2025
NORThUMBERLAND AND DURHAM FAMILY H15foRY SOCIErY LEGAL AND ADMINISTRATIVE INFORMATION Trustees Ruth Barri5kill Elizabeth Brooks Niamh Cunnin8harn Ann Franklln John Harrison Dennis Heckels John Heckels Julle Hewitt Joyce Jackman (Chalrl Kevln John50n Rhoda Lee Julienne Li51e CatherSne Meades Wllllam Rlchard50n Carol Trlnder John Ward IAppolnted 8 Juty 20251 S•cr•t•ry Ann Franklln Ch•rlty humber 510538 R•8ist•Md offl¢• 3rd Floor, New En8land House 10 Rldley Place Newtastle upon Tyne NEI 8JW Independent mmln•r TC Group St Matthews House Haugh Lane Hexham Northumberlnad NE46 3PU BkélS TS6. St Mary's Place Newcastle upon Tyne BX4 7SB
NORTHUMBERiANO AND DURHAM FAMILY HISTORY SoCIy CONTENTS Trustee5 report Independent examlner'5 report Statement of financlal actlvltle5 Balance sheet io Notes to the flnancial stètementS 11-20
NORTHUMBERLAND AND DURHAM FAMILY H15foRY SOCIETY TRUSTEES REPORT FOR THE YEAR ENDED310ECEM8ER2025 The trustees present their annual report and financial statements for the year ended 31 December 2025. The financial statements have been prepared in accordance wilh the accountln8 policies set out In note I to the financial statements and comply with the CharitV'518overning documentl, the Charities Act 2011 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charltle5 preparlng thelr account5 in accordance with the Financial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191. STRUCTURE GOVERNANCE AND MANAGMENT Govèrnlng Dotuments Northumborland and Durham Famlly Hlstory Soclety Is controlled by Its governlng document whlch was adopted on 18th September 1975 and has been updated several tlmes slnce, most fecently on 24 September 2022. Charlt•bl* Purpose Northumberland and Durham FamSly History Soclety's charliable object5 are to promot? family hlstory and a5515t those Indlviduals who wlsh to research thelr famlly hlstory Thls Is facllltated throtsÉh member5hlp ol the Society, by use of the Soclety's websSte vlsit5 from the 6eneral public to the research centre and Ilbrary. by postal and emall enquirles. The Soclety attends f3mlly hlstory events In the communlty wlthln the two tountles and there Is a very actlve branch netwtsrk, wlth meetln8s open to all Structure and Goveman The charity has a Council of 16 rnember5 of whom are 6 non-executive Trustees. The Council mèets a mlnlmum of slx times a year and holds an Annual General Meetlng An agenda and detalled wrltten councll repoits are prepared and clrculated in advance of meetln8s and mlnutes of meetlngs ore publlshed on ihe member5. page of the SocletV'5 webslte. Recrultment #nd Appolntm•nt of n•wTruste•s The Council of the Soclety Is made up of lis Trustees who undèrtake offlces of the So¢lety or its branches. The members who served durln8 the year undertake adminlstrative role5 wlth the Soclety or were co-opted as repre5entstlves of a branch Trustees are elected to the Council annually at the AGM, based on discussions and recommendations offered bv Trustees and outside advlsors to the or8ani5ation, or may be co-opted to the board up to the date ol the next AGM. Eligibility for membership of the charity. and the membership of the Council, of Trustees is 8overned by the governing document. There are no restrictions in the governin8 docvment on the charity other than those imposed by 8eneral charlty law. TrustÈè IndurtSon #nd Tralnlng New Trustees are inducted by ihe Charr of the Council and are provided with the range of resources to SUPPQrt their understanding of the actlvlties of the Society
NORTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIErY TRU5fEES REPORT {CONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 The CharlS Grant-maklni Policie5 The charSty engages In grant-makln8 actlvlty only to pass on specific requests received. It doe5 not tsperate an ongolng, open programme for grant-maklng Annual Prlze The Society award an annual prize to the rnember who has contrlbuted the best article to the Sotleiy's Journal as judged by the editor ObJectlv•s and artlvltles The Northumberland and Durham Famlly Hlstory Soclety Is the prlnclpal fèmlly hlstory society in the North.Ea5t of England from where It maintalns tontact wlth and provldes asslstance to Its member5 durlng personal vlslts to our Research Cenrre and Llbrary on the 3rd Floor of New England House, 10 Ridley Place, Newcastle upon Tyne NEI 8JW, through a members only Facebook page, that enables members to Stay in contact electronlcally and to view planned Zoom talks on varlous toplcs Telated to family history. Researth requests via e-mall to the Research Centre and Llbrary. Thè objects of thè Sotlety are to advance publlt edueatlon In the fields of famlly hlstory, 8enea108y. heraldrv, demography and other subjects dlrectly related to the study of hlstory and In partltular In relatlon to Northumberland and Durham. Oui research centre and library and branch meetln8s are open to the publlc as well as to our members The Trustees understand and have dis¢ussed the Impllcatlons of the Charltles Act 2C#)6, whlch states that all charltles must demonstrate that they are establlshed for publlc beneflt, and have had a due re8ards to the publlc benefit guldance issued by the charlty Commlsslon. The Trustees belleve that the charlty meet5 both of the key prlnclples. Principle I There must be an identifiable benelit. Or benefits Northumberland and Durham Family History Society's activities create opportunitles for people to explore thelr links with their families and tommunities. Prlnclple 2- Benetit rnUSt be to the publlc, pr a sectlon of the publle. Engagement in Northumberland and Durharn Famlly H15tory Society's beneflts are therefore aPPTopTlate to Its alm5 and the publlc as a whole benefit from Its work. All these benellts are clear. eviden¢ed. and relate diredly to Northumberland and Durham Family History society's alms. In additlon. the Trustees do not consider that any slgnlflcant detrlment of harm flows from the Northumberland and Durham Famlly Hlstory Soclety's work. AchlevEments and performancE A celebration markin8 the Soth annlversary of the establishing ol the so£iÈty was held in the month of June 2025, The day consisted of a looking back over the years, displays by all the branches ol the sD¢lety. speakers and buffet lunch. The occasion was enjoyed by all who attended. The total membership of the society makes It one of thè mediurn-sized family history societies in the country. In common with other societie5, we have to face the continuin8 challen8e of the popularity of research at home on the internet, and the risk of decline in membership. The membership of the soclety at the end of 2025 stood at 1757.
NORTHUMBERL4ND AND DURHAM FAMILY HISTORY SOCIErY TRU5fEE5 REPORT ICONTINUEDI FOR THE YEAR EPIDED 31 DECEMBER 2025 The society continues its effort5 to attract and retain members by offering servlces and facllitie5 best obtalned through iTrdexes and Tecords that can be viewed online, members can access 3 million records related to familv history. Durlng the year the Soclety attended events to publlclse the SocSety, provide advlce for researchers and Sell btsoks and other 8oods from our shop. These included North Tyneside Local Hlstory Fair, North Tyneslde Community Event, Family History Surgery at Newcastle City Library, B15hop Auckland Local History Event. Research Centre To enhance access and update to the latest requlrements. All the Publlc access Pcs were updated to Wlndows 11. The laptops designated for Membership administration and attending public events were updated to Windows 11. Forward planninB was implemented when two Pcs were purchased to meet the needs ol Admlnistfation and Sales. The specillcatlons ol whlch were beyond present requlrements to allow lor future expanslon, There were 97 requests for research through the email system. It is a fact that these are becomln8 rnore complex and a deeper search Into the records we hold In order to resolve a request. Thls Is a result from enqulrers who have exhausted the resources avallable onthe internet. The total number of attendances for 2025 was 1291, included are, 71.9% bein8 volunteers and offlcers of the society. Resources at the Research and Llbrary Centre are Increaslng very slowly. The Soclety has contlnued to benEflt from transcrlptlons of records that are then made avallable through publitatlons and on the mernbershlp sectlon of the web51te. The Trustees would Ilke to express thanks to those members volunteerln8 to undertèke numerous tasks to alntaln the work ol the Soclety. partlcularly those duty volunteer5 whose expert15e greatly a5$15t researchers. The Research Centre and Llbrary always welcomes pre-arranged visits by tutors with their family history learners where they can learn to use the resour£es provlded by the society. In 2025 staff Irom Floor 6 of the Newcastle Clty Llbrary had a very sutcessful vlslt to the Soclety and this has resulted in good ¢omrnunlcatlons between the soclety and the librarv. Inltl*lves A project to transcrlbe 81shops Transcrlpts of baptisms, marriages and burials has come io a natural end. Plans have been made to include hard copies Sn the Research Centie and load the data onto the membership sertion of the webslte. Llbrary Donation5 Iwlto the Famlly Tree collectlon contlnue. The copyright for ownershlp for the Famlly Tree collectlon remalns wlth the donor/compller. Thls stlpulatlon also applies to any Farnily Histories that are located on the bookshelve5 in the Research Centre. The Journal The Society's quarterly Joumal remalns a key benefit to members. provldinB interesting and Instrurtlve artlcles on family and lotal history. It also provldes a forum for correspondence and interaction between members through letters to the Editor. At the request of a member, the Journal can be sent lo them 35 a PDF file, sending the journal in thi5 way reduces postage costs. Downloadable verslons of back issues of the Journal are available on the website. Sodal m•dla The Societvs Facebook continued to expand throu8hout the year and the numbers takln8 part had now reach to nearly half the membershlp.
NORThUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY TRUSTEES REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER2025 E.Newsletter The e-newsletter has been a good way of cornmunicatin8 with the membership between the delivery ol the quarterlyjournals. It includes 8enealo8ical information, nèws about additions to the website, details about branch meetings and any courses being held. fjenealoiical Prolerts Pro8ress Contlnues to be made on the PTeparatlons of parlsh records for Incluslon on the onllne database and to be transferred to Find My Past, which 15 a Valuable source of royalty Income for the soclety. The Soclety than ks those volunteers who input and check, and thi5 is an important asset for the Society Webslt• The website Is a vital link wlth ihe membershlp and lor those beyond; a5 a first contart for attractlng new members.. for making records accessible through the sales catalogue and the expanded online shop,. for 8iving access to some records that we hold in our Llbrary and In 2025 the webslte has been enhanced, the home pa8e Is more attroctlve and easy to navl8ate. Our onllne Shop has benefited from the faclllty to pay and download POF flle5, thls has resulted In an Irbcrease In sales. Thls 15 an on6oln8 project 35 the Soclety 5trlve5 to brlnl informatlon to the members throu8h ele¢tronl¢ means. Publlclty Facebook has been a rnaln channel for publiclty and has been su¢¢essful In attractlng new members. Forward plannlng Is on8oln8 to promote the 5oclety In diverse places. Strate8lc Plan The Strate8Sc plan15 a lon8 document and has been to attached to publlclty and then corrected. Branches The soclety has a network of branches In the followlng locatlons. Members provlde a pro8rammÈ of meetlngs coverlng a wlde range of sublects related to famlly and local h15tory. Blyth Isouth east Northumberlandl ewcastle upon Tynè Belmont (Durham Cityl North Shields INorth Tynesidel Hexham (Tynedalel Mld & North Northumberland Istakefordl Lpndon South Shleld5 Isouth Tyne51del Consett Flnanclal Revlew The out-tUTn for the year Is an unrestrlcted 5urplu5 of £4,77912024 .' Surplus £20,846). After taking into account the surplus for the year. there is a balance on Unrestricted Fund5 at 31 December 2025 Df £152,011
NOThUMBERLAND AND DURHAM FAMILY HISTORY SOCIErY TRUSTEES REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Reserves Policy The Trustees aim to firstly hold a level of unrestricted Reserves which enables the charity to have 5uffl¢lent flnancial resources to meet various liabilities which would crystallise if Northumberland and Durharn Famlly History Society's funding were to continue operatin8, includin8 future rentlservice char8e liabilltles and the payment of member subscriptions received in advance. At present. (he Trustee5 e5tlmate that the Unrestrlcted Reserves requlred for such purposes amount to approximately £88,000. Northumberland and Durham Famlly History Society currently holds Unrestricted Reserves of £152,011 at 31 December 202512024.. £147,232). Free Reserve5, deflned a5 Unrestricted Reserves mlnus Designated Funds I£NIII and the Net Book Value of Unrestricted Tanglble Assets of £25.340. are E134.462, thereby provldlng a modest amount of addltlonal contlngencv. This pollcy wlll be reviewed by the Trustees on an annual basis as part of the charlty's bud8etln8 proce55es. Investment Poll¢v The charity currently holds accounts at a number of different banks In order to maximlse interest receivable and as lar as It15 practlcable, to hold funds within the financlal compen5atlon. Rlsk Management The Trustee5 of the charity regularly reeW the rn3lor governance, operational and flnanclal rlsks whlch the charity faces as part of Its annual business planning process and conllrm that 5Y5tems have been establlshed to mitl8ate these rlsks. Northumberland and Durham Famlly Hlstory Society has a rlsk management strategy In place whlch tomprlses.. An on80ing revlew ol the strategic rSsks the charlty may facè vla a strategit plan The e5tabli5hment of systems ènd procedures to mltl8ate those flsks Identlfled The implementation of procedures designed to mlnimlse any potentlal Impact on the charlty should r15k5 materlalI5e The Trustees are $8tisfied that appropriate systems and controls are In place. The Trustees conslder the key rlsks faclng the charlty at thSs tlme Insufficient vulunteef5 to carny out admini5tiative roles for the Society Current volunteers carrylng out multiple roles. The Trustees are managing the potential impact of these risks by ensuring that.. Prudent budgets have been set for the next tinancial year The charity maintains a low cost base Regular management accounts are provided, showing the performance against the budget Re5ervE5 policies have been adopted which provide an appropriate surplu5 Of uncommitted Re5erve5 which will enable the charity to meel its liabilities even if Income targets are not achieved A plan is in place to remove geographical Ilmitations on the eligiblllty of members to become trustees, and to hold hybrld meetin85 (face to face, Teams or Zooml In May 2018, the society produced Policie5 and Document5 in order to comply with the new General Data Processing Regulations IGDPRI which were approved by the Trustee5. Those Policies and Documents have been shared, where appropriate, with members, branthes and also volunteer5 at the Library and Research Centre
NORTHUMBERLANO AND DURHAM FAMILY HISTORY SOCIErY TRU5fEES REPORT ICONTINUEDI FOR TrIE YEAR ENDED31 DECEMBER2025 Plans forfuture perlods The Society has a set a number of over-arching aims and objectives which informs it5 future plans. To ensure that all pollcles are approved and voted for by all trustees and then placed on the webslte In the interests of transparencv. To increase the membershlp of the 50clety by attendin8 family hlstory events. promotin8 the societv through soclal medla and by Ilstlng and hl8hllghtln8 the growln8 number ol records that are attèsslble to members of the Society on the webslte and on posters. To continue to Initiate the productlon of speclflc databases, such as the names in Wi115 datsbase. which make5 information avallable onllne that Is not published elsewhere, both vla the Membership sectlon of the SocletV'5 webslte and lor sales on CDS. For th• y•ar end•d 31 D•c•mb•r 2025 Responslbllltles of the Trustees The Trustee5 shall mana8e the business of the Charlty and may exerc15e all the power5 of the Charlty unless restrlcted by the tharlties act or the Constltutlon of the Charitv. The Trustees are responsible for the preparation of the financlal statements each flnancial year which Show a true and fair view of the State of affalrs of the charity as at the balance sheet date and of Its incomln8 resources and application of resourtes, intluding Income and expenditure for the Ilnanciol year. In preparatlon of the flnanclal staternents the Trustees should follow best practlce and Select suitable accountin8 policle5 and apply them Make ludgernents and exerclse5 that are reasonable and prudent Prepare ihe financial Statements on a going basls unless It Is Inapproprlate to assume thèt the Charity will ¢ontlnue on that ba$15 The Trustees are re5ponslble for malntalnlng proper a¢¢ountlng records whl¢h dls¢10se wlth reasonable accuracy at any tlme the Ilnanclal posltlon of the charlty. The Trustees are responsible for safe8uardinB the assets ol the charlty and hence taklng reasonable steps lor preventlon and detection of fraud. Thls report was prepared In acturdance wlth the Statement of RecDmwnended PTaCtlce- Accountln8 and Reportlng by Charltles Ilssued March 2005 by the Charitie5 Cornm1s5ion En8land and Wale51.
NORTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY TRUSTEES REPORT ICONTINUEOI FOR ThIE YEAR ENDED 31 DECEMBER 2025 The Trustees who served durlng the year and up to the date of signature of the financlal statements were: Ruth Barrlsklll IAppolnted 8 July 20251 Elizabeth Brooks NS3mh Cunnln8harn Ann Franklln John Harrison Dennis Heckels john Heckels Julle Hewltt Joyce Jackman (Chalrl Kevln Johnson Ahoda Lee Jullenne Llsle Cotherlne Meade5 Wllllam Rlchard50n Carol Trlnder John Ward The Trustees report was approved by the Board of Trustees. Joyce Jackman (Chalrl 16 May 2016
NORThUMBERLANO AND DURHAM FAMILY HisfoRY SOCIETY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NORTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIEri I report to the trustees on my examination of the flnancial rtatements of Northumberland and Durham Family History Society (the Charityl for the year ended 31 December 2025. Responslbllltles and basls of report A5 the trustees of the Charlty you arè iesponslble for the preparation of the financial statements in accordance wlth the reoulrement5 Of thE Charltles Act 2011 (the 2011 Act). I report in respect of my examlnatlon of the Charlty's financSal statements carrled out under sectlon 145 of the 2011 Act. In carryin8 gut my examinaiion I have followed all the applicable Diredions given by the Charlty Commlssion under section 14515llbl of the 2011 Act. Independent examlner's statemeht Your attention Is drawn to the fact that the charity has prepared flnanclal statements in a¢¢ordance with Accountlng and Reporting by Charlties preparlng thelr account5 In accordance with the Flnèncial Reportln8 standard appllcable In the UK and Republlc of Ireland IFRS 1021 in preference to the Accourntlng and Reportlng bv Charltles.. statement of Retommended Practlce Issued on l Aprll 2005 whlch 15 relerred to In the extant regulatlons but has now been withdrawn. l understand that thls has been dc*ne In order for flnancial ststemènts to provlde a true and fair vlew in accordance wlth Generally Accepted Accountln8 Practice effective for reportln8 perlods be8innin8 on or after I january 2015. I have completed my examination. I confirm that no matters have come to my attentlon In connectlon with the examinatlon giving me cause to believe that in any rnaterial respect.. accountlng records were not kept In respect of the Charlty as requlred by sectlon 130 of the 2011 Act,. or thè financSal statements do not accord with thosè records,. or the financial statements do not comply with the accountin8 requlrernents Df settlon 396 of the 2006 Act other than any requirement that the account5 give a true and fair view which is not a matter considered as part of an Independent examlnation,. or the financial statements have Dot been prepared in accordance with the methods and prlnclples of the Statement ol Recommended Practice for accountlng and reportin8 by charities applltable to charitles preparin8 their accounts in accordance wlth the Flnanclal Reporting 51andard appllcable In the UK and Republic of Ireland IFRS 1021. I have no concerns and have come across no other matters Sn connection wlth the e¥amination to which attentlon should be drawn Sn this report In order to enable a proper understandlng of the flnancial 5tatewnents to be reached. JHart TC Group St Matthew5 House Haugh Lane Hexham Northumberland NE46 3PU Dated.. 26 May 2026
NORTHUM8ERLAND AND DURHAM FAMILY HISTORYsoaErY ATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXpENDUE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 Unrestrlcted Restrltted funds funds 202S 2025 Total Unrestrlrted Reslrlrted funds funds 2024 2024 Totsl 2025 2024 Notes Incom• from: Donatlons and le8acles Charltable actlvitle5 Investments 27,592 15,261 7,897 27,592 15,261 7,897 34,S47 18,796 7,211 37,347 18.796 7.211 Total Income 50,750 50,7SO 60,554 2,8(J) 63,354 Exp•ndftuM on: Charitsble actlvltles 45,979 13,773 59,7S2 39.708 22.208 61,916 Total eMpendltur• 45,979 13,773 59,752 39,708 22,208 61,916 Net Income/lexpendlr•) and mov•m•nt In funds 4,771 113,7731 I9.2} 20,846 119,4081 1,438 fteconclllatloft of funds: Fund balance5 at l January 2025 147,232 81,845 229,077 126,386 101,253 227.639 Fund balanc•s at 31 Dtcember 2025 152,003 68,072 220,075 147,232 81,845 229,077 The statement of finant131 actlvltle5 includes all galns and losses recognlsed In the year. All Income and expenditure derlve from tontlnuin8 activltie5.
NoKfHUMBERLAND AND OURHAM FAMILY HISTORY SOCIETY BALANCE SHEEW ASAT31 DECEMBER 2025 2025 2024 Note5 Flx•d a$5ets Tanglble a55ets io 25.340 20.213 Currènt I¢t$ Stocks Debiofs Cash at bank and In hand li 12 B06 17,681 197,186 881 24,980 204,646 215,673 230.507 Crèdltors: amounts fAlllnÉ dut wlthlh one year 13 120,9381 121,6431 Net current ass•ts 194,735 208,864 Total a55•ts less furr•nt Il•bllltl•s 220,075 229,077 Nrt assets exdudlni penslon1l•blllty 220,075 229,077 Th fvnds ot th• Charlty Restricted income funds Unrestrlcted funds Is 68,072 152,cJ3 81,84S 147,232 220,07S 229,077 The flnanclal Statements were approved by thè trusteès on 26 May 2026 Joyce Jackman (Chalrl 10-
NDRTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng pollcles Charlty Infomiatlon Northumberland and Durham Family History Society is a charitable objects to promote famlly history and asslst all those individua15 who wish to research their family hi5tcry 1.1 AccDuntln8 conventlon The financlal statements have been prepared In accoidance wlth the Charity'5 Igoverning documentl, the Charities Act 2011, FRS 102 "The Financial Reportln6 Standard applicable in the UK and Repvblic of Ireland. "FRS 102.1 and the Charitles 50RP 'Accounting and Aepurtlng by Charltles.. Statement of Recommended Practice applicable to charities preparlng thelr accounts In accordance with the Flnanclal Reportln8 Standard applicable In the UK and Republlc of Ireland IFRS 1021" leffectSve l January 20191. The Chafity Is a Publlc Beneflt Entity as deflned by FRS 102. The Charlty has taken advantage ol the provlslons in the SORP for charities not to prepare a Statement of Cash Flows. The Ilnanclal statements have departed Irom the Charltles IA¢¢ounts and Reports) Regulatlons 2008 only to the extent requlred to provlde a true and falr vlew. Thls departure has Involved followlng the Statement ol Recommended Practlce for charitles applylng FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has slnce been withdrawn. The financial statements are prepared In sterllng which is the functional turrency of the Charlty. Monetarv arnounts in these flnancial statements are rounded to the nearest £. The financial statements have been prepared under the hI5toric31 cost convention, Imodlfied to Include the revaluatlon of freehold propertles and to Include lrnveslment propertle5 and certaln flnanclal Instruments at falr valuel. The prlnclpal accountlng pollcles adopted are set out below. 1.2 Charltable fvnds Unrestrlcted funds are available for use at the dlscretion ol the trustees In furtherance of their Charitable oblettives. Restrlcted fund5 are Subject to Specific conditlons by donors or grantors a5 to how they rnay be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowmeni funds are subject to speclfic condltlons by donors that the capital must be malntained by the Charlty. 1.3 Income Income is recognised when the Charity is legally entitled to it after any perforrnance condltions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recogni52d on receipt. Other donation5 are recognised once the Charity has been nDtified of the donation, unle55 performance conditlgn5 rpquire deferral of the amount. Intome tax recoverable in relation to donatlons received under Gift Aid or deeds of covenant is recoÈnised at the time of the donation.
NORTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY NOTESTO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlne pollcles Icontlnuedl Legacies are recognised on receipt, however, where the Charity has been notlfled of an impendln8 distribution, the amount can be measured reliably, and receipt is expected, income Is recognised before receipt. 11 the amount cannot be measured reliably, the le8acy is treated as a conlingent asset until these condltions are met. IA Expendlture Expendlture Is re¢ognlsed once there Is a legal or ¢onstructlve obllgatlon to transfer economic benefit to a thlrd party, It is probable that a transfer of economlc benefits wlll be requlred In settlement, and the amount of the obligatlon can be measured rellably. ExpendSture Is classlhed by aetlvlty. The costs of each activlty are made up of the total of direct costs and shared costs. Includlng SUPPOrt costs Involved In undertaklng each activlty. Direct costs attributable to a slngle actlvlty are allocated dlrectly to that actlvlty. Shared costs whlch contrlbute to more than one activlty and support cost5 which are not attrlbutable to a slngle actlvlty are apportloned between those actlvltles on a basls conslstent with the use of resources. Central staff costs are allocated on the basis of tlme Spent, and depreclation char8e5 are allocated on the portlon of the a5set'5 Use. 1.5 Tanglbl• flxed assats Tanglble flxed assets are Inltlally measured at cost and subsequently measured at cost or valuatlon, net of depreclatlon and any Impalrment losses. Depreciation Is reco6nlsed so as to wrlte off the Cost or valuatlon ol assets less their residual values over thelr useful Ilves on the followlng bases.. Capltal equlpment Fixtures & Flxtures Webslte and laptaps Library and research ald5 25% on reducln8 balance 2S% on reducln8 balance 33% on ctsst S% on reducln8 balance The 8aln or 1035 arI5ing on the d15P05al of an a55et Is determlned as the dlfference between the sale proceeds and the carryin8 value of the a55et, and is reco8nised in thè statement of flnanclal actlvlties. 1.6 Impalrment of flxèd assets At each reporting end date, the Charlty rewews the carrying amount5 Of its tanglble assets to determlne whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount ol the asset is estimated In order to determine the eKtent of the impairment loss Ilf anvl. 12-
NORTHUM8ERLAND AND DURHAM FAMILY HlSfoRY 50CI NOTES TO THE FINANCIAL 5fATEMENTS ICONTINUEDI FOR ThIE YEAR ENDED 31 DECEMBER 2025 Accounting pollcies Icontlnuedl 1.7 Flnanclal Instrumènts The Charity has elected to apply the provisions of Section 11 'B351c Flnancial Instruments, and Sectlon 12 'Other Financlal Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Charity'5 balance Sheet when the Charlty becomes party to the contractual provision5 01 the instrument. Flnanclal as5et5 and Ilabllities are offset, wlth the net amount5 presented In the Ilnanc531 ststemènts, when there 15 a legally enfoiceable right to set off the recognlsed amounts and there 15 an intentlon to settle on a net basis or to realise the asset and settle the liability simultaneou51v. BoskJlnonclol&ssets Baslc financSal assets, which Include debtors and cash and bank balances, are Inltlally measured at transactSon prlce Includlng trznsactlDn costs and are subsequently carrled at amortised cost using the effective Interest method vnless the arrangement constitutes a financing transaction, where the transactlon 15 rneasured at the present value ol the future receipts discounted at a market fate of Interest. Financlal assets classified a5 recelvable withln one year are not amortised. BoJlcflnanclolllabllltles Basic financlal Ilabllitles, Includlng credltors and bank loans are InSiially recognlsed ai transactlon Pflce unless the arrangement constitutes a financln8 transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial Ilabilitles cla5s111ed as payable wlthln one year are not amortised. Debt Instruments are subsequently ¢arrled at amorllsed ¢0gt, usln8 the effectlve Interest rate method. Trade creditors are obligations to pay for goods or services that have been acqulred in the ordlnary course of operations from suppliers. Amounts payable are classlfied as current liabllities if payment Is due withln one year or less. If not, they are presented as non-current Ilablllties, Trade credltors are reco8nised initlally at transaction price and subsequently measured at amortised cost using the effectlve Interest method. 1.8 Derecoqnltlon ofJlnffn¢lolllobllltles Financial liabilitie5 are dereco8nlsed when the Charltls contractual obllgatlons explre or are dlscharged or tancellèd. 1.9 0per•tlng leases Rentals payable under operatlng leases. Intludlng any leasè Incentives received, are charged as an expense on a stralght line basls over the term of the relevant lease. 13-
NORTHUMBERLAND AND DURHAM FAMILY HisfoRY SOOETY NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED31 DECEMBER2025 Income from don*ions and le8acles Unrestrlct•d R•strlctqd funds fund5 1025 2025 Total Unrèstrlctèd R•strlcted funds funds 2024 2024 Total 2025 2024 Donalions and gifts Grant-MEA house trust Membershlp fees Gift aSd I,coi I,ooi 2,787 2,787 2,800 26,294 5,466 2,800 24,372 2,219 24,372 2,219 26,294 5,466 27,592 27,592 34,547 2,800 37,347 Income from charltable artlvltles Unre$tr5cted funds 2025 Unrestrfrt•d funds 2024 Inctxno from charftabl• attlvttlés Royalties Resource Centre Income 13.039 16.955 2,222 1.841 15,261 18.796 Incamo Irom I$tentS Unr•strfcted Unrestrltted funds funds 2024 2025 Interest recelvable 7,897 7,211 14-
NORTHUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY NOTES TO THE FINANCIAL STATEMETrifs ICONTINUEOI FOR THE YEAR ENDED 31 DECEMBER2025 Expeftdlture on charItste actlvltles Support Costs Support Costs 2024 2025 Dlrect costs Advertlslng. Publlclty and & Falrs Subscriptlon & Affiliations other Dlre¢t Costs Cleanin8 Equlpment Malntenancè Insurance Rent, Rates, Water & SeNlce Charge Aepalrs & Malntènante Telephone & Broadband 12,152 3.174 553 12.352 3,006 459 li 1,068 1,180 17,125 25 785 927 1,540 20,530 42 1,027 39,945 36,011 Sh•r• ol support and iov•manc• costs Is•• not• 61 Support Governance 11,89S 7,912 18,573 7,332 59,752 61,916 Analysls by fvnd Unrestricted funds Restrlcted funds 45,979 13,773 39,708 22,208 59,752 61,916 15-
NORThUMBERLAND AND DURHAM FAMILY HISTORY SOCIETY NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Support ¢0Sts allocated to activitle5 Support Costs 2015 Total 2024 Depreclatlon Bank & Payp31 Charges Insurance- General IT- Software, Webslte & Servef Cost5 Prlnt, Postage & Ststlonery Sundry Costs Relocatlon costs restrlrted Relocatlon costs Governance 2,419 7t19 S.475 723 291 S,421 2,711 344 292 5,349 1.835 77 3,811 I,oii 7,332 7,912 19,807 25,905 2025 2024 Govern¥n¢e c05t5 comprlse: Accountancy Legal and profe$51onal Branch meetin8 Costs 2,650 1,000 4,262 2,300 5.032 7,912 7,332 Net rnov?rn9nt Sn funds 2025 2024 The net movement In fund5 Is stated after chargln811creditln81- Depreciatlon of owned tan8lble flxed assets Loss on disposal of tan8ible fixed a55ets 2,419 2,412 3,063 Truste•s The charlty employed no staff in the year12024: Nonel. Fees of £1,50012024.. £1,500) were paid to Niamh Cunnlngham, a Trustee and Treasurer, in the year for book-keepln8 servlces. No other remuneration has been paid to any Trustees In the year12024.. £Nill. 16-
NORThUMBERLAND ANO DURHAM FAMILY HisfoRY 50CIErY NOTES TO ThE FINANCIAL 5fATEMENTS ICONTINUEDI FOR ThE YEAR ENDED 31 DECEMBER 2025 Taxatlon The charlty Is exempt from taxatlon on Its actlvltles because all Its Income Is applied for charitable purposes. 10 TaOble flxed assets •hd Llbrnryand •tyIpM•n¢ r•wr¢h olds TOMI Flx¢ur15 At l January 2025 Additions 3,847 17.321 7,360 7,098 186 38,405 66,671 7.546 At 31 December 2025 3,847 24,681 7.284 38,405 74,217 D•preclatlon and Impalrm•nt At I january 2025 Depreclation char8ed In the year 3,837 17,055 924 4,721 614 20,845 878 46,458 2,419 At 31 De¢ember 2025 3,840 17,979 5,335 21,723 48,877 Carryln8 amount At 31 December 2025 6,702 1,949 16,682 25.340 At 31 Oecember 2024 io 266 2,377 17,560 20,213 11 Stocks 2025 2014 Finishèd goods and 8ood5 for resale 806 881 12 D•btors 2025 2024 Amounts falllng duè wlthlo) one year. Trade debtors Other debtors Prepayments and ac¢fued income 2,47B 7,889 7,314 2,571 12,909 9,500 17,681 24.980 17-
NOThIUMBERLAND AND DURHAM FAMILY FIISTORY 50CI NOTES TO THE FINANCIAL STATEMENrs ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 13 cr[tOrs. amounts falllnB du• wlthln one year 2025 2024 Notes Government grants Trade creditors other credltors Accruals and deferred income 14 383 3,405 16,247 1.608 2,190 IS,987 2,761 20,938 21,643 14 Gav•mm•nt irints Deferred Income is Included In the flnancial statements as follows.. 2025 Z024 Deferred Income Is Included withln.. Current liabllltles 383 15 R•strlctsd lunds The restricted funds of the charity comprise the unexpended balance5 of donations and grants held on trust subject to speclflc condltions by donors a5 to how they may be used. At l January 2025 Incomln8 rn50urees R•sourcei •XPab)ded At31 December 2025 Le8acy Fund 81,845 113,7731 68,072 Prevlous year: At l January 2024 Incomln8 resources Resources eMpend•d At31 December 2024 Le8a¢y Fund 101,253 2,800 122,2081 81,845 18-
NORThUMBERiAND AND DURHAM FAMILY HisfoRY SOCIETY NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR fiiE YEAR ENDED 31 DECEMBER 2025 16 Unrestrfrted funds The unrestrlcted funds of the charity comprise the unexpended bal3nce5 of donatlons and grants whlth are not subject to speciflc conditions by donors and grantors as lo how they may be used. These Include designated lunds which have been set aside out ol unrestricted funds by the trustees for Specific purpose5. At l January 2015 Incomln8 resource5 Resourt•s expended At31 D•cember 202S Charlty General fund5 147,232 50,750 145,9791 152.thJ3 Prevlous year: At l January 2024 Incomlng resources Resources expended At31 December 2024 General funds 126,386 60,554 139,7081 147,232 17 Anaty515 of net a55•ts betwe•n fi•nds Unrestrlrted funds 2025 Restrictèd funds 202S Total 2025 At 31 December 2025.. Tangible assets Current a55ets/lllabilitlesl 25,340 126.663 25,340 194,735 68.072 152,003 68,072 220,075 19-
140RIHUM8ERLAND AND DURHAM FAMILY HISTORY SOCIETY 140TES TO THE FINANCIALSTATEMENTS ICONnNUEDI FOR THE YEAR ENDED31 DECEMSEA 2025 17 Analys15 of net a55et5 between funds Icontlnuedl UnreArfrted funds 2024 Restrlctgd funds 2024 Total 2024 At 31 D•c•mbw 2024: Tangible assets Current a5setsllliabllitlesl 19,343 46,045 871 162,820 20,213 208,864 6S,387 163,690 229,077 PerbaloKe sheet 8alonce to allocate 147,232. 81,845 81,845 181,84SI 229,077 -20-