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
B￿kélS
TS6. St Mary's Place
Newcastle upon Tyne BX4 7SB

NORTHUMBERiANO AND DURHAM FAMILY HISTORY SoCI￿y
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 Charl￿S 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 re￿eW 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 EXpEND￿U￿E 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/lexpendl￿r•) 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,c*J3
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 hi5tc*ry
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$tr5cted
funds
2025
Unrestrfrt•d
funds
2024
Inctxno from charftabl• attlvttlés
Royalties
Resource Centre Income
13.039
16.955
2,222
1.841
15,261
18.796
Incamo Irom I￿￿$t￿entS
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 charItst￿e 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 Ta￿Oble 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-