Charity registration number: 515599
Manchester & Lancashire Family History Society
Annual Report and Financial Statements for the Year Ended 31 December 2025
Manchester & Lancashire Family History Society
Contents
| Administrative Details of the Charity, its Trustees, Executive Committee and Advisors | 1 |
|---|---|
| Trustees' Report | 2 to 8 |
| Independent Examiner's Report | 9 |
| Statement of Financial Activities | 10 |
| Statement of Financial Position | 11 |
| Notes to the Financial Statements | 12 to 18 |
Manchester & Lancashire Family History Society
Administrative Details of the Charity, its Trustees, Executive Committee and Advisors
Charity Registration Number 515599 Registered Office Manchester Central Library St Peter's Square Manchester M2 5PD Independent Examiner Helen Binns FCA Menzies LLP One Express 1 George Leigh Street Ancoats Manchester M4 5DL Bankers The Royal Bank of Scotland Plc Drummond House (A) Branch 1 Redheughs Avenue Edinburgh EH12 9JN Santander Bootle Merseyside L30 4GB
Trustees/Executive Committee Members
The Trustees/Executive Committee during the year were as follows:
Officers Elected Members Mrs B H Hartigan (Chair) Mrs S Forshaw Mr M Campbell (Vice-Chair), resigned Miss R V Griffiths 29 January 2025 Mr P McCabe (Vice-Chair), appointed Mr G Holt 16 April 2025, resigned 9 June 2025 Mr K Marsland (Treasurer), resigned Mrs C Lee 16 April 2025 Mr R Sinclair (Treasurer), appointed Mrs L Turner 16 April 2025 Mrs I V Penneyston, term ended Mrs E Lowe (Gen.Secretary) 16 April 2025
Branch Representatives
Mr M J Couper (Anglo-Scottish), resigned 16 April 2025
Mr D Muil (Anglo-Scottish), appointed 16 April 2025
Mrs R Greenwood (Bolton)
Mrs J Costa (Oldham)
Vacant (Irish Ancestry)
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Manchester & Lancashire Family History Society
Trustees' Report
The Trustees of the Charity present their annual report and the unaudited financial statements for the year ended 31 December 2025.
Trustees Responsibilities
The purpose of this statement is to distinguish the Executive Committee’s responsibilities for the accounts from those of the independent examiner as stated in her report, and to record the principal activities of the Society in the year.
The Executive Committee consists of the Trustees [Officers, Elected Members, Co-opted Members and Branch Representatives] and in preparing the accounts for The Manchester & Lancashire Family History Society they are required to carry out their responsibilities with regard to the charitable status of the Society.
The Charity’s Trustees are responsible for preparing the Trustees’ Annual Report and financial statements in accordance with applicable law and United Kingdom Accounting Standards [United Kingdom Generally Accepted Accounting Practice].
The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that period. In preparing these financial statements, the Trustees are required to:
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Select suitable accounting policies and then apply them consistently;
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Observe the methods and principles in the Charities SORP-FRS 102;
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Make judgements and estimates that are reasonable and prudent;
• State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
• Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the regulations made in that Act. The Trustees are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In addition, the trust deed requires the Trustees to meet not less than once a year and to keep minutes of those meetings.
Structure, governance and management
Organisational structure
The Society is governed by an Executive Committee comprising the elected officers of Chair, Vice-Chair, Treasurer and General Secretary. In addition, following a resolution by the members in Annual General Meeting, the Constitution was amended to allow up to six members to be elected by the AGM and a further member nominated by each of the Society’s four branches. The Executive Committee may also invite other members to participate in meetings but without voting rights.
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Manchester & Lancashire Family History Society
Trustees' Report
The function of the Executive Committee is to ensure that matters relating to the Society’s meeting of its objectives and undertakings which will involve the Society in significant financial expenditure or commitment are subject to proper scrutiny and approval and to develop the Society’s strategy towards meeting its objectives. The Executive Committee also hears reports on the ongoing activities of the Officers and those members with specific responsibilities. Decisions are taken by simple majority vote, the Chairman exercising a casting vote in the event of a tie. The Executive Committee met on six occasions during the financial year 2025. Various sub-committees held meetings, using a combination of face-to-face and online meetings, as required.
Charitable Status
The Charity is registered as “The Manchester and Lancashire Family History Society” (Registered Charity no. 515599) and undertakes its activities under this name. The Society also uses the titles “Anglo Scottish FHS” in connection with its registration with the Scottish Association of Family History Societies, “MLFHS Bolton branch”, “MLFHS Bolton FHS” and “MLFHS Oldham branch” in connection with the activities of its Branches with interests in these respective geographical areas. The Society also uses the banner “Manchester Ancestors” in relation to the website www.mlfhs.uk .
Objectives and activities
The principal activities of the Charity throughout the year have continued to be that of promoting and encouraging the public study of British family history and genealogy and also that of promoting the preservation, security and accessibility of relevant archive material.
Public Benefit Statement
The Charity’s Trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties. This guidance is contained in “Charities and Public Benefit” published by the Charity Commission.
Achievements and performance
The Year in Summary
2025 has been a year of steady consolidation in a city that is once again fully active and busy. With Manchester’s civic and cultural life operating at full pace, the Society has continued to build on its mixed programme of in-person and online activity. Eight quarterly meetings were delivered in person, complemented by a number of online initiatives, including our occasional themed “Weeks of Online Talks” - short runs of evening sessions which allow us to engage members flexibly and energetically within the limits of volunteer time. This blended approach has enabled us to remain visible, responsive and accessible, while working within the practical realities of a volunteer-led organisation.
During the summer, the Society had an opportunity to test its resilience when Manchester Central Library closed for most of August. Work continued through remote provision, and with the support of Manchester City Council, members of the helpdesk team maintained our presence by offering guidance and promoting the Society through a number of smaller city libraries. Activity resumed at Central Library upon its reopening.
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Manchester & Lancashire Family History Society
Trustees' Report
Website
Development of the Society’s website, Manchester Ancestors at http://mlfhs.uk, continues with the addition of further records and documents, informative blogs and the promotion of events, creating a resource that offers significant value to both members and the wider public. The research section provides public access to our Research Guides, copies of which are also available at our helpdesk, together with a Public Resources section which includes, amongst other collections, a searchable index for soldiers named on over a thousand war memorials in Greater Manchester. The website is maintained to contemporary industry standards by our technical support company, Off Canvas Ltd (OCL).
Education
Attendance at our quarterly mid-week in-person meetings continues to stabilise in a city that is once again busy and active, with a welcome mix of long-standing members and newer attendees. Our Saturday in-person Explore meetings and occasional online “Weeks of Online Talks” are now an established part of our programme. These sessions focus on the practical fundamentals of family history research, interpreting DNA results, and connecting family stories with local history, often shaped directly by member interest and enquiry. We remain grateful for the commitment and expertise of our volunteer speakers and organisers, whose knowledge and enthusiasm sustain a consistently high standard of engagement across the year.
Membership of The Family History Federation
Membership of the Family History Federation continues to provide valuable opportunities for shared learning and collaboration. The Federation’s monthly online “Get-Togethers” enable trustees to exchange ideas with societies across the country, exploring practical responses to the common and evolving challenges facing the family history sector. This ongoing dialogue ensures that we remain informed, outward-looking and connected within the wider community.
Family History Helpdesk
The Society continues to operate a free Family History Helpdesk at Manchester Central Library, open Monday to Friday, 10.30am-3.30pm. These well-supported sessions provide guidance and practical assistance to family history researchers, welcoming visitors from the local area and further afield, including international researchers who incorporate a visit into their travel plans. During the year, our team of twenty-five knowledgeable volunteers contributed over 4,500 hours of support, assisting more than 3,000 visitors.
As the public face of the Society, the Helpdesk responds to enquiries, offers guidance on local and family history resources within the Library, and supports users in navigating the Society’s expanding website and databases. This work continues in partnership with Archives+, whose ongoing support enables the Society to maintain a visible and accessible presence within Manchester Central Library.
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Manchester & Lancashire Family History Society
Trustees' Report
Projects
Fulfilling our constitutional aims to record the unrecorded and preserve the recorded, our project teams have continued to provide a valuable service by scanning and transcribing historic records that are not freely available elsewhere, for inclusion in the Society’s Great Database. This significant resource now contains in excess of 3.7 million records, built up over more than six decades of dedicated volunteer effort.
This year the society completed:
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The transcription of 11 Roman Catholic baptism registers for the Salford diocese, now available as
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downloads in the Society shop
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Notable among other projects completed are: 10,833 records of Manchester City Transport Staff in an
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ongoing project in partnership with Manchester Transport Museum
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18,108 names appearing in the records of Manchester Court Leet
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2,909 Names appearing in 19th century Manchester Newspapers
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4,516 records of employee records for Prestwich Asylum
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5,735 records of children admitted to Manchester & Salford Boys' and Girls' Refuges in a new project in
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partnership with the Together Trust
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227 teachers of the deaf & dumb in partnership with the Seashell Trust
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3,914 newspaper announcements relating to cremations pre-1941 at Manchester Crematorium
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3,199 names of streets appearing on the Godfrey editions of 32 Ordnance Survey maps for Greater
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Manchester
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The large project of indexing Mother’s maiden names for births registered at Manchester Register Office
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was completed with the updating of a final 138,339 birth registration records
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3,026 baptisms for 8 mostly methodist chapels in the Bolton area
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A total of 37,354 records from 17 smaller projects, mostly initiated by members
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Major projects for 2026 include:
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The continuing project in partnership with the Manchester Museum of Transport to transcribe records of an estimated 30,000 employees
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The transcription of announcements from early Manchester newspapers and the records of Manchester
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Court Leet
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Ongoing projects also include the indexing of prisoners committed to Belle Vue Prison 1871-72
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Indexing of Staff Obligations for Prestwich Asylum (currently suspended pending clarification of record
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closure periods) and indexing nurses' records for Crumpsall Hospital (for which permission is still awaited)
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Further indexing projects are proposed in partnership with the Together Trust, particularly including
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records of children admitted to the Gordon Boys' Home and of children who emigrated to Canada. Scans, indexes and transcripts will be copied to Archives as these are completed
Other projects will be considered as opportunity arises and resources permit.
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Manchester & Lancashire Family History Society
Trustees' Report
Branches
Our branches - Anglo-Scottish, Bolton and Oldham - continue to provide specialist guidance to researchers with interests in their respective areas. Bolton is now well established in its new premises, while Oldham has developed a productive working relationship with Oldham Local Studies in its new location, enabling the branch to offer a refreshed and varied programme of activities.
Together with the Anglo-Scottish branch, they deliver well-supported programmes of beginners’ talks and specialist speakers, offered through a mix of in-person, online and hybrid meetings. In addition to formal meetings, branches provide practical advice and guidance to researchers through their activities and library partnerships. This flexible approach extends participation to local residents, visitors and members based elsewhere in the UK and overseas.
Branches continue to contribute regularly to the Society’s journal, The Manchester Genealogist (TMG), and maintain contact with members through newsletters, branch web pages and social media. All branches actively support the Society’s project programme, contributing a significant number of transcriptions and digitised records to the Great Database.
Online Shop [powered by Shopify]
The Society continues to benefit from income derived from the sale of books, DVDs and digital downloads through its online shop. Although overall sales were affected by the temporary closure of the Library during the summer, activity improved towards the end of the year.
Publications
Four editions of The Manchester Genealogist (TMG) were published during the year in the Society’s established format. In response to the continuing rise in postal costs, overseas members are now offered a digital edition as standard, with a printed and mailed copy available on payment of a supplement. UK members are encouraged to opt for the digital edition to help contain rising inland postage costs, although the majority continue to prefer the printed version.
The journal reflects the breadth of the Society’s activities, including member-submitted research articles, reports from branches and meetings, project updates and other contributions of local and family history interest. The Earwaker Prize, now in its 35th year, continues to recognise excellence in research and writing, with a judging panel selecting the most distinguished article for presentation at the Annual General Meeting.
Monthly Society and branch newsletters, together with regular social media posts and website updates, ensure continued engagement with members between editions of TMG.
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Manchester & Lancashire Family History Society
Trustees' Report
Meetings and Events
The Society continued its regular programme of in-person Quarterly Meetings at Manchester Central Library, welcoming members and visitors to a varied and well-supported series of talks. Our Saturday morning Explore meetings, held six times during the year, remain focused on supporting both new and developing researchers, offering practical guidance on navigating the expanding range of online records and maintaining accuracy in family history research. These sessions are delivered by experienced Society volunteers and are designed to be interactive and accessible.
Our online “Weeks of Online Talks” were again offered during the year, providing concentrated runs of themed evening sessions that attracted participation from members locally, nationally and overseas. This flexible format complements our in-person provision and enables us to respond to member interest within the practical limits of volunteer time.
In total, including Branch programmes, the Society hosted 53 meetings across a mix of in-person, online and hybrid formats, ensuring broad accessibility and sustained engagement throughout the year.
Our Patron, the Lord Mayor of the City of Manchester, attended our fourth annual Family and Local History Fair, held in March at Manchester Central Library. The event was supported by our partners at Archives+ and by 20 local community organisations. The full-day Fair attracted a wide range of visitors who engaged enthusiastically with knowledgeable stall-holders and speakers.
Society teams also promoted our work at Family and Local History events hosted by other organisations across the North of England and beyond, including Buxton U3A, Huddersfield, the East Surrey Virtual Family History Fair and the Scottish Indexes Conference. Representatives also met with city societies and clubs, strengthening connections with neighbouring historical organisations and identifying shared interests in the history of our region.
These collaborative relationships continue to broaden our reach, introduce new speakers and themes, and provide valuable opportunities to exchange ideas as heritage organisations adapt to evolving patterns of in-person and online engagement.
Financial review
At the year-end date the charity received income totalling £45,385 (2024: £48,588) and expenditure of £54,384 (2024: £52,160) and this resulted in a net loss for the year of £8,999 (2024: loss £3,572).
Subscription levels have remained unchanged while operating costs have increased. The resulting deficit of £8,999 has been met from reserves built up in previous years. Trustees continue to review the Society’s financial position in light of rising costs.
Policy on reserves
At the year end the charity held reserves totalling £95,774 (2024: £104,773). All reserves are unrestricted. Amounts held in fixed assets are £5,299 (2024: £5,201) leaving £90,475 (2024: £99,572) in free reserves.
The reserves indicated are a consolidation of reserve funds for MLFHS and the Branches. The reserves policy reflects the costs that would be incurred in re-establishing the society in a suitable city centre location in the event that the lease with Central Library is not renewed.
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Manchester & Lancashire Family History Society
Trustees' Report
Plans for future periods
The Society enters 2026 following a year of sustained activity across meetings, projects and public engagement. Trustees will continue to focus on maintaining a strong presence at Manchester Central Library while supporting our growing online provision, ensuring that our activities remain accessible to members locally and further afield.
The Helpdesk remains central to our work, and we will seek to build on its role as a welcoming point of contact for new and returning researchers. Our programme of meetings will continue to evolve in response to member interest, maintaining an appropriate balance between in-person, online and hybrid delivery.
Project activity remains a priority, with both established and new volunteers contributing to the continued expansion of the Great Database. Trustees will also remain attentive to the practical considerations of volunteer capacity and financial sustainability as the Society plans its future activity and outreach.
Through collaboration with partner organisations and participation in external events, the Society will continue to strengthen its profile within the wider family and local history community.
The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:
......................................... B H Hartigan Chair
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Manchester & Lancashire Family History Society
Independent Examiner's Report to the trustees of Manchester & Lancashire Family History Society
I report to the trustees on my examination of the accounts of Manchester & Lancashire Family History Society (the Trust) for the year ended 31 December 2024.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Trust as required by section 130 of theAct; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
...................................... Helen Binns FCA Menzies LLP
One Express 1 George Leigh Street Ancoats Manchester M4 5DL
Date:.............................
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Manchester & Lancashire Family History Society
Statement of Financial Activities for the Year Ended 31 December 2025
| Note Income and Endowments from: Donations and legacies 2 Charitable activities 3 Investment income 4 Total Income Expenditure on: Charitable activities 5, 6 Total Expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 16 |
Unrestricted Funds 2025 £ 1,088 43,461 836 45,385 (54,384) (54,384) (8,999) 104,773 95,774 |
Unrestricted Funds 2024 £ 2,771 44,942 875 |
|---|---|---|
| 48,588 | ||
| (52,160) | ||
| (52,160) | ||
| (3,572) 108,345 |
||
| 104,773 |
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Manchester & Lancashire Family History Society
(Registration number: 515599) Statement of Financial Position as at 31 December 2025
| Note Fixed assets Tangible assets 10 Current assets Stocks 11 Debtors 13 Cash at bank and in hand Creditors: Amounts falling due within one year 14 Net current assets Net assets Funds of the charity: Unrestricted income funds Unrestricted funds Total funds 16 |
2025 £ 5,299 4,944 2,213 97,682 104,839 (14,364) 90,475 95,774 95,774 95,774 |
2024 £ 5,201 7,399 1,448 106,407 |
|---|---|---|
| 115,254 (15,682) |
||
| 99,572 | ||
| 104,773 | ||
| 104,773 | ||
| 104,773 |
The financial statements on pages 10 to 18 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:
......................................... B H Hartigan Treasurer
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Manchester & Lancashire Family History Society
Notes to the Financial Statements for the Year Ended 31 December 2025
1 Accounting policies
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Income and endowments
Subscriptions received from members are credited to the Statement of Financial Activities over the period of time for which the membership is paid.
Donations and legacies
Donations are included in the Statement of Financial Activities (SOFA) in the period to which they relate. Monies are received in advance and are deferred and included within creditors until the period to which they relate. Income is recognised when the society has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that they will be received and the amount can be measured reliably.
Investment income
This is recorded in the SOFA when receivable. This is normally upon notification of the interest paid or payable by the bank.
Other income
Other income is accounted for in the period in which the Society is entitled to the receipt.
Gift Aid recovered on donations is accounted for when it is received.
Expenditure
This is included in the accounts on an accruals basis and is stated net of any recoverable VAT.
Website costs
These include fees attributable to ongoing technology support costs.
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.
VAT
The Charity is registered for VAT and amounts in the accounts are stated net of VAT.
Taxation
The Charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
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Manchester & Lancashire Family History Society
Notes to the Financial Statements for the Year Ended 31 December 2025
Tangible fixed assets
The Library which includes books, manuscripts, typescripts and microfiche has been included in the accounts thus:-
| Council's valuation 31 December 1991 Historic additions at cost Revaluation movement |
at 31 December 2025 £ 10,000 27,794 (34,794) |
|---|---|
| 3,000 |
No depreciation is provided on this asset because it is the Society's practice to maintain these items in a continual state of sound repair and any depreciation would not be material. Write down will be made should there be any impairment to these values.
Depreciation is provided on equipment, furniture & fittings so as to write them off in equal annual instalments over four years.
Stock
An entity shall measure inventories at the lower of cost and estimated selling price less costs to complete and sell.
Unrestricted Funds
These include all grants, donations and any other incoming resources that have no specific restriction attached at the moment the resources were received and are free to be used in the general furtherance af the objects of the Charity.
Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic Financial Instruments. Basic Financial Intruments are initially recognised at the transaction value and subsequently measured at their settlement value.
2 Income from donations and legacies
| Donations | Unrestricted funds £ 1,088 1,088 |
Total 2025 £ 1,088 1,088 |
Total 2024 £ 2,771 |
|---|---|---|---|
| 2,771 |
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Manchester & Lancashire Family History Society
Notes to the Financial Statements for the Year Ended 31 December 2025
3 Income from charitable activities
| Subscriptions Received Tax Recovered on Gift Aid Donations Sales - Publications etc Miscellaneous Income FindMyPast - FMP - Royalties Investment income Bank interest received |
Unrestricted funds £ 30,708 3,901 5,739 481 2,632 43,461 Unrestricted funds £ 836 |
Total 2025 £ 30,708 3,901 5,739 481 2,632 43,461 Total 2025 £ 836 |
Total 2024 £ 30,578 4,553 6,581 680 2,550 |
|---|---|---|---|
| 44,942 | |||
| Total 2024 £ 875 |
4 Investment income
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Manchester & Lancashire Family History Society
Notes to the Financial Statements for the Year Ended 31 December 2025
5 Expenditure on charitable activities
| Unrestricted funds General £ Cost of publishing 'The Manchester Genealogist' journal 22,616 Cost of publications etc sold 4,557 Travel & expenses 964 Meetings & speaker costs 1,692 Website support expenses 8,812 38,641 6 Expenditure on managing and administering the Society Unrestricted Funds General £ Service charge 3,274 Insurance 704 Postage, stationery & advertising 3,232 Equipment rental charges 158 Repairs & maintenance 18 Paypal, Shopify & Stripe charges 820 ISP charges - email hosting 201 Sundry expenses 3,055 Depreciation 1,137 Telephone - Governance costs 3,144 Total 15,743 Total Expenditure (notes 5 & 6) 54,384 |
Total 2025 £ 22,616 4,557 964 1,692 8,812 38,641 Total 2025 £ 3,274 704 3,232 158 18 820 201 3,055 1,137 - 3,144 15,743 54,384 |
Total 2024 £ 21,777 1,838 733 1,600 9,867 |
|---|---|---|
| 35,815 | ||
| Total 2024 £ 3,274 628 3,838 290 188 949 333 2,146 1,065 66 3,567 |
||
| 16,344 | ||
| 52,160 |
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Manchester & Lancashire Family History Society
Notes to the Financial Statements for the Year Ended 31 December 2025
7 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year. A total of £933 (2024: £334) was paid to two council member as reimbursement of travel expenses.
The society uses the system whereby mileage is claimed at the Inland Revenue recognised rate (0.45p per mile) but only actual petrol is drawn and the balance of £304 (2024: £10) was donated back to the society by the Trustees and is included in the donations.
8 Staff costs
The society has no employees. The society is run by the Trustees and Executive Committee members, the main officers being the Chairman, Vice-chairman, General Secretary and the Treasurer.
9 Independent examiner's remuneration
The accountants fee consisted of accountancy fees of £871 - exclusive of VAT (2024: £848) and independant examiners fees of £804 (2024: £782).
10 Tangible fixed assets
| Cost At 1 January 2025 Additions At 31 December 2025 Depreciation At 1 January 2025 Charge for the year At 31 December 2025 Net book value At 31 December 2025 At 31 December 2024 11 Stock Stocks |
Furniture and equipment £ 15,665 1,235 16,900 13,464 1,137 14,601 2,299 2,201 |
Library £ 3,000 - |
Total £ 18,665 1,235 19,900 13,464 1,137 14,601 5,299 5,201 2024 £ 7,399 |
|
|---|---|---|---|---|
| 16,900 | 3,000 | |||
| 13,464 1,137 |
- - |
|||
| 14,601 | - | |||
| 2,299 | 3,000 | |||
| 2,201 | 3,000 | |||
| 2025 £ 4,944 |
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Manchester & Lancashire Family History Society
Notes to the Financial Statements for the Year Ended 31 December 2025
12 Taxation
The Charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
13 Debtors
| 13 Debtors | ||
|---|---|---|
| Prepayments VAT recoverable 14 Creditors: amounts falling due within one year Accruals |
2025 £ 1,691 522 2,213 2025 £ 14,364 |
2024 £ 615 833 |
| 1,448 | ||
| 2024 £ 15,682 |
15 Commitments
Service charge commitments
The Society pays a service charge which is £3,274 (2024: £3,274) for the year.
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Manchester & Lancashire Family History Society
Notes to the Financial Statements for the Year Ended 31 December 2025
16 Funds
| Unrestricted funds General General funds Unrestricted funds General General funds |
Balance at 1 January 2025 £ 104,773 Balance at 1 January 2024 £ 108,345 |
Incoming resources £ 45,385 Incoming resources £ 48,588 |
Resources expended £ (54,384) Resources expended £ (52,160) |
Balance at 31 December 2025 £ 95,774 |
|---|---|---|---|---|
| Balance at 31 December 2024 £ 104,773 |
17 Analysis of net assets between funds
| 17 Analysis of net assets between funds | ||
|---|---|---|
| Tangible fixed assets Current assets Current liabilities Total net assets |
Unrestricted funds General £ 5,299 104,839 (14,364) 95,774 |
Total funds £ 5,299 104,839 (14,364) |
| 95,774 |
18 Related party transactions
There were no related party transactions in the year.
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