PRS Patton Rainey I Stenson Limited CHAR TEPED ACCOUNTANTS & REGISTERED AUDITORS REGISTERED COMPANY NUMBER: N1614236 INorthern Ireland) REGISTERED CHARITY NUMBER: 100414 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 FOR FERMANAGH GENEALOGY CENTRE Patton Rainey Stenson Litnited Chartered Accountatits 6 East Bridge Street Enniskillen Co. Fennanagh BT74 7BT CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered lo carry out audit work and regulated for a range ol investment business aciivilies in Iho United Kingdom by the Insiilule ol Chartered Accounlanis in Ireland
FERMANAGH GENEALOGY CENTRE CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 3J DECEMBER 2023 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements Detailed Statement of Financial Activities 12
FERMANAGH GENEALOGY CENTRE REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2023 OBJECTIVES AND ACTIVITIES SignifJcaDt activities and Public benefit Femianagh Genealogy Centre continued to thrive in 2023 due to its enthusiastic and dedicated comrnittee and its loyal membership. Our committee ITh 2023 included Caroline Fitzpatrick. Conor Maguire. Dave McNulty, Frankie Roofe, Fred Cleary. Karen Ireson, Mary-Anne Grant, Mervyn Hall and Viola Wiggins. 2023 saw our greatest ever number of members (over the 100 mark) and, due to use of recordings of talks and live recording of meetings, this has extended our outreach to North America and Australia, as well as the U.K. Monthly bulletins also kept the membership infomied of developments. Monthly meetings in Fern]anagh House were very well attended with usually over 30 people physically present, as well as a steady number who viewed online. Our online website at www.fennanaghgenealogy.org placed recorded presentations for the membership to view, at their leisure. These recordings and their editing were expertly dealt with by Mary-Anne Grant. We continued with our active Face Book page which was run by Karen and Linda. We continued to enjoy a very good relationship with Fennanagh and Omagh District Council who again provided FGC with a grant, in return for our transcription service and Face to Face meetings. The curator kindly made the art room available for the aforementioned activities. Face to Face meetings resumed frorn Spring 2023 with Covid in abeyance. Here Frankie and Caroline took on the bulk of these meetings. Great credit also to Caroline who, as well as overseeing our books. organised membership enroltnent and volunteering. She also took on the role of co-ordinator for cyber security in October. Shelley, in Canad4 responded to all email enquirtes and received great praise from those she helped. Vivienne OTganised a tour of Enniskillen's Workhouse and the Inniskillings Museutn back in April, and this was greatly enjoyed by those in attendance. So. too her annual FGC outing in June which visited places of interest in Monaghan and Cavan. By coincidence. we met an Irish government minister (Heather Humphries) who was attending an event in Clones. Our major doner, Joe Quinlan & his wife Mary Lou visited Fern]anagh in May and it was a pleasure to meet them and their extended Fermanagh family. FGC Sage Library - books and other family history material continued to be collected in 2023. We await the Completion of the agreed appropriate space in the museum before opening up a lending service to our local members. One consequence of our 2022 Back Streets Dardanelles online Memory rnap, was an award given to Mervyn. The core part of FGC'S Back Streets Metnory Map. was his research on the men from thi5 part of Enniskillen who were killed in the First World War. Mervyn's role, as an Inniskilling5 Regimental Museum volunteer, was recognised by The British Museum's Marsh Volunteers, Award. He was the Northern Ireland regional winner for 2023. Talks Programme for 2023.. January - The border Reivers - Frankie Roofe & Mengn Hall. February- The Fennanagh Maguires - Vicky Herbert. March - Fern]anagh & the Crimea War - Mervyn Hall. April - Shipping records with a focus on Fennanagh - Brian Mitchell. May- Annual General Meeting & Show and Tell. June - Annual surnmer outing - County Monaghan. September- Tracing an Enniskillen Workhouse family- Frankie Roofe. October - Fertnanagh linkslstories from Canadian archives, Shelley Lunney. November - Fennanagh doctors from across the world - Dr Dave McNulty. December - Annual FGC Christmas lunch. The following policies were completed or updated during 2023.. Cotnplaints Policy (February) Volunteers: Page 2
FERMANAGH GENEALOGY CENTRE REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2023 OBJECTIVES AND ACTIVITIES Our current number of volunteers in 2023 was 13. Our Committee has 9 active members. Finally, one event to look forward to in 2024 will be the production of a third FGC Fermanagh Roots Joumal. FINANCIAL REVIEW Financial positloll Financial report.. The financial position at Fern]anagh Genealogy Centre continues to be positive. with net incotne of £6,230 (compared to a deficit of £2,824 last year). This was mainly due to the increase in income and the costs for the Dardanelles Project and the purchase of new equipment and laptops included last year. Voluntary donations continue to make a positive contribution to the financial stability of the organisation (£1,177 compared to the previous year of £416). The donations from the American Ireland Fund amounted to £ 1.000 with none showing last year. Membership income has increased when compared with previous years (£2,196 this year, when compared to the previous year of £1,537). Grant monies increased this year to £7,060 when compared to the previous year of £2,319. This includes grants from FODC and LELP. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by it5 governing document, a deed of trust, and constitutes a limited company, limited by guarantee, defined by the Companies Act 2006. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company llumber N1614236 (Northern Ireland) Registered Cbarity number 100414 Registered office 5 The Willows Enniskillen Co. Fennanagh BT74 6GD Trustees Mrs V Carson (resigned 20.5.23) M Hall Ms K Ireson J F Roofe Mrs V M Wiggins Dr D McNulty (appointed 20.5.23) Company Secretary M Hall Page 3
FERMANAGH GENEALOGY CENTRE REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2023 REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Mrs Stephanie Stenson FCA Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen Co. Fermanagh BT74 7BT Approved by order of the board of trustees on 18 May 2024 and signed on its behalf by". M Hall - Trustee 't- Vl llcLQ Page 4
PRS Patton Rainey I Stenson Limited CHARTERED ACCOUNTANTS & REGISTERED AUOITORS INDEPENDENT EXAMINER'S REPORT TO THI TRUSTEES OF FERMANAGH GENEALOGY CENTRE I report on the accounts of the company for the year ended 31 December 2023, which are set out on pages six to eleven. Respective responsibilities of charity trustees and examiner As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. HavincT satisfied myself that the charity is not subject to audit under company law and is el(gible for independent examination. it is my responsibility to.. examine the accounts under Section 65 of the Charities Act follow the piocedures laid down in the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act state whether particular matters have cotne to my attention. Basis of the independent examiner's report I have examtned your charity accounts as required under Section 65 of the Charities Act and my exatNination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accourLts, and seeking explanations from you as charity trustees concemtng any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe.. Tbat accounting records were not kept in accordance with Section 386 of the Companies Act 2006 Th2t the accounts do not accord with those accounting records That the accounts do not comply with the accounting requirements of Section 396 of the Companies Act 2006 and with the methods and principles of the Charitie5 Statement of Recomtnended Practice applicable to charities preparing theii accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland That there is rther infonnation needed for a proper understsnding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above and, in Cotmection with following the Directions of the Charity Comrni55ion for Northem Ireland, I have found no matters that require drawing to your attention. Mrs Stephanie Stenson FCA Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen Co. Fertnanagh BT74 7BT 18 May 2024 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered lo carry out audit work and regulated for a range of inve51tnenl bu5ine55 a¢iivilies in the United Kingdorn by the Institute of Chartered Aecounlanls in Ireland
FERMANAGH GENEALOGY CENTRE STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 DECEMBER 2023 31.12.23 Unrestricted fund 31.12.22 Total funds Notes INCOME AND ENDOWMENTS FROM Donation5 and legacies 11,028 5.280 Investment income 14 Total 11,028 5,294 EXPENDITURE ON Raising funds 4,798 8,118 NET INCOMEI(EXPENDITURE) 6,230 (2,824) RECONCILIATION OF FUNDS Total funds brought forward 9,064 11,888 TOTAL FUNDS CARRIED FORWARD 15,294 9.064 The notes form part of these Financial statements Page 6
FERMANAGH GENEALOGY CENTRE BALANCE SHEET 31 DECEMBER 2023 31.12.23 Unrestricted fund 31.12.22 Total funds Notes CURRENT ASSETS Debtors Cash at bank and in hand 1,628 13,966 1,852 8,012 15,594 9,864 CREDITORS Amounts falling due within one year (300) (800) NET CURRENT ASSETS 15,294 9,064 TOTAL ASSETS LESS CURRENT LIABILITIES 15,294 9,064 NET ASSETS 15,294 9,064 FUNDS Unrestricted funds 15,294 9,064 TOTAL FUNDS 15,294 9,064 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023. The members have not required the company to obtain an audit of its Financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charitable company 85 at the end of each financial year and of its surplus or deficit for each financial year in accordance wiih ihe requirements of Sections 394 and 395 and which othenvise comply with the requirernents of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. (b) These financial statements have been prepared in accordance with the provisions applicable to charitable Companies subject to the small companies Tegime. The financial statements were approved by the Board of Trustees and authori5ed for issue on l 8 May 2024 and were signed on its behalf by-. M Hall - Trustee The notes fonn part of these financial statements Page 7
FERMANAGH GENEALOGY CENTRE NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 DECEMBER 2023 ACCOUNTING POLICIES Basis of preparing the financial statements The fLnancial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of Recomtnended 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 l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the fund5. it ts probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Taxation The charity 15 exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted PuOses. INVESTMENT INCOME 31.12.23 31.12.22 Bank Interest 14 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 December 2023 nor for the year ellded 31 December 2022. Tru5tees' expenses There were no trustees, expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022. Page 8 continued...
FERMANAGH GENEALOGY CENTRE NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 DECEMBER 2023 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 5,280 Investment income 14 Total 5,294 EXPENDITURE ON Raising funds 8,118 NET INCOMEI(EXPENDITURE) (2.824) RECONCILIATION OF FUNDS Total funds brought fonvard 11,888 TOTAL FUNDS CARRIED FORWARD 9.064 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.23 31.12.22 Trade debtors 1,628 1,852 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.23 31.12.22 Accrued expenses 300 800 MOVEMENT IN FUNDS Net movement in funds At 31.12.23 Al l.1.23 Unrestricted funds General fund 9,064 6,230 15,294 TOTAL FUNDS 9,064 6,230 15,294 Page 9 continued..
FERMANAGH GENEALOGY CENTRE NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 DECEMBER 2023 MOVEMENT IN FUNDS- continued Net movement in funds, included in the above are as follows: Incorning resources Resources expended Movement in funds Unrestricted funds General fund 11,028 (4,798) 6,230 TOTAL FUNDS 11,028 (4,798) 6,230 Comparatives for movement in funds Net movement in funds At 31.12.22 At 1.1.22 Unrestricted funds General fund 11,888 (2,824) 9,064 TOTAL FUNDS 11,888 (2,824) 9.064 Comparative net rnovernent in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 5,294 (8,118) (2,824) TOTAL FUNDS 5.294 (8,118) (2,824) A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds At 31.12.23 At l.1.22 Unrestricled funds General fund 11.888 3.406 15,294 TOTAL FUNDS 11,888 3,406 15,294 Page 10 continued...
FERMANAGH GENEALOGY CENTRE NOTES TO THE FINANCIAL STATEMENTS - continued for tlie Year Ended 31 DECEMBER 2023 MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 rnonths combined net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 16.322 (12,916) 3,406 TOTAL FUNDS 16,322 (12,916) 3,406 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 December 2023. Pagell
FERMANAGH GENEALOGY CENTRE DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 DECEMBER 2023 31.12.23 31.12.22 INCOME AND ENDOWMENTS Donations and legaci¢s Voluntary Donations Grants Membership Fees Journal Income and Book Sales 1,177 7,060 2,196 595 416 2,319 1,537 1.008 11,028 5.280 Investment income Bank Interest 14 Total incoming resources 11,028 5.294 EXPENDITURE Raising donations and legacies Insurance Equipment Room Hire Stationery and OfFice Supplies Events Speakers Refreshments Accountancy Websites Dardanelles project 410 715 1,086 277 350 411 443 324 726 56 410 666 296 303 223 405 119 312 592 4,792 4,798 8,118 Total resources expended 4.798 8,118 Net Incom(expend1tUre) 6,230 (2.824) This page does not form part of the statutory Financial statements Page 12