REGISTERED COMPANY NUMBER: 04257047 (England and Wales)

REGISTERED CHARITY NUMBER: 1098629

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BEDFORDSHIRE HISTORICAL RECORD SOCIETY

Page

Report of the Trustees

1

to

2

Independent Examiner's Report

3

Statement of Financial Activities

4

Balance Sheet

5

to

6

Notes to the Financial Statements

7

to

11

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

04257047 (England and Wales)

Registered Charity number

1098629

Registered office

46 Haylands Way

Bedford

Bedfordshire

MK41 9BU

Trustees

M A Badley

P R B Brown

S R Coleman (appointed 28.9.24)

M J Evans

R N Ricketts

M P Walker

Directors

M J Evans

R N Ricketts

M P Walker

Company Secretary

M J Evans

Independent Examiner

Rawlinson Pryde & Partners

Chartered Certified Accountants

Argent House

5 Goldington Road

Bedford

Bedfordshire

MK40 3JY

Accountants

Rawlinson Pryde & Partners

Argent House

5 Goldington Road

Bedford

MK40 3JY

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 27 September 2025 and signed on its behalf by:

M J Evans - Trustee

Independent examiner's report to the trustees of Bedfordshire Historical Record Society ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its 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 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

David John Rawlinson FCA FCCA

Rawlinson Pryde & Partners

Chartered Certified Accountants

Argent House

5 Goldington Road

Bedford

Bedfordshire

MK40 3JY

27 September 2025

31.3.25

31.3.24

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

8,318

2,909

Other income

652

13,047

Total

8,970

15,956

EXPENDITURE ON

Raising funds

2

9,632

8,391

Other

2,402

5,483

Total

12,034

13,874

NET INCOME/(EXPENDITURE)

(3,064

)

2,082

RECONCILIATION OF FUNDS

Total funds brought forward

33,113

31,031

TOTAL FUNDS CARRIED FORWARD

30,049

33,113

31.3.25

31.3.24

Unrestricted

Total

fund

funds

Notes

£

£

CURRENT ASSETS

Debtors

8

250

50

Cash at bank

30,485

36,277

30,735

36,327

CREDITORS

Amounts falling due within one year

9

(686

)

(3,214

)

NET CURRENT ASSETS

30,049

33,113

TOTAL ASSETS LESS CURRENT LIABILITIES

30,049

33,113

NET ASSETS

30,049

33,113

FUNDS

10

Unrestricted funds:

General fund

30,049

33,113

TOTAL FUNDS

30,049

33,113

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 27 September 2025 and were signed on its behalf by:

R N Ricketts - Trustee

M P Walker - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial 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 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)', 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 funds, it is probable that the income will be received and the amount can be measured reliably. The income for the year is attributable to the principal activity of the company, namely sales and subscriptions from archives and publications.

Grants

Grants are recognised in full in the year that they are received.

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 company is considered to pass the tests set out in Schedule 6, paragraph 1 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Part 11 Chapter 3 of the Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

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 purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

2.	RAISING FUNDS

Raising donations and legacies

31.3.25

31.3.24

£

£

Support costs

9,632

8,391

3.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.25

31.3.24

£

£

Hire of plant and machinery

630

348

4.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

5.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

fund

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2,909

Other income

13,047

Total

15,956

EXPENDITURE ON

Raising funds

8,391

Other

5,483

Total

13,874

NET INCOME

2,082

RECONCILIATION OF FUNDS

Total funds brought forward

31,031

TOTAL FUNDS CARRIED FORWARD

33,113

6.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024: NIL).

7.

TAXATION

There was no corporation tax payable for the year ended 31 March 2025 nor for the year ended 31 March 2024.

8.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

250

50

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Accruals and deferred income

686

3,214

10.	MOVEMENT IN FUNDS

Income

Reserve

and

funds for

expenditure

specific

account

purposes

Totals

£

£

£

At 1 April 2024

18,187

14,926

33,113

Deficit for the year

(3,064

)

-

(3,064

)

Transfers to general funds

-

-

-

At 31 March 2025

15,123

14,926

30,049

Funds for specific purposes are allocated to the following funds:

£

B Chamber's bequest

662

Reserve fund for BHRS volumes

9,000

Reserve for Digital Bookshelf

2,000

Reserve for website development

3,264

Prior year:

Income

Reserve

and

funds for

expenditure

specific

account

purposes

Totals

£

£

£

At 1 April 2023

16,105

27,526

43,631

Surplus for the year

2,082

-

2,082

Transfers to general funds

-

(12,600

)

(12,600

)

At 31 March 2024

18,187

14,926

33,113

Funds for specific purposes are allocated to the following funds:

£

B Chamber's bequest

662

Reserve fund for BHRS volumes

9,000

Reserve for Digital Bookshelf

2,000

Reserve for website development

3,264

11.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

12.

STATUS

The company is a registered charity, number 1098629. The company is limited by guarantee and therefore has no share capital. In the event of the company being wound up members are required to contribute an amount not exceeding £1, during the period of their membership and for a period of 12 months thereafter.