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2024-06-30-accounts

FACING HISTORY& OURSELVES UNITED KINGDOM Schools need Facing History because FACING I HISTORYa OURSELVE5 Annual Report and Financial Statements 2023-24

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Annual Report and Financial Statements 2023-24 Contents

  1. Our Charity ................................................. 06 2. Our Work in Summary ........................... 08 3. Our Reach and Growth .......................... 10 4. Our Activity in FY24 ................................12

Celebrating 20 Years of Facing History and Ourselves in the UK ..............14 5. Plans for the Future ..................................16

Reports

Reference and administrative information ..........................................................20 Trustees’ report .................................................20 Independent examiner’s report ................23

Financial statements

Statement of financial activities ...............24 Balance sheet.....................................................25 Statement of cash flows ...............................26 Principal accounting policies ..................... 27 Notes to the financial statements ......... 30

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For over twenty years I have passionately supported the work of Facing History UK. I have seen the impact of our work; motivating teachers to stay in the classroom, empowering our young people with agency to make a positive difference in their world.

Now, more than ever, we need to ensure our young people think rationally, ethically, critically and seek ways in which they can be constructive members of society.

This year marks the end of our 2019–2024 Strategy. We have:

As always at our events, I witness such incredible self-reflection, respect, restraint and interest from our students and community members. My personal highlight was our 20th Anniversary celebration which was particularly powerful. A stimulating afternoon of learning was followed by an exclusive panel discussion with Hamze Awade, Magen Inon and Mira Awad reflecting on the events of the last 12 months in Israel and Gaza, and the importance of peacebuilding.

Facing History teaching instils in young people the knowledge and belief that they can and should find ways to be positive members of an inclusive society.

I thank our supporters and dedicated staff team, who have helped us achieve so much this year.

Warm regards,

Rita Halbright Chair of Trustees

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Our Mission

Facing History and Ourselves UK uses lessons of history to challenge teachers and their students to stand up to bigotry and hate.

‘I didn’t have the word before this for what I was doing when I told others [in my year group] not to laugh at my friend. I was being an Upstander.’

Year 8 Facing History Student

Our charitable objects:

The principal object of the charity is to advance the education of the public and, in particular, children and young people in human rights and good citizenship by:

In setting objectives and planning for activities, the trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit and, in particular, to its supplementary public benefit guidance.

Education has the power to drive societal change. By equipping future generations with critical thinking skills, emotional awareness and the ability to reflect ethically, we can prepare them to be more engaged civic participants who are working to address the many challenges society faces, including:

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Annual Report and Financial Statements 2023-24

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How we do it

Facing History UK teachers engage students with the history and choices people made in the past to help them confront choices in their own lives, inspiring them to become young upstanders, not bystanders, and to be allies, not bullies.

‘Facing History has helped me realise my educational philosophy: we are not merely conduits of information but architects of change!’

Facing History Teacher

To do this we do two key things:

1. We write curriculum:

2. We train and support teachers:

Using the study of historic and literary case studies, our resources provide tools to examine difficult histories, develop critical thinking skills and navigate challenging conversations.

Our teacher training combines academic rigour, emotional engagement and ethical reflection so that teachers can create

classrooms where students learn to absorb differing perspectives, and where primary historical and literary resources inspire discussion and debate. Where possible we make our training available at no cost to teachers.

Our resources are online and free and include teaching strategies, units to support specific curriculum areas and shorter lessons on current events to give teachers the framing they need to help their students begin to digest the events that flood our media.

As a result of these two things, Facing History UK reaches hundreds of thousands more students than we ever could if we were to work directly with young people. By training and supporting teachers, we are creating the real opportunity for long-term societal change.

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82% pare 205 tid 86% many 82% of Facing History 93% agree it is important 86% of students said they students reported they to get involved with are able to recognise stood up to someone improving community racism, antisemitism, and who made a bigoted or other forms of bigotry racist comment after Facing History study

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Facing History and Ourselves UK

3. Our Reach and Growth

700

700 schools had at least one active Facing History UK teacher*

*based on a formula

As of 30 June 2024: 2024 marks the end of our five-year strategy:

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Annual Report and Financial Statements 2023-24

1,790 1,790 UK educators have been trained by Facing History UK in 2019-2024

11,442

We have more than tripled the number of educators who have engaged with us

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To enable us to achieve this growth in the year ending 30 June we undertook the following key activities:

‘Our very first discussion was about creating a safe space to enable meaningful discussion. This was definitely created. You achieved a perfect environment with your approach to each of us. [...] Your choice of resources was superb and although it would have been great to have had more time, we still managed to explore so much together. You also provided numerous examples of techniques that we could use in the classroom and we had the opportunity to use these and experience them for ourselves – first class! I’m much more confident about using these as a result.’ Facing History UK Teacher

We write curriculum

We wrote and published the following materials for teachers to use in their classrooms:

l The creation and updating of 3–6 assemblies for each month during term time to support schools in celebrating and/ or marking significant annual events with their students.

l The creation of the Drop Down Day ‘Celebrating Black History’ containing lessons and activities to help students learn about and celebrate black individuals in British history.

l The creation of the Drop Down Day ‘Celebrating LGBTQ+ History’ containing lessons and activities to help students learn about and celebrate LGBTQ+ individuals in British history.

We train and support teachers

We trained 371 teachers and provided support to many more. Our training events, which allow teachers to experience Facing History pedagogy and activities, learn more about the resources we have available, and share thoughts and best practice ideas with one another, included:

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Annual Report and Financial Statements 2023-24

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On 21 June we held two events to showcase the work of Facing History UK and celebrate our Twentieth Anniversary.

A day of learning

We started with ‘An Afternoon of Dialogue’, inviting our community of supporters to meet our students, teachers and partners for conversation and learning. Together, we explored how we can use our individual civic agency to best effect. We wanted to bring together our community to think about the positive impact we can have as individuals, inspired by the actions of Facing History students.

Throughout the afternoon we saw our students, teachers and supporters meet this call by engaging in nuanced conversations around complex topics. At Facing History our goal is to create brave spaces for young people to ask questions, so that they are prepared to grapple with the present, through the lessons of the past.

Our ‘Afternoon of Dialogue’ closed with a student panel entitled ‘Change Starts with Us: Student Voices Shaping the 21st Century’. We were delighted to be joined by five students and Facing History teacher leader Sharon Aninakwa. An honest and forthright conversation was had across a range of subjects, focusing on social media in particular and the pressures felt by all sides on this contentious topic.

An evening of thoughtprovoking discussion

Building on our ‘Afternoon of Dialogue’, our evening event centred on the voices of three individuals who have been directly impacted by the ongoing conflict in the Middle East – Mira Awad, Hamze Awawde and Magen Inon.

Together, our three speakers shared their personal stories of the 7 October attack and ensuing violence, and experiences of living and working in the region. The common theme was one of a desire to come together in the face of this adversity – that we don’t need to agree on everything to acknowledge each other’s pain and work towards peace.

‘An inability or unwillingness to provide a safe space in which we can ask the questions we are grappling with limits our ability to form and voice educated opinions. It limits our ability to speak with knowledge and with confidence. We need safe spaces to ask questions, to understand, to empathise.’ Tallulah – Facing History Student

The students’ comments speak to the importance of Facing History’s work in supporting young people to develop resilience, critical thinking and media literacy skills, and to respond to people and information with both empathy and a critical lens.

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Annual Report and Financial Statements 2023-24
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‘Somehow it didn’t used to be that extreme, but now it is. We cannot see the humanity in the other side. Whether it’s the soldier, politician, nurse or person in the street, it’s all the same. I refuse to accept this.’ Hamze Awawde

A highlight of the evening was the open and honest Q&A, where people had the opportunity to ask questions of Mira, Hamze and Magen. We ended with such thoughtful and heartfelt dialogue that truly reflected Facing History’s approach.

Hamze and Magen have spoken together on a number of occasions since the 7 October attack and subsequent conflict. They know that this type of open conversation is crucial to a peaceful future and are driven by a shared ambition to try to ensure that their sons would be friends.

Hope, cohesion and building a stronger democracy are not

things that happen by accident. Facing History’s approach supports students to seek out new perspectives, challenge assumptions and find ways to work more collaboratively. Our work supports teachers to build brave classrooms and spaces where students can explore their identities and develop their opinions on issues that are affecting their school, family and community.

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Facing History and Ourselves UK

5. Plans for the Future

Our New Three-Year Strategy (FY25–FY27) The next three years will position the organisation and our approach so that we can create an exponential shift in the numbers of students experiencing Facing History approaches in their classrooms.

We have identified four key paths to scaling our work. These will be developed and piloted in 2024–2026. By the end of this strategic period, we will have defined a model or models and the organisational mechanisms needed to roll them out to rapidly increase our reach from 2027.

Mi=|)Gh SaBBEE 17,000 EH 20 FAWaE teachers schools Grow our number of educators ever Develop our flagship engaged schools

The overall strategic aims for our work are:

1. Refine and implement our Whole School Approach – where we will work in depth with individual schools to train staff, support the implementation of our resources and help them embed Facing History into school culture and the wider personal development of students.

2. Develop and pilot an approach to working with groups of schools like Multi Academy Trusts/ Local Authorities and regional bodies – where we can gain broader reach to embed Facing History across a number of schools and equip them to train their staff in Facing History approaches going forward.

3. Identify key partners who can incorporate Facing History into their delivery enabling us to reach a much broader base of teachers who are already engaged with these partners.

30+ resources Increase our teacherfacing content

4. Continue to develop specific resources for teachers to use in line with the core curriculum, wider curriculum and enrichment opportunities to support all of the above and for teachers who find us directly.

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Annual Report and Financial Statements 2023-24
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‘Incredibly insightful and helpful day which has given me transferable pedagogical approaches.’ Facing History UK Teacher

The Financial Year 2025

Our headline goals for the first year of our new strategic plan are to have:

This will be achieved through:

Our Team

Our work is delivered by a team of six charity staff led by the Executive Director. We are also supported by a growing group of teachers and other experts who co-facilitate training, input into resource creation and consult on events.

‘This whole CPD session was incredible. I enjoyed learning and discussing the various lens you can apply in order to make meaningful lessons. Students will be able to associate a part of their identity to create meaningful learning.’

Facing History UK Teacher

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‘Profound! It has really influenced a lot of my thoughts and ideas about how to approach teaching this topic and provided me with many resources to go away and think about and tailor to my classes’ needs. This has been a really worthwhile event and I deeply appreciate the efforts of you all.’

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Facing History UK Teacher

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Financial Review 30 June 2024

Annual Report and Financial Statements

30 June 2024

Contents

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||| |---|---| |Reports| |Reference and administrative information|20| |Trustees’ report|20| |Independent examiner’s report|23| |Financial statements| |Statement of financial activities|24| |Balance sheet|25| |Statement of cash flows|26| |Principal accounting policies|27| |Notes to the financial statements|30|

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Facing History and Ourselves UK

Trustees’ report

Year to 30 June 2024

Reference and administrative information Trustees

R Halbright (Chair) A Fitzgerald L Levy (deceased 3 January 2025) R Offer I Pyne-Jones J Wise A Seton M Echlin

Executive Director R Martin

Registered office Canopi 82 Tanner Street London SE1 3GN

Charity registration number 1103592

Independent examiner Winchester Bourne Ltd Sullivan Court Wessex Way Colden Common SO21 1WP

Bankers HSBC Bank PLC Harry Weston Road Binley Coventry CV3 2SH

The trustees present their annual report together with the financial statements of Facing History and Ourselves (the ‘charity’) for the year ended 30 June 2024. Throughout the report, where the charity is referred to by name Facing History and Ourselves UK is used to distinguish the organisation from the US-based Facing History and Ourselves Inc. The trustees confirm that the annual report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity’s governing document and have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP FRS 102). The address of the charity’s registered office, together with other reference and administrative information, is detailed on the left.

STRUCTURE, GOVERNANCE AND MANAGEMENT Constitution

The charity was registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 11 February 2004, as amended by written resolution dated 29 March 2004, with charity number 1103592. It has been operating in the UK independently of Facing History and Ourselves Inc., based in the US, since its formation. A decision was taken to convert the charity from its legal status as a charitable company limited by guarantee to one of a Charitable Incorporated Organisation (CIO). The charity’s conversion was accepted by the Charity Commission on 31 October 2019 and with effect from 31 October 2019 the charity is constituted as a CIO.

Related party relationships

The charity is a partner of Facing History and Ourselves Inc. (FHAO Inc.). FHAO Inc. is an organisation based in Massachusetts in the US which was founded in 1976. FHAO Inc. supports an active network of over 300,000 educators across the US, separate partner charities in the UK and Canada, and partners around the world, including in South Africa, Colombia, Mexico and France.

FHAO Inc. acts as an adviser to the charity at the recommendation of the Board of Trustees and provides management services and financial support to the charity. Services to support Facing History dissemination in the UK are also provided by FHAO Inc. staff. In the year ending 30

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Annual Report and Financial Statements 2023-24

June 2024 there was a grant agreement in place between the two organisations which included a description of how the two organisations work together and a summary of the support provided by FHAO Inc. For the year ending 30 June 2025 a new grant agreement is in place on the same terms as the previous year.

Key management personnel

The key management personnel of the charity are composed of the trustees and the Executive Director. The day-to-day running of the charity is overseen by the Executive Director who is supported by a small staff team. The Executive Director reports directly to the Board of Trustees and receives support from FHAO Inc. Trustees set the salary levels for key management personnel, taking advice from the HR team providing support from FHAO Inc. and an independent salary benchmarking company to ensure the recommendations made to trustees are sufficient to ensure appointment of appropriately skilled and experienced staff while also taking account of the size and financial position of the charity. Key management remuneration for the year is detailed in note 8.

Roles of trustees and advisers

The strategic direction of the charity is the responsibility of the trustees who are elected and co-opted under the terms of the Constitution. The number of trustees shall not be less than three. Trustees are expected to be well informed about the charity’s work and are encouraged to keep themselves up to date.

The charity shall call a General Meeting for any decisions that the members are required to take in addition to any other meetings in that year. The General Meeting is held at such times and places as the trustees deem appropriate.

Method of appointing trustees

When recruiting new trustees, the charity considers the candidate’s professional qualifications and commitment to the Facing History mission and our work. The charity conducts recruitment through written applications followed by interviewing short-listed candidates. The potential trustee’s candidacy is then introduced to the trustees for a vote. There must be a majority vote to elect. Trustees receive general induction about the operations of the charity and are provided with the Good Governance Code to understand their responsibilities. Ongoing training is then tailored to the needs of the trustees.

Risk management

The trustees have assessed the major risks to which the charity is exposed, those related to the operations and finances of the charity and are satisfied that systems and procedures are in place to mitigate exposure to the major risks. A risk management policy and risk register are in place for the charity. The greatest risk to the charity this year has continued to be our ability to fundraise given the increasingly challenging financial context in which we operate. Trustees have managed this risk by maintaining a tight budget for the financial year.

FINANCIAL REVIEW

The results of the charity are set out on page 24.

During FY24, the charity continued its cautious approach to managing the budget and minimising expenditure, given ongoing challenges relating to fundraising in the continuing cost of living crisis impacting the ability to raise funds. Expenditure remained tightly managed, and activity was controlled to ensure costs did not exceed funds raised for the year. The net result of this is that the charity ended the year in a position to contribute further to reserves. Total income for the year was £379,216 (2023: £558,219) and total expenditure was £475,395 (2023: £415,329). During FY24, there was a deficit of £96,179 of which £78,963 was the spending of the designated fund in FY23 (2023: surplus of £142,890 of which £78,963 is a designated fund for activity in FY24).

The total funds of the charity at year end were £540,171 (2023: £636,350).

Reserves policy and going concern

The charity had free reserves of £536,454 (2023: £553,407) at 30 June 2024 which carry no donor restrictions and may be used to carry out any of the charity’s objectives. This reserve provides some protection from the ongoing financial implications of the challenging fundraising environment for the charity. Income for FY25 is forecast to be slightly higher than FY24 and trustees have determined that £nil of these reserves be used in FY25 to allow the charity to continue to grow both programmatic and income generation work. The trustees are committed to ensuring that there are at least six months of core operating costs (£272,582) held in reserves and based on the 2025 budget, the reserves exceed this criterion.

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Facing History and Ourselves UK

The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these financial statements. The trustees have made this assessment in respect to a period of one year from the date of approval of these financial statements. Given the reserves position outlined above, at the time of signing, trustees can be confident that the organisation has sufficient funds for the next twelve months. The trustees therefore deem the charity to be an ongoing concern.

The trustees are responsible for keeping adequate 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, applicable Charity (Accounts and Reports) Regulations and the provisions of the governing document. They 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.

Information on fundraising practices

The charity complies with all GDPR requirements, thus protecting our funders’ information. There were no complaints in relation to fundraising made within the year.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees are responsible for preparing the trustees’ report and the 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 income and expenditure of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Disclosure of information to independent examiner

Each of the persons who are trustees at the time when this trustees’ report is approved has confirmed that:

Independent examiner

The independent examiner, Winchester Bourne, have indicated their willingness to continue in office. The trustees will propose a motion reappointing the independent examiner at a meeting of the trustees.

This report was approved by the Board of Trustees, on 14/01/2025 and signed on their behalf by:

Trustee: 1A2D85CB836F48E. Date: April 16, 2025

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Annual Report and Financial Statements 2023-24

Independent examiner’s report to the trustees of Facing History and Ourselves UK

I report to the charity trustees on my examination of the financial statements of the charity for the year ended 30 June 2024.

Responsibilities and basis of report

As the trustees of the charity, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the charity’s financial statements as 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

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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

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 financial statements to be reached.

Julia Linclau ACA 99E805D25B3B432. Winchester Bourne Ltd April 22, 2025

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Facing History and Ourselves UK

Statement of financial activities

Year to 30 June 2024

Notes
Restricted
funds
£
Unrestricted
funds
£
Income from:
Donations and legacies
1
30,499
344,867
Other income
7
—
3,850
Total income
30,499
348,717
Expenditure on:
Charitable activities
3-6
30,762
365,670
Total expenditure
30,762
365,670
Net income before transfers
(263)
(16,953)
Transfers
—
—
Net income and net movement in funds
(263)
(16,953)
Reconciliations of funds
Fund balances at 1 July 2023
3,980
553,407
Fund balances at 30 June 2024
12
3,717
536,454
he charity has no recognised gains and losses in the period other than those shown above.
Notes
Restricted
funds
£
Unrestricted
funds
£
Income from:
Donations and legacies
1
10,699
529,988
Other income
2
—
17,532
Total income
10,699
547,520
Expenditure on:
Charitable activities
3,4
35,182
380,147
Total expenditure
35,182
380,147
Net income before transfers
12
(24,483)
167,373
Transfers
14,583
(93,546)
Net income and net movement in funds
(9,900)
73,827
Reconciliations of funds
Fund balances at 1 July 2022
13,880
479,580
Fund balances at 30 June 2023
12
3,980
553,407
2		 Designated
funds
£
—
—
—
78,963
78,963
(78,963)
—
(78,963)
78,963
—
Designated
funds
£
—
—
—
—
—
—
78,963
78,963
—
78,963		 2024
Total funds
£
375,366
3,850
379,216
475,395
475,395
(96,179)
—
(96,179)
636,350
540,171
2023
Total funds
£
540,687
17,532
558,219
415,329
415,329
142,890
—
142,890
493,460
636,350

The charity has no recognised gains and losses in the period other than those shown above.

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Annual Report and Financial Statements 2023-24

Balance sheet

Year to 30 June 2024

Year to 30 June 2024
2024 2023
Notes £ £
Current assets:
Debtors 9 12,075 25,907
Cash at bank and in hand 553,366 626,125
565,441 652,032
Liabilities:
Creditors: amounts falling due within one year 10 (25,270) (15,682)
Net current assets 540,171 636,350
Total net assets 540,171 636,350
The funds of the charity:
Restricted funds 11 3,717 3,980
Unrestricted funds
- Designated funds 11 — 78,963
- General funds 536,454 553,407
12 540,171 636,350

Approved by the Board of Trustees and signed on their behalf by:

Chair Approved on: 1A2D85CB836F48E. April 16, 2025

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Facing History and Ourselves UK

Statement of cash flows

Year to 30 June 2024

Cash fows from operating activities:
Net cash (used by)/provided by operating activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at 1 July
Cash and cash equivalents at 30June		 Notes
A
B
B		 2024
£
(72,759)
(72,759)
(72,759)
626,125
553,366		 2023
£
126,044
126,044
126,044
500,081
626,125

Notes to the statement of cash flows for the year ended 30 June:

A. Reconciliation of net movement in funds to net cash provided by operating activities

Net movement in funds (as per the statement of fnancial activities)
Adjustments for:
(Increase) decrease in debtors
(Decrease) increase in creditors
Net cash (used by)/provided by operating activities		 At 1 July
2023
£
626,125		 2024
£
(96,179)
13,832
9,588
(72,759)
2024
£
(72,759)
Cash fows
£
(72,759)		 2023
£
142,890
(14,787)
(2,059)
126,044
B. Analysis of cash and cash equivalents
Total cash and cash equivalents:Cash at bank and in hand		 2023
£
126,044
Analysis of changes in net debt
Cash at bank and in hand		 At 30 June
2024
£
553,366

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Annual Report and Financial Statements 2023-24

Principal accounting policies

30 June 2024

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are laid out below.

these financial statements. The Trustees have made this assessment in respect to a period of one year from the date of approval of these financial statements.

Basis of preparation

These financial statements have been prepared for the year ended 30 June 2024 and are presented in sterling and rounded to the nearest pound.

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant accounting policies below or the notes to these financial statements.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

During FY24, the charity continued its cautious approach to managing the budget and minimising expenditure, given ongoing challenges relating to fundraising and the ongoing cost of living crisis impacting the ability to raise funds. The charity finishes FY24 with £536,454 in free reserves and based on current forecasts it is expected that £nil of these reserves will be utilised in FY25. This will leave £536,454 in reserves for FY25. This figure is in excess of eleven months’ running costs and therefore, together with funds already committed for FY25 at the time of signing, trustees can be confident that the organisation has sufficient funds for the next twelve months. The trustees therefore deem the charity to be an ongoing concern. The financial statements have been based on the expectation of the charity continuing as a going concern for the next twelve months. The trustees believe that there are no uncertainties regarding the financial statements being prepared on a going concern basis.

Income recognition

The charity constitutes a public benefit entity as defined by FRS 102.

Critical accounting estimates and areas of judgement Preparation of the financial statements requires the Council and management to make significant judgements and estimates.

The items in the financial statements where these judgements and estimates have been made include:

Assessment of going concern

The Trustees have assessed whether the use of the going concern assumption is appropriate in preparing

Income is recognised in the period in which the charity has entitlement to the income, the amount of income can be measured reliably, and it is probable that the income will be received. Income is recognised on an accruals basis.

Donated services or facilities are recognised when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteered time is not recognised, although further information on volunteers’ contribution can be found in the trustees’ report.

On receipt, donated professional services and donated facilities are recognised based on the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

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Facing History and Ourselves UK

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to make a payment to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including governance costs involved in undertaking each activity.

Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements. All expenditure is inclusive of irrecoverable VAT.

Pension costs

The charity operates a defined contribution pension scheme, and the pension charge represents the amounts payable by the charity to the fund in respect of the year.

Cash at bank and in hand

Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition.

Creditors and provisions

Creditors and provisions are recognised when there is an obligation at the balance sheet date because of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors and provisions are recognised at the amount the charity anticipates it will pay to settle the debt. They have been discounted to the present value of the future cash payment where such discounting is material.

Fund structure

The charity has various types of funds for which it is responsible, and which require separate disclosure. These are as follows:

General funds

Funds which are expendable at the discretion of the Trustees in furtherance of the objects of the charity.

Designated funds

Operating leases

Rentals under operating leases are charged to the statement of financial activities incorporating income and expenditure accounts on a straight-line basis over the lease term.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value except for bank loans which are subsequently measured at amortised cost using the effective interest method.

Debtors

Debtors are recognised at their settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid. They have been discounted to the present value of the future cash receipt where such discounting is material.

The Trustees have designated certain amounts for specific purposes.

Restricted funds

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Taxation

Facing History and Ourselves is a registered charity and therefore is not liable for income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities.

Interest receivable

Interest on funds held on deposit is included when

28

Annual Report and Financial Statements 2023-24

receivable and the amount can be measured reliably by the charity.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange gains and losses are recognised in the statement of financial activities incorporating income and expenditure accounts.

Significant judgements and estimates

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

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Facing History and Ourselves UK

Notes to the financial statements

Year to 30 June 2024

1. Donations and legacies

Donations
Grants
Services in kind
Total donations and legacies
Donations
Grants
Services in kind
Total donations and legacies		 Restricted
funds 2024
£
30,499
—
—
30,499
Restricted
funds 2023
£
10,699
—
—
10,699		 Unrestricted
funds 2024
£
127,336
200,000
17,531
344,867
Unrestricted
funds 2023
£
313,565
200,000
16,423
529,988		 Total
funds 2024
£
157,835
200,000
17,531
375,366
Total
funds 2023
£
324,264
200,000
16,423
540,687

Included within donations is a restricted donation of £30,499 (2023: £10,699) receivable from The American Embassy, London in FY24 (FY23 receivable from The Association of Jewish Refugees for the Holocaust and Human Behavior and Contemporary Antisemitism Project).

2. Other income

.
Other income
Fees for service work
Other income
Total other income		 Restricted
funds 2024
£
—
—
—		 Unrestricted
funds 2024
£
3,850
—
3,850		 Total
funds 2024
£
3,850
—
3,850		 Total
funds 2023
£
14,753
2,779
17,532

3. Expenditure on charitable activities

.

Educational
operations
Direct
funds 2024
£
Raising
funds 2024
£		 Support &
governance
2024
£		 Total
funds 2024
£
Direct
funds 2023
£		 Raising
funds 2023
£
Support &
governance
2023
£
Total
funds 2023
£
396,906 36,180 42,309 475,395 360,445 23,565 31,319 415,329

30

Annual Report and Financial Statements 2023-24

The expenditure analysed by fund was:

Direct costs (note 4)
Raising funds
Support costs (note 5)
Governance costs (note 6)
Total
Restricted
funds
2024
£		 Unrestricted
funds 2024
Total funds
2024
Restricted
funds 2023
Unrestricted
funds 2023
Total funds
2023
£
£
£
£
£
30,762
—		 366,144
36,180
33,048
9,261		 396,906
36,180
33,048
9,261		 35,066
116
—		 325,379
23,565
22,279
8,924		 360,445
23,565
22,395
8,924
30,762 444,633 475,395 35,182 380,147 415,329

Restricted funds expenditure relates to the programmes detailed in note 11.

4. Direct costs

.
Direct costs
2024 2023
£ £
Consultants 5,623 33,402
Staf travel 2,302 7,888
Programme service expenses 12,067 5,888
Technology expenses 0 86
Staf costs (note 8 less support staf costs Note 5) 359,384 296,758
Services in kind 17,530 16,423
Total 396,906 360,445

5. Support costs

.
Direct costs		 .
Direct costs
Consultants
Staf travel
Programme service expenses
Technology expenses
Staf costs (note 8 less support staf costs Note 5)
Services in kind
Total		 2024
£		 2023
£
5,623
2,302
12,067
0
359,384
17,530		 33,402
7,888
5,888
86
296,758
16,423
396,906 360,445
Admin expenses
Ofce expenses
Support staf costs
Total
6.
Governance costs
Accountancy costs
Legal services
Other general
Independent examiner’s remuneration
Total
7.
Net income (expenditure)
This is stated after charging:
Independent examiner’s remuneration		 2024
£		 2023
£
16,130 5,466
4,579 6,353
12,339 10,576
33,048
2024
£
1,323
3,483
1,953
2,502
9,261
2024
£		 22,395
2023
£
1,825
2,353
246
4,500
8,924
2023
£
2,502 4,500

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Facing History and Ourselves UK

8. Staff costs, remuneration of key management and Council members’ remuneration

Staf costs during the period were as follows:
Wages and salaries
Social security costs
Other pension costs
Recharge to Raising Funds
The average monthly number of employees during the year was:
Direct staf
2024
£		 2023
£
347,684
34,172
14,382
(24,515)		 291,537
27,696
11,666
—
371,723
2024
No.		 330,899
2023
No.
7 6

The number of employees whose total remuneration was over £60,000 in the year were as follows:

£70,001–£80,000
£100,001–£110,000
£120,001–£130,000		 No. employees No. employees
2024 2023
1
1		 —
1

The key management personnel of the charity comprise the trustees and the Executive Director. During the year, no trustees received any remuneration (2023: £nil), benefits in kind (2023: £nil) nor reimbursement of expenses (2023: £nil).

The total remuneration (including taxable benefit, employers’ pension and employers’ national insurance contributions) of the key management personnel was £126,592 (2023: £117,623).

There was a £23,565 recharge to raising funds in 2023.

9. Debtors

.
Debtors
2024 2023
£ £
Owed from connected charity (note 14) 9,348 12,082
Other debtors — 350
Prepayments and accrued income 1,779 1,508
Pledges and grants receivable 948 11,967
12,075 25,907

10. Creditors: amounts falling due within one year

2024 2023
£ £
Other creditors 10,419 7,316
Accruals and deferred income 14,851 8,366
25,270 15,682

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Annual Report and Financial Statements 2023-24

11. Restricted and designated funds

1. Restricted and designated funds
Restricted funds:
Seminar bursaries
Media Literacy Project – American Embassy
Total restricted funds
Designated funds:
Baskin Family Foundation
Total designated funds
Restricted funds:
Seminar bursaries
Holocaust and Human Behavior and
Contemporary Antisemitism Project
Total restricted funds
Designated funds:
Baskin Family Foundation
Total designated funds
At 1 July
2023
£		 Income
£
Expenditure
£		 Transfers
£		 At 30 June
2024
£
3,980
—		 —
30,499		 3,980
26,782		 —
3,717
3,980
78,693		 30,499
—		 30,762
78,693		 — 3,717
—
78,693 — 78,693 — —
At 1 July
2022
£		 Income
£		 Expenditure
£		 Transfers
£		 At 30 June
2023
£
13,880
—		 —
10,699		 7,650
27,532		 (2,250)
16,833		 3,980
—
13,880 10,699 35,182 14,583 3,980
— — — 78,693 78,693
— — — 78,693 78,693

Seminar bursary funding was established as a result of our Christmas Big Give campaign in FY21. This funding provided internal bursaries for teachers to participate in our online and in-person seminars. Most of these funds were used in previous years, with £3,980 being used in FY24 to provide 27 bursaries for teachers to participate in a one-day workshop.

Media Literacy Project – the American Embassy in London awarded a grant towards the media literacy project. This project will be active from FY24 through FY25. During FY24 we wrote a new Media Literacy classroom resource consisting of ten lessons and provided training to teachers in using the resource. The remainder of the funds as well as the final instalment of the grant will be used in FY25 to undertake more training and run a learning conference in partnership with the Embassy.

The Baskin Family Foundation Designation Fund relates to a donation received late in FY23, which the donor intended for use in FY24 and therefore trustees assigned it as a designated fund, and it was used to fund operational costs in FY24. All funds were used for FY24 operational costs.

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Facing History and Ourselves UK

12. Net assets between funds

2. Net assets between funds
Current assets
Current liabilities
Total
Current assets
Current liabilities
Total		 General funds
£
Designated
funds
£
Restricted
funds
£
Total funds
2024
£
561,724
—
3,717
565,441
(25,270)
—
—
(25,270)
536,454
—
3,717
540,171
General funds
£
Designated
funds
£
Restricted
funds
£
Total funds
2023
£
569,089
78,963
3,980
652,032
(15,682)
—
—
(15,682)
553,407
78,963
3,980
636,350

13. Pension commitments

The charity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £14,382 (2023: £11,666).

14. Related party transactions

The charity is a partner of Facing History and Ourselves Inc. (FHAO Inc.). FHAO Inc. is an organisation based in Massachusetts in the US which was founded in 1976. Under the agreement between the charity and FHAO Inc., FHAO Inc. provides services to the charity on a pro bono basis. A gift in kind for these services has been recognised totalling £7,111 (2023: £12,604). The in-kind services comprised accountancy services, HR support, IT and web support, programme content development, fundraising support and marketing and communications support.

FHAO Inc. received donations totalling £7,977 (2023: £44,314) from individuals and corporate donors on behalf of the charity in the year to 30 June 2024. Grant income of £200,000 was received in FY24 from FHAO Inc. (FY23: £200,000) and service fees of £5,597 were reported as £nil that was reimbursed by FHAO Inc. (2023: £13,448 reported in accounts as £nil). At 30 June 2024, after exchange rate adjustments, a balance of £9,348 (2023: £12,082) was payable by Facing History and Ourselves Inc. (FHAO Inc.).

During the year to 30 June 2024, the charity’s trustees and their related parties made donations totalling £10,840 (2023: £188,361) of which £nil was receivable via Facing History and Ourselves Inc. (FHAO Inc.) (2023: £10,760). The trustees’ related parties had expenses totalling £659 (2023: £nil).

34

Contact Us

Facing History and Ourselves 18 High Street Great Gonerby Lincolnshire NG31 8JP +44 (0)20 3096 7844 www.FacingHistory.org.uk uk@FacingHistory.org Facing History and Ourselves CIO registered charity number is 1103592 We are registered with the UK Information Commissioner’s Office under registration number ZA463293