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← Teach for Tomorrow

2025-06-30-accounts

Annual Report and Financial Statements 2024–25

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Annual Report and Financial Statements 2024–25 Contents

  1. Our Charity ..................................................06

  2. Our Work in Summary ............................08

  3. Our Reach and Growth ...........................10

Reports

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

  1. Our Activity in FY25 ................................ 12

  2. Plans for the Future ..................................16

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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I proudly introduce another year of success for Facing History & Ourselves UK (Facing History UK).

More than 1,200 teachers have connected with us for the first time in the last 12 months. This level of engagement demonstrates the increasing need for our work.

Sadly, the world continues to be tumultuous and democracy is threatened in many ways. We are therefore even more motivated to support teachers. Facing History UK training and resources better equip teachers to have tough conversations. In doing so, our students learn to think critically, pursue academic rigour and develop their moral compass, paving the path for ethical reflection and the ability to be active, constructive citizens.

Two of my many highlights from this year:

  1. Our event hosted by the US Embassy in London: Facing History UK brought students from a number of our schools together to focus on our new Media Literacy resource. After hearing from an expert panel, we sat at tables with a mix of Facing History UK students, teachers and supporters. I sat with students who launched into a thoughtful and heartfelt conversation about their fears and awareness about the power of social media. They were clear that young people use or rely on social media in many ways – some productive, some not. The adults all learnt from the students.

  2. Facing History UK employed our first two Regional Programme Leads in Coventry and Manchester. We are already seeing notable growth in our reach, reinforcing that teachers want and benefit from our training and resources. We plan to continue growing in more locations.

We are confident that 2025/26 will be even more exciting as we rebrand and continue to expand our reach throughout the UK.

None of this would be possible without the tireless efforts of the Facing History UK team and our loyal and generous supporters. Many thanks on behalf of the Facing History UK Board of Trustees.

Sincerely,

Rita Halbright Chair of Trustees

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Our Mission

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

‘We all have the ability to learn and grow – and Facing History has encouraged me to take opportunities to do so.’

Year 12 Facing History UK Student

Our charitable objects:

Why we do it:

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:

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:

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.

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Annual Report and Financial Statements 2024–25

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.

‘Emotionally humbling, intellectually thoughtprovoking, a great opportunity to reflect on my teaching practice.’

Facing History UK Workshop Participant

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.

Our Impact 93% 96% 99% 93% nia C) ie ~~ee~~ 99% of teachers would 93% of students agree or 96% of students agree 93% of students agree recommend Facing strongly agree that it is or strongly agree that or strongly agree that History UK training and important to get involved it is important to it is important to work resources to other in improving their challenge inequalities for positive social community. in society. change. teachers.

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Facing History & Ourselves UK

Annual Report and Financial Statements 2024–25

3. Our Reach and Growth

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1,276
; ur 1) nl
new educators connected
with us this year 2,223
UK educators have been trained
by Facing History UK between
2020 and 2025
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433 UK educators trained in this financial year

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As of 30 June 2025:
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12,800
educators have engaged with
us since we were founded
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7,944 current active educators

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Annual Report and Financial Statements 2024–25

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

‘I thought it was a really rich space for discussing approaches to Holocaust education in an empathetic, critical and emotional [way]. I have come away with new knowledge on the histories, as well as supportive tools to help young people explore these histories and their own

sense of self.’

Facing History UK Workshop Participant

We train and support teachers

We write curriculum

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

We trained 433 teachers and provided support to many more. Our training events 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. This year they have included:

‘An absolutely brilliant session. [It] allowed me to think critically about the text I teach whilst also giving me tangible resources that I can take straight to the classroom.’

Facing History UK Workshop Participant

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Annual Report and Financial Statements 2024–25

‘When we share ideas and hear from others, we open up like a flower.’

Community member’s reflection during Critical Thinking for Complex Issues classroom session

In March, close to 100 students, teachers and community members from throughout the North of England joined us in Manchester for our Critical Thinking for Complex Issues event. It was our first major event outside London.

The event began with an invigorating keynote from Jeffrey Boakye, a prominent ex-teacher-turned-writer who features regularly on the BBC and in The Guardian . His most recent book, I Heard What You Said: A Black Teacher, A White System (2022), discusses masculinity and everyday racism.

Jeffrey’s wide-ranging and personal remarks touched on the nuances of his own identity, the social pressures he experienced growing up in a UK immigrant family, as well as discrimination that remains pervasive in UK schools today. There was a consistent tension, he said, between who he was and who he was told – or understood – to be.

After his keynote, in a Q&A led by Facing History UK teacher Sanum Khan, guests asked Jeffrey about what inspired him, @ why he loves writing and more about his personal story. Jeffrey, again drawing on his own experience, invited students to think of their multifaceted identities as pie charts – a metaphor we use often in our Facing History UK resources – and their pie charts as their own personal stories.

The afternoon culminated in a classroom session on identity modelled after our Facing History UK pedagogy. Michelle Perkins, Senior Programme Associate, and Hannah Goldstone, Regional Programme Lead, led attendees through an insightful exploration of names and communities – drawing on poetry, literature and pop culture.

Spotlight on Partners: Psychological Safety Week

In October, partnering with Pearn Kandola and the first ever Psychological Safety Week, we were delighted to host Strategies for Navigating Challenging Current Events with Young People . This public session discussed the importance of media literacy and what it looks like to have healthy conversations about the news with children in your lives in an increasingly polarised world.

The event built on our strong relationship with Professor Binna Kandola and Pearn Kandola LLP, as well as helped us connect with new corporate partners. We look forward to participating in the next Psychological Safety Week this coming year.

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Facing History & Ourselves UK

The Financial Year 2026

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Annual Report and Financial Statements 2024–25
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Our headline goals for the coming year are to have:

5. Plans for the Future

10,000 active educators 600 educators trained in total

This will be achieved through:

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12,500
Our Current Strategy teachers
Our headline goals for increasing our reach by Grow our active teacher
the end of June 2027 are to have: community
30+
20
resources
schools
Increase our teacher-
facing content Develop our flagship
schools
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In addition, in the next financial year we will undertake a major infrastructure and branding project as our relationship with Facing History & Ourselves Inc. (FHAO Inc.) changes. The core grant and in-kind support previously received from FHAO Inc. ceases during the financial year ending 30 June 2026, marking the beginning of a new phase for the UK charity. As part of this process, the Board of Trustees have approved a change of name to ‘Teach for Tomorrow’, to be effective at some point in 2026. To facilitate the process, with effect from January 2026 the name ‘Teach for Tomorrow’ has been registered with the Charity Commission for England and Wales as a working name for Facing History & Ourselves UK CIO.

Our Team

Our work is delivered by a team of five 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.

‘I think the (training) course and the materials have been incredibly valuable to my teaching. I feel in a position to address challenging material with more confidence now I understand the rationale behind it.’

Facing History UK Teacher

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really worthwhile event

Financial Review 30 June 2025

Annual Report and Financial Statements

30 June 2025

Contents

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 & Ourselves UK

Annual Report and Financial Statements 2024–25

Trustees’ report

Year to 30 June 2025

Reference and administrative information Trustees

R Halbright (Chair) A Fitzgerald (resigned September 2025) R Offer (resigned June 2025) I Pyne-Jones L Levy (deceased January 2025) A Seton

M Echlin J Wise

M Bowdery KC (joined October 2025) S Whiddington (joined June 2025) P Wozny (joined December 2025)

Executive Director R Martin

Registered office Canopi 82 Tanner Street London SE1 3GN

Charity registration number 1103592

Working name

Teach for Tomorrow (registered as working name on 20 January 2026)

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 & Ourselves UK (the ‘charity’) for the year ended 30 June 2025. Throughout the report, where the charity is referred to by name Facing History & Ourselves UK (Facing History UK) is used to distinguish the organisation from the US-based Facing History & 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 & Ourselves Inc., based in the US, since its formation. In 2019 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 & 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 350,000 educators across the US, separate partner charities in the UK and Canada, and partners around the world, including in South Africa, Japan, Mexico and France.

FHAO Inc. acts as an adviser to the charity at the recommendation of the Board of Trustees and provides in-kind 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 June 2025 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 2026 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 FY25, 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 £535,671 (2024: £379,216) and total expenditure was £526,839 (2024: £475,395). This increase in income is largely due to an additional grant from FHAO Inc. to support Facing History UK in establishing its own infrastructure and brand.

There was a surplus of £8,832 in FY25 and an ending fund balance of £549,003 of which £100,000 is a board designated fund for the Infrastructure and Branding Project costs in FY26 (2024: deficit of £96,179 of which £78,963 was the spending of the board designated fund from FY23).

The total funds of the charity at year end were £549,003 (2024: £540,171).

Reserves policy and going concern

The charity had free reserves of £549,003 (2024: £536,454) at 30 June 2025 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 FY26 is forecast to be slightly higher than FY25 and trustees have determined that £100,000 of these reserves be used in FY26 to allow the charity to cover the costs of a major infrastructure

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Annual Report and Financial Statements 2024–25

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

development and branding project. The trustees are committed to ensuring that there are at least six months of core operating costs (£263,420) held in reserves and based on the 2026 budget, the reserves exceed this criterion.

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.

I report to the charity trustees on my examination of the financial statements of the charity for the year ended 30 June 2025.

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

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 13/12/2025 and signed on their behalf by:

Trustee: CG a Date: 1A2D85CB836F48E... February 25, 2026

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 Winchester Bourne Ltd

February 27, 2026

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Facing History & Ourselves UK

Annual Report and Financial Statements 2024–25

Statement of financial activities

Year to 30 June 2025

Year to 30 June 2025
Restricted Unrestricted Designated 2025
funds funds funds Total funds
Notes £ £ £ £
Income from:
Donations and legacies 1 7,481 427,271 100,000 534,752
Other income 2 — 919 — 919
Total income 7,481 428,190 100,000 535,671
Expenditure on:
Charitable activities 3,4 11,198 515,641 526,839
Total expenditure 11,198 515,641 526,839
Net income before transfers (3,717) (87,451) 100,000 8,832
Transfers 11 — — — —
Net income and net movement in funds (3,717) (87,451) 100,000 8,832
Reconciliations of funds
Fund balances at 1 July 2024 3,717 536,454 — 540,171
Fund balances at 30 June 2025 11 0.00 449,003 100,000 549,003
The charity has no recognised gains and losses in the period other than those shown above. The charity has no recognised gains and losses in the period other than those shown above. The charity has no recognised gains and losses in the period other than those shown above.
Restricted Unrestricted Designated 2024
funds funds funds Total funds
Notes £ £ £ £
Income from:
Donations and legacies 1 30,499 344,867 — 375,366
Other income 2 — 3,850 — 3,850
Total income 30,499 348,717 — 379,216
Expenditure on:
Charitable activities 3,4 30,762 365,670 78,963 475,395
Total expenditure 30,762 365,670 78,963 475,395
Net income before transfers (263) (16,953) (78,963) (96,179)
Transfers 11 — — — —
Net income and net movement in funds (263) (16,953) (78,963) (96,179)
Reconciliations of funds
Fund balances at 1 July 2023 3,980 553,407 78,963 636,350
Fund balances at 30 June 2024 11 3,717 536,454 — 540,171

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

Balance sheet

Year to 30 June 2025

Year to 30 June 2025
2025 2024
Notes £ £
Current assets:
Debtors 9 12,005 12,075
Cash at bank and in hand 556,684 553,366
568,689 565,441
Liabilities:
Creditors: amounts falling due within one year 10 (19,686) (25,270)
Net current assets 549,003 540,171
Total net assets 549,003 540,171
The funds of the charity:
Restricted funds 11 — 3,717
Unrestricted funds
- Designated funds 11 100,000 —
- General funds 449,003 536,454
12 549,003 540,171
Approved by the Board of Trustees
and signed on their behalf by: DocuSigned by:
1A2D85CB836F48E...
Chair
Approved on: February 25, 2026

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Facing History & Ourselves UK

Annual Report and Financial Statements 2024–25

Statement of cash flows

Year to 30 June 2025

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		 2025
£
3,318
3,318
3,318
553,366
556,684		 2024
£
(72,759)
(72,759)
(72,759)
626,125
553,366

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
2024
£
553,366		 2025
£
8,832
70
(5,584)
3,318
2025
£
3,318
Cash fows
£
3,318		 2024
£
(96,179)
13,832
9,588
(72,759)
B. Analysis of cash and cash equivalents
Total cash and cash equivalents:Cash at bank and in hand		 2024
£
(72,759)
Analysis of changes in net debt
Cash at bank and in hand		 At 30 June
2025
£
556,684

Principal accounting policies

30 June 2025

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.

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

Basis of preparation

During FY25, 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 FY25 with £549,003 in free reserves and based on current forecasts it is expected that £100,000 of these reserves will be utilised in FY26. This will leave £449,003 in reserves for FY26. This figure is in excess of ten months’ running costs and therefore, together with funds already committed for FY26 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.

These financial statements have been prepared for the year ended 30 June 2025 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.

Income recognition

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

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.

Critical accounting estimates and areas of judgement

Preparation of the financial statements requires the trustees and management to make significant judgements and estimates.

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), volunteer time is not recognised, although further information on volunteers’ contribution can be found in the trustees’ report.

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

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.

Assessment of going concern

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

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Annual Report and Financial Statements 2024–25

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.

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.

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 & Ourselves UK 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

29

28

Facing History & Ourselves UK

Annual Report and Financial Statements 2024–25

Notes to the financial statements

Year to 30 June 2025

1. Donations and legacies

Donations
Grants
Services in kind
Total donations and legacies
Donations
Grants
Services in kind
Total donations and legacies		 Restricted
funds 2025
£
7,481
—
—
7,481
Restricted
funds 2024
£
30,499
—
—
30,499		 Unrestricted
funds 2025
£
186,220
200,000
41,051
427,271
Unrestricted
funds 2024
£		 Designated
funds 2025
£
—
100,000
—
100,000		 Total
funds 2025
£
193,701
300,000
41,051
534,752
Total
funds 2024
£
127,336
200,000
17,531		 157,835
200,000
17,531
344,867 375,366

Included within donations is a restricted donation of £7,481 (2024: £30,499) receivable from The American Embassy, London in FY25 (FY24 The American Embassy).

2. Other income

Restricted
funds 2025
£
Unrestricted
funds 2025
£
Total
funds 2025
£
Total
funds 2024
£
Fees for service work
—
919
919
3,850
Other income
—
—
—
—
Total other income
—
919
919
3,850
.
Expenditure on charitable activities
Direct
funds 2025
£
Raising
funds 2025
£
Support &
governance
2025
£
Total
funds 2025
£
Direct
funds 2024
£
Raising
funds 2024
£
Support &
governance
2024
£
Total
funds 2024
£
Educational
operations
456,844
37,542
32,453
526,839
396,906
36,180
42,309
475,395		 Restricted
funds 2025
£
Unrestricted
funds 2025
£
Total
funds 2025
£
Total
funds 2024
£
Fees for service work
—
919
919
3,850
Other income
—
—
—
—
Total other income
—
919
919
3,850
.
Expenditure on charitable activities
Direct
funds 2025
£
Raising
funds 2025
£
Support &
governance
2025
£
Total
funds 2025
£
Direct
funds 2024
£
Raising
funds 2024
£
Support &
governance
2024
£
Total
funds 2024
£
Educational
operations
456,844
37,542
32,453
526,839
396,906
36,180
42,309
475,395		 Restricted
funds 2025
£
Unrestricted
funds 2025
£
Total
funds 2025
£
Total
funds 2024
£
Fees for service work
—
919
919
3,850
Other income
—
—
—
—
Total other income
—
919
919
3,850
.
Expenditure on charitable activities
Direct
funds 2025
£
Raising
funds 2025
£
Support &
governance
2025
£
Total
funds 2025
£
Direct
funds 2024
£
Raising
funds 2024
£
Support &
governance
2024
£
Total
funds 2024
£
Educational
operations
456,844
37,542
32,453
526,839
396,906
36,180
42,309
475,395		 Restricted
funds 2025
£
Unrestricted
funds 2025
£
Total
funds 2025
£
Total
funds 2024
£
Fees for service work
—
919
919
3,850
Other income
—
—
—
—
Total other income
—
919
919
3,850
.
Expenditure on charitable activities
Direct
funds 2025
£
Raising
funds 2025
£
Support &
governance
2025
£
Total
funds 2025
£
Direct
funds 2024
£
Raising
funds 2024
£
Support &
governance
2024
£
Total
funds 2024
£
Educational
operations
456,844
37,542
32,453
526,839
396,906
36,180
42,309
475,395		 Restricted
funds 2025
£
—
—
—

 Restricted
funds 2025
£
—
—
—

 Unrestricted
funds 2025
£
919
—
919

 Unrestricted
funds 2025
£
919
—
919

 Unrestricted
funds 2025
£
919
—
919

 Total
funds 2025
£
919
—
919

 Total
funds 2025
£
919
—
919

 Total
funds 2024
£		 Total
funds 2024
£
3,850
—
3,850

Direct
funds 2025
£
Raising
funds 2025
£		 Support &
governance
2025
£		 Total
funds 2025
£
Direct
funds 2024
£		 Raising
funds 2024
£
Support &
governance
2024
£
Total
funds 2024
£
456,844 37,542 32,453 526,839 396,906 36,180 42,309 475,395

3. Expenditure on charitable activities

The expenditure analysed by fund was:

Restricted
funds
2025
Unrestricted
funds 2025
Total funds
2025
Restricted
funds 2024
Unrestricted
funds 2024
Total funds
2024
£
£
£
£
£
£
Direct costs (note 4)
11,198
445,646
456,844
30,762
366,144
396,906
Raising funds
—
37,542
37,542
—
36,180
36,180
Support costs (note 5)
—
22,191
22,191
—
33,048
33,048
Governance costs (note 6)
—
10,262
10,262
—
9,261
9,261
Total
11,198
515,641
526,839
30,762
444,633
475,395
estricted funds expenditure relates to the programmes detailed in note 11.
.
Direct costs
2025
£
2024
£
Consultants
70,896
5,623
Staf travel
8,184
2,302
Programme service expenses
11,730
12,067
Technology expenses
106
0
Staf costs (note 8 less support staf costs Note 5 less fundraising stafng)
324,877
359,384
Services in kind
41,051
17,531
Total
456,844
396,907
.
Support costs
2025
£
2024
£
Admin expenses
9,011
16,130
Ofce expenses
4,232
4,579
Support staf costs
8,948
12,339
Total
22,191
33,048
.
Governance costs
2025
£
2024
£
Accountancy costs
1,363
1,323
Legal services
5,262
3,483
Other general
146
1,953
Independent examiner’s remuneration
3,491
2,502
Total
10,262
9,261
.
Net income (expenditure)
This is stated after charging:
2025
£
2024
£
Independent examiner’s remuneration
3,491
2,502
Restricted
funds
2025
£		 Unrestricted
funds 2025
Total funds
2025
Restricted
funds 2024
Unrestricted
funds 2024
Total funds
2024
£
£
£
£
£
11,198
—
—
—		 445,646
37,542
22,191
10,262		 456,844
37,542
22,191
10,262		 30,762
—
—
—		 366,144
36,180
33,048
9,261		 396,906
36,180
33,048
9,261
11,198 515,641 526,839 30,762 444,633 475,395
2025
£		 2024
£
70,896
8,184
11,730
106
324,877
41,051		 5,623
2,302
12,067
0
359,384
17,531
456,844
2025
£		 396,907
2024
£
9,011
4,232
8,948		 16,130
4,579
12,339
22,191
2025
£
1,363
5,262
146
3,491
10,262
2025
£		 33,048
2024
£
1,323
3,483
1,953
2,502
9,261
2024
£
3,491 2,502

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

4. Direct costs

5. Support costs

6. Governance costs

7. Net income (expenditure)

30

31

Facing History & Ourselves UK

Annual Report and Financial Statements 2024–25

8. Staff costs, remuneration of key management and trustees’ remuneration

2025
£
2024
£
Staf costs during the period were as follows:
Wages and salaries
317,545
347,684
Social security costs
25,949
34,172
Other pension costs
17,164
14,382
Recharge to raising funds
(26,833)
(24,515)
333,825
371,723
The average monthly number of employees during the year was:
2025
No.
2024
No.
Direct staf
6
7
The number of employees whose total remuneration was over £60,000 in the year were as follows:
No. employees
2025
2024
£60,001–£70,000
1
1
£100,001–£110,000
1
1
2025
£		 2024
£
317,545
25,949
17,164
(26,833)		 347,684
34,172
14,382
(24,515)
333,825
2025
No.		 371,723
2024
No.
6 7
1
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 (2024: £nil), benefits in kind (2024: £nil) nor reimbursement of expenses (2024: £nil).

The total remuneration (including taxable benefit, employers’ pension and employers’ national insurance contributions) of the key management personnel was £127,894 (2024: £126,592).

9. Debtors

.
Debtors
2025 2024
£ £
Owed from connected charity (note 14) 10,545 9,348
Other debtors — —
Prepayments and accrued income 1,430 1,779
Pledges and grants receivable 30 948
12,005 12,075

10. Creditors: amounts falling due within one year

2025 2024
£ £
Other creditors 4,421 10,419
Accruals and deferred income 15,265 14,851
19,686 25,270

11. Restricted and designated funds
1. Restricted and designated funds
Restricted funds:
Media Literacy Project – American Embassy
Total restricted funds
Designated funds:
Infrastructure and Branding Project
Total designated funds
Restricted funds:
Media Literacy Project – American Embassy
Total restricted funds
Designated funds:
Infrastructure and Branding Project
Total designated funds
At 1 July
2024
£		 Income
£
Expenditure
£		 Transfers
£		 At 30 June
2025
£
3,717 7,481 11,198 — —
3,717 7,481 11,198 — —
— 100,000 — — 100,000
— 100,000 — — 100,000
At 1 July
2023
£		 Income
£		 Expenditure
£		 Transfers
£		 At 30 June
2024
£
— 30,499 26,782 — 3,717
— 30,499 26,782 — 3,717
78,693 — 78,693 — —
78,693 — 78,693 — —

Media Literacy Project – the American Embassy in London awarded a grant towards the Media Literacy Project. This project was 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 was used in FY25 to undertake more training and run a learning conference in partnership with the Embassy.

The Infrastructure and Branding Project designated fund relates to an unrestricted fund balance that trustees voted to use to cover the expenses of putting in place a new brand for the organisation as well as the infrastructure required to replace the current aspects of support that Facing History & Ourselves Inc. (FHAO Inc.) provides. FHAO Inc. decided in FY24 that it no longer had the capacity to support the Facing History brand being used outside of North America and therefore Facing History UK would need to operate under a different brand and provide its own infrastructure support from FY27. Facing History UK will continue to be a partner of FHAO Inc. from FY27 onwards.

The Baskin Family Foundation Designation Fund related 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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33

Facing History & 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
2025
£
468,689
100,000
—
568,689
(19,686)
—
—
(19,686)
449,003
100,000
—
549,003
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

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 £14,165 (2024: £14,382).

14. Related party transactions

The charity is a partner of Facing History & 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 £17,518 (2024: £7,111). 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 £8,768 (2024: £7,977) from individuals and corporate donors on behalf of the charity in the year to 30 June 2025. Grant income of £300,000 was received in FY25 from FHAO Inc. (FY2024: £200,000) and service fees of £7,794 were reported as £nil that was reimbursed by FHAO Inc. (2024: £5,597 reported in accounts as £nil). At 30 June 2025, after exchange rate adjustments, a balance of £10,545 (2024: £9,348) was payable by FHAO Inc.

During the year to 30 June 2025, the charity’s trustees and their related parties made donations totalling £102,767 (2024: £10,840) of which £nil was receivable via FHAO Inc. (2024: £nil). The trustees’ related parties had expenses totalling £814 (2024: £659).

34

Contact Us

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