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2024-03-31-accounts

Company no. 06173274 Charity no. 1119898

Guy Fox History Project Limited Report and Unaudited Financial Statements

31 March 2024

Guy Fox History Project Limited

Reference and administrative details

For theyear ended 31 March 2024
Company number 06173274
Charity number 1119898
Registered office and Unit LF 2-9
operational address The Leathermarket
Weston Street
London
SE1 3HN
Trustees Trustees, who are also directors under company law, who served during
the year and up to the date of this report were as follows:
Oliver Boosey appointed 12 June 2023
Catherine Drennan
Simon Harper
Athanasia Arapogianni Konisti appointed 1 June 2023
Kimberley Swan resigned 1 June 2023
Company secretary Kourtney Harper
Bankers NatWest Bank
10 Southwark Street
London
SE1 1TJ
Independent Godfrey Wilson Limited
examiners Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

1

Guy Fox History Project Limited

Report of the trustees

For the year ended 31 March 2024

The trustees present their report along with the financial statements of the charity for the year ended 31 March 2024.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019).

Structure, governance and management

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

Risk management

The trustees have assessed potential risks to the charity and taken action to put into place systems to mitigate those risks. Over the year the trustees will be reviewing and revising its policies regarding business risks, financial risks, health and safety risks and other identifiable risks.

Objectives and activities

The charity’s objectives are to advance the education of children in the history, arts and cultural heritage of London and other educational projects as the Board sees fit.

Achievements and performance

In the past year, we continued to consolidate our activities and develop our digital and video offerings. In addition, we delivered two educational projects.

Coronation Tea Towels

To commemorate the coronation of King Charles III, we produced and sold a small quantity of tea towels. As a gesture of goodwill, we shared some of the proceeds with local charities Pecan and the Manna Society.

‘How the World REALLY Works: Our Constitution’

We partnered with Blackstone Chambers and children at Tower Bridge Primary School on a project that explored the Constitution of the United Kingdom of Great Britain and Northern Ireland. The book (no. 12 in the series) will be launched in May 2024.

UBS Seasonal Giving Project

We partnered with UBS and their Family Matters programme to deliver a workshop for the children of staff members; children created artwork for gift tags for the UBS annual seasonal giving campaign.

Financial review

Incoming resources were £51,891 (2023: £40,614) and resources expended were £71,822 (2023: £56,825). The deficit for the year is a result of increased staff and overhead costs, as well as the fact that we have not yet confirmed funding for our next project(s).

2

Guy Fox History Project Limited

Report of the trustees

For the year ended 31 March 2024

Our Financial Supporters in 2022/2023:

Thank you to Blackstone Chambers, UBS, Tom Weisselberg KC and to everyone who supported us via donations or purchases from our Guy Fox Direct website.

The trustees consider the finances of the charity as set out on pages 6 to 20 to be satisfactory.

Reserves policy

The board of trustees reviews the level of our reserves regularly, with careful attention to our current risk model, future plans and the anticipated financial demands that these will bring. Trustees bear in mind that, while our organisation must adapt to rising costs, regulatory requirements, staffing needs and fluctuations in the charity sector, our primary objective is to ensure that we are fulfilling our charity’s objectives.

Excess / Deficit of reserves

If our reserves are in excess of our current equation, the board will initiate an educational project or publication (including a reprint of a current resource) that will fulfill our charity’s aims.

In the event of a deficit, the board will initiate a cost-reduction exercise that may include changes to full-time employment status, office relocation or cessation of supplier services.

How we calculate our reserves

w we calculate our reserves
Equation Calculation for 2023 to 2024
Overhead expenditure x Current rate of
inflation
£20,966.72 x 10% = £23,063.39
Employcreative director £33,600
Employadministrative assistant £20,160
Specific financial risks identified duringreview £3,500(Office relocation)
Planned capital expenditure £5,000(purchase of new computer)
Total reserves target: £85,323.39

Review

Trustees review the policy and the equation annually (in March) or as deemed appropriate by a simple majority vote. Due to uncertainty around our office lease and the risk of a major increase to our rent at short notice; and due to the current lack of a project pipeline the board feels it is prudent to increase our reserves at this time.

Public benefit

The trustees have had regard to the Charity Commission’s guidance on public benefit. The charity is deemed to deliver public benefit through immersive educational projects with children. The projects aim to develop lifelong learning skills, vocational awareness, and an understanding of financial literacy and heritage topics. Tangible project outputs may include educational resources that are produced and shared, free, with children and families.

3

Guy Fox History Project Limited

Report of the trustees

For the year ended 31 March 2024

Statement of responsibilities of the trustees

The trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Company law 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 those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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

Members of the charity guarantee to contribute an amount not exceeding £10 to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Independent examiners

Godfrey Wilson Limited were re-appointed as independent examiners to the charitable company during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 27 July 2024 and signed on their behalf by

Catherine Drennan - Chair

4

Independent examiner's report

To the trustees of

Guy Fox History Project Limited

I report to the trustees on my examination of the accounts of Guy Fox History Project Limited (the charitable company) for the year ended 31 March 2024, which are set out on pages 6 to 20.

Responsibilities and basis of report

As the trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

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

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the 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 accounts to be reached.

Alison Godfrey

Date: 29 July 2024 Alison Godfrey FCA Member of the ICAEW For and on behalf of: Godfrey Wilson Limited Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

5

Guy Fox History Project Limited

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2024

Restricted Unrestricted
Note
£
£
Income from:
Donations
3
-
14,932
Charitable activities
4
17,250
13,511
Other trading activities
5
-
5,558
Investments
-
640
Total income
17,250
34,641
Expenditure on:
Raising funds
-
2,075
Charitable activities
32,176
37,571
Total expenditure
6
32,176
39,646
Net expenditure
(14,926)
(5,005)
Transfers between funds
(45,925)
45,925
Net movement in funds
7
(60,851)
40,920
Reconciliation of funds:
Total funds brought forward
60,851
102,166
Total funds carried forward
-
143,086
2024
2023
Total
Total
£
£
14,932
3,299
30,761
36,385
5,558
492
640
438
51,891
40,614
2,075
-
69,747
56,825
71,822
56,825
(19,931)
(16,211)
-
-
(19,931)
(16,211)
163,017
179,228
143,086
163,017

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 17 to the accounts.

6

Guy Fox History Project Limited

Balance sheet

As at 31 March 2024

Note
Fixed assets
Tangible assets
10
Investments
11
Current assets
Stock
12
Debtors
13
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within 1 year
14
Net current assets
Net assets
16
Funds
17
Restricted funds
Unrestricted funds
Designated funds
General funds
Total charity funds
£
384
3,945
138,094
142,423
(4,965)
2024
£
5,627
1
5,628
137,458
143,086
-
26,025
117,061
143,086
2023
£
3,425
1
3,426
318
4,269
159,047
163,634
(4,043)
159,591
163,017
60,851
19,311
82,855
163,017

The directors are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477(2), and that no member or members have requested an audit pursuant to section 476 of the Act.

The directors acknowledge their responsibilities for:

These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

Approved by the trustees on 27 July 2024 and signed on their behalf by

Catherine Drennan - Chair

7

Guy Fox History Project Limited

Notes to the financial statements

For the year ended 31 March 2024

1. Accounting policies

a) Basis of preparation

Guy Fox History Project Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b) Group accounts

c) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of general unrestricted reserves totaling £117,061. There are no material uncertainties about the charity's ability to continue as a going concern.

d) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

e) Interest receivable

f) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

8

Guy Fox History Project Limited

Notes to the financial statements

For the year ended 31 March 2024

1. Accounting policies (continued)

g) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. 100% of these costs have been allocated to charitable activities, as the charity does not expend any significant resources on raising funds.

i) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Computer equipment

5 years

Items of equipment are capitalised where the purchase price exceeds £500.

j) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

k) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

l) Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

m) Financial instruments

The charitable company 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 with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

9

Guy Fox History Project Limited

Notes to the financial statements

For the year ended 31 March 2024

1. Accounting policies (continued)

n) Pension costs

The company operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

o) Foreign currency transactions

Transactions in foreign currencies are translated at rates prevailing at the date of the transaction. Balances denominated in foreign currencies are translated at the rate of exchange prevailing at the year end.

p) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are depreciation as described in note (i) above.

2. Prior period comparatives: statement of financial activities

Income from:
Donations
Charitable activities
Other trading activities
Investments
Total income
Expenditure on:
Charitable activities
Total expenditure
Net expenditure and net movement in funds
Restricted
£
£
-
3,299
31,500
4,885
-
492
-
438
31,500
9,114
34,162
22,663
34,162
22,663
(2,662)
(13,549)
Unrestricted
2023
Total
£
3,299
36,385
492
438
40,614
56,825
56,825
(16,211)

10

Guy Fox History Project Limited

Notes to the financial statements

For the year ended 31 March 2024

3. Income from donations

Donation from subsidiary
Donations from public
Gift aid
2024
Total
£
6,433
7,499
1,000
14,932
2023
Total
£
2,548
751
-
3,299

All income from donations was unrestricted in the current and previous periods.

4. Income from charitable activities

Income from charitable activities
Book sales
Educational project grants
HTWRW: The Constitution
Festive giving
Prior period comparative
Book sales
Educational project grants
HTWRW: Dispute Resolution
HTWRW: The Constitution
Income from other trading
Merchandise sales
Advertising
Secondment
Restricted
£
£
-
13,511
15,000
-
2,250
-
17,250
13,511
Restricted
£
£
-
4,885
16,500
-
15,000
-
31,500
4,885
2024
Total
£
4,203
480
875
5,558
Unrestricted
Unrestricted
2024
Total
£
13,511
15,000
2,250
30,761
2023
Total
£
4,885
16,500
15,000
36,385
2023
Total
£
42
450
-
492

5. Income from other trading

All income from other trading activities was unrestricted in the current and previous periods.

11

Guy Fox History Project Limited

Notes to the financial statements

For the year ended 31 March 2024

6. Total expenditure

Total expenditure
Project costs
Staff costs (note 8)
Freelance talent
Postage and carriage
Child protection costs
Travel and subsistence
Other office costs
Depreciation
Premises expenses
Computer and internet
Accountancy fees
Insurance
Donation
Fundraising
Sub-total
Allocation of support and governance costs
Total expenditure
Raising
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
2,075
2,075
-
2,075
£
£
8,861
-
24,570
6,143
3,375
-
1,953
-
35
-
2,121
-
2,576
-
1,085
-
14,200
-
1,762
-
-
2,513
-
353
200
-
-
-
60,738
9,009
9,009
(9,009)
69,747
-
Support and
governance
costs
Charitable
activities
2024
Total
£
8,861
30,713
3,375
1,953
35
2,121
2,576
1,085
14,200
1,762
2,513
353
200
2,075
71,822
-
71,822

Total governance costs were £2,513 (2023: £1,620)

12

Guy Fox History Project Limited

Notes to the financial statements

For the year ended 31 March 2024

6. Total expenditure (continued) Prior period comparative

Project costs
Freelance talent
Postage, carriage and stationery
Travel and subsistence
Other office costs
Depreciation
Premises expenses
Computer and internet
Accountancy fees
Insurance
Sub-total
Allocation of support and governance costs
Total expenditure
£
£
35,539
-
1,300
-
1,019
-
540
-
1,161
-
283
-
13,693
-
876
-
-
1,620
-
794
54,411
2,414
2,414
(2,414)
56,825
-
Charitable
activities
Support and
governance
costs
2023
Total
£
35,539
1,300
1,019
540
1,161
283
13,693
876
1,620
794
56,825
-
56,825

13

Guy Fox History Project Limited

Notes to the financial statements

For the year ended 31 March 2024

7. Net movement in funds

This is stated after charging:

Net movement in funds
This is stated after charging:
2024 2023
£ £
Depreciation 1,085 283
Operating lease payments 9,954 8,737
Trustees' remuneration Nil Nil
Trustees' reimbursed expenses 63 Nil
Independent examiner's remuneration (excluding VAT:
Independent Examination 1,600 1,333
Other services 594 -

One trustee (2023: nil) was reimbursed for compliance costs during the year.

8. Staff costs and numbers

Staff costs were as follows:

Salaries and wages
Pension costs
2024
£
30,000
713
30,713
2023
£
-
-
-

No employee earned more than £60,000 during the year.

The key management personnel of the charitable company comprise the Trustees and the creative director. The total employee benefits of the key management personnel were £30,713 (2023: £nil).

Average head count 2024
No.
1
2023
No.
-

9. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

14

Guy Fox History Project Limited

Notes to the financial statements

For the year ended 31 March 2024

10. Tangible fixed assets

Tangible fixed assets
Cost
At 1 April 2023
Additions
Disposals
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
On disposals
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023
Total
£
10,203
3,287
(6,422)
7,068
6,778
1,085
(6,422)
1,441
5,627
3,425

15

Guy Fox History Project Limited

Notes to the financial statements

For the year ended 31 March 2024

11. Investments

Market value at 1 April 2023 and 31 March 2024
Historical cost:
At 1 April 2023 and 31 March 2024
2024
£
1
1
2023
£
1
1

The investment represents 100% of the issued share capital of Guy Fox Limited (company registration no. 05604082). The company previously undertook non-charitable trading activities for the charity, it was made dormant in the year and donated its available profits to the charity.

12. Stock
Stock
13. Debtors
Trade debtors
Prepayments
14. Creditors : amounts due within 1 year
Trade creditors
Accruals
Taxation and social security
Deferred income (note 15)
2024
£
384
2024
£
369
3,576
3,945
2024
£
1,462
2,400
1,103
-
4,965
2023
£
318
2023
£
1,019
3,250
4,269
2023
£
273
1,620
-
2,150
4,043

16

Guy Fox History Project Limited

Notes to the financial statements

For the year ended 31 March 2024

15. Deferred income

At 1 April 2023
Deferred during the year
Released during the year
At 31 March 2024
2024
2023
£
£
2,150
-
-
2,150
(2,150)
-
-
2,150

Deferred income relates to income received in advance of delivery.

16. Analysis of net assets between funds

Analysis of net assets between funds
Tangible fixed assets
Investments
Current assets
Current liabilities
Net assets at 31 March 2024
Prior period comparative
Tangible fixed assets
Investments
Current assets
Current liabilities
Net assets at 31 March 2023
£
£
-
-
-
-
-
26,025
-
-
-
26,025
£
£
-
-
-
-
60,851
19,311
-
-
60,851
19,311
Restricted
funds
Restricted
funds
Designated
funds
Designated
funds
£
5,627
1
116,398
(4,965)
117,061
£
3,425
1
83,472
(4,043)
82,855
General
funds
General
funds
Total
funds
£
5,627
1
142,423
(4,965)
143,086
Total
funds
£
3,425
1
163,634
(4,043)
163,017

17

Guy Fox History Project Limited

Notes to the financial statements

For the year ended 31 March 2024

17. Movements in funds

Restricted funds
HTWRW: Philanthropy
UBS Festive Giving
Total restricted funds
Designated funds:
Reprint funds
Total designated funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds
HTWRW: Dispute
Resolution
HTWRW: The
Constitution
At 1 April
2023
£
24,533
21,392
14,926
-
60,851
19,311
19,311
82,855
102,166
163,017
Income
£
£
-
-
-
-
15,000
(29,926)
2,250
(2,250)
17,250
(32,176)
6,714
-
6,714
-
27,927
(39,646)
34,641
(39,646)
51,891
(71,822)
Expenditure
£
(24,533)
(21,392)
-
-
(45,925)
-
-
45,925
45,925
-
Transfers
between
funds
At 31
March
2024
£
-
-
-
-
-
26,025
26,025
117,061
143,086
143,086

Purposes of restricted funds HTWRW: Philanthropy

Funded by the UBS Optimus Foundation, in this project we worked with students at DeBeauvoir Primary School to create a children's guide to philanthropy.

HTWRW: Dispute Resolution

Funded by Blackstone Chambers, BRG, and Jones Day, in this project we worked with students at Tower Bridge Primary School to create a children's book about resolving disputes.

HTWRW: The Constitution

Funded by Blackstone Chambers, this project will explore the British Constitution, and students at Tower Bridge Primary School will create an illustrated children’s guide to the British Constitution.

UBS Festive Giving

Funded by UBS, in this project ran a series of workshops in the run up to Christmas 2023.

18

Guy Fox History Project Limited

Notes to the financial statements

For the year ended 31 March 2024

17. Movements in funds (continued) Purposes of designated funds Reprint funds This fund pays for the reprint of books for distribution to the community.

Transfers between funds

The transfer from restricted funds represents the contribution to overheads and unrestricted expenditure on charitable activities retained upon completion of the restricted projects.

Prior period comparative
Restricted funds
HTWRW: Philanthropy
Total restricted funds
Designated funds:
Reprint funds
Total designated funds
General funds
Total unrestricted funds
Total funds
HTWRW: Dispute
Resolution
HTWRW: The
Constitution
Unrestricted funds
At 1 April
2022
£
42,975
20,538
-
63,513
17,613
17,613
98,102
115,715
179,228
Income
£
£
-
(18,442)
16,500
(15,646)
15,000
(74)
31,500
(34,162)
3,935
(2,237)
3,935
(2,237)
5,179
(20,426)
9,114
(22,663)
40,614
(56,825)
Expenditure
£
-
-
-
-
-
-
-
-
-
Transfers
between
funds
At 31
March
2023
£
24,533
21,392
14,926
60,851
19,311
19,311
82,855
102,166
163,017

18. Operating lease commitments

The charity had operating leases at the year end with total future minimum lease payments as follows:

Amount falling due:
Within 1 year
Within 1 - 5 years
2024
£
2,674
-
2,674
2023
£
2,228
-
2,228

19

Guy Fox History Project Limited

Notes to the financial statements

For the year ended 31 March 2024

19. Related party transactions

The spouse of Simon Harper, trustee, is employed by Guy Fox History Project Limited during the year, receiving remuneration of £30,713 (2023: £14,984 when employed by Guy Fox Limited).

During the year trustees donated £1,598 to the charity (2023: £nil). No restrictions were placed on the use of these funds.

20