**REGISTERED CHARITY NUMBER: 1174481** **REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024** ## **FOR** ## **PARALLEL HISTORIES** P B Syddall & Co Chartered Accountants Grafton House 81 Chorley Old Road Bolton Lancashire BL1 3AJ **PARALLEL HISTORIES** **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024** |||**Page**|| |---|---|---|---| |**Report of the Trustees**|1|to|5| |**Independent Examiner's Report**||6|| |**Statement of Financial Activities**||7|| |**Balance Sheet**||8|| |**Notes to the Financial Statements**|9|to|13| |**Detailed Statement of Financial Activities**|14|to|15| **PARALLEL HISTORIES** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024** The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** To advance the education of young people in controversial history topics by means of researching and creating free educational materials including interactive videos and distributing these to teachers. ## **Significant activities** Parallel Histories is a UK educational charity, founded in 2017, to improve the life chances of disadvantaged young people and promote social cohesion through innovation in humanities teaching. We empower teachers to teach controversial history by providing training, educational resources, and debating for young people. Through these three main activities, we work with over 1114 secondary schools. The charity works with a network of teachers in secondary schools who use Parallel Histories materials and teaching methods in their classrooms. ## **Public benefit** The main activities undertaken for public benefit are the creation and distribution of educational materials, providing teacher training and running inter-school debating. The trustees take action to monitor and ensure that the charity acts to further these objectives in all its activities and have given due regard to the Charity Commission's guidance on public benefit. Page 1 **PARALLEL HISTORIES** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024** ## **ACHIEVEMENT AND PERFORMANCE** ## **Introduction** In our seventh year of operation, we continued to grow strongly. The Israel-Hamas war has led to a particular demand from schools for the resources and method to teach the Israel-Palestine conflict. We continue to work with schools to help them strengthen social cohesion. We are delighted that Jonathan Powell, Downing Street Chief of Staff under Tony Blair, has joined us as our Patron. |**Growth**||||||||||| |---|---|---|---|---|---|---|---|---|---|---| ||**March**|**2024**|**March**|**2023**|**March**|**2022**|**March**|**2021**|**March**|**2020**| |Schools||||||||||| |working with us|1114||660||335||172||28|| ## **Media coverage and endorsements** Educate Against Hate, a website developed by the Department of Education and the Home Office, has quality-checked our resources and promotes them to schools. The Hannah Arendt Institute and Human Rights Watch have endorsed us. The Guardian, BBC Northern Ireland, The National UAE, The Jewish Chronicle, Times Radio and History Ireland have covered our work this year. ## **Launch of new resources** We created and launched a new series of 24 ebooks on controversial history. This series was a new direction for our resources. We based our original classroom resources on video technology. After market research with teachers, we designed the ebooks to ensure we continue to provide the highest quality classroom resources. We are delighted that the ebooks are attracting universal praise. In a significant endorsement of our approach, Pearson, the largest educational publisher in the world, had invited us to partner with them to create a new set of resources for the Edexcel GCSE History unit: Conflict in the Middle East 1945-1995. These resources were published this year. Pearson has invited us to continue partnering with them to create resources for the Edexcel iGCSE History unit: Conflict, Crisis and Change: the Middle East, 1919-2012. ## **Young people debating controversial history** We delivered debating workshops for over 500 young people from 47 schools this year. A particular highlight was bringing together Protestant and Catholic students to debate the legacy of the Good Friday Agreement in the Parliament Buildings, Stormont, at a debate conference hosted by Robbie Buttler MLA. ## **Impact** Our aims are to improve the life chances of disadvantaged young people and promote social cohesion. To achieve these aims, we work towards the following impacts: - Young people equipped to be active citizens in healthy democracies - Young people enabled to realise their ambitions in work and further study, - Schools equipped to teach controversial history and change how the history of conflict is taught. We are confident that we are achieving these impacts. The outcomes for young people and teachers from our work are identified as strong factors in causing these impacts by research from leading institutions such as the Education Endowment Foundation and the Sutton Trust. These outcomes are: - Improved ability of young people to analyse evidence, form and present their opinions, to listen and disagree robustly but respectfully, and to understand different perspectives on controversial history. - Improved confidence of teachers to teach controversial history and use debating in teaching. In a sample of 80 young people participating in our debating, 90% of young people reported that their confidence in public speaking improved significantly, and 97% reported that their confidence in critically evaluating evidence had improved significantly. One young person told us: "I think today was really, really important in showing that while there are two opposite sides, there's nuance within those sides. Not everyone is completely and utterly all for one thing or all for another thing." Page 2 **PARALLEL HISTORIES** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024** Another young person said the debates "really showed me how to constructively debate with my peers. It's far too easy to get caught in a back and forth, tit-for-tat debates where you're just one upping each other. Whereas today, it was more respectful and it was constructive. I really benefitted from it". One history teacher said: "Thank you so much for taking the time with our pupils this afternoon, they loved it so much! I was so pleased to see them get more confident as the time went on. After our session today I did some essay preparation with the whole class on the same title as the debate, looking at arguments and counter arguments. It's all working in so well together!" For another history teacher, "We have been absolutely delighted with the training and resources we have received through Parallel Histories. Our school was struggling to find the best approach to teaching issues around the current crisis in the middle east, and we wanted to find a method that would allow us to explore complex history, whilst acknowledging the very strong personal views that our students held." ## **CHARITABLE ACTIVITIES:** ## **Create educational resources** We create educational resources (ebooks, videos, lesson plans and source packs) for studying and teaching controversial historical topics. These are topics which are disputed by historians, have partisan interpretations, and may cause emotional responses. Our original resources continue to be free to use. We introduced a price structure this year for our ebooks which is designed to encourage schools to use ebooks across several topics and so strengthen how they teach the history of conflict, as well as to raise income for our charitable activities. This year, we created the new series of 24 ebooks on the Israel-Palestine conflict, conflict in Northern Ireland, Great Leaders, the Union and Scotland, Putin and Ukraine, the Hindu-Muslim conflict, the Cold War in the 1960s, the Civil Rights Movement in the US, and the pursuit of freedom in the US. ## **Deliver debating for young people** We deliver online and in-person debating workshops for young people. They study different perspectives on these topics, evaluate the evidence, and argue for different perspectives. The workshops are collaborative rather than competitive. The young people receive individual feedback from teacher volunteers to track their progress over the workshops. We delivered debating workshops for over 500 young people from 47 schools this year. We have delivered workshops in partnership with PwC, Naval Children's Charity, and Forward Assist. ## **Train teachers** We train teachers in teaching controversial history through regular online workshops. We trained over 90 teachers from 60 schools this year. ## **FINANCIAL REVIEW** ## **Income and fundraising** We continued to strengthen our financial sustainability through broadening the sources of our income. We expect this diversity to enable us to meet our fundraising growth targets, as we grow our operations in the next two years. We are grateful to the following trusts, foundations and organisations for their support this year: the Persula Foundation, the Ireland Funds, the Naval Children's Charity, the PwC Foundation, the Hugh Fraser Foundation, the New Park Educational Trust, Christ Church, the Corlan Charity, the Lansbury House Trust Fund, the Community Relations Council, Erasmus+ via the British Council, the Reed Foundation and Forward Assist. We are grateful to the individuals who supported our work this year. Our income from individual donations grew this year through participating in the Big Give Christmas Challenge. Page 3 **PARALLEL HISTORIES** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024** ## **FINANCIAL REVIEW** ## **Reserves policy** The trustees are satisfied with the performance of the charity in its formative years and with the position of the reserves at the end of March 2024. It is the policy of the charity to maintain unrestricted funds at a level which the trustees believe appropriate after considering the future commitments of the charity and the likely administrative costs of the charity in the coming year. In the year to March 2024, the Trustees looked to maintain unrestricted reserves in excess of £25,000. At the year end Parallel Histories had £49,983 in unrestricted funds. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document and constitutes a Charitable Incorporated Organisation (CIO). This is not a company incorporated under the Companies Acts and it is therefore not subject to company regulation. Neither its existence nor any charges it creates have to be registered at Companies House. ## **Decision making** Decision making is carried out by the board of trustees who meet regularly throughout the year. Staff members acting in an administrative capacity are also invited to Trustee meetings. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Charity number** 1174481 ## **Principal address** 8/3 Annandale Street Edinburgh EH7 4AN ## **Trustees** H J Castle (resigned 19.4.23) P J H Taylor (resigned 19.4.23) Dr A Zawawi (resigned 19.4.23) Ms C O'Sullivan Ms S Webster (resigned 19.4.23) T Ramsey (appointed 19.4.23) P Franek Ms S Tariq (appointed 19.4.23) H Edmondson (appointed 19.4.23) W Albion (appointed 20.3.24) (resigned 18.9.24) J Hillis (appointed 18.9.24) Ms C Davies (appointed 18.9.24) ## **Independent Examiner** Adam J Syddall M.A., F.C.A. P B Syddall & Co Chartered Accountants Grafton House 81 Chorley Old Road Bolton Lancashire BL1 3AJ Page 4 **PARALLEL HISTORIES** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024** Approved by order of the board of trustees on 27 January 2025 and signed on its behalf by: J Hillis - Trustee Page 5 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PARALLEL HJSTORIES Independent exarniner's report to the trnstee5 ofpsrallel Htstori I report to the charity tnL8te¢s on my examin￿lon of the ac¢ounts of Parallel Histories (the Tru￿) for the year ended 31 March 2024. Responsibilitles and bgs1$ of report As the charity th￿1¢¢$ of the Tn￿t you are r¢spoiLSEl>l¢ for th¢ preparation of the accounts in accordance with the requirements of the Chariiie5 Act 2011 Cthe Act?. I report in respect of my ¢xamination of the Tn￿eS accounts carried out under S¢dion 145 of the Act and in carrying OUI my examination I have followed all applicable Direciion5 given by the Charity Commission under Section 145{5Xb) of the Ad. Indep¢ndent examiner's stat¢tD¢nt I have completed my examination. I confu7n that no material matters have come w my attention in connection with th¢ examinaiion giving rn¢ cause io believe that tn aDy matrrial respect: accouniing records were not kept in respect of the Tn￿ as required by Section 130 of the Ad. or th¢ accounts do not accord with those records,. or the ac¢ounts do not ¢ornply with th¢ applicabl¢ requiremenLS ¢oncerning the forni and ¢onteni of a¢counts se¢ out in the Chariiies (Accounts and Reports) Regulations 2008 other than any requir¢ment tha¢ the accounts give a tnte and fair view which is not a matter considered as part of on independent ¢xamination. I hove no ¢oncern$ ond have come a¢r0s5 no Ot￿ matters in conn#tion with the examination to which attention should be drown in this r¢port in order to enable a proper widerstandit)8 of the acwunts to be reached. Adom J Syddall M.A.. F.C.A. P B Syddall & Co Chartered Accountants Grafton House 81 Chorley Old Road Bolton Lant&$hire BLI 3AJ 27 January 2025 Page 6 ## **PARALLEL HISTORIES** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024** |Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**8,376**
**Charitable activities**
Digital Debating
**-**
Enhancing the digital capabilities of teachers
**-**
Other trading activities
2
**52,791**
**Total**
**61,167**
**EXPENDITURE ON**
**Charitable activities**
Digital Debating
**83,817**
Enhancing the digital capabilities of teachers
**-**
Other
**878**
**Total**
**84,695**
**NET INCOME/(EXPENDITURE)**
**(23,528)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**73,511**
**TOTAL FUNDS CARRIED FORWARD**
**49,983**|Restricted
funds
£
**-**
**26,260**
**20,373**
**-**
**46,633**
**30,303**
**-**
**4,057**
**34,360**
**12,273**
**(843)**
**11,430**|**31.3.24**
**Total**
**funds**
as
**£**
**8,376**
**26,260**
**20,373**
**52,791**
**107,800**
**114,120**
**-**
**4,935**
**119,055**
**(11,255)**
**72,668**
**61,413**|31.3.23
Total
funds
restated
£
2,194
64,854
-
53,112
120,160
93,320
25,543
12,394
131,257
(11,097)
83,765
72,668| |---|---|---|---| The notes form part of these financial statements Page 7 ## **PARALLEL HISTORIES** ## **BALANCE SHEET 31 MARCH 2024** ||||||**31.3.24**|31.3.23| |---|---|---|---|---|---|---| |||Unrestricted|Restricted||**Total**|Total| |||fund|funds||**funds**|funds| |||||||as restated| ||Notes|£|£||**£**|£| |**CURRENT ASSETS**||||||| |Debtors|6|**95**||**-**|**95**|5,950| |Cash at bank||**52,522**|**11,430**||**63,952**|92,587| |||**52,617**|**11,430**||**64,047**|98,537| |**CREDITORS**||||||| |Amounts falling due within one year|7|**(2,634)**||**-**|**(2,634)**|(25,869)| |**NET CURRENT ASSETS**||**49,983**|**11,430**||**61,413**|72,668| |**TOTAL ASSETS LESS CURRENT**||||||| |**LIABILITIES**||**49,983**|**11,430**||**61,413**|72,668| |**NET ASSETS**||**49,983**|**11,430**||**61,413**|72,668| |**FUNDS**|9|||||| |Unrestricted funds|||||**49,983**|73,511| |Restricted funds|||||**11,430**|(843)| |**TOTAL FUNDS**|||||**61,413**|72,668| The financial statements were approved by the Board of Trustees and authorised for issue on 27 January 2025 and were signed on its behalf by: J Hillis - Trustee The notes form part of these financial statements Page 8 **PARALLEL HISTORIES** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Pension costs and other post-retirement benefits** The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ## **2. OTHER TRADING ACTIVITIES** |**OTHER TRADING ACTIVITIES**||| |---|---|---| ||**31.3.24**|31.3.23| |||as restated| ||**£**|£| |Fees for services|**52,791**|53,112| continued... Page 9 **PARALLEL HISTORIES** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024** ## **3. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. ## **4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** |Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2,194
**Charitable activities**
Digital Debating
30,491
Other trading activities
53,112
**Total**
85,797
**EXPENDITURE ON**
**Charitable activities**
Digital Debating
64,926
Enhancing the digital capabilities of teachers
-
Other
1,377
**Total**
66,303
**NET INCOME/(EXPENDITURE)**
19,494
**RECONCILIATION OF FUNDS**
Total funds brought forward
54,017
**TOTAL FUNDS CARRIED FORWARD**
73,511|Restricted
funds
as
£
-
34,363
-
34,363
28,394
25,543
11,017
64,954
(30,591)
29,748
(843)|Total
funds
restated
£
2,194
64,854
53,112
120,160
93,320
25,543
12,394
131,257
(11,097)
83,765
72,668| |---|---|---| continued... Page 10 **PARALLEL HISTORIES** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024** ## **5. PRIOR YEAR ADJUSTMENT** Expenditure of £18,517 had been charged to the unrestricted fund for the year ended 31 March 2023. The expenditure related to enhancing the digital capabilities of teachers. Funding to cover this expenditure had been promised but there was some doubt as to when this would materialise. A final installment was eventually received in December 2023. As such, the March 2023 financial statements have been restated and the monies charged to the unrestricted fund have been moved to the digital capabilities restricted fund, which now shows a negative figure (overspend) at March 2023. ## **6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |**6.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE**|**YEAR**|||| |---|---|---|---|---|---| ||||**31.3.24**||31.3.23| ||||||as restated| ||||**£**||£| ||Trade debtors||**95**||5,950| |**7.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||| ||||**31.3.24**||31.3.23| ||||||as restated| ||||**£**||£| ||Bank loans and overdrafts (see note 8)|||**-**|18,517| ||Other creditors||**2,634**||7,352| ||||**2,634**||25,869| |**8.**|**LOANS**||||| ||An analysis of the maturity of loans is given below:||||| ||||**31.3.24**||31.3.23| ||||||as restated| ||||**£**||£| ||Amounts falling due within one year on demand:||||| ||Bank overdrafts|||**-**|18,517| |**9.**|**MOVEMENT IN FUNDS**||||| ||||Net||| ||||movement||At| |||At 1.4.23|in funds||31.3.24| |||£|£||£| ||**Unrestricted funds**||||| ||General fund|**73,511**|**(23,528)**||**49,983**| ||**Restricted funds**||||| ||Enhancing the digital capabilities of||||| ||teachers|**(18,517)**|**19,671**||**1,154**| ||Digital debating|**17,674**|**(7,398)**||**10,276**| |||**(843)**|**12,273**||**11,430**| ||**TOTAL FUNDS**|**72,668**|**(11,255)**||**61,413**| continued... Page 11 ## **PARALLEL HISTORIES** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024** ## **9. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**Restricted funds**
Enhancing the digital capabilities of
teachers
Digital debating
**TOTAL FUNDS**|Incoming
resources
£
**61,167**
**20,373**
**26,260**
**46,633**
**107,800**|Resources
Movement
expended
in funds
£
£
**(84,695)**
**(23,528)**
**(702)**
**19,671**
**(33,658)**
**(7,398)**
**(34,360)**
**12,273**
**(119,055)**
**(11,255)**| |---|---|---| ## **Comparatives for movement in funds** |||Net|| |---|---|---|---| |||movement|At| ||At 1.4.22|in funds|31.3.23| ||£|£|£| |**Unrestricted funds**|||| |General fund|54,017|19,494|73,511| |**Restricted funds**|||| |Enhancing the digital capabilities of|||| |teachers|17,110|(35,627)|(18,517)| |Digital debating|12,638|5,036|17,674| ||29,748|(30,591)|(843)| |**TOTAL FUNDS**|83,765|(11,097)|72,668| Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**Restricted funds**
Enhancing the digital capabilities of
teachers
Digital debating
**TOTAL FUNDS**|Incoming
resources
£
85,797
-
34,363
34,363
120,160|Resources
Movement
expended
in funds
£
£
(66,303)
19,494
(35,627)
(35,627)
(29,327)
5,036
(64,954)
(30,591)
(131,257)
(11,097)| |---|---|---| continued... Page 12 **PARALLEL HISTORIES** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024** ## **10. RELATED PARTY DISCLOSURES** Tim Ramsey, a Trustee, received £962.50 for services rendered as a consultant in the new CEO recruitment process which took place in early 2024. Page 13 ## **PARALLEL HISTORIES** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024** ||31.3.24|31.3.23| |---|---|---| |||as restated| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Donations|**6,633**|2,194| |Gift aid|**1,743**|-| ||**8,376**|2,194| |**Other trading activities**||| |Fees for services|**52,791**|53,112| |**Charitable activities**||| |Grants|**46,633**|64,854| |**Total incoming resources**|**107,800**|120,160| |**EXPENDITURE**||| |**Charitable activities**||| |Wages|**83,327**|105,674| |Pensions|**2,416**|2,646| |Telephone|**-**|32| |Advertising|**3,186**|-| |Sundries|**82**|125| |Teacher fellowship|**150**|4,125| |IT and software|**2,663**|1,471| |Consultancy|**21,013**|3,643| ||**112,837**|117,716| |**Other**||| |Books and research|**91**|355| |Conferences and travel|**4,844**|11,989| |Subscriptions|**-**|50| ||**4,935**|12,394| |**Support costs**||| |**Management**||| |Insurance|**435**|327| |Postage and stationery|**250**|75| ||**685**|402| |**Finance**||| |Bank charges|**58**|265| This page does not form part of the statutory financial statements Page 14 ## **PARALLEL HISTORIES** **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024** ||31.3.24|31.3.23| |---|---|---| |||as restated| ||£|£| |**Finance**||| |**Governance costs**||| |Independent examination|**540**|480| |Total resources expended|**119,055**|131,257| |**Net expenditure**|**(11,255)**|(11,097)| This page does not form part of the statutory financial statements Page 15