**Charity Number 1192517** 

**Company registration number 12674667 (England and Wales)** 

**FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LTD ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025** 



**FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LTD** 

## **FINANCIAL STATEMENTS** 

## **YEAR ENDED 30 JUNE 2025** 

|**Contents**|**Pages**|
|---|---|
|Reference & Administrative Information|**3**|
|Trustees’ Annual Report|**4 to 6**|
|Independent Examiner’s Report|**7**|
|Statement of Financial Activities|**8**|
|Balance sheet|**9**|
|Notes to the financial statements|**10 to 19**|





**FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LTD** 

## **REFERENCE & ADMINISTRATIVE INFORMATION** 

## **YEAR ENDED 30 JUNE 2025** 

**Trustees** Professor H W De Burgh Professor A A Szczerbiak P Rendek R C Moorhouse Dr N V Murray J G Bartholomew **Charity number** 1192517 **Company number** 12674667 **Registered office** 30 Finsbury Circus London United Kingdom EC2M 7DT **Independent Examiner** Joshua Kingston BSc (Hons) FCA Burton Sweet Limited Chartered Accountants The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR 

3 



## **FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LTD** 

## **TRUSTEES ANNUAL REPORT** 

## **YEAR ENDED 30 June 2025** 

The Trustees present their report and financial statements for the year ended 30 June 2025. 

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". 

## **Structure, governance and management** 

The charity is controlled by its governing document. The memorandum and articles incorporated 16 June 2020. 

The Charity is a company limited by guarantee. 

Trustees are recruited by developing a wide circle of acquaintances who have knowledge and interest in aspects of the history of totalitarianism. A diverse cross-section of this group is then invited to become trustees. 

The trustees meet several times a year to administer the charity, this is currently approximately halfyearly. Decisions may also be made by a majority of trustees responding via electronic means. 

None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up. 

## **Objectives & Activities** 

The Charity's objects are to provide information and education about the history of totalitarianism, particularly in the 20th century. It aims to encourage study and research in a variety of ways including the creation of an annual history essay prize on a different subject each year. 

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake. 

The objectives of the organisation are to advance the education of the general public in the subject of totalitarianism and to promote and publish research in all aspects of this subject, in each case for the benefit of the public. 

4 



## **FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LTD** 

## **TRUSTEES ANNUAL REPORT** 

## **YEAR ENDED 30 June 2025** 

## **Achievements and Performance** 

The Foundation’s history essay competition for sixth formers attracted a record number of entries: 135 compared to 125 the previous year. The subject for 2024-25 was “Jung Chang and the Cultural Revolution”. Jung Chang, author of the international best-seller _Wild Swans_ , presented the prizes herself. The subject of the 2025-26 essay prize will be the Holodomor. 

The Foundation offered free workshops for schools on the subject of the Holodomor. This offer was taken up by 19 schools within an hour and a half of London. 

The Foundation commissioned a history teacher to create a one-day course for teachers on the subject of the Holodomor which was due to be presented in the autumn term of 2025. 

The Ukrainian ambassador to the UK, His Excellency General Valerii Zaluzhnyi, sent the Foundation a letter of thanks for our work in promoting knowledge of the Holodomor. 

The Foundation published a book, _At Dawn They Came – Soviet Terror and Repression 1917-53_ . This was launched towards the end of 2024 and made available on Amazon. 

The Foundation continued to acquire artefacts which help illustrate the history of totalitarianism including a metal plaque of Mussolini and a Nazi lapel badge. 

## **Financial Review** 

The charity’s financial position is sound. Funding has been secured that covers the cost of our operations for at least two years as at June 2025. This provides us with a secure background and the opportunity to expand our operations. 

Income for the year was £85,205 (2024: £119,930 Expenditure for the year was £56,930 (2024: £69,838). The charity experienced a surplus during the year of £28,275 (2024: £50,092). 

The company has more than adequate free reserves to operate as it is on a continuing basis. Free reserves are held to protect the charity in case of redundancies, emergencies, or ending of contracts or building agreements. It is hoped to build reserves up to cover 2 years running costs to better cover emergencies, funding shortfalls, or other situations which may arise. The charity currently holds £267,987 in free reserves (2024: 227,056). 

The Trustees have assessed the major risks to which the Charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. 

5 



## **FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LTD** 

## **TRUSTEES ANNUAL REPORT** 

## **YEAR ENDED 30 June 2025** 

## **Statement of trustees’ responsibilities** 

The trustees (who are also directors of Foundation for the History of Totalitarianism Ltd for the purposes of company law) are responsible for preparing the Trustees’ Report (incorporating the strategic report and directors’ 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 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 charitable company and of the income and expenditure, of the charitable company for that period.  In preparing these financial statements, the trustees are required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP; 

- make judgments and accounting estimates that are reasonable and prudent; 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 

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

## **Approval of Accounts** 

## 19 March 2026 

The accounts were approved on behalf of the Trustees on ………………… by: 


Mr J G Bartholomew Trustee 

6 



**FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LTD** 

## **INDEPENDENT EXAMINER’S REPORT** 

## **YEAR ENDED 30 JUNE 2025** 

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

## **Responsibilities and basis of report** 

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

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

## **Independent examiner’s statement** 

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

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

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

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or 

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

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 


Joshua Kingston, BSc (Hons) FCA Burton Sweet Limited Chartered Accountants The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton 19 March 2026 Bristol BS48 1UR Date: ………………………. 

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## **FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LIMITED** 

## **STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 30 JUNE 2025** 

|**Note**<br>**Income from:**<br>Donations and legacies<br>**2**<br>Other trading activities<br>**3**<br>Investments<br>**Total income**<br>**Expenditure on:**<br>Raising funds<br>**4**<br>Charitable activities<br>**5**<br>**Total expenditure**<br>**7**<br>**Total funds at start of year**<br>**14**<br>**Total funds at end of year**<br>**14**<br>**Net income/(expenditure) and**<br>**net movement in funds**|**Unrestricted**<br>**Funds**<br>**£**<br>77,834<br>4,968<br>2,403<br>85,205<br>1,700<br>41,127<br>42,827<br>42,378<br>346,084<br>388,462|**Restricted**<br>**Funds**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>14,103<br>14,103<br>(14,103)<br>19,010<br>4,907|**Total Funds**<br>**2025**<br>**£**<br>77,834<br>4,968<br>2,403<br>85,205<br>1,700<br>55,230<br>56,930<br>28,275<br>365,094<br>393,369|Total Funds<br>2024<br>£<br>114,418<br>3,250<br>2,262<br>119,930<br>3,250<br>66,588<br>69,838<br>50,092<br>315,002<br>365,094|
|---|---|---|---|---|



The Charity has no recognised gains or losses other than the results for the year as set out above. 

All of the activities of the charity are classed as continuing. 

**The notes on pages 10 to 19 form part of these financial statements See note 10 for fund-accounting comparative figures** 

8 



## **FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LIMITED** 

## **BALANCE SHEET** 

## **AS AT 30 JUNE 2025** 

## **Company number: 12674667** 

|**Note**<br>**Fixed assets**<br>Heritage assets<br>**11**<br>**Current assets**<br>Debtors<br>**12**<br>Cash at bank and in hand<br>**Liabilities**<br>Creditors : amounts falling<br>due within one year<br>**13**<br>**Net current assets**<br>**Net assets**<br>**FUNDS**<br>**Unrestricted funds**<br>**15**<br>**Restricted funds**<br>**15**<br>**Total funds**|**2025**<br>**£**<br>120,475<br>120,475<br>1,700<br>274,372<br>276,072<br>(3,178)<br>272,894<br>393,369<br>388,462<br>4,907<br>393,369|2024<br>£<br>119,028<br>119,028<br>595<br>248,292<br>248,887<br>(2,821)<br>246,066<br>365,094<br>346,084<br>19,010<br>365,094|
|---|---|---|



For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 

## Directors' responsibilities: 

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. 

The directors acknowledge their responsibilities for complying with requirements of the Act with respect to accounting records and the preparation of the accounts. 

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

19 March 2026 

These financial statements were approved by the Trustees on ....................... and are signed on their behalf by: 


J G Bartholomew Trustee 

## **The notes on pages 10 to 19 form part of these financial statements** 

9 



**FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LIMITED** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

## **YEAR ENDED 30 JUNE 2025** 

## **1 Accounting policies** 

## **Accounting convention** 

The financial statements have been prepared in accordance with the historical cost convention (except where otherwise stated in the accounting policy note) and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and the Companies Act 2006. 

The charity is a public benefit entity as defined under FRS102. The Trustees consider that there are no material uncertainties affecting the ability of the charity to continue as a going concern. 

## **Income** 

Income from donations is included in income when these are receivable, except as follows: 

I. When donors specify that donations given to the charity must be used in future accounting periods, the income is deferred until those periods; 

II. When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-conditions have been met. 

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 

Donated heritage assets are recognised on receipt at a value based on Trustees' knowledge and experience. 

Investment income is included on a receivable basis. 

## **Expenditure** 

Expenditure is recognised in the period in which it is incurred. Expenditure includes attributable VAT which cannot be recovered. 

## _**Raising funds**_ 

Raising funds expenditure include those costs incurred in seeking voluntary contributions, costs of goods sold and other costs which include the costs of running and participating in fundraising events and collections and cost of goods purchased for resale. 

## _**Governance costs**_ 

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity. Governance costs are included within support costs. 

## _**Allocation and apportionment costs**_ 

Certain expenditure is directly attributable to specific activities and this has been included in those cost categories. Other costs, which are attributable to more than one category, are apportioned across cost categories on the basis of an assessment of workload carried out from time to time. 

10 



**FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LIMITED** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

## **YEAR ENDED 30 JUNE 2025** 

## **1 Accounting policies** _**(continued)**_ 

## **Heritage assets** 

Items gifted to the Foundation for the collection are not routinely recognised as assets in the charity due to the benefit of obtaining a valuation not outweighing the cost. Purchased heritage assets include The Foundation's collection of artefacts, and are recorded at cost, less subsequent depreciation. No depreciation is charged as the trustees deem that the assets have indeterminate life. At each balance sheet date the Trustees carry out a review for indicators of impairment. 

## **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. 

## **Cash and cash equivalents** 

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 

## **Creditors** 

Creditors 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 are normally recognised at their settlement amount after allowing for any trade discounts due. 

## _**Derecognition of financial liabilities**_ 

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled. 

## **Pension costs and other post-retirement benefits** 

The charity contributes to defined contribution pension schemes. Contributions payable to the charity's pension schemes are charged to the Statement of Financial Activities in the period to which they relate. 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objects 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 note 14 of the financial statements. 

11 



**FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LIMITED** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

## **YEAR ENDED 30 JUNE 2025** 

## **2 Income from: Donations and legacies** 

|Donations<br>Gift Aid refunds<br>**Prior year comparative**<br>Donations<br>Gift Aid refunds<br>**Income from: Other trading activities**<br>Services rendered<br>Book sales|**Unrestricted**<br>**Funds**<br>**£**<br>66,668<br>11,166<br>77,834<br>Unrestricted<br>Funds<br>£<br>94,319<br>20,099<br>114,418|**Restricted**<br>**Funds**<br>**£**<br>-<br>-<br>-<br>Restricted<br>Funds<br>£<br>-<br>-<br>-<br>**Total Funds**<br>**2025**<br>**£**<br>1,700<br>3,268<br>4,968|**Total Funds**<br>**2025**<br>**£**<br>66,668<br>11,166<br>77,834<br>Total Funds<br>2024<br>£<br>94,319<br>20,099<br>114,418<br>Total Funds<br>2024<br>£<br>3,250<br>-<br>3,250|
|---|---|---|---|



## **3 Income from: Other trading activities** 

All income from other trading activities was unrestricted in the current and prior financial year. 

## **4 Expenditure on: Raising funds** 

|Trading costs<br>Staff costs|**Total Funds**<br>**2025**<br>**£**<br>1,700<br>1,700|Total Funds<br>2024<br>£<br>3,250<br>3,250|
|---|---|---|



All expenditure from trading costs was unrestricted in the current and prior financial year. 

12 



## **FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LIMITED** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

## **YEAR ENDED 30 JUNE 2025** 

## **5 Expenditure on: Charitable activities** 

|Staff costs<br>Legal & professional fees<br>Other charitable expenditure<br>Essay prize money<br>Charity events<br>Travel and subsistence<br>Share of support costs (see note 6)|**Total Funds**<br>**2025**<br>**£**<br>15,220<br>13,890<br>13,269<br>1,800<br>3,736<br>523<br>48,438<br>6,792<br>55,230|Total Funds<br>2024<br>£<br>28,165<br>14,397<br>8,032<br>4,759<br>3,918<br>223<br>59,494<br>7,094<br>66,588|
|---|---|---|



## **6 Support costs** 

|Computer running costs<br>Professional subscriptions<br>Advertising<br>Accountancy<br>Bank charges<br>Insurance<br>Printing and stationery<br>Rates<br>Sundry expenses|**Total**<br>**2025**<br>**£**<br>597<br>397<br>305<br>2,621<br>91<br>326<br>1,072<br>938<br>445<br>6,792|Total<br>2024<br>£<br>647<br>357<br>41<br>2,860<br>112<br>322<br>1,107<br>938<br>710<br>7,094|
|---|---|---|



13 



**FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LIMITED** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

## **YEAR ENDED 30 JUNE 2025** 

## **7 Net income/(expenditure) for the year** 


**----- Start of picture text -----**<br>
||||
|---|---|---|
|This is stated after charging:|2025|2024|
|£|£|
|Independent examiner's remuneration|
|- for independent examination services|990|900|
|- for accounts preparation fees|1,320|1,200|

**----- End of picture text -----**<br>


No Trustees have been reimbursed for their out of pocket travel expenses (2024: None). No Trustee received any remuneration during the current or prior financial year. 

## **8 Staff costs and numbers** 


**----- Start of picture text -----**<br>
||||
|---|---|---|
|The aggregate payroll costs were:|2025|2024|
|£|£|
|Wages & salaries|15,250|30,214|
|Social security costs|1,670|442|
|Pension contributions|-|759|
|16,920|31,415|

**----- End of picture text -----**<br>


No employee received emoluments of more than £60,000. 

The average weekly number of employees during the year was 1 (2024: 2), calculated on the basis of average headcount. The total employment benefits received by key management personnel including employer national insurance and employer pension were £Nil (2024: £Nil). 

## **9 Taxation** 

The charity is exempt from corporation tax on its charitable activities. 

14 



## **FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LIMITED** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

## **YEAR ENDED 30 JUNE 2025** 


**----- Start of picture text -----**<br>
10 Statement of Financial Activities comparative figures<br>Unrestricted  Restricted  Total Funds<br>For the year ended 29 June 2024 Funds Funds 2024<br>£ £ £<br>Income from:<br>-<br>Donations and legacies 114,418 114,418<br>-<br>Other trading activities 3,250 3,250<br>Investments 2,262 - 2,262<br>Total income 119,930 - 119,930<br>Expenditure on:<br>-<br>Raising funds 3,250 3,250<br>Charitable activities 63,588 3,000 66,588<br>Total expenditure 66,838 3,000 69,838<br>Net income/(expenditure) for the year 53,092 (3,000) 50,092<br>Transfers between funds 73,100 (73,100) -<br>Net movement in funds 126,192 (76,100) 50,092<br>Total funds at start of year 219,892 95,110 315,002<br>Total funds at end of year 346,084 19,010 365,094<br>**----- End of picture text -----**<br>


15 



**FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LIMITED** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

## **YEAR ENDED 30 JUNE 2025** 

|**11 Heritage assets**<br>At 1 July 2024<br>Purchases<br>At 30 June 2025|**£**<br>119,028<br>1,447<br>120,475|
|---|---|



The heritage assets consist of a wide range of artefacts from the history of totalitarianism including a Nazi antisemitic teaching poster, a letter from a prisoner in Sachsenhausen concentration camp, a KGB prison door and a T55 Soviet tank of the sort used forcibly to end the Prague Spring. The collection is for the purpose of display at schools, at Foundation events and at exhibition. 

All heritage assets are held at purchase cost. 

|**Summary analysis of heritage asset transactions:**<br>2021: Purchases and additions<br>2022: Purchases and additions<br>2023: Purchases and additions<br>2024: Purchases and additions<br>2025: Purchases and additions<br>No impairment or disposals have been made.<br>**12 Debtors**<br>**Due in less than one year:**<br>Other debtors<br>**13 Creditors: amounts falling due within one year**<br>Accruals and deferred income<br>Tax and Social Security<br>Other creditors|**2025**<br>**£**<br>1,700<br>1,700<br>**2025**<br>**£**<br>2,310<br>868<br>-<br>3,178|**£**<br>25,974<br>83,290<br>8,752<br>1,012<br>1,447<br>120,475<br>2024<br>£<br>595<br>595<br>2024<br>£<br>2,100<br>-<br>721<br>2,821|
|---|---|---|



16 



**FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LIMITED** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

## **YEAR ENDED 30 JUNE 2025** 

## **14 Movement in funds** 

## **For the year ended 30 June 2025** 

|**Restricted funds**<br>Gulag Book fund<br>Holodomor Schools fund<br>**Unrestricted funds**<br>Heritage assets<br>General funds<br>**Total funds**|**At 1 Jul**<br>**2024**<br>**£**<br>7,750<br>11,260<br>19,010<br>119,028<br>227,056<br>346,084<br>365,094|**Income**<br>**£**<br>-<br>-<br>-<br>1,447<br>83,758<br>85,205<br>85,205|**Expenditure**<br>**£**<br>(7,750)<br>(6,353)<br>(14,103)<br>-<br>(42,827)<br>(42,827)<br>(56,930)|**Transfers**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-|**At 30 Jun**<br>**2025**<br>**£**<br>-<br>4,907<br>4,907<br>120,475<br>267,987<br>388,462<br>393,369|
|---|---|---|---|---|---|



## **For the year ended 30 June 2024** 

|**Restricted funds**<br>KGB equipment fund<br>Tank fund<br>Gulag book fund<br>Holodomor schools fund<br>**Unrestricted funds**<br>Heritage assets<br>General funds<br>**Total funds**|**At 1 Jul**<br>**2023**<br>**£**<br>12,000<br>61,100<br>7,750<br>14,260<br>95,110<br>-<br>219,892<br>219,892<br>315,002|**Income**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>119,930<br>119,930<br>119,930|**Expenditure**<br>**£**<br>-<br>-<br>-<br>(3,000)<br>(3,000)<br>-<br>(66,838)<br>(66,838)<br>(69,838)|**Transfers**<br>**£**<br>(12,000)<br>(61,100)<br>-<br>-<br>(73,100)<br>119,028<br>(45,928)<br>73,100<br>-|**At 30 Jun**<br>**2024**<br>**£**<br>-<br>-<br>7,750<br>11,260<br>19,010<br>119,028<br>227,056<br>346,084<br>365,094|
|---|---|---|---|---|---|



17 



**FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LIMITED** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

## **YEAR ENDED 30 JUNE 2025** 

## **14 Movement in funds** _**(continued)**_ 

## **Fund Descriptions** 

The KGB equipment fund represents income received from donors specifically to purchase KGB equipment. 

The Tank fund represents income received from donors specifically to purchase a T-55 tank. 

A transfer in the prior financial year has been included from the KGB equipment fund and the Tank fund due to restrictions being lifted at the point of the purchase of these heritage assets in a prior financial year. The Trustees have also decided to designate the funds held as heritage assets. 

The Gulag fund represents income received from donors specifically to fund the publication of the Foundation's book about the Gulag. 

The Holodomor schools fund represents income received from donors specifically to develop the schools programme on Holodomor. 

## **15 Analysis of net assets between funds** 

|**As at 30 June 2025**<br>Heritage assets<br>Other net assets<br>**As at 30 June 2024**<br>Heritage assets<br>Other net assets|**Restricted**<br>**Funds**<br>**£**<br>-<br>4,907<br>4,907<br>**Restricted**<br>**Funds**<br>**£**<br>-<br>19,010|**Designated**<br>**General**<br>**Funds**<br>**Funds**<br>**£**<br>**£**<br>120,475<br>-<br>-<br>267,987<br>120,475<br>267,987<br>**Unrestricted**<br>**Designated**<br>**General**<br>**Funds**<br>**Funds**<br>**£**<br>**£**<br>119,028<br>-<br>-<br>227,056<br>119,028<br>227,056<br>**Unrestricted**|**Total**<br>**£**<br>120,475<br>272,894<br>393,369<br>**Total**<br>**£**<br>119,028<br>246,066<br>365,094|
|---|---|---|---|



18 



**FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LIMITED** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

## **YEAR ENDED 30 JUNE 2025** 

## **16 Related party transactions** 

## **Transactions with related parties** 

During the year the Charity entered into the following transactions with related parties: 

Employees of the Charity provided services to the Museum of Communist Terror (a company which shares a Director/Trustee with the Charity). An invoice has been raised to the Museum of Communist Terror for services rendered for £1,700 (2024: £3,250). The amount outstanding from Museum of Communist Terror at the year end was £1,700 (2024: £Nil.) 

There are no transactions with trustees or other related parties other than those disclosed as required by the SORP elsewhere in the financial statements. 

19 



Audit Trail 


|**Document Details**||
|---|---|
|**Title**<br>Foundation accounts 2025.pdf||
|**File Name**<br>Foundation accounts 2025.pdf||
|**Document ID**<br>491497f7a1924128a95c18dc443b3707||
|**Fingerprint**<br>c50b44ca2de64bde08527720965b2289||
|**Status**<br>Completed||
|**Document History**||
|**Document Created**<br>Document Created by Joshua Kingston (josh.kingston@burton-sweet.co.uk)<br>Fingerprint: f6197ac3cbef1f571866f8a1d244fb0|Mar 19 2026<br>09:01AM UTC|
|**Document Sent**<br>Document Sent to James Bartholomew (jgb@historyoftotalitarianism.com)|Mar 19 2026<br>09:01AM UTC|
|**Document Viewed**<br>Document Viewed by James Bartholomew<br>(jgb@historyoftotalitarianism.com)<br>IP: 2.96.170.1|Mar 19 2026<br>06:06PM UTC|
|Document Signed by James Bartholomew||
|(jgb@historyoftotalitarianism.com)||
|**Document Signed**<br>IP: 2.96.170.1|Mar 19 2026<br>06:07PM UTC|
|**Document Sent**<br>Document Sent to Joshua Kingston (josh.kingston@burton-sweet.co.uk)|Mar 19 2026<br>06:07PM UTC|
|**Document Viewed**<br>Document Viewed by Joshua Kingston (josh.kingston@burton-sweet.co.uk)<br>IP: 185.249.213.98|Mar 20 2026<br>10:08AM UTC|
|**Document Viewed**<br>Document Viewed by Joshua Kingston (josh.kingston@burton-sweet.co.uk)<br>IP: 85.210.241.2|Mar 20 2026<br>10:08AM UTC|
|Document Signed by Joshua Kingston (josh.kingston@burton-sweet.co.uk)||
|IP: 185.249.213.98||
|**Document Signed**|Mar 20 2026<br>10:09AM UTC|





**Document** This document has been completed. **Completed** Fingerprint: c50b44ca2de64bde08527720965b2289 

Mar 20 2026 10:09AM UTC 

