Charity registration number 1195875 (England and Wal> Company regostratlon numb•r 12192946 PROGHIST LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
PROGHIST LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Trustoès Professor James Baker DrAdam Crymble Riva Quiroga DrAnna-Maria Sichani Dr Jessica Pa DrA Faiquhai Dr J Isasi (Appointed 1 J8nu8ry 20251 (Appointed 1 January 20251 Chorlty numb¥r IEngland ond Wal) 1195875 Company numb•r 12192946 Reglstered offlce Nile House Nile Slreet 8righlon BN1 IHW Ind•p•ndènt •xamln•r Wèst & Bèrry Limlt8d Nile Hous& Nile Street Brighton BN1 1HW
PROGHIST LIMITED CONTENTS Page Tnjstees. feport Statement of trustees, responsibilities Independent examiners report Statement ol financjal activitie Slalemenl ol finanual position Notes lo the fin¥n¢ial stslem¥nl$ 8-15
PROGHIST LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2024 The trustees present their annual report and finanaal statements for the year ended 30 September 2024. The financial statements have been prepared in accordanc£ with the accounting poliaes set out in note 1 to the financial statements and compty wrth the charity's governing document. the Cornpanie5 Act 2006 and 'A¢counting and Reporting by Ch8rities'. Statement of Recommended Pracboe applicable to ChareS preparing their aocounls in accordance with the Finan81 Reporting Standard appltsble in the UK and Republic of Iieland IFRS 1021" leffective 1 January 20191. Oblectlves and actlvltles The charty's object5 are to 8dv8nts the edutAtion ftsr thè publi¢ in thtr humaniti'gs by $u¢h mean$ a$ the Iruslees deem appropriate, including but ntst limitèd to educational lutorials, artèS and research in all aspects of that subject and lo publish the useful results into the public domain. The core airn of the charty is in publishing open4ccess. peer reviewed, mullilingual ar1e4ength tutorials. Public benefjt The Iruslees have paid due regard to guidance issued by Ihe Charity Commission in deciding what activities the charity should undertake. Achlevements and rformanC* Significant activities and achievements ag8insl objectiws This year has been year of n80lidaiion for ProgHi$l. In 2023-24, we continued our core work of publishing diamond open-access, peer reviewed, multilingual, and artic16-length tutorials (often referred to as 'lessons'l. We also undertook a number of noteworthy tasks." - We began publishing a quarterty PH Bulletin l Bolelin l Bulletin l Boletim to members and the wder community,. - We expanded the discoverabilty of our publications by listing them on EBSCO. - We celebrated the publication of our 2501h ariide.. and - We seCud funding from Ji6c and Ihe corporal for Digilal Scholarship for a refresh ol technical infrastructure in 2024125. We opened the year wrth 29 instrtutional partn&rs, 3 of whom w&re 'gold bef partners, and clos&d the year with 34 partners, 4 of whom were 'gold tier partners. Our strategy is to gr over 40 inslrtutional partners by year end 2024-25. Web anatytics showed our page views fell slighity to 650.OCK) (hair of whKh are classified as 'engaged sessions'l from 370.000 active user5. 14.7rn impressions were regislered via Google Search during the period. leading to roughly half of our page traffic. Bolh sets of d8ts suggests thal Ihe project (x)nlinue5 to consolidate ils mulb'_lin9U81 fotstpiint, wrth 8 predominanty ntsn-Anglophone ctsunthes I Spain, Mexico, France, Colombia, Brazil, Chile, Argentina and Perul among the top 10 locab.ons in our search impression data, and 8 predominantly non- Anglophone countries Ispain, Fran, Mexico, Colombia, Brazil, Chile and Argentinal among the top 10 locations in our page view data. Flnanclal revlew The Charity's finances have improved steadity as rt has conb.nued to grow in its fifth year Sin incorporab.ng as a company limited by guarantee. There was a surplus for the year of £1.351 12023.. £2.8431 and unrestricted fvnds at 30th September 2024 stood at £31,55712023.' £30.1401. During the year total Incor was £52.525 {2023.' £38.0841, wilh expenditure of £51,174 12023. £35.2411.
PROGHIST LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 Reseftves poliey Reserves policy It is the policy of the chanty that unrestrided lunds whith have not been designated for a speufic use should be maintained at a level equivalent to belween three and six month's expenditure. The trustees consider that reserves al this level will ensure that, in the event of a signrficant drop in funding. they will be able to continue the charity's current activities while considerabon is given lo ways in which addrtional funds may be raised. This level of reserves has been maintained and surpassed in Ihe year with unrestricled reserves at the year end at £31,557. structure. gov?rnan¢¥ and mana9gment The charity is a company limiled by guarantee wth company registration number 12192946 and is governed by its Mernorandum and Articles ol Association. as updated by Ihe members. specAal resolution on 31 st August 2021. ProgHist 15 also a registered tharity. with charity registration number 1195875. The trustee$, who are 81$0 the diredors lor the purpose of ¢omp8ny law, and who serytrd during thtr y&ar 8ntJ up tts the date ol signature of the financial statemenls were". Professor James Baker DrAdarn Crymble Dr Sofia Papastamkou Riva Quiroga Dr Anna-maria Sichani Dr Zoe Lebl3n¢ Dr Jessica Parr Dr A Farquhar Dr J Isasi (Resigned 2 January 20251 (Resigned 6 M8r¢h 20251 (Appointed 1 January 20251 (Appointed 1 January 20251 Re¢ruilmenl 8nd appoinlment ollru$iees M8thod of r•erultm•nt and appolntmfrnt ol tru8to•8 Our Trustees a all members ol the Programming Historian Editorial Board. induding but not lirnited (o Managing Editors of our four language publicalions. each on 3-year appoinlments. If we need to reuuit in the fvrture we would seek to balance retaining a strong presence from the Programming Historian Editori81 Board with new Trustees thal have knowledge and experience in publishing. library and colledion services, financial planning, and educAtion. Th¥ Trustees meet on 8 quartety basis, wth addrtional meeting$ ¢811ed rf n¢edgd. None of the trustees have any benefiual interest in the charitable company. All of the trustees are members ol the company and guarantee to conlribute a sum not exceeding £10 in the event of a wnding up. Organisalioft)al slruclure Organisational struetur• and dècision making The Chair and Treasurer of ProgHist is Professor James Baker. The secretary al Trustees Meetings is Anisa Hawes. We have one dass of member, Member (Editorial Board). vthich is reslricted to Members of the Programming Historian Editorial Board. There is no cost of membership. it is non-transferable. and grants an invrtation to our Annual General Meeting. Also invited to our Annual General Meeting las an Advisory Memberl are represenlalives from each rnember of our Institutional Pather Programme, the mechanism Ihrough which institutions (typically higher education institutions) finan31 5UPPOrt our work. The day-to4ay running of the charity is overseen by the trustees wtth the support of the secretary.
PROGHIST LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 The tru$te8s' report was approved by the Board of Trustees. ]Ahor 6aAer Professor James Baker Tru8tt• Date.. 1110412025
PROGHIST LIMITED STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 30 SEPTEMBER 2024 The trustees, who are also Ihe directors of ProgHist Limrted for Ihe purpose of company law. are responsible for preparing the Trustees, Report and the finanaal statements in accordance wrth applicable law and United Kingdom Accounting Standards Iunited Kingdom Generalty Accepted Accounbng Practice). Company law require5 the truslee$ lo prepare finanryal $taternents for eath finanryal ye8r which give 8 true 8nd fair view of the state ol aYfair5 of the chanty and of the incoming resources and applicAtion of resouices, induding th8 income and expendrture, ol the charrtable company that yeaf. In preparing these financial statements, the truslees are reqUId lo.. select suitable accounting policies and Ihen appty Ihem consislentty., observe the methods and principles in the Charrlies SORP.. Make judgernenls and esb'm8tes that are reasonable and pwdenl.. state whether applicable UK Accounting Standards have bèen followed, $ubje¢t to any material departures disclosed and explained in the financial statements", and prepare the financial stalemenls on the going concem basis unless it is inappropriate to presume that the charfty 11 continue in operatson. The Iruslees are responsible for keeping adequate accounting COldS Ihat disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that Ihe financial s¢aiements comply wrth the Companies Act 2006. They are 81s0 responsible for safeguar(Jing the assets of ¢h& charty and hence lor taking r¥8$on¥bl¥ st¥ps for Ihtr prevtnlion and del¢¢lth ol fraud and other irreguL4nti¢s.
PROGHIST LIMITED INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PROGHIST LIMITED I report to the trustees on my examinab.on of Ihe finanoal statements of ProgHist Limrted (the charity) for the year ended 30 September 2024. Responsibilities and basis of report As the trustees of the charity land also rts directofs for the purposes of company lawl, you are responsible for the preparation of the financial statements in accordan with the requ1ments ol the COmpanS Act 2006. Having satisfied myself that the financial statements of Ihe charity are not required to be audrted under Part 16 of the Cornp8nie5 Act 2006 and are eligible lor independent examination. I report in respect of my examination of the harity's financial stslemenls carried out under section 145 of the Charibes Act 2011. In carrying out my examination I h8ve followed the Directions givèn by thè Charity CommissK>n undèr section 14515llbl of the Charities Act 2011. Independent •xamln•Vs statement I h8ve completed my examination. I confirm that no matters have rnts io my atteniion in rtneCtion with th xamination giving me ¢ause lo believe thal in any material Sp&'. accounting records were not kept in respect of the charity as required by section 388 01 the Companie5 Act 2006. the financial statements do not accord with Ihose records., or the finan¢i81 slalernenls do noi ¢ornpty with Ihe a¢counling requirements of section 396 01 the Companie$ Act 2006 other than any requirement that the financial $tslem¢nl$ give a Iwe and fair vi¢w, which is not a matter considered as part ol an indepen¢Jent examination.. or the financial staternents have not been prepared in accordance with ihe methods and prinriples of the Slalernenl of Recommended Pr8di¢tr for a¢¢ounling and reporting by ¢h8rrtie$ applicable lo charities pparing their financial statements in 8¢cordan¢& wth the Finan¢ial R¥portin9 Slan¢Jard opplicgbl? in th¥ VK and Republic ol Ireland IFRS 1021. 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 lo enable a proper understanding of the financial statements to be reached. ickelle Wert6¥ry FCCA D Wè8tbury FCCA W•st & B8rry Llmlt•d Nile House Nile stet 8iighton BN1 1HW Date.. 1210412025
PROGHIST LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2024 Unrestrlcted Restrlcted lunds funds 2024 2024 Total Unrestrlcted Restrlcted fund8 funds 2023 2023 Total 2024 2023 Notès Income from: Donations and legacies 45,525 52.525 3B,084 38,084 Totsl Ineom• 45,525 52.525 38.084 38,084 Expendlture on.. Charitable activitiès 48,965 2.209 51.174 30.909 4,332 35,241 Totsl •xp•ndltuM 48,985 2,209 51.174 30.909 4,332 35,241 N•t Ineom•ll•xp8ndltur•l 13,440) 4,791 1.351 7.175 14,3321 2,843 Transfers beeeTr funds 4.857 {4.857} N?1 movement In fund$ 1,417 166} 1.351 7,175 14,3321 2,843 R•conclllatlon ol funds: Fund balances al 1 October 2023 30,140 4,857 34.997 22.965 9,189 32,154 Fund balane¢$ at 30 S•pt•mb•r 2024 31,557 4,791 36,348 30.140 4,857 34,997 The $tal8ment of finan¢i81 ath'viti'&$ indudes all gains and h)$8es regnISed in the year. All in¢ome and expenditu derive from continuing activities.
PROGHIST LIMITED STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2024 2024 2023 Notes Flxed assets Tangible assets 10 811 Current assèts Cash 81 bank 8nd in hand 38.516 36.887 Cr•dltors'. amounts falllng du• vAthln onè y•ar 11 {2.5741 12.7011 Net current assets 35,942 34,186 Totsl a88et8 le88 current Ilabllbtles 36.348 34,997 Th• fund8 of tho charlty Restricted in¢orne ftjnds Unrestricted funds 13 14 4.791 31.557 4,857 30,140 36.348 34.997 The company is entitled to the exemption Irom the audit requ1Ment CAJntained in section 477 of the Companies Act 2006. lor the year ended 30 September 2024. The directors acknowledge their responsi'1rtles for r•)mptying wilh the requirements of the Companies Act 2006 %4nth respect lo 8¢counling records and Ihe pparatIon ol finanual statem&nl$. The mèmbers have not rgqulrèil th¥ company to obtain an audit of its finanaal statements for the yèar In qu8stlon in accordance with section 476. These financial statements have been prepared in arLordance with the provisions applicable to companies subject to the small companies regime. 1110412025 The fin8n¢i81 stslemenls were 8pproved by the Iruslees ......................... ]Ahter 6Aker Professor James Baker Tru8tee Company règistration numbèr 12192946 IEngland and Wales)
PROGHIST LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 Aecountlng pollel•s Charfty Inforniatlon ProgHist Limrted Is a chantable company limrted by guarantee incorporated in England and Wales. The registered office is Nile House, Nile Street, Bngmon. BN1 1 HW. 1.1 Accounting convention The financial statements have been prepared in accordancè vAth thè charity's goveming document, the Companies Act 2006, FRS 102 "The Finanaal Reporting Standard applicable in the UK and Republic of Ireland I"FRS 102.1 and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charitS preparing Iheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021. leffeclive 1 January 20191. The charity is 8 Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows. The financial statements are prepared in steding. which is the funcb'onal ojrrenry of the charity. Monetary arnounts in these financial statements are rounded lo the nearest £. The fin8nci81518lements he been prepared under Ihe historical cosl convention. The principal accounting poli¢i¢s adopied ar¢ s&1 out below. 1.2 Golng conc•m At the time of approving the financial Stalemenls. Ihe trustees h8ve 8 re•sonable expectabon that the charity has adequatè rÈ$our¢e$ io continue in operaiional exi$ten¢e fof the foreseèablè future. Thus the Iwstees ¢onlinu¥ lo adopt th$ 90ing ¢on¢sm basb$ of a¢Unn9 in prgparing tho finanual $tat&m$nls. 1.3 Charltable funds Unrestricted funds are available for use at the discretion of the irustees in furtherance of their charitable objectives. Restricted funds are subject to specffic condil•)ns by donors or grantors as to how Ihey may be used. The purposes and uses of the restricied lunds are set out in the notes to the finanaal statements. Endowment lunds are subject to specthc conditions by donors that the capital must be maintained by the chanty. 1.4 Incom• Income is recognised when the charity is legalty enlilled to it after any perfomiance conditions have been rnet. the arnount5 can be rneasured reliabty. and rt 15 probable thal income will be received. Cash donations are recognised on receipt. Other donalions a recognised once the charty has been nots'fied of the donation. unless perforniance conditions require deferral of the amount. Income tax recoverable in relation to donations receNed under GfftAKI or deeds of covenant is regnised 8t Ihe time of the don8tion. Legacies are recognised on receipt or olhewse il the charity has been nolified of an irnpending distribution. the amount is known. and receipt is expected. If the amount is not known. the legacy is treated as a ontingent asset.
PROGHIST LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 Accounting policies (Continuedl 1.5 Exp•ndltur• Eypenditure is recognised once Ihere is a legal or constructive obligation to Iransfer economic benefit to a third paty. r( is probable that a transfer of enOMiC benefits will be iequired in settlement, and the amount of the obligation can be rneasured reli8bty. Expenditure is dassified by athvty. The costs of each adivrty are made up of the total of direct costs and shared costs. including support costs involved in undertaking each acbvity. Direcl costs attributable to a single activity are allocated direclty to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned befvleen those activitie5 on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent. and depreciation charges are alk)raleiJ on the portion of the assel's us&. 1.6 Tanglble Ilxed asJet• Tangible fixed assets are inrtialty measured at cost and subsequenty measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to vnile off th& ¢ost or valuation of assets less thelr re$ldual valu8$ over thelr useful lives on the following bases.. Computers 3 Yea slraighl lin¥ The gain or loss arising on the dispos81 of an asset is determined as the difference befvrfeen Ihtt Sale proc#ed8 and the carrying value ol the asset. and is rewnised in the Slement Of fin8rtCl818ctivrties. 1.7 Impalmient of Ilxed assets At each reporting end dale, the chanty reviews the carrying amunts ol its tangible assets to detemilne whether there is any indication that those assets have suffered an Impaimient loss. If any such Indication exists, the recoverable amount of the assel is esbmated in order to detemine the extent ol the impaimient loss lif any). 1.8 Cash and Cash oqulvalents C8sh and cash equivalents include Cash in hand. depgsils held al call with b8nk$. olher short-leim liquid investments wrth original maturtties of threè monlhs or less, and bank overdrafts. Bank ovèrdrafts are shown wrthin borro¥wngs In current liabilrties. Baslc flnanclal assets Basic financial assets, which indude debtors and cash and bank balances, are initially measured at transaction price Induding transaction costs and a subsequentty Gamed at amorts.sed cost using the effective interest method unless the arrangemenl constilules a finanung transaction. where the transaction is measured at the Psen¢ value of (he Ivlure receipls discounled at a market rate of interest. FinancAal assets classified as receivable wrthin one year are not amort15ed. Basic financffal liabilitie5 Basic finanaal liabilities. induding creditors and bank loans are initially recognised at transaction price unless the arrangement cons¢ilules a financing transaction. where the debt inslwment is measured at the present value of the future payment$ discounted at a market rate of inlerest. Financial liabilities olassified as payable within one y881 ale not amortised. Trade creditors are obligations to pay for goods or services that have been acquire¢J in the ordinary course of operations from suppliers. Amounts payable are dassified as current liabilrties if payment is due wthin one year or less. If not. they are presented as non-current liabilities. Trade credrtors are recognised inrtially at tranSaCtn price and subsequentty measured at arNJrtised $t using the effective interes¢ method.
PROGHIST LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 Accounting policies (Continuedl Dèr•eognltlon of finanelal liabiliti•s Financial liabilities are derecognised vthen the charty's contractual obligations expire or are discharged or cancelled. 1.9 Employ0• bènèfits The cost of any unused holiday entNlement is TeLwnised in the period in vthich the employee's SeeS are received. T6rmination benefits are recognised immediatety as an expense vthèn the charity Is dèmonstrably commKted to temiinate th• employmènt of an èmployee or to proVe temiinats.on benefrts. 1.10 Retlrement benefits Payments to defined ¢ontribution rollment benefil s¢hemes are chargea as on expense as they fall du¥. Crltleal accounn9 •8tlmat•• and ludg•mènts In the application of the charity's accounbng policies. the trustees are required to make judgements, estimates and assumptions about the carying arnount of assets 8nd liabilrties that are not readily apparent from other source5. The estlrn8tes and associated assumptions are based on historical experience and other factors that are considered lo be relevant. A¢lu81 osums may drfer from Ihtrse eslimale8. The estimates and undertying assumptions afe reviewed on an ongoing basis. Revisions to accounting estimates are recognise¢J in the period in which the estimate is revised where the revision affects On that period, or in the period of the revision and future periods where the revision affects both current and future periods. Income from don¥llonJ ¥nd legocl Unr•8trlet•d R••trfet•d funds lunds 2024 2024 Total Unr•8trlet•d Ré•trlct•d funds funds 2023 2023 Total 2024 2023 Donations and grtt$ Grants Membarship fees 1,6C 8.962 34,957 4,130 4,130 15.962 34.957 33.954 33,954 45,525 52.525 38.084 38,084 10-
PROGHIST LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 Exp•ndltur• on charltsbl• aetlvltl•s Charltable activities 2024 Charftable activities 2023 DSrect Costs Stsff costs Depreciation and irnpaiment Copy edrting costs Consuhancy costs Subscripts'ons Insurance Computer expenses Other costs Donations for prizes Other dlrect expense$ 42,423 405 752 1.918 29,009 405 1,826 246 219 502 495 500 245 490 136 1,287 47,6S6 33,202 Share of 8UPPOrt and gov•rnan¢e co•ls noto S) Support Governance 1,525 1,993 72 1.967 51,174 35,241 Anoly$l$ by fund Unrestricted funds R8strlctèd funds 48,965 2,209 30,909 4,332 51,174 35,241 Support eo8t8 alloeat•d to aetivitl•s 2024 2023 Bank fees Payroll fees Travel expenses Governan costs 42 373 1.483 1,620 72 347 1,620 3,518 2,039 Analysed between.. Chantable actNth"es 3,518 2,039 Governan costs includes p8yfflenls to the a¢untsnts of £1.350 + v*12023.' £1.350 + v811.
PROGHIST LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 N•t mov•m•nt In funds 2024 2023 The net movement in fijnds is stated after chargingllcredrtingl. Fees payable for the independenl examination of the charlS financial slalernenls DeprecAabon of owned tangible fixed assets 540 405 540 405 Truste68 None of the trustees lor any persons connected with them) reNed any remuneration or benefits from the charity during the year. Employee Thg ¥v&ra9& monthty numb¢r of &mploye¢$ during the y¢arwas'. 2024 Numbèr 2023 Number Employment co•t8 2024 2023 Wages and salarl&s Other pension costs 40,769 1,030 26,999 557 42.423 27,998 There were no employees whose annual remuneraiion was more than £80.IXIO. Rernuneratlon of key management pew¥onnel The remunerats'on ol key management personnel was as follows-. 2024 2023 Aggregate compensation 24.742 20.551 Taxatlon The chanty is exempt from tsxation on its activities because all rt5 income 15 applied for charitable purposes. 12_
PROGHIST LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 10 Tanglblè fix ass•ts Computors Cost Addil'ons 1.216 At 30 September 2024 1.216 Deprgclotlon and Impolnnont At 1 October 2023 Depreciation ¢hargèd in th$ yèar 405 405 At 30 September 2024 810 Carrylng amount AI 30 September 2024 406 AI 30 S&plember 2023 11 Credltor8'. #mounts f•lllng due wbthln one ytr•r 2024 2023 Other taxation and sodal s8CUrtty other credrtors Accruals and deferred income 848 208 1,647 143 1,647 2.574 2,701 12 R•tlr•m•nt bon•llt 8eh•m•8 2024 2023 Defined contrlbutlon schemes Charge to profit or1038 in re3pect of define(I contribvlion schemes 1.030 557 The charity operates a defined contribuiion pension scheme for all qvalfying employees. The assets of the scheme are held separatety from those ofthe charity in an independenty administered fund. 13-
PROGHIST LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 13 Rastrfet•d funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust Subject to specjfic conditions by donors as to how they may be used. At 1 October 2023 Incomlng r•8ourt•# Resource$ èxpèndèd Transfers At30 Sèptèmb8r 2024 Jlsc l The National Ar¢hN$s 4,857 {2.209) 14.8571 4,791 Pr¢vlou¥ yg¥r= At 1 October 2022 Incomlng sour¢gs Resou¢ xpgndgd Trnn8fer¥ A130 Soptombtr 2023 J1 l The N8lion81 ArchNeS 9,189 {4.3321 4,857 The balance of Jis¢ l TNA funds trom the first project have been transferred to unrestricted funds at the year end. This has been done wrth the lunderfs permission fot the Charrty to recogrtise the commitment by re $laff lo th& project OutMe$ since Juty 2022. 14 Unr•8trlct•d funds The unrestricted fijnds ol the charity comprise the unexpended balances of donations and grants which are not subject lo specific conditions by donors and grantors as to how they may be used. These include designated funds whith have been sel aSe out of unrestricted tunds by Ihe trustees for specific purposes. At 1 Ottobèr 2023 Ineomlng oure•8 R•8ourc•i *Xnd+d Tr&n•f•rn At30 Séptèmbèr 2024 Ganeral funds 30,140 45.525 148,965} 4,857 31,557 Previou¥ Yr= At 1 October 2022 Incoming rèsourtès Re¥our¢e¥ &xrtded Trnn¥fer¥ At30 Sèptèmbtr 2023 General funds 22,965 38.084 130.909} 30,140 14_
PROGHIST LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 15 Analysls of nèt assèts b•tw••n funds Unr•strlet•d fund8 2024 Rèstrfctèd funds 2024 Total 2024 At 30 September 2024: Tangible assets Current assetsllliabilities 406 35,942 31.151 4.791 31.557 4.791 38.348 Unmtri¢ted funds 2023 Ro•trl¢tsd funds 2023 Total 2023 At 30 S•pt•mb•r 2023.. Tangible assets Current assetsllliabilitiesl 488 29.652 323 4,534 811 34,186 30.140 4.857 34,997 16 R•lo1od porty tron$•¢iion• Th¥r& w¥re no 4i$¢lo$abl8 rolate¢J party Iransadion$ during the year12023- nong). 15-