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2024-12-31-accounts

BRITISH ASSOCIATION FOR LOCAL HISTORY

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Charity Number 285467

BRITISH ASSOCIATION FOR LOCAL HISTORY FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024

LEGAL AND ADMINISTRATIVE DETAILS

REGISTERED CHARITY NO: 285467 CHARITY ADDRESS: St James House Vicar Lane Sheffield S1 2EX BANKERS: CafCash Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ INDEPENDENT EXAMINER: K R Cooper BA FCA DChA Moore (South) LLP The Quay 30 Channel Way Ocean Village Southampton SO14 3TG TRUSTEES: Dr PR Dryburgh ( Chair) Dr I Taylor SG Anstee de Mas ( Treasurer) Dr John Chandler Dr JE Golding Dr DM Gonzalez T Hamilton Dr T Lomas Dr J Mackman J Saunders Dr J Southern Dr A Webb LA Yeoman S Moore L Sherlock J Tubman

BRITISH ASSOCIATION FOR LOCAL HISTORY FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024

CONTENTS PAGE
Trustees' annual report 1 to 5
Independent examiner's report to the trustees 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 to 13

BRITISH ASSOCIATION FOR LOCAL HISTORY TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024

The Trustees present their report and the unaudited financial statements of the Association for the year ended 31 December 2024.

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS

The Charity is known as British Association for Local History (BALH). The Association is registered with the Charity Commission, registered number 285467. The principal address is BALH Head Office, St James House, Vicar Lane, Sheffield, S1 2EX.

Trustees Recruitment and Appointments

New trustees are elected by due election process.

The trustees who served the Association during the year were as follows:

Dr Paul Dryburgh (Chair), SG Anstee de Mas (Treasurer), Dr John Chandler, Dr Jane Golding, Dr Daniella Gonzalez, Tim Hamilton, Professor David Killingray (to May 2024), Dr Tim Lomas, Dr Jonathan Mackman (from May 2024), Susan Moore (from May 2024), Joseph Saunders, Lisbet Sherlock (from May 2024), Dr Jack Southern, Dr Iain Taylor, Julia Tubman (from May 2024), Dr Adrian Webb, Laura Yeoman.

The Association’s bankers during the year were CafCash Limited, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ.

The Independent Examiner is Mr K R Cooper of Moore (South) LLP, The Quay, 30 Channel Way, Ocean Village, Southampton, SO14 3TG.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Association is an unincorporated charity governed by an elected Body of Trustees, formerly known as the Council. The elected members of the Body of Trustees are the trustees of the Charity. Trustees are listed elsewhere in this report with Officers of the Association and members of the advisory committees. Trustees and advisory committees met four times during the year, online.

OBJECTIVES, ACTIVITIES AND PUBLIC BENEFIT

The Association’s purpose is to promote the advancement of public education through the study of local history. It aims to achieve this by encouraging and assisting the study of local history throughout Great Britain as an academic discipline and as a rewarding leisure pursuit for both individuals and groups.

In planning our activities for the year, we kept in mind the Charity Commission's guidance on public benefit at our trustee meetings. During the year under review, the project to generate a formal Vision and Mission statement for the Association has continnued. Led by Jane Golding (Vice Chair), this has involved further internal and external consultation on a draft statement, which has been approved by trustees. Consultation with members is being planned before tabling for ratification at the 2025 AGM. The Vision and Mission statement explores why we do what we do, for whom, and how we might work better with others and bring more diverse voices into our organisation and the local history world. The trustees continue to monitor ad refine, as necessary, the Risk Register first compiled in 2023. In all these endeavours the Trustees are grateful to all those who support BALH whether on paid contracts, on committees or as volunteers without whom the Association could not function.

The officers, trustee body, contracted staff and committee members demonstrate exceptional mutual support, ingenuity and sheer hard work which enables the Association to provide continued excellence in publications, develop new policies and regulations to comply with charity legislation and offer new benefits for members and, thereby, continuing to improve how the Association engages with members and non-members alike in the digital sphere.

BRITISH ASSOCIATION FOR LOCAL HISTORY TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024

We continue to offer insurance to our society members to cover their activities. Members can now also join the Association and pay their subscriptions by Direct Debit. A digital subscription has been made available to members from December 2023; digital subscribers will still receive access to our publications and events but no longer receive hard-copy journals. The rise in subscriptions approved in 2023 continues to offset rising inflation, management and printing costs, though our new arrangement with First Mailing has reduced distribution costs of print journals.

ACHIEVEMENTS

The year in review has again been active across a number of fronts. In terms of advocacy for local historians in general, the Association was invited to submit to the Ministry of Justice’s Consultation on the proposed destruction post-1858 original wills. A sub-committee of internal experts drafted the submission for trustees to review before submission to the Consultation and posting to the Association’s website. Our emphasis was on the importance of retaining original hard-copy records within the current legal and archival framework where digital technologies do not provide either the permanence or full accessibility of analogue records, but also on the value of testamentary records as a source for local historians. are now comfortable navigating archives remotely and in-person while digital technology increasingly facilitates research and dissemination. The Ministry has now withdrawn the proposal due to the weight of informed opposition. For our members, the Association’s officers negotiated a significant discount on subscriptions to the Bibliography of British and Irish History (BBIH), one of the most valuable online bibliographic resources which sits behind a proprietary paywall. Working with officers of the BBIH and their commercial partners at Brepols, which included an introductory webinar in October delivered by Professor Rosemary Sweet and Dr Jenny Lelkes, a fourteen-month subscription was offered to Association members at a significant discount. Trustees will continue to explore opportunities for similarly beneficial collaborations in the future, particularly as access to online resources continues to have a commercial imperative. This will be driven by our new Vision and Mission

In terms of publications, while the Association has not published further handbooks or other works in the year under review, the proposed multi-author volume on Using Archives is approaching completion with plans to publish during 2025. Other volumes on Interwar Local History and Starting Afresh: Migration in Britain are being reshaped but moving towards publication. A larger suite of other titles is now being considered and editors are being sought. Our website has developed into a forum for individuals and societies and is showcasing several new resources. The e-newsletter (published roughly bi-monthly) has grown exponentially to include a wide range of news and short research features for members.

Much of the Association’s regular engagement with local historians as a community remains digital. The Digital Team (Digital Manager, Paul Carter; Digital Content Strategy Coordinator, Dr Megan Kelleher; Digital Content Coordinator, Catherine Warr) produce and deliver local history content online, working with contributors to shape exciting new works. Our social media offering continues to grow across all of the main platforms, including in 2024, joining the new Bluesky platform; this allows us to share new online content and engage the Association in online discussion and growth of local history among new audiences and communities. Online content in the year under review was diverse and included a variety of webinars. It saw the third and fourth annual Winter Lectures, dedicated to the memory of the Association’s former Vice Chair and Vice President, Professor David Dymond: the first, in March, was the rescheduled Lecture from Professor Fiona Edmonds (Lancaster University) on ‘Northumbrian institutions reconsidered: three upland communities in medieval Britain’, exploring the cross-border and cross-channel local histories of settlements in the far north of England; the second, in December, was presented by Dr Craig Lambert and Dr John McAleer (University of Southampton) on ‘English merchant shipping and early modern maritime communities, c.1588–c.1765’, examining the vast merchant marine trade across England and highlighting the immensely and hitherto untapped sources for local historians of coastal communities. Our successful annual collaboration with the Historic Towns Trust entered its third year, collaborative lectures on the local history of the early modern Cambridge townscape (Tony Kirby), the development of Ipswich from medieval to modern (James Winterbotham and Keith Wade), the history of a lost medieval island in the Humber, Ravenser Odd (Dr Emily Robinson), and mapping murder perpetrated by women in medieval English towns (Dr Stephanie Brown). The collaboration will enter its fourth year in Spring 2025. During the autumn of this year, the Association was delighted to welcome Professor Corinne Fowler (University of Leicester) to present her research, and offer guidance, on researching local walks through Britain’s colonial history. This was a fascinating exploration of the long-neglected impact of Empire on Britain’s local history whether in designed landscapes of those profiting from colonial enterprise or from enclosure, landownership and dispossession. Our final webinar, presented by Dr Paul Carter (The National Archives) and Professor Steve King (Nottingham Trent University), ‘“Must we Starve?”: the written testimony of the English and Welsh Victorian Poor, 1834 to 1900’, introduced the archives of Poor Law Unions and the use made by poor across the country in asserting their rights before the law. Digital events are delivered at discounted rates for individual members (often at no charge) and members of member societies. As of this year, all webinars are recorded and, pending agreement with the speakers, recordings are made available to ticketholders for several days afterwards.

BRITISH ASSOCIATION FOR LOCAL HISTORY TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024

EDUCATION

The collaboration with Pharos Tutors to produce an online course in local history has been repeated with our Vice Chair Joe Saunders taking the lead. Our partnership with the Historical Association to devise, develop and deliver a Teacher Fellowship scheme has now come to fruition. New teaching resources have been created by the teacher fellows; these are accessible on the Association’s website and constitute around a dozen case studies for primary and secondary history teachers across England and Wales.

COMMITTEES

Much of the planning and organisation for activities and events was carried out by the advisory committees, Outreach (chaired by Joseph Saunders) and Publishing (chaired by Dr John Chandler), which met three times during the year in February, April/May and November.

PUBLICATIONS

Edited, respectively, by Dr Alan Crosby and Andrew Chapman, with Dr Heather Falvey acting as Reviews Editor, our two flagship quarterly publications, The Local Historian and Local History News, remain central to the work of BALH, providing articles and information on local history across Britain, and offering a source of inspiration and guidance for best practice in local history research, as well as a series of well-regarded awards. Our website has developed into a forum for individuals and societies and is showcasing several new resources.

The Directory of Local History Societies, compiled by Dr Jonathan Mackman, is almost complete, can now be regularly updated with input from members and non-members and allows societies across the country to contact each other and attract new members. On the website the blog and suite of Ten-Minute Talks, short videos giving bitesize introductions to extremely wide-ranging topics such as. The e-newsletter (published bi-monthly) continues to include a range of news and short research features for members.

EVENTS

Stephen Miller, our Outreach Coordinator, has been working to streamline the management of our diversifying offer across publications, in-person events and online programme. The Association returned to Taunton in Somerset in October for our second regional conference there. Organised by trustees Susan Moore and Dr Adrian Webb, the focus was on Maps and Buildings. This well-attended conference featured stimulating presentations on tithe barns (Dr Joseph Rogers), a seventeenth-century Devon village (Lucy Browne), understanding buildings in their local context using the historic environment record (Dr Jane Golding), maps as a key to unlocking local history (Dr John Chandler) and strange and unusual buildings in Somerset (Dr Julian Orbach). In September, in collaboration with the Society for Lincolnshire History and Archaeology and the Lincoln Record Society, the Association hosted a day conference in Lincoln which explored the untold stories of the vast city, county and diocese of Lincoln from medieval to modern. Topics included monastic cartularies, education of fenland children, early modern ecclesiastical attempts to regulate sexual behaviour, estate and parliamentary surveys, tiled Victorian and Edwardian house entrances, and the early history of Lincoln Diocesan Training College and its female graduates. Both conferences demonstrated the vibrancy of local history research at many levels. BALH members can access discounted tickets to all of our collaborative conferences. Plans for further collaborative conferences in Southampton and Hertfordshire in 2025 are well developed. Keep in touch with Local History News and the website for more details. The 2024 AGM was held on 16 May and featured a fascinating presentation from trustee Dr John Chandler on ‘Decoding Unfashionable Towns’.

The Trustees believe that the Association continues to run effectively and according to the constitution and rules of its charitable status. Constant attention is being given to find ways and methods for the Association to function more effectively in reaching a larger constituency of people interested in local history. This includes the ambition to transfer the Association’s status to that of a Charitable Incorporated Organisation during 2025, which will mean dissolving the charity as it is currently constituted.

BRITISH ASSOCIATION FOR LOCAL HISTORY TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024

FINANCIAL REVIEW

After a more difficult year in 2023, 2024 has proven to be a successful year, for both BALH and its members, with substantial progress and exciting investments into new areas of operation. Whilst some areas need to be considered as we move forward into the new year, such as boosting our membership levels, I feel confident with our financial position, and the growth we are demonstrating.

The income and expenditure account shows that total income increased from £132,171 in 2023 to £145,083 in 2024, whilst simultaneously our expenditure decreased by nearly £10,000. This can partially be attributed to increased membership costs resulting from our new digital offer, as well as the cutting of the Teacher Fellowship Scheme. This gave us a net surplus for the year of £4,314, which is a huge improvement from 2023 where we ended the year with a £18,310 deficit.

It is always important to bear in mind larger costs that are coming our way in the upcoming year, largely the remaining costs relating to the transferal of the CIO and the Small Grants Programme. However, the strengthening position we find ourselves in at the end of 2024 more than prepares us for these outgoings.

Overall, the Association’s balance sheet is strong, with net assets of £93,361, an increase of £4,314 from 2023. Its working cash position remains very satisfactory with £169,032 (2023: £176,379) held at bank and in hand. The balance sheet for 2024 may be seen on page 8.

The Trustees consider that, despite a difficult couple of years the Association has faced, the direction we are now heading is a positive one. However, no-one can be unaware of the state of the world economy right now, in particular the inflationary surge in general living costs which is bound to impact individual and society members to some degree. We are already starting to see this, with a drop in around 400 memberships from this time last year. Whilst at the time of this report, there is still a steady increase in renewal requests coming in, it is something the Trustees will keep a careful eye on this year.

As shown on page 8, the listed investment held by BALH is included in the balance sheet at its market valuation. During the year the market value of the investment rose by £294 (2023 - rise of £483). At 31 December 2024, the market value of this investment was below the original cost by £75.

RESERVES POLICY

The trustees have reviewed the Charity’s need for reserves in line with the guidance issued by the Charity Commission and are aware of the legal duty to apply charitable funds within a reasonable time of receiving them and not to keep funds in excess of requirements. At the same time, the trustees have a general policy to maintain reserves at a level which safeguards the organisation against the general difficulties of operating without sufficient funds. The current balance of the unrestricted free reserves is £91,370 (2023 - £87,056). The trustees have considered the cash flow implications of current plans for development and expect this balance to be reduced considerably over the next few years.

BRITISH ASSOCIATION FOR LOCAL HISTORY TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024

TRUSTEES' RESPONSIBILITIES

Law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the Charity’s financial activities during the year and of its financial position at the end of the financial year.

In preparing these financial statements, the Trustees should follow best practice and:

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 ascertain the financial position of the Charity and ensure that the financial statements comply with the Charities Act 2011. 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.

This report and the financial statements have been prepared in accordance with the Statement of Recommended Practice – Financial Reporting Standards applicable in the UK and Republic of Ireland ( FRS 102).

Approved by the Trustees and signed on their behalf by

Dr Paul Dryburgh Chair

St James House Vicar Lane Sheffield

S1 2EX

Date:

BRITISH ASSOCIATION FOR LOCAL HISTORY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES YEAR ENDED 31 DECEMBER 2024

I report to the Trustees on my examination of the accounts of the above Charity ("the Trust") for the year ended 31 December 2024 set out on pages 7 to 13.

RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND THE INDEPENDENT EXAMINER

As the Charity's Trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act").

I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145 (5)(b) of the Act.

INDEPENDENT EXAMINER'S STATEMENT

I have completed by examination. I confirm that no material matters have come to my attention in connection with the examination which gives 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 ebale a proper understanding of the accounts to be reached.

K R Cooper BA FCA DChA Moore (South) LLP The Quay 30 Channel Way Ocean Village Southampton SO14 3TG

Date:

BRITISH ASSOCIATION FOR LOCAL HISTORY STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2024

Note
INCOME FROM:
Charitable activities:
Subscriptions
Parish Chest income
Gift Aid
Local History Day
Maps and Buildings Event
Digital Events
Investments:
Interest and dividends receivable
Other:
Book and binder sales
Paupers Palaces
BBIH Book
Miscellaneous Income
Directory sales
Postage on Publications
Donations
Publishers' Compensation
Publishers' Licence
TOTAL INCOME
EXPENDITURE ON:
Charitable activities
4
Support and Governance costs
5
TOTAL EXPENDITURE
NET INCOME/(EXPENDITURE) BEFORE
GAINS/(LOSSES) ON INVESTMENTS
Net gains/(losses) on investments
NET INCOME/(EXPENDITURE)
2
Transfers between funds
OTHER RECOGNISED GAINS AND LOSSES
Unrealised gain/(loss)on revaluation of stock
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward – 1 January 2024
Total funds carried forward – 31 December 2024
Unrestricted – general purpose
Unrestricted – designated
Restricted		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,991
1,991
-
-
1,991
1,991		 Unrestricted
Funds
£
130,785
30
5,391
-
1,240
1,718
1,275
1,054
1,200
1,070
64
162
166
283
645
145,083
86,191
54,872
141,063
4,020
294
4,314
-
-
4,314
87,056
91,370
91,370
-
-
91,370
2024		 Total
Funds
£
130,785
30
5,391
-
1,240
1,718
1,275
1,054
-
1,200
1,070
64
162
166
283
645
145,083
86,191
54,872
141,063
4,020
294
4,314
-
-
4,314
89,047
93,361
91,370
-
1,991
93,361		 Restricted
Funds
£
-
-
-
-
-
-
-
10
-
-
-
-
-
-
-
10
-
-
-
10
-
10
-
-
10
1,981
1,991
-
-
1,991
1,991		 Unrestricted
Funds
£
120,076
-
5,236
1,485
-
1,667
1,001
841
-
-
166
116
224
-
1,124
226
132,161
99,309
51,509
150,818
(18,657)
483
(18,174)
-
(146)
(18,320)
105,376
87,056
87,056
-
-
87,056
2023		 Total
Funds
£
120,076
-
5,236
1,485
-
1,667
1,001
841
10
-
166
116
224
-
1,124
226
132,171
99,309
51,509
150,818
(18,647)
483
(18,164)
-
(146)
(18,310)
107,357
89,047
87,056
-
1,991
89,047

This statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 9 to 13 form part of these financial statements.

BRITISH ASSOCIATION FOR LOCAL HISTORY BALANCE SHEET YEAR ENDED 31 DECEMBER 2024

Note
CURRENT ASSETS
Trade debtors
Gift Aid
Prepayments
Bank Accounts
Stock
Investments
8
VAT debtor
Accrued income
CREDITORS: Amounts falling due within one year
Trade creditors
Accruals & other Creditors
Deferred income – subscriptions in advance
NET CURRENT ASSETS
NET ASSETS
REPRESENTED BY:
Unrestricted funds - general purpose
Opening balance
Surplus for the year to date
Closing balance
9
Unrestricted funds - designated
Opening balance
Deficit for the year to date
Closing balance
9
Restricted funds - Conferences
Opening balance
Closing balance
9
Restricted funds - Paupers project
Opening balance
(Deficit)/Surplus for the year to date
Closing balance
9		 £
£
-
5,391
8,123
169,032
741
9,925
9,069
44
202,325
161
10,045
98,758
108,964
93,361
93,361
87,056
4,314
91,370
-
-
-
1,192
1,192
799
-
799
93,361
2024		 £
£
166
5,236
4,355
176,379
741
9,631
5,057
-
201,565
14,952
5,906
91,660
112,518
89,047
89,047
98,451
(11,395)
87,056
6,925
(6,925)
-
1,192
1,192
789
10
799
89,047
2023

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

Dr Paul Dryburgh

The notes on pages 9 to 13 form part of these financial statements.

BRITISH ASSOCIATION FOR LOCAL HISTORY NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024

1 ACCOUNTING POLICIES

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are stated at market valuation, and in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Statement of Recommended Practice – Accounting and Reporting by Charities (SORP ussued in October 2019) and with the Charities A t 2011

The Trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the Charity to continue as a going concern. The Trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the Trustees have considered the Charity's forecasts and projections and have taken account of pressures on donation and investment income. After making enquiries the Trustees have concluded that there is a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. The Charity therefore continues to adopt the going concern basis in preparing its financial statements.

The financial statements are in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest pound.

Fund Accounting

Unrestricted funds are available for use at the discretion of the Trustees in the furtherance of the general objectives of the Charity.

All income and expenditure is shown in the Statement of Financial Activities.

Incoming Resources

All incoming resources (including legacies) are recognised once the Charity is entitled to the resources, it is certain that the resources will be received and the monetary value of income resources can be measured with sufficient reliability.

Resources Expended

Liabilities are recognised as resources are expended as soon as there is a legal or constructive obligation committing the Charity to the expenditure. All expenditure is accounted for on an accruals

Deferred Income

Subscription income received in advance is deferred and treated as income in the Statement of Financial activities in the year to which it relates.

Investments

All investments held are stated at their market valuation. The Statement of Financial Activities includes the net gains or losses arising on revaluation and disposals throughout the year.

Cash and cash equivalents

Cash and cash equivalents include cash at banks and in hand and short term deposits with a maturity date of three months or less.

Debtors and creditors

Debtors and creditors receivable or payable within one year of the reporting date are carried at their transaction price.

BRITISH ASSOCIATION FOR LOCAL HISTORY NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024

Note 1 Continued

Stock

Stock comprises books and publications for resale at the lower of cost or net realisable value.

Designated funds

Where part of unrestricted funds is earmarked by the Trustees for particular projects it is designated as a separate fund, although such designation does not legally restrict the Trustees’ discretion to apply those funds for other purposes.

Restricted funds

Restricted funds are those subject to specific conditions declared by the donor.

Critical accounting estimates and areas of judgement

In the view of the Trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.

2 MOVEMENT IN FUNDS

Net movement in funds for the year is stated after charging:

MOVEMENT IN FUNDS
Net movement in funds for the year is stated after		 charging:
2024 2023
£ £
Independent Examiner’s fee 2,950 2,525
Trustees’ expenses 41 -

There were Trustees expenses reimbursed in 2024 of £41 (2023: £0).

No other related party transactions and no key management personnel ( trustees) compensation has taken place in the year.

3 SUBSCRIPTIONS

Subscriptions received in the year
Deferred subscriptions income released from previous year
Subscriptions received in advance		 2024
£
137,883
91,660
229,543
(98,758)
130,785		 2023
£
152,088
59,648
211,736
(91,660)
120,076

Deferred subscriptions are membership fees received in previous year for current year.

BRITISH ASSOCIATION FOR LOCAL HISTORY NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024

4 RESOURCES EXPENDED ON CHARITABLE ACTIVITIES
The Local Historian – including editorial costs
Local History News – including editorial costs
Web site expenses
Editorial & Reviews
Events and development costs
History Fairs
Local History Day
Conferences/ Seminars
Grants paid
Insurance scheme
Teacher Fellowship grant
Designated
Quarterly mailing costs
Webinar lectures
Postage/ Digitisation- publications
Publications
There were no restricted funds expended in 2024, or 2023.
5 GOVERNANCE AND SUPPORT COSTS
Support
General expenses and subscriptions
Social media
Administration fees
Professional fees
Digital Engagement Fellowship
Social Media Fellow
Printing and stationery
Postage – general
Travel
Meeting costs
Telephone and internet
Bank charges
Parish Chest Commission
Zoom subscription
IT Support
Governance
Independent examiner’s fee
6 CONTRACTOR COSTS
Contractor costs during the year comprised of the following:
Charitable Activities
Support Activities		 Unrestricted
Funds 2024
£
23,663
13,591
11,955
1,268
8,268
-
-
1,859
450
15,594
-
7,182
600
1,361
400
86,191
2024
£
544
641
26,540
1,750
8,320
8,320
140
46
231
8
360
1,946
1
722
2,353
51,922
2,950
54,872
2024
£
37,526
16,640
54,166		 Unrestricted
Funds 2023
£
26,099
14,192
11,275
1,208
7,875
123
1,863
351
-
14,840
6,925
12,537
-
1,471
550
99,309
2023
£
175
554
26,625
-
8,006
8,006
207
-
-
-
310
1,933
1
650
2,517
48,984
2,525
51,509
2023
£
35,821
16,012
51,833

In the Statement of Financial Activities editorial and website costs are aggregated within the appropriate expenditure category.

BRITISH ASSOCIATION FOR LOCAL HISTORY NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024

7 STAFF AND RELATED PARTIES

No remuneration was paid to the Trustees.

There were no employees in the year and so no emoluments were paid in excess of £60,000 in the reporting period or in the prior period.

8 INVESTMENT – COIF Fixed Interest Fund – Income Units

Market value at 1 January 2024
Change in value during year of investments held at
the year end
Market value at 31 December 2024
Cost of investments at the year end was £10,000 (2023: £10,000)		 2024
£
9,631
294
9,925		 2023
£
9,148
483
9,631

9 MOVEMENTS ON CHARITABLE FUNDS

Unrestricted
Restricted (b)
(i) HLF
(ii) Anglo - American
(iii) Joint Conference
Total		 £
£
£
£
£
£
87,056
(141,063)
145,083
294
91,370
799
-
-
-
799
837
-
-
837
355
-
-
-
355
89,047
-
(141,063)
145,083
294
93,361
Transfer
between
Funds
Incoming
Resources
Brought
Forward
Resources
Expended
Gains/
(Losses)
Carried
Forward

NAME OF FUND, NATURE AND PURPOSE OF FUND

b) Restricted Funds

BRITISH ASSOCIATION FOR LOCAL HISTORY NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024

Note 9 Continued

Comparative figures
Unrestricted
Designated (a)
Restricted (b)
(i) HLF
(ii) Anglo - American
(iii) Joint Conference
Total		 £
£
£
£
£
£
98,451
(143,893)
132,161
337
87,056
6,925
(6,925)
-
-
-
789
-
10
-
799
837
-
-
-
837
355
-
-
-
355
107,357
-
(150,818)
132,171
337
89,047
Resources
Expended
Incoming
Resources
Gains/
(Losses)
Carried
Forward
Brought
Forward
Transfer
between
Funds
10 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Current year
Bank and cash
Other current assets
Current liabilities
Comparative figures
Bank and cash
Other current assets
Current liabilities		 Unrestricted DesignatedRestricted
Total
£
£
£
£
167,041
-
1,991
169,032
33,293
-
-
33,293
(108,964)
-
-
(108,964)
91,370
-
1,991
93,361
174,388
-
1,991
176,379
25,186
-
-
25,186
(112,518)
-
-
(112,518)
87,056
-
1,991
89,047