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← Digital Preservation Coalition

2025-07-31-accounts

Charity registration number SC051077 (Scotland)

Company registration number 04492292

DIGITAL PRESERVATION COALITION ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

_ TC Group Business Advisors & Accountants 180 St Vincent Street Glasgow G2 5SG

DIGITAL PRESERVATION COALITION

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Trustees DrW Kilbride DrW Kilbride DrW Kilbride DrW Kilbride DrW Kilbride DrW Kilbride DrW Kilbride DrW Kilbride
Mr PLS Stokes
Ms K Murray
Mr T Keefe
Ms E Halvarsson
Ms L Johnston
Dr AL Wise
Ms M Donoghue
Prof J Winters
MrT Gollins
Mr N Tallman (Appointed 17 September 2025)
Mr S Rippington (Appointed 20 May 2025)
Secretary and Executive Director
DrW Kilbride
Charity number (Scotland) $C051077
Company number 04492292
Registered office Triune Court
Monks Cross Drive
York
YO32 9GZ
Auditor TC Group
Business Advisors & Accountants
180 St Vincent Street
Glasgow
G25SG

DIGITAL PRESERVATION COALITION

TRUSTEES’ REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 JULY 2025

The Trustees present their annual report and financial statements for the year ended 31 July 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 Memorandum and Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), 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) ~~.~~

Objectives and activities

The objects of the Digital Preservation Coalition (DPC) as described in its Articles of Association are ‘the advancement of education, for the public benefit, concerning securing the preservation of, and access to, digital resources and an enduring global digital memory nationally and internationally; through research, strategic alliances and collaborative working.’ The DPC’s legal purpose is education ~~.~~

Aims

The DPC is building a welcoming and inclusive global community, working together to bring about a sustainable future for our digital assets.

Our focus is digital preservation which we define as the series of managed activities necessary to ensure continued access to digital materials for as long as necessary, including all the actions required to maintain access beyond the limits of media failure, technological obsolescence or community change ~~.~~ We engage in and with any and all of the people, tools, services, agencies and activities that aid this purpose ~~.~~

Digital preservation is an issue which all organizations must address, but from which everyone benefits through long term access to digital resources. In this context the DPC exists to provide a forum for shared knowledge, understanding, experience and standards to underpin good practice and protect valuable digital resources.

We enable our members to deliver resilient long ~~-~~ term access to digital content and services, helping them to derive enduring value from digital assets and raising awareness of the strategic, cultural and technological challenges they face ~~.~~

The DPC aims to:

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DIGITAL PRESERVATION COALITION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Activities

The DPC’s activities are further delineated in our Articles of Association as follows:

The implementation and arrangement of these activities are presented in a strategic plan which is renewed and agreed with members every 5 years ~~.~~ The current Strategic Plan was adopted in August 2022 and runs till July 2027.

Significant Activities

The scope of the DPC and its activities are defined in six ways:

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DIGITAL PRESERVATION COALITION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Strategy

The DPC operates under a Strategic Plan which is defined by our members and is renewed every five years ~~.~~ A new five year strategic was adopted from 1st August 2022, having been previously endorsed and developed in consultation with our members and stakeholders. This plan will define the DPC’s activities until July 2027 and it sets five objectives:

Success Criteria

Each of these five objectives, generates a broad workplan of activities, which in turn have a range of targets and criteria to measure success and impact ongoing.

The DPC uses a ‘Continuous Quality Improvement’ framework to measure success ~~.~~ Quality criteria are developed for each action in the DPC’s workplan and agreed with the Representative Council formed from our full members ~~.~~ The workplan is then monitored explicitly by a series of Sub ~~-~~ Committees of the Board which meet every three months, with quality monitored, extended or adapted to meet changing circumstances and performance. Significant risk and opportunities are escalated to the Executive Board ~~.~~

The DPC’s success is most easily benchmarked against the total number of members and supporters involved in our work. This is a proxy measure of the value and relevance of our program for the wider digital preservation community ~~.~~ This is described further below ~~.~~

The DPC’s overall impact is most easily understood through an annual ‘state of the art’ assessment exercise in which members report the maturity of their digital preservation capability, and the progress they have made since the last year. The results are then aggregated to give a proxy measure of the changing capability across the entire community ~~.~~ This is also described further below ~~.~~

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TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Objectives

The DPC operates with five strategic objectives in the period 2022 ~~-2~~ 7:

¢ Community

The DPC is first and foremost a community and occupies a distinctive role within a highly dynamic, widely distributed and increasingly diverse network of practitioners and experts ~~.~~ Our activities will sustain and enable this community to collaborate and grow, and we will maintain and refresh the social infrastructure which helps the community cohere as it expands. In doing so, we will foster openness and challenge structural inequalities that constrain participation.

On behalf of our members, we will offer a warm welcome to all agencies and individuals with an interest in digital preservation, and we will provide an efficient and effective platform for meaningful and sustained professional exchange. The DPC will become the trusted venue where the digital preservation community meets, and we will be its collective voice when needed ~~.~~ This objective, to sustain and build the digital preservation community, is arguably the most important of all our objectives and is the foundation of all our ambitions ~~.~~ ¢ Advocacy The DPC represents the international digital preservation community and in this position will work towards a climate of public and institutional policy which is better informed and better inclined towards digital preservation. We will confront the cultures of shor ~~t-~~ termism and under ~~-~~ investment which undermine the maintenance of core digital and data infrastructures globally. With an emphasis on real world impacts of data loss, we will underline digital preservation as a necessary condition for accountability, transparency, reproducibility, creativity, commerce and witness for individuals and organizations of all kinds in the digital age ~~.~~ We will document and assert the opportunities and capabilities derived from well-founded, and properly funded preservation infrastructures, including the permission to dispose which derive from them. In doing so we will empower our members and the digital preservation community globally, celebrating their achievements and building wider recognition for their work. ¢ Workforce Development Providing opportunities for our members to acquire, develop and retain competent and responsive workforces that are ready to address the challenges of digital preservation, we will provide tangible outcomes to our members through a broad range of outputs including resources to support professional development and recruitment, training content, grants to attend development opportunities, and frequent revision of the seminal resource The Digital Preservation Handbook ~~.~~ We will also encourage the development of high ~~-q~~ uality training by others and support training providers that seek to develop curricula in digital preservation ~~.~~ We will provide authoritative labor market intelligence for employers, students, and teachers alike, enhancing the relevance of training and extending the competence of staff. In this way, the DPC will become a global forum for detailed and timely knowledge exchange between members for the benefit of all. In line with our charitable objects these educational activities will support the wider digital preservation community both directly and indirectly ~~.~~

¢ Good Practice

We will support our members towards greater maturity in digital preservation by delivering knowledge exchange, continuous improvement, horizon scanning, advice on standards, authoritative publications, and engaging and informative events ~~.~~ Recognizing the emergent nature of digital preservation we will continue to monitor innovative technologies which challenge existing practice, and we will promote and amplify solutions which enable preservation. Recognizing the importance of maintenance we will promote good practices in upkeep as well as innovation. We will be a partner and ally to all parties seeking to address gaps in preservation capability through targeted research and development, especially where these efforts manifestly enhance our members’ own capacity. ¢« Accountable, Sustainable and Dynamic The DPC faces challenges of growth, ensuring we remain accountable to members and responsive to their needs, particularly as the scale of our activities expand. We cannot assume that structures which have served us well in the past remain fit for purpose in the future ~~.~~ Therefore, within a framework of continuous quality improvement, we will maintain and enhance our organizational functions and structures to ensure good governance. In doing so, we will demonstrate a commitment to members, to our values and to the greater good as laid down in the Articles of Association and our charitable objects. We will expand and diversify our revenue streams whilst reducing cost and optimizing impact, a task enabled by the charitable status which will be embedded in our ongoing operations ~~.~~ We will be accountable to members who will guide and review our actions ~~.~~ We will plan in detail and with sufficient staff and financial resources to deliver. We will maintain and expand the core competencies of our staff and will ensure legal and regulatory functions are properly discharged, conducting an annual external audit to verify conformance and improve performance.

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TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Values

The DPC’s vision correlates closely to the UN Sustainable Development Goals of ‘a better and more sustainable future for all people and the world by 2030’. We have explicitly mapped our values and objectives to these goals, both in what we do and the leadership we seek to provide. Members and colleagues who engage with the DPC should recognize our values in their experience of the DPC and may be asked to adopt them when working with us or interacting through us.

In all that it does, the DPC will:

The DPC will act on its values and be transparent with respect to how they have been implemented by building these into our work plans and reporting explicitly to members about them ~~.~~

Social Investments

The DPC has no social investment activities.

Grant Making policy

The DPC has a small grant making program called the Career Development Fund which supports training and professional development in digital preservation, especially for early career practitioners ~~.~~ This aligns with our charitable objects and our strategic objective on workforce development.

The program has two elements: Advertised Calls which provides access to training and development opportunities identified through the Workforce Development Sub ~~-C~~ ommittee; and Self-ldentified Opportunities where members can address specific training needs with targeted opportunities ~~.~~ An application form and guidance are provided and criteria are published. Applications are assessed by a Sub ~~-~~ Committee of the members.

In the 2024 ~~-~~ 25 year this program accounted for around £15,000 in expenditure ~~.~~

Volunteering

The work of the DPC is largely carried forward by paid staff. However, as a member-led charity we rely on member- ~~v~~ olunteers on a variety of Committees and Executive Board to ensure good governance and relevance ~~.~~

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DIGITAL PRESERVATION COALITION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Achievements and performance

Principle Achievements 2024 ~~-~~ 25

¢ Launch of DPC Americas In the previous financial year, the DPC worked towards the establishment of a presence in the Americas ~~.~~ The twelvemonths since then have seen the launch of DPC’s program in the Americas, with a series of major milestones and concomitant growth despite what became a challenging environment.

The DPC’s Strategic Plan commits the Coalition to ‘create, empower, structure and extend a global community, working together for a sustainable digital legacy’. It re ~~-~~ iterates our assertion that ‘digital preservation is a global challenge that is most effectively met by a community scaled to the challenge’, and it lays the foundations for developing into a global agency that will grow and change to meet this goal. Scaling the DPC’s programs to meet the global challenge has been a repeated theme in the Coalition’s planning, a task that has progressed cautiously but constantly since our foundation. In 2020, through partnership with the University of Melbourne Library, we established an office in Australia so that our growing membership benefit from a dedicated presence and program in a proximate time zone. In February 2024 we signed an agreement with Portico which allowed a similar development in the Americas. Anna Perricci was appointed Head of DPC Americas’ in June 2024 the DPC, embedded with the Portico team in New York ~~.~~

There followed a series of ‘launch’ events that introduced the DPC Americas to our members and stakeholders across the USA and Canada ~~.~~ As well as (our first) representation at the Society for American Archivists conference (Chicago, August), we hosted events in New York and Washington (October with help from Portico and World Bank Group respectively); sponsored and gave a keynote address to a conference in Ottawa (November with Libraries and Archives Canada); joined the CNI conference in Washington (December) ~~.~~ An invitation to join an event sponsored by The Getty in Los Angeles was arranged for January (though subsequently postponed). The highlight of the year was our inaugural DPC member Forum hosted by Vanderbilt University in Nashville (April 2025) in which all but one of our members participated ~~.~~ DPC staff joined a workshop at the University of Illinois Urbana ~~-~~ Champaign (May 2025) and contributed sponsorship and planning ahead of a conference in British Columbia (September 2025).

These events show DPC reaching new audiences across the USA and Canada with a program of events that would simply not have been possible in previous years. The response in terms of membership growth and enquiries has been marked, with 8 new associates and 2 new full members joining from the Americas ~~.~~

¢ Digital Preservation Awards 2024 The Digital Preservation Awards 2024 were presented at a gala ceremony in Ghent, Belgium on the eve of the iPRES conference. This biennial event celebrates the achievements of individuals and organisations who have made significant and innovative contributions to creating a sustainable future for our digital assets. In a year which saw considerable geographical diversity amongst its nominations, those selected as finalists faced tough competition from entries across the world. Speaking about the quality of applications in 2024, Roxana Maurer (Chair of the Judges) said: “This year, all of the finalist initiatives have been led by truly passionate individuals who have gone out of their way to progress the incredibly important work we do as a community. It is clear to see that as a result of their considerable efforts, the preservation of some unique collections will continue, and our critical digital preservation work as a community will continue to be supported and championed. ~~”~~

¢ Launch of Community Archives Digital Preservation Toolkit

A new resource, the ~~Community Archives Digital Preservation Toolkit~~ was released on World Digital Preservation Day, November 2024 to a sold ~~-~~ out workshop event in Senate House, University of London.

Community digital archives have long been recognized as facing a two ~~-f~~ old set of risks, as the content is often unique and the agencies that collect them are least well equipped to maintain them. Digital Preservation can be daunting, and there is no ‘one size fits all’ process or workflow that works in all situations ~~.~~ Even so there are simple steps that can help safeguard digital collections. This toolkit guides community groups through the basics in a series of levels to ensure that no matter how far they have travelled on their digital preservation journey already, they will be able to find and implement relevant guidance.

The toolkit was the culmination of DPC’s contribution to the Our Heritage Our Stories project in collaboration with the University of Glasgow, funded by the Arts and Humanities Research Council under their ‘Towards a National Collection’ program. It was drafted and co ~~-~~ designed in close collaboration with community archives.

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TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

¢ Evolution of DPC Australasia and Asia Pacific 2024 sawa significant evolution of the DPC’s foundation in Australia ~~.~~ A change in the long ~~-~~ standing agreement with the University of Melbourne caused the DPC to establish a legal identity in Australia, a wholly owned subsidiary company which will act as a vehicle for DPC to employ staff directly and with its own banking domiciled in Australia. This gives us greater flexibility in hiring staff or signing contracts, with a marginal saving also to overheads ~~.~~

¢ Future Proofing

The DPC has grown significantly since it’s foundation, especially in the last decade ~~.~~ Consequently the Executive Board initiated a ‘future proofing’ exercise to modernise and strengthen our internal processes and back ~~-o~~ ffice functions. 2024 ~~-~~ 25 saw the introduction of a new finance system which has automated invoicing for subscriptions, and a new staff portal to manage training and leave and a new performance review and objective setting toolkit for staff. In term of cyber ~~-s~~ ecurity, DPC has progressed with ‘Cyber ~~-E~~ ssentials’ accreditation and training, and it has begun the process of accreditation against ‘Cyber ~~-~~ Essentials Plus’, partly in fulfilment of our promise to model the good practice we promote. Job descriptions were updated and a new management team introduced to share the management overhead ~~.~~ A process to standardize operating procedures was initiated to ensure greater consistency in approach ~~.~~

¢ Staff highlights

We asked staff to comment on their own highlights to illustrate the wide range of activities and impacts DPC has had ~~.~~

Amy Currie

‘My highlight has been supporting twelve DPC members through Career Development Fund grants and finding out about the knowledge, skills, and insights gained from their DPC Blog posts and other contributions ~~.~~ At the same time, we released the 2024 Labour Market Analysis report and its accompanying dataset to share findings and encourage discussion and practical use by digital preservation practitioners ~~.~~ We also helped facilitate and support the assessment and development of skills through the Competency Audit Toolkit workshops and CAT Scan sessions. ~~’~~

Andrew Jackson

‘From 2024/2025 the Registries of Good Practice project highlights would be the release of the DigiPres Workbench (including a new format index) and updated DigiPres Publications Index to include the proceedings of iPRES 2024. ~~’~~

William Kilbride

‘The DPC changed in a small but significant way when Galway City Council joined us in September 2024 ~~.~~ Up till that point, an absolute majority of the DPCs members were based in the UK ~~.~~ That is no longer the case. It’s an important milestone in the DPC’s emergence asa truly international organization. ~~’~~

John McMillan

‘Getting to grips with Xero the new accounting platform. ~~’~~

Sarah Middleton

‘Travelling to Nashville to help welcome our DPC Members and the local community to the first ever DPC Member's Forum and Networking Event in the Americas! We were overwhelmed by the turnout and even needed to bring out the emergency chairs it was so popular, and such a great success!’

Jenny Mitcham

A key topic of concern for our Members is environmental sustainability and the carbon footprint of their digital preservation work ~~.~~ To help address this need the DPC launched a new Carbon Footprint Task Force which had its first meeting in January 2025. Task Force members have since been working hard on developing a new toolkit to help others calculate the carbon footprint of their digital preservation ~~.~~ activities ~~.~~

Ellie O’Leary

‘My highlight was beating our attendance record for a DPClinic (specifically the # DPClinic July ~~—~~ A Vision for Trustworthy Web Archiving) which had 154 attendees not including DPC staff and the speakers. ~~’~~

Anna Perricci

‘The regional establishment of DPC as a trusted, worldwide leader in digital preservation was demonstrated by a meteoric growth in engagement with Novice to Know ~~-~~ How training resources (181 new self ~~-~~ identified US ~~-b~~ ased users, 37 of which completed at least one course in this timespan).’

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TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Angela Puggioni ‘Welcoming DPC Members to my home country for the DPC Members Forum, hosted by the KB in The Hague. ~~’~~ Karyn Williamson

‘The launch of the Digital Preservation Toolkit for Community Archives on World Digital Preservation Day opened up pathways to a new community for the DPC to engage with and support ~~.~~ The enthusiasm and passion for preservation at the launch was contagious!’

Robin Wright

‘Lots of good new stories in our part of the world! The First DPC Members Unconference in Aus in Canberra 15 Oct 2024. Three projects from Australasia & Asia ~~-P~~ acific celebrating Indigenous Communities engaged with as winners and finalists in 2024 Digital Preservation award ~~.~~ The first ‘RAM Around the World’ sessions in Dec 2024 and the Managing Indigenous Cultural Material (MICM) Task Force which had its first meeting 17 June 2025.’

  1. The difference made

The DPC’s Rapid Assessment Model (RAM) allows members to set achievable targets in digital preservation and establish plans to meet them ~~.~~ Participants score themselves on a scale of 0 ~~-~~ 4 against 11 criteria, noting where they are now and where they want to be in a given time frame ~~.~~ Now in its 6th full year of operation, the aggregated results have become an indirect proxy of the changing needs and capability of the digital preservation community and an integral part of the DPC’s own planning for support ~~.~~ Results August 2024 Aggregate Results August 2025 Eom The aggregate scores are based ona significantly smaller sample this year (31 instead of 47) and there was a total of 45 submissions (62 in the previous year) ~~.~~ Taken at face value, the assessments report a slight decrease in both current and target levels, and the size of the gap between these two scores has increased (which moves away from the pattern of previous years which showed that gap gradually decreasing) ~~.~~ Community remains a strong area for members ~~.~~ The lowest scoring areas in terms of current capability are Policy and Strategy and Continuous Improvement followed by Content Preservation and Acquisition, transfer and ingest. These variations are all very minor and may in part be explained by a different sample of members sharing their results with us this year and a smaller sample size: 17% of the membership submitted an assessment in this year (which is down on last year where we had 29% of members engage with this process).

DPC RAM remains a popular tool with both members and the wider community, but this does not necessarily translate into assessment scores being shared with us ~~.~~ Consultation with members suggests that the ability to view summary statistics and benchmark against other members is a very helpful benefit of DPC membership, and we plan to continue to do this every two years.

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TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

More detailed review of milestones and indicators

¢ DPC Americas Launch events

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DIGITAL PRESERVATION COALITION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

Publications

Charitable Activities Undertaken

All of the DPC’s program is accessible and available to the public, whether for free or at cost. Therefore, all the activities listed above represent charitable activities ~~.~~

Achievements against objectives

DPC has continued to make progress and in some cases exceeded expectations against each of our five objectives.

Fundraising outcomes

The DPC has only limited fundraising targets, associated partly with the biennial Digital Preservation Awards (£17,500) and some continued commercial sponsorship from the DPC’s ‘Supporter Program’ ~~.~~ Fundraising from the DPC’s Supporter Program stood at £51,000 for the year, short of the target established at the start of the year (£60,000).

Expenditure for fundraising

DPC has had no explicit expenditure for fundraising this year ~~.~~

Investments Performance

DPC has no investment other than reserves deposited with the bank and which benefit from interest ~~.~~ These have performed as expected. Bank deposits have performed better than in recent years owing to the increase in interest rates ~~.~~ We received bank interest in the region of £13,124 for the year, up from £11,488 in the previous year, the result of improved interest rates rather than larger deposits ~~.~~

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DIGITAL PRESERVATION COALITION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Review

DPC has had a successful year in terms of the delivery to members and impact on the global digital preservation community ~~.~~ The membership base allows us to initiate more and more work which is in the public good ~~.~~ We have a highly motivated and high ~~-~~ performing staff responsive to the needs of the global digital preservation community and accountable to them through membership. Nonetheless we note the challenges which members face, the result of economic and geo- ~~p~~ olitical uncertainty which alter the environment in which the DPC operates ~~.~~

Financial review

The DPC reported income in the financial year of £1,075,808 (2024: £914,745) and expenditure of £1,259,915 (2024: £866,899), The level of Net Assets at 31 July 2025 was £378,601 (2024: £562,708).

The DPC incurred a deficit of £184,107 in the year, compared to a surplus of £47,846 in the previous year ~~.~~ This arose party because of scheduling payments and income against the year ahead but also because of a slow down in new member subscriptions towards the end of the year.

Restricted Funds

The DPC does not currently hold any restricted funds ~~.~~

Designated Funds

The DPC does not hold any designated funds ~~.~~

Pension Liability

The DPC has no pension liabilities. Staff are enrolled by default in a commercial pension scheme by within three months of employment, with an option to select an appropriate alternative ~~.~~ At the time of writing all pension payments are up to date ~~.~~

Tangible Assets

Tangible assets increased by a small amount in the financial year as new laptops were required for some members of staff.

Commitments

There are no outstanding loan or finance arrangements in place for the DPC ~~.~~ The main commitments other than staff costs are short term lease agreements for our two offices in York and Glasgow ~~.~~

Going Concern

The DPC maintain a rolling 5 ~~-~~ year financial forecast which includes a projection for the 12 months following the signing of the accounts. This forecast is updated quarterly at every Board meeting with marginal corrections and adjustments ~~.~~

Reserves Policy

The cash reserve is based on 4 months operating costs and is supplemented by a 10% contingency of expenditure in the coming year ~~.~~ The cash reserve dropped below this threshold at the end of July 2026 but was restored again in August. At the time of filing (April 2026) DPC is using a portion of the reserve to maintain operations whilst working to reduce debtors on the balance sheet ~~.~~

Sources of funding

The majority of the DPC’s income is generated through membership income ~~.~~ This income is supplemented by project income, consultancy work, supporter income and sponsorship ~~.~~

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DIGITAL PRESERVATION COALITION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Effect of Significant Events

The financial year included the effective launch of DPC Americas which has added a new cost centre to the DPC operations, but also been the locus for significant new member recruitment ~~.~~

Risk

The main income risk is to membership: a significant drop in membership would impair income significantly. Ensuring prompt recovery of subscriptions and avoiding the accumulation of aged debt has been a focus for the year and will remain so. In addition to more environmental assessments of risks, the DPC encourage a default membership over three years, so meaning we have early notice of any members not wishing to renew; and a three month notice period to leave the coalition too ~~.~~ The main expenditure risks are staff related, as the largest single expense ~~.~~ Staff are appointed on predictable contracts modelled on the national settlement for higher education and any increments or increases are fixed early in the year ~~.~~

Forward risks or uncertainties

The majority of DPC’s income relates to membership so careful management to ensure retention and growth is essential. Recognizing the financial constraints that members face, the rapidly changing and challenging geo ~~-~~ political environment, and the wider economic uncertainties there is a significant risk to subscription income ~~.~~ This includes risks of downgrades from full membership to associates, non ~~-r~~ enewals, and a slower uptake of new applications ~~.~~ The impact of such risks have been further amplified considering the deficit on the 2024 ~~-~~ 25 year, which means DPC is now less able to absorb sudden drops in income ~~.~~ The trustees and staff are alive to these risks adjusting financial forecasts accordingly ~~.~~ The principal items of expenditure are staff costs, and which are largely predictable and settled early in the financial year: but with little room for flexibility ~~.~~ DPC Americas has been established with a significant growth of membership thoughis still at an early stage and still to prove its sustainability ~~.~~ Changes with respect to DPC Australasia and Asia ~~-P~~ acific are also imminent and be a major consideration for risk management and financial planning in the year ahead ~~.~~

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DIGITAL PRESERVATION COALITION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Plans for future periods

Future Aims and Objectives

Our future plans have not deviated significantly from previous years ~~.~~ The DPC started August 2022 with a renewed strategic plan which updated and refined our activities and structures for the fiv ~~e-~~ year period to July 2027. This emphasizes the importance of community to our work: the Digital Preservation Coalition is building a welcoming and inclusive global community, working together to bring about a sustainable future for our digital assets.

This strategic plan is a live document and is always subject to review by members especially through the Representative Council. The Representative Council will explicitly review the plan in 2025 at which point it may recommend the plan be extended or amended ~~.~~ We anticipate that the DPC’s membership will continue to diversity, and that in the very near term our membership will cease to be majorit ~~y-~~ UK. This is a small milestone is not a radical change in the short term but in the history of the DPC’s development is a significant development that will enhance our program and the relevance of our outputs ~~.~~ We will enable our members to deliver resilient, sustainable and useful long ~~-~~ term access to digital content and services, helping them to access and use digital materials beyond the limits of technical obsolescence, media degradation and organizational change ~~.~~ We raise awareness of the strategic, cultural and technological challenges which our members face, independent of the interests of solution providers, and we encourage collaboration for mutual benefit and the greater good. We sustain and deliver these aims through advocacy, community engagement, workforce development, good practice and good governance ~~.~~ These actions create, empower, structure and extend a global community, working together for a sustainable digital legacy. This ambition for the greater good underpins our charitable purpose ~~.~~

Direction of Travel

By the end of this planning period the digital preservation community, our members in particular, will have progressed to greater maturity in their digital preservation capability, in part through better awareness among policy makers of the digital preservation challenge, in part by having access to more resources as well as more flexible and skilled workforces, and in part by close observation of emerging trends in technology ~~.~~ They will also benefit from enhanced collaboration across a growing and more diverse digital preservation community.

A key consideration for the DPC is its growth to becomea truly global foundation ~~.~~ Already by the end of the Financial Year more than half of our members are outside the UK, with significant populations in Australasia and the Americas ~~.~~ We are required to support their needs. In this way the DPC will continue to grow and diversify. This will also have impacts on staffing and governance which and steps have been taken to future proof the DPCs structures ~~.~~

Trustees’ Perspective on the Future

The DPC’s founding manifesto identified it as the consequence and locus of concerted action among members to address shared digital preservation challenges. Our story has been defined by the challenges our members have faced as well as the value they have derived from collaboration ~~.~~ DPC will continue to be the outcome and locus for such concerted action, so long as this is required.

Relationships are the DPC’s raw materials, its most precious asset, and its most useful product ~~.~~

The period of this report has seen increased geo- ~~p~~ olitical uncertainty and economic volatility, a trend set to continue for the foreseeable future. Institutional priorities and business needs are forced to change to meet these challenges. The digital preservation community and the DPC are not immune from these pressures ~~.~~ The need for digital preservation has never been greater but with so many other urgent demands the case for preservation becomes harder to make ~~.~~ This impacts on our members ability to participate in our work, and puts our subscription model under pressure to demonstrate ever greater value for money ~~.~~ The Trustees ~~-~~ who are also members ~~-~~ recognize these pressures and seek to ensure DPC remains accountable, dynamic and sustainable through these challenging times.

The DPC is in the process of becoming a global foundation and needs to develop the infrastructure that this requires. This work will continue. Digital preservation is a global challenge that is most effectively met by a community scaled to the challenge ~~.~~ The DPC will grow and change as a result of meeting this goal.

At the start of this planning period, the DPC is aware of the many challenges that inhibit access to participation in our programs. By 2028 we will have taken all reasonable steps to address the barriers that we know prevent engagement and strive to anticipate and address barriers before they arise. In this way we will be recognized as a welcoming and inclusive community with opportunities and routes for all who wish to engage ~~.~~ At present, the DPCis still largely monolingual: by 2028 the DPC will have extended its multi-lingual offerings, underlining our practical action to claim the identity as an inclusive global foundation with a robust infrastructure to match.

~~-~~ 13 ~~-~~

DIGITAL PRESERVATION COALITION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Structure, governance and management

The DPC operates under Memorandum and Articles of Association which were comprehensively revised in 2017, implemented on ist January 2018 and subject to minor revisions in September 2020 ~~.~~ The DPC is incorporated as a limited company, registered in England and Wales (04492292).

Directors operate under a person specification which outlines their duties ~~.~~ New directors are provided with an induction pack and offered an introductory meeting with the Executive Director and the Chair. Dr W Kilbride Mr PLS Stokes Ms R M Maurer (Resigned 17 September 2025) Ms K Murray

Mr T Keefe

Ms E Halvarsson Ms L Johnston

Dr AL Wise Ms M Donoghue Ms V Plaine (Resigned 20 May 2025) Prof J Winters Mr T Gollins Mr N Tallman (Appointed 17 September 2025) Mr S Rippington (Appointed 20 May 2025)

Recruitment and appointment of trustees

The DPC refers to Directors who are, by virtue of our charitable registration also Trustees ~~.~~ The appointment of Directors is specified within the Articles of Association. The Chair and Vice Chair are elected annually at the AGM by the whole of the DPC membership, and the Executive Director and Financial Director are appointed by the Board. Other directors are subject to a rotation with a term of not more than 6 years ~~.~~ New trustees are nominated from the DPC’s Representative Council by the Chair, Vice Chair and Executive Director after an advertisement ~~.~~ They are then appointed by resolution of the Executive Board ~~.~~ Normally Trustees are employees of member agencies but are required to act only in the interests of the DPC and are required to complete a declaration of interests annually.

~~-~~ 14 ~~-~~

DIGITAL PRESERVATION COALITION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Board

The Executive Board consists of the Chair, Vice Chair, Executive Director and Finance Director with a 8 non ~~-~~ Executive Directors appointed from the Full Members on annual rotation. The Executive Board meets quarterly s responsible for core corporate governance and legalities including finances, regulatory compliance, staffing and membership. The Representative Council consists of the Chair, Vice Chair, Executive Director and representatives of every Full Member. The Council is responsible for the Strategic Plan and transparency of programmes. The Council meets quarterly and makes recommendations to the Executive Board ~~.~~ Members nominated to the Executive Board in January each year ~~.~~

The DPC holds an Annual General Meeting for all members and associates ~~.~~ The AGM receives and approves the annual report and elects the Chair and Vice Chair and is empowered to amend Articles of Association.

The DPC has thematic sub ~~-~~ committees covering; Advocacy and Community Engagement; Workforce Development and Skills; Research and Practice; Accountability, Sustainability and Dynamism; Australasia and Asia Pacific Stakeholders ~~.~~

Management

All new members applications require approval by majority vote of the Directors. Budgets and income targets are approved annually. Day ~~-t~~ o ~~-~~ day operations are delegated to the Executive Director and onwards to staff ~~.~~ An overdue process of ‘futureproofing’ the DPC was conducted through the first half of 2024 and a new senior management team was introduced in September 2024 with revised job descriptions and wider responsibility for direction of the organization. The staff profile on (July 2025) is outlined below. Two posts became vacant in March 2025 and appointments were made to the Head of Workforce Development and Head of Good Practice in June 2025 and the roles were filled in September 2025 ~~.~~ Two roles have been specified ~~—~~ Administration Officer and Managing Editor ~~—~~ with intention to be recruited when resource becomes available ~~.~~ The Staff handbook is now subject to ongoing review with an HR consultant, and documentation has been brought together into a new staff portal which was introduced in April 2025.

Remuneration

The DPC was initially founded from within an institute of higher education ~~.~~ Although long since independent, the structures of higher education still provide the basis for staffing policies which are contained in a staff handbook which has been updated annually since adopted in 2014. Staff are employed with salary and remuneration policy based on the National Pay Agreement for Higher Education, as implemented at Glasgow University and subject to annual cost of living increases ~~.~~ Staff are also entitled to an annual performance review and increments and advancement in line with policies at Glasgow University. A senior member of Glasgow University staff chairs the DPC’s independent Staffing Committee. Staff outwith the UK are recruited to the DPC on secondment or through freelance contracting arrangements which are matched against standard conditions and translated to local circumstances.

Affiliations

The DPC is fully independent and has no parent organization. In July 2025 we established a new wholly owned subsidiary company Digital Preservation Coalition (Australia) Pty (ABN 63686496659) to manage our business interests and employ staff in Australia ~~.~~

Related Parties

The DPC has relations with organizations around the world who are our members ~~.~~ They have voting rights at the AGM as well as the right to appoint to our Representative Council and Sub ~~-~~ Committees. A full list of members is available here: ~~https://www.dpconline.org/about/members~~

~~-~~ 15 ~~-~~

DIGITAL PRESERVATION COALITION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Statement of Trustees’ responsibilities

The Trustees, who are also the directors of Digital Preservation Coalition for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

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 FRS102;

~~-~~ make judgements and 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 operation ~~.~~

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006. They 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 ~~.~~

Auditor

In accordance with the company's articles, a resolution proposing that TC Group be reappointed as auditor of the charitable company will be put to the Annual General Meeting ~~.~~

Disclosure of information to auditor

Each of the Trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information ~~.~~

The Trustees’ report was approved by the Board of Trustees.

WV ihe She Ue hs

Dr W Kilbride Trustee

15 April 2026

~~-~~ 16 ~~-~~

DIGITAL PRESERVATION COALITION

INDEPENDENT AUDITOR'S REPORT

TO THE MEMBERS AND TRUSTEES OF DIGITAL PRESERVATION COALITION

Opinion

We have audited the financial statements of Digital Preservation Coalition (the ‘charity’) for the year ended 31 July 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice) ~~.~~

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report ~~.~~ We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements ~~.~~ We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion ~~.~~

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue ~~.~~

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon ~~.~~ The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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DIGITAL PRESERVATION COALITION

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE MEMBERS AND TRUSTEES OF DIGITAL PRESERVATION COALITION

Opinions on other matters prescribed by the Companies Act 2006

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the Trustees’ report ~~.~~

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the statement of Trustees’ responsibilities, the Trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder ~~.~~

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion ~~.~~ Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists ~~.~~ Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements ~~.~~

Irregularities, including fraud, are instances of non ~~-~~ compliance with laws and regulations. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below ~~.~~

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DIGITAL PRESERVATION COALITION

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS AND TRUSTEES OF DIGITAL PRESERVATION COALITION

Extent to which the audit was considered capable of detecting irregularities, including fraud

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non ~~-~~ compliance with laws and regulations, was as follows:

We assessed the susceptibility of the charitable company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

Audit response to risks identified

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non ~~-~~ compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above ~~.~~ The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non ~~-~~ compliance. Auditing standards also limit the audit procedures required to identify non ~~-~~ compliance with laws and regulations to enquiry of the Directors and other management and the inspection of regulatory and legal correspondence, if any ~~.~~

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion ~~.~~

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.f ~~r~~ c. ~~o~~ rg. ~~u~~ k/auditorsresponsibilities ~~.~~ This description forms part of our auditor's report ~~.~~

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DIGITAL PRESERVATION COALITION

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE MEMBERS AND TRUSTEES OF DIGITAL PRESERVATION COALITION

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006 ~~.~~ Our audit work has been undertaken so that we might state to the charitable company’s members and trustees those matters we are required to state to them in an auditor’s report and for no other purpose ~~.~~ To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company, the charitable company’s members as a body and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Donid. Seffroat

David Jeffcoat (Senior Statutory Auditor)

For and on behalf of TC Group, Statutory Auditor Business Advisors & Accountants 180 St Vincent Street Glasgow G2 5SG 22/4/2026 Date: .0......ccceeeeeeeeeees

~~-~~ 20 ~~-~~

DIGITAL PRESERVATION COALITION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 JULY 2025

Current financial year

Unrestricted Unrestricted Unrestricted Unrestricted Total
funds funds
2025 2024 2024
Notes £ £ £
Income from:
Income from charitable activities 3 1,049,689 895,768 895,768
Other trading activities 4 12,995 7,489 7,489
Investments 5 13,124 11,488 11,488
Total income 1,075,808 914,745 914,745
~~Expenditure ~~ ~~on:~~
Cost of charitable activities 6 1,259,915 866,899 866,899
Net (expenditure)/income for the year/
Net movement in funds (184,107) 47,846 47,846
Fund balances at 1 August 2024 562,708 514,862 514,862
Fund balances at 31 July 2025 378,601 562,708 562,708

The statement of financial activities includes all gains and losses recognised in the year ~~.~~ All income and expenditure derive from continuing activities ~~.~~

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006 ~~.~~

The notes on pages 25 to 33 form part of these financial statements ~~.~~

~~-~~ 21 ~~-~~

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DIGITAL PRESERVATION COALITION

BALANCE SHEET

AS AT 31 JULY 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 11 2,485 3,180
Current assets
Debtors 12 403,027 376,572
Cash at bank and in hand 108,880 368,759
511,907 745,331
Creditors: amounts falling due within
one year 13 (135,791) (185,803)
Net current assets 376,116 559,528
Total assets less current liabilities 378,601 562,708
Income funds
Unrestricted funds ~~-~~ general 378,601 562,708
378,601 562,708

The notes on pages 25 to 33 form part of these financial statements ~~.~~

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime ~~.~~

The financial statements were approved by the Trustees on 15 April 2026

VienneIS) VienneIS) Jans Winters Jans Winters
DrW Kilbride Prof J Winters
Trustee Trustee

Company registration number 04492292

~~-~~ 23 ~~-~~

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DIGITAL PRESERVATION COALITION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

Charity information

Digital Preservation Coalition is a private company limited by guarantee incorporated in England and Wales. The registered office and principal place of business is Triune Court, Monks Cross Drive, York, YO32 9GZ.

The financial statements have been prepared in accordance with the charity's [governing document], the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”), the Companies Act 2006, and the Charities SORP "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) ~~.~~ The charity is a Public Benefit Entity as defined by FRS 102 ~~.~~

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1 ~~.~~ 2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1 ~~.~~ 3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives ~~.~~

Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements ~~.~~

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used ~~.~~ The purposes and uses of the restricted funds are set out in the notes to the financial statements ~~.~~

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity ~~.~~

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received ~~.~~

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation ~~.~~

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.

Income from charitable activities includes income earned both from the supply of goods or services under contractual arrangements and from performance- ~~r~~ elated grants which have conditions that specify the provision of particular goods or services to be provided by the charity. Income from charitable activities is recognised as earned (as the related goods or services are provided).

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DIGITAL PRESERVATION COALITION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

1 Accounting policies

(Continued)

1 ~~.~~ 5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably ~~.~~

Activity based reporting

To comply fully with the Statement of Recommended Practice would require income and expenditure to be reported by activity ~~.~~ The Trustees are of the opinion that the activities of the charity are inter-linked, therefore this would be impractical to calculate and would provide no additional benefit to the users of these financial statements ~~.~~ Therefore no further analysis of income and expenditure is provided within these financial statements ~~.~~

1 ~~.~~ 6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses ~~.~~

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Computers 33 ~~.~~ 33% straight line Office equipment 20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1 ~~.~~ 7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1 ~~.~~ 8 Cash and cash equivalents

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

1 ~~.~~ 9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments ~~.~~

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument ~~.~~

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously ~~.~~

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest ~~.~~ Financial assets classified as receivable within one year are not amortised.

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DIGITAL PRESERVATION COALITION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised ~~.~~

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers ~~.~~ Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non ~~-c~~ urrent liabilities ~~.~~ Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method ~~.~~

Derecognition of financial liabilities

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

1 ~~.~~ 10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received ~~.~~

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits ~~.~~

1 ~~.~~ 11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources ~~.~~ The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant ~~.~~ Actual results may differ from these estimates ~~.~~ The estimates and underlying assumptions are reviewed on an ongoing basis ~~.~~ Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods ~~.~~

~~-~~ 27 ~~-~~

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DIGITAL PRESERVATION COALITION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

6 Expenditure on charitable activities

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Direct|costs| |Staff|costs|712,732|608,923| |Depreciation|and|impairment|2,459|4,114| |Project|and|activities|costs|358,203|102,394| |Premises|costs|6,462|11,725| |Running|costs|25,772|16,719| |Motor|and|travel|costs|70,500|41,115| |Legal|and|professional|costs|36,523|69,958| |Accountancy|costs|403|512| |Interest|and|finance|charges|2,952|2,149| |Bad|and|doubtful|debts|30,546|-| |Governance|costs|11,706|9,290| |Loss/(Gain)|on|Exchange|rates|1,657|-| |1,259,915|866,899| |Analysis|by|fund| |Unrestricted|funds|-|general|1,259,915|866,899| |7|Net|movement|in|funds|2025|2024| |£|£| |The|net|movement|in|funds|is|stated|after|charging/(crediting):| |Fees|payable|for|the|audit|of the|charity's|financial|statements|11,706|9,290| |Depreciation|of owned|tangible|fixed|assets|2,459|4,114|

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8 Trustees

One Trustee of the charity receives remuneration for services as the Executive Director and not for the role of Trustee. The salary for the year ended 31 July 2025 was £64,557 (2024: £67,651) and employer pension contributions £24,521 (2024: £24,118) ~~.~~

9 Employees

The average monthly number of employees during the year was:

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|||| |---|---|---| |2025|2024| |Number|Number| |Total|11|10|

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~~-~~ ~2 ~~9-~~

DIGITAL PRESERVATION COALITION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

9 Employees

Employees Employees Employees Employees Employees (Continued) (Continued)
Employment costs 2025 2024
£ £
Wages and salaries 515,914 440,966
Social security costs 61,346 49,231
Other pension costs 135,472 118,726
712,732 608,923

The aggregate compensation relating to Key Management Personnel, comprising wages and employer's contributions to national insurance and pensions was £392,407 (2024: £399,215) ~~.~~

The number of employees whose annual remuneration was more than £60,000 is as follows:

2025 2024
Number Number
£60,000 ~~-~~ £70,000 1 1

10 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes ~~.~~

11. Tangible fixed assets

Computers Office Office Total
equipment
£ £ £
Cost
At 1 August 2024 23,386 4,264 27,650
Additions 1,764 ~~-~~ 1,764
At 31 July 2025 25,150 4,264 29,414
Depreciation and impairment
At 1 August 2024 20,206 4,264 24,470
Depreciation charged in the year 2,459 ~~-~~ 2,459
At 31 July 2025 22,665 4,264 26,929
Carrying amount
At 31 July 2025 2,485 ~~-~~ 2,485
At31 July 2024 3,180 ~~-~~ 3,180

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DIGITAL PRESERVATION COALITION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |12|Debtors| |2025|2024| |Amounts|falling|due|within|one|year:|£|£| |Trade|debtors|394,580|367,539| |Other|debtors|2,005|-| |Prepayments|and|accrued|income|6,442|9,033| |403,027|376,572| |13|Creditors:|amounts|falling|due|within|one|year| |2025|2024| |Notes|£|£| |Other|taxation|and|social|security|21,741|17,440| |Deferred|income|14|23,642|69,117| |Trade|creditors|32,514|53,705| |Other|creditors|20,347|18,822| |Accruals|37,547|26,719| |135,791|185,803| |14|Deferred|income| |2025|2024| |£|£| |Other|deferred|income|23,642|69,117| |Deferred|income|is|included|in|the|financial|statements|as|follows:| |2025|2024| |£|£| |Deferred|income|is|included|within:| |Current|liabilities|23,642|69,117| |Movements|in|the|year:| |Deferred|income|at|1|August|2024|69,117|76,653| |Released|from|previous|periods|(69,117)|(76,653)| |Resources|deferred|in|the|year|23,642|69,117| |Deferred|income|at|31|July|2025|23,642|69,117|

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~~-~~ 31 ~~-~~

DIGITAL PRESERVATION COALITION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

15 Retirement benefit schemes

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |2025|2024| |Defined|contribution|schemes|£|£| |Charge|to|profit|or|loss|in|respect|of defined|contribution|schemes|135,472|118,726|

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The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund ~~.~~

16 Unrestricted funds

These are the unrestricted funds to the charity

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |At|1|August|Income|Expenditure|At|31|July| |2024|2025| |£|£|£|£| |General|funds|562,708|1,075,808|(1,259,915)|378,601| |Previous|year:|At|1|August|Income|Expenditure|At|31|July| |2023|2024| |£|£|£|£| |General|funds|514,862|914,745|(866,899)|562,708|

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17 Related party transactions

There were no disclosable related party transactions during the year (2024 ~~-~~ none).

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|||||||||| |---|---|---|---|---|---|---|---|---| |18|Cash|(absorbed|by)/generated|from|operations|2025|2024| |£|£| |(Deficit)/surplus|for|the|year|(184,107)|47,846| |Adjustments|for:| |Investment|income|recognised|in|statement|of financial|activities|(13,124)|(11,488)| |Depreciation|and|impairment|of|tangible|fixed|assets|2,459|4,114| |Movements|in|working|capital:| |(Increase)/decrease|in|debtors|(26,455)|5,648| |(Decrease)/increase|in|creditors|(4,537)|9,938| |(Decrease)|in|deferred|income|(45,475)|(7,536)| |Cash|(absorbed|by)/generated|from|operations|(271,239)|48,522|

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19 Analysis of changes in net funds

The charity had no material debt during the year.

~~-~~ ~32 ~~-~~

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