SOCIETY OF ARCHITECTURAL HISTORIANS OF GREAT BRITAIN(THE)

Company limited by guarantee

Company Registration Number:
00810735 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2023

Period of accounts

Start date: 1 January 2023

End date: 31 December 2023

SOCIETY OF ARCHITECTURAL HISTORIANS OF GREAT BRITAIN(THE)

Contents of the Financial Statements

for the Period Ended 31 December 2023

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

SOCIETY OF ARCHITECTURAL HISTORIANS OF GREAT BRITAIN(THE)

Directors' report period ended 31 December 2023

The directors present their report with the financial statements of the company for the period ended 31 December 2023

Principal activities of the company

We are an educational charity dedicated to furthering the knowledge of architectural history through advancing research, education and learning; disseminating that knowledge to public and professional audiences through programming, content production, support and publishing; and advocating for our members and the discipline in heritage, architectural and higher-educational settings.

Political and charitable donations

In planning the Society’s activities, the Trustees have full regard to the Charity Commission’s guidance on public benefit. Our vision of ‘All Places, All Periods, All Welcome’ reinforces our commitment to accessible and diverse activity. We have a public programme with most activities open to all. For events with a charge for participation, we aim to offer support in the form of bursaries to students and young people. Within the professional programme, our academic seminars, co-supported by the Institute of Historical Research, are also publicly accessible. We publish news, podcasts, funding information and features on our website which is also freely available. Our awards, grants and scholarships programmes are open to all to apply, and they reward and celebrate research in our discipline and cognate sectors, in many cases publicly funded, which add to the public benefit. We are committed to Equality, Diversity and Inclusion, and we are have convened a number of networks around protected characteristics to develop further outreach and diversify initiatives in the discipline. We actively partner with other charities and not-for-profit organisations, including the Royal Institute of British Architects (RIBA), the Institute of Historic Building Conservation (IHBC), the C. F. A. Voysey Society, and the Institute of Historical Research (IHR). Any surplus made from any of the Society’s activities forms part of its charitable funds.

Additional information

This includes many pages of information, please refer to the full Annual Report document.



Directors

The directors shown below have held office during the whole of the period from
1 January 2023 to 31 December 2023

Luca Jellinek
Elizabeth Darling


The director shown below has held office during the period of
28 July 2023 to 31 December 2023

Doreen Bernath


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
23 September 2024

And signed on behalf of the board by:
Name: Luca Jellinek
Status: Director

SOCIETY OF ARCHITECTURAL HISTORIANS OF GREAT BRITAIN(THE)

Profit And Loss Account

for the Period Ended 31 December 2023

2023 2022


£

£
Turnover: 112,581 112,046
Cost of sales: ( 141,044 ) ( 112,597 )
Gross profit(or loss): (28,463) (551)
Distribution costs: 0 0
Administrative expenses: 0 0
Other operating income: 0 0
Operating profit(or loss): (28,463) (551)
Interest receivable and similar income: 0 0
Interest payable and similar charges: 0 0
Profit(or loss) before tax: (28,463) (551)
Tax: 0 0
Profit(or loss) for the financial year: (28,463) (551)

SOCIETY OF ARCHITECTURAL HISTORIANS OF GREAT BRITAIN(THE)

Balance sheet

As at 31 December 2023

Notes 2023 2022


£

£
Fixed assets
Intangible assets:   0 0
Tangible assets:   0 0
Investments: 3 900,552 916,042
Total fixed assets: 900,552 916,042
Current assets
Stocks: 4 9,583 7,803
Debtors: 5 6,948 15,660
Cash at bank and in hand: 14,588 8,249
Total current assets: 31,119 31,712
Creditors: amounts falling due within one year: 6 ( 53,077 ) ( 63,309 )
Net current assets (liabilities): (21,958) (31,597)
Total assets less current liabilities: 878,594 884,445
Total net assets (liabilities): 878,594 884,445
Members' funds
Profit and loss account: 878,594 884,445
Total members' funds: 878,594 884,445

The notes form part of these financial statements

SOCIETY OF ARCHITECTURAL HISTORIANS OF GREAT BRITAIN(THE)

Balance sheet statements

For the year ending 31 December 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

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

This report was approved by the board of directors on 23 September 2024
and signed on behalf of the board by:

Name: Luca Jellinek
Status: Director

The notes form part of these financial statements

SOCIETY OF ARCHITECTURAL HISTORIANS OF GREAT BRITAIN(THE)

Notes to the Financial Statements

for the Period Ended 31 December 2023

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Other accounting policies

    Accounting policies Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the inclusion of fixed asset investments at market value, and they have been prepared in accordance with the “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)”. They also comply with the Charities Act 2011 and the Companies Act 2006. The Society meets the definition of a public benefit entity under FRS 102. These unaudited financial statements have been subjected to independent examination. The principal accounting policies of the Society have remained unchanged from the previous year and are set out below. Going Concern The financial statements have been prepared on the going concern basis. Income Incoming resources are included gross, without netting off any related expenditure. Incoming resources, including legacies, are generally recognised when the Society becomes entitled to the resources, when receipt is virtually certain and when the monetary amount can be measured with sufficient reliability. Specific policies relating to the Society’s particular income sources are as follows: - Donations are included in the Statement of Financial Activities (SOFA) gross of any related tax claim. - Income relating specifically to a future accounting period is deferred. - Interest on funds on deposit is included when receivable. Dividend income is recorded when received. Expenditure Liabilities are included once the Society is under a legal or constructive obligation to transfer economic resources. Costs of charitable activities include those costs directly attributable to activities undertaken in pursuit of the Society’s objects. Support costs include central functions and have been allocated to activity cost categories consistent with the use of these resources. Governance costs include all costs relating to compliance with legal and regulatory requirements. Bursaries payable are included as liabilities once the Society has irrevocably committed itself to the award. Fixed Asset Investments Investments held as fixed assets are revalued at market value at the balance sheet date and both realised and unrealised gains and losses are taken to the SOFA. Stock Stock includes prizes and medals that were produced in 2022-23 and are rare to be used over a number of years. They are accounted for a purchase cost. Stock also comprises copies of the Society’s publications and is included at the lower cost and net realisable value with due provision made for obsolete and slow-moving items. Fund Structure Unrestricted funds are those funds available for use at the discretion of the Trustees in furtherance of the general objectives of the Society. Restricted funds may only be utilised in accordance with the wishes of the donor. Designated funds are unrestricted funds earmarked by the Trustees for particular purposes. Taxation No provision for taxation, deferred or otherwise, has been made in the financial statements of the Society, as it is a charity in accordance with the Charities Act 2011 and is exempt from taxation except for value added tax (VAT), provided that income and gains are applied for charitable purposes under s505 of the Income and Corporation Taxes Act 1988 and s252 of the Taxation of Chargeable Gains Act 1992. VAT is included in the cost of those items to which it relates. Foreign currencies Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities are retranslated at the rate of exchange ruling at the balance sheet date. All differences are taken to the SOFA.

SOCIETY OF ARCHITECTURAL HISTORIANS OF GREAT BRITAIN(THE)

Notes to the Financial Statements

for the Period Ended 31 December 2023

  • 2. Employees

    2023 2022
    Average number of employees during the period 2 1

SOCIETY OF ARCHITECTURAL HISTORIANS OF GREAT BRITAIN(THE)

Notes to the Financial Statements

for the Period Ended 31 December 2023

3. Fixed assets investments note

Investments held as fixed assets are revalued at market value at the balance sheet date and both realised and unrealised gains and losses are taken to the SOFA.

SOCIETY OF ARCHITECTURAL HISTORIANS OF GREAT BRITAIN(THE)

Notes to the Financial Statements

for the Period Ended 31 December 2023

4. Stocks

2023 2022
£ £
Stocks 9,583 7,803
Total 9,583 7,803

SOCIETY OF ARCHITECTURAL HISTORIANS OF GREAT BRITAIN(THE)

Notes to the Financial Statements

for the Period Ended 31 December 2023

5. Debtors

2023 2022
£ £
Prepayments and accrued income 6,948 15,660
Total 6,948 15,660

SOCIETY OF ARCHITECTURAL HISTORIANS OF GREAT BRITAIN(THE)

Notes to the Financial Statements

for the Period Ended 31 December 2023

6. Creditors: amounts falling due within one year note

2023 2022
£ £
Other creditors 53,077 63,309
Total 53,077 63,309