Charity registration number 1195875 (England and Wales)
Company registration number 12192946
PROGHIST LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
PROGHIST LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Professor James Baker
Dr Adam Crymble
Riva Quiroga
Dr Anna-Maria Sichani
Dr Jessica Parr
Dr A Farquhar
(Appointed 1 January 2025)
Dr J Isasi
(Appointed 1 January 2025)
Charity number (England and Wales)
1195875
Company number
12192946
Registered office
Nile House
Nile Street
Brighton
BN1 1HW
Independent examiner
West & Berry Limited
Nile House
Nile Street
Brighton
BN1 1HW
PROGHIST LIMITED
CONTENTS
Page
Trustees' report
1 - 3
Statement of trustees' responsibilities
4
Independent examiner's report
5
Statement of financial activities
6
Statement of financial position
7
Notes to the financial statements
8 - 15
PROGHIST LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 1 -

The trustees present their annual report and financial statements for the year ended 30 September 2024.

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

Objectives and activities

The charity's objects are to advance the education for the public in the humanities by such means as the trustees deem appropriate, including but not limited to educational tutorials, articles and research in all aspects of that subject and to publish the useful results into the public domain.

The core aim of the charity is in publishing open-access, peer reviewed, multilingual article-length tutorials.

Public benefit

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

Achievements and performance
Significant activities and achievements against objectives

This year has been a year of consolidation for ProgHist.

In 2023-24, we continued our core work of publishing diamond open-access, peer reviewed, multilingual, and article-length tutorials (often referred to as ‘lessons’). We also undertook a number of noteworthy tasks:

- We began publishing a quarterly PH Bulletin / Boletin / Bulletin / Boletim to members and the wider community;

- We expanded the discoverability of our publications by listing them on EBSCO;

- We celebrated the publication of our 250th article; and

- We secured funding from Jisc and the Corporation for Digital Scholarship for a refresh of technical infrastructure in 2024/25.

We opened the year with 29 institutional partners, 3 of whom were 'gold tier' partners, and closed the year with 34 partners, 4 of whom were 'gold tier' partners. Our strategy is to grow over 40 institutional partners by year end 2024-25.

Web analytics showed our page views fell slightly to 650,000 (half of which are classified as 'engaged sessions') from 370,000 active users. 14.7m impressions were registered via Google Search during the period, leading to roughly half of our page traffic. Both sets of data suggests that the project continues to consolidate its multi-lingual footprint, with 8 predominantly non-Anglophone countries ( Spain, Mexico, France, Colombia, Brazil, Chile, Argentina and Peru) among the top 10 locations in our search impression data, and 8 predominantly non-Anglophone countries (Spain, France, Mexico, Colombia, Brazil, Chile and Argentina) among the top 10 locations in our page view data.

Financial review

The Charity's finances have improved steadily as it has continued to grow in its fifth year since incorporating as a company limited by guarantee.

 

There was a surplus for the year of £1,351 (2023: £2,843) and unrestricted funds at 30th September 2024 stood at £31,557 (2023: £30,140). During the year total income was £52,525 (2023: £38,084), with expenditure of £51,174 (2023: £35,241).

PROGHIST LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 2 -
Reserves policy

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained and surpassed in the year with unrestricted reserves at the year end at £31,557.

Structure, governance and management

The charity is a company limited by guarantee with company registration number 12192946 and is governed by its Memorandum and Articles of Association, as updated by the members' special resolution on 31st August 2021. ProgHist is also a registered charity, with charity registration number 1195875.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

 

 

Professor James Baker
Dr Adam Crymble
Dr Sofia Papastamkou
(Resigned 2 January 2025)
Riva Quiroga
Dr Anna-Maria Sichani
Dr Zoe Leblanc
(Resigned 6 March 2025)
Dr Jessica Parr
Dr A Farquhar
(Appointed 1 January 2025)
Dr J Isasi
(Appointed 1 January 2025)
Recruitment and appointment of trustees

Method of recruitment and appointment of trustees

Our Trustees are all members of the Programming Historian Editorial Board, including but not limited to Managing Editors of our four language publications, each on 3-year appointments.

If we need to recruit in the future we would seek to balance retaining a strong presence from the Programming Historian Editorial Board with new Trustees that have knowledge and experience in publishing, library and collection services, financial planning, and education.

The Trustees meet on a quarterly basis, with additional meetings called if needed.

None of the trustees have any beneficial interest in the charitable company. All of the trustees are members of the company and guarantee to contribute a sum not exceeding £10 in the event of a winding up.

Organisational structure

Organisational structure and decision making

The Chair and Treasurer of ProgHist is Professor James Baker. The secretary at Trustees Meetings is Anisa Hawes. We have one class of member, Member (Editorial Board), which is restricted to members of the Programming Historian Editorial Board. There is no cost of membership, it is non-transferable, and grants an invitation to our Annual General Meeting. Also invited to our Annual General Meeting (as an Advisory Member) are representatives from each member of our Institutional Partner Programme, the mechanism through which institutions (typically higher education institutions) financially support our work.

The day-to-day running of the charity is overseen by the trustees with the support of the secretary.

 

 

 

PROGHIST LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 3 -

The trustees' report was approved by the Board of Trustees.

Professor James Baker
Trustee
11 April 2025
PROGHIST LIMITED
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 4 -

The trustees, who are also the directors of ProgHist Limited 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;

- 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 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.

PROGHIST LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF PROGHIST LIMITED
- 5 -

I report to the trustees on my examination of the financial statements of ProgHist Limited (the charity) for the year ended 30 September 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

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

Independent examiner's statement

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

1

accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

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

4

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

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

 

 

 

 

 

 

 

 

 

M D Westbury FCCA

West & Berry Limited
Nile House
Nile Street
Brighton
BN1 1HW
12 April 2025
PROGHIST LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 6 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
45,525
7,000
52,525
38,084
-
38,084
Total income
45,525
7,000
52,525
38,084
-
38,084
Expenditure on:
Charitable activities
4
48,965
2,209
51,174
30,909
4,332
35,241
Total expenditure
48,965
2,209
51,174
30,909
4,332
35,241
Net income/(expenditure)
(3,440)
4,791
1,351
7,175
(4,332)
2,843
Transfers between funds
4,857
(4,857)
-
-
-
-
Net movement in funds
6
1,417
(66)
1,351
7,175
(4,332)
2,843
Reconciliation of funds:
Fund balances at 1 October 2023
30,140
4,857
34,997
22,965
9,189
32,154
Fund balances at 30 September 2024
31,557
4,791
36,348
30,140
4,857
34,997

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

PROGHIST LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024
30 September 2024
- 7 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
10
406
811
Current assets
Cash at bank and in hand
38,516
36,887
Creditors: amounts falling due within one year
11
(2,574)
(2,701)
Net current assets
35,942
34,186
Total assets less current liabilities
36,348
34,997
The funds of the charity
Restricted income funds
13
4,791
4,857
Unrestricted funds
14
31,557
30,140
36,348
34,997

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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 11 April 2025
Professor James Baker
Trustee
Company registration number 12192946 (England and Wales)
PROGHIST LIMITED
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 8 -
1
Accounting policies
Charity information

ProgHist Limited is a charitable company limited by guarantee incorporated in England and Wales. The registered office is Nile House, Nile Street, Brighton, BN1 1HW.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) 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 charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in 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.

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.
1.4
Income
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.
PROGHIST LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1
Accounting policies
(Continued)
- 9 -
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.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

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
3 years 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 short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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.

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.

 

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-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

PROGHIST LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1
Accounting policies
(Continued)
- 10 -
Derecognition of financial liabilities

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

1.9
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.

1.10
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.

3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Donations and gifts
1,606
-
1,606
4,130
-
4,130
Grants
8,962
7,000
15,962
-
-
-
Membership fees
34,957
-
34,957
33,954
-
33,954
45,525
7,000
52,525
38,084
-
38,084
PROGHIST LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 11 -
4
Expenditure on charitable activities
Charitable activities
Charitable activities
2024
2023
£
£
Direct costs
Staff costs
42,423
29,009
Depreciation and impairment
405
405
Copy editing costs
752
1,826
Consultancy costs
1,918
-
Subscriptions
-
246
Insurance
245
219
Computer expenses
490
502
Other costs
136
495
Donations for prizes
-
500
Other direct expenses
1,287
-
47,656
33,202
Share of support and governance costs (see note 5)
Support
1,525
72
Governance
1,993
1,967
51,174
35,241
Analysis by fund
Unrestricted funds
48,965
30,909
Restricted funds
2,209
4,332
51,174
35,241
5
Support costs allocated to activities
2024
2023
£
£
Bank fees
42
72
Payroll fees
373
347
Travel expenses
1,483
-
Governance costs
1,620
1,620
3,518
2,039
Analysed between:
Charitable activities
3,518
2,039

Governance costs includes payments to the accountants of £1,350 + vat (2023: £1,350 + vat).

PROGHIST LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 12 -
6
Net movement in funds
2024
2023
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
540
540
Depreciation of owned tangible fixed assets
405
405
7
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
8
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
2
2
Employment costs
2024
2023
£
£
Wages and salaries
40,769
26,999
Other pension costs
1,030
557
42,423
27,998
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel

The remuneration of key management personnel was as follows:

2024
2023
£
£
Aggregate compensation
24,742
20,551
9
Taxation

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

PROGHIST LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 13 -
10
Tangible fixed assets
Computers
£
Cost
Additions
1,216
At 30 September 2024
1,216
Depreciation and impairment
At 1 October 2023
405
Depreciation charged in the year
405
At 30 September 2024
810
Carrying amount
At 30 September 2024
406
At 30 September 2023
811
11
Creditors: amounts falling due within one year
2024
2023
£
£
Other taxation and social security
784
846
Other creditors
143
208
Accruals and deferred income
1,647
1,647
2,574
2,701
12
Retirement benefit schemes
2024
2023
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
1,030
557

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.

PROGHIST LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 14 -
13
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 October 2023
Incoming resources
Resources expended
Transfers
At 30 September 2024
£
£
£
£
£
Jisc / The National Archives
4,857
7,000
(2,209)
(4,857)
4,791
Previous year:
At 1 October 2022
Incoming resources
Resources expended
Transfers
At 30 September 2023
£
£
£
£
£
Jisc / The National Archives
9,189
-
(4,332)
-
4,857

The balance of Jisc / TNA funds from the first project have been transferred to unrestricted funds at the year end. This has been done with the funder's permission for the charity to recognise the commitment by core staff to the project outcomes since July 2022.

14
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 October 2023
Incoming resources
Resources expended
Transfers
At 30 September 2024
£
£
£
£
£
General funds
30,140
45,525
(48,965)
4,857
31,557
Previous year:
At 1 October 2022
Incoming resources
Resources expended
Transfers
At 30 September 2023
£
£
£
£
£
General funds
22,965
38,084
(30,909)
-
30,140
PROGHIST LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 15 -
15
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 30 September 2024:
Tangible assets
406
-
406
Current assets/(liabilities)
31,151
4,791
35,942
31,557
4,791
36,348
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
At 30 September 2023:
Tangible assets
488
323
811
Current assets/(liabilities)
29,652
4,534
34,186
30,140
4,857
34,997
16
Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

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