Company registration number 12192946 (England and Wales)
Charity registration number 1195875 (England and Wales)
PROGHIST LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PROGHIST LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Professor James Baker
Dr Adam Crymble
Riva Quiroga
Dr Anna-Maria Sichani
Dr A Farquhar
(Appointed 1 January 2025)
Dr J Isasi
(Appointed 1 January 2025)
Country of incorporation
United Kingdom
12192946
(England and Wales)
Charity registration
England and Wales
1195875
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 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 30 September 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 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 t o 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 in which we refreshed our operations and perspective.
In 202 4-2 5, we continued our core work of publishing diamond open-access, peer reviewed, multilingual, and article-length tutorials (often referred to as ‘lessons’). We invested in new staff roles to consolidate our growth and create a platform for long term stability. We also undertook a number of noteworthy tasks:
- We became a founding member of the Open Journals Collective;

- We entered an infrastructure partnership with Janeway; and

- We secured funding from Jisc to expand our work in the Library and Archives sectors.
We opened the year with 34 institutional partners, 4 of whom were 'gold tier' partners, and closed the year with 32. This fell short of our aim to over 40 institutional partners by the year end 2024-25, but in response to softening partnerships we have worked to diversify our income through grants and partnerships. Our aim for 2025-26 is to increase annual income directed to core publishing activities from £40k to £50k by September 2026.

Web analytics showed our page event count grew to 1.4m from 226,000 active users. 11.2m impressions were registered via Google Search during the period. Both sets of data suggest that the project continues to consolidate its multi-lingual footprint, with 7 predominantly non-Anglophone countries ( France, Spain, Mexico, Brazil, Colombia, Chile, and Germany) among the top 10 locations in our search impression data.

Financial review

There was a deficit for the year of £(12,285) (2024 surplus: £1,351) and unrestricted funds at 30th September 2025 stood at £23,802 (2024: £31,557). During the year total income was £40,500 (2024: £52,525), with expenditure of £52,785 (2024: £51,174).

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 £23,802

PROGHIST LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
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
(Resigned 13 April 2025)
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, includ ing but not limited to M anaging Editors of our four l anguage publications, each on 3-year appointments. The Trustees have agreed that new trustees would be recruited based on the following ranked priorities:

- Bringing in Trustees with skills relating to fundraising in response to the 2025/26 Business Plan and new Vision for ProgHist Ltd.

- Bringing in Trustees whose experiences are not principally in humanities academia in order to strengthen our capacity to run and grow ProgHist Ltd.

- Shifting away from having a majority of Trustees based in the UK in response to the Programming Historian Diversity Policy and the benefits of having a plurality of perspectives on the Board.

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 of ProgHist is Prof James Baker. The Treasurer is Prof James Baker. The secretary at Trustees Meetings i s Anisa Hawes. We have one class of member, M ember (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 2025
- 3 -

The trustees' r eport was approved by the Board of Trustees.

Professor James Baker
Trustee
4 March 2026
PROGHIST LIMITED
STATEMENT OF TRUSTEES' RESPONSIBILITIES
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 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 2025.

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
4 March 2026
PROGHIST LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
38,245
2,000
40,245
45,525
7,000
52,525
Investments
4
255
-
255
-
-
-
Total income
38,500
2,000
40,500
45,525
7,000
52,525
Expenditure on:
Charitable activities
5
46,255
6,530
52,785
48,965
2,209
51,174
Total expenditure
46,255
6,530
52,785
48,965
2,209
51,174
Net income/(expenditure)
(7,755)
(4,530)
(12,285)
(3,440)
4,791
1,351
Transfers between funds
-
-
-
4,857
(4,857)
-
Net movement in funds
7
(7,755)
(4,530)
(12,285)
1,417
(66)
1,351
Reconciliation of funds:
Fund balances at 1 October 2024
31,557
4,791
36,348
30,140
4,857
34,997
Fund balances at 30 September 2025
23,802
261
24,063
31,557
4,791
36,348

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 2025
30 September 2025
- 7 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
11
-
406
Current assets
Cash at bank and in hand
26,311
38,516
Creditors: amounts falling due within one year
12
(2,248)
(2,574)
Net current assets
24,063
35,942
Total assets less current liabilities
24,063
36,348
The funds of the charity
Restricted income funds
14
261
4,791
Unrestricted funds
15
23,802
31,557
24,063
36,348

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 2025.

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 4 March 2026
Professor James Baker
Trustee
PROGHIST LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 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
Basis of preparation

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 a mounts 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 2025
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 p aymen ts 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 2025
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
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and gifts
3,882
-
3,882
1,606
-
1,606
Grants
-
2,000
2,000
8,962
7,000
15,962
Membership fees
34,363
-
34,363
34,957
-
34,957
38,245
2,000
40,245
45,525
7,000
52,525
4
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
255
-
PROGHIST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 11 -
5
Expenditure on charitable activities
Charitable activities
Charitable activities
2025
2024
£
£
Direct costs
Staff costs
42,505
42,423
Depreciation and impairment
405
405
Copy editing costs
641
752
Consultancy costs
5,288
1,918
Insurance
218
245
Computer expenses
507
490
Other costs
982
136
Other direct expenses
237
1,287
50,783
47,656
Share of support and governance costs (see note 6)
Support
60
1,525
Governance
1,942
1,993
52,785
51,174
Analysis by fund
Unrestricted funds
46,255
48,965
Restricted funds
6,530
2,209
52,785
51,174
6
Support costs allocated to activities
2025
2024
£
£
Bank fees
60
42
Payroll fees
322
373
Travel expenses
-
1,483
Governance costs
1,620
1,620
2,002
3,518
Analysed between:
Charitable activities
2,002
3,518

Governance costs includes payments to the accountants of £1,350 + vat (2024: £1,350 + vat).

PROGHIST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 12 -
7
Net movement in funds
2025
2024
£
£
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
8
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
9
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
2
2
Employment costs
2025
2024
£
£
Wages and salaries
39,841
40,769
Other pension costs
1,072
1,030
41,485
42,423
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:

2025
2024
£
£
Aggregate compensation
25,486
24,742
10
Taxation

The charity is exempt from tax ation 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 2025
- 13 -
11
Tangible fixed assets
Computers
£
Cost
At 1 October 2024
1,216
At 30 September 2025
1,216
Depreciation and impairment
At 1 October 2024
811
Depreciation charged in the year
405
At 30 September 2025
1,216
Carrying amount
At 30 September 2024
406
12
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
479
784
Other creditors
149
143
Accruals and deferred income
1,620
1,647
2,248
2,574
13
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
1,072
1,030

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.

14
Restricted funds

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

At 1 October 2024
Incoming resources
Resources expended
Transfers
At 30 September 2025
£
£
£
£
£
Jisc / The National Archives
4,791
2,000
(6,530)
-
261
PROGHIST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
14
Restricted funds
(Continued)
- 14 -
Previous year:
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

15
Unrestricted funds

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

At 1 October 2024
Incoming resources
Resources expended
Transfers
At 30 September 2025
£
£
£
£
£
General funds
31,557
38,500
(46,255)
-
23,802
Previous year:
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
16
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 30 September 2025:
Current assets/(liabilities)
23,802
261
24,063
23,802
261
24,063
PROGHIST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
16
Analysis of net assets between funds
(Continued)
- 15 -
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
17
Related party transactions

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

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