Charity registration number 1026685
Company registration number 02720630 (England and Wales)
NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
M Alford
(Appointed 14 August 2024)
S Brooks
(Appointed 11 September 2024)
A Edmunds
T Granville
M Johnson
V Kan-Dapaah
(Appointed 6 March 2025)
A Martin
(Appointed 6 March 2025)
J McAndrew
(Appointed 6 March 2025)
N O'Brien
J Ryley
P Sinker
(Appointed 22 August 2024)
J Webster
M Wright
Secretary
A Gear
Charity number
1026685
Company number
02720630
Registered office
The New Granary
Station Road
Newport
Saffron Walden
Essex
United Kingdom
CB11 3PL
Patron
A Crawford
Chief executive officer
J Forbes
Auditor
Azets
Westpoint
Lynch Wood
Peterborough
Cambridgeshire
United Kingdom
PE2 6FZ
Investment advisors
Rathbones incorporating Investec Wealth and Investment
30 Gresham Street
London
EC2V 7QN
NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
CONTENTS
Page
Trustees' report
1 - 14
Statement of trustees' responsibilities
15
Independent auditor's report
16 - 18
Statement of financial activities
19 - 20
Balance sheet
21 - 22
Statement of cash flows
23
Notes to the financial statements
24 - 43
NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 JUNE 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 30 June 2025.

The directors confirm that the annual report and financial statements of the charity and the group comply with current statutory requirements, the requirements of the charity's governing document and the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" applicable to charities preparing their accounts in accordance with Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015).

 

Since the company and the group qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 is not required.

Objectives and activities

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

Principal activity

The principal activities of the group are the provision, supervision and accreditation of journalism-related training, and the directors intend to continue to develop these activities.

Business direction

The National Council for the Training of Journalists (NCTJ) is one of the UK’s most influential and impactful journalism organisations, recognised and respected across the media industry for setting and maintaining the highest professional training standards.

 

The charity’s mission is to champion quality, trusted journalism and to promote equality, diversity, and inclusion across the industry. It provides the ‘gold standard’ training and qualifications that underpin the health of a democratic society, at a time when the profession faces significant economic, technological, and reputational challenges.

 

As the media landscape continues to evolve, with the convergence of platforms, the growth of digital publishing, and the increasing influence of artificial intelligence, NCTJ plays a vital leadership role. The charity is committed to teaching and upholding both the timeless principles of journalism and the modern skills required for a fast-changing, multi-platform industry.

 

The charity has adapted alongside the sector, working across digital, social, broadcast, and print media, and developing innovative ways to meet the needs of employers, educators, students and trainees. Financially stable and supported by diverse income streams, NCTJ continues to invest in high-quality products and services, authoritative research, and thought leadership in journalism training and qualifications.

 

To address the demand for diverse talent and changing patterns of news consumption, the charity strengthened its outreach and career promotion efforts and is working to open more routes into journalism and provide targeted support for underrepresented groups.

 

Through the Journalism Skills Academy (JSA) and strategic partnerships, the charity delivers continuous professional development, specialist training, and resources that support the high journalistic standards essential for holding power to account.

NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -

NCTJ’s business direction reflects an ambition to broaden its influence, respond to industry needs, and embed innovation across the charity’s work. Key priorities include:

 

 

 

 

 

 

 

 

By pursuing these strategic goals, NCTJ is strengthening its role as the leading authority in journalism education, preparing journalists to thrive in a rapidly changing media environment while safeguarding the principles that underpin a free and independent press.

 

Mission

To be recognised as the industry charity for attracting, qualifying and developing outstanding journalists from all backgrounds who work to the highest professional standards.

 

Purpose

To provide a world-class education and training system that develops current and future journalists from all walks of life for the demands of a fast-changing media industry.

 

Strategies for achieving objectives draft produced on 31/7/2017 5:48

In setting objectives, the directors confirm that they have paid due attention to the Charity Commission guidance on public benefit and section 19 of the Charities Act 2011.

Based on its mission and purpose, these are the key objectives of NCTJ:

 

 

 

 

 

NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -

Values

The values of NCTJ define and guide all aspects of the charity’s work. It is dedicated to high-quality journalism training, committed to fairness, accessibility, and maintaining the highest industry standards. It strives for sustainable growth, effective leadership, and strong governance, ensuring resources are used responsibly to support aspiring and working journalists. Equality, diversity, and inclusion are at the heart of its work, as a diverse media industry leads to better journalism. The charity is proud of its respected and influential role within the industry, always upholding best practices and adapting to the changing media landscape. Above all, NCTJ aims to be open, receptive, and responsive to change, ensuring that journalism training continues to evolve to meet the demands of the profession.

 

Priorities

Current priorities are designed to support NCTJ’s long-term vision for 2030 and its strategic plan to develop the charity in line with its values, ensuring it remains at the forefront of journalism training, embraces digital and AI, and continues to uphold the highest industry standards. There are ten priorities:

 

 

 

 

 

 

 

 

NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -

 

Achievements and performance

Throughout the year, the charity concentrated its efforts on the following areas to achieve its objectives and strengthen its impact:

 

Artificial intelligence: leading on AI in journalism by embedding it into training, skills and standards, qualifications, and NCTJ operations

Artificial intelligence is transforming all areas of NCTJ’s work, and the organisation has continued to take a lead on its integration into journalism training and qualifications. AI has been embedded into relevant programmes of study, and new guidance and training provided for centres, assessors and candidates to safeguard assessment integrity. Performance standards now require AI to be included in accredited courses, and qualification reviews are considering how AI can be reflected in the curricula and assessments to ensure they remain rigorous and relevant.

 

AI e-learning courses are continually updated, and webinars and training sessions are available through the JSA. These resources focus on practical newsroom applications, best practice, and ethical considerations, helping educators and learners adapt to fast-changing developments. Research has captured how AI is affecting the labour market: the Journalists at Work survey showed most journalists are not yet using AI and lack confidence in their understanding, while employer surveys and course monitoring are helping to track progress in industry and education.

 

Internally, AI is also shaping NCTJ’s operations and strategic direction. The team are encouraged to experiment with AI tools, while digital transformation projects are ensuring systems remain secure, resilient and compliant with regulatory expectations. By embedding AI considerations across training, qualifications and operations, NCTJ is maintaining its leadership role in preparing journalists for the opportunities and challenges ahead.

 

Accreditation: accrediting more courses to meet the growing demand for NCTJ-trained and qualified journalists

Accreditation remains a core priority for NCTJ, with progress this year set against a challenging backdrop for journalism education. Financial pressures across the sector, alongside government’s decision to remove high-cost subject funding for journalism, raise significant concerns about the sustainability of some provision, particularly in the regions. NCTJ regards the targeted removal of funding as a worrying signal about the value placed on journalism, with the potential to erode education and weaken the pipeline of skilled entrants to the industry. To inform future strategy and support growth, NCTJ invested in a market and competitor assessment of journalism education. Despite a nine per cent decline over the last five years in the total number of people studying journalism across the university sector, NCTJ student registrations have increased by ten per cent over the same period.

 

NCTJ has also prioritised additional support for centres, appointing 15 new industry advisers to ensure all providers benefit from professional input. Close engagement with centres undergoing change has been essential, with tailored support provided to organisations as they adapt courses to meet student demand and industry trends. Strategic work on accreditation growth is being guided by the accreditation board and an internal project team, supported by market intelligence, which will inform the next phase of the project in the year ahead.

 

Journalism Skills Academy: developing the JSA into a professional and profitable training hub for working journalists and employers

The JSA has made further progress this year, with a focus on building high-value partnerships and expanding its training offer. New collaborations include bespoke programmes as well as renewed agreements for specialist diploma and certificate-level training. Initiatives include the development of new e-learning products, hybrid training schemes that widen access to journalism qualifications, and tailored programmes designed to meet specific workforce needs.

 

NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -

The academy has continued to enhance its portfolio, which now includes 28 e-learning courses covering areas such as media law, SEO, analytics, and artificial intelligence. Course modules have been refreshed to ensure they reflect industry practice and provide learners with practical applications.

 

Marketing and communications: increasing NCTJ’s profile, partnerships, engagement, influence and income

Marketing and communications activity has expanded significantly this year, strengthening engagement with stakeholders, industry partners, and aspiring journalists. Media coverage has highlighted the organisation’s work on training, outreach and qualifications, while social media engagement has grown markedly, with strong performance across the charity’s social channels. The jobs board continues to be the most visited section of the website, supported by targeted email newsletters. Careers promotion has been a particular focus, with ambassadors attending schools and careers fairs, and the Into Journalism initiative providing disadvantaged young people with practical training opportunities.

 

Events have played a central role in promoting excellence, partnership and engagement. The Awards for Excellence, held in April 2025 in Manchester and sponsored by Reuters and other industry partners, showcased the achievements of trainers, educators, students and trainees. The summer reception, Student Council, accreditation seminar, shorthand seminar, and launch of the 27th edition of McNae’s Essential Law for Journalists all provided opportunities for professional dialogue and celebration. The Journalists at Work 2024 findings were unveiled at a Reuters-hosted event, marking Kim Fletcher’s final appearance as chairman, while the annual equality, diversity and inclusion conference, hosted by CNN, attracted more than 150 participants.

 

Public affairs work has intensified, with NCTJ engaging ministers and officials across DCMS and the Department for Education to advocate for sustainable journalism and the reinstatement of grant funding for higher education. Discussions have focused on apprenticeships, local journalism funding, journalist safety, and careers access.

 

Sustainability of journalism: supporting initiatives and partnerships that strengthen the long-term sustainability of trusted journalism

The Meta-funded Community News Project (CNP) concluded in December 2024, marking one of NCTJ’s most successful partnership initiatives. Since its launch, the project enabled more than 280 reporters to enter the profession, providing support to local newsrooms and diversifying the pipeline of journalists. It has been recognised as a landmark success in strengthening local journalism and addressing under-representation in the industry.

 

Building on this legacy, NCTJ launched a new phase of the CNP, recruiting six community reporters on two-year contracts. A promotional campaign attracted 500 applicants, with the successful candidates joining the Harrogate Advertiser, Kent Messenger, Newcastle Chronicle, Monmouthshire Beacon, Lancashire Telegraph and Southwark News. The charity has established a new Community Reporting Fund with a designation of £450,000 from its reserves. Reporters’ contracts are held by their employing publishers, while NCTJ manages marketing, training, recruitment and administration. Fundraising and advocacy efforts are ongoing to secure external funding to expand the project further and ensure its long-term sustainability, reflecting the organisation’s commitment to supporting trusted local journalism.

Awarding organisation: enhancing the charity’s professional awarding body to ensure qualifications remain rigorous, relevant and respected

NCTJ’s awarding organisation delivered high-quality qualifications and assessments while responding to sector challenges and regulatory requirements. The annual compliance audit was conducted by an independent consultant with a focus on organisational stability, centre resilience, and the provision of reasonable adjustments.

 

Safeguarding the integrity of assessments was a key priority. While malpractice investigations remained stable, new risks emerged from the use of artificial intelligence in portfolios and assessments. Training for examiners was strengthened to help them identify such cases, and clearer procedures for remote exams reduced the number of incidents linked to candidate conduct. These actions were supported by the ongoing integration of digital systems, which modernised exam scheduling, results processing and malpractice monitoring.

 

Work to update and future-proof NCTJ qualifications also progressed during the year. The Level 7 senior journalist apprenticeship standard was revised to a new Level 6 journalist standard, aligning more closely with the NQJ and reflecting employer feedback. Updates to the diploma and NQJ were made, including revised formats for the big news story exam and reviews of specialist modules to ensure they remain relevant to industry needs. These developments, alongside investment in digital assessment delivery, ensured that the awarding organisation remained resilient, compliant and aligned with the evolving skills required in modern journalism.

 

NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 6 -

Safety and resilience: providing training and resources to help journalists stay safe and resilient in challenging environments

Safety and resilience work continues to be guided by an industry advisory panel and in direct response to industry concerns. New training resources were developed, including the e-learning course Confidence in the Field: A Journalist’s Guide to Empowered Reporting, and the Keeping Safe on the Job resource, which provided practical, mobile-accessible guidance for frontline reporters. These initiatives were integrated into the Journalism Skills Academy’s training offer and supported by webinars and workshops, ensuring that journalists, tutors and students were better equipped to manage risks, build confidence, and strengthen resilience in challenging environments.

 

Equality, diversity and inclusion: delivering initiatives that improve equality, diversity and inclusion and make a tangible difference across the industry

NCTJ advanced its equality, diversity and inclusion work during the year through the Journalism Diversity Fund, targeted bursaries, strategic partnerships and outreach projects. The fund remained stable and continued to award bursaries to aspiring journalists from diverse backgrounds. Partnerships, such as Ability Today and CNN, supported learners with particular needs to complete training, and the Thomas Read bursary was sustained through the Read family and NCTJ team fundraising. Entering its 20th anniversary year, the JDF is receiving more applications and stronger collaborations, reinforcing its role as a cornerstone of NCTJ’s efforts to make journalism more inclusive and representative.

Building on a successful pilot, a new Into Journalism outreach project began early in 2025. Delivered in partnership with education and training providers, the initiative is targeting disadvantaged 15-19-year-olds, offering introductory journalism training and practical experience, with prizes awarded for outstanding submissions.

 

Research and publications: delivering a professional research programme and producing publications that inform policy, practice and public debate

The fourth edition of the Journalists at Work report, published in September 2024, provided comprehensive information about the UK journalism workforce. Authored by independent researcher Mark Spilsbury, it drew on responses from more than 1,000 journalists and highlighted issues including a lack of diversity and social mobility, reliance on unpaid work experience, the sharp decline of print journalism, skills gaps in AI and leadership, and growing concerns around safety and wellbeing. Despite these challenges, the report found strong levels of job satisfaction and retention. Its findings are shaping NCTJ qualifications, JSA training and public affairs activity, ensuring the organisation responds to the changing needs of the profession.

 

The ninth edition of Essential Public Affairs for Journalists by James Morrison was published by Oxford University Press in partnership with NCTJ. Fully revised to reflect constitutional and policy changes introduced by the new Labour government, it includes updates on devolution, local government, the NHS, prisons, employment rights, transport and planning. A long-established core text for NCTJ-accredited courses, it provides accessible and authoritative coverage of the UK’s governing institutions, supporting journalists in reporting on public life.

 

Operational excellence: strengthening the charity’s infrastructure, efficiency and innovation across all areas of its work

NCTJ strengthened its infrastructure and systems to improve efficiency and resilience, including further integration of its digital platforms to streamline processes and enhance security. Changes are being made to the team structure and skillset to support delivery of the charity’s objectives and priorities, with the appointment of a head of business development, a fundraising manager, a JSA manager and an additional member of the marketing and communications team. These developments will help ensure the organisation is well-placed to meet future challenges and achieve progress across all areas of the charity’s work.

NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 7 -

Performance

The results for the year are summarised as follows:

 

Total income to the charity was £1,990,185 (2024 (as restated): £1,966,204) and total expenditure was £2,131,786 (2024 (as restated): £2,540,362).

 

The net expense to the group, before investment losses, amounted to £141,601 (2024 (as restated): £574,158). Together with net realised and unrealised losses on investments amounting to £15,556 (2024: gains of £97,155), this produced a total decrease in funds of £157,157 (2024: £477,003).

 

1,406 (2024: 1,248) journalism students enrolled on NCTJ-accredited courses during the year.

 

At the end of June 2025 there were 30 (2024: 32) centres approved to run accredited journalism courses across the UK. Income from accreditation was £33,975 (2024: £38,765).

 

Income generated from the Diploma in Journalism was £545,798 (2023: £514,111).

 

19 (2024: 24) trainee journalists were registered for the NQJ during the year (this figure excludes apprentice registrations for the NQJ). Income from registrations was £1,449 (2024: £1,811).

 

Income from the National Qualification in Journalism was £60,727 (2024: £56,371) and 112 (2024: 129) trainees sat the exams.

 

166 (2024: 150) apprentices were registered during the year. Income from apprenticeship registrations and end-point assessments increased to £206,312 (2024: £189,798).

 

100 Certificate in Foundation Journalism candidates submitted 574 unit assessments during the year (2024: 245 candidates submitted 477 unit assessments).

 

Training delivered through the JSA generated income of £254,971 (2024: £243,067). There were 34 courses delivered to corporate clients during the year (2024: 27). Additionally, there were 31 virtual ‘masterclass’ training sessions (2024: 54); and 15 virtual ‘lunch and learn’ training sessions (2024: 27). There are 28 (2024: 25) CPD e-learning courses which attracted 193 sales (2024: 215).

 

Sales of distance learning courses, books and digital materials were £180,907 (2024: £157,907).

 

Revenue from events was £16,215 (2024: £16,252).

 

There were 495 eligible entries in the Awards for Excellence (2024: 514).

 

Income from strategic partners was £53,000 (2024: £54,500).

 

Sponsorship income was £82,743 (2024: £106,152).

 

Total donations to the Journalism Diversity Fund were £398,642 (2024: £389,464) with expenditure of £414,127 (2024: £416,185) giving a net decrease to the fund of £1,623 (2024: £7,639) after the allocation of investment income of £17,108 (2024: £19,082).

 

During the year, 42 bursaries from the Journalism Diversity Fund were awarded to students studying NCTJ-accredited courses (2024: 54).

 

In January 2019, a donation of £4.6m (US $6m) was made by Meta to finance the Community News Project for two years, with further donations of £2.18m (US $3m) received in December 2020 to extend the project for a year and then in December 2021, two further donations each of US $4m, a total of £6.01m, to fund the project to the end of 2023.

NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 8 -

In 2025, £179,521 (2024: £1,631,861) was paid to seven (2024: 23) publishers, of which £132,730 (2024: £1,258,696) was funded from the balance sheet accrual of £4,569,798 made at the year-end June 2022. £46,792 of expenditure (2024: £373,165 along with bank charges of £2,327) was met from the restricted fund of £231,435 (2024: £557,033). £16,367 (2024: 49,894) of investment income was allocated to the fund. A transfer of £210,010 to unrestricted funds was made, in agreement with the funder, leaving a balance of nil on the fund. There is a designated fund held by the charity to deliver the project up to December 2024. Expenditure from this fund in the year amounted to £60,725 (2024: £246,418) and investment income was allocated of £30,696 (2024: £33,580). The remaining balance of £633,423 was transferred to unrestricted funds on the completion of the project. A new designated fund was agreed by the trustees, which is to be spent on a new phase of the Community News Project, named the Community Reporters’ Fund. £450,000 was transferred into this fund. During the year, £390,000 was accrued as committed expenditure for the reporters’ salaries, and further expenditure was incurred of £4,626, leaving a balance of £55,374 on the fund.

 

At the end of June 2025, six (June 2024: 42) community news reporters were working in their roles; of these, 100 per cent fall within one or more of the categories designated as diverse. A total number of 287 reporters have been recruited since the project began.

Financial review

Going concern

The directors are satisfied that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

 

Investment policy and performance

Under the memorandum and articles of association, NCTJ has the power to make investments in such securities, property and other investments as the directors see fit.

 

The portfolio is invested with the advice of Rathbones Investment Management (previously held by Investec Wealth and Investment Ltd, which was acquired by Rathbones Investment Management during the financial year) and the directors are satisfied with its overall performance in the current market conditions.

 

Funding

NCTJ has adopted a diversified approach to income generation. The principal funding sources are: donations from strategic partners; income from registrations; assessment fees; sales of publications and training materials; events and training courses; accreditation fees; donations to the Journalism Diversity Fund; sponsorship and donations; and investment income.

 

The charity’s strategic partners help the charity to innovate, build capacity and ensure it has the resources and support to make a difference in the areas where help is needed most. NCTJ’s team is working to increase the number and value of stakeholders involved in the charity.

 

The directors have given due consideration to the fundraising regulations and their duties and responsibilities as trustees. During the year, NCTJ appointed a fundraising manager to spearhead the charity’s fundraising efforts, with a particular focus on raising funds for the new Community Reporting Fund to continue the impact of the Community News Project. The role also involves securing charitable financial support for the Journalism Skills Academy, Journalism Diversity Fund, and generating sponsorship for events, awards, research, and other relevant projects that advance NCTJ’s charitable mission. NCTJ did not fundraise from the public and did not engage the services of third-party agencies.

 

Reserves policy

It is the aim of the directors to generate surpluses sufficient to maintain a level of resources which, in the opinion of the board, is commensurate with the identified needs of NCTJ. Directors will continue to monitor the future allocation of investments in line with the charity’s reserves policy and development strategy.

 

The policy is to maintain a minimum level of funds equal to four months of overhead expenditure and six months’ salary costs. This currently equates to c£602,000 and would allow time for a re-organisation/restructure in the event of a downturn in income, protect ongoing strategic work and allow the charity to fulfil its objectives and commitments.

NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 9 -

At their meeting in June 2024, the directors reviewed the reserves policy and the options for the treatment of the expected increase in free reserves at the end of the CNP. The directors agreed to explore the further designation of reserves for charitable purposes, notably achievement of the charity’s three top priorities and to stimulate a long-term legacy for the CNP.

At 30 June 2025, the group had funds totalling £3,004,726 (2024: £3,161,883) of which unrestricted funds amounted to £2,471,147 (2024: £2,398,492) and restricted funds of £533,579 (2024: £763,391).

 

An analysis and purposes of the funds are shown in notes 24 to 27 of the accounts.

 

Excluding restricted and designated funds, the charity currently holds free reserves of £1,883,052 (2024: £1,380,621). After allowing for funds held by the trading subsidiary of £27,838 (2024: £38,665) there is a balance of £1,855,214 (2024: £1,341,956), which is well in excess of the minimum requirement set in the policy. A proportion of this fund, £334,470, was accumulated in 2010 through the extraordinary repayment following the closure of a final salary pension scheme. The fund was further boosted by the exceptional growth in its investment portfolio during previous financial years. The charity has undertaken increased levels of research and development and has invested in enhancing its products and services to meet changing skills needs. It is well placed to continue to meet the changing requirements of both future journalists and industry skills.

 

Plans for future periods

The charity has a comprehensive development strategy supported by an action plan of priorities, with performance indicators and risk ratings to track progress. Supplementary strategies and plans cover qualifications, accreditation, the JSA, research, artificial intelligence, marketing and communications, equality, diversity and inclusion, and fundraising. The trustees remain focused on managing expenditure and investments in line with the charity’s objectives.

 

In the year ahead, NCTJ will continue to build on this strategic framework to ensure it has the expertise, support, products and resources to operate effectively as an industry charity for all media sectors and journalists. The organisation aims to maintain its position as the leading cross-media professional journalism body, the benchmark for careers and training, and a charity with a strong social impact. It also seeks to reinforce its role as a champion of quality journalism, a leader in equality, diversity and inclusion, and a widely recognised authority on journalism training. Priorities will include accrediting high-quality programmes, delivering a structured and progressive qualification pathway, expanding continuous professional development, and maintaining organisational resilience in the face of economic, technological and industry change.

 

Key priorities will drive activity in the year ahead: advancing work on artificial intelligence; increasing the number of learners and employers using the JSA’s provision of flexible, high-quality training; and expanding accreditation to a wider range of journalism programmes. To achieve these goals, NCTJ will invest further in its marketing and communications, with a focus on targeted campaigns, outreach, thought leadership, partnerships, and digital engagement. By doing so, the organisation aims to strengthen its impact across training, qualifications and research while maintaining its relevance, credibility and sustainability.

Structure, governance and management

 

Constitution

NCTJ is registered as a charitable company limited by guarantee (registered charity number 1026685) and was incorporated by trust deed on 5 June 1992.

 

Method of appointment or election of directors

New directors are recommended and appointed by the directors. Nominations are vetted carefully, and considerations include skills and experience, representation of stakeholders, eligibility and conflicts of interest. Directors delegate this work to the reward and governance committee.

 

The chair and chief executive are responsible for the induction and training of new directors and formal training is available covering the role of a trustee, governance, finance, chairing committees and board leadership.

NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 10 -

The number of directors is not subject to any maximum but is not less than three. A director's term of office is normally for three years and can be extended for a further three years and a period of up to nine years. Thereafter the term of office of individual directors will be reviewed and may be extended further by the directors if it is in the interests of the charity.

 

During the year, NCTJ’s chairman, Kim Fletcher, stepped down after two decades of service. He resigned as chairman at the end of September 2024 and became the charity’s emeritus chairman, an honorary position for a highly regarded and respected former chair.

 

The charity decided to appoint editorial and media business leader Sue Brooks as its new chair. A former Reuters agency chief, she trained with the NCTJ and has worked her entire career in the news industry in both editorial and business leadership roles and across all media types.

 

Key management personnel and remuneration policy

During the year, NCTJ’s senior leadership team comprised the chief executive and the heads of finance and IT, awarding, partnerships and projects, qualifications, the JSA, and marketing and communications. Total costs for the year amounted to £517,653 (2024: £579,275).

 

There were several changes to the team. Alexandra Gear succeeded Tom Dixon-Ramsey as head of finance and IT in November 2024. Rob Gray succeeded Naomi Rowe as head of awarding in April 2025. In addition, Laura Adams, head of the Journalism Skills Academy, and Will Gore, head of partnerships and projects, both returned to senior editorial management roles in the publishing sector.

 

To support the delivery of its objectives and priorities, NCTJ adopted a new management structure to ensure the organisation has the leadership and management capacity and expertise required to sustain progress and meet future challenges.

 

NCTJ recognises that motivated staff are vital to the success of the organisation. The charity is committed to a policy that rewards and recognises staff both formally and informally, and in financial and non-financial ways.

 

Arrangements are in place to recognise company, team and individual achievements and to celebrate success.

 

NCTJ wants its team members to feel that, in return for high performance and meeting objectives, it is a great place to work and that their contributions make a difference and are appreciated.

 

NCTJ approach to reward and recognition is based on the general principles of:

 

 

 

 

 

 

 

All members of the team have agreed job descriptions, ‘smart’ objectives and regular reviews. There are shared and understood company values, objectives and priorities.

Safeguarding and whistleblowing
The charity has safeguarding and whistleblowing policies in place which reflect the services it provides and the people it supports and employs. The charity takes its responsibilities in these areas extremely seriously and requires journalism education and training centres to have their own effective policies and procedures in place. Policies are reviewed in line with changes in policy or guidance from our regulators and other relevant bodies including the Charities Commission.
NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 11 -
Organisational structure and decision making
The directors have the ultimate responsibility for running the charity and exercising all the powers of the council, and for its property, finances, strategy and accountability. Operations are delegated to the chief executive, who is appointed by, and reports to, the board, and her senior leadership team. Stakeholders are involved through focus groups of editors and trainers, accreditation forums and seminars/webinars, events, the employers' forums and the Student Council.

The charity's professional awarding organisation function, including apprenticeship end-point assessments, is recognised in England by Ofqual, the Office of the Qualifications and Examinations Regulator. In Northern Ireland the regulator is the Council for the Curriculum, Examinations and Assessment, and in Wales it is Qualifications Wales.  

The directors provide external guidance, advice and oversight for NCTJ staff and examiners in relation to the charity's activities as an awarding organisation. Their purpose is to ensure the maintenance of the credibility and relevance of NCTJ qualifications and awards. The directors oversee the annual self-evaluation process for monitoring compliance with the regulators' conditions of recognition and submit annual statements of compliance. The journalism qualifications board reports to the board of directors to provide external guidance, advice and oversight of NCTJ syllabuses, examinations and awards. The chair of the quality assurance and standards committee, Jonathan Baker, is the independent arbiter of NCTJ awards, and the committee oversees the work of the principal examiner and chief examiners. The committee publishes its annual report in December. There is an independent ombudsman, Sir Clive Jones, to rule on final stage appeals.

The accreditation board develops and implements the industry standard for accrediting pre-entry journalism training courses. It plays an important role in monitoring centres, reviewing complaints and managing risk.

NCTJ convenes specialist forums of industry and education experts to advise on specialist areas of the charity's work and to involve stakeholders in decision making. Forums are normally chaired by a director and those convened during the year were the educators' panel, chaired by Colm Murphy, and the safety and resilience panel, chaired by Joanna Webster.

A governance committee oversees the Journalism Diversity Fund and the Community Reporting Fund. The committee meets biannually to supervise the strategic direction, financial management and charitable objectives of the JDF and CRF.
The finance and audit committee is a sub-committee of NCTJ's board. This ensures sufficient time and expertise is dedicated to scrutiny and oversight of the accounts, the annual audit, the charity's investments and financial policies and controls, the financial management of larger-scale projects, plans for further growth, effective risk management and compliance.

The reward and governance committee is a sub-committee of the board, appointed by the directors, which meets twice a year to approve remuneration and reward arrangements and to consider nominations for trustees and other governance matters. Meetings are chaired by the chair or vice-chairwoman, with at least two other directors present. During the year, the committee awarded some ex-gratia payments to staff for their outstanding performance and achievements.

There are agreed terms of reference for directors and all subsidiary boards and committees. These are reviewed annually to ensure good governance and best practice. The directors' terms of reference cover the organisation's purpose and structure, responsibilities, membership of the board, meetings and decision-making protocols.
NCTJ's patron, Alex Crawford, assists the charity in the achievement of its mission and objectives.  The patron is the person who strongly embodies the values of journalism that journalists respect and adhere to. The role of the patron is to give talks, contribute to workshops, write articles, help with fundraising events, highlight the importance of professional journalism and promote NCTJ's values.
NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 12 -
Related parties
The trading activities of the group are carried out by NCTJ Training Limited, a wholly owned subsidiary. NCTJ Training Limited, providing it has sufficient reserves, has undertaken to pass all its taxable profits to the holding company under deed of covenant.

The directors have noted and applied the Charity Commission's guidance for charities with close links with non-charitable organisations, including ownership of trading subsidiaries. NCTJ's relationship with NCTJ Training Ltd is crucial in helping the charity deliver its charitable purpose for the public benefit. The charity controls how NCTJ Training Ltd spends funds and uses resources. The directors understand the purpose of its trading company and they ensure the connection is always in the charity's best interests. The trading company must uphold the reputation of the charity and there must be no private benefit from the company for those connected with the charity.

The charity is precluded by its memorandum and articles of association from the payment of dividends.
People with Significant Control
The directors have considered the rules concerning people with significant control (PSC). They have concluded there is no PSC; all the trustees are responsible collectively and no single individual has a controlling interest.
Risk management
The directors have assessed the major risks to which the group is exposed including those related to the operations and finances of the charity and its trading subsidiary, and compliance with the regulators' conditions of recognition for awarding organisations.

The importance of effective risk management operates at all levels of the organisation. The directors are responsible for managing risk at a strategic level and monitor risk on a quarterly basis. The chief executive and senior leadership team have primary responsibility for managing risk at an operational level and building a risk awareness culture within the organisation. Individuals and teams are responsible for identifying and managing risk on a day-to-day basis.
The risk analysis is undertaken in core areas under the following categories:

-  Strategic – these concern the long-term strategic objectives of NCTJ.

-  Operational – these concern the day-to-day issues that may occur while delivering services and products.

-  Financial – these concern the effective management and control of NCTJ's finances.

-  Knowledge – these concern the effective management and control of knowledge resources, communication and intellectual property.

-  Compliance – these concern issues such as health and safety, data protection, regulatory issues or environmental issues.

The key risks identified and monitored by the organisation during the year relate to:

-  Sufficient skilled staff and management to deliver objectives – this has a potential impact on productivity and the ability to deliver services. Actions taken to mitigate this have been the use of consultants and making fixed-term appointments. The charity is succession planning, building in more flexibility, monitoring turnover, anticipating areas of growth and decline, and training, developing and multi-skilling staff. A recruitment and retention plan was introduced alongside a new HR software support system to manage HR tasks and people efficiently.
NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 13 -
-  Economic uncertainty – the economic and structural challenges to the media industry; the increasing uncertainties in the education and training marketplace; and rising inflation and increasing costs of living. Actions taken to mitigate the impact of the economic uncertainty are overseen by the finance and audit committee which monitors any notable increases in costs and expenditure, and threats to income. The committee closely monitors cash flow, particularly in light of the continuance of the Community Reporting Fund funded through designated reserves.

-  Adherence to operational procedures and meeting quality assurance standards – actions taken to mitigate these involve staff training and communication of policies and procedures through meetings and communications with key stakeholders and the use of external consultants.

-  I,T potentially impacting on productivity and delivery of services – strong contingency measures are in place to minimise any impact, with full data back-up in multiple offsite locations. Mitigations have included contracting with a more effective and responsive IT support agency and cybersecurity training for staff. Plans are in place to complete the government-backed Cyber Essentials programme.

The directors are satisfied that appropriate systems and procedures are in place to mitigate risks.
NCTJ uses the Charity Governance Code to support its commitment to continuous improvement and best practice. The directors recognise that as a charity that is complex and changing, NCTJ needs to regularly review its performance and practice. This ensures the organisation has a clear purpose, strategic leadership, integrity, sound decision-making, risk management and controls, board effectiveness, diversity, and openness and accountability.
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:
M Alford
(Appointed 14 August 2024)
S Brooks
(Appointed 11 September 2024)
A Bundu-Kamara
(Resigned 10 December 2024)
A Cairns
(Resigned 26 September 2024)
A Edmunds
K Fletcher
(Resigned 26 September 2024)
T Granville
M Johnson
V Kan-Dapaah
(Appointed 6 March 2025)
A Martin
(Appointed 6 March 2025)
J McAndrew
(Appointed 6 March 2025)
J Nijjar
(Resigned 12 February 2025)
N O'Brien
J Ryley
P Sinker
(Appointed 22 August 2024)
J Webster
M Wright
Charitable contributions
NCTJ Training Limited made a profit of £166,923 (2024: £157,281); with taxable allowances during the year NCTJ Training Limited made a charitable donation of £177,750 (2024: £163,049) under Deed of Covenant to its holding company, National Council for the Training of Journalists.
NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 14 -
Auditor

In accordance with the company's articles, a resolution proposing that Azets be reappointed as auditor of the company will be put at a General Meeting.

The trustees' report was approved by the board of trustees.

S Brooks
Trustee
7 November 2025
NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 30 JUNE 2025
- 15 -

The trustees, who are also the directors of National Council for the Training of Journalists 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; 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.

NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
- 16 -

Opinion

We have audited the financial statements of National Council for the Training of Journalists (the ‘charity’) and it's subsidiary for the year ended 30 June 2025 which comprise the Group Statement of Financial Activities, the Group and Parent Charitable Company Balance Sheets, the Group and Parent Charitable Company Cash Flow Statements and the notes to the financial statements, including a summary of 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:

-

give a true and fair view of the state of the Group and Parent Charitable Company affairs as at 30 June 2025 and of its incoming resources and application of resources, for the year then ended;

-

have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-

have been prepared in accordance with the requirements of the Companies Act 2006.

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 Group and Parent Charitable Company 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 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.

NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
- 17 -
Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

-

the information given in the financial statements is inconsistent in any material respect with the trustees' report; or

-

sufficient accounting records have not been kept; or

-

the financial statements are not in agreement with the accounting records; or

-

we have not received all the information and explanations we require for our audit.

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 Group and Parent Charitable Company'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 144 of the Charities Act 2011 and report in accordance with the Act 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.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

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

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council’s website, to detect material misstatements in respect of irregularities, including fraud.

 

We obtain and update our understanding of the entity, its activities, its control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework.  Based on this understanding, we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion.  This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud.

NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
- 18 -

In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included:

 

 

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation.  This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance.  The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's 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 charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Tracey Richardson BSc (Hons) FCA (Senior Statutory Auditor)
for and on behalf of Azets
19 November 2025
Chartered Accountants
Statutory Auditor
Westpoint
Lynch Wood
Peterborough
Cambridgeshire
United Kingdom
PE2 6FZ

Azets is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2025
- 19 -
Current financial year
As restated
Unrestricted
Restricted
Total
Total
funds
funds
2025
2025
2025
2024
Notes
£
£
£
£
Income and endowments from:
Donations and legacies
3
58,990
398,642
457,632
437,479
Charitable activities
4
53,000
-
53,000
54,500
Other trading activities
5
1,391,074
-
1,391,074
1,341,969
Investments
6
52,235
33,475
85,710
129,726
Other income
7
2,769
-
2,769
2,530
Total income
1,558,068
432,117
1,990,185
1,966,204
Expenditure on:
Raising funds
8
1,166,438
-
1,166,438
1,124,887
Charitable activities
9
554,642
410,706
965,348
1,415,475
Total expenditure
1,721,080
410,706
2,131,786
2,540,362
Net (outgoing)/incoming resources before investment gains/(losses)
(163,012)
21,411
(141,601)
(574,158)
Net gains/(losses) on investments
12
(15,556)
-
(15,556)
97,155
Net (outgoing)/incoming resources before transfers
(178,568)
21,411
(157,157)
(477,003)
Gross transfers between funds
251,223
(251,223)
-
-
Net movement in funds
72,655
(229,812)
(157,157)
(477,003)
Fund balances at 1 July 2024
2,398,492
763,391
3,161,883
3,638,886
Fund balances at 30 June 2025
2,471,147
533,579
3,004,726
3,161,883

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.
NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2025
- 20 -
Prior financial year
As restated
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
Notes
£
£
£
Income and endowments from:
Donations and legacies
3
39,015
398,464
437,479
Charitable activities
4
54,500
-
54,500
Other trading activities
5
1,341,969
-
1,341,969
Investments
6
60,750
68,976
129,726
Other income
7
2,530
-
2,530
Total income
1,498,764
467,440
1,966,204
Expenditure on:
Raising funds
8
1,124,887
-
1,124,887
Charitable activities
9
644,941
770,534
1,415,475
Total expenditure
1,769,828
770,534
2,540,362
Net (outgoing)/incoming resources before investment gains/(losses)
(271,064)
(303,094)
(574,158)
Net gains/(losses) on investments
12
97,155
-
97,155
Net (outgoing)/incoming resources before transfers
(173,909)
(303,094)
(477,003)
Gross transfers between funds
30,643
(30,643)
-
Net movement in funds
(143,266)
(333,737)
(477,003)
Fund balances at 1 July 2023
2,541,758
1,097,128
3,638,886
Fund balances at 30 June 2024
2,398,492
763,391
3,161,883
NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
BALANCE SHEETS
AS AT
30 JUNE 2025
30 June 2025
- 21 -
Group
Group
Charity
Charity
2025
2024
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
18
375,642
387,269
345,845
354,420
Investments
19
1,014,139
1,035,138
1,014,140
1,035,139
1,389,781
1,422,407
1,359,985
1,389,559
Current assets
Stocks
20
5,478
6,243
-
-
Debtors
21
320,059
310,463
332,423
280,642
Cash at bank and in hand
2,036,596
2,369,701
1,772,690
2,069,305
2,362,133
2,686,407
2,105,113
2,349,947
Creditors: amounts falling due within one year
22
(747,188)
(946,931)
(488,210)
(616,288)
Net current assets
1,614,945
1,739,476
1,616,903
1,733,659
Total assets less current liabilities
3,004,726
3,161,883
2,976,888
3,123,218
Net assets
3,004,726
3,161,883
2,976,888
3,123,218
Income funds
Restricted funds
24
533,579
763,391
533,579
763,391
Unrestricted funds
Designated funds
25
588,095
1,017,871
588,095
1,017,871
General unrestricted funds
26
1,883,052
1,380,621
1,855,214
1,341,956
2,471,147
2,398,492
2,443,309
2,359,827
3,004,726
3,161,883
2,976,888
3,123,218
NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
BALANCE SHEETS (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 22 -

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 June 2025, although an audit has been carried out under section 144 of the Charities Act 2011.

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.

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

As permitted by section 408 of the Companies Act 2006, the charitable company has not presented its own statement of financial activities and related notes. The charitable company's deficit for the year was £146,330 (2024: £471,235).
The financial statements were approved by the board of directors and authorised for issue on
7 November 2025
07 November 2025
and are signed on its behalf by:
S Brooks
Trustee
Company Registration No. 02720630
NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 JUNE 2025
- 23 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash absorbed by operations
30
(416,742)
(1,988,198)
Investing activities
Purchase of tangible fixed assets
(7,516)
(8,228)
Purchase of investments
(780,243)
(201,060)
Proceeds from disposal of investments
785,686
209,992
Investment income received
85,710
129,726
Net cash generated from investing activities
83,637
130,430
Net cash used in financing activities
-
-
Net decrease in cash and cash equivalents
(333,105)
(1,857,768)
Cash and cash equivalents at beginning of year
2,369,701
4,227,469
Cash and cash equivalents at end of year
2,036,596
2,369,701
NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 24 -
1
Accounting policies
Charity information

National Council for the Training of Journalists is a private company limited by guarantee incorporated in England and Wales. The registered office is The New Granary, Station Road, Newport, Saffron Walden, Essex, CB11 3PL, United Kingdom.

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 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, modified to certain financial instruments at fair value. The principal accounting policies adopted are set out below.

The consolidated statement of financial activities and consolidated balance sheet consolidate the financial statements of the charity and its subsidiary undertaking. The results of the subsidiary are consolidated on a line by line basis.

 

The charity has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own statement of financial activities in these financial statements.

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 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.

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.

The turnover in the trading subsidiary comprises revenue recognised in respect of training courses and examination fees. Income is recognised when the exam or course takes place.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upoon notification of the interest paid or payable by the bank.

Income tax recoverable in relation to inverstment income is recognised at the time the investment income is receivable.

NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 25 -

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

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:

Freehold land and buildings
2% straight line. Freehold land is not depreciated
Fixtures and fittings
25% reducing balance and 3-4 years straight line.
Computers
25% reducing balance and 3-4 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
Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

1.8
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).

1.9
Stocks

Stocks are stated at the lower of cost and net realisable value after making duee allowane for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

1.10
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.

NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 26 -
1.11
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.

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-current 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.

1.12
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.

1.13
Retirement benefits

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

NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 27 -
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
Donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Diversity fund
-
389,642
389,642
-
389,464
389,464
In kind income
58,990
9,000
67,990
39,015
9,000
48,015
58,990
398,642
457,632
39,015
398,464
437,479

Included within donations are gifts in kind amounting to £67,990 (2024: £48,015). Of this amount, £43,990 (2024: £19,320) relates to conference and events, £6,000 (2024: £10,695) relates to accreditations, £6,500 (2024: £8,000) relates to qualifications, and £2,500 (2024: £1,000) relates to board meetings. The remaining £9,000 (2024: £9,000) relates to interviews and meetings.

4
Charitable activities
As restated

Unrestricted funds

Unrestricted funds

2025
2024
£
£

Strategic partnerships

53,000
54,500
5
Other trading activities
As restated
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£

Income of trading subsidiary

1,391,074
1,341,969
NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 28 -
6
Investments
As restated
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£

Investment income

52,235
33,475
85,710
60,750
68,976
129,726
7
Other income
As restated
Unrestricted
Unrestricted
funds
funds
£
£
Royalties
2,769
2,530
8
Raising funds
As restated
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£

Costs of trading subsidiary

1,160,995
1,115,955
Investment management
5,443
8,932
1,166,438
1,124,887
NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 29 -
9
Charitable activities
As restated
2025
2024
£
£

Journalism Diversity Fund

354,914
375,152

TS Murray - Scottish NQT award

-
500

Community News Project

(285,642)
621,910

Community Reporters Fund

394,626
-

In kind expenses

67,990
48,015
531,888
1,045,577
Share of support costs (see note 11)
409,262
353,557
Share of governance costs (see note 11)
24,198
16,341
965,348
1,415,475
Analysis by fund
Unrestricted funds
554,642
644,941
Restricted funds
410,706
770,534
965,348
1,415,475

Direct costs include gifts in kind amounting to £67,990 (2024: £48,015). Of this amount, £43,990 (2024: £19,320) relates to conference and events, £6,000 (2024: £10,695) relates to accreditations, £6,500 (2024: £8,000) relates to qualifications, and £2,500 (2024: £1,000) relates to board meetings. The remaining £9,000 (2024: £9,000) relates to interviews and meetings.

10
Grants payable
2025
2024
£
£
Bursaries to individuals
310,668
328,989
Grants to organisations
436,933
373,553
Release of previously accrued grants not paid out
(336,119)
-
411,482
702,542
During the year 42 (2024: 54) bursaries were awarded to individuals.
NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
10
Grants payable
(Continued)
- 30 -
Grants to institutions:
Archant
-
12,585
Barnsley Chronicle
6,723
8,011
Community Matters Media
65,000
-
Iliffe Media Publishing Ltd
65,000
-
KM Media Group Ltd
10,171
8,758
MNA
(11,760)
-
National World Publishing Ltd
95,039
195,385
Newbury News & Media Ltd
-
9,974
Newsquest Media Group Ltd
65,000
48,850
Reach PLC
65,000
86,051
The Midland News Association Ltd
11,760
-
Tindle Newspapers Ltd
65,000
-
Other
-
3,939
436,933
373,553
11
Support costs
As restated
Support costs
Governance costs
2025
Support costs
Governance costs
2024
£
£
£
£
£
£
Staff costs
357,286
-
357,286
330,736
-
330,736
Depreciation
8,575
-
8,575
8,575
-
8,575

Research

22,307
-
22,307
5,635
-
5,635

Office expenses

95
-
95
1,319
-
1,319

IT costs

47
-
47
35
-
35

Bank charges

417
-
417
432
-
432

Premises expenses

5,730
-
5,730
4,812
-
4,812

Miscellaneous

14,805
-
14,805
2,013
-
2,013
Audit fees
-
9,000
9,000
-
9,341
9,341
Legal and professional
-
15,198
15,198
-
7,000
7,000
409,262
24,198
433,460
353,557
16,341
369,898
Analysed between
Charitable activities
409,262
24,198
433,460
353,557
16,341
369,898

Governance costs includes payments to the auditors of £12,000 (2024: £18,065) for group audit fees and £3,000 (2024: £2,030) in respect of non audit services.

NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 31 -
12
Net gains/(losses) on investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Revaluation of investments
(15,556)
97,155
13
Prior year restatement

The prior year financial statements have been restated in respect of income and expenditure. This has not changed the overall deficit position for the period.

NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 32 -
14
Commercial operations in trading subsidiary
The charity has one wholly owned trading subsidiary undertaking, NCTJ Training Limited, which provides training courses and examinations to the journalism industry. The company gift aids virtually all its taxable profits to National Council for the Training of Journalists.  A summary of its trading results is shown below.  Audited accounts have been filed with the Registrar of Companies.
2025
2024
NCTJ Training Limited Profit and Loss Account
£
£
Turnover
1,389,712
1,339,505
Cost of sales
(383,998)
(368,204)
Gross profit
1,005,714
971,301
Administration expenses
(840,153)
(816,484)
Interest receivable and similar income
1,362
2,464
Operating profit
166,923
157,281
Amount payable by gift aid to National Council for the Training of Journalists
(177,750)
(163,049)
Profit/(loss) on ordinary activities
(10,827)
(5,768)
2025
2024
NCTJ Training Limited Balance Sheet
£
£
Fixed assets
29,797
32,849
Current assets
425,277
499,509
Current liabilities
(427,235)
(493,692)
Net current assets
(1,958)
5,817
Total net assets
27,839
38,666
Aggregate share capital and reserves
27,839
38,666
15
Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year, but one of them was reimbursed a total of £47 travelling expenses (2024: one trustee was reimbursed £133).

NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 33 -
16
Employees

The average monthly number of employees during the year was:

Group
Group
Charity
Charity
2025
2024
2025
2024
Number
Number
Number
Number
Management and administration
17
21
5
9
Employment costs
Group
Group
Charity
Charity
2025
2024
2025
2024
£
£
£
£
Wages and salaries
804,591
910,618
341,159
275,320
Social security costs
73,165
77,457
31,456
34,601
Other pension costs
38,955
41,895
17,618
20,815
916,711
1,029,970
390,233
330,736

Included in wages and salaries above are statutory redundancy costs of £1,400 (2024: £nil) in respect of two members of staff (2024: none).

The number of employees whose annual remuneration was more than £60,000 is as follows:
2025
2024
Number
Number
£70,001 - £80,000
-
1
£80,001 - £90,000
1
-
£90,001 - £100,000
-
1
£120,001 - £130,000
1
1
17
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 34 -
18
Tangible fixed assets
Freehold land and buildings
Fixtures and fittings
Computers
Total
Group
£
£
£
£
Cost
At 1 July 2024
508,745
73,515
82,033
664,293
Additions
-
-
7,516
7,516
Disposals
-
-
(11,310)
(11,310)
At 30 June 2025
508,745
73,515
78,239
660,499
Depreciation and impairment
At 1 July 2024
154,325
70,762
51,937
277,024
Depreciation charged in the year
8,575
687
8,991
18,253
Eliminated in respect of disposals
-
-
(10,420)
(10,420)
At 30 June 2025
162,900
71,449
50,508
284,857
Carrying amount
At 30 June 2025
345,845
2,066
27,731
375,642
At 30 June 2024
354,420
2,753
30,096
387,269
Charity
Freehold land and buildings
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 July 2024
508,745
62,886
-
571,631
At 30 June 2025
508,745
62,886
-
571,631
Depreciation and impairment
At 1 July 2024
154,325
62,886
-
217,211
Depreciation charged in the year
8,575
-
-
8,575
At 30 June 2025
162,900
62,886
-
225,786
Carrying amount
At 30 June 2025
345,845
-
-
345,845
At 30 June 2024
354,420
-
-
354,420

Included within freehold land and buildings is freehold land at a cost of £80,000 (2024: £80,000) which is not depreciated.

NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 35 -
19
Fixed asset investments
Group
Listed investments
Investments in subsidiary companies
Total
£
£
£
Cost or valuation
At 1 July 2024
1,035,138
-
1,035,138
Additions
780,243
-
780,243
Valuation changes
(15,556)
-
(15,556)
Disposals
(785,686)
-
(785,686)
At 30 June 2025
1,014,139
-
1,014,139
Carrying amount
At 30 June 2025
1,014,139
-
1,014,139
At 30 June 2024
1,035,138
-
1,035,138

All investments are carried at their fair value. Investment in equities and fixed interest securities are all traded in quoted public markets, primarily in the London Stock Exchange. Holdings in common investment funds, unit trusts and open-ended investment companies are at the bid price. The basis of fair value for quoted investments is equivalent to the market value, using the bid price. Asset sales and purchases are recognised at the date of trade at cost (that is their transaction value).

 

The charity is operating an investment policy that provides for a degree of diversification of holdings with different common investment funds. The charity has a reasonably large fixed interest section (10%) to provide a level of income on a regular basis, although is not reliant upon this to undertake its normal activities. A portion is invested in equities spread across the; UK (9%); Europe (11%); North America (48%); Japan (4%); the Far East and Australasia (2%); and other international markets (4%). This helps to mitigate the impact of significant movements in exchange rates and localised economic issues affecting the value of the portfolio. The other 12% is invested in property, alternative assets, commodities and cash.

 

The charity does not make use of derivatives and similar complex financial instruments as it takes the view that investments are held for their longer term growth and annual income.

 

The charity has no material investment holdings in markets subject to exchange controls or trading restrictions.

NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
19
Fixed asset investments
(Continued)
- 36 -
Charity
Listed investments
Investments in subsidiary companies
Total
£
£
£
Cost or valuation
At 1 July 2024
1,035,138
1
1,035,139
Additions
780,243
-
780,243
Valuation changes
(15,556)
-
(15,556)
Disposals
(785,686)
-
(785,686)
At 30 June 2025
1,014,139
1
1,014,140
Carrying amount
At 30 June 2025
1,014,139
1
1,014,140
At 30 June 2024
1,035,138
1
1,035,139
20
Stocks
Group
Group
Charity
Charity
2025
2024
2025
2024
£
£
£
£
Finished goods and goods for resale
5,478
6,243
-
-
21
Debtors
Group
Group
Charity
Charity
2025
2024
2025
2024
Amounts falling due within one year:
£
£
£
£
Trade debtors
314,394
296,865
162,201
105,200
Amounts owed by subsidiary undertakings
-
-
168,257
163,049
Prepayments and accrued income
5,665
13,598
1,965
12,393
320,059
310,463
332,423
280,642
NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 37 -
22
Creditors: amounts falling due within one year
Group
Group
Charity
Charity
2025
2024
2025
2024
£
£
£
£
Other taxation and social security
100,854
76,210
10,017
9,511
Deferred income
23
101,841
177,730
-
-
Trade creditors
80,684
38,154
55,124
-
Other creditors
3,558
6,334
-
-
Accruals and deferred income
460,251
648,503
423,069
606,777
747,188
946,931
488,210
616,288
23
Deferred income
Group
Group
Charity
Charity
2025
2024
2025
2024
£
£
£
£
Other deferred income
101,841
177,730
-
-
101,841
177,730
-
-

Deferred income is included in the financial statements as follows:

2025
2024
2025
2024
£
£
£
£
Deferred income at 1 July 2024
177,730
232,590
-
-
Released from previous periods
(177,730)
(232,590)
-
-
Resources deferred in the year
101,841
177,730
-
-
Deferred income at 30 June 2025
101,841
177,730
-
-

Income is received in advance of NQJ and Diploma in Journalism (Prelims) exams and apprenticeship end point assessments. These amounts are deferred to be recognised when the course or exam takes place. Income is also received in advance for training and sponsored events, and released from deferred income when the training course or event takes place.

NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 38 -
24
Restricted funds
Group and charity
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
Movement in funds
Movement in funds
Balance at
1 July 2023
Incoming resources
Resources expended
Transfers
Balance at
30 June 2024
Balance at
1 July 2024
Incoming resources
Resources expended
Transfers
Balance at
30 June 2025
£
£
£
£
£
£
£
£
£
£
Journalism Diversity Fund
538,494
417,546
(394,542)
(30,643)
530,855
530,855
415,750
(363,914)
(50,213)
532,478
Community News Project
557,033
49,894
(375,492)
-
231,435
231,435
16,367
(46,792)
(201,010)
-
TS Murray award
1,601
-
(500)
-
1,101
1,101
-
-
-
1,101
1,097,128
467,440
(770,534)
(30,643)
763,391
763,391
432,117
(410,706)
(251,223)
533,579

Journalism Diversity Fund - The fund is used to foster greater diversity in the newsroom by promoting careers in journalism and awarding bursaries to those from minority ethnic and social communities without the financial means to attend NCTJ pre-entry courses.

 

Community News Project - The fund is designed to help diversity in local newsrooms across the United Kingdom and to support local news organisations by identifying and placing community journalists including a focus on developing a training scheme / qualification.

 

TS Murray award - The TS Murray award is presented annually for the best National Certificate Exam (NCE) result achieved by a candidate employed by a Scottish newspaper.

 

Transfers between funds

The transfer from the Journalism Diversity Fund represents the administrative cost of adminstering that fund.

 

The transfer from the Community News Project is due to the project finishing during the year, with final payments being made in December 2024. Funds were released with agreement from the funder.

NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 39 -
25
Designated funds
Group and charity
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
Movement in funds
Movement in funds
Balance at
1 July 2023
Incoming resources
Resources expended
Transfers
Balance at
30 June 2024
Balance at
1 July 2024
Incoming resources
Resources expended
Transfers
Balance at
30 June 2025
£
£
£
£
£
£
£
£
£
£
Property fund
362,994
-
(8,575)
-
354,419
354,419
-
(8,574)
-
345,845
Community News Project
876,290
33,580
(229,730)
(16,688)
663,452
663,452
30,696
(60,725)
(633,423)
-
Community Reporters' Fund
-
-
-
-
-
-
-
(394,626)
450,000
55,374
Accreditation
-
-
-
-
-
-
-
(22,307)
150,000
127,693
Marketing
-
-
-
-
-
-
-
(15,817)
75,000
59,183
1,239,284
33,580
(238,305)
(16,688)
1,017,871
1,017,871
30,696
(502,049)
41,577
588,095

Property fund - The fund represents the sums expended on the charity's freehold property less accumulated depreciation.

 

Community News Project - The fund represents the funds permitted to be used for third party administration, including training and events. The project finished in December 2024 and the remaining amount was released back to unrestricted funds.

 

Community Reporters’ Fund - This fund is to fund six community news reporters over two years.

 

Accreditation fund - This fund is to support a marketing programme to increase accreditation growth.

 

Marketing fund - This fund is to fund a marketing executive post for two years.

NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 40 -
26
Unrestricted funds
Group
Movement in funds
Movement in funds
Balance at
1 July 2023
Incoming resources
Resources expended
Transfers
Revaluations, gains and losses
Balance at
30 June 2024
Balance at
1 July 2024
Incoming resources
Resources expended
Transfers
Revaluations, gains and losses
Balance at
30 June 2025
£
£
£
£
£
£
£
£
£
£
£
£
Income fund
311,125
116,917
(340,537)
219,312
-
306,817
306,817
136,298
(52,593)
450,552
-
841,074
Capital fund
946,915
-
-
(8,932)
97,155
1,035,138
1,035,138
-
(5,443)
-
(15,556)
1,014,139
Subsidiary undertaking
44,434
1,341,969
(1,184,688)
(163,049)
-
38,666
38,666
1,391,074
(1,160,995)
(240,906)
-
27,839
1,302,474
1,458,886
(1,525,225)
47,331
97,155
1,380,621
1,380,621
1,527,372
(1,219,031)
209,646
(15,556)
1,883,052
Charity
Movement in funds
Movement in funds
Balance at
1 July 2023
Incoming resources
Resources expended
Transfers
Revaluations, gains and losses
Balance at
30 June 2024
Balance at
1 July 2024
Incoming resources
Resources expended
Transfers
Revaluations, gains and losses
Balance at
30 June 2025
£
£
£
£
£
£
£
£
£
£
£
£
Income fund
311,125
116,918
(340,537)
219,312
-
306,818
306,818
377,204
(52,593)
209,646
-
841,075
Capital fund
946,915
-
-
(8,932)
97,155
1,035,138
1,035,138
-
(5,443)
-
(15,556)
1,014,139
1,258,040
116,918
(340,537)
210,380
97,155
1,341,956
1,341,956
377,204
(58,036)
209,646
(15,556)
1,855,214
NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 41 -
27
Analysis of net assets between funds
Group
Unrestricted funds
Designated funds
Restricted funds
Total
Unrestricted funds
Designated funds
Restricted funds
Total
2025
2025
2025
2025
2024
2024
2024
2024
£
£
£
£
£
£
£
£
Fund balances at 30 June 2025 are represented by:
Tangible assets
29,797
345,845
-
375,642
32,849
354,420
-
387,269
Investments
1,014,139
-
-
1,014,139
1,035,138
-
-
1,035,138
Current assets/(liabilities)
839,116
242,250
533,579
1,614,945
312,634
663,451
763,391
1,739,476
1,883,052
588,095
533,579
3,004,726
1,380,621
1,017,871
763,391
3,161,883
Charity
Unrestricted funds
Designated funds
Restricted funds
Total
Unrestricted funds
Designated funds
Restricted funds
Total
2025
2025
2025
2025
2024
2024
2024
2024
£
£
£
£
£
£
£
£
Fund balances at 30 June 2025 are represented by:
Tangible assets
-
345,845
-
345,845
-
354,420
-
354,420
Investments
1,014,140
-
-
1,014,140
1,035,139
-
-
1,035,139
Current assets/(liabilities)
841,074
242,250
533,579
1,616,903
306,817
663,451
763,391
1,733,659
1,855,214
588,095
533,579
2,976,888
1,341,956
1,017,871
763,391
3,123,218
NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 42 -
28
Operating lease commitments
Group

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within one year
1,773
17,046
29
Related party transactions
Remuneration of key management personnel

The key management personnel of the charity comprise the Directors, Chief Executive Officer, Head of Finance and IT, Head of Qualifications, Head of Partnerships & Projects, Head of Marketing & Communcations, Head of Awarding and Head of Journalism Skills Academy.

 

Total employment benefits including employer pension contributions of key management personnel were:

2025
2024
£
£
Aggregate compensation
517,653
579,275
Transactions with related parties

During the year, the charity charged its trading subsidiary a management fee of £39,156 (2024: £44,733) and rent of the premises of £24,000 (2024: £24,000).

 

During the year, the trading subsidiary charged the charity £nil (2024: £6,298) for staff costs in relation to the Community News Project.

 

The trading subsidary donated by way of a Deed of Covenant £177,750 (2024: £163,049) to the charity. At 30 June 2025, the trading subsidary owed the charity £168,257 (2024: £163,049).

NATIONAL COUNCIL FOR THE TRAINING OF JOURNALISTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 43 -
30
Cash generated from operations
2025
2024
£
£
Deficit for the year
(157,157)
(477,003)
Adjustments for:
Investment income recognised in statement of financial activities
(85,710)
(129,726)
Loss on disposal of tangible fixed assets
889
3,463
Fair value gains and losses on investments
15,556
(97,155)
Depreciation and impairment of tangible fixed assets
18,253
26,892
Movements in working capital:
Decrease in stocks
765
407
(Increase)/decrease in debtors
(9,596)
81,757
(Decrease) in creditors
(123,853)
(1,341,973)
(Decrease) in deferred income
(75,889)
(54,860)
Cash absorbed by operations
(416,742)
(1,988,198)
31
Analysis of changes in net funds

The charity had no debt during the year.

2025-06-302024-07-01falsefalseCCH SoftwareiXBRL Review & Tag 2025.2027206302024-07-012025-06-3002720630bus:Director12024-07-012025-06-3002720630bus:Director22024-07-012025-06-3002720630bus:Director52024-07-012025-06-3002720630bus:Director72024-07-012025-06-3002720630bus:Director82024-07-012025-06-3002720630bus:Director92024-07-012025-06-3002720630bus:Director102024-07-012025-06-3002720630bus:Director112024-07-012025-06-3002720630bus:Director132024-07-012025-06-3002720630bus:Director142024-07-012025-06-3002720630bus:Director152024-07-012025-06-3002720630bus:Director162024-07-012025-06-3002720630bus:Director172024-07-012025-06-3002720630bus:Director32024-07-012025-06-3002720630bus:Director42024-07-012025-06-3002720630bus:Director62024-07-012025-06-3002720630bus:Director122024-07-012025-06-30027206302025-06-30027206302024-06-30027206302023-07-012024-06-3002720630bus:FRS1022024-07-012025-06-3002720630bus:Audited2024-07-012025-06-3002720630bus:FullAccounts2024-07-012025-06-30xbrli:purexbrli:sharesiso4217:GBP