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2025-12-31-accounts

Registered company number 03283252 (England and Wales) Registered charity number 1060668

BROADCAST JOURNALISM TRAINING COUNCIL

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

BROADCAST JOURNALISM TRAINING COUNCIL

INDEX

Page
Trustees' report 1 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 13
This page does not form part of the financial statements
Detailed statement of financial activities 14

BROADCAST JOURNALISM TRAINING COUNCIL

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.

The BJTC is the largest broadcast and online journalism accreditation body in the UK's higher education sector. This growth has taken place during a period in which we have applied increased rigour to our review and inspection processes, ensuring that accredited courses continue to meet the highest professional standards.

The BJTC requirements are reviewed every year by our industry and academic partners to ensure they remain current and relevent. In 2025, updates were made to Newsdays to ensure they included a range of broadcast and online platforms. However, the requirement for them to be taught across consecutive days was removed due to increased academic pressures around staffing, timetabling and finances. Other changes were agreed to ensure staff skills are routinely updated and outside speakers are included in timetabling. This will allow students to receive current, up-to-date teaching that reflects current industry practises.

The BJTC’s industry sponsorship remains strong with continued, dynamic relationships with the BBC, Sky News, ITV News, Channel 4, ITN, Bauer, Global, the NUJ, Reuters and Associated Press.

2025 was the sixth year of the Placement Assistance Scheme (PAS), aimed at tackling some of the challenges students face in funding crucial placements that are recognised as the first step to finding work in journalism. In 2025, 122 applicants were awarded the grant of £200 towards their placements. When the scheme was set up, the BJTC pledged £15K every year for five years. This year, the scheme was able to to run with no further funding. Overall, the scheme has supported (to date) 485 students on placements, with the potential for a final 37 students to claim by the August 2026 deadline.

The BJTC Partners Day was held at the University of Salford. The day included sessions on Embedding Diversity in the Curriculum, Sports Journalism Skills, and a panel discussion on emerging industry skills. The conference was successful with input from industry colleagues and positive feedback from delegates.

The annual BJTC Journalism Awards once again showcased the exceptional work produced by newly qualified journalists from across the UK, with finalists from 40 accredited courses competing across TV, radio, online, podcast, and social media categories. Hosted at Bauer Media HQ and attracting more than 170 entries, the event on 20th November 2025 recognised 15 winners, including the prestigious Steve Harris Award, won by a student from the University of Sheffield. Approximately 110 guests attended the awards evening which was presented by Heart presenter Neev Spencer.

Every year we award BJTC Skills Certificates to successful graduates from Accredited courses. The certificates are free and optional and in 2025 we issued over 578 certificates from 29 accredited courses.

Our accredited courses undergo annual student-number audits, providing valuable data that enables us to predict overall trends and their potential implications for BJTC finances. The BJTC has managed to hold income steady despite pressures across the journalism sector and a reduction in student numbers. This is due to modest inceases in accrediation course numbers and judicious financial planning, in consultation with our industry and academic partners.

FINANCIAL REVIEW

During the year, the charitable company made a deficit of £17,106 (2024: £26,981 surplus), and at the year end held total funds of £114,761 (2024: £131,867). This deficit does not indicate an underlying financial concern but reflects several, one off factors: PAS grants were paid from brought forward funds; conference costs were higher than usual; support costs rose by 7.3% (note 5); staff costs this year have increased because a one-off refund of National Insurance Contributions was recognised in FY2024, lowering last year’s charge in the SOFA; the underlying staff costs remain consistent. Income was also lower due to no PAS receipts and fewer reviews completed during the period. The trustees consider the financial position to be stable, supported by current management projections.

Officers are appointed by the board as consultants to them, to assist in the administration and day to day running of the charity. The secretary, treasurer and company administrator and panel leaders received fees during the year totalling £38,562 (2024: £37,263). None of these officers were trustees of the charity. Trustees received no fees in connection with their duties as trustees as these are provided on a voluntary basis with just travel and subsistence expenses being reimbursed.

1

BROADCAST JOURNALISM TRAINING COUNCIL

TRUSTEES' REPORT (continued)

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. In June 2012, the charity adopted new Articles of Association to reflect the introduction of the Charities Act 2011 and the Companies Act 2006.

Appointment to the Board

The methods for appointing Board members are set out in our Articles of Association adopted at our AGM in 2012. Under these Articles, major industry sponsors each appoint senior managers to the Board. Representatives of the Universities with accredited courses elect 6 course leaders from their number, to represent them on the Board. Each elected college representative serves for 3 years.

Induction and Training

Prior to appointment, potential Board members are informed of their liabilities and responsibilities as both Board members and Trustees. The Company Secretary takes responsibility to ensure that new Board members have access to all relevant documents and to bring them up to date on the current priorities of the BJTC.

Risk Management

The Trustees have a duty to identify and review the risks to which the charity is exposed, and to ensure appropriate controls are in place to provide reasonable insurance against fraud and error.

BJTC Reserves Policy

It is the policy of the BJTC to hold in reserves the equivalent of four months general running costs. In addition to this the BJTC can hold unallocated funds for the purposes of supporting, promoting and enhancing accreditation services and to further the objectives of the BJTC.

But it is noted that circumstances may change with time and trustees will review the policy at least annually as part of its planning processes. The amount held in reserves will also be monitored during the course of the year as part of a charity’s budgetary processes.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's objectives and aims in the year under review were the monitoring, evaluation and accreditation of educational courses in broadcast and multi-media journalism.

The Broadcast Journalism Training Council (BJTC) exists to set and maintain standards of journalism training in the UK. Skills and knowledge required by these standards are then used to assess journalism training courses around the whole of the UK and if courses meet those standards then they are formally recognised as ''accredited.''

This process is also growing in importance as the whole news industry meets the challenges set by changing viewing, listening and reading habits as well as the impact of new technology. The BJTC aims to ensure that graduates from these accredited courses are best prepared for careers in this fast-changing industry.

The trustees are aware that they must carry on the charity's activities for the public benefit and they must pay due regard to the guidance on public benefit issued by the Charity Commission. They consider that the charity's aims and activities are for the public benefit as outlined above.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

03283252 (England and Wales)

Registered Charity number

1060668

2

BROADCAST JOURNALISM TRAINING COUNCIL

TRUSTEES' REPORT (continued)

REFERENCE AND ADMINISTRATIVE DETAILS (CONTINUED)

Trustees

Trustees
R M Bernard
C H R M Smith
C L Bamfield - Resigned 2 January 2025
J R Barsby
R P Elias
J R Porter
G E Slack
L Herbison
A Harbin
C Howard
M P Walsh
W P Cope
T B John
G F Melody-Gardner
R Popat
D Navanayagam
M Brindley - Resigned 15 April 2025
C Chohan
A F Mcguire - Resigned 1 September 2025
J Michalczuk
B Z Fahim - Appointed 1 September 2025
M Ponting - Appointed 21 October 2025
L A Purves - Appointed 21 October 2025
J L Potts - Appointed 10 November 2025
D A Gorbutt - Appointed 28 January 2025

Company Secretary

H L Fiore Hurd

Registered office

2 – 4 Packhorse Road Gerrards Cross Buckinghamshire SL9 7QE

Independent examiner

Nunn Hayward LLP Chartered Accountants 2-4 Packhorse Road Gerrards Cross Buckinghamshire SL9 7QE

3

BROADCAST JOURNALISM TRAINING COUNCIL

TRUSTEES' REPORT (continued)

STATEMENT OF TRUSTEES RESPONSIBILITIES

The trustees (who are also the directors of Broadcast Journalism Training Council for the purposes of company law) are responsible for preparing the report of the trustees 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by the board of trustees on 1 July 2026 and signed on its behalf by:

R M Bernard Chairman

4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BROADCAST JOURNALISM TRAINING COUNCIL

I report to the trustees on my examination of the accounts of the Broadcast Journalism Training Council for the year ended 31 December 2025 as set out on pages 6 to 13.

Responsibilities and basis of report

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

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

Independent examiner's statement

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

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

Tom Lacey FCCA Nunn Hayward LLP Chartered Accountants 2-4 Packhorse Road Gerrards Cross Buckinghamshire SL9 7QE

Date: 2 July 2026

5

BROADCAST JOURNALISM TRAINING COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2025

----- Start of picture text -----
Unrestricted Restricted Total Total
Fund Fund 2025 2024
Notes £ £ £ £
INCOME AND ENDOWMENTS
Charitable activities 3 155,405 - 155,405 183,787
Investment income 3 1,817 - 1,817 2,376
Other - Interest from HMRC 3 - 65.00
TOTAL INCOME 157,222 - 157,222 186,228
EXPENDITURE
Charitable activities 4 165,528 8,800 174,328 159,247
TOTAL EXPENDITURE 165,528 8,800 174,328 159,247
TOTAL INCOME/(EXPENDITURE) (8,306) (8,800) (17,106) 26,981
TRANSFERS BETWEEN FUNDS 12 (1,733) 1,733 - -
NET MOVEMENT IN FUNDS (10,039) (7,067) (17,106) 26,981
Fund balances brought forward 12 94,717 37,150 131,867 104,886
Fund balances carried forward 12 84,678 30,083 114,761 131,867
----- End of picture text -----

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

6

BROADCAST JOURNALISM TRAINING COUNCIL (REGISTERED NUMBER 03283252)

BALANCE SHEET AS AT 31 DECEMBER 2025

----- Start of picture text -----
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible assets 8 322 429
CURRENT ASSETS
Debtors 9 10,346 12,916
Cash at bank 10 116,282 133,934
126,628 146,850
CREDITORS -
Amounts falling due within one year
Creditors and accruals 11 12,189 15,412
NET CURRENT ASSETS 114,439 131,438
NET ASSETS 114,761 131,867
FUNDS
Restricted funds 12 30,083 37,150
Designated funds 12 - -
General fund 12 84,678 94,717
TOTAL CHARITY FUNDS 114,761 131,867
----- End of picture text -----

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025. No members have deposited a notice pursuant to section 476 of the Companies Act 2006 requiring an audit.

The trustees acknowledge their responsibilities for:

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and in accordance with FRS102 section 1A – small entities.

Approved by the board of trustees on 1 July 2026 and signed on its behalf by

R M Bernard Trustee

Registered charity number: 1060668

7

BROADCAST JOURNALISM TRAINING COUNCIL

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

1 STATUTORY INFORMATION

The Broadcast Journalism Training Council is a company limited by guarantee registered in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given on page 3 of these financial statements. The nature of the charity’s operations and principal activities are the monitoring, evaluation and accreditation of higher education courses in broadcast and multi-media journalism.

2 ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared in accordance with Charities Act 2011, the Companies Act 2006, 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 (FRS102) and the provisions of FRS 102 Section 1A small entities.

The financial statements are prepared on a going concern basis under the historical cost convention and presented in sterling which is the functional currency of the charity and rounded to the nearest £1.

Going concern

The financial statements have been prepared on the going concern basis which assumes that the charitable company will continue for the foreseeable future.

The charitable company is financially stable and has reserves in excess of 9 months of running costs. On this basis the trustees consider it appropriate to continue to adopt the going concern basis for the preparation of the financial statements.

Cash flow statement

The charity has not included a cash flow statement as it has claimed exemption under FRS 102 Section 1A.

Income

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. Income that has been invoiced but relating a future period is deferred.

No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102) as this is deemed to be negligible.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

8

BROADCAST JOURNALISM TRAINING COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

2 ACCOUNTING POLICIES (CONTINUED)

Allocation and apportionment of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, personnel and governance costs which support the Charity's activities. All support costs have been allocated to the Charity's primary charitable activity of education.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 25% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Designated funds are unrestricted funds which have been ear marked for use for a specific purpose.

Debtors receivable and creditors payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

Financial instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

9

BROADCAST JOURNALISM TRAINING COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

----- Start of picture text -----
3 INCOME 2025 2024
£ £
Charitable activities
Education 155,405 183,787
155,405 183,787
Investment income 2025 2024
£ £
Interest received 1,817 2,376
1,817 2,376
Other income 2025 2024
£ £
Interest received from HMRC - 65
- 65
PAS and Staff Direct Support
4 CHARITABLE ACTIVITIES Awards costs costs costs Total
£ £ £ £ £
Education 8,800 87,294 26,805 51,429 174,328
5 SUPPORT COSTS Management Finance Governance Total
£ £ £ £
Education 47,494 95 3,840 51,429
2025 2024
£ £
Insurance 325 325
Telephone 2,541 2,326
Postage and stationery 1,415 832
Computer costs 198 994
Sundry expenses 15 200
Administrations fees 41,068 39,181
Depreciation of tangible assets 107 143
Bank charges 95 134
Professional fees 810 881
Independent examiner's fees 3,030 2,715
Interest paid to HMRC - 173
Bad debt 1,825 1,825
51,429 47,904
6 NET INCOME/(EXPENDITURE) is stated after charging/(crediting)
2025 2024
£ £
Depreciation - of tangible fixed assets 107 143
----- End of picture text -----

10

BROADCAST JOURNALISM TRAINING COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

7
STAFF COSTS
Wages and salaries
Social security
Pension		 2025
£
82,300
2,525
2,469
87,294		 2024
£
80,325
(9,170)
2,410
73,565

The average number of staff during the year, excluding directors, was 1 (2024: 1).

Emoluments of staff earning in excess of £60,000 was as follows:
£70,000 - £83,000		 2025
No
1
1		 2024
No
1
1

TRUSTEES' REMUNERATION, BENEFITS AND EXPENSES

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

During the year expenses reimbursed to trustees were £2,074 (2024: £816).

8 TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
COST
At 1 January 2025
Additions in year
At 31 December 2025
DEPRECIATION
At 1 January 2025
Depreciation in the year
At 31 December 2025
NET BOOK VALUE
At 31 December 2025
At 31 December 2024		 Computer
equipment
£
8,241
-
8,241
7,812
107
7,919
322
429

11

BROADCAST JOURNALISM TRAINING COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

----- Start of picture text -----
9 DEBTORS 2025 2024
£ £
Trade debtors 1,255 1,825
PAYE debtor 9,091 11,091
10,346 12,916
10 CASH AT BANK 2025 2024
£ £
Cash at bank 116,282 133,934
116,282 133,934
11 CREDITORS - AMOUNTS FALLING 2025 2024
DUE WITHIN ONE YEAR £ £
- -
Other taxes and social security
Other creditors 480 469
PAS grant payable 7,400 10,750
Accruals and deferred income 4,309 4,193
12,189 15,412
12 MOVEMENT IN FUNDS Unrestricted
General Designated Restricted Total
£ £ £ £
As at 1 January 2025 94,717 - 37,150 131,867
Incoming resources 157,222 - - 157,222
Resources expended (165,528) - (8,800) (174,328)
Surplus/(deficit) for year (8,306) - (8,800) (17,106)
Transfer (1,733) 1,733 -
As at 31 December 2025 84,678 - 30,083 114,761
Analysis of net assets by funds:
£ £ £ £
Fixed assets
322 - - 322
Debtors 10,346 - - 10,346
Cash at bank
78,799 - 37,483 116,282
Creditors and accruals (4,789) - (7,400) (12,189)
As at 31 December 2025 84,678 - 30,083 114,761
----- End of picture text -----

Restricted Reserves

The charity has one restricted reserve, the Placement Assistance Scheme (PAS). The purpose of the fund is to financially assist students by awarding grants to assist with the cost of taking-up industry placements. Placements which are seen as an important factor in securing initial employment in journalism.

12

BROADCAST JOURNALISM TRAINING COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

13 RELATED PARTY DISCLOSURES

The only related party transactions during the year was the reimbursement of £2,074 travel and subsistence expenses across 10 trustees. No individual trustee was reimbursed more than £312.

14 FINANCIAL INSTRUMENTS

Financial assets measured at amortised costs amounted to £1,255 (2024: £1,825). Financial liabilities at amortised costs amounted to £7,400 (2024 - £10,750).

15
INCOME AND ENDOWMENTS
Charitable activities
Investment income
Other interest from HMRC
TOTAL INCOME
EXPENDITURE
Charitable activities
TOTAL EXPENDITURE
TOTAL INCOME/(EXPENDITURE)
TRANSFERS BETWEEN FUNDS
NET MOVEMENT IN FUNDS
COMPARATIVE STATEMENT OF
FINANCIAL ACTIVITIES
Fund balances brought forward
Fund balances carried forward		 Unrestricted
Fund
£
168,787
2,376
65
171,228
135,067
135,067
36,161
(15,000)
21,161
73,556
94,717		 Restricted
Fund
£
15,000
-
15,000
24,180
24,180
(9,180)
15,000
5,820
31,330
37,150		 Total
2024
£
183,787
2,376
65
186,228
159,247
159,247
26,981
-
26,981
104,886
131,867

13

BROADCAST JOURNALISM TRAINING COUNCIL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025

----- Start of picture text -----
2025 2024
£ £
INCOME AND ENDOWMENTS
Fees and subscriptions 155,405 183,787
Investment income 1,817 2,376
Other - interest from HMRC - 65
Total incoming resources 157,222 186,228
EXPENDITURE
Staff costs
Salaries 82,300 80,325
National insurance 2,525 (9,170)
Pension contributions 2,469 2,410
87,294 73,565
Direct costs
Travel, subsistence, meetings and conferences 26,305 13,098
Steve Harris Award 500 500
26,805 13,598
Management costs
Insurance 325 325
Telephone 2,541 2,326
Postage and stationery 1,415 832
Computer costs 198 994
Administration fees 41,068 39,181
Bad debt 1,825 -
Computer equipment 107 143
Sundry 15 200
Interest paid to HMRC - 173
47,494 44,174
Finance costs
Bank charges 95 134
95 134
Governance costs
Professional fees 810 881
Independent examiner's fees 3,030 2,715
3,840 3,596
Derek Dowsett Award - 1,000
Placement grants 8,800 23,000
Placements expenses - 180
Placement Assistance Scheme 8,800 24,180
Total resources expended 174,328 159,247
Net surplus/(deficit) (17,106) 26,981
----- End of picture text -----

This page does not form part of the financial statements

14