Registered number: 07203313
Charity number: 1135880
NORTHERN INTER-SCHOOLS CHRISTIAN UNION
(A Company Limited by Guarantee)
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Armstrongwatson,
Accountants, Business & Financial Advisers

NORTHERN INTER-SCHOOLS CHRISTIAN UNION
(A Company Limited by Guarantee)
CONTENTS
Page
Reference and Administrativè Details of the Charlty, its Trustees and Advisers
Trustees, Report
Independent Examinerfs Report
Statement of Financlal Activitieg
10
Balance Sheet
12-13
Notes to the Financlal Statements
14-26

NORTHERN INTER-SCHOOLS CHRISTIAN UNION
(A Company Limited by Guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2024
Trustees
Mr David Grime, Trustee
Mrs Ruth Houston, Trustee
Mr Alastair Richards, Trustee
Mr lan Harvie, Trustee
Reverend Mathew Ineson, Trustee
Mrs Susan Gorman, Trustee (resigned 1 July 2024)
Company registered
numb8r
07203313
Charlty registered
number
1135880
Reglstered office
57 Lancaster Road
Carnforth
Lancashire
LA5 9LE
Accountants
Armstrong Watson LLP
Carleton House
136 Gray Street
Workington
Cumbria
CA14 2LU
Page 1

NORTHERN INTER-SCHOOLS CHRISTIAN UNION
(A Company Limited by Guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their annual report together with the financial statements of Ihe charity for the year 1
January 2024 to 31 December 2024. The Annual Report serves the purposes of both a Trustees, report and
directors, report under company law. The Trustees confirm that the Annual Report and financial statements of
the charitable company comply with the current statutory requirements, the requirements of Ihe charitable
company's governing document and the provisions of the Statement of Recommended Pra¢lice (SORP)
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland (FRS1021 (effective 1 January 2019).
Since the Charity qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required
of medium and large companies under the Companies Act 2006 (Strategic Report and Directors, Reporti
Regulations 2013 has been omitted.
Company information
Introduction
The Northern Inter-schools Christian Union is a charitable company limiled by guarantee. It was incorporated on
25th March 2010 lo take over from the North Wesl Evangelistic Trust (Charity No. 246661). This had been
formed in 1965 wth the aim of making known the gospel of the Lord Jesus Christ in North West England by all
possible means. NISCU was sel up under a Memorandum of Association agreed by the existing trustees of
NWET on 9th March 2010 and is governed by Articles ofAssociation.
Constitutional Objects and Policies
NISCU is a non-denominational organisation committed to Christian ministry and to acting co-operatively with
local churches in its work with young people. Authority is in the hands of the Directors who have delegated that to
the Chief Executive Officer whose powers, as well as those of the Area Support Groups, are regulated by written
policies. NISCU acts as a resource for local schools, so that the central beliefs of the Christian faith may be
communicated to young people in an appropriate way as part of their education. It operates in a number of
geographical areas in north-west England.
Polic
The main objective is that..
Children and young people in education (pnncipally in Northern England) will grow in their knowledge and
understanding of the Christian faith as found in the Bible, and also in understanding its implications.
Directors
David Grime (Chairman)
lan Harvie
Ruth Houston
Mathew Ineson
Alastair Richards
Chief Executive Officer
Nicholas Klein
Page 2

NORTHERN INTER-SCHOOLS CHRISTIAN UNION
IA Company Limited by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Registered Office
57 Lancaster Road,
Camforth,
Lancashire, LA5 9LE
Telephone.. 01524 732 764
E-mail..
admin@niscu.org.uk
Website..
www.niscu.org.uk
Objectives and actlvities
. Business Revlew
Publlc Benefit
In all its activities the directors are mindful of their duty to provide public benefit by making access widely
available and serving the needs of the schools in which NISCU stsff work.
NISCU has an open access policy for its general School clubs so that any student of appropriate year group may
attend. For residential events {weekends or full weeks) each of the constituent areas provides funding for those
families of limiled means where appropriate. This is done by use of general funds or personal sponsorship by
supporters of the charity.
Activltles
In school
The Core tasks of staff when working in schools fall into the categories shown below. Assemblies and lessons fit
the needs of the school, and clubs are voluntary and open to all who wish to attend.
Assemblies
These have been for either the whole school or specific groups. They are at the invitation of the school and are
designed to inform students and to encourage them to think for Ihemselves about issues of faith, ethics and
lifestyle. Within NISCU'S stated aims content can be customised to school requests.
Primary work includes a programme of assemblie5 at intervals requested by the schools, some once per term or
half lerm and others monthly. Puppet shows have an important place particularly in areas where there are
four dedicated volunteer teams in total. In other areas the school's workers themselves use puppets when
appropriate.
Lessons
According to the needs of the schools and the skills of NISCU staff, lessons include Religious Education.,
Personal and Social Education., English; Art, Drama and Poetry, but are not restricted to these.
Clubs
These take place during lunch breaks or after school. They are open to anyone (subject to age) and are
designed to be both recreational and thought-provoking about the Christian faith and related issues. The content
and style is tailored to the participants.
Page 3

NORTHERN INTER-SCHOOLS CHRISTIAN UNION
(A Company Limited by Guarantee)
TRUSTEES, REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Objectives and activitles (continued
Pastoral
In a few cases, where the school authorities request, NISCU staff have been involved in pastoral and mentoring
work.
Video material
Use of video links and pre-recorded material continue lo be used, using skills leamed during the Covid
pandemic. This has enabled Christian ministry to be shared in a greater number of schools, both Ihose regularly
visited, and some not previously partnered with NISCU.
Continued Professional Develo
men
Work in this area has, again, been severely curtailed, but it is hoped that it will resume during the coming year.
Beyond the school
Growth and D velo
ment
The Furness area is slill dormant, but working in thi5 area is still very much an ambition of the Directors. Merging
th an adjoining area may be a possibility.
Staff have increased their efforts to provide links wth local churches and seek to encourage, help and resource
them as they work with young people. This is an area of work which continues to be given greater emphasis,
together with building relationships throughout the NISCU region. The termly Connect bulletin is part of that
effort.
NISCU Connect. an initiative introduced towards the end of 2022 has continued. Circulated lermly 'Connect'
schedules all church activities and events that may be of interest to children and young people in a given area.
Residential evenls
There were no residentials planned for this year, but consideration is being given to future events.
Stu
t volunteers
There have been no student volunteers this year, but as in the past it is an area we would encourage in the
future when appropriate.
Communit links
Unfortunately, the collaboration with the Church of England Blackburn Diocese and the 'Bishop's Bible
Challenge, has not resumed since the pandemic. However, the Directors would be very supportive of further
work in this are if opportunity arose.
Listenin Service
Due to financial constraints some managerial changes have been made, but it is pleasing to note that medium
term funding has been secured from outside sources. The CEO has taken over the management of the Service.
Volunteers continue to be trained in most parts of the NISCU operational area.
Page 4

NORTHERN INTER-SCHOOLS CHRISTIAN UNION
(A Company Limited by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Achievements and performance
a. Main achievements of the charlty
NISCU has maintained and improved its relationships wsth schools and churches, throughout the year, making
new contacts in some instances.
The puppet teams continue to be popular and in demand, especially at Christmas and Easter.
Listening Services has progressed over the year, with new volunteers added to their number and addilional
funding obtained. Schools, in particular, are increasingly asking for this facility.
Data for the whole of our area is shown in the accompanying summary.
Total
202
3,549
Primary
180
2,328
Secondary
22
1,223
No. of Schools
No. of Sessions
Of which are..
Lessons
540
Clubs in school
821
Clubs in church
56
Assemblieslcollective Worship 612
Listening Session
1,433
Puppet shows
73
Other sessions
46
530
226
25
598
870
73
36
10
595
31
14
63
10
Financlal review
. Property and finance
57 Lancaster Road, Carnforth meets the company's need for a central office and is generally maintained in good
condition. The upper floor of the building provides separate office and toilet facilities for "Sportsreach., a local
Christian charity, with whom we have links, which rents this space.
Damp ingress of the property has been a concern and is being monitored.
Low operating cost for the buildings at 57 Lancaster Road, along with consistent giving to the charity, enable the
directors to report that, at the end of 2024, NISCU'S accounts are debt-free. The company has no investments
apart from bank deposits and owns outright 57 Lancaster Road, Carnforth and its fixtures and fittings, together
wth the equipment provided for the staff for carrying out their duties.
The SMT and Directors continue to look at the future funding of NISCU, both short and medium term and Gonsult
regularly with support group officers about ways of achieving income that wll sustain development of activities
from the centre as well as the Areas.
Some Areas have office space provided freely or at low cost, by local churches.
Business Class is an initialive introduced during 2019 to encourage businesses to support Central funding.
Because of the coronavirus this scheme has become 'domiant'. It may be reintroduced, or something similar to
it, during 2025 or when appropriate.
Whilst the financial status of NISCU at the end of 2024 was healthy, the trend, as in 2023, is still negative. A
professional fund raising organisation has been engaged to target funds that will particularly help Central on-
osts. Unfortunately, this has yet to contribute anything. Central costs are the biggest concern for the Directors.
Page 5

NORTHERN INTER-SCHOOLS CHRISTIAN UNION
(A Company Limited by Guarantee)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Structurej governance and managemènt
. Leadership
The Chief Executive Officer {CEOI oversees the work of the Charity on a day to day basis.
The CEO is accountable to the Directors for the operation of the company, and is responsible for the operational
policy under the overarching general policy established by the Directors. The CEO works in partnership with the
Operations Manager and Finan¢ial Administrator. In July 2024 the incumbent Operations Manager retired and
was replaced lon reduced hours) from within the organisation. Together they form the Senior Management
Team {SMTI.
Four senior staff members assist the CEO as Area Managers. Where mutually viable and beneficial, staff have
planned and delivered work co-operatively across geographical areas, including digitally. The latter has become
more prominent.
The CEO is ctropted to the Board of Education, Carlisle Diocese.
b. Staff Management and Development
This is in the hands of the Senior Management Team {SMTI and this Continues to strengthen the oversight and
professional leadership of the staff. It has not been felt necessary to add to Ihe SMT, but this continues to be
reviewed and the Directors would not be averse to employing additional staff should circumstances dictate and
funds permit.
Staff, from all areas, have been able to meet in person on Team days and at the annual retreat. Where needed
they have also been able to meet via video link.
Page 6

NORTHERN INTER-SCHOOLS CHRISTIAN UNION
(A Company Limited by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
structure¥ governance and management (continued)
c. Staffing facts131st December 2024)
The core financial commitment of the company has been the provision of Salaried staff to lead and to work as
Schools Work staff in the seven constiluent areas of the organisation.
Full tlme
None
CEO reduced to 0.9 of 40 hours
Part tlme
Chief Executive Officer
Area staff
Operations Manager
Financial Administrator
Listening Service Team Leader 1
Marketing Assistant
Hourly paid
Apprentice
Intern
Hours reduced during 2024 linclude5 Listening Service management)
15in2023
Incumbent OM retired July 2024. New OM working 8 hours.
As 2023
8 hours per week. Managerial responsibility transferred to CEO
Area staff member inputs 2 hours per week
1 in 2023
14
1 in 2023
MaternitylPatemity Leave
None
As 2023
Voluntary {by area)
Craven
Eden
Furness
North Cumbria
North Lancs
South Lakes
Wesl Cumbria
Includes Area Support Committees, Puppet teams and Listening Service
Currently not active
16
23
Voluntary Co-workers
Numerous
They work with and under the authority of staff to assist in clubs and other activities
d. Organisation
Administratlon
This is the responsibility of the Operation5 Manager who is assisted very competently in the day to day tasks by
the Financial Administrator.
Media and Marketing
One member of slaff is employed as marketing manager whose responsibilities include the NISCU Connect
bullelin, social media and sUPPOrting each area with brand guidelines in area marketing.
NISCU does not currently employ a media manager.
Area Support Groups
There are six operational support group5. It had been hoped that a further group, in the Fumess Area. would be
established during the year. but this has not been possible. The Directors are keen that a support group for the
Furness area be set up as circumstances permit.
Page 7

NORTHERN INTER-SCHOOLS CHRISTIAN UNION
(A Company Limited by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Structure? governance and management (continued)
Two other areas, Craven and South Lakes, have given cause for concern due to lack of number5. Craven
continues to so and the directors are keen to have this addressed as soon as practical. In South Lakes a number
of volunteers have come fO￿ard and the group is in a more positive position.
Area Siipport C7rnups ar?. elected at a local Annual General Meeting of supporters. They are properly conslituted
and operate under the authority of the Chief Executive Officer and meet regularly for minuted business
throughout the year. Since the pandemic some areas have continued the practice of meeting on line wth the
AGM becoming the sole physical meeting.
Support Group members are drawn from a range of local supporting churches and are responsible for the
financial and prayer support of staff working in the area and keeping IoGal churches and supporters informed of
activity and developments.
Area finances are managed centrally. This gives t￿0 main benefits'.-
1. The Directors and Senior Management Team have a detailed knowledge of area funds held and how they are
used.
2. Area Support Groups, and in particular the local Treasurer, have been released to give more time to engage
with existing local area donors and to seek out new ones.
The committees have a more strategic role than just supporting. They plan with the SMT for the longer term and
work to strengthen the links with supporters and Churches. It is part of NISCU'S ongoing vision to grow this area
of work and so to train and help volunteers in partnership together.
Governance
As indicated previously, the directors have employed a Chief Executive Officer to lead and to manage NISCU.
The Directors implemented a programme of policy governance from the outset of the company. This codifies
governance in five policy documents and together this allows the Chief Executive Officer the freedom to develop
the aclivilies of the company while the Directors hold him accountable for its operation. These policies are
reviewed at regular intervals.
e. Policies
.Risk
The directors acknowledge their responsibility to identify and minimise risks and keep such policies under
review.
The charity has a well-established child protection policy which is regularly reviewed by the Chief Executive
Officer andlor other members of the Senior Management Team and annually by the Directors. Child protection is
acknowledged as the key risk area and the charity has risk identification procedures in place, and policies for
making staff and other5 aware and minimising such risks.
.Reserves
The main expenses of the charity relate to staff costs and the main source of income is donations from
supporters. The Directors are of the view that the assets of the trust are sufficient to meet immediate
contingencies.
.Investments
The Directors are of the view that long-term risk based investment of funds is inappropriate for the objects of the
company. Surplus funds are invested in accessible bank, building society and Charities Aid Foundation accounts
at the best rate of interest available.
Page 8

NORTHERN INTER-SCHOOLS CHRISTIAN UNION
(A Company Limited by Guaranteè)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
structur81 governance and management (continued
.Restricted Funds
Any Area restricted funds showing a fund balance deficit to the centre dunng the year were supported by the
Directors from general funds if necessary. All of Ihe restricted funds were in credit at the year-end.
Statement of Trustees, responslbilities
The Trustees (who are also the directors of the charity for the purposes 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. Under company law,
the Trustees must not approve the financial stalemenls unless they are satisfied that they give a true and fair
view of the state of affairs of the charity and of its incoming resources and application of resources, including its
income and expenditure, for that period. In preparing these financial statements, the Trustees are required to..
select suitable accounting policies and Ihen apply them consistently.,
observe the methods and principles of the Charities SORP IFRS 1021.,
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards (FRS 1021 have been followed, subject to any material
departures disclosed and explained in the financial statements.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will conlinue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the charity's transactions and disclose wtth reasonable accuracy at any time Ihe 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.
Approved by order of the members of the board of Trustees and signed on their behalf by..
Mr David Grlme
(Trustee)
Date.. 7 July 2025
Page 9

NORTHERN INTER-SCHOOLS CHRISTIAN UNION
IA Company Limited by Guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
Independent Examlner's Report to the Trustees of Northern Inter-schools Christian Union ('the
charity,)
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 December
2024.
Responsibilities and Basls of Report
As the Trustees of the charity (and its directors for the purposes of company law) you are responsible for the
preparation of the accounts in accordance with the requirements of the Companies Act 20061'the 2006 Act,).
Having satisfied myself that the accounts of the charity are nol required to be audited under Part 16 of the 2006
Act and are eligible for independenl examination, I report in respect of my examinalion of the charity's accounts
carried out under section 145 of the Charities Act 2011 I'the 2011 A¢t'l. 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
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member
of ICAEW, which is one ofthe listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe..
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act., or
the accounts do not accord with those records., or
the accounts do not comply wth the accounting requirements of section 396 of the 2006 Act other than
any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of
an independent examination., or
the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities lapplicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland {FRS 10211.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
This report is made solely to the charity's Trustees, as a body, in accordance wth Part 4 of the Charities
(Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's
Trustees those matters l am required to state to them in an Independent Examiner's Report and for no other
purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the
charity and the charity's Trustees as a body, for rny work or for this report.
Signed..
Dated.. 7 July 2025
Steven Kirkbride BFP FCA ATT MAAT
Armstrong Watson LLP, Workington
Page 10

NORTHERN INTER-SCHOOLS CHRISTIAN UNION
(A Company Limited by Guarantee
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT}
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestricted
funds
2024
Restricted
funds
2024
Total
funds
2024
Total
funds
2023
Note
Income from:
Donations and legacies
Investments
Other income
37,716
3,263
3,057
230,317
1,660
808
268,033
4,923
3,865
247,359
3, 240
3,513
Total Income
44,036
232,785
276,821
254,112
Expendlture on:
Charitable activities
85,834
235,263
321,097
333, 078
Total expendlture
85,834
235,263
321,097
333, 078
Net expenditur8
Transfers between fund5
(41,798)
30,364
12,4781
130,364
(44,2761
(78, 966)
Net movement In funds
111,434)
132,842
(44,2761
(78,966)
Reconclllatlon of funds:
Total funds brought forward
Net movement in funds
97,981
111,434)
213,078
132,842
311,059
(44,2761
390, 025
(78, 966)
Total funds carrled forward
86,547
180,236
266,783
311,059
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 14 to 26 form part ofthese financial statements.
Page11

NORTHERN INTER-SCHOOLS CHRISTIAN UNION
(A Company Limited by Guarantee)
REGISTERED NUMBER: 07203313
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Note
Fixed assets
Tangible assets
41,979
43,877
41.979
43,877
Current assets
Debtors
Cash at bank and in hand
8,812
226,817
9,978
266,046
235,629
276, 024
Creditors.. amounts falling due within one
year
10
(10,825)
(8,842)
Net current assets
224,804
267, 182
Total assets less current Ilabllltles
266,783
311,059
Net assets excludlng pension asset
266,783
311,059
Total net assets
266,783
311,059
Charity funds
Restricted funds
Unrestricted funds
180,236
86,547
213,078
97,981
Total funds
266,783
311,059
Page 12

NORTHERN INTER-SCHOOLS CHRISTIAN UNION
(A Company Limited by Guarante8)
REGISTERED NUMBER.. 07203313
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024
The charity was entitled to exemption from audit under section 477 ofthe Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with
section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to
accounting records and preparation of financial statements.
The financial statements have been prepared in accordance wtth the provisions applicable to entitie5 subject to
the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by..
Mr Davld Grime
Trustee
Date.. 7 July 2025
The notes on pages 14 to 26 form part of these financial statements.
Page 13

NORTHERN INTER-SCHOOLS CHRISTIAN UNION
IA Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
General information
Northern Inter-schools Chrrstian Union is a private company limited by guarantee incorporated in England
and Wales. The regislered office is 57 Lancaster Road, Carnforth, Lan¢ashire, LA5 9LE. Each of the
trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event
of liquidation.
Accounting policies
2.1 Basis of preparation of flnancial ststements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102)
Accounling 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 Financial Reporting Slandard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Northern Inter-schools Christian Union meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value unless othe￿ise
slated in the relevant accounting policy.
2.2 Income
All income is recognised once the charity has entitlement to the income, it is probable that the income
wrll be received and the amount of income receivable can be measured reliably.
Income tax recoverable in ￿latIon to investment income is recognised at the time the investment
income is receivable.
Other income is recognised in the period in which it is receivable and to Ihe extent the goods have
been provided or on completion of the service.
2.3 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. Expendilure is classified by activity. The costs
of each aclivity are made up of the total of direct costs and shared costs, including support cosls
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 be￿een 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 allocated on the portion of the asset's use.
Expenditure on charitable activities is incurred on directly undertaking the activities which fvrther the
charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
Page 14

NORTHERN INTER-SCHOOLS CHRISTIAN UNION
IA Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies (continued)
2.4 Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act
2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.
Accordingly, the charily is potentially exempt from taxation in respect of income or capital gains
received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section
256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are
applied exclusively to charitable purposes.
2.5 Tangible fixed assets and depreciatlon
Tangible fixed assets costing £NIL or more are capilalised and recognised when future economic
benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible
fixed assets are measured at cost less aG¢umulated depreciation and any accumulated impairment
losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be
included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives,
Depreciation is provided on the following basis..
Freehold property
Office equipment
250k straight line basis
2.6 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.7 Cash at bank and In hand
Cash at bank and in hand includes cash and short-term highly liquid investments wth a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
2.8 Liabilities and provisions
Liabilities are recognised when there is an obligation at the 8alance Sheet date as a result of a past
event, it is probable Ihat a transfer of economic benefit wll be required in Settlement, and the amount
of the settlement ¢an be estimated reliably.
Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the
amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where
the effect of the time value of money is material, the provision is based on the present value of those
amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The
unwinding of the discount is recognised in the Ststement of Financial Activities as a finance cost.
Page 15

NORTHERN INTER-SCHOOLS CHRISTIAN UNION
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting polici8s l¢ontinuedl
2.9 Flnancial instruments
The charity only has financial assets and financial 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 with the exception of bank loans which are subsequently
measuied <11 amortised cost Using the effectlve Interest method.
2.10 Pensions
The charity operates a defined contribution pension scherne and the pension charge represents the
amounts payable by the charity to the fund in respect of the year.
2.11 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the charity and which have not been designated for other
purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular
purposes. The aim and use of each designated fund is set out in the notes to the financial
statements.
Restricted funds are funds which are to be used in accordance wth specific restrictions imposed by
donors or which have been raised by Ihe charity for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
Income from donations and legacies
Unrestrlctèd
funds
2024
Restricted
funds
2024
Total
funds
2024
Donations and gifts
Gift aid reclaimed
34,719
2,997
213,112
17,205
247,831
20,202
37,716
230,317
268,033
Page 16

NORTHERN INTER-SCHOOLS CHRISTIAN UNION
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from donations and legacies (continued)
Unrestricted
funds
2023
Restricted
funds
2023
rotal
funds
2023
Donations and gifts
Gift aid reclaimed
24, 753
2, 755
202,513
17,338
227, 266
20,093
27,508
219,851
247,359
Investment Income
Unrestricted Restricted
funds
funds
2024
2024
Total
funds
2024
Interest receivable
3,263
1,660
4,923
Unrestricted
funds
2023
Restricted
funds
2023
Total
funds
2023
Interest receivable
2,121
1.119
3,240
Other Incoming resource8
Unrestricted Restricted
funds
funds
2024
2024
Total
funds
2024
Rental income
3,040
17
3,040
825
Other income
808
3,057
808
3,865
Page 17

NORTHERN INTER-SCHOOLS CHRISTIAN UNION
(A Company Limited by Guaranteè)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Other Incoming resources lcontinuedl
Unrestricted
funds
2023
Reslricted
funds
2023
Total
funds
2023
Rental income
Other income
3, 040
152
3, 040
473
321
3, 192
321
3,513
Analysls of oxpendlture by activltles
Activities
undertaken
directly
2024
Total
funds
2024
Activities
321,097
321,097
Activities
undertaken
directly
2023
Tolal
funds
2023
Activities
333,078
333, 078
Page 18

NORTHERN INTER.SCHOOLS CHRISTIAN UNION
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Analysis of expenditure by activities {continued)
Analysis of direct costs
Total
funds
2024
Activities
2024
Staff cost5
258,645
1,898
1,246
2,626
1,158
1,307
882
1,639
10,272
5,451
21,904
60
258,645
1,898
1,246
2,626
1,158
1,307
882
1,639
10,272
5,451
21,904
60
8,716
4,663
630
Depreciation
Staff training
Rent and rates
Heat and light
Repairs
Telephone
Printing, postage and stationery
Sundry expenses
Camp and events
Travel and subsistence
Bank charges
Insurance
Independant examiner's fees
School books and resources
8,716
4,663
630
321,097
321,097
Page 19

NORTHERN INTER-SCHOOLS CHRISTIAN UNION
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Analysis of expenditure by actlvltles (continu8d)
Analysis of direct costs {continued)
Total
funds
2023
Activities
2023
Staff costs
Depreciation
Staff training
Rent and rates
Heat and light
Repairs
Telephone
Printing, postage and ststionery
Sundry expenses
Camp and events
Travel and subsistence
Bank charges
Insurance
Independant examiner's fees
School books and resources
256, 124
2,557
759
256, 124
2,557
759
2,780
968
20, 684
1,236
1,922
7,304
2, 845
18,844
60
2,180
968
20, 684
1,236
1,922
7, 304
2, 845
18,844
60
8, 100
4, 562
4, 933
8,100
4, 562
4, 933
333,078
333,078
Staff costs
2024
2023
Wages and salaries
Contribution lo defined contribution pension schemes
244,795
13.850
242, 154
13,970
258,645
256, 124
Page 20

NORTHERN INTER-SCHOOLS CHRISTIAN UNION
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
staff costs (Gontlnued)
The average number of persons employed by the charity during the year was as follows..
2024
No.
2023
Charitable activities
Administration
13
15
17
19
No employee received remuneration amounting to more than £60,000 in either year.
16 (2023 - 181 of the above employees participated in the Defined Contribution Pension Scheme.
Contributions to the employee pension schemes for the year totalled £13,850 (2023 - £13,970).
The total employee benefits of the key management personnel of the charity were £43,404 {2023
£53,280).
Tangible fixed assets
Freehold
property
Office
8quipment
Total
Cost or valuation
At 1 January 2024
40,478
19,704
60,182
At 31 December 2024
40,478
19,704
60,182
Depreciation
At 1 January 2024
Charge for the year
16,305
1,898
16,305
1,898
At 31 December 2024
18,203
18,203
Net book value
At 31 December 2024
40,478
1,501
41,979
At 31 December 2023
40,478
3,399
43,877
Page 21

NORTHERN INTER-SCHOOLS CHRISTIAN UNION
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Debtors
2024
2023
Due within one year
Prepayments and accrued income
8,812
9,978
8,812
9,978
10. Creditors: Amounts falling due withln one year
2024
2023
Other taxation and social security
Pension fund loan payable
Accruals and deferred income
2,931
4,426
3,468
3,076
2,448
3,318
10,825
8,842
Page 22

NORTHERN INTER-SCHOOLS CHRISTIAN UNION
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
11. Statement of funds
Statement of funds - current year
Balance at
31
December
2024
Balance at 1
January
2024
Transfers
inlout
Incom8 Expenditure
Unrestricted funds
Deslgnated fund8
Designated Funds- all funds
40,478
40,478
General funds
General Funds - all funds
57,503
44,036
(85,834)
30,364
46,069
Total Unrestricted funds
97,981
44,036
185,834)
30,364
86,547
Restrlcted funds
North Cumbria
Craven
68,482
2,484
11,314
2,524
21,661
34,818
69,114
1,757
924
44,181
7,114
28,782
763
141,830)
(5,607)
128,078)
(6,1101
(1,1381
(3,2221
{2201
(10,6981
(6,9391
(6,048)
64,723
2,8S3
8,796
3,067
20,892
26,284
50,940
1,757
924
Eden
Furness
North Lancs
South Lakes
West Cumbria
85,359
26,345
31,751
175,430)
127,940)
143,877)
North Holiday
South Holiday
Listening Service
8,490
112,501)
4,011
213,078
232,785
1235,263)
{30,3641
180,236
Total of funds
311,059
276,821
1321,097)
266,783
Page 23

NORTHERN INTER-SCHOOLS CHRISTIAN UNION
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
11. Ststement of funds Icontinued}
Statement of funds - prior year
Balance al
31
December
2023
8alance at
l January
2023
Transfers
in/out
Income Expenditur8
Unr8Strlcted funds
Designated funds
Designated Funds- all funds
40,478
40,478
General funds
General Funds- all funds
115,491
32,821
(106,300)
15,491
57,503
Total Unrostricted funds
155,969
32,821
(106, 300)
15,491
97,981
Restrlcted funds
North Cumbria
Craven
78,616
1,514
9,296
2,077
33, 768
36,048
70,056
1, 757
924
41,481
7,379
30, 706
961
76,473
28, 749
35,122
(45, 665)
(5,490)
(26,112)
(5, 950)
(919)
(2,576)
(514)
(9, 896)
(3,697)
(5,471)
68,482
2,484
11,314
2, 524
21,661
34,878
69,114
1,757
924
Eden
Furness
North Lancs
South Lakes
West Cumbria
North Holiday
South Holiday
Listening Service
(78, 684)
(26,282)
(30,593)
420
(13,952J
13,532
234, 056
221,291
(226, 778)
(15, 491)
213,078
Total of funds
390, 025
254, 112
(333, 078)
311,059
Page 24

NORTHERN INTER-SCHOOLS CHRISTIAN UNION
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
12.
Summary offunds
Summary of funds - current year
Balance at
31
December
2024
Balance at 1
January
2024
Transfers
Inlout
Income Expenditure
Designated fund5
General funds
Restricted funds
40,478
57,503
213,078
40,478
46,069
180,236
44,036
232,785
185,834)
(235,263)
30,364
130,364)
311,059
276,821
1321,097)
266,783
Summary of funds - prlor year
Balance at
31
December
2023
Balance at
l January
2023
Transfers
in/out
Income Expenditure
Designated funds
General funds
Restricted funds
40,478
115,491
234, 056
40,478
57,503
213,078
32,821
221,291
(106,300)
(226, 778)
15,491
(15,491)
390,025
254,112
(333,078J
311,059
13. Analysls of net assets between funds
Analysis of net assets b8twe8n funds - current period
Unrestricted Restricted
funds
funds
2024
2024
Total
funds
2024
Tangible fixed assets
Current assets
Creditors due wthin one year
40,478
56,894
(10,825)
1,501
178,735
41,979
235,629
(10,825
Total
86,547
180,236
266,783
Page 25

NORTHERN INTER-SCHOOLS CHRISTIAN UNION
(A Company Limited by Guaranteel
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
13. Analysls of net assets between funds {continued
Analysis of net assets between funds - prior period
Unrestricted
funds
2023
Restricted
funds
2023
Total
funds
2023
Tangible fixed assets
Current assets
Creditors due bmthin one year
40,678
66,145
(8, 842)
3,199
209, 879
43,877
276, 024
(8,842)
Total
97,981
213,078
311,059
14. Trustees
None of the trustees (or any persons connected wlh them) received any remuneration or benefits from
the charity during the year. Donations made by ihe trustees without any conditions altached lotalled
£9,620 (2023- £9,255}.
15.
Related party transactlons
The charity has not entered into any related party transaction during the year, nor are there any
outstanding balances owing belween related parties and the charity at 31 December 2024.
Page 26