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← The Northumbria Community Trust

2025-03-31-accounts

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION)

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Charity registration number 1156630

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION)

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Secretary

Robert Packham Chair Nicolas Haigh Vice Chair Carollyn McDonald Duncan McLean Claire-Louise Byrne Gillian Rowell Gillian Rowell

Senior Management

The Trustees delegate aspects of the day-to-day operations of the Charity to the Leadership Team (senior staff members)

Catherine Askew
Sarah Pillar
Shane Waddle
Key Advisors Frank White
Charity number 1156630
Principal address Nether Springs
Croft Cottage
Acton Home Farm
Felton
Morpeth
NE65 9NU
Independent examiner A K Dunn BA (Hons) ACA
St Matthews House
Haugh Lane
Hexham
NE46 3PU
Bankers Unity Trust Bank
4 Brindley Place
Birmingham
B1 2JB
Fund Manager CCLA Fund Managers Limited
PO Box 12892
Dunmow
Essex
CM6 9DL

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION)

CONTENTS

Page
Trustees' report 1 - 10
Independent examiner's report 12
Statement of financial activities 13
Balance sheet 14
Notes to the financial statements 15 - 27

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their annual report and financial statements for the year ended 31 March 2025.

The Accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, the Charities Act 2011 and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005.

Objectives and Activities

The charity's objects are to:

  1. Advance the Christian religion in any part of the world for the benefit of the public through:

  2. Holding prayer meetings, lectures and seminars;

  3. Producing and/or distributing literature and providing places of retreat and worship to enlighten others about the Christian religion and to assist people in their spiritual growth; and

  4. Such other means as the Trustees may determine.

  5. Further the religious and other charitable work of Christian churches in the United Kingdom.

  6. Promote any further charitable purpose for the benefit of the public as the Trustees may determine.

The Trustees confirm that they have complied with the duty in section 17(5) of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit, "Charities and Public Benefit".

The main activities undertaken for the public benefit are as follows:

The Community’s ethos and values are best described through our Rule for Living - of availability and intentional vulnerability, and continuously explored through the asking of three basic questions:

A series of publications are available from the Community shop, which explain our values and ethos in greater depth.

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance

As of 31st March 2025, across the Community there were 495 Companions and 60 Novices.

We are grateful for the sustained growth of participation by Companions, Novices and Friends in the life of the Northumbria Community. We have sought to effectively steward the resources with which we have been entrusted, and continue to do this by looking towards God for our vision and strategic direction, and for ways of raising ongoing revenue, through plans directed at meeting our purposes and supporting the Community’s financial viability.

We were able to live out of our objectives in the past year through a rhythm of retreats at Nether Springs and by developing connections across growing our Dispersed Community network. This year was particularly challenging in addressing a series of issues for staff and volunteers, including periods of prolonged absence. A short period of reset was implemented between January and March 2025 to provide opportunity for Leaders and the front-line teams to refresh before going into the new programme after Easter 2025. Despite this, we continued to sustain our primary activities despite the additional pressures for everyone. We are thankful for all those who continued to bless the Community through their faithfulness, prayers, and commitment.

‘Nether Springs’, our Mother House

The Mother House can accommodate up to 19 guests, in comfortable en-suite bedrooms around a courtyard. On site, there is a library, shop, living room, dining room and kitchen, a separate chapel in the Nether Springs grounds, as well as a labyrinth, poustinia, and vegetable garden, all set within the beautiful Northumbria countryside.

There is separate on-site accommodation for the House Team, and the Northumbria Community administrative office. The House Team oversee activities and implement the programme, speak about, and seek to live out the Community ethos through a daily rhythm of prayer and work, which all visitors are invited to participate in.

The Mother House serves as a gathering place for many Community events such as Easter Workshops, Companion retreats, and occasional working retreats to tend and improve the house and grounds.

This year we:

Novitiate Programme

The Novitiate Programme is designed for those interested in joining the Northumbria Community as Companions. This process is a thoughtful, reflective journey intended to immerse individuals in the core principles and lifestyle of the Community, namely availability and intentional vulnerability.

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Structure of the Novitiate Programme

Introductory Weekends

The Community offers introductory retreats, which may take place online or in person. These retreats are open to enquirers and Friends of the Community, providing an opportunity to learn more about the Novitiate Programme and to discern whether they feel called to embark on the journey to become a Companion.

This year we:

Dispersed Community

Across the global network of Northumbria Community we supported individuals through maintaining and developing connections with one another.

We did this through our:

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

We hosted bi-monthly zoom ‘open house’ sessions for any small group facilitator to join, building relationships, providing mutual support, aiding problem solving, and giving opportunities for people to share ideas that helped the groups they facilitate to flourish. We were encouraged that many of these meetings had people from different countries participating. The theme of one in March was ‘ How do we manage the balance between availability to God and availability to others ’. These drop-ins are helping us monitor ethos across the groups and are becoming increasingly popular.

The flow of external enquiries about Small Groups continued, with approximately 12 people joining each month.

Additional support was given to the facilitators of these groups through 2 online weekend retreats. Overseers and Trustees also attended, which increased dialogue and connectivity across our network as well as raising awareness of the breadth of diversity in these groups. We were encouraged at our June 2024 retreat by the presence of our Community Visitors, who are external ‘ critical friends ’ to the Community. In January 2025 the Retreat was on the topic of how we go about ‘ Disagreeing Well amidst increasing discord within our communities ’. There was also a helpful discussion about engaging young adults in Community.

An updated edition of Small Group Facilitators Handbook was issued, awaiting a future edition to incorporate any relevant changes to Safeguarding policies following the audit report from an external consultant and any subsequent decisions by trustees.

Prayer

Prayer Guide

A team of 20+ people wrote, edited and circulated three editions of this key Community publication which reached every Companion, Novice and Friend on our database. New contributors from North America, Australia and the UK were invited to help with the writing of entries to make sure that we hear different voices from different cultural perspectives.

Discernment of themes for these were related to both our strategic plans for developments within Community and our Easter theme.

PrayerNet

This intercessory prayer network was established to enable prayer requests to be shared in a monitored and efficient way within our Safeguarding and GDPR policies. We developed a thorough process of shaping and communicating to a core team of 40 people across Community who were engaged in praying for specific people and situations.

Following a similar pattern as to how the Small Group Facilitators are supported, we developed a PrayerNet Hub page for the pray-ers and monthly zoom meetings to give opportunity to gather for support. These were hosted by some of the pray-ers themselves on rotation so that it is less topdown led and more self-supportive. These were set up to provide a place of safety and support where pray-ers could share if they had been affected in any way by the subject of the prayer requests and received support from their peers.

Dispersed International and UK Networks

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Companions from the USA held several Online Gatherings - for example, one in October 2024 was on the theme of Place, and ‘ What does placement mean to you? ’. Likewise, Companions in Brisbane, Australia held regular regional gatherings. These gatherings were supported by our UK admin team.

Open House Online Weekends

Internal Events

External Events

Greenbelt Festival, Boughton House - Quiet Communion on Sunday 25th August 2024

A team of 12 Companions and Friends was established for the planning and participation at Greenbelt, supplemented by other Community folk onsite over the weekend. 450+ people gathered for this quieter alternative to the main festival Communion (which is for thousands).

Positive responses were shared from those who attended and also from the Greenbelt team. It was positive to have been invited to serve and engage with Greenbelt, a significant ecumenical festival in the UK. We were given a verbal invitation to contribute in 2025. The theme for 2025 is ‘Hope in the Making’, a resonance with our Easter plans.

Online Retreats

Between April 2024 and March 2025, we held a variety of online events:

Each one held a unique space for reflection, connection, encouragement and sharing.

About 170 people attended different retreats with 160 signed up for Open Houses.

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Communications

Encompass (the Northumbria Community newsletter)

In 2024, we looked at different seasons of the year and what wisdom they might have to share with us as we cycle through autumn, winter, spring and summer. We also reflected on prayer and its many forms.

Heartfelt thanks goes out to all who have contributed their wisdom and reflections through a variety of media.

Resources and Publications

Our online shop, also based at Nether Springs, continues to offer ‘in-house’ resources for use throughout the year, including our two Celtic Daily Prayer books, leaflets, booklets, published books, cards, prints, small gifts and labyrinth products, promoting prayer, lifestyle, theology and practical faith.

Profits from the sale of these resources and publications support the ongoing work of the Community.

Copyright

Copyright questions that come to the Community regarding our resources. Here are just a few of the emails received in the past year:

Website

After a long process in development of a specification, procurement, and engagement, we experienced a breakdown in the working relationship with the initial web developer. After a period of reflection, and a refreshed tendering process, the Trustees engaged a project manager resulting in a contract being signed with Hopeful Studios, Liverpool to develop the much-needed new website. Using the original specification and learning from the impact of the Covid Pandemic, the intention was to create a more accessible website, to enable Companions to share all that is going on at Nether Springs and across our increasingly dispersed Community. Our Communications Lead was experienced to take on project management and was appointed to manage development and delivery, with the support of Trustees and front-line leaders.

DAC

During this year, Trustees fulfilled a long-held vision to introduce the wider Companion voice into spiritual oversight and decision making on behalf of the membership of the Northumbria Community. Looking to develop a group who could represent the voice of Companions, akin to a Chapter in a Monastery, initial terms of Reference were written, debated, refined and agreed. DAC (Developing a Chapter/Council) was formed, independent of, but working with the Trustees to forge a collaborative working model between Trustees, Community Leaders and Companions. Trustees remain personally and corporately responsible for the activities of Charity.

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Staff and Volunteers

Trustees wish to express their gratitude to the many volunteers who have served on the House Team and to all those who contributed to the life of the Community in many ways - visible and hidden, over the course of the year. They have led retreats, run small groups, organised and helped at events. These are the many who form the Community presence around the world.

The Office at Nether Springs manages donations and database, the shop, and financial record keeping. The team is formed from 3 part-time, on-site staff occasionally supported by volunteers, who take on specific tasks. Administrative support was given by 2 remote working staff members; the PrayerNet was facilitated by a volunteer, as was the Small Groups. A paid part-time cook produces nutritious and delicious meals for our guests at Nether Springs, and a cleaner helped to lessen the load for the small house team on retreat changeovers.

We are a Community which always considers the “right seat and fitting task” encouraging all Companions, Novices and Friends to contribute to the life of the Community - alone and together - particularly in their own square mile, wherever they may be in the world.

Towards the end of the year, we reviewed the roles and working relationships for 3 full-time staff (two Overseers and the Welcome/Hospitality Lead), and 8 part-time staff including the Dispersed Network lead. Countless volunteers, in their capacities as Companions, Novices and Friends, engaged in all areas of Community life. The Trustees are grateful for all those who offer their time, energy and resources to fulfil the many activities involved in meeting our charitable objectives.

Safeguarding

Within the reporting year the Trustees commissioned an external consultant to review and audit safeguarding practice. This generated a report which the Trustees received in March 2025 and the Trustees agreed to continue to work with the consultant to implement recommendations from the report.

The Trustees also agreed new services with Thirtyone-Eight to provide ongoing safeguarding support and training. The Overseer responsible for Nether Springs carried out the role of Safeguarding Lead as an additional temporary responsibility during the reporting period.

.

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Financial review

The financial result for the year is a deficit on Unrestricted Funds of £24,185 (2024: surplus of £45,050). As a result, the Charity's Unrestricted Funds at March 2025 are £184,890 (2024: £209,075).

The Trustees would like to acknowledge the support provided via regular giving and donations and via the significant use of volunteers, each of which enables work to continue and the fulfilment of the Northumbria Community Trust’s charitable purpose.

It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between 3 and 6 months’ expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The Trustees have reviewed the Charity's needs for reserves in line with the guidance issued by the Charity Commission.

The Charity seeks to retain sufficient Unrestricted Reserves, to cover all known liabilities and to provide for three months' running costs to cover the charity's operational costs in the event of an unforeseen reduction in income. This was estimated as a total requirement of approximately £90,000 for the financial year 202425.

The statement of financial activities shows total unrestricted funds of £184,890 at 31 March 2025 (2024: £209,075). Free unrestricted reserves, defined as total Unrestricted Reserves excluding the value of Fixed Assets, are currently £143,934 (2024: £206,701). The Trustees are satisfied that this level of reserves should enable the charity to continue in operation for the foreseeable future.

This reserves policy is reviewed on an annual basis by the Trustees.

The Trustee Board reviews the major governance, operational and financial risks which the Charity faces at its quarterly meetings and confirm that systems have been established to mitigate these risks. The Charity has a risk management strategy in place, which comprises:

The Trustees consider the key risks facing the Charity currently to be financial risks arising if the Charity is unable to attract sufficient income (most notably via regular giving/donations) to realise its planned projects to the scale and quality to which the Charity aspires.

The Trustees have managed the potential impact of these financial risks by ensuring that:

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Plans for next year

Infrastructure Development:

Mother House Development:

Novitiate Programme Development:

Communications Development:

Resources and Publications Development:

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO) and, as such, is governed by its Constitution.

The trustees who served during the year and up to the date of signature of the financial statements were: Phoebe Barber-Rowell (Resigned 14 August 2024) Rosemary Burke (Resigned 5 February 2025) William Seddon (Resigned 23 March 2025) Robert Packham – Chair Nicolas Haigh Carollyn McDonald (Appointed 27 September 2024) Duncan McLean (Appointed 16 April 2025) Claire-Louise Byrne (Appointed 22 June 2025) Gillian Rowell - Secretary (Appointed 22 June 2025)

The Charity is a Foundation CIO, a model introduced for practical reasons when the community was dispersed and without ability to meaningfully engage in an Annual General meeting. Under this model, new Trustees are recruited within the Companionship. All Companions are invited to express interest in entering a discernment process, applying with a letter of application, and a short CV to demonstrate skills and experience for the role. There is an informal observation opportunity and a formal interview process. Those selected serve a maximum of 2 three-year terms. The Chair of the Trusts is elected from within the group of Trustees. Training and mentoring is available for all Trustees

The Trustee Board typically meets four times per year face-to-face, and then online as needed.

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

Robert Packham Chair of Trustees

Dated: 27[th] January 2026

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION)

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2025

The Trustees 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).

The law applicable to charities in England and Wales 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 of the charity for that year.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping sufficient 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 Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION) INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE NORTHUMBRIA COMMUNITY TRUST

I report to the Trustees on my examination of the financial statements of The Northumbria Community Trust (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the Trustees of the Charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable 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 I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

Your attention is drawn to the fact that the Charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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

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

A K Dunn BA (Hons) ACA

St Matthews House Haugh Lane Hexham NE46 3PU

Dated: 28 January 2026

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income and endowments from:
Donations and legacies
3
338,686
3,480
Charitable activities
4
32,952
-
Investments
5
4,244
-
Other income
6
375
-
Total income
376,257
3,480
Expenditure on:
Charitable activities
7
400,442
455
Total expenditure
400,442
455
Net income/(expenditure) and movement in
funds
(24,185)
3,025
Reconciliation of funds:
Fund balances at 1 April 2024
209,075
-
Fund balances at 31 March 2025
184,890
3,025		 Total
Unrestricted
funds
2025
2024
£
£
342,166
365,189
32,952
32,240
4,244
4,237
375
304
379,737
401,970
400,897
356,920
400,897
356,920
(21,160)
45,050
209,075
164,025
187,915
209,075		 Total
Unrestricted
funds
2025
2024
£
£
342,166
365,189
32,952
32,240
4,244
4,237
375
304
379,737
401,970
400,897
356,920
400,897
356,920
(21,160)
45,050
209,075
164,025
187,915
209,075
401,970
356,920
356,920
45,050
164,025
209,075

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

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION)

BALANCE SHEET

AS AT 31 MARCH 2025

Notes
Fixed assets
Intangible assets
12
Tangible assets
13
Current assets
Stocks
14
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due within
one year
16
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
17
Unrestricted funds		 2025
£
13,918
12,573
138,407
164,898
(17,939)		 £
38,637
2,319
40,956
146,959
187,915
3,025
184,890
187,915		 2024
£
15,643
13,344
186,369
215,356
(8,655)		 £
-
2,374
2,374
206,701
209,075
-
209,075
209,075

The financial statements were approved by the Trustees on 27[th] January 2026.

R Packham

Chair of Trustees

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

The Northumbria Community Trust is a Charitable Incorporated Organisation (CIO) and, as such, is governed by its Constitution.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

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 include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

The charity has restricted income funds to account for situations in which a funder requires that a grant must be spent on a particular purpose or where funds have been raised for a specific purpose. The aim and use of each restricted fund is set out in the notes to the financial statements.

All other funds are considered Unrestricted Funds and are available for use at the discretion of the Trustees in furtherance of the general activities of the charity.

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

1.4 Income

Income is included in the Statement of Financial Activities (SOFA) when entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

Such income is only deferred when the donor or funder has specified that the grant or donation can only be used in future accounting periods or where the donor or funder has imposed conditions which must be met before the charity has unconditional entitlement.

Interest receivable on fixed interest securities and bank deposits is included on an accrual basis.

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

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.

All expenditure is accounted for on an accrual basis and is recognised when a liability is incurred.

All resources expended are classified under activity headings that aggregate all costs related to the category. Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

1.6 Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation 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:

Software

25% per annum straight line

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

1.7 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:

IT equipment 33% per annum straight line Fixtures, fittings & equipment 20% per annum straight line Motor vehicles 33% per annum straight line

Assets with a value below £100 are typically not capitalised.

A full year's depreciation charge is applied in the year of acquisition and no charge is made in the year of disposal.

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible 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 represent materials and publications held for resale and are valued at the lower of cost and net realisable value.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

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.

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.

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

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.

1.14 Taxation

The Northumbria Community Trust is a Charitable Incorporated Organisation and, therefore, is not liable to income tax or corporation tax on income or gains derived from its activities as they fall within the exemptions available.

1.15 Foreign Currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the date of the transaction. Exchange differences are taken into account in arriving at the surplus/deficit.

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

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
funds
funds
2025
2025
£
£
Donations - General Giving
137,012
3,480
Donations - Planned Giving
158,691
-
Gift Aid
42,983
-
338,686
3,480		 Total Unrestricted
funds
2025
2024
£
£
140,492
172,790
158,691
145,480
42,983
46,919
342,166
365,189		 Total Unrestricted
funds
2025
2024
£
£
140,492
172,790
158,691
145,480
42,983
46,919
342,166
365,189
365,189

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Resources Sales 32,945 32,236
Shipping/Postage Fees 7 4
32,952 32,240

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

5 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 4,244 4,237
6 Other income
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Other income 375 304

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

7 Charitable activities

Direct
project costs
Overheads and
Administration
Costs
2025
2025
£
£
Staff costs
-
207,445
Depreciation and
impairment
14,707
-
Direct project costs
131,527
-
146,234
207,445
Grant funding of
activities (see note
8)
19,680
-
Support costs
(Overheads and
administration
costs)
25,048
-
Governance costs
2,490
-
193,452
207,445
Analysis by
fund
Unrestricted funds
192,997
207,445
Restricted funds
455
-
193,452
207,445		 Total
2025
Direct
project costs
Overheads and
Administration
Costs
2024
2024
£
£
£
207,445
-
189,668
14,707
3,356
-
131,527
124,052
-
353,679
127,408
189,668
19,680
16,600
-
25,048
20,498
-
2,490
2,746
-
400,897
167,252
189,668
400,442
167,252
189,668
455
-
-
400,897
167,252
189,668		 Total
2024
£
189,668
3,356
124,052
317,076
16,600
20,498
2,746
356,920
356,920
-
356,920

Governance costs includes payments in respect of the Independent Examination Fees of £2,490 (2024£2,630).

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

8 Grants payable

Direct Direct
project costs project costs
2025 2024
£ £
Grants to individuals 19,680 16,600
19,680 16,600

Included within Expenditure on Charitable Activities are grants to 6 individuals in respect of Community Mission totalling £19,680 (2024: £16,600). Grants are made to support individuals, groups, charities and charitable projects that further the Community objectives.

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year, and no trustees were reimbursed travelling expenses. (2024- 1 Trustee £116).

10 Employees

The average monthly number of employees during the year was:

Advancement of Christian Religion
Employment costs
Wages and salaries (including Freelance Fees)
Social security costs
Other pension costs		 2025
Number
12
2025
£
195,769
8,250
3,426
207,445		 2024
Number
12
2024
£
182,244
4,830
2,594
189,668

There were no employees whose annual remuneration was £60,000 or more.

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

11 Taxation

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

12 Intangible fixed assets

Intangible fixed assets
Website Costs
£
Cost
At 1 April 2024 -
Additions 51,516
At 31 March 2025 51,516
Amortisation and impairment
At 1 April 2024 -
Amortisation charged for the year 12,879
At 31 March 2025 12,879
Carrying amount
At 31 March 2025 38,637
At 31 March 2024 -

13 Tangible fixed assets

IT equipment Fixtures, fittings
& equipment
Motor vehicles
£
£
£
Cost
At 1 April 2024
8,459
16,221
6,499
Additions
-
1,772
-
At 31 March 2025
8,459
17,993
6,499
Depreciation and impairment
At 1 April 2024
7,919
14,386
6,499
Depreciation charged in the year
540
1,288
-
At 31 March 2025
8,459
15,674
6,499
Carrying amount
At 31 March 2025
-
2,319
-
At 31 March 2024
539
1,835
-		 Total
£
31,179
1,772
32,951
28,804
1,828
30,632
2,319
2,374

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

14 Stocks

14
Stocks
Publications for resale
15
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
16
Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income		 2025
£
13,918
2025
£
21
4,344
8,208
12,573
2025
£
423
12,090
459
4,967
17,939		 2024
£
15,643
2024
£
130
13,214
-
13,344
2024
£
258
1,064
-
7,333
8,655

17 Restricted funds

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

At 1 April 2024 Incoming Resources At 31 March
resources expended 2025
£ £ £ £
Prayer Hut - 3,000 - 3,000
C & D Parker Fund - 480 (455) 25
- 3,480 (455) 3,025

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

18 Unrestricted funds

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

At 1 April 2024 Incoming Resources At 31 March
resources expended 2025
£ £ £ £
General funds 209,075 376,257 (400,442) 184,890
Previous year: At 1 April 2023 Incoming Resources At 31 March
resources expended 2024
£ £ £ £
General funds 164,025 401,970 (356,920) 209,075
Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 31 March 2025:
Intangible fixed assets 38,637 - 38,637
Tangible assets 2,319 - 2,319
Current assets/(liabilities) 143,934 3,025 146,959
184,890 3,025 187,915
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 March 2024:
Tangible assets 2,374 - 2,374
Current assets/(liabilities) 206,701 - 206,701
209,075 - 209,075

19 Analysis of net assets between funds

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

20 Related party transactions

During the year the Charity received a donation of £14,390 from the Northumbria Community USA (2024 was £10,068).

There were no other disclosable related party transactions during the year.