Annual Report and Financial Statements
for the Year Ended 31 December 2024
National Council for Christian Standards in Society
Charity registration number: 294803
Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG
NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
CONTENTS
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 to 15 |
NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
REFERENCE AND ADMINISTRATIVE DETAILS
Trustees
Stephen Green (resigned 15 April 2025) David Bamber (resigned 7 May 2024) Dr John Piper Nigel Coggan (appointed 7 May 2024 and resigned 31 July 2025)
Christopher Powell (appointed 7 May 2025)
Robert Greaves (appointed 15 April 2025)
Charity Registration 294803 Number Principal Office Wernlwyd Pen-y-bont SA33 6QN Independent Examiner G W Schulz FCMA Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG Bankers Natwest Bank PLC 169 Victoria Street London SW1E 5NA Lloyds Bank PLC 43 King St Carmarthen SA31 1BW
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NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
TRUSTEES' REPORT
The Trustees present the annual report together with the financial statements of the Charity for the year ended 31 December 2024.
Structure, governance and management
Nature of governing document
National Council for Christian Standards in Society is a registered charity, number 294803, and is constituted under a Trust deed.
Recruitment and appointment of Trustees
The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
Risk management
The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.
Objectives and activities
Objects and aims
The Objects of the Charity are stated in its Governing Document to be: ‘the promotion of the principles of historical biblical Christianity and the information and education of the national public and of responsible authorities ...’ The policy of the charity is to promote historical biblical Christianity in pursuance of the above-stated objects.
Public benefit
The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Achievements and performance
The Charity continued to monitor areas of public policy in a number of areas where there were opportunities to inform and educate the public and responsible authorities about the principles of historical, biblical Christianity. The Charity organised monthly prayer vigils for the nation at West Ham in East London. The website was continually updated, with frequent use of social media channels and podcasts. A magazine provided information to those who support the aims of the Charity. Liaison with supportive churches and organisations in Africa has been maintained during the year.
Throughout the year, the Charity has arranged and publicised meetings and published leaflets to further the Charity’s objectives.
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NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
TRUSTEES' REPORT (CONTINUED)
Plans for future periods
The Charity will continue to seek a growing base of supporters for its work. Existing means of communicating with members and supporters will be maintained and enhanced. The task of updating and refreshing the website will be undertaken with the aim of improving access and navigation within the site. The vital work of informing members, supporters, policy makers and the wider public will be continued. A review of finances will be conducted and staffing efficiencies achieved with the aim of ensuring the Charity continues to use its resources in the most effective way. The important links with lawmakers, organisations and churches in Africa will be maintained and where possible strengthened.
Financial review
The income for the year amounted to £108,963 (2023 - £111,382) and expenditure £116,998 (2023 - £145,787), resulting in a deficit of £8,035 (2023 - deficit £34,405). Unrestricted reserves at the year end were £10,170 (2023 - £18,205).
Policy on reserves
The Trustees seek to maintain reserves of about two months cover for expenses, amounting to £21,000.
Going concern
After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.
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NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY TRUSTEES' REPORT (CONTINUED)
Statement of Responsibilities
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities 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 period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping proper 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 Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The Trustees 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 annual report was approved by the Trustees of the Charity on 22 October 2025 and signed on its behalf by:
......................................... Robert Greaves Trustee
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NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
I report to the Trustees on my examination of the accounts of National Council for Christian Standards in Society for the year ended 31 December 2024.
Responsibilities and basis of report
As the Charity Trustees of National Council for Christian Standards in Society you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the National Council for Christian Standards in Society's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of National Council for Christian Standards in Society as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
...................................... G W Schulz FCMA Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG
22 October 2025
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NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024
| Note Unrestricted funds £ Income and Endowments from: Donations and legacies 2 108,842 Other trading activities 3 - Investment income 4 121 Total income 108,963 Expenditure on: Charitable activities 5 116,998 Total expenditure 116,998 Net expenditure (8,035) Net movement in funds (8,035) Reconciliation of funds Total funds brought forward 18,205 Total funds carried forward 11 10,170 |
Total 2024 £ 108,842 - 121 108,963 116,998 116,998 (8,035) (8,035) 18,205 10,170 |
Total 2023 £ 110,717 532 133 |
|---|---|---|
| 111,382 | ||
| 145,787 | ||
| 145,787 | ||
| (34,405) | ||
| (34,405) 52,610 |
||
| 18,205 |
The notes on pages 8 to 15 form an integral part of these financial statements. Page 6
NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
BALANCE SHEET AS AT 31 DECEMBER 2024
| Note Fixed assets Tangible assets 8 Current assets Debtors 9 Cash at bank and in hand Creditors: Amounts falling due within one year 10 Net current assets Net assets Funds of the Charity: Unrestricted income funds Unrestricted funds Total funds 11 |
2024 £ 64 64 9,500 21,187 30,687 (20,581) 10,106 10,170 10,170 10,170 |
2023 £ 85 |
|---|---|---|
| 85 | ||
| 9,807 25,559 |
||
| 35,366 (17,246) |
||
| 18,120 | ||
| 18,205 | ||
| 18,205 | ||
| 18,205 |
The financial statements on pages 6 to 15 were approved by the Trustees, and authorised for issue on 22 October 2025 and signed on their behalf by:
......................................... Robert Greaves Trustee
The notes on pages 8 to 15 form an integral part of these financial statements. Page 7
NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
National Council for Christian Standards in Society meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
Going concern
The Trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the Charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Gift aid
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.
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NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)
Charitable activities
Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
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 Charity 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.
Tangible fixed assets
Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
| Asset class | Depreciation method and rate |
|---|---|
| Camera equipment | 25% on cost |
| Office equipment | 25% on reducing balance |
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.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
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NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)
Liabilities
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can 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.
Fund structure
Unrestricted income funds are general funds that are available for use at the Trustees discretion in furtherance of the objectives of the Charity.
Pensions and other post retirement obligations
The Charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the Charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
Financial 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 measured at amortised cost using the effective interest method.
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NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)
2 Income from donations and legacies
| Donations and legacies; Donations Gift aid reclaimed Other income from donations and legacies 3 Income from other trading activities Sales of books & resources 4 Investment income Interest receivable and similar income; Interest receivable on bank deposits |
Unrestricted funds General £ 99,342 9,500 - 108,842 Unrestricted funds General £ - - Unrestricted funds General £ 121 |
Total 2024 £ 99,342 9,500 - 108,842 Total funds £ - - Total 2024 £ 121 |
Total 2023 £ 100,798 9,806 113 |
|---|---|---|---|
| 110,717 | |||
| Total 2023 £ 532 |
|||
| 532 | |||
| Total 2023 £ 133 |
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NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)
5 Expenditure on charitable activities
| Note Printing Stationery and paper Postage and carriage Computer and website costs Promoting Christian values in Africa Subcontract & social media Travel and motor Office rent Telephone and internet Electricity Bank charges Sundry expenses Research Independent examination Depreciation Staff costs 7 |
Unrestricted funds General £ 3,640 615 4,641 1,547 - 25,779 3,356 1,200 1,500 204 363 93 - 1,320 21 72,719 116,998 |
Total 2024 £ 3,640 615 4,641 1,547 - 25,779 3,356 1,200 1,500 204 363 93 - 1,320 21 72,719 116,998 |
Total 2023 £ 7,327 377 7,331 1,739 446 21,528 4,945 1,200 1,503 204 639 53 401 1,260 28 96,806 |
|---|---|---|---|
| 145,787 |
6 Trustees remuneration and expenses
No Trustees, nor any persons connected with them, have received any remuneration from the Charity during the year.
During the year travel expenses incurred for the furtherance of the charity's objects totalling £5,996 were reimbursed or paid directly to 1 Trustee (2022 - £6,583 to 1 Trustee).
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NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)
7 Staff costs
The aggregate payroll costs were as follows:
| Staff costs during the year were: Wages and salaries Social security costs Pension costs |
2024 £ 71,296 1,423 - 72,719 |
2023 £ 93,536 2,734 536 |
|---|---|---|
| 96,806 |
The monthly average number of persons (including senior management / leadership team) employed by the Charity during the year expressed as full time equivalents was as follows:
| 2024 | 2023 | |||
|---|---|---|---|---|
| No | No | |||
| Staff | 4 | 5 |
No employee received emoluments of more than £60,000 during the year
8 Tangible fixed assets
| Cost At 1 January 2024 At 31 December 2024 Depreciation At 1 January 2024 Charge for the year At 31 December 2024 Net book value At 31 December 2024 At 31 December 2023 |
Camera equipment £ 9,324 9,324 9,324 - 9,324 - - |
Office equipment £ 10,112 10,112 10,027 21 10,048 64 85 |
Total £ 19,436 |
|---|---|---|---|
| 19,436 | |||
| 19,351 21 |
|||
| 19,372 | |||
| 64 | |||
| 85 |
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NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)
9 Debtors
| 9 Debtors | |||
|---|---|---|---|
| Other debtors 10 Creditors: amounts falling due within Trade creditors Other creditors Accruals 11 Funds Balance at 1 January 2024 £ Unrestricted funds General General Funds 18,205 Balance at 1 January 2023 £ Unrestricted funds General General Funds 52,610 |
one year Incoming resources £ 108,963 Incoming resources £ 111,382 |
2024 £ 9,500 2024 £ 2,653 16,608 1,320 20,581 Resources expended £ (116,998) Resources expended £ (145,787) |
2023 £ 9,807 |
| 2023 £ 3,375 12,611 1,260 |
|||
| 17,246 | |||
| Balance at 31 December 2024 £ 10,170 |
|||
| Balance at 31 December 2023 £ 18,205 |
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NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)
12 Analysis of net assets between funds
| 12 Analysis of net assets between funds | ||
|---|---|---|
| Tangible fixed assets Current assets Current liabilities Total net assets Tangible fixed assets Current assets Current liabilities Total net assets |
Unrestricted funds General £ 64 30,687 (20,581) 10,170 Unrestricted funds General £ 85 35,366 (17,246) 18,205 |
Total funds at 31 December 2024 £ 64 30,687 (20,581) |
| 10,170 | ||
| Total funds at 31 December 2023 £ 85 35,366 (17,246) |
||
| 18,205 |
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