**REGISTERED CHARITY NUMBER: 1137148** ## **Report of the Trustees and** **Unaudited Financial Statements for the Year Ended 31 October 2024** ## **for** ## **NORTHWEST RELIEF TRUST** SKM Chartered Accountants Pegasus House 5 Winckley Court Mount Street Preston Lancashire PR1 8BU **NORTHWEST RELIEF TRUST** **Contents of the Financial Statements FOR THE YEAR ENDED 31 OCTOBER 2024** |||**Page**|| |---|---|---|---| |**Report of the Trustees**||1|| |**Statement of Financial Activities**||2|| |**Balance Sheet**||3|| |**Notes to the Financial Statements**|4|to|7| |**Detailed Statement of Financial Activities**||8|| **NORTHWEST RELIEF TRUST** ## **Report of the Trustees FOR THE YEAR ENDED 31 OCTOBER 2024** The trustees present their report with the financial statements of the charity for the year ended 31 October 2024. The trustees have adopted the provisions of 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). ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Charity number** 1137148 ## **Principal address** 20 Fishwick Parade Preston Lancashire PR1 4XQ ## **Trustees** I Adam Y M I A Patel I U Issa Approved by order of the board of trustees on 11 July 2025 and signed on its behalf by: I Adam - Trustee Page 1 ## **NORTHWEST RELIEF TRUST** ## **Statement of Financial Activities FOR THE YEAR ENDED 31 OCTOBER 2024** |2024
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
119,347
Investment income
2
815
**Total**
120,162
**EXPENDITURE ON**
**Charitable activities**
Provision of Services
121,715
**NET INCOME/(EXPENDITURE)**
(1,553)
**RECONCILIATION OF FUNDS**
Total funds brought forward
85,270
**TOTAL FUNDS CARRIED FORWARD**
83,717|2023
Total
funds
£
93,139
581
93,720
134,356
(40,636)
125,906
85,270| |---|---| The notes form part of these financial statements Page 2 ## **NORTHWEST RELIEF TRUST** ## **Balance Sheet 31 OCTOBER 2024** |2024
Unrestricted
fund
Notes
£
**CURRENT ASSETS**
Debtors
5
17,611
Cash at bank and in hand
68,387
85,998
**CREDITORS**
Amounts falling due within one year
6
(2,281)
**NET CURRENT ASSETS**
83,717
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
83,717
**NET ASSETS**
83,717
**FUNDS**
7
Unrestricted funds
83,717
**TOTAL FUNDS**
83,717|2023
Total
funds
£
8,644
78,845
87,489
(2,219)
85,270
85,270
85,270
85,270
85,270| |---|---| The financial statements were approved by the Board of Trustees and authorised for issue on 11 July 2025 and were signed on its behalf by: I Adam - Trustee The notes form part of these financial statements Page 3 **NORTHWEST RELIEF TRUST** **Notes to the Financial Statements FOR THE YEAR ENDED 31 OCTOBER 2024** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. INVESTMENT INCOME** |**INVESTMENT INCOME**||| |---|---|---| ||2024|2023| ||£|£| |Interest|815|581| ## **3. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 October 2024 nor for the year ended 31 October 2023. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 October 2024 nor for the year ended 31 October 2023. continued... Page 4 **NORTHWEST RELIEF TRUST** ## **Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 OCTOBER 2024** ## **4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** ||||||Unrestricted| |---|---|---|---|---|---| ||||||fund| ||||||£| ||**INCOME AND ENDOWMENTS FROM**||||| ||Donations and legacies||||93,139| ||Investment income||||581| ||**Total**||||93,720| ||**EXPENDITURE ON**||||| ||**Charitable activities**||||| ||Provision of Services||||134,356| ||**NET INCOME/(EXPENDITURE)**||||(40,636)| ||**RECONCILIATION OF FUNDS**||||| ||Total funds brought forward||||125,906| ||**TOTAL FUNDS CARRIED FORWARD**||||85,270| |**5.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||| ||||2024||2023| ||||£||£| ||Other debtors||17,611||8,644| |**6.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||| ||||2024||2023| ||||£||£| ||Trade creditors|||1|(1)| ||Other creditors||2,280||2,220| ||||2,281||2,219| |**7.**|**MOVEMENT IN FUNDS**||||| ||||Net||| |||At|movement||At| |||1/11/23|in funds||31/10/24| |||£|£||£| ||**Unrestricted funds**||||| ||General fund|85,270|(1,553)||83,717| ||**TOTAL FUNDS**|85,270|(1,553)||83,717| Page 5 continued... **NORTHWEST RELIEF TRUST** ## **Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 OCTOBER 2024** ## **7. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: |Incoming
resources
£
**Unrestricted funds**
General fund
120,162
**TOTAL FUNDS**
120,162
**Comparatives for movement in funds**
At
1/11/22
£
**Unrestricted funds**
General fund
125,906
**TOTAL FUNDS**
125,906
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
93,720
**TOTAL FUNDS**
93,720|Resources
Movement
expended
in funds
£
£
(121,715)
(1,553)
(121,715)
(1,553)
Net
movement
At
in funds
31/10/23
£
£
(40,636)
85,270
(40,636)
85,270
Resources
Movement
expended
in funds
£
£
(134,356)
(40,636)
(134,356)
(40,636)|Resources
Movement
expended
in funds
£
£
(121,715)
(1,553)
(121,715)
(1,553)
Net
movement
At
in funds
31/10/23
£
£
(40,636)
85,270
(40,636)
85,270
Resources
Movement
expended
in funds
£
£
(134,356)
(40,636)
(134,356)
(40,636)| |---|---|---| |||(40,636)| A current year 12 months and prior year 12 months combined position is as follows: |||Net|| |---|---|---|---| ||At|movement|At| ||1/11/22|in funds|31/10/24| ||£|£|£| |**Unrestricted funds**|||| |General fund|125,906|(42,189)|83,717| |**TOTAL FUNDS**|125,906|(42,189)|83,717| Page 6 continued... **NORTHWEST RELIEF TRUST** ## **Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 OCTOBER 2024** ## **7. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
213,882
213,882|Resources
Movement
expended
in funds
£
£
(256,071)
(42,189)
(256,071)
(42,189)| |---|---|---| ## **8. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 October 2024. Page 7 **NORTHWEST RELIEF TRUST** ## **Detailed Statement of Financial Activities FOR THE YEAR ENDED 31 OCTOBER 2024** |**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Gift aid
**Investment income**
Interest
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Sundries
Charitable Activities
**Support costs**
**Finance**
Bank charges
**Information technology**
Repairs and renewals
**Governance costs**
Accountancy and legal fees
Total resources expended
**Net expenditure**|2024
£
108,219
11,128
119,347
815
120,162
6
120,704
120,710
70
95
840
121,715
(1,553)|2023
£
84,495
8,644
93,139
581
93,720
-
133,564
133,564
72
-
720
134,356
(40,636)| |---|---|---| This page does not form part of the statutory financial statements Page 8