REGISTERED CHARITY NUMBER: 1148315 REPORT OF THE TRUSTEES AIYD FINANCIAL STATEMENTS FOR THE YEAR ENDED31ST MARCH 2025 FOR THE MISSION, NEISON Ainsworths Limii¢d Chart¢r¢d Arcountants Chaner House Stansfield Street Nelson Lancashir¢ BB9 9XY
THE MISSION, NELSON CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Report of the Tru5tces I to4 Ittd¢pend¢nt E¥amin¢r's Report Stai¢ment of Financial Activities Balance She¢t Notes to th¢ Financial Statements
THE MISSION, NELSON REPORTOFTHE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 FINANCIAL STA TEMENTS AND TRUSTEES, REPORT The trustees present the financial statement5 of the charity for the y¢aT ended 31. March 2025. The tru51ees wnfirm thai, in their opinion. Ih¢y have.. sel¢cTrd suitable a¢counttng policies and applied ih¢tn cot)sistently; made judgemettts and ¢stimaies which aTe reasonable and pruden¢ and prepared the financial staiements on a going concern basis. The tru5t¢¢s believe that the financial statements cornply with statutory requirements, the governing document5 of the clwity and the Staiem¢nt of R¢commellded PrdCli¢e relating to ¢haTities. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity nutllber 148315 Reglstered orric¢ The Missiott. Nelson Goitsid¢ Nelson Lancashire BB9 7XD Trustees and key management SPHolt M Dobson-Brooks (Ch&ir} M A Bames (Appointed 2 Decemb¢r 2024) S We115 (Appointed 15° January 2025) Indepettdent Examiner M Sunier FCA Ainsworths Limired Chanered Accountants Charter House Siansfield Stre¢1 Nelso Lancashir¢ BB9 9XY Page I
THE MISSION. NELSON REPORT OF THE TRUSTEES (CONTINUED) FOR THF YEAR ENDED31ST MARCH 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational statu5 Th¢ Mission, Nelson I'the charity"} w45 established on 26 July 2012 and is Tegistered with the Charity Commissioners Iregisiration nurnber 11483151. The ¢harity is governed by a trust deed daod 16, April 2012. Organisatiottal structure The Board curT¢ntly consists of the trustees and is responsible for key policy decisions and the effective governance of th¢ organisation overall. The tTusiees take tare of the day to day running and legal r¢quir¢menis of the charity and the Board me¢ts on a regular basi$. Recruitment appoitjtment of new truste¢s Trustees are appointed to refl¢ct the Skills requir¢d lo support the Board and its range of activities. The Trustee5 Ihetllselves appoint new Trustees to the BoaTd, with agreern¢nt from the Spiritual Ltadership and provide appointees with a full orientation of the s¢ryiceg provided the dectsion-making processes of the ¢haTity and the roles and T¢5ponsibiliiies of a trustee. including their legal obligation5 under applicable laws. Risk m¥nagement The trustees have ¢xamined the major strategic. business and op¢ralional risk5 which the chariry faces and cottfirni that systems hav¢ been ¢stablish¢d to ensur¢ that Tegular reports are prodll¢¢d and that necessary st¢Ps can be taken to addre55 any 155ues arising. OWECTIVES AND ACTIVITIES The objectives of th¢ charity are for the benefit of the public and are 10 advance th¢ Christian faith in accordance with the sta*ment of beliefs in such ways and in such parts of the United Kingdorll or the World as th¢ truste¢s from time to time may think fjr and 10 hifjl Such other purposes which are ¢xclusively charitable according to the law of England and Wale5 and are conn¢cied with th¢ charitable work of the church. Public btn¢fit In setting out the charity'5 objectives and planning of activities th¢ tyust¢es have given careful consideration 10 the Chariry Commission's gener41 guidance and section 17151 of the Charities Act 2011. The trllstees are confident thai the charity offers services of real and practical use to th¢ local wpulation and therefore ¢ompli¢s with th¢ respon5tbility placed on all charities under th¢ ChaTities Act 2011 to demonstrate a pllblic knefii. ACHIEVEMENTS AND PERFORMANCE We have ensured that provision is made for th¢ following worship and pray¢r, pastoral and associated care for anyone who needs it and missionary and Outreach work. The chuich ha5 ¢oniinued lo me¢t for collecrive worship with Sunday morning services. Th¢ morning 5¢rvic¢ Continues to be streamed r¢gultrly online for church members and th¢ wider public who ar¢ unable to attettd in person. Artendance at services has b¢¢n increasing 5t¢adily. Lif¢ Groups have taken place for those who wish to discuss artd develop their Christian faith. The Tois Group continued to meet in the Church on Mondays and Thursday5 earh week in term-time and Continues to be well attended by both church members and childTen and p2r¢nts or carers from the local ¢ommunity. On Weth¢sday each week in t¢Tm-time. Mission Caf¢ provides very r¢asoJJably priced food and fellowship at lunchtime for anyone wishing 10 attend. A stnall gTOUP Within the church has coniinu¢d to provide support to asylum seekers and refugee5 in the Pendle area. The particular focus 15 on asylum seekers, who are welcomd &% individuals and provided with spiritual and practical 5uppon according to their needs. SeveTal asylum s¢¢keTS have beeome Tegular allenders of the church and a f¢w have played an activ¢ role in the life of the fellowship. Page 2
THE MISSION, NELSON REPORT OF THE TRUSTEES (CONTIIYUED) FOR THE YEAR ENDED31ST MARCH 2025 ACHIEVEMENTS AND PERFORMANCE {CONTINUEDI The church also has a group, 'Mi55ion Together,, who are particularly Conscious of the ne¢ds of those memb¢r5 of th¢ hurch who are alotte OT isolated for any r¢ason. The Together Team has arranged variou5 events for memb¢r5 and attenders of the church throughout the year. The church has supported mi55ionary work, both in financial and material ways and ¢ontinues to support individuals and orgallisations both in th¢ UK and ov¢rseas. A youth group, 'Ignite', ha5 coniinu¢d to meet at The MissTon building on a Friday evening on a monthly basis. This group provides physical artivilies and spiriiual input to ¢hildren from both ¢hurch families and the local community- This group cat¢rs for h0o1 years 6 to 13 and is run exclusively by volunteer membeTS of the rhurch. As regards administrative tnatters, th¢ church roniinues lo run a Safeguarding Policy and Procedure. tnd h&$ a SafeguaTding Team in place to ensure this policy and procedure is eff¢ctively enforced and childT¢n and vulnerable people are PTop¢rly protecd. Th¢ Church has implemented the requirments of the G¢n¢rdl Data Protection Regulation. The fvll-time paid Pastor of The Mission left hi$ role in early 2024. Th¢ church meMbehlp, TTUStees and Leadership have not yet made a decision whether and how to Seek a Teplacement for this role and di5cusgions r¢gardinB thts are ongoing. The Church continues to b¢ run by its Trus$ for l¢gal and charity regulaiions and by it5 Spiritual L¢adership for Pastoral Care. The Trustees, alongside the Sp2ritual ttader5 hav¢ implement¢d a P&8toral Care Policy. Future pl*th$ Future plans will be driven by th¢ needs of the church and wider community. Ev¢nts and tneetings will be held in person and using video ¢onferett¢ing I messaging tools where appropriak. Re5erv¢s policy At 31. MaTch 2025 total reserves carried forward stand at £158.036 12024-. £136.9181. All of these funds are unrestriaed and ¢an be used by the Charity as the tru5tres see fit. The tru5t¢es believ¢ the net asset position is suffitient for the future needs of the chaT2ty. However. these levels are reviewed annually. Related partie5 There were no related panies during the financial y¢ar12024.. £Nil}. Page 3
THE MISSION, NEtSON REPORT OF THE TRUSTEES {CONTINUED) FOR THE YEAR ENDED 31ST MARCH 2025 STATEMENT OF TRUSTEES RESPONSIBILITIES The Irustces ar¢ responsible for preparing the tru5t¢es' r¢port and the finan¢ial statements in a¢cordèrtce with applicable law zttd United Kingdom Accounting Standards including Financial Reporting Standard 102.. The FinaClaI Reporiing StadarduPpI1Cble in ihe UK andR&pbIle L)flrelapAdlUnit¢d Kingdom Generally Acc¢pied Acu>uniing Practic¢l. The law applicable to ¢harities in England and Wal&s requires the trustees to prepare financial 5tatem¢nis for each rinancial year which give a tn]¢ and fair view of the state of affairs of the charity and of the in¢oming resources and application of resources of the charity for that period. In preparing thes¢ finan¢ial statements. the trusoes are r¢quired lo.. select suitabl¢ accounting policies and then apply them consistently,. observe the m¢thods and principles in ihe Charities SORP and FRS 102- make judgement5 and ¢stimate5 thai are re&%onable and PTud¢nt' state whether applicable UK accounting standard5 hav¢ been followed. subject to ajjy maoTial departure5 dis¢los¢d and explained in the fjnancial Statements,. prepar¢ the finaneiol statements on the going concern basis unless it is inappTOPriate to presum¢ that the charitable cornpany will continue in business. The tNsiees are Tesponsibl¢ for k¢¢ping sutTi¢i¢nt accounting records that disclose with reasonable accura¢y ai 2tty lime the financtal Position of the charity and ¢nable them 10 ¢nstsr¢ thai the f1tt2ncial 5tatemenis comply with the ChL7riiies Aci 2011, the C'hority (AcGouni& Reports) Regulotiort¥ 2008 and the provisions of the trust deed. They are also r¢5ponsible for safeguarding the a55ers of the tharity and hence for taking re&gonabl¢ 51ep5 for th¢ prevention and d¢t¢ction of fiaud and other irregularities. ON BEHALFOF THE BOARD.. M Dobson-Bri>oks- Chairman Dated.. 15" January 2026 Page 4
INDEPENDENT FXAMINER'S REPORT TO THE MEMBERS OF THE MISSION, NELSON I report on the accounts of ihe The Mission, Nelson for th¢ yeaT ended 31. March 2025, which ar¢ set out on pages 6 R¢spectiv¢ respon$ibilitle$ of the trustees alld examiner The charity'5 trustees are responsible for the pr¢paration of the account$. The ¢harity's trustees ¢onsider that an audit is not reqllid for this year under wtion 14412) of the Chariti¢s Act 2011 (the 2011 Ad} and that att independent exaTninatlOll 15 needed. Having sat15fJed that the Charity is not subj¢rt to an audit under section 14412} of th¢ 2011 Act and is eligtble for sndepend¢nt examination. it is my responsibility to... Examine th¢ accounts under seaion 145 of th¢ 2011 A¢t,' To follow the procedures laid down in the general Directions given by the Charity Commission undeT S¢Ction 145151(b} of the 201 l Act: and To stste wh¢ther particular matters hav¢ come to my attention. Basis of independ¢nt ex*]Niner's r¢port My exarNination was ca]Ti¢d out in accordance with the General Directions given by the Charity Commissioner. An examination includes a Teview of the accounting records kept by the charity and a comparison of the accounts pr¢seJJted with those records. It also includes consideration of any uttusual itetns or disclosures in the accoutjts, and th¢ seeking of explanations from you as trust¢¢s concerning any such matiers. The procedures undertaken do noi provide all th¢ ¢videnc¢ thai would be required in an audit and. ¢ons¢quently, no opinion is given as to whether the accounts present a 'true and fatr view, and the report is limited to those matt¢rs sei out in the Stament below. Independent examiner's statement In Connection with tny examination. no rtlaller h45 come to my atiention.. Which 8ive5 me reasonable cause to b¢lieve that, in any rtmterial Te5pecL the requir¢ments'. lal 10 keep accounting records in a¢cordance with section 130 of the 2011 Act., and Ib} to prepar¢ accounts which accord with the accounting records. comply with th¢ attounting qU2rements of the 2011 Aci have not been met.. or To which, in my opinion. att¢ntion should be drnwn tn order to ¢n&ble a PToper undcrstanding of the accounis to b¢ r¢ached. Mark Sunier FCA Ain5WOrths Limiod Chart¢T House Srattsfield Street Nelson Lancashiie BB9 9XY Dated.. 13° January 2026 Page 5
THE MISSION. NELSON STATEMENTOF FINANCIALACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025 Unrestrltted rund$ Restricted 2025 2024 Notes INCOMING RESOURCES Donations Charitable activities Investment income 78,134 7,91 820 78.134 7.910 820 72,068 4,983 583 Total incoming resourcts 86,864 86064 77.634 RESOURCES EXPENDED Charitable aaiviiies Support ¢05ts 50,090 15.656 $0,090 15,656 79,019 19,000 Total resollrces expended 98.019 NET MOVEMENT IN FUNDS 21.118 21.Il8 {20,3851 Other reeogrjised g&in5 and losse5 Net gainslllows) on ittv¢5tments NET MOVEMENT (N FUNDS 21,118 21,118 (20,385) RECONCILIATION OF FUNDS Toial funds brought forward 136,918 136,918 157.303 TOTAL FUIYDS CARRIED FORWARO 158,036 158,036 136.918 The ststement of fjnancial activities includes all gains and losse5 recognised in the yeaT. All itt¢om¢ and e¥Ftnditure derives from continuing actiVili¢5. Th¢ notes forn) part of thes¢ fJnan¢ial statements Page 6
THE MISSION, NELSON BALANCE SHEET AT31ST MARCH 2025 2025 2024 Notes FIXED ASSETS Tingible assets 82,000 CURRENT ASSETS Invesimenls Cash at bank 9,000 69,510 9,000 46,392 73,510 55.392 CRED(TORS Amounts falling du¢ wirhin one year NET CURRENT ASSETS 474 474 78,036 54,918 TOTAL ASSETS LESS CURRENT LJABILITES l.f8,036 136,918 NET ASSETS 158,036 136,918 FUNDS Resrric*d Unresiri¢ted 158,036 136,918 TOTAL FUNDS 158,036 136,918 The financial statements were approved by th¢ Board of Trusttts on 15, January 2026 and were signed on its behalf by.. M DobsoD-Brooks Chairman The not¢s fomi part of these finattcial statements Page 7
THE MISSION, NELSON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED31ST MARCH 2025 ACCOUNTINC POLICIES Accouttiirjg tonventiort Th¢ accounts (financial stat¢mentsl have been pr¢pared in accordance with the Siatemertt of Rerommend¢d Prnciice.. Accouttiing and R¢Jx)rting by Charities preparing Ih¢ir accounts in accordance with the Fin2ttcial Reporting StandaTd applicable in the UK and Republic of Ireland IFRS 1021 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Gen¢Tally A¢c¢pted Practi¢¢. Cash now The charity is exempt from zhe r¢quirement 10 PTepare a cash flow statement ts it qualifies as a small ¢ntity. Incoming resources All incoming r¢50ur¢es are included on the Statemejjt of Financial Activities when the Chority is l¢gally entitled to the ittcome and thc amount Can be quantifjed with reasonable accura¢y. Income from donaiions. legacies. fundraising and similar incoming resources ar¢ included in th¢ year in which they are rtreivable. Any income Teceived for specific pu]pw is aoUnted for as r¢strict¢d fjjnds whett receivable. Resources expended Exp¢nditUT¢ IS accounted for on an accrua15 b&%1$ linclu5ive of attributable value added tax whi¢h cann(Ft be recovered) and has been classifjed under the principal categories related to the cost. Costs allocated to activities in the fiJrth¢rdnc¢ of the charity's objects are those directly associated with achi¢ving the charity's goals. Governance Costs are thos¢ incurred in conn¢ction with th¢ management of the ch2rity's assets, oiganisational adrninistralion and compliance with constitutional and sratulory requirements. WheT¢ Costs cannoi be directly attributed to particular headings they have been allocated io activities on a basEs consist¢ni with the use of resources. Fund atcounting Unrestricted fund5 are available for use at the discrerion of th¢ trustees in the furtherant¢ of the general activities of the Charity. Surplus funds can b¢ alloted to resirict¢d projects if the trustees believe they are required. Restricted funds aT¢ fvnd5 subject to sp¢cifJc r¢51ficiion itnposed by the donoT5 for th¢ purpose of any app¢al in which the furtds are ]Sed and catt only b¢ used for particular purpose within (he objects of the charity. Tangible fixed ass¢t5 Depreciation is provided at th¢ following aonual raos in order to write off each asset over its ¢stinJated useful Long leasehold property 2% oncost Tgxation The entity is a registered charity and is therefore exempt from IncoTne T&¥ and Corptsraiion Tax under th¢ provisions of Section 505(1) of the Incom¢ and Corporatiort Taxes Aa 1988. Th¢ no*s form part of these financial siatemet Page 8
THE MISSION, NELSON NOTES TO THE FINANCIAL STATEMEIYTS FOR THE YEAR ENDED31ST MARCH 2025 INCOME FROM DONATIONS 2025 2024 OtTeTings Gift aid World vision Sundry income Youih 59,302 14,034 4,035 480 283 12,433 3,295 .029 7&134 72.068 Income from donations totalling £78.13412024.. £72,068} were unrestrid¢d. INCOME FROM CHARITABLE ACTIVITIES 2025 2024 Café facilities Event contribuhons 5,402 2,448 4.983 7,910 4,983 Ineom¢ from charitable a¢tiviti¢s totalling £7,910 (2024.. £4,983) were unrestricted. STAFF COSTS 2025 2024 Siaffcosis.. Gross wages Social security P¢nsions 26,654 46.642 558 955 27312 47,597 The averag¢ number ofemplryees dupiAg ¢hey¢ar were osfollows.. ChaTitable services Manag¢m¢nt and administration During the y¢ar. no etnployee received remuneration in excess of £60.000. The trustees and key rnanagem¢nt personal have r¢ceived neither r¢muneration nor r¢imbu]3emetti of ¢xpen5¢S during th¢ period for their roles as trustees and management. The not¢s forni part of these fjnancial statements Page 9
THE MISSION, NELSON NOTES TO THE FINAIYCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 CHARITABLE ACTIVITY COSTS 2025 2024 Direct wag¢s Premises costs Repairs and newa]S Service expenses Departmental costs Missionary gifts Depreciation 12,080 6.096 7,642 10,051 2,895 8,726 2.000 30,470 10,168 15,943 8,954 4,818 6.660 2,000 50,090 79,019 Resources eKpended totalling £50,O9012024.. £79.019) were urtrestricted. SUPPORT COSTS 2025 2024 Administrdtion wages Administration wsts 14,532 1,124 1.879 15.656 19,000 Re$ouTces expended totalling £15,656 {2024.. £19.000} were unrestrieted. TANGIBLE FIXED ASSETS Long leasehold property Total COST At I. April 2024 Addition5 loo.000 loo,000 At 31" March 2025 ioo,000 100,000 DEPRECIATION At I. April 2024 Charge for year 18,000 2,000 18,000 2,00 Ai 31. MaTch 2025 20,000 20,0110 IYET BOOK VALUE At 31" March 2025 80,000 80,000 At 31. March 2024 32.000 82,000 Th¢ notes fomi port of these financial sratements Page 10
THE MISSION, f4EISON NOTES TO THE FINANCIALSTATEMENTS FOR THE YEAR ENDED31ST MARCH 2025 CURRENT ASSET INVESTMENTS 202S 2024 Other investments 9,1100 9.000 9,000 9,000 CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Oth¢r crcditors 474 474 474 474 io. ANALYSIS OFNET ASSETS BETWEEN FUNDS 2025 Totsl funds 2024 Totsl Funds Unrestrieled funds Restricted funds Fix¢d assets cUrt assets Current liabilitie$ so,000 78,510 (474} 80.0 78AIO (474) 82,000 55.392 14741 158,036 158,036 136,918 MOVEMENT IN FUNDS Net ovement in ftsthd5 At 1.4.24 At 31.3.25 Unrestricted f¥thd5 Geneial 136,918 21,118 158.036 TOTAL FUNDS 136,918 21,118 158,036 Net mov¢ment irt funds, in¢lud¢d in the above are 45 follows.. Incomlttg resources Resources ReeogJ]isod expended 8#11151{1osscs) Movement in funds Unrestricted funds General 86,864 {65.746} 86,864 (65.746) 21,118 The not¢s fom) part of these financial statements Page 11