2024-12-31-accounts

Charity Registration No. 1170708

MOONLIGHT TRUST

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

MOONLIGHT TRUST

LEGAL AND ADMINISTRATIVE INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2024

Charity number	1170708
Trustees	Jackie Darnbrough (Chair)
	Nathalia Carter
	Niamh Byrne	(Resigned 19 February 2024)
	Faisal Ali
	Shahnaz Ali (Deputy Chair)	(Appointed 29 January 2024)
Registered office	15 Nelson Street
	Dewsbury
	West Yorkshire
	WF13 1NA
Independent Examiner	WRN Investments Limited
	Ground Floor Unit 2 Manor	Court
	Manor Mill Lane
	Leeds
	England
	LS11 8LQ
Bankers	HSBC Bank PLC
	14A Market Place
	Dewsbury
	West Yorkshire
	WF13 1DH

MOONLIGHT TRUST

CONTENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

	Page
Trustees’ Report	1 - 4
Independent Examiner’s Report	5
Statement of Financial Activities	6
Statement of Financial Position	7
Notes	8 - 11

MOONLIGHT TRUST

TRUSTEE’S REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees present their annual report for Moonlight Trust for the year ended 31 December 2024.

The financial statements comply with the Charities Act 2011 and 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 2015), as modified by the exemption for small charities provided in Update Bulletin 1.

Structure, governance, and management

Governing document

The Charity is governed by its Constitution, which was adopted on 12 December 2016. The Constitution sets out the Charity’s objectives, powers, and the rules for its governance, including the appointment and responsibilities of trustees.

Constitution of the Charity

The Charity is constituted as a Charitable Incorporated Organisation (CIO) and is registered with the Charity Commission. The Trustees are responsible for the overall management and control of the Charity, holding regular meetings to review activities, set strategic priorities, and ensure compliance with legal and regulatory requirements.

Recruitment and Appointment of Trustees

The methods used to recruit and appoint new charity trustees include a transparent recruitment process. Trustees are elected by the existing board members in accordance with the provisions set out in the Constitution. This process ensures that new trustees have the necessary skills and experience to contribute effectively to the governance of the Charity.

Trustees and Volunteers

Volunteers are involved in all aspects of our work, and all our trustees also give their time freely. The trustees who held office during the period and subsequently were as follows:

• Jackie Darnbrough (Chair)

• Nathalia Carter

• Niamh Byrne – Resigned 19 February 2024

• Faisal Ali

• Shahnaz Ali (Deputy Chair) – Appointed 29 January 2024

Public benefit

The Trustees confirm their compliance with the duty to have due regards to the public benefit guidance (section 17 of the Charities Act 2011) published by the Charity Commission when reviewing the Charity's aims and objectives and in planning future activities.

Objectives and activities

The objectives and activities of the Charity are:

1. The prevention or relief of poverty anywhere in the world by providing grants, items and services to individuals in need and/or charities, or other organisations working to prevent or relieve poverty.

2. The prevention or relief of poverty anywhere in the world by providing or assisting in the provision of education, training, healthcare projects and all the necessary support designed to enable individuals to generate a sustainable income and be self-sufficient.

3. The advancement of education throughout the world.

4. The relief and prevention of sickness, disease and physical or mental disability throughout the world.

Mission statement

To alleviate poverty, sickness, and social injustice for the world’s most deprived communities.

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MOONLIGHT TRUST

TRUSTEE’S REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

Our Aim

Our aim is to support some of the world’s most deprived communities, especially those in desperate situations such as refugees fleeing violence and oppression. We provide basic emergency supplies like food, water, shoes, and medical treatment, as well as employability skills and educational support. Our efforts range from supporting food banks in the UK to aiding refugees in Greece, France, Serbia, Bangladesh, Turkey, Pakistan, and the Middle East. We have been involved in every step of the refugee journey, from funding boat rescue missions to providing essential supplies in camps.

Our Values

Our values include protection against discrimination, promotion of fairness and equality, raising awareness, and promoting diversity. We believe these are fundamental to our mission to alleviate poverty, sickness, and social injustice for the world’s most deprived communities. We support individuals regardless of race, religion, gender, or background and strive to build a diverse and inclusive community through our events and workshops.

Achievement and performance

In the year 2024, Moonlight Trust has made significant strides in various areas, demonstrating its commitment to alleviating poverty, sickness, and social injustice across local and global communities.

Awards and Recognition

• This year, the charity’s leadership and innovative programming continued to receive external recognition — including the national spotlight for the faith-based environmental initiative, the Green Deen Project (featured on regional media such as BBC Look North and Iqra TV).

• The strong female leadership of Chair Jackie and Project leader Noushin continues to be a cornerstone of the organisation’s identity, reinforcing a culture of resilience, inclusion and community empowerment.

• The charity’s governance was further strengthened in 2024 with the appointment of new board member and Deputy Chair Shahnaz Ali OBE, bringing deep experience in health and local government and signalling elevated credibility in leadership and oversight.

Community projects

Household Support and Food Bank

Across the UK (specifically in Yorkshire, Kirklees and neighbouring areas), Moonlight Trust again focused on supporting families facing cost-of-living pressures through:

• A Household Support Fund helping families manage essential living costs.

• A Food Bank initiative which maintained a strong emphasis on supporting single-mothers and children — recognising that over 50% of the food-pack beneficiaries were single mums and their children.

Women’s Coffee, Careers & Cuppa Club

The Cuppa Club continued to provide a holistic support programme for women and girls, including:

• Employability and confidence ‐ building workshops.

• Social learning clubs, mentoring day trips, leadership development.

• Clinical psychological and mental-health support.

• Awareness sessions tackling inequality, domestic abuse, stereotypes, aspirations and wellbeing.

Refugee-Awareness & Community Cohesion

Workshops and sessions were held across Yorkshire (in universities, schools and community centres) to raise awareness of refugee experiences and promote cohesion, diversity and dialogue. These engaged a diverse audience — students, academics, business and community leaders, and Members of Parliament.

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MOONLIGHT TRUST

TRUSTEE’S REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

Green Deen Project

This year marked the final phase of the Green Deen Project, a faith-inspired journey of community, care and connection with nature. Key highlights:

• Over 350 participants, primarily children and young people from schools, mosques and special education groups, took part exploring environmental stewardship through the lens of deen (faith) and fitrah (our natural state).

• Through partnerships with local agencies such as One Community Foundation and Kirklees Council and park officer Andrew, the project improved local parks by installing new bridges, Moonlight Walk pathways and signage — making green spaces safer, more welcoming and spiritually meaningful.

• Free masterclasses were delivered on faith, biodiversity and climate action — creating a unique intersection of spirituality and environmental education.

• The project was featured on media outlets including BBC Look North and Iqra TV, enhancing the charity’s outreach and public profile.

Watch our Green Deen Project video here: https://youtu.be/oq-J7dItvjM?si=bBFmPtJfGL5W1Onz

International Aid Projects

Moonlight Trust’s international humanitarian work continued apace in 2024, delivering vital aid and solidarity to vulnerable communities worldwide. Some of the key activities included:

• Calais Food & Water Project: Assisted approximately 2,000 refugees stranded in the Calais region lacking support, providing food, water and essential relief.

• Iftar Distribution – Syria & Qurbani Appeal: Delivered food-packs and support to displaced Syrian communities struggling with conflict and economic hardship.

• Afghanistan Support and Earthquake Relief: Supported orphanages, widows and children in Afghanistan, responding to natural disasters (earthquake) and ongoing humanitarian crisis by supplying essentials such as food, blankets and winter aid, alongside Ramadhan-focused distribution.

• Bosnia – Journey of Discovery: Conducted visits and fundraising for war survivors, refugees, and trauma-affected families (including genocide survivors) in Bosnia.

• Peace Walk in Solidarity with Children of Gaza: In solidarity with children affected by conflict globally (including Gaza’s Rafah and Khan Younis crossings), the charity organised a Peace Walk and distributed aid to affected families.

Future plans

We will continue our efforts both locally and internationally, aligning with our mission to alleviate poverty, sickness and social injustice. Our future projects will focus on supporting the most deprived communities, ensuring that all our activities remain true to our core aims and objectives. We also plan to build on the success of recent initiatives such as the Green Deen Project and the Cuppa Club, strengthening our impact across environmental, social and humanitarian work. Additionally, we aim to make the Moonlight Trust Charity Dinner an annual event, fostering stronger community bonds and raising essential funds to sustain and expand our programmes.

Join us or contribute to our ongoing work: moonlighttrust.enthuse.com/profile

Reference and administrative	details
Charity name:	Moonlight Trust
Registered Charity number:	1170708
Principal address:	15 Nelson Street, Dewsbury
	Dewsbury, WF13 1NA
Trustees:	Jackie Darnbrough (Chair)
	Nathalia Carter
	Faisal Ali
	Shahnaz Ali (Deputy Chair)
Email:	[e-mail]
Website:	www.moonlighttrust.org.uk

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MOONLIGHT TRUST

TRUSTEE’S REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

Financial review

Income for the year amounted to £124,629 (2023: £110,420). Expenditure in the year amounted to £104,047 (2023: £84,338). The net movement in funds for the year was a surplus of £20,582 (2023: £26,082). Unrestricted reserves stood at £179,520 (2023: £155,395) and restricted funds stood at £6,970 (2023: £10,513). The analysis of the restricted funds can be found on note 9 of the financial statements.

Reverses policy

We expect to hold £10,000 as reserves solely to be awarded as grants in the future when received donations are less than expected and do not meet the budgeted expenditure.

Independent examiner

A resolution proposing that WRN Accountants be reappointed as Independent Examiner of the Charity will be put to members.

Statement of responsibilities of the trustees

The Charity’s trustees are responsible for preparing the annual report and 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 Charity’s trustees to prepare financial statements for each 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, including income and expenditure, for that period. In preparing the financial statements, the Charity’s trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP (FRS 102);

• make judgements and estimates that are reasonable and prudent;

• state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company 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 to enable them to ensure that the financial statements comply with the Charities Act 2011.

They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Charity’s trustees are satisfied that the internal controls operated to safeguard the Charity's assets are appropriate to the nature and scale of the Charity's operations.

The annual report was approved by the trustees on 31 October 2025 and signed on its behalf by:

Jackie Darnbrough Trustee (Chair)

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MOONLIGHT TRUST

INDEPENDENT EXAMINER’S REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

I report to the trustees on my examination of the accounts of Moonlight Trust for the year ended 31[st] December 2024.

This report is made solely to the Charity's trustees, as a body. My examination has been undertaken so that I might state to the Charity's trustees those matters I am required to state to them in an independent examiner's report and for no other purpose.

Respective responsibilities of trustees and examiner

As the Charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (“the Charities Act”). The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 ("the Charities Act") and that an independent examination is needed.

• It is my responsibility to:

• examine the financial statements under section 145 of the Charities Act 2011.

• to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and

• to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the financial statements present a 'true and fair' view, and the report is limited to those matters set out in the statement below.

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 which gives me cause to believe that in, any material respect:

• the accounting records were not kept in accordance with section 130 of the Charities Act; or

• the accounts did not accord with the accounting records; or

• the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 or are not consistent with the Charities SORP (FRS102), 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 to enable a proper understanding of the accounts to be reached.

Mueen Hyder ACCA (Independent Examiner) WRN Investments Limited Ground Floor Unit 2 Manor Court Manor Mill Lane Leeds LS11 8LQ

Dated: 31 October 2025

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MOONLIGHT TRUST

STATEMENT OF FINANCIAL ACTIVTIES

AS AT 31 DECEMBER 2024

		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
		2024	2024	2024	2023
	Note	£	£	£	£
Income from:
Donations and legacies	2	89,229	34,900	124,129	101,652
Other income	3	500	-	500	8,768
		───────	───────	───────	─────────
Total income		89,729	34,900	124,629	110,420
		═══════	═══════	═══════	═════════
Expenditure on:
Charitable activities	4	45,950	35,423	81,373	51,286
Support costs	5	19,654	3,020	22,674	33,052
		───────	───────	──────	─────────
Total expenditure		65,604	38,443	104,047	84,338
		═══════	═══════	══════	═════════
Net income/(expenditure)		24,125	(3,543)	20,582	26,082
Transfers between funds		-	-	-	-
		───────	───────	──────	─────────
Net movement in funds		24,125	(3,543)	20,582	26,082
Reconciliation of funds:
Total funds brought forward		155,395	10,513	165,908	139,826
		───────	───────	──────	─────────
Total funds carried forward		179,520	6,970	186,490	165,908
		═══════	═══════	══════	═════════

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

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MOONLIGHT TRUST

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2024

		2024	2023
	Note	£	£
Fixed assets
Fixed assets	7	-	78
Current assets
Cash at bank and in hand		187,930	166,744
Creditors: amounts falling due within one year	8	(1,440)	(914)
		--------------------------------------	--------------------------------------
Net assets		186,490	165,908
		======================================	======================================
The funds of the charity:
Restricted funds	9	6,970	10,513
Unrestricted funds		179,520	155,395
		--------------------------------------	--------------------------------------
Total charity funds		186,490	165,908
		======================================	======================================

The notes on page 8-11 form part of these financial statements.

The financial statements were approved on behalf of the Trustees on 31 October 2025 by:

Jackie Darnbrough

Trustee (Chair)

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MOONLIGHT TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

1.1 Basis of preparation and going concern assessment

The 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 financial statements. The financial statements have been prepared in accordance with the Statement of Recommended Practice: 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) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The Trustees consider there are no material uncertainties about the Charity’s ability to continue as a going concern.

1.2 Income

Income is recognised when the Charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the Charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.

1.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis under the following heading.

Expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.

Expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries.

Support costs comprise those costs which are incurred directly in support of expenditure on the objects of the charity and include governance cost, finance, and office costs. Governance costs are those costs incurred in connection with the compliance with constitutional and statutory requirements of the charity.

1.4 Fixed assets

Depreciation is provided to write off the cost, less an estimated residual value, of all fixed assets evenly over their expected economic useful lives on the following basis:

Equipment 10% reducing balance

1.5 Fund Accounting

Unrestricted funds are available to spend on activities that further any of the purposes of Charity.

Designated funds are unrestricted funds of the Charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the Trust’s work or for specific projects being undertaken by the Trust.

1.6 Taxation

The Charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

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MOONLIGHT TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2 Donations and legacies

Unrestricted Funds £ Donations 89,229 Grants - 89,229 3 Other income Gift aid Interest income 4 Charitable activities Charitable activities Analysis by fund Unrestricted funds Restricted funds 5 Support and governance costs Accountancy Advertising Bank charges Computer Consultancy Depreciation Insurance Office costs Sundry Telecommunications Travel and accommodation	Restricted Funds £ - 34,900 34,900	Total 2024 Unrestricted Funds Restricted Funds £ £ £ 89,229 76,012 - 34,900 - 25,640 124,129 76,012 25,640 2024 £ - 500 500 2024 £ 81,373 2024 £ 45,950 35,423 81,373 2024 £ 725 438 325 601 19,430 78 459 - 40 165 413 22,674	Total 2023 £ 76,012 25,640
			101,652
			2023 £ 8,768 - 8,768 2023 £ 51,286
			2023 £ 34,569 16,717
			51,286
			2023 £ 720 582 157 544 26,605 142 457 311 719 680 2,135 33,052

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MOONLIGHT TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Support and governance costs (continued)

Analysis by fund

Unrestricted funds Restricted funds	2024 £ 19,654 3,020 22,674	2023 £ 25,387 7,665 33,052

6 Trustees’ remuneration and benefits

The charity trustees were not paid or received any other benefits from employment with the Charity in the year (2023: £nil) neither were they reimbursed expenses during the year (2023: £nil).

7 Fixed assets

Cost: At 1 January 2024 Additions At 31 December 2024 Depreciation: At 1 January 2024 Charge for the year At 31 December 2024 Net book value at 31 December 2024 Net book value at 1 January 2024 8 Creditors: amounts falling due within one year Other creditors	Office equipment £ 764 - 764 686 78 764 - 78	2024 Total £ 764 - 764 686 78 764 - 78 2024 £ 1,440	2023 £ 764 -
			764
			544 142
			686
			78
			220
			2023 £ 914

9 Analysis of restricted funds

Restricted funds at the financial position date are represented by:

One Community National Lottery Funding	Opening funds £ 5,275 5,238 10,513	Grant received £ 34,900 - 34,900	Grant spent £ 33,205 5,238 38,443	Closing funds £ 6,970 -
				6,970

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MOONLIGHT TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

10 Comparatives for the statement of financial activities

	Unrestricted		Total	Total
	funds	Restricted funds	funds	funds
	2023	2023	2023	2022
	£	£	£	£
Income from:
Donations and legacies	76,012	25,640	101,652	106,633
Other income	8,768	-	8,768	6,043
	───────	───────	───────	─────────
Total income	84,780	25,640	110,420	112,676
	═══════	═══════	═══════	═════════
Expenditure on:
Charitable activities	34,569	16,717	51,286	61,305
Support costs	25,387	7,665	33,052	22,445
	───────	───────	──────	─────────
Total expenditure	59,956	24,382	84,338	83,750
	═══════	═══════	══════	═════════
Net income/(expenditure)	24,824	1,258	26,082	28,926
Transfers between funds	-	-	-	-
	───────	───────	──────	─────────
Net movement in funds	24,824	1,258	26,082	28,926
Reconciliation of funds:
Total funds brought forward	130,571	9,255	139,826	110,900
	───────	───────	──────	─────────
Total funds carried forward	155,395	10,513	165,908	139,826
	═══════	═══════	══════	═════════

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