**REGISTERED CHARITY NUMBER: 1202331** ## **REPORT OF THE TRUSTEES AND** **UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 15 MARCH 2023 TO 31 MARCH 2024** ## **FOR** ## **NELSON COMMUNITY TRUST** Xeinadin Ground Floor Citygate Longridge Road Preston PR2 5BQ **NELSON COMMUNITY TRUST** **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 15 MARCH 2023 TO 31 MARCH 2024** |||**Page**|| |---|---|---|---| |**Report of the Trustees**|1|to|2| |**Independent Examiner's Report**||3|| |**Statement of Financial Activities**||4|| |**Balance Sheet**||5|| |**Notes to the Financial Statements**|6|to|7| **NELSON COMMUNITY TRUST** **REPORT OF THE TRUSTEES FOR THE PERIOD 15 MARCH 2023 TO 31 MARCH 2024** The trustees present their report with the financial statements of the charity for the period 15 March 2023 to 31 March 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). ## **Objectives and activities** ## **Objectives and aims** The Charity's Objectives as set out in the governing document are: The prevention or relief of poverty in Nelson and the surrounding areas by providing food, clothing and other essentials to individuals in need. We help people of all races and religions. To advance the Islamic faith for the benefit of the public in accordance with the statement of faith by providing a place of prayer, religious education, outreach and pastoral care in the community. ## **Achievement and performance Charitable activities** ## **Achievements** We are very much a community masjid. We are grateful to all those generous souls in the Pendle community who support us and donate to our causes. In 2023, we were the winners of "Community Together" award in the Pride of Nelson awards organised by Nelson Town Council. This was in recognition of our work in bringing people together of all races and religions. ## **Prayer Facilities** The masjid is open to the public during our five daily prayers. The Friday sermon and weekly talks are delivered in English with the aim of inspiring young people. We are running two Jummah prayers due to popular demand. ## **Religious Teaching** Religious lectures and classes are delivered in the main hall of the mosque with the aim of bringing people closer to Allah and the Prophet and love for one another. We have classes for men, women and children throughout the week. ## **Spiritual gatherings** We hold spiritual gatherings throughout the week for men, women and children. We have dhikr and mawlid gatherings. ## **Foodbank** Nelson is one of the most deprived areas in the UK. In 2023 it had the fourth highest levels of child poverty in the UK. Our masjid foodbank provides emergency food parcels, hot meals and other essential support to those in need. Our masjid is open for the general public as a warm space so that people in the cold weather can also benefit. During the year ending 31st March 2024, we delivered 5,100 food parcels and 42,125 hot meals. These meals are a lifeline for our users. We also distributed clothes, toiletries, and other essentials. ## **Ansaar Project** The masjid helps refugees and asylum seekers living in our local area by providing essential support and living essentials through our Ansaar project Our masjid is a lifeline for many asylum seekers. ## **Healing Sessions and pastoral care** As part of our pastoral care, we offer healing sessions. We have group sessions as well as one to one sessions. In our first year, we have benefitted over 300 people. These sessions are very beneficial in helping with mental, spiritual and emotional well being. ## **Zakat Fund** We operate a Zakat Fund to help those who are most vulnerable in our local community. During this accounting year we distributed 97,924 pounds to those in need. Our recipients include single parents, those heavily in debt, those unable to work due to disability and other such vulnerable people. ## **Women's services** We run various classes and social gatherings for women. Women are encouraged to take part in our activities. ## **Youth services** We provide many opportunities for young people to get involved in our projects. We have many young volunteers. We run youth leadership courses to offer training and skills for the youth. Page 1 **NELSON COMMUNITY TRUST** ## **REPORT OF THE TRUSTEES FOR THE PERIOD 15 MARCH 2023 TO 31 MARCH 2024** ## **Financial review** ## **Financial position** Income for the year was £293,875. The vast majority was derived from donations £257,163. Expenditure for the year was 293,935. At the end of the reporting period the charity has £47,436 in funds. The financial controls of the charity are managed and controlled by the trustees. ## **Future plans** Nelson Community Trust in constantly trying to achieve our vision of seeing love, peace and happiness in every home in Nelson by promoting more social services nad activities promoting women, youth, helping the needy, refugees and families, especially in the current economic circumstances in the UK. We will be introducing more services to benefit the wider community. Our foodbank, Ansaar Project, pastoral care will be expanded. We will train more women mentors so they're able to help other members of the community. We will also create a new dedicated space for women at the masjid which will entail some renovation work. ## **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** 1202331 ## **Principal address** Bradshaw Street Nelson BB9 0BH ## **Trustees** N A Raja (appointed 15.3.23) W A Ashraf (appointed 15.3.23) Z M Hussain (appointed 15.3.23) ## **Independent Examiner** Xeinadin Ground Floor Citygate Longridge Road Preston PR2 5BQ Approved by order of the board of trustees on 29 January 2025 and signed on its behalf by: Z M Hussain - Trustee Page 2 **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NELSON COMMUNITY TRUST** ## **Independent examiner's report to the trustees of Nelson Community Trust** I report to the charity trustees on my examination of the accounts of Nelson Community Trust (the Trust) for the period 15 March 2023 to 31 March 2024. ## **Responsibilities and basis of report** As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. ## **Independent examiner's statement** Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can 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. 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: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable 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. ## Farook Patel FCA Xeinadin Ground Floor Citygate Longridge Road Preston PR2 5BQ 30 January 2025 Page 3 **NELSON COMMUNITY TRUST** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 15 MARCH 2023 TO 31 MARCH 2024** **----- Start of picture text -----**
Unrestricted Restricted Total
fund fund funds
Notes £ £ £
Income and endowments from
Donations and legacies 162,525 131,350 293,875
Expenditure on
-
Raising funds 1,371 1,371
Charitable activities
Charitable activities 92,765 97,924 190,689
-
Support costs 101,875 101,875
Total 196,011 97,924 293,935
NET INCOME/(EXPENDITURE) (33,486) 33,426 (60)
Reconciliation of funds
Total funds brought forward 38,456 8,302 46,758
Total funds carried forward 4,970 41,728 46,698
**----- End of picture text -----**
The notes form part of these financial statements Page 4 **NELSON COMMUNITY TRUST** ## **BALANCE SHEET 31 MARCH 2024** **----- Start of picture text -----**
Unrestricted Restricted Total
fund fund funds
Notes £ £ £
Current assets
Cash at bank and in hand 5,708 41,728 47,436
Creditors
Amounts falling due within one year 3 (738) - (738)
Net current assets 4,970 41,728 46,698
Total assets less current liabilities 4,970 41,728 46,698
NET ASSETS 4,970 41,728 46,698
Funds 4
Unrestricted funds 4,970
Restricted funds 41,728
Total funds 46,698
**----- End of picture text -----**
The financial statements were approved by the Board of Trustees and authorised for issue on 29 January 2025 and were signed on its behalf by: W A Ashraf - Trustee Z M Hussain - Trustee The notes form part of these financial statements Page 5 **NELSON COMMUNITY TRUST** **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 15 MARCH 2023 TO 31 MARCH 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. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. ## **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. Trustees' remuneration and benefits** Mr W A Ashraf was paid £19,250 during the year for providing his services as a teacher. ## **Trustees' expenses** There were no trustees' expenses paid for the period ended 31 March 2024. ## **3. Creditors: amounts falling due within one year** **----- Start of picture text -----**
||| |---|---| |£| |Other creditors|738| **----- End of picture text -----**
## **4. Movement in funds** **----- Start of picture text -----**
||||| |---|---|---|---| |Net| |At|movement|At| |15.3.23|in funds|31.3.24| |£|£|£| |Unrestricted funds| |General fund|38,456|(33,486)|4,970| |Restricted funds| |Restricted fund|8,302|33,426|41,728| |TOTAL FUNDS|46,758|(60)|46,698| **----- End of picture text -----**
Page 6 continued... **NELSON COMMUNITY TRUST** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 15 MARCH 2023 TO 31 MARCH 2024** ## **4. Movement in funds - continued** Net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**Restricted funds**
Restricted fund
**TOTAL FUNDS**|**Incoming**
**Resources**
**Movement**
**resources**
**expended**
**in funds**
**£**
**£**
**£**
162,525
(196,011)
(33,486)
131,350
(97,924)
33,426
293,875
(293,935)
(60)| |---|---| The restricted funds relate to Zakat funds held by the charity. ## **5. Related party disclosures** There were no related party transactions for the period ended 31 March 2024. Page 7