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2025-03-31-accounts

Charity registration number 1202331 (England and Wales)

NELSON COMMUNITY TRUST

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

NELSON COMMUNITY TRUST

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr Nisar Ahmed Raja Mr Waqas Ali Ashraf Mr Zaheer Mahmood Hussain Charity number (England and Wales) 1202331 Principal address Bradshaw Street Nelson Lancashire UK BB9 0BH Independent examiner Xeinadin Ground Floor, Citygate Longridge Road Preston PR2 5BQ

NELSON COMMUNITY TRUST

CONTENTS

Page
Trustees report 1 - 3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 12

NELSON COMMUNITY TRUST

TRUSTEES REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The Trustees are pleased to present their annual Trustees Report together with the financial statements of the Nelson Community Trust for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

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.

Public benefit

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.

Achievements and performance

Significant activities and achievements against objectives

This year, Nelson Community Masjid continued to operate as a place of worship and a community anchor institution—supporting residents facing poverty, isolation, mental health challenges, and spiritual hardship.

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 2024, we were the winners of the best mosque in the UK in the annual Beacon Mosque award. This was in recognition of our work in empowering women of all races and religions.

Worship, faith and religious services

Our services include

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 offer:

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.

NELSON COMMUNITY TRUST

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Foodbank

Nelson is one of the most deprived areas in the UK. Nelson has one of the highest 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 2025, we delivered 5,500 food parcels and 44,165 hot meals to those in need. 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. During the year 2024-25 we supported over 200 asylum seekers and refugees.

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. To date we have benefitted over 350 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 £145,690 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.

Community cohesion and volunteering

Financial review

Income for the year was £368,012.

Funds were raised through community donations, appeals, regular giving, and where applicable grants. Trustees ensure fundraising is conducted ethically and in line with relevant guidance.

Expenditure for the year was £332,627.

At the end of the reporting period the charity has £82,083 in funds.

The financial controls of the charity are managed and controlled by the trustees.

Structure, governance and management

The Trustees who served during the year and up to the date of signature of the financial statements were: Mr Nisar Ahmed Raja

Mr Waqas Ali Ashraf

Mr Zaheer Mahmood Hussain

NELSON COMMUNITY TRUST

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Plans for the coming year (2025-26)

In the next reporting period, we plan to:

The Trustees report was approved by the Board of Trustees.

Mr Zaheer Mahmood Hussain

Trustee

30 January 2026

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 year ended 31 March 2025.

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 Charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the Charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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 financial statements to be reached.

Xeinadin

Ground Floor, Citygate Longridge Road Preston PR2 5BQ 30 January 2026

NELSON COMMUNITY TRUST

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
2
204,167
145,314
Charitable activities
3
18,531
-
Total income
222,698
145,314
Expenditure on:
Charitable activities
4
186,937
145,690
Total expenditure
186,937
145,690
Net income/(expenditure) and
movement in funds
35,761
(376)
Reconciliation of funds:
Fund balances at 1 April 2024
4,970
41,728
Fund balances at 31 March
2025
40,731
41,352		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
349,481
140,647
131,350
18,531
21,878
-
368,012
162,525
131,350
332,627
196,011
97,924
332,627
196,011
97,924
35,385
(33,486)
33,426
46,698
38,456
8,302
82,083
4,970
41,728		 Total
2024
£
271,997
21,878
293,875
293,935
293,935
(60)
46,758
46,698

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

NELSON COMMUNITY TRUST

BALANCE SHEET

AS AT 31 MARCH 2025

Notes
Current assets
Debtors
9
Cash at bank and in hand
Creditors: amounts falling due within
one year
10
Net current assets
The funds of the Charity
Restricted income funds
11
Unrestricted funds
12		 2025
£
2,771
84,768
87,539
(5,456)		 £
82,083
41,352
40,731
82,083		 2024
£
-
47,436
47,436
(738)		 £
46,698
41,728
4,970
46,698

The financial statements were approved by the Trustees on 30 January 2026

Mr Waqas Ali Ashraf Trustee

Mr Zaheer Mahmood Hussain Trustee

NELSON COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Nelson Community Trust is a charity controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the Charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The Charity is a Public Benefit Entity as defined by FRS 102.

The Charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.

1.4 Income

Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

NELSON COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

2 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
187,591
145,314
Grants
16,576
-
204,167
145,314		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
332,905
125,814
131,350
16,576
14,833
-
349,481
140,647
131,350		 Total
2024
£
257,164
14,833
271,997

NELSON COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

3 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Charitable activities
Fees 18,531 21,878
4 Expenditure on charitable activities
Charitable Charitable
activities activities
2025 2024
£ £
Direct costs
Staff costs 94,998 -
Meals and community support 220,794 190,689
Fundraising costs 1,079 1,371
316,871 192,060
Share of support and governance costs (see note 5)
Support 15,756 101,875
332,627 293,935
Analysis by fund
Unrestricted funds 186,937 196,011
Restricted funds 145,690 97,924
332,627 293,935
5 Support costs allocated to activities
2025 2024
£ £
Teaching materials 1,250 556
Staff costs - 89,532
Sundry expenses - 11,049
Premises costs 13,415 -
Governance costs 1,091 738
15,756 101,875
Analysed between:
Charitable activities 15,756 101,875

NELSON COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

6 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
Total 7 7
Employment costs 2025 2024
£ £
Wages and salaries 93,707 -
Social security costs 1,291 -
94,998 -

There were no employees whose annual remuneration was more than £60,000.

7 Trustees' remuneration and benefits

Mr W A Arshaf was paid £22,010 during the year for providing his services as a teacher.

8 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

9 Debtors

9
Debtors
Amounts falling due within one year:
Other debtors
10
Creditors: amounts falling due within one year
Other taxation and social security
Accruals and deferred income		 2025
£
2,771
2025
£
4,718
738
5,456		 2024
£
-
2024
£
-
738
738

NELSON COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

11 Restricted funds

The restricted funds of the charity comprise the Zakat balances of donations held on trust subject to specific conditions by donors as to how they may be used.

At 1 April Incoming Resources At 31 March
2024 resources expended 2025
£ £ £ £
Zakat 41,728 145,314 (145,690) 41,352
Previous period: At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
Zakat 8,302 131,350 (97,924) 41,728

12 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April At 1 April Incoming Resources At 31 March
2024 resources expended 2025
£ £ £ £
General funds 4,970 222,698 (186,937) 40,731
Previous period: At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
General funds 38,456 162,525 (196,011) 4,970
Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 31 March 2025:
Current assets/(liabilities) 40,731 41,352 82,083
40,731 41,352 82,083

13 Analysis of net assets between funds

NELSON COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

13 Analysis of net assets between funds (Continued)
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 March 2024:
Current assets/(liabilities) 4,970 41,728 46,698
4,970 41,728 46,698

14 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).