## **Nature Warriors**
# **FINANCIAL STATEMENTS FOR THE YEAR ENDED MA Y 25 Annual Update**
**At Nature Warriors we encourage people to become more active. This was a key driver that helped us to setup the charity following the Covid Pandemic. Whether that is our outdoor programmes that focus on environmental awareness to our weekly martial arts sessions, we are all about getting people happy through learning and movement.**
**Many of our activities are geared towards children and young people as we aim to provide positive and enriching projects as an antidote to device-drive entertainment that is increasingly taking over their lives**
Bur
Ill
## **ACHIEVEMENT AND PERFORMANCE**
**After moving into our new building, we set about refurbishing the space and are delighted we have now have created something special for the community with a large matted dojo area, a community gym and meeting space. We have been using the space for delivery of our youth focused education provision, martial arts and multi sports sessions, our popular couch to gym bootcamps and refugee digital literacy and fitness sessions. We have also been using the space to deliver our public speaking courses and a warm space for the local community.**
**Outside of the building, we have been delivering our ‘Custodians of the Earth’ programme continuing to refine our learners experiences and educating them in fun and engaging ways about the serious topic that is the climate emergency. We also took on our first cohort of young people who took part in the year long ‘Outdoor Learning and Youth Development Programme’ with modules such as bushcraft, learning safe knife skills, orienteering and a whole host of adventure activities across the North West.**
**A significant project that we delivered over the year was our educational and sports initiative working with local schools and vulnerable young people. The innovative and exciting pilot is something we are keen on expanding on in the coming period and for it to become one of our core activities. We are also delighted at the response to our community gym with our ‘Couch to Gym’ programme targeting the most physially inactive and friendly instructor led sessions having a transformative impact in the lives of many local people.**
**Our Wrestling Club continues to grow with weekly classes and regular interclubs with clubs from Accrington and Bury as part of our alliance and many of our members are now competing at national level competitions.**
## **OUR FUNDERS**
**The charity has been reliant on grant funding to allow it to reach its goals. We are keen to explore trading and other models of income to help us to diversify and to continue working on our objectives. Below are a list of funders who supported us in this period and we are very grateful to them all.**
**Charity Registration No. 1202803**
**REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025**
## **FOR**
## **NATURE WARRIORS**
## **NATURE WARRIORS**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025**
||**Page**|
|---|---|
|**Report of the Trustees**|**1-4**|
|**Independent Examiner's Report**|**5**|
|**Statement of Financial Activities**|**6**|
|**Balance Sheet**|**7**|
|**Notes to the Financial Statements**|**8-9**|
## **NATURE WARRIORS**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2025**
The trustees present their report with the financial statements of the charity for the year ended 31 MAY 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Charity number 1202803**
**Trustees:**
Naveela Rashid (Chair) Zaheer Abbas Nosheen Bhatti
**Principal address** Suit 1 & 2 5 Kenyon Road Kenyon Business Centre Nelson BB9 5SP **Independent Examiner** AWS Chartered Certifed Accountants The Mosses Community Centre Cecil Street, Bury BL9 0SB
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
NATURE WARRIORS is constituted & registered trust with the Charity Commission in 21 April 2023 under charity No. 1202803 and it is governed by our constitution adopted in August 2016.
## **Organisational structure**
The charity trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or other financial benefits.
The trustees meet together as a body monthly and are responsible for all decisions taken in relation to activities provided by the charity. To assist in the smooth running of the charity the trustees have set up a number of sub-committees that help them oversee certain aspects of the charity’s work.
Sub-committees are currently set up for finance, education, distribution, day-to-day management of the building and report back with their updates and recommendations to the full meeting of the trustees.
The sub-committees each meet six times a year, on alternate months to each other. The chair of trustees or another trustee in his absence will chair sub-committees whose membership reflects the particular skills that trustees can bring to the work of the sub-committees. The day-to-day management of the community hub, educational site, hostel facilities, all resources and projects are assigned and delegated to the appropriate team. A separate committee deals with the collection and distribution of donations that meets monthly to review targets, milestones and future direction.
Page 1
## **NATURE WARRIORS**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2025**
## **Recruitment and appointment of trustees**
The existing trustees are responsible for the recruitment of new trustees but in so doing the trustees seek the views and recommendations of both elders, professionals and community leaders. The trustees believe this approach ensures that new trustees are respected members of the local communities and ensures that good relations are fostered between different people building social cohesion in the local community that we serve.
When selecting new trustees, we seek to identify people who are vetted, skilled, committed and regularly attend events and functions organised by the charity and are willing to volunteer to help in our broader community work. Potential trustees are invited to attend trustees’ meetings as observers and are given more details of the charity’s aims and activities and, if all agree, they may be proposed as future trustees at the subsequent trustees’ meeting. This process allows due consideration of the person's eligibility, personal competence, specialist knowledge and skills.
## **Induction and training of trustees**
Following appointment, new trustees are introduced to their new role and given copies of the trust deed and a guide to the policies and procedures adopted by our charity. A number of publications from the Charity Commission are also provided including the Essential Trustee, guidance on charities and public benefit, on the advancement of religion and education for the public benefit. This ensures that new trustees are aware of the scope of their responsibilities under the Charities Act. Initially, new trustees work with an existing trustee assisting on particular activities and projects run by the charity. After satisfactory feedback from existing trustees, they are then given the task of leading a particular activity or project, reporting progress at trustees’ meetings.
## **Risk management**
The trustees have assessed the risks the charity faces and have drawn up a risk matrix which identifies the major risks by area of activity, the nature of those risks, the likelihood of the risks happening and the measures taken to manage them. The trustees review this risk matrix regularly at their meetings and at meetings of the two sub-committees on finance and buildings. The trustees are satisfied that systems are in place, or arrangements are in hand, to manage the risks that have been identified. Appropriate Criminal Records Bureau (CRB), vetting and verification checks are supported by regularly reviewed policies, are made for all those who work with children or other vulnerable groups within the projects, school, hostel, or community spaces.
Page 2
## **NATURE WARRIORS**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2025**
## **OBJECTIVES AND ACTIVITIES**
## **Aims and objectives**
The objects of the organisation as set out in the constitution are as follows:
NATURE WARRIORS was established with the intention of:
To develop the capacity and skills of the members of the socially disadvantaged community of Pendle in such a way that they are better able to identify, and help meet, their needs and to participate more fully in society. To advance in life and help young people through:
(a) The provision of recreational and leisure time activities provided in the interest of social welfare, designed to improve their conditions of life;
(b) Providing support and activities which develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals.
To the Advancement of Amateur Sport.
## **Use of volunteers**
Volunteers are an important resource in our work and are involved in most of our community activities. We encourage all members of our community to be involved in voluntary activities to share their skills with others. All volunteers working with projects involving children or elderly people are CRB checked or vetted with verified professional references provided for each.
Page 3
## **NATURE WARRIORS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2025**
## **Statement of Trustees’ responsibilities**
The charity's trustees are responsible for preparing the Trustees Annual Report and the 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 trustees to prepare financial statements for each financial 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 of the charity for that period.
In preparing these financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently;
- Observe the methods and principles in the Charities SORP;
- Make judgements and estimates that are reasonable and prudent;
- State whether applicable 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 charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees and signed on its behalf by:
Naveela Rashid
Dated: 16 March 2026
Page 4
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF**
## **NATURE WARRIORS**
## **FOR THE YEAR ENDED 31 MAY 2025**
I report on the accounts FOR THE YEAR ENDED 31 MAY 2025 set out on page five.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- 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 the independent examiner's report**
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 accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, 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 accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention
1. which gives me reasonable cause to believe that in, any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
The appointed independent examiner of the trust:
AWS Chartered Certifed Accountants The Mosses Community Services Cecil Street, Bury BL9 0SB
Dated: 16 March 2026
Page 5
## **NATURE WARRIORS**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2025**
|**INCOMING RESOURCES**
**Incoming resources from generated funds**
Voluntary income
Interest
**Total incoming resources**
**RESOURCES EXPENDED**
**Expenditure on:**
Bank Charges
**Charitable activities**
Total resources expended
**NET INCOMING/(EXPENDED) RESOURCES**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Restricted
**2025**
funds
funds
**£**
22,593
108,785
131,377
59
22,651
108,785
131,377
-
-
8,151
105,260
113,411
8,151
105,260
113,411
14,501
3,525
17,967
100,645
-
100,645
115,146
3,525
118,671|**2024**
**£**
141,868
23|
|---|---|---|
|||141,891
246
68,245|
|||68,491
73,400
27,245
100,645|
Page 6
## **NATURE WARRIORS BALANCE SHEET 31 May 2024**
|**Notes**
**CURRENT ASSETS**
Cash at bank
**CREDITORS**
Amount falling due with in one year
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**2025**
£
118,671
118,671
-
118,671
118,671
118,671
115,146
3,525
118,671|**2024**
£
100,645|
|---|---|---|
|||100,645
-
100,645|
|||100,645|
|||100,645|
|||21,673
78,972|
|||100,645|
Approved by the Board of Trustees and were signed on its behalf by:
Naveela Rashid
Dated: 16 March 2026
Page 7
## **NATURE WARRIORS**
## **NOTES TO THE FINANCIAL STAEMENTS FOR THE YEAR ENDED 31 MAY 2025**
## **1 ACCOUNTING POLICIES**
## **Accounting convention**
These accounts 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 accounts.
The accounts 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 with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
## **Turnover**
Income from charitable activities and voluntary donations are included in full in the Statement of Financial Activities when received. The value of services provided by volunteers has not been included.
## **Resources expended**
Expenditure is included in the accounts on an accruals basis.
## **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.
## **2 INCOMING RESOURCES**
|Unrestricted Donation
Restricted Donation
Interest
**3 RESOURCES EXPENDED**
Unrestricted Expenditures
Restricted Expenditures
Bank Charges|**2025**
**£**
22,593
108,785
59
131,436
**2025**
**£**
8,151
105,260
-
113,411|**2024**
**£**
16,026
125,842
23|
|---|---|---|
|||141,891|
|||**2024**
**£**
21,375
46,870
246|
|||68,491|
Page 8
## **NATURE WARRIORS**
## **NOTES TO THE FINANCIAL STAEMENTS FOR THE YEAR ENDED 31 MAY 2025**
## **4 MOVEMENT IN FUNDS**
|**MOVEMENT IN FUNDS**|||
|---|---|---|
|**Net Movement**
**01/06/24**
**in funds**
**2025**
**£**
**£**
**£**
Unrestricted funds
6,519
14,501
21,020
Restricted funds
124,932
3,525
128,457
**TOTAL FUNDS**
131,451
18,025
149,476
**Net movement in funds, included in the above are as follows:**
**Incoming**
**Resources**
**Movement**
**Resources**
**expended**
**In Funds**
**Unrestricted funds**
Unrestricted funds
22,651
8,151
14,501
Restricted funds
108,785
105,260
3,525
**TOTAL FUNDS**
131,436
113,411
18,025|**Net Movement**
**01/06/24**
**in funds**
**2025**
**£**
**£**
**£**
6,519
14,501
21,020
124,932
3,525
128,457||
||131,451
18,025|149,476|
|||**Movement**
**In Funds**
14,501
3,525|
|||18,025|
Page 9