2025-03-31-accounts

Charity registration number: 1052219

Assistance Support & Self-Help In Surviving Trauma

ASSIST

Annual Report and Financial Statements

for the Year Ended 31 March 2025

Assistance Support & Self-Help In Surviving Trauma

ASSIST

Contents

Reference and Administrative Details	1
Trustees' Report	2 to 8
Statement of Trustees' Responsibilities	9
Independent Examiner's Report	10
Statement of Financial Activities	11
Balance Sheet	12
Cash Flow Statement	13
Notes to the Financial Statements	14 to 22

Assistance Support & Self-Help In Surviving Trauma

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Reference and Administrative Details

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Trustees

Dr Thomas Goodfellow Dr Richard Wellings Kristian Shaw Catherine Barnett

Charity Registration Number 1052219 Independent Examiner KDM Accountants Ltd 38 Mapperley Drive Northampton NN3 9UF

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Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2025.

Both our Charity’s projects, ASSIST Trauma Care and Guiding Young Minds, have been very busy this year.

ASSIST outreach therapists have worked across the UK with clients referred following experience of PTSD and trauma - face to face if distance allows but often providing services virtually.

• A new contract with Warwickshire Police has seen our local team support emergency service workers, their occupational team seeking our specialism in offering professional trauma therapy to fill a gap in their own service. This partnership is working well and has become a valuable part of helping the local community in Rugby.

• Our contract with Day One has significantly grown with increasing referral numbers, supporting those traumatised following major trauma incidents particularly in the north of England. The shared aim to help trauma patients through their recovery and provide support as they rebuild their lives has grown into discussions around data and research development.

• This contract further adds to the range of other contracts ASSIST holds with different organisations across the UK, both charitable and statutory, including:

• Transport for London,

• SANDS,

• AAFDA

• SAMM, to name a just few.

Together these contracts keep our outreach therapists very busy, supporting clients who have suffered a wide variety of traumatic experiences.

More locally, therapists are again seeing significant numbers of face-to-face clients, many of whom suffer from complex issues. Referrals of this type have also continued to increase since last year.

While most of these local clients self-refer, we have been grateful for the grant of £34,000 from the Heart of England Community Foundation to support victims of domestic violence, a very sad traumatic event that affects too many in today’s society and shows no sign of decreasing in frequency. Domestic violence affects both adults and children, whether as victims or witnesses. For children the memories of what they have witnessed affects them deeply and often interferes with positive childhood development.

Happily, adult victims are now much more likely to seek help for the trauma they are experiencing, rather than suffering in silence as once was the case. They are also pro-active in seeking help for their children, so enabling us to support entire families together, which very much aids positive recovery, and enables family groups to move forward together.

Locally ASSIST also continues to be contracted by Voice, the Northamptonshire victim’s service, which helps children across the county who have encountered traumatic experiences. Such experiences are wide ranging, from road traffic collisions to dog attacks, including both domestic violence at home and severe bullying at school. The children and young people we support can be as young as four through to teenagers, both boys and girls, and needs are naturally very different according to each client’s developmental stage.

ASSIST therapists are experienced in working with children of every age group and are also trained to work with neuro-divergence, which has become an increasingly common part of our work. Many of the referrals we receive are for young people who are on the autistic spectrum or have ADHD, both issues further affecting their reaction to traumatic incidents. Still others suffer ‘attachment disorder’, which complicates both treatment and recovery. It is important therefore that our child therapists are both skilled and have a wealth of experience, as treatment via the NHS is extremely difficult to attain.

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Trustees' Report

In October 2024, our therapists enjoyed a weekend of training and peer support at Coombe Abbey where guest speakers from Connect Futures were invited to inform the team and further grow understanding of working with Autism in therapy.

Also at this training weekend, Barbara told the team of her decision to retire, having served ASSIST as Clinical Director for many years. Barbara plans to continue to work with GYM part time, as this fledgling service establishes further, but for ASSIST this means that we now need to plan for and appoint a replacement Clinical Director, to further develop the trauma service and lead it into the future. Alongside this planned new appointment, ASSIST has also been able to appoint a new Operations Manager who will supervise the organisation’s performance, implement project plans and set long-term strategic goals.

While ASSIST continues to thrive, the Guiding Young Minds arm of the charity has also continued to be very busy over the past year.

GYM work now falls into four categories:

• One-to-one mentoring continues to be the core of the GYM service. Led and mostly delivered by Anton, other members of the team have also been trained and are growing as mentors, which enables us to work with greater numbers of young people. Most of our mentees are referred by the Coventry Youth Justice Service. These are often troubled and hard to reach young people who are involved in local gangs and frequently carry knives. They are usually already supported by Social Services, but find that individual mentoring by someone who understands their background and lifestyle can motivate them and help bring about change when other attempts have failed. We receive a great deal of positive feedback from the families of GYM mentees:

• “There has been a big change in last few months since seeing the mentor – he is back to the old A. I am so happy!”

• “The mentor has really helped us during a difficult time. We have really seen progress in I’s behaviour and we are very pleased with the GYM mentor and the way he supported us.”

• “I am very grateful for all the work you have done with S. Up until you were part of the input into her behaviours she was going down the wrong path. I think you understood her better than we could. She is doing great now and has turned her life into a different path. I can never thank you enough.”

• “I'm grateful for the work you done with me and coming to visit me at school a lot of the time, I think you've changed me as a person and sent me down the right path when my life wasn't really going right. I feel like I could really talk to you about anything and you wouldn't sit there and judge me.”

As well as the from the Coventry Youth Justice Service referrals for mentoring are now being received from other area police forces as well as from schools in Warwickshire, Northamptonshire and Leicestershire.

• Assertive Outreach is the second strand of the GYM service, and this part of our work is also continuing to grow. Mostly focussed around the GYM bus, outreach takes place most days of the week, sponsored by a range of different organisations, including the Coventry Violence Reduction Unit; Daventry Council and Orbit Housing, who fund us to work on their housing estates. The bus carries sport and other equipment, enabling it to function as a mobile youth club, and statistics collected show that there is much less anti-social behaviour and youth violence in general when the GYM bus is in the area. We are now receiving so many requests for the Outreach bus to visit that we have begun fundraising for a second bus.

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Trustees' Report

• The third service delivered by Guiding Young Minds is our schools’ work. The GYM team visit both primary and secondary schools throughout the West Midlands, presenting in assemblies as well as leading classroom workshops. Topics focussed on are varied, as requested by the schools concerned, but usually centre around gangs and knife crime, aiming to educate young people about the dangers of involvement in street gangs and violence and to motivate them towards choosing a more positive way forward in life.

Some of the feedback received includes:

• “The students enjoyed the session, and this was evident through the engagement in each of the groups for their class-based presentations. It has opened the opportunity for discussion and misconceptions to be addressed; adding further weight to what is already in place to enhance safeguarding through PD and PSHE.”

• “It was great to see how well the students responded to the open session at the end of the day with the van. The students were so excited to play the games and said that they were more likely to approach the van if they saw it parked up in locations around their area. If there is a possibility to have you and the van return? Group 1 have been asking if they could have a lesson at the end of the day in it.”

• “It was a great session which targeted children at their own level, and I think they really engaged with the messages. We have been able to refer back to the session numerous times when reminding children that telling the truth about something that has happened is not snitching and is something that children are encouraged to do to keep them safe. “

• “A huge thank-you to the amazing GYM mentors for joining us at the college today and delivering such inspirational sessions. Your insights and lived-experience of knife-crime and gang culture was really thought provoking. Speakers like you leave a lasting impact and encourage our students to think beyond the classroom. On behalf of myself and everyone who attended, we truly appreciate your time, wisdom and energy.”

• “I just wanted to say another big thank you, your talk really moved me, in a major way. Keep up the good work, you will be making so many people’s lives better with everything you do.”

• The fourth and final service GYM has delivered this year is the Step-Together Service, which is run in partnership with Sky Blues in the Community and Empowr-U. This project involves accompanying young people as they travel home from school, supervising the normal routes home and intervening if disagreements arise or fights and violence break out. The aim is to ensure that young people travel home safely and are not subject to bullying or victims of group violence, which can either be spontaneous or pre-planned. The impact of the Step-Together project has been carefully evaluated, with evidence showing that the streets are much calmer during after-school hours when the StepTogether team is present in the area.

In conclusion, Guiding Young Minds has continued to be very busy throughout the past year, working in partnership with other statutory and non-statutory groups to support young people in making changes when their lives have been drawn into violent and criminal behaviour.

Both the ASSIST and GYM parts of the service have successfully provided support as aspired to in our mission statements. Our aim for next year is to grow both services, develop further, and put together business plans for both parts of the service, seeking to expand on the very successful work already being delivered.

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Trustees' Report

The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. 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 for Smaller Entities (the FRSSE) (effective 1 January 2015).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the Charity are to relieve persons affected by Post Traumatic Stress Disorder (P.T.S.D) in any way charitable in law and also to relieve members of the sufferer's families and carers who may be secondary victims of the disorder according to NICE guidelines.

A further object is to advance the education of the Public in P.T.S.D and to offer training and learning opportunities where appropriate.

P.T.S.D is defined as an illness or disorder that is triggered by an emotionally distressing event which is outside the range of normal human experience, e.g. Terrorist Incidents; Natural Disasters; Traffic Incidents; Fires; Attacks; Sexual Violence; Rape; Domestic Abuse; Traumatic Bereavement: and Complicated Grief.

A further ASSIST project – Guiding Young Minds (GYM) works specifically with teenagers and young adults who may have suffered traumatic or adverse experiences during childhood, who as young adults have been caught up in street gangs or violence, including knife crime. GYM seeks to reach out to these young people via assertive outreach and to mentor them, supporting them in moving away from negative lifestyles and in finding more positive ways forward in life.

The Trustees have due regard to the guidance published by the Charity Commission on Public Benefit.

The Trustees consider that the Charity aims are to provide specialist trauma therapy to the victims of traumatic incidents and also to print and publish information and material on trauma and Post-Traumatic Stress as appropriate. The Charity strives to be an organisation which will development in the light of experience and new knowledge, seeking to contribute to a wider field of interest whilst meeting acceptable and ethical standards. It aims to recognise the complexity of the field in which it works and seek to work in balanced and equal partnership with all who use and provide the service. It aims to work within the terms of its equal opportunity and code of practice policies and value everyone as an individual in their own right and be supportive, realistic and professional in approach and manner.

Significant activities

The charity provides specialist therapists and youth mentors who are trained and qualified to treat victims, witnesses and those affected by psychological after-effects of traumatic experiences and young people who are displaying negative behaviour as a result. The charity team works throughout England and Wales providing Outreach Practitioners in local areas as well as at the ASSIST Rugby base. The charity has become actively involved in treating victims residing or having been affected within the area of Northamptonshire addressing the needs of those who have been affected by Road Harm and children victimised by crime as well as victims of domestic abuse as well as individuals and families who have experienced major trauma following life-altering incidents.

Volunteers

The Charity had 9 volunteers during the year.

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Trustees' Report

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The charity’s service during the year has been largely concentrated on those being referred through:

Northamptonshire Police Crime Commissioner’s Office; Transport for London; Day One Trauma; Warwickshire Police; Children in Need; West Midlands Police Crime Commissioner’s Office; Victim Support; Hope for Justice; Orbit Housing; West Northamptonshire Council, Heart of England Community Foundation, TESCO, Coventry City Council and the National Lottery Fund. 532 new clients started therapy during the year. 298 of these referrals were made on behalf of Children and Young People. These clients had all suffered trauma symptoms as a result of traumatic occurrences, and the organisation provided Specialist Therapeutic and Mentoring support to them using a different range of modalities (face-to-face, video, phone and outreach). So far over 222 have completed treatment and are now better able to cope with their trauma display. Barbara Goodfellow has been supported during the year by three local Trauma Therapists, seven Specialist Mentors and 13 (2024:14) Outreach Therapists across England and Wales.

The above are the non-financial Key performance indicators. The Financial key performance indicators are receiving funding and monitoring expenditure and cash in Bank.

ACHIEVEMENT AND PERFORMANCE

The Charity has worked in partnership with AAFDA (Advocacy After Fatal Domestic Abuse), The Alcohol Advisory Service, Big Local Impact, Bristol Children’s Services, Cambridge Fire and Rescue Service, Children in Need, CIRV (Community Initiative Reducing Violence), the Compound Wellingborough, Coventry and Rugby CCG, Coventry City Council, Cruse, the Daniel Kennell Foundation, FLACSS (Family Liaison and Coordination of Support Services), Frank Bruno Foundation, Grenfell Hub, Jobs-22, Lisa Lashes School of Music, Lloyds Bank Foundation, The Ministry of Justice, Ministry of Housing and Communities, Murdered Abroad, National Probation Service, Northamptonshire Children’s Trust, Northampton Saints Foundation, SAMM (Support After Murder or Manslaughter), the Sarah Hope Line, Solomon Theatre Company, St Giles Trust, Transport for London, University of Edinburgh, Victim Support, West Midlands Police Crime Commissioner Winston’s Wish, Women’s Aid, The Youth Endowment Fund (Home Office), Obit Housing, SANDS, The Evelyn Foundation, CRUSE Bereavement and the Youth Offending Service. In addition, it has worked with statutory services and government departments.

FINANCIAL REVIEW

Principal funding sources

The principal funders were grants and contracted work with, Northamptonshire PCC, West Midlands PCC, Children in Need, Coventry City Council, Warwickshire PCC, Orbit Housing, Transport for London and Day One Trauma.

Reserves policy

The Trustees adhere to a policy of always maintaining sufficient Reserves (total of Unrestricted and Restricted Funds) for three months expenditure.

At the year-end there are unrestricted funds of £223,164 and restricted funds of (£141,698). This year the Charity's expenditure exceeded its income by £3,945.

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Trustees' Report

FUTURE PLANS

The charity will continue to deliver its services for Day One Trauma, Northamptonshire PCC, Coventry City Council, Warwickshire Police and the West Midlands Violence Reduction Unit. It is also intending to seek grow

and expand via new funding streams and to use the skills and expertise of all its qualified team to help more individuals, families and young people affected by the debilitating effects of psychological trauma.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a constitution policy, and constitutes an unincorporated charity.

The Governing Document is dated 21st July 1995.

Recruitment and appointment of new trustees

In selecting individuals for appointment as trustees, the trustees have regard to skills, knowledge and experience needed for the effective administration of the Charity.

Organisational structure

The members of the Board have a diverse range of skills and experience including Clinical experience in working with patients, medical qualification and understanding of NHS policies and practice, NHS Management experience and expertise, Business Management experience and expertise, Project Management, Management within the Education Sector, work with statutory agencies, work with young people, personal experience of a traumatic occurrence.

Induction and training of new trustees

Trustees must make available to each new trustee on his or her first appointment: a copy of the constitution and any amendments made to it, a copy of the Charity's latest report and statement of accounts as well as safeguarding policies and proof of DBS. They should emphasise the Responsibilities of the Trustees detailed in the Report.

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Trustees' Report

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1052219 Principal address Unit 17 Clock Tower Shopping Centre Northway Rugby Warwickshire CV21 2JR

Trustees

Dr T Goodfellow Vice-Chair Dr Richard Wellings Chair Kristian Shaw Treasurer David Pontin Resigned 1 April 2024 Mike Hutton Resigned 1 April 2024 Catherine Barnett

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Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities 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; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity 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 enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. 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 of the charity on 29 January 2026 and signed on its behalf by:

Dr R Wellings Trustee

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Independent Examiner's Report to the trustees of Assistance Support & Self-Help In Surviving Trauma

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2025 which are set out on pages 11 to 22.

Respective responsibilities of trustees and examiner

As the charity’s trustees of Assistance Support & Self-Help In Surviving Trauma 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 Assistance Support & Self-Help In Surviving Trauma's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

Since Assistance Support & Self-Help In Surviving Trauma's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, 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 Assistance Support & Self-Help In Surviving Trauma 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 accounting 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.

KDM Accountants Ltd 38 Mapperley Drive Northampton NN3 9UF

Date: 30 January 2026

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Statement of Financial Activities for the Year Ended 31 March 2025

	Unrestricted Restricted Total Total
	funds funds 2025 2024
Note	£ £ £ £
Income from:
Charitable activities	54,985 436,351 491,336 475,723
Expenditure on:
Charitable activities	(6,216) (489,065) (495,281) (417,730)
Total expenditure
	(6,216) (489,065) (495,281) (417,730)
Net movement in funds
	48,769 (52,714) (3,945) 57,993
Reconciliation of funds
Total funds brought forward
	174,395 (88,984) 85,411 27,418
Total funds carried forward
	223,164 (141,698) 81,466 85,411

All of the charity's activities derive from continuing operations during the above two periods.

The statements of financial activities include all gains and losses recognised in the year.

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Balance Sheet as at 31 March 2025

		2025	2024
	Note	£	£
Fixed assets
Tangible assets	6	3,391	5,159
Current assets
Debtors	7	104,283	86,334
Cash atbank and in hand		314	10,294
		104,597	96,628
Creditors:Amounts fallingduewithinoneyear	8	(26,522)	(16,376)
Net current assets		78,075	80,252
Total assets less current liabilities		81,466	85,411
Creditors: Amounts falling due after more than one year	9	-	-
Net assets		81,466	85,411
Funds ofthe charity:
Income funds
Restricted funds		(141,698)	(88,984)
Unrestricted funds		223,164	174,395
Totalfunds	10	81,466	85,411

The financial statements yere approved by the trustees, and authorised for issue on 29 January 2026 and signed on theirwy oie Dr R Wellings —— Trustee

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Cash Flow Statement for the Year Ended 31 March 2025

	2025 2024
Note	£ £
Cash flows from operating activities
Net cash (expenditure)/income
	(3,945) 57,993
Adjustments to cash flows from non-cash items
Depreciation	1,768 2,764
	(2,177) 60,757
Working capital adjustments
Decrease/(increase) in debtors 7	(17,949) (55,614)
(Decrease)/increase in creditors 8	10,146 (4,709)
Net cash flows from operating activities
	(7,803) 434
Cash flows from investing activities
Purchase of tangible fixed assets 6	- -
Net (decrease)/increase in cash and cash equivalents
	(9,980) 434
Cash and cash equivalents at 1 April 2024
	10,294 9,860
Cash and cash equivalents at 31 March 2025
	314 10,295
Reconciliation of net cash flow to movement in net funds
(Decrease)/increase in cash	(9,980) 434
Net funds at 1 April 2024
	10,294 9,860
Net funds at 31 March 2025
	314 10,294

All of the cash flows are derived from continuing operations during the above two periods.

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Notes to the Financial Statements for the Year Ended 31 March 2025

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Assistance Support & Self-Help In Surviving Trauma meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

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Notes to the Financial Statements for the Year Ended 31 March 2025

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Tangible fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Fixtures and fittings Straight line over 4 years Computers Straight line over 4 years Motor vehicles 25% reducing balance

Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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Notes to the Financial Statements for the Year Ended 31 March 2025

Fund structure

Unrestricted income funds are general funds that are available for use at the trustee’s discretion in furtherance of the objectives of the charity.

Financial instruments

Classification

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination befits.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

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Notes to the Financial Statements for the Year Ended 31 March 2025

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on a ongoing basis. Revision to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

4 Staff costs

The aggregate payroll costs were as follows:

	2025	2024
	£	£
Staff costs during the year were:
Wages and salaries	233,914	347,733

The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was 7 (2024 – 10).

No employee received emoluments of more than £60,000 during the year.

5 Taxation

The charity is a registered charity and is therefore exempt from taxation.

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Notes to the Financial Statements for the Year Ended 31 March 2025

6 Tangible fixed assets

6 Tangible fixed assets
	Furniture and
	equipment Motor vehicles Total
	£ £ £
Cost
At 1 April 2024	10,301 45,600 55,901
Additions	- - -
At 31 March 2025
	10,301 45,600 55,901
Depreciation
At 1 April 2024	9,200 41,542 50,742
Charge for theyear	753 1,015 1,768
At 31 March 2025
	9,953 42,557 52,510
Net book value
At 31 March 2025
	348 3,043 3,391
At 31 March 2024
	1,101 4,058 5,159

7 Debtors
	2025 2024
	£ £
Trade debtors	104,283 86,334
Prepayments	- -
	104,283 86,334

Debtors includes £Nil (2024: £Nil) receivable after more than one year.

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Notes to the Financial Statements for the Year Ended 31 March 2025

8 Creditors: amounts falling due within one year

8 Creditors: amounts falling due within one year
	2025 2024
	£ £
Trade creditors	18,807 8,191
Other taxation and social security	5,115 5,585
Accruals	2,600 2,600
	26,522 16,376
9 Creditors: amounts falling due after one year
	2025 2024
	£ £
Accruals	- -
10 Analysis of net assets between funds
Unrestricted	Restricted
funds	funds
General	General Total funds
£	£ £
Tangible fixed assets -	3,391 3,391
Current assets 223,164	(118,567) 104,597
Current liabilities -	(26,522) (26,522)
Creditors over 1year -	- -
Total net assets 223,164
	(141,698) 81,466

11 Related party transactions

There were no related party transactions in the year.

12 Charity information

Assistance Support & Self-Help In Surviving Trauma (Assist) is an unincorporated charity governed by its governing document.

The principle address of the charity is Unit 17 Clock Tower Shopping Centre, Northway, Rugby, Warwickshire, CV21 2JR.

The charitable activity is that of providing support and counselling for persons affected by Post Traumatic Stress Disorder.

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Detailed Statement of Financial Activities for the Year Ended 31 March 2025

	Total Total
	2025 2024
	£ £
Income and Endowments from:
Charitable activities(analysed below)	491,336 475,723
Total income
	491,336 475,723
Expenditure on:
Charitable activities(analysed below)	(495,281) (417,730)
Total expenditure
	(495,281) (417,730)
Net(expenditure)/income
	(3,945) 57,993
Net movement in funds
	(3,945) 57,993
Reconciliation of funds
Total funds brought forward
	85,411 27,418
Total funds carried forward
	81,446 85,411

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Detailed Statement of Financial Activities for the Year Ended 31 March 2025

	Total Total
	2025 2024
	£ £
Donations and legacies
Restricted income	436,351 425,279
Unrestricted income	54,985 50,444
	491,336 475,723
Charitable activities
Wages and salaries	(233,914) (347,733)
Human resources	(8,357) (2,667)
Supervision	(5,187) (1,270)
Training - staff and volunteers	(10,165) (4,488)
Outreach therapists and youth sessional contracts	(177,693) (30,843)
Travel - staff and volunteer	(9,811) (2,246)
Accountancy fees	(4,006) (4,531)
Rent, electricity and service charges	- -
Insurance	(1,435) (1,354)
Telephone, postage and office supplies	(16,029) (10,754)
Computer software and maintenance costs	(11,004) (5,293)
Sundry expenses	(15,913) (3,786)
Depreciation of motor vehicles	(1,015) (1,353)
Depreciation of computer equipment	(753) (1,412)
	(495,281) (417,730)
Analysis by funds
Unrestricted funds	(6,216) (5,564)
Restricted funds	(489,065) (412,166)
	(495,281) (417,730)

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Activities relating to GYM included in the detailed Statement of Financial Activities for the Year Ended 31 March 2025

	Total
	2025
	£
Donations and legacies
Restricted income	152,723
Unrestricted income	19,245
	171,968
Charitable activities
Wages and salaries	(70,174)
Human resources	(2,089)
Supervision	(1,297)
Training - staff and volunteers	(1,525)
Outreach therapists and youth sessional contracts	(53,308)
Travel - staff and volunteer	(3,434)
Accountancy fees	(1,402)
Rent, electricity and service charges	-
Insurance	(502)
Telephone, postage and office supplies	(1,603)
Computer software and maintenance costs	(1,651)
Sundry expenses	(2,387)
Depreciation of motor vehicles	(355)
Depreciation of computer equipment	(264)
	(139,991)

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