Charity number: 1069367
HARV OUTREACH TEAM
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
HARV OUTREACH TEAM
| CONTENTS | |
|---|---|
| Page | |
| Reference and administrative details of the charity, its trustees and advisers | 1 |
| Trustees' report | 2 - 6 |
| Independent examiner's report | 7 - 8 |
| Statement of financial activities | 9 |
| Balance sheet | 10 |
| Statement of cash flows | 11 |
| Notes to the financial statements | 12 - 24 |
HARV OUTREACH TEAM
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025
Trustees
Liz Pilkington Siobhan O'Reilly Liz Heaton Noreen Akhtar Jade Hargreaves Saeeda Mayat Karen Tidswell Louise Neville
Dispensation
to protect the identities of the trustees
Charity registered number
1069367
Principal office
PO Box 77 Accrington Lancashire BB5 1GJ
Independent Examiner
Courtney Wright BA ACCA CW Accountants Ltd 30 Appleby Drive Barrowford Lancashire BB9 5EX
Bankers
HSBC 107 Blackburn Road Accrington Lancashire BB5 1JP
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HARV OUTREACH TEAM
TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their annual report together with the financial statements of the charity for the 1 April 2024 to 31 March 2025.
OBJECTIVES AND ACTIVITIES
a. POLICIES AND OBJECTIVES
The objectives of the charity are to promote for the public benefit the provision of services directed towards the prevention of domestic violence, and the relief and support of persons who have suffered, or are in danger of suffering, violence from perpetrators known to them; to advance the education of voluntary and statutory agencies and the public in all aspects of domestic violence including its causes and prevention.
b. ACTIVITIES FOR ACHIEVING OBJECTIVES
Grants are received from various funding organisations, including local government and national charities, to assist the charity to acheive its objectives.
The majority of this funding is used for staff and project costs and further training to facilitate the services required.
c. MAIN ACTIVITIES UNDERTAKEN TO FURTHER THE CHARITY'S PURPOSES FOR PUBLIC BENEFIT
In setting objectives and planning activities, the Trustees have given due consideration to general guidance published by the chartiy commision relating to public benefit. The main activities undertaken to further the charity's purposes for public benfit are shown in the Review of Activities in these accounts.
d. VOLUNTEERS
The charity is grateful for the unstinting effort of its volunteered who are involved in service provision and governance. It Is calculated that over 2,350 volunteer hours were provided during the year 2023-2024. If this is conservatively valued at £35 an hour, the volunteer effort amounts to £82,250.
ACHIEVEMENTS AND PERFORMANCE
a. REVIEW OF ACTIVITIES
Message from the Chief Executive Officer
HARV remains steadfast in our mission to build a society in which every adult, child, and family can live safely, freely, and with dignity—free from abuse, exploitation, and violence.
Over the past year, HARV has faced unprecedented challenges across both our sector and the communities we serve. Demand for specialist domestic abuse services has risen sharply, while our capacity and resources have been tested by a complex political and economic climate. This has resulted in the closure of many specialist domestic abuse charities across the UK. In response, we continue to work collaboratively within a national federation of providers to advocate for the urgent need to protect and invest in specialist services.
Despite these pressures, our team has demonstrated extraordinary resilience, professionalism, and compassion. In March 2025, this commitment was formally recognised when HARV was awarded the Women’s Aid National Quality Standards (NQS) Quality Mark . The assessment panel described HARV as “an outstanding service” delivering exceptional, survivor-centred support.
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HARV OUTREACH TEAM
TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025
a. REVIEW OF ACTIVITIES - continued
Message from the Chief Executive Officer - continued
Throughout the year, we achieved several key strategic and operational milestones, including:
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The opening of two additional units of temporary safe house accommodation in Hyndburn , strengthening our capacity to respond to women and children fleeing immediate danger.
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Further investment in the UK’s first Ending Violence Against Women and Girls (VAWG) Hub , aligning our work with the new government VAWG Strategy and reinforcing HARV’s leadership role within the sector.
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The development of a multi-agency, wraparound service model , providing coordinated support under one roof. This approach has led to improved outcomes for adults, children, and families and was commended by the NQS panel for effectively addressing multiple disadvantage and complex need.
The NQS assessment highlighted the profound impact of our work. Service user feedback evidenced increased confidence, improved wellbeing, strengthened parent–child relationships, and an enhanced ability to move forward independently. Our trauma-informed, rights-based approach was recognised as best practice, with particular commendation for our legal advocacy, housing expertise, survivor engagement, and specialist services for marginalised groups.
Our core services continue to be funded by Lancashire County Council, Hyndburn Borough Council, Ribble Valley Borough Council, The Rank Foundation, the Ministry of Housing, Communities and Local Government, Tudor Trust, Lancashire Office of Police and Crime Commissioner, Women’s Aid, BBC Children in Need, and Cash for Kids. These vital partnerships enable us to deliver high-quality, holistic support at every stage of an individual’s journey—from crisis and recovery through to long-term independence.
The economic, political, and social climate has driven a sustained increase in referrals. We have responded with agility and compassion, always prioritising the safety and needs of women and children. I am incredibly proud of our team, whose dedication and expertise were repeatedly recognised by the NQS panel as exemplary and sector-leading.
Amid continued legislative, political, social, and economic change, HARV remains unwavering in its commitment to delivering high-quality, survivor-centred services. We are determined not only to support individuals to live free from violence, but to empower them to rebuild their lives, reclaim their independence, and thrive.
I would like to thank all our supporters and stakeholders for their continued trust, and most importantly our frontline team, whose tireless work ensures that individuals and families are safe, heard, and supported every day.
Debbie Fawcett
Chief Executive Officer
_
Message from the Chair
I would like to echo the CEO’s reflections and extend my sincere gratitude to our frontline staff. Their commitment, skill, and compassion were clearly reflected in the findings of the Women’s Aid National Quality Standards assessment, which praised the team’s expertise, openness, and survivor-led approach.
HARV continues to provide timely, appropriate, and holistic support to women and children experiencing severe and complex needs—often at points of acute crisis when no other help is available. Our services include crisis intervention, safe accommodation, legal advocacy, specialist support for children, and practical assistance such as food and essential items.
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HARV OUTREACH TEAM
TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025
a. REVIEW OF ACTIVITIES - continued
Message from the Chair - continued
Our wraparound service model ensures that we can respond to the full and far-reaching impact of abuse on every aspect of an individual’s life. This approach was recognised by the NQS panel as a “shining example of best practice”, particularly in relation to our work with families, children and young people, and those facing multiple disadvantage.
While the months ahead remain uncertain, I am confident that HARV is supported by one of the strongest and most dedicated teams in the sector. With clear leadership, robust governance, and a shared commitment to continuous improvement, we are well placed to navigate the challenges ahead.
Siobhan O’Reilly
Chair
FINANCIAL REVIEW
a. GOING CONCERN
After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.
b. RESERVES POLICY
Total reserves are £914,244 (2024 - £911,942) of which £409,757 are restricted reserves (2024 - £519,687).
The free unrestricted reserves at present stand at £192,359 (2024 - £80,127) with desigated reserves of £312,128 (2024 - £312,128) with total unrestricted reserves of £504,48732 (2024 - 392,255) and the Trustees aim to accumulate sufficient reserves in order to fulfil the objectives of the charity, and to enable current activities and liabilities to be met in the event of delay in the receipt of income.
Designated funds of £312,128 (2024 - £312,128) have been set aside to cover contingency costs relating to redundancies should the charity cease to operate, and to provide for three months full expenditure in case of an interval between restricted funding income received to avoid movement of staff and associated costs.
c. PRINCIPAL FUNDING
The charity is principally funded by Hyndburn Borough Council, Tudor Trust, BBC Children in Need and Lancashire County Council.
STRUCTURE, GOVERNANCE AND MANAGEMENT
a. CONSTITUTION
The charity is governed by a constitution adopted on 26 March 1998 and amended on 28 June 2001 and 27 September 2006.
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HARV OUTREACH TEAM
TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025
b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES
The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the constitution.
c. POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES
Trustees are inducted in line with Charity Commission recommendations.
d. ORGANISATIONAL STRUCTURE AND DECISION MAKING
The charity and its property is administered and managed in accordance with the constitution by the Trustees named on page 1 who form the Management Committee.
e. RISK MANAGEMENT
Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks. These major risks are the impact of short term funding, changes in funding streams, changes to key personnel and changes in local and central government policy.
PLANS FOR FUTURE PERIODS
a. FUTURE DEVELOPMENTS
Learning from the challenges of the past year, HARV has reflected carefully on its future sustainability. Alongside our core services, we are developing social enterprise activity to strengthen financial resilience while remaining firmly rooted in our mission-led work.
The NQS assessment affirmed HARV’s strong governance, accountability, and commitment to staff development, providing a solid foundation for future growth.
Over the coming year, our focus will be on maintaining a sustainable cost base and service model that allows us to remain competitive while staying true to our intersectional, feminist values and survivor-centred principles.
Our future priorities include:
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Implementing the ambitions of the new government’s VAWG Strategy
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Developing Waterside facilities and activities to expand social enterprise initiatives that benefit the wider community
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Ensuring all contracted services are delivered with integrity, quality, and compassion
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Applying for the Independent Domestic Violence Advocate (IDVA) contract across Lancashire in partnership with other specialist providers
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Supporting the development and capacity-building of the specialist domestic abuse sector in Lancashire and beyond
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HARV OUTREACH TEAM
TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025
TRUSTEES' RESPONSIBILITIES STATEMENT
The Trustees are responsible for preparing the Trustees' 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 & 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:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgments and accounting estimates that are reasonable and prudent;
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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 are sufficient to show and explain the charity's transactions and 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 Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They 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.
The Trustees Report was approved by the Board of Trustees on 12 January 2026 and signed on their behalf, by:
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Jade Hargreaves
Trustee
Louise Neville
Trustee
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HARV OUTREACH TEAM
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HARV OUTREACH TEAM (the 'charity')
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2025.
This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work 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. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.
RESPONSIBILITIES AND BASIS OF REPORT
As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity'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 2011 Act.
INDEPENDENT EXAMINER'S STATEMENT
Since the charity'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 Association of Accounting Technicians (AAT), which is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts 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 been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
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HARV OUTREACH TEAM
INDEPENDENT EXAMINER'S REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025
INDEPENDENT EXAMINER'S STATEMENT - continued
I have completed my examination. I can confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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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.
Signed:
Dated: 13 January 2026
Courtney Wright BA ACCA
CW Accountants Ltd
30 Appleby Drive Barrowford Lancashire BB9 5EX
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HARV OUTREACH TEAM
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| Note INCOME AND ENDOWMENTS FROM: Donations and legacies 2 Charitable activities 3 Other income 4 TOTAL INCOME AND ENDOWMENTS EXPENDITURE ON: Charitable activities 5,7 TOTAL EXPENDITURE 8 NET INCOME / (EXPENDITURE) BEFORE OTHER RECOGNISED GAINS AND LOSSES NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Restricted funds Unrestricted funds 2025 £ 2025 £ - 6,686 563,330 109,232 - 7,701 563,330 123,619 673,260 11,387 673,260 11,387 (109,930) 112,232 (109,930) 112,232 519,687 392,255 409,757 504,487 |
Total funds 2025 £ 6,686 672,562 7,701 686,949 684,647 684,647 2,302 2,302 911,942 914,244 |
Total funds 2024 £ 9,604 656,077 9,940 675,621 797,583 797,583 (121,962) (121,962) 1,033,904 911,942 |
|---|---|---|---|
The notes on pages 12 to 24 form part of these financial statements.
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HARV OUTREACH TEAM
BALANCE SHEET AS AT 31 MARCH 2025
| Note FIXED ASSETS Tangible assets 11 Investments 12 CURRENT ASSETS Debtors 13 Cash at bank and in hand CREDITORS:amounts falling due within one year 14 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES CREDITORS:amounts falling due after more than one year 15 NET ASSETS CHARITY FUNDS Restricted funds 16 Unrestricted funds 16 TOTAL FUNDS |
£ 32,204 305,102 337,306 (81,653) |
2025 £ 738,591 70,000 808,591 255,653 1,064,244 (150,000) 914,244 409,757 504,487 914,244 |
£ 32,819 312,203 345,022 (25,628) |
2024 £ 772,548 70,000 842,548 319,394 1,161,942 (250,000) 911,942 519,687 392,255 911,942 |
|---|---|---|---|---|
The financial statements were approved by the Trustees on 12 January 2026 and signed on their behalf, by:
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Trustee Jade Hargreaves
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Trustee Louise Neville
The notes on pages 12 to 24 form part of these financial statements.
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HARV OUTREACH TEAM
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025
| Note Cash flows from operating activities Net cash provided by/(used in) operating activities 18 Cash flows from investing activities: Purchase of tangible fixed assets Net cash used in investing activities Cash flows from financing activities: Repayments of borrowings Cash inflows from new borrowing Net cash (used in)/provided by financing activities Change in cash and cash equivalents in the year Cash and cash equivalents brought forward Cash and cash equivalents carried forward 19 |
2025 £ 42,899 - - (50,000) - (50,000) (7,101) 312,203 305,102 |
2024 £ (8,929) (236,002) (236,002) - 250,000 250,000 5,069 307,134 312,203 |
|---|---|---|
The notes on pages 12 to 24 form part of these financial statements.
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HARV OUTREACH TEAM
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. ACCOUNTING POLICIES
1.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared to give a 'true and fair' view and 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 Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
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 notes to these accounts. 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 Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and Charities Act 2011.
HARV Outreach Team constitutes a public benefit entity as defined by FRS 102.
1.2 GOING CONCERN
Although there has been change to the approach to commissioning of funds leading to a loss of funding the trustees are satisfied that the charity has adequate resources to continue in operational existence for the foreseeable future. There are no material uncertainties that cause doubt about the ability of the charity to continue as a going concern. The trustees are comfortable with the reserves held by the charity and have obtained further comfort from the additional funding already obtained to facilitate a transition period and ensure the continuation of service. As a result the trustees feel that it is appropriate to continue to adopt the going concern basis of accounting.
1.3 INCOME
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.
Donated services or facilities are recognised when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time of the Friends is not recognised and refer to the Trustees' report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
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HARV OUTREACH TEAM
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. ACCOUNTING POLICIES (continued)
1.4 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 allocated on the portion of the asset’s use.
Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
Charitable activities and Governance costs are costs incurred on the charity's educational operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities.
All expenditure is inclusive of irrecoverable VAT.
1.5 TANGIBLE FIXED ASSETS AND DEPRECIATION
All assets costing more than £2,000 are capitalised.
A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the statement of financial activities.
Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
- Freehold property 2% straight line Motor Vehicles - 25% straight line Furniture and Fixtures - 25% straight line
1.6 INVESTMENTS
Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the balance sheet date, unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and shown in the heading ‘Gains/(losses) on investments’ in the statement of financial activities.
1.7 INTEREST RECEIVABLE
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
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HARV OUTREACH TEAM
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. ACCOUNTING POLICIES (continued)
1.8 DEBTORS
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
1.9 CASH AT BANK AND IN HAND
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
1.10 LIABILITIES AND PROVISIONS
Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.
1.11 FINANCIAL INSTRUMENTS
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
1.12 PENSIONS
The charity contributes to personal pension plans. Any amounts owing at the year end are shown in creditors on the balance sheet.
1.13 FUND ACCOUNTING
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
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HARV OUTREACH TEAM
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
2. INCOME FROM DONATIONS AND LEGACIES
| Donations Total 2024 |
Restricted funds Unrestricted funds 2025 £ 2025 £ - 6,686 2,925 6,679 |
Total funds 2025 £ 6,686 9,604 |
Total funds 2024 £ 9,604 |
|---|---|---|---|
3. INCOME FROM CHARITABLE ACTIVITIES
| Contracts for charitable activities Total 2024 OTHER INCOMING RESOURCES Student placement and sundry reimbursements Total 2024 |
Restricted funds Unrestricted funds 2025 £ 2025 £ 563,330 109,232 563,330 109,232 656,077 - Restricted funds Unrestricted funds 2025 £ 2025 £ - 7,701 - 9,940 |
Total funds 2025 £ 672,562 672,562 656,077 Total funds 2025 £ 7,701 9,940 |
Total funds 2024 £ 656,077 656,077 |
|---|---|---|---|
| Total funds 2024 £ 9,940 |
|||
4. OTHER INCOMING RESOURCES
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HARV OUTREACH TEAM
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES
| Restricted funds Unrestricted funds 2025 £ 2025 £ Charitable activities 656,739 7,881 Total 2024 - 775,219 6. OTHER COSTS Funding costs, project resources and activities Training and travel expenses Sessional workers costs Supervision expenses Staff support costs and expenses Volunteer expenses Advertising Printing, stationery and postage Telephone IT costs and web hosting fees Insurance Rent and rates Light and heat Repairs and renewals Sundry expenses Motor expenses Independent Examiner's fees Professional fees Central administration Total |
Restricted funds Unrestricted funds 2025 £ 2025 £ Charitable activities 656,739 7,881 Total 2024 - 775,219 6. OTHER COSTS Funding costs, project resources and activities Training and travel expenses Sessional workers costs Supervision expenses Staff support costs and expenses Volunteer expenses Advertising Printing, stationery and postage Telephone IT costs and web hosting fees Insurance Rent and rates Light and heat Repairs and renewals Sundry expenses Motor expenses Independent Examiner's fees Professional fees Central administration Total |
Restricted funds Unrestricted funds 2025 £ 2025 £ Charitable activities 656,739 7,881 Total 2024 - 775,219 6. OTHER COSTS Funding costs, project resources and activities Training and travel expenses Sessional workers costs Supervision expenses Staff support costs and expenses Volunteer expenses Advertising Printing, stationery and postage Telephone IT costs and web hosting fees Insurance Rent and rates Light and heat Repairs and renewals Sundry expenses Motor expenses Independent Examiner's fees Professional fees Central administration Total |
Total funds 2025 £ 664,620 775,219 2025 £ 30,636 19,023 17,214 1,999 3,771 - 135 245 3,397 10,935 10,539 - 1,583 132 1,758 - 450 2,955 101 104,873 |
Total funds 2024 £ 775,219 |
|
|---|---|---|---|---|---|
| 2024 £ 101,848 17,743 26,733 1,947 3,326 - 78 203 3,482 11,025 7,762 16,970 3,927 19,558 1,421 - 450 5,241 151 |
|||||
| 221,865 |
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HARV OUTREACH TEAM
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
7. GOVERNANCE COSTS
| Independent Examiner's fees including dormant company costs Professional fees including payroll fees Bank charges Depreciation - property |
Restricted funds Unrestricted funds 2025 £ 2025 £ - 450 - 2,955 - 101 16,521 - 16,521 3,506 |
Total funds 2025 £ 450 2,955 101 16,521 20,027 |
Total funds 2024 £ 450 5,241 151 16,522 |
|---|---|---|---|
| 22,364 |
in 2024 of the total governance costs above, £5,192 was expenditure from unrestricted funds and £17,172 was expenditure from restricted funds.
8. ANALYSIS OF EXPENDITURE BY EXPENDITURE TYPE
| Charitable activities Expenditure on governance Total 2024 |
Staff costs Depreciation Other costs 2025 £ 2025 £ 2025 £ 545,817 17,436 101,367 - 16,521 3,506 545,817 33,957 104,873 541,758 33,960 221,865 |
Total 2025 £ 664,620 20,027 684,647 797,583 |
Total 2024 £ 775,219 22,364 |
|---|---|---|---|
| 797,583 | |||
In 2025, of total expenditure £673,260 (2024 - £693,853) was for restricted expenditure and £11,387 (2024 - £103,730) was for unrestricted expenditure.
9. NET INCOME/(EXPENDITURE)
This is stated after charging:
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Depreciation of tangible fixed assets: | ||
| - owned by the charity | 33,957 | 33,960 |
| Independent Examiner's fee | 450 | 450 |
| Payroll costs | 360 | 360 |
During the year, no Trustees received any remuneration (2024 - £NIL). During the year, no Trustees received any benefits in kind (2024 - £NIL). During the year, no Trustees received any reimbursement of expenses (2024 - £NIL).
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HARV OUTREACH TEAM
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
10. STAFF COSTS
Staff costs were as follows:
| Wages and salaries Social security costs Pension costs |
2025 £ 469,935 36,468 39,414 545,817 |
2024 £ 469,887 34,065 37,806 |
|---|---|---|
| 541,758 |
The average number of persons employed by the charity during the year was as follows:
| 2025 | 2024 | |
|---|---|---|
| No. | No. | |
| Charitable Activiites | 21 | 21 |
| The number of higher paid employees was: | ||
| 2025 | 2024 | |
| No. | No. | |
| In the band £60,001 - £70,000 | 1 | 1 |
The total amount of employee benefits paid to key management personnel is £136,514 (2024 - £128,849)
11. TANGIBLE FIXED ASSETS
| COST At 1 April 2024 and 31 March 2025 DEPRECIATION At 1 April 2024 Charge for the year At 31 March 2025 NET BOOK VALUE At 31 March 2025 At 31 March 2024 |
Freehold property £ 826,095 70,983 16,521 87,504 738,591 755,112 |
Motor Vehicles £ 69,750 52,314 17,436 69,750 - 17,436 |
Fixtures & Fittings £ 80,090 80,090 - 80,090 - - |
Total £ 975,935 |
|---|---|---|---|---|
| 203,387 33,957 |
||||
| 237,344 | ||||
| 738,591 | ||||
| 772,548 |
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HARV OUTREACH TEAM
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
12. FIXED ASSET INVESTMENTS
| FIXED ASSET INVESTMENTS | ||
|---|---|---|
| Investments | ||
| in | ||
| participating | ||
| interests | ||
| £ | ||
| MARKET VALUE | ||
| At 1 April 2024 and 31 March 2025 | 70,000 | |
| HISTORICAL COST | 70,000 | |
| INVESTMENTS AT MARKET VALUE COMPRISE: | ||
| 2025 | 2024 | |
| £ | £ | |
| Participating interests | 70,000 | 70,000 |
All the fixed asset investments are held in the UK and represent an investment in property in an associated community interest company.
13. DEBTORS
| Other debtors Prepayments and accrued income 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2025 £ 7,805 24,399 32,204 |
2024 £ 30,515 2,304 |
|---|---|---|
| 32,819 | ||
| Other loans Other taxation and social security Pensions payable Accruals and deferred income DEFERRED INCOME Deferred income at 1 April 2024 Amounts released from previous years Deferred income at 31 March 2025 |
2025 £ 50,000 13,872 13,001 4,780 81,653 |
2024 £ - 5,472 361 19,795 |
|---|---|---|
| 25,628 | ||
| £ 25,000 (25,000) |
||
| - |
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HARV OUTREACH TEAM
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
15. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
| CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR | |
|---|---|
| 2025 £ Other loans 150,000 Creditors include amounts not wholly repayable within 5 years as follows: 2025 £ Repayable by instalments - |
2024 £ 250,000 |
| 2024 £ 75,000 |
The Rank Foundation gave a repayable grant to the charity for property purchase - this grant is repayable at £50,000 per annum from December 2024.
16. STATEMENT OF FUNDS
STATEMENT OF FUNDS - CURRENT YEAR
| Balance at 1 April 2024 £ DESIGNATED FUNDS Designated Funds - to cover potential redundancy costs, and three months full expenditure in case of interval in restricted funding 312,128 GENERAL FUNDS General Funds 80,127 Total Unrestricted funds 392,255 |
Income Expenditure £ £ - - 123,619 (11,387) 123,619 (11,387) |
Balance at 31 March 2025 £ 312,128 |
|---|---|---|
| 192,359 | ||
| 504,487 |
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HARV OUTREACH TEAM
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
16. STATEMENT OF FUNDS (continued)
RESTRICTED FUNDS
| Balance at 1 April 2024 £ Children in Need - domestic abuse recovery programme for children and young people 17,466 Restricted Funding for Fixed Assets - completed purchases written off over the assets useful life 292,458 Hyndburn Borough Council - - Ribble Valley - 4,500 Safe for All - Helpline support 20,000 LCC - - LCC - MHCLG - GCF Project for accommodation services for the Community 113,685 PCC - - Publicity Funding 2,340 Rank Foundation - contribution to staff service delivery costs 20,000 Safenet Domestic - Healthy Rleations - Women's Aid and Federation - 6,740 Tudor Trust - 42,498 519,687 Total of funds 911,942 STATEMENT OF FUNDS - PRIOR YEAR Balance at 1 April 2023 Income £ £ Designated Funds - to cover potential redundancy costs, and three months full expenditure in case of interval in restricted funding 250,128 - General Funds 233,806 16,619 |
Income Expenditure £ £ 33,308 (29,087) - (23,552) 33,184 (33,184) 17,153 (11,150) 65,438 (85,438) 262,043 (262,043) - (113,685) 27,750 (27,750) - - - - 71,412 (36,327) 17,375 (21,738) 35,667 (29,306) 563,330 (673,260) 686,949 (684,647) Expenditure Transfers in/out £ £ - 62,000 (103,730) (66,568) |
Balance at 31 March 2025 £ 21,687 268,906 - 10,503 - - - - 2,340 20,000 35,085 2,377 48,859 409,757 914,244 Balance at 31 March 2024 £ 312,128 80,127 |
|---|---|---|
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HARV OUTREACH TEAM
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
16. STATEMENT OF FUNDS (continued)
RESTRICTED FUNDS
| Balance at 1 April 2023 £ BwD BC - Training grant 5,350 Children in Need - domestic abuse recovery programme for children and young people 11,109 Restricted Funding for Fixed Assets - completed purchases written off over the assets useful life 317,140 Groundwork UK - donation - Hyndburn BC - Support the borough with DA housing duty 10,191 Ribble Valley - - Safe for All - Helpline support - Lloyds TSB - contributions to running costs 27,250 LCC - MHCLG - GCF Project for accommodation services for the Community 119,647 PCC - Ciunselling services - Publicity Funding 2,340 Rank Foundation - contribution to staff service delivery costs - Rank Foundation - Golden Awards - lake development 20,000 Safenet Domestic - work done to maintain healthy relationships - Women's Aid and Federation - (723) Tudor Trust - 37,666 Watson Ramsbottom - donation for mattresses - 549,970 |
Income £ - 34,308 - 1,125 32,570 4,500 20,000 25,000 452,196 13,125 - 4,908 - 14,953 18,850 35,667 1,800 659,002 |
Expenditure £ (5,350) (27,951) (24,682) (1,125) (45,604) - - (52,250) (458,158) (13,653) - (5,731) - (15,327) (11,387) (30,835) (1,800) (693,853) |
Transfers in/out £ - - - - 2,843 - - - - 528 - 823 - 374 - - - 4,568 |
Balance at 31 March 2024 £ - 17,466 292,458 - - 4,500 20,000 - 113,685 - 2,340 - 20,000 - 6,740 42,498 - 519,687 |
|---|---|---|---|---|
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HARV OUTREACH TEAM
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
SUMMARY OF FUNDS - CURRENT YEAR
| Balance at 1 April 2024 £ Designated funds 312,128 General funds 80,127 392,255 Restricted funds 519,687 911,942 |
Income Expenditure £ £ - - 123,619 (11,387) 123,619 (11,387) 563,330 (673,260) 686,949 (684,647) |
Balance at 31 March 2025 £ 312,128 192,359 |
|---|---|---|
| 504,487 409,757 |
||
| 914,244 |
SUMMARY OF FUNDS - PRIOR YEAR
| Balance at 1 April 2023 £ Designated funds 250,128 General funds 233,806 483,934 Restricted funds 549,970 1,033,904 |
Income Expenditure £ £ - - 16,619 (103,730) 16,619 (103,730) 659,002 (693,853) 675,621 (797,583) |
Transfers in/out £ 62,000 (66,568) (4,568) 4,568 - |
Balance at 31 March 2024 £ 312,128 80,127 |
|---|---|---|---|
| 392,255 519,687 |
|||
| 911,942 |
17. ANALYSIS OF NET ASSETS BETWEEN FUNDS
ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR
| Tangible fixed assets Fixed asset investments Current assets Creditors due within one year Creditors due in more than one year |
Restricted funds Unrestricted funds 2025 £ 2025 £ 268,906 469,685 - 70,000 140,851 196,455 - (81,653) - (150,000) 409,757 504,487 |
Total funds 2025 £ 738,591 70,000 337,306 (81,653) (150,000) 914,244 |
|---|---|---|
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HARV OUTREACH TEAM
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
17. ANALYSIS OF NET ASSETS BETWEEN FUNDS (continued)
ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR
| Restricted funds 2024 £ Tangible fixed assets 292,458 Fixed asset investments - Current assets 227,229 Creditors due within one year - Creditors due in more than one year - 519,687 18. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW ACTIVITIES Net income/(expenditure) for the year (as per Statement of Financial Activities) Adjustment for: Depreciation charges Decrease in debtors Increase/(decrease) in creditors Net cash provided by/(used in) operating activities 19. ANALYSIS OF CASH AND CASH EQUIVALENTS Cash in hand Total |
Restricted funds 2024 £ Tangible fixed assets 292,458 Fixed asset investments - Current assets 227,229 Creditors due within one year - Creditors due in more than one year - 519,687 18. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW ACTIVITIES Net income/(expenditure) for the year (as per Statement of Financial Activities) Adjustment for: Depreciation charges Decrease in debtors Increase/(decrease) in creditors Net cash provided by/(used in) operating activities 19. ANALYSIS OF CASH AND CASH EQUIVALENTS Cash in hand Total |
Unrestricted funds Total funds 2024 £ 2024 £ 480,090 772,548 70,000 70,000 117,793 345,022 (25,628) (25,628) (250,000) (250,000) 392,255 911,942 FROM OPERATING 2025 2024 £ £ 2,302 (121,962) 33,957 33,960 615 81,956 6,025 (2,883) 42,899 (8,929) 2025 2024 £ £ 305,102 312,203 305,102 312,203 |
|---|---|---|
20. PENSION COMMITMENTS
The charity makes monthly contributions into personal pension plans on behalf of the employees. Any outstanding monies due at 31 March 2025 are included in creditors.
21. CONTROLLING PARTY
The charity is controlled by the trustees.
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HARV OUTREACH TEAM
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Page 25