**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
Page 1
## **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.
Page 2
**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:
1. **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.
2. **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.
3. **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.
Page 3
**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.
Page 4
## **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:**
1. Implementing the ambitions of the new government’s VAWG Strategy
2. Developing Waterside facilities and activities to expand social enterprise initiatives that benefit the wider community
3. Ensuring all contracted services are delivered with integrity, quality, and compassion
4. Applying for the Independent Domestic Violence Advocate (IDVA) contract across Lancashire in partnership with other specialist providers
5. Supporting the development and capacity-building of the specialist domestic abuse sector in Lancashire and beyond
Page 5
## **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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgments and accounting estimates that are reasonable and prudent;
- 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:
Jade Hargreaves
**Trustee**
Louise Neville
**Trustee**
Page 6
## **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.
Page 7
## **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:
1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed:
Dated: 13 January 2026
Courtney Wright BA ACCA
CW Accountants Ltd
30 Appleby Drive Barrowford Lancashire BB9 5EX
Page 8
## **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.
Page 9
## **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:
## **Trustee** Jade Hargreaves
> **Trustee** Louise Neville
The notes on pages 12 to 24 form part of these financial statements.
Page 10
## **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.
Page 11
**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.
Page 12
**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.
Page 13
**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.
Page 14
## **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**
Page 15
## **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_|
Page 16
**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).
Page 17
## **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_|
Page 18
**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)**|
|||**-**|
Page 19
## **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**|
Page 20
**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_|
|---|---|---|
Page 21
## **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_|
|---|---|---|---|---|
Page 22
## **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**|
|---|---|---|
Page 23
**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.
Page 24
## **HARV OUTREACH TEAM**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
Page 25