Charity registration number 1080649
DAWN CHARITABLE TRUST (DAWN)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

DAWN CHARITABLE TRUST (DAWN)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs S Kalha MBA, ACIB
Mrs N Singh
Ms R Dave
Ms M Chaggar
Charity number
1080649
Principal address
1 Sl Kilda's Road
Harrow
Middlesex, HA1 1QD
Independent examlner
Yashlal P Hindocha, BA. FCA
Chartered Accountants and Statutory Auditors
34 Queensbury Slalion Parade
Edgware
Middlesex
HA8 5NN
Bankers
National Westminisler Bank PIC
315 Slalion Road
Harrow
Middlesex
HA1 2AD

DAWN CHARITABLE TRUST (DAWN)
CONTENTS
Page
Trustees. report
Independent examiner's report
10
Slatemenl of financial activities
11
Balance sheet
12
Noles lo the accounts

DAWN CHARITABLE TRUST (DAWN)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their annual report and financial statements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies sel out in note 1 to the
financial statements and comply with the charity's Trust Deed, the Charilies Act 2011 and "Accounting and
Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021"
{effeclive 1 January 20191.
Objectives and activities
The charity is committed to addressing poverty, distress, and social isolation within socially marginalised ethnic
minority communilies. While maintaining an open and inclusive approach, our specific focus is on Asian heritage
women from India. Pakislan, Bangladesh, Afghanistan, as well as newly arrived migrants from the Middle East,
former Easlem European slates like Albania. Poland. Romania and Africa who encounter various challenges
related to social displacement. These groups often experience difficulties in accessing mainstream support
services due to cultural and linguistic barriers, along with a lack of knowledge, social isolation, and confidence in
utilising public support setvices.
Our primary goal is to provide culturally and linguistically appropriate psychosocial support services. By doing so,
we aim lo prevent the escalation ol common mental health issues into more complex, longer-term illnesses that
may necessitate intensive and costly interventions, including hospitalisation. This proactive approach not only
benefits the individuals involved but also mitigates the socioeconomic costs associated with prolonged mental
health challenges for both Ihe individual and the broader economy.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertake.
Activities
We offer discreet strands of psychosocial support activities lo promote the mental and social wellbein9 of the
community comprising..

DAWN CHARITABLE TRUST (DAWN)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
i) Counselling:
The impact of counselling is both measurable and profound. Success in counselling is contingent upon effective
communication and cultural and linguistic parity between clients and professionally trained counsellors. The
benefits extend beyond the direct beneficiary, reaching 4 10 5 indirect beneficiaries through family and work ties.
Additionally, it positively influences the wider economy by preventing the loss of productivity due lo absenteeism
related to mental illness.
The prevalence of mental illness. as indicated by the World Health Organisation IWHOI, is pervasive. with one in
four people experiencing an episode of mental ill health at least once in their lifetime. The eslimated annual loss
to the UK economy due lo absenteeism related lo mental illness is £118 billion Imental Health Foundation and
LSE Report, 20231.
Despite progress in funding for menlal health, there remains a significant gap. Mental illness constitutes a quarter
of Ihe NHS'S disease burden but receives only 110/0 of the annual budget, totalling £190 billion in the lasl fiscal
year (The Kings Fund Treasury Analysis Report 2021122}.
The incidence of mental illness is higher in ethnic minority communities, where early inteNenlion is less likely
due to the absence of culturally and linguistically specific provisions, leading to poorer outcomes and fears of
stigma and judgmenl IHarrow Strategic Analysis Report 2016). DAWN'S culturally and linguistically focused
psychosocial support provides..
Culturally sensitive counselling.
Acces5ibilily lo counselling in more than 23 communily languages. in addition to English.
Awomen-only safe space from 104.
A separate gender-neutral space to support men. couples. and families in counselling outside women's
visiting hours between 104 on weekdays addressing syslemically embedded gender bias issues
Locational advantages, including heavy footfall in Harrow's shopping centres and the presence of
mothers on their daily school run to Norbury Junior School near Our office.
Women constitute 97 /0 of our client base, with the most persislent presenting issues related to domestic violence
{DIVI. Victims of Violence Against Women and Girls IVAWGI account for up to 77 % of our clientele. Successful
media campaigns have conlribuled to more women reporting DIV and seeking support, reducing the stigma and
guilt associated with abuse.
Modern-day slavery and human trafficking cases linked to immigration abuse of women are less overt, bul we
continue lo see one or cases per annum. Victims of trafficking and DIV often hesitate to Come forward due lo
fear of reprisals by criminal gangs.

DAWN CHARITABLE TRUST (DAWN)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11> Social Inclusion and Wellbeing Support (for women exclusively)
This strand of service aims to alleviate i501ation, especially among socially i501aled eldeily women, through..
Advocacy, information, and advisory services.
Crealion of intellectually stimulating educational, cultural, and recreational aclivilies to foster a sense
of community belonging.
A culturally sensitive, women-only safe Spa￿ from 104.
Peer support opportunities in our weekly social group.
Signposting to relevant social well-being support networks for housing, schooling, and financial needs.
Preferential referral arrangements with Harrow Citizens Advice Bureau for up to 3 referrals per week
for legal andlor social support.
Outward referrals for victims of VAWG abuse to relevant support agencies such as Hestia and
Solace, Harrow Council, Harrow Cilizens Advice, Nia Project, Suzy Lamplugh Foundation, and
the Metropolitan Police.
Monthly storytelling or poetry {'shero-shairi'l reading club.
Monthly meditation and mindfulness workshops.
Twice-yearly social outings.
Ad hoc First Aid and Heart Health advice sessions.
Annual'shakti Bazaar. event lo support women's enterprise.
Women's participation in performing arts at annual International Women's Day commemoration
events, offering an opportunity to perform alongside professional and amateur artists.
Voluntary work and training opportunities for women entering the employment market.
Monthly legal advice workshops through local legal support firms such as Skylark Solicitors and Johal
& Co. Solicitors.
Safeguarding support for vulnerable adults and children through Harrow Safeguarding Board,
other relevant boroughs and the Metropolitan Police.
The uptake in the social inclusion and well-being strand has significantly increased participation in our
social inclusion and psychoeducalional programme, highlighting the urgent need for investment in this
sector.

DAWN CHARITABLE TRUST (DAWN)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Achievements and performance
How our programmes deliver public benefil:
Over a period of 31 years, Dawn has reached nearly 20,000 individuals through our culturally sensitive
counselling services (available in 25 languages) and psychoeducational programmes. This includes..
Over 11,650 individuals receiving one-to-one counselling {645 in FY20241.
Over 2,500 women participating in our weekly psychoeducalional programmes.
Up lo 5,000 attendees participate in our diverse public events, including..
Shakti Bazaar.. Showcasing women's businesses.
Creative Expression Programmes.. Plays. dramas, and dance events highlighting women's
artislic talents and stories.
International Women's Day Events= Celebrating and empowering women.
Anniversary Celebrations.. Marking milestones in Dawn's journey.
Our core service focuses on culturally appropriate emotional and mental health support for minority communities,
particularly Asian women facing barriers in mainstream services. A 2015 needs assessment by Harrow Council
identified ethnic minority women as the 'mosl vulnerable group" due to language, stl9ma, and cultural
restrictions. In response to this, 97 10 of our resources are dedicated to provision of one-to-one counselling or
group therapy as and when required.
Unlque Advantages of Dawn's Psychosocial Support Model:
Culturally familiar staff provide comfort and confidence for clients.
Multilingual counsellors understand cultural nuances for effective therapy.
Weekday mornings offer a women-only safe space.
Gender-neutral eveninglweekend hours cater lo men. families, and couples.
Summary of achievemens..
Over 20.000 beneficiaries across 3 decades.
Counselling accessible in 25 languages.
950/0 of setvice users are women.
Predominant service user group comprises Asian herilage communily195 /•), including Afghanis.
Online counselling expanded to cover pan-London and outer fegions.
Responsive lo Gommunily needs {Afghan crisis helpline and support group).
Dedicated women-or)ly space weekdays110 am- 4 pm).
Gender-neutral space available eveningslweekends14 pm - 7 pm & weekends 11 am- 1 pm}.
Financial review
In the fiscal year, the charity's income from grants. donations. fees, and charitable activities amounted to £68,653
(2023- £52,298).
Expenditure of £54,246 {2023 £69,411 } was incurred for counselling staff salaries and clinical supeNision, with
a reliance on volunteer support lo accumulate reserves for staff recruitment and service development.
The reserves figure of £129,915 includes an allocation of £70.000 earmarked for staff recruitment lo enhance
capacily.
Governance costs for running the charity's services amounted to £33,305 {£34.176 in 2023).
During Ihe year, funding support was received from various charitable foundalions, including Awards for All, LCF-
MOPAC Grassroots Support Fund, Vascrofl Constructions Lld, Home Office Special Services Fund, Harrow
Lottery and National Lollery -Awards For All, National Lottery Reaching Communities {effeclive 4 July 2024).

DAWN CHARITABLE TRUST (DAWN)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Reserve$ policy
1115 the policy of the charity that unrestricted funds which have nol been designated for a specific use should be
maintained at a level equivalent to between three and six month's expenditure. The trustees consider Ihal
reserves at this level will ensure thal, in the event of a significant drop in funding, they will be able to continue the
charity's currenl activities while consideration is given to ways in which additional funds may be raised. This level
of reserves has been maintained throughout the year.
Risk Mitigation
The trustees have assessed the major risks to which the charity is likely to be exposed, and are satisfied with the
risk miligating measures in place lo minimise the foreseeable risks. Financial risk mitigation includes diversifying
income streams throu9h exploring funding opportunities in Ihe charity sector, corporate sponsorships. CSR
giving. personal and corporate donors, philanthropy. and fundraising events.
Safoguardlng policy
Dawn fuifils ils fidtjciary responsibility and duty of care to safeguard vulnerable adults and any children who come
into contact through their association with mothers supported in counselling. The Safeguarding Policy delineates
roles, responsibilities, and reporting processes. Staff undergo training lo identify risks and report incidents of
abuse. with all occurrences meticulously documented in a logbook lo facilitate shared learning experiences.
Plans for the future
The charily is pursuin9 Its 5 year business plan {2020-20251 to develop ils services and build its financial
resources sufficiently to reach oul and offer counselling intervention lo 1,000 individuals per annum. At the end of
Ihe Fiscal Year 202312024. we had reached a headcounl of 645 individuals.
The charily is continuing lo diversify ils income and revenue diversification plans to support ils planned
expansion and create more certainly of security of job tenure for its workforce. The unwavering loyally and
dedication of staff to public service has seen us through each financially challenging period - such as Ihe Covid
pandemic. Our staff willingly reverted lo part-lime paid employment whilst stepping up lo pul in exlra lime
voluntarily to ensure the services remain uninterrupted.
The trustees will continue to pursue Corporate Social Responsibility ICSRI initiatives in Ihe corporate sector,
individual and corporate donors, philanthropists, sponsors, and palrons, in addition to the funding foundations
they have identified, to inject financial stability.
We have identifi'ed several worthwhile projects that We plan to launch, pending the availability of resources. One
such project, in view of the social inclusion support needs of an aging population and the lack of appropriate
culturally and linguistically sensitive facilities foi elderly ethnic minority women, is a 'Dementia Support Club.
Other pipeline projects include piloting a Parental Support programme for parents facing challenges with children
with autism and dyslexia.
We remain committed lo continuing refining and developing our psychosocial support services lo support the
mental and social wellbeing of the community with the service users as equal stakeholders. This ensures the
projects and services remain relevant and useful to them as the end-users.

DAWN CHARITABLE TRUST (DAWN)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Structure. governance and management
History and governance
Established in 1993, DAWN became a regislered charity on 91h May 2000, through a Trust Deed daled 19th
March 2000.
A Board of Trustees. led by a founding member, overseas the strategic direction and performance. Day-to-day
operations are managed by a counselling coordinator, an admin team and a HR officer. The Board ensures
adherence lo safeguarding policies and oversees overall management.
Open communication and staff development
Dawn fosters open communication through six weekly slafflm8nagemenl meetings and regular management
briefings. Staff are encouraged lo discuss challenges and receive support through training opportunities funded
by various sources. These meeting5 serve as forums for counsellors to discuss achievements and challenges,
influencing policy and resource allocation decisions.
Service user involvement
Setvice users contribute to decision-making processes through meetings, discussions and surveys, ensuring
their needs are Considered in policy and project development.
Social inclusion projects
These group aclivilies. led by staff, volunteers and participants aim to reduce isolation and prevent mental health
issues associated with loneliness.
Counselling Internship Programme
DAWN offers up to sic counsellin9 internships for counselling at the final year of their diploma course annually, to
raise capacity in culturally sensitive multilingual counselling.
Work experlence for school children
These placements allow sludenls lo gain exposure to the social care sector, explore potential career paths and
develop transferable skills valuable in any profession. Witnessing the impact of our services first hand can spark
a passion for helping others and social justice.
Geographical reach
While primarily seNing London Borough of Harrow, Brent, Hayes and Hillingdon. DAWN'S online COL*nselling has
expanded access to pan-London and beyond. reaching areas like Bristol, Liverpool and Manchesler.
The trustees who served during the year and up lo the date of signalure of the financial stalemenls were-
Mrs S Kalha MBA, ACIB
Mrs N Singh
Ms R Dave
Ms M Chaggar

DAWN CHARITABLE TRUST (DAWN)
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Recruitment and appointmont of trustees
The Trust Deed mandates a minimum of three individuals on the board of trustees lo ensure proper oversight of
all aspecls tsf the charity's work. Currently, we have four trustees on our board. To address contingencies such as
unforeseen absences or resignations, our Trust Deed stipulates that as long as there are at least two trustees
remaining, the powers and discretions vested in the trustees, either by the trust deed or by law. can be exercised
by the remaining two until the appointment of further trustees.
In the evenl of a vacancy, the truslees are required lo convene a meeting to acknowledge the sitLJalion and
initiate the search for a new appointee if necessary. There is no specified limit on the number ol trustees the
charily can have on the board. The appointment of a new trustee is conlingenl upon a resolution passed al a
special meeting by the remaining truslees, as outlined in Clause M of the trust deed.
The selection of a potential trustee is based on a thoughtful consideration of whether the appointee can
ontribute to the pursuit of the charity's objeclives and assist in ils management. This Consideration may include
factors such as residence. occupation. employment, possession of special knowledge related lo the chanty's
areas of benefit. or the possession of personal and professional skills and qualifications.
Induction and training of trustees
The Trust Deed outlines an informal induction process for new appointees, with no formal training requirements.
The new truslees undergo an informal introduction lo the charity's work, day-lo-day operations. policies, and
procedures facilitated by the management board and staff. They are granted access to all internal management
policies, documents, files, and information databases maintained by the charity. Comprehensive support is
provided by both staff and the board lo ensure a smooth transition into their roles as active participants on the
board.
In addition to their involvemenl in the ¢har¢ty's activities, trustees are expected to fulfil their personal and legal
responsibilities as custodians of the charity's assets. They are guided to acl prudently within the established
objectives ol the charity throughout their tenure.
Networking relationships
The charily mainlains a wide network of mutually beneficial, relationships with key service providers whose work
complements our own. Our main interagency alliances and collaborations are with the local GPS, so¢ial workers,
mental health services, schools, colleges and child prolection agencies, hospitals, emergency shelter housing
agencies, Citizens Advice Harrow and domestic violence protection agencies such as Hestia, Solace, MIND,
IAPT, NHS and DN Unit of Metropolitan Police.
Through close collaboration with these agencies, a hwo-way flow of cross referrals is facililaled, benefiting all
parties involved. Clients, in turn, enjoy seamless access to a broader spectrum of services, enhancing their
overall support experience.
Furthermore, the charity engages in collaborative efforts with various local businesses {e.g. banks, law firms,
mobile telephone operators}, professionals and arts and Crafts specialists who generously volunteer their time.
This collaboration serves lo advance the Charity's objectives, particularly in promoting educational advancement
through workshops, seminars and classes covering a diverse range of interests e.g. art, photography. craft-
making, yoga, meditation, music and dance.
Other related parties
The stakeholders associated with the charity encompass its employees, service-users, donors, patrons, funders,
and volunteers. Employees and independent contracting Suppliers receive remuneration aligned with applicable
pay scales, reflecting their professional skills and experience.
The trustees, a group of highly skilled professional women wilh diverse business management and development
expertise, generously contribute their lime without compensalion for their roles as trustees. Any specific
professional services rendered by trustees beyond their trustee responsibilities are appropriately compensated.

DAWN CHARITABLE TRUST (DAWN)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Slatemenl of trustees. responsibilities
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
Praclicel.
The law applicable to charities in England and Wales requires the trustees lo prepare financial statements for
each financial year which 9ive 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 year.
In preparing these financial stalemenls, the trustees are required to..
select suitable accounting policies and then apply them consislenlly.,
observe the methods and principles in the Charities SORP,.
make judgements and estimates that are reasonable and prudent.,
stale whether applicable accounting standards have been followed, subject to any material departures
disclosed and explained in the financial statements: and
prepare the financial statements on the going concern basis Ltnless it is inappropriate lo presume thal the
charity will continue in operation.
The trustees are responsible for keeping sufficienl accounting records that disclose with reasonable accuracy at
any time the financial position of the charity and enable them to ensure that the financial statements comply with
the Charities Act 2011, the 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.

DAWN CHARITABLE TRUST (DAWN)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees, report was approved by the Board of Trustees.
Mrs S Kalha MBA, ACIB
Twstee
Dated: 29 June 2024

DAWN CHARITABLE TRUST (DAWN)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF DAWN CHARITABLE TRUST (DAWN)
I report on the financial slalements of the charity for the year ended 31 March 2024, which are set out on pages
111021.
Respective responsibilities of trustees and examlner
The charity's Iruslees are responsible for the preparation of the financial slalemenls. The charity's trustees
consider that an audit is not required for this year under section 144{21 of the Charities Act 2011 Ilhe 2011 Acl}
and that an independent examination is needed.
It is my responsibility lo..
examine the financial statemenls under section 145 of the 2011 Acl-
(ill lo follow Ihe procedures laid down in the general Directions given by the Chariiy Commission under section
145(5}{bl of the 2011 Act., and
(iiil lo slate whether particular matters have come to my attention.
Basls of Independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An
examination includes a review of the accounting records kept by the charity and a comparison of the financial
statements presented with Ihose records. It also includes consideration of any unusual items or disclosures in Ihe
financial statements, and seeking explanations from you as trustees concerning any such matters. The
procedures undertaken do not provide 811 the evidence that would be required in an audit and consequently no
opinion is given as to whether the financial slalemenls present a 'lnJe and fair view, and the report is limited to
Ihose matters set oul in the next statement.
Independent examinerfs statement
In connection with my examination, no matter has Come lo my attention..
la) which gives me reasonable cause to believe that in any material respect the requirements..
to keep accounting records in accordance with section 130 of the 2011 Act., and
{iil to prepare financial statemenls which accord with the accounting records and comply with the
accounting requirements of the 2011 Act;
have not been mel or
Ib) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the
financial statements lo be reached.
Hindocha & Co Limited
Chartered Accountants and Slatutory Auditors
34 Queensbury Station Parade
Edgware
Middlesex
HA8 5NN
D8led.' 29 June 2024
10-

DAWN CHARITABLE TRUST (DAWN)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Notes
Income and endowments from:
Donations and legacies
Charitable activities
Investments
Other income
62,478
4.832
1,343
62,478
4,832
1,343
47.014
4.774
440
70
47.014
4,774
440
70
Total income
68.653
68,653
52,298
52.298
Expenditure on:
Charitable activities
94,160
94,160
109.406
109,406
Total expenditure
94,160
94,160
109,406
109,406
Net expenditure and
movement in funds
{25,507)
125,507)
{57.108}
(57,108)
Reconciliation of funds:
Fund balances at 1 April 2023
150,352
5,070
155,422
207,460
5.070
212,530
Fund balances at 31 March
2024
124,845
5.070
129,915
150,352
5,070
155,422
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing aclivilies.
11

DAWN CHARITABLE TRUST (DAWN)
BALANCE SHEET
ASAT31 MARCH 2024
2024
2023
Notes
Fixed assets
Tangible assets
13
2,174
2,898
Current assets
Debtors
Cash at bank and in hand
14
6,086
142,459
2,234
170.482
148,545
172,716
Cred+tors: amounts falling due within
one year
15
{20,804}
120,192)
Nel current assets
127,741
152,524
Total assets less current liabilities
129,915
155,422
The funds of the charity
Restricted income funds
Unreslricled funds
5,070
124,845
5,070
150,352
129,915
155.422
The financial statements were approved by the trustees on 29 June 2024
Mrs S Kalha MBA. ACIB
Trustee
12-

DAWN CHARITABLE TRUST (DAWN)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Charity information
DAWN CHARITABLE TRUST {DAWN) is a registered charity, number 1080649, and is constituted under a
Trusl Deed daled 19th March 2000 (amended on 31 October 20191 which is the governing documenl. The
registered office is I St Kilda's Road, Harrow, Middlesex, HA1 1QD.
1.1 Accounting conventlon
The financial statements have been prepared in accordance with the charity's Igoverning documentl, the
Charities Act 2011, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland"
{"FRS 102"} and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended
Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 102)" (effective 1 January 20191. The charity is a Public
Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounls in Ihese financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are sel out below.
1.2 Going concern
Al the time of approving the financial statements, the trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees
continue lo adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted Funds
Unreslricled funds are available for use al the discretion of the trustees in furtherance of their charitable
objectives unless the funds have been designaled for other purposes.
Restricted funds
Reslricled funds are those that can only be used for reslricled purposes within the objects of Ihe charity.
Reslrictions arise when specified by donors or when the funds are raised for particular restricted purposes.
The purpose and uses of the restricted funds are set out in the notes to the accounts.
1.4 Incoming resources
Income is recognised when the charity is legally entitled to il after any perfomance conditions have been met,
the amounts can be measured reliably, and il is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income lax recoverable in
relation to donations received under Gfft Aid or deeds of covenant is recognised at the time of the donation.
Legacies are reco9nised on receipt or othetwise if the ch8rity has been r)otified of an impending distribution,
the amount is known. and receipt is expected. If the amounl is not known, the legacy is treated as a
contingent asset.
13

DAWN CHARITABLE TRUST (DAWN)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Contlnued)
1.5 Resources expended
Resources expended include costs of providing advice. information and counselling to relieve poverty,
distress, isolation and assist in the advancement of education.
All expenditure is accounted for on an accrual basis. All expenses including support cost5 and governance
costs are allocated to the applicable expenditure headings. Governance costs represent those costs of the
strategic management of the charily and of complying with constitutional and statutory requirements.
1.6 Tangible fixed assets
Tangible fixed asset5 are Initially measured at cost and subsequently measured at cost or valL4alion. net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Fixtures, fittings & èquipment
Computers
250/0 p.a. on a reducing balance basis
500/0 p.a. on a reducing balance basis
The gain or loss arising on the disposal of an asset is determined as the difference between the sale
proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
Al each reporting end date. the charity reviews the carrying amounts of ils langible assets lo determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the exlent of the impairment
loss (if any).
1.8 Cash and Cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks. other short-lemi liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in currenl liabilities.
1.9 Financial instruments
The charity has elected lo apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Olher Financial Instruments Issues, of FRS 102 to all of ils financial inslruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes paty to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amoLJnls presented in the financial statements, when
there is a legally enforceable right to sel off the recognised amounts and there is an intention to settle on a
nel basis or to realise the asset and seltle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaclion costs and are subsequently carried al amortised cost using the
effective interest method unless the arrangement constitutes 8 financing transaction, where the transaction is
measured al the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
14-

DAWN CHARITABLE TRUST {DAWN)
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting pollcles
{Contlnued)
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measureé at the present
value of the lulure payments discounted at a mafket rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instrumenls are subsequently carried al amortised cost, using the effective interest rate method.
Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due wilhin one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using ihe effective interest method.
Derecognition of financial Ilabilities
Financial liabilities are derecognised when the charily's contractual obligations expire or are discharged or
cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonslrably committed
to terminate Ihe employment of an employee or to provide terniinalion benefits.
1.11 Retirement benefits
Payments lo defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.12 Taxation
The charity is an exempl charity within the meaning of Schedule 2 of the Charities Act 1993 and as such is
charity within the meaning of Section 506111 of the Taxes Act 1988. Accordingly, Ihe charity is potentially
exempl from taxation in respect of income or capital gain5 received wilhin categories covered under Section
505 of Taxes Act 1988 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such
income or gains are applied exclusively for charitable purposes.
The charity receives no exemption in respect of Value Added Tax.
Critical accountlng estimates and judgements
In the application of the charily's accounting policies. the Ifustees are required to make judgements. estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevanl. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in Ihe period in which the estimate is revised where the revision affects only that
period, or in Ihe period of the revision and future periods where the revision affects both current and future
periods.
15-

DAWN CHARITABLE TRUST (DAWN)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from donations and legacies
Unrestrlcted
funds
2024
Unrestricted
funds
2023
Donations and gifts
Grants received
3.478
59,000
2,014
45,000
62,478
47.014
Grants receivable for core aclivilies include grants received from Trust for London, Tampon Tax, Lifelines
International Foundation. Vascroft Constructions Ltd, Ha￿oW and National Lottery, Awards for All - Covid
Fund, elc of £59,000 {2023 - £45,000) for the charity lo operate.
Charitable actlvlties
Counselling
fees income
Total
2024
2023
Counselling fees income
4,832
4,774
Income from Investments
Unrestricted Unreslri¢ted
funds
funds
2024
2023
Interest receivable
1,343
440
16

DAWN CHARITABLE TRUST (DAWN)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Other income
Total Unrestricted
funds
2024
2023
Net gain on disposal of tangible fixed assets
70
Expenditure on charitable activities
Support
costs
Support
costs
2023
2024
Direct costs
Staff cosls
Depreciation and impairmenl
45,848
724
59,186
4,988
46,572
64,174
Share of support and governan¢e costs {see note 8)
Support
Governance
14,283
33,305
11.056
34,176
94,160
109.406
Analysis by fund
Unreslricled funds
94,160
109,406
17-

DAWN CHARITABLE TRUST (DAWN)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Support costs
Support Governance
costs
costs
2024
2023
Professional fees
Supervision fee
30th Anniversary costs
Activities costs
1,372
7,026
4,021
1,864
1.372
7,026
4.021
1,864
4,281
5.944
831
Accountancy
Legal and professional
Rent and rate5
Insurance
Light and heat
Telephone expenses
Sundry expenses
3,540
907
17.019
715
4,290
2,288
4,546
3.540
907
17,019
715
4.290
2,288
4,546
3,000
417
16,170
394
3,211
2,490
8.494
14,283
33,305
47,588
45,232
Analysed be￿een
Charitable activities
14,283
33,305
47,588
45,232
Governance costs includes payments to the independent examiner 01 £3.540 (2023- £3.0001 for accounting,
payroll and reporting fees.
Net movemenl in funds
2024
2023
The nel movement in funds is stated after chargingllcrediling)..
Depreciation of owned tangible fixed assets
Lossllprofill on disposal of tangible fixed assels
724
4,988
1701
q O Trustees
None of the trustees lor any persons connected with them) received any remuneration during the year, but
Ihey were reimbursed event, Iravelling and sundry expenses amounting lo £1,50012023 - £3,500). These are
included in governance cosls as part of sundry expenses.
11 Employees
The average monthly number of employees during the year was:
2024
Number
2023
Number
18-

DAWN CHARITABLE TRUST (DAWN)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11 Employees
(Continued)
Employment costs
2024
2023
Wages and salaries
Olher pension costs
45,127
721
58,286
900
45,848
59,186
There were no employees whose annual remuneralion was more than £60.000.
Remuneration of key management personnol
None of the Iruslees received any remuneration during the currenl and previous year.
12 Taxation
The charity is exempt from taxation on its activities because all ils income is applied for charitable purposes.
13 Tangiblè fixed assets
Fixtures,
fittings &
equlpment
Computèrs
Total
Cost
At 1 April 2023
11,278
9,306
20.584
Al 31 March 2024
11,278
9,306
20,584
Depreciatlon and impalrmenl
At 1 April 2023
Depreciation charged in the year
8.381
724
9,305
17.686
724
Al 31 March 2024
9,105
9,305
18,410
Carrying amounl
At 31 March 2024
2,173
2,174
At 31 March 2023
2.897
2.898
14 Debtors
2024
2023
Amounts falling due within one year:
other debtors
6.086
2,234
19-

DAWN CHARITABLE TRUST (DAWN)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
15 Creditors.. amounts falling due within one year
2024
2023
Trade creditors
Other creditors
Accruals and deferred income
200
4,517
16,087
1.104
5,684
13,404
20,804
20,192
16 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject lo specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been sel aside out of unreslricled funds by the trustees for specific purposes.
At 1 April
2023
Incoming
resources
Resources At 31 March
expended
2024
General funds
150,352
68,653
(94,160}
124,845
Previous year".
At 1 April
2022
Incoming
resources
Resources At 31 March
expended
2023
General funds
207,460
52,298
(109,406}
150,352
17 Analysis of net assets botween funds
Unrestr4¢1ed
funds
2024
Restrrcted
funds
2024
Total
2024
At 31 March 2024-.
Tangible assets
Current asselsl{liabililies}
2.174
122,671
2,174
127.741
5,070
124,845
5,070
129,915
20-

DAWN CHARITABLE TRUST (DAWN)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
17 Analysis of net assets between funds
(Continued)
Unrestricted
funds
2023
Restricted
funds
2023
Total
2023
At 31 March 2023:
Tangible assets
Current asselsl{liabililies)
2,898
147,454
2,898
152,524
5,070
150.352
5,070
155.422
18 Related party transactions
There were no disclosable related paty transactions during the year {2023- none) apart from that disclosed in
Note 9.
19 Anatysis of changes in net funds
The charily had no material debt during the year.
21