Charity registration number 1080649 IEngland and Wales) DAWN CHARITABLE TRUST (DAWN) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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 St Kilda's Road Harrow Middlesex, HA1 1QD Independent examiner Hindocha Pandit & Co Limited 4th Floor Elizabeth House 54-58 High Street Edgware HA8 7EJ Bankers National Westminister Bank PIC 315 Stalion Road Harrow Middlesex HA1 2AD
DAWN CHARITABLE TRUST (DAWN) CONTENTS Page Trustees, report Statement of trustees, responsibilities Independent examiner's report 11 Statement of financial activities 12 Balance sheet Notes to the accounts 14-21
DAWN CHARITABLE TRUST (DAWN) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annLJal report and financial statements for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to Ihe financial statements and comply with the charity's governing document. the Charities Ad 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republi¢ of Ireland" 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 (FRS 1021" Objectives and a¢tlvltles The charity is Committed to addressing poverty. distress. and social isolation within socially marginalised ethnic minority Communities. While maintaining an open and inclusive approach, our specific focus is on Asian heritage women from India, Pakistan, Bangladesh, Afghanistan, as well as newly arrived migrants from the Middle East, former Eastern European states like Albania, Poland, Romania and Africa who encounter various challenges related to social displacement. These groups often experience difficulties in a¢¢essing mainstream support services due to cultural and linguistic barriers. along with a lack of knowledge, social isolation, and confidence in utilising public support services. Our primary goal is lo provide culturally and linguistically appropriate psychosocial support services. By doing so, we aim to prevent the escalation of Common mental health issues into more complex, longer-term illnesses that may necessitale 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 the individual and the broader economy. Public benefil The Iruslees 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 to promote the mental and social wellbeing of the community comprising: one-to-one counselling and, social inclusion opportunities to promote personal growth and sense of belonging.
DAWN CHARITABLE TRUST (DAWN) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 l) Counselling.. The impact of counselling is both measurable and profound. Successful outcomes depend on effective communication and cultural and linguistic parity between clients and professionally trained counsellors. The benefits extend beyond the direct beneficiary, reaching 4 to 5 individuals through family and work lies. Furthemiore, counselling positively influences the broader economy by preventing the loss of productivity due to absenteeism. According to the World Health Organisation (WHO), a staggering one in eight people worldwide now lives with a mental disorder. The estimated annual cost of mental ill-health to the UK economy is even higher than previously reported, reaching at least £118 billion per year. This cost is largely due to lost productivity, including sickness absence and "presenteeism" (being at work but not fully productive), as well as the significant costs incurred by unpaid carers and the health system. Despite some progress in funding for mental health funding, a significant gap persists. Mental illness accounts for around a quarter of the NHS'S disease burden, yet its share of the budget is not proportionate. In the 2024125 financial year. the total forecast mental health spending was estimated at £14.9 billion, which represents approximately 8.78/0 of the recurrenl NHS baseline. The total Department of Health and Social Care (DHSC) budget for 2024125 was around £193.3 billion. The incidence of mental illness is higher in ethnic minority Communities. This is often due to a lack of culturally and linguistically specific provisions, which can lead to poorer outcomes. Furthermore, this is often compounded by fears of stigma and judgment. DAWN'S culturally and linguistically focused psychosocial support addresses this gap by providing.. Culturally sensitive counselling. Counselling accessible in over 28 community languages in addition to English. Online counselling to reach a wider audience, regardless of physical distance. A women-only safe space available from 10 am to 4 pm. A separate gender-neutral space for men, couples, and families outside of women's hours, including on weekends by prior appointment, which helps to address systemic gender bias. A ¢onvenient location in Harrow's shopping centres with heavy footfall, including proximity to Norbury Junior School, which benefits mothers during their daily school runs. Women constitute 970/0 of our client base, with the most persistent issue being domestic violence (DNI. Victims of Violence Againsl Women and Girls (VAWG) account for up to 770/0 of our Clienlele. Successful media campaigns have contributed to more women reporting DIV and seek support, reducing the stigma and guilt associated with abuse. While less overt. we continue lo see one to Cases of modern-day slavery and human trafficking annually, often linked to immigralion abuse of women. Victims of trafficking and DN often hesitate to come forward due to fear of reprisals by criminal gangs.
DAWN CHARITABLE TRUST (DAWN) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 111 Social Incluslon and Wellbeing Support (for women excluslvely) This strand of service aims to alleviate isolation, especially among socially isolated elderly women, by providing a comprehensive range of activities and support. Community & Peer Support A safe, culturally sensitive women-only space available from 10 a.m. to 4 p.m. Weekly social groups that provide peer support and fostef a sense of community belonging. Twice-yearly social outings to combal isolation and create shared experiences. Psychoeducational & Creative Activities Monthly storytelling or poetry ('shero-shairi') clubs. Monthly meditation and mindfulness workshops. Annual 'Shakli Bazaar, to support women's enterprise and showcase Iheir talents. Participation in performing arts at annual Intemational Women's Day commemoration events, offering opportunities to perform alongside professional and amateur artists. Ad hoc First Aid and Heart Health advice sessions lo promote physical well-being. Annual Cultural and historical visits and picnics to create new experiences and foster a sense of belonging. Advocacy & Practlcal Support Advocacy, informalion, and advisory services to help women navigate complex issues. Online accessibility to reach a wider audience, regardless of physical distance. Preferential referral arrangements with Harrow Citizens Advice Bureau for up to three referrals per week for legal andlor social support. Monthly legal advice workshops in collaboration with local legal firms like Skylark Solicitors and Johal & Co. Solicitors. Oulward referrals for victims of Violence Against Women and Girls {VAWG} to specialised support agencies, including Hestia, Solace, Nia Project, and the Suzy Lamplugh Foundation, as well as Harrow Council and the Metropolitan Police. Safeguarding support for vulnerable adults and children in conjunction with the Harrow Safeguarding Board. other relevant boroughs. and the Metropolitan Police. Signposting to relevant social well-being support networks fof housing, schooling, and financial needs. Voluntary work and training opportunities for women re-entering the employment market. The significant increase in participation within this programme highlights the urgent and growing need for sustained investment in this sector.
DAWN CHARITABLE TRUST (DAWN) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achlevements and performance Significant activities and achievemenls against objectives Over the past 33 years, DAWN has provided culturally sensitive counselling and psychoeducational programmes to nearly 25,000 individuals. Our services, which are offered in 28 languages, are specifically designed lo meet the unique needs of ethnic minorily communities and newly arrived migrants fleeing persecution. These groups often face significant barriers to accessing mainstream mental health services due to issues of language, stigma, and cultural restrictions, a vulnerability that has been highlighted in various scholarly articles and local council needs SUeyS (including those from Harrow Council). Our core mission is to provide culturally and linguistically appropriate emotional and mental health support. To this end, 970k of our resources are dedicated to providing one-to-one counselling and group therapy as needed. Our key achievements over the past year include.. Indlvidual Counselllng: Over 650 individuals received personalised support. Psychoeducational Programme: More than 40 women participated in our weekly programmes. Publtc Events: We had up to 500 attendees at our diverse public events, which included the Shakli Bazaar to support women's businesses, Creative Expression Programmes showcasing women's artistic talents, International Women's Day Events, and Anniversary Celebrations. Unique Advantages of Dawn's Psychosocial Support Model: Our model is intentionally designed to address the cultural and linguislic barriers our clients face, providing an environment built on trust and comfort. The unique advantages of our approach include.. Culturally Famlliar Staff: Our team provides a sense of comfort and confidence, making clients more receptive to therapy. Multilingual Counsellors:Our counsellors are not only multilingual but also possess a deep understanding of the cultural nuances essential for effective Iherapy. Flexible and Inclusive Spaces: We offer a dedicated women-only safe space during weekday mornings (10 a.m. to 4 p.m.l and separate, gender-neutral evening and weekend hours to cater to men, Couples. and families. Financlal review In the fiscal year, the charity's income from grants, donations, fees. and charilable activities amounted to £182,313 (2024 - £68,653). Expendilure of £93,769 {2024 - £54,246) was incurred for counselling staff salaries and Glinical supervision, with reliance on volunteer support to accumulate reserves for staff reGfUFtment and seNice development. The reserves figure of £180,011 12024 £129,915} included an allocation of £70,000 (2024 - £50,000) earmarked for staff recruitment to enhance capacity. Governance costs for running the charity's services amounted to £35,731 (2024- £33,305). During the year, funding support was received from various charitable foundalions, including Awards for All, LCF- MOPAC Grassroots Support Fund, Vascroft Constructions Ltd, Home offi Special Services Fund, Harrow Lottery, Comic Relief and National Lottery Awards For All, National Lottery Reaching Communilies, Cily Bridge Foundation. ReseNes policy It is the policy of the charity thal unrestricted funds which have not been designated for a specifi¢ use should be maintained at a level equivalent to between Ihree and six month's expenditure. The trustees consider that reseTves at this level will ensure Ihat, in the event of a significanl drop in funding, they will be able to continue the charity's current activities while consideralion is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
DAWN CHARITABLE TRUST (DAWN) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Major iisks The trustees have assessed Ihe major risks to which the charity is likely to be exposed, and are satisfied with the risk mitlgating measures in place to minimise the foreseeable risks. Financial risk mitigation includes diversifying income streams through exploring funding Opportunities in the charity sector, corporate sponsorships, CSR giving, personal and Corporate donors, philanthropy. and fundraising events. Safeguardlng pollcy Dawn fulfils its fiduciary responsibility and duty of care to safeguard vulnerable adults and any children who come into contact through their associalion with mothers supported in counselling. The Safeguarding Policy delineates roles, responsibilities, and reporting processes. Staff undergo training to identify risks and report incidents of abuse, with all occurrences meticulously documented in a logbook to facilitate shared learning experiences. Plans for future periods The charity is pursuing its 5 year business plan12025-2030) to develop its services and build its financial resources sufficiently to reach out and offer counselling intervention to 1,000 individuals per annum. At the end of the Fiscal Year 202412025. we had reached a headcount of 650 individuals. The charity is continuing to diversify its income and revenue diversification plans to support its planned expansion and create more certainty of securily of job tenure for its workforce. The unwavering loyalty and dedication of staff lo public service has seen us through each financially challenging period such as the Covid pandemic. Our staff willingly reverted lo part-time paid employment whilst stepping up to put in extra time voluntarily to ensure the services remain uninterrupted. Again, promptly upon announcement of the impact of the shift of the administration in Afghanistan to the Taliban, and the political persecution of Civilians engaged in working for foreign embassies and global humanitarian organisations, Dawn was the first to leap to action and open up a crisis support line for the migrants fleeing to safety. The trustees will continue to pursue Corporate Social Responsibility (CSR} initiatives in the corporate sector, individual and corporate donors, philanthropisls, sponsors, and patrons, in addition to the funding foundations they have identified, to injecl financial stability. We have identified 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 for 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 to continuing refining and developing our psy¢hoso¢ial support services to support the menlal 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 2025 Structure, governance and management Established in 1993. DAWN became a registered tharity on 9th May 2000, through a Trust Deed dated 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 to safeguarding policies and oversees overall management. Open communication and stsff development Dawn fosters open communication through weekly Tuesday morning briefings, six weekly stafflmanagement meetings and regular management briefings. Staff are encouraged to discuss challenges and receive support through training opportunilies funded by various sources. These meetings serve as forums for counsellors to discuss achievements and challenges, influencing policy and resource allocation decisions. Service user involvement Service users contribule lo decision-making processes through meelings, discussions and surveys, ensuring their needs are considered in policy and projed development. Social inclusion projects These group activities, led by staff, volunteers and participants aim to reduce isolation and prevent mental health issues associated with loneliness. Counselling Internship Programme DAIfvN offers up to seven counselling internships to students at various stages of their training, from final-year BACP-recognised diploma students to post-graduate and PhD candidates. This programme is designed to build capacity in culturally sensitive mullilingual counselling. Work experience for school children These placements allow students to gain exposure to the social care sector, explore potential career paths and develop transferable skills valuable in any profession. Witnessing the impact of our servi¢es first hand can spark a passion for helping others and social justice. Geographical reach lthile primarily serving London Borough of Harrow, Brent, Hayes and Hillingdon, DAWN'S online counselling has expanded access to pan-London and beyond, reaching areas like Bristol, Liverpool and Manchester. The Irustees who served during Ihe year and up to the date of signature of the financial statements 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 2025 ReClIment and appointment of trustees The Trust Deed mandates a minimum of three individuals on the board of trustees to ensure proper oversighl of all aspects of the charity's work. Currenlly, we have four trustees on our board. To address ¢ontingencies 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 event of a vacancy, the trustees are required to convene a meeting to acknowledge the situation and initiate the search for a new appointee if necessary. There is no specified limil on the number of trustees the charity can have on the board. The appointment of a new trustee is conlingent upon a resolution passed at a special meeting by Ihe remaining trustees, 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 contribute to the pursuit of the charily's objectives and assist in ils management. This consideralion may include factors such as residence, occupation, employment. possession of special knowledge related to the Charity's areas of benefil, or the possession of personal and professional skills and qualifications. Induction and training of trustees The Trust Deed oullines an informal induction process for new appointees, with no formal training requirements. The new trustees undergo an informal introduction to the charity's work, day-to-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 to ensure a smooth transition into their roles as active participants on the board. In addition to their involvement in the charity's activities, trustees are expected to fulfil their personal and legal responsibilities as custodians of the charity's assets. They are guided to act prudently within the established objectives of the charily Ihroughout their lenure. Relationship with wider nelwo The charity maintains a wide neOrk of mutually beneficial, relationships with key service providers whose work complements our own. Our main interagency 311ian¢es and Collaborations are with the local GPS, social workers, mental health services, schools, colleges and child protection agencies, hospitals, emergency shelter housing agencies, Cilizens 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 0-WaY flow of cross referrals is facilitated, benefiting all parties involved. Clients, in turn, enjoy seamless access to a broader spectrum of services, enhancing their overall support experience. Furthermore, the ¢harty 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 to advance Ihe charily's objectives, particularly in promoting educational advancement through workshops, seminars and classes covering a diverse range of interests e.g. art. photography, crafl-making. yoga, meditation, music and dance. Relationship with related parties The stakeholders associated with the charity encompass its employees, service-users, donors, patrons, funders, and volunleers. 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 with diverse business management and development expertise, generously contribute their time without compensation for their roles as truslees. Any specific professional services rendered by trustees beyond their trustee responsibilities are appropnately compensated.
DAWN CHARITABLE TRUST (DAWN) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The Irustees, report was approved by the Board of Trustees. Mrs S Kalha MBA, ACIB Trustee 13 October 2025
DAWN CHARITABLE TRUST (DAWN) STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 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 and Wales requires the Irustees to prepare financial statements for each financial year which give a Irue 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 slatements, the trustees are required lo.. select suitable accounting policies and then apply them consistenlly., obseNe the methods and principles in Ihe Charilies SORP, make judgements and estimates that are reasonable and prudent., state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements., and prepare the financial statemenls on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial posilion of the charity and enable them to ensure that the financial slatemenls comply with the Charities Act 2011, the Charity {Accounts and Reports) Regulations 2008 and the provisions of the trusl deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable sleps for the prevention and detection of fraud and other irregularities.
DAWN CHARITABLE TRUST (DAWN) TRUSTEES. DECLARATION ON UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 In relation to the financial statemenls set out on pages to 21: The truslees approve these financial statements and confirm that they are responsible for them, including selecting the appropriate accounling policies. applying them consistently and making. on a reasonable and prudent basis, the judgments underlying them. They have been prepared on the going concern basis on the grounds that Ihe charily will continue in operation. The trustees confirm thal they have made available to Hindocha Pandit & Co Limited, all the charity's accounting records and provided all the informalion necessary for the compilation of the financial slatements. The trustees confirm that to the best of their knowledge and belief. the accounting records reflect all transactions of the Charity for the year ended 31 March 2025. On behalf of the board Mrs S Kalha MBA, ACIB Director 13 October 2025 10-
DAWN CHARITABLE TRUST (DAWN) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DAWN CHARITABLE TRUST (DAWN) I report to the trustees on my examination of the financial slatements of DAWN CHARITABLE TRUST {DAWN) (the charity) for the year ended 31 March 2025. Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requiremenls of the Charities Act 2011. I report in respect of my examination of the charity's finan¢ial stalements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515}Ib} of the Charities Act 2011. Independent examiner's statement I have completed my examination. l confirm that no matters have come to my attention in Connection with the examination 9iving me cause to believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011. the financial statements do not accord with those records., or the financial slatements do not comply with the appli¢able requirements concerning the form and content of financial statements sel out in the Charities {Accounls and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection with the examination to which attention be drawn in this r port in order to enable a proper understanding of the financial statemenls to be reached. Ajay D Pandit, F CA Hindocha Pandit & Co Limited 4th Floor Elizabeth House 54-58 High Street Edgware HA8 7EJ 13 October 2025 11
DAWN CHARITABLE TRUST (DAWN) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrl¢ted Restricted funds funds 2025 2025 Total Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 Notes Income from: Donations and legacies Charitable activities Investments 175,869 5,022 1,422 175,869 5.022 1.422 62,478 4,832 1.343 62,478 4,832 1,343 Total income 182,313 182,313 68,653 68,653 Expenditure on: Charitable activities 132.217 132,217 94,160 94,160 Total expenditure 132,217 132,217 94,160 94,160 Net incomel{expenditure) and movement In funds 50,096 50,098 (25,507) (25,5071 Reconcillatlon of funds: Fund balances at 1 April 2024 124,845 5,070 129,915 150,352 5,070 155,422 Fund balances at 31 March 2025 174,941 5,070 180,011 124,845 5,070 129,915 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 12-
DAWN CHARITABLE TRUST (DAWN) BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Notes Fixed assets Tangible assets 12 1.865 2,174 Current assets Debtors Cash at bank and in hand 13 2,266 185,468 6,086 142,459 187,734 148,545 Credbtors: amounts falllng due wlthin one year 14 (9,588) (20,804) Net current assets 178.146 127,741 Total assets less current liabilities 180,011 129,915 The funds of the charlty Restricted income funds Unrestricted funds 5,070 174,941 5,070 124,845 180,011 129,915 The financial statements were approved by the trustees on 13 October 2025 Mrs S Kalha MBA, ACIB Trustee 13-
DAWN CHARITABLE TRUST (DAWN) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Charlty Information DAWN CHARITABLE TRUST {DAWN} is a registered charity, number 1080649, and is Constituted under a Trust Deed dated 19th March 2000 {amended on 31 October 2019) which is the goveming document. The registered office is 1 St Kilda's Road, Harrow, Middlesex, HA1 1 QD. 1.1 Accounting convention The financial slatements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities.. Stalement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021" The charity is a Public Benefit Entity as defined by FRS 102. The financial stalements are prepared in sterling. which is the functional currency of the charity. Monetary amounts in these financial staternents are rounded to the nearest £. The financial statements have been prepared under the historical Cost convention. The principal a¢¢ounting policies adopted are set out below. 1.2 Golng concern At 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 to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charitsble funds Unrestricted Funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes. Restrlcted funds Restricted funds are those that can only be used for restricted purposes within the objects of the charity. Restrictions arise when specified by donors or when the fijnds are raised for particular restricted purposes. The purpose and uses of the restricted funds are set out in the notes lo the accounts. 1.4 Incoming resources Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. other donations are recognised once the charity has been notified of Ihe donation, unless performance Conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised al the time of the donation. Legacies are recognised on receipt or othetwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 14-
DAWN CHARITABLE TRUST (DAWN) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting poli¢les Icontinued) 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 ac¢rual basis. All expenses including support costs and govemance costs are allocated to the applicable expenditure headings. Governance costs represent those costs of the strategic management of the charity and of complying wilh Constitutional and statutory requiremenls. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation. net of depreciation and any impairment losses. Depreciation is recognised so as to wrile off the cost or valuation of assets less their residual values over their useful lives on the following bases= Fixtures, fittings & equipment 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 Impaim)ent of fixed assets Al each reporting end dale, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of Ihe asset is estimated in order to determine the extent of the impairment loss (if any). 1.8 Cash and cash equivalents Cash and cash equivalents include ¢ash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown wilhin borrowings in current liabilities. 1.9 Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'other Financial Instruments Issues. of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to Ihe contractual provisions of the instrument. Financial assets and liabililies are offset, with the net amounts 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 net basis or to realise the asset and settle 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 at amortised cost using the effective interest method unless the arrangement constitutes a 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. 15-
DAWN CHARITABLE TRUST (DAWN) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollcies {Continued} Basic financial Ilabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constilutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effects've 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 within 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 the effective interest method. Derecognition of flnancial liabilltles Financial liabilities are derecognised when the charity'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 whi¢h the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide lermination benefits. 1.11 Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 1.12 Taxatlon The Charity is an exempt charity within the meaning of Schedule 2 of the Charities Act 1993 and as such is a charity within the meaning of Section 50611) of the Taxes Act 1988. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered under Section 505 of Taxes Act 1988 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent Ihat such income or gains are applied exclusively for charitable purposes. The charity receives no exemption in respect of Value Added Tax. Critlcal accounting estimates and judgements In the application of the chanty's accounting policies, the truslees are required to make judgements, estimales and assumptions about the carrying amount of assets and liabilities thal are not readily apparent from other sources. The estimates and associated assumplions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affeds both current and future periods. 16-
DAWN CHARITABLE TRUST (DAWN) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from donatlons and legacies Unrestricted funds 2025 Unrestricted funds 2024 Donations and gifts Grants 1,985 173,884 3,478 59,000 175,869 62,478 Grants receivable for core activities include grants received from Trust for London, Tampon Tax, Lifelines International Foundation. Harrow and National Lottery, Awards for All - Covid Fund, etc of £173.884 (2024 £59,000) for the charity to operate. Charitable activities Counselling fees income 2025 Total 2024 Counselling fees income 5,022 4,832 Income from Investments Unrestrlcted Unrestri¢ted funds funds 2025 2024 Interest receivable 1,422 1,343 17-
DAWN CHARITABLE TRUST (DAWN) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expenditure on charitable activities Support costs 2025 Support costs 2024 Direct costs Staff costs Depreciation and impairment 62,640 621 45,848 724 63,261 46,572 Share of support and governance costs (see note 7) Support Governance 33,225 35,731 14.283 33,305 132,217 94,160 Analysis by fund Unrestricted funds 132,217 94,160 Support costs Support Governance costs costs 2025 2024 Professional fees supeis1on fee 30th Anniversary costs Activities costs 23,783 7,346 23,783 7,346 1,372 7,026 4,021 1,864 2,096 2,096 Accountancy Legal and professional Rent and rates Insurance Light and heat Telephone expenses Sundry expenses 3,300 2,226 17,237 729 3,431 3,578 5,230 3,300 2,226 17,237 729 3,431 3,578 5,230 3,540 907 17,019 715 4,290 2,288 4.546 33,225 35,731 68,956 47,588 Analysed beeen Charitable activities 33,225 35,731 68,956 47,588 Governance costs includes payments to the independent examiner of £3,300 (2024- £3,540) for aOuntIng, payroll and reporting fees. 18
DAWN CHARITABLE TRUST (DAWN) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Net movement in funds 2025 2024 The net movement in funds is stated after chargingl{crediting)-. Fees payable to the charity's independent examiner: for the independent examination of the charity's financial statements for other financial services Depreciation of owned tangible fixed assets 2,700 600 621 2,700 840 724 Trustees None of the trustees apart from Mrs S Kalha received any remuneration during the year. Mrs S Kalha was paid consultancy fees amounting to £20,000 {2024 - £nil) for services that were provided in addition to the normal trustee duties. Mrs M Chaggar, Ms R Dave and Mrs S Kalha were also reimbursed event, Iravelling and sundry expenses amounting to £1,500 {2024- £1,500). These are included in governance costs as part of sundry expenses. 10 Employees The average monthly number of employees during the year was.. 2025 Number 2024 Number Employment costs 2025 2024 Wages and salaries Other pension costs 62,032 608 45,127 721 62,640 45,848 There were no employees whose annual remuneration was more than £60,000. 11 Taxation The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 19-
DAWN CHARITABLE TRUST (DAWN) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Tangible fixed assets Fixtures. fittings & equipment Computers Total Cost At 1 April 2024 Additions 11,278 312 9,306 20,584 312 At 31 March 2025 11,590 9,306 20.896 Depreclatlon and impaim)ent At 1 April 2024 Depreciation charged in the year 9,105 621 9,305 18,410 621 At 31 March 2025 9,726 9,305 19,031 Carrying amount At 31 March 2025 1,864 1,865 At 31 March 2024 2,173 2,174 13 Debtors 2025 2024 Amounts falling due wlthin one year: Other debtors 2,266 6,086 14 Creditors: amounts falling due wlthln one year 2026 2024 Trade creditors Olher creditors Accruals and deferred income 200 4,517 16,087 4,690 4,898 9,588 20,804 15 Unrestricted funds The unrestri¢ted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the truslees for specific purposes. At 1 April 2024 Incoming resources Resources At 31 March expended 2025 General funds 124,845 182,313 (132,2171 174,941 20-
DAWN CHARITABLE TRUST (DAWN) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Unrestricted funds {Continued) Previous year: At 1 April 2023 Incoming resources Resources At 31 March expended 2024 General funds 150,352 68,653 (94,160) 124,845 16 Analysis of nel assets between funds Unrestrlcted funds 2025 Restrlcted funds 2025 Total 2025 At 31 March 2025: Tangible assets Current assetsl{liabilities) 1,865 173,076 1,865 178,146 5,070 174,941 5,070 180,011 Unrestricted funds 2024 Restrlcted funds 2024 Total 2024 At 31 March 2024: Tangible assets Current assetsl{liabilitiesl 2.174 122.671 2,174 127.741 5,070 124,845 5,070 129,915 17 Related party transactions There were no olher disclosable related party transactions during the year (202 none) apart from that disclosed in Note 9. 18 Analysis of changes in net funds The charily had no matenal debt during the year. 21