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
SU￿eyS (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
ReC￿lIment 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 ne￿Ork 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
supe￿is1on 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 be￿een
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 a￿OuntIng,
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