**REGISTERED CHARITY NUMBER: 1160787** Report of the Trustees and Unaudited Financial Statements for the Year Ended 25 February 2025 for Support A Survivor of Torture Support A Survivor of Torture ## Contents of the Financial Statements for the Year Ended 25 February 2025 |||Page|| |---|---|---|---| |Report of the Trustees|1|to|3| |Independent Examiner's Report||4|| |Statement of Financial Activities||5|| |Balance Sheet||6|| |Notes to the Financial Statements|7|to|10| |Detailed Statement of Financial Activities||11|| ## Support A Survivor of Torture ## Report of the Trustees for the Year Ended 25 February 2025 The trustees present their report with the financial statements of the charity for the year ended 25 February 2025. The trustees have adopted the provisions of 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 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES Objectives and aims** ## Public Benefit Our work is of public benefit because it supports asylum seekers and refugees who have experienced torture and/or sexual abuse and are in conditions of need due to financial hardship, physical and/or mental health problems or other disadvantage. More specifically, the charity assists with access to medical and legal services, emergency funding and therapeutic support. The aim is to help victims turn the corner into survivors who can imagine a future. Intervening at an early stage prevents decades of despair, self harm and dependency. Furthermore, the charity looks for structural ways to improve the experience of asylum seekers, including failed asylum seekers. ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** Support A Survivor of Torture (SAST) takes a holistic, survivor-led approach, offering assistance that helps to break the cycle of stigma experienced by survivors of torture and abuse, and creates a supportive environment for recovery. Over the last 12 months SAST has continued to be a weekly lifeline for very isolated and traumatised individuals, addressing mental health and physical problems in the aftermath of conflict and torture in detention. When they come to us they are often suicidal, without warm clothes and unable to access services because they don't speak English. We offer English classes, group counselling, therapeutic art, a hot meal - and a chance to make friends. During 2024, SAST ran its weekly psycho-social support group for approximately 50 male and female torture survivors. The offering involved basic English classes, group and individual counselling sessions in the survivors' mother tongue, therapeutic art lessons and a hot meal, as well as reimbursement for travel costs. In addition to this, a part time case worker supplied other kinds of support, such as facilitating access to medical services, housing services and help to fill in HC2 forms for free medical prescriptions. Between 26 February 2024 and 25 February 2025 SAST delivered - 41 weekly group meet-ups including 03 workshops for around 50 survivors, with hot food provided and travel costs covered. In addition to the 41 group meetings, we had 01 online session due to the suspension of funding and 4 outings during this period. 01 & 15 August 2024, we closed our activities in the church so that all the staff and participants could have a break during the summer. - 101 English lessons - 107 therapeutic art sessions - 225 individual counselling sessions - 121 group counselling sessions. ## The charity - Assisted individuals with 42 HC2 forms - Supported 1 individual with legal help - Provided 11 survivors with emergency funding - Assisted individual with 22 NASS Applications - 46 Participants were given cash gifts for Diwali festival from an individual donor - 49 Participants were given cash gifts for Christmas from an individual donor. - 01 participant was provided with financial support to cover the funeral cost of his mother in SL Page 1 ## Support A Survivor of Torture ## Report of the Trustees for the Year Ended 25 February 2025 SAST's inclusive environment has provided survivors with a safe space, enabling them to address their issues without feeling guilt or shame. Participants feel supported in their journey towards recovery and finding understanding and comfort together. We regularly ask for feedback from participants and overall, they report that SAST has created a safe environment where they are free from judgement and all the activities have contributed to their resilience in overcoming daily life challenges. ## **SAST staff and volunteers** One trustee left and one joined. Other changes were implemented as a result of the US Government aid cuts, which did affect us. As a result of a change in how we are funded, we pared back our programme to lower our monthly running costs, and this meant reducing the hours of PAYE and contracted staff. We have however, been able to do more work online, rather than in person, and been able to call on volunteers to assist us with running the programme such as teaching English, and in the preparation of accounts, and in helping to run events. ## **Funders and donors** In the light of disruption of funding, the charity has intensified its fundraising efforts and identified new sources and secured sufficient funding to continue operations. We are extremely grateful to the trusts and foundations and individuals that now support our work. ## **Plans for 2025-26** We will continue to fundraise and provide essential support for our participants. In addition to our regular once weekly meetings, we have planned several celebrations, workshops and celebration events. An art and music workshop is planned in May 2025. A visit to a London art exhibition, with a workshop, is being prepared in conjunction with refugee week in June 2025. Trips to Hampton Court and Brighton are also being planned for late summer 2025. Private donors give financial support to allow for celebrations for New Year, Harvest festival, Diwali festival, and remembrance events. Page 2 Support A Survivor of Torture ## Report of the Trustees for the Year Ended 25 February 2025 ## **FINANCIAL REVIEW Financial position** Income received for the financial year was £209,537. Of this, grant income totalled £175,731. The grants are unrestricted. Private donations totalling £33,329 with gift aid, are also unrestricted and tend to be used to support survivors and their families in emergencies or for celebrations and special days of remembrance. We enjoy tax exemption on our activities as all funds are spent on our charitable aims. We are unable to reclaim VAT input tax on our costs as we are exempt for VAT purposes. We pay tax as an employer through the national insurance contributions we make. We make contributions to Nest pension scheme based on the requirements of the Pensions Regulator for automatic enrolment of all staff. ## **Reserves policy** The charity has been able to build up reserves due to unrestricted and generous support from private donors. The policy has been to ensure that there would be a minimum of 3 months of running costs (average £21,000 per month) at any one time to be able to continue services and to assist individuals in emergencies while searching for additional funding. This was a valuable policy when the charity was impacted by the stop work orders issued by the US Government at the end of January 2025. The charity had sufficient reserves at the end of the year to be able to continue operating while applications were made and appeals sent out to private donors. ## **Going concern** The charity is a going concern given its current level of funding and reserves. The Trustees have an open invitation to attend the weekly meetings and celebrations and spend time with the survivors and see the work of the project on a regular basis. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is a Charitable Incorporated Organisation controlled by its governing document, a deed of trust. All participants sign a code of conduct and a privacy notice that is GPDR compliant. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1160787 ## **Principal address** Suite 94 95 Wilton Road London SW1V 1BZ ## **Trustees** F Carver Ms M Crowther – Chair from 18 September 2024 K Pathmanathan Mrs L White – resigned 18 September 2024 Susan Mary Wates MBE – appointed 20 May 2024 ## **REFERENCE AND ADMINISTRATIVE DETAILS** **Independent Examiner** Louise Hallsworth FCA Approved by order of the board of trustees on 1 August 2025 and signed on its behalf by: Madeleine Crowther - Trustee Page 3 Independent Examiner's Report to the Trustees of Support A Survivor of Torture ## **Independent examiner's report to the trustees of Support A Survivor of Torture** I report to the charity trustees on my examination of the accounts of Support A Survivor of Torture (the Trust) for the year ended 25 February 2025. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Louise Hallsworth FCA (Senior Statutory Auditor) For and on Behalf of Affinia Chartered Accountants Lynwood House Crofton Road Orpington BR6 8QE Date: 7 August 2025 Page 5 ## Support A Survivor of Torture |Statement of Financial Activities
for the Year Ended 25
February
2025
25.2.25
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations, legacies and other income
209,537
**EXPENDITURE ON**
**Charitable activities**
Psychological
65,743
Social Work
108,072
General Expenses
71,013
**Total**
244,828
**NET INCOME/(EXPENDITURE)**
(35,291)
**RECONCILIATION OF FUNDS**
Total funds brought forward
93,818
**TOTAL FUNDS CARRIED FORWARD**
58,527|25.2.24
Total
funds
£
195,210
97,950
85,478
120,989
304,417
(109,207)
203,025
93,818| |---|---| Page 5 ## Support A Survivor of Torture ## Balance Sheet 25 February 2025 |||25.2.25|25.2.24| |---|---|---|---| |||Unrestricted|Total| |||fund|funds| ||Notes|£|£| |**CURRENT ASSETS**|||| |Debtors|4|4,126|2,495| |Cash in hand||62,492|109,370| |||66,618|111,865| |**CREDITORS**|||| |Amounts falling due within one year|5|(8,091)|(18,047)| |**NET CURRENT ASSETS**||58,527|93,818| |**TOTAL ASSETS LESS CURRENT**|||| |**LIABILITIES**||58,527|93,818| |**NET ASSETS**||58,527|93,818| |**FUNDS**|6||| |Unrestricted funds||58,527|93,818| |**TOTAL FUNDS**||58,527|93,818| The financial statements were approved by the Board of Trustees and authorised for issue on 1 August 2025 and were signed on its behalf by: Madeleine Crowther - Trustee Page 6 Support A Survivor of Torture ## Notes to the Financial Statements for the Year Ended 25 February 2025 ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. There are no restricted funds. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 25 February 2025 nor for the year ended 25 February 2024. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 25 February 2025 nor for the year ended 25 February 2024. ## **3. STAFF COSTS** |Wages
Social Security Costs
Pension
**Total**|£
66,055
349
1,420
67,824| |---|---| The notes form part of these financial statements Page 7 Support A Survivor of Torture ## Notes to the Financial Statements - continued for the Year Ended 25 February 2025 |**4.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other debtors
**5.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other creditors
**6.**
**MOVEMENT IN FUNDS**
At
26.2.24
£
**Unrestricted funds**
General fund
93,818
**TOTAL FUNDS**
93,818
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
209,537
**TOTAL FUNDS**
209,537|25.2.25
25.2.24
£
£
4,126
2,495
25.2.25
25.2.24
£
£
8091
18,047
Net
movement
At
in funds
25.2.25
£
£
(35,291)
58,527
(35,291)
58,527
Resources
Movement
expended
in funds
£
£
(244,828)
(35,291)
(244,828)
(35,291)| |---|---| The notes form part of these financial statements Page 8 continued... ## Support A Survivor of Torture ## Notes to the Financial Statements - continued for the Year Ended 25 February 2025 ## **6. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |**Unrestricted funds**
General fund
**TOTAL FUNDS**|At
26.2.23
£
203,025
203,025|Net
movement
in funds
£
(109,207)
(109,207)|At
25.2.24
£
93,818
93,818| |---|---|---|---| Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
195,210
195,210|Resources
Movement
expended
in funds
£
£
(304,417)
(109,207)
(304,417)
(109,207)| |---|---|---| A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|Net
At
movement
At
26.2.23
in funds
25.2.25
£
£
£
203,025
(144,498)
58,527
203,025
(144,498)
58,527| |---|---| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
404,747
404,747|Resources
Movement
expended
in funds
£
£
(549,245)
(144,498)
(549,245)
(144,498)| |---|---|---| The notes form part of these financial statements Page 9 continued... Support A Survivor of Torture Notes to the Financial Statements - continued for the Year Ended 25 February 2025 ## **7. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 25 February 2025. The notes form part of these financial statements Page 10 ## Support A Survivor of Torture |Detailed Statement of Financial Activities|Detailed Statement of Financial Activities|Detailed Statement of Financial Activities||| |---|---|---|---|---| |for the Year Ended 25|February|2025||| ||||25.2.25|25.2.24| ||||£|£| |**INCOME AND ENDOWMENTS**||||| |**Donations, legacies and other income**||||| |Donations|||29,203|17,655| |Gift aid|||4,126|2,516| |Grants|||175,731|175,039| |Other income|||477|0| ||||209,537|195,210| |**Total incoming resources**|||209,537|195,210| |**EXPENDITURE**||||| |**Charitable activities**||||| |Survivors Travel|||59,263|68,122| |Training and supervision|||22,755|34,230| |Rent, light and heat|||4,095|6,290| |Food|||22,331|23,209| |Fees|||63,960|85,514| |Project management|||27,643|29,639| |General Expenses|||13,407|32,378| ||||213,454|279,382| |**Support costs**||||| |**Finance**||||| |Administration|||12,400|12,911| |Accountant's work|||6,567|8,569| ||||18,967|21,480| |**Information technology**||||| |Online services|||1,278|2,235| |**Governance costs**||||| |Auditors' remuneration|||1,380|1,320| |Legal Expenses|||9,749|-| ||||11,129|1,320| |Total resources expended|||244,828|304,417| |**Net expenditure**|||(35,291)|(109,207)| This page does not form part of the statutory financial statements Page 11