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2026-02-25-accounts

REGISTERED CHARITY NUMBER: 1160787

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 25 February 2026

for

Support A Survivor of Torture

Support A Survivor of Torture

Contents of the Financial Statements for the Year Ended 25 February 2026

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 9
Detailed Statement of Financial Activities 10

Support A Survivor of Torture

Report of the Trustees for the Year Ended 25 February 2026

The trustees present their report with the financial statements of the charity for the year ended 25 February 2026. 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 rejected 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 2025, SAST ran its weekly psycho-social support group for approximately 44 (40 men & 4 women) 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 2025 and 25 February 2026 SAST delivered

The charity

Page 1

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

Other changes were implemented as a result of aid cuts and while we applied for other funding. We pared back our programme to lower our monthly running costs dramatically, and this meant formal consultations with staff and consultants to discuss the need to reduce the hours of PAYE staff and letting go of contract workers. A significant change was the decision to not have a social worker consultant, relying on the project manager to support participants at the Thursday meetings. Clinical supervision was also reduced. These changes vastly reduced our figure in expenditure for social work as reported below.

We have however, been able to call on volunteers to assist us with running the programme such as teaching English and art, 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 2026-27

We 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.

Private donors give financial support to allow for celebrations for New Year, Harvest festival, Diwali festival, and remembrance events.

FINANCIAL REVIEW Financial position

Income received for the financial year was £262,940. Of this, grant income totalled £233,047. The grants are unrestricted. Private donations totalling £29,354 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 £16,500 per month last financial year) 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.

Going concern

The grant with the US Government was not renewed at the end of September 2025. The charity has therefore made some changes to the monthly average spend, limiting it to £10,000. This ensures the weekly meetings for participants continue to take place with a hot meal, assistance with forms, counselling and activities. The charity has sufficient reserves at the end of the financial year to be able to continue operating while applications are made and appeals sent out to private donors.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is a Charitable Incorporated Organisation controlled by its governing document, a deed of trust.

Page 2

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 K Pathmanathan Susan Mary Wates MBE

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Louise Hallsworth FCA Affinia (Orpington) Lynwood House Crofton Road Orpington BR6 8QE

Approved by order of the board of trustees on 24 July 2026 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 2026.

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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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

  2. 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: 03/08/2026

Page 4

Support A Survivor of Torture

Statement of Financial Activities for the Year Ended 25 February 2026

25.2.26
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
262,940
EXPENDITURE ON
Charitable activities
Psychological
69,097
Social Work
35,397
General Expenses
92,326
Total
196,820
NET INCOME/(EXPENDITURE)
66,120
Net movement in funds
66,120
RECONCILIATION OF FUNDS
Total funds brought forward
58,527
TOTAL FUNDS CARRIED FORWARD
124,647		 25.2.25
Total
funds
£
209,537
65,743
108,072
71,013
244,828
(35,291)
(35,291)
93,818
58,527

The notes form part of these financial statements

Page 5

Support A Survivor of Torture

Balance Sheet

25 February 2026

25.2.26
Unrestricted
fund
Notes
£
CURRENT ASSETS
Debtors
4
6,011
Cash in hand
121,773
127,784
CREDITORS
Amounts falling due within one year
5
(3,137)
NET CURRENT ASSETS
124,647
TOTAL ASSETS LESS CURRENT
LIABILITIES
124,647
NET ASSETS
124,647
FUNDS
6
Unrestricted funds
124,647
TOTAL FUNDS
124,647		 25.2.25
Total
funds
£
4,126
62,492
66,618
(8,091)
58,527
58,527
58,527
58,527
58,527

The financial statements were approved by the Board of Trustees and authorised for issue on 24 July 2026 and were signed on its behalf by:

Madeleine Crowther - Trustee

The notes form part of these financial statements

Page 6

Support A Survivor of Torture

Notes to the Financial Statements for the Year Ended 25 February 2026

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

Trustees' expenses

There were no trustee’s expenses paid for the year ended 25 February 2026 nor for the year ended 25 February 2025.

3. STAFF COSTS

£ Wages 69,799 Social Security Costs 429 Pension 1,475 Total 71,703

£

The key management personnel of the charity comprise the trustees. No remuneration, employee benefits, or reimbursement of expenses were paid to key management personnel during the year.

The average number of employees during the year was 3 (2025: 3).

No employees received employee benefits (excluding employer pension contributions) exceeding £60,000 during the reporting period.

continued...

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Support A Survivor of Torture

Notes to the Financial Statements - continued for the Year Ended 25 February 2026

4.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
5.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
6.
MOVEMENT IN FUNDS
Net
At
movement
26.2.25
in funds
£
£
Unrestricted funds
General fund
58,527
66,120
TOTAL FUNDS
58,527
66,120
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
262,940
TOTAL FUNDS
262,940		 25.2.26
25.2.25
£
£
6,011
4,126
25.2.26
25.2.25
£
£
3,137
8,091
At
25.2.26
£
124,647
124,647
Resources
Movement
expended
in funds
£
£
(196,821)
66,120
(196,821)
66,120

continued...

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Support A Survivor of Torture

Notes to the Financial Statements - continued for the Year Ended 25 February 2026

6. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At
26.2.24
£
Unrestricted funds
General fund
93,818
TOTAL FUNDS
93,818
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
209,537
TOTAL FUNDS
209,637		 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)

7. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 25 February 2026.

Page 9

Support A Survivor of Torture

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Grants
Other income
Total incoming resources
EXPENDITURE
Charitable activities
Survivors Travel
Training and supervision
Rent, light and heat
Food
Fees
Project management
General Expenses
Survivor Support
Support costs
Finance
Administration
Accountant's work
Information technology
Online services
Governance costs
Auditors' remuneration
Legal Expenses
Total resources expended
Net income/(expenditure)		 Detailed Statement of Financial Activities
for the Year Ended 25 February 2026
25.2.26
25.2.25
£
£
25,733
29,203
3,621
4,126
233,047
539
175,731
477
262,940
209,537
262,940
209,537
57,485
59,263
10,492
22,755
960
4,095
15,729
22,331
34,595
63,960
42,583
27,643
12,123
13,407
1,840
-
175,807
213,454
15,525
12,400
3,916
6,567
19,441
18,967
252
1,278
1,320
1,380
-
9,749
1,320
11,129
196,820
244,828
66,120
(35,291)

This page does not form part of the statutory financial statements

Page 10