**REGISTERED CHARITY NUMBER: 1049826**
**Report of the Trustees and**
**Audited Financial Statements for the Year Ended 31 March 2021**
## **for**
**Rape and Sexual Abuse Support Centre (Cheshire and Merseyside)**
**Rape and Sexual Abuse Support Centre (Cheshire and Merseyside)**
## **Contents of the Financial Statements for the Year Ended 31 March 2021**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|6|
|**Report of the Independent Auditors**|7|to|8|
|**Statement of Financial Activities**||9||
|**Balance Sheet**||10||
|**Cash Flow Statement**||11||
|**Notes to the Cash Flow Statement**||12||
|**Notes to the Financial Statements**|13|to|22|
|**Detailed Statement of Financial Activities**|23|to|24|
## **Rape and Sexual Abuse Support Centre**
## **(Cheshire and Merseyside)**
## **Report of the Trustees for the Year Ended 31 March 2021**
The trustees present their report with the financial statements of the charity for the year ended 31 March 2021. 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**
## **Services**
RASASC offers a range of services to adults and children who have been affected by sexual violence including:
- Information Line
- Independent Sexual Violence Advisors
- Children & Young People's Independent Sexual Violence Advisors
- Specialist Counselling
- Specialist Children & Young People's Counselling
- Group Work
- Drop in
- Training to professionals and the public
- Volunteer opportunities
## **Mission Statement**
Rape and Sexual Abuse Support Centre aims to be a centre of excellence in the provision and delivery of services to individuals and families who have been affected by sexual violence. We believe that sexual violence is a cause and consequence of gender inequality and work to feminist principals throughout our service delivery.
## **Service Aims**
- To maintain a free and confidential service, which is therapeutic and educational.
- To provide the choice of women only space in all aspects of our service delivery.
- To respect the rights of women, men and young people who access our service.
- To support clients in making decisions through counselling and information.
- To raise awareness of issues related to sexual violence.
- To maintain confidentiality, allowing service users to trust the service we offer.
- To evaluate the service on a regular basis and to develop the service in response to the demands of our clients, where possible.
## **Charitable Objects**
The objects of the service are - 1. To relieve the physical, mental and emotional distress of people from Cheshire and Merseyside and surrounding area who have experienced any form of sexual violence.
2. To relieve the distress of relatives and friends of such victims through the provision of counselling and support.
Page 1
## **Rape and Sexual Abuse Support Centre (Cheshire and Merseyside)**
## **Report of the Trustees for the Year Ended 31 March 2021**
## **OBJECTIVES AND ACTIVITIES**
## **Significant activities and growth strategy**
## **Growth Strategy - our priorities are sustainability; quality; partnerships; innovation; and prevention**
Through consultation with trustees, members of staff, service users & stakeholders the following strategies have been identified to ensure the continued growth and development of RASASC over the next five years:
- To work closely with commissioners to implement effective delivery of all aspects of the service
- Respond to re-commissioning processes in a timely manner
- Maintain ISVA provision for adults, adolescents and children
- Maintain specialist counselling provision for adults; adolescents and children
- Develop specialist therapeutic services for children
- Implement a structured programme of training and communication across commissioned areas
- Develop opportunities for volunteers, particularly in relation to campaigning and fundraising
- Seek opportunities to work in partnership with other agencies
- Maintain continued partnership working with Cheshire and Merseyside Sexual Assault Referral Centres.
- Work in partnership with agencies to provide seamless care pathways for those who use our services
- Develop sources of funding to include trust funds and grants; statutory contracts; and sponsorship/public donations
- Respond to expansion opportunities across the North West footprint as appropriate
- To raise the local and national profile of the organisation
## **Public benefit**
In setting our objectives and planning our activities, our Trustees have given careful consideration to the Charity Commission's general guidance on public benefit, including the guidance 'public benefit : running a charity (PB2)'
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
The charity has achieved its objectives by receiving over 2100 individual referrals for survivors of sexual violence. These referrals were processed by our Information Line Team and would be offered one or more of the following services: Independent Sexual Advisor Support, Pre-trial counselling, Specialist therapy, Support Group, Drop in and or Information Line Signposting and support. This year the service provided nearly 4000 ISVA support sessions; 5100 counselling sessions, monthly survivor groups in locations across Cheshire and Merseyside. The Information Line was open Monday to Friday 9.00 till 4.00 providing advice, information, and signposting.
## **FINANCIAL REVIEW**
## **Financial position**
The charity generated a surplus of £154,150 in the year, this surplus will be used to fund ongoing services. The charity also received additional covid specific funding to facilitate a different way of working during the pandemic. Additional staff have been hired to enable the charity to meet the increased level of services it is now providing.
## **Principal funding sources**
The charity mainly relies on funding obtained from national and local government by application for specific projects and work and has secured contracts to work in partnership with local Sexual Assault Referral Centres to deliver a seamless aftercare service in Cheshire East, Cheshire West & City of Chester, Halton, Knowsley, St Helens & Warrington. The Aftercare provision is jointly funded by Local Authorities, NHS England, Cheshire Police and Crime Commissioner and Merseyside Police and Crime Commissioner.
## **Investment policy and objectives**
The trustees have decided that surplus funds should be deposited in an account to maximise income, flexibility and security of capital.
## **Reserves policy**
The trustees have decided, because of the dependence on external donors, to set the level of required unrestricted reserves at an amount equivalent to three to six months running costs. The unrestricted free reserves are currently £247,020 (exclude fixed assets) and restricted £227,367. The minimum level of reserves required to meet three months running costs are £225,000. These reserves will also enable us to meet redundancy costs.
Page 2
## **Rape and Sexual Abuse Support Centre**
## **(Cheshire and Merseyside)**
## **Report of the Trustees for the Year Ended 31 March 2021**
## **FINANCIAL REVIEW**
## **Going concern**
The Trustees are continually reviewing the operations of the charity and its ability to deliver its objects during the Covid 19 pandemic. The Trustees have followed Government Guidance and are seeking financial assistance where appropriate and making cost savings where possible. In the opinion of the Trustees significant financial pressure will be placed on the Charity as a result of the Covid 19 pandemic but the Trustees believe they have the structure and resources to ensure the Charity remains a going concern.
## **FUTURE PLANS**
Following extensive consultation with stakeholders, we rebranded our organisation with a new logo and consolidated our literature and promotional products. During 2021 we extensively promoted our service across communities within Cheshire, Knowsley and St Helens.
During 2021/22 we will be carrying out the following changes to our operations:-
- Organisational re-branding and website update
- Increase engagement rates for people referred to RASASC services
- Awareness raising and training
- 360 degrees review of services
- Business continuity and risk management
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
The charity was set up on 13th October 1995 and is governed by its rules adopted on that date, as amended on 2nd August 2000, 18th September 2001, 10th May 2005 and 30th September 2013 . The charity operates under the name Rape and Sexual Abuse Support Centre (Cheshire & Merseyside), abbreviated to RASASC.
We are a registered charity that works with people affected by sexual violence.
## **Recruitment and appointment of new trustees**
All committee members retire from the office at the end of the next Annual General Meeting after the date on which they came into office, but may be re-elected or re-appointed.
Page 3
## **Rape and Sexual Abuse Support Centre (Cheshire and Merseyside)**
## **Report of the Trustees for the Year Ended 31 March 2021**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Organisational structure**
RASASC is a registered charity (1049826) established in 1995 to provide advice, support and counselling to men, women and young people who have been affected by any form of sexual violence. We provide services throughout Cheshire and Merseyside, with centres based in Cheshire East, Cheshire West, Halton, St Helens, Knowsley and Warrington. We aim to ensure accessibility across our commissioned footprint and as such, in addition to these centres, we also deliver services in an outreach capacity within local community settings, such as health & children's centres.
The staff team is lead by the Operations Director and consist of a Therapy Services Director, ISVA Manager, Training Manager and Office Manager who oversee a diverse staff team of 33 salaried and 10 sessional counsellors who provide a wide range of interventions to individuals and their families who have been affected by sexual violence. We employ Independent Sexual Violence Advisors to provide rapid response interventions, advocacy and support with criminal justice, health and social interventions to individuals across all commissioned areas. RASASC provide an information line, regularly updated website with useful links; advocacy; support; specialist counselling; group work; and advice to over 2000 people per year.
## **Board of Trustees**
RASASC is governed by a Board of Trustees which is responsible for governance of the organisation. Trustees bring a range of skills and represent a cross section of the community. Management Committee Meetings will be held on a regular basis to oversee: finance; strategy & development; human resource issues; management reports.
## **Service User Consultation & Activism**
RASASC is committed to gathering and acting upon the feedback and opinions of those who use our service. Information will be gathered in both verbal and written form, through use of individual care planning and review; evaluation forms; informal verbal feedback; service user groups and forums; and the Complaints Procedure. Complaints will be responded to as per RASASC Complaints Policy. We hold a monthly stakeholder forum meeting that is open to current and ex- service users as well as members of the community who are interested in the subject.
Information will be collated and reviewed regularly by the Senior Management Team, who will identify trends and themes for presentation and discussion at Committee Meetings with the Board of Trustees. Committee Meetings will be held on a bi-monthly basis; service user feedback will be a standing agenda item.
Client evaluation and feedback will influence future service development and provision; RASASC will also respond to and inform service users of how their input has determined such development. This will be done in either written or verbal format as appropriate.
RASASC will actively seek client representation at committee meetings; to maintain safe and ethical practice this representative will be a former user of RASASC services.
RASASC will actively support service users, and former service users, to provide feedback and opinion to relevant stakeholders as appropriate. We will also seek to make our clients aware of local and national developments in relation to sexual violence and will support them to feel empowered and enabled to contribute to initiatives where ever possible.
## **Induction and training of new trustees**
All Trustees receive an induction pack and adhere to the following code of conduct as well as taking part in our in house training course.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1049826
## **Principal address**
4 Holmesfield Road Warrington Cheshire WA1 2DS
Page 4
## **Rape and Sexual Abuse Support Centre (Cheshire and Merseyside)**
## **Report of the Trustees for the Year Ended 31 March 2021**
## **Trustees**
T Renshaw Chairperson P Warburton (resigned 1.6.20) Dr L Walton Williams E Beart (appointed 1.8.20) L Daniels (appointed 23.7.20) S Skelton (appointed 1.6.21)
## **Chief Executive**
J Evans
## **Co-opted**
H Lewandowsky
## **Auditors**
Voisey & Co LLP Statutory Auditor 8 Winmarleigh Street Warrington Cheshire WA1 1JW
## **Bankers**
The Co-operative Bank Warrington
## **AUDITORS**
In the current financial year the charity met the requirements for an audit to be performed. Voisey & Co were appointed as auditors. Voisey & Co converted from a partnership to a Limited Liability Partnership on 1st May 2021 and therefore the audit appointment transferred to Voisey & Co LLP on that date.
The auditors, Voisey & Co LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting.
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
The trustees are responsible for preparing the Report of the Trustees 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, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity 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;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 5
## **Rape and Sexual Abuse Support Centre (Cheshire and Merseyside)**
## **Report of the Trustees for the Year Ended 31 March 2021**
Approved by order of the board of trustees on 13 January 2022 and signed on its behalf by:
T Renshaw - Trustee
Page 6
## **Report of the Independent Auditors to the Trustees of Rape and Sexual Abuse Support Centre (Cheshire and Merseyside)**
## **Opinion**
We have audited the financial statements of Rape and Sexual Abuse Support Centre (Cheshire and Merseyside) (the 'charity') for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
## In our opinion the financial statements:
- give a true and fair view of the state of the charity's affairs as at 31 March 2021 and of its incoming resources and application of resources, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Charities Act 2011.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
## **Matters on which we are required to report by exception**
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
- the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or
- sufficient accounting records have not been kept; or
- the financial statements are not in agreement with the accounting records and returns; or
- we have not received all the information and explanations we require for our audit.
Page 7
## **Report of the Independent Auditors to the Trustees of Rape and Sexual Abuse Support Centre (Cheshire and Merseyside)**
## **Responsibilities of trustees**
As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
## **Our responsibilities for the audit of the financial statements**
We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
1 - Enquiry of management, those charged with governance around actual and potential litigation and claims;
2 - Enquiry of entity staff to identify any instances of non-compliance with laws and regulations;
3 - Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;
4 - Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.
## **Use of our report**
This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Voisey & Co LLP Statutory Auditor 8 Winmarleigh Street Warrington Cheshire WA1 1JW
13 January 2022
Page 8
## **Rape and Sexual Abuse Support Centre (Cheshire and Merseyside)**
## **Statement of Financial Activities for the Year Ended 31 March 2021**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**Charitable activities**
5
Advice, counselling and support
Other trading activities
3
Investment income
4
**Total**
**EXPENDITURE ON**
**Charitable activities**
6
Advice, counselling and support
**NET INCOME/(EXPENDITURE)**
**Transfers between funds**
13
**Net movement in funds**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
fund
£
2,004
165,000
-
331
167,335
185,195
(17,860)
25,730
7,870
265,585
273,455|Restricted
funds
£
-
882,448
9,890
-
892,338
720,328
172,010
(25,730)
146,280
81,087
227,367|31.3.21
Total
funds
£
2,004
1,047,448
9,890
331
1,059,673
905,523
154,150
-
154,150
346,672
500,822|31.3.20
Total
funds
£
11,175
702,753
1,724
566
716,218
726,600
(10,382)
-
(10,382)
357,053
346,671|
|---|---|---|---|---|
The notes form part of these financial statements
Page 9
## **Rape and Sexual Abuse Support Centre (Cheshire and Merseyside)**
## **Balance Sheet 31 March 2021**
|Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
10
26,435
**CURRENT ASSETS**
Debtors
11
16,696
Cash at bank and in hand
231,167
247,863
**CREDITORS**
Amounts falling due within one year
12
(843)
**NET CURRENT ASSETS**
247,020
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
273,455
**NET ASSETS**
273,455
**FUNDS**
13
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
funds
£
-
35,678
306,623
342,301
(114,934)
227,367
227,367
227,367|31.3.21
Total
funds
£
26,435
52,374
537,790
590,164
(115,777)
474,387
500,822
500,822
273,455
227,367
500,822|31.3.20
Total
funds
£
13,245
44,933
302,076
347,009
(13,583)
333,426
346,671
346,671
265,113
81,558
346,671|
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 13 January 2022 and were signed on its behalf by:
T Renshaw - Trustee
The notes form part of these financial statements
Page 10
## **Rape and Sexual Abuse Support Centre (Cheshire and Merseyside)**
## **Cash Flow Statement for the Year Ended 31 March 2021**
|Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash provided by/(used in) operating activities
**Cash flows from investing activities**
Purchase of tangible fixed assets
Interest received
Net cash used in investing activities
**Change in cash and cash equivalents in**
**the reporting period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the end of**
**the reporting period**|31.3.21
£
270,569
270,569
(35,186)
331
(34,855)
235,714
302,076
537,790|31.3.20
£
(1,281)
(1,281)
(4,199)
566
(3,633)
(4,914)
306,990
302,076|
|---|---|---|
The notes form part of these financial statements
Page 11
## **Rape and Sexual Abuse Support Centre (Cheshire and Merseyside)**
## **Notes to the Cash Flow Statement for the Year Ended 31 March 2021**
## **1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES**
|**OPERATING ACTIVITIES**||||
|---|---|---|---|
|||31.3.21|31.3.20|
|||£|£|
|**Net income/(expenditure) for the reporting period (as per the**||||
|**Statement of Financial Activities)**||154,150|(10,382)|
|**Adjustments for:**||||
|Depreciation charges||21,996|5,169|
|Interest received||(331)|(566)|
|(Increase)/decrease in debtors||(7,440)|10,428|
|Increase/(decrease) in creditors||102,194|(5,930)|
|**Net cash provided by/(used in) operations**||270,569|(1,281)|
|**ANALYSIS OF CHANGES IN NET FUNDS**||||
||At 1.4.20|Cash flow|At 31.3.21|
||£|£|£|
|**Net cash**||||
|Cash at bank and in hand|302,076|235,714|537,790|
||302,076|235,714|537,790|
|**Total**|302,076|235,714|537,790|
2. **ANALYSIS OF CHANGES IN NET FUNDS**
The notes form part of these financial statements
Page 12
**Rape and Sexual Abuse Support Centre**
## **(Cheshire and Merseyside)**
## **Notes to the Financial Statements for the Year Ended 31 March 2021**
## **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.
In the opinion of the Trustees the charity has sufficient resources and funding for the foreseeable future and as a result have prepared the financial statements on a going concern basis.
The charity constitutes a public benefit entity as defined by FRS 102.
## **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.
Donations, are recognised when the Charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants,is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. `
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
## **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.
- Expenditure on charitable activities includes the costs incurred by the charity to enable it to fulfil its core operations.
- Other expenditure represents those items not falling into any other heading.
## **Governance costs**
Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to statutory audit and legal fees together with an apportionment of overhead and support costs.
continued...
Page 13
**Rape and Sexual Abuse Support Centre**
**(Cheshire and Merseyside)**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021**
## **1. ACCOUNTING POLICIES - continued**
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on cost Fixtures and fittings - 15% on cost Computer equipment - 50% on cost and 25% on cost
Individual fixed assets costing less than £500 are not capitalised.
An impairment review is carried out each year.
## **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.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
## **Pension costs and other post-retirement benefits**
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **Financial instruments**
Financial instruments are recognised in the charity's statement of financial position when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the net 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 transaction costs and are subsequently carried at amortised costs using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at 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.
## **Other financial assets**
Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publically traded and whose fair values cannot be measured reliably are measured at cost less impairment.
continued...
Page 14
## **Rape and Sexual Abuse Support Centre (Cheshire and Merseyside)**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021**
## **1. ACCOUNTING POLICIES - continued**
## **Financial instruments**
## **Impairment of financial assets**
Financial assets, other than those held at fair value through profit or loss, are assessed for indicators of impairment at each reporting end date.
Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.
## **Derecognition of financial assets**
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
## **Employee benefits**
The costs of the short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the costs of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **2. DONATIONS AND LEGACIES**
|**2.**|**DONATIONS AND LEGACIES**|||
|---|---|---|---|
|||31.3.21|31.3.20|
|||£|£|
||Donations|2,004|11,175|
|**3.**|**OTHER TRADING ACTIVITIES**|||
|||31.3.21|31.3.20|
|||£|£|
||Services provided|9,890|1,724|
|**4.**|**INVESTMENT INCOME**|||
|||31.3.21|31.3.20|
|||£|£|
||Deposit account interest|331|566|
Page 15
continued...
## **Rape and Sexual Abuse Support Centre (Cheshire and Merseyside)**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021**
## **5. INCOME FROM CHARITABLE ACTIVITIES**
|Activity
Grants
Advice, counselling and support
Grants received, included in the above, are as follows:
Ministry of Justice Rape Support Fund
Merseyside Police and Crime Commissioner
NHS England
Cheshire Police & Crime Commissioner
Big Lottery
St Helens Council|31.3.21
£
1,047,448
31.3.21
£
203,385
117,857
-
625,072
77,134
24,000
1,047,448|31.3.20
£
702,753|
|---|---|---|
|||31.3.20
£
109,551
153,703
5,400
358,875
75,224
-|
|||702,753|
## **6. CHARITABLE ACTIVITIES COSTS**
|Support
Direct
costs (see
Costs
note 7)
£
£
Advice, counselling and support
870,739
34,784
**7.**
**SUPPORT COSTS**
Governance
Management
costs
£
£
Advice, counselling and support
31,124
3,660|Totals
£
905,523|
|---|---|
||Totals
£
34,784|
## **8. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.
## **9. STAFF COSTS**
|**STAFF COSTS**|||
|---|---|---|
|Wages and salaries
Social security costs
Other pension costs|31.3.21
£
597,393
48,731
11,289
657,413|31.3.20
£
446,029
31,061
8,456|
|||485,546|
Page 16
continued...
## **Rape and Sexual Abuse Support Centre (Cheshire and Merseyside)**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021**
## **9. STAFF COSTS - continued**
The average monthly number of employees during the year was as follows:
|Administration
Advisors and counsellors|31.3.21
2
29
31|31.3.20
2
19|
|---|---|---|
|||21|
No employees received emoluments in excess of £60,000.
## **10. TANGIBLE FIXED ASSETS**
|Plant and
machinery
£
**COST**
At 1 April 2020
5,290
Additions
-
At 31 March 2021
5,290
**DEPRECIATION**
At 1 April 2020
4,802
Charge for year
90
At 31 March 2021
4,892
**NET BOOK VALUE**
At 31 March 2021
398
At 31 March 2020
488
**11.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Other debtors
Prepayments|Fixtures
and
Computer
fittings
equipment
Totals
£
£
£
3,425
22,955
31,670
-
35,186
35,186
3,425
58,141
66,856
3,425
10,198
18,425
-
21,906
21,996
3,425
32,104
40,421
-
26,037
26,435
-
12,757
13,245
31.3.21
31.3.20
£
£
16,071
28,235
14,334
-
21,969
16,698
52,374
44,933|Totals
£
31,670
35,186|
|---|---|---|
|||66,856|
|||18,425
21,996|
|||40,421|
|||26,435|
|||13,245|
|||44,933|
continued...
Page 17
## **Rape and Sexual Abuse Support Centre (Cheshire and Merseyside)**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021**
## **12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Other creditors
Accruals and deferred income|31.3.21
£
-
115,777
115,777|31.3.20
£
1,598
11,985|
|---|---|---|
|||13,583|
Deferred income comprises sales invoices raised in advance of the year to which it relates.
||31.03.21|
|---|---|
||£|
|Balance as at 1st April 2020|-|
|||
|Amount released to income earned from charitable activities|-|
|Amount deferred in year|91,397|
|||
|Balance as at 31st March 2021|91,397|
|||
|||
## **13. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
**Restricted funds**
Cheshire aftercare
Knowsley
St Helens
Rape Crisis Federation
CSA Inquiry Support Fund
Project Winter
Big Lottery
Digital Transformation Project
Live Chat
Ministry of Justice Covid Cheshire
Ministry Of Justice - Merseyside
Rape Support - Covid
PCC Marketing & Engagement
Project Apple
**TOTAL FUNDS**|At 1.4.20
£
265,585
548
21,814
17,236
791
2,675
1,954
25,064
9,670
1,335
-
-
-
-
-
81,087
346,672|Net
movement
in funds
£
(17,860)
136,435
11,723
(15,173)
159
-
-
4,040
5,291
-
31,100
3,840
(8,758)
1,571
1,782
172,010
154,150|Transfers
between
funds
£
25,730
-
-
-
-
-
-
-
-
-
(31,100)
(3,388)
8,758
-
-
(25,730)
-|At
31.3.21
£
273,455
136,983
33,537
2,063
950
2,675
1,954
29,104
14,961
1,335
-
452
-
1,571
1,782|
|---|---|---|---|---|
|||||227,367|
|||||500,822|
continued...
Page 18
**Rape and Sexual Abuse Support Centre (Cheshire and Merseyside)**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021**
## **13. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Cheshire aftercare
Knowsley
St Helens
Rape Crisis Federation
Big Lottery
Digital Transformation Project
Ministry of Justice Covid Cheshire
Ministry Of Justice - Merseyside
Rape Support - Covid
PCC Marketing & Engagement
Project Apple
**TOTAL FUNDS**|Incoming
resources
£
167,335
543,447
82,707
52,227
-
77,134
5,291
75,615
21,850
18,108
13,057
2,902
892,338
1,059,673|Resources
expended
£
(185,195)
(407,012)
(70,984)
(67,400)
159
(73,094)
-
(44,515)
(18,010)
(26,866)
(11,486)
(1,120)
(720,328)
(905,523)|Movement
in funds
£
(17,860)
136,435
11,723
(15,173)
159
4,040
5,291
31,100
3,840
(8,758)
1,571
1,782|
|---|---|---|---|
||||172,010|
||||154,150|
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
**Restricted funds**
Core operations
Cheshire aftercare
Knowsley
St Helens
Rape Crisis Federation
CSA Inquiry Support Fund
Project Winter
Big Lottery
Digital Transformation Project
Live Chat
**TOTAL FUNDS**|At 1.4.19
£
264,591
-
17,706
507
28,093
890
2,675
1,006
28,556
13,029
-
92,462
357,053|Net
movement
in funds
£
522
471
(17,158)
21,307
(10,857)
(99)
-
948
(3,492)
(3,359)
1,335
(10,904)
(10,382)|At
31.3.20
£
265,113
471
548
21,814
17,236
791
2,675
1,954
25,064
9,670
1,335|
|---|---|---|---|
||||81,558|
||||346,671|
continued...
Page 19
## **Rape and Sexual Abuse Support Centre (Cheshire and Merseyside)**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021**
## **13. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Core operations
Cheshire aftercare
Knowsley
St Helens
Rape Crisis Federation
NHS England SAS
Project Winter
Big Lottery
Digital Transformation Project
Live Chat
**TOTAL FUNDS**|Incoming
resources
£
5,691
105,841
360,601
99,761
55,172
76
5,400
4,817
75,224
2,300
1,335
710,527
716,218|Resources
Movement
expended
in funds
£
£
(5,169)
522
(105,370)
471
(377,759)
(17,158)
(78,454)
21,307
(66,029)
(10,857)
(175)
(99)
(5,400)
-
(3,869)
948
(78,716)
(3,492)
(5,659)
(3,359)
-
1,335
(721,431)
(10,904)
(726,600)
(10,382)|
|---|---|---|
## **Transfers between funds**
The transfers relating to the Ministry of Justice funds are monies spent on assets which have been capitalised and as their use is not restricted to specific services, they have been treated as general assets. The grant income relating to these assets has been transferred to general funds.
The Rape Support - Covid relates to an overspend and monies have been transferred from general funds.
## **14. EMPLOYEE BENEFIT OBLIGATIONS**
The charity operates a defined contribution scheme. The assets of which are held separately from the assets of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £11,289 (2020: £8,456).
## **15. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2021.
continued...
Page 20
**Rape and Sexual Abuse Support Centre**
**(Cheshire and Merseyside)**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021**
## **16. RESTRICTED FUNDS**
## **Core**
General funds including the Rape Support Fund that fund the provision of advice, information and support to people affected by Sexual Violence across our core areas of Cheshire and parts of Merseyside,.
## **Cheshire Aftercare Service**
A comprehensive aftercare service for all survivors of sexual violence who live in Cheshire. The service is an ageless service that provides support to adults and children whether the offence happened recently or historically. The provision includes Independent Sexual Violence Advisors, Information Line, Adult Counselling Service, Childrens Counselling Service and Survivor Groups. The service is funded by Cheshire Police and Crime Commissioner, Cheshire East Local Authority, Cheshire West Local Authority, Warrington Local Authority, Halton Local Authority and NHS England.
## **Merseyside Aftercare Service**
In partnership with Merseyside RASA this provides a comprehensive aftercare service for all survivors of sexual violence who live in Knowsley and St Helens, Merseyside. The service is an ageless service that provides support to adults and children whether the offence happened recently or historically. The provision includes Independent Sexual Violence Advisors, Information Line, Adult Counselling Service, Childrens Counselling Service and Survivor Groups. The service is funded by Merseyside Police and Crime Commissioner, NHS England and Knowsley Public Health
## **Big Lottery**
A project that funds drop in work, group work and volunteering opportunities across Cheshire, Knowsley and St Helens.
## **Digital Transformation Fund**
A project enabling Rape Centres to utilise new technology and future proof their organisation in terms of digital provision.
## **Ministry of Justice Cheshire**
Funding during the Covid Pandemic Lockdowns to enable the staff team to work from home and deliver the core service. This included funding to provide lap tops that enabled us to communicate with each other via TEAMs and ensure everyone was able to work from home safely. Additional funding also enabled us to pay for more sessional counsellors to offer telephone and on line therapy sessions.
## **MOJ Merseyside**
Funding during the Covid Pandemic and subsequent lock downs to fund additional mobile and telephony costs. The funding also enabled us to increase our Counselling and ISVA provision to cover waiting lists.
## **Rape Support Fund Covid**
Additional funding to address the issue that many service users during the lock downs did not want telephone/on line support and preferred to wait to see a worker face to face. This funding was then utilised for more salaried and sessional staff.
## **Sexual Violence Communications and Engagement Project**
Hosting a 2 year post for a North West Sexual Violence Communications and Engagement Manager who works in collaboration with North West Police Crime Commissioners, NHS England, and Sexual Assault & Abuse Services to promote the sexual violence pathway across the region.
continued...
Page 21
**Rape and Sexual Abuse Support Centre (Cheshire and Merseyside)**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021**
## **17. KEY MANAGEMENT PERSONNEL**
The charity considers its key management personnel comprise the trustees and the Chief Executive. The total employment benefits of the key management personnel were £45,381 (2020 £44,245).
Page 22
## **Rape and Sexual Abuse Support Centre (Cheshire and Merseyside)**
|**Detailed Statement of Financial Activities**
**for the Year Ended 31 March 2021**
**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
**Other trading activities**
Services provided
**Investment income**
Deposit account interest
**Charitable activities**
Grants
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Wages
Social security
Pensions
Rent and service costs
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Advertising
Staff expenses
Cleaning and catering
Training
Supervisors
Subscriptions
Consultancy
Professional fees
Room hire
Counselling services
ISVA Conference
Computer support and website costs
**Support costs**
**Management**
Repairs and renewals
Plant and machinery
Fixtures and fittings
Carried forward|31.3.21
£
2,004
9,890
331
1,047,448
1,059,673
597,393
48,731
11,289
57,056
590
4,669
3,114
14,523
3,454
333
1,581
5,779
5,874
6,955
3,417
-
22,471
-
59,781
200
23,529
870,739
9,128
-
90
9,218|31.3.20
£
11,175
1,724
566
702,753|
|---|---|---|
|||716,218
446,029
31,061
8,456
63,395
307
4,333
3,200
9,399
4,726
1,810
6,148
3,670
10,834
4,465
3,041
5,400
11,600
670
79,230
390
12,552|
|||710,716
8,315
191
88
8,594|
This page does not form part of the statutory financial statements
Page 23
## **Rape and Sexual Abuse Support Centre (Cheshire and Merseyside)**
## **Detailed Statement of Financial Activities for the Year Ended 31 March 2021**
|**Management**
Brought forward
Computer equipment
**Governance costs**
Auditors' remuneration
Accountancy and legal fees
Total resources expended
**Net income/(expenditure)**|31.3.21
£
9,218
21,906
31,124
3,660
-
3,660
905,523
154,150|31.3.20
£
8,594
4,890
13,484
-
2,400
2,400
726,600
(10,382)|
|---|---|---|
This page does not form part of the statutory financial statements
Page 24