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2023-03-31-accounts

Page
Report ofthe Trustees 1 to 6
Report ofthe Independent
Auditors
7 to 10
Statement ofFinancial Activities
Balance Sheet 12
Cash Flow Statement 13
Notes to the Cash Flow Statement
Notes to the Financial Statements 15 to 25
Detailed Statement of Financial Activities 26 to 27

for the Year E nded 31March 2023
31.3.23 31.3.22
Unrestricted Restricted Total Total
furld funds funds funds
Notes
INCOME AND ENDOWMENTS FROM
Donations
and legacies
910 5,388 6,298 10,209
Charitable
activities
Advice,
counselling
and support
273,948 1,053,591 1,327,539 1,276,375
Investment
income
92 92 301
Total 274,950 1,058,979 1,333,929 1,286,885
EXPENDITURE ON
Charitable
activities
Advice,
counselling
and support
273,949 991,812 1,265,761 1,188,095
NET INCOME 1,001 67,167 68,168 98,790
Transfers between
funds
12 (86) 86
Net movement
in funds
915 67,253 68,168 98,790
RECONCILIATION
OF FUNDS
Total funds brought forward 247,984 351,628 599,612 500,822
TOTAL FUNDS CARRIED FORWARD 248,899 418,881 667,780 599,612
31.3.23 31.3.22
Unrestricted Restricted Total Total
fund funds funds funds
Notes
FIXEDASSETS
Tangible assets 14,408 14,408 22,052
CURRENT ASSETS
Debtors 10 50,153 50,153 64,531
Cash at bank and in hand 186,993 508,918 695,911 600,961
237,146 508,918 746,064 665,492
CREDITORS
Amounts
falling due within one year
(2,655) (90,037) (92,692) (87,932)
NET CURRENT ASSETS 234,491 418,881 653,372 577,560
TOTAL ASSETSLESS CIJRRKNT
LIABILITIES 248,899 418,881 667,780 599,612
NET ASSETS 248,899 418,881 667,780 599,612
FUNDS 12
Unrestricted
funds
248,899 247,984
Restricted funds 418,881 351,628
TOTALFUNDS 667,780 599,612

Cash Flow Statement
for the Year Ended 31March 2023
31.3.23 31.3.22
Notes
Cash flows from operating activities
Cash generated
Irom operations
98,317 85,239
Net cash provided by operating activities 98,317 85,239
Cash flows from investing activities
Purchase oftangible fixed assets (3,459) (22,369)
Interest received 92 301
Net cash used in investing activities (3,367) (22,068)
Change in cash and cash equivalents in the
reporting
period
94,950 63,171
Cash and cash equivalents at the beginning
ofthe reporting
period
600,961 537,790
Cash and cash equivalents at the end of the
reporting
period
695,911 600,961

Notes to the Cash Flow Statement
for the Year Ended 31March 2023
RECONCILIATION OF NET INCOME TONET CASH FLOW FROM OPERATING ACTIVITIES
31,3.23
31.3.22
Net income for the reporting
period (as per the Statement ofFinancial
Activities)
68,168 98,790
Adjustments
for:
Depreciation
charges
Interest received
Decrease/(increase)
in
Increase/(decrease)
in
debtors
creditors
11,103
(92)
14,378
4,760
26,752
(301)
(12,157)
(27,845)
Net cash provided
by
operations 98,317 85,239

ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.22 Cash flow At 31.3.23
Net cash
Cash at bank and in hand
600,961 94,950 695,911
600,961 94,950 695,911
Total 600,961 94,950 695,911

Notes Notes to the Financial to the Financial Statements -continued
for the Year Ended 31March 2023
2. DONATIONS AND LEGACIES
31.3.23 31.3.22
Donations 6,298 10,209
3. INVKSTMKNT INCOME
31.3.23 31.3.22
Deposit account interest 92 301
4. INCOME FROM CHARITABLE ACTIVITIES
31.3.23 31.3.22
Activity
Advice, counselling and support 1,327,539 1,276,375
Grants received, included in the above, are as follows: 31.3.23 31.3.22
Ministry ofJustice Rape Support Fund
Merseyside Police and Crime Commissioner
274,501
260,138
230,064
223,010
Cheshire Police 8cCrime Commissioner 704,134 739,161
BigLottery
Rape Crisis Live Chat
87,766 79,100
5„040
Morrisons
Garden Project
1,000
1,327,539 1,276,375
5. CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 6) Totals
Advice,
counselling
and support
1,237,227 28,534 1,265,761

Governance
Management costs Totals
Advice, counselling and support 24,014 4,520 28,534

STAFFCOSTS
31.3.23 31.3.22
Wages and salaries 866,693 807,370
Social security costs 74,246 60,367
Other pension costs 17,251 16,287
958,190 884,024
The average monthly number ofemployees during the year was as follows:
31.3.23 31.3.22
Administration 2 2
Advisors
and counsellors
35 34
36

9. TANGIBLE FIXEDASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
COST
At 1 April 2022 2,466 881 74,618 77,965
Additions 3,459 3,459
At 31March 2023 2,466 881 78,077 81,424
DEPRECIATION
At 1 April 2022 2,158 52,874 55,913
Charge for year 90 11,013 11,103
At 31March 2023 2,248 881 63,887 67,016
NKT BOOKVALUE
At 31March 2023 218 14,190 14,408
At 31March 2022 308 21,744 22,052
10. DEBTORS:AMOUNTS FALLING DUE WITHIN ONK YEAR
31.3.23 31.3.22
Trade debtors 28,999 47,106
Prepayments 21,154 17,425
50,153 64,531
11. CREDITORS: AMOUNTS FALLING DUK WITHIN ONE YEAR
31.3.23 31.3.22
Trade creditors 10,511 13,794
Social security and other taxes 18,789 15,881
Other creditors 4,165 7,539
Accruals and deferred income 59,227 50,718
92,692 87,932

Deferred income comprises sales i nvoices raised in advance ofthe year to which itrelates.
31.03.23
Balance as at 1stApril 2022 46,918
Amount released to income earned f'rom charitable activities (46,918)
Amount deferred in year 55,227
Balance as at 31stMarch 2023 55,227

Net Transfers
movement between At
At 1.4.22 in funds funds 31.3.23
Unrestricted
funds
General fund 247,984 1,001 (86) 248,899
Restricted funds
Cheshire aftercare 254,532 11,631 266,163
Knowsley 43,939 4,391 48,330
StHelens 1,760 10,778 12,538
Rape Crisis Federation 950 950
CSA Inquiry Support Fund 2,675 2,675
Project Winter 1,954 1,954
BigLottery 21,548 18,093 39,641
Digital Transformation Project 20,001 20,001
Live Chat 1,335 1,335
Ministry OfJustice —Merseyside 452 452
Sexual Violence Communications and
Engagement
Project
22,360 22,360
Project Apple
Morrisons
Garden Project
2,482 (86) 86 2,482
351,628 67,167 418,881
TOTAL FUNDS 599,612 68,168 667,780

Incoming Resources Movement
resources expended in funds
Unrestricted
funds
General fund 274,950 (273,949) 1,001
Restricted funds
Cheshire aftercare 663,157 (651,526) 11,631
Knowsley 122,265 (117,874) 4,391
StHelens 137,873 (127,095) 10,778
BigLottery 87,766 (69,673) 18,093
Sexual Violence Communications and
Engagement
Project
46,918 (24,558) 22,360
Morrisons
Garden Project
1,000 (1,086) (86)
1,058,979 (991,812) 67,167
TOTAL FUNDS 1,333,929 (1,265,761) 68,168
Comparatives
for movement
in funds
Net
movement At
At 1.4.21 in funds 31.3.22
Unrestricted
funds
General fund 273,455 (25,471) 247,984
Restricted funds
Cheshire aftercare 136,983 117,549 254,532
Knowsley 33,537 10,402 43,939
StHelens 2,063 (303) 1,760
Rape Crisis Federation 950 950
CSA Inquiry
Support
Fund 2,675 2,675
Project Winter 1,954 1,954
BigLottery 29,104 (7,556) 21,548
Digital Transformation Project 14,961 5,040 20,001
Live Chat 1,335 1,335
Ministry OfJustice - Merseyside 452 452
Sexual Violence Communications and
Engagement
Project
1,571 (1,571)
Project Apple 1,782 700 2,482
227,367 124,261 351,628
TOTAL FUNDS 500,822 98,790 599,612

Comparative
net move
ment
in fun
ds, included
in the a
bove are as follows:
Incoming Resources Movement
resources expended in funds
Unrestricted
funds
General fund 232,656 (258,127) (25,471)
Restricted funds
Cheshire aftercare 701,900 (584,351) 117,549
Knowsley 104,957 (94,555) 10,402
StHelens 118,053 (118,356) (303)
BigLottery
Digital Transformation
Project 79,100
5,040
(86,656) (7,556)
5,040
Sexual Violence Communications and
Engagement
project
44,479 (46,050) (1,571)
Project Apple 700 700
1,054,229 (929,968) 124,261
TOTAL FUNDS 1,286,885 (1,188,095) 98,790

Rape and Sexual Abuse Support Centre
{Cheshire and Merseyside)
Detailed Statement ofFinancial Activities
for the Year Ended 31March 2023
31.3.23 31.3.22
INCOME AND ENDOWMENTS
Donations
and legacies
Donations 6,298 10,209
Investment
income
Deposit account interest 92 301
Charitable
activities
Grants 1,327,539 1,276,375
Total incoming resources 1,333,929 1,286,885
EXPENDITURE
Charitable
activities
Wages 866,693 807,370
Social security 74,246 60,367
Pensions 17,251 16,287
Rent and service costs 83,934 74,572
Rates and water 1,046 678
Insurance 5,661 5,963
Light and heat 7,374 4,509
Telephone 13,915 14,998
Postage and stationery 3,303 6,184
Advertising 2,037 3,504
Staffexpenses 8,637 7,078
Cleaning and catering 10,940 12,271
Tlalnlng 17,838 20,644
Supervisors 10,655 8,280
Subscriptions 3,794 3,418
Professional
fees
14,582 20,982
Counselling
services
71,294 58,007
ISVA Conference 350 37
Computer
support and website costs
23,677 14,681
1,237,227 1,139,830
Support costs
Management
Repairs and renewals 12,911 17,193
Plant and machinery 90 90
Computer
equipment
11,013 26,662
24,014 43,945