2022-03-31-accounts

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee Financial Statements

31 March 2022

COMPANY REGISTRATION NUMBER: 03529271 CHARITY REGISTRATION NUMBER: 1070854

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2022

	Page
Trustees' annual report (incorporating the director's report)	1
Independent auditor's report to the members	11
Statement of financial activities (including income and expenditure account)	15
Statement of financial position	16
Statement of cash flows	17
Notes to the financial statements	18
The following pages do not form part of the financial statements
Detailed statement of financial activities	29
Notes to the detailed statement of financial activities	31

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 March 2022

The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 March 2022.

Chair's report

Welcome to the Safeline Annual Report for 2021/22

The year April 2021 to March 2022 was once again dominated by Covid. Despite an easing of regulations in early 2022 we were all aware of the prevalence of the virus and continued to take measures to protect staff and minimise the risk of spreading it even though most people had been vaccinated. Throughout the year our staff responded magnificently and rose to all the challenges presented by Covid. As a result we are proud to report that all clients that wanted support received it. Many organisations, including charities were forced to curtail their activities during this period, however, it was gratifying to know that the mix of services we have developed at Safeline, enabled us to continue to provide uninterrupted service to victims/survivors. I speak on behalf of all trustees when I say a sincere 'thank you' to all our staff and volunteers for going the extra distance under trying circumstances.

The previous year had seen us reach a milestone in fundraising when our income surpassed £1 million for the first time. It is therefore pleasing to be able to report that the trend has continued, despite the difficulties experienced, and this year's income exceeded £1.2 mill. In an increasingly difficult economic situation with inflation running at levels unseen for decades and the cost of living rising, mainly due to factors outside our control, the challenge is to continue to grow our income to to enable us to support more survivors. Recognising this reality we took steps during the year to strengthen our fundraising through the recruitment of experienced and innovative staff who would maximise whatever opportunities they can find to continue our growth.

However, growth is not the only (or main) key driver. As trustees we see an increasing demand reflected in the number of people we support. We do not believe that the growth in demand will ease in the short to medium term and it is important to seek out new ways to improve our delivery and support more clients in an efficient and costeffective way. We made significant progress in this objective in 2021/22 through the intelligent and innovative use of technology and we will continue to learn from the experience gained to offer a better service to more people. Central to this was the development of an improved website that covers more information with easier access to all the services we offer. Although not fully launched until after the end of this financial year, much of the hard work associated with launching the new website was completed during the year and we are now benefitting from the higher profile and easier access.

For Trustees too, it has also been a difficult year. Due to Covid restrictions many meetings had to be arranged utilising on-line platforms rather than on a face-to-face basis. Nonetheless we held six Board meetings during the year at which business was conducted as usual, albeit remotely. This is not ideal and we all missed the interactions of face-to-face meetings. However, it did not impact on our ability to discharge our duties as Trustees but the loss of the informal discussions that normally take place left us feeling a little 'disconnected' from the dayto-day activities. It also impacted on our ability to meet staff and volunteers and pay visits to the offices to raise visibility with staff. We did support events wherever possible and my thanks to all involved in those difficult times.

However, as we approached the end of the financial year it was apparent that trustee commitments to their jobs on top of the issues brought about by Covid were making it difficult to operate our existing model of governance, particularly the number and nature of meetings. Two of our trustees had work and personal issues that meant they were unable to attend on a regular basis and offered their resignations. Rather than lose the valuable contribution of two experienced Board members the Board agreed to adopt a proposal to reduce the number of formal meetings to four per year and introduce arrangements for 'virtual' voting to ensure there was no unnecessary delay in decision making. These arrangements were adopted for the year 2022/23.

In summary, it has been a challenging year all round but once again, our staff, volunteers and trustees have risen to the challenge and we can report a successful year despite the difficulties. As Trustees we are constantly impressed with the way in which our people respond to the challenges presented and we know their motivation is entirely about giving the best support possible to victims and survivors of sexual violence. Once again, on behalf of Trustees I offer our thanks and gratitude to all involved.

Eric Hogg, Chair of Trustees.

- 1 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2022

Reference and administrative details

Registered charity name Safeline Warwick Charity registration number 1070854 Company registration number 03529271 Principal office and registered 6 New Street office Warwick CV34 4RX The trustees L Ward L J Scott OBE C F Hodges (Resigned 7 December 2021) M E T Davies CVO DL E Hogg - Chair R Jenkinson B Patel S Thurlow S Shoreman (Appointed 12 October 2022) C L Moynihan (Appointed 12 October 2022) Auditor Edwards Pearson & White (Audit) Limited Chartered Certified Accountants & statutory auditor 8 Jury Street Warwick CV34 4EW Bankers The Co-operative Bank

- 2 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2022

Structure, governance and management

Governing Document:

Safeline Warwick was established in 1994. It became a Company Limited by Guarantee on 17th March 1998 and a Registered Charity on 4th August 1998. As a charitable company it has Memorandum and Articles of Association as its governing document. These were amended in 2001 and 2007. On 25th November 2010 these were updated with Trustee names on them. The Memorandum and Articles of Association established Safeline objects and powers.

Recruitment and Appointment of Management Committee:

Trustees of the Charity are also Company Directors and under the company's Articles are known as members of the Board. Under requirements of the Memorandum and Articles, members of the Board serve for an annual period and retire by rotation at each Annual General Meeting.

Safeline's strategic plan details our strategic objectives over a 3-year period. As part of the strategic planning process, we undertake a systematic assessment of the Board's skills and knowledge each year and a needs analysis to identify any requirements for new skills/knowledge, training, or personal development that will support the successful delivery of our strategic plan.

Once the Organisation's needs have been identified, we target and recruit Trustees with the suitable skills, using established networks and advertising to attract suitable candidates. The Chair of Trustees is accountable for leading this process with support from the Senior Leadership Team and all other Trustees. Candidates are shortlisted and interviewed. Candidates that are successful in the interview have to meet the full Trustee Board who decide if someone should be confirmed as a Safeline Trustee.

Trustees Induction and Training:

New Trustees are given a detailed Safeline induction by the Chair, other Trustees, the Chief Executive and Safeline staff and are issued with a Trustee Handbook that outlines the vision, mission and values of the organisation as well as what it means to be a trustee with roles and responsibilities highlighted.

Organisational Structure:

Safeline has a provision for a maximum of ten Trustees and the Board meets at least four times a year. Trustees are responsible for the effective governance of the charity, ensuring it achieves its charitable objectives, as well as maintaining high legal and ethical standards in the eyes of its service users, regulatory bodies and the wider community.

Trustees delegate the day-to-day operational management of Safeline to the Chief Executive (Neil Henderson) to ensure anyone supported by the charity receives the best possible support available.

Risk Management:

Trustees regularly review major risks to which the charity is exposed, and the mitigating actions designed to effectively manage these risks. External funding risks are reduced by investing in fundraising resource to grow and diversify its income and increase the proportion of unrestricted funds. Internal risks are minimised by the reviewing and updating internal policies and procedures and ensuring these are consistently deployed and complied with across all aspects of the charity.

Public Benefit Test:

As part of the updated Charities Act 2006 all charities need to promote and show how public benefit is being addressed. All activities are undertaken to further the charity's purposes for the public benefit; Trustees have had regard to the Charity Commission's guidance on public benefit. Safeline aims to protect and support anyone at risk of sexual abuse and support those already affected. Services include free and timely counselling

- 3 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2022

(face-to-face, by phone and online), creative therapies, a free telephone and online service, prevention projects and one to one support for vulnerable children and young people, support for anyone wanting to report their abuse to the police and pursue it through the criminal justice process and training for parents and professionals who want to protect people affected by sexual abuse.

Objectives and activities

Safeline's vision is that:

''Everyone affected by or at risk of sexual abuse and rape feels supported and empowered''

Safeline's mission is to provide specialist, tailored free support for anyone affected by or at risk of sexual violence and abuse, that empowers them to make choices about the lives they want and helps prevent abuse.

The charitable objectives are:

• To help prevent sexual abuse, rape, and sexual exploitation and to promote and protect the good health of all survivors throughout England and Wales.

• To provide qualified Counsellors, Psychotherapists, Creative therapists, ISVAs, Early Intervention coordinators, Emotional Support Advisors, and general Support staff to support and advise anyone at risk of or affected by sexual abuse, rape and sexual exploitation throughout England and Wales on how to cope with and move beyond their unwanted sexual experiences.

• To provide evidence based early intervention and therapeutic support services to all survivors of sexual abuse, rape, and sexual exploitation throughout England and Wales.

• To increase awareness and promote understanding of the importance of early intervention initiatives and the effects of sexual abuse on survivors in society through training, education and working in partnership with community organisations and statutory services.

• To provide education, training and awareness raising campaigns around the issue of sexual abuse, rape, and sexual exploitation of people of all ages and backgrounds and continue to learn from our work and respond effectively to new knowledge and identified needs.

- 4 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2022

Achievements and performance

2021/22 was a challenging but successful year for Safeline.

The landscape remained challenging for several reasons:

1. COVID remained an influencing factor, adversely impacting many areas of the charity:

2. Worsening the mental health of victims/survivors, resulting in many needing support for longer -Affecting how we delivered our services, requiring ongoing adaptations of our services to maintain timely, highquality support.

3. Demand for support post-COVID exceeded that pre-COVID, during the year across all services demand increased by 38%. Demand for support from children and young people who had experienced sexual violence during the pandemic grew exponentially.

4. The economic conditions created by COVID and the emerging cost-of-living crisis, impacted the number of people giving and the amount they gave. There was increased competition for any funds that were available. A fund for £12m, that we bid for, attracted over 1,330 bidders with bids totaling £130m. Inflationary pressures increased the costs of running the charity; increased salaries and energy costs added an estimated £45,000 to the running costs of the organisation with an expectation this will worsen in 2022/23.

These challenges created extraordinary demands on everyone associated with the charity, but our response to them demonstrated how much more resilient we have become as an organisation over the last 4-5 years.

The strategies and tactics we identified as a team helped us thrive and flourish through these challenging times safeguarding our finances and delivering some exceptional outcomes for our beneficiaries throughout England and Wales:

• In 2022/23, £1,273,178 was spent on frontline services, +18% on 2020/21, the highest amount ever. Specialist agencies cannot consistently deliver timely, high-quality, effective support to thousands of people without adequate resources, and our positive fundraising environment ensured we secured sufficient funding to do this.

• 219,000 used our website to access our services, self-help materials and information and advice.

• We provided direct support to 25,000 victims/survivors and people who support them, friends, families, professionals, +25% on 2020/21.

• We increased the capacity of our Prevention and Early Intervention team by 20% to try and reduce the prevalence of sexual violence. The number of children and young people accessing our prevention interventions grew by 53% during the year.

• We delivered an estimated 10,000 hours of individual counselling and emotional support, (+33% on 2020/21), through a combination of face-to-face, telephone, email, text and Livechat. Providing face-to-face and digital support ensured our beneficiaries had choice, it also enabled us to tailor support to their specific needs.

• Equal access, equal outcomes are key objectives of Safeline, it was pleasing to see that the demographics of all the people we supported during the year became more diverse. Many survivors from under-represented groups found the accessibility and anonymity of our telephone and online support services made accessing support much easier. Our client demographics changed in the following way:

• 47% female, similar to 2020/21

• 46% male, (+21% on 2020/21)

• 21% LGBTQ, (+53% on 2020/21)

• 39% have 1-or-more disabilities, similar to 2020/21

• 27% non-white British, (+38% on 2020/21)

• We influenced the help seeking behaviors of people affected by sexual violence. During the year we witnessed a significant increase in the number of young survivors seeking support and more people affected by recent sexual violence crimes sought support earlier:

• Referrals from children and young people aged 17 and under grew by 72% during the year. For the first time

- 5 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2022

ever, Safeline's face-to-face counselling service supported more clients aged 17-and-under than it did adults. - We witnessed a 250% increase in younger male survivors seeking support, and a 200% increase in males reporting recent rapes, most males wait on average 28-years to disclose their abuse. These changes in help seeking behaviours are significant. Helping people cope and recover earlier is better for the individuals involved, their families, communities, and wider society.

• Waiting times for support were kept to a minimum, average 60-days for Face-to-Face counselling. Many other specialist support services throughout England and Wales were quoting average waiting times of between 18-24 months. Support remained long-term; the initial support contract for clients was 48-weeks of counselling and all services remained free at the point of delivery.

Feedback from clients about the quality of our services was very positive:

• 99% of Face-to-Face, telephone and Online counselling clients rated our support as 'very good or excellent93% of Helpline clients rated our support as 'very good or excellent'.

• Clients who used our Independent Sexual Violence Advocacy service rated it 9.5 out of 10- 100% of children and young people accessing our Prevention and Early Intervention services reported improved mental health and reduced risk ratings.

• 100% of teachers and parents accessing our training to identify and address sexual violence rated the training 10 out of 10.

Despite the extraordinary demands placed on everyone by the continued impact of COVID, we still found the capacity to have our Independent Sexual Violence Advocacy service independently accredited against the Lime Culture best practice quality standards. Having our services externally verified by experts had several benefits. - Survivors of sexual violence could have confidence in the quality of support they were accessing - Safeline could evidence the quality of its services against best practice quality standards

• Commissioners could commission against these standards and assure the provision of quality support.

Our staff are critical to delivering effective outcomes for our beneficiaries. We continued to work very hard to recruit and retain great people within the organisation. We reintroduced a staff survey during the year and the results indicate that we are supporting our people in the right way:

• 93% of staff said they were proud to work for Safeline - 92% believe Safeline authentically lives by its values

• 93% believe we offer the right services for survivors

• 96% feel supported by their line manager

• 88% said they received sufficient training/learning to do their job effectively

I would like to express my sincere gratitude to everyone who has supported Safeline in the last 12-months. This year has been very challenging but the response from our staff, volunteers, trustees, our supporters, funders and most importantly our clients ensured that we responded quickly and effectively to the challenges presented. I am so proud of what Safeline has achieved over the last 12-months.

Thank you to everyone.

Neil Henderson CEO

- 6 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2022

Financial review

Financial review

Income for the 2021/22 financial year was £1,234,433, compared to £1,356,674 the previous year, a decrease of £122,241, (-9.9%). However, a significant proportion of the funds received in 2020/21 were received towards the end of the financial year and were designated to be spent in the 2021/22 financial year. Accountancy principles dictate that income must be allocated in the year in which the charity becomes entitled to it. So, despite recording a reduction in income in 2021/22, we don't believe this year's results are a true reflection of the excellent track record we have in growing our income, and we anticipate further growth in 2022/23. Despite the reported decrease in income, this is the second year in a row that our income has exceeded one million pounds.

Charitable expenditure for the year was £1,273,178, compared to £1,077,113 the previous year; an increase of £196,065, (+18.1%). This is the highest level of expenditure ever spent on frontline services and the second year it has exceeded one million pounds. The increased expenditure was critical in helping us support more people with tailored, timely, long-term support.

Expenditure exceeded income for the year ending 31 March 2022 by £38,745, this compares to a surplus of £279,561 in the previous financial year. We have already explained that a significant proportion of the income received in 2020/21 was designated to be spent in 2021/22 but had to be accounted for in the prior year to comply with accounting standards. Given the amount of income that was due to be carried over from last financial year to this year recording a deficit of only £38,745 is a far better performance than anticipated. During the year we generated more income than we had planned which significantly reduced the amount of carried forward funds we had to use to fund our operation.

As a result of the £38,745 deficit, total funds carried forward decreased from £735,553 in 2020/21, to £696,809, (- 5.5%), significantly better than planned. Restricted funds decreased from £523,233 to £500,281, a reduction of £22,952, and unrestricted funds decreased from £212,320 to £196,528, a decrease of £15,792; significantly better than planned because we didn't have to use much of the carried forward funding from 2020/21.

Overall Financial Health

Safeline's overall financial health is good. We have implemented a plan to generate further income growth in 2022/23. We continue to successfully diversify our income to make us less reliant on any single income stream. Approximately 70% of all income is for more than 1-year, which enables us to think and plan longer-term. We are also generating significant amounts of unrestricted income which enables us to allocate it where it's most needed. We have healthy levels of restricted reserves, (£500,281), and unrestricted reserves, (£196,528), and a strong cash position as cash at bank stood at £606,291.

Despite our healthy financial position however, a considerable amount of risk remains. The Government is implementing a new funding strategy, the outcomes of which are currently unclear for Safeline. There is a proposal for example to allocate funding based on the population of the Police Crime Commissioner area in which you are based. Warwickshire has only 1% of the total population in England and Wales and could only receive 1% of the total funding available. Safeline's funding currently exceeds that so if the proposal is introduced, the funding we currently receive would be reduced. We are working with key stakeholders across Warwickshire to try and prevent this approach being implemented.

The Government has also implemented plans to reduce its spending to decrease its borrowing and bring inflation under control. This may have a negative impact on the funds made available to agencies who support victims/survivors of sexual violence.

We also have an emerging cost-of-living crisis which could increase the costs of running the charity. Currently, we estimate that our costs could increase by £140,000+ next year because of having to pay higher salaries to attract and retain specialised staff, increased energy costs, and increased supplier costs. It is also unclear whether individual giving will decrease because of the high cost of living people and organisations are experiencing and competition for any funds that are available will be be fierce and more challenging.

- 7 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2022

All of this comes at a time when demand for our services is growing faster than ever before. We have created an income plan that is forecast to generate growth and we will further strengthen our financial planning and control processes to ensure every pound is used wisely and effectively to try and mitigate this uncertainty.

Reserves

Reserves are a critical part of Safeline's financial management and Trustees have adopted a policy that strikes a balance between tying up money unnecessarily, which limits the number of people we can support, and not having sufficient funds, which affects our ability to meet our liabilities in the event of a financial crisis.

It is good financial/governance practice that any level of reserves should reflect the individual circumstances of the charity. In determining the level of reserves for Safeline, Trustees considered the following factors:

Limited liabilities: The level of financial exposure in the event of insolvency or a major funding reduction has increased because we continue to employ significantly more staff and we are having to pay increased salaries to attract and retain people.

Given this situation, the senior management team have reviewed what our financial exposure might be in the event of a crisis and have increased it from the 2020/21 level of £150,000 to £170,000.

Cash flow: Safeline has always had a very healthy working capital position because a significant proportion of its income is received in advance of any expenditure and robust procedures exist to manage its cash. As a consequence, there are very few troughs in the charity's cash flow.

The nature of the funds: Considerations here include the source of funding, length of funding, how secure it is, and the level of unrestricted funds which can be spent on any purpose of the charity or used as reserves.

Future spending plans: The need to fund unfunded posts, potential new services

Financial controls: How effective are the internal financial controls?

This approach to managing reserves has been very effective for several years now and based on consideration of all the above factors, Trustees believe there should be a minimum level of reserves of at least £170,000. Our current level of unrestricted reserves is £196,528.

- 8 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2022

Plans for future periods

Plans for future periods

As demand for support increases, our primary objective over the next 12-months is to secure as much funding as we can to build capacity to support as many people as possible and deliver effective outcomes for them.

Longer-term, we have a set of strategic goals that will direct and align our activities over the next 3 to 5 years. These include:

• Generating £2.0m of sustainable income by 2025 from a diverse range of sources to provide the necessary resources to support our ambitions.

• Protecting and supporting more people who have been affected by or are at risk from sexual violence. We aim to further increase the capacity of our Prevention and Early Intervention team to help reduce the prevalence of sexual violence crimes in Warwickshire and beyond. We will also increase resource within our support services to ensure more people who have already experienced sexual violence, can access specialist, tailored, long-term, trauma informed support.

• Continuing to change the help seeking behaviours of victims/survivors of sexual violence, to enable them to access support much sooner to try and minimize the impact of the abuse and help them cope and recover more quickly.

• Increasing the diversity of the people we support.

• Continuing to expand the capacity of our digital services, Telephone and online, so that victims/survivors who are currently denied support because of where they live, or because of their protected characteristics can access effective support, quickly and easily.

• Attracting, engaging, developing, motivating, and retaining our staff and volunteers to help us deliver our aims and objectives.

• Collaborating with trusted, like-minded organisations who can help add value to Safeline by improving/expanding our value propositions, develop/strengthen propositions, or help us be more efficient.

• Recognised for having a strong brand reputation that positions Safeline as a leader in its field and builds loyalty amongst our users and supporters.

Qualifying indemnity provision

During the year the Charity took out Trustees Indemnity insurance.

- 9 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2022

Trustees' responsibilities statement

The trustees, who are also directors for the purposes of company law, are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period.

In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the applicable Charities SORP;

• make judgments and accounting estimates that are reasonable and prudent;

• 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 adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. 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.

Auditor

Each of the persons who is a trustee at the date of approval of this report confirms that:

• so far as they are aware, there is no relevant audit information of which the charity's auditor is unaware; and

• they have taken all steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information.

The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies Act 2006.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on 21 December 2022 and signed on behalf of the board of trustees by:

E Hogg - Chair Trustee

- 10 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Independent Auditor's Report to the Members of Safeline Warwick

Year ended 31 March 2022

Opinion

We have audited the financial statements of Safeline Warwick (the 'charity') for the year ended 31 March 2022 which comprise the statement of financial activities (including income and expenditure account), statement of financial position, statement of cash flows and the related notes, 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, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (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 2022 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;

• have been prepared in accordance with the requirements of the Companies Act 2006.

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 auditor's 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 other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. 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 there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

- 11 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Independent Auditor's Report to the Members of Safeline Warwick (continued)

Year ended 31 March 2022

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• the information given in the trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the trustees' report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

• adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

• the financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of trustees' remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit; or

• the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the directors' report and from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement, the trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they 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.

- 12 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Independent Auditor's Report to the Members of Safeline Warwick (continued)

Year ended 31 March 2022

Auditor's responsibilities for the audit of the financial statements

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 an auditor’s report 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our assessment focused on key laws and regulations the charity has to comply with and areas of the financial statements we assessed as being more susceptible to misstatement.These key laws and regulations included but were not limited to compliance with the Companies Act 2006, United Kingdom Generally Accepted Accounting Practice, Charities SORP and relevant tax legislation.

We are not responsible for preventing irregularities. Our approach to detect irregularity included, but was not limited to, the following:

1. An understanding of the legal and regulatory framework applicable to the charity and how the charity is complying. 2. Obtaining an understanding of the charity's policies and procedures and how the charity has complied with these, through discussions and sample testing. 3. An understanding of the charity's risk assessment process, including the risk of fraud. 4. Performing audit work over the risk of management override of controls, including testing of journal entries for appropriateness.

Whilst considering how our audit work addressed the detection of irregularities, we also consider the likelihood of detection based on our approach. Irregularities from fraud are inherently more difficult to detect than those arising from error.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. Also the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion. We are not responsible for preventing non-compliance and cannot be expected to detect noncompliance with all laws and regulations.

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees.

- 13 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Independent Auditor's Report to the Members of Safeline Warwick (continued)

Year ended 31 March 2022

• Conclude on the appropriateness of the trustees' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charity to cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of our report

This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditor's 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 members as a body, for our audit work, for this report, or for the opinions we have formed.

David Pearson (Senior Statutory Auditor)

For and on behalf of Edwards Pearson & White (Audit) Limited Chartered Certified Accountants & statutory auditor 8 Jury Street Warwick CV34 4EW

22 December 2022

- 14 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 March 2022

			2022		2021
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
	Note	£	£	£	£
Income and endowments
Donations and legacies	5	83,266	1,099,113	1,182,379	1,320,154
Fundraising and training income	6	46,865	4,066	50,930	31,631
Investment income	7	1,124	–	1,124	1,551
Other income	8	–	–	–	3,338
					
Total income		131,255	1,103,179	1,234,433	1,356,674
					
Expenditure
Expenditure on raising funds:
Costs of raising donations and
legacies	9	7,824	2,639	10,463	8,025
Expenditure on charitable activities	10,11	139,223	1,123,493	1,262,715	1,069,088
					
Total expenditure		147,047	1,126,132	1,273,178	1,077,113
					
					
Net (expenditure)/income and net
movement in funds		(15,792)	(22,953)	(38,745)	279,561
					
Reconciliation of funds
Total funds brought forward		212,320	523,234	735,554	455,993
					
Total funds carried forward		196,528 	500,281 	696,809 	735,553 

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 18 to 27 form part of these financial statements.

- 15 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Statement of Financial Position

31 March 2022

		2022		2021
	Note	£	£	£
Fixed assets
Tangible fixed assets	16		33,492	31,969
Current assets
Debtors	17	96,703		100,992
Cash at bank and in hand		606,291		636,725
				
		702,994		737,717
Prepayments and accrued income		8,301		8,649
Creditors:amounts falling due within one year	18	35,105		29,107
				
Net current assets			676,190	717,259
				
Total assets less current liabilities			709,682	749,228
Accruals and deferred income			12,873	13,674
				
Net assets			696,809	735,554
				
Funds of the charity
Restricted funds			500,281	523,233
Unrestricted funds			196,528	212,320
				
Total charity funds	20		696,809	735,553
				

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees and authorised for issue on 21 December 2022, and are signed on behalf of the board by:

E Hogg - Chair Trustee

The notes on pages 18 to 27 form part of these financial statements.

- 16 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Statement of Cash Flows

Year ended 31 March 2022

Year ended 31 March 2022
	2022	2021
	£	£
Cash flows from operating activities
Net (expenditure)/income	(38,745)	279,561
Adjustments for:
Depreciation of tangible fixed assets	14,853	11,337
Dividends, interest and rents from investments	(1,124)	(1,551)
Accrued (income)/expenses	(801)	6,139
Changes in:
Trade and other debtors	4,637	(34,205)
Trade and other creditors	5,998	10,993
		
Cash generated from operations	(15,182)	272,274
		
Net cash (used in)/from operating activities	(15,182)	272,274
		
Cash flows from investing activities
Dividends, interest and rents from investments	1,124	1,551
Purchase of tangible assets	(16,376)	(15,856)
		
Net cash used in investing activities	(15,252)	(14,305)
		
Net (decrease)/increase in cash and cash equivalents	(30,434)	257,969
Cash and cash equivalents at beginning of year	636,725	378,756
		
Cash and cash equivalents at end of year	606,291 	636,725 

The notes on pages 18 to 27 form part of these financial statements.

- 17 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2022

1. General information

The charity is a public benefit entity and a private company limited by guarantee, company number 03529271, incorporated and registered in England and Wales and a registered charity, charity number 1070854, in England and Wales. The address of the registered office and principal place of business is 6 New Street, Warwick, CV34 4RX.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the company and rounded to the nearest £.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

No significant judgements have had to be made in preparing these financial statements.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

- 18 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

• income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

• legacy income is recognised when receipt is probable and entitlement is established.

• income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

• income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

• expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.

• expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

• other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

- 19 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

3. Accounting policies (continued)

Tangible assets (continued)

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold Property Improvements - 10% straight line Fixtures & Fittings - 15% reducing balance Equipment - 25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial instruments

The company only has basic financial instruments.

 Financial assets

Financial assets comprise items such as cash at bank and in hand, trade and other debtors. These are initially recorded at cost on the date they originate. The company considers evidence of impairment for all individual elements comprising financial assets and any subsequent impairment is recognised in profit or loss.

 Financial liabilities

Financial liabilities comprise items such as corporation and other taxes, bank and bank loans, accruals and trade and other creditors. These are initially recorded at cost on the date they originate, net of transaction costs where applicable. The company considers evidence of impairment for all individual elements comprising financial liabilities and any subsequent impairment is recognised in profit or loss.

- 20 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

3. Accounting policies (continued)

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Limited by guarantee

The company is limited by guarantee.

5. Donations and legacies

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2022
	£	£	£
Donations
Donations and Regular Givers	15,855	–	15,855
Contract Income	–	64,310	64,310
CAF Income	31,686	–	31,686
Non Statutory Grants	5,700	132,720	138,420
Statutory Funding - Ministry of Justice	–	552,138	552,138
Other Statutory Funding	25,000	349,945	374,945
Corporate Funding	5,025	–	5,025
Gifts in Kind	–	–	–
			
	83,266	1,099,113	1,182,379
			
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
	£	£	£
Donations
Donations and Regular Givers	20,897	–	20,897
Contract Income	–	49,932	49,932
CAF Income	20,730	–	20,730
Non Statutory Grants	13,809	426,193	440,002
Statutory Funding - Ministry of Justice	–	463,254	463,254
Other Statutory Funding	25,000	240,689	265,689
Corporate Funding	37,650	–	37,650
Gifts in Kind	–	22,000	22,000
			
	118,086	1,202,068	1,320,154
			

- 21 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

6. Fundraising and training income

			Unrestricted	Restricted	Total Funds
			Funds	Funds	2022
			£	£	£
	Fundraising income		42,100	4,066	46,165
	Training		4,765	–	4,765
					
			46,865	4,066	50,930
					
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2021
			£	£	£
	Fundraising income		26,489	1,503	27,991
	Training		3,640	–	3,640
					
			30,129	1,503	31,631
					
7.	Investment income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2022	Funds	2021
		£	£	£	£
	Bank interest	1,124	1,124	1,551	1,551
					
8.	Other income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2022	Funds	2021
		£	£	£	£
	Gift Aid	–	–	3,338	3,338
					
9.	Costs of raising donations and legacies
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2022
			£	£	£
	Costs of raising donations and legacies - Donations		7,824	2,639	10,463
					
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2021
			£	£	£
	Costs of raising donations and legacies - Donations		2,440	5,585	8,025
					

- 22 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

10. Expenditure on charitable activities by fund type

			Unrestricted	Restricted	Total Funds
			Funds	Funds	2022
			£	£	£
	Charitable Activities		51,795	980,323	1,032,117
	Support costs		87,428	143,170	230,598
					
			139,223	1,123,493	1,262,715
					
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2021
			£	£	£
	Charitable Activities		51,175	855,642	906,817
	Support costs		29,337	132,936	162,271
					
			80,512	988,578	1,069,088
					
11.	Expenditure on charitable activities by activity type
		Activities
		undertaken		Total funds
		directly	Support costs	2022	Total fund 2021
		£	£	£	£
	Charitable Activities	1,032,117	230,598	1,262,715	1,069,088
					
12.	Analysis of support costs
			Other
		Charity Support	Accountancy
		Costs	Costs	Total 2022	Total 2021
		£	£	£	£
	Staff costs	160,045	–	160,045	85,784
	Premises	23,087	–	23,087	16,758
	Communications and IT	13,462	–	13,462	9,681
	Finance costs (Audit Fee)	5,520	8,049	13,569	10,920
	Legal and professional fees	20,434	–	20,434	40,808
					
		222,548	8,049	230,597	163,951
					
13.	Net (expenditure)/income
	Net (expenditure)/income is stated after	charging/(crediting):
				2022	2021
				£	£
	Depreciation of tangible fixed assets			14,853 	11,337 

- 23 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

14. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2022	2021
	£	£
Wages and salaries	732,327	602,372
Social security costs	59,080	51,187
Employer contributions to pension plans	22,257	20,067
Recruitment Fee	6,041	–
		
	819,705 	673,626 

The average head count of employees during the year was 33 (2021: 28). The average number of full-time equivalent employees during the year is analysed as follows:

	2022	2021
	No.	No.
Number of staff	25	24
		

No employee received employee benefits of more than £60,000 during the year (2021: Nil).

15. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the Trustees.

No expenses were paid to Trustees during the year.

16. Tangible fixed assets

	Long leasehold	Fixtures and
	property	fittings	Equipment	Total
	£	£	£	£
Cost
At 1 April 2021	29,281	24,064	53,817	107,162
Additions	1,446	105	14,825	16,376
				
At 31 March 2022	30,727	24,169	68,642	123,538
				
Depreciation
At 1 April 2021	21,394	18,291	35,508	75,193
Charge for the year	3,073	882	10,898	14,853
				
At 31 March 2022	24,467	19,173	46,406	90,046
				
Carrying amount
At 31 March 2022	6,260	4,996	22,236	33,492
				
At 31 March 2021	7,887	5,773	18,309	31,969
				

- 24 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

17. Debtors

		2022	2021
		£	£
	Prepayments and accrued income	8,301	8,649
	Other debtors	96,703	100,992
			
		105,004	109,641
			
18.	Creditors: amounts falling due within one year
		2022	2021
		£	£
	Trade creditors	19,042	14,858
	Social security and other taxes	16,063	14,249
			
		35,105	29,107
			

19. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £22,257 (2021: £20,067).

20. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
					At
	At 1 April 2021	Income	Expenditure	31 March 2022
	£	£	£		£
General funds	212,320	131,255	(147,047)		196,528
					
					At
	At 1 April 2020	Income	Expenditure		31 March 2021
	£	£	£		£
General funds	142,168	153,104	(82,952)		212,320
					
Restricted funds
					At
	At 1 April 2021	Income	Expenditure	31 March 2022
	£	£	£		£
Restricted Fund	523,234	1,103,179	(1,126,132)		500,281
					
					At
	At 1 April 2020	Income	Expenditure		31 March 2021
	£	£	£		£
Restricted Fund	313,825 	1,203,571 	(994,163) 		523,233 

- 25 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

21. Analysis of net assets between funds

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2022
	£	£	£
Tangible fixed assets	19,243	14,249	33,492
Current assets	193,629	517,666	711,295
Creditors less than 1 year	(16,345)	(31,634)	(47,979)
			
Net assets	196,527	500,281	696,808
			
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
	£	£	£
Tangible fixed assets	31,969	–	31,969
Current assets	193,290	553,076	746,366
Creditors less than 1 year	(12,939)	(29,843)	(42,782)
			
Net assets	212,320	523,233	735,553
			

22. Restricted fund balances - movements in the reporting period

		At 1 April			At 31 March	At 31 March
		2021	Income	Expenditure		2022
		£	£	£		£
	Ministry of Justice - Helpline	61,596	244,887	235,981		70,501
	School Contract Income	43,087	66,376	57,613		51,850
	SVSCSA	16,297	161,987	156,112		22,172
	Stratford Town Trust	38,199	–	3,690		34,509
	Big Lottery Fund	91,645	58,763	89,320		61,088
	Ministry of Justice - Rape Support Fund	74,643	273,817	266,867		81,593
	National Lottery Community Fund	29,871	–	1,800		28,071
	Other Restricted Funds	167,896	297,350	314,749		150,496
	Total	523,234	1,103,179	1,126,132		500,281
23.	Analysis of changes in net debt
			At 1 Apr 2021	Cash flows	At 31	Mar 2022
			£	£		£
	Cash at bank and in hand		636,725	(30,434)		606,291
						
24.	Operating lease commitments
	The total future minimum lease payments under	non-cancellable operating leases are as follows:
				2022		2021
				£		£
	Not later than 1 year			17,576		18,750
	Later than 1 year and not later than 5 years			30,000		10,313
	Later than 5 years			1,875		–
						
				49,451		29,063
						

25. Limitation of auditors liability

The company on 19th May 2022 has entered into a limitation of auditors liability with the auditor limiting the auditor's liability to a maximum of £1,000,000(including interest).

- 26 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

26. Related parties

The Trustees consider that there is no controlling party.

There were no related party transactions in the year.

- 27 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Management Information Year ended 31 March 2022

The following pages do not form part of the financial statements.

- 28 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Detailed Statement of Financial Activities

Year ended 31 March 2022

	2022	2021
	£	£
Income and endowments
Donations and legacies
Donations and Regular Givers	15,855	20,897
Contract Income	64,310	49,932
CAF Income	31,686	20,730
Non Statutory Grants	138,420	440,002
Statutory Funding - Ministry of Justice	552,138	463,254
Other Statutory Funding	374,945	265,689
Corporate Funding	5,025	37,650
Gifts in Kind	–	22,000
		
	1,182,379	1,320,154
		
Fundraising and training income
Fundraising income	46,165	27,991
Training	4,765	3,640
		
	50,930	31,631
		
Investment income
Bank interest	1,124	1,551
		
Other income
Gift Aid	–	3,338
		
		
Total income	1,234,433	1,356,674
		

- 29 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Detailed Statement of Financial Activities (continued)

Year ended 31 March 2022

	2022	2021
	£	£
Expenditure
Costs of raising donations and legacies
Fundraising events	8,556	6,891
Raising awareness	1,907	1,134
		
	10,463	8,025
		
Expenditure on charitable activities
Wages and salaries	732,327	602,372
Employer's NIC	59,080	51,187
Pension costs	22,257	20,067
Recruitment fee	6,041	–
Rent	23,438	24,993
Repairs and maintenance	19,136	16,572
Other establishment	5,722	6,306
Other motor/travel costs	16,765	6,171
Legal and professional fees	34,003	50,048
Telephone	13,462	9,681
Other office costs	53,850	64,788
Depreciation	14,852	11,339
Miscellaneous expenses	1,960	1,455
Young peoples projects	7,903	6,213
Clinical supervision	17,815	14,915
Sessional fees	213,255	165,045
Website costs	11,351	4,300
Room hire	2,323	1,858
Staff Training	7,175	11,778
		
	1,262,715	1,069,088
		
		
Total expenditure	1,273,178	1,077,113
		
		
Net (expenditure)/income	(38,745) 	279,561 

- 30 -

DocuSign Envelope ID: 95C99D34-5318-41B6-9010-518990B33B1C

Safeline Warwick

Company Limited by Guarantee

Notes to the Detailed Statement of Financial Activities

Year ended 31 March 2022

	2022	2021
	£	£
Costs of raising donations and legacies
Costs of raising donations and legacies - Donations
Fundraising and events	8,556	6,891
Raising awareness	1,907	1,134
		
	10,463	8,025
		
		
Costs of raising donations and legacies	10,463	8,025
		
Expenditure on charitable activities
Charitable Activities
Activities undertaken directly
Wages and salaries	589,850	525,467
Employers NI	46,979	45,422
Pension costs	16,789	16,954
Recruitment expenses	6,041	–
Rent and rates	18,750	21,744
Other premises expenses	16,733	15,221
Printing, stationery & office misc	4,578	5,486
Staff and volunteer expenses	16,765	6,171
Computer, telephone and software	53,850	64,788
Miscellaneous expenses	1,960	1,455
Young peoples projects	7,903	6,213
Clinical supervision	17,815	14,915
Sessional fees	213,255	165,045
Website costs	11,351	4,300
Room hire	2,323	1,858
Staff Training	7,175	11,778
		
	1,032,117	906,817
		
Support costs
Wages and salaries	142,477	76,905
Employers NI	12,101	5,765
Pension costs	5,468	3,113
Rent and rates	4,688	3,249
Other premises expenses	2,403	1,351
Printing, stationery and office misc	1,144	820
Legal and Professional Fees	34,003	50,048
Computer, telephone and software	13,462	9,681
Depreciation	14,852	11,339
		
	230,598	162,271
		
		
Expenditure on charitable activities	1,262,715 	1,069,088 

- 31 -