Charity registratlon number 1091732 Company reglstration number 04323961 (England and Wales) BRADFORD RAPE CRISIS AND SEXUAL ABUSE SURVIVORS SERVICE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 BRADFORD RAPE CRISIS AND SEXUAL ABUSE SURVIVORS SERVICE LEGAL AND ADMINISTRATIVE INFORMATION Trustees Lisa Hilder Angela Carrington Alison Berkley-Hill Karen Louise Raynor Elizabeth Broadley Treasurer Co-chair Co-chair & HR Lead Resigned 27101124 Key Management Personnel Elaine Peaker Sumreen Aftab Natja Thorbiornsen Pamela Mawoza Sarah Norris Office Manager Clinical Lead CEO BRC&SASS and Daizybell Homes CIO Jyoti - BAM Services Lead Advocacy Lead Charity number 1091732 Company number 04323961 Registered office 3rd Floor Auburn House Upper Piccadilly Bradford West Yorkshire BD13NU Independent examlner Fawley Judge & Easton Chartered Certified Accountants 1 Parliament street Hull East Yorkshire HU12AS Bankers Co-operative Bank plc Olympic House 6 olympic Court Montford Street Salford M5 2QP Ecology Building Society 7 Belton Road Silsden Keighley West Yorkshire BD20 OEE Nationwide POBox3 5-11 St George St Douglas Isle of Man IM99 1AS BRADFORD RAPE CRISIS AND SEXUALABUSE SURVIVORS SERVICE CONTENTS Page Trustees, report Independent examinerfs report Statement of financial activities Balance sheet 11 Statement of cash flows 12 Notes to the financial statements 13-22 BRADFORD RAPE CRISIS AND SEXUALABUSE SURVIVORS SERVICE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their annual report and financial statements for the year ended 31 March 2024. The financial statements have been prepared in accordance with the accounting policies set OLrt in note I to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "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 IFRS 102)" (effective 1 January 2019). Objectives and activities BRC&SASS is established for charitable purposes only, in particular BRC&SASS is established-. To relieve the mental and physical distress of women survivors of rape and sexual assault To promote education and ￿searCh in the Bradford area into the subject of rape and sexual assault and its effects on women and girls, whether they be medical, social andlor psychological. Public benefit The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. Activities Activities undertaken for public benefit in relation to objects The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought lo those groups of people that it is set up to he￿}. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes. The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set. Our objectives are achieved through the provision of specialist sexual violence support ServI￿S for women and girls from a confidential office-base in Bradford and a variety of outreach locations.. Bradford Rape Crisis and Sexual Abuse Survivors Service {BRC&SASS) is a feminist organisation run by women for women and girls. We provide support services which are free, independent and confidential. BRC&SASS provides specialist sexual violence support services for women and girls (predominantly those 13 and over) who have experienced any form of sexual violence at any time in their lives. This includes rape. sexual assault and childhood sexual abuse, forced marriage and so-called honour-based violence, female genital mutilation, trafficking and sexual exploitation. Our Website- htt :Ilbradfordra ecrisi5.or Information about our services, the impact of sexual violence, Self Help support {including downloadable Self Help Guides) and on-line referral. Helpline: a woman who will listen, provide emotional support and useful information. The Help Line is the first point of contact for most referrals. Freephone Helpline.. 0800 488 0710 Text only.. 07435 752 975 Email.. ntaclus brc .or BRADFORD RAPE CRISIS AND SEXUAL ABUSE SURVIVORS SERVICE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Counselling & therapy: free and confidential. We offer trauma and wellbeing work focused on psychoeducation, stabilisation and coping strategies, medium and long term counselling. Jyoti BAM services= specialist services for Black, Asian & racially Minoritised (BAM) women and girls delivered by women of colour including assessments, counselling, Helpline and shared support groups. Independent Sexual Violence Advocates {ISVAI Service The team includes specialist ISVAS for BAM women and for girls and young women & girls. The ISVAteam supports women & girls with informed decisions about reporting and throughout the criminal justice process including at court. Advocacy & Support for asylum seeking and trafficked women To assist women survivors of sexual violence to gain safety in the UK. The Refugee, Asylum Seeking & Trafficked women {RASTW) case worker is OISC regulated. She works to solve immediate issues of safety and address basic needs such as homelessness, lack of food and the need for mental & physical health Servi￿$. She works with survivors on their immigration cases to understand it, be involved and strengthen their applications. A weekly shared support group helps reduce isolation and build mutual support. Young Women & Girls Serrfices For YW&Gs struggling to deal with the impact of sexual violence and would like a safe space to prO￿sS their experiences and explore their thoughts and feelings. Flexible 1-1 support, advocacy, YW&Gs & BAME Women & girls ISVAS, counselling, emotional support sessions in schools & after school therapy groups. Survivors Voice & Leadership The Survivor Leader5 Group supports, equips and enables survivors of sexual violence to lead the change in how people and organisations respond to sexual violence. We are creating a community of survivors built on mutual respect and support. We aim to establish a ne￿Ort{ of suNivors and survivor groups that want to fight for change. We will do this by connecting survivors from different backgrounds and parts of West Yorkshire and working in trauma informed and inclusive way. We want to ensure organisations, institutions, decision & F>olicy makers are listening and engaged with people with lived experience. We inform and support women and girl sUrvi￿r$ to attend events and activities such as Million Women Rise march against male Violen￿ against women and girls in London and participate in consultations. BRC&SASS works at a strategic level to improve the response to women and girl survivors of sexual violence locally, regionally and nationally. BRADFORD RAPE CRISIS AND SEXUAL ABUSE SURVIVORS SERVICE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Achievements and perforniance Significant activities and achievements against objectives All its charitable activities foGUS on supporting women and girl survivors of sexual violence and are undertaken to further Bradford Rape Crisis and Sexual Abuse Survivors Service's charitable purposes for the public benefit.BRC&SASS supported 745 women and girl survivors in this financial year. Beneficiaries of our services At the point of referral 93 women and girls disclosed a recent rape or sexual abuse 177 disclosed rape or sexual abuse that had occurred more than 12 months ago 104 were adult survivors of child sexual violence 140 were survivors of multiple incidents of sexual violence. ge at referral 12 & under 13-17 77 18-24 135 25-34 212 3544 164 45-54 78 55-64 65-74 75 & over Not stated BRADFORD RAPE CRISIS AND SEXUALABUSE SURVIVORS SERVICE TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Ethnicity White British (English, Scottish, N. Irish) Welsh, 324 Vvhite European 24 Dual heritagelmultiple ethnic groups 21 sianlAsian British (inclLfjding Indian. Pakistani, Bangladeshi, Chinese and any otherAsian background) 137 BlacklAfricanlCaribbeanlBlad( British 45 Other ethnic Group (including Arabl 16 Not stated 178 Mental health distresslillness 405 Long term illnesslhealth condition 50 Physical disabilitylimpaiment 18 Learning difficulty 32 Sensory Impairment BRADFORD RAPE CRISIS AND SEXUALABUSE SURVIVORS SERVICE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 102 women and girls who used our services reported they had eXperIen￿d suicidal thoughts, 44 had made suicide attempts and 86 self -harmed 403 experienced anxiety, 316 flashbacks, 276 low mood, 257 depression and 307 had low self-esteem. Women and girls gave information about the impact of the services they had received through before and after questionnaires. Outcome: better health and well-belng Feel better about themselves 700 Understand more about how the sexual violence has affected them 850 Have better coping skills and strategies 65010 Taking better care of self 55 % Feel more in control of their emotions 630/0 Outcome: more in control of their lives Better understanding of their situation and knows what they can do about it 87¥0 Able to decide what to do about the sexual violence they have experienced 80 % Able to make decisions about their future 82 % More confident 650/0 More able to make everyday decisions 470 Outcome.. more able to assert their rights Knows what their rights are and what they are entitled to 72 % Enough information to engage with criminal justice system 300 Enough information to engage in civil proceedings 110/0 Outcome: more able to access further support Knows what resources are available to them 790 Been able to access the support they needed 840 Outcome: more able to develop and maintain positive relatlonshlps More able to trust people 51010 More able to feel close to people 47% Future Aims In order to realise our vision and achieve our mission, our aims are- 1. To provide a range of appropriate and effective seNices to support women and girl survivors in their recovery 2. To be at the forefront of developing new services which support survivors in their recovery 3. To enable women and girls who have experienced sexual violence to have a voice and influence 4. To promote greater publi¢ understanding of the nature, context and impact of sexual violence 5. To work with relevant agencies to draw up legislation, policy and practice which improves service provision, reduces barriers lo support & justice, reduces and ultimately eliminates sexual violence 6. To ensure that the running of our organisation is effective, values driven and that the future security of the organisation is based on independently generated income as well as sources of public sector funding The Strategy Map below outlines the key tasks required to achieve our fijture aims and outcomes BRADFORD RAPE CRISIS AND SEXUALABUSE SURVIVORS SERVICE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 .Vhlon &Ml*lth.,: Wlder ¢4xnmurdty I￿lI￿lIeS & X le8151&i er publ serdce$10. 14HS. iAs. RC&SAS%' sl•lft•blNty & slrls ré pre¥*ntl D81￿*T tr rlthl Dell PrèMotÈ $tre￿then wlth Y￿rt￿lS ea(h SV imues and In¢rt•se p￿1¢ ensdgempnt work in sth)ols #nd Enswe reS￿rt¢S ar* sulfkSent 10 Molntan 9uJllty 41 ¥￿Ik re RC N*ILMal En8a8e *ith the eth*¢atk)n System 5typ)rt r*.se•rth wilb KEW a ￿h¢r orsthnlsatlons 8 sirl sur¥Nrys ¥*•wke& influenre Enswe staft the ¥i8ht De%*les> Increasod , Bradford District Council, New Burdens and the Department for Health and Social Care were used for specialist sexual violence support services including counselling, help line, ISVA service, young women and girl's services and group work. The WYCA also provided a grant for Jyoti BAM specialist services for Black, Asian & racially Minoritised women & girls. Bradford Metropolitan District Council provided grants to work with young women where domestic abuse in the family was an issue and the Survivor Leaders Group. The National Lottery Community grant. Reaching Communities funded Survivor Leaders - fighting for change after sexual violence partnership project. Funding from the 31 st March 2024 for the financial year is in place. Our major funders Ministry of Justice, NHS West Yorkshire Integrated Care Board, WYGA , the Department for Health and Social Care , Bradford Metropolitan District Council and The National Lottery Community fund all continue to contribute to serVI￿S. The Trustees receive regular financial management reports and funding reports and make decisions about service levels based on the actual and forecast income and expenditure. BRADFORD RAPE CRISIS AND SEXUALABUSE SURVIVORS SERVICE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Reserves policy Reserves are held to cover.. a. Employment related legal responsibilities such as pensions, redundancy, sickness and maternity b. Salaries & running costs should there be a gap in funding for existing stsff and services Underwriting costs where grants, Commissions or contracts are paid in arrears d. UndenNriting running costs & salaries in the 1st quarter of the financial year due to late confirmation of funding e. Costs related to developing services to meet the needs of women & girl survivors f. Investing in the financial resilien￿ of the organisation g. Costs related to delivering against BRC&SASS Aims & Objectives should other funding not be available. h. Wnding down costs & legal liabilities should the organisation be unsustainable This policy and the level of reserves has been reviewed in accordance with a risk assessment. Trustees agreed that in 2023124 £120,000 for employment related legal responsibilities such as pensions, redundancy, sickness and maternity is required to be held. Demands on reserves will be considered on a case by case basis according to the reserves policy. Should the organisation lose 20 % of funding at any one time £1C4,741 would be required over 9 months whilst replacement funding was sort. At the 31 st March 2024, £252,742 was held in unrestricted funds Structure, governance and management The organisation is a cornpany limited by guarantee, first registered on 16th November 2001 number 04323961 and registered as a charity on 24th April 2002 number 1091732. It took over the assets, liabilities and undertakings of Bradford Rape Crisis Group, an unincorporated charity estsblished in 1982 on 4th April 2002. The company was estsblished under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association. Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31st March 2023 was 6 {2022'.6}. The trustees are members of the charty but this entitles them only to voting rights. The trustees have no beneficial interest in the charity. All trustee5 give their time voluntsrily and receive no benefits from the charity. Any expenses rerlaimed from the charity are set out in note 7 to the accounts. BRC&SASS aims to recruit Trustees who have experience of working with women and girl survivors of rape and sexual abuse, experience of the voluntary sector and who have relevant management skills to offer. Trustees are appointed by Members of the organisation at the AGM and by existing members of the Trustees at Trustee meetings. One third of Trustees must retire at each AGM, those longest in Offi￿ retiring first. Membership of the organisation is open to any volunteer who is interested in promoting the objects of the Charity, has been supporting the organisation through voluntary work for more than three months. applies to the Charity in the f￿M required by the Trustees and is approved by the Trustees. New Trustees are given an induction pack and offered relevant training opportunities as they arise. Trustees are Trustees of the Charity, Directors of the Company and Members of the organisation. TFEY meet 8-10 times a year., working groups are established when necessary. BRC&SASS is a member of Rape Crisis England & Wales {RCEW) and has achieved the RCEW National SeNice Standards. BRC&SASS is also an organisational member of the British Association for Counselling and Psychotherapy (BACP). BRADFORD RAPE CRISIS AND SEXUALABUSE SURVIVORS SERVICE TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The trustees, who are also the directors for the PUTpose of company law. and who served during the year and up lo the dale of signature of the financial statements were.. Ms L M Hilder A Cafflngton A Berkeley-Hill K L Rayner F Mahmood E Bioadley (Reslgned 3 July 20231 Recruitment and appointment of trustees None of the Irustees has any beneficial inleresl in the company. All of the tnjstees are members of tha company and guarantee to contribute £1 in the event of a winding up. Other matte Related parties and relationships with other organisalions BRC&SASS aclNated an additional legal entity, Daizybell Ltd in December 2014., with the explicit purwse lo.. 1. Create much needed s8fe. good quality homes for women and their children fleeing DomestSc Abuse & Sexual Violence in Bradford 14. Offer services partly supported by unrestricted income in order to have more freedom lo model responsive seryices Daizybell was registered as a charitable incorporated organisation ICIOI with the Charity Commission in April 2022 uncler ihe of Daizybell Homes CIO. The 3 Rape Crisis Centres in West Yorkshire work Closely together. Risk managemerkt Tnjslees receive regular risk reports in relation lo finances. funding, staffing and se￿Tee delivéry. Trustees conducted an annual risk review in addition lo a rolling review of risk. Risks identified by the Board Df Trustees in the annual risk review indude.. Increasing demand on services has led to long wail tsmes for face to face seNices. Managing long waiting lists increases pressure on staff and could create mistrust with women & girls Seeking a seThice. Mainlaining the health & wellbeing of staff. Uncertainty about statutory bodies commissioning strategies. Competilion from non-specialist organisations. Lack of medlum to longer term funding that creat&s une8rt8inty and instability in Ihe staff team Funds held as custodian trusteo There are no funds ly&ld as custodian trustee on behamof others. The trustee5' report was approved by the Board of Trustees. A Canlng Trustee on 19 September 2024 BRADFORD RAPE CRISIS AND SEXUAL ABUSE SURVIVORS SERVICE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRADFORD RAPE CRISIS AND SEXUAL ABUSE SURVIVORS SERVICE I report to the trustees on my examination of the financial statements of Bradford Rape Crisis and Sexual Abuse Survivors Service (the charity) for the year ended 31 March 2024. Responsibilities and basls of report As Ihe trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 20C6 (the 2006 Act) Having satisfied myself that the financial statements of the charity are not required to be audrted under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act) In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(51{b) of the 2011 Act. Independent examinerfs ststement Since the charity's gross income exceeded £250.000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of ACCA, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or the financial statements do not accord with those records., or the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination., or the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their a¢¢ounts in accordance with the Financial Reporting Standard applicable in the UK anj Republic of Ireland (FRS 102}. I have no concerns and have come across no other matters in connection with the examination to which attention should b wn in this report in order to enable a proper understanding of the financial statements to be reached. nathan Leathley awley Judge & Easton Chartered Certified Accountants 1 Parliament Street Hull East Yorkshire HU12AS Dated.. 19 September 2024 BRADFORD RAPE CRISIS AND SEXUALABUSE SURVIVORS SERVICE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted Restricted funds funds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Notes Inc Donations and legacies Charitable activities Investments 1,307 161,686 3,723 1,307 901,201 3,723 1,510 82,196 1,597 1,510 857,570 1,597 739,515 775,374 Total income 166,716 739,515 906,231 85,303 775,374 860,677 enditure on: Charitable activities 161,278 737,899 899,177 73,007 915,833 988,840 Net in¢omel{expenditure) for the yearl Net movement In funds 5,438 1,616 7,054 12,296 {140,459) (128,163) Fund balances at 1 April 2023 222,476 21,912 244,388 210.180 162,371 372,551 Fund balances at 31 March 2024 227,914 23,528 251,442 222,476 21,912 244,388 The statement of financial activities includes all gains and losses recognised in the year. The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The statement of financial activities also complies with the requirements for an income and expenditure account under the CompaniesAct 2006. BRADFORD RAPE CRISIS AND SEXUAL ABUSE SURVIVORS SERVICE BALANCE SHEET ASAT31 MARCH 2024 2024 2023 Note5 Fixed assets Tangible assets 12 2,312 Current assets Debtors Cash at bank and in hand 13 19,843 240.697 5,853 244,690 260.540 250.543 Credltors: amounts falllng du8 wlthln one year 14 (9.098) 18.467) Net current asset5 251,442 242,076 Total assets lèss current liabillties 251,442 244,388 Net assets excludlng pension liabllity 251,442 244.388 The funds of the charity Restricied income funds Unrestricted funds 16 23.528 227,914 21,912 222,476 251.442 244,388 The company is entitled lo the exemption from the audit requirement contained in section 477 of the Companies A 2006. for the year ended 31 March 2024. The dirè¢tor8 acthowledge their responsibilities for complying witti the requirements of the C()mpanies Act 2006 with respect to accounting records and the preparalion of financial stalements. The members have not required the company to obtain an audit of its finandal statements for the year question in accordance with section 476. The58 financial stslemenls have been prepared in accoryjance with the provisions applicable to companies subject to the small companies fegime. The financial statements were appioved by the trustees on 19 September 2024 Aca Trustee gton Company registration number 04323961 {England and Wales) 11 BRADFORD RAPE CRISIS AND SEXUAL ABUSE SURVIVORS SERVICE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notes Cash flows from operating activities Cash absorbed by operations 20 (7,716) (121,229) Investing activities Investment income received 3,723 1,597 Net ¢ash generated from investing activities 3,723 1,597 Net cash used in financing activities Net decrease In cash and cash equivalents (3,993) {119,632) Cash and cash equivalents at beginning of year 244,690 364,322 Cash and cash equivalents at end of year 240,697 244,690 BRADFORD RAPE CRISIS AND SEXUAL ABUSE SURVIVORS SERVICE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies Charity information Bradford Rape Crisis and Sexual Abuse Survivors Service is a private company limited by guarantee incorporated in England and Wales. The registered office is 3rd Floor Aubum House, Upper Piccadilly, Bradford, West Yorkshire. BD13NU. 1.1 Accounting convention The financial statements have been prepared in accordance with the Charity's Igoverning documentl, the Companies Act 2006, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. {'FRS 102"} and the Charities SORP "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). The Charity is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in slerling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, Imodified to include the revaluation of freehold properties and to include investment properties and certain financial instrL¥nents at fair valuel The principal accounting policies adopted are set out below. 1.2 Going concern At the time of approving the financial statements. the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trLBtees continue to adopi the going concern basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are Subje￿ to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity. 1.4 Income Income is recognised when the charity is legally entitled to it after any perfomiance conditions have been met, the amounts can be measured reliably, and it is probable that income will be re￿ived. Cash donation5 are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless perfomiance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenanl is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution. the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. BRADFORD RAPE CRISIS AND SEXUALABUSE SURVIVORS SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies (Contlnued) 1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economi¢ benefit to a third party, 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 classifi￿1 by activity. The costs of each activity are made up of the total of dIr￿t costs and shared costs. including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation Charges are allocated on the portion of the asset's use. 1.6 Tanglble flxed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, nel of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases= Plant and equipment 250kn on a straight line basis The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carying value of the asset, and is recognised in the ststement of financial activities. 1.7 Impairment of fixed assets At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impaimient loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any}. 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Other Finan¢ial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet 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 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 cost 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. BRADFORD RAPE CRISIS AND SEXUAL ABUSE SURVIVORS SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng policies (Continued) Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not. they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.10 Employee benefits 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 charity is demonstrably committed to terminate the employment of an employee or to provide temination benefits. 1.11 Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Critical accounting estlmates and judgements In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experien￿ and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects C￿lY that period, or in the period of the revision and future periods where the revision affects both current and future periods. Income from donations and legacles Unrestricted funds 2024 Unrestricted funds 2023 Donations and gifts 1,307 1,510 BRADFORD RAPE CRISIS AND SEXUAL ABUSE SURVIVORS SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from charitable actlvltles Unrestrlcted Restricted funds funds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Core Charitable activity income 161,686 739,515 901,201 82,196 775.374 857,570 Income from investments Unrestrlcted Unrestricted funds funds 2024 2023 Bank interest 3,723 1,597 BRADFORD RAPE CRISIS AND SEXUALABUSE SURVIVORS SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Expenditure on charitable activities Core 2024 Core 2023 Direct costs Staff costs Depreciation and impairment Premises costs Expenses Training Supervision Insurance Telephone Printing. posta9e and stationery Subscriptions Repairs and renewals Freelance fees Interpratation Travel & Substenance Computer and software costs Other operational costs 678,576 2,312 41,129 10,425 9,361 11,929 3,023 11.183 2,179 7,444 7,688 65,030 11,929 6,094 13,334 15,981 728,469 2,813 34,740 10,630 9,025 28,749 2,556 13,322 2,969 7,402 16,024 87.396 18,131 4,900 4,924 15,230 897,617 987,280 Share of support and governance costs Isee note 7 Governance 1,560 1,560 899,177 988,840 Analysis by fund Unrestricted funds Restricted funds 161,278 737,899 73,007 915,833 899,177 988,840 Support costs allocated to activities 2024 2023 Governance costs 1,560 1,560 Analysed between: Core 1,560 1,560 BRADFORD RAPE CRISIS AND SEXUALABUSE SURVIVORS SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Net movement in funds 2024 2023 The net movement in fvnds is stated after chargingllcrediting).. Depreciation of owned tangible fixed assets 2,312 2,813 Trustees None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. 10 Employees The average monthly number of employees during the year was.. 2024 Number 2023 Number 23 23 Employment costs 2024 2023 Wages and salaries Soual security costs Other pension Costs 597,227 51.462 29,887 641.609 55,716 31,144 678,576 728,469 There were no employees whose annual remuneration was more than £60,000. Remuneration of key management personnel The remuneration of key management personnel was as follows.. 11 Taxation The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. BRADFORD RAPE CRISIS AND SEXUALABUSE SURVIVORS SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 12 Tangible fixed assets Plant and equipment Cost At 1 April 2023 24,913 At 31 March 2024 24,913 Depreclatlon and Impalmient At 1 April 2023 Depreciation charged in the year 22,601 2,312 At 31 March 2024 24,913 Carrying amount At 31 March 2023 2,312 13 Debtors 2024 2023 Amounts falling due within one year: Trade debtors other debtors Prepayments and accrued income 15.193 3,318 1,332 3,221 2,632 19,843 5.853 14 Creditors: amounts falllng due within one year 2024 2023 Other creditors Accruals and deferred income 632 8,466 8,467 9,098 8,467 15 Retirement benefit schemes 2024 2023 Defined Contribution schemes Charge to profit or loss in respect of defined contribution schemes 29,887 31,144 The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. BRADFORD RAPE CRISIS AND SEXUALABUSE SURVIVORS SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Restricted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. Movement in funds Incoming Resources resources exppnded Movement In funds Incoming Resources Balance at resources expended 31 March 2024 Balance at 1 April 2022 Balance at 1 Aprrl 2023 Jyoti Ministry of Justice.. Rape Support Fund NHS West Yorkshire Integrated Care Board West Yorkshire Combined Authority Bradford Council Lloyds Invest Big Lottery CAF Resilience Fund Dep of Health and social care and suicide prevention 2.882 2,882 2,882 224,405 {224,405) 231,448 (231,4481 247.017 {247.017) 259,368 (259,368} 195,681 (192,027) 3,654 174,176 (177,830) 60,740 (45,363) (24,365) 15,376 48,622 (63,998) 24,365 25,901 (1,666) 24,235 135,124 47,531 (182,655) {3,588) {3,588) 162,371 775,374 (915,8321 21,912 739,515 {737,898) 23,528 17 Unrestricted funds The unrestricted funds of the charity comprise the unexpended balan￿5 of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated fijnds which have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 Aprll 2023 Incoming resources Resources At 31 March expended 2024 General funds 222,476 166,716 {161,2781 227,914 BRADFORD RAPE CRISIS AND SEXUALABUSE SURVIVORS SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 17 Unrestricted funds {Continued) Previous year: At 1 April 2022 Incomlng resources Resources At 31 March expended 2023 General fund5 210,180 85,303 (73,007) 222,476 18 Analysis of net assets between funds Unrestricted funds 2024 Restricted funds 2024 Total 2024 At 31 March 2024: Current assetsl{liabilities) 251,442 251,442 251,442 251,442 Per balance sheet Balance to allocate 227,914 (23,5281 23,528 23,528 251,442 Unrestrlcted funds 2023 Restricted funds 2023 Total 2023 At 31 March 2023". Tangible assets Current assetsl(liabilities) 2,312 220,164 2,312 242,076 21,912 222,476 21,912 244,388 19 Related party transactions Transactions with related parties Dunng the year the charity entered into the following transactions with related parties.. Cost of relevant salaries 2024 2023 2024 2023 Daizybell Homes CIO 133,183 82,146 133,183 82,146 133,183 82,146 133,183 82,146 BRADFORD RAPE CRISIS AND SEXUALABUSE SURVIVORS SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 19 Related party transactions (Contlnued) The following amounts were outstanding at the reporting end date.. The Charity has a subsidiary Daizybell Ltd.. a company Itd by guarantee registered in England & Wales on 0511212014 no.9343476. Consolidated accounts are not required to be prepared_ Trustees decided that BRC&SASS would be making a soft loan of O % interest to Daizybell. The rationale being that the simplest process that maximises the benefits to BRC&SASS is best. The initial loan will be small and no Directors will be receiving any financial benefits. The outstanding balance of this loan at the year end was £3,000. 20 Cash generated from operations 2024 2023 Surplusl(deficit) for the year 7,054 (128,162) Adjustments for: Investment income recognised in statement of financial activities Depreciation and impairment of tangible fixed assets (3,723) 2,312 (1,597) 2,813 Movements in working capital.. Ilncrease)Ide¢rease in debtors Increase in creditors (13,990} 631 5,715 Cash absorbed by operations (7,716) {121,229) 21 Analysis of changes in net funds The charity had no material debt during the year.