2024-03-31-accounts - Coventry Rape And Sexual Abuse Centre

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REGISTERED CHARITY NUMBER: 1115052

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

COVENTRY RAPE AND SEXUAL ABUSE CENTRE

Luckmans Duckett Parker Limited Chartered Accountants Statutory Auditors 1110 Elliott Court Herald Avenue Coventry Business Park Coventry West Midlands CV5 6UB

COVENTRY RAPE AND SEXUAL ABUSE CENTRE

CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 31 March 2024

	Page
Report of the Trustees	1 to 8
Report of the Independent Auditors	9 to 12
Statement of Financial Activities	13
Balance Sheet	14
Cash Flow Statement	15
Notes to the Cash Flow Statement	16
Notes to the Financial Statements	17 to 25
Detailed Statement of Financial Activities	26 to 27

COVENTRY RAPE AND SEXUAL ABUSE CENTRE LTD

REPORT OF THE TRUSTEES for the year ended 31 March 2024

The Trustees of the Charity present their report with the financial statements of the Charity for the year ended 31 March 2023. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

CRASAC provides high quality, professional, responsive specialist services to anyone affected by sexual violence and abuse at any time in their life, within the geographical areas of Coventry.

Main Purpose

To improve the lives of people in Coventry who have been affected by rape and sexual abuse, enabling them to survive and thrive in life.

The key objects are:

a) To offer face to face counselling, support and advocacy to those affected by sexual abuse and rape;

b) To support and advise those affected by sexual abuse and rape;

c) To advance the education of the general public in all areas relating to sexual abuse using the medium of workshops, seminars, group activities; and

d) To promote education, research and raise awareness on the subject of rape and sexual abuse; its effects whether physical, medical, psychological or social.

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COVENTRY RAPE AND SEXUAL ABUSE CENTRE

REPORT OF THE TRUSTEES for the year ended 31 March 2024

OBJECTIVES AND ACTIVITIES

Significant activities and achievements and performance Demand and Service Growth

The demand for services remains at an all-time high and far outstrips what we are able to offer. This has been severely compounded due to Coventry City Council no longer funding us from July 2024 and we have had to make some changes to services. On 31 January 2024, we had to close the counselling waiting list to people over 13 for the first time in our history. This loss of funding also led to us having to stop our outreach programme including work in schools and within local communities.

Despite these challenges we were able to provide high levels of support:

In 2023/24

CRASAC provided specialist interventions for 1,761 unique individuals (4,615 unique individuals over the last 5 years) - excluding outreach and training.
892 unique individuals were referred into our services via external referral sources.
The counselling service received 828 new referrals and 367 people attended 3,691 counselling sessions.
At the start of the year there were 572 people on the counselling waiting list, at the end of the year this was 367 (NB the waiting list for people aged 13 and over was closed on 31 January 2024).
The ISVA service received 378 new referrals and provided advocacy support for 701 people.
The ISVA team's caseload is around 50 people per full time ISVA, and 96% of clients are engaging with the criminal justice service (NB this is not a precursor for support)
136 people engaged in our specialist pre-therapy interventions through a range of 1-1 and group sessions. A total of 39 groups were delivered.
23 people engaged in our post service groups
9 training sessions were delivered to 155 people, including Dudley Lodge, West Midlands Police, Ofqual and Wyken Primary School

Developments and Initiatives

We had over 100 people supporting our protest on 20th February 2024 against the local authority's decision to stop funding sexual violence services, as well as nearly 3,000 people signing our petition (at the time of writing no additional funding has been provided by statutory agencies).
Our CEO appeared on Midlands Today regarding the above and CRASAC received lots of positive publicity around this issue.
A new triage process has been successfully implemented and there is no longer a wait for initial assessment for counselling. This means that we can signpost people much earlier to pre-therapy support or to external support services if CRASAC if not suitable for their needs. This has also improved the number of non-attended appointments.

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COVENTRY RAPE AND SEXUAL ABUSE CENTRE

REPORT OF THE TRUSTEES for the year ended 31 March 2024

OBJECTIVES AND ACTIVITIES

Psychological education packs have been developed by the counselling team and have been placed in all the therapy rooms.
We were successful in a partnership bid (with RSVP and BCWA) to the Home Office where we are delivering a range of pre-therapy support interventions across the West Midlands PCC region.
We held our first open day since pre-Covid which over 60 professionals attended.
We have developed a new Cope and Recovery Assessment (CARA) tool to support the identification of need, and the monitoring and evaluation of outcomes, which we will be rolling out in spring 2024.
We have developed Key Performance Indicators for all service areas to support us to identify performance issues and implement improvements.
We have been leading the 'Care & Support' strand of the PCC led Sexual Assault and Abuse Board's sexual violence strategy, and also supporting other CJS initiatives including Operation Soteria.
We completed over 56 monitoring reports this year and have commissioned a new database to help us to collect, analyse and report data more efficiently and effectively.

We would like to thank all our amazing fundraisers for going the extra mile this year and providing us with important funds to keep services going, and a special thanks to our ambassador Angela Maton.

We would also like to thank all our volunteers for their time and support this year and look forward to welcoming a new cohort of placement counsellors in the Autumn.

Public benefit

The Trustees have had due regard to guidance published by the Charities Commission on Public Benefit. This is ensured by:

Providing support and advocacy to victims and survivors of sexual violence and abuse;
By recognising that a number of victims suffer a range of disabilities including mental and emotional wellbeing, physical and/or learning difficulties;
Providing outreach services to promote prevention, awareness raising and support;
Providing training to others on sexual exploitation awareness;
Assisting in the research projects of other organisations; and
Working with partners and campaigning for the voice of survivors to be heard.

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COVENTRY RAPE AND SEXUAL ABUSE CENTRE

REPORT OF THE TRUSTEES for the year ended 31 March 2024

ACHIEVEMENT AND PERFORMANCE Charitable activities Outcomes and Impact

CRASAC saves lives. We help people to process their abuse (or the abuse of loved ones), and to cope and recover.

We use bespoke outcome assessment tools to monitor benefits and changes before and after intervention, which demonstrate some of the initial outcomes of the services. We also know anecdotally, from people who get in touch years after support has ended, that the ripple effect of the support has a wider, lasting impact on their family, children, friends, communities, and wider society.

Counselling Outcomes

The list below shows the percentage of counselling clients (those discharged from service with completed questionnaires) who reported improvement or stabilisation in each domain at the end of service:

How confident I feel	95%
Ability to cope with my feelings	95%
Ability to get across what happened to me	92%
I know how I feel	93%
Ability to sleep without nightmares/panic attacks or other
disruptions to sleep	90%
How well I take care of myself	91%
How I feel I fit in and belong	93%
Ability to make decisions about my future	91%
Confidence in asking for help if I felt at risk	87%
I feel I have a say in what happens to me	93%
How easy I find it to make friends or be close to people	87%
Ability to cope with what happened to me without hurting
myself	90%
I know what my rights are	92%
Understanding of where to get help and support	92%
I feel I have people around me I can trust	87%
Understanding of when I am in danger or at risk	87%
How I feel about myself	92%

I SVA Outcomes

The list below shows the percentage of ISVA clients (those discharged from service with completed questionnaires) who reported either an i mprovement or stabilisation in each area of the outcome assessment at the end of service:

How aware I am today of other support services
available to me	98%
How aware I am of my rights and what I am entitled to	100%
How confident I feel about coping with my emotions	100%
How confident I feel	100%
How supported I feel by other people	95%
How in control I feel of my life, decisions & choices	99%
How safe I feel	93%
How well I am taking care of myself physically (e.g.
eating well, exercising)	98%

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COVENTRY RAPE AND SEXUAL ABUSE CENTRE

REPORT OF THE TRUSTEES

for the year ended 31 March 2024

FINANCIAL REVIEW

Reserves policy

CRASAC Board has developed its reserves policy after reviewing the guidance provided by the Charities Commission in their 'Charities and Reserves' document. This policy was reviewed and agreed by the Board at their meeting on 10th June 2024.

Current Policy

The trustees have set a reserves policy which requires a target level of general reserves of £619,000. This target is equivalent to:

Six months of forecast expenditure (£569,000) given the potential risk of many funding streams ceasing simultaneously, allowing for a short window to develop or receive the outcome of new funding bids, and manage the handover of clients to other organisations, in an appropriate manner and,

In addition:

A sum of £50,000 to cover all other financial risks, after taking account of the processes and procedures to mitigate those risks.

The Trustees have set aside funds within four designated reserves, to cover key strategic risks and key infrastructure costs. Some of the funds that were set aside in 2023/2024 have now been spent. The reasons behind the designated funds are as follows:

IT Infrastructure Fund (£14,400) - the purpose of this fund is to allow us to replace IT equipment that has reached its lifespan to enable us to provide a flexible, excellent service.
Redecoration Fund (£2,600) - has been set aside to enhance areas of the building we use that are not currently fit for purpose and refresh tired looking spaces.
Sustainability and Development fund (£14,400) - The aim of this fund is to enable the charity to develop income streams, including external training and connections that will enhance the sustainability of the charity.
Building Fund (£8,400) - there is a risk that the current property becomes unsuitable or unavailable. The aim of this fund is to allow us to prepare for any costs associated with a move, including third party advice.

On the basis of the unrestricted Funds as at 31 March 2024, as set out below, there is a shortfall in target reserves and CRASAC will seek to increase the level over the next 12 months by careful management of expenditure and short-term opportunities for efficiency savings.

	£'000	£'000
Total unrestricted funds		562.8
Less designated funds
IT Infrastructure	14.4
Redecoration	2.6
Sustainability & Development	14.4
Building Fund	8.4
Total Designated Funds		39.8
General Reserves		523
Deficit from target reserves of £619,000		(96)

This is a reasonable level of free reserves and CRASAC will be seeking to increase the level over the next 12 months by careful management of expenditure, short-term opportunities for efficiency savings and increased applications for unrestricted grants to utilise donations and fundraisers to grow our reserves.

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COVENTRY RAPE AND SEXUAL ABUSE CENTRE

REPORT OF THE TRUSTEES for the year ended 31 March 2024

FUTURE PLANS

CRASAC is very grateful to all our funders and fundraisers who have enabled us to maintain and enhance our services and provide specialist interventions and support with thousands of clients and professionals. A significant amount of our funding continues to be for a relatively short period of between one and three years which makes future planning for sustainability difficult in a challenging economic climate. The legacy of Covid19 with the additional impact of cost-of-living crisis makes for challenging forecasting.

Current forecasts show that we have £984,923 of confirmed income for 2024-2025, leaving a shortfall of £153,543. This is not a dissimilar position to one we have faced in previous years and a real achievement given the loss of £150,000 this year from Coventry City Council which was only announced in December 2023. We currently have bids totalling this amount that we are waiting to hear back from and will be making further bids throughout 2024-25 for funding to ensure that we can continue to provide our services.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

Coventry Rape and Sexual Abuse Centre, commonly known as CRASAC, is controlled by its governing document, known as a constitution. CRASAC is a Charitable Incorporated Organisation (CIO) and remains a registered charity.

Recruitment and appointment of new trustees

When individuals volunteer or are identified as having skill sets that would enhance the Board as a Trustee, they are initially interviewed by the Chief Executive Officer, Natalie Thompson. She will then discuss the application with one or both of the Co-Chair's of the Board, who will conduct a second interview before considering putting them forward for appointment to the Board.

Organisational structure

On the 11th November 2021, the Charity became a Charitable Incorporated Organisation (CIO) and is now governed by a new "Foundation" model Constitution whereby the only voting members are the Charity's Trustees.

The Charity is a CIO having been originally incorporated in England on 18th August 2004. The Charity is strategically managed by eight trustees who meet as a Board a minimum of quarterly and are supported by the Chief Executive Officer, together with other staff as appropriate to the subjects being discussed at the meeting. The Trustees continue to bring a diverse range of professional skills and experience to CRASAC. Their experience includes child protection, social care, youth services, mental health, management consultancy, clinical psychology, expertise by experience, accountancy, equalities, and fundraising.

The most senior officer of the Charity, the Chief Executive Officer, is Natalie Thompson, who is supported on the Senior Management Team by Deputy Chief Executive Officer, Jenni Muskett, and Chief Operating Officer, Alev Taylor (who left in April 2024 and is succeeded by Julie Sperling).

The services we provided are:

Counselling
Pre-Therapy Support
Crisis and advocacy support with specialist Independent Sexual Violence advisors (ISVA's)
Outreach and Community Based Support (until December 2023)
External Training provision

We are extremely grateful to all staff and volunteers for their energy, time, commitment and dedication, and their resilience and support throughout the years. Without their support CRASAC could not deliver the support to victims/survivors of sexual violence that we currently provide.

CRASAC has been an accredited member of the BACP (British Association for Counselling and Psychotherapy) for 10 years and adheres to and is guided by BACP approved Guidelines and Ethics. The accreditation is on a rolling annual basis and the last submission was August 2023. In addition, CRASAC successfully achieved the Rape Crisis England and Wales National Service Standards, for which we are externally accredited in 2019 and will be reaccredited in 2024.

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COVENTRY RAPE AND SEXUAL ABUSE CENTRE

REPORT OF THE TRUSTEES

for the year ended 31 March 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT Induction and training of new trustees

There is an induction checklist containing key documents which are issued to all new trustees. All new trustees are given an induction coordinated by the Chief Executive Officer and provided with appropriate documentation about the legal role of a trustee alongside organisational policies and other recommended documents that are relevant to their role.

Risk management

The Trustees have a duty to identify and review the risks to which the Charity is exposed and to ensure appropriate controls are in place to provide reasonable assurances against fraud and error.

The Senior Management Team undertake regular reviews of the operational and strategic risk register, and a strategic risk register is reported to the Board at each Board meeting.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number 1115052

Registered office

PO Box 2464 Coventry West Midlands CV1 1ZA

Trustees

R Hinde A Drury M Stephenson J Sullivan M Hawkins E Esangbedo (resigned 10/06/2024) R Williamson H Creighton Christine Shaw (appointed 11/09/2023, resigned 10/06/2024)

Auditors

Luckmans Duckett Parker Limited Chartered Accountants Statutory Auditors 1110 Elliott Court Herald Avenue Coventry Business Park Coventry West Midlands CV5 6UB

Bankers

HSBC Cathedral Lanes 5/6 High Street Coventry CV1 5RE

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COVENTRY RAPE AND SEXUAL ABUSE CENTRE

REPORT OF THE TRUSTEES

for the year ended 31 March 2024

REFERENCE AND ADMINISTRATIVE DETAILS

Coventry Building Society Oakfield House Binley Business Park Binley Coventry CV3 2TQ

Key Management Personnel

N Thompson (Chief Executive Officer) J Muskett A Taylor

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. 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.

In so far as the trustees are aware:

there is no relevant audit information of which the charity's auditors are unaware; and
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

The trustees are responsible for the maintenance of, and integrity of the charity and financial information included on the charity’s website.

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

................................................................. M Hawkins - Trustee

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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF COVENTRY RAPE AND SEXUAL ABUSE CENTRE

Opinion

We have audited the financial statements of Coventry Rape and Sexual Abuse Centre (the 'charity') for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

give a true and fair view of the state of the charity's affairs as at 31 March 2024 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; and
have been prepared in accordance with the requirements of the Charities Act 2011.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or
the charitable company has not kept adequate accounting records; or
the financial statements are not in agreement with the accounting records and returns; or
we have not received all the information and explanations we require for our audit.

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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF COVENTRY RAPE AND SEXUAL ABUSE CENTRE

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company 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 charitable company'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.

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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF COVENTRY RAPE AND SEXUAL ABUSE CENTRE

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Enquiring of management and employees, including obtaining and reviewing supporting documentation, concerning the charity's policies and procedures relating to:-

Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance.
Detecting and responding to the risks of fraud and whether they were aware of any actual, suspected, or alleged fraud and.
The internal controls established to mitigate risk relating to fraud or non-compliance with laws and regulations.

We identified areas of law and regulation that could reasonably be expected to have a material effect on the financial statements from our general commercial and sector experience, discussions with management (as required by auditing standards) and discussed with management the policies and procedures regarding compliance with laws and regulations.

All identified laws and regulations were communicated throughout the audit team, and they remained alert to any indications of non-compliance throughout the audit.

The most significant considerations for the charitable company were as follows:-

The Charity is subject to laws and regulations that affect the financial statements which include financial reporting legislation, taxation legislation and the Charities Act. We assessed the extent of compliance with these laws and regulations as part of our audit procedures concerning items recorded in the financial statements.
The charity is also subject to other operational laws and regulations where the consequences of noncompliance could have material effect on the amounts or disclosures in the financial statements through imposing fines or withdrawal of funding contracts. Areas where this would have an effect include health and safety, Bribery Act 2010, employment law, data protections and child protection legislation (DBS checks for staff and volunteers).

Auditing standards limit the audit procedures to identifying non-compliance of these laws and regulations to enquiry of management and inspection of regulatory and legal correspondence, if there is any. Therefore, if a breach of operational regulations is not disclosed to us or evident from relevant correspondence, and audit will not detect the breach.

To identify risk of material misstatement due to fraud, we carried out discussions amongst the audit team to assess areas where and how fraud might occur in the financial statements and any potential indicators. The following areas were identified :-

Management override of controls through the posting of inappropriate accounting entries or journals - We do not believe there is a fraud risk relating the revenue recognition as the revenue is straightforward, with limited opportunity for manipulation.

We did not identify any additional fraud risks.

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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF COVENTRY RAPE AND SEXUAL ABUSE CENTRE

We tested the appropriateness of accounting journals and other adjustments made in the accounts preparation based on a risk criteria.

Owing to the inherent limitation of the audit, there is an unavoidable risk that we may not have detected some material misstatements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulation is from the events and transaction reflected in the financial statement, the less likely in the inherently limited procedure required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of fraud, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. Our audit procedures are designed to detect material misstatement. We are not responsible for preventing non-compliance or fraud and cannot be expected to detect non-compliance with all laws and regulations.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

for and on behalf of Luckmans Duckett Parker Limited Chartered Accountants Statutory Auditors Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 1110 Elliott Court Herald Avenue Coventry Business Park Coventry West Midlands CV5 6UB

Date: .............................................

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COVENTRY RAPE AND SEXUAL ABUSE CENTRE

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) for the year ended 31 March 2024

Notes INCOME AND ENDOWMENTS FROM Donations and legacies 2 Charitable activities 4 Provision of services Investment income 3 Other income Total EXPENDITURE ON Charitable activities 5 Provision of services NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD	Unrestricted funds £ 24,500 276,565 10,203 8,976 320,244 355,398 (35,154) 598,034 562,880	Restricted funds £ 1 833,833 - - 833,834 819,526 14,308 7,022 21,330	2024 Total funds £ 24,501 1,110,398 10,203 8,976 1,154,078 1,174,924 (20,846) 605,056 584,210	2023 Total funds £ 40,847 975,287 3,651 7,664 1,027,449 1,124,192 (96,743) 701,799 605,056

The notes form part of these financial statements

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COVENTRY RAPE AND SEXUAL ABUSE CENTRE

BALANCE SHEET 31 March 2024

Unrestricted funds Notes £ CURRENT ASSETS Debtors 12 94,905 Cash at bank and in hand 508,714 603,619 CREDITORS Amounts falling due within one year 13 (40,738) NET CURRENT ASSETS 562,881 TOTAL ASSETS LESS CURRENT LIABILITIES 562,881 NET ASSETS 562,881 FUNDS 15 Unrestricted funds Restricted funds TOTAL FUNDS	Restricted funds £ - 21,329 21,329 - 21,329 21,329 21,329	2024 Total funds £ 94,905 530,043 624,948 (40,738) 584,210 584,210 584,210 562,881 21,329 584,210	2023 Total funds £ 90,478 578,082 668,560 (63,504) 605,056 605,056 605,056 598,034 7,022 605,056

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

............................................. M Hawkins - Trustee

The notes form part of these financial statements

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continued...

COVENTRY RAPE AND SEXUAL ABUSE CENTRE

CASH FLOW STATEMENT for the year ended 31 March 2024

Notes Cash flows from operating activities Cash generated from operations 1 Net cash used in operating activities Cash flows from investing activities Interest received Net cash provided by investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period	2024 £ (58,242) (58,242) 10,203 10,203 (48,039) 578,082 530,043	2023 £ (8,185) (8,185) 3,651 3,651 (4,534) 582,616 578,082

The notes form part of these financial statements

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COVENTRY RAPE AND SEXUAL ABUSE CENTRE LTD

NOTES TO THE CASH FLOW STATEMENT for the year ended 31 March 2024

1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES

ACTIVITIES
		2024	2023
		£	£
Net expenditure for the reporting period (as per	the Statement
of Financial Activities)		(20,846)	(96,743)
Adjustments for:
Interest received		(10,203)	(3,651)
(Increase)/decrease in debtors		(4,427)	71,183
(Decrease)/increase in creditors		(22,766)	21,026
Net cash used in operations		(58,242)	(8,185)
ANALYSIS OF CHANGES IN NET FUNDS
	At 1.4.23	Cash flow	At 31.3.24
	£	£	£
Net cash
Cash at bank and in hand	578,082	(48,039)	530,043
	578,082	(48,039)	530,043
Total	578,082	(48,039)	530,043

2. ANALYSIS OF CHANGES IN NET FUNDS

The notes form part of these financial statements

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COVENTRY RAPE AND SEXUAL ABUSE CENTRE

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' . The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Allocation and apportionment of costs

Where costs are incurred that relate to several funds, the costs are apportioned on the basis of the expected usage between the funds involved.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 20% on cost Fixtures and fittings - 25% on cost Computer equipment - 33% on cost

From 1st April 2014, the Trustees have agreed that assets with a cost of less than £5,000 will not be capitalised but will be allocated to Funds as they are purchased.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

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COVENTRY RAPE AND SEXUAL ABUSE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2024

1. ACCOUNTING POLICIES - continued

Grants receivable and basis of deferral of incoming resources

Grants receivable are recognised when there is an entitlement to request the funds to be paid to the charity, unless the funds relate specifically to certain time periods in which case the income from grants may be deferred and recognised in the appropriate time period.

Termination Payments

Termination payments are contractual payments which are made to an employee if a service or project comes to an end and the charity has to make them redundant. The payments are only made in the event that staff cannot be redeployed to other projects or services within the charity.

Basic financial instruments

Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2. DONATIONS AND LEGACIES

Donations 3. INVESTMENT INCOME Deposit account interest 4. INCOME FROM CHARITABLE ACTIVITIES Activity Service level agreements Provision of services Grants Provision of services Grants received, included in the above, are as follows: Coventry City Council Ministry of Justice West Midlands Police & Crime Commissioner	2024 £ 24,501 2024 £ 10,203 2024 £ 31,565 1,078,833 1,110,398 2024 £ 195,000 317,550 277,926 790,476		2023 £ 40,847 2023 £ 3,651 2023 £ 43,748 931,539 975,287 2023 £ 195,000 270,441 237,373 702,814

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COVENTRY RAPE AND SEXUAL ABUSE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2024

5. CHARITABLE ACTIVITIES COSTS

5.	CHARITABLE ACTIVITIES COSTS
			Support
		Direct	costs (see
		Costs	note 6)	Totals
		£	£	£
	Provision of services	1,130,922	44,002	1,174,924
6.	SUPPORT COSTS
			Governance
		Other	costs	Totals
		£	£	£
	Provision of services	39,659	4,343	44,002
7.	NET INCOME/(EXPENDITURE)
	Net income/(expenditure) is stated after charging/(crediting):
			2024	2023
			£	£
	Auditors' remuneration		4,273	3,990
8.	TRUSTEES' REMUNERATION AND BENEFITS
	There were no trustees' remuneration or other benefits for the year ended		31 March 2024 nor for the
	year ended 31 March 2023.

Trustees' expenses

Trustees' expenses 9. STAFF COSTS Wages and salaries Social security costs Other pension costs The average monthly number of employees during the year was as follows: Counsellors, Crisis Support workers Management	2024 £ 70 2024 £ 890,277 73,005 25,537 988,819 2024 34 3 37	2023 £ - 2023 £ 854,899 74,887 24,615 954,401 2023 34 3 37

No employees received emoluments in excess of £60,000.

Total Trustee and key management personnel remuneration benefits totalled £161,441 (2023: £156,952).

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COVENTRY RAPE AND SEXUAL ABUSE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2024

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 30,687 Charitable activities Provision of services 290,998 Investment income 3,651 Other income 7,664 Total 333,000 EXPENDITURE ON Charitable activities Provision of services 369,189 NET INCOME/(EXPENDITURE) (36,189) Transfers between funds (3,612) Net movement in funds (39,801) RECONCILIATION OF FUNDS Total funds brought forward 637,835 TOTAL FUNDS CARRIED FORWARD 598,034 11. TANGIBLE FIXED ASSETS Fixtures Plant and and machinery fittings £ £ COST At 1 April 2023 and 31 March 2024 11,192 16,087 DEPRECIATION At 1 April 2023 and 31 March 2024 11,192 16,087 NET BOOK VALUE At 31 March 2024 - - At 31 March 2023 - -	Restricted funds £ 10,160 684,289 - - 694,449 755,003 (60,554) 3,612 (56,942) 63,964 7,022 Computer equipment £ 50,007 50,007 - -	Total funds £ 40,847 975,287 3,651 7,664 1,027,449 1,124,192 (96,743) - (96,743) 701,799 605,056 Totals £ 77,286 77,286 - -

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COVENTRY RAPE AND SEXUAL ABUSE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2024

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Social security and other taxes Other creditors Deferred income Deferred income Deferred income at 1st April 2023 Released from previous years Income deferred in the year Deferred income at 31st March 2024		2024 £ 94,905 2024 £ 10,217 18,359 5,237 6,925 40,738 2023 £ 24,425 (24,425) 6,924 6,924		2023 £ 90,478 2023 £ 16,066 17,560 5,453 24,425 63,504 2023 £ 6,322 (6,322) 24,425 24,425

Deferred income relates to grant income deferred to future periods as the income received relates specifically to the 2024/25 accounting period.

14. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year Between one and five years	2024 £ 5,625 - 5,625	2023 £ 7,500 5,625
		13,125

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COVENTRY RAPE AND SEXUAL ABUSE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2024

15. MOVEMENT IN FUNDS

At 1.4.23 £ Unrestricted funds General fund 532,734 IT Infrastructure Fund 18,500 Redecoration Fund 3,600 Sustainability and Development Fund 34,800 Building Fund 8,400 598,034 Restricted funds Other restricted funds 6,619 Innovation Fund 403 7,022 TOTAL FUNDS 605,056 Net movement in funds, included in the above are as follows:	Net movement in funds £ (9,755) (4,058) (1,000) (20,340) - (35,153) 14,710 (403) 14,307 (20,846)	At 31.3.24 £ 522,979 14,442 2,600 14,460 8,400 562,881 21,329 - 21,329 584,210

Unrestricted funds General fund IT Infrastructure Fund Redecoration Fund Sustainability and Development Fund Restricted funds Children In Need Fund Ministry of Justice Rape Support Fund Victim's Fund Male Fund The National Lottery Community Fund Other restricted funds PCC ISVA, Sexual Violence and Abuse Services PCC Sexual Violence/Domestic Violence Innovation Fund Social Prescribing Ministry of Justice Rape and Sexual Abuse Support Fund PCC Cost of Living Home Office - RSVP Partnership TOTAL FUNDS	Incoming resources £ 320,244 - - - 320,244 39,916 82,825 100,805 7,322 85,183 66,061 115,902 41,709 16,478 30,720 198,874 19,510 28,529 833,834 1,154,078	Resources expended £ (329,999) (4,058) (1,000) (20,340) (355,397) (39,916) (82,825) (100,805) (7,322) (85,183) (51,351) (115,902) (41,709) (16,881) (30,720) (198,874) (19,510) (28,529) (819,527) (1,174,924)	Movement in funds £ (9,755) (4,058) (1,000) (20,340) (35,153) - - - - - 14,710 - - (403) - - - - 14,307 (20,846)

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COVENTRY RAPE AND SEXUAL ABUSE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2024

15. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds General fund IT Infrastructure Fund Redecoration Fund Sustainability and Development Fund Building Fund Restricted funds The National Lottery Community Fund Other restricted funds City Council Containment Outbreak Fund Innovation Fund TOTAL FUNDS	At 1.4.22 £ 551,906 20,000 3,970 42,559 19,400 637,835 4,365 175 59,424 - 63,964 701,799	Net movement in funds £ (15,560) (1,500) (370) (7,759) (11,000) (36,189) (7,977) 6,444 (59,424) 403 (60,554) (96,743)	Transfers between funds £ (3,612) - - - - (3,612) 3,612 - - - 3,612 -	At 31.3.23 £ 532,734 18,500 3,600 34,800 8,400 598,034 - 6,619 - 403 7,022 605,056

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NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2024

15. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds General fund IT Infrastructure Fund Redecoration Fund Sustainability and Development Fund Building Fund Restricted funds Children In Need Fund Ministry of Justice Rape Support Fund Victim's Fund Male Fund The National Lottery Community Fund Other restricted funds PCC ISVA, Sexual Violence and Abuse Services City Council Containment Outbreak Fund PCC Sexual Violence/Domestic Violence Innovation Fund Social Prescribing TOTAL FUNDS	Incoming resources £ 330,000 - 3,000 - - 333,000 40,437 248,475 100,805 21,966 96,132 36,173 94,862 - 41,706 8,522 5,371 694,449 1,027,449	Resources expended £ (345,560) (1,500) (3,370) (7,759) (11,000) (369,189) (40,437) (248,475) (100,805) (21,966) (104,109) (29,729) (94,862) (59,424) (41,706) (8,119) (5,371) (755,003) (1,124,192)	Movement in funds £ (15,560) (1,500) (370) (7,759) (11,000) (36,189) - - - - (7,977) 6,444 - (59,424) - 403 - (60,554) (96,743)

IT Infrastructure fund has been set aside for the further development of the database and upgrade of necessary hardware.

Redecoration fund has been set aside to improve areas of the accommodation that are no longer fit for purpose.

Sustainability and Development fund is to enable the charity to develop income streams, including external training and connections that will enhance the sustainability of the charity.

Building Fund is to allow us to set aside funds for one-off costs associated with a move in the coming few years.

Children in Need Fund was provided to enable the charity to provide young people who have been sexually abused to improve their self-esteem, self-confidence along with safer coping strategies.

Ministry of Justice Rape Support Fund has been provided to enable the charity to provide individual therapy to survivors, including the Male Support Fund and practical, emotional, and advocacy support to victims through the Criminal Justice System via the ISVA service.

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COVENTRY RAPE AND SEXUAL ABUSE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2024

15. MOVEMENT IN FUNDS - continued

Victim's Fund has been provided to enable the charity to provide a referral service and individual therapy for survivors. This fund includes the Child Sexual Abuse Fund.

The National Lottery Community Fund has been provided to enable the charity to deliver prevention work to young people and provide age appropriate support, pre-therapy group work, to provide counselling support to women and girls and increase our community engagement through comms.

The PCC ISVA Fund was provided to enable the charity to practical, emotional, and advocacy support to victims through the Criminal Justice System via the ISVA service.

The PCC SV Fund was provided to the charity towards additional individual therapy to survivors via the Counselling service.

Innovation Fund has been provided to enable the charity to offer Women's Circle group support after completing counselling.

Social Prescribing was funded for pre-therapy support for young people as a group which evolved into individual sessions.

City Council Containment Outbreak has been provided to enable the charity to deliver additional temporary counselling support to reduce the increased waiting list.

Other restricted funds include a number of smaller grants for specific projects the Home Office Project in partnership with RSVP and BCWA providing pre-therapy group work, Smallwood Trust in partnership with FWT to support the delivery of Coventry Women's Partnership and The Henry Smith Charity supporting running costs.

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.

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