SUE LAMBERT TRUST (A Company Limited by Guarantee)
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
CONTENTS
| Page | |
|---|---|
| Reference and Administrative Details of the Charity, its Trustees and Advisers | 2 |
| Trustees' Report | 3 - 11 |
| Independent Examiner's Report | 12 |
| Statement of Financial Activities | 13 |
| Balance Sheet | 14 |
| Statement of Cash Flows | 15 |
| Notes to the Financial Statements | 16 - 28 |
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SUE LAMBERT TRUST
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2023
Trustees
Mr B S Higham (Chair) Mr D B Vail Ms T Florence Ms M Carson Mr N J Horsley-Heather (appointed 10 July 2023) Ms C Stevens (appointed 6 December 2022) Mrs J A Howe (Chair) (resigned 5 December 2022) Mr N Goodwin (resigned 4 July 2022) Ms T Hicks (resigned 26 September 2022)
Chief Executive Officer
Mr D C Evans
Company registered number 06217814 Charity registered number 1120957 Registered office St Julians Hall 6 Music House Lane Norwich NR1 1QL
Independent examiner
Price Bailey LLP Chartered Accountants Anglia House, 6 Central Avenue St Andrews Business Park Thorpe St Andrew Norwich Norfolk NR7 0HR
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SUE LAMBERT TRUST
TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023
The Trustees submit their report along with the financial statements of the charity for the year ending 31 March 2023. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity’s governing documents, the Charities Act 2011 and the Charities SORP (FRS 102).
Objectives of Sue Lambert Trust
The objectives of the charity are to preserve and protect the mental and physical health of people who have suffered sexual assault, sexual abuse and/or domestic violence and to advance public education about all matters related to sexual violence.
Our vision
We believe that, with access to the right professional therapeutic help, everyone has the potential to heal and rebuild their lives following the trauma of sexual abuse. Our vision for the future is to be part of a society where anyone who needs our support can easily and promptly access professional, compassionate and personalised therapy to aid that recovery.
Our mission
Our mission is to provide a safe, respectful and welcoming space for people who have experienced sexual abuse or violence at some point in their lives: helping them to heal and build greater resilience following this trauma.
Everything we do comes from a place of kindness and compassion, underpinned by specialist, clinical expertise.
Our clients
Anyone aged 11 or over can self-refer to Sue Lambert Trust. The people we support range from young teenagers to those in later-life, people who may have suffered abuse decades ago and have lived every day with their trauma ever since. All our clients have experienced, or are experiencing, trauma in response to sexual abuse or sexual violence.
Our background
Sue Lambert Trust (SLT) was established in 2007 as a result of the merger of Norwich Rape Crisis and Mpower. It is constituted and registered with the Charity Commission for England and Wales number 1120957 and became incorporated in England and Wales under number 06217814.
2022/23 - the year in review:
During 2022/23 our focus was to embed our three phased approach within our service offering and to grow our capacity to ensure we provide the best therapeutic services that all our clients deserve.
This was met with some challenges, in particular with regards to recruitment and a lack of availability of the required skills to fulfil some roles. Some key roles remained vacant for a significant amount of time during the year including the Head of Counselling. This inhibited our ability to progress initiatives and developments at the desired pace. However, we are extremely grateful to Leigh Doran who supported the organisation on a temporary basis as the Head of Counselling whilst we continued our search for the right person.
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SUE LAMBERT TRUST
TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2023
Strand 1: Recover, heal and build resilience
Our services are organised around a trauma-aware, professional and non-directive, person-centred approach that provides a coherent journey for our clients. This involves:
Recovery, groundwork and stabilisation : supporting clients to develop their sense of safety and increased self-regulation, along with providing opportunities to explore coping strategies to help manage symptoms.
195 clients accessed the service during the year and were given support with debt, finances, benefits, housing, advocacy and emotional stabilisation.
Healing and therapy : increasing the range of therapeutic interventions we can offer,
based on the client’s needs.
488 people accessed our support through our counselling service, providing up to 52 sessions to each person; a few clients with particularly profound needs required significantly more sessions. In total 7,363 counselling sessions were provided through our network of 43 counsellors.
Building resilience and reintegration : providing opportunities for clients to increase and develop their social and support networks; building up resilience and a sense of safety, including financial security; developing skills for daily life, including making healthy choices. Through this work, we are building confidence and independence for our clients so that they can go on to live a happy, fulfilling life in the future and no longer have dependency on us for support.
During the year we were successful in securing two new grants to support the development of more groups and implement an outreach service. This funding allowed us to focus on setting up groups for people and communities that may not traditionally seek support from Sue Lambert Trust. One grant was from the Norfolk Police and Crime Commissioners Office, and another was five-year funding from the National Lottery supporting our work in Great Yarmouth. Two new Outreach and Group Co-Ordinator posts were supported through these funds – one in Norwich and one in Great Yarmouth.
The impact of our work – client feedback
At the end of their 12 months of support with Sue Lambert Trust, 83% of our clients reported a significant improvement in their mental health and wellbeing (CORE Analysis).
86 clients responded to a request for outcome monitoring, and went on to report the following outcomes (13% response rate):
99% reported that our therapy helped with their emotional wellbeing. 89% reported that our support improved their coping mechanisms. 96% reported that our support helped with their self esteem. 89% reported that our support helped with their day-to-day living (1% recorded not relevant) 82% reported our support reduced their suicidal thoughts
76% reported that our support helped with their relationships (7% recorded not relevant)
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SUE LAMBERT TRUST
TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2023
“You have every right to feel safe, secure and to take back control. It’s not easy to go through therapy, but it will, in the long run, help you to heal and move forwards. Sue Lambert Trust matched me with an incredible counsellor. They made me feel I had someone by my side, someone who would listen and believe me." Mia, client.
Strand 2: Clients’ voices
Our clients are at the very centre of our organisation. It’s therefore imperative that we provide our clients with a voice and listen carefully and respectfully to what they tell us.
During the year a Service Development Group was set up as a way to capture clients’ voices.
This group met up until August 2022. Due to staff changes it did not meet again during the year. The group is now being replaced with a client reference group that will provide guidance to all our services.
86 clients responded to a request for feedback after taking part in the Service Development Group, and reported the following (13% response rate):
99% agreed or strongly agreed that they felt listened to 100% agreed or strongly agreed that Sue Lambert Trust is a professional organisation 98% agreed or strongly agreed that Sue Lambert Trust is a caring organisation 99% agreed or strongly agreed that all the support was useful 97% agreed or strongly agreed that they would use our services again if needed
Looking inward, we also developed our internal organisational processes to systematically capture client outcomes and feedback. In support of this we implemented a new CRM system (Oasis) in March 2023 that would also help with information sharing, giving all staff and counsellors access to client information.
“After feeling broken for so long, my wonderful counsellor helped me to understand that while my history couldn’t be erased, and my past wouldn’t vanish, the psychological wounds I’d been left with could be repaired. She was simply amazing." Donna-Louise, Client.
Strand 3: Experience and influence
Sue Lambert Trust is the main charity in Norfolk which provides professional support and therapeutic counselling for people who have experienced sexual violence or abuse. We are a wellestablished and highly respected charity and have been providing our services to people in Norfolk for more than 40 years.
We provide an authoritative voice in the field of managing and coping with the trauma caused by sexual violence and sexual abuse. We are committed to using our platform and sharing our experience, expertise, knowledge and skills, to raise greater awareness about the trauma sexual abuse causes. It is only by using our voice, talking openly, creating better understanding and addressing the very real issues relating to sexual abuse and sexual violence that we can help wider society to actively work to prevent abuse from occurring in the first place and look to protect those at risk.
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SUE LAMBERT TRUST
TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2023
We continue to develop our relationships with the local media, and between April 2022 and end of March 2023, Sue Lambert Trust received 39 pieces of (known) media coverage – in print, online and on the radio (including editorial features, interviews, news stories and requests for comment.) Our combined social media following across all channels (Instagram, Twitter, LinkedIn and Facebook) grew from 1,846 to a community of 2,170. Ensuring an ongoing, proactive communications programme with the press and having regular engagement with people on social media ensures Sue Lambert Trust is seen and positioned as the specialists in Norfolk on issues relating to trauma and sexual abuse. We are regularly approached by the media for comment on breaking news stories relating to sexual violence and abuse. Our website had on average 1145 visits per month helping to drive engagement with our services and raise awareness of who we are and what we do.
One of the more memorable events of last year was meeting Sue Lambert’s family who chose to run the Blickling Half Marathon in support of the organisation. They have continued their relationship into 2023 with further fundraising activities.
https://folkfeatures.co.uk/running-in-memory-of-great-aunt-sue/
Strand 4: Sustainability
Sadly, we know that there will never be a shortage of clients for Sue Lambert Trust. We must therefore build an organisation that is robust, financially secure and flexible: enabling us to grow and adapt to meet the future needs of our clients.
We would like to thank the Norfolk Office of the Police and Crime Commissioner, the National Lottery, Henry Smith Charity, Norwich City Council, Ministry of Justice, NHS Norfolk and Waveney ICB, John Jarrold Trust, the Ellerdale Trust along with the many individuals that have supported the organisation throughout the year.
We continue to build on our individual and regular donations to diversify our income streams and avoid over reliance on one area of income.
During 2022/23 we reviewed our programme of remuneration of our counsellors. We have continued the remuneration of any sessions above three voluntary sessions per week with the change in the level of remuneration reflecting the experience of the counsellor.
Strand 5: Our people
Without our staff and volunteers Sue Lambert Trust would be nothing. We are committed to ensuring that all our people are well-supported, motivated and developed within the organisation as well as demonstrating our appreciation for all they do.
As at the end of March 2023 Sue Lambert Trust employed 13.12 staff (FTE) compared with 12.49 staff (FTE), in the previous year. This excludes 1.8 positions (FTE) that remained vacant as at the end of March 2023.
All volunteers must complete our induction course prior to starting work with clients. This applies equally to qualified counsellors, counsellor trainees and support workers. During 2022-23 we delivered two foundation courses from which we recruited 15 new counsellors. As at the end of March 2023 we had a total of 43 counsellors (57 at the end of March 2022).
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SUE LAMBERT TRUST
TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2023
During the year, alongside our foundation course, we delivered a training programme for our staff teams covering the following topics:
Honour Based Abuse Pre-Trial Therapy LGBTQ+ Awareness Race Culture and Me Mental Health First Aid (for non-clinical staff) Trauma Theory and Practice Autism Safeguarding
All counsellors and relevant staff receive regular clinical supervision sessions, to help them maintain their focus on clients, and to support them in managing the pressures they experience because of their roles. We also organise and host regular self-care and wellbeing activities for our staff and counsellors. We held two sessions (Norwich and Great Yarmouth) in November 2022 where all staff and counsellors were invited to attend a day of well-being activities, creativity and development opportunities.
“Sue Lambert Trust provides a brilliantly supportive environment for counsellors as well as clients. It has excellent induction training, to find out about our client group. We receive annual safeguarding training, which is vitally important, plus there is a continuous professional development program for counsellors and staff too." Bev, Counsellor.
Managing the rise in demand
In order to maintain our capacity, we continued with the following programmes:
3+Programme – Sue Lambert Trust offers payments to any counsellor who complete above three voluntary sessions per week.
Diverse modes of service delivery – we have continued to offer sessions face to face, and online or by telephone. This has broadened our opportunities to work across Norfolk, reaching clients who cannot or prefer not to travel to Norwich or Great Yarmouth.
Case management – systems were implemented to provide an easily accessible overview of the client’s journey and engagement; enabling counsellors to easily discuss matters with their Deputy Clinical Leads and clinical supervisors. This resulted in counsellors receiving the support they required, when they needed it.
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SUE LAMBERT TRUST
Trustees' Report (continued) for the year ended 31 March 2023
Financial results
Funding received in 2022/23
Sue Lambert Trust continues to receive funding from the Ministry of Justice Rape Support Fund, the Office of the Police and Crime Commissioner Norfolk, Norfolk and Waveney ICB, Norwich City Council and the National Lottery. We were also successful in raising significant core funding from charitable trusts including the Henry Smith Charity along with local trusts including Ellerdale, and John Jarrold Trust.
In year results
During the period, the charity raised £645,606 (2022: £1,165,185) with 75% (2022: 35%) of income coming from the Norfolk Police and Crime Commissioner and the Ministry of Justice. Revenue expenditure incurred was £746,154 (2022: £707,886) with 60% (2022: 55%) of expenses being salaries. The £100,548 deficit was largely offset by unrestricted funding received in the previous year that partly related to services we provided in 2022/23.
The Board of Trustees has approved three designated funds in support of our future goals. The funds are:
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Increasing capacity and developing new client services
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Invest in securing financial sustainability through fundraising and external
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communications
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Provision for premises expenditure following the acquisition of Music House Lane.
Reserves policy
To ensure that sufficient funds are available to manage potential future liabilities and maintain full service delivery, Sue Lambert Trust aims to set aside an amount of free reserves to cover a minimum of three months’ running and operational costs. Sue Lambert Trust intends to hold a further minimum of three months’ operational costs to allow a phased withdrawal of services and any severance payments due to staff should the need arise.
It is vital for the wellbeing of our clients that access to our services is not suddenly cut off, but rather sensitively and gradually reduced should the worst happen, and the Trust has to close.
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SUE LAMBERT TRUST
Trustees' Report (continued)
for the year ended 31 March 2023
The free reserves target based on the above scenario is recalculated annually and agreed by the Trustees as part of the budget planning process. The free reserves target at the year-end was £395,818 and excludes any restricted funding, designated funding, or fixed assets.
At the end of year, our free reserves totalled £320,388 and represents 81% of the target. The Trustees intend to build additional free reserves to meet the current target by obtaining unrestricted funding wherever possible, as well as funding which will cover an apportionment of central overheads.
Public benefit
The Trustees confirm that they have referred to the Charity Commission’s general guidance on public benefit when reviewing the charitable company’s aims and objectives and in planning future activities and setting policy for the year as follows:
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There is an identifiable benefit to the public from the provision of counselling and support services. This is recognised by our clients as well as Health and Social Services. These benefits are consistent with the charity’s aims and objectives.
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Our services are accessible to all members of the public. The charity makes a clear commitment that all clients - irrespective of the minority group(s) they might represent e.g., sexual orientation, ethnicity, religion, race etc. - are welcome and able to access our services. The Board of Trustees will seek to ensure that its make-up reflects the profile of the community it serves.
Going concern
The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
Organisation
The current Trustees (who are also the directors of the company for the purposes of company law) and the charity’s chief executive officer, who have served during the year and since the year end, are set out on page 1 of this document. The Trustees listed below have held office during the whole of the period from 1 April 2020 to the date of this report.
Mr B S Higham (Chair) Mr D B Vail Ms T Florence Ms M Carson
Other changes in Trustees holding office are as follows:
Mr N J Horsley-Heather (joined Jul 2023) Ms C Stevens (joined Dec 2022) Mrs J A Howe (Chair) (Resigned Dec 2022) Mr N Goodwin (Resigned Jul 2022) Ms T Hicks (Resigned Sept 2022)
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SUE LAMBERT TRUST
Trustees' Report (continued) for the year ended 31 March 2023
Sue Lambert Trust recognises the need for its Board to have the relevant skills and commitment essential to the effective governance and management of the charity. The Trustees meet on a bimonthly basis at full board meetings, and, in addition, the finance sub-group Trustees also meet bimonthly.
Recruitment of new trustees is the responsibility of existing trustees. The recruitment policy will be based upon the principle of fairness, transparency and equality of opportunity. Relevant training is provided.
Risk management
The Trustees conduct their own review of major risks to which Sue Lambert Trust is exposed. These procedures are reviewed periodically to make sure they still meet the needs of the charity and are as follows:
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An annual review of the risks which the charity may face
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The establishment of the systems and procedures to mitigate those risks identified
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The implementation of procedures designed to minimise potential impact on the charity should any of the risks materialise.
| Risk Description | Managing Actions |
|---|---|
| Staff and volunteer shortages resulting in interruption of service |
1. Staff and Counsellor wellbeing strategy developed. 2. Ongoing strategic recruitment plan. 3. Remuneration policy for counsellors. 4. Undertaking annual salary scales review. 5. Staff and counsellor surveys to inform actions for wellbeing. |
| Demand for service exceeds supply |
1. Partnership with sister charities to develop capacity. 2. Wrap around services in place and contribute to effective and efficient therapy. 3. Utilise designated funds to provide additional services to clients and build capacity. |
| Loss of personal data and high risk/sensitive personal data |
1. Data Protection, GDPR and Confidentiality as core training for all. 2. Secure CRM implementation across the organisation. |
| Government funding cuts |
1. Increase and develop additional income streams. 2. Obtain longer term contracts where possible. 3. Aim to limit grant sizes to 33% of forecast income. |
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SUE LAMBERT TRUST
Trustees' Report (continued) for the year ended 31 March 2023
Independent examiner
Price Bailey LLP have expressed their willingness to act as examiners and a resolution for their appointment was passed in our April 2023 general meeting.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and in accordance with the General Directions given by the Charities Commission under Section 145(5)(b) of the Charities Act 2011.
ON BEHALF OF THE TRUSTEES:
B S Higham
~~……………………………………~~ .. Benedict S Higham (Dec 6, 2023, Benedict Higham12:10pm)
06 Dec 2023 Date…..………………………2023
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SUE LAMBERT TRUST
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023
I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2023 which are set out on pages 13 to 28.
Responsibilities and basis of report
As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Since the company’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 I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants of England and Wales (ICAEW), 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:
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accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts 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
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the accounts 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 accounts in accordance with the Financial Reporting Standard applicable in the UK and 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 be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Suzanne Goldsmith FCA
Price Bailey LLP Chartered Accountants
Anglia House, 6 Central Avenue St Andrews Business Park Thorpe St Andrew Norwich NR7 0HR
Date: 13 December 2023
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SUE LAMBERT TRUST
STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023
| Note Income: Donations and legacies 2 Income from charitable activities 3 Investment income 4 Total income Expenditure: Cost of raising funds 5 Expenditure on charitable activities 6 Total expenditure Net (expenditure) / income for the year, being movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 14 |
Unrestricted Restricted Funds Funds Total Funds 2023 2023 2023 £ £ £ 19,955 - 19,955 64,200 555,840 620,040 5,611 - 5,611 89,766 555,840 645,606 21,592 13,212 34,804 169,020 542,330 711,350 190,612 555,542 746,154 (100,846) 298 (100,548) 1,058,000 36,423 1,094,423 957,154 36,721 993,875 |
Total Funds 2022 £ 283,924 881,068 193 |
|---|---|---|
| 1,165,185 | ||
| 25,945 681,941 |
||
| 707,886 | ||
| 457,299 637,124 |
||
| 1,094,423 |
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 16 to 28 form part of these financial statements
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SUE LAMBERT TRUST
COMPANY NUMBER: 06217814
BALANCE SHEET AS AT 31 MARCH 2023
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | |||
| Fixed Assets | |||||
| Tangible assets | 9 | 324,446 | 345,073 | ||
| Intangible assets | 10 | 5,850 | 7,020 | ||
| 330,296 | 352,093 | ||||
| Current assets | |||||
| Debtors | 11 | 21,858 | 211,098 | ||
| Cash at bank and in hand | 910,061 | 614,261 | |||
| 931,919 | 825,359 | ||||
| Liabilities | |||||
| Creditors: amounts falling due | |||||
| within one year | 12 | (268,340) | (83,029) | ||
| Net current assets | 663,579 | 742,330 | |||
| Total net assets | 993,875 | 1,094,423 | |||
| The funds of the charity: | |||||
| Restricted funds | 14 | 36,721 | 36,423 | ||
| Unrestricted funds | 14 | 957,154 | 1,058,000 | ||
| Total funds | 993,875 | 1,094,423 |
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small company’s regime.
The Trustees consider that the charity is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 ("the Act") and members have not required the charity to obtain an audit for the year in question in accordance with section 476 of the Act.
The Trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
06 Dec 2023 Approved by the trustees on and signed and authorised for issue on their behalf by:
B S Higham ~~Benedict Higham~~ Benedict S Higham (Dec 6, 2023, Trustee12:10pm)
The notes on pages 16 to 28 form part of these financial statements
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SUE LAMBERT TRUST
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023
| Cash flows from operating activities: Net (expenditure)/income for the year (as per the SOFA) Adjustments for: Depreciation charges Amortisation charges Decrease/(Increase) in debtors Increase in creditors Interest received Net cash provided by operating activities Cash flows from investing activities: Purchase of property, plant and equipment Purchase of intangible fixed assets Interest received Net cash used in investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the period Cash and cash equivalents at the end of the reporting period Cash in hand Total cash and cash equivalents at end of the period |
2023 £ (100,548) 30,487 1,170 189,240 185,312 (5,611) 300,050 (9,860) - 5,611 (4,250) 295,800 614,261 910,061 910,061 910,061 |
2022 £ 457,299 22,294 - (80,206) 51,824 (193) |
|---|---|---|
| 451,018 | ||
| (248,588) (7,020) 193 |
||
| (255,415) | ||
| 195,603 | ||
| 418,658 614,261 |
||
| 614,261 614,261 |
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SUE LAMBERT TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
1 Accounting policies
General information
The Charity is a company limited by guarantee and was incorporated in the United Kingdom. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The number of members in 2023 were 8 (2022: 5). The registered office is St Julians Hall, 6 Music House Lane, Norwich, NR1 1QL. The registered company number is 06217814 and the registered charity number is 1120957.
1.1 Basis of preparation
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The financial statements have been prepared under the historical cost convention. The financial statements have also been prepared in accordance with the Charities Act 2011 and the Charities SORP (FRS 102) (effective 1 January 2019). Sue Lambert Trust meets the definition of a public benefit entity under FRS 102.
The financial statements are presented in pounds sterling (£), rounded to the nearest pound.
1.2 Going concern
The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
1.3 Fund accounting
Funds held by the charity are:
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Unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
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Designated funds which are unrestricted funds earmarked by the trustees for particular purposes.
· Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
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SUE LAMBERT TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 (continued)
1 Accounting policies (continued)
1.4 Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the items of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Voluntary income is received by the way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. The value of services provided by volunteers has not been included.
Grants are recognised in full in the Statement of Financial Activities in the year which they are receivable.
Income from investments are included when receivable.
Rental income is recognised in the period to which the rental property is provided to the tenants.
For legacies, entitlement is taken on a case by case basis at the earlier of the date when the Charity is aware that probate has been granted, and either:
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the estate has been finalised and estate accounts have been received by the charity; or
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when a distribution is received from the estate.
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis under the following headings:
Expenditure on charitable activities comprises of the costs incurred by the charity in the delivery of its activities and services for its beneficiaries, activities undertaken to further the purpose of the charity and their associated support costs.
Allocation of support costs
Support costs are those functions that assist the work of the Charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the Charity's activities. These costs have been allocated to expenditure on charitable activities based on cost and employee time.
Governance costs are included in support costs and relate to the direct running of the Charity, allowing it to operate and generate the information required for public accountability. They include the costs of accounts preparation and independent examination.
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SUE LAMBERT TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (continued)
1 Accounting policies (continued)
1.6 Tangible fixed assets and depreciation
Assets which are intended to be of ongoing use to the Charity in carrying out its activities are capitalised as fixed assets. All purchased fixed assets are initially recorded at cost.
Assets donated for use by the charity are recognised as income when receivable and capitalised at their open market value.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Freehold property - 2% straight-line Office furniture - 33% straight-line Computer equipment - 33% straight-line Improvements to property over the period remaining on the lease or 12 years if the improvements relate to the freehold property.
1.7 Intangible fixed assets and amortisation
Intangible assets are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. Intangible assets are initially recognised at cost and are subsequently measured at cost net of amortisation and any provision for impairment. Current amortisation rates are as follows:
Website -20% straight-line
1.8 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any discounts due. Accruing income is included at the best estimate of the amounts receivable at the balance sheet date.
1.9 Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
1.10 Creditors
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any discounts due.
1.11 Pensions
The Charity provides a defined contribution pension scheme, whereby the charity and its staff each fund the scheme, managed by a third party provider, the assets of which are held by the provider separately from the assets of the charity. The pension charge in the financial statements represents the amounts payable by the charity to the fund in respect of the period.
1.12 Operating leases
Operating leases are recognised over the period of which the lease falls due.
Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the period of the lease.
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SUE LAMBERT TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 (continued)
1 Accounting policies (continued)
1.13 Taxation
The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
1.14 Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Fixed assets are recorded at depreciated historical cost.
1.15 Critical accounting estimates
The are no judgements or critical accounting esitmates which have been used in the preparation of these financial statements.
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SUE LAMBERT TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (continued)
2 Income from donation, grants and legacies
| Donations Legacies Other trusts Government grants Total |
Unrestricted Unrestricted 2023 2022 £ £ 19,955 21,945 - 35,205 - 226,750 - 24 19,955 283,924 |
Unrestricted Unrestricted 2023 2022 £ £ 19,955 21,945 - 35,205 - 226,750 - 24 19,955 283,924 |
|---|---|---|
| 283,924 |
3 Income from charitable activities
| **Unrestricted ** | Restricted | Restricted | Total | **Unrestricted ** | Restricted | Total | |
|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | Funds | ||
| 2023 | 2023 | 2023 | 2022 | 2022 | 2022 | ||
| £ | £ | £ | £ | £ | £ | ||
| Community Workshop | |||||||
| Trustees | - | - | - | - | 34,808 | 34,808 | |
| Ellerdale | 6,200 | - | 6,200 | 3,000 | - | 3,000 | |
| Henry Smith | 50,000 | - | 50,000 | 50,000 | - | 50,000 | |
| John Jarrold Trust | 1,000 | - | 1,000 | - | - | - | |
| MOJ Rape Support Fund | - | 270,698 | 270,698 | - | 225,661 | 225,661 | |
| Mrs Smith and Mount Trust | - | - | - | - | 3,000 | 3,000 | |
| NHS Norfolk and Wavney | |||||||
| CCG | - | - | - | 200,000 | - | 200,000 | |
| Norfolk Police and Crime | |||||||
| Commissioner | - | 213,642 | 213,642 | - | 180,000 | 180,000 | |
| Norwich City Council | 7,000 | - | 7,000 | 7,000 | - | 7,000 | |
| The National Lottery | |||||||
| Community Fund | - | 71,500 | 71,500 | - | 147,599 | 147,599 | |
| Tudor Trust | - | - | - | 30,000 | - | 30,000 | |
| 64,200 | 555,840 | 620,040 | 290,000 | 591,068 | 881,068 |
| 4 Investment income Bank interest Rental income |
Unrestricted Unrestricted 2023 2022 £ £ 4,662 193 949 - 5,611 193 |
Unrestricted Unrestricted 2023 2022 £ £ 4,662 193 949 - 5,611 193 |
|---|---|---|
| 193 |
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SUE LAMBERT TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (continued)
5 Raising Funds
| Raising Funds | ||
|---|---|---|
| Salaries Event Costs Fundraising Assistance |
Total Funds 2023 £ 29,908 1,346 3,550 34,804 |
As restated Total Funds 2022 £ 24,295 - 1,650 |
| 25,945 |
During the year, total expenditure on raising funds was £34,804 (2022, £25,945) of which unrestricted expenditure amounted to £21,592 (2022, £25,945) and restricted expenditure amounted to £13,212 (2022, £nil). Costs are allocated directly to the relevant fund.
The prior year restatement relates to the reclassification of salaries and fundraising assistance totalling £25,945 to raising funds from expenditure on charitable activities.
6 Expenditure on charitable activities
| Direct Expenditure on Charitable Activities Salaries Temporary staff Supervision Freelance services Telephone Stationery Postage Printing Travel and Subsistence Light and Heat Room Hire Rent Rates Training Recruitment Information Materials Client Access Fund Depreciation of Freehold Property Depreciation of Improvements to Property Depreciation of Office Furniture Depreciation of Computer Equipment Amortisation of Website |
Total Funds 2023 £ 279,317 28,686 31,451 75,284 8,825 3,446 23,283 (14,248) 4,081 8,150 1,341 23,194 7,851 382 2,515 750 17,616 565 11,556 1,170 515,215 |
As restated Total Funds 2022 £ 256,614 18,891 32,696 86,826 7,293 3,507 20,262 27,558 949 9,892 2,092 7,313 10,154 462 640 - 17,662 560 4,072 - |
|---|---|---|
| 507,443 |
The prior year restatement relates to the reclassification of salaries totalling £24,295 to raising funds from specific expenditure on charitable activities.
21
SUE LAMBERT TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 (continued)
6 Expenditure on Charitable Activities (continued)
| Support Costs Salaries Insurance IT Consumables and Maintenance Marketing and Communications Repairs and Maintenance Subscriptions Cleaning Waste Collection Sundry expenses Payroll Wellbeing Support Bookkeeping Website Governance costs: Accountancy Professional Fees Total |
As restated Total Total Funds Funds 2023 2022 £ £ 106,342 91,808 6,241 5,311 6,850 3,434 30,216 25,592 6,097 4,294 11,891 6,740 7,262 5,991 1,618 1,543 2,429 4,042 1,939 1,890 5,776 - - 9,482 956 195 5,115 2,365 3,403 11,811 |
|---|---|
| 196,135 174,498 |
During the year, total expenditure on charitable activities was £711,350 (2022, £681,941), of which unrestricted expenditure amounted to £168,432 (2022, £57,676) and restricted expenditure amounted to £542,330 (2022, £624,265). Costs are allocated directly to the relevant fund.
The prior year restatement relates to the reclassification of professional fees totalling £1,650 to raising funds from expenditure on charitable activities, support costs.
7 Net (Expenditure) / Income for the year is after charging:
| Depreciation and amortisation of fixed assets Independent examination fee Operating lease rentals Fees payable to the Charity's Independent Examiner in respect of other services |
2023 £ 31,657 2,750 2,365 8,150 44,922 |
2022 £ 22,294 2,365 - 13,326 |
|---|---|---|
| 37,985 |
8 Analysis of staff costs and key management personnel
| Wages and salaries Social security costs Pension costs Temporary staff |
2023 £ 381,835 23,915 9,816 28,686 444,252 |
2022 £ 343,474 22,211 7,032 18,891 |
|---|---|---|
| 391,608 |
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SUE LAMBERT TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 (continued)
8 Analysis of staff costs and key management personnel (continued)
The charity trustees were not paid any other benefits from employment with the charity in the period (2022: £nil) neither were they reimbursed expenses during the period (2022: £nil).
The average monthly head count was 22 (2022: 18).
No employees received employee benefits excluding pension contributions over £60,000 (2022: none).
The Trust considers that the key management personnel comprises the Chief Executive Officer, Head of Counselling, Operations Manager, and Finance Manager.
Employee benefits of key management personnel of the Trust were £117,701 (2022: £149,272).
9 Tangible fixed assets
| Cost At start of period Additions At end of period Depreciation At start of period Charge for the period At end of period Net book value at the end of the period Net book value at the start of the period |
Freehold Improvements Office Computer Property To Property Furniture Equipment Total £ £ £ £ £ 225,000 186,389 5,196 41,186 457,771 - - 4,338 5,522 9,860 |
|---|---|
| 225,000 186,389 9,534 46,708 467,631 |
|
| - 92,791 4,864 15,043 112,698 750 17,616 565 11,556 30,487 |
|
| 750 110,407 5,429 26,599 143,185 |
|
| 224,250 75,982 4,105 20,109 324,446 |
|
| 225,000 93,598 332 26,143 345,073 |
Included in freehold property is land at a value of £112,500 which is not depreciated (2022: £112.500).
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SUE LAMBERT TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 (continued)
10 Intangible fixed assets
| Cost At start of period At end of period Depreciation At start of period Charge for the period At end of period Net book value at the end of the period Net book value at the start of the period 11 Debtors Trade debtors Prepayments and accrued income 12 Creditors: amounts falling due within one year Trade creditors Other creditors Accruals and deferred income Other taxation and social security |
2023 £ 390 21,468 21,858 2023 £ 40,601 15,969 205,538 6,232 268,340 |
Website £ 7,020 |
|---|---|---|
| 7,020 | ||
| - 1,170 |
||
| 1,170 | ||
| 5,850 | ||
| 7,020 | ||
| 2022 £ 200,000 11,098 |
||
| 211,098 | ||
| 2022 £ 54,778 - 28,251 - |
||
| 83,029 |
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SUE LAMBERT TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 (continued)
13 Deferred income
| At 1 April 2022 Amount deferred in year Amounts released At 31 March 2023 |
2023 £ 3,000 200,300 (3,000) 200,300 |
2022 £ - 3,000 - |
|---|---|---|
| 3,000 |
Deferred income relates to the NHS ICB and FSNB funding paid in advance.
14 Funds summary
| 2023 Restricted funds Virgin Money Community Workshop Trustees National Lottery Ministry of Justice (Core) Ministry of Justice (Male rape support) Total restricted Designated funds Client services fund Financial stability fund Property fund Total designated Unrestricted funds Total unrestricted Total funds Norfolk Police and Crime Commissioner Norfolk Police and Crime Commissioner Norfolk Police and Crime Commissioner |
Balance at the start of the period Income Expenditure Balance at end of the period £ £ £ £ 790 - (790) - 27,002 - (753) 26,249 - 71,500 (66,695) 4,805 8,631 - (2,964) 5,667 - 180,000 (180,000) - - 33,641 (33,641) - - 261,807 (261,807) - - 8,892 (8,892) - |
|---|---|
| 36,423 555,840 (555,542) 36,721 |
|
| 170,000 - - 170,000 80,000 - (10,230) 69,770 70,000 - (3,300) 66,700 |
|
| 320,000 - (13,530) 306,470 738,000 89,766 (177,082) 650,684 |
|
| 1,058,000 89,766 (190,612) 957,154 |
|
| 1,094,423 645,606 (746,154) 993,875 |
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SUE LAMBERT TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 (continued)
14 Funds summary (continued)
| 2022 Restricted funds Alan Boswell ASDA Foundation Broadland Meridian Charles Littlewood Hill Trust Community Workshop Trustees Healthy Norwich Ministry of Justice Mrs Smith and Mount Trust Norfolk Community Foundation Norfolk Police and Crime Commissioner RC Snelling Charitable Trust Surviving Together Virgin Money Total restricted Designated funds Client services fund Financial stability fund Property fund Total designated General funds Total unrestricted Total funds The National Lottery Community Fund |
Balance at the start of the year Income Expenditure Transfers between funds Balance at end of the year £ £ £ £ £ 2,582 - (2,582) - - 25 - (25) - - 1,501 - (1,501) - - 119 - (119) - - - 34,808 (7,806) - 27,002 307 - (307) - - 52,800 225,661 (278,461) - - - 3,000 (3,000) - - 704 - (704) - - 8,631 180,000 (180,000) - 8,631 273 - (273) - - 534 - (534) - - 1,000 147,599 (148,599) - - 1,144 - (354) - 790 |
|---|---|
| 69,620 591,068 (624,265) - 36,423 |
|
| 85,000 - - 85,000 170,000 40,000 - - 40,000 80,000 35,000 - - 35,000 70,000 |
|
| 160,000 - - 160,000 320,000 407,504 574,117 (83,621) (160,000) 738,000 |
|
| 567,504 574,117 (83,621) - 1,058,000 |
|
| 637,124 1,165,185 (707,886) - 1,094,423 |
Restricted Fund
Description, nature and purpose of the fund
Community Workshop Trustees Ministry of Justice
Ministry of Justice Norfolk Police and Crime Commissioner
Norfolk Police and Crime Commissioner
Norfolk Police and Crime Commissioner
Maintenance of Music Lane building and professional fees related to fund transfer
Received for provision of emotional and practical support for victims of rape and other forms of sexual abuse
Male rape group support services
Money received in 2021 for new CRM system
Received for charitable activities in South Norwich, Norwich and Broadland.
Employ a Support Group and Outreach Lead and provide group sessions
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SUE LAMBERT TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 (continued)
National Lottery Virgin Money
Received for charitable activities at Great Yarmouth Received for improvements to Music House Lane Courtyard
The general reserve represents funds of the charity which are provided on an unrestricted basis. It includes donations, fund raising and surpluses and deficits arising from projects funded from various external sources.
Designated funds
Client services fund
For increasing capacity and developing new client services.
Financial stability fund
Property fund
To invest in securing future financial stability through fundraising and external communications.
Provision for premises expenditure.
In the prior year there was a £160,000 transfer from the unrestricted funds to the designated funds to develop new client services through a resilience programme which commenced in 2023, providing security to the organisation for future years and maintaining and improving our premises in Norwich.
15 Net assets by funds
| 2023 Tangible fixed assets Intangible fixed assets Debtors Cash Creditors falling due in less than one year 2022 Tangible fixed assets Intangible fixed assets Debtors Cash Creditors falling due in less than one year |
Unrestricted funds Restricted funds Total funds 2023 £ £ £ 324,446 - 324,446 5,850 - 5,850 21,858 - 21,858 873,340 36,721 910,061 (268,340) - (268,340) |
|---|---|
| 957,154 36,721 993,875 |
|
| Unrestricted funds Restricted funds Total funds 2022 £ £ £ 345,073 - 345,073 7,020 - 7,020 211,098 - 211,098 577,838 36,423 614,261 (83,029) - (83,029) |
|
| 1,058,000 36,423 1,094,423 |
16 Pension commitments
The Charity operates one defined contribution pension scheme. The assets of the schemes are held separately from those of the Charity in independently administered funds. The total pension cost charge represents contributions payable by the Charity to the funds and amounted to £9,816 (2022: £7,032). No amounts are outstanding at year end (2022: £354).
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SUE LAMBERT TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 (continued)
17 Operating lease commitments
At 31 March 2023, Sue Lambert Trust had future minimum lease payments under non-cancellable operating leases as follows:
| Expiry date: Under 1 year Between 2 and 5 years After more than 5 years Land and buildings |
2023 £ 8,000 30,000 - 38,000 |
2022 £ 8,000 32,000 6,000 |
|---|---|---|
| 46,000 |
18 Related party transactions
The charity trustees were not paid or received any other benefits from employment with the Trust in the year (2022: £nil). No charity trustees were reimbursed for their travel expenses during the year (2022: nil). No charity trustee received payment for professional or other services supplied to the charity (2022: £nil).
No further related party transactions took place in the period (2022: £nil).
19 Funds received as an agent
During the period the charity acted as an agent for a Acts 435 providing extra support for their clients. Funds received during the period totalled 3,182 (2022: £3,560). Funds paid out during the period were £2,970 (£2,408). There were no balances held as at the year end (2022: £nil).
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