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2021-03-31-accounts

Somerset and Avon Rape and Sexual Abuse Support

Board of Trustees Report and Financial Statements

For the Year Ended 31 March 2021

Registered Charity Number: 1126682 Registered Company Number: 6738639

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

Contents

Reference and administration details 1 - 2
Trustees report 3 - 17
Trustees’ responsibilities 18 - 19
Independent Auditor’s Report 20 - 23
Statement of financial activities 24
Balance sheet 25
Statement of cash flows 26
Notes to the financial statements 27 - 46

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

Reference and administration details

Registered name: Somerset and Avon Rape and Sexual Abuse Support Registered charity number: 1126682 Registered company number: 6738639 Registered address: Somerset and Avon Rape and Sexual Abuse Support Royal Oak House Royal Oak Avenue Bristol BS1 4GB

Trustees

Trustees, who are also directors under Company law, who served during the year and up to the date of this report were as follows:

Emily Barratt Appointed 31 March 2020 Sian Blackmore Appointed 2 December 2021 Michele Burleigh Appointed 4 October 2018 Resigned 2 December 2021 Charlotte Chappell Appointed 2 December 2021 Emma Frost Treasurer Appointed 10 April 2019 Catherine Graham Appointed 7 June 2018 Caroline Green Appointed 2 November 2017 Rachel Johnson Appointed 10 September 2020 Amber Kibby Appointed 2 December 2021 Rose Mahon Appointed 10 April 2019 Resigned 2 September 2021 Linda Moore Appointed 2 November 2017 Resigned 2 December 2021 Rachel Notley Appointed 2 December 2021 Penny Walster Chair Appointed 2 November 2017

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Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

Key management personnel

During the financial year to 31[st] March 2021, the key management personnel were:

Claire Bloor Chief Executive Officer Audrey Michel Head of Fundraising Emma Wallis Head of Finance and Human Resources Lorri Weaving Head of Service Delivery

Bankers

Unity Trust Bank Investec Wealth and Investment Nine Brindley Place Beech House Birmingham 61 Napier Street B1 2HB Sheffield S11 8HA

Triodos Bank Deanery Road Bristol BS1 5AS

Auditor

Hazlewoods LLP Chartered Accountants and Statutory Auditors Staverton Court Staverton Cheltenham GL51 0UT

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Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

Trustees report for the year ended 31 March 2021

The Trustees present their report and audited financial statements for the year ended 31 March 2021.

The ‘Reference and administration details’ set out on page 1 and 2 form part of this report.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Objectives and activities

Purpose and aims

The charity’s purposes, as set out in the objects contained in the company’s memorandum of association, are:

The aims of our charity are to support women and girls who have experienced sexual violence as well as to educate the public about sexual violence. Our aims fully reflect the purposes that the charity was set up to further.

In our business plan we also state that we recognise men and boys can be victims of sexual violence and face similar stigmas. We work in collaboration with partners, and promote an empowering culture both for our organisation’s members and for the women, girls, men and boys who use our service.

Ensuring our work delivers our aims

We review our aims, objectives and activities each year. This review looks at what we have achieved and the outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to those people that we are set up to help. The review also helps to ensure that

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Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

our aims, objectives and activities remain focused on our stated purposes. We consult with service users, staff, volunteers and external partners.

In shaping our objectives for the year and planning our activities, the Trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘Public Benefit: Running a Charity (PB2)’.

The focus of our work

Our main objectives for the year continued to be to relieve the trauma and distress of women and girls who have experienced sexual violence.

To meet these objectives, and thus the needs of our multiple stakeholders, SARSAS did the following:

How our activities deliver public benefit

Survivors of sexual violence, and those that care for them, can access our high quality, accessible services to increase their health and wellbeing, safety, and empower them to re-enter society.

All people are aware of the reality and impact of rape and sexual violence and are informed of the support services available.

SARSAS is a sustainable and highly effective agency that always practises excellence in sexual violence support for Somerset and Avon and champions the voices of survivors.

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Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

Sexual violence is the cause of many significant problems in society including mental ill health, drug and alcohol misuse and offending. We know the impacts of sexual violence affect not only survivors but also those who care about them, and the society in which they live. The impact of sexual violence on an individual also affects the work of frontline organisations and services that support other aspects of their lives. Many survivors of sexual violence are targeted by perpetrators because of an existing vulnerability including mental health difficulties, drug and alcohol misuse, learning disabilities, physical disabilities and youth. SARSAS is delivering value to all these groups.

83% women experienced ‘flashbacks’ of their experience of sexual abuse when service commenced.

50%+ had depression and panic attacks when services commenced.

61% also felt they did not have ‘control of their life’ when services commenced; this reduced to 31% after they had accessed rape crisis services.

Each adult rape is estimated to cost over £96,000 in its emotional and physical impact on the survivors, lost economic output due to convalescence, treatment costs to health services and costs incurred in the criminal justice system[1] .

In 2015/16, the total cost of rape in England and Wales was estimated to be £4.8 billion. (Figures from The economic and social costs of crime second edition, Home Office, 2018)

SARSAS is one part of a jigsaw of organisations that serve the wellbeing of struggling members of our society. It is crucial to view SARSAS as a unique and highly effective workforce within the network of frontline social services that must

1 Government’s response to Stern Review, 2011

2 Calculated using the Public Health England estimate of 3499 female rapes in 2012/13.

3 See violence against women and girls ready reckoner http://webarchive.nationalarchives.gov.uk/20100104215220/http:/crimereduction.homeoffice.gov.uk/do mesticviolence/domesticviolence072.htm

4 See violence against women and girls ready reckoner http://webarchive.nationalarchives.gov.uk/20100104215220/http:/crimereduction.homeoffice.gov.uk/do mesticviolence/domesticviolence072.htm

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Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

work together to serve their users effectively. It is in this way that SARSAS’ value and impact is far-reaching and affects multiple stakeholders.

All our charitable activities are undertaken to further our charitable purposes for the public benefit.

Achievements and performance

The last year has brought many challenges, for us as an organisation, and for the people that we support. We are proud to be an organisation that centres the voices of our clients and of the way that our team have adjusted their ways of working in response to the COVID-19 pandemic to continue to deliver life-changing support to those who need it.

Projects and service developments

In the 12 months to 31st March, SARSAS supported a total of 4,316 clients across the services.

SARSAS continues to provide the following core services across Bristol, Bath, North Somerset, Somerset and South Gloucestershire:

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Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

a successful Art Group (Striving to Thriving) and start two 12-week supportive learning programmes groups (Power Programme).

COVID-19 Response

SARSAS provided a prompt response to the COVID-19 pandemic with all our frontline services being adapted to remote work in a creative yet trauma informed manner. As such, we were able to continue to support most clients via online, telephone and email. All relevant staff received specialist online skills training and we have worked hard to support staff throughout the pandemic including resilience training, regular line management support and increased external clinical supervision where needed.

SARSAS’ transition to remote work was inclusive but inevitably not suitable for all clients. For example, this may have been due to a lack of technology or access to a safe/confidential space at home. These clients remain on hold until face to face services resume although emotional support has remained available via our Helpline Services. For other clients, particularly those for example in the more rural areas, remote work provided easier access to support. One client described her Zoom sessions as ‘a lifeline’. SARSAS is starting to transition back to face-to-face work however, in acknowledgement of the positive feedback we have had from many clients, we will retain an element of remote service delivery long term.

As the impact of the pandemic continued to affect the UK, the challenges that SARSAS’ clients have faced have increased in intensity and complexity at a time when many other avenues of support (be that personal or professional) were not available. The circumstances of the pandemic have retriggered sexual violence related trauma symptoms for many of our clients. At the same time, we have seen an increase in self harm, eating disorders, domestic abuse, and thoughts and plans around suicide. Other complicating factors such as housing, debt and addiction have also been more prevalent. We have seen an increase in demand

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Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

across our services and in response have increased areas of service delivery including the launch of our new Live Chat service and a significant increase in the number of weekly counselling sessions delivered.

Partnership working

SARSAS continues to believe in and champion partnership working. As the leading agency in the Avon and Somerset Sexual Violence Consortium we work with our partners to deliver service, share best practice and develop innovative approaches to support. Through the Phoenix Project we work closely with Barnardo’s providing specialist and holistic support to young people across Somerset. We have delivered counselling in partnership with 1625 Independent People (youth homelessness and housing support services) and Bath and Bristol universities.

Funding

Funding from Bristol City Council (Safer Bristol), the Ministry of Justice and NHS Bristol, North Somerset and South Gloucestershire Clinical Commissioning Group (NHS BNSSG CCG) continues to make up 59% (2020: 59%) of the grant funding in the year.

Several new grants started in the year, including:

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Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

Workforce development

There has been a significant change and growth in the workforce during the year with several new posts being created, some directly linked to successful funding applications and others an investment in the internal infrastructure of the organisation.

A thorough review of the organisational structure took place in early 2019 to determine the most appropriate structure to support the organisational growth seen over the past five years. There was also a recognition of the need to better support the fundraising and financial operations to ensure long term organisational stability. A new structure was determined and approved by the Board of Trustees in August 2019 and came into effect on 1st November 2019.

During the financial year the final role on the Senior Leadership Team was recruited. The new roles on this team have been fully inducted and the team has been operating successfully for some time.

The Senior Leadership Team comprises the CEO, Head of Finance, Head of Fundraising and Head Service Delivery.

The Management Team continues to support the Senior Leadership Team with day-to-day operations of the organisation. The team comprises the Counselling Manager, Support Services Manager, Communications Manager and Volunteer and Helpline Services Manager.

We have bid farewell to several members of the team who have moved on to new ventures, with wish them the very best. We have also welcomed new people to the team including those coming into the new roles of Counselling Coordinator, Head of Service Delivery, HR Administrator, Pathway Navigator, and Project Assistant (Sibling Sexual Abuse).

In the year, 10 new volunteers were successfully recruited, trained and supported to deliver Helpline Services across our region. This brings the total to 30 active volunteers by the end of the year.

We want to extend our thanks and gratitude to all the staff and volunteers who have shown such resilience and dedication in ensuring that we have been able to provide consistent and high-quality service to our clients throughout the challenges of the last year.

Campaigning

Throughout the year we have continued to work to raise awareness and challenge misconceptions about sexual violence.

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Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

The aims of delivering our awareness campaigns are to reduce victim blaming, increase the number of people who have experienced sexual violence to come forward to specialist agencies to receive the excellent support they deserve and to contribute to the prevention of further sexual violence crimes by changing individual and public attitudes to gender based violence and its causes.

This year we are particularly proud of our Older Women’s Project which included extensive research, campaigning and education (including the development of guides for professionals) around the specific support needs of women over 55 who have experienced sexual violence. We are also leading a new and groundbreaking national research project on behalf of Rape Crisis England & Wales (RCEW) supporting survivors of sibling sexual abuse.

Financial review

Financial summary

Income in the year totalled £1,520,591 (2020: £959,573) of which £1,447,247 (2020: £923,581) came from grant funding from several different bodies (see note 4 to the financial statements). These funds were used to provide a range of services – including helpline services, specialist support and counselling – to relieve the trauma and distress of those who have experienced sexual violence.

Expenditure in the year totalled £1,277,842 (2020: £943,740) of which £1,198,138 (2020: £918,688) related to charitable activities. Of this amount spent on charitable activities, the most sizeable is on staff costs which totalled £670,297 (2020: £555,231).

An investment is held with Investec Wealth and Investment with the purpose of securing funds and trying to achieve higher returns. The investment is low-tomedium risk and is spread between fixed interest, equities, property, alternative assets and cash. Investment income of £3,268 (2020: £3,849) was earned in the year and the investment value has increased by £21,402 (2020: decrease by £7,396). The increase in value at the year-end was due to the effects of the global coronavirus pandemic on the financial markets.

Total funds as at 31 March 2021 were £468,324 (2020: £204,173) of which £281,476 (2020: £139,984) was unrestricted and £186,848 (2020: £64,189) was restricted and unavailable for the general purposes of the charity. Of the unrestricted funds none have been designated (2020: none).

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Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

Investment policy

The Board of Trustees has responsibility for the purchase, sale, assignment, transfer and management of all investments. Investments are defined to include, but are not limited to, any monetary or negotiable asset or property right held by the charity.

In the management of SARSAS’ investments, consideration will be given to the requirements of the charity for liquidity, diversification and safety of principal, yield, maturity, quality and capability of investment management, with the primary emphasis being on safety.

The overall objective of the investment policy is to invest the charity’s available funds in such a manner as to earn as high a level of return as can reasonably be achieved within the framework of the policy and consistent with the primary objective of the safety and preservation of capital.

Wherever possible, the Board of Trustees also takes social, environmental or ethical considerations into account in its investment decisions.

Reserves policy

The level of income retained in reserves is based on a realistic assessment of contractual obligations to staff (i.e., maternity, sickness and redundancy pay), running cost contingencies, winding up and dilapidation costs, risk management and any unanticipated reductions in income.

Due to the nature of SARSAS’s work, particularly with our vulnerable clients, it is vital that counselling and support are completed for each client in a sensitive and timely manner. Therefore, the running costs contingency is significant and represents an estimate of six months of skeleton operating costs prioritising the continuation and safe ending of the counselling and support work being actively provided by the organisation. Any clients on our waiting list will be contacted and signposted to other services.

We recognise that any reserves held as cash at bank over £85,000 are at risk and will not be guaranteed by the Government should there be a collapse of the financial system. Bank balances are reviewed by the Board of Trustees on a quarterly basis as part of the management accounts process. Where the balance of a bank account exceeds £85,000 the Board of Trustees reviews and, where appropriate, takes action to mitigate the financial risk.

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Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

Fundraising approach

Donors to SARSAS can be assured that we comply with the regulatory standards for fundraising. We are registered with the Fundraising Regulator and are committed to the Fundraising Promise and adherence to the Code of Fundraising Practice. Our Head of Fundraising and a member of the Board of Trustees are members of the Institute of Fundraising.

Our fundraising effort mainly involves encouraging donations and gifts by individuals, campaigns such as the Big Give and the Aviva Crowdfunder, supporting individuals in sponsorship events and corporate charity of the year nominations.

During the year, we did not use third-party suppliers for the purposes of raising funds.

Our website outlines our complaints policy for the public and clearly explains how an individual can complain. We received zero complaints relating to fundraising in the financial year (2020: Nil).

We acknowledge all complaints within five days and respond in full within 20 days. Complaints are dealt with in-line with our Ethical Fundraising Policy. The most serious complaints are escalated to CEO or Chair of the Board of Trustees.

Our Fundraising and Vulnerable People policy is available on request. In addition to our policy, we have an operating procedure to protect vulnerable people.

Statement on going concern

After reviewing the charity’s forecasts and projections and its reserves, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operation for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

The Trustees have considered specifically the ongoing effect that the global coronavirus pandemic has had on the charity’s ability to continue as a going concern.

Except for Group Work, all services have continued to operate remotely during the pandemic. With the easing of restrictions earlier in 2021, face-to-face Group Work has now commenced. SARSAS is starting the transition back to face-to-face work by the end of September 2021, however, will retain an element of remote service delivery long term.

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Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

Where grant agreements require the delivery of face-to-face services specifically, confirmation has been obtained from the relevant funders that remote delivery continues to be acceptable whilst the pandemic is ongoing.

Aside from the effects of the pandemic, the main risk to the organisation’s ability to continue as a going concern is the loss of significant funding. To mitigate this risk, the organisation has implemented a fundraising plan which increases its work with a wide range of funding bodies and diversifies the portfolio of funders. We continue to develop the internal structure of the organisation to ensure that it is lean and adaptable.

SARSAS experienced significant growth in income in the financial year which allowed an increase in service delivery. Demand for the service is at an all-time high and the current waiting lists reflect this. The organisation is budgeting to remain at the current level of service delivery to address this and therefore, requires the income to deliver this.

Going in to the 2021/22 financial year, SARSAS had secured over 90% of budgeted income for the year and currently has over 50% of budgeted income secured for the 2022/23 financial year.

Structure, governance and management

Governing document

SARSAS is a private company limited by guarantee governed by its Memorandum and Articles of Association dated 29 October 2008. It is a charity registered with the Charity Commission.

Anyone aged over 18 years of age can become a member of the Company and there are currently 32 members (2019: 32), each of whom agrees to contribute £10 in the event of the charity winding up.

Appointment of Trustees

Trustees are elected by members of the charity or co-opted and elected at General Meetings.

Where applicable, the volunteer representative is a full trustee but must declare a conflict of interest where there are disclosures that relate to her line management in her capacity as a volunteer. She is co-opted through election by her peers then elected by members at a General Meeting. Currently, there is no volunteer representative however, the Board of Trustees is looking to fill this position.

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Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

Trustee induction and training

All new Trustees receive an induction into the work of the charity as well as an introduction into the role of a trustee and its responsibilities. The induction process for new Trustees also includes training and development days.

Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

Organisation

The Board of Trustees, which cannot have less than three or more than twelve members, administers the charity. The Board of Trustees normally meets every second month. In addition, the Board operates two sub committees being the Finance, Risk and HR Sub Committee and the Strategy Sub Committee both of which meet regularly.

A Chief Executive Officer (CEO) is appointed by the Trustees to manage the dayto-day operations of the charity. To facilitate effective operations, the CEO has delegated authority, within terms of delegation approved by the Trustees, for operational matters including finance, employment and service delivery related activities.

- Related parties and co operation with other organisations

None of the Trustees receive remuneration or other benefit for their work with the charity. Any connection between a trustee or senior manager and a potential employee, supplier or service provider must be disclosed to the full Board of Trustees in the same way as any other contractual relationship with a related party.

As part of the recruitment process all Trustees complete a Conflict-of-Interest statement. At each Board meeting, all Trustees must declare any changes to their conflicts of interest.

See note 22 of the financial statements for further information about related party transactions.

SARSAS leads a consortium of sexual violence support services and works in close partnership with Womankind, The Green House, and Barnardo’s BASE to deliver high quality services to survivors.

Pay policy for senior staff

The pay of the senior staff is reviewed annually, along with that of all employees, and normally increased in accordance with inflation and annual earnings.

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Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

Pay benchmarking is carried out as part of the recruitment of new posts through internet searching for similar posts and discussion with partner agencies delivering sexual violence services across the country in the Rape Crisis network.

Risk management

The Trustees hold a Risk Register documenting the major risks facing the charity along with mitigating actions. This is reviewed on a regular basis as part of the rolling timetable of the Board of Trustees.

The following are considered by the Board of Trustees to be the top five risks to the organisation where there is a medium-to-high probability of them occurring and, if this were to happen, there would be a significant impact on the organisation:

SARSAS has a detailed safeguarding policy and associated procedures in place including the appointment of safeguarding leads. Monitoring is in place to ensure that safeguarding training is up to date. Regular external clinical supervision is in place for all service delivery staff and volunteers.

Regular clinical risk assessments are undertaken throughout a client’s time with SARSAS. Safeguarding is a standard agenda item at all relevant meetings and there is a process in place for regular review of complaints, safeguarding incidents, accidents and near misses.

SARSAS has a robust financial planning, budgeting and reporting mechanism in place. This includes detailed budgeting, review and monitoring of the reserves policy and level of reserves, cashflow forecasting and monitoring, and assessment of actual performance against the fundraising plan.

The Finance, Risk and HR Sub Committee considers and monitors the financial risk of the organisation and reports accordingly to the Board of Trustees.

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Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

SARSAS has a comprehensive HR policy framework and development plans in place. All key management positions are currently filled. Key personnel have an extended notice period which would allow sufficient time for recruitment.

Significant investment into the IT systems used by the organisation is ongoing. Appropriate disaster recovery plans and procedures are in place. External experts are contracted to review and maintain data security and system capability. An external specialist General Data Protection Regulation (GDPR) consultant and Data Protection Officer (DPO) has been appointed.

Service level agreements and contracts are in place with all partners which include clear responsibilities and deliverables. All of the Key Performance Indicators (KPIs) are monitored closely and discussed with all partners at regular review meetings.

Safeguarding statement

SARSAS is committed to safeguarding and promoting the welfare of children, young people and adults with care and support needs who use its services. The welfare of all children is paramount, and safeguarding is everyone’s business[5] . The SARSAS safeguarding policy is in line with the Children Act 1989 and 2004. Section 17 and 47 of the 1989 Act imposed a positive duty to safeguard and promote the welfare of children.

Safeguarding is a specific activity that is undertaken to protect specific children and adults with care and support needs who are suffering, or are at risk of suffering, harm. All children have the right to protection regardless of gender, ethnicity, disability, sexuality, or beliefs.

All agencies have a statutory responsibility to safeguard children.

Our ‘Adults at Risk Safeguarding Policy’ and ‘Child Safeguarding Policy’ document sets out Somerset and Avon Rape and Sexual Abuse Support (SARSAS)’s overall approach to protecting children and vulnerable adults from abuse. Policies are

5 https://www.nspcc.org.uk/keeping-children-safe/reporting-abuse/dedicated-helplines/

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Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

supported by detailed procedures which explain how this policy is to be carried out by Team Members.

Everyone that SARSAS works with will be informed of our policy statements as part of an explanation of the limits of confidentiality. A copy of this policy and procedure is made available as appropriate and is also available on our website.

Plans for future periods

In 2021/22, alongside service delivery, training, and campaigning, we will be working towards specific Thematic Goals with a focus on reducing our waiting lists and waiting times. As a part of this work, we will address the following objectives:

Outside of the Thematic Goal, we have specific plans in the following areas:

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Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

Trustees’ responsibilities in relation to the financial statements

The Trustees (who are also directors for the purposes of Company law) are responsible for preparing a Trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each 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 for that period. In preparing the financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that 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 Companies Act 2006. They are also responsible for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

Statement as to disclosure to our Auditor

The Trustees confirm that, so far as they are aware at the time of approving the Trustees’ annual report:

By order of the Board of Trustees

Penny Walster

7[th] December 2021

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Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

Independent Auditor’s Report for the year ending 31 March 2021

Opinion

We have audited the financial statements of Somerset and Avon Rape and Sexual Abuse Support (the 'charitable company') for the year ended 31 March 2021 which comprise the statement of financial activities, balance sheet, statement of cash flows and the related 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, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company 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

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

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Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

Independent Auditor’s Report for the year ending 31 March 2021

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 auditor’s report 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 there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors Report included in the Trustees’ Report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

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Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

Independent Auditor’s Report for the year ending 31 March 2021

Responsibilities of the trustees

As explained more fully in the Trustees’ Responsibilities Statement set out in the Trustees’ Report, the trustees (who are also the directors of the charitable company for the purpose 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.

Our responsibilities for the audit of the financial statements

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

Irregularities, including fraud, are instances of non-compliance with laws and regulations.

We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

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Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

Independent Auditor’s Report for the year ending 31 March 2021

Owing to the inherent limitations of an audit, there is an unavoidable risk that material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with ISAs (UK).

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 auditor’s report.

Use of our report

This report is made solely to the charity’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Scott Lawrence FCA (Senior Statutory Auditor)

For and on behalf of:

Hazlewoods LLP

Chartered Accountants and Statutory Auditors Staverton Court, Staverton Cheltenham, GL51 0UT

Date: 9 December 2021

23

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

Statement of financial activities (Income and expenditure account) for the year ended 31 March 2021

Notes

Income &
endowments from:
Donations & legacies
3
Charitable activities
4
Other trading
activities
5
Investments
6
Expenditure on:
Raising funds
7
Charitable activities
8
Other
Net gains/(losses) on
investments
14
Net income
Transfers between
funds
19
Net movement in
funds
Reconciliation in
funds
Total funds brought
forward
Total funds carried
forward
19		 Unrestricted
Funds
£

52,640

-

17,436

3,268
73,344

-

-
-
-
21,402
94,746

46,746
141,492
139,984

281,476		 Restricted
Funds
£
-
1,447,247
-
-
1,447,247
(79,704)
(1,198,138)
-
(1,277,842)
-
169,405
(46,746)
122,659
64,189
186,848		 Total
2021
£
52,640
1,447,247
17,436
3,268
1,520,591
(79,703)
(1,198,138)
-
(1,277,842)
21,402
264,151
-
264,151
204,173

468,324		 Total
2020

£

23,047

923,581

9,096
3,849

959,573
(25,085)
(918,688)
(33)
(943,740)
(7,396)

8,437

-

8,437

195,736
204,173

All income and expenditure derive from continuing activities.

The statement of financial activities includes all gains and losses recognised during the year.

The notes on pages 27 to 46 form part of these financial statements.

24

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

Balance sheet as at 31 March 2021

Notes
Fixed Assets
Tangible Assets
13
Investments
14
Total fixed assets
Current Assets
Debtors
15
Cash at bank and in hand
Total current assets
Liabilities
Creditors: amounts falling due within one
year
16
Net current assets
Net assets
The Funds of the charity
Unrestricted funds
19
Restricted income funds
19
Total charity funds		 2021
£
29,810
175,228
205,038
172,483
333,289
505,772
(242,486)
263,286
468,324
281,476
186,848
468,324		 2020
£
32,732
153,826
186,558
98,120
66,991
165,111
(147,496)
17,615
204,173
139,984
64,189
204,17

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

Approved by the Trustees on 7[th] December 2021 and signed on their behalf by:

Penny Walster, Chair of Trustees

Registered Company Number: 6738639

The notes on pages 27 to 46 form part of these financial statements.

25

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

Statement of cash flows for the year ended 31 March 2021

Notes
Cash flows from operating activities
Net cash provided by operating
activities
21

Cash flows from investing activities
Dividends and interest from
investments
Purchase of property, plant and
equipment
Loss on disposal of fixed assets
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
the reporting period		 2021
£
271,566
3,269
(9,454)
917
(5,268)
266,298
66,991
333,289		 2020
£
(68,498)
3,849
(24,359)
-
(20,510)
(89,008)
155,999
66,991

The charity has no debt and therefore no analysis of net debt is presented.

26

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

Notes to the financial statements for the year ended 31 March 2021

1. Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) Basis of preparation

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

Somerset and Avon Rape and Sexual Abuse Support meet the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

b) Preparation of the accounts on a going concern basis

The charity reported a cash inflow of £266,298 (2020: £89,008 outflow) for the year. Closing reserves as at 31 March 2021 were £468,324 (2020: £204,173), of which £281,476 (2020: £139,984) were unrestricted.

The Trustees have reviewed the circumstances of the charity and consider that adequate resources continue to be available to fund the activities of the organisation for the foreseeable future. The Trustees are therefore of the view that the charity is a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

27

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

1. Accounting policies (continued)

c) Income (continued)

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met (see note 19).

d) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

In accordance with the Charities SORP (FRS 102) the general volunteer time is not recognised in the financial statements. Refer to the Trustees’ annual report for more information about their contribution.

e) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

f) Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Restricted funds are amounts which the funder has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

g) Expenditure and irrecoverable VAT

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.

Expenditure is classified under the following activity headings:

28

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

1. Accounting policies (continued)

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h) 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 charitable activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities as appropriate.

i) Operating leases

The charity classifies the lease of printing equipment as operating leases; the title to the equipment remains with the lessor and the equipment is replaced every 3 years whilst the economic life of such equipment is normally 4 years. Rental charges are charged on a straight-line basis over the term of the lease.

j) Tangible fixed assets

Individual fixed assets costing £300 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight-line basis as follows:

Asset Category

Method

Fixtures and Fittings 6-3 years straight line Computers and equipment 4 years straight line

No depreciation is charged in the year of purchase.

29

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

1. Accounting policies (continued)

k) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

I) 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.

m) Creditors and provisions

Creditors and provisions 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 and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

n) Investments

Investments listed on a recognised stock exchange are stated at mid-market value in the Balance Sheet. All movements in value arising from changes and revaluations are included in the Statement of Financial Activities.

o) 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.

p) Pensions

As part of an employee’s benefit package, the charity makes an employer contribution into a personal pension scheme of each employee’s choosing. Employees are automatically enrolled into the National Employment Savings Trust (NEST) unless they choose to opt into a different pension scheme of their choosing.

q) Critical accounting estimates and areas of judgement

Preparation of the financial statement requires management to make judgements and estimates. The Trustees consider that there are no material judgements in applying accounting policies or key sources of estimation uncertainty.

30

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

2. Legal status of the Charity

The charity is a private company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity.

The total number of members at 31 March 2021 was 39 (2020: 32). Any Trustees who are members of the charity are only entitled to voting rights; those Trustees have no beneficial interest in the charity.

3. Income from donations and legacies

2021 2020
£ £
Donations 52,640
23,047

The income from donations and legacies was £52,640 (2020: £23,047) of which £52,640 (2020: £23,074) was unrestricted and £Nil (2020: £ Nil) was restricted.

The Charity also benefits greatly from the involvement and enthusiastic support of its many volunteers, details of which are given in our annual report. In accordance with FRS102 and the Charities SORP (FRS102), the economic contribution of general volunteers is not recognised in the accounts.

31

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

4. Income from Charitable activities

1625 Independent People
Avon & Somerset OPCC
Avon & Somerset Police Community Action
Awards for All
Barnardo’s
Bath Boules Charitable Trust
Bristol City Council
Comic Relief
Garfield Weston Foundation
Home Office
Lloyds Bank Foundation
Ministry of Justice – Bristol
Ministry of Justice – Taunton
NHS Bristol, North Somerset and South
Gloucestershire (BNSSG) CCG
Quartet Community Foundation
Rape Crisis England & Wales
St John’s Foundation
Taunton Women’s Aid
The Brook Trust
The Clothworkers’ Foundation
The Henry Smith Charity
The National Lottery Community Fund
The Nelson Trust
The Nisbet Trust
The Three Guineas Trust
Total income from charitable activities		 2021
£
3,117
96,442
1,735
10,000
71,177
-
128,000
76,668
8,333
90,868
42,340
157,886
164,819
400,078
3,750
871
30,000
2,500
18,750
5,000
55,000
9,994
-
15,000
54,919
1,447,247		 2020
£
2,566
19,009
1,240
-
68,360
(767)
115,000
33,257
16,667
-
29,613
85,680
85,680
254,166
4,300
24,080
30,000
10,158
22,750
-
29,650
-
5,000
15,000
72,172
923,581

The income from charitable activities was £1,447,247 (2020: 923,581), all of which was restricted. Details of restricted funds are set out in Note 21 to these financial statements.

32

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

5. Income from other trading activities

Provision of training courses
Sale of materials
Other		 2021
£
1,000
4,986

11,950

17,936
 2020
£
682
1,005
7,409
9,096

Income from other trading activities was £17,936 (2020: 9,096), all of which was unrestricted.

6. Investment income

2021 2020
£ £
Investment income 3,269 3,849

Investment income of £3,269 (2020: £3,849) is from investments held in the period and is wholly unrestricted. See note 16 to these financial statements for further details.

33

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

7. Expenditure on raising funds

Staff costs
Recruitment
Support and Development
(staff and volunteers)
Travel and subsistence (staff
and volunteers)
Fundraising
Rent, rates and service
charges
Printing, postage and
stationery
Telephone and computer
charges
Equipment and maintenance
General expenses
Professional fees
Governance costs
Annual General Meeting
Depreciation and loss on
disposal of assets		 Fundraising
costs
£
57,428
643
1,170
126
1,770
4,308
423
1,549
581
451
2,603
56
33
968
72,109		 Support
Costs
£
6,201
69
126
14
-
465
46
167
63
48
281
6
4
105
7,595		 2021
Total
£
63,630
712
1,296
140
1,770
4,773
469
1,716
644
499
2,884
62
37
1,073
79,704		 2020
Total
£
14,240
250
-
-
343
1,525
95
515
106
182
7,690
-
-
139
25,085

In the year ended 31 March 2021, expenditure of £79,704 (2020: £25,085) was incurred on raising funds, of which £nil (2020: £7,926) was unrestricted.

10% of support costs have been allocated to fundraising activities in the current year (2020: 0%) based on salary allocation.

34

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

8. Expenditure on charitable activities

Staff costs
Recruitment
Support and Development (staff
and volunteers)
Travel and subsistence (staff
and volunteers)
Contractors and counsellors
Projects and other direct service
costs
Fundraising
Resource development and
knowledge distribution
Rent, rates and service charges
Printing, postage and stationery
Telephone and computer
charges
Equipment and maintenance
General expenses
Professional fees
Governance costs
Annual General Meeting
Depreciation and loss on
disposal of assets
Bank charges		 Charitable
Activities
£
614,486
6,875
35,504
1,486
245,354
105,267
-
3,009
46,097
4,529
16,578
6,215
4,806
27,850
602
352
10,362
-
1,129,372		 Support
Costs
£
55,811
624
1,137
123
-
-
-
-
4,187
411
1,506
565
436
2,529
55
32
941
409
68,766
 2021
Total
£
670,297
7,499
36,641
1,609
245,354
105,267
-
3,009
50,284
4,940
18,084
6,780
5,242
30,379
657
384
11,303
409
1,198,138		 2020
Total
£
555,231
9,120
30,607
19,689
121,264
52,936
264
12,704
55,311
3,429
18,685
3,849
6,606
20,609
1,906
968
5,031
479
918,688

Expenditure on charitable activities was £1,198,138 (2020: 918,688) of which £nil (2020: £2,628 was unrestricted and £1,198,138 (2020: 916,060) was restricted.

9. Net income for the year

Net income for the year is stated after charging:

Operating leases – equipment
Depreciation (note 15)
Auditor / Independent Examiner’s remuneration:
Auditors remuneration
Independent Examination fees
Accountancy services		 2021
£
2020
£
3,652
2,335
11,460
5,170
6,600
-
-
479
1,200
2,415

35

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

10. Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Salaries and wages
Social security costs
Pension costs		 2021
£
670,020
30,764
33,143

733,927		 2020
£
523,842
20,233
25,396
569,471

Staff costs for the year ended 31 March 2021 include £nil (2020: £32,780) of redundancy payments relating to the five redundant roles.

No employees (2020: no employees) had employee benefits in excess of £60,000. Pension costs are allocated to funds in proportion to the related staffing costs incurred.

Due to the change in organisation structure described in Achievements and Performance section of the prior year Trustees Report, there was a change in key management personnel of the charity part of the way through the prior year.

Key management personnel from 1 April 2019 to 31 October 2019:

Key management personnel from 1 November 2019 to 31 October 2020:

Key management personnel from 1 November 2020 to 31 March 2021:

The total employee benefits of the key management personnel of the charity were £177,800 (2020: £204,196).

The Trustees were not paid and did not receive any other benefits from employment in the year (2020: £Nil). No trustee received payment for professional or other services supplied to the charity (2020: £Nil).

36

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

11. Staff numbers

The average headcount for the reporting period was 39 staff (2020: 32). The average number of full-time equivalent employees (including casual and part-time staff) during the year was 22 (2020:16). The average number of full-time staff was 5 (2020: 5) and the average number of part-time staff was 33 (2020: 27) in the reporting period.

12. Corporation tax

The charity is exempt from tax on income and gains falling within Section 505 of the Taxes Act 1988 or Section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.

13.
Tangible fixed assets
Cost:
As at 1 April 2020
Additions
Disposals
As at 31 March 2021
Depreciation:
As at 1 April 2020
Charge for the year
Disposals
At 31 March 2021
Net book value:
As at 31 March 2020
At 31 March 2021		 Fixtures
and
Fittings
£
37,308
-
(10,480)
26,828
15,088
8,482
(9,564)
14,006
22,220
12,822		 Computer
and
£
28,259
9,454
(10,010)

27,703
17,747
2,978
(10,010)

10,715
10,512
16,988		 Total
£
65,567
9,454
(20,490)
54,531
32,835
11,460
(19,574)
24,721
32,732
29,810

37

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

14. Investments

Value as at 1 April 2020
Revaluation
Value as at 31 March 2021		 £
153,826
21,402
175,228

The charity has a portfolio investment of £150,000 with Investec Wealth & Investment. The investment was set up with a low-to-medium risk profile.

UK government and corporate bonds
UK equities
International equities
UK property
Other investments
Cash or cash equivalents		 2021
£
56,670
24,961
45,046
13,291
31,878
3,382
175,228		 2020
£
54,745
18,842
30,145
13,699
33,589
2,806
153,826
15. Debtors
Debtors due in more than one year
Trade debtors
Other debtors
Prepayments and accrued income		 2021
£
4,950
121,949
2,195
43,389
172,483		 2020
£
4,950
766
113
92,291
98,120

As at 31 March 2021, a tenancy deposit was held valued £4,950 (2020: £4,950) relating to the lease taken on the new Taunton office building. This is due after one year and is considered to be fully recoverable.

38

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

16. Creditors: amounts falling due within one year

Trade creditors
Short term compensated absences (holiday pay)
Accruals
Other creditors
Credit cards
Deferred income (see note 17)		 2021
£
57,673
14,433
17,380
8,310
1,086
143,604
242,486		 2020
£
26,353
9,494
13,567
5,197
754
92,131
147,496

17. Deferred Income

Deferred income comprises income from charitable activities relating to future periods.

Balance as at 1 April 2020
Amount released to income earned from charitable activities
Amount deferred in year
Balance as at 31 March 2021 (see note 16)		 £
92,131
(92,131)
143,604
143,604

18. Financial commitments

As at 31 March 2021, the charity had annual commitments under non-cancellable operating leases as follows:

Within one year
Between one and five years
After five years		 2021
£
35,922
24,750
60,671		 2020
£
35,922
60,671
96,593

39

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

19. Analysis of charitable funds

Unrestricted
funds
Unrestricted funds
1625 Independent
people
Avon & Somerset
OPCC
Avon & Somerset
Police Community
Action
Awards for All
Barnardo’s
Bristol City Council
Comic Relief
Garfield Weston
Foundation
Lloyds Bank
Foundation
Ministry of Justice –
Bristol
Ministry of Justice –
Taunton
NHS BNSSG CCG
Quartet Community
Foundation
Rape Crisis England
& Wales (Digital)
Rape Crisis England
& Wales (SVSCSA)
St John’s Foundation
Taunton Women’s
Aid
The Brook Trust
The Clothworkers’
Foundation
The Henry Smith
Charity
The National Lottery
Community Fund
The Nelson Trust
The Nisbet Trust
The Three Guineas
Trust
Total charity funds		 Balance
at
1 April
2020
£
139,984
1,554
-
-
-
-
3
(373)
(513)
10,000
-
-
5,835
-
4,685
-
9,230
8,626
-
-
-
5,000
-
20,142
64,189

204,173		 Incoming
resources
£

73,344
3,117
96,442
1,735
10,000
71,177
128,000
76,668
8,333
42,340
157,886
164,819
400,078
3,750
871
90,868
30,000
2,500
18,750
5,000
55,000
9,994
-
15,000
54,919
1,447,247
1,520,591		 Resources
expended
£
-
(4,671)
(92,592)
(1,735)
(10,000)
(71,177)
(128,003)
(57,237)
(7,820)
(35,507)
(152,886)
(159,819)
(276,992)
(3,750)
(5,556)
(90,868)
(6,246)
(2,500)
(5,430)
(5,000)
(55,000)
(9,994)
(5,000)
(15,000)
(75,059)
(1,277,842)
(1,277,842)		 Transfers /
Net
investment
gains/(loses)
£
68,148
-
(3,850)
-
-
-
-
(10,950)
-
-
(5,000)
(5,000)
-
-
-
-
-
-
(21,946)
-
-
-
-
-
-
(46,746)
21,402		 Balance
at
31
March
2021
£
281,476
-
-
-
-
-
-
8,108
-
16,833
-
-
128,921
-
-
-
32,948
-
-
-
-
-
-
-
2
186,848
468,324

40

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

19. Analysis of charitable funds (continued)

Name of restricted funds Description, nature and purpose of fund

Independent People Funding for the provision of support, training and 1625 counselling as part of the wider Ending Women’s Homelessness project. Avon and Somerset Funding for the charity to extend its service for OPCC women and girls in Somerset with complex needs.

Avon and Somerset Funding for counselling sessions for women who have Police Community Action experienced rape or sexual abuse.

Barnardo’s Funding the Somerset Phoenix Project which is a specialist support service for children and young people aged 5-18 and their families in Somerset, who have been affected by childhood sexual abuse.

Bath Boules Funding to run a peer support group for survivors of Charitable Trust rape and sexual assault in Bath. Bristol City Council Funding towards the provision of services for Bristol-

Funding towards the provision of services for Bristolbased survivors of sexual abuse including telephone helpline, one-to-one support and counselling along with education and prevention work.

Comic Relief Comic Relief provided funding for two things in the year. One is for the Sexual Violence and Older Women project. The other was their COVID Response funding which, amongst other things, funded the development of the Live Chat service.

Garfield Weston Foundation

Fund for the charity to spend on core costs such as the provision of counselling services.

Lloyds Bank Foundation The funding is for two projects. One focuses on the development and provision of a justice transition service whilst the other explores and develops ways to utilise the sexual violence consortium better in Bristol.

Ministry of Justice (Bristol)

Funding towards the provision of direct and front-line support to female victims of rape and sexual violence in Bristol.

Ministry of Justice Funding towards the provision of direct and frontline (Taunton) support to female victims of rape and sexual violence within the Somerset and Avon region but outside of Bristol.

41

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

19. Analysis of charitable funds (continued)

NHS BNSSG CCG

Funding to be used for the provision of counselling services for victim-survivors of recent rape and sexual abuse.

Quartet community Funding to run art therapy workshops in Bristol for Foundation women who Foundation have experienced rape or sexual abuse.

Rape Crisis England & Funding was awarded from the Digital Transformation Wales (Digital) Fund to invest in the improvement and development of our internal infrastructure.

42

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

19. Analysis of charitable funds (continued)

During the year £46,746 was transferred from restricted to unrestricted funds as follows:

Avon and Somerset £3,850 of funding specifically to replace lost rental OPCC income due to Covid-19. Comic Relief £10,950 of funding specifically to replace lost rental income and other unrestricted income lost due to Covid -19. Ministry of Justice £5,000 of funding specifically to replace unrestricted (Bristol) income lost due to Covid-19. Ministry of Justice £5,000 of funding specifically to replace unrestricted (Taunton) income lost due to Covid-19. The Brook Trust Remaining balance transferred after confirmation from donor.

Analysis of charitable funds – year ended 31 March 2020

Balance Transfers / Balance
at Net at
1 April Incoming Resources investment 31 March
2019 resources expended gains/(loses) 2020
Unrestricted £ £ £ £ £
funds
Unrestricted funds 130,644 35,992 (10,521) (16,131) 139,984

43

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

19. Analysis of charitable funds (continued)

Analysis of charitable funds – year ended 31 March 2020

Restricted funds
1625 Independent
People
Avon & Somerset
OPCC
Avon & Somerset
Police Community
Action
Barnardo’s
Bath Boules
Charitable Trust
Bristol City Council
Comic Relief
Garfield Weston
Foundation
Lloyds Bank
Foundation
Ministry of Justice –
Bristol
Ministry of Justice –
Taunton
NHS BNSSG CCG
Quarter Community
Foundation
Rape Crisis England
& Wales
St John’s Foundation
Taunton Women’s
Aid
The Brook Trust
The Henry Smith
Charity
The Nelson Trust
The Nisbet Trust
The Three Guineas
Trust
Total charity funds		 Balance
at
1 April
2019
-
-
-
-
(425)
183
4,155
(513)
25,924
6,714
968
-
-
12,235
-
565
-
1,723
-
(3,665)
17,228
65,092
195,736		 Incoming
resources
2,566
19,009
1,240
68,360
(767)
115,000
33,257
16,667
29,613
85,680
85,680
254,166
4,300
24,080
30,000
10,158
22,750
29,650
5,000
15,000
72,172
923,581
959,573		 Resources
expended
(1,012)
(21,304)
(1,240)
(68,360)
-
(115,180)
(37,785)
(16,667)
(45,537)
(92,394)
(84,353)
(248,331)
(4,300)
(31,630)
(20,770)
(10,723)
(14,124)
(31,373)
-
(18,878)
(69,258)
(933,219)
(943,740)		 Transfers /
Net
investment
gains/(loses)
-
2,295
-
-
1,192
-
-
-
-
-
(2,295)
-
-
-
-
-
-
-
-
7,543
-
8,735
(7,396)		 Balance
at
31 March
2020
1,554
-
-
-
-
3
(373)
(513)
10,000
-
-
5,835
-
4,685
9,230
-
8,626
-
5,000
-
20,142
64,189
204,173

44

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

20. Analysis of net assets between funds

Tangible fixed assets
Investments
Cash and bank and in hand
Current assets
Current liabilities
Prior year comparative
Tangible fixed assets
Investments
Cash and bank and in hand
Current assets
Current liabilities		 Unrestricted
fund
£
-
175,228
106,248
-
-
281,476
Unrestricted
fund
£
-
139,984
-
-
-
139,984		 Restricted
funds
£
29,810
-
227,041
172,483
(242,486)

186,848
Restricted
funds
£
32,732
13,842
66,991
98,120
(147,496)

64,189		 Total
£
29,810
175,228
333,289
172,483
(242,486)
468,324
Total
£
32,732
153,826
66,991
98,120
(147,496)
204,173

21. Reconciliation of net income to net cash flow from operating activities

Net income/(expenditure) for the reporting
period
Adjustment for:
Depreciation charges
Gains/(losses) on investments
Dividends and interest from investments
(Increase) in debtors
Increase/(decrease) in creditors
Net cash used in operating activities		 2021
£
264,151
11,460
(21,402)
(3,268)
(74,363)

94,988

271,566
 2020
£
8,437
5,170
7,396
(3,849)
(55,619)
(30,033)
(68,498)

45

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2021

22. Related party transactions

There were no related party transactions in the financial year ended 31 March 2021(2020: None).

There were no outstanding balances with related parties as at 31 March 2021 (2020: £Nil).

23. Capital commitments

At 31 March 2021, the organisation had £Nil (2020: £Nil) capital commitments.

24. Financial instruments

Financial assets
Cash
Trade debtors
Other debtors
Debtors over 1 year
Total financial assets
Financial liabilities
Credit cards
Trade creditors
Other creditors
Total financial liabilities		 2021
£
333,289
121,949
2,195
4,950
462,383
2021
£
1,086
57,673
8,310
67,069		 2020
£
66,991
766
113
4,950
72,820
2020
£
754
26,353
5,197
32,304

46