## **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:
- To relieve the trauma and distress of women and girls who have experienced any form of sexual violence, however long ago, through the provision of services, support and information. The service will be provided by women for women and girls in Bristol and the adjacent areas.
- To educate the public about sexual violence and raise awareness of the impacts of rape and sexual abuse on the victim and wider society.
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:
- Delivered high-quality support using evidence-based models of practice within a trauma informed empowerment framework.
- Provided helpline services – including telephone helpline, eSupport and Live Chat –for all survivors to use for enquiry, anonymous adhoc or ongoing support, safe disclosure, up to date information and crisis interventions.
- Worked in partnership across Avon and Somerset for the benefit of all survivors including those who are using support services and those who are not. This includes leading, and learning from, a consortium of specialist sexual violence services and providing training for change within frontline support and referral agencies and upskilling key workers to work in a confident and informed way with survivors using their services.
- Raised awareness with the general public of services available, focused on self-help guides for all survivors including those with learning disabilities, continued to distribute sexual consent materials and contributed to a cultural shift of encouraging survivors to speak out and for concerned others to support and stand behind survivors.
## _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)
- The impact of all estimated sexual violence in the South West in a year will cost society over £335,904,000[2] .
- Sexual violence costs in physical and mental health care in the South West is £79,498,749[3] .
- Sexual violence costs the criminal justice systems in the South West £50,073,529[4] .
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:
- Referrals and assessments: This service has been enhanced with the introduction of a new Pathway Navigator role, providing comprehensive assessment, triage and where appropriate signposting for new client referrals. We received 1,292 referrals for support and supported 502 assessments.
- Helpline Services: Telephone helpline services run either daytime or evening every weekday. Clients can also access emotional support via e- support and, in September 2020 we launched our new live chat service successfully.
- We had a total 4,393 contacts to our Helpline Services which totalled 770 hours of support. This included 3,542 calls to our helpline and 734 eSupport emails.
- Specialist Support Work (SSW): Providing emotional, practical and advocacy support for survivors who have complex needs. This includes specialist support for clients with Learning Disabilities and Autism. We supported 106 clients through SSW totalling 1,047 sessions.
- Group Work – COVID-19 has meant that much of our group work was put on hold. However, towards the end of the financial year we were able to run
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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).
- Counselling: Specialist trauma informed one-to-one counselling. We delivered 2,559 counselling sessions delivered which supported 229 clients.
- Online resources: Self Help guides including Easy Read, translated versions, support for men and boys and advice on supporting family and friends. These are available either in paper form or online through our website.
- Website and social media: Including the Survivor Pathway (online guide to pathways of support across the South West), Pause Play Stop (website on sexual consent), psycho-education and self-care advice.
## _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:
- Significant uplifts to our existing grant funding from the Ministry of Justice and NHS BNSSG CCG were awarded.
- Funding totalling £209,000 was secured from specific COVID-19 Response Funds including from the Avon and Somerset Police Crime Commissioner (PCC), Comic Relief, Lloyds Bank Foundation, Ministry of Justice, Quartet Community Fund and The National Lottery Community Fund. The funding allowed us to increase our service delivery levels, develop and launch the new Live Chat service, and cover the increased cost of running the organisation during the COVID-19 pandemic.
- Rape Crisis England & Wales (RCEW) – via the Home Office – awarded a two-year grant for involvement in a national research project supporting survivors of sibling sexual abuse.
- Lloyds Bank Foundation awarded us a two-year continuation grant for our work on the Justice project.
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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:
- _Safeguarding measures for service users and staff/volunteers are not in place or not adhered to_
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 is not in a sustainable financial position due to lack of grant funding, insufficient reserves, inadequate cashflow or low levels of fundraising_
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**
- _Staffing levels are not appropriately maintained due to a combination of loss of key staff, high staff turnover and inability to recruit in a timely and effective manner_
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.
- _IT systems are not fit for purpose and data security is compromised_
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.
- _SARSAS does not work effectively with its partners_
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:
- Embed the Pathway Navigator roles across the organisation
- Review of each of our main service lines – including Specialist Support Work, Counselling and Group Work – to review and develop the goals, the current offer and the modalities
- Develop the evaluation and outcomes measurement framework
Outside of the Thematic Goal, we have specific plans in the following areas:
- Live Chat – Following the initial success of this new service we plan to expand the availability of this service.
- Group Work – Our group work was on hold for much of the financial year due to the COVID-19 pandemic however, this has now resumed. We recognise that Group Work is a valuable source of support and an area we wish to develop further in the coming year. Since year end, we have recruited a Group Work Coordinator who is focusing on the development of our Group Work offering including outreach and Group Work in communities that we feel are currently under-represented.
- Volunteers and Apprenticeships – Volunteers continue to be a valuable and crucial part of SARSAS. We have engaged 30 active volunteers this year and are in the process of recruiting and inducting a further 10 who will support our Helpline Services. We are keen to expand our volunteer engagement across all our services. We are also recruiting up to four apprentices through the government Kickstart scheme.
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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:
- Select suitable accounting policies and then apply them consistently
- Observe the methods and principles in the Charities SORP
- Make judgements and estimates that are reasonable and prudent
- State whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business
The Trustees are responsible for keeping proper accounting records 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.
18
**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:
- There is no relevant information, being information needed by the auditor in connection with preparing their report, of which the auditor is unaware.
- They have taken all the steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.
By order of the Board of Trustees
Penny Walster
7[th] December 2021
19
**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:
- give a true and fair view of the state of the charitable company's affairs as at 31 March 2021 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the 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:
- the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or
- the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charitable company’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue.
20
**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:
- the information given in the Trustees’ Report, which includes the Directors’ Report prepared for the purposes of company law for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Directors’ Report included within the Trustees’ Report has been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In the light of the knowledge and understanding of the 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:
- adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us;
- the financial statements are not in agreement with the accounting records and returns;
- certain disclosures of trustees’ remuneration specified by law are not made; or
- we have not received all the information and explanations necessary for the purposes of our audit.
21
**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:
- We obtained an understanding of the legal and regulatory frameworks applicable to the charity financial statements or that had a fundamental effect on the operations of the charity. We determined that the most significant laws and regulations included United Kingdom Generally Accepted Accounting Practice and Companies Act 2006.
- We understood how the charity is complying with those legal and regulatory frameworks by making inquiries of management, and those responsible for legal and compliance procedures.
22
**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**
- We assessed the susceptibility of the charity’s financial statements to material misstatement including how fraud might occur. Audit procedures performed by the engagement team included:
- identifying and assessing the design effectiveness of controls management has in place to prevent and detect fraud;
- understanding how those charged with governance considered and addressed the potential for override of controls or other inappropriate influence over the financial reporting process;
- challenging assumptions and judgements made by management in its significant accounting estimates; and
- identifying and testing journal entries, in particular any journal entries with unusual characteristics.
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:
- Costs of raising funds and their associated support costs.
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)**
- g) Expenditure and irrecoverable VAT (continued)
- Expenditure on charitable activities includes the costs associated with the provision of services to service users along with the production of materials and educational activities undertaken to further the purposes of the charity and their associated support costs.
- Other expenditure represents those items not falling into any other heading.
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:
- Trustees
- Chief Executive Officer
- - Finance Manager - Fundraising and Events Manager - Service Development Manager (Bristol)
- Service Development Manager (Taunton)
- Training and Communications Manager
- Volunteer Manager
Key management personnel from 1 November 2019 to 31 October 2020:
- Trustees
- - Chief Executive Officer - Head of Finance - Head of Fundraising - Counselling Manager - Support Work Manager
- Training and Communications Manager
- Volunteer, Helpline and eSupport Manager
Key management personnel from 1 November 2020 to 31 March 2021:
- Trustees
- - Chief Executive Officer - Head of Finance and Human Resources - Head of Fundraising
- Head of Service Delivery
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.
- Rape Crisis England & Funding for SARSAS’s involvement in the Rape Crisis Wales (SVSCSA) England & Wales (RCEW) National Sibling Sexual Abuse Project. The project focuses on working on how best to support adult survivors of sibling sexual abuse, and children and families affected by this abuse. It is funded by the Home Office and the Ministry of Justice for two years, concluding in March 2022.
- St John’s Foundation
- Funding for the charity to extend its service for women and girls in Bath and North East Somerset.
- Taunton Women’s Aid
- Funding for counselling sessions those who have experienced sexual violence in the Somerset area.
- The Brook Trust
- Funding for the charity to extend its service for women and girls in North Somerset with complex needs.
- The Clothworkers’ Funding for the refurbishment of the new Taunton Foundation premises secured in January 2020.
- The Henry Smith Charity Salary and related costs for Specialist Support and Counselling for women who have been sexually abused.
- The National Lottery Funding from the Coronavirus Community Support Community Fund Fund towards the core costs of the organisation.
- The Nisbet Trust Funding towards specialist support work provided to service users in Bristol.
- The Nelson Trust Funding to provide training on sexual violence.
- The Three Guineas Trust Funding towards a specialist support service for women with learning disabilities and autism.
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