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2023-03-31-accounts

Somerset and Avon Rape and Sexual Abuse Support

Board of Trustees Report and Financial Statements For the Year Ended 31 March 2023

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 2023

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 - 48

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2023

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:

Sian Blackman Appointed 2[nd] December 2021 Charlotte Chappell Appointed 2[nd] December 2021 Rani Fernandez Appointed 21[st] January 2022 Catherine Graham Appointed 7[th] June 2018 Resigned 1[st] December 2022 Caroline Green Appointed 2[nd] November 2017 Resigned 19[th] October 2022 Rachel Johnson Appointed 10[th] September 2020 Amber Kibby Appointed 2[nd] December 2021 Resigned 31[st] May 2023 Rachel Notley Treasurer Appointed 2[nd] December 2021 Penny Walster Chair Appointed 2[nd] 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 2023

Key management personnel

During the financial year to 31[st] March 2023, the key management personnel were:

Claire Bloor Chief Executive Officer Audrey Michel Head of Fundraising Emma Wallis Head of People and Finance Lorri Weaving Head of Services

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 0UX

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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 2023

Trustees report for the year ended 31 March 2023

The Trustees present their report and audited financial statements for the year ended 31 March 2023.

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 anyone, not just women and girls, can be victims of sexual violence at any time in their lives. We work in collaboration, and we promote an empowering culture both for our organisation’s members and for anyone who uses our service.

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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 2023

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 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 objective for the year continued to be to relieve the trauma and distress of people who have experienced sexual violence.

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

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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 2023

How our activities deliver public benefit

SARSAS recognises that the impact of sexual violence can affect victim-survivors’ mental health, emotional and psychological development, family and relationships, work, and physical health. Sexual violence is sometimes the identifiable trigger point leading to addiction, violent relationships, professional sex working and homelessness. SARSAS helps victim-survivors aged 13+ improve their wellbeing and ability to function, reduce trauma symptoms, and reduce the risk of repeat victimisation.

A survey conducted with 165 clients across our services completing support between April 2021 and March 2022, found that:

Through education and campaigning, SARSAS aims to raise public awareness of the reality and impact of rape and sexual violence and ensures victim-survivors are informed of the support services available.

SARSAS recognises the intersectional and unique factors of every victimsurvivor’s experience. Our services are accessible and include specialist services targeted at, and designed for, all communities. This has included communitybased and specialist services for global majority communities, refugees, LGBTQ+ clients and people with Learning Disabilities and Autism. We ensure victimsurvivors’ voices inform and shape our service delivery.

It is estimated one in 18 men and one in four women will experience sexual violence in their lifetime (ONS 2023)[1] . This equates to 798,000 women who are

1

https://www.ons.gov.uk/peoplepopulationandcommunity/crimeandjustice/datasets/sexualoffencespreva lenceandvictimcharacteristicsenglandandwales

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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 2023

raped or sexually assaulted every year (ONS 2023)[2] . It is estimated that the total economic and social cost of one rape is £39,360, totalling an annual cost of £4.8 billion (Home Office 2018)[3] . These figures demonstrate the impact on health services (physical and emotional support), lost employment (an average of 137.7 hours per victim) and criminal justice costs.

SARSAS is the lead agency of the Avon and Somerset Sexual Violence Consortium. Additionally, and crucially, we work alongside a wide network of frontline health, social, housing and educational services providing a joined-up and holistic approach to support. It is in this way that SARSAS’s 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

SARSAS has delivered high quality, specialised, and, at times, life-saving support to victim-survivors of sexual violence.

Projects and service developments

SARSAS continues to provide the following core services across the Avon and Somerset area. Most of our services are face-to-face delivery, but we have retained some remote facility (approximately 30%) for those clients who find this more accessible.

Our demand for services continues to rise. In the year to 31[st] March 2023, we received 1,575 referrals for support (2022: 1,447). This is an increase of 9% compared to FY2022 and is 22% higher than FY2021. Average referral rates now stand at 56% higher than pre-pandemic levels.

Our Pathway Navigator Service provides comprehensive and collaborative triage, assessment, and signposting for new clients. We delivered 1,033 assessments this year (2022: 887).

2

https://www.ons.gov.uk/peoplepopulationandcommunity/crimeandjustice/bulletins/sexualoffencesineng landandwalesoverview/march2022

3 The economic and social costs of crime (publishing.service.gov.uk)

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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 2023

We provide direct access emotional support through our telephone helpline, e-Support and Live Chat facilities that run five days a week. Additionally, we offer an Emotional Support Call Service for particularly vulnerable clients on our waiting list. We provide a call back service with interpreters for callers who do not have English a first language.

Collectively, in the year to 31[st] March 2023, these services received 3,929 contacts (2022: 4,355), totalling 968 hours of support (2022: 1,011 hours). This included 2,255 calls to our helpline (2022: 2,671), 695 e-Support contacts (2022: 934), 661 Live Chats (2022: 335) and 318 emotional support calls (2022: 415).

Specialist support work provides emotional, practical and advocacy support for victim-survivors who have complex needs. This includes specialist support for clients with Learning Disabilities and Autism. In the year ended 31[st] March 2023, we supported 208 specialist support work clients (2022: 158) through 1,612 structured one-to-one sessions (2022: 1,215).

Specialist one-to-one counselling is delivered by qualified and experienced trauma counsellors. In the year to 31[st] March 2023, we supported 479 clients (2022: 332) through 5,397 sessions (2022: 3,568). This has been a significant rise in service delivery from the previous year due to a substantial in-year non-recurrent funding allocation awarded to help tackle our high waiting lists.

This year we also introduced therapy groups as part of our counselling service offer. We delivered 8 groups supporting 58 people (2022: Nil).

We have continued to grow and diversify our group work portfolio this year delivering 16 groups (2022: 12) that have supported 135 Clients (2022: 89). Our groups incorporate psychoeducational and holistic/self-care approaches. This year we have particularly focused on community-based groups, supporting clients that we recognise have been underrepresented in our services. This has included transgender, refugee and women of colour groups. Many of our groups have also been survivor led recognising the power of healing alongside people with shared experience.

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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 2023

Our self-help guides (including easy read, translated versions, support for men and boys and advice for family and friends) continue to be available through our website. We also provide a free online Trauma and Self Care Course.

This project, funded by NHS England, and managed by the Avon and Somerset Sexual Violence Alliance, aims to transform the health and community services for adult victim-survivors of rape and sexual abuse.

Building on the Home Office funded project that ended 31[st] March 2022, this project aims to create systems change that will empower victimsurvivors of sibling sexual abuse to have a voice, build communities of support, and access the specialist help they need.

UpFront Survivors is funded through the Support for Victims and Survivors of Child Sexual Abuse (SVSCSA) Fun 2022/25 from the Home Office and is developed and delivered in partnership with Coventry University, The Green House and Viv Gordon Company.

The aim of the project is to support the child sexual abuse survivor community to lead cultural change through creating visibly survivor-led community spaces. The project plans to achieve these aims by creating enhanced survivor leadership, creating visible survivor communities and providing support and outlets to survivors of child sexual abuse.

Our new website has improved access and inclusivity leading to increased engagement. It also includes our Survivor Pathway Platform which gives clients and professionals clear pathways to support across the Southwest. Our social media platform promotes self-care, awareness, education, and campaigning.

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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 2023

We have continued to develop an extended training arm. Training and workshops on a variety of topics including consent, understanding sexual violence and responding to disclosures have been delivered to a wide range of audiences such as schools, colleges and universities, counsellors and professionals, and workplaces.

Partnership working

SARSAS continues to believe in and champion partnership working. As the leading agency in the Avon and Somerset Sexual Violence Consortium, and through the Keeping Bristol Safer Partnership, we work with our partners to deliver service, share best practise, and develop innovative approaches to support.

Our community-based services this year have incorporated partnership working with Refugee Women of Bristol, Nilarri, DHI (drug and alcohol services), One25 (sex worker support) and the Nelson Trust (criminal justice and probation support). We have set up and are the lead facilitator of the Learning Disabilities Sexual Violence Network.

Through the Phoenix Project we work closely with Barnardo’s providing specialist and holistic support to young people who have experienced sexual violence across Somerset.

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 69% (2022: 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 2023

Workforce development

During the year, the Senior Leadership Team was made up of the CEO, Head of Fundraising, Head of People and Finance, and Head of Services.

The Management Team continues to support the Senior Leadership Team with day-to-day operations of the organisation. In the year, the team was made up of the Counselling Manager, Support Services Manager, Communications & Training Manager, and Volunteer and Helpline Services Manager.

In the year to 31[st] March 2023, we have bid farewell to several members of the team who have moved on to new ventures, with wish them the absolute best for their futures. We also welcomed new people to the team including those coming into the new roles of Group Therapy Facilitator, Sibling Sexual Abuse Project Officer, TNBI Group Lead Facilitator and Office Manager.

Volunteers continue to be a valuable and crucial part of SARSAS. We have engaged 30 active volunteers this year. Volunteers primarily support our helpline but have also supported our communications team. We are keen to expand our volunteer engagement across all our services.

We want to extend our thanks and gratitude to all the staff and volunteers who have shown such commitment and dedication in ensuring that we continue to provide consistent and high-quality service to our clients.

Campaigning

SARSAS continues to work to raise awareness and challenge misconceptions about sexual violence and abuse.

Financial review

Financial summary

Income in the year totalled £2,664,845 (2022: £1,580,750) of which £2,464,976 (2022: £1,539,859) 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 counselling, helpline services, support services and training – to relieve the trauma and distress of those who have experienced sexual violence.

Expenditure in the year totalled £2,508,454 (2022: £1,657,656) of which £2,324,109 (2022: £1,543,442) related to charitable activities. Of this amount

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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 2023

spent on charitable activities, the most sizeable is on staff costs which totalled £1,176,512 (2022: £921,475).

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 £4,050 (2022: £3,627) was earned in the year and the investment value has decreased by £15,337 (2022: increase by £6,063).

Total funds as at 31[st] March 2023 were £538,535 (2022: £397,481) of which £449,372 (2022: £342,319) was unrestricted and £89,163 (2022: £55,162) was restricted and unavailable for the general purposes of the charity. Of the unrestricted funds £95,972 has been designated (2022: Nil).

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

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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 2023

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 review and, where appropriate, take action to mitigate the financial risk.

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 fundraising effort mainly involves encouraging donations and gifts in individuals, campaigns such as the Big Give, 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 no complaints relating to fundraising in the financial year (2022: 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.

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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 2023

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 works to increase its work with a wide range of funding bodies and diversifies the portfolio of funders.

SARSAS has exceeded target income for the 2023/24 financial year and has already secured 76% of forecast income for the 2024/25 financial year.

Given the continued focus on sexual violence since the COVID-19 pandemic and the continuing rising demand for services for people who have experienced sexual violence, there is confidence that funders will be receptive to applications made and that funding will be secured accordingly.

SARSAS’s structure was designed to accommodate the periods of expansion and contraction that many charities experience over their life cycle. Whilst the strategy is to maintain or grow the levels of service delivery in response to growing demand and waiting lists, were contraction to be required, this can be implemented in such a way that service delivery on secured grants would not be adversely affected, and unrestricted reserves are sufficient to cover any associated costs.

Structure, governance and management

Governing document

SARSAS is a private company limited by guarantee governed by its Memorandum and Articles of Association dated 29[th] 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 (2022: 39), 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 2023

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 quarterly. 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 statements. At each Board meeting, all Trustees must declare any changes to their conflicts of interest.

See note 23 of the financial statements for further information about related party transactions.

SARSAS is the lead agency of the Avon and Somerset Sexual Violence Consortium and, throughout the year, worked closely with Barnardo’s, Southmead Project, The Green House, and Womankind to deliver high quality services to victim-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 2023

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.

Pay benchmarking is conducted as required or as part of the recruitment of new posts through internet searching for similar posts, use of relevant sector benchmarking data 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 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.

A Trustee recruitment process is currently being undertaken to ensure the number of Trustees on the Board does not fall to an insufficient level. This recruitment process is not only focusing on reaching the required numbers but also ensuring SARSAS has a diverse and skilled 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 2023

Safeguarding policies and procedures are in place along with regular supervision and training for staff and volunteers and clear channels for reporting potential safeguarding issues.

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.

With two refurbished offices in Bristol and Taunton, SARSAS provides a nice working environment for staff. The hybrid working model allows staff to work flexibly as suitable for their role.

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 the Key Performance Indicators (KPIs) are monitored closely and discussed with all partners at regular review meetings.

Project appraisal procedures and performance monitoring arrangements are in place including detailed review of client feedback, outcomes and financial data. SARSAS focuses on effective partnership working with commissioners and funders.

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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 2023

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[4] . 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 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

Long waiting lists remain our biggest challenge as demand for our service continues to exceed our service delivery capacity. We are implementing new ways to provide tangible support to those who are on our lists witing for one-to-one support. This will include the introduction of a four-week online course offered to all clients within four to six weeks of referral.

We will continue to develop our community partnership work to ensure our services are inclusive and accessible. This will include services for the LGBTQ+ community, global majority communities and older women. Our specialist services for people with learning disabilities and autism will continue to be a priority. We are also committed to ensuring the voice of our victim-survivor continues to inform and shape our service delivery and this will be a particular focus in the coming year.

4 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 2023

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 2023

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 of which the charity’s Auditor is unaware. They have taken all the steps that they ought to have taken as Trustees in order to make themselves aware of any relevant information and to establish that the charity’s Auditor is aware of that information.

By order of the Board of Trustees

Penny Walster

5[th] October 2023

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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 2023

Independent Auditor’s Report for the year ending 31 March 2023

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 2023 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

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

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

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

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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 2023

Independent Auditor’s Report for the year ending 31 March 2023

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 2023

Independent Auditor’s Report for the year ending 31 March 2023

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:

22

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2023

Independent Auditor’s Report for the year ending 31 March 2023

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 0UX

Date: 07/12/2023

23

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2023

Statement of financial activities (Income and expenditure account) for the year ended 31 March 2023

Notes

Income &
endowments from:
Donations & legacies
3
Charitable activities
4
Other trading
activities
5
Investments
6
Expenditure on:
Raising funds
7
Charitable activities
8
Net gains/(losses) on
investments
15
Net income
Extraordinary items
9
Transfers between
funds
20
Net movement in
funds
Reconciliation in
funds
Total funds brought
forward
Total funds carried
forward
20		 Unrestricted
Funds
£

132,168

-

24,651

4,050
160,869

-

(10,180)
(10,180)
(15,337)
135,352

(28,299)

-
107,053
342,319

449,372		 Restricted
Funds

£

39,000

2,464,976

-
-

2,503,976

(119,141)

(2,320,993)
(2,440,134)
-

63,842

(29,841)

-

34,001

55,162

89,163		 Total
2023
£
171,168
2,464,976
24,651
4,050
2,664,845
(119,141)
(2,331,173)

(2,450,314)

(15,337)
199,194
(58,140)
-
141,054
397,481
538,535		 Total
2022
£
34,759
1,539,859
2,505
3,627
1,580,750
(114,214)
(1,543,442)
(1,657,656)
6,063
(70,843)
-
-
(70,843)
468,324
397,481

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 47 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 2023

Balance sheet as at 31 March 2023

Notes
Fixed assets
Tangible assets
14
Investments
15
Total fixed assets
Current assets
Debtors
16

Cash at bank and in hand
Total current assets
Liabilities
Creditors: amounts falling due within one
year
17

Net current assets
Net assets
The funds of the charity
Unrestricted funds
20
Restricted income funds
20
Total charity funds		 2023
£
99,844
165,954
265,798
374,441
416,583
791,024
(518,287)
272,737
538,535
449,372
89,163
538,535		 2022
£
62,540
181,291
243,831
150,002
582,967
732,969
(579,319)
153,650
397,481
342,319
55,162
397,481

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 5[th] October 2023 and signed on their behalf by Penny Walster, Chair of Trustees:

Registered Company Number: 6738639

The notes on pages 27 to 47 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 2023

Statement of cash flows for the year ended 31 March 2023

Notes
Cash flows from operating activities
Net cash provided by operating
activities
22
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		 2023
£
(118,312)
4,050
(52,769)
647
(48,072)
(166,384)
582,967
416,583		 2022
£
289,169
3,627
(43,118)
-
(39,491)
249,678
333,289
582,967

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 2023

Notes to the financial statements for the year ended 31 March 2023

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 outflow of £166,384 (2022: cash inflow of £249,678) for the year. Closing reserves as at 31 March 2023 were £538,535 (2022: £397,481), of which £449,372 (2022: £342,319) 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 2023

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 18).

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.

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 2023

1. Accounting policies (continued)

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

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.

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.

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 3-6 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 2023

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 2023

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 2023 was 32 (2022: 39). 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

Donations 2023
2022
£
£
171,168
34,759

The income from donations and legacies was £171,168 (2022: £34,759) of which £132,168 (2022: £34,759) was unrestricted and £39,000 (2022: £ 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 2023

4. Income from charitable activities

1625 Independent People
Albert Gubay Charitable Foundation
Avon & Somerset OPCC
Avon & Somerset Police Community Action
Bailey Thomas Charitable Trust
Barnardo’s
Bath Women's Fund
Bluestar Project
Bristol City Council
David Family Foundation
Developing Health & Independence (DHI)
Garfield Weston Foundation
GSK
Home Office
Kickstart Scheme
Lloyds Bank Foundation
Ministry of Justice – Bristol
Ministry of Justice – Taunton
NHS Bristol, North Somerset and South
Gloucestershire (BNSSG) CCG
NHS England - Pathfinder
Norman Family Charitable Trust
North Somerset Council
Quartet Community Foundation
Rape Crisis England & Wales
Somerset Community Foundation
Somerset County Council
Somerset Equality Innovation Grant
SPARK Somerset Open Mental Health
Sir Halley Stewart Trust
St John’s Foundation
Taunton Women’s Aid
The Brook Trust
The Clothesworkers’ Foundation
The Edward Gostling Foundation
The Green House
The Henry Smith Charity
The National Lottery Community Fund
The Nelson’s Trust
The Nisbet Trust
The Rayne Foundation
The Screwfix Foundation
The Three Guineas Trust
Westfield Health
Total income from charitable activities		 2023
£
-
19,875
92,261
-
1,500
49,494
10,766
-
164,000
1,306
3,679
-
-
122,193
-
4,087
212,704
212,704
1,103,408
116,166
744
7,500
10,000
871
24,518
54,978
5,000
3,217
10,000
-
2,500
34,000
3,158
1,333
22,000
70,969
4,477
-
15,000
3,750
1,818
70,000
5,000
2,464,976		 2022
£
2,704
-
61,509
4,960
1,500
68,141
-
5,000
128,000
3,694
-
25,000
30,000
136,878
11,781
24,600
176,245
176,245
423,000
-
-
5,893
1,250
871
-
13,744
-
-
-
30,000
10,000
33,000
5,909
2,667
55,000
-
40,601
15,000
-
-
46,667
-
1,539,859

32

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2023

4. Income from charitable activities (continued)

The income from charitable activities was £2,464,976 (2022: £1,539,859) of which £nil (2022: £30,000) was unrestricted and £2,464,976 (2022: £1,509,859) was restricted. Details of restricted funds are set out in Note 21 to these financial statements.

5. Income from other trading activities

Provision of training courses
Sale of materials
Other		 2023
£
16,543
22
8,086
24,651		 2022
£
725
-
1,780
2,505

Income from other trading activities was £24,651 (2022: £2,505), all of which was unrestricted.

6. Investment income

Investment income 2023
£
2022
£
4,050
3,627

Investment income of £4,050 (2022: £3,627) 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 2023

7. Expenditure on raising funds

Staff costs
Recruitment
Staff support and
development
Travel and subsistence
Fundraising
Office running costs
Depreciation
Professional fees
AGM and governance
Bad debt write off		 Fundraising
costs

£
42,985
382
1,600
514
3,220
6,156
514
40,169
250
-
95,790		 Support
Costs
£
18,838
167
701
225
-
2,700
225
385
110
-
23,351
 2023
Total
£
61,823
549
2,301
739
3,220
8,856
739
40,554
360
-
119,141		 2022
Total
£
76,644
774
2,475
619
19,740
8,816
980
3,967
63
136
114,214

In the year ended 31 March 2023, expenditure of £119,141 (2022: £114,214) was incurred on raising funds, of which £nil (2022: £nil) was unrestricted.

10-20% of support costs have been allocated to fundraising activities in the current year (2022: 10%) 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 2023

8. Expenditure on charitable activities

Staff costs
Recruitment
Staff support and development
Travel and subsistence
Volunteer & volunteer
Counsellors costs
Contractors and counsellors
Other direct service costs
Project work
Office running costs
Depreciation
Bad debt write off
Professional fees
AGM and governance		 Charitable
Activities

£
1,043,615
9,275
38,843
12,489
2,485
589,399
45,926
234,830
149,452
12,489
-
21,348
6,292
2,166,443		 Support
Costs
£
132,897

1,181
4,946
1,590
-
-
-
-
19,035
1,590
-
2,719
772
164,730
 2023
Total
£
1,176,512
10,456
43,789
14,079
2,485
589,399
45,926
234,830
168,487
14,079
-
24,067
7,064

2,331,173		 2022
Total
£
921,475
9,298
42,205
7,437
2,895
241,505
52,235
98,094
106,441
11,776
1,634
47,691
756
1,543,442

Expenditure on charitable activities was £2,331,173 (2022: £1,543,442) of which £10,180 (2022: £16,111) was unrestricted and £2,320,993 (2022: £1,527,331) was restricted.

9. Extraordinary items

Extraordinary items
Staff costs
Professional fees		 Unrestricted
£
25,318
2,981
28,299		 Restricted
£
13,448
16,393
29,841		 2023
Total
£
38,766
19,374

58,140		 2022
Total
£
-
-
-

Costs relate to an employee dispute which has now concluded.

35

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2023

10. Net income for the year

Net income for the year is stated after charging:

Operating leases – equipment
Depreciation (note 14)
Auditor / Independent Examiner’s remuneration:
Auditors remuneration
Accountancy services		 2023
£
2022
£
4,111
3,632
14,819
12,755
7,600
6,600
6,016
1,200		 2023
£
2022
£
4,111
3,632
14,819
12,755
7,600
6,600
6,016
1,200
11. Analysis of staff costs, trustee remuneration and expenses, and the

cost of key management personnel
Salaries and wages
Social security costs
Pension costs		 2023
£
1,153,580
81,115
42,406

1,277,101		 2022
£
898,794
55,058
44,267
998,119

Staff costs for the year ended 31 March 2023 include £nil (2022: £2,390) of redundancy payments relating to one redundant role.

No employees (2022: no employees) had employee benefits in excess of £60,000. Pension costs are allocated to funds in proportion to the related staffing costs incurred.

Key management personnel:

The total employee benefits of the key management personnel of the charity were £169,312 (2022: £162,722).

The Trustees were not paid and did not receive any other benefits from employment in the year (2022: £Nil). No trustees received payment for professional or other services supplied to the charity (2022: £Nil).

12. Staff numbers

The average headcount for the reporting period was 51 staff (2022: 45). The average number of full-time equivalent employees (including casual and part-time staff) during the year was 33 (2022: 29). The average number of full-time staff was 8 (2022: 7) and the average number of part-time staff was 42 (2022: 38) in the reporting period.

36

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2023

13. 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.

14. Tangible fixed assets

Cost:
As at 1 April 2022
Additions
Disposals
As at 31 March 2023
Depreciation:
As at 1 April 2022
Charge for the year
Disposals
At 31 March 2023
Net book value:
As at 31 March 2022
At 31 March 2023		 Fixtures
and
Fittings

£
48,148
33,103
(4,013)
77,238
21,572
4,457
(3,367)
22,662
26,576
54,576		 Computer and
Office
Equipment
£
51,868

19,666
(8,413)

63,121

15,904
10,362
(8,413)

17,853
35,964
45,268		 Total
£
100,016
52,769
(12,426)
140,359
37,476
14,819
(11,780)
40,515
62,540
99,844

During the year there was a change in accounting policy within Fixtures and Fittings from 4 years straight line to 5 years. A retrospective change therefore has been applied to the financial statements.

37

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2023 15. Investments

Value as at 1 April 2022
Revaluation
Value as at 31 March 2023		 £
181,291
(15,337)
165,954

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
Overseas Government and Corporate Bonds
UK equities
International equities
UK property
Other investments
Cash or cash equivalents
16. Debtors
Debtors due in more than one year
Trade debtors
Other debtors
Prepayments and accrued income		 2023
£
33,148
20,030
18,196
41,323
10,108
37,257
5,892
165,954
2023
£
66,175
10,565
297,701
374,441		 2022
£
40,700
13,543
19,511
46,035
14,537
41,705
5,260
181,291
2022
£
-
129,046
6,635
14,321
150,002

38

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2023

17. Creditors: amounts falling due within one year

Trade creditors
Short term compensated absences (holiday pay)
Accruals
Other creditors
Credit cards
Deferred income (see note 18)		 2023
£
123,601
8,685
92,187
23,015
3,621
267,178
518,287		 2022
£
68,391
13,666
62,612
9,348
1,420
423,882
579,319

18. Deferred Income

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

Balance as at 1 April 2022
Amount released to income earned from charitable activities
Amount deferred in year
Balance as at 31 March 2023 (see note 17)		 £
423,882
(423,882)
267,178
267,178

19. Financial commitments

As at 31 March 2023, the charity had annual commitments under non-cancellable operating leases as follows:

Within one year
Between one and five years
After five years		 2023
£
39,298
18,196
-
57,494		 2022
£
18,344
6,406
-
24,750

20. Analysis of charitable funds

Balance
Balance Transfers / at
at Net 31
1 April Incoming Resources investment March
2022 resources expended gains/(loses) 2023
Unrestricted £ £ £ £ £
funds
Unrestricted funds 342,319
160,869		 (38,479) (15,337)
449,372

39

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2023

20. Analysis of charitable funds (continued)

Balance Transfers / Balance
at Net at
1 April Incoming Resources investment 31 March
Restricted funds 2022 resources expended gains/(loses) 2023
Donations - BIG
GIVE - 30,000 - - 30,000
Donations -
Natracare - 9,000 (9,000) - -
Albert Gubay
Charitable
Foundation - 19,875 (2,308) - 17,567
Avon & Somerset
OPCC - 92,261 (92,261) - -
Bailey Thomas
Charitable Trust - 1,500 (1,500) - -
Barnardo’s -
49,494		 (49,494) - -
Bath Women's Fund -
10,766		 (10,766) - -
Bristol City Council -
164,000		 (164,000) - -
David Family
Foundation - 1,306 (1,306) - -
Developing Health &
Independence (DHI) - 3,679 (3,679) - -
Home office -
122,193		 (122,193)
Lloyds Bank
Foundation - 4,087 (4,087) - -
Ministry of Justice –
Bristol - 212,704 (212,704) - -
Ministry of Justice –
Taunton - 212,704 (212,704) - -
NHS BNSSG CCG 20,643
1,103,408		 (1,124,051) - -
NHS – Pathfinder -
116,166		 (67,070) - 49,096
NHS – SV Therapies
Mobilisation - - (7,500) - (7,500)
Norman Family
Charitable Trust - 744 (744) - -
North Somerset
Council - 7,500 (7,500) - -
Quartet Community
Foundation - 10,000 (10,000) - -
Rape Crisis England
& Wales - 871 (871) - -
Sir Halley Stewart
Trust - 10,000 (10,000) - -
Somerset
Community
Foundation - 24,518 (24,518) - -
Somerset County
Council 4,055 54,978 (59,033) - -

40

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2023

20. Analysis of charitable funds (continued)

Restricted funds
Somerset Equality
Innovation Grant
SPARK Somerset
Open Mental Health
Taunton Women’s
Aid
The Brook Trust
The Clothworkers
Foundation
The Edward Gostling
Foundation
The Green House
The Henry Smith
Charity
The National Lottery
Community Fund
The Nisbet Trust
The Rayne
Foundation
The Screwfix
Foundation
The Three Guineas
Trust
Westfield Health
Total charity funds		 Balance
at
1 April
2022
-
-
-
-
-
-
-
-
-
-
-
-
30,464
-
55,162

397,481		 Incoming
resources
5,000
3,217
2,500
34,000
3,158
1,333
22,000
70,969
4,477
15,000
3,750
1,818
70,000
5,000
2,503,976
2,664,845		 Resources
expended
(5,000)
(3,217)
(2,500)
(34,000)
(3,158)
(1,333)
(22,000)
(70,969)
(4,477)
(15,000)
(3,750)
(1,818)
(100,464)
(5,000)
(2,469,975)
(2,508,454)		 Transfers /
Net
investment
gains/(loses)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(15,337)		 Balance
at
31 March
2023
-
-
-
-
-
-
-
-
-
-
-
-
-
89,163
538,535

Name of restricted funds Description, nature and purpose of fund

Albert Gubay Charitable Funding for a community groupwork project, working in Foundation

partnership with social care agencies and community groups, to engage women who have been subject to sexual violence or coercion in specialist traumainformed group support.

Avon and Somerset OPCC

Funding for the extension of support to women and girls in Avon and Somerset who have experienced rape or sexual abuse.

Bailey Thomas Charitable Funding towards a specialist support service for Trust

women with learning disabilities and autism who have experienced rape and sexual abuse.

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.

Barnardo’s

41

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2023

20. Analysis of charitable funds (continued)

Bath Women’s Fund

Bristol City Council

Funding to support the survivor voice work through the delivery of survivor-led groups for women who have experienced rape or sexual abuse.

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.

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

Funding a project, managed by the Avon and Somerset Sexual Violence Alliance, aiming to transform the health and community service for adult victim-survivors of rape and sexual abuse.

42

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2023

20. Analysis of charitable funds (continued)

North Somerset Council Funding for the development and provision of online workshops as part of the Safer Streets Violence Against Women and Girls project.

Quartet Community Foundation

Funding to support the development of a coproduction model of service user involvement through the creation and embedding of a user group 'Shadow Board'.

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

Sir Halley Stewart Trust

Funding to support a project with the aim of creating systems change that will empower victim-survivors of sibling sexual abuse to have a voice, build communities of support and access the specialist help they need.

Somerset Community Funding a variety of projects with the aim of supporting Foundation victim-survivors of rape and sexual abuse in Somerset. Somerset County Funding to extend the counselling service for victimCouncil survivors of rape and sexual abuse in Somerset.

Somerset Equality Innovation Grant

Funding to advance equality of opportunity and access to trans victim-survivors in Somerset to out sexual violence support services.

SPARK Somerset Open Funding for the extension of support to victim-survivors Mental Health in Somerset who have experienced rape or sexual abuse.

Taunton Women’s Aid Funding towards a specialist support service for women with learning disabilities and autism who have experienced rape and sexual abuse.

The Brook Trust

Funding for the counselling service for victim-survivors who have experienced rape and sexual abuse.

The Clothworkers Funding for the refurbishment of the new Taunton Foundation premises secured in January 2020.

The Edward Gostling Funding towards a specialist support service for Foundation women with learning disabilities and autism who have experienced rape and sexual abuse.

The Green House

Funding towards the Up Front Survivors Project.

43

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2023

20. Analysis of charitable funds (continued)

The Henry Smith Charity Funding for a specialist support and counselling service for women who have experienced rape and sexual abuse.

The National Lottery Community Fund

Funding towards the refurbishment of the Bristol office and provision of group work for victim-survivors of rape and sexual abuse.

The Nisbet Trust

Funding towards a specialist support service for victimsurvivors based in Bristol who have experienced rape and sexual abuse.

The Rayne Foundation Funding towards a specialist support service for victimsurvivors based in Bristol who have experienced rape and sexual abuse.

The Screwfix Foundation Funding for building and refurbishment works at the Taunton office.

Westfield Health

Funding towards a specialist support service for women with learning disabilities and autism who have experienced rape and sexual abuse.

Analysis of charitable funds – year ended 31 March 2022

Balance
Balance Transfers / at
at Net 31
1 April Incoming Resources investment March
2021 resources expended gains/(loses) 2022
Unrestricted £ £ £ £ £
funds
Unrestricted funds 281,476
70,891		 (16,111)
6,063
342,319

44

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2023

20. Analysis of charitable funds (continued)

Balance Transfers / Balance
at Net at
1 April Incoming Resources investment 31 March
Restricted funds 2021 resources expended gains/(loses) 2022
1625 Independent
people - 2,704 (2,704) - -
Avon & Somerset
OPCC - 61,509 (61,509) - -
Avon & Somerset
Police Community
Action - 4,960 (4,960) - -
Awards for All - -
Bailey Thomas
Charitable Trust - 1,500 (1,500) - -
Barnardo’s -
68,141		 (68,141) - -
Bluestar Project -
5,000		 (5,000) - -
Bristol City Council -
128,000		 (128,000) - -
Comic Relief 8,108
-		 (8,108) - -
David Family
Foundation - 3,694 (3,694) - -
Garfield Weston
Foundation - 25,000 (25,000) - -
Home office -
136,878		 (136,878) - -
Kickstart Scheme -
11,781		 (11,781) - -
Lloyds Bank
Foundation 16,833 24,600 (41,433) - -
Ministry of Justice –
Bristol - 176,245 (176,245) - -
Ministry of Justice –
Taunton - 176,245 (176,245) - -
NHS BNSSG CCG 128,921
423,000		 (531,278) - 20,643
North Somerset
Council - 5,893 (5,893) - -
Quartet Community
Foundation - 1,250 (1,250) - -
Rape Crisis England
& Wales - 871 (871) - -
Somerset County
Council - 13,744 (9,689) - 4,055
St John’s Foundation 32,984
30,000		 (62,984) - -
Taunton Women’s
Aid - 10,000 (10,000) - -
The Brook Trust -
33,000		 (33,000) - -
The Clothworkers
Foundation - 5,909 (5,909) - -

45

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2023

20. Analysis of charitable funds (continued)

Restricted funds
The Edward Gostling
Foundation
The Henry Smith
Charity
The Nelson’s Trust
The Nisbet Trust
The Three Guineas
Trust
Total charity funds		 Balance
at
1 April
2021
-
-
-
-
2
186,848

468,324		 Incoming
resources
2,667
55,000
40,601
15,000
46,667
1,509,859
1,580,750		 Resources
expended
(2,667)
(55,000)
(40,601)
(15,000)
(16,205)
(1,641,545)
(1,657,656)		 Transfers /
Net
investment
gains/(loses)
-
-
-
-
-
-
6,063		 Balance
at
31 March
2022
-
-
-
-
30,464
55,162
397,481

21. 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
£
-
165,954
283,418
-
-
449,372
Unrestricted
fund
£
-
181,291
161,028
-
-
342,319		 Restricted
funds
£
99,844
-
133,165
374,441
(518,287)
89,163
Restricted
funds
£
62,540
-
421,939
150,002
(579,319)
55,162		 Total

£
99,844
165,954
416,583
374,441
(518,287)
538,535
Total
£
62,540
181,291
582,967
150,002
(579,319)
397,481

46

Somerset and Avon Rape and Sexual Abuse Support Board of Trustees Report and Financial Statements for the year ended 31 March 2023

22. 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		 2023
£
141,054

14,818
15,337
(4,050)
(224,439)
(61,032)

(118,312)
 2022
£
(70,843)
12,755
(6,063)
(3,627)
22,481
334,466
289,169

23. Related party transactions

There were no related party transactions in the financial year ended 31 March 2023 (2022: None).

There were no outstanding balances with related parties as at 31 March 2023 (2022: £Nil).

24. Capital commitments

At 31 March 2023, the organisation had £nil (2022: £ 15,683) capital commitments.

25. 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		 2023
£
416,583

66,175

10,565
-
493,323

2023
£
3,621
123,601
23,015
150,237		 2022
£
582,967
129,046
6,635
-
718,648
2022
£
1,420
68,391
9,348
79,159

47