OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-31-accounts

Company registration number: 06920524 Charity registration number: 1130947

| Doncaster Rape & Sexual Abuse Counselling | Service | (A company limited by guarantee) | Annual Report and Financial Statements | for the Year Ended 31 March 2023

Crozier Jones LLP Chartered Certified Accountants and Registered Auditors 9/13 Thorne Road Doncaster South Yorkshire DN1 2HJ

| |

: |

Doncaster Rape & Sexual Abuse Counselling Service

Contents

Contents
Trustees’Report 1 to 11
Independent Examiner's Report 12to13
Statement of Financial Activities 14
Balance Sheet 15
Statement ofCash Flows 16
NotestotheFinancialStatements 17to29

|

|

Doncaster Rape & Sexual Abuse Counselling Service

Trustees’ Report

The trustees, who are the directors for the purposes of company law, present the annual report together with the financial statements of Doncaster Rape and Sexual Abuse Counselling Service (DRASACS) for the year ended 31 March 2023.

Objectives and activities

Objects and aims

What do we do?

|

The aims of DRASACS are:

  1. To relieve the mental and physical distress of people who have suffered sexual assault, in particular by providing a counselling service and advocacy service.

  2. To relieve the mental distress of people supporting and/or caring for adults or children who have been sexually assaulted, in particular by providing counselling, group work and information. 3. To advance the education of the public, by raising awareness, and promoting and/or conducting education and research around the issues of sexual assault.

Page 1

|

|

| Objectives, strategies and activities : DRASACS services are free to all in and around Doncaster and include:Specialist Counselling Services - Available to all genders aged 18 and over | - Free face to face, telephone and webcam / online sessions : - EMDR, CBT, psychodynamic, person-centred therapy, integrative

| |

Doncaster Rape & Sexual Abuse Counselling Service Trustees’ Report

Independent Sexual Violence Advocates (ISVA's) - Our ISVA (Independent Sexual Violence Advocate) service offers practical help, advice and information for victims of rape and sexual abuse and their families - Practical support for adults through the judicial process and beyond

Children and Young Persons Counselling

Children and Young Persons Advocacy

Group therapy

Training and awareness sessions

As noted above DRASACS services are free to all in and around Doncaster and include:-

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Page 2

Doncaster Rape & Sexual Abuse Counselling Service Trustees’ Report

Use of volunteers

The charity is grateful to all its volunteers and in particular its trustees for their time commitment and expertise in supporting DRASACS.

Achievements and performance : Our staff are trained specialists and professional. DRASACS invests in staff development with training : undertaken in safeguarding, pre-trial therapy, group therapy, supervision, and ISVA & CHISVA. | Alongside this all staff access regular clinical supervision and the employee assistance programme. | Our staff are a highly valued asset and have been instrumental in deciding the priorities for | DRASACS. ALL staff are DBS checked and where required staff are also vetted by South Yorkshire Police.

In the 12-month period between 1 April 2022 and 31 March 2023 we achieved the following:

Adult Counselling Service

Children and Young People Counselling Service

Page 3

| Trustees’ Report : ISVA Service Our aim is to help give anyone the confidence, support and information needed to take control of their situation and move forward. ISVAs receive specialist training to support people who have disclosed : sexualhave enhanced violence inDBS orderchecks. to provide a tailored support package. They have police vetting clearance and | Our ISVA service is available to men, women, children and families, regardless of whether they have | told the police or anyone else about the attack. Our ISVAs are fully trained by Lime Culture, and our | ISVA service is accredited. | - U18 U18 referrals in the year - 202 202

Doncaster Rape & Sexual Abuse Counselling Service Trustees’ Report

Client Feedback

Our clients are ultimately the reason why DRASACS exists and we strive for excellence to help all clients have the best quality of life they wish to achieve. DRASACS offers free, confidential and person centred services that are based on the needs of the client.

The counselling and ISVA service has continued to offer multiple modalities for support, including face to face therapy, webcam counselling, art and play therapy, telephone counselling, and practical support. Some feedback is listed below:

"| can't tell you how much DRASACS has helped me, in lots of aspects of my life. It has given me a brand new outlook and helped me when facing everyday life issues!"

"| actually cannot thank DRASACS enough for my journey to make peace to some degree, with what happened to me all those years ago. This service should be funded properly for all people that have experienced domestic abuse / violence / rape!"

“| am so grateful to DRASACS for all their work! My life has been utterly changed. Thank you all very much!"

Financial review

The income for the year was £885,380 (2022 £721,109) and expenditure was £869,960 (2022: £678,757).

The increase in income was a result of an increase in grant funding, with additional income from new funders including £65,000 of grants towards leasehold improvements to a building newly occupied during the year. Expenditure increased broadly in line with income.

The charity had a surplus of £15,420 (2022 £42,352).

Page 4

| |

:

Doncaster Rape & Sexual Abuse Counselling Service

Trustees' Report

Policy on reserves

At the year end total reserves carried forward were £444,612 made up of £49,792 restricted funds and £394,820 unrestricted funds. (2022: Total funds of £429,192 including £27,952 restricted and £401,240 unrestricted general funds). Total funds include £106,301 which could only be realised by disposing of fixed assets. The charity's unrestricted free reserves at 31 March 2023 were £288,519 (2022: £401,240).

|

The reserves policy commits the charity to assigning any unallocated funds to the reserves on a year on year basis until the reserves represent six month's expenditure of the Charity, which is estimated to be approximately £435,000. As noted above following significant expenditure on leasehold improvements during the year, unrestricted free reserves which were £401,240 at 31 March 2022 fell to £288,519 at 31 March 2023. The charity aims to gradually increase reserves to the target level.

Principal funding sources

Our Funders & supporters provide funding, contracts, donations, fundraising and bequests. We are eternally grateful for support both financially and otherwise to help us continue to support those who most need it. Our Funders for 2022-23 include: -

South Yorkshire Police and Crime Commissioner Doncaster CCG

BBC Children in Need

The National Lottery The Cloth Workers Foundation Bernard Sunley Doncaster Council Lloyds Foundation People’s Postcode Lottery The Ministry of Justice Tesco Groundwork Foundation

Page 5

|

| | | |

Doncaster Rape & Sexual Abuse Counselling Service

Trustees’ Report

Plans for future periods

Aims and key objectives for future periods

We are looking to consolidate during the 23/24 year, having undergone a lot of upheavai in the 22/23 year with our change of premises and new CEO in post.

Ourname planoutis tothere be aand morealso visiblestepping presenceup inour thepublicpublic sphere,fundraisingattendingeffortsgalasalongside and events,submittingputtingmoreour applications for grant funding.

We are looking forward to working within the new Crisis Alliance with partner agencies and continuing to be an integral part of the South Yorkshire Violence Partnership.

We see partnership working as an important part of our future, whether this is with the local authority, the ICB, PCC, or local schools to provide training.

We will be looking at our staffing structure during the 23/24 year and reassessing contracts and terms and conditions to give better clarity to staff and stakeholders alike.

We will also be taking on volunteer counsellors in the coming year. With funding becoming ever more difficult, this is an avenue that has become necessary, yet also is positive in that we are able to give qualified counsellors skills and experience in a specialised sector.

All voiunteer counsellors will be subject to the same checks as paid counsellors and will be required to have the necessary qualifications.

Volunteer roles will also be developed further to support in crucial areas e.g. fundraising/marketing & media, along with more formal volunteering roles e.g.development of the board and specifically skill set gaps. Please see the Evaluation Chart below for more details.

Page 6

Doncaster Rape & Sexual Abuse Counselling Service

Trustees’ Report

----- Start of picture text -----
| SS hl
| -
Rorr SeLUC§ hLUmUmrmCUCUCosa Om.
: Seeee ee “ & om, Bo
: aeC2 OdOe ae!Oa Fy2c5 tO oo, Cap.
eeBOoo etaSee |oe er a feeSe§ igniteeearentate PigeneOy.
| 2fw Oy "ataSagi oegeetsoo &
| 8 bsitss =< ss -— fF
@ geezeee ° — =. Development2 -
=os Gee eee: i.= |.|
ah
oo=hClC rrtrs~—~<—i‘“‘“i‘i‘“‘“‘i‘“ ‘iz‘C“C@CCSC
go Le
€ eeiehss Evaluation =) 332
g gee shee = sess es
we> [S8eenes] gestefee. oOoverview=o JAaPFrUIOVCC—| Elgetsee gebegesa=@oeesen 8
CsDevelopmentrl llOtr:~—~—~—C~C~CiCizszSCSCrsSCNSC.CiCi‘R |eatetese
— 5 Ce
fF 2 ° ' - = Oe fee
oe o.lllUON.D.DL.rmrmrmr—CO GC
=. _ « 2 % gfeee8
5S £ : rF 6h6US.LCU
ége ee Oe4 Le , aw oP a“ &;
eeeoe Ne ee
2 ..LlhLmcrrrrrrC—C OO Nm—~—CCC !——:—C“‘C;@S
 Rp Gy, 1 “Ge, 18oo Begoo. & x oe he ee
oeeeellCUeerr—SCSCS
“O32Sy hs 96 PeSO ee ee
es. > © OsMs9,yOSiC2 BPOr?eowe Lok OPaeOeooaPeeOD
“Seee“se eeSofoeto 07 wo eh
Om Lar
—- ¢eeeoooe
— oo : |
----- End of picture text -----

Structure, governance and management

Nature of governing document

Doncaster RapeP and Sexual Abuse Counselling g»°Service became a companycompany limited by guarantee ‘companyune od9.registrationg number 06920524) and a registeredg charityy (registration(reg number 1130947) on 1

wereThe assetsdonatedoftoDoncasterthe charityr RapeonKap 1 Apriland Sexual2010. Abuse Counselling g Service, an unincorporated charity,y

Page 7

|

|

|

Doncaster Rape & Sexual Abuse Counselling Service

Trustees’ Report

Recruitment and appointment of trustees

In accordance with the charity's constitution new trustees are appointed by the existing board of trustees.

The trustees regularly review the composition of the board and recruit new trustees in the light of skills and experience required and available.

Induction and training of trustees

New trustees receive an induction from the CEO and support from the existing board of trustees. Trustee training is provided where necesssary.

Arrangements for setting key management personnel remuneration

|

Details of the key management personnel are included in the Reference and Administrative Details section of this report. Remuneration for key manaagement personnel is set by the trustees and is based on the seniority of roles, market rates and individual performance.

Organisational structure

The Charity is governed by the Board of Trustees (who are also Directors for the purposes of the Companies Act). The Board of Trustees have appointed a CEO, Counselling Manager and ISVA Manager who manage DRASACS operationally on a day to day basis. The Board meets bi-monthly and monitors performance, developments and finance.

Our Trustees are all volunteers and use their skills to support DRASACS.

The board has approved policies for staffing, governance, finance and reserves, copies of which are available.

In December 2022 DRASACS moved premises from our old offices on Thorne Road to a new location in the city centre of Doncaster. In the same month, our old CEO, Kevin Hill left the organisation after 8 years in the post, and in January 2023 Paula Murray began in position as our new CEO.

Page 8

|

: | | | |

Doncaster Rape & Sexual Abuse Counselling Service

Trustees' Report

Relationships with related parties

Links with other organisations (RothDRAS A CS)CS continuand Sh e ffields to deliver(SRASAC),ISVA servicesunder thein collaborumbrell a tionof thewithSouthBarnsleyYorkshire(BSARCS),SexualRotherhamViolence Partnership (CIO) supporting people who have reported sexual offences to the Police on their journey through the criminal justice process.

Major risks and management of those risks

The charity's management and trustees regularly consider the major risks affecting the charity including those relating to strategic and reputational risk, operational risk, compliance risk and financial risk.

Significant risks such as those related to heaith and safety, and safeguarding are managed on a day to day basis by the senior management team, and are discussed at trustee meetings.

The significant risks currently affecting the charity are the current funding climate and scarcity of future funding in the charity sector and the impact of inflation and cost of living increases. In order to manage these risks the charity tries to seek out diverse sources of funding, and carefully monitors cashflow and finances, including matching forecast expenditure with income and seeking out multiple year sources of funding to allow more certainty in the short to medium term.

The charity's general insurance policy includes trustee indemnity insurance to protect the trustees from claims arising from negligent acts, errors or ommisions occuring whilst on charity business. The premium in respect of this cover is not separately identifiable.

Reference and Administrative Details

Chief Executive Officer Ms P Murray Trustees Ms K R Atkinson, Vice Chair / Treasurer Mr D Lister, Chair Mrs D E Thomas Ms J Caffrey, Secretary (Resigned 30 June 2022)

Senior Management Team

Ms P Murray, CEO (from January 2023)

Mr K Hill, CEO (to December 2022) Ms S Biggin Ms N Bramham Bates Ms R McMinn (to December 2022)

Principal Office

Floor 2 Cussins House Wood Street Doncaster South Yorkshire DN1 3LW

The charity is incorporated in England and Wales.

Page 9

|

: | , :

| |

Doncaster Rape & Sexual Abuse Counselling Service

Trustees’ Report

Company Registration Number 06920524 Charity Registration Number 1130947 Bankers The31 St Co-operativeSepulchre Gate Bank Doncaster DN1 1TD Virgin Money 19 St Sepulchre Gate Doncaster DN1 1TD Yorkshire Building Society 20-26 Printing Office Street Doncaster DN11TR

Independent Examiner

Crozier Jones LLP Chartered Certified Accountants and Registered Auditors 9/13 Thorne Road Doncaster South Yorkshire DN1 2HJ

Page 10

Doncaster Rape & Sexual Abuse Counselling Service

Trustees' Report

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Doncaster Rape & Sexual Abuse Counselling Service for : statementthe purpo s esin accordanceof companywithlaw)theareUnitedresponsibleKingdomforAccountprepar ing Standardsthe trustees’(UnitedreportKingdomand theGenerallyfinancial Accepted Accounting Practice) and applicable law and regulations. : Company law requires the trustees to prepare financial statements for each financial year. Under : company law the trustees must not approve the financial statements unless they are satisfied that | theyresourcesgive aandtrueapplicatand fa i ronviewof resources,of the stateincludingof affairsitsofincomethe charitabland e xpenditure,company andfor ofthatits period.incomingIn preparing these financial statements, the trustees are required to: | * select suitable accounting policies and apply them consistently; | * observe the methods and principles in the Charities SORP 2019 (FRS102),

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

The annual report was approved by the trustees of the charity on (13/12 (27 ang signed on its behalf by:

MB Akg

Trustee

Page 11

| Doncaster Rape & Sexual Abuse Counselling Service | Independent Examiner's Report to the trustees of Doncaster Rape & Sexual Abuse Counselling Service | | | | March{ report2023 to thewhichcharityaretrusteesset out on mypages examination14 to 29. of the accounts of the charity for the year ended 31

|

Respective responsibilities of trustees and examiner

As the charity’s trustees of Doncaster Rape & Sexual Abuse Counselling Service (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of Doncaster Rape & Sexual Abuse Counselling Service are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

Since Doncaster Rape & Sexual Abuse Counselling Service's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. | confirm that | am qualified to undertake the examination because | am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

| have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of Doncaster Rape & Sexual Abuse Counselling Service as required by section 386 of the 2006 Act: or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

AssociationMrM Crozierof MA(Cantab)Chartered CertifiedCCA ACAAccountants ATI

Crozier Jones LLP Chartered Certified Accountants and Registered Auditors 9/13 Thorne Road Doncaster South Yorkshire DN1 2HJ

Page 12

|

|

|

Doncaster Rape & Sexual Abuse Counselling Service

Independent Examiner's Report to the trustees of Doncaster Rape & Sexual Abuse Counselling Service

13 December 2023

Page 13

| |

|

: :

| |

Doncaster Rape & Sexual Abuse Counselling Service

Statement of Financial Activities for the Year Ended 31 March 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Unrestricted Restricted Total
funds funds 2023
Note £ £ £
Income and Endowments from:
Donations and legacies 3 599 161,207 161,806
Charitable activities 4 - 721,448 721,448
Other trading activities 5 405 - 405
Investment income 6 1,721 - 1,721
Total income 2,725 882,655 885,380
Expenditure on:
Charitable activities 7 (92,895) (777,065) (869,960)
Total expenditure (92,895) (777,065) (869,960)
Net (expenditure)/income (90,170) 105,590 15,420
Transfers between funds 83,750 (83,750) -
Net movement in funds (6,420) 21,840 15,420
Reconciliation offunds
Total funds brought forward 401,240 27,952 429,192
Total funds carried forward 21 394,820 49,792 444,612
Unrestricted Restricted Total
funds funds 2022
Note £ £ £
Income and Endowments from:
Donations and legacies 3 2,281 96,139 98,420
Charitable activities 4 - 622,180 622,180
Investment income 6 509 - 509
Total income 2,790 718,319 721,109
Expenditure on:
Charitable activities 7 - (678,757) (678,757)
Total expenditure - (678,757) (678,757)
Net income 2,790 39,562 42,352
Transfers between funds 56,952 (56,952) -
Netmovement in funds 59,742 (17,390) 42,352
Reconciliation offunds
Total funds brought forward 341,498 45 342 386,840
Totalfundscarriedforward 4 401,240 27,952 429,192

All of the charity's activities derive from continuing operations during the above two periods.

Page 14

| :

| | | |

Doncaster Rape & Sexual Abuse Counselling Service

(Registration number: 06920524) Balance Sheet as at 31 March 2023

2023 2022
Note £ £
Fixed assets
Tangible assets 14 106,301 -
Current assets
Debtors 15 100,407 24,317
Cash at bank and in hand 16 309,630 608,022
410,037 632,339
Creditors: Amounts falling duewithin oneyear 17 (71,726) (203,147)
Netcurrent assets 338,311 429,192
Netassets 444,612 429,192
Funds ofthe charity:
Restricted income funds
Restricted funds 49,792 27,952
Unrestricted income funds
Unrestricted funds 394,820 401,240
Totalfunds 21 444,612 429,192

For the financial year ending 31 March 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors’ responsibilities:

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

The financial statements on pages 14 to 29 were approved by the trustees, and authorised for issue on ..13.{12.{2Sand signed on their behalf by:

MKB ating Trustee

Page 15

| | : : | |

Doncaster Rape & Sexual Abuse Counselling Service

Statement of Cash Flows for the Year Ended 31 March 2023

2023 2022
Note £ £
Cash flowsfrom operating activities
Netincome 15,420 42,352
Adjustments to cash flows from non-cash items
Depreciation 26,575 -
Investment income 6 (1,721) (509)
40,274 41,843
Working capital adjustments
Increase in debtors 15 (76,090) (7,566)
(Decrease)/increase in creditors 17 (131,421) 140,028
Net cash flows from operating activities (167,237) 174,305
Cash flows from investing activities
Interest receivable and similar income 6 1,721 509
Purchase of tangible fixed assets 14 (132,876) -
Netcash flows from investing activities (131,155) 509
Net (decrease)/increase in cash and cash equivalents (298,392) 174,814
Cash and cash equivalents at 1 April 608,022 433,208
Cashandcashequivalentsat31March 23 309,630 608,022

All of the cash flows are derived from continuing operations during the above two periods.

Page 16

| |

1 Charity status

Doncaster Rape & Sexual Abuse Counselling Service

Notes to the Financial Statements for the Year Ended 31 March 2023

The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

The address of its registered office is: Floor 2 Cussins House Wood Street Doncaster South Yorkshire DN1 3LW

These financial statements were authorised for issue by the trustees on 13 December 2023.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

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). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

Doncaster Rape & Sexual Abuse Counselling Service meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value uniess otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Reclassification of comparative amounts

During the year income from a couple of grant funders has been categorised as "Donations" in accordance with the SORP having previously been included in "Income from charitable activities". The comparative amounts totalling £96,139 have been restated.

Page 17

Doncaster Rape & Sexual Abuse Counselling Service | Notes to the Financial Statements for the Year Ended 31 March 2023 : Income and endowments | willAil incomebe receivedis recognisedand the amountonce the Charityof the income has entitlementreceivable canto thebe income,measuredit isreliably. probable that the income Donations and legacies | Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured. | In the event that a donation is subject to conditions that require a level of performance by the Charity before the Charity is entitled to the funds, the income is deferred and not recognised until either those | conditions are fully met, or the fulfilment of those conditions is wholly within the control of the Charity and it is probable that these conditions will be fulfilled in the reporting period.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised asa liability and included on the balance sheet as deferred income to be released.

Investment income

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. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on estimated usage.

Charitable activities

Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include those functions which assist the work of the charity but do not directly undertake charitable activities, including admin costs, finance, IT, governance costs and other central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

Governance costs

These include the costs attributable to the Charity’s compliance with constitutional and statutory requirements, including preparation of statutory accounts and independent examination.

Page 18

Doncaster Rape & Sexual Abuse Counselling Service Notes to the Financial Statements for the Year Ended 31 March 2023

Government grants

Government grants are recognised based on the performance model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income in the period in which the charity has entitlement to the income and any performance conditions have been met. Grants relating to assets are recognised in full when there is unconditional entitlement to the grant.

Irrecoverable VAT

Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

|

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes

Tangible fixed assets

Individual fixed assets costing £1,000.00 or more are initially recorded at cost, and then carried at cost less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate Computer equipment 25% reducing balance basis Office equipment 25% reducing balance basis Leasehold land and buildings over the period of the lease

Trade debtors

Trade debtors are amounts due from customers or grant funders for services performed in the ordinary course of business.

Trade debtors are recognised at the settlement amount less any provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Page 19

| Notes to the Financial Statements for the Year Ended 31 March 2023

|

| | .

Doncaster Rape & Sexual Abuse Counselling Service

Trade creditors

Creditors and provisions are recognised when there is an obligation at the balance sheet date as a resullt of a past event, it is probabie that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors and provisions are normally recognised at their setttement amount.

2 Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary : course of business from suppliers. Accounts payable are classified as current liabilities if the Charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the : creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. The charity currently has no borrowings.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustee's discretion in furtherance of the objectives of the Charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Page 20

| |

|

|

Doncaster Rape & Sexual Abuse Counselling Service

Notes to the Financial Statements for the Year Ended 31 March 2023

3 Income from donations and legacies

Unrestricted
funds
General Restricted
funds		 Total
2023		 Total
2022
£ £ £ £
Donations and legacies;
Donations from individuals 599 - 599 2,281
Grants, including capital grants;
BBC Children in Need - 31,666 31,666 62,222
Lloyds Foundation - 38,416 38,416 33,917
People's Postcode Trust - 25,000 25,000 -
Tesco Groundwork Foundation - 1,125 1,125 -
Clothworkers Foundation - 55,000 55,000 -
Bernard Sunley Foundation 10,000 10,000 ee
599 161,207 161,806 98,420

In 2022 £2,281 of the above income was attributable to unrestricted funds and £96,139 to restricted funds.

As noted
in the trustee report the charity benefits from the services of volunteers for which
it is		 As noted
in the trustee report the charity benefits from the services of volunteers for which
it is		 As noted
in the trustee report the charity benefits from the services of volunteers for which
it is		 As noted
in the trustee report the charity benefits from the services of volunteers for which
it is		 As noted
in the trustee report the charity benefits from the services of volunteers for which
it is
grateful. In accordance with the Charity SORP, the value of services provided by volunteers is not
quantified nor included in the accounts.
4 Income from charitable activities
Restricted Total Total
funds 2023 2022
£ £ £
South Yorkshire Sexual Violence Partnership 189 825 189,825 156,110
National Lottery 123,594 123,594 140,255
Ministry of Justice 214,017 214,017 177,201
DoncasterCCG & DMBC 156,602 156,602 148,614
South Yorkshire Police & Crime Commissioner 37,410 37,410 -
721,448 721,448 622,180

4 Income from charitable activities

Government grant income includes grant income from DMBC, Doncaster CCG, the Ministry of Justice, the National Lottery and South Yorkshire Police & Crime Commissioner, and totalled £531,623 (2022: £466,070).

Page 21

|

|

, | : | |

Doncaster Rape & Sexual Abuse Counselling Service

Notes to the Financial Statements for the Year Ended 31 March 2023

§ Income from other trading activities

Unrestricted
funds
General Total
2023
Trading income; £ £
Sales ofgoods and services 405 405
405 405
6
Investment income
Unrestricted
funds
Total Total
General 2023 2022
£ £ £
Interest receivable and similar income;
Interest receivable on bank deposits 1,721 1,721 509
7
Expenditure on charitable activities
Total
2023
£
Activity Activity
undertaken support Total Total
directly costs 2023 2022
£ £ £ £
Wages and salaries 494,914 147,831 642,745 550,647
Counselling, supervision and
employment related costs 70,708 - 70,708 63,300
Travel and subsistence 6,624 - 6,624 2,912
[T, communications and marketing 17,343 5,180 22,523 18,741
Compliance 6,557 - 6,557 5,671
Accomodation - 89,406 89,406 32,898
Stationery and resources - 2,080 2,080 2,475
Staff Training 480 - 480 -
Depreciation - 26,575 26,575 -
596,626 271,072 867,698 676,644

Page 22

|

|

:

|

| |

Doncaster Rape & Sexual Abuse Counselling Service

Notes to the Financial Statements for the Year Ended 31 March 2023

£92,895 (2022 - ENil) of the above expenditure was attributable to unrestricted funds and £774,803 (2022 - £676,644) to restricted funds.

in addition to the expenditure analysed above, there are also governance costs of £2,262 (2022 - £2,113) which relate directly to charitable activities. See note 8 for further details.

8 Analysis of governance and support costs

Governance costs

Governance costs
Restricted Total Total
funds 2023 2022
£ £ £
Independent examiner fees
Examination ofthe financial statements 2,262 2,262 2,113
2,262 2,262 2,113

9 Net incoming/outgoing resources

Net incoming resources for the year include:

Net incoming resources for the year include:
2023 2022
£ £
Operating leases - plant and machinery 9,245 8,827
Operating leases - other assets 44,993 21,964
Depreciationoffixedassets 26,575 -

10 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

11 Staff costs

The aggregate payroll costs were as follows:

The aggregate payroll costs werewere as follows:
2023 2022
£ £
Staff costs during the yearwere:
Wages and salaries 558,648 479,469
Social security costs 44,962 37,687
Pension costs 39,135 33,491
642,745 550,647

Page 23

|

|

Doncaster Rape & Sexual Abuse Counselling Service

Notes to the Financial Statements for the Year Ended 31 March 2023

The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:

----- Start of picture text -----
|||||| |---|---|---|---|---| |2023|2022| |No|No| |Average|number|of employees|19|16|

----- End of picture text -----

The average number of employees on a headcount basis was 24 (2022:20).

No employee received emoluments of more than £60,000 during the year.

The total employee benefits of the key management personnel of the charity were £161,266 (2022 - £143,474).

12 Independent examiner's remuneration

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |2023|2022| |£|£| |Examination|of|the|financial|statements|2,262|2,113|

----- End of picture text -----

13 Taxation

The charity is a registered charity and is therefore exempt from taxation on charitable income or gains applied to charitable purposes.

14 Tangible fixed assets

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Furniture| |Land|and|and|Computer| |buildings|equipment|equipment|Total| |£|£|£|£| |Cost| |At|1|April|2022|41,122|1,854|706|43,682| |Additions|132,876|-|-|132,876| |Disposals|(41,122)|(1,854)|(706)|(43,682)| |At|31|March|2023|132,876|-|-|132,876|

----- End of picture text -----

Page 24

| |

: |

Doncaster Rape & Sexual Abuse Counselling Service

Notes to the Financial Statements for the Year Ended 31 March 2023

Furniture
Land and and Computer
buildings equipment equipment Total
£ £ £ £
Depreciation
At 1 April 2022 41,122 1,854 706 43,682
Charge forthe year 26,575 - - 26,575
Eliminated on disposals (41,122) (1,854) (706) (43,682)
At 31 March 2023 26,575 - - 26,575
Netbookvalue
At 31 March 2023 106,301 - - 106,301
At31March2022 - - - :

Included within the net book value of land and buildings above is £Nil (2022 - ENil) in respect of freehold land and buildings and £106,301 (2022 - £Nil) in respect of leasehold improvements.

15 Debtors
2023 2022
£ £
Trade debtors 19,177 -
Prepayments 8,180 24,317
Other debtors 13,050 -
100,407 24,317
16 Cash and cash equivalents
2023 2022
£ £
Cash on hand 50 58
Cash at bank 309,580 607,964
309,630 608,022
17 Creditors: amounts falling due within one year
2023 2022
£ £
Trade creditors 6,762 3,949
Other taxation and social security 11,342 11,609
Other creditors 28,179 427
Accruals and deferred income 25,443 187,162
71,726 203,147

Page 25

| : |

| | |

| |

:

Doncaster Rape & Sexual Abuse Counselling Service

Notes to the Financial Statements for the Year Ended 31 March 2023

Notes to the Financial Statements for the Year Endedthe Year Ended for the Year Endedthe Year EndedYear EndedEnded 31 March 2023
2023 2022
Deferred income at 1 April 2022 (184,435) (2,750)
Resourcesdeferred inthe period
Amounts released from previous periods		 (2,834)
184,4 5		 (184,435)
2,750
Deferred incomeatyearend (2,834)
Es		 (184,435)

Deferred income relates to income received in advance of unconditional entitlement or time-restricted grants which relate to future accounting periods.

18 Obligations under leases and hire purchase contracts

Operating lease commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

2023 2022
£ £
Land and buildings
Within one year 52,200 13,125
Between one and five years 178,350 -
230,550 13,125
Other
Within one year 9,245 9,245
Between one and five years 30,600 39,845
39,845 49,090

19 Pension and other schemes

Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £39,135 (2022 - £33,491).

20 Contingent liabilities

Under the terms of an operating lease the charity may be liable for dilapidations on a property it moved out of during the year. The landlord is claiming dilapidations of approximately £85,000, which is well in excess of the amount the charity believes is payable. An amount has been provided in the accounts based on the estimate of a surveyor instructed by the charity. This amount has not been separately disclosed on the basis that it may hinder the charity in negotiations on the matter,

Page 26

| !

7 : | | | | |

Doncaster Rape & Sexual Abuse Counselling Service

Notes to the Financial Statements for the Year Ended 31 March 2023

21 Funds

Balance at Balance at
1 April Incoming Resources 31 March
2022 resources expended Transfers 2023
£ £ £ £ £
Unrestricted funds
General
Unrestricted 401,240 2,725 (92,895) 83,750 394,820
Restricted funds
South Yorkshire Sexual
Violence Partnership - 189,825 (171,075) (18,750) -
National Lottery 27,952 123,594 (151,546) - -
Ministry ofJustice - 214,017 (214,017) - -
DoncasterCCG & DMBC - 156,602 (128,208) - 28,394
South Yorkshire Police &
Crime Commissioner - 37,410 (37,410) - -
BBC Children in Need - 31,666 (31,237) - 429
Lloyds Foundation - 38,416 (33,334) - 5,082
People's Postcode Trust - 25,000 (9,745) - 15,255
Tesco Groundwork
Foundation - 1,125 (493) - 632
Clothworkers Foundation - 55,000 - (55,000) -
Bernard Sunley Foundation - 10,000 - (10,000) -
Total restricted funds 27,952 882,655 (777,065) (83,750) 49,792
Total funds 429,192 885,380 (869,960) - 444,612
Balance at Balance at
1 April Incoming Resources 31 March
2021 resources expended Transfers 2022
£ £ £ £ £
Unrestricted funds
General
Unrestricted 341,498 2,790 - 56,952 401,240

Page 27

| | | |

Doncaster Rape & Sexual Abuse Counselling Service

Notes to the Financial Statements for the Year Ended 31 March 2023

Balance at Balance at
1 April Incoming Resources 31 March
2021 resources expended Transfers 2022
£ £ £ £ £
Restricted funds
South Yorkshire Sexual
Violence Partnership - 156,110 (156,110) - -
National Lottery 34,590 140,255 (146,893) - 27,952
Ministry ofJustice - 177,201 (177,201) - -
DoncasterCCG&DMBC
BBCChildren inNeed
Lloyds Foundation		 9,138
1,614
-		 148,614
62,222
33,917		 (100,800)
(63,836)
(33,917)		 (56,952)
-
-		 -
-
-
Total restricted funds 45 342 718,319 (678,757) (56,952) 27,952
Totalfunds 386,840 721,109 (678,757) - 429,192

Transfers represent grants towards for capital assets transferred to unrestricted funds when the expenditure has been incurred and the asset capitalised, and a surplus on contract funding transferred to unrestricted funds at the end of the year when outputs have been met.

Page 28

|

?

| :

|

Doncaster Rape & Sexual Abuse Counselling Service | Notes to the Financial Statements for the Year Ended 31 March 2023

22 Analysis of net assets between funds

|

Unrestricted
funds
Restricted
General funds Totalfunds
£ £ £
Tangible fixed assets 106,301 - 106,301
Current assets 288,519 121,518 410,037
Current liabilities - (71,726) (71,726)
Total net assets 394,820 49,792 444,612
Unrestricted
funds
Total funds
General Restricted
funds		 at31 March
2022
£ £ £
Current assets 403,902 228,437 632,339
Current liabilities (2,662) (200,485) (203,147)
Total net assets 401,240 27,952 429,192
23 Analysis of netfunds
At 1 April At 31 March
2022 Cash flows 2023
£ £ £
Cash at bank and in hand 608,022 (298,392) 309,630
Net debt 608,022 (298,392) 309,630
At 1 April Financing At 31 March
2021 cash flows 2022
£ £ £
Cash at bank and in hand 433,208 174,814 608,022
Netdebt 433,208 174,814 608,022

24 Related party transactions

During the year the charity made the following related party transactions:

The South Yorkshire Sexual Violence Partnership

DRASACS delivers ISVA services in collaboration with Barnsley (BSARCS), Rotherham (RothACS) and Sheffield (SRASAC) under the umbrella of the South Yorkshire Sexual Violence Partnership which is a CIO, and which includes two trustees of DRASACS on the board of trustees. During the year income of £189,825 (2022: £156,110) was received from the South Yorkshire Sexual Violence Partnership.. At the balance sheet date the amount due from The South Yorkshire Sexual Violence Partnership was £55,765 (2022 - ENil).

Page 29

|

| |

Doncaster Rape & Sexual Abuse Counselling Service

Statement of Financial Activities by fund for the Year Ended 31 March 2023

Unrestricted funds

Unrestricted Unrestricted
funds funds
2023 2022
£ £
Income and Endowments from:
Donations and legacies 599 2,281
Other trading activities 405 -
Investment income 1,721 509
Total income 2,725 2,790
Expenditure on:
Charitable activities (92,895) -
Total expenditure (92,895) -
Net (expenditure)/income (90,170) 2,790
Transfers between funds 83,750 56,952
Net movement in funds (6,420) 59,742
Reconciliation offunds
Total funds brought forward 401,240 341,498
Totalfundscarriedforward 394,820 401,240

Page 30

|

|

|

| |

Doncaster Rape & Sexual Abuse Counselling Service

Statement of Financial Activities by fund for the Year Ended 31 March 2023

Restricted funds

Restricted Restricted
funds funds
2023 2022
Income and Endowments from:
Donations and legacies 161,207 96,139
Charitable activities 721,448 622,180
Total income 882,655 718,319
Expenditureon:
Charitable activities (777,065) (678,757)
Total expenditure (777,065) (678,757)
Net income 105,590 39,562
Transfers between funds (83,750) (56,952)
Net movement in funds 21,840 (17,390)
Reconciliation offunds
Total funds brought forward 27,952 45,342
Totalfundscarriedforward 49,792 27,952

Page 31