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2024-03-31-accounts

Devon Rape Crisis and Sexual Abuse Services Ltd

(A Company Limited by Guarantee)

Charity Registration Number: 1144548 Company Registration No: 07630160

Trustees' Annual Report and Financial Statements

for the year ended 31 March 2024

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Devon Rape Crisis and Sexual Abuse Services Ltd Year Ended 31 March 2024

Contents

Reference and Administrative Details ........................................................................ 3 Trustee’s Annual Report including the Directors’ Report .............................................. 4 Financial review ....................................................................................................... 8 Structure, governance and management ................................................................... 9 Future Plans ............................................................................................................ 9 Trustees’ responsibilities in relation to the financial statements ................................ 11 Independent Examiner's Report to the Trustees Of Devon Rape Crisis and Sexual Abuse Services Ltd ........................................................................................................... 12 Statement of Financial Activities (Including income and expenditure account) for the year ended 31 March 2024 ...................................................................................... 14 Balance Sheet as at 31 March 2024 ......................................................................... 15 Statement of Cashflows as at 31 March 2024 ........................................................... 16 Notes to the financial statements ............................................................................ 17

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Devon Rape Crisis and Sexual Abuse Services Ltd Year Ended 31 March 2024

Reference and Administrative Details

Trustees L Regan Co-Chair
M Perks Co-Chair
L Cumberland Appointed 25 February 2024
M Hester
L Jones
V Stanley Appointed 16 October 2023
M Gilbert Resigned 30 September 2023
A Lawson Resigned 26 February 2024
Charity Registration No: 1144548
Company Registration No: 07630160 (England & Wales
Principal address: Verney House
115 Sidwell Street
Exeter
Devon
TQ14 8DA
Registered office G104 Bolton Arena
Arena Approach
Horwich
Bolton
BL6 6LB
Accountants: Beyond Profit Ltd
G104 Bolton Arena
Arena Approach
Horwich
Bolton
BL6 6LB
Independent Examiner: Chris Kelmere
Prydis Accounts Ltd
Clyst House
Manor Drive
Clyst St. Mary
Exeter
EX5 1GB

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Devon Rape Crisis and Sexual Abuse Services Ltd Year Ended 31 March 2024

Trustee’s Annual Report including the Directors’ Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31[st] of March 2024.

Objectives and Activities

Objects and Aims

To preserve and protect the health and relieve the distress and trauma of any adult or child over the age of 13 years (or partner, friend or relative) who has experienced any form of sexual abuse or violence at any time of their lives through the provision of counselling, information, advice, support and practical help where necessary.

To promote education and research in the subject of sexual abuse or violence and its effects on the victim, whether physical, mental, psychological or social and to train volunteers and others to be able to cope with the problems of rape by the provision of medical, legal and emotional counselling.

Public Benefit

The activities undertaken which are for public benefit include; a telephone helpline, an email support service, both of which are for the victims of sexual violence, their family, friends and partners. Therapy and specialist support work is also delivered to victims / survivors of rape, childhood sexual abuse and sexual assault and these include counselling, specialist trauma stabilisation, group work, advocacy, online self-help and practical support.

The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Organisational performance

The year April 23 to March 24 was a progressive year for the organisation which saw significant changes in both the leadership and operational delivery of the organisation. The previous Chief Executive Officer, Caroline Voaden left in May and as a result the Head of Service Delivery acted up over the summer. The recruitment of a new Chief Executive Officer was prompt and successful with Dr Davina Cull joining the organisation at the beginning of September.

The autumn was taken up with a significant pay and conditions review, the first of its kind since the charity was established. The review covered all elements of employment, including pay, employment conditions, roles, policies and procedures. Overseen by a panel which included one of the Board of Trustee’s Co-Chairs, a human resource partner,

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Devon Rape Crisis and Sexual Abuse Services Ltd Year Ended 31 March 2024

the finance lead and Chief Executive Officer – the review worked to a comprehensive term of reference which was co-designed with feedback from all employees. As a result of the review a new pay structure was implemented which rewards and recognises employee length of service, professional qualifications and expertise/skills. Using extensive benchmarking, the new pay awards are more representative of accurate pay rates across several sectors including the voluntary and community and statutory sector. The pay award meets the national living wage.

The review also highlighted a need to evaluate service delivery resulting from changes to victim need. To support this the panel considered service data and examined case studies from repeat returners, finding that in some cases the service was not meeting the needs of survivors who had complex presentations. Coupled with an exploration of both service criteria and the approach in place to assess victim need, the panel recommended the establishment of new role profiles and clearer service deliverables. This set about a major transformation of the existing service to ensure that there was both a distinct service offer in place, as well as new service offers that were able to respond to these findings. As a result, the organisation underwent a restructure which included the establishment of two teams; a therapeutic team and a specialist support team. The therapeutic team lead by a clinical lead includes the delivery of all types of therapeutic practice, including counselling, eye movement desensitization and reprocessing (EMDR) and other forms of trauma processing approaches. The specialist support team, lead by a team leader, introduced new practice in trauma stabilisation, group work, online selfhelp, advocacy and practical support. This team also focuses on peer support work and community connectivity. The theory and research behind this transformation is that the service offer would be more agile, flexible and responsive to survivor need. Not only does the new model increase choice significantly, the new service also offers a more complete offer for victim recovery, now covering all elements of the phased oriented approach to trauma recovery; namely providing stabilisation, processing and integration.

The review also improved administration of our pension responsibilities, enabled us to update all policies and improved our internal procedures with respect to health and safety, data protection and the support and supervision of our employees.

Achievements

There were several other key achievements, alongside delivery of a pay and conditions review in 2023 – 2024 which are important to highlight.

Firstly, we established a new office base in Torquay which had been led by the previous CEO. This light and airy space, which offers three support rooms, and a space for training and group work, has been a welcome addition to our estate. The location is also beneficial for partnership working and we hosted several visitors to meet with us in the venue across the year which we hope will promote co-location and improved partnership working.

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Devon Rape Crisis and Sexual Abuse Services Ltd Year Ended 31 March 2024

Secondly, we delivered a brand-new bystander intervention called Shout Up in Torbay with funding from Torbay Council. Shout Up, is a model licensed from Tyneside Rape Crisis which involves training bars, clubs and pubs in the nighttime economy to have the skills, confidence and infrastructure to take a zero-tolerance approach to sexual harassment. During the year, we supported fifteen venues to establish Shout Up certification, training over 61 bar managers, resulting in a 98% confidence improvement rate to define sexual harassment, identify it, understand its impact and be willing to intervene. The scheme also produced significant learning for us, with preference for developing our own products in the future.

Thirdly, we significantly increased our partnership working in 2023 and 2024 with a particular focus on improving areas of access, equity and inclusion. As a result, we worked with a number of charities, and system partners such as NHS(England) Sexual Violence Pathfinder scheme to remove barriers to engagement, promote effective ways of working and develop holistic service offers which benefit service users. This had the effect of improving our reputation, increasing dialogue and growing support pathways.

Lastly, we continued to deliver our charitable objectives around education, research and activism across the year – trialling the recruitment of a trainer to deliver training on trauma, sexual violence awareness and effective support as a test for income generation. Across the year we trained over 100 learners from several partner agencies such as NHS Trusts, Local Authorities and the voluntary and community sector. This will be reviewed as part of our income generating strategy being prepared in 2024 / 2025. We also saw another very successful Reclaim the Night march in Exeter in November as part of the 16 days of Action to end Violence Against Women and Girls. Whilst the numbers were down on the previous year due to snow and rain, we still estimated that around 350 people attended. We also launched our Feminist Leadership Pledge as part of our campaigning and activism work to coincide.

Service Delivery

Whilst the pay and conditions review was underway, support for our service users continued without disruption until March 2024 when it proved necessary to put a temporary three month pause on accepting new referrals into the service. This decision was made in order to support the implementation of the new service transformation, to prevent service users getting lost in the gap between the old and the new and to prevent the waiting list growing beyond 400 service users which would have occurred in March. Despite this referral pause, support continued to be offered in person and online with those already in support and those on the waiting list being allocated in order of wait times. We continued to maintain both women only spaces, as well as all gendered spaces weekly for all adults and children aged 13 upwards.

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Devon Rape Crisis and Sexual Abuse Services Ltd Year Ended 31 March 2024

The upwards trajectory in demand from referrals seen in previous years continued in 2023 - 2024, with the organisation receiving its highest ever number of referrals (N=927). This resulted in a 7% increase on the previous year and a 110% increase on pre-pandemic levels. The organisation also experienced its highest ever number of people waiting for support (N=333) at the end of the year. Whilst this put a significant strain on the organisation, the average length of wait for support stayed the same as the previous two years. It is expected however, that these increases will have a detrimental impact on service delivery in 2024 – 2025.

As emergency covid money ended this year, the organisation could no longer continue to contract with sessional workers who had been with the organisation during the pandemic. Despite this reduction in available resources, the organisation still delivered 3855 sessions of support, which was a 5% decrease on the previous year. In total 1227 people were supported. Coming out of the pandemic also saw a significant change in service user behaviour with respect to the drop out rates between referral and receiving support. Despite the high referral number and sustained waiting time for support there was a 37% drop out rate this year. This had been around 61% on average over the six years previously. This indicates that survivors are willing to wait for support and have come to the right service to meet their needs.

One area of service delivery which was not affected by the service re-design was the delivery of our helpline and email support service provided by our volunteers. In 2023 – 2024 the helpline received 264 calls, which was a 30% decrease on the previous year and at its lowest since 2017-2018. Similarly, the email support service also received 289 emails seeking support, which was a 7% decrease on the year before, but more consistent with demand over time.

An area identified for service improvement this year was our approach to data capture and outcome / impact monitoring which will be improved in 2024 – 2025. Working with what we have access to currently we have produced an impact report appended to our annual report which provides greater insight into the outcomes we achieved for our services users this year.

There was little change this year in the core contracts delivered in comparison to the previous year – with partnerships in consortium bids working well. We continued to support students from the University of Exeter, with financial support provided by the University. University students represent around 25% of all our service users, which was a consistent representation in 2023 – 2024 in comparison to the previous year.

Use of volunteers

2023 / 2024 was a successful year for DRCSAS with respect to volunteering, recruiting our 16[th] wave of volunteers into the organisation and welcoming 10 new volunteers. This expanded our volunteer team to 23. During this period, we supported 9 volunteers and

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Devon Rape Crisis and Sexual Abuse Services Ltd Year Ended 31 March 2024

members of staff to achieve their Level Two OCN London Accredited Qualification in Supporting Survivors of Rape and Sexual Abuse. During the year we also trialled the delivery of peer support, seeking to find our own way of implementing peer support volunteers. Despite good recruitment for peer support volunteers, we only finished the year with one volunteer and work is underway to review what works best for our organisation with developing our volunteering offer. We continued to maintain excellent volunteer retention, which sits around 75%. Volunteers continued to support effective community engagement in 2023 / 2024 too, supporting at local Pride festival events, student fairs and community days of campaigning and activism.

Financial review

The charity ended the year with a deficit of £8,901 (2023: a deficit of £9,137). This deficit mainly relates to restricted funds as a result of funds being carried forward from the 2022/23 financial year. Unrestricted funds saw a small deficit of £1,475.

Income for the year was £685,134 (2023: £655,809) an increase of £29,325. This was mainly due to an increase in both charitable activities relating to contracts and service level agreements along with an increase in training delivery.

Expenditure for the year saw a corresponding increase of £29,089, with expenditure for the year being £694,035 (2023: £664,946).

At the end of the year total funds of the charity were £338,811 of which £325,786 were unrestricted (including designated funds) and £13,025 restricted.

Policy on reserves

The reserves are maintained at a level which ensures that core activities can continue during the year and in 2023 – 2024 reserves were not needed to sustain service delivery. During the year the organisation onboarded a new financial partner, an accountancy organisation called Beyond Profit who have been working with the Charity to establish best practice in relation to financial regulations. In year, there were no changes to our reserves policy which aims to have a minimum reserve amounting to three months running costs for the organisation as a whole. However, given the increased cost of service provision and the size of the organisation work will be needed in 2024 – 2025 to review the policy to ensure that it is fit for purpose.

At the end of the period the unrestricted, free reserves of the charity were £157,283. This was calculated as follows:

as calculated as follows:
Unrestricted funds
Less designated funds
Less fixed assets
Total free reserves		 £
325,786
140,000
28,503
157,283

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Devon Rape Crisis and Sexual Abuse Services Ltd Year Ended 31 March 2024

Structure, governance and management

The Board of Trustees held a strategic away day in November to review our vision, mission, values and aims – considering this against our governing documents. The away day was a useful space to reflect on the ambitions of the board, the changing nature of funding and the delivery of services most suited to respond to survivor need.

Nature of governing document

The organisation is a charitable company limited by guarantee. It was incorporated on 11[th] of May 2011 under the Companies Act 2006 as company number 7630160. It was registered as a charity with effect from 7[th] of November 2011 with charity number 1144548. The company was established under a Memorandum of Association which set out the objectives and powers of the charitable company and is governed under its Articles of Association. In the event of a company being wound up members are required to contribute an amount not exceeding £1.

Recruitment and appointment of trustees

The directors of the company are also charity trustees for the purpose of charity law. Any person aged 18 years or over who is a resident or works in the county of Devon and who is willing and permitted by law to do so may be appointed as director ordinary resolution or by a decision of the directors.

Major risks and management of those risks

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud or error. A risk register is maintained by the organisation and it is reviewed in depth twice a year, with all risks being overseen and managed at both quarterly trustee meetings, monthly senior management meetings and through one to one monthly line management of the Chief Executive Officer by the Co-Chairs of the board.

Future Plans

At the end of the year we contacted all service users on our waiting list to complete new Victim Needs Assessment. This data, along with our planned performance and impact monitoring frameworks and service user insight will continue to develop effective ways of responding to need with existing resources. It is well understood that the Charity would need to triple in size to support the demand for support that we are experiencing. With this in mind, and in recognition of the unpredictable funding landscape of 2024 / 2025 the

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Devon Rape Crisis and Sexual Abuse Services Ltd Year Ended 31 March 2024

organisation is managing a realistic outlook on both sustainability and growth going into the next financial year.

Maggie Parks

Linda Regan

Co-Chairs of the Board of Trustees.

Date: 20/09/2024

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Devon Rape Crisis and Sexual Abuse Services Ltd Year Ended 31 March 2024

Trustees’ responsibilities in relation to the financial statements

The trustees (who are also directors of Devon Rape Crisis and Sexual Abuse Services Ltd for the purposes of company law) are responsible for preparing the trustees annual report and the 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 financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these 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 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.

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.

This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.

Approved by the trustees on and signed on their behalf by: 19/12/24

Maggie Parks Maggie Parks (Dec 19, 2024 13:46 GMT) Maggie Perks Linda Regan

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Devon Rape Crisis and Sexual Abuse Services Ltd Year Ended 31 March 2024

Independent Examiner's Report to the Trustees Of Devon Rape Crisis and Sexual Abuse Services Ltd

I report to the trustees on my examination of the financial statements of Devon Rape Crisis and Sexual Abuse Services LTD (the company) for the year ended 31 March 2024.

Responsibilities and basis of report

As the trustees, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the trust’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS

102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

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

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Devon Rape Crisis and Sexual Abuse Services Ltd Year Ended 31 March 2024

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

Chris Kelmere

Chris Kelmere (Dec 19, 2024 15:22 GMT)

Chris Kelmere ACCA Chartered Accountant Prydis Accounts Limited Clyst House Manor Drive Clyst St. Mary Exeter EX5 1GB

Date: 19/12/24

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Devon Rape Crisis and Sexual Abuse Services Ltd Year Ended 31 March 2024

Statement of Financial Activities (Including income and expenditure account) for the year ended 31 March 2024

Unrestricted
Note
2024
£
INCOME FROM:
Donations and legacies
2
19,434
Charitable activities
3
243,186
Other trading activities
4
27,855
Investments
5
133
Other
6,121
TOTAL INCOME
296,729
EXPENDITURE ON:
Raising funds
6
7,983
Charitable activities
7
287,797
TOTAL EXPENDITURE
295,780
NET (EXPENDITURE)/INCOME
949
Transfer between funds
(2,424)
NET MOVEMENT IN FUNDS
(1,475)
Fund balances brought forward
327,261
TOTAL FUNDS CARRIED FORWARD
325,786		 Unrestricted
Note
2024
£
INCOME FROM:
Donations and legacies
2
19,434
Charitable activities
3
243,186
Other trading activities
4
27,855
Investments
5
133
Other
6,121
TOTAL INCOME
296,729
EXPENDITURE ON:
Raising funds
6
7,983
Charitable activities
7
287,797
TOTAL EXPENDITURE
295,780
NET (EXPENDITURE)/INCOME
949
Transfer between funds
(2,424)
NET MOVEMENT IN FUNDS
(1,475)
Fund balances brought forward
327,261
TOTAL FUNDS CARRIED FORWARD
325,786		 Restricted
2024
£
388,405
-
-
-
-		 TOTAL
2024
£
407,839
243,186
27,855
133
6,121		 Unrestricted
2023
£
24,899
132,969
11,098
884
-		 Restricted
TOTAL
2023
2023
£
£
485,959
510,858
-
132,969
-
11,098
-
884
-
-
485,959
655,809
3,537
6,633
509,769
658,313
513,306
664,946
(27,347)
(9,137)
-
-
(27,347)
(9,137)
47,798
356,849
Restated
20,451
347,712
296,729 388,405 685,134 169,850
7,983
287,797		 1,318
396,937		 9,301
684,734		 3,096
148,544
295,780 398,255 694,035 151,640
949
(2,424)		 (9,850)
2,424		 (8,901)
-		 18,210
-
(1,475)
327,261		 (7,426)
20,451		 (8,901)
347,712		 18,210
309,051
325,786 13,025 338,811 327,261

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

All income and expenditure derive from continuing activities.

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Devon Rape Crisis and Sexual Abuse Services Ltd Year Ended 31 March 2024

Balance Sheet as at 31 March 2024

Notes
FIXED ASSETS
Tangible assets
11
CURRENT ASSETS
Debtors
12
Cash at bank and in hand
13
CREDITORS :amounts falling due
within one year
14
NET CURRENT ASSETS
NET ASSETS
FUNDS
Unrestricted
17
Restricted
17
TOTAL FUNDS		 2024
2023
£
£
£
£
28,503
34,454
36,869
45,565
329,228
350,471
366,097
396,036
(55,789)
(82,778)
310,308
313,258
338,811
347,712
325,786
327,261
13,025
20,451
338,811
347,712
366,097
(55,789)

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies but as this company is a charity, it is subject to independent examination under the Charities Act 2011.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with SORP FRS102.

The financial statements were approved and authorised for issue by the Board on 20/09/24 and signed on its behalf by:

Maggie Parks Maggie Parks (Dec 19, 2024 13:46 GMT)

Trustee Trustee

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Devon Rape Crisis and Sexual Abuse Services Ltd Year Ended 31 March 2024

Statement of Cashflows as at 31 March 2024

Notes
CASH INFLOW FROM OPERATING ACTIVITIES
16
CASH OUTFLOW FROM INVESTING ACTIVITIES
Bank interest
Purchase of fixed assets
NET CASH OUTFLOW FROM INVESTING ACTIVITIES
NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS AT THE START OF PERIOD
CASH AND CASH EQUIVALENTS AT THE END OF PERIOD
CASH AND CASH EQUIVALENTS CONSISTS OF:
Cash at bank and in hand		 2024
£
(11,776)
133
(9,600)
(9,467)
(21,243)
350,471
329,228
329,228		 2023
£
53,238
884
(1,470)
(586)
52,652
297,819
350,471
350,471

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Devon Rape Crisis and Sexual Abuse Services Ltd Year Ended 31 March 2024

Notes to the financial statements

1 ACCOUNTING POLICIES

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

Basis of Preparing Financial a Statements

The charity constitutes a public benefit entity as defined by FRS 102. 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 issued in October 2019 (SORP FRS102), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice that is SORP FRS102.

Devon Rape Crisis and Sexual Abuse Services Ltd meets 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.

b Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.

The trustees have made no key judgments which have a significant effect on the accounts.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

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.

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

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Devon Rape Crisis and Sexual Abuse Services Ltd Year Ended 31 March 2024

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

Expenditu

f re

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:

g

Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Office equipment 25% on a straightline
basis
Fixtures, fittings and Between 25% & on a reducing balance
equipment 33% basis
Property improvements 33% on a straightline basis
Leasehold Over the life of the lease
improvements

h 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.

j 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.

k Financial instruments

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Devon Rape Crisis and Sexual Abuse Services Ltd Year Ended 31 March 2024

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 with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

l. Pensions

Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity’s contribution is restricted to the contributions disclosed in note 10. There were no outstanding contributions at the year end.

m Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

19

2. DONATIONS AND LEGACIES

Unrestricted
2024
£
Donations
6,834
General grants
12,600
19,434
Analysis of government grants
Unrestricted
2024
£
Ministry of Justice
-
-		 Unrestricted
2024
£
Donations
6,834
General grants
12,600
19,434
Analysis of government grants
Unrestricted
2024
£
Ministry of Justice
-
-		 Restricted
2024
£
291
388,114		 TOTAL
2024
£
7,125
400,714		 Unrestricted
2023
£
20,223
4,676		 Restricted
2023
£
239
485,720		 TOTAL
2023
£
20,462
490,396
19,434 388,405 407,839 24,899 485,959 510,858
Restricted
2024
£
72,621		 TOTAL
2024
£
72,621		 Unrestricted
2023
£
-		 Restricted
2023
£
217,862		 TOTAL
2023
£
217,862
- 72,621 72,621 - 217,862 217,862

20

3. CHARITABLE ACTIVITIES

Unrestricted
2024
£
Contracts and Service Level Agreements
243,186
243,186		 Unrestricted
2024
£
Contracts and Service Level Agreements
243,186
243,186		 Restricted
2024
£
-		 TOTAL
2024
£
243,186
243,186 - 243,186
Previous reporting period
Unrestricted
2023
£
Contracts and Service Level Agreements
132,969
132,969		 Restricted
2023
£
-		 TOTAL
2023
£
132,969
132,969 - 132,969

21

4. OTHER TRADING ACTIVITES

OTHER TRADING ACTIVITES OTHER TRADING ACTIVITES
Unrestricted
2024
£
Events
5,000
Training delivery
22,855
27,855		 Restricted
2024
£
-
-		 TOTAL
2024
£
5,000
22,855		 Unrestricted
2023
£
31
11,067		 Restricted
2023
£
-
-
Restated		 TOTAL
2023
£
31
11,067
27,855 - 27,855 11,098 - 11,098

22

5. INCOME FROM INVESTMENTS

Unrestricted
2024
£
Bank interest receivable
133
133		 Unrestricted
2024
£
Bank interest receivable
133
133		 Restricted
2024
£
-		 TOTAL
2024
£
133		 Unrestricted
2023
£
884		 Restricted
2023
£
-		 TOTAL
2023
£
884
133 - 133 884 - 884

23

6. RAISING FUNDS

Platform fees
Training and consultancy
TOTAL EXPENDITURE
Previous reporting period
Training and consultancy
TOTAL EXPENDITURE		 Unrestricted
£
100
7,883
7,983
Unrestricted
£
3,096
3,096		 Restricted
£
-
1,318
1,318
Restricted
£
3,537
3,537		 Total 2024
£
100
9,201
9,301
Total 2023
£
6,633
6,633

24

7. CHARITABLE ACTIVITIES

General activities
Depreciation
Staff Costs
Governance costs
TOTAL EXPENDITURE
Previous reporting period
General activities
Depreciation
Staff Costs
Governance costs
TOTAL EXPENDITURE		 Unrestricted
£
131,492
10,450
142,690
284,632
3,165
287,797
Unrestricted
£
69,761
3,904
74,880
148,545
3,000
151,545		 Restricted
£
116,588
5,101
273,288
394,977
1,960
396,937
Restricted
£
66,801
20,419
419,548
506,768
-
506,768		 Total 2024
£
248,080
15,551
415,978
679,609
5,125
684,734
Total 2023
£
136,562
24,323
494,428
655,313
3,000
658,313

25

8. ANALYSIS OF GOVERNANCE AND SUPPORT COSTS

Trustee expenses
Other fees paid to the examiner
Independent Examination		 2024
2023
£
£
974
1,000
1,250
2,000
2,901
-
5,125
3,000

26

9. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging

2024 2023
£ £
Depreciation 15,551 24,323
Independent examiners fee 1,250 2,000

27

10. STAFF COSTS AND KEY MANAGEMENT PERSONNEL

Wages and salaries
Social security costs
Employer's pension costs
Staff training and other staff costs		 2024
2023
£
£
364,324
435,307
25,892
33,142
23,171
24,448
2,591
1,531
415,978
494,428

No employee received total employee benefits (excluding employer pension costs) of more than £60,000.

Average head count in the year
Management
Service Provision
Administration		 2024
2023
3
4
12
13
1
2
16
19

The key management personnel of the charity comprise the Trustees, Chief Executive, Head of Service Delivery and the Volunteer and Training Manager . The total employee benefits of the key management personnel of the charity were £112,084.

Contributions to the pension schemes for the year amount to £23,171 (2023: £24,228). There are no outstanding pension contributions at the year end.

The charity operates defined contribution pension schemes. The pension scheme costs for the year represent contributions due by the charity to the schemes.

28

11. TANGIBLE FIXED ASSETS

Cost :
At 1 April 2023
Additions
Disposals
At 31 March 2024
Depreciation :
At 1 April 2023
Charge for the year
Disposals
At 31 March 2024
NBV at 31 March 2024
NBV at 31 March 2023		 Property and
leasehold improvements		 Fixtures
and fittings
£
7,125		 Office
equipment
£
50,808		 Total
£
166,885
9,600
-
£
108,952
-
-		 9,600
-		 -
108,952 16,725 50,808 176,485
77,891 5,883 48,657 132,431
15,551
13,554 322 1,675
-
91,445 6,205 50,332 147,982
17,507 10,520 476 28,503
31,061 1,242 2,151 34,454

Net book value at 31 March 2024 represents fixed assets used for charitable purposes.

29

12. DEBTORS

Trade debtors
Prepayments & accrued income
Other debtors		 2024
2023
£
£
27,556
36,345
8,004
7,536
1,309
1,684
36,869
45,565

30

13. CASH AT BANK AND IN HAND

Cash at bank and in hand 2024
2023
£
£
329,228
350,471
329,228
350,471

31

14. CREDITORS : Amounts falling due within one year

Trade creditors
Social security and other taxes
Other creditors
Accruals
Deferred income
Deferred income
Balance at 1 April 2023
Movement in the year
Balance at 31 March 2024		 2024
£
21,825
4,837
(37)
7,414
21,750
55,789
51,271
(29,521)
21,750		 2023
£
4,809
8,513
-
18,185
51,271
82,778

32

  1. OPERATING LEASE COMMITMENTS

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

2024
£		 2023
£
Land and buildings
Within one year 21,995
Between one and five years 64,033
86,028 -

The amounts above include VAT as this cannot be recovered by the Charity.

33

16. CASH INFLOW FROM OPERATING ACTIVITIES

Net income for the year
Adjustments for:
Depreciation and impairment of tangible fixed assets
Bank interest
(Increase) in debtors
Increase in creditors		 2024
£
(8,901)
15,551
(133)
8,696
(26,989)
(11,776)		 2023
£
(9,137)
24,323
(884)
(18,748)
57,684
53,238

34

17. MOVEMENT IN FUNDS

Restricted Funds
Blue Moon
Clothworkers' Foundation
DWP
Support for male victims of sexual violence
Support for victims of sexual violence
Reclaim the night
Screwfix
Victim Support
RASAF
Total Restricted Funds
Unrestricted Funds
General
Designated
Total unrestricted Funds
Total Funds
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Tangible fixed assets
Net current assets/(liabilities)		 Balance at Incoming
Resources
£
-
-
-
1,282
71,339
291
200,900
114,593
388,405		 Resources
Balance at
Expended
Transfers
31 Mar 2024
£
£
£
(2,325)
-
2,675
(5,000)
-
10,000
(101)
-
350
(1,282)
-
-
(71,339)
-
-
(291)
-
-
-
-
(202,173)
1,273
-
(115,744)
1,151
-
(398,255)
2,424
13,025
1 Apr 2023
£
5,000
15,000
451
-
-
-
-
-
-
20,451
187,261
140,000		 296,729
-		 (295,780)
(2,424)
185,786
-
-
140,000
327,261 296,729 (295,780)
(2,424)
325,786
347,712 685,134 (694,035)
-
338,811
Unrestricted
Funds
£
18,503
307,283		 Restricted
Funds
£
10,000
3,025		 Total
Funds
£
28,503
310,308
338,811
325,786 13,025

35

17. MOVEMENT IN FUNDS (Continued)

Previous reporting period

Previous reporting period
Restricted Funds
Blue Moon
Clothworkers' Foundation
Comic Relief: Homeless Women
Devon Community Foundation
DWP
Lloyds Bank Foundation
Ministry of Justice
Support for male victims of sexual violence
Support for victims of sexual violence
Additional COVID 19 funding
Reclaim the night
Screwfix
Victim Support
Total Restricted Funds
Unrestricted Funds
General
Designated
Total unrestricted Funds
Total Funds		 Balance at
Incoming
Resources
Balance at
1 Apr 2022
Resources
Expended
Transfers
31 Mar 2023
£
£
£
£
£
-
5,000
-
-
5,000
20,000
-
(5,000)
-
15,000
14,922
-
(14,922)
-
-
667
-
(667)
-
-
2,129
-
(1,678)
-
451
-
33,057
(33,057)
-
-
-
3,845
(3,845)
-
-
-
214,017
(214,017)
-
-
8,414
-
(8,414)
-
-
-
1,039
(1,039)
-
-
1,666
-
(1,666)
-
-
-
229,000
(229,000)
-
-
47,798
485,958
(513,305)
-
20,451
309,051
169,850
(151,640)
(140,000)
187,261
-
-
-
140,000
140,000
309,051
169,850
(151,640)
-
327,261
356,849
655,808
(664,945)
(140,000)
347,712

ANALYSIS OF NET ASSETS BETWEEN FUNDS

Tangible fixed assets
Net current assets/(liabilities)		 Unrestricted
Funds
£
18,366
308,895		 Restricted
Funds
£
16,088
4,363		 Total
Funds
£
34,454
313,258
327,261 20,451 347,712

36

17. MOVEMENT IN FUNDS (Continued)

Description of restricted funds

Blue Moon

Clothworkers' Foundation DWP

The money is for the REDD group, which is a group of older women who have been involved with Rape Crisis England and Wales and rape crisis centres in the past and who are looking at how 'institutional memory', succession planning, pension and retirement issues affect centres and what can be done to help/improve etc. This could include the production of guidelines/reports, undertaking direct research and producing and delivering training/workshops. REDD is independent of Rape Crisis England and Wales although supported/appreciated by them. Blue Moon offered REDD £5K to support its work (travel, accommodation, printing, cost of zoom meetings, attendance at Rape Crisis England and Wales national conference, etc etc) but the money needed to be deposited with a charity in the Rape Crisis sector. As two of the founder members of REDD are board members for DRCSAS, we volunteered DRCSAS. Capital funding for building development Specialist office equipment

37

18. TRUSTEES' REMUNERATION AND EXPENSES, AND RELATED PARTY TRANSACTIONS

Neither the Trustees nor any persons connected with them received any remuneration during the year (2023: Nil).

During the year 2 trustees claimed reimbursement of expenses totalling £2,901 in respect of travel and related expenses (2023: 1 trustee, £479).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2023: nil).

The trustees have indemnity cover.

38

DRCSAS TAR and Accounts FYE 31 March 2024

Final Audit Report

2024-12-19

Created: 2024-12-18 By: Emma Willder (emma@beyondprofituk.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAV1X7ozOPwrB3mC0jHcD0WImpFofSnphC

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