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2024-03-31-accounts

REGISTERED COMPANY NUMBER: 08209555 (England and Wales) REGISTERED CHARITY NUMBER: 1149321

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

MID WALES RAPE SUPPORT CENTRE

Baker Knoyle Audit Limited Chartered Certified Accountants Orbit Business Centre Rhydycar Business Park Merthyr Tydfil CF48 1DL

MID WALES RAPE SUPPORT CENTRE

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

Page
Report of the Trustees 1 to 9
Report of the Independent Auditors 10 to 12
Statement of Financial Activities 13
Balance Sheet 14
Cash Flow Statement 15
Notes to the Cash Flow Statement 16
Notes to the Financial Statements 17 to 26
Detailed Statement of Financial Activities 27 to 28

MID WALES RAPE SUPPORT CENTRE (REGISTERED NUMBER: 08209555)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of 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).

The report of the trustees includes the directors' report as required by company law.

The Mid Wales Rape Support Centre (Registered Charity number 1149321 and Registered Company number 08209555) which was incorporated in September 2012 is a subsidiary company of New Pathways Family Friendly Therapeutic Centre of Excellence (New Pathways).

The Mid Wales Rape Support Centre has the working title, Mid Wales RSC.

OBJECTIVES AND ACTIVITIES

Objectives and aims

Vision: Vision is 'A World Without Sexual Violence'.

Values: Our values include integrity, credibility, transparency and professionalism. Our values define the way in which we work.

Mission : Our charity's formal purposes as set out in the objects contained in the company's memorandum of association are to:

The aims of our charity are, therefore, to:

Our aims fully reflect the purposes that the charity was set up to further.

The strategies employed by the Charity to enable it to meet these aims include, but are not limited to, the following:

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MID WALES RAPE SUPPORT CENTRE (REGISTERED NUMBER: 08209555)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

OBJECTIVES AND ACTIVITIES

Public benefit

The Trustees confirm that they have had regard to the Charity Commission's guidance on public benefit and that they comply with S17 Charities Act 2011 in respect to having due regard to public benefit when considering, planning and implementing the activities of the Charity.

The Charity provides counselling intervention, advocacy and support services to clients from a wide area in Mid Wales, with a team of counsellors, advocates, support workers and highly trained volunteers, from its premises in Aberystwyth and remotely.

The Charity does not levy a charge for the counselling and support services it provides to clients, although individual voluntary contributions are accepted.

As Trustees, we believe that the aims of our Charity are charitable, and our services provide specifically for the public benefit. Furthermore, in our view, no detriment or harm arises from our Charity carrying out its aims and we are not aware of any widespread views among others that such detriment or harm might arise. Details of the work undertaken, and issues addressed during the year ended 31st March 2024 to achieve the aims of the Charity follow within the Strategic Report.

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MID WALES RAPE SUPPORT CENTRE (REGISTERED NUMBER: 08209555)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

STRATEGIC REPORT

Achievement and performance

Charitable activities (incorporating future plans)

During this financial year Mid Wales RSC has continued to provide counselling and support services to members of the public in line with its specific objectives. Matters pertaining to the governance of the Charity were addressed in regular Board meetings and all decisions documented.

Advocacy

Our Independent Sexual Violence Adviser (ISVA) has continued to provide advocacy and practical and emotional support for people who have been raped or sexually assaulted, regardless of whether they wished to report their experiences to the police or not. Support has been offered when there has been an active police investigation, including supporting clients who are waiting for court. Support has also been offered when people have self-referred, allowing them to consider all options available to them. For some people, support to move on with their lives is the aim, rather than reporting the assault to police. This support is available to women, men, and children of all ages.

An ISVA's work is highly complex and the independent, multi-facetted approach supports the victim and avoids potentially re-traumatising them. Each client benefits from the ISVA's specialist knowledge and the advantage of having continuity of support from one organisation and one individual. Every client's support is tailored to their specific requirements and individual needs.

Clients in Mid Wales continue to benefit from the proximity of New Pathways' Bow Street SARC as clients are able to receive all of the support they require within a few miles of Mid Wales RSC. This reduces the traumatic impact of both medical examination and police interview and improves the chance of clients engaging with the full range of support services in the area.

Much of the ISVA support provided through 2023-24 has been conducted remotely and clients have engaged well both by phone and via remote platforms. Referral numbers for ISVA support have increased by 14% reflecting the demand for this service.

Our ISVA has worked in partnership with New Pathways' ISVAs throughout Dyfed Powys, and beyond, to provide co-ordinated support during this year.

Remote Courts

The remote court room in our Aberystwyth premises became operational in 2022. This facility allows people who have to give witness evidence at court, in either domestic abuse or sexual violence cases, to give their evidence without having to face the stressful environment of court, where they have the prospect of facing their alleged perpetrator. This will hopefully mean that witnesses feel safe to give their best evidence to the jury.

Adult Counselling

The counsellors in Mid Wales RSC continue to work therapeutically with adult victims of rape and sexual abuse. Clients consistently report that they recognise the benefit of being able to access specialist support, particularly within a rural area. Clients also recognise the value of this support in helping them to move forward with their lives and cope with the impact of their experiences of sexual abuse.

Many clients have elected to receive support remotely during this period. Our hybrid approach to service delivery has also helped clients to overcome some of the barriers associated with the extreme rurality of the area, for example poor transport infrastructure, distribution of population, low wages etc.

Referrals for adult counselling have increased by 71% since 2022-2023.

Children's Counselling

Throughout 2023-24, our children's counsellor has continued to work with children and young people aged 3-18. Her considerable knowledge and experience mean that she is able to tailor her work to each child's individual needs and offer a range of therapeutic approaches. This maximises her chances of engaging with her clients and achieving positive outcomes.

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MID WALES RAPE SUPPORT CENTRE (REGISTERED NUMBER: 08209555)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

Feedback has continued to be overwhelmingly positive and families have shown immense gratitude for the ongoing support. Clinical outcomes have been consistently high and our hybrid model of delivery has been well received by clients, and their parents and carers. Our flexible approach ensures that clients are able to engage positively and efficiently with our services and in a way that is best suited to their needs, preferences and personal circumstances.

Referrals for children's counselling have increased by 50% since 2022-2023.

Reporting

We continue to capture a range of data for each client and to monitor therapeutic changes as a result of the support received through Mid Wales RSC. Clients, and their families, are encouraged to provide feedback about their responses to the support they have engaged with, both formally and informally and throughout the time that clients are engaged with our services.

Local Community

We continue to recognise the importance of working within our local community and to value its input and support. Our awareness raising activities have helped us to forge links with local organisations and residents so that more people are aware of the support that is available. We continue to work closely with other organisations, wherever possible, in order to ensure that we have appropriate referral and signposting pathways in place and clients benefit from the holistic support that we recognise is invaluable as they endeavour to improve all aspects of their lives. Staff have continued to work to enhance links with the university in Aberystwyth, providing information and support to individuals and delivering presentations to inform staff and students about the specialist support services available, and working closely with New Pathways' university based ISVA. Staff have also attended events and delivered presentations for organisations such as Aberystwyth University, West Wales Domestic Abuse Services, the Hywel Dda safeguarding team, Adferiad the Ceredigion Mental Health Sanctuary service, Gorwelion, Youth Justice services, CAHMS and Wallich.

In August 2023 a 3 x 30 mile walk was completed by staff and volunteers from Mid Wales RSC, and New Pathways, to raise funds and awareness of issues around sexual violence. This was done in conjunction with staff from New Pathways. Over 40 people joined the walk at different points and a total of £2013 was raised from 84 donors. The funds raised were used to deliver two workshops, for Mid Wales RSC clients. One was a Trauma Writing workshop and the other was an Ecotherapy workshop, delivered by lecturers in outdoor psychology.

Development Plans for 2024-5

In April 2023, Mid Wales RSC's new Regional Training and Development Officer commenced in post. This has enabled us to further develop and strengthen our relationships with partner agencies, as is reflected in the increase in the number of referrals. Our training provision in the area has also increased, ensuring that colleagues in partner agencies have an increased understanding of the issues facing clients who have experienced trauma as a result of rape or sexual abuse. We plan to continue this development work in 2024-2025 and have specifically identified the need for further work with schools, and other educational establishments, to raise awareness of the services offered for children.

Conclusion

The Trustees would particularly like to thank our highly dedicated and skilled team of staff and volunteers who have contributed to the success of Mid Wales Rape Support Centre through 2023-24. We continue to be grateful for the dedication and commitment of all of the staff in Mid Wales, as they deliver the best possible service for our vulnerable clients. The feedback we receive from clients continues to be excellent and demonstrates the good work that is undertaken.

Client comments for this year have included:

'It has been life-changing, thank you. You have really understood what I needed, every step of the way.'

'The support you have provided by son has been better than I could have hoped for. He is back to his old self now and as a family, we all feel better. Thank you!'

Work Undertaken and Performance Indicators 2023-24

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MID WALES RAPE SUPPORT CENTRE (REGISTERED NUMBER: 08209555)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

Clients in service

ISVA Clients: 131

Adult Counselling Clients: 100

CYP Counselling Clients: 28

Referrals: 208

Fundraising activities

The charity does not carry out any significant fundraising.

Financial review

Principal funding sources

The main funder of our organisation continues to be the Ministry of Justice and the trustees would like to express their warm and continued thanks for the contributions made by the Ministry of Justice and all other funders without whom the objectives of the charity could not be met.

Reserves policy

The Trustees have a policy to hold a level of reserves that they consider suitable to allow the Charity to meet its day-to-day requirements to ensure counselling and advocacy services for its users can be continued without interruption should any funding difficulties (or delays) be experienced. The Trustees have considered the sum of the risks outlined and believe that it is appropriate to maintain free reserves at a level that would support our operations for a six-month period. The 2023-24 targeted reserves were £69,272 (2022-23: £72,108). The actual free reserves were £17,726. (2022/23: £17,726)

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

On the formal incorporation of Mid Wales RSC as a Registered Charity and a Company Limited by Guarantee, the Objects and Powers of the Charity were set out in its Articles of Association.

Recruitment and appointment of new trustees

A Committee, consisting of at least four Trustees, is elected at each Annual General Meeting. Those Trustees available for re-appointment and any new nominations are then proposed and seconded and appointed by a simple majority of the remaining members present at the meeting. At year end, Mid Wales RSC had five Trustees.

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MID WALES RAPE SUPPORT CENTRE (REGISTERED NUMBER: 08209555)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational structure

Mid Wales RSC Trustees are responsible for determining the strategic direction and policy of the Charity and ensuring good governance. The Trustees are drawn into a variety of professional backgrounds and the range of their experience and knowledge contributes significantly to the work and aims of the Charity.

The Chief Executive is responsible for ensuring that the Charity delivers all services it provides to a high standard, that key performance indicators are being met and for submitting a detailed Chief Executive's Report at Trustee Meetings.

The day to day responsibility for the Charity's provision of service is shared between the Chief Executive and Deputy Chief Executive. They retain overall responsibility for staff management. New Pathways' Head of Finance, Head of Sexual Assault Services and Head of Therapeutic Services also provide additional senior management support to Mid Wales RSC.

A number of counselling supervisors supervise all aspects of the clinical practice of the paid and voluntary counsellors.

Induction and training of new trustees

Trustees are aware of their obligations as Trustees having all received training on the role of trustees and on governance. Trustees are kept fully informed of the service developments and financial position by means of the standing Chief Executive and Finance reports provided at Trustee meetings.

Key management remuneration

New Pathways (the Parent company) set up a remuneration committee in 2014 to consider and report upon the framework and /or policy for remuneration, terms of employment and any changes, including service of contract, remuneration, policy and scope for pension arrangements, basis of bonus and bonus awards; incentive and benefit plans which may not be available to all employees and the targets for any performance related schemes. This policy has been adopted by Mid Wales Rape Support Centre.

Related parties

It is important to good governance that trustees identify all related party transactions and handle any conflicts of interest properly. Our Board of Trustees have acted solely in the interests of the charity and not for private benefit.

We prepare our accounts using the Charities Statement of Recommended Practice (SORP) and are transparent about our transactions with persons and entities closely connected to the charity or our trustees, or senior management. There is a requirement on our Board of Trustees and senior management to disclose any related party transactions or conflicts of interest at regular board meetings and we confirm that there have been none recorded in this period. In 2023-24, trustees were not remunerated for their service to the Charity and claimed no expenses. No other benefits were identified. Trustees did not enter into any transactions with persons or entities that are closely connected to the charity or its trustees or senior management.

Risk management

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 and error.

The Trustees are responsible for ensuring the charity maintains a comprehensive risk management strategy and that appropriate actions are taken to manage and mitigate risks. To this end, a full Risk Register was developed and maintained throughout the year, with oversight given at quarterly Board meetings.

Procedures are in place to eliminate any major risks to which the Charity may be exposed relating to the health and safety of staff, volunteers, clients and visitors to our centre, lone worker safety and client vulnerability.

An indemnity insurance policy covers the Charity and its counsellors from professional risks and protocols ensuring safe authorisation of all financial transactions are in place.

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MID WALES RAPE SUPPORT CENTRE (REGISTERED NUMBER: 08209555)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Health & Safety

We operate Health and Safety Procedures that are 'fit for purpose' which keep our staff and clients safe. We utilise external experts to advise and consult with us on Health and Safety and use an online Health and Safety management system.

Employees

We believe passionately in supporting our staff to develop and to support their aims in whatever way we can. To this end, we are committed to ensuring that access to

employment opportunities, training, reward and progression provides equality of opportunity for all employees.

The professional support provided by Peninsula in respect of all HR matters has continued to be invaluable to the charity over the year. The Employee Assistance Scheme, a confidential no cost scheme, which is specifically aimed at helping employees to balance the pressure of work with the challenges of home life, has proved to be particularly valuable. The scheme provides emotional and practical support for any employee who wishes to access it.

All staff who work directly with clients have clinical supervision to support their work and their own wellbeing. Supervision for our counselling staff is in line with BACP guidelines.

General Data Protection Regulation (GDPR)

In 2018-19 we put in place appropriate information governance to ensure we comply with the General Data Protection Regulation (GDPR), which were effective from 25 May 2018. We have reviewed every aspect of how we handle information relating to our beneficiaries, supporters and staff, to ensure we are always clear and open about how we handle personal data and are taking necessary measures to keep it safe and secure.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

08209555 (England and Wales)

Registered Charity number

1149321

Registered office

Willow House 11 Church Street Merthyr Tydfil CF47 0BS

Trustees

Alison Smith - Chair Ann Batley -Vice Chair Tanya Bollen - Treasurer Graeme Gibson Vickram Tikkoo Amy Van-Baaren - resigned 7th December 2023

Auditors

Baker Knoyle Audit Limited Chartered Certified Accountants Orbit Business Centre Rhydycar Business Park Merthyr Tydfil CF48 1DL

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MID WALES RAPE SUPPORT CENTRE (REGISTERED NUMBER: 08209555)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

REFERENCE AND ADMINISTRATIVE DETAILS

Principal Office

46 Great Darkgate Street Aberystwyth SY23 1DE

Bankers

Barclays Bank PLC High Street Merthyr Tydfil CF47 8DL

Solicitors

Geldards LLP Dumfries House Dumfries Place Cardiff CF10 3ZF

Executive Management Team

Mrs J Stamp Chief Executive Mr M Wilkinson Deputy Chief Executive

NOTE FROM THE TRUSTEES

The Trustees are also the Directors of New Pathways Family Friendly Therapeutic Centre of Excellence (registered charity number 1126120 and company number 06701013), incorporated in England & Wales. Mid Wales Rape Support Centre is a subsidiary of New Pathways Family Friendly Therapeutic Centre of Excellence.

The parent company has the same principal purpose and activities as the subsidiary. Group accounts are prepared, which incorporate this subsidiary, and are filed at Companies House, under the above parent stated name.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Mid Wales Rape Support Centre for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

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 those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to 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.

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MID WALES RAPE SUPPORT CENTRE (REGISTERED NUMBER: 08209555)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the trustees are aware, there is no relevant information (as defined by Section 418 of the Companies Act 2006) of which the charitable company's auditors are unaware, and each trustee has taken all the steps that they ought to have taken as a trustee in order to make them aware of any audit information and to establish that the charitable company's auditors are aware of that information.

AUDITORS

The auditors, Baker Knoyle Audit Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 2 December 2024 and signed on the board's behalf by:

A Smith - Trustee

Page 9

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF MID WALES RAPE SUPPORT CENTRE (REGISTERED NUMBER: 08209555)

Opinion

We have audited the financial statements of Mid Wales Rape Support Centre (the 'charitable company') for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

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

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

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

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

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

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF MID WALES RAPE SUPPORT CENTRE (REGISTERED NUMBER: 08209555)

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF MID WALES RAPE SUPPORT CENTRE (REGISTERED NUMBER: 08209555)

Our responsibilities for the audit of the financial statements

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

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion. There are inherent limitations in the audit procedures performed and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

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

Richard Phillips FCCA (Senior Statutory Auditor) for and on behalf of Baker Knoyle Audit Limited Chartered Certified Accountants Orbit Business Centre Rhydycar Business Park Merthyr Tydfil CF48 1DL

17 December 2024

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MID WALES RAPE SUPPORT CENTRE

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
-
Other income
-
Total
-
EXPENDITURE ON
Charitable activities
Rape Support and Counselling
-
NET INCOME/(EXPENDITURE)
-
RECONCILIATION OF FUNDS
Total funds brought forward
17,726
TOTAL FUNDS CARRIED FORWARD
17,726		 Restricted
funds
£
139,565
-
139,565
138,545
1,020
26,873
27,893		 2024
Total
funds
£
139,565
-
139,565
138,545
1,020
44,599
45,619		 2023
Total
funds
£
141,009
-
141,009
144,217
(3,208)
47,807
44,599

The notes form part of these financial statements

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MID WALES RAPE SUPPORT CENTRE (REGISTERED NUMBER: 08209555)

BALANCE SHEET 31 MARCH 2024

Notes
CURRENT ASSETS
Debtors
8
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
9
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
11
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2024
£
3,100
216,640
219,740
(174,121)
45,619
45,619
45,619
17,726
27,893
45,619		 2023
£
5,026
513,901
518,927
(474,328)
44,599
44,599
44,599
17,726
26,873
44,599

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

The financial statements were approved by the Board of Trustees and authorised for issue on 2 December 2024 and were signed on its behalf by:

A Smith - Trustee

The notes form part of these financial statements

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MID WALES RAPE SUPPORT CENTRE

CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2024
2024
Notes
£
Cash flows from operating activities
Cash generated from operations
1
(297,261)
Net cash (used in)/provided by operating activities
(297,261)
Change in cash and cash equivalents in the
reporting period
(297,261)
Cash and cash equivalents at the beginning
of the reporting period
513,901
Cash and cash equivalents at the end of the
reporting period
216,640		 2023
£
172,116
172,116
172,116
341,785
513,901

The notes form part of these financial statements

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MID WALES RAPE SUPPORT CENTRE

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income/(expenditure) for the reporting period (as per the Statement
of Financial Activities)
Adjustments for:
Decrease/(increase) in debtors
(Decrease)/increase in creditors
Net cash (used in)/provided by operations		 2024
£
1,020
1,926
(300,207)
(297,261)		 2023
£
(3,208)
(1,926)
177,250
172,116

2. ANALYSIS OF CHANGES IN NET FUNDS

Net cash At 1/4/23
£		 Cash flow
£		 At 31/3/24
£		 At 31/3/24
£
Cash at bank and in hand 513,901 (297,261) 216,640
513,901 (297,261) 216,640
Total 513,901 (297,261) 216,640

The notes form part of these financial statements

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MID WALES RAPE SUPPORT CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.The incorporated charity is registered in England and Wales.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

The following specific policies are applied:

Voluntary Income

Voluntary income is income received by way of grants, gifts or donation. These are included in full on receipt unless it is subject to a condition when it is treated as deferred income.

Deferred Income

Income or grants received in advance are held as deferred income and carried forward to future accounting periods to be released when the defined purpose of the work or project have been completed, approved or certified.

Gifts in Kind

Gifts in kind are included in the income and expenditure account where they are applied in carrying out charitable activities, where the company would otherwise have to purchase the donated facility and the benefit is both quantifiable and material. The quantifiable benefit is shown as both incoming and expended resources within the appropriate funds. Where the gift is an asset it is treated as income and taken to stock or fixed assets as appropriate.

The value of services provided by volunteers is not quantified.

Investment Income

Investment income is included when receivable.

Trading Income

Trading Income is recognised when earned.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Charitable Expenditure

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

Governance Costs

continued...

Page 17

MID WALES RAPE SUPPORT CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES - continued

Expenditure

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include audit fees, costs relating to the strategic management of the charity, management of assets and organisational administration.

Support Costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs can include back office costs, finance, personnel, payroll and governance costs which support the activities of the charity.

All Expenditure

All expenditure is allocated between the categories of the SoFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned between categories on a basis that fairly reflects their usage.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 10% on cost Fixtures and fittings - 20% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Leased assets

Fixed assets acquired under finance leases are included in the balance sheet at historic cost less accumulated depreciation. The present value of future rentals is shown as a liability. Interest payable in each period is charged as an expended resource in proportion to the amount outstanding under the lease. Operating lease rentals are charged as expended resources as incurred.

Tangible assets

Tangible fixed assets are included in the balance sheet at historic cost less accumulated depreciation. Grant receipts which fund fixed asset acquisitions are taken to restricted funds and the appropriate depreciation charge is made against those funds over the expected useful life of the asset.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.

Going concern

continued...

Page 18

MID WALES RAPE SUPPORT CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES - continued

Leased assets

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist.

2. DONATIONS AND LEGACIES

2024
£
Grants
139,565
Grants received, included in the above, are as follows:
2024
£
Ministry of Justice
85,564
BBC Children in Need
4,501
National Lottery (People & Places)
49,500
139,565
SUPPORT COSTS
Governance
Management
Finance
Other
costs
£
£
£
£
Rape Support and
Counselling
3,597
30
3,267
3,600		 2023
£
141,009
2023
£
114,849
10,166
15,994
141,009
Totals
£
10,494

3. SUPPORT COSTS

Support costs have been apportioned on a Core cost activity basis and on percentage allocation which is considered appropriate for the charitable activity undertaken.

4. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

Auditors' remuneration
Pension costs
Auditors' remuneration is analysed as follows:		 2024
£
3,600
5,747		 2024
£
3,600
5,747		 2023
£
6,520
3,636		 2023
£
6,520
3,636
Fees payable to the charity's auditors for the audit of the charity's financial
statements
Fees payable to the charity's auditors' in relation to other accountancy services
provided to the charity		 £
1,800
1,800
3,600		 £
3,900
2,620
6,520

continued...

Page 19

MID WALES RAPE SUPPORT CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.

6. STAFF COSTS

Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Service Manager/Trainer
Support Staff and Administration		 2024
£
71,042
5,747
76,789
2024
2
1
3		 2023
£
39,517
3,636
43,153
2023
1
1
2

No employees received emoluments in excess of £60,000.

Included within the wages and salaries cost is £5,672 (2023: £2,940) relating to Social Security Costs.

Key Management is included in the parent company.

7. TANGIBLE FIXED ASSETS

Freehold
property
£
COST
At 1 April 2023 and 31 March 2024
11,410
DEPRECIATION
At 1 April 2023 and 31 March 2024
11,410
NET BOOK VALUE
At 31 March 2024
-
At 31 March 2023
-		 Fixtures
and
fittings
£
42,431
42,431
-
-		 Totals
£
53,841
53,841
-
-

continued...

Page 20

MID WALES RAPE SUPPORT CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

----- Start of picture text -----
2024 2023
£ £
Trade debtors 100 100
Prepayments 3,000 4,926
3,100 5,026
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 1,812 2,581
Amounts owed to group undertakings 131,662 427,940
Social security and other taxes 871 -
Deferred income 34,507 39,007
Accrued expenses 5,269 4,800
174,121 474,328
Deferred Income
2024 2023
£ £
Opening Balance 39,007 4,167
Movement in the period (4,500) 34,840
Deferred income carried forward 34,507 39,007
----- End of picture text -----

Deferred income represents income received from contributing agencies where the contribution was restricted to a fixed time period project which extends beyond the current financial year. Income is deferred on the basis that the contribution was to the project as a whole, the time period of the project was fully disclosed to the contributing agencies and that time period is certain.

The deferred income carried forward is analysed as follows:

The deferred income carried forward is analysed as follows:
2024 2023
Children In Need
National Lottery People & Places		 £
-
34,507
34,507		 £
4,501
34,506
39,007

continued...

Page 21

MID WALES RAPE SUPPORT CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

10. ANALYSIS OF NET ASSETS BETWEEN FUNDS

----- Start of picture text -----
Unrestricted Restricted Total funds Total funds
funds funds 2024 2023
£ £ £ £
Fixed Assets - - - -
Net Current Assets 17,726 27,893 45,619 44,599
17,726 27,893 45,619 44,599
Analysis of Reserves
Unrestricted Restricted Total funds Total funds
funds funds 2024 2023
£ £ £ £
Amounts set aside to writedown fixed assets - - - -
-
Other designated and restricted funds 27,893 27,893 26,873
Free Reserves 17,726 - 17,726 17,726
17,726 27,893 45,619 44,599
11. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1/4/23 in funds funds 31/3/24
£ £ £ £
Unrestricted funds
General fund 17,726 - - 17,726
Restricted funds
Survivors Trust 12,898 1 - 12,899
Core Services Fund 13,153 (3,858) 4,877 14,172
Community Foundation in Wales 822 - - 822
MOJ MRSF - 4,877 (4,877) -
-
26,873 1,020 27,893
TOTAL FUNDS 44,599 1,020 - 45,619
----- End of picture text -----

continued...

Page 22

MID WALES RAPE SUPPORT CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

11. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Restricted funds
Survivors Trust
Core Services Fund
BBC Children in Need
MOJ MRSF
National Lottery People & Places
TOTAL FUNDS		 Incoming
resources
£
1
80,687
4,501
4,877
49,499
139,565
139,565		 Resources
Movement
expended
in funds
£
£
-
1
(84,545)
(3,858)
(4,501)
-
-
4,877
(49,499)
-
(138,545)
1,020
(138,545)
1,020

Comparatives for movement in funds

Unrestricted funds At 1/4/22
£		 Net
movement
in funds
£		 At
31/3/23
£
General fund 17,726 - 17,726
Restricted funds
Survivors Trust 12,898 - 12,898
Core Services Fund 16,361 (3,208) 13,153
Community Foundation in Wales 822 - 822
30,081 (3,208) 26,873
TOTAL FUNDS 47,807 (3,208) 44,599

Comparative net movement in funds, included in the above are as follows:

Restricted funds
Core Services Fund
BBC Children in Need
MOJ MRSF
National Lottery People & Places
TOTAL FUNDS		 Incoming
resources
£
100,222
10,166
14,628
15,993
141,009
141,009		 Resources
Movement
expended
in funds
£
£
(103,430)
(3,208)
(10,166)
-
(14,628)
-
(15,993)
-
(144,217)
(3,208)
(144,217)
(3,208)

continued...

Page 23

MID WALES RAPE SUPPORT CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

11. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement between At
At 1/4/22 in funds funds 31/3/24
£ £ £ £
Unrestricted funds
General fund 17,726 - - 17,726
Restricted funds
Survivors Trust 12,898 1 - 12,899
Core Services Fund 16,361 (7,066) 4,877 14,172
Community Foundation in Wales 822 - - 822
MOJ MRSF - 4,877 (4,877) -
30,081 (2,188) - 27,893
TOTAL FUNDS 47,807 (2,188) - 45,619

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Restricted funds
Survivors Trust
Core Services Fund
BBC Children in Need
MOJ MRSF
National Lottery People & Places
TOTAL FUNDS		 Incoming
resources
£
1
180,909
14,667
19,505
65,492
280,574
280,574		 Resources
Movement
expended
in funds
£
£
-
1
(187,975)
(7,066)
(14,667)
-
(14,628)
4,877
(65,492)
-
(282,762)
(2,188)
(282,762)
(2,188)

Transfers between funds

Transfers between funds arise where unrestricted funds have been used to fund shortfalls in restricted funds and to reallocate fixed assets purchased out of restricted funds to the Restricted Fixed Asset Fund. The free reserves are available to provide funds to cashflow projects funded on a retrospective basis and are available with the approval of the trustees to fund any expenditure on projects or expenses which fall within the organisations general aims and objectives. They are accumulated in accordance with the reserves policy as stated in the Trustees Report.

Activities undertaken within each major restricted fund

The restricted funds of the charity have been applied during the year or are held for future expenditure in the following areas:

Survivors Trust

To set up and run a new charitable company to provide support service to women, men, children and young people who have been affected by rape, sexual abuse or trauma.

continued...

Page 24

MID WALES RAPE SUPPORT CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

11. MOVEMENT IN FUNDS - continued

Core Service Fund

This is funded by the Ministry of Justice to support the core funding of Mid Wales RSC.

BBC Children in Need

To provide counselling for children and young people who have suffered sexual abuse or trauma.

Community Foundation in Wales

This fund will cover the salary costs of a part time Trainer and provide a contribution to other project costs including course validation & set-up,resource materials, marketing, and travel & subsistence.

MOJ MSRF

This fund is to support the provision of activities to address the specific needs of male victims who have experienced rape or sexual abuse at any point in their life, including recent and non-recent child sexual abuse.

National Lottery People & Places

Funding to deliver support by Sexual Violence Support Workers for people affected by rape and sexual abuse.

12. EMPLOYEE BENEFIT OBLIGATIONS

The Charity operates a defined contribution pension scheme.

During the year the charity was committed to pay £5,747 (2023: £3,636) to the employees personal schemes.

At the year end contributions of £Nil (2023: £Nil) were unpaid, and have been included within accruals.

13. RELATED PARTY DISCLOSURES

As stated in the Trustees' Report the Charity depends upon working together with partnership organisations in order to deliver its service. Some of these partnership organisations make contributions to support the Charity and they are all encouraged to appoint representatives to the Board of Trustees. At this time no organisations have chosen to appoint a representative to the Board of Trustees.

The husband of the Chief Executive is employed by the Parent Company New Pathways in the position of deputy Chief Executive, he is paid a salary in accordance with the market rate for the position. The trustees have been fully informed in respect of the relationship.

The charity was formed as part of the New Pathways organisation supplying the same charitable objectives and has the same Board of Trustees as New Pathways. As such the organisation is technically a subsidiary of New Pathways and will be part of the consolidated group accounts of New Pathways.

The following related party transactions took place during the year:

2024 2023
£ £
Net Costs/(income) incurred by Pathways on behalf of Mid Wales Rape
Support Centre 126,662 142,488
Management charge due to New Pathways 5,000 -
Payment to New Pathways (427,940) -
Balance due to New Pathways at the year end 131,662 427,940

continued...

Page 25

MID WALES RAPE SUPPORT CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

13. RELATED PARTY DISCLOSURES - continued

14. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the board of directors/trustees.

15. GIFTS IN KIND

Volunteer Time

The value of volunteer time is not quantified in terms of money but the time contributed by volunteers is an invaluable resource in terms of the outstanding contribution made by them.

The number of hours contributed by volunteers in the year was 351 (2023: 186).

Page 26

MID WALES RAPE SUPPORT CENTRE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024
INCOME AND ENDOWMENTS
Donations and legacies
Grants
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Pensions
Rates and water
Light and heat
Telephone
Printing, postage & stationery
Rent
Property maintenance & insurance
Cleaning
Training costs
Computer expenses
Travel expenses
Professional fees
Management charges
Sundry Equipment
Sessional Counselling and Supervision
Costs recharged
Sundry expenses
Support costs
Management
Wages
Pensions
Advertising
Finance
Bank charges
Other
Rates and water
Carried forward		 2024
£
139,565
139,565
67,854
5,338
1,536
1,117
1,715
572
9,600
2,102
725
3,125
2,530
2,771
3,547
5,000
213
14,799
5,415
92
128,051
3,188
409
-
3,597
30
384
384		 2023
£
141,009
141,009
30,053
3,054
3,597
2,465
818
526
9,600
4,211
547
16,617
1,000
2,031
207
-
-
35,150
12,210
-
122,086
9,464
582
363
10,409
30
899
899

This page does not form part of the statutory financial statements

Page 27

MID WALES RAPE SUPPORT CENTRE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

Other
Brought forward
Light and heat
Telephone
Rent
Property maintenance & insurance
Governance costs
Auditors' remuneration
Total resources expended
Net income/(expenditure)		 2024
£
384
-
419
2,400
64
3,267
3,600
138,545
1,020		 2023
£
899
616
205
2,400
1,052
5,172
6,520
144,217
(3,208)

This page does not form part of the statutory financial statements

Page 28