2024-03-31-accounts - Talk to SARA Ltd

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Company Registration Number: 07318710. Charity Registration Number: 1153102.

Trafford Rape Crisis Limited

(a company limited by guarantee). Unaudited Annual Report and Financial Statements for the Year Ended 31 March 2024.

Trafford Rape Crisis Limited Financial year ended 31 March 2024.

Company reg. no. 07318710. Charity reg. no. 1153102.

CONTENTS.

CONTENTS.
Reference and Administrative Information	3
Chair’s Introduction	4
Trustees’ Annual Report (incorporating Directors’ Report)	5
Independent Examiner’s Report on the Accounts	12
Statement of Financial Activities (Income and Expenditure Account)	13
Balance Sheet	14
Statement of Cash Flows	15
Principal Accounting Policies	16
Notes to the Financial Statements	17

Trafford Rape Crisis Limited Financial year ended 31 March 2024.

Company reg. no. 07318710. Charity reg. no. 1153102.

REFERENCE AND ADMINISTRATIVE INFORMATION.

Registered office and operational address.

Unit 314 Peel House 30 The Downs Altrincham Cheshire WA14 2PX.

Trustees .

Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Omolade Allen (appointed 15 November 2023); Amanda Greenwood (appointed 4 November 2023); Claire Handby (appointed 18 October 2023); Joanne Harding (appointed 18 October 2023); Joanne Slinger (appointed 18 October 2023) Ruhiya Yousef (appointed 1 March 2023); Katharine Bastin (resigned 1 July 2023); Susan Baldwin (resigned 4 November 2023); Gail Gormley (resigned 4 November 2023); Jenny Thomas (resigned 20 April 2023).

Key management personnel.

Charlotte Clayton, Chief Executive Officer.

Bankers.

HSBC Bank Plc. 11 Stamford New Road Altrincham WA14 1BW.

NatWest Bank PO Box 16204 Birmingham B2 2WP.

Independent Examiner.

Dave Wallis ACA DJW Accounts Consulting Ltd 71-75 Shelton Street Covent Garden London WC2H 1JQ.

Trafford Rape Crisis Limited Financial year ended 31 March 2024.

Company reg. no. 07318710. Charity reg. no. 1153102.

CHAIR’S INTRODUCTION.

Spring and early Summer.

The Board have a range of skills and experience which are proving to be useful and supportive for the organisation as well as providing a reliable and effective level of scrutiny.

and increasingly competitive funding environment. That said there are opportunities as noted in this report, that will hopefully yield new sources of funding and areas of development for TRC to continue its work at a time when it is needed perhaps more than ever.

staff team and to those who need TRC is unwavering.

Finally my thanks to my colleague Trustees who engage and involve themselves in their role with passion and determination to support the organisation to better and greater things.

Amanda Greenwood Chair of the Board of Trustees 11 December 2024.

Trafford Rape Crisis Limited Financial year ended 31 March 2024.

Company reg. no. 07318710. Charity reg. no. 1153102.

TRUSTEES’ ANNUAL REPORT (incorporating the Directors’ Report).

Included within the trustees’ annual report is the directors’ report as required by company law. Reference and administrative information set out on page 3 forms part of this report.

Association (the governing documents of the charity), UK Generally Accepted Accounting Principles including the requirements of Financial Reporting Standard 102 (FRS102), and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their financial statements in accordance with FRS 102, the guidance document in the UK which pertains to mainstream registered charities’ accounts. The document also gives heed to necessary compliance with provision of company and charity law, and all other applicable regulations and guidance.

Aims and Objectives.

Trafford Rape Crisis Ltd. (operating as ‘TRC Sexual Abuse and Rape Support Greater Manchester’) exists to provide trauma-informed support and information to women and girls who have experienced any form of sexual violence, no matter when or where it happened. TRC provides: a confidential helpline; a helpline session specifically for Black and Ethnically Minoritised women; LiveChat sessions; email support; trauma-informed, face-to face counselling and groupwork; an internal pathway for women who have experienced sexual violence and also experience complex mental health difficulties; an Independent Sexual Violence Advocacy service; outreach to Black and Ethnically Minoritised women and ‘by and for’ groups; training in ‘Working with Sexual Violence’ and ‘How to Respond to a Disclosure’; workshops on ‘Consent and Healthy Relationships.’ We work in partnership with commissioners, local groups, voluntary and statutory organisations; raising awareness of services for survivors and working to reduce the shame and stigma sometimes associated with sexual violence.

Trafford Rape Crisis (TRC) is a feminist organisation, which aims to:

Support women survivors of rape or sexual abuse so they may maintain control over their lives;
Raise awareness of male violence against women and girls, regardless of their background or circumstances;
Provide information, guidance, training and expertise within the community;
Promote the involvement of all women in the development of TRC policies and services;
Contribute to policy initiatives and strategies aiming at improving the service provision for survivors;
Actively challenge the values, beliefs and behaviours which contribute to women's oppression, and work in partnership with local service providers and communities to promote the values of TRC.

charity's aims and objectives and in planning how our activities will contribute to the aims and objectives that have been set. They are informed in this task by robust performance management and monitoring systems that capture the outcomes - and outputs - of our work, and by comprehensive consultation processes that incorporate service user, employee, volunteer and stakeholder experience of service, gathered through a variety of formal and informal processes.

The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.

Providing support, advice and information to victims of rape and sexual violence to help them understand and cope with what they have experienced;

Trafford Rape Crisis Limited Financial year ended 31 March 2024.

Company reg. no. 07318710. Charity reg. no. 1153102.

Raising awareness amongst organisations and communities about the services available to those in need;
Challenging sexual violence myths and rape culture through social media output, printed information, activism, training and workshops;
aiding recovery from sexual violence trauma.

Achievements and Performance.

The charity's main activities and whom it aims to support are described below. All its charitable activities focus on women and girls across Greater Manchester and beyond, and are undertaken to further Trafford Rape Crisis Limited’s charitable purposes for the public benefit.

Trafford Rape Crisis Ltd. operates as ‘TRC Sexual Abuse and Rape Support Greater Manchester’, to reflect the fact that it supports women across the region.

Overview

Since the AGM on 25 November 2023, TRC has launched two new services: The ISVA / Outreach Service for Black and Ethnically Minoritised Women and the GM RASSO Pathfinder Service, for women who have experienced sexual violence trauma and also present with complex mental health difficulties.

During this exciting period of change and growth, TRC has improved its social media and communications output, with the support of a freelance consultant, and has submitted numerous bids for funding, which we hope will come to fruition in the next financial year. Ensuring, or at least improving, future financial sustainability is a key focus of the CEO’s activity.

As this report for the overall working period will highlight, TRC finds itself in a good position to be able to ensure it continues to fulfil its charitable objectives and to maximise its resources and capacity efficiently and effectively.

A Timeline of Achievements and Performance – April 2023 to March 2024.

Following extensive consultations with the team, TRC reviewed its mission, vision and values at the beginning of the year; contributing to a revision of the strategic aims and the impact TRC wants to make for survivors and the wider community.

Part of these strategic aims have been to raise TRC’s profile and this has been achieved by participation on several Boards and in some key networks across Greater Manchester, for example: Manchester Sexual Violence and Trauma Network; Trafford Mental Health Reference Group; the GM Sexual Violence Harm Reduction group; Trafford Living Well Operational group; GM Victims’ Partnership.

During the 16 Days of Activism Against Gender-Based Violence at the end of 2023; TRC joined partners (Trafford Domestic Abuse Service and Talk, Listen, Change) to raise awareness of sexual violence and also share information about the support available: Holding a stall in Altringham town centre; providing a ‘Consent and Healthy Relationships’ presentation to around 80 young men at Trafford College, Stretford Campus. Culminating in participation in the ‘Reclaim the Night’ march.

January 2024 saw the launch of the Greater Manchester RASSO (Rape and Serious Sexual Offences) Pathfinder Service; providing support for people who have experienced the trauma of sexual violence and also present with complex mental health difficulties. We welcomed an additional team member, in the part-time Pathfinder role.

Trafford Rape Crisis Limited Financial year ended 31 March 2024.

Company reg. no. 07318710. Charity reg. no. 1153102.

TRC also began taking referrals into the new Independent Sexual Violence Advocacy (ISVA) service at the start of 2024; this innovative service provides targeted outreach to women from diverse communities. We have a new team member in the full-time ISVA role; she will complete the ISVA qualification in the next reporting period.

On International Women’s Day 2024, TRC held a celebratory event for stakeholders from GMCA, Trafford councillors, and VCFSE partners to officially launch to ISVA service. A group of people from TRC gathered to join the Manchester ‘Walk for Women’ and enjoyed a multigenerational day of activism and togetherness. Furthermore, at the Trafford Council Women’s Day event, TRC counsellor and Art Group facilitator, Alex Thorogood, achieved the ‘Trafford Volunteer of the Year’ award.

Across November and December 2023, a total of twenty-two people attended TRC’s ‘Introduction to Working with Sexual Violence’ training; many of whom went on to become helpline call-takers or come on board as sessional counsellors or as trustees.

The Counselling Service now has a number of supplementary offers for women on the waiting list; enabling people to ‘wait well.’ These include: A weekly art group; an online programme called ‘Taste of Recovery’; stabilisation and wellbeing sessions. The Art Group got some great feedback following an exhibition in the John Lewis café at the Trafford Centre!

TRC continues to facilitate a drop-in at the University of Manchester and is active in the Sexual Violence Action Network of organisations supporting the student population across GM.

Following a six-month transition period and with the support of a specialist recruitment service, TRC welcomed six new trustees to the Board. It has been important for TRC to have this fresh scrutiny and challenge, in what is an increasingly difficult third sector landscape. A strategy day was held with trustees incoming and outgoing on 29 October 2023, to support the handover.

At the end of April, TRC held a ‘Spinathon’ fundraising event, raising a total of £4,395; it was a hugely fun way to generate much-needed extra-income.

TRC has continued to provide training around ‘Sexual Violence Trauma’ and ‘How to Respond to a Disclosure’ to other organisations and also to facilitate workshops on ‘Consent and Healthy Relationships’ to young people in schools and sixth forms; to young parents at Trafford Talk Shop.

Representation by TRC was made at the Council of Europe’s Group of Experts on Action against Violence against Women and Domestic Violence (GREVIO) roundtable. TRC also sent delegates to the Rape Crisis England and Wales conference and the Trafford Women’s Voices Conference.

The ISVA service has set up a regular outreach group for asylum-seeking women at one of the local contingency accommodations in Trafford; a weekly craft group where women can come to together and share skills and stories and talk in a safe space with an ISVA.

Towards the end of the period, the team have been working hard on the National Service Standards, in order to renew our membership of Rape Crisis England and Wales.

Case study – ‘AB’.

AB is a 58-year-old black British woman living in Manchester currently living in a social housing accommodation with her son who is due to attend University. She has three other adult children. She is in a supportive, committed relationship and there is talk of them moving in together in the future.

AB is a survivor of complex trauma and reached out to TRC having had a very difficult start in her early life – witnessing domestic violence against her mother growing up and then in her own childhood sexual abuse by her brothers. She was put into care after trying to run away several times and left when she was 16 with very little

Trafford Rape Crisis Limited Financial year ended 31 March 2024.

Company reg. no. 07318710. Charity reg. no. 1153102.

education. She was introduced to a period of drugs and prostitution, was later raped by other perpetrators and had abusive partners. She has a history of mental breakdown having been sectioned under the Mental Health Act and diagnosed as bipolar. She is still receiving support from the Community Mental Health Team.

On entering counselling, AB was very nervous, extremely anxious and carried a lot of shame and guilt, around periods of her life where she was unable to cope, and particularly around the care of her children. She has a good relationship with her children although some of her adult ones would manipulate her financially. She has no friends, as those from her past were not good influences.

Early sessions centred around her feeling comfortable with me and understanding that her experiences and behaviours were as a result of her traumas rather than her. It was a revelation for her as she was always made to feel like she was “mad” or “flawed” – she had a very medicalised view of herself.

She often struggled to end our sessions and would be very tearful but slowly we built trust and safety for her. Most of our sessions were around stabilisation as she had no strategies to deal with her hypervigilance, shame or loss of self. Day-to-day living and routine was also explored as it was apparent she sometimes found this hard. She was also supported by a mental health worker every two weeks with this. We worked on boundaries with her family, feelings of shame and the impact on her current relationship.

She attended all of our sessions and was able to use some regulation techniques to manage her emotions. The biggest impact of therapy was that she felt “normal” and was grateful for the support she received, and understood that trauma was responsible for some of her actions. Regulation continues to be a work in progress for her, as is building her confidence around new people. She was able to attend TRC’s Art Group since ending therapy.

AB reported that, over the period of therapy, her reliance on regular GP appointments reduced dramatically. AB has confirmed that she rarely sees her GP now at all for her mental health, as her needs are largely met by the mental health worker and her continued engagement with TRC groups.

Future Plans.

In the short term, TRC is looking for funding to allow an extension to the ISVA / Outreach service; focusing on women with disabilities, including neuro-diversity, and older women. Both groups, evidence suggests, are underrepresented in terms of people accessing support for sexual violence.

Additionally, we are planning a project to capture survivor voice, foster meaningful survivor engagement, and embed lived experience in a meaningful feedback loop into service design and development.

As part of TRC’s commitment to trauma-informed practice, we completed an organisational audit and identified staff wellbeing needs. We plan to work with Beyond Barriers to access a wellbeing programme based on Compassion-Focused Therapy, to reduce the impact of secondary trauma on the team.

Financial Review.

The charity’s activity in relation to income and expenditure for the year ended 31 March 2024 is summarised in the Statement of Financial Activities (on page 13), and details of its assets and liabilities, and hence also its reserves position are shown on the Balance Sheet as at 31 March 2024 (on page 14).

funds for the year being a small deficit of £1,231 (2023: deficit of £1,022).

Total income for the year was £279,366 (2023: £230,226), of which £25,860 was restricted (2023: £22,500), and the remainder was unrestricted income. Similar to the prior year, the charity’s income consisted of funding received from a selection of funding bodies, in respect of grant agreements with organisations including the Ministry of Justice, Trafford Council, and others, as detailed in note 4 to these financial statements.

Trafford Rape Crisis Limited Financial year ended 31 March 2024.

Company reg. no. 07318710. Charity reg. no. 1153102.

Total expenditure for the year was £280,597 (2023: £231,248), of which £52,546 (2023: £20,850) was allocated to restricted funds, and the remainder was unrestricted fund expenditure.

which £nil was restricted (2023: £26,686), and the remainder, was unrestricted general funds.

Ministry of Justice funding was extended for the period 1 April 2023 to 31 July 2023 and further funding awarded for the period 1 August 2023 to 31 March 2025, with this now also having been extended to the period from 1 April 2025 to 31 March 2026. Trafford MBC funding was extended to 31 March 2024, and a further five-year contract was awarded for the period 1 April 2024 to 31 March 2029.

Other funding was received from GMCA which was extended for the period 1 April 2023 to 31 March 2024 and has been extended again for the period 1 April 2024 to 31 March 2025. NHS England funds the GM RASSO Pathfinder role – this commenced from 1 April 2024, and runs for two years. The National Lottery Reaching Communities Fund awarded a grant of £240,000 over four years, this commenced 1 June 2024. TRC also received a combination of one-off donations.

Reserves Policy.

Trafford Rape Crisis maintains an established reserves policy which is used to monitor the appropriateness of the level of free reserves the charity holds on an ongoing basis, to cover any unforeseen expenses, and to ensure the charity remains a going concern.

The charity has a well thought through approach to setting a target for the level of free reserves it holds, and an established process for Board of Trustee monitoring of actual levels against that target throughout the year.

The charity intends to maintain a free reserve in unrestricted funds of around £85,000 to £100,000, to continue to offer a basic service in line with its charitable objects for a period of between three and six months.

Currently the charity’s target level of free reserves is broadly set and informed by ongoing approximate calculations and considerations with regards to the costs which would need to be incurred should the charity, for any reason, need to cease trading or wind-up (which the Trustees deem to be unlikely). The charity monitors the level of this ‘contingency fund’ throughout the year.

The charity’s free reserves (its unrestricted general funds) as shown on its balance sheet as at 31 March 2024 of £214,106 (being unrestricted general funds less the value of tangible fixed assets) are considered to be at a level considered favourable versus the target set by the charity’s reserves policy. The Trustees note that although this sum is unrestricted, the majority will be utilised on projects funded by its large funder donors.

Going forward the charity will continue its diligent efforts to ensure the target set by this reserves policy continues to be met where possible, whilst also distributing and expending its resources to aid its beneficiaries and further its charitable objectives, in a prompt and impactive manner, on an ongoing basis.

Structure, Governance and Management.

Charity Background and Constitution.

The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 March 2024 was 6 (2023: 5). The trustees are members of the charity but this entitles them only to voting rights.

benefits from the charity. Any expenses reclaimed from the charity are set out in the related party transactions note (note 9) to these financial statements.

Trafford Rape Crisis Limited Financial year ended 31 March 2024.

Company reg. no. 07318710. Charity reg. no. 1153102.

Governance and Stafing.

The trustees have the overall responsibility for compliance with the legal requirements of the limited company and the charity.

They jointly hold strategic planning, management of funds, policy development and implementation, and recruitment of volunteers, paid workers and trustees with the CEO.

The operational day to day running of the organisation is undertaken by the CEO and the paid workers, with volunteers working alongside.

At the start of 2023 the charity had a full-time Manager (35 hours), a Volunteer Co-ordinator (25 hours), a Face-to Face Services Coordinator (25 hours), a Business Support Officer (25 hours) and a Helpline, live chat and email Co-ordinator (25 hours), plus a number of paid sessional counsellors.

CEO (35 hours);
Volunteer and Digital Services Co-ordinator (35 hours);
Counselling Co-ordinator (30 hours);
ISVA (35 hours);
Business Support and Development Officer (28 hours);
Sessional Digital Services Workers (2 x 3.5 hours);
Sessional counsellors (11 x varying hours);
Freelance Social Media and Communications Officer (approx. 14 hours).

Trustee induction and training.

Trustees are recruited by Trafford Rape Crisis either following their involvement with the organisation as volunteers, through external advertising or via a specialist recruitment consultant. This recruitment process is in line with the volunteer recruitment procedure for Trafford Rape Crisis and the Fairer Recruitment Policy.

Trustees will be required to attend part of the volunteer training ‘Working with Sexual Violence’ to become familiar with the ethos, practice, governance and structure of the organisation and the wider rape crisis movement.

All trustees are encouraged to access opportunities for external training.

The organisation is a charitable company limited by guarantee, incorporated on 19 July 2010 and registered as a charity on 29 July 2013.

Risk management.

Trafford Rape Crisis maintains a robust Risk Register. The most significant risks which the Trustees have identified for the charity relate to:

Funding.

This risk is mitigated via:

Monthly monitoring of the finances by the CEO and Business Support and Development Officer;
Regular meetings in place with funding partners;
Frequent assessment of potential funders;
Maintain links with GM VCFSE infrastructure organisations;
Regular updates to current funders.

Trafford Rape Crisis Limited Financial year ended 31 March 2024. Company reg. no. 07318710. Charity reg. no. 1153102.

Volunteers.

This risk is mitigated via:

Biannual recruitment of volunteers;
Regular check-ins with volunteers;
Get-togethers offered with all volunteers;
Supervision for volunteers and frequency monitored via the Volunteer and Digital Services Coordinator;

Expenses being paid and claiming of these being encouraged.

Related parties and relationships with other organisations.

Statement of Trustees’ Responsibilities.

The trustees, who are also the directors of Trafford Rape Crisis Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these accounts, the trustees are required to:

select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent; and
prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Company and enable it to ensure that the accounts comply with the Companies Act 2006. It is also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Board of Trustees on 11 December 2024, and signed on their behalf by:

J. Slinger – Trustee A. Greenwood – Chair of Trustees

Trafford Rape Crisis Limited Financial year ended 31 March 2024.

Company reg. no. 07318710. Charity reg. no. 1153102.

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS.

I report to the trustees of Trafford Rape Crisis Limited (“the charity”) on my examination of the charity’s accounts for the year ended 31 March 2024.

Responsibilities and basis of report.

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement.

qualified member of the Institute of Chartered Accountants in England and Wales.

with the examination which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

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 accounts to be reached.

Signed:

Dave Wallis ACA – 19 December 2024

Member of the Institute of Chartered Accountants in England and Wales.

DJW Accounts Consulting Ltd. 71-75 Shelton Street Covent Garden London WC1H 9JQ.

Trafford Rape Crisis Limited Financial year ended 31 March 2024.

Company reg. no. 07318710. Charity reg. no. 1153102.

STATEMENT OF FINANCIAL ACTIVITIES (incorporating the Income and Expenditure Account). For the year ended 31 March 2024.

Trafford Rape Crisis Limited Financial year ended 31 March 2024.

Company reg. no. 07318710. Charity reg. no. 1153102.

BALANCE SHEET, as at 31 March 2024.

For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

Approved by the trustees on 11 December 2024, and signed on their behalf by:

J. Slinger – Trustee A. Greenwood – Chair of Trustees

Trafford Rape Crisis Limited Financial year ended 31 March 2024.

Company reg. no. 07318710. Charity reg. no. 1153102.

STATEMENT OF CASH FLOWS, for the year ended 31 March 2024.

Trafford Rape Crisis Limited Financial year ended 31 March 2024. Company reg. no. 07318710. Charity reg. no. 1153102.

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 as follows:

a. Basis of preparation.

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), (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), being a standard reflecting the application of UK Generally Accepted Accounting Practice, and the Companies Act 2006.

Trafford Rape Crisis Limited meets the definition of a public benefit entity under FRS102. 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.

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. There are no key judgments which the trustees have made which have a significant effect on the accounts. However, judgements that have been made are described in the financial review of the Trustees’ report. 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.

c. Income.

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

recognition are met.

d. Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Trafford Rape Crisis Limited Financial year ended 31 March 2024.

Company reg. no. 07318710. Charity reg. no. 1153102.

NOTES TO THE FINANCIAL STATEMENTS (Continued).

e. Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

f. Fund accounting

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

charity's work or for specific projects being undertaken by the charity.

g. Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Expenditure on charitable activities includes the costs of services undertaken to further the purposes of the charity.

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

h. Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 6.

i. Operating leases

Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

j. Tangible fxed assets

useful economic lives on a straight line basis as follows.

Computers: 33%.

Office fixtures and equipment: 25%.

k. Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

l. 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.

Trafford Rape Crisis Limited Financial year ended 31 March 2024.

Company reg. no. 07318710. Charity reg. no. 1153102.

NOTES TO THE FINANCIAL STATEMENTS (Continued).

m. Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

n. 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.

o. Pensions

contribution is restricted to the contributions disclosed in note 8.

2. Legal status of the charity.

The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 3.

3. Income from donations and legacies.

4. Income from charitable activities.

Trafford Rape Crisis Limited Financial year ended 31 March 2024.

Company reg. no. 07318710. Charity reg. no. 1153102.

5. Analysis of expenditure on charitable activities.

6. Analysis of governance and support costs.

7. Net income/(expenditure) for the year.

Trafford Rape Crisis Limited Financial year ended 31 March 2024.

Company reg. no. 07318710. Charity reg. no. 1153102.

8. Staff costs.

9. Trustee remuneration, trustee expenses, and other related party transactions.

Three (2023: two) trustees received reimbursed expenses during the year, in relation to travel, subsistence or miscellaneous expenses of £80 (2023: £78).

In addition, one trustee begun to provide in-year accountancy services to the charity on a 'pro bono' basis in the year ended 31 March 2024 via a limited company in which they had a controlling interest; the charity paid that company £53 in the year solely for the reimbursement of accounting software license fees (2023: £nil).

There were no donations from related parties which are outside the normal course of business in the years ended 31 March 2024 and 31 March 2023.

Aside from as discussed above, 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 ended 31 March 2024 or 31 March 2023.

The trustees are covered by insurance (public liability) up to a limit of £2,000,000, which was paid for in 2024 by the charity at a cost of £1,454 per annum (2023: £1,454).

10. Government grants.

11. 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.

Trafford Rape Crisis Limited Financial year ended 31 March 2024.

Company reg. no. 07318710. Charity reg. no. 1153102.

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13. Debtors.

14. Creditors falling due within less than one year.

15. Analysis of movements in restricted funds.

Trafford Rape Crisis Limited Financial year ended 31 March 2024.

Company reg. no. 07318710. Charity reg. no. 1153102.

Name of restricted fund

Fund description, nature and purpose

NHS Distributed by GMCA, this fund was used for counselling and therapy, admin and training costs, and IT hardware and software. GMCA Money was to set up face-to-face services including counselling and group work; the money was used to pay for a face-to-face services coordinator and training and marketing for the counselling service.

Brabner Support for Art Club This fund arose from the generous gift of a donor, in November 2023, towards funding the costs of running a set number of sessions of the Charity's popular Arts Club.

16. Analysis of movements in unrestricted funds.

Name of unrestricted fund Description, nature and purposes of the found

General fund. The free reserves after allowing for all designated funds.

The charity holds no designated funds, and no other unrestricted funds, other than the general fund.

17. Analysis of net assets between funds.

Trafford Rape Crisis Limited Financial year ended 31 March 2024. Company reg. no. 07318710. Charity reg. no. 1153102.

18. Operating lease commitments.

20. Post-balance sheet events.

There were no events which occurred between the year end of 31 March 2024 and the date of signature of these accounts (during the post-balance sheet period), that could have affected the financial statements significantly, and that would warrant additional disclosure or amendment to these accounts.