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← Lincolnshire Rape Crisis

2024-03-31-accounts

REGISTERED CHARITY NUMBER: 1154562

Report of the Trustees and

Financial Statements

for the Year Ended 31 March 2024

for

Lincolnshire Rape Crisis

Lincolnshire Rape Crisis

Contents of the Financial Statements for the Year Ended 31 March 2024

Page
Report of the Trustees 1 to 6
Report of the Independent Auditors 7 to 10
Statement of Financial Activities 11
Statement of Financial Position 12
Statement of Cash Flows 13
Notes to the Statement of Cash Flows 14
Notes to the Financial Statements 15 to 24

Lincolnshire Rape Crisis

Report of the Trustees for the Year Ended 31 March 2024

The trustees 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

To relieve the distress and trauma, to preserve and protect the physical, mental health and wellbeing of survivors of sexual violence in Lincolnshire.

Provide support and therapy services to all survivors of sexual violence in Lincolnshire. To educate the public and partners about rape and sexual abuse and the effects on the survivor, through the provision of education and training and by such other means as the Trustees may determine.

Public benefit

In shaping our objectives for the year and planning our activities, the Trustees have considered the Charity Commissions guidance on public benefit, in particular, the Trustees consider how specific projects will contribute to their objectives.

The charity contributes to the public benefit by providing support and therapy for survivors of sexual violence whilst educating the wider community on the effects on the survivor.

Volunteers

There is a paid staff team in the organisation. No new Volunteers have been recruited.

In this year, 4 new Specialist Sexual Violence Support workers, 27 Support-line and Live Chat Operatives and 1 ISVA. Existing and new staff completed training throughout the year.

The Trustees are not only very grateful to the entire staff team for their unwavering commitment but have been impressed by their determination and ferocity to ensure that survivors in Lincolnshire continue to receive an exceptional level of support.

In this year Lincolnshire Rape Crisis has maintained and increased a commitment to the delivery of the RCEW National Support-line & Live Chat.

The development and wellbeing of staff remains a priority at Lincolnshire Rape Crisis, and we are proud to have formed a relationship with Hertility to allow us to better support the health of our staff team. In March 2023 we became the world's first Reproductively Responsible™ charity.

All staff receive regular support, supervision, clinical supervision and reviews and follow strict policy guidance.

Funders

The Trustees would like to thank The Ministry of Justice and the Office of Police Crime Commissioner for Lincolnshire, The Brook Trust and Better Beginnings for their financial support without this additional funding our critical services would have been dramatically impacted.

Page 1

Lincolnshire Rape Crisis

Report of the Trustees for the Year Ended 31 March 2024

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The year 2023 - 24 was a period of significant development for the organisation. Services increased in demand and new and existing projects were delivered.

In October 2023 we were successful in securing continuation funding from The Brook Trust to continue delivering ISVA services. This funding supported the continued support of Lincolnshire Rape Crisis’ ISVA and ChISVA services. This enabled significant growth of this service as well as development and training of specialist staff including the appointment of an ISVA manager.

Lincolnshire Rape Crisis was instrumental in the delivery of the national RCEW live chat service increasing our contractual commitments and national coverage of this vital service

We have seen a commitment to fundraising from staff and partners and an increase in support from donors.

We have continued to increase the accessibility of our services by delivering face to face therapeutic services & counselling, group work, online counselling, online face to face support, and online chat. Referrals into the service continued to increase as do the number of individual sessions of support delivered.

Awareness about the impacts and effects of sexual violence has been raised through events and media coverage.

Organisationally in this financial year much commitment has been made to supporting the LGBTQ+ communities of Lincolnshire and we have seen an increase in referrals from this client group.

FINANCIAL REVIEW

Financial position

Lincolnshire Rape Crisis remains in a healthy financial position having secured contracts to increase non grant funded earnings from delivery of online chat services as well as an ongoing relationship with Safer Beginnings, The Brook Trust, The OPCC Lincolnshire and Ministry of Justice.

The trustees regularly review the finances, budgets and spend of the charity as part of effective governance.

The free reserves of the charity at 31 March 2024 stand at £635,140 (2023: £545,346), This has mainly been increased by securing additional income through delivery of the National Helpline and Live Chat Service, for which the charity has made a long-term commitment. Other increases in reserves are because of an increase in fundraising activities with support from donations. The organisation seeks to continue to increase the reserves of the charity in order to meet the requirements of the trustee's reserve policy.

The charity is grateful for the continued support from the Ministry of Justice (MOJ) the Police and Crime Commissioner and for the support offered by Lloyds Foundation and the Brook Trust.

Page 2

Lincolnshire Rape Crisis

Report of the Trustees for the Year Ended 31 March 2024

FINANCIAL REVIEW

Principal funding sources

The principal funding sources for the charity are currently by way of grant and contract income. In the period reported the principal sources of funds have been:

The MOJ Lincolnshire Police and Crime Commissioner Rape Crisis England and Wales The Brook Trust Individual donations via: JustGiving PayPal Virgin Money Giving

Reserves policy

The Trustees continue to monitor available reserves. The trustee's reserves policy is to have a minimum of 6 months of reduced running costs within unrestricted funds. This level ensures that core activities could continue during periods of crisis or unforeseen difficulty.

Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its constitution; it was formed by a steering group following a public meeting in October 2012. The steering group was successful in applying for Ministry of Justice funding.

The organisation was successfully approved as a charitable incorporated organisation on 12 November 2013 and has continued in this form since that date.

The Board of Trustees:

Being the Chair, Vice Chair and Secretary (There must always be a minimum of three Trustees in office.)

The Board of Trustees meets a minimum of four times a year and alongside the CEO is responsible for meeting the aims and objectives, ongoing viability, strategic development and legal obligations of the charity.

It is vital that its Trustees have the necessary skills and knowledge to enable them to carry out this function. Trustees are encouraged to take part in all appropriate training opportunities, to continue to develop their skills and update their knowledge of legal requirements, funding issues and other developments. There are individual responsibilities amongst the Board; individuals hold delegated responsibility for charity business such as Human Resources and Safeguarding.

The Board of Trustees confirms that it has complied with the duty in section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.

Page 3

Lincolnshire Rape Crisis

Report of the Trustees for the Year Ended 31 March 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees

Members of the steering group formed the board of Trustees and training was provided by Lincolnshire Volunteer Centre Services. Trustees received further support by attending Rape Crisis England & Wales (RCEW) conferences.

New Members have been recruited via the Lincolnshire Rape Crisis website and other social networks such as Facebook and Twitter. Application forms are made available at all public events as well as spreading the information by word of mouth.

New Trustees are recruited from the membership at the Annual General Meeting and provision has been made for four new Trustees to be co-opted.

Any Person aged 18 years or over, who is resident or works in the county of Lincolnshire and meets the essential criteria, is willing and permitted by law to do so may be appointed as a committee member, committee members are later elected as trustees.

Organisational structure

Lincolnshire Rape Crisis delivers its charitable objectives through a team of paid staff.

In the past year, the staff team has developed in line with the changes in funding and time-limited projects. Whilst the work of the charity has largely been undertaken by the staff team, volunteers play a vital role in the delivery of business.

The Chief Executive Officer (CEO), Laura McKane continues to have responsibility for the overall organisation and operational management together with the overall management and strategic development of the charity. Service delivery is overseen by the Service Manager who reports directly to the CEO.

In order to ensure the charity's work continues to be of a high quality and retains professional standards, staff performance is monitored, and training needs are responded to and actioned. This ensures that the team as a whole is able to enhance its professional practice and to respond to changes in policy, procedures and legislation.

The Board of Trustees thanks all of the staff team and volunteers and the organisations that have helped progress the aims and objectives of Lincolnshire Rape Crisis.

Decision making

The charity is organised so that the trustees meet regularly to oversee its affairs, however day to day management of the organisation is delegated to the CEO, this is to facilitate effective operations and smooth running of the organisation.

Wider network

Lincolnshire Rape Crisis is a full member of RCEW, our organisation adheres to and is verified against the Rape Crisis National Service Standards (RCNSS). The RCNSS reflect the specialism held within the Rape Crisis sector to meet the needs of survivors of sexual violence, and ensure survivors receive a consistent and high-quality response across the county.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1154562

Page 4

Lincolnshire Rape Crisis

Report of the Trustees for the Year Ended 31 March 2024

Principal address

First Floor Newland Health Centre 34 Newland LINCOLN Lincolnshire LN1 1XP

Trustees

Mrs F Clapton Mrs R Harrison Mrs S King Ms K Hay (appointed 27.11.24) Ms D Barr (appointed 27.11.24)

Auditors

Nicholsons Audit (Statutory Auditor) Newland House The Point Weaver Road LINCOLN Lincolnshire LN6 3QN

Key management personnel

Ms L McKane (CEO) Ms M Angove

Bankers

The Co-Operative Bank PO Box 250 SKELMERSDALE WN8 6WT

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees 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).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed 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 charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

Page 5

Lincolnshire Rape Crisis

Report of the Trustees for the Year Ended 31 March 2024

STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the board of trustees on 31 January 2025 and signed on its behalf by:

Mrs R Harrison - Trustee

Page 6

Report of the Independent Auditors to the Trustees of Lincolnshire Rape Crisis

Opinion

We have audited the financial statements of Lincolnshire Rape Crisis (the 'charity') for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows 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).

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 charity 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 charity'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.

Page 7

Report of the Independent Auditors to the Trustees of Lincolnshire Rape Crisis

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 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 are responsible for the preparation of the financial statements which 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 charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Page 8

Report of the Independent Auditors to the Trustees of Lincolnshire Rape Crisis

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.

Based on our understanding of the company and its industry we considered that non-compliance with the following laws and regulations might have a material effect on the financial statements: employment regulation, health and safety regulation, anti-money laundering regulation, data protection and the Charities Act 2011.

To help us identify instances of non-compliance with these laws and regulations and in identifying and assessing the risk of material misstatement in respect to non-compliance, our procedures included, but were not limited to:

We also considered those laws and regulations which have a direct effect on the preparation of the financial statements such as tax legislation, the Charities Act 2011, Charity Regulations 2008 and the reporting framework (FRS102).

Further to this, we evaluated the Trustee and management incentives and opportunities for fraudulent manipulation of the financial statements including the risk of management override of controls and determined the principal risks were related to posting manual journal entries to manipulate financial performance, management bias through judgements and assumptions in significant accounting estimates, in particular the rapid expansion of operations and the disproportionate increase in management time around controls.

Our audit procedures in relation to fraud included but were not limited to:

Page 9

Report of the Independent Auditors to the Trustees of Lincolnshire Rape Crisis

- Sensitivity analysis around assumptions used.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

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 Auditors.

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 charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees 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 charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Nicholsons Audit (Statutory Auditor) Newland House The Point Weaver Road LINCOLN Lincolnshire LN6 3QN

31 January 2025

Page 10

Lincolnshire Rape Crisis

Statement of Financial Activities

for the Year Ended 31 March 2024

Unrestricted
Restricted
fund
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
11,036
-
Charitable activities
3
Counselling services
1,029,573
125,935
Total
1,040,609
125,935
EXPENDITURE ON
Charitable activities
4
Counselling services
744,427
253,350
Other
86
-
Total
744,513
253,350
NET INCOME/(EXPENDITURE)
296,096
(127,415)
Transfers between funds
15
(179,704)
179,704
Net movement in funds
116,392
52,289
RECONCILIATION OF FUNDS
Total funds brought forward
As previously reported
557,647
44,111
Prior year adjustment
9
7,000
(44,111)
As restated
564,647
-
TOTAL FUNDS CARRIED FORWARD
681,039
52,289		 2024
Total
funds
£
11,036
1,155,508
1,166,544
997,777
86
997,863
168,681
-
168,681
601,758
(37,111)
564,647
733,328		 2023
Total
funds
as restated
£
865
796,445
797,310
604,010
-
604,010
193,300
-
193,300
371,347
-
371,347
564,647

The notes form part of these financial statements

Page 11

Lincolnshire Rape Crisis

Statement of Financial Position

31 March 2024

Notes
FIXED ASSETS
Intangible assets
10
Tangible assets
11
CURRENT ASSETS
Debtors
12
Cash at bank
CREDITORS
Amounts falling due within one year
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
fund
£
315
45,584
45,899
58,921
606,309
665,230
(30,090)
635,140
681,039
681,039		 Restricted
funds
£
-
-
-
14,682
38,199
52,881
(592)
52,289
52,289
52,289		 2024
2023
Total
Total
funds
funds
as restated
£
£
315
375
45,584
18,926
45,899
19,301
73,603
44,349
644,508
516,201
718,111
560,550
(30,682)
(15,204)
687,429
545,346
733,328
564,647
733,328
564,647
681,039
564,647
52,289
-
733,328
564,647

The financial statements were approved by the Board of Trustees and authorised for issue on 31 January 2025 and were signed on its behalf by:

R Harrison - Trustee

The notes form part of these financial statements

Page 12

Lincolnshire Rape Crisis

Statement of Cash Flows for the Year Ended 31 March 2024

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Sale of tangible fixed assets
Net cash used in investing activities
Change in cash and cash
equivalents in the reporting
period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the
end of the reporting period		 2024
£
162,938
162,938
(34,630)
(1)
(34,631)
128,307
516,201
644,508		 2023
as
restated
£
170,408
170,408
(1,337)
-
(1,337)
169,071
347,130
516,201

The notes form part of these financial statements

Page 13

Lincolnshire Rape Crisis

Notes to the Statement of Cash Flows for the Year Ended 31 March 2024

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income for the reporting period (as per the Statement
of Financial Activities)
Adjustments for:
Depreciation charges
Loss on disposal of fixed assets
Increase in debtors
Increase/(decrease) in creditors
Net cash provided by operations		 2024
£
168,681
7,946
86
(29,254)
15,479
162,938		 2023
as
restated
£
193,300
8,506
-
(25,710)
(5,688)
170,408

2. ANALYSIS OF CHANGES IN NET FUNDS

Net cash
Cash at bank
Total		 At 1.4.23
Cash flow
At 31.3.24
£
£
£
516,201
128,307
644,508
516,201
128,307
644,508
516,201
128,307
644,508

The notes form part of these financial statements

Page 14

Lincolnshire Rape Crisis

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 charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.

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.

Donated services and facilities:

Donated services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably.

On receipt, donated 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.

Grants:

Income from 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.

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.

Intangible fixed assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

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

Page 15

continued...

Lincolnshire Rape Crisis

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

1. ACCOUNTING POLICIES - continued

Tangible fixed assets Improvements to property - 10% on cost Fixtures and fittings - 33% on cost Computer equipment - 33% on cost

Taxation

The charity is exempt from tax and VAT 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 charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Going concern

The charity's main source of income is from the Ministry of Justice. The decision to award grants is reviewed on an annual basis. The Trustees confirm that they are not aware of any circumstances which indicate the discontinuation of the grant funding. Furthermore the charity continues to strive to generate additional funding where possible, and as such the financial statements are prepared on a going concern basis.

Financial instruments

Only basic financial instruments as defined in FRS 102 are held. Financial assets and financial liabilities are recognised in the accounts only when the entity becomes party to the contractual provisions of the instrument and their measurement basis is as follows:

Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments.

Cash at bank is classified as a basic financial instrument and is measured at transaction price.

Financial liabilities - trade creditors, accruals and other creditors are basic financial instruments, and are measured at amortised cost. Where a financial liability constitutes a financing transaction it is initially and subsequently measured at the present value of future payments, discounted at a market rate of interest.

Page 16

continued...

Lincolnshire Rape Crisis

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

2.
DONATIONS AND LEGACIES
Donations
3.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Counselling services
funding
Counselling services
Grants
Counselling services
4.
CHARITABLE ACTIVITIES COSTS
Counselling services
5.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Equipment resources
Other staff costs
Staff training and development
Advertising
Sundries		 2024
£
11,036
2024
£
610,728
544,780
1,155,508
Direct
Support
Costs (see
costs (see
note 5)
note 6)
£
£
806,762
191,015
2024
£
692,010
8,230
11,784
78,420
12,073
4,245
806,762		 2023
as
restated
£
865
2023
as
restated
£
249,129
547,316
796,445
Totals
£
997,777
2023
as
restated
£
374,719
7,420
10,828
45,793
6,644
2,634
448,038

Page 17

continued...

Lincolnshire Rape Crisis

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

6. SUPPORT COSTS

SUPPORT COSTS
Management
£
Counselling services
177,451
Support costs, included in the above, are as follows:		 Governance
Finance
costs
£
£
191
13,373		 Totals
£
191,015

Management

Wages
Social security
Pensions
Rent
Insurance
Rates and utilities
ICT costs
Maintenance and cleaning
Professional fees
Telephone
Amortisation of intangible fixed
assets
Depreciation of tangible asset
Governance costs
Independent examiners fee
Auditors' remuneration for non audit
work
Accountancy and legal fees		 2024
Counselling
services
£
49,929
5,964
1,004
55,883
1,031
6,541
30,605
8,778
2,799
6,971
60
7,886
177,451
2024
Counselling
services
£
-
8,400
4,973
13,373		 2023
as
restated
Total
activities
£
52,138
5,681
1,004
48,911
1,494
2,740
15,237
6,937
5,369
5,065
60
8,446
153,082
2023
as
restated
Total
activities
£
1,200
-
1,570
2,770

Page 18

continued...

Lincolnshire Rape Crisis

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

7. 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.

8. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 2024
£
685,693
51,688
11,526
748,907		 2023
£
395,755
30,870
6,917
320,131

The key management personnel of the charity comprise the individuals listed on page 5. The total amount of employee benefits (including employer pension contributions and employer national insurance contributions) received by key management personnel for their services to the charity was £137,444 (2023: £90,525).

Employees with emoluments £40,000 - £50,000
Employees with emoluments £50,000 - £60,000
Employees with emoluments £60,000 - £70,000
Employees with emoluments £70,000 - £80,000		 2024
1
0
0
1
2		 2023
0
1
0
1
2

The average monthly number of employees during the year was as follows:

Counselling
Administration		 2024
29
1
30		 2023
16
1
17

Page 19

continued...

Lincolnshire Rape Crisis

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

9. PRIOR YEAR ADJUSTMENT

The comparative figures have been restated to remove duplicated grant and donation income in the year to 31 March 2023. Restated figures totalled £37,111 (£3,000 of donated income, £44,111 of grant income, and £10,000 worth of rental expenses). Furthermore, a transfer was undertaken moving £38,199 from unrestricted funds into restricted funds.

10. INTANGIBLE FIXED ASSETS

INTANGIBLE FIXED ASSETS
Patents
and
licences
£
COST
At 1 April 2023 and 31 March 2024 600
AMORTISATION
At 1 April 2023 225
Charge for year 60
At 31 March 2024 285
NET BOOK VALUE
At 31 March 2024 315
At 31 March 2023 375

11. TANGIBLE FIXED ASSETS

Improvements
to
property
£
COST
At 1 April 2023
17,699
Additions
32,990
Disposals
-
At 31 March 2024
50,689
DEPRECIATION
At 1 April 2023
5,041
Charge for year
3,048
Eliminated on disposal
-
At 31 March 2024
8,089
NET BOOK VALUE
At 31 March 2024
42,600
At 31 March 2023
12,658		 Fixtures
and
Computer
fittings
equipment
£
£
13,893
21,091
-
1,640
(861)
(613)
13,032
22,118
11,804
16,912
1,144
3,695
(816)
(573)
12,132
20,034
900
2,084
2,089
4,179		 Totals
£
52,683
34,630
(1,474)
85,839
33,757
7,887
(1,389)
40,255
45,584
18,926

Page 20

continued...

Lincolnshire Rape Crisis

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments and accrued income
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income		 2024
2023
as
restated
£
£
58,921
36,249
14,682
8,100
73,603
44,349
2024
2023
as
restated
£
£
-
1,677
19,568
9,338
-
1,761
11,114
2,428
30,682
15,204
15,204

14. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years
In more than five years		 2024
£
23,000
92,000
23,000
138,000		 2023
as
restated
£
23,000
92,000
46,000
161,000

Page 21

continued...

Lincolnshire Rape Crisis

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

15.
MOVEMENT IN FUNDS
Prior
Net
year
movement
At 1.4.23
adjustment
in funds
£
£
£
Unrestricted funds
General fund
557,647
7,000
296,096
Restricted funds
PCC Grant
44,111
(44,111)
(127,415)
TOTAL FUNDS
601,758
(37,111)
168,681
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
1,040,609
Restricted funds
PCC Grant
125,935
TOTAL FUNDS
1,166,544
Comparatives for movement in funds
Net
movement
At 1.4.22
in funds
£
£
Unrestricted funds
General fund
337,850
286,929
Restricted funds
PCC Grant
33,497
(93,629)
TOTAL FUNDS
371,347
193,300		 Transfers
between
funds
£
(179,704)
179,704
-
Resources
expended
£
(744,513)
(253,350)
(997,863)
Transfers
between
funds
£
(60,132)
60,132
-		 Transfers
between
funds
£
(179,704)
179,704
-
Resources
expended
£
(744,513)
(253,350)
(997,863)
Transfers
between
funds
£
(60,132)
60,132
-		 At
31.3.24
£
681,039
52,289
733,328
Movement
in funds
£
296,096
(127,415)
168,681
At
31.3.23
£
564,647
-
564,647

Page 22

continued...

Lincolnshire Rape Crisis

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

15. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Restricted funds
PCC Grant
TOTAL FUNDS		 Incoming
resources
£
731,145
66,165
797,310		 Resources
expended
£
(444,216)
(159,794)
(604,010)		 Movement
in funds
£
286,929
(93,629)
193,300

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

Unrestricted funds
General fund
Restricted funds
PCC Grant
TOTAL FUNDS		 At 1.4.22
£
337,850
33,497
371,347		 Prior
year
adjustment
£
7,000
(44,111)
(37,111)		 Net
movement
in funds
£
583,025
(221,044)
361,981		 Transfers
between
funds
£
(239,836)
239,836
-		 At
31.3.24
£
688,039
8,178
696,217

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

Unrestricted funds
General fund
Restricted funds
PCC Grant
TOTAL FUNDS		 Incoming
resources
£
1,771,754
192,100
1,963,854		 Resources
Movement
expended
in funds
£
£
(1,188,729)
583,025
(413,144)
(221,044)
(1,601,873)
361,981

Page 23

continued...

Lincolnshire Rape Crisis

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

15. MOVEMENT IN FUNDS - continued

RESTRICTED FUNDS

PCC Grant

The Police and Crime Commissioner issued the organisation with a grant for the purposes of maintaining the Lincolnshire rape crisis service during 2023/24 financial year.

Transfers between funds

During the year there was a transfer from the general reserve into the PCC reserve amounting to £179,704 pertaining to expenditure over and above the grant awarded.

16. RELATED PARTY DISCLOSURES

During the year, £5,472 (2023: £4,352) was paid to Mr M J McKane, who is the father of the CEO, in relation to the provision of cleaning services.

Page 24