Charity registration number 1155140 ## **Rape Crisis England & Wales** Annual Report And Financial Statements For The Year Ended 31 March 2023 ## **RAPE CRISIS ENGLAND & WALES** ## **LEGAL AND ADMINISTRATIVE INFORMATION** ## **Trustees** Honorary Officers Jodie Woodward Nicola Harkin Lucy Hayton Dawn Bowman Nicola Roberts Regional Trustees Natalie Thompson Lisa Ward Dawn Thomas Claire Bloor Claire Field Alison Breadon Samantha Jones Meera Kulkarni Sharon Erdman Co-opted Trustees Dianne Whitfield (resigned 07/12/2022) Shondelle James (co-opted 04/04/2023) Taryn Lister (co-opted 22/5/23) Sally Adams (co-opted 04/04/2023) **Constitutional form** Charitable Incorporated Organisation (CIO) **Secretary** Isabel Owens (appointed 07/10/2022) **Charity number** 1155140 Co-Chair Co-Chair (previously Secretary) Vice Chair (resigned 31/03/2023) Vice-Chair (co-opted as Vice-Chair 22/05/2023) Treasurer (resigned 05/05/2022) West Midlands Regional Trustee South East Regional Trustee (resigned 23/05/22) East Midlands Regional Trustee South West Regional Trustee (resigned 09/03/2023) South East Regional Trustee (appointed 23/05/2022, resigned 30/04/2023) North West Regional Trustee North East Regional Trustee Yorkshire & Humberside Regional Trustee London Regional Trustee ## **RAPE CRISIS ENGLAND & WALES** ## **LEGAL AND ADMINISTRATIVE INFORMATION** |**Principal address**|Suite E7.2| |---|---| ||Joseph's Well| ||Leeds| ||LS3 1AB| |**Auditor**|UHY Ross Brooke| ||Statutory Auditor| ||Suite I,| ||Windrush Court| ||Abingdon Business Park| ||Oxfordshire| ||OX14 1SY| ||CAF Bank Ltd| |**Bankers**|| ||25 Kings Hill Avenue| ||Kings Hill| ||West Mailing| ||ME19 4JQ| ## **RAPE CRISIS ENGLAND & WALES** ## **CONTENTS** ||**Page**| |---|---| |Trustees' report|5– 14| |Statement of Trustees' responsibilities|15| |Independent auditor's report|16 – 18| |Statement of financial activities|19| |Balance sheet|20| |Statement of cash flows|21| |Notes to the financial statements|22- 35| ## **RAPE CRISIS ENGLAND & WALES** ## **TRUSTEES' REPORT (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ The Trustees are pleased to present their annual report together with the financial statements of the charity for the year ended 31 March 2023. The financial statements comply with the Charities Act 2011, the Articles of Association, and 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 (FRS102) (effective 1 January 2019). ## **Structure, Governance and Management** ## **Governing document** Constitution adopted December 2013. Constitution most recently updated on 29 November 2022. **How the charity is constituted** Charitable Incorporated Organisation The Board of Trustees: - (a) Honorary Officers, being the Chair or 2 Co-Chairs, Vice-chair, Treasurer and Secretary; and - (b) Eleven Regional Trustees elected by and from the regional groupings of members, one per region (nine English and two Welsh); and - (c) Up to three persons co-opted to the Board by the Trustees. Co-opted Trustees shall have voting rights. There must at all times be a minimum of three Trustees in office. Only women who are Trustees, staff members or volunteers with organisations that are full members of the CIO may stand for election to the Board of Trustees. The Board of Trustees meets six times a year and is responsible for meeting the aims and objectives, ongoing viability, strategic development and legal obligations of the charity. The Board of Trustees holds overall responsibility for the charity's continued success. It is vital that its Trustees have the necessary skills and knowledge to enable them to carry out this function. All member organisations are part of geographical regions in England and Wales. Each region is invited to elect a regional representative to be a Trustee on the Board. Their role includes acting as the contact point for local Centres in their region, relaying information from the Centres to the Board and vice versa. Honorary Officers are elected by a ballot, in which all member organisations can vote. Regional Trustees are elected by ballots which take place within the regional groupings of member organisations. At every AGM, one third of elected Trustees retire from office, these being the Trustees who have served the longest in office since they were last elected. No individual trustee of RCEW can hold the same Honorary Officer post for a continuous period of more than six years; after this time, a period of two years must elapse before they can be re-elected to that particular position (though they may be elected to another position on the Board). Co-opted Trustees cannot serve for a continuous period longer than four years, after which one year must elapse before they can be co-opted again. Co-opted Trustees can be co-opted to the Board at any time via a proposal from a current Trustee (with rationale provided), and pursuant to a vote. No individual trustee can serve a continuous period of more than ten years as a Trustee; after this time a period of two years must elapse before they are eligible for re-election 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 several sub-groups that hold delegated responsibility for aspects of the charity's work such as Human Resources and Membership related issues.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. ## **RAPE CRISIS ENGLAND & WALES** ## **TRUSTEES' REPORT (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **Organisational Structure** Rape Crisis England & Wales (RCEW) delivers its charitable objectives primarily through a team of paid staff. In the past year, the staff team has changed in line with the changes in funding and time-limited projects. As well as the staff team’s output, some work has been contracted to external businesses, member Rape Crisis centres (RCCs) or individual freelance consultants Throughout this year, the team has grown and developed. Following a restructure in Autumn 2022, we have rationalised our organisational structure across our key workstream areas: Membership, Operations, Policy and Parliamentary Affairs, Delivery, Data, Digital & Design, with each area having a dedicated Head Of, who reports directly to the CEO. This restructure resulted in no job losses and will enable us going forward to streamline our work and resources. During the year, we also built on our commitment to anti-racism and anti-oppressive practice by appointing an Anti-Racism Lead. This new post is focused on transformational change, working closely with both the wider staff team and Board of Trustees. To ensure the charity's work continues to be of a high quality, impactful and retaining professional standards, staff performance and development is monitored, and learning, training and wellbeing needs are responded to as appropriate. This ensures that the team can enhance its professional practice and respond to changes in policy, procedures and legislation. Several trustees resigned this year due to changing their roles and therefore being ineligible to remain as trustees. However, during this year we have also developed our approach to trustee recruitment, aiming to improve accessibility and representation to diversify the Board’s make up. This work is already having an impact, and we have welcomed several new trustees during this time. Trustee numbers, attendance and engagement remains strong. The Board of Trustees thanks all the individuals and organisations that have helped progress the aims and objectives of Rape Crisis England & Wales this year, both regionally and nationally. ## **Remuneration Policy** Rape Crisis England & Wales is committed to ensuring a proper balance between (i) paying our staff and others who work for us fairly, so that we attract and retain the best people for the job and (ii) careful management of our charity funds. In so doing we will ensure the greatest effectiveness in delivering our charitable objectives and meeting the needs of our beneficiaries. During this year, to ensure we meet good practice in this area, we conducted a full salary review exercise, which has resulted in the implementation of a new and updated pay policy. This policy includes clear and coherent pay grades, information about how decisions about pay are made (including rights of appeal) and outlines our commitment to recognising and valuing the work and contributions of staff at all levels. It also includes consideration to cost of living inflationary adjustments, where possible. This year we also affirmed our pledge to continue to pay all staff the Real Living Wage, through registering with the Living Wage Foundation as a Living Wage employer. When determining the salary for a new post, we will assess the appropriate level in the organisation according to the other roles we have and their grade. We may collect information about comparable roles in other organisations, preferably within the charitable sector. We may also seek advice from colleagues in other organisations, when we know they employ people in similar roles. Salary allocations are based on the requirements of the post, the experience each member of staff brings to the role, and the funding available for the post. ## **Objectives and Activities for the public benefit** The primary objective of the charity (as defined by its governing document) is to relieve the trauma and distress of women and girls, their families and friends, who have experienced any form of sexual violence and abuse. In particular but not exclusively, the charity achieves this objective through the support and promotion of Rape Crisis centres, the provision of specialist support and information (through our websites and the 24/7 Rape and Sexual Abuse Support Line) and through raising awareness of the issues of sexual violence and abuse in the wider community, in the media, and with local and national Government. ## **RAPE CRISIS ENGLAND & WALES** ## **TRUSTEES' REPORT (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ . ## **Objectives and Activities for the public benefit (continued)** We work for women and girls, in partnership with our member centres, to transform attitudes to sexual violence, improve responses to all survivors and end sexual violence in all its forms In 2022-23, we launched our new organisational strategy for 2022-25. Our activities this year have focused on taking key actions towards achieving our bold and brave refreshed vision – for a world without sexual violence, where all women and girls live safely, freely and with dignity. Our 4 strategic priorities include:: - 1) Ensuring survivors can access support - 2) Supporting member Rape Crisis centres - 3) Influencing change - 4) Developing our organisation ## **Priority 1: Ensuring survivors can access support** ## **We will fight for all women and girls to have access to specialist sexual violence and abuse services, and work alongside them to make sure their voices are heard.** ## Activities: - We launched a new 24/7 sexual violence support service for England and Wales, funded by the Ministry of Justice: the 24/7 Rape and Sexual Abuse Support Line. The service offers 24/7 telephone and webchat support for anyone aged 16+ affected by rape, child sexual abuse, sexual assault, sexual harassment or any other form of sexual violence – at any point in their life. This includes survivors of sexual violence as well as their friends, family or anyone else trying to support them. - Key milestones for the 24/7 Rape and Sexual Abuse Support Line project during the year included: - Pilot launch of 24/7 telephone service in June 2022. - Increased capacity, technical improvements to user experience and improved reporting capabilities from August 2022 (beta launch). - Carried out user testing and consultation to better meet the needs of survivors using the service. - Contracted with four partner organisations to deliver the service (RASASC Rape Crisis South London, Welsh Women’s Aid, Lincolnshire Rape Crisis and ARCH Teesside). - Development of a new website for the service (https://247sexualabusesupport.org.uk/) - Full launch of the service, including 24/7 telephone and webchat support and dedicated service website in December 2022. - Feedback from service users: - _The support I received was incredible. I felt like I was free to talk and was truly listened to. The support I received has made me see things from a completely different perspective. "_ - _“Was one of the best support sessions I have had for a very long time, as it was a combination of pragmatic and emotional expression with some practical advice. The validation and acceptance was very good.”_ - _“...I'm so glad I found this number tonight because speaking to someone who specializes and really understands this stuff has made such a difference. I feel so much better having called...”_ - • _“Having a online chat is a great idea for people who don’t want to talk on phone and find it hard processing words verbally. written down is a good way to send resources quicker too”_ - Our main website (rapecrisis.org.uk) is the most visited specialist sexual violence website in the UK. It provides information and statistics about sexual violence; challenges myths and victim-blaming; and provides access to specialist information and services for victims and survivors. In 2022-23, the site was visited by nearly a million (980,093) people, a 75% increase on the previous year. ## **RAPE CRISIS ENGLAND & WALES** ## **TRUSTEES' REPORT (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **Priority 1: Ensuring survivors can access support (continued)** - We also began an in-depth review of the Rape Crisis National Service Standards, our robust specialist quality standards, developed in partnership with Rape Crisis Scotland. Through our commitment to developing these standards in line with best practice, we ensure that no matter where a victim or survivor lives, they will receive consistent and high-quality specialist services when accessing support from one of our member Rape Crisis centres. ## **Priority 2: Supporting member Rape Crisis centres** ## **We will offer support to members that is aimed at helping them to improve the lives of survivors** ## Activities: - The membership team grew, with a new Membership Officer post recruited in September 2022 to bring much needed capacity to our work supporting member centres - 53 information and resource-packed e-bulletins were produced and circulated to the membership throughout the year. - We held our 18th Annual Rape Crisis membership Conference, which took place face to face for the first time in 3 years due to the COVID-19 pandemic. The conference programme included plenary sessions, workshops, training, wellbeing activities and space for member centre staff and volunteers to network, make valuable connections and share best practice in providing specialist support to victims and survivors. 250 workers and volunteers attended, but key conference sessions were also recorded and made available via the RCEW website members’ area to ensure that those who could not attend in-person were still able to gain valuable learning. - Feedback from delegates: - “Intersectional, inclusive and well organized, lots of help and space and nourishing/challenging speakers” - “Absolutely brilliant, gained a wealth of new knowledge and ways to reflect on my practice” - “Gained lots of knowledge on policies/ and providing better support for survivors” - Facilitation of a range of regular meeting spaces to enable sharing, peer learning and support throughout the Rape Crisis Network – including across ‘communities of practice’ such as ISVAs, prevention workers, communications and campaigning workers and Centre Managers, including the development of new peer spaces based on demand and emerging themes. - Provision of bespoke support, advice and information sharing with member centres on a range of issues including HR/recruitment, fundraising, feminist governance and other topics. - Ensuring a range of resources available to centres via the refreshed Members’ Area - In partnership with Purple Leaf, RCEW’s specialist Independent Sexual Violence Advocate (ISVA) training course was delivered to 100+ learners and the pilot of a new ISVA Managers course rolled out, the content of which was developed through consultation our member centres. - A package of support around use of the bespoke Rape Crisis Data Performance Management System (DPMS) was therapy and sessions on the practical impact of the introduction of legislation in criminal law regarding non-fatal strangulation. ## **RAPE CRISIS ENGLAND & WALES** ## **TRUSTEES' REPORT (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **Priority 3: Influencing change** **We will push to influence policy, practice and public opinion for the benefit of all survivors and our member centres.** ## Activities: - We continued to challenge myths and misinformation, promote the rights of victims and survivors, and call for change via press and digital media. - We regularly gave comment to major national news outlets such as The Guardian, The Independent, The Times, The Daily Telegraph, BBC News, The Huffington Post and more. We were interviewed by BBC Women’s Hour, BBC Radio 5Live, Times Radio and iNews. Our CEO was interviewed for the ITV documentary “Women & The Police: The Inside Story”. We helped survivors get their voices heard in interviews with Radio 5 Live, Good Morning Britain and Glamour magazine. - We continued to engage new and existing supporters on Facebook, Twitter, LinkedIn and Instagram. Across all platforms, we grew our supporters by 25%. Over the year, our profiles and pages reached 677,419 people. - The introduction of a regular training and learning programme of online sessions available to all workers in the network on key areas of good practice – some examples of the topics included - approaches to prevention, pre-trial - Our web page on key statistics received nearly a quarter of a million (222,218) pageviews, with other top pages including “What is sexual assault?”, “What is rape?”, “Myths vs realities” and “Sexual consent” also reaching large numbers of people. - Strategic advocacy work continued with Government and other key stakeholders to support the funding and sustainability of specialist Rape Crisis services, including: Ministry of Justice; Inter-ministerial Meetings on Violence Against Women & Girls (VAWG); Department of Communities & Local Government (DCLG); NHS England; Department of Health & Social Care; Home Office and others. - In response to the Attorney General’s Office and the Crown Prosecution Service (CPS) publishing new guidance that made it more likely for a rape victim’s private counselling notes to be requested during a criminal investigation, alongside the End Violence Against Women & Girls’ Coalition (EVAW) and the Centre for Women’s Justice (CWJ), Rape Crisis launched a campaign to #KeepCounsellingConfidential. We have hosted online briefings on the problems and solutions with the disclosure of counselling notes to raise awareness, produced briefings outlining the key issues and asks, and supported CWJ and EVAW in creating a workable model and new legal test unique for obtaining counselling and therapy material, aiming to ensure that only in the most exceptional circumstances this material can be retrieved. - The Government-led research project Operation Bluestone-Soteria (Soteria) continues with the aim of transforming police responses to Rape and Serious Sexual Assaults (RASSO), and during the year RCEW were invited onto a new stakeholder group for the CPS stream of Soteria work. The RCEW policy team have been directly influencing Soteria researchers working on their National Operating Model, through meeting and setting-up focus groups and interviews for the academics with frontline Rape Crisis workers, as well as individually consulting and offering insights. ## **RAPE CRISIS ENGLAND & WALES** ## **TRUSTEES' REPORT {CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **Priority 3: Influencing change (continued)** - In March, we published the report "Breaking Point: the re-traumatisation of rape and sexual abuse survivors in the Crown Court backlog” which outlines the crisis in the Crown Courts that has led to a record-high backlog of 7859 sexual offence cases, and 1851 adult rape cases (at the time of publication). The report features several case studies that convey the immense impact of trial delays on victims and survivors in their own words and makes several recommendations for improvements, including specialist sexual violence and abuse courts, better communication between criminal justice agencies and ensuring adequate and long-term funding for Rape Crisis services. The report publication was widely covered, including print and online features across multiple national media outlets. - During this year, a significant piece of Rape Crisis research on the experiences of sexual violence and abuse faced by women in immigration accommodation has continued to take shape. This key partnership piece of work will culminate in a report to be launched next year, including recommendations co-designed with organisations across both the VAWG and refugee sectors. - Ongoing strategic advocacy and policy work to represent and promote the needs and rights of sexual violence and abuse victims and survivors to Government, policy- and decision-makers, and other partners, including submitting evidence to inquiries, contributing to research, attending and participating in multi-agency meetings, and responding to consultations. Examples during the year included: consulting on the Victim’s Bill; ongoing consultation with NHS England over the Enhanced Mental Health pathway and challenging the medicalised model adhered to by CCGs and NHS England; CPS and Home Office VAWG and Child Sexual Abuse stakeholder meetings; Government’s End-to-End Rape Review implementation group; National Rape Working Group (National Police Chief’s Council); NHS Sexual Assault and Abuse Strategy Board; MoJ Victim and Witness Sector meetings. - Membership engagement on policy work has been significant, with regular Independent Sexual Violence Advocate (ISVA) summits and Criminal Justice System reference group meetings; as well as all-membership consultations – for example, on the Victims Bill and Government consultation on mandatory reporting. - Following the publication of the final report of the Independent Inquiry into Child Sexual Abuse (IICSA), the policy team have been working on raising awareness of the work that Rape Crisis centres do with regards to child rape and sexual abuse (CRaSA). - Ongoing participation in and support to a range of other campaigns promoting survivors' needs, rights and voices, including continued joint work with Imkaan, the Centre for Women’s Justice and End Violence Against Women Coalition (EVAW) on associated follow up work following “The Decriminalisation of Rape: Why the justice system is failing rape survivors and what needs to change” report. - Ongoing contribution and support to campaigns focused on raising awareness and understanding of consent and healthy relationships, dispelling harmful victim-blaming myths, and preventing sexual violence and abuse, including the Home Office’s ‘Enough’ campaign, Ministry of Justice’s ‘It Still Matters’ campaign and the Rail Delivery Network’s #SpeakUpInterrupt which encourage bystander intervention on public transport ## **Priority 4: Developing our organisation** **We will make sure that how we work is in line with our intersectional feminist and anti-racist values.** Activities: - We developed a new communications strategy aligned with our organisational strategic objectives. This sets out how we will drive our own communications agenda and speak to our key target audiences about all aspects of our work. - We developed new brand guidelines, helping us to create a consistent and impactful style and tone, aligned with our organisational values. - 10 ## **RAPE CRISIS ENGLAND & WALES** ## **TRUSTEES' REPORT {CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **Priority 4: Developing our organization (continued)** - We continued our digital transformation work, looking at our ways of working and ensuring we have the tools and infrastructure we need in place. We started work with a new digital agency on implementing our CRM system, aiming to improve efficiency and data management across the organisation. - We welcomed a new Digital Products Lead to the team, leading on the design and delivery of our digital products including our websites, Support Line infrastructure and other digital tools and platforms. - We also welcomed a new Data and Impact Officer, working on data collection and analysis across the organisation. - Following the move to remote working for the whole staff team last year, we continued to consolidate our ways of working including updating our policies and procedures, practices and systems – and ensuring that we make the most of opportunities to come together in person as a whole staff team or individual workstream teams, whenever possible. - We continued our work on Equality, Diversity and Inclusion (EDI) this year, including introducing an updated EDI policy outlining our commitment and approach to anti-oppressive practice, continuing support to the Women of Colour Solidarity Space, a peer group by and for Black and minoritised women in the RCEW network and in January recruiting for the new post of RCEW Anti-Racism Lead. - We continued work on developing our fundraising practice, to understand more about our donors and why they give to us, and to improve donor stewardship - Our first ever virtual challenge, ‘Step Out in Solidarity’ (piloted in 2021-22), resulted in RCEW being a finalist for Charity of the Year at the JustGiving Awards, held in October 2022. Following the pilot’s success, we again engaged supporters to ‘Step Out in Solidarity’ every day for 30 days to show solidarity with survivors of sexual violence in February 2023, and in the process raise vital funds for our cause. - We continued to attend meetings with representatives from sister organisations including Rape Crisis Scotland and Rape Crisis Network Ireland – sharing updates, intelligence and expertise around practice, skills, knowledge and resources. - We connected with many wider VAWG organisations, working in partnership and solidarity, driven by our shared aspiration to end VAWG and improve the lives of survivors and victims ## **Future Activities** Over the year 2023-4, the charity will continue to fulfil its charitable objectives through its activities for the public benefit with the aim of increasing the impact of our work, including: - Further embedding our refreshed strategy into our ways of working day to day and developing our work in line with our strategic priorities. - Continued work on a review of our governance to ensure it best aligns with our values, strategic aims and future ambitions. - Building on our membership support services to increase and develop the capacity and capability of the Rape Crisis membership, including tailored support, regular communications and influencing opportunities, production and provision of resources, good practice guidance and training. - - Delivery of the 19[th] Annual RCEW National Conference. - Exploring development opportunities for a project to record, reflect on and celebrate the herstory of 50 years of the Rape Crisis movement in England and Wales. - 11 ## **RAPE CRISIS ENGLAND & WALES** ## **TRUSTEES' REPORT {CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **Future Activities (continued)** - Continued workforce development, supporting member Rape Crisis centres to increase the number of staff and volunteers across the network with specialist sexual violence training and qualifications. - Ongoing support to members to evidence the need for and value of their work through improved data collection, impact and insight. - The continued delivery and development of the 24/7 Rape and Sexual Abuse Support Line, including launching a survivor reference group for the service, where victims and survivors of sexual violence and abuse from a wide range of backgrounds and communities will come together and use their experience and knowledge to share thoughts, ideas and solutions about how to make the service better. - Ongoing strategic advocacy and engagement work at a national level, including responding to Government consultations and developing policy responses to issues relating to sexual violence. - Ongoing partnership work with other organisations, including strategic meetings with other specialist sexual violence and abuse specialist partners, and support and involvement with campaigns that promote the needs, rights and voices of victims and survivors. - Ongoing updates to, and development of, the RCEW website and members’ area. - Ongoing traditional, digital/social media and external communications work to promote the needs, rights and voices of sexual violence and abuse victims and survivors, focusing on our vision of a world without sexual violence and abuse – where all women and girls can live safely, freely and with dignity. ## **Fundraising** Income raised through fundraising and general donations in the year was £201,864 (2022: £325,703). We are very grateful for the generous donations we have received from so many long-term supporters and other members of the public. Many individuals have chosen to support Rape Crisis England & Wales and organised their own fundraiser through JustGiving and other accessible sites. Our general approach is to raise funds ourselves and not to use third parties. We use techniques that are ethical, legal, do not inconvenience the public, and are not detrimental to our good name or standing in the local community. We do not use general solicitation techniques by telephone or door-to-door. We have received no complaints about fundraising during the year. - 12 ## **RAPE CRISIS ENGLAND & WALES** ## **TRUSTEES' REPORT {CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **Financial Review** The charity, with the aid of sound financial management and the support of both its staff and Board of Trustees, generated a small deficit for the year of £15,404 (2022: Deficit of £119,190) this deficit was planned and was due to the use of restricted reserves brought forward at 1 April 2022 Unrestricted reserves including designated reserves increased by £84,339 (2022: £249,597). Unrestricted reserves at 31 March 2023 totalled £762,474 (2022: £678,135). ## **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: Grants: - Ministry of Justice - Home Office - The Brook Trust - The National Lottery Community Fund – Weaving the Web project (reserves brought forward from 2021/22) - • Lloyds Bank Foundation - The National Lottery Awards for All - Betty Messenger Charitable Foundation Individual and corporate donations via: - PayPal - Payroll giving - JustGiving - Facebook - CAF Donate - Enthuse - Direct donations ## **Policy on Reserves** The level of income retained in reserves is based on a realistic assessment of the charity's future income needs and RCEW continues to be prudent in any expenditure. The current unpredictability of existing funding streams and the reduction in the availability of new funding streams due to the economic climate remains a risk. The Board of Trustees is satisfied that risk management steps will mitigate the identified risks to the charity. RCEW operates a robust reserves policy with the level of the reserves fund determined annually when the budget is set for the following year and the level monitored through the usual financial reporting. The Board of Trustees recognises the need to ensure adequate operational costs are held in reserve to account for contractual obligations to staff (i.e. maternity and parental leave, sickness, pension and redundancy pay), risk management and any unanticipated reduction in income. The reserves policy has been reviewed at 31 March 2023 The level of reserves required will be based on: - An understanding of operating activities to be maintained; - Potential risks to staffing costs such as long-term staff illness or maternity leave; - Potential unanticipated need for new ICT equipment; - Possible delays in restricted funding to ongoing projects; - Potential risks of funding cuts; and - Potentially reduced unrestricted funding. - 13 - ## **RAPE CRISIS ENGLAND & WALES** ## **TRUSTEES' REPORT {CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **Policy on Reserves (continued)** In addition, amounts are set aside to meet the provision for an orderly winding-down of operations in the event of a significant adverse event that is outside the control of Rape Crisis England & Wales. This may include: - Redundancy payments; - The paying off of contracts such as those for mobile phones and broadband; - The continuation of a web presence for a period of time until another organisation can take this on; - Board meetings and staff salaries and expenses to oversee the winding down; and - Any professional fees needed e.g. accountancy and legal. The level of unrestricted reserves agreed by the Board of Trustees for 2022-23 is £500,000. This is deemed to be approximately six months running costs for the organisation, excluding costs associated with the 247 Supportline. In addition, we have chosen to designate funds as follows: - £300,000 towards the winding down of the 247 Supportline. - £400,000 towards strategic change. It is expected that this fund will be utilised over the next few years as the impact of the organisation’s expansion and strategic change is fully realised. - £85,000 with regards to the funding from the Brook Trust. The trustees acknowledge that unrestricted reserves were in excess of the agreed amount at the year ended 31 March 2023 and hence it was agreed in September 2023 to create two new designated reserves. - £100,000 towards unplanned employee leave such as maternity leave or long-term sick leave. - £50,000 towards redundancy costs. The charity needs reserves to evidence sound financial management, particularly when applying for tenders, and can demonstrate reliable services or funding over the longer term. ## **Risk Management** The Board of Trustees recognises that the main external risk to the organisation is loss or reduction in funding, particularly in this current unstable financial climate. The charity will manage this risk by diversifying its funding sources through any new commissioning opportunities. Internal financial controls, policy and procedures are in place to ensure compliance. These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity. Monitoring reports to external funders ensure a consistent quality of delivery for the operational aspects of the charity. ## **Going Concern** The Trustees acknowledge that the economic climate is tough and this is having an impact on government funding, trusts and foundation grants and individual giving. Rape Crisis England and Wales have secured a number of multi year grants and have sufficient cash reserves to sustain the organization. Therefore the trustees consider that the charity remains a going concern. ## **Reference and Administrative Details** The Legal and Administrative Information forms part of this report. - 14 - ## **RAPE CRISIS ENGLAND & WALES** ## **TRUSTEES' REPORT {CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **Statement of the Trustees' Responsibilities** The Trustees are responsible for preparing the report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Charity 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 charity at the year end, of its incoming resources and resources expected during the year. In preparing those financial statements 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; - State whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements; and - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the charity's constitution. They are 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. ## **Auditors** UHY Ross Brooke were appointed auditor to the Charity for the year ending March 2023. UHY Ross Brooke have indicated their willingness to stand for reappointment at the forthcoming Annual General Meeting. ## **Declaration** The Trustees approved the Trustees' Report and financial statements on and signed on its behalf by 11 January 2024 : **J Woodward N Harkin** Co-Chair Co-Chair - 15 - ## **RAPE CRISIS ENGLAND & WALES** ## **INDEPENDENT AUDITOR'S REPORT** ## **TO THE TRUSTEES OF RAPE CRISIS ENGLAND & WALES** ## **Opinion** We have audited the financial statements of Rape Crisis England & Wales (the 'charitable company') for the year ended 31 March 2023 which comprise the Statement of Financial Activities, Balance Sheet and Statements of Cash Flow 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, including FRS 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: - give a true and fair view of the state of the charity's affairs as at 31 March 2023 and of the incoming resources and application of resources, for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and - have been prepared in accordance with the requirements of the Charities Act 2011 ## **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 Auditor's 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 other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. 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 course of 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. We have nothing to report in this regard. - 16 - ## **RAPE CRISIS ENGLAND & WALES** ## **INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF RAPE CRISIS ENGLAND & WALES** ## **Matters on which we are required to report by exception** In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Report included within the Trustees’ Annual Report. 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: - the information given in the financial statements is inconsistent in any material respect with the Trustees' report; or - sufficient accounting records have not been kept; or - the financial statements are not in agreement with the accounting records; or - we have not received all the information and explanations we require for our audit. ## **Responsibilities of trustees** As explained more fully in the statement of Trustees' responsibilities, the Trustees 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 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 cease operations, or have no realistic alternative but to do so. ## **Auditor's 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 an auditor's report 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. - 17 - ## **RAPE CRISIS ENGLAND & WALES** ## **INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF RAPE CRISIS ENGLAND & WALES** 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. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below: ## We have considered: - the nature of the charity and sector, control environment and operating performance; - the charity’s own assessment, including assessments made by key management, of the risks that irregularities may occur either as a result of fraud or error; - any matters we identified having reviewed the charity’s policies and procedures relating to: - identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance; - detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; and - the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations; - the matters discussed amongst the audit engagement team. As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the areas in which management is required to exercise significant judgement, such as the disclosure of adjusting items. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override. We also obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key law and regulations we considered in this context were the Charities Act. 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: http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report. ## **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 opinion s we have formed. ## **UHY Ross Brooke, Statutory Auditor** Suite I Windrush Court Abingdon Business Park Abingdon Oxfordshire OX14 1SY Date: 12/01/24 UHY Ross Brooke is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006. - 18 - **RAPE CRISIS ENGLAND & WALES** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ |**Notes**
**Income from:**
Grants, donations and legacies
**3**
Investment income
**4**
Other income
**5**
**Total income**
**Expenditure on:**
Charitable activities
**6**
**Total expenditure**
**Net income/(expenditure) before transfers**
Gross transfers between funds
**Net movement in funds**
Fund balances at 1 April 2022
**Fund balances at 31 March 2023**|**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**funds**
**Total**
**Total**
**2023**
**2023**
**2023**
**2023**
**2022**
£
£
£
£
£
234,114
85,000
1,703,697
2,022,811
875,544
5,475
-
-
5,475
58
63,014
-
-
63,014
16,804| |---|---| ||302,603
85,000
1,703,697
2,091,300
892,406| ||| ||225,765
85,000
1,795,939
2,106,704
1,011,596| ||225,765
85,000
1,795,939
2,106,704 1,011,596| ||76,838
-
(92,242)
(15,404)
(119,190)
7,501
-
(7,501)
-
-| ||84,339
-
(99,743)
(15,404)
(119,190)
678,135
785,000
131,650
1,594,785
1,713,975| ||762,474
785,000
31,907
1,579,381 1,594,785| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. A fully detailed Statement of Financial Activities for the year ended 31 March 2022 is shown at note 21. The notes on pages 22 - 35 comprise part of these financial statements. - 19 - ## **RAPE CRISIS ENGLAND & WALES** ## **BALANCE SHEET** ## _**AS AT 31 MARCH 2023**_ |**Notes**
**Current assets**
Debtors
**12**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**13**
Net current assets
**Income funds**
Restricted funds
**15**
Unrestricted funds:
Designated funds
**16**
General unrestricted funds|**2023**
£
£
453,536
1,656,111
2,109,647
(530,266)
1,579,381
31,907
785,000
762,474
1,547,474
1,579,381|**2023**
£
£
453,536
1,656,111
2,109,647
(530,266)
1,579,381
31,907
785,000
762,474
1,547,474
1,579,381|**2022**
£
£
118,211
1,575,442
1,693,653
(98,868)
1,594,785
131,650
785,000
678,135
1,463,135
1,594,785|**2022**
£
£
118,211
1,575,442
1,693,653
(98,868)
1,594,785
131,650
785,000
678,135
1,463,135
1,594,785| |---|---|---|---|---| |||||| |||1,579,381||1,594,785| The notes on pages 22 – 35 comprise part of these financial statements. The financial statements were approved by the Trustees on ....... 11 January 2024 J Woodward **Co-Chair** - 20 - ## **RAPE CRISIS ENGLAND & WALES** ## **STATEMENT OF CASH FLOWS** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ |**Notes**
**Cash flows from operating activities**
Cash generated from/(absorbed by)
**19**
operations
**Investing activities**
Investment income received
**Net cash generated from investing**
**activities**
**Net cash used in financing activities**
**Net increase/(decrease) in cash and cash**
**equivalents**
Cash and cash equivalents at beginning of year
**Cash and cash equivalents at end of year**|**2023**
£
£
75,194
5,475
5,475
-
80,669
1,575,442
**1,656,111**|**2022**
£
£
(154,657)
58
58
-
(154,599)
1,730,041
**1,575,442**| |---|---|---| - 21 - **RAPE CRISIS ENGLAND & WALES** ## **NOTES TO THE FINANCIAL STATEMENTS** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **1 Critical accounting estimates and judgements** In the application of the charity's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. After consideration the trustees consider there are no estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities. ## **2 Accounting policies** The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: ## **Charity information** Rape Crisis England & Wales is a Charitable Incorporated Organisation (C.1.O), the registered office is Suite 7.2, Josephs Well, Hanover Walk, Leeds, LS3 1AB. Its governing document is its constitution adopted on 30th December 2013 and most recently amended on 29th November 2022. ## **2.1 Accounting convention** The financial statements have been prepared in accordance with the charity's constitution, the Charities Act 2011 and "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 from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1. The financial statements have been prepared under the historical cost convention, modified to include the revaluation of certain financial instruments at fair value. ## **2.2 Going concern** The Trustees are constantly monitoring the financial position of the charity and the ongoing uncertain economic situation. The charity has no borrowings, typically secures grant funding for longer than 12 months in advance and has a low level of fixed committed costs. Income secured after the year end has remained strong. Given this, at the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements. ## **2.3 Charitable funds** Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Designated funds comprise unrestricted funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements. - 22 - ## **RAPE CRISIS ENGLAND & WALES** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **2 Accounting policies (Continued)** ## **2.4 Income** Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time the income is received. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. Grants, including government grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised in the SoFA when the charity becomes unconditionally entitled to the grant. ## **2.5 Expenditure** All expenditure is accounted for on an accruals basis and has been classified under the appropriate headings. Where costs cannot be directly attributed to particular headings (support costs) they have been allocated to activities on a basis consistent with the use of the resources. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. The costs of generating funds include fundraising costs and salary of fundraising team, plus a share of support costs. The costs of generating voluntary income do not include the costs of disseminating information in support of the charitable activities. Charitable activities comprise those activities set out in detail in the Trustees' Report. Governance costs are those costs associated with the governance arrangements of the charity which relate to the general running of the charity. This includes external audit, insurance costs, legal advice for the trustees and costs associated with the constitutional and statutory requirements such as the cost of trustee meetings and preparing the statutory accounts, plus a share of support costs. Support costs are those costs incurred in the support of the fundraising, governance and charitable activities which cannot be fully attributed. They have been attributed to activities as described in the notes to the financial statements. ## **2.6 Cash and cash equivalents** Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. ## **2.7 Financial instruments** The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. - 23 - **RAPE CRISIS ENGLAND & WALES** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **2 Accounting policies (Continued)** ## _**Basic financial assets**_ Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. ## _**Impairment of financial assets**_ Financial assets, other than those held at fair value through income and expenditure, are assessed for indicators of impairment at each reporting date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in net income/(expenditure) for the year. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in net income/(expenditure) for the year. ## _**Derecognition of financial assets**_ Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the charity transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party. ## _**Basic financial liabilities**_ Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. ## _**Derecognition of financial liabilities**_ Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. ## **2.8 Taxation** Rape Crisis England and Wales is a registered charity and as such is a charity within the meaning of schedule 6 of the Finance Act 2010. Accordingly, it is potentially entitled to tax exemption under part 11 of the Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992 in respect of income and gains arising. - 24 - ## **RAPE CRISIS ENGLAND & WALES** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **2 Accounting policies (Continued)** ## **2.9 Employee benefits** The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. ## **2.10 Retirement benefits** Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. ## **2.11 Leases** Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease. ## **2.12 Provisions available for small entities** In common with many other charities of our size and nature, we use our auditor to assist with the preparation of the financial statements. ## **2.13 Fixed assets** The charity have agreed a capitalisation of fixed assets of any purchases of £2,000 or more. ## **2.14 Software costs** The charity have decided to expense any software development costs in the period they arise. - 25 - ## **RAPE CRISIS ENGLAND & WALES** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ - **3 Grants, donations and legacies** |Donations
Legacies receivable
Grants received
**Grants receivable for core activities**
Lloyds Bank Foundation
The Brook Trust
The National Lottery Community Fund
Home Office SVSCA
Home Office NSVS
Ministry of Justice
Awards for All|**Unrestricted**
**funds**
**2023**
**Designated**
**funds**
**2023**
**Restricted**
**funds**
**2023**
**Total**
**2023**
**Unrestricted**
**funds**
**2022**
**Designated**
**funds**
**2022**
**Restricted**
**funds**
**2022**
**Total**
**2022**
£
£
£
£
£
£
£
£
201,864
-
-
201,864
325,703
-
-
325,703
-
-
-
-
9,513
-
-
9,513
32,250
85,000
1,703,697
1,820,947
-
85,000
455,328
540,328| |---|---| ||234,114
85,000
1,703,697
2,022,811
335,216
85,000
455,328
875,544
-
-
84,700
84,700
-
-
-
-
-
85,000
-
85,000
-
85,000
-
85,000
-
-
-
-
-
-
229,735
229,735
-
-
7,501
7,501
-
-
135,878
135,878
-
-
59,117
59,117
-
-
58,987
58,987
-
-
1,542,379
1,542,379
-
-
30,728
30,728
-
-
10,000
10,000
-
-
-
-| ||-
85,000
1,788,697
1,788,697
-
85,000
455,328
540,328| - 26 - ## **RAPE CRISIS ENGLAND** & **WALES** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ |**4**
**Investment income**
Interest receivable
**5**
**Other income**
Other income
Conference income
Training income
**6**
**Expenditure on charitable activities**
Staff costs
Information, support and raise awareness
Support costs (see note 7)
Governance costs (see note 7)|**2023**
£
5,475
**2023**
£
16,705
24,196
22,113||**2022**
£
58| |---|---|---|---| ||||**2022**
£
2,806
-
13,998| ||63,014||16,804| ||**2023**
£
547,987
1,342,650
1,890,637
190,994
25,073
2,106,704||**2022**
£
341,892
457,354| ||||799,246
185,496
26,854| ||||1,011,596| - 27 - ## **RAPE CRISIS ENGLAND** & **WALES** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **7 Support costs** |Staff costs
Rent and rates
Heat, light and power
Travelling expenses
Printing and stationery
Telephone and computer
General expenses
Legal and professional
Audit fees
Analysed between Charitable activities|**Support**
**costs**
**Governance**
**costs**
**2023**
**Support**
**costs**
**Governance**
**costs**
**2022**
£
£
£
£
£
£
18,450
-
18,450
26,079
-
26,079
21,620
-
21,620
21,855
-
21,855
289
-
289
216
-
216
24,979
-
24,979
4,631
-
4,631
986
-
986
1,015
-
1,015
22,641
-
22,641
9,755
-
9,755
30,690
3,744
34,434
45,176
-
45,176
71,339
14,329
85,668
76,769
22,234
99,003
-
7,000
7,000
-
4,620
4,620| |---|---| ||190,994
25,073
216,067
185,496
26,854
212,350| ||190,994
25,073
216,067
185,496
26,854
212,350| ## **8 Trustees** None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year (2022 - none). Seven Trustees (2022 - One) received expenses totalling £4,136 (2022 - £4). ## **9 Auditor's remuneration** |**Fees payable to the charity's auditor and associates:**
Audit of the charity's annual accounts
**Non-audit services**
All other non-audit services|**2023**
£
7,000
2,250|**2022**
£
4,620| |---|---|---| |||1,725| ## **10 Employees** The average monthly number of employees during the year, on a full-time equivalent basis was as follows: |Charitable activities
Administration
Total|**2023**
**Number**
12
1
13|**2022**
**Number**
9
1| |---|---|---| |||10| - 28 - ## **RAPE CRISIS ENGLAND** & **WALES** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ |**11**
**Employees**
**Employment costs**
Wages and salaries
Social security costs
Other pension costs|**(Continued)**
**2023**
**2022**
£
£
487,745
328,919
48,716
29,601
13,626
9,451| |---|---| ||550,087
367,971| The key management personnel of the charity have been identified as the CEO, Head of delivery, Head of operations, Head of policy & Head of digital. Their aggregate remuneration, including employer's national insurance and pension contributions, for the year was £138,609 (2022 - £119,370). The remuneration of these key management personnel is set and reviewed annually by the trustee board. There were no employees whose annual remuneration was more than £60,000 (2022- none). ## **12 Debtors** |**Amounts falling due within one year:**
Trade debtors
Accrued income
Prepayments|**2023**
**2022**
£
£
1,000
12,210
399,585
95,829
52,951
10,172| |---|---| ||453,536
118,211| ## **13 Creditors: amounts falling due within one year** |**Creditors: amounts falling due within one year**|| |---|---| |Trade creditors
Accruals
Other creditors|**2023**
**2022**
£
£
511,399
80,796
15,458
16,227
3,409
1,845| ||530,266
98,868| - 29 - ## **RAPE CRISIS ENGLAND** & **WALES** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **14 Operating lease commitments** At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows: |Within one year
Between two and five years|**2023**
£
**2022**
£
3,173
10,174
-
-| |---|---| ||3,173
10,174| - 30 - ## **RAPE CRISIS ENGLAND** & **WALES** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **15 Restricted funds** |**Current year**
Lloyds Bank
Foundation
The National Lottery
Community Fund
Home Office (NSVS)
Ministry of Justice
Home Office SVSCA
Awards for All|**Balance at 1**
**April 2022**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers**
**Balance at 31**
**March 2023**
£
£
£
£
£
-
84,700
(84,700)
-
-
131,650
-
(131,650)
-
-
-
59,117
(59,117)
-
-
-
1,542,379
(1,512,307)
-
30,072

-
7,501 -
(7,501)
-
-
10,000
(8,165)
-
1,835
131,650
1,703,697
(1,795,939)
(7,501)
31,907| |---|---| ## **Purpose of Restricted Funds:** **Lloyds Bank Foundation** - Grant to develop RCEW capacity to work with members & partners in influencing local, regional and national policy in a time of unprecedented demand for sexual violence services, gather quantitative and qualitative data to develop appropriate policy responses, act as a policy resource to members and as a representative of member centres with the Government. **The National Lottery Community Fund (Previously named Big Lottery Weaving the Web Fund)** - Funded by the Big Lottery Women and Girl's Initiative Strategic Fund over a 5-year period which ended in July 2022, the Weaving the Web project developed a platform from which a range of easily accessible specialist online services were provided which complemented and enhanced Rape Crisis existing services. It reduced waiting times for support, gave greater choice about how and when to access support, and increased the range of support options available. This work has continued as part of the 247 Supportline funded by the Ministry of Justice. **Home Office NSVS Fund** - Grant to develop the ability of Rape Crisis member organisations to offer support by providing them with practical resources and one to one guidance, directly supporting victims and survivors of sexual violence through online, email and telephone helpline support, collating data to inform government policy and engaging with partners and external organisations. **Ministry of Justice** – Grant towards the provision of the National 24/7 Support Line service for victims and survivors of sexual violence and abuse. **Home Office (Support for Victims and Survivors of Child Sexual Abuse Fund)** - Grant to undertake a 2- year national project on Sibling Sexual Abuse (SSA) with the aims of enabling RCEW members and other service providers to better meet the needs of SSA victim-survivors in developing specialist service provision to meet demand and support victims-survivors of recent and historic SSA to recover, heal and rebuild their lives. **Awards for All** – Grant towards the development and delivery of project research about people with lived experience of the refugee system’s experience of sexual harassment, sexual violence and exploitation experienced in asylum accommodation in England. - 31 - ## **RAPE CRISIS ENGLAND** & **WALES** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **15 Restricted funds (Continued)** |**Prior year**
Lloyds Bank
Foundation
The National Lottery
Community Fund
Home Office NSVS
Ministry of Justice
Home Office SVSCA|**Balance at 1**
**April 2021**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers**
**Balance at 31**
**March 2022**
£
£
£
£
£
24,289
-
(24,289)
-
-
476,148
229,735
(574,233)
-
131,650
-
58,987
(58,987)
-
-
-
30,728
(30,728)
-
-
-
135,878
(135,878)
-
-
500,437
455,328
(824,115)
-
131,650| |---|---| ## **16 Designated funds** The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the Trustees for specific purposes: |||**Movement in funds**|**Movement in funds**|**Movement in funds**|| |---|---|---|---|---|---| |**Current year**|**Balance at 1**|**Incoming**|**Resources**|**Transfers**|**Balance at**| ||**April 2022**|**resources**|**expended**||**31 March**| ||||||**2023**| ||£|£|£|£|£| |The Brook Trust|85,000|85,000|(85,000)|**-**|85,000| |247 Helpline|300,000|-|-|-|300,000| |Strategic Change|400,000|-|-|-|400,000| ||785,000|85,000|(85,000)|-|785,000| ## **Purpose of Designated Funds:** **The Brook Trust** - Grant in respect of Member Services Work. **247 Helpline** - A fund to cover winding down costs of the helpline should the contract be terminated at short notice. **Strategic Change** - A fund for operational costs to implement strategic change in RCEW - 32 - ## **RAPE CRISIS ENGLAND** & **WALES** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **16 Designated funds (Continued)** |**Prior Year**|**Balance at 1**|**Incoming**|**Resources**||**Transfers**|**Balance at**| |---|---|---|---|---|---|---| ||**April 2021**|**resources**|**expended**|||**31 March**| |||||||**2022**| ||£|£|£||£|£| |The Brook Trust|99,751|85,000|(99,751)||-|85,000| |247 Helpline|300,000|-||-|-|300,000| |Strategic Change|400,000|-||-|-|400,000| ||799,751|85,000|(85,000)||-|785,000| ## **17 Related party transactions** Fourteen (2022: eighteen) individual Rape Crisis regional centres are related parties of Rape Crisis England & Wales due to Trustees being employees of member centres. During the year, the charity made payments totalling £1,070,457 (2022: £398,999) to these centres towards the provision of support and information and received income of £31,038 (2022: £13,898) in respect of ISVA training fees and conference attendance. As at the year end, an amount of £3,706 (2022: £nil) was due to the charity from two of these regional centres (2022: three regional centres) and an amount of £381,308 (2022: £82,867) was due to a further two of these regional centres (2022: seven regional centres). ## **18 Analysis of net assets between funds** |**Fund balances as at 31 March 2023:**
Net Current Assets
**Fund balances as at 31 March 2022:**
Net Current Assets|**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**funds**
**Total**
£
£
£
£
762,474
785,000
31,907
1,579,381| |---|---| ||762,474
785,000
31,907
1,579,381| ||**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**funds**
**Total**
£
£
£
£
678,135
785,000
131,650
1,594,785| ||678,135
785,000
131,650
1,594,785| - 33 - ## **RAPE CRISIS ENGLAND** & **WALES** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ |**19 Cash generated from operations**
Deficit for the year
Adjustments for:
Investment income recognised in statement of financial activities
Movements in working capital:
(Increase)/decrease in debtors
Increase/(decrease) in creditors
**Cash generated from/(absorbed by) operations**
**20 Analysis of changes in net funds**
Cash at bank and in hand|**At**
**1 April**
**2022**
£
1,575,442|**2023**
**2022**
£
£
(15,404)
(119,190)
(5,475)
(58)
(335,325) 29,566
431,398
(64,975)| |---|---|---| |||75,194
(154,657)| |||**At**
**Cash flows**
**31 March**
**2023**
£
£
80,669
1,656,111| ||1,575,442|80,669
1,656,111| The charity had no debt during the current or previous year. - 34- ## **RAPE CRISIS ENGLAND** & **WALES** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **21 Comparative Statement of Financial Activities** |**Income and endowments from:**
Grants, donations and legacies
Investment income
Other income
**Total income**
**Expenditure on:**
Raising funds
Charitable activities
**Total expenditure**
**Net movement in funds**
Fund balances at 1 April 2021
**Fund balances at 31 March 2022**|**Unrestricted Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**2022**
**general**
£
**designated**
£
£
£
335,216
85,000
455,328
875,544
58
-
-
58
16,804
-
-
16,804| |---|---| ||352,078
85,000
455,328
892,406| ||-
-
-
-| ||87,730
99,751
824,115
1,011,596| ||87,730
99,751
824,115
1,011,596| ||264,348
(14,751)
(368,787)
(119,190)
413,787
799,751
500,437
1,713,975| ||678,135
785,000
131,650
1,594,785| - 35-