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← Rape Crisis England & Wales

2024-03-31-accounts

Charity registration number 1155140

Rape Crisis England & Wales

Annual Report And Financial Statements

For The Year Ended 31 March 2024

RAPE CRISIS ENGLAND & WALES

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Honorary Officers Jodie Woodward Co-Chair (resigned 19/02/2024) Nicola Harkin Co-Chair Ellie McGregor Co-Chair (appointed 27/02/2024) Dawn Bowman Vice-Chair (co-opted as Vice-Chair 22/05/2023) Treasurer (appointed 27/02/2024) Natalie Thompson West Midlands Regional Trustee Regional Trustees Natalie Thompson (resigned 16/02/2024) South East Regional Trustee Lisa Ward (appointed 27/02/24) East Midlands Regional Trustee Dawn Thomas (resigned 19/02/2024) Claire Field South East Regional Trustee (resigned 30/04/2023) Alison Breadon North West Regional Trustee (resigned 15/05/2024) Samantha Jones North East Regional Trustee (resigned 24/7/24) Meera Kulkarni Yorkshire & Humberside Regional Trustee Sharon Erdman London Regional Trustee (resigned 27/02/2024) Jackie May South West Regional Trustee (appointed 27/02/2024)

Co-opted Trustees Shondelle James (co-opted 04/04/2023) Taryn Lister (co-opted 22/05/23, resigned 27/04/2024) Sally Adams (co-opted 04/04/2023)

Constitutional form Charitable Incorporated Organisation (CIO)

Secretary

Isabel Owens

Charity number

1155140

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– 13
Statement of Trustees' responsibilities 14
Independent auditor's report 15 – 17
Statement of financial activities 18
Balance sheet 19
Statement of cash flows 20
Notes to the financial statements 21- 33

RAPE CRISIS ENGLAND & WALES

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2024

The Trustees are pleased to present their annual report together with the financial statements of the charity for the year ended 31 March 2024.

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 in December 2018.

How the charity is constituted Charitable Incorporated Organisation

The Board of Trustees:

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 2024

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

Following a restructure in Autumn 2022, the charity rationalised its organisational structure across key workstreams: Membership, Operations, Policy and Parliamentary Affairs, Digital and Data, and Delivery, with each area having a dedicated Head Of, who reports directly to the CEO. This restructure resulted in no job losses and was intended to support the charity to improve its internal processes and efficiency. During this time period the charity also appointed an Antiracism Lead to support the development of antiracist practice at RCEW, as part of broader anti discriminatory practice commitments.

To ensure the charity's work continues to be of a high quality, is impactful and maintains 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.

There was significant trustee turnover during this period, due to trustees leaving their host organisations, thus rendering trustees no longer eligible to continue on the board.

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 clearly defined 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 2024

Objectives and Activities for the public benefit (continued)

We work in partnership with our member centres, to amplify the voices of women and girls affected by sexual violence and abuse, improve policy and practice responses to them, and – ultimately – to end rape and all forms of sexual harm.

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::

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:

*These figures do not equal the number of unique individuals.

RAPE CRISIS ENGLAND & WALES

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

Priority 1: Ensuring survivors can access support (continued)

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:

Feedback from delegates:

RAPE CRISIS ENGLAND & WALES

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

Priority 2: Supporting member Rape Crisis centres (continued)

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:

RAPE CRISIS ENGLAND & WALES

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

Priority 3: Influencing change (continued)

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:

RAPE CRISIS ENGLAND & WALES

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

Priority 4: Developing our organization (continued)

Future Activities

Over the year 2024-5, 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:

Fundraising

Income raised through fundraising (including Payroll giving) and general donations in the year was £224,305 (2023: £201,864). 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. 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.

RAPE CRISIS ENGLAND & WALES

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

Financial Review

The charity, with the aid of sound financial management and the support of both its staff and Board of Trustees, set a (planned) deficit budget for the year of £82,780 (2023: Deficit of £15,404). Unrestricted reserves including designated reserves therefore decreased by £97,319 (2023: increase £84,339).

Unrestricted reserves at 31 March 2024 totaled £531,073 (2023: £762,474).

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:

Individual and corporate donations via:

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 2024

The level of reserves required will be based on:

RAPE CRISIS ENGLAND & WALES

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

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:

The level of unrestricted reserves agreed by the Board of Trustees for 2023-24 is £500,000. This is deemed to be approximately six months running costs for the organisation, excluding costs associated with the 247 Supportline and other project specific costs.

In addition, we have chosen to designate funds as follows:

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 consider that the charity remains a going concern. Trustees acknowledge the challenging economic environment and impending end of long-term grants which the organisation previously received. Our finance and sustainability sub-committee oversee all fundraising and budget setting activities and this is an area of increased focus for the charity in the next financial year, alongside the preparation of break-even budgets to ensure that expenditure is proportionate to income.

Reference and Administrative Details

The Legal and Administrative Information forms part of this report.

RAPE CRISIS ENGLAND & WALES

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

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:

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 31 March 2024. 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:

E McGregor N Harkin Co-Chair Co-Chair

20/11/2024

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 2024 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:

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.

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:

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.

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:

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 21.11.24

UHY Ross Brooke is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

RAPE CRISIS ENGLAND & WALES

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Notes
Income from:
Grants, donations and legacies
3
Investment income
4
Other income
5
Total income		 Unrestricted
funds
Designated
funds
Restricted
funds
Total
Total
2024
2024
2024
2024
2023

£
£
£
£
£
243,305
85,000
2,792,662
3,120,967
2,022,811
13,700
-
-
13,700
5,475
42,740
-
-
42,740
63,014
299,745
85,000
2,792,662
3,177,407 2,091,300

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 2023
Fund balances at 31 March 2024		 381,146
100,918
2,778,123
3,260,1872,106,704
381,146
100,918
2,778,123
3,260,1872,106,704
(81,401)
(15,918)
14,539
(82,780)
(15,404)
(150,000)
150,000
-
-
-
(231,401)
134,082
14,539
(82,780)
(15,404)
762,474
785,000
31,907
1,579,381
1,594,785
531,073
919,082
46,446
1,496,601 1,579,381

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 2023 is shown at note 21. The notes on pages 21 - 33 comprise part of these financial statements.

RAPE CRISIS ENGLAND & WALES

BALANCE SHEET

AS AT 31 MARCH 2024

2024 2023
Notes £ £ £ £
Current assets
Debtors 12 172,623 453,536
Cash at bank and in hand 1,695,233 1,656,111
1,867,856 2,109,647
Creditors: amounts falling due within
one year 13 (371,255) (530,266)
Net current assets 1,496,601 1,579,381
Income funds
Restricted funds 15 46,446 31,907
Unrestricted funds:
Designated funds 16 919,082 785,000
General unrestricted funds 531,073 762,474
1,450,155 1,547,474
1,496,601 1,579,381

The notes on pages 21 – 33 comprise part of these financial statements.

The financial statements were approved by the Trustees on .....20/11/24

N Harkin Co-Chair

RAPE CRISIS ENGLAND & WALES

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2024

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		 2024
2023
£
£
£
£
25,422
75,194
13,700
5,475
13,700
5,475
-
-
39,122
80,669
1,656,111
1,575,442
1,695,233
1,656,111		 2024
2023
£
£
£
£
25,422
75,194
13,700
5,475
13,700
5,475
-
-
39,122
80,669
1,656,111
1,575,442
1,695,233
1,656,111
1,575,442
1,656,111

RAPE CRISIS ENGLAND & WALES

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

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 in December 2018.

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.

RAPE CRISIS ENGLAND & WALES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

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.

RAPE CRISIS ENGLAND & WALES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

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.

RAPE CRISIS ENGLAND & WALES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

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.

RAPE CRISIS ENGLAND & WALES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

3 Grants, donations and legacies

Donations
Legacies receivable
Grants received
Grants receivable for core activities
Lloyds Bank Foundation
The Brook Trust
Heritage Lottery
Home Office SVSCA
Home Office NSVS
Home Office VAWG Support
Ministry of Justice
Awards for All		 Unrestricted
funds
2024
Designated
funds
2024
Restricted
funds
2024
Total
2024
Unrestricted
funds
2023
Designated
funds
2023
Restricted
funds
2023
Total
2023
£
£
£
£
£
£
£
£
224,305
-
-
224,305
201,864
-
-
201,864
-
-
-
-
-
-
-
-
19,000
85,000
2,792,662
2,896,662
32,250
85,000
1,703,697
1,820,947
243,305
85,000
2,792,662
3,120,967
234,114
85,000
1,703,697
2,022,811
-
-
81,611
81,611
-
-
84,700
84,700
-
85,000
-
85,000
-
85,000
-
85,000
-
-
22,435
22,435
-
-
-
-
-
-
-
-
-
-
7,501
7,501
-
-
-
-
-
-
59,117
59,117
-
-
166,534
166,534
-
-
2,522,082
2,522,082
-
-
1,542,379
1,542,379
-
-
-
-
-
-
10,000
10,000
-
85,000
2,792,662
2,877,662
-
85,000
1,703,697
1,788,697

RAPE CRISIS ENGLAND & WALES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

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)		 2024
£
13,700
2024
£
11,737
14,600
16,403		 2023
£
5,475
2023
£
16,705
24,196
22,113
42,740 63,014
2023
£
856,665
2,199,849
3,056,514
180,539
23,134
3,260,187		 2023
£
547,987
1,342,650
1,890,637
190,994
25,073
2,106,704

RAPE CRISIS ENGLAND & WALES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

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
2024
Support
costs
Governance
costs
2023
£
£
£
£
£
£
20,496
-
20,496
18,450
-
18,450
14,852
-
14,852
21,620
-
21,620
-
-
-
289
-
289
23,227
-
23,227
24,979
-
24,979
553
-
553
986
-
986
19,127
-
19,127
22,641
-
22,641
21,456
5,749
27,205
30,690
3,744
34,434
80,828
9,885
90,713
71,339
14,329
85,668
-
7,500
7,500
-
7,000
7,000
180,539
23,134
203,673
190,994
25,073
216,067
180,539
23,134
203,673
190,994
25,073
216,067

8 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year (2023 - none). Eight Trustees (2023 - Seven) received expenses totalling £1,268 (2023 - £4,136).

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		 2024
£
7,500
2,500		 2023
£
7,000
2,250

10 Employees

The average monthly number of employees during the year, on a full-time equivalent basis was as follows:

Charitable activities
Administration
Total		 2024
Number
19
1
20		 2023
Number
12
1
13

RAPE CRISIS ENGLAND & WALES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

11 Employees (Continued)

Employment costs
Wages and salaries
Social security costs
Other pension costs		 2024
2023
£
£
760,719
487,745
77,360
48,716
33,991
13,626
872,070
550,087

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 £284,466 (2023 - £232,799). 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 (2023- none).

12 Debtors

Amounts falling due within one year:
Trade debtors
Accrued income
Prepayments		 2024
2023
£
£
1,627
1,000
115,467
399,585
55,529
52,951
172,623
453,536

13 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Trade creditors
Accruals
Other creditors		 2024
2023
£
£
334,075
511,399
30,305
15,458
6,875
3,409
371,255
530,266

RAPE CRISIS ENGLAND & WALES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

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		 2024
£
2023
£
3,173
3,173
-
-
3,173
3,173

15 Restricted funds

Current year

Current year
Balance at 1 Incoming Resources Transfers Balance at 31
April 2023 resources expended March 2024
£ £ £ £ £
Lloyds Bank
Foundation - 81,611 (81,611) - -
Heritage Lottery
- 22,435 (22,266) - 169
Home Office (VAWG - - -
support) 166,534 (166,534)
Ministry of Justice 30,072 2,522,082 (2,505,877) - 46,277
Awards for All 1,835 - (1,835) - -
31,907 2,792,662 (2,778,123) - 46,446

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.

The National Lottery Heritage Fund – Grant to carry out an oral history project to mark 50 years of the Rape Crisis movement across England & Wales. The project, made possible thanks to money raised by National Lottery players, and working in partnership with the Centre for Socio-Legal Studies and National Life Stories at the British Library, offers current and previous staff, volunteers and activists in our membership network an opportunity to share their stories and have them stored for future generations.

RAPE CRISIS ENGLAND & WALES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

Purpose of Restricted Funds (Continued)

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.

Home Office VSSS Fund– Grant to carry out a service design project to better understand and map victim-survivors’ help seeking journeys and needs, as well as continued provision of direct support to Rape Crisis member organisations including delivery of a bespoke programme of training and learning, facilitating best practice sharing through peer networks, comprehensive review of Rape Crisis National Service Standards (RCNSS) as well as support to member centres to achieve the refreshed RCNSS.

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.

Prior 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

RAPE CRISIS ENGLAND & WALES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

15 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 2023 resources expended 31 March
2024
£ £ £ £ £
The Brook Trust 85,000 85,000 (85,000) - 85,000
Operational Shortfall 300,000 - - - 300,000
Strategic Change 400,000 - - - 400,000
Employee Leave - - (15,918) 100,000 84,082
Redundancy reserve - - - 50,000 50,000
785,000 85,000 (100,918) 150,000 919,082

Purpose of Designated Funds:

The Brook Trust - Grant in respect of Member Services and Policy work..

Operational Shortfall - A fund to cover core costs if grant funding is delayed.

Strategic Change - A fund for operational costs to implement strategic change in RCEW

Employee Leave – A fund towards unplanned employee leave such as maternity leave or long term sick leave.

Redundancy reserve – A fund towards redundancy costs.

Prior 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

16 Related party transactions

Fourteen (2023: fourteen) 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 £1,580,841 (2023: £1,070,457) to these centres towards the provision of support and information and received income of £20,383 (2023: £31,038) in respect of ISVA training fees and conference attendance. As at the year end, an amount of £600 (2023: £3,706) was due to the charity from one of these regional centres (2023: two regional centres) and an amount of £261,095 (2023: £381,308) was due to a further one of these regional centres (2023: two regional centres).

RAPE CRISIS ENGLAND & WALES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

18
Analysis of net assets between funds
Unrestricted
funds
£
Fund balances as at 31 March 2024:
Net Current Assets
531,073
531,073
Unrestricted
funds
£
Fund balances as at 31 March 2023:
Net Current Assets
762,474
762,474
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		 Unrestricted
funds
£
531,073		 Designated
funds
£
919,082		 Restricted
funds
Total
£
£
46,446
1,496,601
46,446
1,496,601
Restricted
funds
Total
£
£
31,907
1,579,381
31,907
1,579,381
2024
2023
£
£
(82,780)
(15,404)
(13,700)
(5,475)
280,913
(335,325)
(159,011)
431,398
25,422
75,194
At
Cash flows
31 March
2024
£
£
39,122
1,695,233
39,122
1,695,233
531,073 919,082
Unrestricted
funds
£
762,474		 Designated
funds
£
785,000
762,474 785,000
At
1 April
2023
£
1,656,111
1,656,111

The charity had no debt during the current or previous year.

RAPE CRISIS ENGLAND & WALES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

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 income/(expenditure)
Gross transfers between funds
Net movement in funds
Fund balances at 1 April 2022
Fund balances at 31 March 2023		 Unrestricted Unrestricted
Restricted
Total
funds
funds
funds
2023
general
£
designated
£
£
£
234,114
85,000
1,703,697
2,022,811
5,475
-
-
5,475
63,014
-
-
63,014
302,603
85,000
1,703,697
2,091,300
-
-
-
-
225,765
85,000
1,795,939
2,106,704
225,765
85,000
1,795,939
2,106,704
-
(92,242)
(15,404)
76,838
7,501
-
(7,501)
-
84,339
-
(99,743)
(15,404)
678,135
785,000
131,650
1,594,785
762,474
785,000
31,907
1,579,381