RCT Domestic Abuse Services Limited (A company limited by guarantee) Annual Report and Financial Siatem¢nts for the Year Ended 31 March 2022 Company registration nulnber.. 08356730 Charity registration number.. 1155423 HSJ Audit Limited Statutory Auditor5 Sevem House Hazell Drive Neuport South Wale5 NPIO 8FY RCT Domestic Abuse Service5 Limited Contents Strategic Report Trustees, Report 2to5 Independent Auditois, Rcport 6t08 Statcment of Financial Activiti¢s 9tolO Balance She Statement of Cash Flows 12 Not¢s to the Financial Statements 131022 RCT Domestfic Abuse Servlces Limited Strategic Report for th¢ Year Ended 31 March 2022 The tnsstees, who are directors for the purposes olcompany law. present their strdtegic report for the year ended 31 March 2022, in compliance with s414C of the Companies Act 2006. Fin*ncig1 review Policy on reserves To minimise risks to thc organisation the trustces havc established a policy whereby the unrcstricted fvnds not committed and held by thc charity should be 6 months rnnning cosls. As of 31st March 2022 the unrestricted cutt¢nt net assets were £589,369 (2021- £584,348). Much of the organisations in¢0￿e 15 grant filllding and th¢ charity recogni5es the necd to build reseTV¢8 .%hould this be reduced. in order to continue services until altemativc sources of income arc secured, Principulfvndlng SOHTC The main sourLe of ￿ndIng the organisation receives is Supported Peoplc Rcvcnue Grant frorn the Welsh Assembly Government, whiLh funds our support to women and childrcn acccssing refuge al￿ community services_ The organisation also receives grant funding from RCTCBC Social Services towards th¢ SAFE proje and children dnd young people's support servic&%. Othcr sources of funding also include Big Lottery. Fframwaith and the Moondance boundation. During the year ended 31 March 2022 the organisation has also b¢¢n the tortunate recipeint of a nuTnber of grants in rclation to Covid-19 sp¢eifiC SUPPOrt and cuntinualion of services. Investmevlpollcy ttndobiec¢ive.$ Under the MemoraTMlum and Articleg of Association. the charity has the authority to invest ￿ndS as dcterniined by the ttwtees. The strategic report was approved by the trustees of the charity on. 18108122 . and signed on its behaifby: Mr Philip Bevan Chairnian ond Trustee Page RCT Domestic Abuse Services Limited Tru5tees' Report The trusiees, who are directors for the pwp05es of company law. preseni the annual rcport together with the fjnancial srat¢mcnts and auditors, rep)rt of the charirable cotnpany for the year ended 31 March 2022. ObJec*iYe5 activitie$ ObJe¢ts aThd aims The Clwity's main objectivcs are io relieve the distress suffertng of all tornis ofviolence Againsi Women, Domestic AbU￿t and Sexual Violence,. to relieve ￿Y womaffj man or child in nece￿it0uS circumstanccs, by the provision of temporary crisis accommodation. services and taciliLies, lo preservc and protect the health of Wo￿tn, men and children in necessitous circumstances attd to educate the public in the area of domesti violellce and ab￿￿c. In ￿rtherance of this objective RCT Domestic Abuse Services offers a rang¢ of services to women, Tllen and their Childre￿ Tu ensure accESS and support are always available wc offer a 24 hour servic¢ which includes drop in support during traditional working houry and a telephone 8CTviLe {and staff response where appropriate) outsid¢ office hol￿5. enabling bcneficiaries to acccss support, advice and wh¢re required, accebs to our other services. We manago 4 supported housing projects, which offer emergency safe accomm(Fdation to women and their children (r¢fugc). These arc straffed by a team of support workers. We also offer a range of Drop In. Outr¢ach and Life Skills Programmcs to women. men and children in the community through the SAFE Project and support via The Safer Rhondda Centre, Safety Centr¢ and Pot)tJyridd Drop In Cenire. The co￿￿Unity based centres offer Continuation SUp￿rt to wolnen leaving refuge or f(Trr women and men in need of SUPPLTrrt who retnain at home. The ￿rVICcs are accessed by self- ref¢rtdl or through Teferrals tnade by other agencies. Through our Children and Young People RISE prujeci we offer bLwport to children and young people liviT]g in reliige and living in the communities of RCT and also provide specialist prevention and early intervention programtne5 in the ¢ommunity and also in schools and colleges. We regularly facilitate dotnesiic abuse awarerless programm¢s. confidence building and assertiveness alonbT Wlth a range of life skill prowamme5 that prornvte the development of independent living skills. Our volunteer befviending prowdmme enables us to extend our activities by complimenting the work undertaken by paid staff. This a]so en&bles volunteers to gain trairling and experience and subsequcntly develop ¢areeLE within the Supported Housing and SoLial Care Sectors. We also deliver the IRIS project to provide domemic abuse dwareness training to GP'S and other health care professionals acros% the L win Taf Regrion in partnership with Safer Merth)ry Tydfil. Since introducing the Cynoll Safety Centre and Pomtypridd Drop In Ccntre we can ensure local services are easily acccssible for local ￿0p1¢ acros5 RCT. We havc successfijlly introduced a move on from re￿ge re5ideniial propcrty to compliment the existing supported housing pn)jeets and provide a wider range of sta¢1¢ 3ccoTnmodation for bcnefi¢iaries. We revi¢w our aims, objectives and acuYiti¢s each year. This review looks at what we achieved and the outcomes of our work in the previous Iwelve months. Thc revi¢w looks at th¢ success of each key aciivity and the benefits of raisin8 awaren¢ss of domestic violencc through the provision gf intornution and training. The review also helps us ensure our ain￿, objectives and activitics remained focused on our stated objectives. We have referred to the guidance contained in the Charity Con)mission's general guidance on public benefit whcn revi¢wing our aitns and objectives and in planning our fvture actlVLties thus ensuring that it Lontinu¢s in its purpose to provide informaiion and support to wurnell, men and children who are affected by dom¢stic violence and abuse. Structurey governanee and n￿nagement The charity is Controlled by its goveming document, a deed ot trust, and constitutes a limited company, limited by guarantee. as defined by ihe Companies Act 2006. Page 2 RCT Domestic Abuse Servlces Limited Trustee5' Report RCT Domestic Abusc Scrvices {RCT DAS) is a Co￿pHnY limited by guarantee governed by its Memordndum and Articles of Association dated 1st ApTiI 2013. RCT DAS is a charity registered with the charity commisyion. In the cvcnt of th¢ organisation winding up its members are required to contribute &n arnount not excecding £1.00. Trustees. Report Recruitment appointmeTht of trnstees As sct oul in the Mctnoiandum and ArtiLle& ()f assoc&ation at the Annual General Mccting one third of the membcrs of the board of Trustee's will retire from oifi¢¢, those to retirc Every year should be those who have been longcst in otTice since their last election. The l¥)ard of Trustee's h&8 th¢ power to co-opt additional member5 onto the board, who must retire at the next AGM but n￿Y stand for rc-ele¢tion. Nvhen considering co-opting Trustee's the board has regard to the requirement for any specialist skills and knowlcdge needed in relation to this area of work such as Financc. HIL Legal and an Under.￿ta￿dirtg of domestic abuse and supported housing. The Ttust¢e Board regularly undcrtAkes skills audils to identify arcas of Strength. gaps in knowledge and training needs. Thi5 enables us to actively recruit T[￿l¢eS with thc skills to fill the ¥aps. After & period of noi being in receipt of scrvices, service useTS are encourd¥ed to voluttteer with the organisation, wlll.ch is extended to acting as TTUStees. This 18 to ensure the serviLe users we support are adequaiely represented on the 'frustee Board and can use their expcrience to asslst the charity. InductiOTJ and training of trus*e5 New l-rustces undergo an orientation io brief thcm on their legal vbligaiions, tlke content of the Memorandum and Articles of Asqociation, the ￿nCtIOning of the T￿￿1¢¢ Buard and decision tnaking processes, the busine55 plan, the functioning and stmcture of the services. and rec¢nt financial performance. Duying induction they will meet k¢y employe¢s and other TtU5teeg. Trustees are encouraged to participate ill intcrnal and external training events which will futther their skills and knowledge in undcrtaking iheir role as Trustec. Organisational structure RCT DAS hab a Lloard of Trustccs who meet monthly and ate responsibl¢ for the strdtcgic direction of the organisation and setting policy. The rcsponsibility for thc day to day management of thc organisauon is d¢leyted to the Chief Executive Officer and Senior Management TeaT The CEO is r¢spon8ible for enswing the charity delivers the 5¢rvices specified. the day to day running of th¢ multiple projects m&naged by the oruitnisatioN 5up¢rvision and development of staff and ensuring work un(krtaken is in linc with good practice.. A tier of middle mana&pemeELt was introduced following the merger to support and assist the Senior m￿ageTnen1 team in the tnandglement of the organisation. Four COordiT￿torS were appointed to managc individual areas of service delivery and fin3nct. Page 3 RCT Domestic Abuse Se￿iCes Limited Trustees, Report RCT Domestic Abuse Services Trustees, Report Reference and Administrative Details Trustees Mrs Margaret Abraham Mr Phslip Bevan- Chair Beverley Channt)n Miss Sophie Pincott- Vice Chair Mrs Elin Prys Garrett Mrs Patricia Williams Principal Office.. Compton House, 4-5 Victoria Square. Aberdare CF44 7wr Company Registration Numbei.. 08356730 Charity Re8iStration Number.. 1155423 Auditor.. HSJ Audit Limited Sialutory Auditors S¢vcrn House Hazcll Drive Newport South Wales NPIO 8FY Pzge 4 RCT Domestic Abuse Services Limited Trustees, Report Statement of Trustees, Re5ponsibiliÉi¢$ The tn]stees (who arc also the directOTS of Rct Domestic Abuse Services Limited for th¢ purposes of curnpany law) are responsible for prcparing thc trustccs. rcport and the financial siaiements in aceordance with the United Kingdom A￿OuntIng Stsndards (Unitcd Kingdom Geneially Acccpied Accounting Practice) 8t￿ applicable law and regulations. Company law requires the tTUStees to prepare financial Staren￿nIS for each finan¢ial year. Under company law the twstees must not app￿ve the financial staiements unless ihey are saiisfied that they give a ttue and tair vs¢W of the state of affairs of the clU￿lt￿ble company and of its incoming resources and application of resources, including irs incom¢ and expenditurc. for thai period. In prepdring these financial stat¢m¢nts, the trustee5 are required to.. select suitable accounting policies and apply thtm consisrcnily. observe the methods and principlcs in the Charities SORP- make judgements and ¢stiDMtes that are rcasonable and prudent., stare whether applicdble UK AcLOllllting Standards have betn followed, subjecr to any material departures disclosed alld explained in the fIn￿claI 5tittemenlS- and pr¢pare the tinancial staternents on the going concem basis unlcss it is inappropriats to presume that the charitable company wll continue in business. Th¢ tmstees are responsiblc foT k¢eping adcquatc accounting records that are sufficient io Sl￿W and explain the charitable compangs tran.sactions and discl(Tr.%c with rcasonablc accuracy at any titne the financial position of the charitable company and enable them to ensure that the financial statcmcnts con]ply with the Companies Act 2006. They ￿e also responsible for safeguarding the a%set% of thc charitable company and bence for taking reasonable steps for the preveniion and detection of fraud and other irregularities. Diselosure of Informatlon to auditor Each trust¢e has thken steps that they ought to have taken as a trustee in order to n￿k¢ then￿elveS aware of any relevani 8udit infornjation and to esiablish that the charity's auditor is aware of th8t infomjation. The trustees confirm that there is no relevant infurnwtion thai they know of and of which they know th¢ ouditor is unaware. 18108122 The annual repurt approved by the truslee5 of the chatity on............... . .. and signed on its behalf by.. Mr Philsp Bcvan Chairman 4md Trustee Page 5 RCT Domestlc Abuse Services Llmlted Independent Auditor's Report to the Members of RCT Domestic Abuse Senqees Limited OpiniDD We have audited the financial statements of RCT Domcstic Abuse S¢rvices Limited (the 'charity'l fDr thc year ended 31 March 2022, which comprise thc Statement of Financial A¢tivities. Balance Shcet, Sttttement of Cash Flows, dT]d N01¢5 to the binancial Stat¢ments, including a sun)mary of significant acctsunting policics. The financial repotting fra￿¢work that ha% been applied in their preparatiun is United Kingdom Accounting Standards, comprisiug Charitics SORP - FR8 102 'The Financial Rewttin¥ s￿ndard appli¢ablc in the UK and Republic uf Ireland, and applicable law (United Kingdom G¢nerally Accepted AcLOUllting PTactice). In our opinion the financial ￿tatements.. give a true and fau view of the state of the charity's affairs as at 31 March 2022 at)d of its results for the year then ended. hav¢ been properly prepared in accordanc¢ with United Kingdom Generally Acc¢pted Accounting Prdetic¢' have been prepared in accordat)ce with the requirements of the Cornpatlies Act 2006. Ba511 for opinlon We conducted our audit in accordance with International Siandards on Auditing IUKI {ISAs (UK)) and applicable law. Our responsibilities undcr th￿C standards are further described in the Auditor's responsibiliti¢s for the audit of the financial statements section of our report. We are independent of thc charity in accordance with the ethical requiicmetjts that are rclevant to our audit of the financial staiements in the UK, including the FRC's Ethical Standaid. and we have fu]fill¢d our other ethi.cal responsibilities in accordance with these requirements. We b¢lieve that the audit evidenc¢ we have obtained is sutlicieni and appropriate to provid¢ a basis for our opinion. Contluslon5 relating to going concer We havc nothing to rcport in respect of the following matters in relation to which the ISAS (UK) require us to report to you where.. the trustees u5¢ of the going ¢oncern basis of accounting in the preparation of the financial statements is not appropriate. or the trust¢¢5 have not disclosed in the financial stsÉeTnents any identified material unctrtainties that may cast 5Lunificant doubt about tlLe charity's abiliry to contiuue to adgpt the going concern basis of accounting for a peiiod of at least twelve llM)nths from the date whcn the fll￿nCial statements &re authorised for issue. Other inform8tio The tlubtees are responsible for the othLY infomiaiion. The other information ¢on]pri5eS thc infornmtiott included in tbe annual report. olher than thc financial statements and ow auditor's report thereon. Our opinion on the fu]anLial statements docs not cover the other inforn￿lIun and, ¢x¢ept to ¢he extent othetivise explicitly stated in our report, we do not express any fojin of a￿Urance COllLlusion thereon. In connection with our audit of the financial stateTnents, our responsibility is to read the other information and, in doing so, c()nsidcr whether th¢ uther infOrn￿tIOtI LS materially inconsistet)t with the financijl staiements or our knowledge obtaincd in the audit or othenvise appears to be Tnatcrially misstated. If we identify such matertal inconsi%t¢ncies OT apparent mat¢rial misstatements. we are requiTcd io detemiine whciher ther¢ is a material misstatement in the flnancial State￿￿nIS or H ￿terial misstatemcnt of the other inforn]ation. If, based on the work w¢ have pcrfonned, we conclude that there is a material misststement of this other inforni&tion, we are rcquircd to report that fact. We have nothing to report in this regard. Page 6 RCT Domestlc Abuse Services Limited Independent Audltor's Report to the Members of RCT Domesti¢ Abuse Services Limited OpinioD on other n)atters prescribed by the CompAnles Act 2006 In our opinion, based on the work undenak¢n in the course of the audit: the informatiort givcn in the Str8tegie Report and Trustees. Report for the financial ￿ar for which the rinancial ststement% or¢ prepared is consistent with rhe financial staiem¢nts'; and the Strategic Report atid Trustees, Report have been prepared in accorda￿¢ with applicable legal r¢qiiirements. MAtters on Thhicb we are required to report bv exceptlon In Ihc light of our knowlcdge and understrdnding orth¢ company and lis envKrotllnent obtained in thc course of the audiL w¢ have not identified nmterial mi55taiements in the Strdiegic Report and the TTUStees' Report. We have nothiDg to report in respect o( the followin8 ￿￿tter$ wh¢r¢ the CompaniGq Aci 2006 r¢quires us to report to you if, in our opinion= adequA* ac¢ounlir]g records have nt)t beerl kepll or returng adequate for our audii have not been received from branch¢s nul Vibiled by us., or the rllun¢I￿ statements are noi in agr¢emcnt wilh the accounting records and returns. or ¢crtain disclosures of trustees remuneration specified by law are not made; or wc have not received all the infonnation and explanations we rcquiT¢ ftkr our audit. Respollslbilltie5 of trustees A5 explained mote fully in the Stat¢ment of Ttwtees, Responsibilities {5et oul on page 5), the InK8tces are responsible tor the prcparation of the fitydncial statemcnts and for being satistied that they give a iruc and fair view, and for such intcrnal control as thc trustees detenDine is necessary to enable the preparation of financial statements tbat aTe free from material misstatement, whether due to fraud or ertor. In preparing the financial statements, the trusiees are responsible for 0sses5in8 the Clwitys ability to continue as 8 going concern. di%closing, as applicable: matt¢rs related to going concetij and using the going conccrn basis of accounting unless thc tEUStees either intend to liquidate ihe charity or to cease opcrations, or have no realistic alicrnative but to do so. Page 7 RCT Domestic Abuse Services Llmited Independent Auditor's Report to the Members of Rct Domestic Abuse Services Limited Audit•r'$ Yesponsfibiiitics for the audit fjf the fln#nci81 $tatements Our objectives are lo obtain reasonable assurancc aboul whether the financiol statements as 2 whole are free rrum material TnisstatcmenL whcther due to fraud or error. and to issue an auditor's report thai includes our opinion. Reasonable assufdnce is a high level of 8SSUVdnce. but is not a guarantee that an aiidit conducted in accordance with ISA$ (UK) will alway.% detect a material miss¢atement when it exist5. Mi.$8tatements can arise frorn fraud or e￿or and are considered n￿terial if, individually or in the agbyegate, thcy could reasonably be expecied to influencc Ihc economic decisions of users taken on the basis ol'thebe financial slatcments. A further description of our responsibilities for the audit of the fiThancial statements is located on the Findnckal Rcponing Council's website at wwv.frc.org.uklauditorsresponsibilitics. This description fom part of our auditor's report. This report is made solely to the charitable company's tn￿le¢s, ps a body, in ac¢ordanc¢ witb Chapter 3 of Part 16 of the co￿panICS Act 2006. Our sudii work has been undertaken SL) thal we might state to the charity's trustees those ￿￿tterS we are required to state to thcln in ouditQT'S rekNiri atLd foi" no other purpose. To the fullest eXt¢￿t pertJJiticd by law. wc do not accept or assume responsibility to anyone vther than the charitable company and its trustees as a b(Kly, for our audit worK for this report, or for the opinioThs we bave fomrd. Andrew Hill (Senior Statutory Auditor) For and on behalf of HSJ Audit Limited, Sthtutory Auditor Sevem House Hazcll Drive Ncwport South Wal¢s NPIO 8FY 24108122 Dale.. Page 8 RCT Domestic Abuse Services Limited Statement of Financial Activities for the Year Ended 31 March 2022 ncluding Income and Expenditure Account and Statement of Total Recognised Gains and Losses) UTrrestritted rund$ R￿trIcted funds TDt¥Jl 2022 Note Illcon￿ Endowments from: Donations and legacies Charitable activiiies Jnvesiment incollLe 9,102 473,143 361 9.102 1.459,274 361 986.131 Total I￿orne 482,606 986,131 1,468,737 Expenditure on: Charitable activities (406,214) {406.214) 1952,4261 {1.358,640) Total expenditure (952,426) (1,358,640) Nef income Transfers between thnds 76,392 15,176 33,705 (15,176) 110,097 Net movemeni in fi￿d$ 91,568 18,529 110,097 Reeonelliatinn of fllnds Tolal fiwds brought forward 888,477 888,477 Total funds carried fonvard 15 980,045 18,529 998.574 Page 9 Rcf Domestie Abuse Serviees Limited Statement of Financial Activfities for the Year Ended 31 March 2022 Uneluding Income and Expendithre Account and Statement of Total Reeoglllsed Gains and Losses) Unrestrieted f￿ndS Restricted funds Ttst*l 2021 Note Income and Endowments from: Donations and legacies Charilable activities Investment inco￿￿ 10.300 396,942 664 10,300 1,638,651 664 ,241.709 Total income 407,9( 1,241.709 1.649,615 Expendlture un: Charitable activities 1243,756) {1,174,634) (1,418.3W) Total expe]Kliture 243,756) (1,174,634) {1,418,3901 Net income Transfcrs between fimds 164,150 67,075 67.075 (67.tTr751 231,225 Net movement in funds 231.225 231,225 Reconciliation of funds Total ￿ndS brou8ht forward Total funds carri¢d forward 657,252 657,252 15 888.477 888,477 All ofthe charity'$ activities derive from continuing operntions during the dbove two periods. The ￿ndS breakdowu for 2021 is shown in JK)ts 15. Page 10 RCT Domestic Abuse Service5 Limfited (Registration number: 08356730) Balance Sheet as at 31 March 2022 2022 2021 Note Fixed awets Tan￿ble assets li 300.676 304,129 Current assets Debtors Cash at knk and in hand 12 84,374 644,624 90,036 501,238 591,274 728,998 Creditor5: Amounts fauing due within one yeff4r 13 131,1(M)) (6,926} 'et tllrrent A8setS 697,898 584,348 Net assets 998.574 888,477 FuDds of the eharlty: Restrleted funijs 18,529 Unreslricted incorne funds Ur￿estrICted funds 980,045 888,477 Total futtds 15 998,574 888.477 The financial statcments on pages 9 to 22 were approved by the tntstees. and authorised for issu¢ on 18108122 and sign¢d on their behalf by: Mr Philip B Chainnan aud Trustee Pagell RCT Domestic Abuse Service5 Limited Statement of Cash Flow5 for the Year Ended 31 Ma￿h 2022 2022 2021 Note C8sh flows from operatlng actiJqtie% Net cash income 110.097 231,225 Adjustments to Cash flows Irom non4ash item5 Depreciatio Investmcnt income 18,630 (3611 128,366 14,565 (6641 245,126 Working c8Pltal AdJusttDeDts Decrease in debtors Increaselldecreascl in crcditors Net cash l]ows from operating activities Cash flow5 (rom inY¢$tlng *ctivities Interest r¢oeivable and similar income Purchase of tan8Lble fixcd a%sets Net tash flow$ from investing aetivities Net increase in c¥sh and cash equivalents 12 5,662 24,174 6,278 15.625) 13 158,202 245,779 361 (15,1771 664 {29,474) (14,8161 (28.810) 143.386 216,969 Cash and cash equivalenis at l April Cash and cash equivalents at 31 March 501,238 284,269 501,238 644,624 All of thc Cash flows are derived from continuing operations durirlg the above two pcriods. Pa8e 12 RCT Domestic Abuse Servlces Limited Notes to the Financial Statements for the Year Ended 31 March 2022 I Charity statu5 The charity is liinited by guarantee. inco￿￿Tatert in . and ¢onsequently doex not have share capital. Each of thc trusiecs is liable io contribute an amount not exeeeding £1 towards the assets of the charity in the event of liquidation. The addr&ss of its registered office is: Women's Aid Rcf, Compton House First Floor Offjccs 4 & 5 Victoria Square AberdaTe CF44 7 Authori&ed for issue date 2 Accounting ￿lIcleS Summary ofs*nifi¢aDt accountiDg policies and key aeeounting estlmates The principal accvunung policies applied in the preparation of these financial statements are set out below. These policie5 have been consi¥tently dppli¢d i(Tr all the years preseE)ted. unlcs.% othcnvise stat¢(L The financial statcm¥ttts have been prepared in accord*￿t with Accounring and Reporting by Clwities.. Statcment of Recommended Pra¢tice applicabl¢ to chaiities prcparing their accounts in ac¢ordance with the Financial Repllrting Standard applicable in the UK and Repllblic of Ireland (FRS 102) (effective l January 2015) - (Charities SORP (FRS 102)), the binancial Reporting Standard applicablc in the UK and Republic of Jreland (FRS 102). They also comply with the Companies Att 2(K)6 and Charitie8 Act 2011. Basts of preparation Rcf Domestic Abuse Se￿i¢¢s Limited tneeis ihe definition L)f a public benefit entity under FRS 102. Assets and liabilities are initially recognised ai hisiorical cost 01 tr&nsactiOt) value unlc5S Otherwise stated itt the rcl¢vant accounting policy noies. Golttg COD¢ern The Iruste¢s consider that there are no rnaterial uncertainti¢S about the eharity's ability to continue as 8 80iDg concern nor any signiflcant areas of uncertainty that affect thc carrying value of assets h¢ld by th¢ ¢hdrity. Incollle and endowments All incom¢ is re¢i)gnised once the charity has entitlement to the income, il is probable that the income will be received and the amuunt of the income receivable can b¢ measured reliably. andlegueles Donatiotts are reco￿1$¢d when the charity has been notified in writing of both thc amount and s¢ttlcment date. In thc event that a donation is subject to Londitions that require a lei'el of pertornunce by the chority before the charity 15 entitled to the funds, the income is deferr¢d and ni)t reCo￿ls¢d until either those condithons are ￿llY mct, OT the ￿lf1]mcnt of those conditions is wholly within th¢ control of ihe charity and it is probablc that these conditioAs will be fulfilled in the reporting period. Page 13 RCT Domestic Abuse Services Limited Notes to the Financial Statements for the Year Ended 31 Mareh 2022 Inveslmenl iRcome Dividends arc recognised ortce the divideud has been declared and notification has been receivcd of ihe aividend due. Expendlture All cxpenditure is recognised onc¢ Ihere is a legal L)r constructive obligation ttr that ¢xpcnditure, it Is probable settlement is required and the a￿[￿Unt can be me¥8ured reliably. All costs are allocated to the applicable expenditure heoding thai aggregate similar Costs io that category. Wherc costs cannot be dirccdy attributed to particular headin&s they have been allocated on a basis ¢onsislellt with thc u%c of resourccs, with central sthff costs a]loca￿d on the basis of time spent, and depreciation charges allo¢ated nn the portion of the asset'5 Use. Othcr.%upport costs are allocated ba&¢d on the spread of stsff costs. Chdrl¢dble udiviileJ Charitable exp¢nditut¢ comprises tho$c cost5 incurred by the chariry in the delivery of its activities and servic¢s for its. beneficiarie5. It includes both costs that can be allocated direcdy to such activit1¢5 and those costs of an indirect nature necessary to SUPPOrt them. Support costs Support costs include central fi]nction8 and have been allocated to aciivity cost caiegorses on a basis consistcnt with the use of resource8, for example. allocating property eosts by floor areas, or per Capita, siaff costs by thc rime spent and other costs by their usage. Taxation The ¢knty is collsideted to pas$ the tests fct out in Paragraph I Schedul¢ 6 of the Finance Act 2010 and th¢refoTe it meets thc dcfinition of a charitable Company for UK corporation lax purposes. A¢¢ordingly, the charity is potentially cxempt from taxation in respeci of income or capitsl gains received within ¢ategorics covered by Chapter 3 Part I l of the Coryjoration Tax Act 2010 or Section 256 of ihe Taxation of Chargeable Gains Act 1992. to the extent that such income or gains are applied exclusively to charitsble purposes. Tsngiblt flxed 9ssets Individual fixed assets costing £1,000.00 or more are initially recorded at cost. Depree]a*lo￿ and amortisatlon Depreciation is priivided on tangible fixed &ssets so ￿ to write off the cost or valuation. le&8 any estim&ted residual value, over their cxpected u&eful economi¢ lifr & follows-. Asset elass Fittings & equipment Mo*or vehiclcs Freehold property Dcpreti*tloD method and Tate 25 % OD Cost 25Q/o reducing balance 20/0 on cosi Cash and eash equiwalents Cash and c&sh equivalcnt% comprise cash on hand and call deposits. and other short.tetTh highly liquid inv¢strnents that are readily convertible to a known am(Trunt of cash and ale subject to insignifieant risk of change ID value. Page 14 RCT Domestic Abuse Services Limited Note5 to the Finanelal Statement5 for the Year Ended 31 March 2022 Fund structsrt Unrestricted income fund.s are general funds thai are available for use at the trustees's discretion in furtherance of ihe objectives of the charity- Restrictcd income funiL8 are those donated for use in 8 particuldr area or for specifi¢ purposes. the u8c of whicb is rcstrictcd to that area or putpose. 3 1Dcome from donations and legacies Unrestricted fund8 Total 2022 Total 2021 General Donations and l¢g&cies- Donations from individuals 9.102 9,102 10,300 9,102 9,102 10.300 4 Income from charitsble activities Unr¢slricted funds Restricted funds Totxl 2022 Total 2021 Gener*1 Rental InLome Rhondda Cynon Taff Children in Need Fframwaith Grant Iris Saf¢r Merthyr Grant RCT Main G[￿lS South Wales Polsce Big Lottery Grant W¢]sh Govcrnmcnt Capithl grant Covid-19 Relief Grants. Moond8nce Foundation 413,416 413.416 754.883 346,710 756,630 27,313 24.144 59,481 84,147 754.883 24,276 24,276 59,727 20,465 27.286 12,933 93,487 13,240 14.561 25,000 59.727 20,465 27,286 12,933 93,487 13,240 14.561 25.000 42,940 43,985 228,301 25.000 473,143 986,131 1,459,274 1,638,651 Pag¢ 15 RCT Domestic Abuse Services Limited Notes to the Financial Statements for the Year Ended 31 March 2022 5 Investment income Unrestricted fllDds Total 2022 Total 1021 GenerJl Inter¢st receivable and similar inco¥ne,' Interest receivable on bank deposits 361 361 664 6 Expeuditure on charftable *ctivities Unre5tritted runds Restricted Totxl 2022 Tot*1 2021 General Iyote Women's Aid SLatTcosts Allocatcd support ¢05ts 379.052 21,125 6,037 79,780 872,646 458,832 893.771 6,037 517,233 887,6U9 13,548 1,418 390 406,214 952,426 1.358,640 Page 16 RCT Domestic Abuse Servlces Limited Notes to the Financial StatemeDts for the Year Ended 31 March 2022 7 Analysi5 of 511PPOrt <0St5 Support eosts r¢llocated to charitable actlvities Governanee Costs Total 2022 B#$ts of allocation A&B Staff costs Women's Aid 36,335 42,372 Basis ofallocation Reference Method of alloeatlon IOOO/o of associated costs 25fj/0 of key management and admin salaries 8 Net lttcomingloutgoing resource5 Net incoming resources for the ycar include: 21122 2021 Operating leases- other assets Audit fees Depreciation of fixed assets 47,550 4,440 18,630 45.199 4,177 15,054 9 Trll5tees remuneration And expenses No truKees, nor any persons ¢onn¢cted with then], have received any Iemuneration from the charity during the year. No twstees have received any reirnbursed expenses or any other IK7nefits from the charity during tbe year. 10 Staft C05t5 The aggregatc pa)mll costs were as follows.. 2022 2021 StatT costs during the year were: Wages and 5alarJes Social sc¢urity Costs Pension cos 815,701 66,555 11,515 812,525 63,486 11,598 893,771 887,609 Pag¢ 17 RCT Domestic Abuse Services Limited Notes to the Financial Statements for the Year Ended 31 March 2022 The monthly averag¢ numbtr of personb (including senior marvdgement team) employed by the charity during tlke year expressed as full time equivalents was as follows". 2022 2021 No Dircct support Ma￿gen￿rtr and administrativc 34 35 38 39 No employee receivcd ¢moluments of more than £60,000 during the year. The iolal employee benefits of the key manogement pcr%onnel of the charity were £145,340 {2021- £145.187)- J l Tangible fixed assets Land and building$ Motor vehieles C•mputer equipment Toi#l Cost Ai l April 202I Additions 291,300 1,148 39.110 15,177 331.558 15.177 At 31 March 2022 291,300 1.148 54,287 346,735 Depreciatlon Ai l April 2021 CharbFt for the year At 31 March 2022 8,939 5,826 1,148 17 J42 12,804 27,429 18,630 14,765 1,148 30,146 46,059 Nel book value Ai 31 March 2022 276.535 24,141 300.676 At 31 Mar¢h 2021 282,361 21,768 304,129 Incl￿ed within the net book Yaluc of land and buildsngs abov¢ iy £82.694 {2021 £84,417) in rcspect of frethold land and buildings and £193,841 (2021- £197.944) in Te5P¢Ct of leaseholth. 12 Debtors 2022 2021 Trade debtors Prepayments 69.765 14,609 82.854 7,182 84,374 90,036 Page l il RCT Domestic Abuse Services Limited Notes to the Financial Statements for tbe Year Ended 31 March 2022 13 Creditors: amounts falling due ￿thi￿ one year 2022 2021 Other iaxation and social security Other creditors Accrnals 15.392 5,964 9,744 2,991 3,935 31,100 6,926 14 Obligatiott$ under leases and hire p￿r¢￿SSe Contracts Operating lease commitments Tothl fikturc minimum l¢&fc payments under non•canceltable operaling leases are as follows.. 2022 2021 Land buildlllgs Within one year Belween one and five years Atkn fjvc years 18,000 54.000 i #,000 18,0(N) 54,000 36,000 90,000 108.000 Page 19 RCT Domestic Abuse Services Limited Notes to the Financial Statements for the Year Ended 31 March 2022 15 Funds Balance At 31 March 21122 Bal¥Jnee At I Aprll 2021 IDcoming resources Re50urees expended Tran$Ctrs UThrestricted furtds Genernl General Funds 888,477 482,606 (406,214) {74.824) 890,045 D￿l£n￿led Recruittnent & Staffin8 Capital & equipment 75,000 15,000 75,000 15,000 90,000 90.000 Tot41 Unrestricted funds 888,477 482,606 (406,214) 15,176 980.045 Restricted fllnds RCT Floating & Refug¢ Support Fframwaith Big Lottery Welsh Gtsvernment C4)ital Grant Covid Relief Grants RCT Main Grants Moondan¢e Foiumjation South Wales Police Merthyr Trdfil Capital Grants Total restricted funds 754,883 24.276 93,487 (754,883) (24.276} (93,487) 13,240 14,561 27,286 25.0(X) 12.933 20,465 13,240 {14,561) {27,286) 125,000) 112.933) (15,176) 5,289 986.131 (952.4261 (15,176) 18,529 Total fuDds 888,477 1,468,737 (1,358,640) 998.574 Page 20 RCT DO￿eStiC Abuse Services Limited Notes to the ￿nanCIal Statements for the Year Ended 31 March 2022 Balance at 31 March 2021 Balanee at I April 2020 Incomlng resources Resollrces cxpeDded Tr#n$fers Unrestricted fund General General Funds 657,252 407,906 {243.756) 67,075 888,477 Restri¢t¢d fund5 RCT Floating & Re￿ge Support Ffram￿Ith Saf¢T Rhondda RCTCBC- Capiial fund Children in Need Big Lottery Welsh GoverntrRnt Capital Grant Covid Relief Grants RCT Main Grants St Martin'8 in the Field Moondknce Foundation 709,149 24,144 84,147 23,090 27.313 42,940 (709,149) {24,144) (84,147) 123.0901 {27,313) (42,940) 43.985 228,301 24,391 9,249 25,000 143,985) (228,301) (24,391) (9,249) 125,OQO) Total restricted funds 1,241.709 (1,174.634) (67,0751 Totsl funds 657,252 1.649.615 1,418,390) 888,477 Page21 RCT Domestic Abuse Services Limited Trlotes to the Financial Statements for the Year Ended 31 March 2022 The specific pwposcs for which the funds ar¢ to be applied ar¢ as follows.. The RCT Floating Support & R¢fuge Support Funding relates to a grant given by Rhondda Cynon Taff Couttcil for ongoing servicc costs. Thc l￿fra￿Walth fund was received as a contribution tuwards the Outreach Children's Support worker and the STAR Project. The Big Lottery Grant was provided For the provision of a Voluntcer co-ordinator. Thc Wclsh Government Capital Grant was provided to fi￿d the purchase and renovation of the the charities prcmises, notably the Saf¢r Rhondd& Centre in Ton)yandy. Thc Church Fund and CAF grants. were provided in the year to financc new equipment purchases required for thc charlies premises. The Covid-19 r¢stricted fut￿ represents grants receivcd spccifically for support and cuntinuation of services during the pandemiL. This includes fun(ts received from RCT, the Regional Police & Crime cOn￿lS1o￿tr, BBC Children in N¢e