Registered Charity Number: 1155902 Registered Company Number: CE000857 Gloucestershire Rape and Sexual Abuse Centre Board of Trustees Annual Report and Financial Statements For the Year Ended 31 March 2024
Gloucestershire Rape and Sexual Abuse Centre Board of Trustees Annual Report and Financial Statements For the Year Ended 31 March 2024 Charity Information Trustees Trustees who served during the year and up to the date of this reportwere as follows: Cate Hemingway Co-chair Honor Binning Amy Hale Dr Nicola Jones Danielle Vincent Samantha Puddy Helen Williams Helen Bromley Julia Davey Natalie Limbrick Dr Louise Livesey Amy Norton Zoe Stoddart Co-chair Appointed May 2024 Resigned Jan 2024 Resigned May 2024 Resigned Jan 2024 Resigned March 2024 Resigned Sept 2023 Resigned Nov 2023 Key management personnel: The key management personnel during the financialyearto 31 March 2024were: Gilli Appleby CEO Rachel HoLe Services and Training Manager Independent Examiner Griff iths MarshalL 4th Floor, Llanthony Warehouse The Docks GLoucester GL12EH Bankers UnityTrust Bank 4 Brindley Place Birmingham B12JB Registered off ice PO Box 3292 GLoucester Gloucestershire GL19HW Registered charity number: 1155902, Registered company number: CE000857
Gloucestershlre Rape and Sexual Abuse Centre Board of Trustees Annual Report and Flnancial Statements For the Year Ended 31 March 2024 Trustees Report The Trustees present their report and examined financial statements for the year ended 31 March 2024. The 'charity information, set out on page 1 form part of this report. The financial statements comply with the Charities Act 2011. the Companies Act 2006, the Memorandum and 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 (FRS 102) (effective 1 January 2019}. Objectives and activities Purpose and aims The charity's purposes, as set out in the objects contained in the company's memorandum of association are To relieve the emotional, psychoLogical andlor physical distress of people who have experienced sexual violence, especiaLlywomen and girLs,' and To educate the public around the nature and extent of sexual violence and its impact on people, especially on women and girls GRASAC strategic aims for 2023- 2026 are to: relieve the emotional, psychological andl or physical distress of people, especially women and girls who have experienced sexualviolence 2. empower people, especiaLlywomen and girls, to find their own way of living in a future unconnected to their traumatic past 3. educate the public about the nature of sexual violence and its impacts, especially on women and girls 4. be part of the movement towards a world free of sexual violence Ensuring our work dellvers our aims We review our aims, objectives and activities each year. This review looks at what we have achieved and the outcomes of ourwork in the previous 12 months, the success of each key activity and the benefits they have brought to those people that we are set up to help. The review also helps to ensure that our aims, objectives and activities remain focused on our stated purposes. We consult with service users, staff, volunteers and external partners. In shaping our objectives for the year and planning our activities, the Trustees have considered the Charity Commission's guidance on public benefit, including the guidance'Public Benefit: Runninga Charity (PB2)'. The focus of our work The strategic aims focus on direct services and ourworkto educate and to change society. Our approach to achieving these aims is informed by four principles Our seNices are of high quality: clients must be confident that theywill receive an excelLent service; we have achieved RCEW'S National Service Standards and aspire to exceed them.
Gloucestershire Rape and Sexual Abuse Centre Board of Trustees Annual Report and Flnanclal Statements For the Year Ended 31 March 2024 We will grow so we can reach under-served women and girls in Gloucestershire who have often waited years to be heard. We will evidence need through improved data collection so we can widen our service provision. Our services need to be sustainable: all survivors, especially women and girls, deseNe access to stable specialist services; we will continue to make the case for Long-term, dedicated funding and will ensure our organisation is robust. We need to be informed bythe voices of survivors; their experiences and voices must be heard, and we WILL continue to promote survivors, rights. How our activlties deliverpublic benefit GRASAC recognises that the impact of sexual vioLence can affect victim-survivors, mental health, emotional and psychological development, family and reLationships, work, and physical health. Sexual violence is sometimes the identifiable trigger point leading to addiction, violent relationships, professional sex working and homelessness. GRASAC helps victim-survivors of all ages access their rights, navigate the CJS, improve their welLbeing and ability to function, reduce trauma symptoms and the risk of repeat victimisation. Feedback from clients across our services consistently demonstrates the positive impact of ourwork. Through education and campaigning, GRASC aims to raise public awareness of the reality and impact of rape and sexual violence and ensures victim-survivors are informed of the support services available. GRASAC recognises the intersectional and unique factors of every victim-SUNivor's experience. Our services are accessible and include specialist services targeted at, and designed for. aLI communities. This has included community-based and speciaLisms in services for global majority communities, LGBTQ+ clients and people with Learning Disabilities and Autism. We ensure victim-survivors, voices inform and shape our service deLivery. GRASAC is the lead provider of support and advocacy for survivors of sexuaL violence in Gloucestershire. In addition, and crucially, we work alongside a wide network of frontline health, social, housing and educational services providing a joined-up and holistic approach to support. All our charitable activities are undertaken to further our charitable purposes for the public benefit.
Gloucestershire Rape and Sexual Abuse Centre Board of Trustees Annual Report and Financial Statements For the Year Ended 31 March 2024 Achievements and Performance This annual report demonstrates the breadth of work carried out by committed staff and volunteers on behalf of clients. As a trustee board, we are particularly moved by the number of compliments and positive feedback received from both clients and from professionals that referto orwork in partnershipwith us. GRASAC supported over 800 clients in this last year, offering more than 5,640 hours of cLients support. We are pleased that we have maintained our excellent support Levels. 32 % of our clients were under 18years with 2¥0 under 13 years. 909/0 of clients identified as female, 8¥0 male, 0.8 % non-binary and 0.6¢Yo as trans. GRASAC continued to provide the following core services across Gloucestershire through a mixture of in-person, online, phone and email, reflecting the geography of the areas and the needs of clients (who, for some, find virtual support more accessible). Emotional / Therapeutic Support- Specialist support work provides emotional, practical and advocacy support for victim- survivors. Specialist support workers offer individuals the space and time, to talk through their thoughts, feelings and options through up to 20 sessions of 1.1 support for individuals aged 13+. Independent Sexual Violence Advlsers (ISVA)- ISVAS (including children's ISVAS) offer confidentiaL specialist support providing practical help and emotional support to anyone who has been raped or sexually assaulted at anytime in their lives regardless of whether they wish to report to the police. ISVAS support survivorslvictims to decide if theywish to report to the police, provide information about the legal process and individuals, rights. They also liaise with the police and prosecution service. advocate on the individual's behalf and provide support through anytrial process, as well as make and support referrals to other services to meet other identified needs. Group Work- We have continued to offer group work which incorporates psychoeducational and holistic/seLf-care approaches. This year we have particularly focused on community-ba8ed peer groups. Some of our groups have also been survivor led recognisingthe power of healing alongside people with shared experience. The Phoenix Programme (a six-session programme for young girls who have experienced sexual violence focused on empowerment, healthy relationships and coping mechanisms) has provided an opportunity to engage with education providers across the County. Sessions are held in paraLlel for their parents and carers (incLuding grandparents).
Gloucestershire Rape and Sexual Abuse Centre Board of Trustees Annual Report and Financial SLgtements For the Year Ended 31 March 2024 Phone and e- support- We provide direct access emotional support through our telephone and e-support facilities five days a week for anyone wishing to seek advice and/or support whether for themselves or someone they care about-this support can be accessed anonymously. Online resources - Self-help resources and guides continue to be available through our website. Tralnlng- We have continued to offer training and workshops on a variety of topics including consent and understanding sexual violence to a wide range of audiences across schools, statutory, corporate and VCSE sectors. Partnership working- GRASAC continues to beLieve in and champion partnership working, working with our partners to deliver service, share best practise, and develop innovative approaches to support. Ourteam has grown, thanks to increased funding, so that we have been abLe to increase our offer of emotional support to both adults from minoritygroups in ourcommunityand young people and, employed additionaL ISVAslChlSVAs which has helped to reduce waitingtimes for this service. Following the return to face-to-face services after the difficult Covid restrictions. our focus for the year has been on maintaining and developing our services. Our ruraLLy based offices have proved to be a comfortable and positive environment from which to work and offer client-based services. Volunteers continue to be a valuable and cruciaL part of GRASAC and our offer by and for volunteers is a priority for us to develop in 2024125. Volunteers primarily support our groupwork and fundraising. We want to extend our thanks and gratitude to all the staff and volunteers who have shown such commitment and dedication in ensuringthat we continue to provide consistent and high- qualityseNice to ourcLients. Financial review Flnanclal summary Income in the year totalled £689,014 (2023: £726,461) of which £624,506 {2023.' £707,922) came from grantfundingfrom a number of different bodies (see note 3 to the financiaL statements}. These funds were used to provide a range of seNices, including the Independent Sexual Violence Advisers. one-to-one support, helpline, e-mail, text and on-line support to relieve the trauma and distress of those who have experienced sexual violence Expenditure in the year totalled £693,459 (2023: £652,921) of which £691,932 {2023: £652,878) reLated to charitable activities, the most sizeabLe being staff costs which totalLed £538,855 (2023: £504,168).
Gloucestershire Rape and Sexual Abuse Centre Board of Trustees Annual Report and Financial Statements For the Year Ended 31 March 2024 Total reserves as at 31 March 2024 were £587,721 {2023: £592,166) of which £367,285 (2023: £254,871) was unrestricted and £220,436 {2023: £337,295) was restricted and unavailable for the general purposes of the charity. Of the unrestricted funds none have been designated {2023: none). Reserves policy The level of income retained in reserves is based on a realistic assessment of contractual obligations to staff (i.e. maternity, sickness and redundancy payl, running cost contingencies, winding up and diLapidation costs, risk management and a contingency for any unanticipated reductions in income. Due to the nature of GRASACS work, it is vitaL that advocacy and therapeutic support are completed for each client in a sensitive and timely manner. Therefore, we set reserves at 5 months of delivery costs to enable us to prioritise the continuation and safe ending of all work. Statement of going concern After reviewingthe charity's forecasts and projections and its reserves, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operation for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements The main risk to organisation's ability to continue as a going concern is the Loss of significant funding. In order to mitigate this risk, the organisation have implemented a funding plan that increases its work with otherfunding bodies and diversifies our portfolio of funders. Increased efforts have been made in 2023124 to grow our networking opportunities across the Gloucestershire community and to seek non-recurrentfunds from corporate supporters. We continue to develop the internal structure of the organisation to ensure that it is lean and adaptable. Staffing levels have been challenging during this year, with a higherthan expected level of sickness and absence. Steps are beingtaken, alongside existing EAP and support mechanisms, to provide additional support for all staff Structure, governance and management Governing document The charity is a Charitable Incorporated Organisation. It is a charity registered with the Charity Commission. Anyone aged over 18 years of age can become a member of the charity and there are currently 19 members111 trustees and 8 volunteers) (2022: 35, 2023: 19). Appointment of Trustees Trustees are elected by members of the charity or co-opted and elected at General Meetings. The two voLunteer representatives are fulltrustees but must declare a conflict of interestwhere there are matters being discussed that relate to their capacity as volunteers Trustee induction and training AIL newTrustees receive an induction into the work of the charity as well as an introduction into the role of a trustee and its responsibilities. The induction process for newTrustees also
Gloucestershire Rape and Sexual Abuse Centre Board of Trustees Annual Report and Financial SLgtements For the Year Ended 31 March 2024 includes training and development days. Trustees are encouraged to attend appropriate externaL training events where these will facilitate the undertaking of their role Organisation The Board of Trustees, which cannot have Less than three or more than twelve members, administers the charity. The Board of Trustees normally meets every second month. A CEO is appointed by the Trustees to manage the day-to-day operations of the charity. To facilitate effective operations, the CEO has delegated authority, within terms of delegation approved by the Trustees, for operational matters including finance, employment and service deLivery related activities Confllcts of interest None of the Trustees receive remuneration or other benefit for their work with the charity. Any connection between a trustee or senior manager and a potentiaL employee, suppLier or service provider must be disclosed to the full Board of Trustees in the same way as any other contractual relationship with a related party. As part of the recruitment process all Trustees complete a Conflict of Interest Statement. In addition a Register of Trustees, Interests is collated and recorded annually. At each Board meeting, allTrustees must declare any changes to their conflicts of interest Remuneratlon pollcy The pay of all staff is reviewed annually and are normally (funding permitted) increased in accordance with inflation and annuaL earnings. Pay benchmarking is carried out periodically and where required for recruitment of new posts through internet searching for similar posts and discussion with partner agencies delivering sexual violence services across the country in the Rape Crisis network Risk management The Trustees hold a Risk Register documenting the major risks facingthe charity along with mitigating actions. This is reviewed on a regular basis as part of the rolLing timetable of the Board of Trustees. The following are considered by the Board of Trustees to be 'red' risks meaningthatthere is a high probability of them occurring and, if thiswere to happen, there would be a significant impact on the organisation Loss of key personnel- GRASAC has a comprehensive HR policy framework and development plans in place. All key management positions are currently filled. The revised policy and associated contracts of empLoyment stipulate that key personnel have an extended (3 month) notice period which allows sufficient time for recruitment Loss of significant funding - The strategic plan includes a funding plan, which is reviewed by the Board of Trustees in their bi-monthly meetings. External strategy- Changes in the external environment due to the elongated health pandemic could not have been foreseen but we are continuing to work with alL current funders and potential funders to ensure future financial security. We have now returned to folLowing the action plan set out in the three year strategy.
Gloucestershire Rape and Sexual Abuse Centre Board of Trustees Annual Report and Financial Statements For the Year Ended 31 March 2024 Plan for future periods GRASAC has identified the following strategic priorities for 2024125 to relieve the distress of people who have experienced sexual violence to empower people to find their own way of living in future to educate the public about the nature of sexualviolence and its impact; and to be part ofthe movement towards a world free of sexualviolence" and Diversification of funding streams to provide further stabilityto core services and to fund new initiatives By order of the Board of Trustees Co-chair of Trustees Date 18 November 2024 Trustees, responsibilities in relation to the financial statements The trustees, who are also the directors for the purpose of company law, are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company Law requires the trustees to prepare financial statements for each financialyear which give a true and fairview of the state of affairs of the charity and of the incoming resources and application of resources, incLudingthe income and expenditure, of the charitabLe company for that year. In preparingthese financial statements, the trustees are required to: select suitable accounting policies and then applythem consistentLy' observe the methods and principles in the Charities SORP. makejudgements and estimates that are reasonable and prudent. state whether appLicable UK Accounting Standards have been foLlowed, subject to any material 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 charitywill continue in operation The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements complywith the Companies Act 2006. They are also responsible for safeguardingthe assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Gloucestershire Rape and Sexual Abuse Centre Board of Trustees Annual Report and Financial Statements For the Year Ended 31 March 2024 The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Statement as to disclosure to our Independent Examiner In so far as the Trustees are aware at the time of approving ourTrustees' annual report: There is no relevant information. being information needed by the Independent Examiner in connection with preparingtheir report, of this the Independent Examiner is unaware; and The Trustees, having made enquiries of fellow directors and the Independent Examiner that they ought to have individuallytaken, have each taken all steps that she is obLiged to take as a director in order to make herself aware of any information relevant to the Independent Examination and to establish that the Independent Examiner is aware of that information By order of the Board of Trustees Date 18 November 2024
Gloucestershire Rape and Sexual Abuse Centre Independent Examiner's Report To the Trustees of Gloucestershire Rape and Sexual Abuse Centre I report to the trustees on my examination of the financial statements of Gloucestershire Rape & Sexual Abuse Centre (the charity) forthe year ended 31 March 2024. Responsibilities and basis of report As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act). Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's financiaL statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed aLI the applicable Directions given by the Charity Commission under section 145(5){b) of the 2011 Act. Independent examiner's statement Since the charity's gross income exceeded £250,000 your examiner must be a member of a body Listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of ICAEW, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or 2 the financial statements do not accord with those records; or 3 the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement thatthe accounts give a true and fairviewwhich is not a matter considered as part of an independent examination; or the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities appLicabLe to charities preparing their accounts in accordance with the Financial Reportingstandard appLicable in the UK and Republic of Ireland (FRS 102). 10
Gloucestershire Rape and Sexual Abuse Centre Independent Examiner's Report To the Trustees of Gloucestershlre Rape and Sexual Abuse Cent I have no concerns and have come across no other matters in connection with the examination towhich attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Stephen Humphrles FCA Independent Examiner Griff iths Marshall th 4 Floor, Llanthony Warehouse The Docks Gloucester GL12EH Dated IITrt 11
Gloucestershlre Rape and Sexual Abuse Centre Board of Trustees Annual Report and Financial Statements Statement of financial activities for the year ended 31 March 2024 2024 2023 Unrestricted Restrlcted funds funds Total funds Total funds Note Incoming resources Donations Charitable activities Other 49.198 5,032 54,230 10,733 624,506 624,506 707,922 10,278 10,278 2,377 49,198 639,816 689,014 726,461 Expenditure on: Raisingfunds CharitabLe activities 1,527 1527 43 691,932 691,932 652,878 Net incomel{expenditure) 47,671 (52,116) (4,445) 73,540 Transfer between funds 64,743 (64,743) Net movement in funds 112,414 (116.859) (4,445) 73,540 Reconciliation in funds TotaL funds brought forward 254,871 337,295 592,166 518,626 Total funds carried forward 367,285 220,436 587,721 592,166 The statement of financial activities includes all gains and losses recognised in the year. AIL income and expenditure derive from continuing activities. 12
Gloucestershire Rape and Sexual Abuse Centre Board of Trustees Annual Report and Financlal Statements ststement of financial position as at 31 March 2024 Note 2024 2023 CURRENT ASSETS Debtors Cash at bank and in hand 10 2.002 594,490 5,632 606,663 596,492 612,295 LIABILITIES Amount falling due within one year 11 (8,771) {20,129) NET CURRENT ASSErs 587,721 592,166 NET ASSETS 587,721 592,166 THE FUNDS OFTHE CHARITY Unrestricted funds Restricted income funds 367,285 220,436 254,871 337,295 TOTAL CHARITY FUNDS 587.721 592,166 The trustees are satisfied that the company is entitled to exemption from the requirement to obtain an audit undersection 477 of the Companies Act 2006. The members have not required the company to obtain an audit in accordance with section 476 of the Act. The directors acknowLedge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The accounts have been prepared and delivered in accordance with the speciaL provisions applicabLe to companies subjectto the small companies regime. Approved bythe Board of Trustees on 18 November 2024 and signed on its behalf by: Amy Hale, Co-chair 13
Gloucestershire Rape and Sexual Abuse Centre Board of Trustees Annual Report and Financial Statements Statement of Cash Flows for the year ended 31 March 2024 2024 2023 Cashflows from operating actlvitles Net income for reporting period Adjustments for: Decrease/(increase) in debtors Increasel(decrease) in creditors (4,445) 73,540 3,630 {11,358) (4,582) 8,098 (12,173) 77,056 Change in cash and cash equivalents in the reporting period (12,173) 77,056 Cash and cash equivalents at the beginning of the reporting period 606,663 529,607 Cash and cash equivalents at the end of the reportlng period 594,490 606,663 14
Gloucestershire Rape and Sexual Abuse Centre Board of Trustees Annual Report and Financial Statements Notes to the accounts for the year ended 31 March 2024 Summary of slgnlficant accounting policies Charltylnformation GLoucestershire Rape and Sexual Abuse Centre is a Charitable Incorporated Organisation (CIO) incorporated in England and Wales. The registered office is PO Box 3292, Glouceste, GL19HW Accounting Conventlon The financial statements have been prepared in accordance with 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) (eff ective 1 January 2019) - (Charities SORP (FRS 102}}, the Financial Reportingstandard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Gloucestershire Rape and Sexual Abuse Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. 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 £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. Golng concern The charity reported a cash outflow of £{12,173} (2023: £77,056, inflow) for the year. Closing reserves as at 31 March 2024 were £587,721, (2023: £592,166), of which £367,285 {2023: £254,871) were unrestricted. The Trustees have reviewed the circumstances of the charity and consider that adequate resources continue to be avaiLable to fund the activitiés of the organisation for the foreseeable future. The Trustees are therefore of the view that the charity is a going concern. Income Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income from government and other grants. whether'capital, grants or'revenue, grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. 15
Gloucestershire Rape and Sexual Abuse Centre Board of Trustees Annual Report and Financial Statements Notes to the accounts for the year ended 31 March 2024 Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met. Donated servlc8S Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the giftto the charitywhich is the amount the charitywould have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. In accordance with the Charities SORP (FRS 102) the general volunteer time is not recognised in the financial statements. Refer to the Trustees, annual report for more information about their contribution. Interest recelvable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. Fund accounting Unrestricted funds are available to spend on activities that further any of the purposes of charity. Restricted funds are amounts which the funder has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity. Expendlture and Irrecoverable VA T Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: -costs of raising funds and their associated support costs. Expenditure on charitable activities includes the costs associated with the provision of services to service users along with the production of materials and educationaL activities undertaken to further the purposes of the charity and their associated support costs. Other expenditure represents those items not falling into any other heading. 16
Gloucestershire Rape and Sexual Abuse Centre Board of Trustees Annual Report and Financial Statements Notes to the accounts for the year ended 31 March 2024 Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. Debtors Short term debtors are measured at transaction price {which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequentLy measured at amortised cost determined using the effective interest method, less any impairment Losses for bad and doubtful debts. Credltors Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial Liabilities are initially recognised at transaction price net of any transaction costs and subsequentLy measured at amortised cost determined using the effective interest method. Pensions Contributions to defined contribution plans are expensed in the period to which they relate. Income from donations 2024 2023 Gifts Grants of a general nature 54,230 16,162 54,230 1,800 The Charity benefits greatly from the invoLvement and enthusiastic support of its many volunteers, details of which are given in ourannual report. In accordance with FRS102 and the Charities SORP (FRS102}. the economic contribution of general volunteers is not recognised in the accounts. 17
Gloucestershire Rape and Sexual Abuse Centre Board of Trustees Annual Report and Financial Statements Notes to the accounts for the year ended 31 March 2024 Income f rom charltable actlvitles 2024 2023 Police and Crime Commissioner NHSCCG Ministry of Justice Children in Need Lloyds Bank Foundation Barnwood Trust 425.931 55.305 92,277 447,357 56,333 110,817 44,253 27,250 21,912 25,000 25,993 624,506 707.922 Expendlture of ralsingfunds In the year ended 31 March 2024, expenditure of £3219 (2023: £43) was incurred on raisingfunds, all of which was unrestricted. There are no support costs associated with these activities in either the current or prior year. 18
Gloucestershire Rape and Sexual Abuse Centre Board of Trustees Annual Report and Flnancial Statements Notes to the accounts for the year ended 31 March 2024 Expenditure of charitable activities Charitable actlvltes Support costs 2024 Total 2023 Total Incomlng resources Staff costs Support and development (staff and volunteers Travel and subsistence (staff and volunteers Consultants IT and telephone costs Rent and office costs Insurance Printing, postage and stationery Promotion Equipment and maintenance Professional fees Client support General expenses Governance Bank charges 466,152 72,703 538,855 504,168 20,148 4,874 25,022 20.870 21,988 107 24,161 22,383 808 22.796 107 24,713 43,131 828 3,526 12,046 6.168 11.708 2.201 418 171 248 18.614 552 20,748 828 1,424 19,796 45,567 770 4,749 10,798 3,685 9,627 13,488 264 234 2,102 12,046 5,738 430 11,708 1.791 418 171 242 242 410 575,235 116,697 691,932 652,878 Independent examiner's remuneration 2024 2023 Independent examination fees 1,500 1,440 19
Gloucestershlre Rape and Sexual Abuse Centre Board of Trustees Annual Report and Financial Statements Notes to the accounts for the year ended 31 March 2024 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel 2024 2023 Salaries and wages Social security costs Pension costs 480,760 30,142 27,953 441,804 36,517 25,847 538,855 504,168 No employees had employee benefits in excess of £60,000 (2023: None). Pension costs are allocated to funds in proportion to the related staffing costs incurred. Forthe financialyear ended 31 March 2024. the key management personnel ofthe charity were: Trustees, Director and Service Delivery Manager. The total employee benefits of the key management personnel of the charity were £89,617 (2023: 285,767). The Trustees were not paid and did not receive any other benefits from employment in the year {2023.' £ Nil). No trustee received payment for professional or other services supplied to the charity (2023: £ Nil). Staff numbers The average headcount for the reporting period was 21 staff (2023: 19). The average number of full-time equivalent employees (including casuaL and part-time staffj during the year was 20 (2023: 17.5). The average number of fulL-time staff was 16 {2023: 12) and the average number of part- time staff was 5 (2023: 7) in the reporting period. 20
Gloucestershire Rape and Sexual Abuse Centre Board of Trustees Annual Report and Financial Statements Notes to the accounts for the year ended 31 March 2024 Corporation tax The charity is exempt from tax on income and gains fallingwithin Section 505 of the Taxes Act 1988 or Section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives. 10 Debtors 2024 2023 Prepayments and accrued income Otherdebtors 540 1,462 938 4,694 2,002 5,632 11 Creditors: amounts falling due within one year 2024 2023 Accruals Other creditors 2,478 6,293 14,526 5,603 8,771 20,129 21
Gloucestershire Rape and Sexual Abuse Centre Board of Trustees Annual Report and Financial Statements Notes to the accounts for the year ended 31 March 2024 12 Analysis of charitable funds Balance at Incoming Resources Balanc6 at April 2023 resources expended Transfers March 2024 Unrestricted funds Unrestricted fund 254,871 49,198 {1,526) 64,743 367,286 Restricted funds Police and Crime Commissloner 179,860 NHS Clinicalcommissioning Group 68,383 Ministry of Justlce Children in Need 425,931 (455,591) (38,864) 55,305 (54,191) {13,491} 92,277 (90,166) (2,111) (8,114) (49,478) (3,868) (10,277) (28,831) (1,693) 111.336 56,006 8,114 52,250 6,650 21,912 126 Lloyds Foundation Groups Barnwood Trust 25,000 15,275 24,461 1,567 27,772 7,780 17,542 Donations Fluck Fund etc Total charltyfunds 337,295 639,816 (691,932) (64,743) 220,436 Analysis of charitable funds for year ended 31 March 2023 Balance at Incoming Resources Balance at April 2022 resources expended Transfers March 2023 Unrestricted funds Unrestricted fund 238,383 14.898 (43) 1,633 254.871 Restricted funds Pollce and Crime Commissioner 155.374 NHS Clinical CommissloningGroup 84,986 Ministry of Justice Chlldren in Need 447,357 (422,871) 56,333 (72,936) 110,817 (110,817) 44,253 (43,822) 27,250 2,377 21,912 1,264 179,860 68,383 7,683 25,000 7,200 8,114 52,250 6,650 21,912 126 Lloyds Foundation Groups BarnwoodTrust (1,294) (1,633) Donations Fluck Fund etc (1,138) Total charlty funds 280,243 711,563 (652,878) (1,633) 337,295 22
Gloucestershire Rape and Sexual Abuse Centre Board of Trustees Annual Report and Financial SLgtements Notes to the accounts for the year ended 31 March 2024 13 Analysis of net assets between funds Unrestricted Funds Restricted Funds Total Cash at bank and in hand Current assets Current liabilities 367,285 227,205 2,002 {8771) 594,490 2,002 {8771) 367,285 220,436 587.721 14 Related party transactions There were no related party transactions in the financial year ended 31 March 2024 (2023: £Nil). 15 Capital commitments At 31 March 2024, the organisation had £NiL (2023: £Nil) capital commitments. 16 Financial instruments 2024 2023 Financial assets Cash Other debtors 594,490 1,462 606,663 1,050 595,952 607,713 Financial liabilities Credit cards 236 1,653 8.771 20,129 23
Gloucestershire Rape and Sexual Abuse Centre Board of Trustees Annual Report and Financial Statements Notes to the accounts for the year ended 31 March 2024 17 Legal status of the Charlty The charity is a Charitable Incorporated Organisation. In the event of the charity being wound up, the members have no liabilityto contribute to its assets and no personal responsibilityfor settling its debts and liabilities. 24