## **Charity Registration Number. 1166591**
# **BARNSLEY SEXUAL ABUSE & RAPE CRISIS SERVICES (BSARCS)**
## **REPORT AND ACCOUNTS**
**YEAR ENDED 31 MARCH 2023**
**BARNSLEY SEXUAL ABUSE & RAPE CRISIS SERVICES**
**TRUSTEES’ REPORT AND ACCOUNTS**
## **YEAR ENDED 31 MARCH 2023**
## **CONTENTS**
||**Page**|
|---|---|
|Legal and administrative information|3|
|Trustees’ report|4 - 9|
|Independent Examiner’s Report|10|
|Statement of financial activities|11|
|Balance sheet|12|
|Statement of cash flows|13|
|Notes to the financial statements|14 - 21|
Page 2
**BARNSLEY SEXUAL ABUSE & RAPE CRISIS SERVICES LEGAL AND ADMINISTRATIVE INFORMATION**
## **YEAR ENDED 31 MARCH 2023**
**_______**
|**Full name:**|**Barnsley Sexual Abuse & Rape Crisis Services**|
|---|---|
|**Registered charity number:**|1166591|
|**Registered office & principal**||
|**address:**|P O BOX 775|
||Barnsley|
||S70 9PL|
|**Trustees:**|J Baker -_appointed 09/06/2022_|
||K Firth|
||J Jones -_resigned 24/11/2022_|
||J Keen|
||K Lewis -_resigned 30/06/2022_|
||S N Powell|
||F Stephenson|
||A D Wilkinson|
|**Chairperson:**|F Stephenson|
|**Treasurer:**|K Firth|
|**Chief Executive Officer:**|L Casserly|
|**Bankers:**|United Trust Bank|
||Lloyds Bank plc|
||Charity Bank Limited|
||Nationwide Building Society|
||Redwood Bank|
|**Independent Examiner:**|Angela Hayes|
||Community Accountant|
||22 Brocklehurst Avenue|
||Barnsley|
||S70 3EE|
Page 3
**BARNSLEY SEXUAL ABUSE & RAPE CRISIS SERVICES**
## **TRUSTEES’ REPORT**
## **YEAR ENDED 31 MARCH 2023**
The trustees present their annual report and accounts for the year ending 31 March 2023.
The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **Structure, governance and management**
Barnsley Sexual Abuse & Rape Crisis Services (BSARCS) is a Charitable Incorporated Organisation (CIO), registered with the Charity Commission and governed by its Constitution.
The CIO was incorporated on 18 April 2016 and commenced its activities on 01 April 2017. However, the organisation has been in existence since 1989. Prior to the incorporation of the CIO, BSARCS operated as an unincorporated charity (registration number 1001452) The CIO acquired the charitable funds and activities of registered charity number 1001452 on 01 April 2017. The members of the CIO are the charity trustees. Membership of the CIO cannot be transferred to anyone else. If the CIO is wound up, the liability of each member to contribute to the assets of the charity is limited to a sum not exceeding £1.
The affairs of the charity are managed by the trustees, who may exercise all the powers of the charity. The trustees delegate day-to-day management to the Chief Executive Officer, Lynne Casserly.
## **Appointment of trustees**
The trustees are appointed by a resolution passed at a properly convened meeting of the Charity Trustees. The trustees, when complete, consist of at least three, there is no maximum number of charity trustees that may be appointed to the CIO. The trustees who served during the year, and to the date of the signing of this report, are listed on page 3.
## **Trustee training and induction**
All trustees are given a copy of the Trustee Handbook with information about the charity, the role of the trustee and relevant policies and procedures. Trustees are also provided with copies of the current version of the constitution and the latest Annual Report & Accounts. New trustees are invited to attend a Board meeting to observe, have an induction meeting with the Chair and are offered a review meeting on completion of the first 6 months.
## **Related parties**
The trustees consider that there are no related parties to the charity.
## **Risk management**
The trustees examine the major risks that the charity faces and put into operation systems so that necessary steps can be taken to lessen these risks. The charity attained national service standards of the Survivors Trust UK that contain an approved and accredited risk management policy which is reviewed regularly by the trustees. The major risks that the charity faces are loss of funding and the risk that sexual violence does not have a voice or profile in Barnsley. Risk to funding is managed by working to maintain a 6-month reserve and ensuring funding is obtained from more than one source. Risk to profile is minimised by ensuring regular attendance at strategic boards and forums and the development of the training service.
Page 4
**BARNSLEY SEXUAL ABUSE & RAPE CRISIS SERVICES**
## **TRUSTEES’ REPORT continued YEAR ENDED 31 MARCH 2023**
## **Charitable aims and objectives**
BSARCS is a charitable voluntary organisation that exists to support people who have been affected by sexual violence at any time in their lives. We recognise that sexual violence can affect everyone, regardless of gender, race, religion, culture, sexuality, age or disability.
The principle objective of the charity is to relieve the mental and physical distress of mainly, but not entirely, women who have experienced sexual violence at any time in their lives.
## **Strategy**
In order to achieve its aims, BSARCS plan is to:
- Offer a range of flexible support that clients can easily access.
- Ensure staff are trained and supported to deliver quality work to clients.
- To raise awareness of the impact of sexual harm.
- Ensure partner agencies are trained in understanding the impact of sexual abuse and how to deal effectively with first disclosure.
- To work in partnership with other support agencies to provide wraparound support for clients.
## **Clients**
BSARCS recognises that the reason it exists is to support people of all genders and of any age who have experienced sexual abuse and who live in the Barnsley MBC area.
In order to do this BSARCS supports people who have reported, or who are considering reporting, what happened to them to the police. That support lasts throughout the justice process, which can be over three years.
As a specialist agency, BSARCS also recognises that the majority of people wish to keep their confidentiality and not report to the police. We offer therapeutic and practical support to those clients, to enable them to cope with the impact of sexual trauma.
All BSARCS services are free at the point of delivery.
## **Activities undertaken for the public benefit**
In order to achieve the charity’s aims, the trustees have paid due regard to the public benefit guidance published by the Charity Commission.
In furtherance of the aims and objectives, BSARCS offers trauma informed services including:
- Face to face, specialist, integrative counselling
- Group work; separate groups for men, women and parents
- Advocacy
- Support through the justice process
- Children’s Therapy
- Children’s Wellbeing Support
- Wellbeing Advocacy
- Psycho-education
- Support for parents and relatives
- Training
Page 5
**BARNSLEY SEXUAL ABUSE & RAPE CRISIS SERVICES**
**TRUSTEES’ REPORT continued YEAR ENDED 31 MARCH 2023**
## **Aims from last year**
In this year BSARCS aimed to:
1. Launch the Ask the Question Initiative – a pilot across Barnsley enabling people to speak up about their experience of sexual abuse.
2. Reduce waiting lists for services – standing at 361 individuals at 31 March 2022
3. To purchase the building that BSARCS rented, in order to maintain stability for clients.
## **Achievements of the aims**
1. BSARCS was successful in a bid to Barnsley Council for the Ask the Question initiative. The bid provides funding for trainers and associated costs for two years, commencing in April 2023. The project will deliver training to Barnsley professionals in order for them to be able to routinely and compassionately ‘Ask the Question’ around experiences of sexual harm. The aims of the project are to increase awareness of the prevalence of sexual abuse, act on the findings of the IICSA enquiry, where victims wished they had been asked by professionals about their experiences of sexual harm, to offer timely and early intervention and to reduce the impact of sexual harm and the reliance on coping behaviours such as drugs and alcohol use.
We are delighted that this project is supported by a national steering group comprising The Survivors Trust, The Centre for Expertise in Childhood Sexual Abuse and KPMG Management Consultancy (pro-bono) as well as a wide variety of local and regional agencies.
2. BSARCS has seen a reduction in funding this year but despite that, our work was effective in reducing waiting lists by 28% to 278 at the end of March 2023. This is in spite of the demand for our services rising by 10% on the previous year.
3. BSARCS experienced having to move the entire agency from one building to another just before the Covid lockdown. The trustees were mindful of the dearth of suitable buildings available in Barnsley town centre that could offer accessible, discreet and spacious accommodation. Trustees were therefore more than pleased to be able to agree a price on the purchase of our current premises. Although this will have an impact on the level of reserves BSARCS currently holds, trustees agreed that this risk was manageable and having done due diligence regarding risk, the purchase is agreed to complete in the next financial year.
This purchase will ensure stability for the organisation for generations to come.
## **Changes & developments during the year**
BSARCS is part of the South Yorkshire Sexual Violence Partnership, together with the specialist sexual harm agencies based in Doncaster, Rotherham and Sheffield. This year we were pleased to have been awarded the contract to deliver support to people formally reporting, or considering reporting sexual harm offences to the police.
As part of this contract award BSARCS was required, under TUPE regulations, to transfer its Operation Stovewood Team to our partner agency, Rotherham Abuse Counselling Services. BSARCS had developed this work in conjunction with the National Crime Agency since its inception and we are really proud of the work we have achieved for the victims of CSE in Rotherham. Our sincere thanks go to that team for the work they have carried out with great diligence and professionalism and we are really pleased that the work will continue under the management of our partners.
Page 6
**BARNSLEY SEXUAL ABUSE & RAPE CRISIS SERVICES**
**TRUSTEES’ REPORT continued**
**YEAR ENDED 31 MARCH 2023**
## **Our staff**
BSARCS employs professionally qualified staff to deliver its services. BSARCS employs 35 staff in a range of part-time, full-time and associate positions. Staff receive induction, specialist training and external clinical supervision throughout the year. Training has included: the effects of sexual violence, EMDR, dissociation, trauma and the ACES, pre-trial therapy and dealing with suicide.
BSARCS also has a small team of volunteers who provide invaluable support to our administration, group provision and direct support to clients.
We fully recognise that BSARCS staff work consistently in a way which exposes them to secondary trauma and we are very proud of the way they manage the impact as individuals and as a team. The Trustees offer their heartfelt thanks to everyone involved in ensuring the operation works smoothly from first call, entry to services, building management, support and exit from services.
## **Statistical outcomes**
In this reporting year BSARCS worked with 1,545 clients; of which 402 were children; 287 aged 1317 and 115 aged 12 or under. 1,316 of our clients were female; 199 were male and 28 identified as another gender. This is an increase in Barnsley clients of 127, some 10%.
During the year, BSARCS delivered a total of 60,953 recorded interactions with, or in support of our clients. Despite this work, at the end of the year, BSARCS held a waiting list of 265 adults and 13 children.
93% of closed clients fed back that they felt more empowered as a direct result of our support and 95% reported an improvement in their health and wellbeing.
We have delivered specialist training to 667 professionals in the reporting period with overwhelmingly positive feedback on those individuals’ ability to support people who disclose sexual abuse and working effectively with those who perpetrate sexual harm.
## **Funders**
A huge thank you to the individuals, grant givers and public bodies that have supported our work this year. Our funders for 2022 - 2023 include:
- The National Lottery
- IDAS
- The Ministry of Justice
- BMBC
- Children in Need
- The South Yorkshire Police and Crime Commissioner
- Violence Reduction Unit
- Individual donors and supporters
Page 7
**BARNSLEY SEXUAL ABUSE & RAPE CRISIS SERVICES**
## **TRUSTEES’ REPORT continued**
## **YEAR ENDED 31 MARCH 2023**
The organisation is involved in Barnsley meetings and forums, as well as those which are regional and national. Through these forums we strive to influence policy and decision making to understand the crime of sexual violence and the impact it has on those people that have direct experience, as well as those people that support them.
## **Aims for the coming year**
1. To complete the purchase of the BSARCS office and client spaces.
2. To reduce the forecast deficit budget from £135,000 to £45,000.
3. To establish the Ask the Question project across Barnsley.
4. To reduce waiting lists for services.
## **Events after the end of the reporting period**
On 20 September 2023, the purchase of the building was completed, as planned.
## **Financial review**
## Principle Funding Sources
BSARCS is currently dependent on grant and other external funding in order to sustain its activities. During the reporting period, grants were received from The National Lottery Community Fund, Ministry of Justice and BBC Children in Need. Local Authority funding was another principle source of income, together with service agreements with Independent Domestic Abuse Services (IDAS) and the Police & Crime Commissioner (PCC). Full details of funding received during the year are provided on page 16 of this report.
## The charity’s policy on reserves
To ensure service continuity in the event of funding difficulties, the trustees have agreed to keep a level of financial reserves to ensure that core operations can continue for a period of 6 months. Reserves are also required to bridge short-term cash flow issues which may arise when funding is paid in arrears.
The main concerns of the trustees are to ensure that:
- Staff can continue working to deliver a service to clients and to try to secure new funding.
- If necessary, clients can be supported to a natural conclusion of their support with BSARCS and if necessary be signposted to other services.
- Volunteers can be recruited and trained in order to maintain a presence for Barnsley residents.
- • Unexpected costs can be met, such as staff cover in the case of illness or maternity/paternity leave.
- Financial obligations to staff and other contractual obligations can be met in the event that the organisation needs to close.
If difficulties were to arise, it has been calculated that reserves of approximately £350,000 would be required to continue running in the present form for 6 months, whilst keeping a provision for redundancy and other costs in the event of winding up.
Reserves will be built up from management fees and earned income. The reserves policy is monitored annually by the Finance Sub Committee and if required, changes to the reserve amount will be made by way of amendment to the policy.
Page 8
**BARNSLEY SEXUAL ABUSE & RAPE CRISIS SERVICES**
## **TRUSTEES’ REPORT continued**
## **YEAR ENDED 31 MARCH 2023**
At the year ending 31 March 2023, the reserves held by the charity (represented by unrestricted funds) were £278,245 (2022: £299,891). In addition to the general reserve, the charity held £320,000 in a designated Buildings Fund in preparation for plans to purchase the building.
## Financial position
The financial statements are set out in pages 11 to 21. The Statement of Financial Activities shows a deficit for the year of £8,131 (2022: a surplus of £164,609). The total funds at the year end stand at £650,851 (2022: £658,982). The general reserves of the charity at the year end, stand at £278,245 (2022: £299,891).
## **Trustees responsibilities for the financial statements**
Law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the trustees should follow best practice and:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper 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 comply with the Charities Act 2011 and applicable accounting standards. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees:
Signed:
Date: 29 November 2023
## **F Stephenson, Chair**
Page 9
**BARNSLEY SEXUAL ABUSE & RAPE CRISIS SERVICES**
**INDEPENDENT EXAMINER’S REPORT**
## **YEAR ENDED 31 MARCH 2023**
I report on the accounts of the charity, which are set out on pages 11 to 21.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 (2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- follow the procedures laid down in the general directions given by the Charity Commissioners under section 145(5)(b) of the 2011 Act; and
- state whether particular matters have come to my attention.
The charity’s gross income exceeded £250,000 in this financial year. I am qualified to undertake the examination, being a Fellow Member of the Association of Accounting Technicians.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiner’s statement**
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act;
- or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and
- content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed:
Date: 29 November 2023
Angela Hayes, FMAAT Community Accountant 22 Brocklehurst Avenue, Barnsley, S70 3EE
Angela Hayes is licensed and regulated by AAT under licence number 1006755
Page 10
## **BARNSLEY SEXUAL ABUSE & RAPE CRISIS SERVICES**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **YEAR ENDED 31 MARCH 2023**
|**Unrestricted**
**Funds**
**Note**
**£**
**Income:**
Donations and legacies
2a
6,361
Income from charitable activities
2b
274,787
Income from other trading activities
2c
-
Investment income
2d
3,762
**Total income**
284,910
**Expenditure**
Cost of raising funds
3a
6,150
Expenditure on charitable activities
3b
287,801
Other expenditure
3c
-
**Total expenditure**
293,951
**Net income/expenditure for the year**
(9,041)
Transfers between funds
12
(12,605)
Total funds brought forward
299,891
**Total funds carried forward**
11
**278,245**|**Designated**
**Restricted**
**Funds**
**Funds**
**£**
**£**
-
-
-
584,442
-
-
-
-
-
584,442
-
-
5,824
556,158
-
21,550
5,824
577,708
(5,824)
6,734
20,000
(7,395)
339,849
19,242
**354,025**
**18,581**|**2023**
**Total**
**Funds**
**£**
6,361
859,229
-
3,762
869,352
6,150
849,783
21,550
877,483
(8,131)
-
658,982
**650,851**|**________**
2022
£
37,663
1,012,460
-
958|
|---|---|---|---|
||||1,051,081|
||||5,840
879,857
775|
||||886,472|
||||164,609
-
494,373|
||||658,982|
The Statement of Financial Activities includes all gains and losses recognised in the year.
The designated funds are the Fixed Assets owned by the charity.
Prior year comparatives by fund are detailed in the notes to the accounts.
Page 11
## **BARNSLEY SEXUAL ABUSE & RAPE CRISIS SERVICES**
## **BALANCE SHEET**
## **AS AT 31 MARCH 2023**
|**Note**
**Fixed assets**
Tangible fixed assets
4
**Current assets**
Debtors
5
Cash at bank and in hand
Total current assets
**Current liabilities**
Creditors
6
amounts falling due within one year
Net current assets
**Net assets**
**Funds of the charity**
11
Unrestricted funds
Designated funds (Fixed Assets)
Designated funds (Other)
Restricted funds
**Total funds**|**£**
145,357
510,106|**2023**
2022
**£**
£
£
34,025
39,849
28,719
634,301
663,020
(43,887)
616,826
619,133
**650,851**
658,982
278,245
299,891
34,025
39,849
320,000
300,000
18,581
19,242
**650,851**
658,982|**2023**
2022
**£**
£
£
34,025
39,849
28,719
634,301
663,020
(43,887)
616,826
619,133
**650,851**
658,982
278,245
299,891
34,025
39,849
320,000
300,000
18,581
19,242
**650,851**
658,982|
|---|---|---|---|
||655,463
(38,637)|||
|||||
||||658,982|
||||299,891
39,849
300,000
19,242|
||||658,982|
The trustees declare that they have approved the accounts above. Signed on behalf of the charity’s trustees:
Signed: Dated: 29 November 2023 **F Stephenson, Chair**
Page 12
**BARNSLEY SEXUAL ABUSE & RAPE CRISIS SERVICES**
**STATEMENT OF CASH FLOWS**
**________**
## **YEAR ENDED 31 MARCH 2023**
|**Cash flows from operating activities:**
Adjustments for:
Depreciation
Purchase of property and equipment
Loss on disposal of property and equipment
(increase)/decrease in debtors
increase/(decrease) in creditors
**Net cash provided by (used in) operating activities**
**Cash flows from investing activities**
**Cash flows from financing activities**
Cash in hand and at bank
Notice deposits
**Total cash and cash equivalents**
**Change in cash and cash equivalents in the**
**reporting period**
Cash and cash equivalents at the beginning of the reporting
period
**Cash and cash equivalents at the end of the reporting**
**period**
Net income/(expenditure) for the reporting period
(as per the Statement of Financial Activities)|**Total**
**Funds**
**2023**
**£**
(8,131)
5824
-
-
(116,638)
(5,250)
(124,195)
-
-
(124,195)
634,301
**510,106**
474,807
35,299
**510,106**|**Prior Year**
**Funds**
**2022**
**£**
164,609
6249
(4,067)
775
22,041
(12,026)|
|---|---|---|
|||177,581
-
-|
|||177,581
456,720|
|||634,301|
|||545,992
88,309|
|||634,301|
Page 13
**BARNSLEY SEXUAL ABUSE & RAPE CRISIS SERVICES**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2023**
## **1. Accounting policies**
## **Basis of the preparation of the accounts**
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 (FRS102) (effective 1 January 2019) – (Charities SORP (FRS102)).
Barnsley Sexual Abuse & Rape Crisis Services 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 note(s).
## **Going Concern**
The accounts have been prepared on a going concern basis. After reviewing the charity’s forecasts and projections and its reserves, the trustees have reasonable expectation that the charity has adequate resources to continue in operation for the foreseeable future. BSARCS has a healthy reserve and no material uncertainties exist that would put the charity at risk of closure in the 12month period from the date of signing of these accounts.
## **Incoming recognition**
All incoming resources have been included in the Statement of Financial Activities when the charity is entitled to the income, when any performance conditions attached are met, when it is probable that the income will be received and when the amount can be measured reliably.
## **Donated goods and services**
Donated facilities and services are recognised in the accounts, at the amount the charity would pay in the open market for a service equivalent to that being donated, when the charity would otherwise have purchased them and the value can be measured reliably.
Donated goods for the charity’s own use are recognised as income, at their fair value.
The contribution of general volunteers is not recognised as income in the charity accounts.
## **Expenditure recognition**
All expenditure is included on an accruals basis and is recognised as a liability is incurred. The charity is not registered for VAT and accordingly resources expended are shown gross of irrecoverable VAT.
Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.
## **Support cost allocation**
Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, and administrative payroll costs. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.
Page 14
**BARNSLEY SEXUAL ABUSE & RAPE CRISIS SERVICES**
**NOTES TO THE FINANCIAL STATEMENTS continued**
## **YEAR ENDED 31 MARCH 2023**
## **Tangible Fixed Assets**
Tangible fixed assets, with a cost exceeding £1,000, are capitalised and depreciated over their expected useful lives. The rates applicable are:
- Leasehold building improvements – 7.5 % on a straight line basis
- Fixtures, fittings & equipment – 20% on a straight line basis
- Computer & digital equipment – 33.333% on a straight line basis
In the year of acquisition, assets are depreciated for the full year.
## **Taxation**
BSARCS is a registered charity and is exempt from UK corporation tax on income from its charitable activities.
## **Pension costs**
The charity operates a defined contribution pension scheme for employees. Pension costs charged to the Statement of Financial Activities represent the contributions payable by the charity in year.
## **Funds Structure**
The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity.
Restricted funds have been provided to the charity for particular purposes and may only be spent for the purposes for which they were given. Any balance remaining outstanding on a restricted fund at the end of the year is carried forward as a balance on that fund, unless permission has been given by the funder to remove the restriction on the balance outstanding.
Funds relating to capital expenditure are transferred to a designated fund against which depreciation is charged.
Other designated funds are established by the trustees, as appropriate.
Page 15
## **BARNSLEY SEXUAL ABUSE & RAPE CRISIS SERVICES**
## **NOTES TO THE FINANCIAL STATEMENTS continued**
## **YEAR ENDED 31 MARCH 2023**
## **2. Analysis of income**
|2a**Donations & legacies:**
Gifts & donations
Grants received:
Lloyds Bank Foundation
Other Unrestricted
HMRC - CJRS/Covid SSP
2b**Charitable activities:**
Grants received for service delivery:
National Lottery Community Fund
Ministry of Justice
BBC Children in Need
SY Police and Crime Commissioner
SY Police and Crime Commissioner (VRU)
BMBC - Suicide Prevention Grant
BMBC -Household Support Grant
Contracts & fees:
IDAS
National Crime Agency
BMBC Children's Provision
SY Sexual Violence Partnership
Training/Counselling fees
Victim Bill Consultation Fee
Management Fee - Rotherham Service
Rebates & miscellaneous income
2c**Other trading activities:**
Fundraising
2d**Investment income:**
Bank interest
**Total Income**|**Unrestricted Restricted**
**Total**
**Unrestricted Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**£**
**£**
**£**
3,338
-
3,338
6,092
-
6,092
2,250
-
2,250
30,000
-
30,000
773
-
773
-
-
-
-
-
-
1,571
-
1,571
6,361
-
6,361
37,663
-
37,663
-
44,593
44,593
-
88,367
88,367
-
283,411
283,411
-
238,267
238,267
-
44,658
44,658
-
102,744
102,744
-
37,880
37,880
-
-
-
-
39,980
39,980
-
-
-
-
25,670
25,670
-
-
-
-
24,200
24,200
-
-
-
-
84,050
84,050
-
84,050
84,050
-
-
-
262,506
-
262,506
100,000
-
100,000
100,000
-
100,000
160,113
-
160,113
127,608
-
127,608
650
-
650
2,357
-
2,357
-
-
-
-
1,400
1,400
5,000
-
5,000
-
-
-
9,024
-
9,024
5,161
-
5,161
274,787
584,442
859,229
497,632
514,828
1,012,460
-
-
-
-
-
-
-
-
-
-
-
-
3,762
-
3,762
958
-
958
3,762
-
3,762
958
-
958
**284,910**
**584,442**
**869,352**
**536,253**
**514,828**
**1,051,081**
**2023**
**2022**|**Unrestricted Restricted**
**Total**
**Unrestricted Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**£**
**£**
**£**
3,338
-
3,338
6,092
-
6,092
2,250
-
2,250
30,000
-
30,000
773
-
773
-
-
-
-
-
-
1,571
-
1,571
6,361
-
6,361
37,663
-
37,663
-
44,593
44,593
-
88,367
88,367
-
283,411
283,411
-
238,267
238,267
-
44,658
44,658
-
102,744
102,744
-
37,880
37,880
-
-
-
-
39,980
39,980
-
-
-
-
25,670
25,670
-
-
-
-
24,200
24,200
-
-
-
-
84,050
84,050
-
84,050
84,050
-
-
-
262,506
-
262,506
100,000
-
100,000
100,000
-
100,000
160,113
-
160,113
127,608
-
127,608
650
-
650
2,357
-
2,357
-
-
-
-
1,400
1,400
5,000
-
5,000
-
-
-
9,024
-
9,024
5,161
-
5,161
274,787
584,442
859,229
497,632
514,828
1,012,460
-
-
-
-
-
-
-
-
-
-
-
-
3,762
-
3,762
958
-
958
3,762
-
3,762
958
-
958
**284,910**
**584,442**
**869,352**
**536,253**
**514,828**
**1,051,081**
**2023**
**2022**|
|---|---|---|
|||37,663
-
37,663|
|||-
88,367
88,367
-
238,267
238,267
-
102,744
102,744
-
-
-
-
-
-
-
-
-
-
-
-
-
84,050
84,050
262,506
-
262,506
100,000
-
100,000
127,608
-
127,608
2,357
-
2,357
-
1,400
1,400
-
-
-
5,161
-
5,161|
|||497,632
514,828
1,012,460|
|||-
-
-|
|||-
-
-|
|||958
-
958|
|||958
-
958|
||||
|||**536,253**
**514,828**
**1,051,081**|
Page 16
**BARNSLEY SEXUAL ABUSE & RAPE CRISIS SERVICES**
## **NOTES TO THE FINANCIAL STATEMENTS continued**
## **YEAR ENDED 31 MARCH 2023**
## **3. Analysis of expenditure**
|3a
3b
3c|**Cost of Raising funds:**
Salaries cost
**Cost of Charitable Activities:**
Direct costs of charitable activities:
Salaries cost
Freelance fees
Rent and premises overheads
Insurance
Mobile phones
Office supplies & admin expenses
Office equipment & furnishing
Building repairs & maintenance
General housekeeping
Training
Publicity & marketing
Clinical supervision
Travel & meetings
Client support
Books & resources
Children's equipment & resources
Depreciation (Designated Funds)
Miscellaneous & other expenses
Support Costs:
Salaries cost (admin & management)
Consultancy & legal advice
Finance support & payroll services
Audit/Accountancy fees
Total Cost of Charitable Activities
**Other expenditure**
Household Support Grant payments
Loss on disposal of assets
(Designated Funds)
**Total Expenditure**|**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
6,150
-
6,150
**6,150**
**-**
**6,150**
143,095
251,691
394,786
79,255
92,107
171,362
22,229
31,311
53,540
4,406
-
4,406
3,103
1,221
4,324
1,505
2,809
4,314
737
4,017
4,754
-
-
-
204
1,479
1,683
17,815
5,951
23,766
774
-
774
240
7,710
7,950
68
6,235
6,303
564
2,925
3,489
-
759
759
-
632
632
5,824
-
5,824
4,320
1,421
5,741
284,139
410,268
694,407
5,657
142,499
148,156
803
-
803
1,926
3,211
5,137
1,100
180
1,280
9,486
145,890
155,376
**293,625**
**556,158**
**849,783**
-
21,550
21,550
-
-
-
**-**
**21,550**
**21,550**
**299,775**
**577,708**
**877,483**
**2023**|**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
5,840
-
5,840
**2022**|
|---|---|---|---|
||||5,840
-
5,840|
||||205,963
278,344
484,307
67,111
66,138
133,249
19,504
30,892
50,396
4,121
922
5,043
5,119
761
5,880
5,489
508
5,997
2,874
1,902
4,776
80
30
110
920
13
933
1,173
3,952
5,125
330
-
330
3,204
3,806
7,010
8,725
3,947
12,672
614
1,602
2,216
-
1,232
1,232
-
1,739
1,739
6,249
-
6,249
5,735
450
6,185|
||||337,211
396,238
733,449|
||||17,018
115,705
132,723
4,500
-
4,500
4,585
-
4,585
4,600
-
4,600|
||||30,703
115,705
146,408|
|||||
||||367,914
511,943
879,857|
||||-
-
-
775
-
775|
||||775
-
775|
|||||
||||374,529
511,943
886,472|
Page 17
**BARNSLEY SEXUAL ABUSE & RAPE CRISIS SERVICES**
**NOTES TO THE FINANCIAL STATEMENTS continued**
## **YEAR ENDED 31 MARCH 2023**
## **4. Fixed Assets**
|**Cost**
Balance b/f - 01.04.22
39,519
14,301
3,138
Additions in year
-
-
-
Disposals
-
-
-
Balance c/f at 31.03.23
39,519
14,301
3,138
**Depreciation**
Balance b/f - 01.04.22
6,563
7,408
3,138
Disposals
-
-
-
Charge for the year
2,964
2,860
Balance c/f at 31.03.23
9,527
10,268
3,138
**Net Book Value at 31.03.23**
**29,992**
**4,033**
**-**
Net Book Value at 31.03.22
32,956
6,893
-
Leasehold
Improvements
£
Fixtures &
Equipment
£
IT & Digital
Equipment
£|56,958
-
-
Total
Assets
£|
|---|---|
||56,958|
||17,109
`
5,824|
||22,933|
||**34,025**|
||39,849|
All fixed assets are held for direct charitable purposes.
## **5. Debtors**
|Accounts receivable
Prepayments
Accrued income|**2023**
**£**
132,830
12,527
-
**145,357**|**2022**
**£**
11,089
13,720
3,910|
|---|---|---|
|||28,719|
## **6. Creditors**
|Accounts payable
Pension liability
Accruals
Deferred contract income|**2023**
**2022**
**£**
**£**
12,022
14,410
3,248
3,248
6,701
9,563
16,666
16,666
**38,637**
43,887|
|---|---|
Page 18
**BARNSLEY SEXUAL ABUSE & RAPE CRISIS SERVICES**
## **NOTES TO THE FINANCIAL STATEMENTS continued**
## **YEAR ENDED 31 MARCH 2023**
## **7. Trustees’ remuneration, benefits and expenses**
There were no payments, remuneration or benefits made to trustees in this or the previous accounting period.
## **8. Related party transactions**
There were no related party transactions in this or the previous financial year
## **9. Audit and accountancy services**
The cost of accounts preparation and Independent Examination for the year, provided by Angela Hayes, Community Accountant, was £1,100.
For the previous years’ accounts, an Audit Fee of £3,600 was paid to GBAC Limited and a fee for the preparation of final accounts of £1,000 was paid to BCVS Services Limited.
## **10. Staff costs and numbers**
|Salaries
Employer NI
Pension cost|**2023**
**£**
481,958
43,905
23,229
**549,092**|**2022**
**£**
546,475
47,444
28,951|
|---|---|---|
|||622,870|
No employee received emoluments of more than £60,000
The average number of employees during the period 21 (2022: 27).
Page 19
**BARNSLEY SEXUAL ABUSE & RAPE CRISIS SERVICES**
## **NOTES TO THE FINANCIAL STATEMENTS continued**
## **YEAR ENDED 31 MARCH 2023**
## **11. Movements in funds**
|**Unrestricted funds**
General Fund
**Designated funds**
Fixed Assets
Buildings Fund
**Restricted funds**
BBC Children in Need
National Lottery Community Fund
Ministry of Justice
Ministry of Justice -Uplift
Ministry of Justice - CSA 22
Ministry of Justice - Male
BMBC Suicide Prevention
BMBC Household Support Grant
SY PCC Counselling
SY PCC Violence Reduction Grant
SY PCC - Therapy for Women
IDAS
**TOTAL FUNDS**|**Opening**
**balance**
**£**
299,891
**299,891**
39,849
300,000
**339,849**
15,931
3,311
-
-
-
-
-
-
-
-
-
-
**19,242**
**658,982**|**Incoming**
**resources**
**£**
284,910
**284,910**
-
-
**-**
44,658
44,593
166,582
45,144
50,699
20,986
25,670
24,200
37,880
20,000
19,980
84,050
**584,442**
**869,352**|**(Resources**
**expended)**
**£**
(293,951)
**(293,951)**
(5,824)
-
**(5,824)**
(44,658)
(47,904)
(166,582)
(45,144)
(50,699)
(20,986)
(25,000)
(21,550)
(37,880)
(20,000)
(19,980)
(77,325)
**(577,708)**
**(877,483)**|**Transfers**
**£**
(12,605)
**(12,605)**
-
20,000
**20,000**
-
-
-
-
-
-
(670)
-
-
-
-
(6,725)
**(7,395)**
**-**|**Closing**
**balance**
**£**
278,245|
|---|---|---|---|---|---|
||||||**278,245**|
||||||34,025
320,000|
||||||**354,025**
15,931
-
-
-
-
-
-
2,650
-
-
-
-|
||||||**18,581**|
|||||||
||||||**650,851**|
## **12. Fund Transfers**
|Management & overheads
Buildings Fund|General
Fund
IDAS
BMBC
Suicide
Prevention
Buildings
Fund
£
£
£
£
7,395
(6,725)
(670)
-
(20,000)
-
-
20,000|
|---|---|
||(12,605)
(6,725)
(670)
20,000|
The Buildings fund is a provision for the purchase of the building that was previously rented by the charity.
Page 20
**BARNSLEY SEXUAL ABUSE & RAPE CRISIS SERVICES**
**NOTES TO THE FINANCIAL STATEMENTS continued**
**YEAR ENDED 31 MARCH 2023**
## **13. Restricted Funds**
## 1. BBC Children in Need
A 3-year grant, commencing August 2019, to fund 2 part-time Children’s Independent Sexual Violence Advocates, on-costs, travel, training and project support costs.
## 2. National Lottery Community Fund
A 4-year Reaching Communities grant to fund staff costs for a number of posts, volunteer expenses, recruitment costs, and a contribution to rent/room hire.
## 3. Ministry of Justice – Rape Support Fund
Grant funding for the purpose of providing direct and front line specialist support to victims of rape and sexual violence.
## 4. Ministry of Justice – Uplift
A 27% uplift to the Rape Support Fund grant.
## 5. Ministry of Justice – CSA 22
Additional funding for Child Sexual Abuse services.
## 6. Ministry of Justice – Male
Funding to provide gender-specific support for male victims of rape or sexual abuse.
7. BMBC – Suicide Prevention
- A suicide prevention innovation grant, to contribute to salaries costs and renewal of the website.
## 8. BMBC – Household Support Grant
Government funding to help clients who have been financially impacted by the cost of living crisis.
## 9. SY PCC - Counselling
A three year grant from the South Yorkshire Police and Crime Commissioner, to provide specialist therapeutic support in Barnsley. The grant will cover salary and associated costs of 1 full-time equivalent counsellor.
## 10. SY PCC - VRU
A grant from the South Yorkshire Police and Crime Commissioner, Violence Reduction Unit, for a children’s therapeutic wellbeing service.
## 11. VRU Therapy for Women
A grant from the South Yorkshire Police and Crime Commissioner, Violence Reduction Unit, for the Therapy for Women project,
## 12. IDAS
A Service Level Agreement between IDAS (Independent Domestic Abuse Services) and BSARCS to employ two full time Early Intervention Workers to deliver information, support and assistance to actual and potential victims of sexual violence and to provide counselling services, training and education.
Page 21