CHARITY REGISTRATION NUMBER: 1168928 ## **Survivors West Yorkshire Unaudited Financial Statements** ## **31 March 2021** ## **WYATT & CO** Chartered accountants 125 Main Street Garforth Leeds LS25 1AF ## **Survivors West Yorkshire** ## **Financial Statements** |**Year Ended 31 March 2021**|| |---|---| ||**Page**| |Trustees' Annual Report|**1**| |Independent Examiner's Report to the Trustees|**11**| |Statement of Financial Activities|**122**| |Statement of Financial Position|**133**| |Notes to the Financial Statements|**144**| |**The Following Pages Do Not Form Part of the Financial Statements**|| |Detailed Statement of Financial Activities|**24**| ## **Survivors West Yorkshire** ## **Independent Examiner's Report to the Trustees of Survivors West Yorkshire** ## **Year Ended 31 March 2021** The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2021. |**Reference and Administrative**|**Details**|| |---|---|---| |**Registered charity name**|Survivors West Yorkshire|| |**Charity registration number**|1168928|| |**Principal office**|Digital Health Enterprise Zone|(DHEZ)| ||Phoenix SouthWest Building|| ||University of Bradford|| ||BD7 1DP|| |**The Trustees**|C Balfour|(Resigned 31 March 2021)| ||S Archibald|| ||R Machin|| ||M Wigglesworth|| |**Independent Examiner**|Nigel Wyatt B.Sc. FCA|| ||125 Main Street|| ||Garforth|| ||Leeds|| ||LS25 1AF|| |**Bankers**|Santander, Bootle, Merseyside,|L30 4GB| **- 1 -** ## **Survivors West Yorkshire** ## **Independent Examiner's Report to the Trustees of Survivors West Yorkshire** **Year Ended 31 March 2021** ## **Our Aims and Objectives** Purposes and Aims Our charity’s purposes as set out in the objects contained in the company’s memorandum of association are the: Relief of the physical and mental distress of persons in need by reason of suffering from child sexual abuse/adult rape and by the provision of counselling and support for such persons. ## **Ensuring our work delivers our aims:** Survivors West Yorkshire has been a charitable incorporated organisation (CIO) since 2016. This allowed us to meet the aims of the charity more effectively during a period of increasing survivor demand. Following the crisis in public health triggered by Covid-19 (2020 to 2021). We have seen increased demand from survivors of sexual violence as the psychological impacts play out and it is projected more male survivors will seek support as we move beyond the pandemic’s initial impacts. The pandemic has accelerated research into the use of video services for therapeutic purposes, with recent research showing that therapy via video call “is no less efficacious than in-person therapy… clients rate the therapeutic alliance and satisfaction similarly, to therapy in-person”. Research has shown that online video counselling can be a more acceptable way to engage in a therapeutic process for those with higher levels of self-stigma - a known challenge for male survivors. Our Ben’s Place online teletherapy service was pandemic ready. This allowed us to meet the needs of our clients robustly and without disruption during the pandemic. This annual review looks at our successes and learning during the period 2020–2021. We successfully maintained our digital service and advertised the service widely using a 6-month radio campaign in partnerships with Greatest Hits Radio for example which increased awareness of referrals. This saw self-referrals increase by 75% and 32 male survivors were assessed for therapy. Direct advertising is more likely to bring in clients who are closer to feeling able to begin the therapeutic process. SWY’s website was a key route for survivors to engage with the organisation. During 2020, SWY’s website had just under 5,000 visitors, with 86.5% of those being new visitors. We will continue to review our work to ensure we proactively meet our aims and objectives, enhance our activities, and remain focused on our mission to improve male survivor services. We have referred to the Charity Commission's general guidance on the public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees have considered how planned activities will fulfil the aims and objectives they have set. **- 2 -** ## **Survivors West Yorkshire** ## **Independent Examiner's Report to the Trustees of Survivors West Yorkshire** ## **Year Ended 31 March 2021** ## **How our activities deliver public benefit:** Our main activities and who we help are described below. All our charitable activities focus on the support of victim-survivors of sexual violence and abuse, with a focus on male survivors, and are undertaken to further our charitable purposes for the public benefit. ## **Who used and benefited from our services:** We aim to provide support services to survivor’s resident in West Yorkshire, with a primary focus on males via our Ben's Place project. West Yorkshire is a large area (over 2,000 km²) that is geographically diverse, ranging from very rural areas to densely populated cities. It has some of the worse economic deprivation issues in the UK. It is widely accepted that one in six males are victims of sexual violence by the time they are 18 years old, and adult (post-18) males’ reports of sexual victimisation are increasingly seen in official statistics. We welcome the fact that CPS reporting now explicitly includes sexual crimes against males, rather than reporting a combined figure for sexual crimes against both males and females. We continue to support a shift to a national strategy – for male survivors of interpersonal crimes separate from the current strategy for female survivors, which serves neither group well in dealing with the complex issues they face. The population of West Yorkshire was estimated at around 2,500,000 in 2019. Assuming a 50/50 split of male/female residents, that means up to 200,000 males in West Yorkshire have potentially been victims of sexual violence across their lifespan. There is increasing independent research that identifies gaps in provision for sexual violence survivors with male needs being a critical issue as more males come forward for support. This financial year has seen rapidly increasing professional and self-referrals. SWY provided 1:1 support to 24 counselling clients and advocacy advice to 60 individual male survivors bringing our direct contact to 84. This major increase was driven by increased general community awareness. We predict that all referrals will increase further following our major radio awareness campaign. During 2021 – 2022 we aim to seek more radio and other media advertising funding to build on the public awareness generated during this financial year. **- 3 -** ## **Survivors West Yorkshire** ## **Independent Examiner's Report to the Trustees of Survivors West Yorkshire** ## **Year Ended 31 March 2021** We also completed our second independent review of psychological outcomes for clients. The review found: - 100% of clients evidencing better coping skills and strategies - 67% of clients evidencing increased confidence and/or resilience - 90% of clients evidencing increased ability to fulfil their potential - 65% of clients evidencing improved health Clients and counsellors commented on their experiences and outcomes: _“‘P’ talked of how (through the counselling process) the sexual abuse no longer consumes his thoughts; he has learnt coping strategies and how to spot the triggers”_ _“‘W’ was more at ease and appeared to have come to terms with what he needed to do to address some of his anxieties. He was starting to see the results of the changes he had made to deal with his anger and past frustrations; feeling a lot better from it.”_ _“‘K’ was very upbeat again, and we reviewed his last couple of weeks which revealed that he had maintained his progress and was feeling very confident about the future. He now feels that he is in a position to continue to build on his newfound enthusiasm for life and feels he has the coping strategies to maintain his anxieties at a reasonable level”_ _“‘C’ wanted to share how he feels our counselling sessions have changed his life. We talked through how he now has a healthy relationship with his 13-year-old son. His anger issues have been addressed and he uses the strategies to manage any episodes. His son now wants to be with his Dad and comments how he has changed. … ‘C’ is feeling totally liberated since processing and now knowing that the sexual assaults were not his fault.”_ _“‘A’ revealed that he had discussed his historic abuse with his wife and had felt better for having done so, he now felt more at peace… He was also considering returning to work on a phased return which he was quite happy about”._ On entry to counselling, 71% of clients presented with moderate to severe clinical depression, with 67% of those experiencing thoughts of suicide or self-harm in the week prior. 70% of clients presented with symptoms indicative of post-traumatic stress disorder (PTSD). **- 4 -** ## **Survivors West Yorkshire** ## **Independent Examiner's Report to the Trustees of Survivors West Yorkshire** ## **Year Ended 31 March 2021** Overall client outcomes evidenced: - 81% of clients saw an overall reduction in symptoms of depression - 78% of clients saw an overall reduction in symptoms of post-traumatic - stress SWY delivered a total of 479 hours of online counselling sessions in the calendar year The following case studies offer a glimpse into the outcomes for clients beyond numbers: ‘C’ (39) experienced sexual abuse as a child, which has had long-lasting impacts – on his mental and physical wellbeing he lives with a range of respiratory conditions (including COPD and sleep apnoea) and has struggled with his mental health, presenting itself in anger outbursts. C is divorced and his two – teenage children live with their mother C’s anger issues have impacted them and created a barrier which C doesn’t know how to overcome. Although his ex-wife is supportive, C has found it a challenge to maintain friendships and feels that he is socially isolated. On presenting to SWY, C was struggling to cope with the impacts of his CSA and was considering reporting his abuser. He had previously had a 6-week course of counselling elsewhere but this had not been sufficient to help him make any progress with regards to his mental health. C attended a full 20 sessions of counselling with SWY which has been transformative. He reported feeling “liberated” through processing the trauma and coming to the recognition that the sexual assaults were not his fault. C’s counsellor noted at his final session: “[C] wanted to share how he feels our counselling sessions have changed his life. We talked through how he now has a healthy relationship with his 13-year-old son. His anger issues have been addressed and he uses the strategies to manage any episodes. His son now wants to be with his dad and comments how he has changed.” ‘K’ (56) is a retired police officer. He took early retirement following the disclosure of his childhood abuse (age 8-10) and unsuccessfully attempted to bring his abuser to justice. Although his close police colleagues were supportive and the service itself was professional, K felt pushed out and would have liked to have completed his service. He received counselling some years ago which helped him to explore his abuse disclosure experience, but still struggles with anger around the situation (both the original abuse and the experience of disclosure) and feels that he can't settle into moving forward in his recovery. K had previously tried CBT and EMDR but found that they were not helpful in relation to the sense of tension he feels. K has struggled at times with excessive drinking and his concerns mainly revolve around the impact of this and his anger on his family. **- 5 -** ## **Survivors West Yorkshire** ## **Independent Examiner's Report to the Trustees of Survivors West Yorkshire** ## **Year Ended 31 March 2021** K received 10 sessions of counselling with SWY, which has had a great impact on his life – supporting him to develop the coping strategies needed to alleviate much of his anxiety. At his 8th session, K’s counsellor noted: “[K] was more at ease and appeared to have come to terms with what he needed to do to address some of his anxieties. He was starting to see the results of the changes he had made to deal with his anger and past frustrations feeling a lot better from it.” By the 10th session, K felt that he had got what he needed from counselling, and his case was closed by mutual agreement with his counsellor. Our continuing strategy aims to reinforce our digital offerings with new online and offline services, The objective being to become one of the leading, innovative, and professional male sexual violence survivor support agencies in the UK. Therefore, the charity feels positively positioned to move forward during 2021–2022 even within an environment that has been more challenging financially and culturally following the Covid19 pandemic. The Board continues to support the development of the National Service Standards for male sexual violence services, and we were funded to complete the standards during 2021 – 2022. We are proactively seeking to build our operational culture to embrace independently audited outcomes and standards. The Board sees partnership via cooperation and collaboration with services allied to our values and vision as a cornerstone of our organisational culture. Our ongoing co-operation with West Yorkshire Rape Crisis via the West Yorkshire Sexual Violence Action Partnership (WYSVAP) being an example of our commitment to joint working. During 2021 - 2022, we hope to see such discussions expand to other organisations and survivors themselves via the Survivors Leadership Project (SLP) which we helped conceive and delivered in partnership with Rape Crisis and the National Lottery Community Fund (NLCF). The SLP aims to report its recommendations for developing a sexual violence survivors voice project during the summer of 2021. ## **Financial Review:** The year saw a major increase in funding opportunities generated by emergency grants during the hight of the pandemic. Whilst some key grant discussions were suspended. The emergence of emergency grants offered us new funding opportunities that have allowed us to demonstrate what we can achieve if appropriately funded. There are many risks that small charities face constantly. Our financial situation is reviewed at every board meeting and all risks are assessed and recorded, with actions noted. The Board’s strategic aim has and reminds to create a robust, professional, and sustainable organisation. This strategy is informed by prudent financial and agile management principles. The charity’s growth plans for the foreseeable future are rooted in this careful planning and deployment of resources - while being open to innovative and pioneering approaches that add value for our clients and fulfil our wider mission of cultural change. **- 6 -** ## **Survivors West Yorkshire** ## **Independent Examiner's Report to the Trustees of Survivors West Yorkshire** ## **Year Ended 31 March 2021** The challenges in growing our services post covid will be demanding. However, there are opportunities to build new and better in an emerging trauma-informed cultural landscape. We believe that developing offline offerings post Covid-19 will complement our online service for males smartly in such an emerging paradigm shift process. ## **Principal Funding Sources:** The year saw us receive funding from a range of sources. The Board would like to thank all the following organisations: - Bradford Community Foundation (Covid19 Resilience Fund) Staff hours uplift, specialist consultancy and Male Service Standards accreditation - Ministry of Justice (Covid19 fund) Staff hours uplift, Counselling hours, ICT upgrade, Evaluation - The National Lottery Community Fund (CCSF fund) Staff hours uplift, Counselling hours, Media advertising and Office costs - NHS England Counselling hours and CMS costs - Share Gift Male service delivery costs - West Yorkshire PCC Safer Community Fund Counselling hours and marketing costs We are also seeing increasing private donations some of which are regular monthly payments. These began during and following our pioneering male survivor service radio awareness campaign. The Board is grateful to all funders but feels especially empowered in its work by the increasing individual donations seen during this financial year. This within a context where charity donations are reported to have gone down nationally. The Board and staff would like to especially thank the individuals who have financially supported us this year. The charity continues to develop an assertive funding plan that targets a diverse range of funding sources, and the Board are optimistic the hard work of the last few years in forging a professionally robust service model for survivors can be further consolidated and developed beyond its initial digital focus. ## **Investment Policy:** Going forward, the charity continues to develop a strategy for ethically investing any surpluses it secures. **- 7 -** ## **Survivors West Yorkshire** ## **Independent Examiner's Report to the Trustees of Survivors West Yorkshire** ## **Year Ended 31 March 2021** ## **Reserves Policy:** The Board has examined the organization’s requirements for reserves in light of the main risks to the organization. The charity is currently able to operate on its existing business plan and meet its ongoing costs for 6 months. – During 2021 2022 the charity will take forward a reserves policy action plan in line with good practice. The aim will be to use any operating surpluses over the next three years to create a reserve fund that matches current operational costs for a minimum period of six months. ## **Plans for Future Periods:** The Boards strategic aim is to expand the Ben’s Place service creatively, including pioneering new services to wrap around the core counselling offer, ISVA provision for example. We will continue to work towards achieving an independently audited specialist standard mark (this has been slowed during covid operations). We will continue to work with the University of Liverpool's Department of Clinical Psychology to increase knowledge of PTG and explore how the research can be used in trauma-informed interventions training for example. We see victim-blaming challenging and co-production with survivors and agencies as high priority areas. This work will add value to the core work of the charity and the communities it serves. ## **Structure, Governance, and Management:** Constitution adopted 7th July 2016. ## **Recruitment and Appointment of Management Committee:** The charity currently has a stable core board of three. During the year Christine Balfour retired after twenty-one year’s proactive support for Survivors West Yorkshire’s mission. The Board and CEO are grateful and humbled by such commitment to the charities work over those two decades. The trustees focus on governance and strategy. They delegate the day-to-day management of the charity’s development to the founder and CEO, with individual trustee input occurring where skills and experience permit. The trustees meet bi-monthly and serve for three-year terms with a maximum term of office of six years. The Board offers a mix of project management, legal, financial and governance skills and members have in-depth knowledge of sexual violence and mental health service delivery. **- 8 -** ## **Survivors West Yorkshire** ## **Independent Examiner's Report to the Trustees of Survivors West Yorkshire** **Year Ended 31 March 2021** – During 2021 2022 the Board aims to source more trustees with relevant skills and experience to complement the Board’s current skill sets. The skills sought include primary care medicine and NHS commissioning, for example. Currently, all board members have access to the Charity Commission’s guide _The Essential Trustee_ as the foundation for understanding their role and obligations under charity law. Specialist sexual violence training is offered to all new trustees and going forward the Board will consider making this mandatory for trustees where there is no evidence of such training or specialist knowledge. ## **Risk Management:** The Board has assessed the current risks to the charity and operates an up-to-date risk register. ## **Responsibilities of the Board:** Charity law requires the Board to prepare financial statements for each financial year that give a true and fair view of the state of the affairs of the charitable organisation at the balance sheet date including its incoming resources and application of resources. This includes income and expenditure for the financial year. In preparing these financial statements, the Board should follow best practice and: - select suitable accounting policies and then apply them consistently - make judgements and estimates that are reasonable and prudent - prepare the financial statements on the going concern basis unless it is not appropriate to assume that the CIO will continue on that basis. The Board is responsible for maintaining proper accounting records that disclose with reasonable accuracy at any time the financial position of the CIO and enable them to ensure that the financial statements comply with the Charity Act. The Board is also responsible for safeguarding the assets of the charitable organisation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. **- 9 -** ## **Survivors West Yorkshire** ## **Independent Examiner's Report to the Trustees of Survivors West Yorkshire** **Year Ended 31 March 2021** ## **Auditors:** Wyatt & Co were re-appointed as the charitable organisation (CIO) auditors during the year and have expressed their willingness to continue in that capacity. This report has been prepared in accordance with the Statement Recommended Practice: Accounting and Reporting by Charities (issued in March 2005) and in accordance with the special provisions of Part VII of the Companies Act 1985 relating to small entities. The trustees' annual report was approved and signed on behalf of the board of trustees by: M.Wrigglesworth Trustee Date: 04/08/2021 **- 10 -** ## **Survivors West Yorkshire** ## **Independent Examiner's Report to the Trustees of Survivors West Yorkshire** ## **Year Ended 31 March 2021** I report to the trustees on my examination of the financial statements of Survivors West Yorkshire ('the charity') for the year ended 31 March 2021. ## **Responsibilities and Basis of Report** As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent Examiner's Statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. the financial statements do not accord with those records; or 3. the financial statements do 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 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. Nigel Wyatt B.Sc. FCA Independent Examiner 125 Main Street Garforth Leeds LS25 1AF 04/08/2021 **- 11 -** ## **Survivors West Yorkshire** ## **Statement of Financial Activities** ## **Year Ended 31 March 2021** ||||**2021**||2020| |---|---|---|---|---|---| |||Unrestricted|Restricted||| |||funds|funds|**Total funds**|Total funds| ||**Note**|**£**|**£**|**£**|£| |**Income and endowments**|||||| |Donations and legacies|**4**|
4,443|66,635|**71,078**|28,613| |Charitable activities|**5**|
4,100|–|**4,100**|–| |||`────────`|`─────────`|`─────────`|`─────────`| |**Total income**||8,543|66,635|**75,178**|28,613| |||`════════`|`═════════`|`═════════`|`═════════`| |**Expenditure**|||||| |Expenditure on raising funds:|||||| |Costs of raising donations and|||||| |legacies|**6**|
–|7,115|**7,115**|160| |Expenditure on charitable activities|**7,8**|
4,741|59,520|**63,822**|43,730| |||`────────`|`─────────`|`─────────`|`─────────`| |**Total expenditure**||4,741|66,635|**70,937**|43,890| |||`════════`|`═════════`|`═════════`|`═════════`| |||`────────`|`─────────`|`─────────`|`─────────`| |**Net income/(expenditure) and net**|||||| |**movement in funds**||3,802|–|**4,241**|(15,277)| |||`════════`|`═════════`|`═════════`|`═════════`| |**Reconciliation of funds**|||||| |Total funds brought forward||15,002|–|**15,002**|30,279| |||`─────────`|`─────────`|`─────────`|`─────────`| |**Total funds carried forward**||18,804|–|**18,804**|15,002| |||`═════════`|`═════════`|`═════════`|`═════════`| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. **The notes on pages 14 to 22 form part of these financial statements.** **- 12 -** ## **Survivors West Yorkshire** ## **Statement of Financial Position** ## **31 March 2021** |||**2021**|2020| |---|---|---|---| ||**Note**|**£**|£| |**Fixed Assets**|||| |Tangible fixed assets|**14**|**7,620**|4,406| |**Current Assets**|||| |Debtors|**15**|**4,100**|–| |Cash at bank and in hand||**8,627**|11,346| |||---------------------------------|---------------------------------| |||**12,727**|11,346| |**Creditors: Amounts Falling due Within One Year**|**16**|**1,104**|750| |||---------------------------------|---------------------------------| |**Net Current Assets**||**11,623**|10,596| |||---------------------------------|---------------------------------| |**Total Assets Less Current Liabilities**||**19,243**|15,002| |||---------------------------------|---------------------------------| |**Net Assets**||**19,243**|15,002| |||=================================|=================================| |**Funds of the Charity**|||| |Unrestricted funds||**18,804**|15,002| |||---------------------------------|---------------------------------| |**Total charity funds**|**18**|**18,804**|15,002| |||=================================|=================================| These financial statements were approved by the board of trustees and authorised for issue and are signed on behalf of the board by: M. Wrigglesworth ## Trustee Date: 04/08/2021 **The notes on pages 14 to 22 form part of these financial statements.** **- 13 -** ## **Survivors West Yorkshire** ## **Notes to the Financial Statements** ## **Year Ended 31 March 2021** ## **1. General Information** The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is The Digital Health Enterprise Zone (DHEZ), Phoenix South West Building, University of Bradford, BD7 1DP. ## **2. Statement of Compliance** These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011. ## **3. Accounting Policies** ## **Basis of Preparation** The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. ## **Going Concern** There are no material uncertainties about the charity's ability to continue. ## **Fund Accounting** Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. **- 14 -** ## **Survivors West Yorkshire** ## **Notes to the Financial Statements** _**(continued)**_ **Year Ended 31 March 2021** ## **3. Accounting Policies** _**(continued)**_ ## **Incoming Resources** All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. ## **Resources Expended** Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. **- 15 -** ## **Survivors West Yorkshire** ## **Notes to the Financial Statements** _**(continued)**_ ## **Year Ended 31 March 2021** ## **3. Accounting Policies** _**(continued)**_ ## **Operating Leases** Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis. ## **Tangible Assets** Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities. ## **Depreciation** Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Equipment - 25% reducing balance ## **Impairment of Fixed Assets** A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. ## **Defined Contribution Plans** Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. **- 16 -** ## **Survivors West Yorkshire** ## **Notes to the Financial Statements** _**(continued)**_ **Year Ended 31 March 2021** ## **3. Accounting Policies** _**(continued)**_ ## **Defined Contribution Plans** _**(continued)**_ When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. ## **4. Donations and Legacies** ||Unrestricted|Restricted|
**Total Funds**| |---|---|---|---| ||Funds|Funds|
**2021**| ||£|£|**£**| |**Donations**|||| |Donations|1,492|–|**1,492**| |**Grants**|||| |Grants receivable|2,951|66,635|
**69,586**| ||`────────`|`─────────`|
`─────────`| ||4,443|66,635|
**71,078**| ||`════════`|`═════════`|
`═════════`| ||Unrestricted|Restricted|
Total Funds| ||Funds|Funds|
2020| ||£|£|£| |**Donations**|||| |Donations|19,083|–|19,083| |**Grants**|||| |Grants receivable|7,500|2,030|
9,530| ||`─────────`|`────────`|
`─────────`| ||26,583|2,030|
28,613| ||`═════════`|`════════`|
`═════════`| ## **5. Charitable Activities** ||Unrestricted|
**Total Funds**|Unrestricted|
Total Funds| |---|---|---|---|---| ||Funds|
**2021**|Funds|
2020| ||£|**£**|£|£| |Charitable Activities|4,100|
**4,100**|–|–| ||============================|============================|=================|=================| |**Costs of Raising Donations and Legacies**||||| |||Unrestricted|Restricted|
**Total Funds**| |||Funds|Funds|
**2021**| |||£|£|**£**| |Costs of raising donations and legacies||–|7,115|
**7,115**| |||=================|============================|============================| **6. Costs of Raising Donations and Legacies** **- 17 -** ## **Survivors West Yorkshire** ## **Notes to the Financial Statements** _**(continued)**_ ## **Year Ended 31 March 2021** ## **6. Costs of Raising Donations and Legacies** _**(continued)**_ |||Unrestricted|Restricted|
Total Funds| |---|---|---|---|---| |||Funds|Funds|
2020| |||£|£|£| ||Costs of raising donations and legacies|160|–|160| |||=================|=================|=================| |**7.**|**Expenditure on Charitable Activities by Fund Type**|||| |||Unrestricted|Restricted|
**Total Funds**| |||Funds|Funds|
**2021**| |||£|£|**£**| ||Provision of service|3,390|57,220|
**60,171**| ||Support costs|1,351|2,300|
**3,651**| |||`────────`|`─────────`|
`─────────`| |||4,741|59,520|
**63,822**| |||`════════`|`═════════`|
`═════════`| |||Unrestricted|Restricted|
Total Funds| |||Funds|Funds|
2020| |||£|£|£| ||Provision of service|22,214|18,697|
40,911| ||Support costs|2,819|–|2,819| |||---------------------------------|---------------------------------|---------------------------------| |||25,033|18,697|
43,730| |||=================================|=================================|=================================| ## **8. Expenditure on Charitable Activities by Activity Type** |||Activities|||| |---|---|---|---|---|---| |||undertaken|Support|**Total funds**|Total fund| |||directly|costs|**2021**|2020| |||£|£|**£**|£| ||Provision of service|60,171|2,540|**62,711**|42,380| |||=================================|============================|=================================|=================================| |**9.**|**Analysis of Support Costs**||||| ||Analysis of||| |---|---|---|---| ||support||| ||costs|**Total 2021**|Total 2020| ||£|**£**|£| |Accountancy and Independent Examination|1,350|**1,350**|1,350| |Support costs - Depreciation|2,540|**2,540**|1,469| ||----------------------------|----------------------------|----------------------------| ||3.890|**3,890**|2,219| ||============================|============================|============================| **- 18 -** ## **Survivors West Yorkshire** ## **Notes to the Financial Statements** _**(continued)**_ ## **Year Ended 31 March 2021** ## **10. Net Income/(Expenditure)** Net income/(expenditure) is stated after charging/(crediting): ||Net income/(expenditure) is stated after charging/(crediting):||| |---|---|---|---| |||**2021**|2020| |||**£**|£| ||Depreciation of tangible fixed assets|**2,540**|1,469| |||============================|============================| |**11.**|**Independent Examination Fees**||| |||**2021**|2020| |||**£**|£| ||Fees payable to the independent examiner for:||| ||Independent examination of the financial statements|**750**|750| |||=================|=================| ## **12. Staff Costs** The total staff costs and employee benefits for the reporting period are analysed as follows: ||**2021**|2020| |---|---|---| ||**£**|£| |Wages and salaries|**23,865**|8,783| |Social security costs|**–**|9| |Employer contributions to pension plans|**–**|31| ||---------------------------------|----------------------------| ||**23,865**|8,823| ||=================================|============================| The average head count of employees during the year was 1 (2020: 1). No employee received employee benefits of more than £60,000 during the year (2020: Nil). ## **Key Management Personnel** The charity consider the key management personnel of the charity to be the organisation's CEO and founder. During the year key management personnel received employment income of £23,866 (2020: £1,098). ## **13. Trustee Remuneration and Expenses** During the year no trustees incurred out of pocket expenses or received any remuneration. **- 19 -** ## **Survivors West Yorkshire** ## **Notes to the Financial Statements** _**(continued)**_ **Year Ended 31 March 2021** ## **14. Tangible Fixed Assets** ||||**Equipment**| |---|---|---|---| ||||**£**| ||**Cost**||| ||At 1 April 2020||**13,926**| ||Disposals||**5,754**| ||||---------------------------------| ||**At 31 March 2021**||**19,680**| ||||=================================| ||**Depreciation**||| ||At 1 April 2020||**9,520**| ||Charge for the year||**2,540**| ||||---------------------------------| ||**At 31 March 2021**||**12,060**| ||||=================================| ||**Carrying amount**||| ||**At 31 March 2021**||**7,620**| ||||=================================| ||At 31 March 2020||4,406| ||||=================================| |**15.**|**Debtors**||| |||**2021**|2020| |||**£**|£| ||Trade debtors|**4,100**|–| |||============================|=================| |**16.**|**Creditors:** **Amounts Falling due Within One Year**||| |||**2021**|2020| |||**£**|£| ||Accruals and deferred income|**750**|750| ||Social security and other taxes|**354**|–| |||----------------------------|-----------------| |||**1,104**|750| |||============================|=================| ## **17. Pensions and Other Post Retirement Benefits** ## **Defined contribution plans** The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £Nil (2020: £31). **- 20 -** ## **Survivors West Yorkshire** ## **Notes to the Financial Statements** _**(continued)**_ ## **Year Ended 31 March 2021** ## **18. Analysis of Charitable Funds** ## **Unrestricted funds** |**Unrestricted funds**||||| |---|---|---|---|---| |||||**At**| ||At|||**31 March**| ||1 April 2020|Income|Expenditure|**2021**| ||£|£|£|**£**| |General funds|15,002|8,543|(4,741)|**18,804**| ||`═════════`|`════════`|`════════`|`═════════`| |||||At| ||At|||31 March| ||1 April 2019|Income|Expenditure|2020| ||£|£|£|£| |General funds|13,612|26,583|(25,193)|15,002| ||=================================|=================================|=================================|=================================| |**Restricted funds**||||| |||||**At**| ||At|||**31 March**| ||1 April 2020|Income|Expenditure|**2021**| ||£|£|£|**£**| |Community Foundation Trust|–|69,586|(69,586)|**–**| |The National Lottery Community||||| |Fund|–|27,856|(27,856)|**–**| |West Yorkshire Police Crime||||| |Commission|–|28,796|(28,796)|**–**| ||-----------------|---------------------------------|---------------------------------|-----------------| ||–|67,635|(67,635)|**–**| ||=================|=================================|=================================|=================| |||||At| ||At|||31 March| ||1 April 2019|Income|Expenditure|2020| ||£|£|£|£| |Lottery funding|16,667|–|(16,667)|**–**| |Bradford Rape Crisis Leadership||||| |Project|–|2,030|(2,030)|**–**| ||---------------------------------|----------------------------|---------------------------------|---------------------------------| ||16,667|2,030|–|**–**| ||=================================|============================|=================================|=================================| **- 21 -** ## **Survivors West Yorkshire** ## **Notes to the Financial Statements** _**(continued)**_ ## **Year Ended 31 March 2021** ## **Fund Descriptions** - Bradford Community Foundation (Covid19 Resilience Fund) Staff hours uplift, specialist consultancy and Male Service Standards accreditation - Ministry of Justice (Covid19 fund) Staff hours uplift, Counselling hours, ICT upgrade, Evaluation - The National Lottery Community Fund (CCSF fund) Staff hours uplift, Counselling hours, Media advertising and Office costs - NHS England Counselling hours and CMS costs - Share Gift Male service delivery costs - West Yorkshire PCC Safer Community Fund Counselling hours and marketing costs ## **19. Operating Lease Commitments** The total future minimum lease payments under non-cancellable operating leases are as follows: |follows:||||| |---|---|---|---|---| ||||**2021**|2020| ||||**£**|£| |Not later than|1|year|3,072|3,072| ||||=================|============================| ## **20. Related Parties** The charities CEO B Balfour is a close family member to C Balfour whom is a member of the trustee board. During the year the board authorised for the charities CEO to receive consultancy fees totalling £0 (2020: £17,529.35) and employment income of £23,866 (2020: £6,587). **- 22 -** ## **Survivors West Yorkshire** ## **Management Information** **Year Ended 31 March 2021** **The Following Pages Do Not Form Part of the Financial Statements.** **- 23 -** ## **Survivors West Yorkshire** ## **Notes to the Detailed Statement of Financial Activities** **Year Ended 31 March 2021** ||**2021**|2020| |---|---|---| ||**£**|£| |**Income and endowments**||| |**Donations and legacies**||| |Donations|**1,492**|19,083| |Grants receivable|**69,586**|9,530| ||---------------------------------|---------------------------------| ||**71,078**|28,613| ||---------------------------------|---------------------------------| |**Charitable activities**||| |Charitable Activities|**4,100**|–| ||----------------------------|-----------------| ||---------------------------------|---------------------------------| |**Total income**|**75,178**|28,613| ||=================================|=================================| |**Expenditure**||| |**Costs of raising donations and legacies**||| |**Costs of raising donations and legacies**||| |Costs of raising donations and legacies|**7,115**|160| ||----------------------------|-----------------| ||----------------------------|-----------------| |**Costs of raising donations and legacies**|**7,115**|160| ||============================|=================| |**Expenditure on charitable activities**||| |**Provision of service**||| |**_Activities undertaken directly_**||| |Wages and salaries|**23,865**|8,783| |Employer's NI costs|**–**|9| |Employer's Pension costs|**–**|31| |Rent|**2,060**|2,304| |Insurance|**423**|408| |Workshop Facilitation and Admin Support|**–**|752| |Telephone|**439**|445| |Other office costs|**7,209**|6,065| |Service delivery operation costs|**20,622**|7,161| |Consultancy and development|**5,553**|14,855| |Training and conferences|**–**|98| ||---------------------------------|---------------------------------| ||**60,171**|40,911| ||---------------------------------|---------------------------------| |**_Support costs_**||| |Depreciation|**2,540**|1,469| ||----------------------------|----------------------------| |**Governance costs**||| |Governance costs (as part of support costs)|**1,111**|1,350| ||----------------------------|----------------------------| ||---------------------------------|---------------------------------| |**Expenditure on charitable activities**|**63,822**|43,730| ||=================================|=================================| **- 24 -**