2021-03-31-accounts

Charity Registration No. 1170957

PETERBOROUGH RAPE CRISIS CARE GROUP ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

PETERBOROUGH RAPE CRISIS CARE GROUP

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees	V J Almond
	E Cox
	J S Latten-Quinn
	J Marsh
Charity number	1170957
Registered office	PO Box 1481
	Peterborough
	PE1 9XS
Independent examiner	Azets
	Ruthlyn House
	90 Lincoln Road
	Peterborough
	Cambridgeshire
	United Kingdom
	PE1 2SP
Bankers	The Co-Operative Bank PLC
	PO Box 250
	Delf House
	Southway
	Skelmersdale
	Lancashire
	United Kingdom
	WN8 6WT

PETERBOROUGH RAPE CRISIS CARE GROUP

CONTENTS

	Page
Trustees' report	1 - 6
Independent examiner's report	7
Statement of financial activities	8 - 9
Balance sheet	10
Notes to the financial statements	11 - 19

PETERBOROUGH RAPE CRISIS CARE GROUP

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2021

The trustees present their report and financial statements for the year ended 31 March 2021.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016) .

Objectives and activities

The objective of Peterborough Rape Crisis Care Group (PRCCG) is to relieve the mental and physical distress of women and girls who have suffered from the result of sexual violence. PRCCG work with survivors who have experienced any form of sexual violence, at any time in their lives. Many individuals experience selfblame, shame, guilt and find it difficult to speak of their experience. They may feel disconnected from their friends, family and peers. Specialist support and advocacy, delivered in an empathic and sensitive environment, provides vital emotional support that assists individuals in regaining control over their own lives.

We provide short-term and long-term emotional support and practical information by telephone, email and face to face, and offer advocacy and support through the criminal justice system. PRCCG also offer support to men and boys who have experienced sexual violence, but these are delivered separately from the provision for women and girls.

During the COVID-19 pandemic, PRCCG has adapted its operations and has continued to provide a full range of services for victims and survivors. PRCCG workers, alongside rape crisis workers across the country, are formally recognised as key workers and as such we have been able to continue to offer a limited number of face to face services to victims and survivors throughout the pandemic, supporting service users who, owing to privacy or safety concerns, are unable to access our support remotely.

All trustees, staff and volunteers at PRCCG are women that come from a wide variety of backgrounds and are committed to empowering survivors to take back control of their lives. On occasions, PRCCG will use male volunteers or sessional workers in order to offer choice to those accessing our services.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Principal funding sources

The principal funding sources for the charity are currently by way of grant and contract income from Cambridgeshire Police and Crime Commissioner, the Home Office and the Ministry of Justice.

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PETERBOROUGH RAPE CRISIS CARE GROUP

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Building Partnerships

In developing the delivery of our service PRCCG joined with Cambridge Rape Crisis Centre (CRCC) to form Cambridgeshire and Peterborough Rape Crisis Partnership (CAPRCP). The partnership has over 35 years’ experience in the design and delivery of specialist support services to survivors of rape and sexual abuse, regardless of when the abuse happened.

CAPRCP’s services are delivered by specially trained staff and volunteers from diverse backgrounds. Collectively they have a wealth of knowledge and experience working with survivors and the impacts of their trauma, walking alongside them in their journey from cope to recover.

We also have representation on and/or good links with a large number of local groups/ organisations including:

• Cambridgeshire and Peterborough Women’s Consortium (Peterborough Women’s Aid, Cambridge Women’s Aid, Cambridge Rape Crisis, Cambridge Women’s Resource Centre, Turtle Dove, One Voice for Travellers)

• Rape Crisis England and Wales (Regional and National)

• Cambridgeshire Sexual Assault Referral Centre

• Domestic Abuse and Sexual Violence Operation Group

• Domestic Abuse and Sexual Violence Strategic Group

• Sexual Violence and Complex Needs Task and Finish Group

• Domestic Abuse and Sexual Violence Workforce Development Group

• Cambridge and Peterborough Combined Authority

• Peterborough Women’s Aid

• Crown Prosecution Service VAWG Prevention and Intervention Steering Group

• Cambridgeshire Constabulary Rape Investigation Team

• Cambridgeshire Constabulary Child Abuse Investigation Team

• Local Safeguarding Boards

Our Supporters

PRCCG would like to say a special thank you for all the anonymous donations received through our LocalGiving page and to Royal Sun Alliance staff for nominating us as their charity of the year and raising funds for our crisis intervention work.

Achievements and performance

2020-21 has been an extraordinary year, with the impact of the COVID-19 pandemic affecting every aspect of PRCCG's work. Over the year PRCCG received over 400 new referrals to our service, reflecting a drop of 35% on the previous year. However, we experienced a significant increase in the needs of service users who themselves were dealing with the impact of the pandemic as well as the trauma of the sexual violence.

PRCCG ' s key achievements in 2020/21 have been:

• Adapting our serv i ces in response to the COVID-19 pandem i c without m i ss i ng a day's service. From March 2020, in response to the Government announcement of the first lockdown, all PRCCG workers started working from home, offering remote support to our clients using telephone, video link or e- mail. Throughout the pandemic, we have been able to provide a consistent source of support to our clients, many of whom have struggled with the increased isolation and heightened anxiety associated with the pandemic or been triggered by the restrictions imposed on their lives.

• In April 2020, rape crisis workers were added to the Government’s list of key workers, and we were gradually able to re-introduce some in person support for those clients who were unable to access our remote services because of safety or privacy Issues. Risk assessments, alongside procedures to minimise the risk of infection were put in place and our premises were adapted. Since the pandemic, we have only used rooms large enough for social distancing, have replaced furnishings with wipe clean alternatives, have introduced strict cleaning regimes and ensured that hand sanitiser, gloves and masks are available. The amount of in person support we have offered has varied during the year, responding to changes In government advice and Infection rates. Alongside our face-to-face provision, we have continued to offer a full range of services remotely throughout the year.

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PETERBOROUGH RAPE CRISIS CARE GROUP

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

• In January 2021, all our frontline staff were offered priority vaccination and we are gradually Increasing the number of in person sessions as we go into the new financial year, with social distancing and procedures to reduce the risk of infection remaining in place.

• Through the adaptations we have made to our services and premises over the last year, and the flexibility and commitment of our workers, PRCCG's provision has become more agile, and we are confident that we can respond quickly to changes in Government guidance over the coming months. We have also recognised the significant benefits of remote provision for our clients and our workers, and some remote provision will remain part of PRCCG service provision in the longer term.

• We have continued to work in partnership with Cambridge Rape Crisis in delivery of a countywide service for survivors of all ages and genders throughout Peterborough and Cambridgeshire. This contract will last until at least March 2023, with potential for extensions to 2025. The partnership has also been successful in securing additional shared funding from the Police & Crime Commissioner, the Ministry of Justice and Home Office, and our partnership continues to develop and strengthen.

• We have continued to use the voices of survivors to inform how we expand, develop, and diversify our services. A summary of service user outcomes is listed below:

Outcome: more in control of their lives	Number	Percent	Answers provided
Better understanding of their situation and knows what they can do about it	78	99	79
Able to decide what to do about the sexual violence they have experienced	64	86	74
Able to make decisions about their future	75	96	78
More confident	65	79	82
More able to make everyday decisions	45	55	82
No. of survivors showed positive change in one or more indicators	82	99	83
Outcome: better health and well-being	Number	Percent	Answers provided
Feel better about themselves	62	78	80
Understand more about how the sexual violence has affected them	77	97	79
Have better coping skills and strategies	69	84	82
Taking better care of self	58	72	81
Feel more in control of their emotions	67	83	81
No. of survivors showed positive change in one or more indicators	82	99	83

Outcome: more able to access further support	Number	Percent	Answers provided
Knows what resources are available to them	77	100	77
Been able to access the support they needed	76	97	78
No. of survivors showed positive change in one or more indicators	79	100	79

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PETERBOROUGH RAPE CRISIS CARE GROUP

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Outcome: more able to develop and maintain positive relationships	Number	Percent	Answers provided
More able to trust people	28	34	82
More able to feel close to people	31	38	82
No. of survivors showed positive change in one or more indicators	39	48	82
Outcome: more able to assert their rights	Number	Percent	Answers provided
Knows what their rights are and what they are entitled to	73	96	76
Enough information to engage with criminal justice system	31	67	46
Enough information to engage in civil proceedings	11	38	29
No. of survivors showed positive change in one or more indicators	74	97	76
Satisfaction with service	Number	Percent	Answers provided
Got the info needed	80	100	80
Got the support needed	80	100	80
Felt believed and understood	80	100	80
Felt comfortable with the way in which the support was provided	78	99	79
The Centre was safe, welcoming and private	48	87	55
Valued being in a women-only environment	15	52	29
The support was sensitive to needs and situation	56	98	57

• We piloted a new telephone based, crisis intervention service to ensure survivors and their family/ friends received specialist support at the point of referral. Below is a snapshot of the feedback received:

Completed After Questionnaires = 58 (56%)

• Do I feel in control of my emotions? 90% recorded a positive increase in their score

• Do I have any positive coping strategies/grounding techniques to help me manage when my emotions get too overwhelming? 100% reported an increase in positive coping strategies

• Do I understand why my body and brain is reacting the way it is? 100% reported better understanding of how their body and brain react to trauma

• Am I functioning on a day-to-day basis? 97% reported being able to better function on a day to day basis

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PETERBOROUGH RAPE CRISIS CARE GROUP

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Sample feedback

• I have found the breathing techniques and the self-help talk really useful and have given me confidence that I am more in control

• I can travel on the bus and be fine knowing I've got grounding techniques. I feel like a different person and for the first time like 'I've got this' Wish I'd had this sooner when this first happened 9 months ago

• Yes I have really learnt so much in our sessions and have been able to relate some of the grounding techniques to myself especially 7/11 breathing and the anchor of a happy time that we did using visualisation. I now feel so much more equipped to help

• Yes, I now understand that I am traumatised and not crazy. It's really helped me understand my responses

• Yes, it's been really good to finally understand. I particularly found the psychoducation around the 5 Fs useful and enlightening, learning about the Friend/Flop response really helped me to process what happened to me. It's been normalised

• Yes, I feel really cared for. It's been so good having someone that knows, understands me and is not judging me. I have felt alone but the process has given me a new experience. The only person that's listened to me properly since it happened. Apart from my boyfriend. I feel supported in a way I haven't' before, I feel more confident that I can help myself to regulate my emotions when it gets too overwhelming. I am now looking at trying to look after myself a bit more especially through this pandemic by bringing exercise and routine into my life

• This has changed my life, I have gone from not being able to function day-to-day without being triggered, having consistent nightmares and flashbacks and not being able to sit on my uni bus. Feeling control for the first time in 9 months, I've booked to go to a big rugby match with my dad and booked to go to Cardiff (I would not have even thought about this before this support).

• I have felt completely valued and unjudged, I feel I can say anything. I have wanted your support every week when usually I wouldn't. I'm so pleased I let you in, you have taught me so much and helped so much in me being able to cope better. When we first started I felt unable to function at all, you have helped me to believe that I can. I could never have come this far now without you. I now let people in, my friends, family, I ring them when I need support. You gave me confidence to believe I could do that. This service you are offering is a lifeline, it's amazing, please keep doing it for others. The only two professionals I feel safe with and feel I can tell anything to are you and my ISVA, you both helped so much

• I was at a very low place when you first called having just lost the man who abused me to suicide. This was a lifeline. You not only listened and didn't judge but helped me to believe that it was not my fault. You helped me identify my emotions and normalise my responses. You helped me to put things into perspective. It's helped me to process the relationship and the reasons I was so drawn to it, so I don't have to feel so guilty. I don't know what I would have done without you. It's been a lifeline and I will continue to use the things I have learnt for this to help through my recovery

Financial review

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

PRCCG’s Risk Register is a standing item at each Board Meeting and action is taken to mitigate those risks which have been identified as causing concern. Our main risk continues to be the current funding landscape, which is often short-term, project-based funding with little opportunity to fund core costs. Trustees recognise the need to seek for new funding and creative ways of using existing resources.

PRCCG has a Policy Review Schedule that has been drawn up to ensure regular review of the charity’s policies and procedures to maintain good governance and mitigate risk. The Policy Review Schedule is a standing item at each Board Meeting.

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PETERBOROUGH RAPE CRISIS CARE GROUP

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO) with voting members other than its charity trustees.

The trustees who served during the year and up to the date of signature of the financial statements were:

V J Almond E Cox N Butters (Resigned 8 October 2020) J S Latten-Quinn M Paterson Brown (Resigned 7 December 2020) E Dening (Resigned 28 June 2021) V Duke (Resigned 11 January 2021) E Boyd (Resigned 9 October 2021) J Marsh N Message (Resigned 23 August 2021)

PRCCG is governed by a Board of Trustees made up of no less than 3 and no more than 12 trustees with a range of skills, knowledge and experience. The Board of Trustees meets on a regular basis and is responsible for the ongoing viability, strategic development and direction of the organisation. As the Board holds overall responsibility for the organisation’s continued success it is vital that trustees have the necessary skills and knowledge to enable them to carry out this function. Trustees are encouraged to take part in all appropriate training opportunities, to continue to develop their skills and update their knowledge of legal requirements, funding issues and other developments.

Information from the Charity Commission publications and the Commission’s guidance is distributed to the Board of Trustees as well as PRCCG’s financial information.

The trustees' r eport was approved by the Board of Trustees.

E Cox

Trustee Dated: 21 December 2021

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PETERBOROUGH RAPE CRISIS CARE GROUP

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF PETERBOROUGH RAPE CRISIS CARE GROUP

I report to the trustees on my examination of the financial statements of Peterborough Rape Crisis Care Group (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 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act . In carrying out my examination I have followed all 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 I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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:

• 1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 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 financial statements to be reached.

Mark Jackson FCA DChA Azets Ruthlyn House 90 Lincoln Road Peterborough Cambridgeshire PE1 2SP United Kingdom

Dated: 21 December 2021

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PETERBOROUGH RAPE CRISIS CARE GROUP

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021

Current financial year Unrestricted Designated Restricted funds funds funds 2021 2021 2021 Notes £ £ £ Income from: Donations and legacies 3 4,613 - - Charitable activities 4 - 362,182 123,942 Total income 4,613 362,182 123,942 Expenditure on: Charitable activities 5 2,800 265,357 68,879 Net incoming/(outgoing) resources before transfers 1,813 96,825 55,063 Gross transfers between funds 11,290 (2,612) (8,678) Net income/(expenditure) for the year/ Net movement in funds 13,103 94,213 46,385 Fund balances at 1 April 2020 174,391 9,905 27,555 Fund balances at 31 March 2021 187,494 104,118 73,940	Total 2021 £ 4,613 486,124 490,737 337,036 153,701 - 153,701 211,851 365,552	Total 2020 £ 9,682 613,024 622,706 670,756 (48,050) - (48,050) 259,901 211,851

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

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PETERBOROUGH RAPE CRISIS CARE GROUP

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021

Prior financial year

Unrestricted Designated Restricted funds funds funds 2020 2020 2020 Notes £ £ £ Income from: Donations and legacies 3 9,682 - - Charitable activities 4 - 601,000 12,024 Total income 9,682 601,000 12,024 Expenditure on: Charitable activities 5 4,891 591,095 74,770 Net incoming/(outgoing) resources before transfers 4,791 9,905 (62,746) Gross transfers between funds 78,037 (78,037) - Net income/(expenditure) for the year/ Net movement in funds 82,828 (68,132) (62,746) Fund balances at 1 April 2019 91,563 78,037 90,301 Fund balances at 31 March 2020 174,391 9,905 27,555

Total 2020 £ 9,682 613,024 622,706 670,756 (48,050) - (48,050) 259,901 211,851

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

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PETERBOROUGH RAPE CRISIS CARE GROUP

BALANCE SHEET

AS AT 31 MARCH 2021

Notes Fixed assets Tangible assets 8 Investments 9 Current assets Debtors 10 Cash at bank and in hand Creditors: amounts falling due within one year 11 Net current assets Total assets less current liabilities Income funds Restricted funds 12 Unrestricted funds Designated funds 13 General unrestricted funds	2021 £ 2,684 368,370 371,054 (17,815) 104,118 187,494	£ 11,313 1,000 12,313 353,239 365,552 73,940 291,612 365,552	2020 £ 8,112 206,773 214,885 (4,673) 9,905 174,391	£ 639 1,000 1,639 210,212 211,851 27,555 184,296 211,851

The financial statements were approved by the Trustees on 21 December 2021

E Cox Trustee

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PETERBOROUGH RAPE CRISIS CARE GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

Charity information

Peterborough Rape Crisis Care Group is a Charitable Incorporated Organisation (CIO) registered in England and Wales. The registered office is PO Box 1481, Peterborough, PE1 9XS.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling , which is the functional currency of the charity . Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

1.5 Expenditure

Expenditure is incurred on an accruals basis.

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PETERBOROUGH RAPE CRISIS CARE GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment

20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.7 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year . Transaction costs are expensed as incurred.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the charity holds a longterm interest and where the charity has significant influence. The charity considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) .

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity 's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

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PETERBOROUGH RAPE CRISIS CARE GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity ’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and legacies

	Unrestricted	Total
	funds
	2021	2020
	£	£
Donations and gifts	3,500	4,704
Other donations	1,113	4,978

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PETERBOROUGH RAPE CRISIS CARE GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

4 Charitable activities

Police and Crime Commissioner RCEW Digital Transformation Fund CCF Tampon Tax Fund SVSS Contract 2020 - 2022 Covid-19 Extraordinary Fund DASV 2020 Covid-19 Extraordinary Fund RSF 2020 Analysis by fund Designated funds Restricted funds	2021 £ - - - 362,182 18,953 104,989 486,124 362,182 - 486,124	2020 £ 601,000 2,024 10,000 - - - 613,024 601,000 12,024 613,024

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PETERBOROUGH RAPE CRISIS CARE GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

5 Charitable activities

Employment costs CRCC payments Other staff costs Depreciation and impairment Premises costs Administration costs Sessional counsellors Clinical supervision Independent examiner fees Analysis by fund Unrestricted funds Designated funds Restricted funds For the year ended 31 March 2020 Unrestricted funds Designated funds Restricted funds	2021 £ 230,995 - 12,738 616 9,300 42,847 32,154 6,203 2,183 337,036 337,036 2,800 265,357 68,879 337,036 4,891 591,095 74,770 670,756	2020 £ 251,148 296,250 28,970 2,697 18,000 31,816 34,416 5,263 2,196 670,756 670,756 4,891 591,095 74,770 670,756

6 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

Expenses reimbursed to the trustees amounted to £232 (2020: £2,171). The majority of these relate to the volunteer support worker role rather than their role as a trustee.

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PETERBOROUGH RAPE CRISIS CARE GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

7 Employees

Number of employees

The average monthly number of employees during the year was:

Employment costs Wages and salaries Social security costs Other pension costs 8 Tangible fixed assets Cost At 1 April 2020 Additions At 31 March 2021 Depreciation and impairment At 1 April 2020 Depreciation charged in the year At 31 March 2021 Carrying amount At 31 March 2021 At 31 March 2020	2021 2020 Number Number 8 9 2021 2020 £ £ 207,235 224,927 19,042 20,718 4,718 5,503 230,995 251,148 Plant and equipment £ 19,672 11,290 30,962 19,033 616 19,649 11,313 639

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PETERBOROUGH RAPE CRISIS CARE GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

9 Fixed asset investments Cost or valuation At 1 April 2020 & 31 March 2021 Carrying amount At 31 March 2021 At 31 March 2020 Other investments comprise: Investments in associates Details of the charity's associates at 31 March 2021 are as follows: Name of undertaking Registered office Nature of business Class of shares held ICENA Ltd England and Wales Management consultancy activities Ordinary 10 Debtors Amounts falling due within one year: Prepayments and accrued income 11 Creditors: amounts falling due within one year Other taxation and social security Other creditors Accruals and deferred income

Other investments 1,000 1,000 1,000 2021 2020 £ £ 1,000 1,000 % Held Direct Indirect 20 - 2021 2020 £ £ 2,684 8,112 2021 2020 £ £ 5,384 - 1,048 866 11,383 3,807 17,815 4,673

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PETERBOROUGH RAPE CRISIS CARE GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

12 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

	As restated
	Balance at	Incoming	Resources	Transfers	Balance at
	1 April 2020	resources	expended		31 March
					2021
	£	£	£	£	£
PCC - VAWG Counselling	5,849	-	(5,849)	-	-
RCEW - Digital Transformation	11,706	-	(6,119)	-	5,587
CCF - Tampon Tax Fund	10,000	-	(8,587)	-	1,413
CDASV	-	18,953	(10,275)	(8,678)	-
CRSF	-	104,989	(38,049)	-	66,940
	27,555	123,942	(68,879)	(8,678)	73,940

13 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

	As restated
	Balance at	Incoming	Resources	Transfers	Balance at
	1 April 2020	resources	expended		31 March
					2021
	£	£	£	£	£
PCC - Countywide Contract	4,049	-	(1,437)	(2,612)	-
PCC - SARC Duty ISVA	2,756	-	(2,756)	-	-
PCC - SARC Talking Therapies	3,100	-	(3,100)	-	-
SVSS	-	362,182	(258,064)	-	104,118
	9,905	362,182	(265,357)	(2,612)	104,118

These funds relate to a contract with specific performance measures. The trustees believe that all performance measures were met during the year and therefore the funds are not considered to be restricted.

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PETERBOROUGH RAPE CRISIS CARE GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

14 Analysis of net assets between funds Unrestricted Designated Restricted 2021 2021 2021 £ £ £ Fund balances at 31 March 2021 are represented by: Tangible assets 11,313 - - Investments 1,000 - - Current assets/(liabilities) 175,181 104,118 73,940 187,494 104,118 73,940	Total 2021 £ 11,313 1,000 353,239 365,552	Total 2020 £ 639 1,000 210,212 211,851

15 Related party transactions

There were no disclosable related party transactions during the year (2020 - none) .

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