## **Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes**
**(formally Aylesbury Vale & Milton Keynes Sexual Assault and Abuse Support Service)**
**Charity No. 1175021**
**Company No. CE011506**
**Trustees' Report and Unaudited Accounts**
**31 March 2023**
## **Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes (formally Aylesbury Vale & Milton Keynes Sexual Assault and Abuse Support Service) Contents**
||Pages|
|---|---|
|Trustees' Annual Report|2 to 7|
|Independent Examiner's Report|8|
|Statement of Financial Activities|9|
|Summary Income and Expenditure Account|10|
|Balance Sheet|11|
|Statement of Cash flows|12|
|Notes to the Accounts|13 to 23|
|Detailed Statement of Financial Activities|24 to 26|
Page 1
## **Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes (formally Aylesbury Vale & Milton Keynes Sexual Assault and Abuse Support Service) Trustees Annual Report**
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2023.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Company No. CE011506**
## **Charity No. 1175021**
## **Principal Office**
The Barn 11a Queen Catherine Road Steeple Claydon Buckinghamshire MK18 2PZ
## **Registered Office**
The Barn 11a Queen Catherine Road Steeple Claydon Buckinghamshire MK18 2PZ
## **Directors and Trustees**
The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:
M. Bello H. Cavill A. Jenner K. Leney M. Pringle J. Robson L. Ward
## **Key Management Personnel**
Mrs Carol Older (Resigned 31st December 22) Ms Beki Osborne (Appointed 6th March 23)
## **Accountants**
AJR & Co Ltd The Barn 11a Queen Catherine Road Steeple Claydon Buckinghamshire MK18 2PZ
Page 2
**Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes (formally Aylesbury Vale & Milton Keynes Sexual Assault and Abuse Support Service) Trustees Annual Report**
## **Bankers**
Metro Bank 1 Southampton Row LONDON WC1B 5HA
## **OBJECTIVES AND ACTIVITIES**
The object of "Sexual Assault and Abuse Support Service, Buckinghamshire and Milton Keynes" (SAASSBMK) is to relieve the trauma and suffering caused to individuals and their loved ones by sexual violence or domestic abuse in any of its forms.
SAASSBMK wants every individual who has been affected by sexual violence and domestic abuse to receive the support they need and wish. To meet the charity’s objects, it is delivering a range of services created to meet the needs of those affected by sexual violence or domestic abuse.
SAASSBMK aims to raise awareness of and change the perceptions of sexual violence and domestic abuse within our local area and to bring an end to sexual violence and domestic abuse. To achieve this, the charity participates in different partnerships and events, offers training and talks to appropriate businesses, schools etc.
SAASSBMK is a women-led charity and is committed to promoting female leadership both in CEO and trustee board positions. We employ staff and volunteers of all genders but reserve the right to make certain roles women-only under the Equality Act 2010 pursuant to Schedule 9, Part 1 to ensure women and girls can access women-only support and referral pathways. This is following our acknowledgement that sexual violence disproportionally impacts women and girls and is almost always perpetrated by men, even when the victim-survivor is also male.
## **MAIN ACTIVITIES UNDERTAKEN FOR THE PUBLIC BENEFIT**
SAASSBMK has provided the following services for the public benefit in relation to these objects during the financial year 2022/23. The trustees confirm they have had regard to the guidance issued by the Charity Commission on public benefit when delivering these services. Over the year we supported a total of 1015 individuals: 888 females, 118 males and 9 transgender/non-binary individuals. 48% of our service users were adults who had experienced Childhood Sexual Abuse, 34% experienced rape and 18% of our service users reported multiple experiences of sexual violence and domestic abuse including harassment, coercive control, trafficking, exploitation and ritual abuse. A total of 26,276 contacts were made with our service users including 5,712 one to one sessions.
Information, Advice and Guidance – SAASSBMK provides information, advice and guidance to all service users, as an introduction to the charity so survivors are aware of the range of support available to them. These sessions are delivered by a specialist trained member of staff.
Email support – many service users choose to contact us via email, with 13,803 email contacts being made, a combination of one-off support and assessments and ongoing contact. Support and response are provided within three working days.
Independent Domestic and Sexual Violence Advisory (IDSVA) service – SAASSBMK supported 124 women and 19 men through the IDSVA service this year. The IDSVA service provides both emotional and practical support to survivors of rape, sexual abuse and assault and domestic violence who have reported to the police or are considering reporting to the police.
Page 3
**Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes (formally Aylesbury Vale & Milton Keynes Sexual Assault and Abuse Support Service) Trustees Annual Report**
Advocacy service – SAASSBMK has provided general advocacy support around housing, financial, health, immigration and employment to 67 women and 15 men.
One-to-one counselling – 4,785 counselling sessions were provided to individuals by our dedicated volunteer and sessional counsellors. This represents a financial value of approximately £239,250.00. Demand for counselling continues to increase and we trained an additional 12 volunteer counsellors to help meet this demand.
Stabilisation Intervention Programme – SAASSBMK supported 153 individuals to understand how their body and mind have responded to trauma, to help identify and develop coping strategies to help stabilise survivors out of crisis.
Group support – SAASSBMK provided group support to 34 women through the Thrive2Gether service which is a peer support group, held on a weekly two-hour drop-in basis. SAASSBMK also provided support to 22 women and 4 males through Group Therapy around psychoeducation. The aim for these groups is to support survivors to cope and recover from the effects of sexual violence and domestic abuse but also to enable them to build on their own support network and empower them to build healthy relationships.
Telephone Support – 117 unique individuals were supported through telephone support in the year. As there is a waiting list for face-to-face counselling, every survivor contacting us is offered telephone support until they are allocated a counsellor. This year a total of 2615 instances of telephone emotional support were offered. To meet the escalating demand for this valuable service, we have successfully expanded our volunteer base by a further 10 specially trained volunteers, enabling us to provide vital assistance to more individuals in need.
SASH service – in partnership with SAFE! we provided therapeutic support to 39 children and young people between ages of 5 and 18, with the service as a whole supporting a further 92 children and young people and their families affected by domestic abuse and sexual harm across Buckinghamshire and Milton Keynes.
Two individuals describe the support they’ve received as follows:
“I am so grateful to have been able to have accessed this specialist service. I was completely stuck and in a dark place, with no hope of ever being able to feel joy and look forward to life. But now I am beginning to experience joy again which has been amazing for all of my family and close friends to see. Yes l am coming across bumps but am learning these are temporary and l can control them. Forever grateful.”
“Words can't describe the way the service has helped. It's invaluable and indescribable in its magnitude and I couldn't be more grateful to have had access. I have no doubt that without the service I wouldn't be where I am today, both in my career and my personal life.”
Page 4
**Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes (formally Aylesbury Vale & Milton Keynes Sexual Assault and Abuse Support Service) Trustees Annual Report**
## **ACHIEVEMENTS AND PERFORMANCE**
SAASSBMK is a member of and holds the national service standards for:
Rape Crisis England and Wales
Male Survivors Partnership (Lime Culture accreditation)
The Survivors Trust
The British Association for Counselling and Psychotherapy
The organisation has been successfully awarded with the above quality marks which secures quality of governance, management and service delivery.
In December 2022, we were also awarded the High Sheriffs Award for the provision of sexual violence support services in Buckinghamshire and we have also got through to the second round of the Kings Award for Voluntary Services, results of which are due in November 2023.
## **FINANCIAL REVIEW**
To meet the increasing demand of services 22 new volunteers have been recruited during the financial year. The volunteers have received specialised training in sexual violence for 6 weeks to guarantee that they uphold the level of specialist support that SAASSBMK requires. SAASSBMK has in total 67 volunteers excluding trustees contributing their time during the year.
The majority have contributed within the counselling service, but volunteers have also contributed through delivering training for new volunteers, as trustees, providing telephone support and providing administrative support.
The charity has maintained its existing public funding sources while successfully bidding for funding from additional public bodies, with a total income of £709,466, an increase of 36% from the previous year. The charity has also participated in fundraising activity including a car raffle arranged by Milton Keynes Community Foundation, Easy Fundraising and the Vale Lottery. The charity’s principal sources of funding for the financial year have been received from central and local government as well as trusts and foundations.
Policy on reserves
The trustees of SAASSBMK have set guidelines of the charity to have reserves of at least three months running costs. The reason for doing this is in case of a source of funding is lost, unforeseen emergencies or for redundancy costs.
## **PLANS FOR FUTURE PERIODS**
With the previous CEO, Carol Older, stepping down in December 2022 we welcomed our new CEO, Beki Osborne, in March 2023. SAASSBMK intends to continue to scope and develop a range of holistic services for those affected by sexual abuse and aim to increase our ability to meet the increasing demand for our services.
Page 5
## **Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes (formally Aylesbury Vale & Milton Keynes Sexual Assault and Abuse Support Service) Trustees Annual Report**
The trustees for SAASSBMK would like to thank the organisations that have given their support throughout the year. We would like to thank all the supporters on Vale Lottery, Easyfundraising.org.uk and to all those who bought tickets in the car raffle enabling the charity to continue to support those affected by sexual violence.
We would like to thank our funders Heart of Bucks, The Brook Trust, People's Health Trust, ROSA, Rothschild Foundation, Fairhive, Rectory Foundation, NHS East, The National Lottery Community Fund and Lloyds Bank Foundation, Buckinghamshire Council, the Office of the Police and Crime Commissioner Thames Valley and the Ministry of Justice.
We would like to thank the extremely dedicated volunteers who make it possible for the organisation to continue its work of supporting survivors.
The trustees would also like to express their gratitude to AJR & Co Ltd, Chartered Accountants for examining the charity’s accounts.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes (SAASSBMK) was adopted as a Charitable Incorporated Organisation on the 6th October 2017 and amended on the 18th July 2018. Merger between Aylesbury Vale Rape Crisis an unincorporated association took place on 1st April 2018 and the organisation was named Aylesbury Vale and Milton Keynes Sexual Assault and Abuse Support Service (AVMKSAASS). In September 2022, the charity renamed to Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes (SAASSBMK) to ensure that no survivor in Buckinghamshire and Milton Keynes isn’t without access to the highest standard of support and formalises the charity’s previously informal approach to accept referrals from survivors across the county.
SAASSBMK currently has seven trustees that regularly meet every other month. When the organisation has need for new trustees, advertising is posted at appropriate places whereby interviews are held with the applicants. Trustees are then appointed. A trustee will receive training and complete an induction programme when appointed.
SAASSBMK is a member of Rape Crisis England and Wales and meets their National Service Standards. As such, the organisation is women-led, and all services are equitable and provided from a feminist perspective and are delivered in a safe environment with dedicated premises in Aylesbury and Milton Keynes. SAASSBMK is also a member of The Survivors Trust and the Male Survivors Partnership.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board
Page 6
**Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes (formally Aylesbury Vale & Milton Keynes Sexual Assault and Abuse Support Service) Trustees Annual Report**
H. Cavill Trustee 10 January 2024
Page 7
**Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes (formally Aylesbury Vale & Milton Keynes Sexual Assault and Abuse Support Service) Independent Examiners Report**
## **Independent Examiner's Report to the trustees of Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes**
I report to the charity trustees on my examination of the financial statements of Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet, the Statement of Cash Flows and the related notes.
## **Responsibilities and basis of report**
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
As 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 Institute of Chartered Accountants in England & Wales.
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that:
- accounting records were not kept in accordance with section 386 of the 2006 Act ; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or
- the financial statements have not been prepared in accordance with the Charities SORP (FRS 102).
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.
Mr Andrew Richardson BA FCA Institute of Chartered Accountants in England & Wales AJR & Co Ltd The Barn 11a Queen Catherine Road Steeple Claydon Buckinghamshire MK18 2PZ 10 January 2024
Page 8
## **Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes (formally Aylesbury Vale & Milton Keynes Sexual Assault and Abuse Support Service) Statement of Financial Activities**
## **for the year ended 31 March 2023**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
4
Other trading activities
5
Investments
6
Other
7
**Total**
**Expenditure on:**
Charitable activities
8
Other
9
**Total**
Net gains on investments
**Net income**
10
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2023**
**£**
168,529
1,802
478
-|**Restricted**
**funds**
**2023**
**£**
538,657
-
-
-|**Total funds**
**2023**
**£**
707,186
1,802
478
-|**Total funds**
**2022**
**£**
518,286
1,252
203
4,000|
|---|---|---|---|---|
||170,809
36,424
75,702|538,657
371,272
95,813|709,466
407,696
171,515|523,741
289,279
129,654|
||112,126
-|467,085
-|579,211
-|418,933
-|
||58,683
(4,744)|71,572
4,744|130,255
-|104,808
-|
||53,939|76,316|130,255|104,808|
||53,939
55,059|76,316
129,904|130,255
184,963|104,808
80,155|
||108,998|206,220|315,218|184,963|
Page 9
## **Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes (formally Aylesbury Vale & Milton Keynes Sexual Assault and Abuse Support Service) Summary Income and Expenditure Account**
## **for the year ended 31 March 2023**
|Income
Interest and investment income
**Gross income for the year**
Expenditure
Interest payable
Depreciation and charges for
impairment of fixed assets
**Total expenditure for the year**
Net income before tax for the year
**Net income for the year**|**2023**
**£**
708,988
478
709,466
573,668
6
5,537
579,211
130,255
130,255|**2022**
**£**
523,538
203|
|---|---|---|
|||523,741|
|||414,428
-
4,505|
|||418,933|
|||104,808|
|||104,808|
Page 10
## **Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes (formally Aylesbury Vale & Milton Keynes Sexual Assault and Abuse Support Service) Balance Sheet at 31 March 2023**
|**Company No.**
**CE011506**
**Notes**
**2023**
**£**
**Fixed assets**
Tangible assets
12
12,306
12,306
**Current assets**
Debtors
13
60,215
Investments
14
-
Cash at bank and in hand
307,052
367,267
**Creditors:**Amount falling due within one year
15
(64,355)
**Net current assets**
302,912
**Total assets less current liabilities**
315,218
**Net assets excluding pension asset or liability**
315,218
**Total net assets**
315,218
**The funds of the charity**
**Restricted funds**
16
Restricted income funds
206,220
206,220
**Unrestricted funds**
16
General funds
108,998
108,998
**Reserves**
16
**Total funds**
315,218|**2022**
**£**
14,879|
|---|---|
||14,879
61,291
40,000
161,902|
||263,193
(93,109)|
||170,084
184,963|
||184,963|
||184,963|
||129,904|
||129,904
55,059|
||55,059|
||184,963|
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 31 March 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 10 January 2024
And signed on its behalf by:
H. Cavill Trustee 10 January 2024
Page 11
**Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes (formally Aylesbury Vale & Milton Keynes Sexual Assault and Abuse Support Service) Statement of Cash flows**
## **for the year ended 31 March 2023**
|**Cash flows from operating activities**
**Net income per Statement of Financial Activities**
**Adjustments for:**
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Decrease/(Increase) in trade and other receivables
(Decrease)/Increase in trade and other payables
**Net cash provided by operating activities**
**Cash flows from investing activities**
Payments for property, plant and equipment
Dividends, interest and rents from investments
**Net cash used in investing activities**
**Net cash from financing activities**
**Net increase in cash and cash equivalents**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**
**Components of cash and cash equivalents**
Cash and bank balances|**2023**
**£**
130,255
5,537
(478)
1,076
(33,882)
102,508
(2,964)
478
(2,486)
-
100,022
201,902
301,924
307,052
307,052|**2022**
**£**
104,808
4,505
(4,203)
(30,083)
3,812|
|---|---|---|
|||78,839
(8,688)
4,203|
|||(4,485)|
||||
|||-|
||||
|||74,354|
|||127,217|
|||201,571|
||||
|||201,902|
||||
|||201,902|
Page 12
**Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes (formally Aylesbury Vale & Milton Keynes Sexual Assault and Abuse Support Service) Notes to the Accounts**
## **for the year ended 31 March 2023**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the income charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
- Donations and Voluntary income received by way of grants, donations and gifts is included in legacies the the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
- Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market revaluation of fixed value at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 13
**Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes (formally Aylesbury Vale & Milton Keynes Sexual Assault and Abuse Support Service) Notes to the Accounts**
## **Expenditure**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT expenditure which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Expenditure on These comprise the costs associated with attracting voluntary income, raising funds fundraising trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities
- charitable activities and services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Tangible fixed assets and depreciation**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Office Equipment 20% Straight Line Computer Equipment 33% Straight Line
## **Freehold investment property**
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
## **Stocks**
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Page 14
**Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes (formally Aylesbury Vale & Milton Keynes Sexual Assault and Abuse Support Service) Notes to the Accounts**
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **Research and development**
Expenditure on research and development is written off in the year in which it is incurred.
## **Foreign currencies**
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
## **Leased assets**
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Page 15
## **Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes (formally Aylesbury Vale & Milton Keynes Sexual Assault and Abuse Support Service) Notes to the Accounts**
## **Pension costs**
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
## **Receipt of donated goods, facilities and services**
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
## 2 **Company status**
The company is a private company limited by guarantee and consequently does not have share capital.
## 3 **Statement of Financial Activities - prior year**
|**Income and endowments from:**
Donations and legacies
Other trading activities
Investments
Other
**Total**
**Expenditure on:**
Charitable activities
Other
**Total**
**Net income**
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2022**
**£**
121,586
1,252
203
2,029
125,070
53,397
84,949
138,346
(13,276)
10,504
(2,772)
(2,772)
57,831
55,059|**Restricted**
**funds**
**2022**
**£**
396,700
-
-
1,971
398,671
235,882
44,705
280,587
118,084
(10,504)
107,580
107,580
22,324
129,904|**Total funds**
**2022**
**£**
518,286
1,252
203
4,000|
|---|---|---|---|
||||523,741
289,279
129,654|
||||418,933|
||||104,808
-|
||||104,808|
||||104,808
80,155|
||||184,963|
Page 16
## **Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes (formally Aylesbury Vale & Milton Keynes Sexual Assault and Abuse Support Service) Notes to the Accounts**
## 4 **Income from donations and legacies**
|Central & Local Government
Charitable and not-for-profit
organisations
Private and individual
donations
5
**Income from other trading activities**
Fundraising
6
**Income from investments**
Interest income
7
**Other income**
Employment Allowance|**Unrestricted**
**£**
90,637
68,242
9,650
168,529|**Restricted**
**£**
352,501
186,156
-
538,657
**Unrestricted**
**£**
1,802
1,802
**Unrestricted**
**£**
478
478|**Total**
**2023**
**£**
443,138
254,398
9,650
707,186
**Total**
**2023**
**£**
1,802
1,802
**Total**
**2023**
**£**
478
478
**Total**
**2023**
**£**
-
-|**Total**
**2022**
**£**
382,856
121,979
13,451|
|---|---|---|---|---|
|||||518,286|
|||||**Total**
**2022**
**£**
1,252|
|||||1,252|
|||||**Total**
**2022**
**£**
203|
|||||203|
|||||**Total**
**2022**
**£**
4,000|
|||||4,000|
Page 17
## **Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes (formally Aylesbury Vale & Milton Keynes Sexual Assault and Abuse Support Service) Notes to the Accounts**
## 8 **Expenditure on charitable activities**
|_Expenditure on charitable_
_activities_
Direct Staff Costs
Volunteer & Supervision
Direct room hire
Other charitable activities
(Inc SASH,Stabilisation
Intervention Programme,
Paid Counselling, etc)
_Governance costs_
9
**Other expenditure**
Bank loan and overdraft
interest payable
Employee costs
Motor and travel costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
10 **Net income before transfers**
This is stated after charging:
Depreciation of owned fixed assets|**Unrestricted**
**£**
21,642
14,535
-
247
36,424
**Unrestricted**
**£**
6
35,419
649
979
5,537
16,151
16,961
75,702|**Restricted**
**£**
196,118
11,994
492
162,668
371,272
**Restricted**
**£**
-
34,020
8,360
38,382
-
6,245
8,806
95,813
**2023**
**£**
5,537|**Total**
**2023**
**£**
217,760
26,529
492
162,915
407,696
**Total**
**2023**
**£**
6
69,439
9,009
39,361
5,537
22,396
25,767
171,515|**Total**
**2022**
**£**
157,517
113,127
-
18,635|
|---|---|---|---|---|
|||||289,279|
|||||**Total**
**2022**
**£**
-
57,875
5,449
39,280
4,505
18,263
4,282|
|||||129,654|
|||||**2022**
**£**
4,505|
Page 18
**Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes (formally Aylesbury Vale & Milton Keynes Sexual Assault and Abuse Support Service) Notes to the Accounts**
|Do not
Hide
11 **Staff costs**
Salaries and wages
Social security costs
Pension costs|**2023**
53,508
5,170
1,659
60,337|**2022**
43,563
4,872
1,729|
|---|---|---|
|||50,164|
These figures include breakdown of staff costs spent on charitable activities directly. No employee received emoluments in excess of £60,000.
## 12 **Tangible fixed assets**
|**Cost or revaluation**
At 1 April 2022
Additions
At 31 March 2023
**Depreciation and**
**impairment**
At 1 April 2022
Depreciation charge for the
year
At 31 March 2023
**Net book values**
At 31 March 2023
At 31 March 2022
13 **Debtors**
Trade debtors
Prepayments and accrued income
14 **Current asset investments**
Listed investments|**Office**
**Equipment**
**£**
7,276
1,006
8,282
4,621
1,989
6,610
1,672
2,655
**2023**
**£**
10,825
49,390
60,215
**2023**
**£**
-
-|**Computer**
**Equipment**
**£**
18,265
1,958
20,223
6,041
3,548
9,589
10,634
12,224|**Total**
**£**
25,541
2,964|
|---|---|---|---|
||||28,505|
||||10,662
5,537|
||||16,199|
||||12,306|
||||14,879|
||||**2022**
**£**
61,291
-|
||||61,291|
||||**2022**
**£**
40,000|
||||40,000|
Page 19
**Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes (formally Aylesbury Vale & Milton Keynes Sexual Assault and Abuse Support Service) Notes to the Accounts**
## 15 **Creditors:**
amounts falling due within one year
|**Creditors:**
amounts falling due within one year|||
|---|---|---|
|Trade creditors
Other taxes and social security
Other creditors
Accruals
Deferred income|**2023**
**£**
5,675
5,601
2,913
6,228
43,938
64,355|**2022**
**£**
5,220
429
899
1,100
85,461|
|||93,109|
Page 20
## **Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes (formally Aylesbury Vale & Milton Keynes Sexual Assault and Abuse Support Service) Notes to the Accounts** 16 **Movement in funds**
|16 **Movement in funds**
**Notes to the Accounts**||||||
|---|---|---|---|---|---|
||**At 1 April**
**2022**
44,921
64,735
-
-
8,125
12,123
-
129,904
55,059
-
-
184,963|**Incoming**
**resources**
**(including**
**other**
**gains/losses)**
**£**
107,073
-
145,076
25,000
-
68,122
193,386
538,657
118,559
52,250
52,250
709,466|**Resources**
**expended**
**£**|**Gross**
**transfers**
**£**
-
-
-
-
-
-
4,744
4,744
47,506
(52,250)
(52,250)
-|**At 31**
**March**
**2023**
**£**
124,715
31,370
15,400
25,000
-
81
9,654|
|**Restricted funds:**
**Restricted income funds:**
Buckinghamshire Council -
New Burdens Funding
Scheme
Support After Sexual Harm
(Milton Keynes)
Buckinghamshire Council -
New Burdens Funding
Scheme (Support After
Sexual Harm)
ROSA
Milton Keynes Community
Foundation
Office of Police & Crime
Commissioner
All other restricted funds
_Total_
**Unrestricted funds:**
**General funds**
**Designated funds:**
Lloyds Bank Foundation
_Total_
**Total funds**||||||
||||(27,279)|||
||||(33,365)|||
||||(129,676)|||
||||-|||
||||(8,125)|||
||||(80,164)|||
||||(188,476)|||
||||(467,085)
(112,126)
-
-
(579,211)|||
||||||206,220|
||||||108,998
-|
||||||-|
|||||||
||||||315,218|
Purposes and restrictions in relation to the funds: Restricted funds:
Buckinghamshire Council - Independent Domestic and Sexual Violence Advisor and Outreach to New Burdens Funding male victims and members of the LGBT+ community Scheme Support After Sexual Harm Support for Children & Young Adults (in partnership w/t SAFE!) (Milton Keynes)
Page 21
**Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes (formally Aylesbury Vale & Milton Keynes Sexual Assault and Abuse Support Service) Notes to the Accounts** Buckinghamshire Council - Support for Children & Young Adults (in partnership w/t SAFE!) New Burdens Funding Scheme (Support After Sexual Harm) ROSA Milton Keynes Community Wellbeing Foundation Office of Police & Crime Independent Sexual Violence Advisors Commissioner All other restricted funds including Buckinghamshire Council, Community Safety Board Buckinghamshire, Central and North West London Foundation, The Rothschild Foundation and Fairhive. Designated funds: Lloyds Bank Foundation General grant
- 17 **Analysis of net assets between funds**
|**Analysis of net assets between funds**||||
|---|---|---|---|
|Fixed assets
Net current assets
**Reconciliation of net debt**
Cash and cash equivalents
Net debt|**At 1 April**
**2022**
**£**|**Unrestricted**
**funds**
**£**
12,306
302,912
315,218
**Cash flows**
**£**|**Total**
**£**
12,306
302,912|
||||315,218|
||||**At 31**
**March**
**2023**
**£**|
||161,902|145,150|307,052|
||161,902
161,902|145,150
145,150|307,052|
||||307,052|
## 18 **Reconciliation of net debt**
Page 22
**Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes (formally Aylesbury Vale & Milton Keynes Sexual Assault and Abuse Support Service) Notes to the Accounts** 19 **Commitments**
## _**Operating lease commitments**_
Annual commitments under non-cancellable operating leases are as follows:
|Operating leases with expiry date:
Within one year
In the second to fifth years inclusive|**2023**
**Land and**
**buildings**
**£**
24,720
1,500
26,220|**2023**
**Other**
**£**
-
-
-|**2022**
**Land and**
**buildings**
**£**
6,300
6,250
12,550|**2022**
**Other**
**£**
-
-|
|---|---|---|---|---|
|||||-|
## _**Pension commitments**_
|**_Pension commitments_**|||
|---|---|---|
||**2023**|**2022**|
||**£**|**£**|
|The pension cost charge to the company|||
|amounted to:|1,659|1,729|
## 20 **Related party disclosures**
## _**Controlling party**_
The company is limited by guarantee and has no share capital; thus no single party controls the company.
Page 23
## **Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes (formally Aylesbury Vale & Milton Keynes Sexual Assault and Abuse Support Service) Detailed Statement of Financial Activities for the year ended 31 March 2023**
|**Income and endowments from:**
Donations and legacies
Central & Local Government
Charitable and not-for-profit
organisations
Private and individual donations
Other trading activities
Fundraising
Investments
Interest income
Other
Employment Allowance
**Total income and endowments**
**Expenditure on:**
Charitable activities
Direct Staff Costs
Volunteer & Supervision
Direct room hire
Other charitable activities (Inc
SASH,Stabilisation Intervention
Programme, Paid Counselling, etc)
**Total of expenditure on charitable**
**activities**
Other expenditure
Bank loan and overdraft interest
payable
Employee costs
Salaries/wages
Employer's NIC
Pension costs
Staff recruitment
Staff training|**Unrestricted**
**funds**
**2023**
**£**
90,637
68,242
9,650
168,529
1,802
1,802
478
478
-
-
170,809
21,642
14,535
-
247
36,424
36,424
6
6
26,276
2,610
770
-
5,763
35,419|**Restricted**
**funds**
**2023**
**£**
352,501
186,156
-
538,657
-
-
-
-
-
-
538,657
196,118
11,994
492
162,668
371,272
371,272
-
-
27,232
2,560
889
104
3,235
34,020|**Total funds**
**2023**
**£**
443,138
254,398
9,650
707,186
1,802
1,802
478
478
-
-
709,466
217,760
26,529
492
162,915
407,696
407,696
6
6
53,508
5,170
1,659
104
8,998
69,439|**Total funds**
**2022**
**£**
382,856
121,979
13,451|
|---|---|---|---|---|
|||||518,286|
|||||1,252|
|||||1,252|
|||||203|
|||||203|
|||||4,000|
|||||4,000|
|||||523,741
157,517
113,127
-
18,635|
|||||289,279|
|||||289,279
-|
|||||-|
|||||43,563
4,872
1,729
-
7,711|
|||||57,875|
Page 24
## **Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes (formally Aylesbury Vale & Milton Keynes Sexual Assault and Abuse Support Service) Detailed Statement of Financial Activities**
|Motor and travel costs
Travel and subsistence
Premises costs
Rent
Rates
Light, heat and power
Premises cleaning
Other premises costs
General administrative costs,
including depreciation and
amortisation
Depreciation of Office Equipment
Depreciation of Computer
Equipment
Bank charges
Equipment expensed
General insurances
Postage and couriers
Software, IT support and related
costs
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Audit/Independent examination
fees
Consultancy fees
Other legal and professional
costs
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net income**
Transfers between funds
**Net income before other**
**gains/(losses)**|649
649
-
-
-
979
-
979
1,990
3,547
-
394
1,121
457
6,463
2,073
559
3,624
1,460
21,688
2,400
13,180
1,381
16,961
75,702
112,126
-
58,683
(4,744)
53,939|8,360
8,360
23,669
12,849
1,449
415
-
38,382
-
-
-
5
808
63
2,641
243
204
549
1,732
6,245
684
8,038
84
8,806
95,813
467,085
-
71,572
4,744
76,316|9,009
9,009
23,669
12,849
1,449
1,394
-
39,361
1,990
3,547
-
399
1,929
520
9,104
2,316
763
4,173
3,192
27,933
3,084
21,218
1,465
25,767
171,515
579,211
-
130,255
-
130,255|5,449|
|---|---|---|---|---|
|||||5,449|
|||||35,574
2,521
-
722
463|
|||||39,280|
|||||1,880
2,625
40
547
718
482
10,171
1,748
888
787
2,882|
|||||22,768|
|||||2,116
1,037
1,129|
|||||4,282|
||||||
|||||129,654|
|||||418,933
-|
|||||104,808
-|
|||||104,808|
Page 25
**Sexual Assault and Abuse Support Service Buckinghamshire and Milton Keynes (formally Aylesbury Vale & Milton Keynes Sexual Assault and Abuse Support Service) Detailed Statement of Financial Activities**
|Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|-
53,939
55,059
108,998|-
76,316
129,904
206,220|-
130,255
184,963
315,218|-|
|---|---|---|---|---|
|||||104,808|
|||||80,155|
|||||184,963|
Page 26