Charity number: 1194207
SOS RAPE CRISIS
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
SOS RAPE CRISIS
CONTENTS
| Page | |
|---|---|
| Reference and administrative details of the Charity, its Trustees and advisers | 1 |
| Chairman's statement | 2 |
| Trustees' report | 3 - 8 |
| Independent examiner's report | 9 - 10 |
| Statement of financial activities | 11 |
| Balance sheet | 12 |
| Statement of cash flows | 13 |
| Notes to the financial statements | 14 - 28 |
SOS RAPE CRISIS
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2024
| Trustees | R Dunhill |
|---|---|
| R J Stone (appointed 13 December 2023) | |
| C Jennings (appointed 13 December 2023) | |
| L Martin | |
| L Richardson | |
| M Dunkley | |
| A Smith MBE | |
| M Howell MBE | |
| Charity registered number 1194207 Principal office Clarence House 20-24 Clarence Road Southend on Sea Essex SS1 1AN Accountants Venthams Chartered Accountants Millhouse 32 - 38 East Street Rochford Essex SS4 1DB Bankers Metro Bank One Southampton Row London WC1B 5HA CAF Bank Limited 25 Kings Hill Avenue Kings Hill Kent ME19 4JQ Shawbrook Bank Limited Lutea House Warley Hill Business Park The Drive Great Warley, Brentwood Essex CM13 3BE |
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SOS RAPE CRISIS
CHAIR'S REPORT FOR THE YEAR ENDED 31 MARCH 2024
At Southend on Sea Rape Crisis (SOSRC), we remain unwavering in our mission to offer a robust spectrum of interventions and therapeutic support to children, young people, and adults affected by sexual violence, no matter when the incident occurred. Our services are open to survivors, their families, supporters, and anyone impacted by sexual violence, ensuring they have continuous access to the specialised support they need to heal and rebuild their lives.
Despite the enduring impact of COVID-19 and subsequent lockdowns, our commitment to survivors has been steadfast. The Independent Sexual Violence Advocate (ISVA) service, which provides critical advocacy and support, has faced unprecedented challenges due to significant delays and backlogs in court cases and systemic issues across the Criminal Justice System. These barriers have deeply affected survivors seeking justice. Yet, through additional funding, we have been able to maintain and even enhance our support to both longstanding and new clients accessing SOSRC during this difficult period.
In response to the rising demand, we have dedicated substantial resources to expand our services for young people, recognising that early intervention is key in supporting younger survivors as they navigate the effects of trauma. The increased frequency of young people’s groups and workshops has allowed us to foster a supportive environment that prioritises empowerment, resilience-building, and self-confidence. These sessions emphasise the power of peer support and provide a safe space where young survivors can connect, share, and heal together.
Thanks to the vital financial support from The National Lottery Community Fund, Essex Community Foundation, and Children in Need, we have been able to go beyond therapeutic services. By providing essential items like hygiene products, clothing, and food, we are helping these young individuals face the growing pressures of the cost-of-living crisis. This holistic approach aims to address not only the emotional and psychological toll of sexual violence but also the practical challenges that can exacerbate trauma recovery.
Throughout this reporting period, we have observed that survivors are presenting with more complex needs. Many are dealing with intensified emotional and mental health challenges, which have been compounded by the isolation during the pandemic and the economic strains of the cost-of-living crisis. These factors have added layers of anxiety, depression, and insecurity, making our work more critical than ever. Our dedicated team at SOSRC remains resolute in providing trauma-informed, empathetic support to ensure every survivor feels heard, validated, and empowered on their path to recovery.
R Dunhill Chair of Trustees Date: 3 December 2024
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SOS RAPE CRISIS
TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their annual report together with the financial statements of the Charity for the year ended 31 March 2024.
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 constitution, 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)” (effective 1 January 2019).
Objectives and activities
a. Policies and objectives
The charity’s principle objectives are:
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To relieve the sickness and distress of women and girls who have suffered any form of sexual violence.
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To promote education and research in the subject of rape and its affects on the victim, whether physical, medical, psychological or social and to train women as counsellors to be able to cope with the problems of rape victims by provision of medical, legal and emotional counselling.
There has been no change to these during the year.
Public Benefit: In accordance with Section 4 of the Charities Act 2006, the trustees confirm that they have met their obligation to consider the Charity Commission's guidance on public benefit. All activities undertaken by SOSRC directly further our charitable purposes and aim to serve the broader public. This is further elaborated upon in our Annual Report, which provides a comprehensive overview of the charity’s achievements.
b. Activities undertaken to achieve objectives
Introduction to Services and Philosophy: At SOS Rape Crisis (SOSRC), we are deeply committed to offering a holistic, feminist-centred approach to supporting survivors of sexual violence. Our services are inclusive, ensuring that individuals of all genders and ages receive the support they need. We take pride in delivering a wide range of wraparound services that cater not only to survivors but also to their families, friends, and professionals in the field.
Comprehensive ISVA and Advocacy Services: Our Independent Sexual Violence Advocate (ISVA) and Advocacy services provide vital, hands-on support to survivors. These services are tailored to offer both practical and emotional assistance, with a particular focus on helping survivors navigate the complexities of the Criminal Justice System (CJS). We understand that the legal processes surrounding sexual violence cases can be daunting and overwhelming. Therefore, our ISVAs guide survivors through each step of their journey, ensuring they are well-informed, supported, and empowered. This not only includes accompaniment to court hearings but also practical advice on legal rights, reporting to the police, accessing compensation, and safeguarding.
Dedicated Support for Children and Young People: Our commitment to supporting children and young people is exemplified by our specialised Young Persons Service, which has been made possible through grants from BBC Children in Need (Ended in November 20230 and The National Lottery Community Fund. Designed for individuals aged 4-17, this service offers a variety of therapeutic and educational interventions aimed at empowering younger survivors. Key features of this service include workshops, creative activities, play therapy, and talking therapy, all of which are designed to address the unique needs of younger clients in a safe and supportive environment. Our objective is not only to help these young people heal but also to provide them with tools and strategies to thrive beyond their traumatic experiences.
Educational Initiatives for Preventing Sexual Violence: In alignment with our goal to combat and reduce the prevalence of sexual violence, SOSRC places a strong emphasis on education. Our outreach work in secondary schools includes delivering lessons on vital topics such as consent, toxic masculinity, the harms of pornography, and the importance of active bystander intervention. These educational initiatives are designed not only to inform but to spark critical conversations about sexual violence, encouraging young people to challenge harmful
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SOS RAPE CRISIS
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024
Objectives and activities (continued)
behaviours and cultural norms. By providing this education, we aim to empower young people to seek help when needed and foster a future generation that is less tolerant of behaviours contributing to sexual violence against women and girls.
Therapeutic Services for All Ages: SOSRC continues to offer specialist therapy services for adult survivors and their families. We continue to be flexible by providing face to face, online and telephone support options for those who need them. Our therapeutic offerings include one-on-one counselling, group work, wellbeing groups and specialist therapeutic interventions. These services are designed to help individuals process their trauma, regain a sense of control, and ultimately, heal. For many of our clients, therapy has been a lifeline that allows them to reconnect with their sense of self, build healthier relationships, and overcome the long-term effects of sexual violence.
Achievements and performance
a. Main achievements of the Charity
Charitable Impact and Reach: Over the last financial year, SOSRC provided critical services to a total of 979 individuals. This includes 43 children under the age of 12, 183 young people between the ages of 13 and 17, and 753 adults. The demographic breakdown of our client base reflects 871 women, 89 men, and 18 individuals who identify as transgender/other. The volume of new referrals has been on parr for the year before, with 646 new cases recorded during the year. These figures underscore the growing demand for our services and our continued commitment to meeting the needs of a diverse population of survivors.
b. Review of activities
Total income for the year was £697,760 (2023 £639,452) and the total expenditure was £608,375 (2023: £589,966) resulting in a surplus of £89,385 (2023: £52,486). At the period end the charity held cash at the bank of £750,223 (2023: £635,596) and has reserves of £775,139 (2023: £685,754). £41,179 (2023: £22,358) of which are restricted creating £733,960 (2023: £663,396) of unrestricted reserves.
c. Investment policy and performance
Investment Policy and Objectives: Our trustees have the authority to manage and invest the charity’s funds prudently, ensuring that resources are allocated effectively to sustain our mission. At present, the general reserve funds are held in a dedicated savings account, separate from our operational accounts with CAF Bank, ensuring that these reserves are available when needed while still providing a modest return.
Financial review
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
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SOS RAPE CRISIS
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024
b. Reserves policy
Financial Overview and Reserves Policy: SOSRC adheres to the guidelines set by the Charity Commission for England and Wales by maintaining unrestricted reserves equivalent to approximately 9 months of budgeted expenditure. This reserve policy serves as a safety net, enabling the charity to cover unforeseen costs such as redundancy, maternity leave, long-term sickness, and essential building maintenance. The reserve also guarantees that, in the event of operational cessation, we can continue providing services for up to six months.
c. Principal risks and uncertainties
Risk Management: Risk management is a priority at SOSRC, and the trustees are proactive in identifying and mitigating potential threats to the charity. This includes conducting an annual risk assessment and establishing procedures to manage and reduce identified risks. The systems in place aim to safeguard the charity from fraud, financial mismanagement, and operational disruptions, ensuring that any risks that do materialise have minimal impact on our services.
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SOS RAPE CRISIS
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024
d. Principal funding
Grants, Funds, and Income (2023/24)
BBC Children in Need: Originally scheduled to conclude in November 2022, this grant was extended for an additional year, now continuing until November 2023. The funding is specifically designated for staff hours and resources, ensuring that specialist support is available for children and young people. This extension allows us to provide ongoing, dedicated care and services to meet the unique needs of these vulnerable individuals.
The National Lottery Community Fund: In the third year of a three-year grant, this fund supports 2.5 full-time equivalent therapists delivering face-to-face sessions to survivors. An uplift of £9700 was granted to fund the "Girls to the Front" (GTTF) group, covering essential living costs, resources for activities, and food – this grants end in March 2024.
The National Lottery Cost Living Grant: We received a payment of £50,727.45, which has been allocated to support survivors by providing food vouchers, assistance with utility bills, and covering staffing costs. This funding will be utilized until the grant concludes in March 2024, helping to address the essential needs of survivors during this period.
Essex Community Foundation: We received a grant of £10,000 to contribute towards the rent for 24 Clarence Road for a period of one year. This grant will be in effect until it concludes in August 2024.
Police Fire Crime Commissioner Community Fund: We received £1,000 to support staffing costs for delivering school education lessons. This grant concluded in March 2023.
Essex County Council Sexual Violence Domestic Abuse Fund: We received £51,943.50 in commissioned funding, which was allocated to increase staff hours dedicated to supporting survivors residing in secure accommodation who have experienced both domestic abuse and sexual violence. This funding allowed us to extend our services to these vulnerable individuals, ensuring they received the necessary emotional and practical support. Additionally, SOSRC provided support to survivors within our own service areas and extended our reach by delivering services on behalf of SERICC in their designated areas. This collaborative effort ensured comprehensive care for survivors across multiple regions – this fund started in August 2023 and ends in March 2025.
Synergy Partnership Funding: Through funding from the Fire, Police, and Crime Commissioner (FPCC) and the Ministry of Justice (MOJ), we have been able to support the ISVA service and other core functions of the charity We received £200700.00 which is our core funding without the extra funds from the MOJ. £207306.00 addition funding came from several funds including The Rape Support Fund, Domestic ISVA fund, Male Support Fund and Engagement ISVA fund.
Better Outcomes through Linked Data Project (BOLD): received £8,675 from the Ministry of Justice (MOJ) to contribute valuable data and insights towards the initiative. The BOLD project aims to improve outcomes for survivors of sexual violence by using linked data to better understand their experiences and needs, particularly those whose cases have been marked 'no further action' (NFA) by the Criminal Justice System. Through this funding, SOSRC is supporting the collection and analysis of data that highlights the ongoing engagement of survivors with support services, such as counselling and emotional support, even when legal proceedings do not advance. Our contributions help ensure that the project is grounded in real-world experiences, ultimately aiming to improve services and resources for survivors, enhance decision-making processes, and inform policy development within the sector.
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SOS RAPE CRISIS
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024
Structure, governance and management
a. Constitution
SOS Rape Crisis is a registered charity, number 1194207, and is constituted under a CIO Association.
The governance of SOSRC is overseen by a dedicated Board of Trustees, whose role is to ensure the charity's operations align with best practices and high standards, particularly those set by Rape Crisis England and Wales (RCEW) National Service Standards. Throughout the year, the Board undertakes regular reviews of existing policies and adopts new ones as necessary to maintain the charity’s compliance and effectiveness. SOSRC is a member of the National Council for Voluntary Organisations (NCVO), which allows our trustees access to ongoing training and professional development. This ensures that our leadership is well-equipped to tackle contemporary challenges facing the charity sector.
b. Methods of appointment or election of Trustees
As set out in the constitution the Chair of Trustees is nominated by her fellow trustees. The trustees have no beneficial interest in the charity. The trustees have the power to appoint additional trustees by majority vote and the training of new trustees becomes the responsibility of existing trustees upon appointment. In compliance with Rape Crisis England and Wales Membership criteria all honorary roles within the Trustees Board and Senior Management position within the charity are held by women.
c. Organisational structure and decision-making policies
Board of Trustees and Key Staff: The following individuals served as trustees during the financial year:
• Chair: Ms. Ros Dunhill • Vice Chair: Ms. Alison Smith MBE • Secretary: Ms. Mali Dunkley • Treasurer: Ms. Laura Martin • Trustee: Ms. Maggi Howell • Trustee: Ms. Lesley Richardson • Trustee: Ms. Rachelle Stone • Trustee: Ms. Caroline Jennings
The Chair is nominated by her fellow trustees, and all trustees serve without a beneficial interest in the charity. All honorary roles within the Board, as well as senior management positions within the charity, are held by women, in compliance with Rape Crisis England and Wales membership criteria.
• Key Staff (2023/24 ) • CEO: Ms. Cathryn Cardoza • Operations Manager: Ms. Ellie McGregor • ISVA Manager: Ms. Anne-Marie Betts • Clinical Manager: Ms. Liz Lockwood • Counselling Lead: Ms. Caroline Parry • Information Lead: Ms. Becki Scott • CH/ISVA: Ms. Sam Anderson (previous surname Ingle) • CH/ISVA: Ms. Cat Bentley • CH/ISVA & YP Worker: Ms. Louise Murphy • Sexual Violence Counsellor: Ms. Sarah Lowndes-King (sessional) • Sexual Violence Counsellor: Ms. Ariana Pedzikowska • Sexual Violence Counsellor: Ms. Yazmin Kiraz (departure Dec 2023) • Sexual Violence Counsellor: Ms. Veedia Ramalingum (departure Nov 2023) • First Contact Navigator: Ms. Lauren Ashton • Young Person Engagement Worker: Ms. Kelly Farrell
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SOS RAPE CRISIS
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024
Plans for future periods
Future Developments: Looking ahead, the Board of Trustees remains committed to seeking sustainable income streams that will enable the charity to continue delivering essential services. While we have secured several key grants, we recognize the importance of diversifying our funding sources to ensure long-term stability and resilience.
Statement of Trustees' responsibilities
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP (FRS 102);
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make judgments and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the CIO Association. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by:
L Martin Trustee
Date: 3 December 2024
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SOS RAPE CRISIS
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2024
Independent examiner's report to the Trustees of SOS Rape Crisis ('the Charity')
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2024.
Responsibilities and basis of report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
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SOS RAPE CRISIS
INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024
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 Institute of Chartered Accountants in England & Wales, which is one of the listed bodies.
Your attention is drawn to the fact that the Charity has prepared the accounts 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) 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 been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the 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:
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accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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the accounts 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.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Signed: Stuart Harrison FCA
Dated: 3 December 2024
Venthams
Chartered Accountants Millhouse 32 - 38 East Street Rochford Essex SS4 1DB
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SOS RAPE CRISIS
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
| Note Income from: Donations and legacies 3 Charitable activities 4 Investments 5 Total income Expenditure on: Charitable activities 6 Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Restricted funds 2024 £ 175,868 - - 175,868 157,047 157,047 18,821 22,358 18,821 41,179 |
Unrestricted funds 2024 £ 517,612 2,520 1,760 521,892 451,328 451,328 70,564 663,396 70,564 733,960 |
Total funds 2024 £ 693,480 2,520 1,760 697,760 608,375 608,375 89,385 685,754 89,385 775,139 |
Total funds 2023 £ 636,373 1,770 1,309 639,452 |
|---|---|---|---|---|
| 586,966 586,966 |
||||
| 52,486 | ||||
| 633,268 52,486 685,754 |
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SOS RAPE CRISIS
BALANCE SHEET FOR THE YEAR ENDED 31 MARCH 2024
| Note Fixed assets Tangible assets 11 Investments 12 Current assets Debtors 13 Cash at bank and in hand Creditors: amounts falling due within one year 14 Net current assets Total assets less current liabilities Total net assets Charity funds Restricted funds 15 Unrestricted funds 15 Total funds |
26,039 750,223 776,262 (17,882) |
2024 £ 16,758 1 16,759 758,380 775,139 775,139 41,179 733,960 775,139 |
45,193 635,596 680,789 (16,241) |
2023 £ 21,205 1 |
|---|---|---|---|---|
| 21,206 664,548 |
||||
| 685,754 | ||||
| 685,754 | ||||
| 22,358 663,396 |
||||
| 685,754 |
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
L Martin Trustee Date: 3 December 2024
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SOS RAPE CRISIS
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024
| Cash flows from operating activities Net cash used in operating activities Cash flows from investing activities Dividends, interests and rents from investments Purchase of tangible fixed assets Net cash used in investing activities Cash flows from financing activities Net cash provided by financing activities Change in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year |
2024 £ 116,799 1,760 (3,932) (2,172) - 114,627 635,596 750,223 |
2023 £ 50,104 1,308 (4,897) (3,589) - 46,515 589,081 635,596 |
|---|---|---|
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SOS RAPE CRISIS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
1. General information
SOS Rape Crisis CIO is a charitable is a charitable incorporated organisation, registered with the Charity Commission, and is governed by its constitution dated 23 April 2021. The principal address of the charity is Clarence House, 20-24 Clarence Road, Southend-on-Sea, Essex, SS1 1AN.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and 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 Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
SOS Rape Crisis meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
2.2 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
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SOS RAPE CRISIS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
2. Accounting policies (continued)
2.4 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
2.5 Tangible fixed assets and depreciation
Tangible fixed assets costing £250 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .
Depreciation is provided on the following bases:
- Fixtures and fittings - Computer equipment
2.6 Investments
Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities.
2.7 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
2.8 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
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SOS RAPE CRISIS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
2. Accounting policies (continued)
2.9 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
2.10 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
2.11 Pensions
The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.
2.12 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
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SOS RAPE CRISIS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
3. Income from donations and legacies
| Donations Grants Total 2023 |
Restricted funds 2024 Unrestricted funds 2024 £ £ - 789 175,868 516,823 175,868 517,612 161,025 475,348 |
Total funds 2024 £ 789 692,691 693,480 636,373 |
Total funds 2023 £ 1,150 635,223 636,373 |
|---|---|---|---|
4. Income from charitable activities
| Unrestricted funds 2024 £ Income from charitable activities - Support and education 2,520 Total 2023 1,770 Investment income Unrestricted funds 2024 £ Investment income - local cash 1,760 Total 2023 1,309 |
Total funds 2024 £ 2,520 1,770 Total funds 2024 £ 1,760 1,309 |
Total funds 2023 £ 1,770 |
|---|---|---|
| Total funds 2023 £ 1,309 |
||
5. Investment income
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SOS RAPE CRISIS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
6. Analysis of expenditure on charitable activities
Summary by fund type
| Support and education Total 2023 |
Restricted funds 2024 Unrestricted funds 2024 £ £ 157,047 451,328 150,794 436,172 |
Total 2024 £ 608,375 586,966 |
Total 2023 £ 586,966 |
|---|---|---|---|
7. Analysis of expenditure by activities
| Support and education Total 2023 |
Activities undertaken directly 2024 £ 599,913 576,361 |
Support costs 2024 £ 8,462 10,606 |
Total funds 2024 £ 608,375 586,967 |
Total funds 2023 £ 586,967 |
|---|---|---|---|---|
Page 18
SOS RAPE CRISIS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
7. Analysis of expenditure by activities (continued)
Analysis of direct costs
| Support and education 2024 £ Staff costs 437,507 Depreciation 8,379 Cleaning costs 6,011 Group work 8,974 Premises rent 42,372 Insurance 3,079 Telecommunications 8,399 Office expenses 11,870 Bank charges 60 Travel and subsistence 8,061 Computer software and expenses 14,125 Maintenance, equipment hire, repairs and renewals 20,641 Staff training 18,834 Sundry expenses 1,760 Staff support costs 3,024 Volunteer expenses and supervision 6,817 599,913 Total 2023 576,361 |
Total funds 2024 £ 437,507 8,379 6,011 8,974 42,372 3,079 8,399 11,870 60 8,061 14,125 20,641 18,834 1,760 3,024 6,817 599,913 576,361 |
Total funds 2023 £ 416,456 10,443 6,500 32,945 40,856 1,932 7,609 9,281 69 6,847 12,354 8,226 13,794 130 1,794 7,125 576,361 |
|---|---|---|
Analysis of support costs
| Support and education 2024 £ Legal and professional 4,088 Accountancy 4,374 8,462 Total 2023 10,606 |
Total funds 2024 £ 4,088 4,374 8,462 10,606 |
Total funds 2023 £ 6,154 4,452 10,606 |
|---|---|---|
Page 19
SOS RAPE CRISIS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
8. Independent examiner's remuneration
The independent examiner's remuneration amounts to an independent examiner fee of £2,274 (2023 - £3,600) , and other services of £ - ( 2023 - £ - ).
9. Staff costs
| Wages and salaries Social security costs Contribution to defined contribution pension schemes |
2024 £ 396,258 34,248 7,001 437,507 |
2023 £ 380,773 29,261 6,421 |
|---|---|---|
| 416,455 |
The average number of persons employed by the Charity during the year was as follows:
| 2024 | 2023 | |
|---|---|---|
| No. | No. | |
| Employees | 9 | 13 |
No employee received remuneration amounting to more than £60,000 in either year.
Key management personnel, considered to be the Service Director, whose cost of remuneration was £54,580 (2023: £41 825) including employers national insurance of £5,516 (2023: £5,658).
10. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2023 - £NIL) .
During the year ended 31 March 2024, expenses totalling £ 115 were reimbursed or paid directly to 3 Trustees (2023 - £147 to 2 Trustees) . The amounts received related to travel and subsistence expenses incurred by the trustees.
Page 20
SOS RAPE CRISIS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
11. Tangible fixed assets
| Cost or valuation At 1 April 2023 Additions At 31 March 2024 Depreciation At 1 April 2023 Charge for the year At 31 March 2024 Net book value At 31 March 2024 At 31 March 2023 |
Fixtures and fittings £ 13,813 1,834 15,647 6,003 3,215 9,218 6,429 7,810 |
Computer equipment £ 26,501 2,098 28,599 13,106 5,164 18,270 10,329 13,395 |
Total £ 40,314 3,932 44,246 |
|---|---|---|---|
| 19,109 8,379 27,488 |
|||
| 16,758 | |||
| 21,205 |
Page 21
SOS RAPE CRISIS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
12. Fixed asset investments
| Cost or valuation At 1 April 2023 At 31 March 2024 |
Investments in associates £ 1 |
|---|---|
| 1 |
Principal associates
The fixed asset investment is a 20% shareholding in Icena Ltd, a company registered in England and Wales, registration number 12100766, registered office, Pavilion Court, 600 Pavilion Drive, Northampton, United Kingdom, NN4 7SL. SOSRC and 4 other Rape Crisis Centre in the region are Shareholders of ICENA with voting rights to the decision-making process, one vote per Centre. ICENA is a social enterprise company that provides training and other paid for services that are external to the services delivery of SOSRC as a whole.
Page 22
SOS RAPE CRISIS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
13. Debtors
| Due within one year Amounts owed by participating interests Other debtors Prepayments and accrued income |
2024 £ 15,000 - 11,039 26,039 |
2023 £ 15,000 18,597 11,596 |
|---|---|---|
| 45,193 |
14. Creditors: Amounts falling due within one year
| Other taxation and social security Other creditors Accruals and deferred income |
2024 £ 9,150 1,262 7,470 17,882 |
2023 £ 9,040 - 7,201 |
|---|---|---|
| 16,241 |
Page 23
SOS RAPE CRISIS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
15. Statement of funds
Statement of funds - current year
| Unrestricted funds General Fund Restricted funds Children in Need The Big Lottery - Cost of living CARA Talking Therapy ECF Rent PFCC Community Fund The Big Lottery Violence and Vulnerability grant Total of funds |
Balance at 1 April 2023 £ 663,396 22,358 - - - - - - 22,358 685,754 |
Income £ 521,892 (18,597) 50,727 4,050 10,000 5,000 102,934 21,754 175,868 697,760 |
Expenditure £ (451,328) (3,761) (50,727) (4,050) (10,000) (5,000) (83,509) - (157,047) (608,375) |
Balance at 31 March 2024 £ 733,960 |
|---|---|---|---|---|
| - - - - - 19,425 21,754 41,179 |
||||
| 775,139 |
Page 24
SOS RAPE CRISIS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
15. Statement of funds (continued)
Statement of funds - prior year
| Unrestricted funds General Fund Restricted funds Children in Need Girls Camping Trip Girls Group Fund Sir Captain Tom The Big Lottery Fund Total of funds |
Balance at 1 April 2022 £ 624,108 8,063 - 1,097 - - 9,160 633,268 |
Income £ 478,427 56,291 3,500 - 8,000 93,234 161,025 639,452 |
Expenditure £ (436,172) (41,996) (3,640) (1,097) (8,954) (95,107) (150,794) (586,966) |
Transfers in/out £ (2,967) - 140 - 954 1,873 2,967 - |
Balance at 31 March 2023 £ 663,396 |
|---|---|---|---|---|---|
| 22,358 - - - - 22,358 |
|||||
| 685,754 |
16. Summary of funds
Summary of funds - current year
| General funds Restricted funds |
Balance at 1 April 2023 £ 663,396 22,358 685,754 |
Income £ 521,892 175,868 697,760 |
Expenditure £ (451,328) (157,047) (608,375) |
Balance at 31 March 2024 £ 733,960 41,179 775,139 |
|---|---|---|---|---|
Page 25
SOS RAPE CRISIS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
16. Summary of funds (continued)
Summary of funds - prior year
| Balance at | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Balance at | Transfers | 31 March | |||||||
| 1 April 2022 | Income | Expenditure | in/out | 2023 | |||||
| £ | £ | £ | £ | £ | |||||
| General funds | 624,108 | 478,427 | (436,172) | (2,967) | 663,396 | ||||
| Restricted funds | 9,160 | 161,025 | (150,794) | 2,967 | 22,358 | ||||
| 633,268 | 639,452 | (586,966) | - | 685,754 | |||||
| Analysis of net assets between funds | |||||||||
| Analysis of net assets between funds - current period | |||||||||
| Restricted | Unrestricted | Total | |||||||
| funds | funds | funds | |||||||
| 2024 | 2024 | 2024 | |||||||
| £ | £ | £ | |||||||
| Tangible fixed assets | - | 16,758 | 16,758 | ||||||
| Fixed asset investments | - | 1 | 1 | ||||||
| Current assets | 41,179 | 735,083 | 776,262 | ||||||
| Creditors due within one year | - | (17,882) | (17,882) | ||||||
| Total | 41,179 | 733,960 | 775,139 | ||||||
| Analysis of net assets between funds - prior period | |||||||||
| Restricted | Unrestricted | Total | |||||||
| funds | funds | funds | |||||||
| 2023 | 2023 | 2023 | |||||||
| £ | £ | £ | |||||||
| Tangible fixed assets | - | 21,205 | 21,205 | ||||||
| Fixed asset investments | - | 1 | 1 | ||||||
| Current assets | 22,358 | 658,431 | 680,789 | ||||||
| Creditors due within one year | - | (16,241) | (16,241) | ||||||
| Total | 22,358 | 663,396 | 685,754 | ||||||
17. Analysis of net assets between funds Analysis of net assets between funds - current period
Page 26
SOS RAPE CRISIS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
18. Reconciliation of net movement in funds to net cash flow from operating activities
| Net income for the period (as per Statement of Financial Activities) Adjustments for: Depreciation charges Dividends, interests and rents from investments Decrease/(increase) in debtors Increase in creditors Net cash provided by operating activities 19. Analysis of cash and cash equivalents Cash in hand Total cash and cash equivalents |
2024 £ 89,385 8,379 (1,760) 19,154 1,641 116,799 2024 £ 750,223 750,223 |
2023 £ 52,486 |
|---|---|---|
| 10,443 (1,309) (16,178) 4,662 |
||
| 50,104 | ||
| 2023 £ 635,596 |
||
| 635,596 |
20. Analysis of changes in net debt
| Cash at bank and in hand | At 1 April 2023 £ 635,596 635,596 |
Cash flows £ 114,627 114,627 |
At 31 March 2024 £ 750,223 750,223 |
|---|---|---|---|
21. Pension commitments
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £7,001 (2023 - £3,628). Amounts of £1,262 (2023: £nil) were payable to the fund at the balance sheet date and are included in creditors.
Page 27
SOS RAPE CRISIS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
22. Operating lease commitments
At 31 March 2024 the Charity had commitments to make future minimum lease payments under noncancellable operating leases as follows:
| Not later than 1 year Later than 1 year and not later than 5 years |
2024 £ 35,640 35,640 71,280 |
2023 £ 36,645 73,291 |
|---|---|---|
| 109,936 |
23. Related party transactions
The Charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Charity at 31 March 2024.
Page 28