NORTHERN IRELAND RAPE CRISIS ASSOCIATION
TRADING AS: NEXUS
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
Unrestricted Restrlctsd
funds
funds
2023
2023
Totsl Unrestricted
funds
2022
Restricted
funds
2022
Total
2023
2022
Notes
Donations and legacies
Charitable activities
Other trading activities
Investments
Other income
56,727
53,522
22,723 1.891,352
3.850
30
110,249
1,914,075
3,850
30
48,012
82,706
9,899
282
59,045
1,596,842
300
107,057
1,679,548
10,199
282
1,013
1,013
Total income
83,330
1,944,874 2,028,204
140,899
1,657,200 1,798,099
Charitable activities
118,721
1,881,049
1,999,770
137,244
1,674,508 1,811,752
Net (outgolngv
Incomlng resources
before transfers
(35,391)
63,825
28,434
3,655
(17,308)
(13,653)
Gross transfers between
funds
111,907
(111,907)
Net Incomellexpendlture) for
the yearl
Net movement In funds
76,516
(48,082)
28,434
3,655
(17,308)
(13,653)
Fund balances at 1 April
2022
915,326
168,226 1,083,552
911,671
185,534
1,097,205
Fund balances at 31
March 2023
991,842
120,144
1,111,986
915,326
168,226
1,083,552
The statement of financial activities includes all gains and losses recognised in the year,
All income and expenditure derive from continuing activities.
The statement of financial activit18s also complies with the requirements for an income and expenditure account
under the Companies Act 2006.

NORTHERN IRELAND RAPE CRISIS ASSOCIATION
TRADING AS: NEXUS
STATEMENT OF FINANCIAL POSITION
ASAT31 MARCH 2023
2023
2022
Nots8
Flxed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
13
504,605
532,006
14
364,828
372,216
303,268
440,034
737,042
743,302
Credltors: amounts falllng due wlthln
one year
16
(129,661)
(191,756)
Net current assets
607,381
551,546
Total a888ts less current Ilabilltl•8
1,111,986
1,083,552
Income fund8
Restricted funds
17
120,144
168,226
Designated funds
General unrestricted funds
502,277
489.565
529,031
386,295
19
19
991.842
915,326
1,111,988
1,083,552
The company is entitled to the exemption from the audit r￿U$rement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2023, although an audit has been carried out under section 65 of the Charities
Act (Northem Ireland) 2008. No member of the company has deposited a notice, pursuant to section 476, requiring
an audit of these accounts under the requirements of the Companies Act 2008.
The directors acknowledge their responsibilities for complylng with the requlrements of the Companles Act 2006
with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with tho provlsions applicable to companies subject
to the small companles regime.
The accounts were approved by the Directors on ........ ........ .
C Coone
Trustee
air)
Company Registratlon No. N1021120

NORTHERN IRELAND RAPE CRISIS ASSOCIATION
TRADING AS: NEXUS
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2023
2023
2022
Notes
Cash flows from operatlng activities
Cash absorbed by operations
22
(67,526)
(100.870)
Investlng actlvltles
Purchase of tangible fixed assets
Proceeds on disposal of tangible fixed
assets
Interest received
(18,198)
230,000
282
30
Net cash generated from Investlng
actlvltles
30
212,084
Flnanclng actlvltles
Net movement on bank loans
(159,325)
Net cash u8od In financlng actlvltles
(159.325)
Net decrease In cash and cash equlvalents
(67,496)
(48.111)
Cash and cash equivalents at beginning of year
439,712
487,823
Cash and cash equlvalents at end of year
372,216
439,712
Relatlng to:
Cash at bank and in hand
Bank overdrafts induded in creditors
payable within one year
372,218
440,034
(322)
The notes on page8 11 to 22 fom part of these finandal statements.
10-

NORTHERN IRELAND RAPE CRISIS ASSOCIATION
TRADING AS: NEXUS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policies
Charity informatlon
Northem Ireland Rape Crisis Association is a private company limited by guarantee incorporated in Northern
Ireland. The registered office is NIRCA, 59 Malone Road, Bellfast, Co. Antrim, BT9 6SA.
1.1 Accountlng conventlon
The financial statements hav8 been prepared in accordance with the charity's [governing document], the
Companies Act 2006, FRS 102 The Financial Reporting Standard applicable in the UK and Republic of
Ireland" ('FRS 102") and the Charities SORP "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)" (effectlve 1 January 2019). The
charity Is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterllng, which is th& functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financlal statements have been prepared under the historical cost convention, modified to Include the
revaluation of freehold properties. The principal accounting policies adopted are set out below.
1.2 Golng concern
The Directors have prepared budgets and cash flows for a perlod of at least *Helve months from the date of
the approval of the financial statements. Having considered the circumstances, at the time of approving the
accounts, the directors have a reasonable expectation that the charity has adequate resources to continue in
operational exist8nce for the foreseeable future. Thus the directors continue to adopt the going con￿rn basis
of accounting in preparing the accounts.
1.3 Charltablo funds
Unrestricted funds are available for use at the dlscretion of the directors in furtherance of their charitable
objectives.
Designated funds are set aslde by the trustees OLrt of unrestricted general funds for specific future purposes
or projects.
Restrlcted funds are subject to specrfic conditions by donors as to how they may be used. The purp)ses and
uses of the restricted funds are set out in the notes to the financial statements.
1.4 Incomlng f8source8
Income is recognised when the charity is legally entitled to it after any Performan￿ conditions have been me(
the amounts can be measured reliably, and it is probable that income will be received. Income is deferred only
when the charity has to fulfil conditions before becoming fully ents'tled to it, or, where the donor has specified
that the income is to be expended in a future period.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Donated facilities are included at the value to the charity where this can be quantified and a third party is
bearing the cost. No amounts are included in the financial statements for services donated by volunteers.
Grants, including capital grants, from the govemment and other agencies have been included as income from
activities in furtherance of the charity's objects where these amount to a contract for services, but included as
donations where the money is given in response to an appeal or with greater freedom of use, for example.
govemment block grants.
11

NORTHERN IRELAND RAPE CRISIS ASSOCIATION
TRADING AS: NEXUS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accounting pollcles
(Continued)
1.5 Resources expended
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefft 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 dir￿1 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 activty are apportioned be￿een 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 are allocated on the portion of the asset's use.
Expenditure is included in the Statement of Financial Activities on an accruals basis, exclusive of any VAT
which can be recovered.
Certain expenditure is directly attributable to spedfic activities and has been included in those Cost
categories. Certain other costs, which are attributable to more than one activity. are apportiongd across cost
categories on the basis of an estimate of the proportion of time spent by staff on those activities.
1.6 Tanglble flxed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation. net of
depreciation and any impairment losses.
Depreciats'on is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Freehold land and buildings
Fixtures and fittings
2% stralght line
25¥0 reducing balance
The gain or loss arising on the disposal of an asset Is detemined as the difference between the sale
proceeds and the carying value ol the asset, and is recognlsed in the ststement of financial actlvities.
1.7 Impalmient of flxed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine
vthether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss (if any).
1.8 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Flnanclal Instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments. and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charitys balan￿ sheet when the charity becomes party to the
contradual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a
net basis or to realise the asset and s8tt1e the liabilty simultaneously.
12-

NORTHERN IRELAND RAPE CRISIS ASSOCIATION
TRADING AS: NEXUS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accountlng policies
(Contlnued)
Basic Ilnancial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Baslc flnancial Ilablllties
Basic financial liabilities, including credltors and bank loans are initially recognlsed at transactlon price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt Instruments are subsequently carrled at amortised ￿$t, uslng the effective Interest rate method.
Trade credltors are obligatlons to pay for goods or services that have been acquired In the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilits'es. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognltlon of flnancial Ilabllities
Financial liabilities are derecognised when the charty's contractual obligatlons expire or are dlscharged or
cancelled.
1.10 Employee beneflts
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
re￿IVed.
Temiination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide temiinats'on benefits.
1.11 Retlrnment b8neflts
Payments to defined contribution relirement benefit schemes are charged as an expense as they fall due.
crftlcal accounting estlmates and judgements
In the applicatlon of the charity's accounting polides, the directors are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experien￿ and other
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects cnly that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Key sources of estlmation uncertainty
Tangible flxed assets
Tangible assets are depreciated over their useful lives taking into account residual values where appropriate.
The actual lives of the assets are assessed annually and may vary depending on 8 number of factors. In
reassessing asset lives factors such as maintenance programmes are taken into account. Residual value
assessments consider issues such as the remaining live of the asset and the estimated value in use.
13-

NORTHERN IRELAND RAPE CRISISASSOCIATION
TRADING AS: NEXUS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Donatlons and legacies
Unrestricted Restrfcted
funds
funds
general
2023
Total
Unr8stricted Restricted
funds
funds
general
2022
Total
2023
2023
2022
2022
Donations and gifts
56,727
53,522
110,249
48,012
59,045
107,057
Donatlons and glfts
Donations
DHSSPS core funding
56,727
56.727
53,522
48,012
704
58,341
48,716
58,341
53,522
56,727
53,522
110,249
48,012
59,045
107,057
Other tradlng actlvltlos
Unrestrlcted Restrlcted
funds
funds
general
2023
Total
Total
2023
2023
2022
Income from other trading activitles
3,850
3,860
10,199
Investments
Unrnstrlctsd Unmtrlcted
funds
funds
goneral
general
2023
2022
Interest receivable
30
282
14-

NORTHERN IRELAND RAPE CRISIS ASSOCIATION
TRADING AS: NEXUS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Charltablo activltles
2023
2022
Incoming resources from charitable activities
1,914,075
1,679,548
Analysis by fund
Unrestricted funds - general
Restricted funds
22,723
1,891,352
82.706
1,596,842
1,914.075
1,679,548
Other income
Total Restricted
funds
2023
2022
JRS income
1,013
15-

NORTHERN IRELAND RAPE CRISIS ASSOCIATION
TRADING AS: NEXUS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Charltsble activities
Total
2023
Total
2022
Stsff costs
Projects
Training
Counselling
Clinical supervision
Marketing and dats management
Fundraising
Conferences
General expenses
Other staff costs
1,167,199 1,053.228
60,478
41.195
56,717
16,394
409,759
448,918
10,990
21,015
17,565
35,191
10,670
6,190
180
7,582
27,236
6,705
34,080
1,774,163 1,657,127
Share of support costs (see note 9)
Share of govemance costs (see note 9)
199,218
26,389
131,081
23,544
1,999,770 1.811,752
Analysls by fund
Unrestricted funds general
Restricted funds
118,721
137,244
1,881,049 1,674,508
1,999,770 1.811.752
16-

NORTHERN IRELAND RAPE CRISIS ASSOCIATION
TRADING AS: NEXUS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Support costs
Support Governance
costs
costs
2023 Support costs Governance
costs
2022
Depreciation
Loss on di¥osal of fixed
asset
Telephone
Insurance
Bank interest and charges
Information technology
Sundry
Legal and professional
Subscriptions
Printing and postage
Stats'onery and photocopying
Premises expenses
27,401
27,401
27,388
27,368
8,633
10,581
17,625
5,965
16,645
399
12,116
2,534
1,147
6,378
21,690
8,633
10,581
17,625
5,965
18,645
399
12,116
2,534
1,147
6,378
21.690
37,242
8,978
914
53,233
7,507
21,420
6,383
4,095
2,257
29,788
37,242
8.978
914
53,233
7,507
21,420
8,383
4,095
2,257
29,788
Audit fees
Legal and professional
Board costs
4,800
21,589
4,800
21,589
4,800 4,800
4,855 4,855
13,889 13,889
199,218
26,389
225,607
131,081
23,544 154,625
Analysed bebNeen
Charitable activities
199,218
26,389
225,607
131,081
23,544 154,625
Governance costs includes payments to the auditors of £4,800 (2022- £4,800) for audit fees,
10 Dlrector8
None of the directors (or any persons connected with them) received any remuneration or benefits from the
charity during the year (2022.. none).
17-

NORTHERN IRELAND RAPE CRISISASSOCIATION
TRADING AS: NEXUS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
11 Employee8
Number of employees
The average monthly number of employees during the year was:
2023
Number
2022
Number
Pernanent staff
Directors
52
10
61
12
62
73
Employment costs
2023
2022
Wages and salarles
Social security costs
Other pension cost8
1.030,137
88,828
48,438
935,043
68,740
49,445
1,167,199
1.053.228
The senior management team of the charity compri8es 7 {2022: 7) members of staff.. the CEO, Operations
Manager, Business Service Manager, Clinical Manager, Finance Manager, Training Manager and
Communicats'ons Manager.
The aggregate remuneration of this group was £237,067 {2022: £238,215).
There vRre no employees whose annual remuneration was £60,000 or more (2022: none).
12 Taxatlon
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section
252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
18-

NORTHERN IRELAND RAPE CRISIS ASSOCIATION
TRADING AS: NEXUS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
13 Tangible flxed assets
Froehold land Flxtures and
and building$
flttlngs
Total
Cost
At 1 April 2022
499,699
110,585
610,284
At 31 March 2023
499,699
110,585
610,284
Deprnclatlon and Impalrment
At 1 April 2022
Depreciation charged in the year
19,987
9,986
58,291
17,415
78,278
27,401
At 31 March 2023
29,973
75,708
105,679
Carrylng amount
At 31 March 2023
469,726
34,879
504,605
At 31 March 2022
479.712
52,294
532,006
14 Debtors
2023
2022
Amounts falllng due wlthln one year:
other debtors
Prepayments
360,726
4,100
295,964
7,304
364,826
303,268
16 Loans and overdrafts
2023
2022
Bank overdrafts
322
Payable within one year
322

NORTHERN IRELAND RAPE CRISISASSOCIATION
TRADING AS: NEXUS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
16 Credltors: amunts falling due wlthin one year
2023
2022
Notes
Bank overdrafts
other taxation and social security
Trade creditors
other creditors
Accruals and deferred income
15
322
16,660
50,914
29,495
86,891
5,697
7,578
123,860
129,661
191,756
17 Restrlcted funds
The income funds of the charity Include restricted funds comprising the following unexpended balarrAs of
donations and grants held on trust for specific purposes.
The fixed assets fund represents those assets whlch have been purchased wlth restricted fundlng.
Movement In funds
Incomlng
ReJourca•
M￿Ur£0•
exwnd8d
Balance at
1 Aprll 2022
Transfers
Balanco at
31 March 2023
BBC CIN
Conexions
Cybersafe Euro {Daphne)
CybeNag
DAF
DOH Core
Education
Esme Fairburn
Helpline
HSCB
Fixed Asset
NIPS
Believe arKI Beyond - RTE
CSE
12,508
28,768
7.000
12,068
19.076
40,f￿)9
74,553
(53,117)
(103,321)
(7,000)
5,116
(17,184)
(19.076)
53,522
(53,522)
13,587
72,244
(13,587)
(72.244)
384,124
933,000
(384.124)
(933,000)
(648)
(19,395)
(63,984)
(34,520)
(321)
(30,085)
(17,845)
(14,000)
(26,338)
(6,555)
(123,090}
2,975
2,327
19,395
63,984
34,520
321
50,000
53,492
14.000
26.338
6,555
185,345
Dormant Accounts
PACE
Rank Foundation
pcsp
VthISCT
Your Choice - Enabling Young People
19,915
35,647
62.255
168,226 1,944,874 (1,881.049) (111,907)
120,144
Restricted funds are funds received for specified purposes within the overall aims of Ihe charity.
-20-

NORTHERN IRELAND RAPE CRISIS ASSOCIATION
TRADING AS: NEXUS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
18 Deslgnated fund$
The income funds of the charity include the following designated funds which have been set aside out of
unrestricted funds by the trustees for specific purposes:
Movement In funds
Incomlng
R•$ources
resources
oxpond8d
BalanGo at
1 Aprll 2022
Tranjfers
Balance at
31 March 2023
General fijnds
Designated funds - Fixed asset fund
386,295
529,031
83,330
(91,967)
(26,754)
111,907
489,565
502,277
915,326
83,330
(118,721)
111,907
991,842
19 Unrestrlcted fund8
The followlng represent unrestricted re8eNes.
The ftxed asset fund has been set up to asslst In Identifying those funds that are not free funds and it
represents the net book value of tangible fixed assets that have been funded by unrestrlcted income.
20 Analysls of net a88ets between funds
Unrestrlcted
Rostrlctod
Total
Fund balances at 31 March 2023 are represented by:
Tangible assets
Current a8setsllli8bilitie8y
502,278
489,565
2,327
117,816
504,605
607,381
991,843
120,143
1,111,986
21 Related party tran8actlon8
Remuneratlon of key management personnol
The remuneration of key management personnel is as follows.
2023
2022
Aggregate compensation
237,067
238,215
21

NORTHERN IRELAND RAPE CRISIS ASSOCIATION
TRADING AS: NEXUS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
22 Cash generated fmm operatlons
2023
2022
Surplusl(deficit) for the year
28.434
(13,653)
Adjustments for:
Investment income recognised in statement of financial activities
(Gain)Iloss on disposal of tangible fixed assets
Depreciats'on and impairment of tangible fixed assets
(30)
(282)
8,633
27,368
27,401
Movements in working capital..
{Increase)Idecrease in debtors
(Decrease) in ¢￿dItorS
(61,558)
(61,773)
29,987
(152,923)
Cash ab80rbed by operatlons
(67,526)
(100,870)
-22-