NORTHERN IRELAND RAPE CRISIS ASSOCIATION
TRADING AS: NEXUS
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted
funds
2023
Restricted
funds
2023
Total
2024
2023
Notes
me from"
Donations and legacies
Charitable activities
Olher trading activities
Investments
38,626
27,696
54.227
28,143
1,664,135
66.769
1,691,831
54.227
56,727
22,723
3,850
30
53,522
1,891,352
110,249
1,914,075
3.850
30
Total income
120.549
1.692.278
1.812,827
83,330
1,944,8T4
2,028.204
Charitable activities
295,367
1.812,422
2,107.789
118,721
1,881,049
1,999,770
Gross transfers bemeen
funds
Net {expenditure)lincome for
the yearl
Net movement in funds
111,907
(111 ,907)
(174,818) {120.144) (294.962)
76,516
(48,0821
28,434
Fund balan￿S at 1 April
2023
991,842
120.144
1.111,986
915.326
168,226
1,083,552
Fund balances at 31
March 2024
817,024
817,024
991,842
120,144
1.111.986
The statement of financial acts-vities includes all gains and losses recognised in the year_
The statement of financial activrties includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.
The statement of financia5 activits-es also complies with the requiretnents for an income and expenditure account
under the Companies Act 2006.

NORTHERN IRELAND RAPE CRISIS ASSOCIATION
TRADING AS: NEXUS
STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024
2024
2023
Notes
Fixed assets
Tangible assets
13
530.138
504,605
Current assets
Deblors
Cash at bank and in hand
14
229.933
205,812
364,826
372,216
435,745
737,042
Creditors: amounts falling due within
one year
15
(148,859)
(129,661)
Net current assets
286,886
607,381
Total assets less current liabilities
817.024
1,111,986
Net assets excluding pension liability
817,024
1,111,986
The funds of the charity
Restricted income funds
Unrestricted funds
17
120,144
991,842
817,024
817.024
1,111,986
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2024. although an audit has been carried out under Section 65 of tre Charities
Act (Northern 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 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 financial statements.
The members have not required the company to obtain an audit of its financial statements under the requirements
of the Companies Act 2006, for the year in question in accordance with section 476.
These financial statements have been prepared in accordan￿ with the provisions applicable to companies subject
to the small companies regime.
The financial statements were approved by the directors on .
C Cooney (Chairl
Company registration number N1021120 {Northem Ireland)
10-

NORTHERN IRELAND RAPE CRISIS ASSOCIATION
TRADING AS: NEXUS
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash flows from operating activities
Cash absorbed by operations
21
(111,551)
167,5261
Investing activities
Purchase of tangible fixed assets
Inlerest received
(54.853)
30
Net cash (used in)Igenerated from
investing activities
{54,853)
30
Net cash used in financing activities
Net decrease in cash and cash equivalents
(166,404)
{67,4961
Cash and cash equivalents at beginning of year
372.216
439,712
Cash and cash equivalents at end of year
205,812
372,216
The notes on pages 12 to 23 fotrn part of these financial statements.
11

NORTHERN IRELAND RAPE CRISISASSOCIATION
TRADING AS: NEXUS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Charity information
Northern Ireland Rape Crisi5 Association is a private company limited by guarantee incorporated in Northern
Ireland The registered office is NIRCA. 59 Malone Road. Bellfast, Co. Anlrim, BT9 6SA.
1.1 Accounting convention
The financial statements have been prepared in accordance with the chartty's [goveming 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: Slatement ol
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
charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling. which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. modified to include the
revaluation of freehold properties. The principal accounb-ng poliaes adopted are set out below.
1.2 Going concern
The Directors have prepared budgets and cash flows for a period of at least twelve 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 lo continue in
operational existence for the foreseeable future. Thus the directors continue to adopt Ihe going concern basis
of accounting in preparing the accounts.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the directors in furtherance of their charitable
objectives.
Designated funds are set aside by the trustees out of unrestricted general funds for specific future purposes
or projects.
Restricted funds are subject lo specific conditions by donors or grantors as to how they may be used_ The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Incoming resources
Income is recognised when the charity is legally entttled to rt after any FErfomance conditions have IRen met.
the amounts can be measured reliably, and it is probable that income ￿11 be received. Income is deferred only
when the charity has to fulfil conditions before becoming fully entitled to It. or, where the donor has specified
that the income is to be expended in a ftrture period.
Cash donations are recognised on receipt. Other donations are reccrfJnised once the charity has been notified
of the donation, unless perfomance conditions requife deferral of the amount. lrtome tax recoverable in
relation to donations received under Gift Aid or deeds of covenant 15 recognised at time of the donation.
Donated facilities are included at the value to the chartty where this can be quantified and a third party is
bearing the cost. No amounts are included in the financial statements for servi￿5 donated by volunteers.
Granls, 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.
government block grants.
12-

NORTHERN IRELAND RAPE CRISIS ASSOCIATION
TRADING AS: NEXUS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued)
1.5 Resources expended
Expenditure is recognised once Ihere is a legal or constructive obligation to transfer economic i*nefit 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￿ costs and
shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single
activity are allocated direcily to that activity. Shared costs which contribute lo more than one activity and
support costs which are not attributable to a single activity are apportioned be￿een those activities on a basis
consistent with the use of resour￿$. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the porlion 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 attrtbutable to specific activities and has been included in those cost
categories. Certain other costs, which are attributable to more than one activity, are apportioned across cost
categories on the basis of an estimate of the proportion of time spent by staff on those activities.
1.6 Tangible fixed assets
Tangible fixed assets are inilially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses_
Depreciation is recogt7ised 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
Computers
2% straight line
250kn reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference be￿een the sale
proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date. the charity reviews the carying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such Ind￿atIOn
exists, the recoverable amount ot the asset Is estimated in order to determine the extent of the iTnpairment
loss (if any)
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand. dePOSlts 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.
13-

NORTHERN IRELAND RAPE CRISIS ASSOCIATION
TRADING AS: NEXUS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
{Continuedl
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charty's balance sheet when the charity becomes party to the
contractual provisions of the Instrument.
Financial assets and liabilitie5 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 lo realise the asset and settle the liability simultaneously
Basic financial assets
Basic financial assets, which include debtor5 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 re￿iptS discounted at a market rate of interest. Financ5al assets
classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, induding creditors and bank loans are initially recognised at transadion 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 carried at amortised cost. using the effective interest rate method.
Trade creditors are obligations to pay for goods or ServI￿S that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classffied as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction pri￿ and subsequenlly ffleasured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liat)ilities are derecognised when the charity's coritractual obligations expire or are discharged or
cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefrts are recognised immediately as an expense when the charrty is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
14-

NORTHERN IRELAND RAPE CRISIS ASSOCIATION
TRADING AS: NEXUS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Critical accounting estimates and judgements
In the application of the charity's accounting policies. 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 experience and other
factors that are considered to be relevant. Actual results may differ from these estimates
The eslimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affeds both current and future
periods.
Key sources of estimation uncertainty
Tangible fixed 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 a 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.
Donations and legacies
Unrestricted Restricted
funds
funds
general
2024
Total
Unrestricted Restricted
funds
funds
general
2023
Total
2024
2024
2023
2023
Donations and gifts
38,626
28.143
66.769
56,727
53,522
110,249
Donations and gifts
Donations
DOH core funding
38,626
38.626
28.143
56.727
56,727
53,522
28.143
53,522
38,626
28,143
66.769
56,727
53,522
110,249
Income from other trading activities
Unrestricted Unrestricted
funds
funds
2024
2023
Income from other trading activities
54,227
3,850
15-

NORTHERN IRELAND RAPE CRISIS ASSOCIATION
TRADING AS: NEXUS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from investments
Unrestricted Unrestricted
funds
funds
2024
2023
Interest receivable
30
Charitable activities
2024
2023
Incoming resources from charitable activities
1,691,831
1,914,075
Analysis by fund
Unrestricted funds- general
Restricted funds
27.696
1,664,135
22,723
1,891.352
1,691.831
1,914,075
16-

NORTHERN IRELAND RAPE CRISIS ASSOCIATION
TRADING AS: NEXUS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expenditure on charitable activities
Total
2024
Total
2023
Direct Costs
Staff costs
Projects
Training
Counselling
Clinical supervision
Marketing and data management
Fundraising
General expenses
Other staff costs
Clinical consultation
1.317,692
56,090
18,276
343,222
15,592
32,802
10,850
3,478
12,526
17,000
1.167,199
60,478
56,717
409.759
10,990
17,565
10,670
6,705
34,080
1.827,528
1,774,163
Share of support and governance costs (see note 9)
Support
Governance
199,111
81,150
199,218
26,389
2.107,789
1.999,770
Analysis by fund
Unrestricted funds
Restricted funds
295,367
1.812,422
118.721
1,881,049
2,107,789
1,999,770
Net movement in funds
2024
2023
The net movement in funds is stated after chargingl(crediting}'.
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets
4,800
29,320
4,800
27,401
17-

NORTHERN IRELAND RAPE CRISIS ASSOCIATION
TRADING AS: NEXUS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Support costs
Support Governance
costs
costs
2024 Support costs Governance
costs
2023
Depreciation
Loss on disposal of fixed
asset
Telephone
Insurance
Bank interest and charges
Information technology
Sundry
Legal and professional
Subscriptions
Printing and postage
Stationery and photocopying
Premises expenses
29,320
29,320
18.768
18,768
8.633
37,242
8,978
914
53,233
7,507
21,420
6,383
4.095
2.257
29,788
8,633
37,242
8,978
914
53,233
7,507
21.420
6,383
4,095
2,257
29,788
26,874
14,832
958
47,958
9,889
22,680
11,538
3.198
854
31.010
26,874
14.832
958
47,958
9.889
22.680
11,538
3,198
854
31,010
Audit fees
Legal and professional
Board costs
4.800
76.050
300
4,800
76.050
300
4,800
4,800
21,589 21,589
199,111
81.150
280,261
199.218
26,389 225,607
Analysed be￿een
Charitable activities
199.111
81,150
280,261
199.218
26,389 225.607
Governance costs includes payments to the auditors of £4.800 (2023- £4,800} for audit fees.
10 Directors
None of the directors {or any persons connected with them) received any remuneration or benefits from the
charity during the year {2023: none).
18-

NORTHERN IRELAND RAPE CRISIS ASSOCIATION
TRADING AS: NEXUS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11
Employees
Number of employees
The average monthly number of employees during the yearwas..
2024
Number
2023
Number
Permanent staff
Directors
47
10
52
57
62
Employment costs
2024
2023
Wages and salaries
Social security costs
Other pension costs
1.171,265
98,208
48,219
1,030.137
88,626
48,436
1,317,692
1,167,199
The senior management team of the charity comprises 8 (2023: 7) members of staff. the CEO, Early
Intervention & Prevention Services Manager. HR Business Partner, Clinical Services Manager, Head of
Professional Services, Head of People & Organisational. Comms and Engagement Lead and the Business
SeNices Manager.
The aggregate remuneration of this group was £417.789 (2022. £237.067).
There were no employees whose annual remuneration was £60,000 or more (2022". none).
12 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
19-

NORTHERN IRELAND RAPE CRISIS ASSOCIATION
TRADING AS: NEXUS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
13 Tangible fixed assets
Freehold land Fixtures and
and buildings
fittings
Computers
Totsl
Cost
At 1 April 2023
Additions
499.699
110,585
48,979
610,284
54.853
5,874
At 31 March 2024
499.699
159.564
5,874
665,137
Depreciation and impaimient
At 1 April 2023
Depreciation charged in the year
29,973
9.987
75,706
18,232
105,679
29,320
1,101
At 31 March 2024
39.960
93,938
1.101
134.9g9
Carrying amount
At 31 March 2024
459,739
65.626
4,773
530,138
At 31 March 2023
469,726
34,879
504,605
14 Debtor5
2024
2023
Amounts falling due within one year-
other debtors
Prepayments
225,157
4,776
360,726
4,100
229,933
364,826
15 Creditors: amounts falling due within one year
2024
2023
other taxation and social security
Trade creditors
other creditors
Accruals and deferred income
30,957
112,964
138
4,800
29.495
86,891
5,697
7.578
148,859
129,661
16 Retirement benefit schemes
2024
2023
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
48,219
48.436
-20-

NORTHERN IRELAND RAPE CRISIS ASSOCIATION
TRADING AS: NEXUS
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 Retirement benefit schemes
(Continued)
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held separately from those ofthe charity in an independenlly administered fund.
17 Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of
donations and grants held on trust for specific purposes_
At 1 April
2023
Incoming
resources
Resources
expended
Transfers At 31 March
2024
MOD
Believe & Beyond- RTE
DOH Core
Dormant Accounts
Rank Foundation
Your Choice- Enabling Young
People
ARC Bystander Project
CSE
The Ireland Fund
Fixed Asset
Helpline
HSCB
NIPS
PACE
pcsp
WHSCT
800
14.340
28.143
30.138
43,615
(800)
(14.340)
(28.143)
(50,053>
{43.615)
19.915
62.255
124.510
10.917
34,520
9,993
(186.765)
(10,917)
(34.5201
(9,993}
{2.327)
(406,559)
(853,956)
(28.780)
(99.433)
(35,666)
16,555)
2.327
406,559
853.956
28.780
63.786
35.666
6,555
35.647
120,144
1.692,278
(1.812.422)
-21

NORTHERN IRELAND RAPE CRISIS ASSOCIATION
TRADING AS: NEXUS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
17 Restricted funds
{Continued)
Previous year:
At 1 April
2022
Incoming
ources
Resources
expended
Transfer5 At 31 March
2023
MOD
BBC CIN
Conexions
Cybersafe Euro (Daphne)
Cybervag
DAF
DOH Core
Education
Esme Fairburn
Helpline
HSCB
Fixed Asset
NIPS
Believe and Beyond - RTE
CSE
Dfc
DormantAccounts
PACE
Rank Foundation
pcsp
WHSCT
185,345
40.609
74,553
1123,090)
153.117)
(103,321)
62,255
12.508
28.768
7,000
12,068
19.076
(7,0001
5,116
(17,184)
{19,076)
53.522
(53.522)
13,587
72.244
113,5871
(72,244}
384,124
933,000
{384,124)
(933.000)
{648}
(19,395)
(63,984)
(34.5201
(321)
(30,085)
(17,845)
(14,000)
(26,338)
(6,5551
2.975
2,327
19,395
63,984
34,520
321
50.000
53,492
14,000
26.338
6.555
19,915
35,647
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 the charity.
18 Designated funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants whlch are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
Movement in funds
Incoming
Resources
resources
expended
Balance at
1 April 2023
Transfers
Balance at
31 March 2024
General funds
Designated funds- Fixed asset fund
489.565
502.277
120,549
(266,047)
{29.320)
157,1811
57,181
286,886
530,138
991.842
120.549
(295.367}
817,024
-22-

NORTHERN IRELAND RAPE CRISIS ASSOCIATION
TRADING AS: NEXUS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
19 Events after the reporting date
There have been no material events. occurring after the reporting date that require adjustments to or
disclosure in the financial statements.
20 Related party transactions
21 Cash generated from operations
2024
2023
IDeficit)Isurplus for the year
(294,962}
28,434
Adjusiments for..
Investment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
{301
27,401
29,320
Movements in working capital=
Decreasellincrease) in debtors
Increasel(decrease) in creditors
134,893
19,198
<61,558)
{61,7731
Cash absorbed by operations
(111,5511
{67.5261
-23-