Charity Registration No. NIC 102558
Company Registration No. NI021120 (Northern Ireland)
NORTHERN IRELAND RAPE CRISIS ASSOCIATION
TRADING AS: NEXUS
ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
NORTHERN IRELAND RAPE CRISIS ASSOCIATION TRADING AS: NEXUS
LEGAL AND ADMINISTRATIVE INFORMATION
Directors H Henry (Chair) G Orr D Cairns (Vice Chair) D Feehan C Kearney O Okibe-Oga O Pollock M Brogan (Treasurer) A Jackson (Secretary) T McDowell Secretary A Jackson Charity number NIC 102558 Company number NI021120 Registered office NIRCA 59 Malone Road Bellfast Co. Antrim BT9 6SA Auditor HM Chartered Accountants 6th Floor East Tower Lanyon Plaza 8 Lanyon Place Belfast Co. Antrim BT1 3LP Solicitors Cleaver Fulton Rankin 50 Bedford Street Belfast Co. Antrim Northern Ireland BT2 7FW
(Appointed 25 September 2024) (Appointed 25 September 2024) (Appointed 25 September 2024) (Appointed 25 September 2024) (Appointed 25 September 2024) (Appointed 10 December 2024) (Appointed 10 December 2024) (Appointed 10 December 2024)
NORTHERN IRELAND RAPE CRISIS ASSOCIATION TRADING AS: NEXUS
CONTENTS
| Page | |
|---|---|
| Directors' report | 1 - 3 |
| Independent auditor's report | 4 - 6 |
| Statement of financial activities | 7 |
| Statement of financial position | 8 |
| Statement of cash flows | 9 |
| Notes to the financial statements | 10 - 21 |
NORTHERN IRELAND RAPE CRISIS ASSOCIATION TRADING AS: NEXUS
DIRECTORS' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025
The directors present their annual report and financial statements for the year ended 31 March 2025.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's Articles of Association, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016).
Objectives and activities
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A. The charity's objects are to preserve and protect mental and physical health by enabling positive change for those impacted by sexual abuse and abusive relationships within Northern Ireland and beyond by supporting, informing and influencing society in line with our strategic priorities: To provide advice, guidance and support to individuals impacted by sexual abuse and abusive relationships that enables them to recover and thrive.
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B. To positively challenge attitudes, beliefs and behaviours through psycho-education activities that enhance society’s understanding of sexual abuse and abusive relationships.
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C. To use lived experience, professional expertise and research to improve the development of relevant policy, practice and service-commissioning that better meets the needs of those impacted by sexual abuse and abusive relationships.
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D. To stimulate public debate so society becomes more informed and confident in speaking out and challenging attitudes, behaviours and beliefs to break the cycle of sexual abuse and abusive relationships.
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E. Advance any other exclusively charitable purpose as the directors may, from time to time, decide in accordance with the law of charity.
The directors have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Achievements and Performance
Nexus has 3 core areas of service delivery to directly support people impacted by sexual abuse these are specialist 1-1 counselling, psychoeducation and training and the Domestic and Sexual Abuse Helpline.
In 2024/25 the organisation delivered 15,504 individual counselling sessions. The organisation has in place management systems to monitor and analyse data to ensure an effective service is provided and maintained. 99100%% of Counselling Clients reported a Positive Reliable Change (sustaining % change from 23/24).
The main adult counselling service continues to be funded through Department of Health with a number of additional services for bespoke groups including prisoners, veterans and students. While children’s counselling is supported by a number of grant-making trusts.
The organisation’s early intervention and prevention team delivered 122 psychoeducation workshops reaching 2,912 young people with 98% reporting improved understanding of the subject matter, which included topics such as CONSENT, Safe and Healthy Relationships, Sexual Health, Misogyny, etc.. In addition, the team trained over 900 professionals in issues relating to sexual abuse and abusive relationships including sexual harassment, responding to disclosures, CSE and Rape Myths. 96% of participants reported being highly satisfies with the training delivered.
While, the Domestic and Sexual Abuse Helpline supported 5,825 victims and survivors of domestic and sexual abuse, a 17% increase on 23/24.
Financial review
The net surplus for the year amounted to £144,774 (2024: £294,962 deficit). This has been transferred to reserves. The accumulated reserves at 31 March 2025 were £67,721 (2024: £Nil) for restricted funds and £894,077 (2024: £817,024 ) for unrestricted funds. £502,889 (2024: £530,138) of the unrestricted reserves are held in a designated fund as these are not free funds, they represent the value of the tangible fixed assets that have been funded out of unrestricted income. The general reserve at the 31 March 2025 is £391,188 (2024: £286,886).
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NORTHERN IRELAND RAPE CRISIS ASSOCIATION TRADING AS: NEXUS DIRECTORS' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The directors have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
The tender with DoH through SPPG has been further extended to 31 March 2026 and the funder has indicated that a further 1 year extension is expected due to delays with procurement.
While, the tender for the provision of the Domestic and Sexual Abuse Helpline is contracted until 31 March 2026, funded by Department of Health, Department of Justice and the Department for Communities, this service will be re-tendered in September 2025 for award on 1 April 2026.
The Nexus Board and management team continue to focus on increasing the variety of funding sources accessed by the organisation and its long term sustainability. To that end, review and investment continues to be made in the organisational structure to ensure sustainability of the organisation.
We are continuously improving management of our appointments and reporting with the on-going aim of improving and making the services more efficient and flexible to adapt to the changing funding environment.
Structure, governance and management
The charity is registered with the Charity Commission for Northern Ireland as Northern Ireland Rape Crisis Association (reg. no. 102558) and is recognised by HMRC as a charity (XN46002). The charity trades as Nexus. The charity is incorporated as a company limited by guarantee with members guaranteeing to pay a sum not exceeding £1 to the company in the event of a winding up. The registered office and principal business address is situated at 59 Malone Road, Belfast, BT9 6SA.
The Trustees consider the governing document of the association to be the Memorandum and Article of Association.
The directors who served during the year and up to the date of signature of the financial statements were:
| The directors who served during the | year and up to the date of signature of the fina |
|---|---|
| C Cooney | (Resigned 10 December 2024) |
| S Henderson | (Resigned 10 December 2024) |
| R Elliot | (Resigned 25 September 2024) |
| H Henry (Chair) | |
| K McCamley | (Resigned 25 September 2024) |
| E McGinn | (Resigned 10 December 2024) |
| G Orr | |
| D Cairns (Vice Chair) | (Appointed 25 September 2024) |
| D Feehan | (Appointed 25 September 2024) |
| C Kearney | (Appointed 25 September 2024) |
| O Okibe-Oga | (Appointed 25 September 2024) |
| O Pollock | (Appointed 25 September 2024) |
| M Brogan (Treasurer) | (Appointed 10 December 2024) |
| A Jackson (Secretary) | (Appointed 10 December 2024) |
| T McDowell | (Appointed 10 December 2024) |
The Board consists of a maximum of 15 trustees/directors who are re-elected annually at the Annual General Meeting. The company shall actively promote a board of Directors which includes a range of skill, experience and knowledge in keeping with the pursuance of its Objects and to this end it is entitled to advertise and interview eligible candidates to be potential directors of the board. The Directors shall have the power at any time to appoint any person, who need not be a member of the company.
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NORTHERN IRELAND RAPE CRISIS ASSOCIATION TRADING AS: NEXUS DIRECTORS' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Asset cover for funds
The net current assets represent the reserves of the company and are held for the purpose of providing working capital. Included within net assets are buildings with a net book value of £449,745 (2024: £459,739). Our aim is to hold 4-6 months of total costs in general reserves to ensure the financial stability and continued provision of the company’s main activities. The Board can designate reserves for specific purposes such as fulfilling longterm capital investment, modernisation and development of the company in line with the organisations strategic and business plans. Restricted reserves will used as specified in the funders contract.
Statement of directors' responsibilities
The directors, who also act as trustees for the charitable activities of Northern Ireland Rape Crisis Association, are responsible for preparing the Directors' Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the directors to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these accounts, the directors 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 in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the accounts; and
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prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Companies Act 2006. 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.
Auditor
In accordance with the company's articles, a resolution proposing that HM Chartered Accountants be reappointed as auditor of the company will be put at a General Meeting.
Taxation
Under Section 485 and 486 of Corporation Taxes Act 2010, The Northern Ireland Rape Crisis Association is entitled to charity tax exemption.
Disclosure of information to auditor
Each of the directors has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.
The directors' report was approved by the Board of Directors.
.............................. H Henry (Chair) Trustee
Dated: 11/11/2025
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NORTHERN IRELAND RAPE CRISIS ASSOCIATION TRADING AS: NEXUS
INDEPENDENT AUDITOR'S REPORT
TO THE DIRECTORS OF NORTHERN IRELAND RAPE CRISIS ASSOCIATION
Opinion
We have audited the financial statements of Northern Ireland Rape Crisis Association (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the statement of financial position, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
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give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, for the year then ended;
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
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have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
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the information given in the financial statements is inconsistent in any material respect with the directors' report; or
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sufficient accounting records have not been kept; or
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the financial statements are not in agreement with the accounting records; or
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we have not received all the information and explanations we require for our audit.
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NORTHERN IRELAND RAPE CRISIS ASSOCIATION TRADING AS: NEXUS INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE DIRECTORS OF NORTHERN IRELAND RAPE CRISIS ASSOCIATION
Responsibilities of directors
As explained more fully in the statement of directors' responsibilities, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
We have been appointed as auditors under section 65 of the Charities Act (Northern Ireland) 2008 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:
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the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
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we identified the laws and regulations applicable to the company through discussions with trustees and/or senior management, and from our commercial knowledge and experience of the sector;
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we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity, including Companies Act 2006, taxation legislation, data protection, anti-bribery, employment, environmental and health and safety legislation;
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we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and
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identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the charity’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:
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making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and
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considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
To address the risk of fraud through management bias and override of controls, we:
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performed analytical procedures to identify any unusual or unexpected relationships;
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tested journal entries to identify unusual transactions;
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assessed whether judgements and assumptions made in determining the accounting estimates set out in Note 2 were indicative of potential bias; and
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investigated the rationale behind significant or unusual transactions.
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NORTHERN IRELAND RAPE CRISIS ASSOCIATION TRADING AS: NEXUS INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE DIRECTORS OF NORTHERN IRELAND RAPE CRISIS ASSOCIATION
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
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agreeing financial statement disclosures to underlying supporting documentation;
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reading the minutes of meetings of those charged with governance; and
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enquiring of management as to actual and potential litigation and claims.
There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
This report is made solely to the company’s members, as a body, in accordance with section 391 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
Angela Craigan FCA (Senior Statutory Auditor) for and on behalf of HM Chartered Accountants Chartered Accountants Statutory Auditor
6th Floor East Tower Lanyon Plaza Belfast Co. Antrim
BT1 3LP
.........................
HM Chartered Accountants is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
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NORTHERN IRELAND RAPE CRISIS ASSOCIATION TRADING AS: NEXUS
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025
| Notes Unrestricted funds 2025 £ Restricted funds 2025 £ Income from: Donations and legacies 3 33,886 28,143 Charitable activities 6 10,688 1,930,605 Other trading activities 4 35,868 - Investments 5 7 - Total income 80,449 1,958,748 Expenditure on: Charitable activities 7 3,396 1,891,027 Net income/(expenditure) for the year/ Net movement in funds 77,053 67,721 Fund balances at 1 April 2024 817,024 - Fund balances at 31 March 2025 894,077 67,721 |
Total 2025 £ Unrestricted funds 2024 £ 62,029 38,626 1,941,293 27,696 35,868 54,227 7 - 2,039,197 120,549 1,894,423 295,367 144,774 (174,818) 817,024 991,842 961,798 817,024 |
Restricted funds 2024 £ Total 2024 £ 28,143 66,769 1,664,135 1,691,831 - 54,227 - - 1,692,278 1,812,827 1,812,422 2,107,789 (120,144) (294,962) 120,144 1,111,986 - 817,024 |
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
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 activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
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NORTHERN IRELAND RAPE CRISIS ASSOCIATION TRADING AS: NEXUS
STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| Fixed assets | |||||
| Tangible assets | 13 | 502,889 | 530,138 | ||
| Current assets | |||||
| Debtors | 14 | 271,369 | 229,933 | ||
| Cash at bank and in hand | 289,883 | 205,812 | |||
| 561,252 | 435,745 | ||||
| Creditors: amounts falling due within | 15 | ||||
| one year | (102,343) | (148,859) | |||
| Net current assets | 458,909 | 286,886 | |||
| Total assets less current liabilities | 961,798 | 817,024 | |||
| Net assets excluding pension liability | 961,798 | 817,024 | |||
| The funds of the charity | |||||
| Restricted income funds | 17 | 67,721 | - | ||
| Unrestricted funds | 894,077 | 817,024 | |||
| 961,798 | 817,024 |
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 2025, although an audit has been carried out under section 65 of the 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 accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the directors on 11/11/2025.
.............................. H Henry (Chair)
Company registration number NI021120 (Northern Ireland)
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NORTHERN IRELAND RAPE CRISIS ASSOCIATION TRADING AS: NEXUS
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
| Notes Cash flows from operating activities Cash generated from/(absorbed by) 21 operations Investing activities Purchase of tangible fixed assets Interest received Net cash used in investing activities Net cash used in financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year |
2025 £ (14,550) 7 |
£ 98,614 (14,543) - 84,071 205,812 289,883 |
2024 £ (54,853) - |
£ (111,551) (54,853) - (166,404) 372,216 205,812 |
|---|---|---|---|---|
The notes on pages 10 to 21 form part of these financial statements.
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NORTHERN IRELAND RAPE CRISIS ASSOCIATION TRADING AS: NEXUS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
Charity information
Northern 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 Accounting convention
The financial statements have 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" 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)". 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 accounting policies 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 to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the 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 to 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 entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. 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 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 government 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.
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NORTHERN IRELAND RAPE CRISIS ASSOCIATION TRADING AS: NEXUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
(Continued)
1.5 Resources expended
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 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 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 initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Freehold land and buildings 2% straight line Fixtures and fittings 25% reducing balance Computers 25% reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
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NORTHERN IRELAND RAPE CRISIS ASSOCIATION TRADING AS: NEXUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
(Continued)
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 charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future 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 services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
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NORTHERN IRELAND RAPE CRISIS ASSOCIATION TRADING AS: NEXUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
2 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 estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
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.
3 Donations and legacies
| Unrestricted funds general Restricted funds 2025 2025 £ £ Donations and gifts 33,886 28,143 Donations and gifts Donations 33,886 - DoH core funding - 28,143 33,886 28,143 |
Total Unrestricted funds general Restricted funds Total 2025 2024 2024 2024 £ £ £ £ 62,029 38,626 28,143 66,769 33,886 38,626 - 38,626 28,143 - 28,143 28,143 62,029 38,626 28,143 66,769 |
|---|---|
4 Income from other trading activities
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Income from other trading activities | 35,868 | 54,227 |
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NORTHERN IRELAND RAPE CRISIS ASSOCIATION TRADING AS: NEXUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
| 5 | Income from investments | ||
|---|---|---|---|
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Interest receivable | 7 | - | |
| 6 | Charitable activities | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Incoming resources from charitable activities | 1,941,293 | 1,691,831 | |
| Analysis by fund | |||
| Unrestricted funds - general | 10,688 | 27,696 | |
| Restricted funds | 1,930,605 | 1,664,135 | |
| 1,941,293 | 1,691,831 |
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NORTHERN IRELAND RAPE CRISIS ASSOCIATION TRADING AS: NEXUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
| 7 Expenditure on charitable activities Direct costs Staff costs Projects Training Counselling Clinical supervision and consultation Marketing and data management Fundraising General expenses Other staff costs Share of support and governance costs (see note 10) Support Governance Analysis by fund Unrestricted funds Restricted funds 8 Net movement in funds The net movement in funds is stated after charging/(crediting): Fees payable for the audit of the charity's financial statements Depreciation of owned tangible fixed assets 9 Directors |
Total 2025 £ 1,224,858 58,271 18,812 319,256 11,337 12,065 - - 29,464 1,674,063 206,675 13,685 1,894,423 3,396 1,891,027 1,894,423 2025 £ 5,760 41,799 |
Total 2024 £ 1,317,692 56,090 18,276 343,222 32,592 32,802 10,850 3,478 12,526 |
|---|---|---|
| 1,827,528 199,111 81,150 |
||
| 2,107,789 | ||
| 295,367 1,812,422 |
||
| 2,107,789 | ||
| 2024 £ 4,800 29,320 |
||
None of the directors (or any persons connected with them) received any remuneration or benefits from the charity during the year (2024: none).
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NORTHERN IRELAND RAPE CRISIS ASSOCIATION TRADING AS: NEXUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
| 10 Support costs 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 Audit fees Legal and professional Board costs Analysed between Charitable activities |
Support Governance costs costs £ £ 41,799 - - 10,668 - 14,823 - 2,611 - 51,524 - 11,543 - 23,400 - 8,308 - 3,907 - 2,788 - 35,304 - - 5,760 - 7,925 - - 206,675 13,685 206,675 13,685 |
2025Support costs Governance 2024 costs £ £ £ £ 41,799 20,687 - 20,687 - 8,633 8,633 10,668 26,874 - 26,874 14,823 14,832 - 14,832 2,611 958 - 958 51,524 47,958 - 47,958 11,543 9,888 - 9,888 23,400 22,680 - 22,680 8,308 11,538 - 11,538 3,907 3,198 - 3,198 2,788 854 - 854 35,304 31,010 - 31,010 5,760 - 4,800 4,800 7,925 - 76,050 76,050 - - 300 300 220,360 199,110 81,150 280,260 220,360 199,111 81,150 280,261 |
|---|---|---|
Governance costs includes payments to the auditors of £5,760 (2024- £4,800) for audit fees.
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NORTHERN IRELAND RAPE CRISIS ASSOCIATION TRADING AS: NEXUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
11 Employees
Number of employees
The average monthly number of employees during the year was:
| Permanent staff Directors Employment costs Wages and salaries Social security costs Other pension costs |
2025 Number 44 11 55 2025 £ 1,087,049 90,656 47,153 1,224,858 |
2024 Number 47 10 |
|---|---|---|
| 57 | ||
| 2024 £ 1,171,265 98,208 48,219 |
||
| 1,317,692 |
The senior management team of the charity comprises 7 (2024: 8) 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 the Business Services Manager.
The aggregate remuneration of this group was £401,794 (2024: £417,789).
The number of employees whose annual remuneration was £60,000 or more were:
| 2025 | 2024 | ||
|---|---|---|---|
| Number | Number | ||
| £70,001 | to £80,000 | 1 | 1 |
12 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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NORTHERN IRELAND RAPE CRISIS ASSOCIATION TRADING AS: NEXUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
| 13 Tangible fixed assets Freehold land and buildings Fixtures and fittings Computers £ £ £ Cost At 1 April 2024 499,699 159,564 5,874 Additions - - 14,550 At 31 March 2025 499,699 159,564 20,424 Depreciation and impairment At 1 April 2024 39,960 93,938 1,101 Depreciation charged in the year 9,994 28,651 3,154 At 31 March 2025 49,954 122,589 4,255 Carrying amount At 31 March 2025 449,745 36,975 16,169 At 31 March 2024 459,739 65,626 4,773 14 Debtors 2025 Amounts falling due within one year: £ Other debtors 261,159 Prepayments 10,210 271,369 15 Creditors: amounts falling due within one year 2025 £ Other taxation and social security 43,462 Trade creditors 52,379 Other creditors 359 Accruals and deferred income 6,143 102,343 16 Retirement benefit schemes 2025 Defined contribution schemes £ Charge to profit or loss in respect of defined contribution schemes 47,153 |
Total £ 665,137 14,550 |
|---|---|
| 679,687 | |
| 134,999 41,799 |
|
| 176,798 | |
| 502,889 | |
| 530,138 | |
| 2024 £ 225,157 4,776 |
|
| 229,933 | |
| 2024 £ 30,957 112,964 138 4,800 |
|
| 148,859 | |
| 2024 £ 48,219 |
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NORTHERN IRELAND RAPE CRISIS ASSOCIATION TRADING AS: NEXUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
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 of the charity in an independently 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.
| MOD CSE Core DSA DoH HSCB SPPG NIPS PCSP Belfast Henry Smith SBNI MCB ARC Bystander Project WHSCT Big Lottery - Reset Big Lottery - Your Choice Rank Foundation Wolfson Foundation Other |
At 1 April 2024 £ - - - - - - - - - - - - - - - - - - |
Incoming resources £ Resources expended £ At 31 March 2025 £ 725 (725) - 36,495 (36,495) - 410,459 (410,459) - 28,143 (28,143) - 911,848 (911,848) - 49,650 (49,650) - 11,001 (11,001) - 67,900 (67,900) - 2,000 (2,000) - 5,000 (5,000) - 5,656 (5,656) - 6,555 (6,555) - 122,306 (122,306) - 124,510 (124,510) - 30,222 (30,222) - 6,200 (6,200) - 140,078 (72,357) 67,721 1,958,748 (1,891,027) 67,721 |
Incoming resources £ Resources expended £ At 31 March 2025 £ 725 (725) - 36,495 (36,495) - 410,459 (410,459) - 28,143 (28,143) - 911,848 (911,848) - 49,650 (49,650) - 11,001 (11,001) - 67,900 (67,900) - 2,000 (2,000) - 5,000 (5,000) - 5,656 (5,656) - 6,555 (6,555) - 122,306 (122,306) - 124,510 (124,510) - 30,222 (30,222) - 6,200 (6,200) - 140,078 (72,357) 67,721 1,958,748 (1,891,027) 67,721 |
|---|---|---|---|
| 67,721 |
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NORTHERN IRELAND RAPE CRISIS ASSOCIATION TRADING AS: NEXUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
| 17 Restricted funds Previous year: 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 |
(Continued) At 1 April 2023 Incoming resources Resources expended At 31 March 2024 £ £ £ £ - 800 (800) - - 14,340 (14,340) - - 28,143 (28,143) - 19,915 30,138 (50,053) - - 43,615 (43,615) - 62,255 124,510 (186,765) - - 10,917 (10,917) - - 34,520 (34,520) - - 9,993 (9,993) - 2,327 - (2,327) - - 406,559 (406,559) - - 853,956 (853,956) - - 28,780 (28,780) - 35,647 63,786 (99,433) - - 35,666 (35,666) - - 6,555 (6,555) - 120,144 1,692,278 (1,812,422) - |
(Continued) At 1 April 2023 Incoming resources Resources expended At 31 March 2024 £ £ £ £ - 800 (800) - - 14,340 (14,340) - - 28,143 (28,143) - 19,915 30,138 (50,053) - - 43,615 (43,615) - 62,255 124,510 (186,765) - - 10,917 (10,917) - - 34,520 (34,520) - - 9,993 (9,993) - 2,327 - (2,327) - - 406,559 (406,559) - - 853,956 (853,956) - - 28,780 (28,780) - 35,647 63,786 (99,433) - - 35,666 (35,666) - - 6,555 (6,555) - 120,144 1,692,278 (1,812,422) - |
|---|---|---|
| - |
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 which 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.
| General funds Designated funds - Fixed asset fund |
Balance at 1 April 2024 £ 286,886 530,138 817,024 |
Movement in funds Incoming resources £ Resources expended £ 80,449 (3,397) - - 80,449 (3,397) |
Transfers £ Balance at 31 March 2025 £ 27,249 391,188 (27,249) 502,889 - 894,077 |
Transfers £ Balance at 31 March 2025 £ 27,249 391,188 (27,249) 502,889 - 894,077 |
|---|---|---|---|---|
| 894,077 |
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NORTHERN IRELAND RAPE CRISIS ASSOCIATION TRADING AS: NEXUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
19 Analysis of net assets between funds
| At 31 March 2025: Unrestricted Restricted funds funds 2025 2025 £ £ Tangible assets 502,889 - Current assets/(liabilities) 391,188 67,721 894,077 67,721 At 31 March 2024: Unrestricted Restricted funds funds 2024 2024 £ £ Tangible assets 530,138 - Current assets/(liabilities) 286,886 - 817,024 - |
Total 2025 £ 502,889 458,909 961,798 Total 2024 £ 530,138 286,886 817,024 |
|---|---|
20 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.
| 21 Cash generated from operations Surplus/(deficit) for the year Adjustments for: Investment income recognised in statement of financial activities Depreciation and impairment of tangible fixed assets Movements in working capital: (Increase)/decrease in debtors (Decrease)/increase in creditors Cash generated from/(absorbed by) operations |
2025 2024 £ £ 144,774 (294,962) (7) - 41,800 29,320 (41,436) 134,893 (46,517) 19,198 98,614 (111,551) |
|---|---|
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