Rape Crisis Grampian Limited - Charities report - 22.2

REGISTERED COMPANY NUMBER: SC299746 (Scotland)

REGISTERED CHARITY NUMBER: SC019087

Report of the Trustees and

Financial Statements for the Year Ended 31 March 2023

for

Rape Crisis Grampian Limited

Page

Report of the Trustees

1

to

6

Report of the Independent Auditors

7

to

10

Statement of Financial Activities

11

Statement of Financial Position

12

Statement of Cash Flows

13

Notes to the Statement of Cash Flows

14

Notes to the Financial Statements

15

to

25

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's objective and its principal activity in the year under review was that of providing confidential support, information and emotional support for anyone age 13 years and older, who has experienced sexual violence and or rape at any time in their lives; and to raise public awareness of such issues.

Rape Crisis Grampian has undertaken a significant transformation in the reporting year with the expansion into new, larger and better suited premises. As the pandemic is now mostly behind us, yet the world is permanently changed, our urgent priority is to overhaul the previous strategic plan, creating a new vision that is more aligned to the world we are living in today. Rape Crisis Grampian is thriving, despite all of the challenges in the last few years, and that motivates us to increase our level of ambition with the new strategic plan - set to be reviewed in the Summer.

Volunteers

To meet its aims, Rape Crisis Grampian undertakes a wide range of projects from prevention work to engaging with seldom-heard communities, to the provision of support services for young people, adults, and people engaging with the legal system in respect to sexual violence. While Rape Crisis Grampian will apply for funding to pay personnel, some of its activities are dependent on volunteers.

Rape Crisis Grampian treats all volunteers with respect and values them as individuals contributing to the work of the charity. The charity recognises that volunteers are not unpaid staff, but people making a valuable and complementary contribution to our work and everyone's environment. Every volunteer who joins Rape Crisis Grampian is required to undertake a mandatory 60-hour training programme, equipping them with the advanced skills required to provide compassionate, person-centred and trauma-informed support to those who need it.

STRATEGIC REPORT

Achievement and performance

The charity now finds itself settling into new ways of operating in the post-pandemic world. Rape Crisis Grampian are proud as an organisation to have withstood all the pressures and challenges faced during those "unprecedented times".

Our continued operation throughout, and after, the pandemic is testament to our unwavering commitment to support our community and those who need us - we are here for you no matter what, and we will always do our best. This unyielding dependability is a big part of the reason why we have established and maintained such a strong and positive reputation in the Grampian region, through thick and thin, across many years of service.

An organisation cannot fulfil its duties without people to do so, and so this report begins with a heart-felt thanks to the passionate staff and volunteers who are the organisation. The skilled, compassionate, and hard-working team are the lifeblood of our organisation and without them we would not have the impact in our communities that we do.

Rape Crisis Grampian continues its invaluable work as cooperators in the aid of community safety. We continue to uphold safeguarding as one of our most important organisational objectives.

In the reporting year, we worked collaboratively with Police and social services to keep those who are most vulnerable, safe. We also worked in partnership with higher education facilities and other third sector agencies to further increase community safety - through awareness raising work, through referral pathways, through multi-agency working, and through knowledge sharing. We embrace our influential role to support the prevention of sexual violence in the North East.

In the reporting year, we increased our reach with secondary schools in the North East - accessing even more Schools than previously reported, with even better feedback than previously reported. This is the way that Rape Crisis Grampian operates; we build on our successes. However, given that our service takes responsibility for two local authorities - Aberdeen City and Aberdeenshire - we cannot meet the large demand for our prevention work with Schools and so we are urgently seeking to increase our capacity in this area.

We are delighted to declare the increase in capacity we have achieved with our advocacy service. Our advocacy service supports anyone who is going through the legal system in respect to sexual violence. This service is hugely oversubscribed, nationally. In the reporting year, we have more than doubled our advocacy service capacity through additional staff recruitment, enabling us to help more people in the Grampian region navigate this difficult process.

Our strategic trajectory implores us to be as inclusive and accessible as possible. To this end we have finally been able to resume some of our work with seldom heard communities, attending local cultural events and making connections with those groups, even making connections online too.

As ever, our highly commended, life-saving support work is as effective as ever. Every year our referral numbers increase and thus we are driven to uplevel our support capacity and quality of practice. Within our team we have amassed a significant level of expertise which is shared readily between volunteers and staff alike - especially now that we are situated in new premises.

And so the biggest declaration of achievement is the milestone moment of our premises upgrade. Due to the huge increase in staff to meet the ever-increasing demand, across services, and also to become a more accessible service to those with mobility issues (our last facility was not wheelchair accessible), we took a big leap of faith and secured a new building even closer to the city centre and transport links. Our new home on Dee Street benefits from better sound-proofing between rooms, an overall more professional and welcoming look, as well as putting us in close proximity to two other important local charities - Home Start and Mental Health Aberdeen. The neighbourly benefits of being right next door to two fantastic charities has created valuable networking, partnership working, and knowledge sharing opportunities, which will only fuel the upward trajectory of each organisation.

Financial review

Financial position

During the year ended 31 March 2023, the charity received income of £555,628 and had total expenditure of £547,442. This generated a net surplus of £8,187 (2022 - £34,445). The surplus on unrestricted funds was £2,515 and restricted funds £5,672.

The principal funding sources this year were the Scottish Government, National Lottery and the Henry Smith Charity.

Rape Crisis Grampian acknowledges the global economic uncertainty and changing funding landscape. To this end we will soon be reforming our strategic plan with a focus on increasing our financial self-sufficiency. Community fundraising and engagement will likely be an area of focus for the charity as well as expanding our paid-for training services to other organisations and businesses.

Reserves policy

At 31 March 2023, the total reserves were £123,366 (2022 - £115,179) of which £9,600 were restricted funds (i.e. they can only be used for the purposes specified by donors). There was £113,766 in unrestricted funds which can be used for any purpose determined by the Trustees in furtherance of the Charity's objectives.

In the Trustees' view, the reserves should provide the charity with adequate financial stability and the means for it to meet its charitable objectives for the foreseeable future.

The charity requires to maintain such levels of reserves as are necessary to support its activities. The Trustees have reviewed the risk register and have determined that the organisation will aim to maintain 3 months of operational reserves to ensure that the charity has adequate resources to enable normal operating activities to continue should a major shortfall in income occur.

Future plans

With some changes to the Trustee team, a brand-new home for our service operations, room to grow, and some sense of stability following the end of the pandemic; a review of our strategic plan is needed to breathe fresh life into our ambition for the future. The Trustee team have agreed a Summer date to review the plan and make changes necessary to keep thriving in our new post-pandemic, hybrid working, digitised world.

Rape Crisis Grampian recognises the changing landscape of funding. We see the benefits of working toward greater financial self-sufficiency. The more unrestricted funds we have at our disposal, the more proactively we can respond to dynamically changing needs in the community. With new energy, experience, and expertise on the Board, we are especially looking forward to seeing what the team can co-create in terms of a vision for the future.

Another exciting development is our inquiry into providing services for children aged 11+. Currently, we cannot support anyone under the age of 13. However, we are now accessing the power of our Rape Crisis network, working with and learning from Moray Rape Crisis, who are currently sanctioned to support anyone aged 11+. Opening up our service to an even younger demographic means we can potentially offer support earlier. Our aim is always to provide support as close to the time of request as possible, understanding that the moment of asking for help is a crucial milestone in the recovery and healing process.

As ever, we strive to reduce our waiting lists. Demand increases quite significantly every year. This isn't all bad news because we believe part of that is a result of us increasing our presence in the community and establishing strong links with all kinds of groups, organisations and sub-communities in the North East of Scotland. A key ambition for Rape Crisis Grampian in the year ahead will be to reduce our waiting times through accessing more funding and working towards greater financial independence.

While growth and new opportunities are in our sights, we will continue to build on our existing successes - keeping on with our effective multi-agency partnership working, our dedication to community safety, our excellent prevention work, our above-and-beyond support work, and our efforts to build long-lasting connections with seldom-heard communities, ensuring an accessible service for anyone and all.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is a company limited by guarantee, governed by its memorandum and articles, and recognised as a charity by the Office of the Scottish Charity Regulator in accordance with the provisions of the Charities and Trustee Investment (Scotland) Act 2005. In accordance with the articles of association, every member is liable to contribute a sum of £1 in the event of the company being wound up.

Recruitment and appointment of new trustees

The Board of Rape Crisis Grampian, who are also directors for the purpose of company law, and who served during the year are listed below.

As set out in the articles of association, office-bearers for the Association may be Ordinary or Associate members and shall be appointed from among the Executive Committee. Any person who desires to become a member of the board must be proposed for election by the board. Such person must sign and deliver to the charity an application for admission.

All of the committee (detailed under administrative information), being eligible, offer themselves for election at the forthcoming Annual General Meeting.

Organisational structure

The board, which meets on a regular basis, administers the charity. The day-to-day management of the charity during the year is the responsibility of Ms A Brodie (Chair) and is delegated to by the trustees.

Decision making

Major decisions are ratified by the board of Trustees at their regular meetings.

Induction and training of new trustees

Essential information detailing the responsibilities of council members is provided to new members along with details of the charity's activities.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The most pressing risks faced by the charity will almost always be in regard to finance. Every year, more and more services compete for the same funding pots, and if any of those charities are like ours, demands on their services will be growing exponentially too. Therefore, it is imperative that we continue to dedicate more resources to increasing our ability to self-finance. We already have projects underway which are generating income, and our aim is to refine and expand these efforts whilst also opening ourselves to other creative solutions.

Reputational risks are an important consideration for any charity as the public expect a high level of accountability and transparency from third sector organisations. Rape Crisis Grampian takes our earned and highly-regarded reputation very seriously. We strive to uphold best practise in every area of our work - from internal decision making to community engagement, to appropriate risk management and financial spending. We live the values of our organisation in everything that we do.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC299746 (Scotland)

Registered Charity number

SC019087

Registered office

Langstane House

6 Dee Street

Aberdeen

AB11 6DR

Trustees

Ms A Brodie

Ms C C P Clarke

Ms R C Milne (resigned 14.8.23)

Ms F M Stanton (resigned 14.12.22)

Ms R Tulloch (appointed 14.8.23)

Ms N Morrison (resigned 1.6.22)

Company Secretary

Ms W A Thomson

Senior Statutory Auditor

Gillian R Nicolson

Auditors

The Grant Considine Partnership

Statutory Auditors & Chartered Accountants

46 High Street

Banchory

Aberdeenshire

AB31 5SR

Bankers

TSB Bank Plc

19 Union Terrace Aberdeen

AB10 1UL

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Rape Crisis Grampian Limited for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

-	select suitable accounting policies and then apply them consistently;

-	observe the methods and principles in the Charity SORP;

-	make judgements and estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

-	there is no relevant audit information of which the charitable company's auditors are unaware; and

-	the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 7 December 2023 and signed on the board's behalf by:

Ms A Brodie - Trustee

Opinion

We have audited the financial statements of Rape Crisis Grampian Limited (the 'charitable company') for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In our opinion the financial statements:

-	give a true and fair view of the state of the charitable company's affairs as at 31 March 2023 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'; and

-	have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 8 of the Charities Accounts (Scotland) Regulations 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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company 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 trustees' 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 charitable company'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 trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, 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 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Report of the Trustees has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion:

-	adequate and proper accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of trustees' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees 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 trustees 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 trustees are responsible for assessing the charitable company'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 trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

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 a Report of the Independent Auditors 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:

- the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

- 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 the Charities Accounts (Scotland) Regulations 2006 and the Charities and Trustee Investment (Scotland) Act 2005.

- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit;

- obtained from management within the organisation information about their own identification and assessment of the risks of irregularities

- review of the Board minutes

- performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud

- consideration of fraud risk factors such as management override of controls

- other sources

All audit engagement team members were alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

Owing to the inherent limitations of an audit, there is unavoidable risk that some material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the ISA's (UK). 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 trustees 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 for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Other matters which we are required to address

The comparative financial statements were not audited as the charity had no obligation to do so.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company's trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company's members and the trustees those matters we are required to state to them in an auditors' 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 charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Gillian R Nicolson (Senior Statutory Auditor)

for and on behalf of The Grant Considine Partnership

Statutory Auditors & Chartered Accountants

Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006

46 High Street

Banchory

Aberdeenshire

AB31 5SR

7 December 2023

2023

2022

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3

5,238

2,645

7,883

32,490

Charitable activities

6

Rape Crisis Services

-

543,229

543,229

434,523

Other trading activities

4

3,442

-

3,442

-

Investment income

5

1,074

-

1,074

380

Total

9,754

545,874

555,628

467,393

EXPENDITURE ON

Charitable activities

7

RCSF

-

920

920

26,777

RCS Covid Grant

-

869

869

992

Education and Prevention

-

23,325

23,325

21,597

Advocacy

-

81,211

81,211

34,066

Advocacy expansion

-

-

-

32,830

RCS Covid recovery

-

-

-

45,007

Henry Smith Charity

-

71,233

71,233

53,150

National Lottery

-

32,565

32,565

32,535

ADP

-

58

58

-

Scottish Government

-

-

-

18,448

Waiting List

-

62,861

62,861

24,253

DES

-

171,953

171,953

63,775

Tampon Tax

-

6,887

6,887

35,635

General

51,569

-

51,569

43,883

Rape Crisis Services

-

-

-

-

Foundation Scotland

-

2,378

2,378

-

ACC

-

13,400

13,400

-

ACVO

-

27,736

27,736

-

KC Brave the Shave

-

476

476

-

Recharge of Overheads

(44,330

)

44,330

-

-

Total

7,239

540,202

547,441

432,948

NET INCOME

2,515

5,672

8,187

34,445

Transfers between funds

20

(106

)

106

-

-

Net movement in funds

2,409

5,778

8,187

34,445

RECONCILIATION OF FUNDS

Total funds brought forward

111,357

3,822

115,179

80,734

TOTAL FUNDS CARRIED FORWARD

113,766

9,600

123,366

115,179

2023

2022

Notes

£

£

FIXED ASSETS

Tangible assets

15

9,779

15,187

CURRENT ASSETS

Debtors

16

1,125

17,168

Cash at bank and in hand

209,321

191,988

210,446

209,156

CREDITORS

Amounts falling due within one year

17

(96,859

)

(109,164

)

NET CURRENT ASSETS

113,587

99,992

TOTAL ASSETS LESS CURRENT LIABILITIES

123,366

115,179

NET ASSETS

123,366

115,179

FUNDS

20

Unrestricted funds

113,766

111,357

Restricted funds

9,600

3,822

TOTAL FUNDS

123,366

115,179

The financial statements were approved by the Board of Trustees and authorised for issue on 7 December 2023 and were signed on its behalf by:

A Brodie - Trustee

Cash flows from operating activities

Cash generated from operations

1

24,577

85,984

Net cash provided by operating activities

24,577

85,984

Cash flows from investing activities

Purchase of tangible fixed assets

(8,318

)

(3,065

)

Interest received

1,074

380

Net cash used in investing activities

(7,244

)

(2,685

)

Change in cash and cash equivalents in the reporting period

17,333

83,299

Cash and cash equivalents at the beginning of the reporting period

191,988

108,689

Cash and cash equivalents at the end of the reporting period

209,321

191,988

1.	RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

2023

2022

£

£

Net income for the reporting period (as per the Statement of Financial Activities)

8,187

34,445

Adjustments for:

Depreciation charges

13,052

4,667

Loss on disposal of fixed assets

674

-

Interest received

(1,074

)

(380

)

Decrease/(increase) in debtors

16,043

(6,933

)

(Decrease)/increase in creditors

(12,305

)

54,185

Net cash provided by operations

24,577

85,984

2.	ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.22

Cash flow

At 31.3.23

£

£

£

Net cash

Cash at bank and in hand

191,988

17,333

209,321

191,988

17,333

209,321

Total

191,988

17,333

209,321

1.	STATUTORY INFORMATION

Rape Crisis Grampian Limited is an incorporated charity which is limited by guarantee and is registered in Scotland. The charity's registered number and registered office can be found in the Reference and Administration Details section of the Report of the Trustees.

The presentation currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

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.

Volunteer time is not recognised in the accounts in accordance with the Charities SORP (FRS 102) however the trustees' report provides information on their contribution.

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

Income includes charitable activities income earned from activities undertaken in furtherance of the charity's objectives. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

Grants Received (including Government Grants)

Grants are included within the Statement of Financial Activities in the year that they become due and the charity is entitled to the grant.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office Equipment - 33% straight line

Furniture & Fixtures - 33% straight line

During the year to 31 March 2023, the charity changed the method of depreciating its office equipment from five years on a straight line basis to three years on a straight-line basis as this revised method better reflects the entity’s consumption of the office equipment over their useful lives and is consistent with the entity’s replacement cycle.

The change in depreciation method is a change in accounting estimate and is accounted for in the period of the change (i.e. in the current year) and in subsequent periods.

Taxation

The organisation has been granted charitable status and as such the charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. The expense is allocated between activities and split between restricted and unrestricted funds as appropriate.

Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

3.	DONATIONS AND LEGACIES

2023

2022

£

£

Donations

6,008

9,990

Grants

1,875

22,500

7,883

32,490

Grants received, included in the above, are as follows:

2023

2022

£

£

Other grants

1,875

22,500

4.	OTHER TRADING ACTIVITIES

2023

2022

£

£

Training income

3,442

-

5.	INVESTMENT INCOME

2023

2022

£

£

Deposit account interest

1,074

380

6.	INCOME FROM CHARITABLE ACTIVITIES

2023

2022

Activity

£

£

Scot Gov rape crisis funding

Rape Crisis Services

-

25,000

Misc COVID related grants

Rape Crisis Services

-

2,063

Education and prevention

Rape Crisis Services

25,358

23,373

Advocacy

Rape Crisis Services

93,006

40,000

Advocacy Expansion

Rape Crisis Services

-

46,691

SG RCS covid recovery funding

Rape Crisis Services

-

53,167

Henry Smith Charity 1

Rape Crisis Services

60,000

60,000

National Lottery

Rape Crisis Services

39,164

38,108

Scottish Government

Rape Crisis Services

2,378

18,500

DES

Rape Crisis Services

174,973

63,774

Tampon Tax

Rape Crisis Services

7,587

37,595

Waiting List

Rape Crisis Services

71,473

26,252

Aberdeen City Council HSCP

Rape Crisis Services

15,450

-

ACVO

Rape Crisis Services

30,045

-

Henry Smith Charity 2

Rape Crisis Services

23,795

-

543,229

434,523

Grants received, included in the above, are as follows:

2023

2022

£

£

7.	CHARITABLE ACTIVITIES COSTS

Support

Direct

costs (see

Costs

note 8)

Totals

£

£

£

RCSF

920

-

920

RCS Covid Grant

869

-

869

Education and Prevention

23,325

-

23,325

Advocacy

81,211

-

81,211

Henry Smith Charity

71,233

-

71,233

National Lottery

32,565

-

32,565

ADP

58

-

58

Waiting List

62,861

-

62,861

DES

170,782

1,171

171,953

Tampon Tax

6,887

-

6,887

General

44,333

7,236

51,569

Foundation Scotland

2,378

-

2,378

ACC

13,400

-

13,400

ACVO

27,736

-

27,736

KC Brave the Shave

476

-

476

539,034

8,407

547,441

8.	SUPPORT COSTS

Governance

costs

£

DES

1,171

General

7,236

8,407

Support costs, included in the above, are as follows:

2023

2022

Total

Total

DES

General

activities

activities

£

£

£

£

Auditors' remuneration

-

5,100

5,100

-

Accountancy fees

1,171

2,136

3,307

11,616

1,171

7,236

8,407

11,616