REGISTERED COMPANY NUMBER: SCI27793 (Scotland) · Moving into 2017/18 we anticipate that the demand on our service will continue to increase as our profile grows and our service develops

REGISTERED COMPANY NUMBER: SCI27793 (Scotland)REGISTERED CHARITY NUMBER: SC006595

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR

ENDED 31 MARCH 2017

FOR

RAPE CRISIS CENTRE

RAPE CRISIS CENTRE

CONTENTS OF THE FINANCIAL STATEMENTSFOR THE YEAR ENDED 31 MARCH 2017

Page

Report of the Trustees 1 to 7

Report of the Independent Auditors 8 to 9

Statement of Financial Activities 10

Balance Sheet 11

Cash Flow Statement 12

Notes to the Cash Flow Statement 13

Notes to the Financial Statements 14 to 26

RAPE CRISIS CENTRE (REGISTERED NUMBER: SC127793)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2017

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report withthe financial statements of the charity for the year ended 31 March 2017. The trustees have adopted the provisions ofAccounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing theiraccounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)(effective 1 January 2015).

OBJECTIVES AND ACTIVITIES

Objectives and aimsThe principal activities and objectives of the Rape Crisis Centre are to provide support, advice and advocacy services tosurvivors of rape, sexual assault, sexual abuse and exploitation, or any other form of sexual violence, as well assupporting their family members, friends and/or carers. Our Gender Based Violence (GBV) support services are opento survivors from aged 13 years. We cover Glasgow, Renfrewshire, East Renfrewshire, East Dunbartonshire, WestDunbartonshire and Inverclyde.

Significant activitiesThe year 2016 marked 40 years of service delivery by the Rape Crisis Centre in Glasgow. Between 1976 and 2016 theorganisation has grown from a small collective of activists and volunteers to a large support organisation with 23members of staff and 36 active volunteers.

Over the past 40 years, the greatest success of the Rape Crisis Centre has been our ability to adapt our service to theneeds of the survivors and family members using our service. We have asked for their feedback and listened to whatthey have told us and welcomed their contribution to shaping the service we now offer.

Now, in 2016/17 we are able to offer a wide range of services in response to the needs of our service users, not only inGlasgow city centre but also in Renfrewshire, East Dunbartonshire and West Dunbartonshire where our workers areable to deliver locality based support and advocacy services.

One of the main aims of this year has been to remove or reduce those barriers survivors face when trying to accesssupport and advocacy services. Of course, this isn't a one-off event but a work in progress and it will continue to be afocus of our work in the future.

Page 1




ACHIEVEMENT AND PERFORMANCE

Charitable activities

In the Director's Report in our 2015/16 annual accounts, we recognised the ongoing increase in demand for our servicesand the need to improve our premises to try to meet that demand. This became a priority for us as we pressed aheadinto 2016/17 and strove to expand our office and support space to accommodate the increased needs of our staff andservice users.

This year was also the busiest year ever experienced by the rape crisis centre not only coping with the increased demandon services, but with our focus on raising additional funds to expand our work, raise awareness of our wide range ofservices and more appropriately respond to what survivors were telling us.

Between 1st April 2016 and 31st March 2017 there were 15,341 telephone calls, texts and emails going through theRape Crisis Centre. This was a 26% increase on the 2015/16 statistics. In addition, the number of individualsurvivors and family members receiving medium to long term support for the year 16/17 was 1,157 which was anincrease of 24% on the previous year (note: both years' figures include outreach statistics for Renfrewshire, EastDunbartonshire and West Dunbartonshire).

Demand on specialist support and advocacy services increased with the demand for support through the justice processfor survivors accessing the Support to Report project increasing to 270 for the year 2016/17 and women receiving directsupport and advocacy from the Ruby Project increased to 175 women from 45 different countries, speaking 25 differentlanguages. This was compared to 2015/16 when that number stood at 141 women from 43 different countries speaking21 different languages.

The year was dominated by service development, developments across the organisation which put additional pressureon our office and support space but allowed us to work with more women and girls and develop new partnerships withthe University of Strathclyde and with the Foreign and Commonwealth Office on a project offering Live OnlineSupport to survivors from our area who are working, living or travelling overseas and who experience sexual violence.

Management and Directors had a busy year updating the organisation's Strategic Plan and developing a new FundingStrategy and Communications Strategy to bring the organisation up to date with new developments in communicationsand to plan for a sustainable financial future.

The Board of Directors also felt that in order to be more inclusive, we should change the name of the organisation toreflect the wide area we cover. From 2017 the organisation will rebrand and change its name to Glasgow & ClydeRape Crisis.

Page 2


REPORT OF THE TRUSTEESFOR THE YEAR ENDED 31 MARCH 2017

FINANCIAL REVIEW

Financial positionDuring the year to comply with FRS 102 and the Charities SORP 2015, Rape Crisis Centre introduced the appropriateaccounting for the defined benefit pension scheme, as held within the Strathclyde Pension Fund, to the charity'sfinancial statements (see note 19). Where a pension surplus (or asset), representing the difference between the fairvalue of the scheme's assets allocated to Rape Crisis Centre and the present value of the scheme's liabilities allocated toRape Crisis Centre is determined the asset is not included in the Balance Sheet as the Directors believe it cannot berecovered either through reduced contributions or through refunds from the scheme. The surplus was calculated as£64,984 as at 31 March 2017 (2016: £137,984).

Under FRS 102 the difference between the fair value of the scheme's assets and the scheme's liabilities measured on anactuarial basis using the projected unit method represents a pension asset or liability as appropriate. As a result of this,the asset/liability can be volatile from year to year and has no impact on the cash contributions to the pension schemethat are based on independent long-term valuations by the external actuary and which the Trustees consider will befunded fi-om the charity's normal activities.

In terms of financial performance the Statement of Financial Activities, set out on page 10, shows that gross incomeincreased by 11.4% to £598,440. Total expenditure increased by 6.8% to £585,624, this expenditure includes netpension surplus adjustments of £1,000. After taking account of actuarial gains of £1,000 on the pension scheme, totalfund balances have increased by £13,816 (2016: decrease £6,266). Overall, reserves as at 31 March 2017 haveincreased to £124,842 from £111,026 brought forward as at 31st March 2016.

As shown in the above section, demand on the service increased once again in 2016/17 and a decision to move to largerpremises was taken by the Board of Directors. This decision was dependent on funding being granted by the BigLottery and this was confirmed in December 2016. However, this funding is time limited and in order to ensure asustainable future for the organisation, a significant piece of work was begun to develop a comprehensive FundingStrategy for the Rape Crisis Centre that will take it forward into the next five years.

Principal funding sourcesThe Rape Crisis Centre provides support and advocacy services to survivors of sexual violence across six localauthority areas. Therefore, our main sources of funding in the year 2016/17 came from:

- Scottish Government Rape Crisis Specific Fund- Scottish Government Violence Against Women and Girls Fund- Scottish Government funding for National Advocacy Project and National Prevention Work- Glasgow City Council- Glasgow Life- Rape Crisis Scotland- Renfrewshire Council

- East Dunbartonshire Council

- West Dunbartonshire Council

- East Renfi-ewshire Council

- BBC Children in Need

- Awards for all

- Big Lottery Young Start- Robertson Trust

- R S MacDonald Charitable Trust

- Scottish Government 16b

- Foundation Scotland

- Lloyds TSB

Page 3




FINANCIAL REVIEW

Reserves policyThe Board continually review the requirements for the Rape Crisis Centre. In past years Directors have resolved tohold general funds to the equivalent of three months' outgoings for working capital and contingencies, in addition to anyrestricted and/or designated funds. The Board now recognises that in the current economic climate where grantsremain frozen year on year this can be a challenge for a third sector organisation with increasing demands on itsservices. Therefore, Directors will continue to strive to ensure that funds are accumulated to the best of their abilitiesgiven ongoing financial and funding uncertainties.

Going concernThe Directors adopt a range of methods in order to assess and test the principle of going concern. The Rape CrisisCentre prepares annual budgets and monitors those against monthly management accounts. In consultation with theCentre Manager, the Board regularly reviews income and expenditure trends, both in the short term and medium to longterm. This information is used along with the organisation's Strategic Plan to inform decisions about future resourcingrequirements. Funding streams are identified and a programme of grant applications developed. In addition, the RapeCrisis Centre has a number of contracts for its services in the form of longer term funding, e.g. BBC Children in Needand Service Level Agreements with local authorities. The Rape Crisis Centre operates a Reserves Policy which itstrives to achieve notwithstanding the challenges to the Third Sector over the past four years. As at 31 March 2017 thetotal assets less current liabilities are reported as £124,842. As noted in the report of the trustees under FinancialPosition the pension surplus / liability can be volatile from year to year and has no impact on the cash contribution tothe pension scheme which the trustees consider will be funded from the charity's normal activities. The Board ofDirectors believe the going concern principle is appropriate to these financial statements.

FUTURE PLANS

Moving into 2017/18 we anticipate that the demand on our service will continue to increase as our profile grows andour service develops. With funding secured from Big Lottery for the next three years from April 2017 we can beginthe process of moving premises and improving working conditions for our staff, and support space for our service users.

Our partnership with the University of Strathclyde's Equally Safe in Higher Education project has involved us inhelping develop the Gender Based Violence strategy for the institution as well as developing a programme of 'FirstResponded training for staff members. This will form part of the 'tool-kit' that is being developed by ESHE for use byuniversities across Scotland. In 2017, we will also provide a new service alongside the University of Strathciyde'sstudent counselling service with a one year pilot support service with a rape crisis support worker on-site.

Our success in winning the Big Lottery/ITV People's Project will give us the opportunity to begin a rolling programmeof groupwork for survivors and their family members and partners. New premises will give us dedicated group supportspace where a wide range of therapeutic group work can take place.

With demand for services continuing to grow we plan to increase our volunteer base further with our annual intake oftrainee volunteer helpline workers. With the increased demand in service and the huge amount of fundraising carriedout by our volunteers and supporters, in 2016/17 our own volunteers contributed over £109,000 of work hours to theRape Crisis Centre. Every year we see an increase in the level of input from our volunteers and we acknowledge thatwe would be unable to deliver the level of service we provide without their commitment and passion.

We will also continue with the process of achieving the Investing in Volunteers charter mark so that all our partners andstakeholders will know that we provide the highest quality training and support to all our volunteers.

STRUCTURE, GOVERNANCE AND MANAGEMENTGoverning documentThe Rape Crisis Centre is controlled by its governing document, a deed of trust, and constitutes a limited company,limited by guarantee as defined by the Companies Act 2006.

The Rape Crisis Centre was established in 1976 and became an incorporated charitable company on 8th October 1990.The company is limited by guarantee, not having an authorised share capital, and is governed by its Memorandum andArticles of Association.

Page 4



STRUCTURE, GOVERNANCE AND MANAGEMENTRecruitment and appointment of new trusteesThe directors of the charitable company who are also charity trustees under charity law are appointed at the annualgeneral meeting of the company. The Rape Crisis Centre Board of Directors reviews the composition of the Board forthe mix of skills represented on the Board and seeks to recruit suitable new directors to meet ongoing needs.

Organisational structureThe directors meet regularly to discuss the operations of the Rape Crisis Centre, whilst day-to-day running of theorganisation is delegated to the Centre Manager and Company Secretary and her staff.

Induction and training of new trusteesOn appointment the Directors are provided with relevant information and training including provision of informationabout the company and a discussion of their role within the company.

Key management remunerationThe key management of the Rape Crisis Centre are deemed to be the Trustees and the Centre Manager. Theremuneration policy for all employees is to match skills, experience and qualifications of each position consistent with aframework allowing market levels in the locality of the employment base.

Risk managementThe Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriatecontrols are in place to provide reasonable assurance against fraud and error.

The Board of Directors have developed a stringent Operational Code of Practice and finance policy for staff andvolunteers, plus a similar Directors' Code of Practice which will minimise risks to the organisation.

The Rape Crisis Centre Directors have decided to regularly review and assess any major risks the organisation may facein every area of its work. The Directors believe that this exercise is key to effective governance and will enable themto make informed decisions about all aspects of the Centre's operational and financial management. Directors will alsobe enabled to make the most of opportunities when they develop and do so with the confidence that any risk involvedwill be recognised and managed effectively. To this end a Risk Register for the organisation has been developed.

Page 5




REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company numberSC127793 (Scotland)

Registered Charity numberSC006595

Registered officeCitypoint 225 Tyndrum StreetGlasgowG4 OJY

Trustees

E Ritch

L Watt

M HendryI Fisher

J Merchant

P Sandhu (resigned 15 December 2016)A Ritchie Allan

Company Secretary and Centre ManagerI Ken-

Independent auditorsHardie Caldwell LLP

Statutory AuditorsChartered Accountants

Citypoint 225 Tyndrum StreetGlasgowG4 0JY

Bankers

The Royal Bank of Scotland pic393 Sauchiehall Street

GlasgowG2 3ND

Solicitors

Bumess Paull

120 Bothwell Street

GlasgowG2 7JL

Page 6



STATEMENT OF TRUSTEES RESPONSIBILITIESThe trustees (who are also the directors of Rape Crisis Centre for the purposes of company law) are responsible forpreparing the Report of the Trustees and the financial statements in accordance with applicable law and UnitedKingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FinancialReporting 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 fairview 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 financialstatements, 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 thecharitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any timethe fmancial position of the charitable company and to enable them to ensure that the financial statements comply withthe Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence fortaking 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; andthe trustees have taken all steps that they ought to have taken to make themselves aware of any relevant auditinformation and to establish that the auditors are aware of that information.

AUDITORS

The auditors, Hardie Caldwell LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting

Approved by order of the board of trustees on 26 September 2017 and signed on its behalf by:

A Ritchie Allan - Trustee

Page 7

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES AND MEMBERS OFRAPE CRISIS CENTRE (REGISTERED NUMBER: SCI27793)

We have audited the financial statements of Rape Crisis Centre for the year ended 31 March 2017 on pages ten totwenty six. The financial reporting framework that has been applied in their preparation is applicable law and UnitedKingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FinancialReporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland".

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 ofthe Companies Act 2006, and to the charitable company's trustees, as a body, in accordance with Section 44(1 )(c) of theCharities and Trustee Investment (Scotland) Act 2005 and 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 andtrustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullestextent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and thecharitable company's members and trustees as a body, for our audit work, for this report, or for the opinions we haveformed.

Respective responsibilities of trustees and auditorsAs explained more fully in the Statement of Trustees Responsibilities set out on page six, the trustees (who are also thedirectors of the charitable company for the purposes of company law) are responsible for the preparation of the financialstatements and for being satisfied that they give a true and fair view.

We have been appointed as auditors under Section 44(l)(c) of the Charities and Trustee Investment (Scotland) Act 2005and under the Companies Act 2006 and report in accordance with regulations made under those Acts.

Our responsibility is to audit and express an opinion on the financial statements in accordance with applicable law andInternational Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing PracticesBoard's Ethical Standards for Auditors.

Scope of the audit of the financial statementsAn audit involves obtaining evidence about the amounts and disclosures In the financial statements sufficient to givereasonable assurance that the financial statements are free from material misstatement, whether caused by fraud orerror. This includes an assessment of; whether the accounting policies are appropriate to the charitable company'scircumstances and have been consistently applied and adequately disclosed; the reasonableness of significantaccounting estimates made by the trustees; and the overall presentation of the financial statements. In addition, we readall the financial and non-financial information in the Report of the Trustees to identify material inconsistencies with theaudited financial statements and to identify any information that is apparently materially incorrect based on, ormaterially inconsistent with, the knowledge acquired by us in the course of performing the audit. If we become aware ofany apparent material misstatements or inconsistencies we consider the implications for our report.

Opinion on financial statementsIn our opinion the financial statements:

give a true and fair view of the state of the charitable company's affairs as at 31 March 2017 and of its incomingresources 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 theRepublic of Ireland'; andhave been prepared in accordance with the requirements of the Companies Act 2006, the Charities and TrusteeInvestment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006.

Opinion on other matter prescribed by the Companies Act 2006In our opinion the information given in the Report of the Trustees for the financial year for which the financialstatements are prepared is consistent with the financial statements.

Page 8

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES AND MEMBERS OFRAPE CRISIS CENTRE (REGISTERED NUMBER: SC127793)

Matters on which we are required to report by exceptionWe have nothing to report in respect of the following matters where the Companies Act 2006 and the CharitiesAccounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion;

the charitable company has not kept proper and adequate accounting records or returns adequate for our audithave not been received from branches not visited by us; orthe financial statements are not in agreement with the accounting records and returns; orcertain disclosures of trustees' remuneration specified by law are not made; orwe have not received all the information and explanations we require for our audit; orthe trustees were not entitled to take advantage of the small companies exemption from the requirement toprepare a Strategic Report or in preparing the Report of the Trustees.

Marion Hopper (Senior Statutory Auditor)for and on behalf of Hardie Caldwell LLP

Statutory AuditorsChartered Accountants

Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006Citypoint 225 Tyndrum StreetGlasgow04 OJY

Date

Page 9

RAPE CRISIS CENTRE

STATEMENT OF FINANCIAL ACTIVITIES


INCOME AND

ENDOWMENTS FROM

Donations and legaciesCharitable activities

GBV support services

Other trading activitiesOther income

Total

Unrestricted

funds

Notes £

30,249

78,037

10,7982,250

121,334

Restricted Endowment

funds fund

£ £

477,106

477,106

2017

Total

flmds

£

30,249

555,143

10,7982,250

598,440

2016

Total

funds

£

5,262

522,225

7,668

2,100

537,255

EXPENDITURE ON



NET

INCOME/(EXPENDITURE)

Transfers between funds 17

124,469

(3,135)

22,815

19,680

461,155

15,951

(19,951)

(4,000)

(2,864)

(2,864)

585,624

12,816

12,816

548,537

(11,282)

(11,282)

Other recognised gains/(iosses)Actuarial gains/losses ondefined benefit schemes

Pension scheme asset not recognised

Net movement in funds

RECONCILIATION OFFUNDS

Total funds brought forward

(72,000)73,000

20,680

95,571

(4,000)

4,000

(2,864)

11,455

(72,000)73,000

13,816

111,026

16,000(10,984)

(6,266)

117,292

TOTAL FUNDS CARRIED

FORWARD 116,251 8,591 124,842 111,026

CONTINUING OPERATIONSAll income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

Page 10

RAPE CRISIS CENTRE (REGISTERED NUMBER: SCI27793)

BALANCE SHEET

AT 31 MARCH 2017

FIXED ASSETS

Tangible assets

CURRENT ASSETS

Debtors

Cash at bank and in hand

Unrestricted

funds

Notes £

13

14

8,197

28,644

87,380

116,024

Restricted

funds

£

20,770

20,770

Endowment

fund

£

8,591

2017

Total

funds

£

16,788

28,644

108,150

136,794

2016

Total

funds

£

18,369

21,598

97,467

119,065

CREDITORS

Amounts falling due within oneyear 15

NET CURRENT ASSETS

(7,970) (20,770)

108,054

(28,740) (26,408)

108,054 92,657

TOTAL ASSETS LESS

CURRENT LIABILITIES

NET ASSETS

116,251

16,251

8,591

8,591

124,842

124,842

111,026

111,026

FUNDS

Unrestricted funds:

General fund

Restricted funds

Endowment funds

TOTAL FUNDS

17

116,251

8,591

124,842

95,571

4,00011,455

111,026

These financial statements have been prepared in accordance with the special provisions of Part 15 of the CompaniesAct 2006 relating to small charitable companies.

The financial statements were approved by the Board of Trustees on 26 September 2017 and were signed on itsbeht

A Ritchie Allan -Trustee

rruruiEN Ritch -Trustee


Page 1 1

RAPE CRISIS CENTRE

CASH FLOW STATEMENT


2017 2016

Notes £ £

Cash flows from operating activities:Cash generated from operations 1 14,830 L463

Net cash provided by (used in) operatingactivities 14,830 L463

Cash flows from investing activities:Purchase of tangible fixed assets (4,147) (5,617)

Net cash provided by (used in) investingactivities (4,147) (5,617)

Change in cash and cash equivalents in thereporting period 10,683 (4,154)Cash and cash equivalents at the beginning ofthe reporting period 97,467 101,621

Cash and cash equivalents at the end of thereporting period 108,150 97,467


Page 12

RAPE CRISIS CENTRE

NOTES TO THE CASH FLOW STATEMENTFOR THE YEAR ENDED 31 MARCH 2017

1.

OPERATING ACTIVITIES

Net income/(expenditure) for the reporting period (as per the statementof financial activities)Adjustments for:Depreciation chargesLoss on disposal of fixed assetsIncrease in debtors

Increase in creditors

Difference between pension charge and cash contributions

Net cash provided by (used in) operating activities

CASH FLOW FROM

2017 2016

£ £

12,816 (11,282)

5,486 7,023242 1,645

(7,046) (5,184)2,332 4,2451,000 5,016

14,830 1,463

Page 13

RAPE CRISIS CENTRE

NOTES TO THE FINANCIAL STATEMENTS


1. GENERAL INFORMATION

Rape Crisis Centre is a charitable company limited by guarantee, incorporated and registered in Scotland, undercompany number SCI 27793 and has no share capital. The liability of each member in the event of winding up islimited to £1. The registered charity number is SC006595. The registered office is c/o Hardie Caldwell LLP,Citypoint 2,25 Tyndrum Street, Glasgow, 04 OJY

2. ACCOUNTING POLICIES

Basis of preparing the financial statementsThe principal accounting policies adopted, judgements and key sources of estimation uncertainty in thepreparation of the financial statements are as follows:

The financial statements of the charity have been prepared in accordance with the Charities SORP (FRS 102)'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparingtheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland(FRS 102) (effective 1 January 2015)', Financial Reporting Standard 102 ' The Financial Reporting Standardapplicable in the UK and Republic of Ireland', the Charities and Trustee Investment (Scotland) Act 2005 andthe Charities Accounts (Scotland) Regulations 2006.

Reconciliation with previous Generally Accepted Accounting PracticeIn preparing the financial statements, the trustees have considered whether in applying the accounting policiesrequired by FRS 102 and the Charities SORP FRS 102 restatement of comparative items was required. It beingconcluded that adjustments in respect of the pension scheme on transition were required, see note 20. Thetransition date was 1 April 2015.

Going concernThe Directors adopt a range of methods in order to assess and test the principle of going concern. The RapeCrisis Centre prepares annual budgets and monitors those against monthly management accounts. Inconsultation with the Centre Manager, the Board regularly reviews income and expenditure trends, both in theshort term and medium to long term. This information is used along with the organisation's Strategic Plan toinform decisions about future resourcing requirements. Funding streams are identified and a programme ofgrant applications developed. In addition, the Rape Crisis Centre has a number of contracts for its services inthe form of longer term funding, e.g. BBC Children in Need and Service Level Agreements with localauthorities. The Rape Crisis Centre operates a Reserves Policy which it strives to achieve notwithstanding thechallenges to the Third Sector over the past four years. As at 31 March 2017 the total assets less currentliabilities are reported as £124,842. As noted in the report of the trustees under Financial Position the pensionsurplus / liability can be volatile from year to year and has no impact on the cash contribution to the pensionscheme which the trustees consider will be funded from the charity's normal activities. The Board of Directorsbelieve the going concern principle is appropriate to these financial statements.

Income

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

Grants, and other income received and specified by the fiinder to be for activity after the year end are carriedforward in deferred income.

ExpenditureResources expended are accounted for on an accruals basis and are recognised when there is a legal orconstructive obligation to pay for expenditure. Expenditure is inclusive of any VAT which cannot berecovered.

Resources expended on charitable activities relate to the cost of delivering the services of the charity andincludes necessary support costs. Governance costs, a category within support costs, are costs attributable tothe compliance with statutory requirements. Expenditure is directly attributable to specific activities and hasbeen included in those cost categories.

Page 14

RAPE CRISIS CENTRE

NOTES TO THE FINANCIAL STATEMENTS - CONTINUEDFOR THE YEAR ENDED 31 MARCH 2017

2. ACCOUNTING POLICIES - continued

Tangible fixed assetsDepreciation is provided at the following annual rates in order to write off each asset over its estimated usefullife.

Improvements to property -14% on costFixtures and fittings -15% on costComputer equipment - 25% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accountingUnrestricted 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 objectives of the charity.Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Expendable Endowment funds are funds given to the charity subject to the restriction that they be utilised forcapital purposes. These funds are released to income in line with the depreciation charge on the assets acquiredwith such fonds.

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 benefitsThe company contributes to a multi employer pension plan with Strathclyde Pension Fund (see note 19).

The charity registered for auto enrolment in July 2016 and makes contributions to a defined contributionscheme.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.Basic financial instruments are initially recognised at transaction value and subsequently measured at theirsettlement value.

Debtors and accrued income

Trade, other debtors and accrued income are recognised at the settlement amount due with appropriateallowances for any irrecoverable amounts when there is objective evidence that the asset is impaired.

Cash and cash equivalentsCash and cash equivalents in the balance sheet comprise cash on hand and cash at bank with a short term ofmaturity, being twelve months or less, from the opening of the deposit or similar account.

Other creditors

Other creditors are all recognised where the company has a present obligation resulting from a past event andare recognised at the settlement amount due after allowing for any trade discounts due.

3. DONATIONS AND LEGACIES

2017 2016

£ £

Donations 30,249 5,262

Page 15

RAPE CRISIS CENTRE

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED


4. OTHER TRADING ACTIVITIES

Training and event organising

2017

£

10J98

2016

£

7,668

5. INCOME FROM CHARITABLE ACTIVITIES

Funding and feesProjects

2017

GBV supportservices

£

78,037

477,106

555,143

2016

Total

activities

£

67,050455,175

522,225

The funding and fees were provided by Glasgow City Council £74,437 and East Renfrewshire Council £3,600.

For project income see note 17.

6. CHARITABLE ACTIVITIES COSTS


Direct costs Support costs(See note 7) (See note 8)

£

543,991 41.633

Totals

£

585,624

7. DIRECT COSTS OF CHARITABLE ACTIVITIES

Staff costs

Premises costs

General office costs

Travel and subsistence

Training and conferenceExternal supportProject costsDepreciationLoss on sale of assets

Pension scheme net interest

2017 2016

£ £

476,201 436,52616,999 15,40216,904 14,9044,493 4,3391,610 2,2823,569 3,765

25,858 26,4604,115 5,268242 1,645

(6,000) (5,000)

543,991 505,591

Page 16

RAPE CRISIS CENTRE


8. SUPPORT COSTS


Management£

34.692

Governance

costs

£

6.941

Totals

£

41.633

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

Management

Staff costs

Premises costs

General office costs

Accountancy feesDepreciation

2017

GBV supportservices

£

20,4725,345

5,9561,5481,371

34,692

2016

Total

activities

£

20,8805,134

4,968

2,4331,755

35,170

Governance costs

Staff costs

Auditors' remuneration

2017

GBV supportservices

£

3,0943,847

6,941

2016

Total

activities

£

4,1763,600

im

9. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

Auditors' remuneration

Depreciation - owned assetsDeficit on disposal of fixed asset

2017

£

3,847

5,486

242

2016

£

3,6007,023

1,645

10, TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2017 nor for the year ended31 March 2016.

Trustees' expenses

One trustee received travel expenses of £19 in the year to 31 March 2017 (2016: £14).

Page 17

RAPE CRISIS CENTRE


11. STAFF COSTS

12.

2017 2016

£ £

Wages and salaries 432,498 399,551

Social security costs 36,234 33,031

Other pension costs 31,035 29,000

499,767 461,582

See note 19 for an analysis of other pension costs (above).

The key management personnel of the charity comprise the Trustees and the Centre Manager,employee benefits of the key management personnel of the charity were £39,504 (2016: £39,006)employer's NIC.

The total

excluding

The average monthly number of employees during the year was as follows:

Sexual violence support staff

No employees received emoluments in excess of £60,000.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

2017

21

2016

16

INCOME AND

ENDOWMENTS FROM

Donations and legaciesCharitable activities


Unrestricted

funds

£

5,262

67,050

Restricted

funds

£

455,175

Endowment

fund

£

Total

funds

£

5,262

522,225

Other trading activitiesOther income

7,6682,100

- - 7,6682,100

Total 82,080 455,175 - 537,255

EXPENDITURE ON


GBV support services 99,352 449,185 548,537

Total 99,352 449,185 548,537

NET INCOME/(EXPENDITURE) (17,272) 5,990 - (11,282)

Transfers between funds 10,321 (5,590) (4,731)

(6,951) 400 (4,731) (11,282)

Other recognised gains/(losses)Actuarial gains/losses on defined benefitschemes

Pension scheme asset not recognised16,000

(10,984)

- - 16,000(10,984)

Net movement in funds (1,935) 400 (4,731) (6,266)

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RAPE CRISIS CENTRE


12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

13.

Unrestricted Restricted Endowment Totalfunds funds fund funds£ £ £ £

RECONCILIATION OF

FUNDS

Total funds brought forward 97,506 3,600 16,186 117,292

TOTAL FUNDS CARRIED FORWARD 95,571 4,000 11,455 111,026

TANGIBLE FIXED ASSETS

Improvements Fixtures and Computerto property fittings equipment Totals

£ £ £ £

COST

At 1 April 2016 67,235 18,977 12,378 98,590Additions - - 4,147 4,147Disposals - (260) (436) (696)

At 31 March 2017 67,235 18,717 16,089 102,041

DEPRECIATION

At 1 April 2016 55,780 18,763 5,678 80,221

Charge for year 2,864 19 2,603 5,486

Eliminated on disposal - (156) (298) (454)

At 31 March 2017 58,644 18,626 7,983 85,253

NET BOOK VALUE

At 31 March 2017 8,591 91 8,106 16,788

At 31 March 2016 11,455 214 6,700 18,369

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2017 2016

£ £

Trade debtors 3,500 567

Other debtors 322 322

Accrued income 22,871 18,012

Prepayments 1,951 2,697

28,644 21,598

Page 19

RAPE CRISIS CENTRE


15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2017 2016

£ £

Other creditors 2,454 -

Deferred income 20,770 18,744

Accrued expenses 5,516 7,664

28,740 26,408

16. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one yearBetween one and five years

2017

£

31,901

41,059

72,960

2016

£

13,201

7,722

20,923

17. MOVEMENT IN FUNDS

Unrestricted funds

General fund

Pension surplus

Restricted funds

Renfrewshire Council

Young Start, Glasgow Life, Rape CrisisScotland

Scottish Govt. Specific FundScottish Govt. Violence Against WomenFund

East Dunbartonshire Council

West Dunbartonshire Council

BBC Children in Need, R S MacDonaldScottish Government Advocacy ProjectRape Crisis Scotland National AdvocacyScottish Govt. FGM Partnership

Endowment funds

Leasehold Improvements

TOTAL FUNDS

Net movement TransfersAt 1.4.16

£

95,571

95,571

4,000

4,000

11,455

111,026

in funds between funds

£ £

15,865(18,000)

(2,135)

(5,448)

(2,539)3,894

7,670

585

160

401

6,3382,9031,987

15,951

4,81518,000

22,815

5,448

(1,461)(3,894)(7,670)

(585)(160)(401)

(6,338)(2,903)(U987)

(19,951)

(2,864)

At31.3.17

£

116,251

116,251

13,816

8,591

124,842

Page 20

RAPE CRISIS CENTRE


17. MOVEMENT IN FUNDS - continued

Net movement in ftinds, included in the above are as follows:

Unrestricted funds

General fund

Pension surplus

Restricted funds

Renfrewshire Council

Young Start, Glasgow Life, Rape CrisisScotland

Scottish Govt. Specific FundScottish Govt. Violence Against WomenFund

East Dunbartonshire Council

West Dunbartonshire Council

Robertson Trust

BBC Children in Need, R S MacDonaldScottish Government Advocacy ProjectAwards for All

Rape Crisis Scotland National AdvocacyScottish Govt. FGM PartnershipLloyds TSBScottish Government 16b

Glasgow City CouncilFoundation Scotland

TOTAL FUNDS

Incomingresources

£

121,334

121,334

35,500

52,08650,00072,783

25,855

8,00011,000

56,79869,6004,969

40,00023,5643,7508,168

8,0257,008

477,106

598,440

Resources

expended£

(105,469)(19,000)

(124,469)

(40,948)

(54,625)(46,106)(65,113)

(25,270)(7,840)

(11,000)(56,397)(63,262)(4,969)

(37,097)(21,577)(3,750)(8,168)(8,025)(7,008)

(461,155)

(585,624)

Gains and Movement in

losses funds

£ £

1,000

1,000

15,865(18,000)

(2,135)

(5,448)

(2,539)3,8947,670

585

160

401

6,338

2,9031,987

1,000

15,951

13,816

Page 21

RAPE CRISIS CENTRE




Renfrewshire Council - Women and Children 1st: This funding is received to contribute to the cost of a RapeCrisis Centre worker to provide outreach services to the Renfrewshire area. The worker is based in Paisleywithin the offices of Women and Children 1st.

Young Start, Glasgow Life, Rape Crisis Scotland - Rosey Project: This project provides services to youngpeople. Those services include support and advocacy, and prevention workshops in youth projects and schools.Funding covers salary costs, travel costs, workshop costs and a contribution to the overheads of the project.

Scottish Government - Rape Crisis Specific Fund: This funding from the Scottish Government provides salarycosts for the Deputy Manager's post and a contribution towards core costs for the organisation.

Scottish Government - Violence Against Women Fund: These grants from the Scottish Government providefunding for the Support and Access project and the FGM Partnership Project. The fund contributes to thesalaries of the Volunteer Co-ordinator, support workers, FGM support and group work costs and service userexpenses.

East Dunbartonshire Council: Funding is provided by this local authority to cover outreach services in the EastDunbartonshire area. The grant covers the outreach worker's salary and travel costs.

West Dunbartonshire: Funding is provided by this local authority to cover services to survivors of sexualviolence, abuse and exploitation from this area.

Robertson Trust: this grant is combined with others to fund group work programmes throughout the year withsurvivors across the different rape crisis centre projects. This is also referred to as the Ruby Project.

BBC Children in Need, R S MacDonald Charitable Trust - Rosey Project: This project provides services toyoung people. Those services include support and advocacy, and prevention workshops in youth projects andschools. Funding covers salary costs, travel costs, workshop costs and a contribution to the overheads of theproject.

Scottish Government and Rape Crisis Scotland - Advocacy Project and National Advocacy: Funding for workcarried out in partnership between the Rape Crisis Centre in Glasgow, Rape Crisis Scotland and the ScottishGovernment. The funds cover salary costs, travel costs and a contribution to the core costs of the organisation.

Awards for All: This grant is combined to fund group work programmes throughout the year with survivorsacross the different rape crisis centre projects. This is also referred to as the Ruby Project.

Scottish Government FGM Partnership: Funding received to support the victims of FGM.

Lloyds TSB: Funding was provided from the Henry Duncan Awards for work with hard to reach groups.

Scottish Government 16b: Funding was received under section 16b of the NHS (Scotland) Act 1978 asamended.

Glasgow City Council: Funding was received from Glasgow City Council in respect of group work on the RubyProject.

Foundation Scotland: This grant was awarded to support survivors of FGM.

Expendable Endowment: This represents funding received to assist in financing costs of improving theorganisation's premises. The Charles Hayward Foundation contributed during 2010 and 2014 to fund therefurbishment of the Rape Crisis Centre's premises. The fund is released each year in line with the depreciationcharge of the fixed assets purchased with these funds.

Page 22

RAPE CRISIS CENTRE



Transfers between funds

The transfer of £5,448 to restricted funds from general funds is to cover the deficits incurred on those funds. Thetransfers from the restricted funds to the unrestricted funds of £25,399 are contributions to the core running costsof the charity.

The transfer of £2,864 from the Expendable Endowment Fund to Unrestricted General funds is in respect ofdepreciation of assets acquired using these monies in line with the charity's accounting policy.

18. RELATED PARTY DISCLOSURES

One trustee received travel expenses of £19 in year to 31 March 2017 (2016: £14).

Trustees donated a total of £60 to the charity during the year (2016: £60).

Page 23

RAPE CRISIS CENTRE


19. EMPLOYEE BENEFIT OBLIGATIONS

Rape Crisis Centre participates in the Strathclyde Pension Scheme, a multi-employer defined benefit schemewhich provides benefits to some 95 non-associated employers. The charity also operates a defined contributionpension scheme.

Contributions to the schemes during the year were as follows:2017 2016

£ £

Defined contribution scheme 6,035 -

Defined benefit scheme 18,000 18,984

Total contributions made in the year 24,035 18,984

Less: Employer's contributions n 8.000^ f 18.984^

6,035 -

Current service cost 25,000 29,000

31,035 29,000Less: net interest income f6.000^ f5.000^

25.035 24,000

The actuarial valuation of the Strathclyde Pension Fund as at 31 March 2017 was obtained for accountingpurposes. Where a pension surplus (or asset), representing the difference between the fair value of the scheme'sassets allocated to Rape Crisis Centre and the present value of the scheme's liabilities allocated to Rape CrisisCentre is determined the asset is not included in the Balance Sheet as the Directors believe it cannot berecovered either through reduced contributions or through refunds from the scheme. The surplus wascalculated as £64,984 as at 31 March 2017 (2016: £137,984).

The scheme is subject to the funding legislation outlined in the Pensions Act 2004 which came into force on 30December 2005. This, together with documents issued by the Pensions Regulator and Technical ActuarialStandards issued by the Financial Reporting Council, set out the framework for funding defined benefitoccupational pension schemes in the UK.

The scheme is classified as a 'last-man standing arrangement'. Therefore, the company is potentially liable forother participating employers' obligations if those employers are unable to meet their share of the scheme deficitfollowing withdrawal from the scheme. Participating employers are legally required to meet their share of thescheme deficit on an annuity purchase basis on withdrawal from the scheme.

An actuarial valuation for the scheme was carried out as at 31 March 2017. This actuarial valuation showed afair value of the plan assets of £712,000 and the present value of unfunded liabilities of £647,016 resulting in aclosing surplus of £64,984.

2017 2016 2015

£ £ £Net pension asset 64.984 137.984 127.000

Page 24

RAPE CRISIS CENTRE



Reconciliation of opening and closing surplus

Opening asset at start of periodCurrent service cost

Interest income on plan assetsInterest cost on defined benefit obligationEmployer contributionsRemeasurements -

Change in financial assumptionsOther experienceReturn on assets

Closing asset at end of period

2017

£

137,984(25,000)22,000

(16,000)18,000

(181,000)

109,000

64.984

2016

£

127,000(29,000)19,000

(14,000)18,984

23,0001,000

(8,000)

137,984

Income and expenditure impact

Service cost and net interest

2017

£

(19,000)

2016

£

(24,000)

Remeasurements (72,000) 16,000

Assumptions used by the actuary were:2017 2016

Pension increase rate 2.3% 2.0%

Salary increase rate 2.1% 1.7%

Discount rate 2.8% 3.8%

Life expectancy is based on the standard actuarial mortality tables, with mortality improvements projected basedon members' individual year of birth. Based on these assumptions, the average future life expectancies at age65 are summarised below:

Current pensionersFuture pensioners

Males

22.1 years24.8 years

Femak

23.6 yeai26.2 yeai

The discount rates used are the equivalent single discount rates which, when used to discount the schemeliabilities, would give the same results as using a full AA corporate bond yield curve to discount the sameliabilities.

Page 25

RAPE CRISIS CENTRE




The estimated share of the scheme assets attributable to Rape Crisis Centre at 31 March 2017 was £712,000(2016: £558,000). Those assets were:

2017 % 2016 %

£ £

Equities 505,520 71 407,340 73Bonds 85,440 12 83,700 15

PropertyCash

Total assets

78,320

42,720

712,000

11

6

66,960

558,000

The return on the Fund in market value terms for the year to 31 March 2017 was 23.1%

The net pension asset of Rape Crisis Centre:

Fair value of assets

Present value of funded liabilities

2017

£

712,000(647,016)

64,984

12

2016

£

558,000(420,016)

137,984

20. RECONCILIATION OF ADOPTION OF FRS 102

First year adoption

Net income/(expenditure) for the year ended 31 March 2016

Net income/(expenditure) for the year under former UK GAAP

Less : Pension scheme adjustment

Net income/(expenditure) for the year under FRS 102

(11,282)

5,016

(6,266)

Balance Sheet at 31 March 2016

Funds under former UK GAAP 111,026

Funds under FRS 102 111,026

Balance Sheet at 1 April 2015

Funds under former UK GAAP 117,292

Funds under FRS 102 117,292

Page 26

Documents

REGISTERED COMPANY NUMBER: SCI27793 (Scotland) · Moving into 2017/18 we anticipate that the demand on our service will continue to increase as our profile grows and our service develops