Victim Support Scotland_Annual Report and Accounts 2022-23

Annual Report and Accounts April 2022-March 2023

2 Victim Support Scotland Annual Report and Accounts 2022-23

Contents Welcome

3

Structure, Governance and Management

34

Kate Wallace, Chief Executive James Angus Pow, Chair, Board of Trustees

3 6

Reference and Administrative Details

35

Financial Review

36

Risk Management

40

Looking Ahead

41

Statement of Trustees’ Responsibilities

42

Trustees’ Report Objectives and Activities Who we are Strategic priorities

7 7 8

Achievements and Performance: Influencing Government policy and legislation VSS Reference Groups Key policy contribution Key Bills affecting victims and witnesses Productive partnerships

11 11 11 12 13

Our support services Court and community support National Support Centre, NSC Supporting Families Bereaved by Crime, SFBC Emergency Assistance Fund

16 16 18 21 23

Our people Volunteers: ‘It’s what we do for one another.’

People initiatives

25 26 29

Governance

32

Finances

33

Welcome >>

Objectives and activities >>

Influencing Government policy and legislation >>

Independent Auditor’s Report

43

Statement of Financial Activities

47

Balance Sheet

48

Statement of Cashflows

49

Notes to the Financial Statements

51

Our support services >>

Our people >>

Governance and Finance >>

3 Victim Support Scotland Annual Report and Accounts 2022-23

Welcome

Welcome

to Victim Support Scotland (VSS) As Chief Executive of VSS, I am proud to report just some of our key achievements in the past year.

Our focus at VSS over the last year has been on adapting our services to meet the needs and wants of victims and witnesses of crime in this ever-changing world. Engaging in a variety of formats and making ourselves available, is no longer an extra, but essential for the type of compassionate, knowledgeable, skilled and trauma-informed support we offer, and that people affected by crime deserve.

Externally, court backlogs and delays continue to adversely impact many victims of crime. We need to aspire to better than returning to pre-COVID delays – delays in any form are distressing and retraumatising. We continue to collaborate with our partners for these to be improved as a priority – we can, and must, do better.

Internally, the challenge of recruitment and retention of staff and volunteers persists. Additionally, an Income Generation and Business Partnerships senior post to take forward the Fundraising Strategy remains vacant. Work continues apace to fill vacancies and therefore support more people affected by crime.

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4 Victim Support Scotland Annual Report and Accounts 2022-23

Welcome

Welcome (continued) As we progress through 2023, we reflect on our purpose of ensuring that anyone in Scotland who has been affected by crime, regardless if it has been reported to the police, receives the support they want and deserve.

Click here for job opportunities >>

For Victims’ Awareness Week in February 2023, we created our first ever television advertisement. This highlighted the importance of volunteers to our charity, while also appropriately highlighting the support they help us provide in the community and in court.

This resulted in increases in brand awareness evidenced by rises in spontaneous (23 to 28%) and prompted (53 to 59%) awareness.

Click here for volunteering opportunities >>

It summarises VSS by saying: Crime can affect anyone in Scotland. And every one of us can help. Whoever you are, whatever the crime, we’re here to help. And will continue to do so. Thank you to everyone who makes that possible.

Kate Wallace Chief Executive Click here to watch the video

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5 Victim Support Scotland Annual Report and Accounts 2022-23

Welcome

Importantly, we have made significant progress this year: £

£435,000

funding for VSS Immersive Court Experience from Scottish Government and CivTech to replicate all High and Sheriff Courts in Scotland accessed through a virtual reality headset, in a fully trauma-informed setting.

Support for Families Bereaved by Crime service expanded to include support for people bereaved by murder abroad thanks to £15,000 funding from the Scottish Government and Foreign and Commonwealth and Development Office (FCDO).

£414,000

funding for VSS Emergency Assistance Fund from the Scottish Government via the Victim Surcharge Fund

Commitment to staff and volunteers with Trauma Informed Training, with 70% of our staff trained in this area.

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In August 2023, we moved into our new office in Glasgow. People affected by crime can now give evidence from five specially-designed Support Suites.

Worked with University of Glasgow to support development of Recognising and Responding to Distress learning module for practitioners which will build on and complement staff and volunteer skills.

Enhanced opportunities for our volunteers, and gained reaccreditation in June 2023 from Investing in Volunteers - first achieved in January 2019.

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Enhancements to VSS Emergency Assistance Fund in September 2022 including moving to an online application form with an eligibility checker.

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6 Victim Support Scotland Annual Report and Accounts 2022-23

Welcome

Chair’s statement Leading Victim Support Scotland over the last year has been a privilege, both personally and professionally. Seeing first-hand what our charity has achieved over the last 12 months, and the positive change it continues to deliver, has been inspiring, challenging and motivates us as Trustees to do more.

I look forward to working closely with Chief Executive Kate Wallace, fellow Trustees, staff, and volunteers to further implement positive change in the year ahead.

We as Trustees are updated regularly on the significant and lasting difference staff and volunteers make to victims, witnesses, and families, continuing to support people through incredibly traumatic circumstances, putting choice and control back into the hands of people affected by crime, and providing trauma-informed, emotional support.

Chair, Board of Trustees

James Angus Pow

The Board has implemented several initiatives, which have assisted in the overall governance of the charity, ensuring all involved in VSS can best support people affected by crime.

These include: • Independent review of our governance with an interim report highlighting and commending our current good practice and policies • Implementation of a Board Development plan to ensure we are the best Trustees we can be • Successful recruitment of new Trustees from key skill areas I am proud to continue to Chair a charity that supports people affected by crime to take control of their lives, and which advocates on their behalf to make positive change to the criminal justice system.

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7 Victim Support Scotland Annual Report and Accounts 2022-23

Objectives and Activities

Objectives and Activities Who we are Victim Support Scotland is a national charity, supported by regional infrastructure, designed to deliver trauma-informed, individualised, and local support for people affected by crime.

• Highlands and Islands Locality • West of Scotland Locality • Glasgow Locality • Southwest Scotland Locality • Northeast Scotland Locality • Central Scotland and Fife Locality • Edinburgh, Lothian, and Borders Locality • National Support Centre • Supporting Families Bereaved by Crime Service We are unique in that we are available to all victims after crime; regardless of the crime type, if it has been reported to the police or not, and no matter how long since it took place.

VSS firmly leads the way in providing trauma-informed emotional, practical, and financial support for anyone – victims, witnesses, and their families - affected by crime in Scotland.

VSS works alongside our partners to listen to and learn from the views and experiences of victims and witnesses. Our strength is our ability to take these views and experiences and to positively influence national policy decision making, advocating for a better justice system.

Through the support we offer, victims of crime have improved health and wellbeing, feel safer, feel informed and the economic impact of crime is reduced.

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Objectives and Activities

Objectives and Activities (continued) Our people – staff and volunteers alike - pride themselves in offering free, welcoming, and confidential services for all people affected by crime where, when, and how they need it. Our services are available in all local communities and in all courts throughout Scotland.

VSS continues to contribute directly to the Scottish Government’s The Vision for Justice in Scotland, a plan for a just, safe, and resilient Scotland. https://www.gov.scot/publications/visionjustice-scotland/

Strategic Priorities

In 2021 we launched our new strategic plan until 2026, ‘Empowering people affected by crime’ with priorities categorised under Build, Empower, Sustain, and Transform. The strategy represents opportunity, promise, and hope as we make vital progress over the next three years. Our 2022/23 Business Plan identified the specific pieces of work we said we would undertake to make progress on our strategic priorities. The table below provides a summary of objectives achieved:

Total Actions

Complete

Partially complete

Not Progressed

All people we support receive high quality trauma informed, person-centred, quality of support.

23

14

8

1

Victims and witnesses have an improved experience of the criminal justice system.

11

3

3

5

All victims and witnesses get support they need to achieve their outcomes in the in the short, medium, and long term (beyond VSS).

9

5

0

4

All our resources enable Victim Support Scotland to deliver its core mission in a sustained way.

33

16

13

4

Total

76

38

24

14

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Objectives and Activities

Objectives and Activities (continued) Victim Support Scotland operates within the Scottish Government Performance Framework as the national third sector charity responsible for supporting victims of crime and trauma. Our contribution to the National Outcomes detailed in the Framework below, is exemplified in our 5-year strategic plan and annual operational plans which set the context for our work and provide the objectives and priorities for all our activities and decision-making.

Outcomes in our strategic plan align closely with the following five of the eleven Scottish Government’s National Performance Framework outcomes: respect, protect, and fulfil human rights and live free 1. We from discrimination. are creative and our vibrant and diverse cultures are 2. We expressed and enjoyed widely. have thriving and innovate businesses, with quality jobs 3. We and fair work for everyone. are well educated, skilled and able to contribute to 4. We society. live in communities that are inclusive, empowered, 5. We resilient and safe.

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Objectives and Activities

Objectives and Activities (continued) Our principles Engaging and compassionate

Inclusive and accessible

Person-centred

Adaptive, flexible, and responsive

Collaborative

Knowledgeable and skilled

People affected by crime are at the heart of what we do and what we say, as ‘experts-by experience’ they inform our approach to service design and how we communicate about our services and what we do.

Reaching everyone who needs us, being there every step of the way.

Role modelling in our own organisation what we expect from the wider criminal justice system (victim-centred, trauma-informed, and rights focused).

Using evidence and learning to continuously improve and adapt our organisation and the support we provide.

Working with others to improve people’s experience of the criminal justice system.

Our highly trained and dedicated volunteers deliver emotional and practical support, working with our employees to ensure high quality and consistent support to people affected by crime.

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Objectives and Activities

Achievements and Performance Influencing government policy and legislation

Key policy contribution

Upholding and improving the rights of victims is a central aim of VSS’ policy and engagement work. And central to this is listening to and including the voices of the people affected by crime.

• VSS continues to lead the Age of Criminal Responsibility (ACR) Victims’ Subgroup to assess the impact of the increase introduced in 2019 and identify potential challenges from future increases in ACR.

VSS Reference Groups Victim Support Scotland operates and supports two co-production forums alongside people affected by crime. These reference groups – our VSS Reference Group and our Support for Families Bereaved

by Crime (SFBC) service Family Reference Group - are mechanisms through which people with lived experience have their voices heard about VSS services and the justice system. Individuals from across Scotland who choose to be part of the Reference Groups have the option to take part in one-to-one and group discussions on a wide range of topics, and to highlight any matters important to them. All feedback given by the Reference Groups is at the heart of the policy and communication work undertaken by VSS. In 2022/2023, over 80 individuals took part in Reference Group work alongside VSS. Co-production work this year included shaping over twelve VSS consultation responses on important proposed changes in justice, through both written responses and giving direct evidence to the Scottish Parliament. Reference Group members also had their voice heard within reviews on topics including the Victim Notification Scheme and the embedding of trauma-informed practice in justice. Individuals also provided valuable ongoing feedback on VSS services including co-developing the resources provided to individuals affected by crime such as the SFBC Family information folder.

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Influencing Government policy and legislation (continued) • VSS continues to work in partnership with Children 1st, People’s Postcode Lottery, the University of Edinburgh, and Children England to establish Scotland’s first Bairns Hoose. Significant work has been carried out to create a safe, welcoming, and child-friendly space for children to go following the reporting of a crime being reported. Scotland’s first Bairns Hoose is expected to open in the Summer of 2023.

• VSS provided feedback to the Scottish Sentencing Council’s consultation on sentencing guidelines for Death by Dangerous Driving. VSS advocated for greater transparency around the rationales for reduction in sentences to promote understanding of sentencing decisions for people affected by dangerous driving.

• VSS continues to work with agencies around the development of trauma-informed approaches to risk assessment around proposed Restorative Justice initiatives.

• VSS responded to the consultation to review the Victim Notification Scheme, a scheme designed to provide information to victims and their families where the offender is sentenced to 18 months or longer in prison. In reflecting the views of families affected, we welcome positive changes and improvements to the scheme.

Throughout Stage 1 of the Children (Care and Justice) (Scotland) Bill, we have expressed concerns regarding the Bill’s potential to infringe on the rights of victims under the UNCRC as well as Victims’ Code for Scotland. As the Bill progresses, VSS continues to lobby and advocate for fulfilment of rights, as well as working collaboratively to provide effective solutions.

In January 2023, VSS Chief Executive provided evidence to the Criminal Justice Committee on the Bail and Release from Custody (Scotland) Bill. Families supported by our SFBC service shared powerful and real lived experiences of the impact of bail to the Committee. VSS collaborated with Scottish Women’s Aid, ASSIST and Rape Crisis Scotland to lobby for essential amendments at Stages 2 and 3 of the Bill.

The Victims, Witnesses and Justice Reform (Scotland) Bill was launched in April 2023. The Bill includes several major reforms which people affected by crime have long campaigned for. This includes the creation of a Victims Commissioner and the abolishment of the Not Proven verdict. This is a key Bill, and our focus will be on ensuring the best possible legislation for victims and witnesses.

Key Bills affecting victims and witnesses

Listening to, including, and advocating on behalf of victims remains key to our principles. Throughout 2022/23 146 victims of crime informed VSS activity and consultation responses.

With three Bills that directly affect victims and witnesses concurrently progressing through the Scottish Parliament, VSS is playing a key role in transforming victims’ and witnesses’ experiences of the criminal justice system.

VSS submitted responses to 21 consultations, all of which included input collectively from 146 people affected by crime. 60 active members provide input on internal VSS work and external work, with engagement and underrepresented communities increasing monthly.

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Influencing Government policy and legislation (continued) Productive partnerships Productive partnerships are the cornerstone to improving victims’ and witnesses’ experiences of crime through effective collaborations, efficient structures, and compassionate and trauma-informed policy and legislative implementation. This year, we have achieved this with: National agencies and bodies who interact with victims, witnesses and criminal justice including:

Victim Notification Scheme || Victim Information and Advice

A supportive network of victim support organisations linked to national policy including:

National agencies and bodies who interact with victims, witnesses and criminal justice including:

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Victims’ Advisory Board to the Victims Taskforce || Victims’ Organisations Collaboration Forum Scotland || Victims’ Taskforce

ASSIST || Local Rape Crisis Centres || Local Women’s Aid organisations Local charities || Universities and colleges

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Influencing Government policy and legislation (continued) • VSS continues to support all victims of crime from across Scotland referred by Police Scotland and who request emotional or practical support. This is part of the Victims and Witnesses (Scotland) Act 2014. A key component of the support we offer is the provision of pre-court and in-court support to all vulnerable witnesses who are referred to VSS for summary and solemn criminal cases across Scotland by the Scottish Courts and Tribunal Service (SCTS), Crown Office and Procurator Fiscal Service (COPFS), Justice of the Peace Courts, and Police Scotland.

• Through a new partnership with the Foreign, Commonwealth and Development Office (FCDO), expanded our SFBC Service to provide support for families who are referred to VSS by the FCDO who have been bereaved by crime abroad. Additionally, VSS activity contributed to the work to establish Domestic Homicide Reviews in Scotland.

• Importantly, Victims Organisations Collaboration Forum Scotland (VOCFS) brought together the voices of victim support organisations, large and small, to advocate for and raise awareness of issues affecting victims. VOCFS addressed issues such as Death by Dangerous Driving sentencing guidelines, contributed to the Risk Management Authority’s review of the LS/CMI risk assessment scoring incident review, submitted a joint response to the Access to information rights in Scotland consultation, and attended in rotation the Victims Taskforce meeting and Advisory Board. We are currently preparing for further joint, organisational and individual responses to the Victims, Witnesses and Justice Reform (Scotland) Bill later this year.

• 2022/23 has seen the continued embedding of the Victims Taskforce, with VSS and other partners. VSS is a key stakeholder and leads the Victim Centred Approach workstream, alongside the Parole Board for Scotland and Scottish Government, including a scoping and costing exercise for the development of a single point of contact model of victim support. We have also seen further development of the Victims Advisory Board that brings together people with lived experience of crime with the Cabinet Secretary for Justice and Home Affairs and the Lord Advocate to address key issues affecting victims of crime, with VSS drafting Terms of Reference and coordinating the group overall.

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Influencing Government policy and legislation (continued) • Progress on Scotland’s first Bairns’ Hoose continues at pace, and it is expected to open in summer 2023. Children 1st is the lead partner on this development which involves VSS, University of Edinburgh and Children England. This Bairns’ Hoose partnership was funded by the People’s Postcode Lottery through its Dream Fund. Health Improvement Scotland consulted on national standards for Bairns Hoose in November 2022 to ensure fundamental aspects that set the Bairns’ Hoose model above the current provisions for child victims are maintained. The national standards are expected to be published in spring 2023.

• The Victim Centred Approach to the Criminal Justice Project explores options for how the criminal justice system could be more sensitive to the needs of victims of crime, allowing them to participate effectively across the system. Currently, the criminal justice system is recognised as overly complicated and, with multiple organisations providing services at different points in the journey, it can be difficult for victims to navigate. Persistent issues identified by victims include difficulties is accessing information, a lack of compassion and feeling safe, and re-traumatisation through engaging with the criminal justice system.

current system, and exploring potential opportunities to enhance the victim’s experience.

The outputs will be scoped and costed models of service delivery to inform decision-making. The project is commissioned by the Victim Centred Approach workstream of the Scottish Government’s Victims Taskforce. The Victim Centred Approach workstream is jointly chaired by Kate Wallace, Chief Executive of Victim Support Scotland and Colin Spivey, Chief Executive of the Parole Board for Scotland.

Feedback from criminal justice agencies and victim support organisations who are participating described the progress as ‘enlightening,’ ‘informative,’ ‘thought provoking’ and that ‘the system is even more complex than I thought.’

Journey Associates have been engaged to deliver this project, building on existing knowledge about victims’ experiences of the criminal justice system. Activities include desk research and interviews with key agencies and exemplar organisations. A series of design-led, participatory sessions with victims, criminal justice agencies and third sector organisations, will facilitate a collective and joined-up approach to identifying key challenges with the

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Our support services Court and community support

Supported in the community

Our Community and Court Services work hand in hand, seamlessly supporting victims and witnesses at the point in their journey where they need and want our support. We have focused on improving accessibility to our services by responding to what people tell us they need by offering support how, where and when they want us.

In 2022/23, VSS supported 18,817 people affected by crime throughout all parts of Scotland through either VSS Community or VSS Court Services.

Our Community Services helped 5,804 people affected by crime to access information, navigate the criminal justice system, and provide trauma-informed support across Scotland. We supported people where, how, and when suited them, offering support in person, by email, on the phone, at home, or just dropping by our welcoming offices.

To accommodate support outwith standard working hours, victims can link in with their local teams. For example, a late-night service operates in Glasgow with office appointments available until 8pm and the team in Edinburgh make calls on Saturday mornings.

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• 21,783 successful support sessions in the community • 5,062 unique service users received at least one support session in the community • 742 active service users are engaged with, or about to engage with our community services As trials returned post COVID-19, our Court Services saw an increase in witnesses attending courts across Scotland. We supported 13,255 people in court and provided 850 Court Familiarisation Visits. A vital role for our volunteer teams is working closely with Victim Information and Advice (VIA), court advocacy services such as ASSIST and the Scottish Court and Tribunal Service (SCTS) as part of our collaborative approach to supporting vulnerable witnesses attending court.

Changing trial dates and adjournments necessitates closely managing the availability of volunteers as well as communicating effectively with partners to ensure the best outcome for witnesses attending court.

VSS locality teams continue to support victims and witnesses in courts, and we have a network of dedicated, specialist volunteers across Scotland. Volunteers are based in a range of locations such as Highlands, Orkney, Shetland, and the Western Isles, Borders, Dumfries & Galloway to ensure vulnerable witnesses receive the support they need, regardless of where they live or which court they need to attend.

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Our support services (continued) Supported in court • 22,384 successful support sessions in the court

• 13,255 unique service users received at least one support session in the court • 4,140 active service users are engaged with, or about to engage with our court services • 850 Court Familiarisation Visits completed

Our Community and Court Services work hand in hand, seamlessly supporting victims and witnesses at the point in their journey where they need and want our support. We have focused on improving accessibility to our services by responding to what people tell us they need by offering support how, where and when they want us.

The table opposite summarises support delivered in 2022/23 in response to our funding agreement: • VSS delivers its mission that all people affected by crime receive the high-quality support and care they need to move forward with their lives.

• Provide emotional support, practical help and information to victims, witnesses and families affected by crime.

• Maintain protocol with Scottish Courts and Tribunal Service (SCTS), COPFS and Police Scotland to provide pre-court and in-court support to all vulnerable witnesses who are referred to VSS for summary and solemn criminal cases across Scotland.

• Provide support to vulnerable witnesses referred to VSS when they are giving evidence at remote (non-court) locations such as evidence on commission, also extending to 16- and 17-year-olds in the Justice of the Peace Court.

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• Deliver services to help witnesses give their best evidence, facilitate special measures, and ensure victims and witnesses are supported throughout the court process.

Activity

Target

Delivered

Support Sessions offered to people affected by crime

60,000

44,167

Engagement with over 100,000 people through VSS website and social media channels

200,000

417,108

Support in the community

11,799

5072

110

347

Website visits

93,000

434,684

Support in court

2,346

13,255

Emergency Assistance Fund, formerly Victim Fund - amount provided

£285,000

£386,500

Emergency Assistance Fund, formerly Victim Fund - people supported

741

1442

1,000

3596

165

850

Calls to VSS Helpline

10,953

9,098

Outbound calls from National Support Centre

6,000

6,252

Support through Support for Families Bereaved by Crime

Webchat support conversations Court Familiarisation Visits

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Our support services (continued) The support we provide alongside partners has led to many more people feeling safer, having a better understanding of the criminal justice system and their role as a witness. Many have said they feel more confident in being able to give their best evidence when supported by volunteers.

National Support Centre (NSC)

National Support Centre, NSC

• 90 active service users are engaged with, or about to engage with, our NSC

In response to our funding objective to: Operate free national helpline, live online chat, and support through social media to offer access and support at a time and in the way, people wish to be supported.

Our National Support Centre offers an accessible phone and webchat helpline professionally delivered by volunteers, is available to support anyone affected by crime and is open Monday to Friday between 8am and 8pm, as well as on Saturdays from 9am to 1pm. Throughout the year, our volunteers received 9,098 calls from people contacting us directly through the helpline, and VSS made over 6,252 proactive calls to people needing support.

• 2,342 successful support sessions by our NSC • 1,891 unique service users received at least one support session by our NSC

• 3,596 successful webchat support sessions by our NSC Calls received and made from VSS helpline • 6,756 calls received on our helpline • 6,252 calls made from our NSC • Extended opening hours to include Saturday 9am – 1pm for National Helpline, webchat, and social media support

Webchat provides a welcome alternative to face to face or phone calls, and typical support includes contact made following a crime, with VSS contact details a crucial element of Police Scotland’s Your Care Card (previously known as the Victim Care Card), and advice after receiving a court citation. Continuing the expansion of services offered in a way that matches people’s communication preferences, webchat available through our website: https://victimsupport.scot continues to grow year on year, with 3,596 people supported and representing a growth of 52%.

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Our support services (continued) In response to our funding objective to: Maintain protocol with Police Scotland as part of the Victims and Witnesses (Scotland) Act 2014 to provide support to all victims of crime from across Scotland referred to VSS who request emotional or practical support.

We received the following referrals through NSC: Community

Court

SFBC

Total

6,999

0

0

6,999

1

20,398

0

20,399

2,095

246

40

2,381

Other

777

221

27

1,025

Total

9,872

20,865

67

30,804

Police Scotland Victim Information and Advice (VIA) Self-referral

Throughout the year, there were 434,684 page views, 261,068 unique page views, (124,871 for previous year) and 150,558 unique users, (87,123 for previous year).

Traffic through the website and social media channels significantly exceeded targets by 209% with 417,108 people visiting overall, representing an increase of 449%.

VSS website, https://victimsupport.scot, offers a wide range of information, support, and advice – all designed to inform victims and witnesses and provide a route to a safe place to ask questions, minimise anxiety and empower victims. Website content is also offered in other languages, the most popular being Azerbaijani, Catalan, Chinese, Cantonese, Gaelic, Italian, Japanese Javanese, Somali, Spanish Sudanese, and Zulu. Additionally, ReachDeck offered text-to-speech facility for increased accessibility for 4,628 people.

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Our support services (continued) When Susan was plucking up courage to go to the Police and give a statement, she looked at the Victim Support Scotland website to see what support was available. From the first phone call she wanted to be informed, wanted to know information, wanted to know timescales, and wanted to know what services were available for her.

“

I had heard of Victim Support Scotland at some point in the past, but it was not in the forefront of my mind. When I phoned up, I was looking for information to prepare me for what to expect – and that’s exactly what I was got. I had no idea that there was such a depth of services that Victim Support Scotland could offer.

court when I arrived - the minute I walked in the room I felt was not alone. The volunteer supporter had the qualities of empathy and kindness and the right balance of being informative and warm at the same time.

She knew when the right time for me was to talk, or not talk - she gave me the choice.

There was no pressure that I ‘had to speak.’

She also didn’t make me feel that she felt sorry for me or make me feel like a victim. I know that she herself was touched by the evidence she heard, but she got the balance of support for me just right.

My support began just before the court trial. Initially the support was practical - I was shown round the court building by a Victim Support Scotland supporter for a court familiarisation visit. I am quite a visual person, and I didn’t quite appreciate until then just how valuable it would be to go in there and see the building. If anyone is having to give evidence in court, I would recommend arranging a Court Familiarisation Visit. I don’t think I could have got through it without it. It just helped me prepare for what was going to happen that day in court.

After the court trial ended, the local Victim Support Scotland office was also there to answer my questions about the sentencing process. They have continued to provide emotional support over the phone and have not forced me down any specific route. I sought counselling for myself, and they have supported this idea.

On the day of the trial, and when I was giving evidence, I got emotional support from a Victim Support Scotland volunteer. And the support I got was over and above – it was on another level. I realise you need to have a level of empathy to do the role, but I feel that everyone was completely invested in my case, in my wellbeing and in supporting me. Even just with someone meeting me at the

To other people who are considering seeking support, I would say that I had a positive experience of support. You’re not alone, there’s so many services out there to support people going through this.

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I wouldn’t change anything about the process of accessing support and I can’t thank everyone enough for being there.

It changed my experience.

”

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Our support services (continued) Supporting Families Bereaved by Crime, SFBC This year, 147 family members were referred to our Supporting Families Bereaved by Crime (SFBC) Service with 215 family members with current and active cases. Increases were driven by higher numbers of families being referred combined with delays in court cases meaning families require support for longer periods of time – and VSS is there to support them for as long as they need.

In this past year Key Support Workers carried out 960 advocacy calls, wrote 90 advocacy letters, 2,010 advocacy emails, and attended 132 advocacy meetings.

Click here

To provide the tailored support that families deserve, our Key Support Workers offer a range of emotional and practical support, as well as information and guidance to help them navigate an often complex and intimidating criminal justice system.

SFBC delivered 653 in-person support sessions in a variety of locations offering additional support through 2,276 telephone support calls, sent 7,323 support SMS messages, 1,677 online support sessions, and 376 support emails.

We continue to work closely with Police Scotland, with its Family Liaison Officers referring 136 family members to the service over the last year. We have successfully linked in with new recruits at Police Scotland Detective training courses. This way we ensure an understanding of the service we offer and how we can work together to better meet the needs of families.

A large part of the work we do with families at SFBC is advocating on their behalf. This may involve contacting housing associations to alert them to issues with safety and supporting them to communicate with a range of criminal justice agencies.

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A further impact of murder or culpable homicide is that a significant number of family members become a guardian for children and young people and this year we launched specialist bereavement guides for parents and carers to help. The guide includes how to navigate funerals with young people, telling them the details of the crime, how to access mental health support and navigating media coverage.

We also launched child bereavement resources to help children and young people navigate their grief and trauma. The resources come in a box, with specialist age-appropriate items inside.

Many of the families we support experience acute trauma and require access to specialist psychological support. Due to a lack of adequate specialist services and long waiting lists, families often miss out on receiving timely support, or receive no psychological support at all.

This year SFBC supported over 10 family members to access private counselling or therapy to allow families access to essential specialist trauma and bereavement support.

Bereavement as a result of crime can have devastating financial consequences for families. Over the last year, £28,864 from VSS’ Emergency Assistance Fund has reached 46 families in need of urgent financial assistance through the SFBC service. This has helped families with no other funds, items including funeral expenses, food vouchers, security equipment, travel and accommodation costs and relocation assistance.

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22 Victim Support Scotland Annual Report and Accounts 2022-23

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Our support services (continued)

“

Someone in my family was murdered in Scotland and the Fund helped cover the costs of the funeral, as well as the repatriation of their remains to our home country for the burial.

”

Signposting families to vital financial support provided by other organisations, including Criminal Injuries Compensation, Turn2Us and Social Security Scotland enables families to meet the costs of home repairs, rent and mortgage arrears, memorials, and even driving lessons to help families carry out important tasks.

Our collaboration with the Moira Fund, a grant-making charity, remained ongoing. Murder disproportionately affects families from lower socio-economic backgrounds, and thanks to this partnership, numerous families were able to receive one-time financial assistance to facilitate respite breaks. Additionally, we were granted a total sum of £5,000 both during the summer and at Christmas enabling us to support approximately 60 families by offering activities and provisions for holiday celebrations, as well as purchasing gifts for the festive season.

We officially launched the development of the SFBC service to offer support to families bereaved by crime abroad, in partnership with the Foreign Commonwealth and Development Office.

Work on the creative lived experience project, HUSH-Break the silence continued, and this multimedia exhibition shared the authentic stories of families bereaved by crime. This was displayed in the Scottish Parliament, and successfully engaged with 38 MSPs and policy makers with the many additional changes faced by families as they navigate traumatic grief and the criminal justice system.

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Influencing Government policy and legislation >>

To find out more, visit https://victimsupport.scot/about-us/news-list/hush-project/

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23 Victim Support Scotland Annual Report and Accounts 2022-23

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Our support services (continued) Emergency Assistance Fund

We also renamed the fund as the VSS Emergency Assistance Fund (EAF), seeing the application system offer both a paper-based email application as well as an online application with an eligibility checker.

This helps us to better reach people who have been financially affected by crime.

Through VSS Emergency Assistance Fund (EAF) and over the course of the year, £404,405 worth of goods and services were disbursed to support 1,442 people affected by crime across Scotland in urgent need of financial help as a direct result of what they have experienced, and where they have no other access to funds, with additional referrals from over 111 partner agencies or stakeholders.

The Fund can cover include a whole variety of good and services, including: • Emergency household goods • Food, utility, or clothing expenses • Costs to repair or replace damaged property or goods • Contributions to funeral costs • Moving costs • Travel costs to a place of safety • Security equipment costs

“

The Emergency Assistance Fund is also available for some people who live outside Scotland and who have been a victim of crime that happened in Scotland.

Greg called the police after his partner returned home drunk and began to break doors, cupboards mirrors, and crockery after a heated argument, during which Greg was assaulted. His partner was told by police not to return to the shared property or contact Greg. However, as the two of them split the costs of living, Greg was now left to pay for all the repairs and the full rent, with no way of contacting the partner. As a result, Greg’s finances were heavily impacted due to the crime.

I spoke to a VSS volunteer, and they completed an Emergency Assistance Fund application to cover the cost of rent backdated to the date of the incident. Thankfully, this was approved, and it gave me the space to sort out my finances and look for somewhere else to live that I afford on my own.

In 2023 we integrated our online EAF system with our CRM (Custom Relationship Management) system so staff and volunteers can process applications more effectively, and to ensure goods and services are available to people affected by crime as quickly as possible.

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”

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24 Victim Support Scotland Annual Report and Accounts 2022-23

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Our support services (continued) VSS first met Donna in 2022 after she was referred for two separate High Court trials. Donna is the victim of severe sexual and physical abuse which left her with multiple lifelong physical injuries, epilepsy, and PTSD. Although initial attempts to support Donna were unsuccessful, we were able to start offering this in early 2023.

Donna shared that she had tried to take her own life by walking onto train tracks days earlier and that she had been unable access support from her GP. We raised a safeguarding incident and contacted her GP to request that she was contacted urgently, and we kept in contact with her. Donna had been living in witness protection, such was the threat from the accused, had fallen through the cracks, and ended up sofa surfing.

“

and Donna was overwhelmed and emotional on hearing that the application was successful.

I’ve had more support from VSS than any other organisation or service that I have been involved with. I’m so happy that I can give my daughter new clothes and some new items for her bedroom. I’m going to treat myself to a body puff sponge for the shower. And I’m happy that me and my daughter feel safe in our new home. This is a new chapter for us.

”

Life was challenging on every level for Donna; her children had been removed from her care, but she had managed to get her 12-year-old daughter back; despite securing a new home, she had few possessions of her own or for her 12-year-old daughter; navigating housing and council tax benefits was tricky and she had been left with no money and was unable to buy groceries. Donna and her daughter felt extremely unsafe at all times in their new house because of their experiences with Donna’s abusive ex-partner and were terrified every time they heard a noise - Donna found it difficult to trust her instincts and was trying to gain some of the independence that she had lost because of the abuse.

At this point it was identified that Donna would benefit from accessing funds through VSS’s Emergency Assistance Fund and an application was made for a Ring Doorbell, food vouchers, and clothing vouchers for her and her daughter. This was approved

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25 Victim Support Scotland Annual Report and Accounts 2022-23

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Achievements Our People and Performance Our people are our greatest strength, from volunteers to staff and our Board of Trustees, everyone plays an important role in supporting victims and witnesses. And VSS plays an important role in supporting them too.

Over the course of 2022/23, VSS along with thousands of people affected by crime benefited from the time, skills, experience, and compassion of 300 active volunteers of whom 239 are fully accredited volunteers and a further 132 currently participating in an induction and supervised support process.

In 2022/23 we had 1,047 applicant registrations with 474 (45%) attending their induction and a further 416 completing training (87%).

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26 Victim Support Scotland Annual Report and Accounts 2022-23

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Our People Volunteers: ‘It’s what we do for one another.’

Victim Support Scotland is entirely committed to supporting victims of crime, whoever they are, wherever they are based, and in a way and place that suits them. We can only do this with an increased cohort of dedicated volunteers.

To mark Victims’ Awareness Week, from 20-26 February 2023 VSS launched a multichannel volunteer recruitment campaign designed to: • Develop pipeline of volunteer leads essential for service delivery • Increase awareness of VSS across Scotland so that victims know how to access support • Articulate our service delivery model to include digital methods • Demonstrate that VSS is inclusive and a place for everyone • Recruit volunteers who are representative of the communities in which we operate • Communicate that anyone can be affected by crime and that VSS is here to help Adverts appeared in social media, terrestrial and on demand TV channels, targeting geographical areas and demographics that match our volunteer criteria. The television advert was launched on the first day of Victims’ Awareness Week with Meta advertising going live shortly after this. To gather volunteer enquiries, we had streamlined and updated landing page on our website, highlighting the campaign with a form to sign up for further information.

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The first enquiry was received within minutes of the TV ad airing, with overall responses can be categorised across interest in volunteering, request for support and feedback on services.

• Interest in volunteering:

1,074

• Facebook and Instagram enquiries: 922 • Landing page: 173 • Website: 79

Importantly, we have seen a significant increase in people coming forward to access support. VSS operates a National Support Centre responding to calls and webchat from across the country. Typically, they receive five online referrals per day, increasing to an average of 20. Additionally, we have received in excess of 300 referrals to local services since February 2023.

We have welcomed 65 new volunteers – directly recruited as part of the campaign.

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27 Victim Support Scotland Annual Report and Accounts 2022-23

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Our People (continued) Many victims are unaware that we are entirely independent charitable organisation, separate to other public bodies in Scotland. The campaign helped increase understanding of our independent status and our role to offer advice, emotional support, and guidance in the community and through court. The campaign was successful in raising awareness of the support we offer and that this is available for all victims of crime throughout Scotland.

It took a long while for the court case to come around, and when it did there were delays that meant it took over a month until I gave evidence. VSS provided emotional support throughout, kept me calm and provided exactly the support I needed. VSS was there on the day of court, and I just don’t think I would have managed without them. Now that the court case is finished, I still talk to my VSS supporter, and it calms me right down.

Murray was assaulted and experienced antisocial behaviour from a person in his local community. Police Scotland referred him to Victim Support Scotland where we offered support from his local Victim Support Scotland office.

VSS has supported me for the criminal justice aspect as well as offering emotional support, and I am now waiting to access other services to support my mental health. This time last year I was scared of my own shadow, but now I’m stronger every day. It’s made me determined to live my life again.

“

After I reported the crime to the police, they put me in touch with Victim Support Scotland and I got a call from their local team. I’ve had two volunteer supporters, and both have been really good at listening to what I need and want.

”

The crime has had a significant impact both on me personally and my partner. So much so that I had to give up my job as I don’t feel safe going there. Now I don’t go out now without my partner anymore. I kept getting nightmares and flashbacks of the assault.

Because of COVID, I had no other support from my GP or other services at the time. I did get support from another counselling charity, but I had to wait months for them.

The two volunteers from VSS have kept my spirits up. They’ve heard me cry, they’ve heard me depressed and have been my saviour while I was waiting for other services. When somebody listens, it makes a difference, it helps me.

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28 Victim Support Scotland Annual Report and Accounts 2022-23

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Our People (continued) Investing in Volunteers is a UK quality standard that aims to improve the quality of the volunteering experience and ensure organisations acknowledge the contribution of their volunteers. At Victim Support Scotland we value our dedicated volunteers and strive to improve their volunteer experience. We began the process for re-accreditation of the award which concluded with a full evaluation of our volunteer programme, in which the assessor spoke to a selection of our volunteers, staff and board members. We are very hopeful of being reaccredited.

A total of 39 Discovery Sessions were delivered with 367 volunteers attending. The online sessions are interactive providing volunteers with the opportunity to find out more about the volunteer role, the work of Victim Support Scotland and ask questions. The Discovery Sessions have proven to be extremely popular and positive feedback includes:

“

I enjoyed the session it helped to increase my knowledge and understanding of the service Victim Support Scotland provides to victims and witnesses and how I can help.

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Mark, 57, recently joined VSS as a volunteer after 15 years as Air Cabin Crew with British Airways Worldwide. Here he tells us about his experience, what he’s learnt and what he brings to the role.

“

”

The Volunteer Learning Programme which consists of induction, workshops and training is aimed at building each volunteers knowledge, understanding and confidence to undertake their role.

During the year, 61 induction sessions were delivered, and 270 volunteers attended. Workshops focused on the Impact of Crime

Welcome >>

and Principles of Trauma Informed Practice, Safeguarding, Victims of Sexual Crime and Taking a Coaching Approach and Trauma Informed Call Handling. A total of 131 workshops were delivered and 1,510 attended. As we are focusing on becoming a fully trauma informed organisation our in-depth Trauma Training continues to be an essential component for all our volunteers. A total of 11 sessions were delivered and 117 volunteers attended.

I’d seen an advert for VSS and intuitively I knew it was for me as my cultural, people and life skills matched VSS’ mission and goals. So, I applied, was successful, and have recently completed the six- week rigorous, but incredible, training!

I felt supported every step of the way. I’m now on the job doing practical training and although it’s challenging at times, I find it very rewarding. I feel I’m giving back to the community in a worthwhile way.

The team I work with are fabulous, professional, supportive, and fun. I’m really loving it. So much so that I’d like to give more. In the winter I also work for the NHS as part of the vaccination team, and I was appointed as an Extraordinary Minister, 2 years ago. If you condense this, I’m used to working in a number of diverse ways, which in totality brings all my life skills to VSS. It’s all about people, and all of the above is what I do best.

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29 Victim Support Scotland Annual Report and Accounts 2022-23

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Our People (continued) People initiatives Victim Support Scotland has made significant strides in creating an equal, welcoming place to volunteer and work, evidenced by the following initiatives.

• Victim Support Scotland continues to embed its approach to ensuring equality with work started on the development of an ambitious three-year Equality, Diversity, and Inclusion Strategy.

• LGBT Charter accreditation at Foundations level - awarded 19 July 2022 - and recognised in the Scottish Parliament through a motion submitted by Kaukab Stewart MSP • October 2022 - marked Hate Crime Awareness Week • October 2022 - marked Black History Month • February 2023 - VSS and Police Scotland launch new Hate Crime Toolkit • VSS is a member of the Disability Confident scheme which is a UK Government initiative designed to support employers to make their workplaces more open, accessible, diverse, and inclusive. It is designed to help employers recruit and retain disabled people and people with health conditions for their skills and talent.

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• In November 2021 Victim Support Scotland was recognised by Investors in People as a values-led charity which puts their staff and volunteers at the heart of all that they do they do. The next assessment is due in 2024.

• Victim Support Scotland aims to be one of the best places to work in Scotland and is proud to hold Living Wage Employer accreditation. The charity is committed to being a responsible, attractive, and inclusive employer fulfilling all statutory and moral obligations.

• The creation of a Head of Volunteering post and the development of a dedicated volunteer centre function in 2022/23 reflects a positive investment in continuously strengthening volunteering relationships across the charity. An application has been made for Investors in Volunteers Accreditation status with a decision expected early in next financial year. Diversity monitoring is now being carried out, alongside developing more robust equality monitoring to allow comparing the diversity of its volunteer base against that of its client profile.

• We are committed to the principle of Equal Pay for all our employees and aim to eliminate any bias in our reward systems.

This includes equality on the basis of their age, gender reassignment, being married or in a civil partnership, being pregnant or on maternity leave, disability, race, religion or belief, sex, or sexual orientation.

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30 Victim Support Scotland Annual Report and Accounts 2022-23

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Our People (continued) • At the end of the 2022/23 financial and operational year the charity had 109 staff and a total of 292 active volunteers across our services.

Staff ratio at 31.03.23 Female

89

82%

Male

17

15%

Unspecified

3

3%

Age composition of staff at 31.03.23 20-29

26

24%

30-39

22

20%

40-49

25

23%

50-59

20

18%

60-69

14

13%

Unspecified

2

2%

• At 31 March 2023, Victim Support Scotland had four female and five male Trustee Board Members. An external diversity audit of our Board and senior management team found that the Board is well represented in terms of gender, age, disability, sexual orientation, and religion/belief. The board compares less well in terms of gender identity, and ethnicity.

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• Victim Support Scotland recognises the importance of providing Health and Wellbeing support for all our volunteers and employees to help manage the impact of the work we do and build resilience in our workforce.

• A range of resources and tools promoted through our Health and Wellbeing Hub support employees and volunteers as part of our commitment to promoting the safeguarding of our workforce as well as people we support.

• Access to Employee and Volunteer Assistance Programmes which offer wellbeing support and access to free counselling sessions to support with a wide range of personal or other issues.

• Recommended online training modules - Psychological First Aid (general) and Staff Wellbeing: taking care of yourself.

• Resilience Support - VSS has a contract with an external organisation to provide team and individual sessions to support our employees and volunteers with resilience.

• Service Delivery Model – briefing, debriefing and reflective practice • Service Delivery – external clinical supervision referral

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Our People (continued) • In 2022 an external consultant reviewed the Learning and Development offered to VSS employees, capturing priorities, and identifying the structure necessary to enable the successful and effective recruitment, retention and development of employees and volunteers. The review identified priority actions as well as longer term strategic actions.

• introduced employee induction framework and online resources; a digital welcome to inform and inspire new joiners, and an induction handbook designed to guide new employees through their first weeks.

• Level 3 Trauma Enhanced Training delivered to VSS volunteers and employees providing a learning experience linked to our strategic objectives.

• Continued delivery of essential learning at VSS; a combination of online learning modules and workshops including Principles of Trauma Informed Practice, Safeguarding, Building your Knowledge and Victims of Sexual Crime.

• As part of our continued review and development of our Safeguarding practices, we have established a practitioner’s forum which brings together Volunteers, Support Co-ordinators, Managers, a Head of Service and Practice and Compliance Development Officer. This ensures everything we do aligns with VSS’s newly updated Safeguarding Policy, Standard Operating Procedure, and Practice Guidance. Plans are in place to implement these changes supported by updated training from VSS Learning and Development team.

• To support our digital transformation, ICT projects were dominated by: • a cloud-based telephony roll-out • broadband and circuit refresh • Security Awareness programme • enhancements to Mobile Device Management and Cyber Security solutions

• Moved our Performance Management processes to our new system BambooHR, provided training for all line managers, and created online resources to support line managers and their direct reports with annual performance reviews, one-to-one meetings, goal setting and learning and development planning.

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Governance and Finance

32 Victim Support Scotland Annual Report and Accounts 2022-23

Governance All trustee meetings (Executive Board and Committees) continued to be delivered via a hybrid model using a combination of faceto-face and Microsoft Teams during 2022/23.

The trustees can conduct their governance duties remotely as each Trustee has a VSS Office 365 account which is secure. It is anticipated that trustee meetings will continue to be offered on a hybrid model to maximise attendance and participation.

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Governance and Finance

33 Victim Support Scotland Annual Report and Accounts 2022-23

Finances VSS is in the fortunate position that our main funder, the Scottish Government, confirmed continued funding for 2022/23 at an increased level of £6.057m in March 2022. In addition, this level of funding was also advised as being indicative for future financial years 2023/24 and 2024/25; exact amounts will be confirmed on an annual basis. As a result, the trustees consider it appropriate to prepare the financial statements on a going concern basis.

During the year Trustees agreed to pay in full the remaining pension liability arising from the VSS exit from the Lothian pension fund in 2017/18. This reduces the liability on this pension to nil, though there remains a contingent liability as per the notes to the accounts. There was a small positive impact on our unfunded pension liability due to the improved position of financial markets. The impact is reflected in the account, though is not material to the accounts.

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Governance and Finance

34 Victim Support Scotland Annual Report and Accounts 2022-23

Structure, governance and management On 1 April 2019 Victim Support Scotland became a Scottish Charitable Incorporated Organisation (SCIO) and is registered with the Office of the Scottish Charity Regulator (OSCR). The SCIO is governed by its constitution that was revised as part of the transition to a SCIO. The charitable purposes were updated in this new constitution. Our trustees are the Members of the SCIO. Appointment of trustees Trustees are appointed for an initial term of three years and may thereafter be re-elected for an additional three-year period. The constitution states that the maximum number of trustees is 12.

VSS currently has 10 trustees. Details of changes to trustees during the year are listed on page 35.

Trustees’ recruitment, induction, training and development Throughout the 2022/23, trustees committed to personal and collective development opportunities achieved through self-learning and attendance at professional seminars. These were held using the hybrid approach with in-person and Microsoft Teams attendance.

Key management personnel remuneration The board of trustees, the CEO and executive management team comprise the key management personnel of the charity in charge of managing the charity on a day-to-day basis. The trustees are volunteers and do not receive remuneration. Details of trustees’ reimbursed expenses are disclosed in Note 7 in the financial statements.

All staff roles (including senior roles) are evaluated using a bespoke job evaluation tool and set within job and pay grades. During 2022/23 a benchmarking exercise was carried out by an external organisation, for all roles in VSS using a variety of sources including Croner and benchmarking surveys to ensure that salary scales were set in line

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with market rates. Salary scales requiring adjustment were amended in April 2022 in line with the benchmarking.

Committee structure The Board of Trustees provides strategic leadership, governance, direction and overall accountability. The board decides the organisation’s strategic direction, mission and priorities. It ensures that VSS complies with its governing documents, charity law and other relevant legislation. In addition, the board scrutinises, evaluates and accounts for the organisation’s performance, ensuring that there is an effective risk management system in operation to safeguard sustainability, finances and otherwise to protect its assets and reputation and always act in the interests of the organisation. During 2022/23 the board met every three months in line with its constitution.

The Finance and Audit Committee provides a strategic overview of VSS’ financial and fiscal position to ensure that all the financial resources necessary are secured and managed effectively to deliver the objectives in the organisation’s corporate plan: to ensure the longterm sustainability and viability of the organisation and to ensure the effective management of the financial risks which may threaten the organisation. This committee met quarterly in 2022/23.

The People, Quality and Innovation Committee is a committee of the Executive Board of Victim Support Scotland. The People, Quality and Innovation Committee is in place to provide a strategic overview of Victim Support’s quality assurance of processes, safeguarding and management of people and service development. The People, Quality and Innovation Committee Chair holds overall responsibility and accountability for the governance of people, quality and innovation within Victim Support Scotland, supported by the Director of Operations. This committee met quarterly in 2022/23.

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Governance and Finance

35 Victim Support Scotland Annual Report and Accounts 2022-23

Reference and administrative details President HRH, The Princess Royal

Scottish Charity Number SC002138

Trustees The trustees of the charity are also the members of the SCIO. The directors serving during the period are as follows:

Our advisors

James Angus Pow Flora Henderson Amanda Coulthard Rob Donnelly Paul Main (resigned 13 December 2022) Paul McGuigan Paul Okroj Helen Roxburgh Josie Saunders James Wilson

Bankers The Royal Bank of Scotland plc., 2 Blenheim Place, Edinburgh, EH7 5JH

Solicitors MacRoberts, Capella, 60 York Street, Glasgow, G2 8JX Insurance advisor Keegan & Pennykidd, 50 Queen Street, Edinburgh, EH2 3NS

Key management personnel Kate Wallace, Chief Executive Sue Freeth, Chief Operating Officer (from 13 June 2022) Jenny Paterson, Director of Services and Development (until 4 January 2023) Alasdair MacKinnon, Director of Corporate Services (from 4 January 2023)

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Auditors Geoghegans, 6 St Colme Street, Edinburgh EH3 6AD

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HR Advice Albany HR, Suite 1, Westpoint, 4 Redheughs Rigg, South Gyle, Edinburgh, EH12 9DQ Governance Advice Brodies LLP, Capital Square, 58 Morrison Street, Edinburgh, EH3 8BP

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Governance Trustees Report and Finance

36 Victim Support Scotland Annual Report and 2022-23 Accounts 2022-23

Referencereview Financial and administrative details (continued) Income

The following chart illustrates the funding sources in 2022/23:

Our total income for the year was £7.309m (2021/22: £5.551m) an increase of £1.758m from the previous year. Income from Local Authorities increased by £3k to £120k. VSS received £533k of funding for the Emergency Assistance Fund during 2022/23 and used £220k inyear, the remainder being available within reserves for 2023/24.

1.64% Local Authorities

0.23%

Donations & legacies

0.58% Other

Expenditure Our total expenditure for the year was £6.083m (2021/22: £5.157m), with the net income for the year at £1.226m (2021/22: £394k). Overall, there was a small positive movement of £31k on the pension reserves.

This led to a positive net movement in funds for the year of £1.257m (2021/22: £405k).

Principal funding sources The principal funding sources for the organisation are grants from the Scottish Government and local authorities and VSS appreciates their continuing support. For the year 2022-23, we secured funding of £7.289m from all funding sources, excluding donations (including £533k from the Victims Surcharge Fund to support the Emergency Assistance Fund, and £436k to support the VSS CivTech Challenge project).

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97.55%

Scottish Government

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Governance and Finance

37 Victim Support Scotland Annual Report and Accounts 2022-23

Financial review (continued) In 2017/18 VSS successfully negotiated an exit from Lothian Pension Fund (LPF) with an agreed repayment schedule over a 20-year period.

VSS have now made six annual repayments to LPF and an additional payment of £125k in 2020/21. The actuarial valuation of VSS’ liability was determined as £1.463m at 31 August 2018 and the agreed total level of repayments was settled at £676k. Under certain conditions, LPF may claim additional repayments, but these conditions were not met in 2022/23. However, on during 2022/23 the VSS Board of Trustees agreed to make an additional payment to LPF of £348k which reduced the liability to £nil (though there remains a contingent liability – see note 21). VSS pay compensatory additional years for two ex-employees. These unfunded pension liabilities are recorded separately on the balance sheet.

Principal financial risks The principal financial risk facing us is that over 97% of our funding is from one source, the Scottish Government.

Balance sheet The pension liability, as noted above, has reduced significantly during 2022/23 and the impact on the balance sheet is significantly less than in previous years.

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Reserves policy The trustees recognise the need for unrestricted reserves to be maintained at an appropriate level. Our reserves policy is to maintain a sufficient level of reserves to enable operating activities to be maintained, taking account of potential risks and contingencies that may arise from time to time. The policy is reviewed annually by the trustees.

The policy identifies the estimated amounts required to meet financial risk associated with potential contingencies and uncertainties relating to the charity’s operating activities. These include: • the provision for an orderly winding-down of operations in the event of a significant adverse event that is outside the control of the charity • the funding of unforeseen major projects that have not been provided for in the normal financial planning process Elements of the target figure will include the costs for redundancy and contractual liabilities for such items as rent of offices. The trustees are working towards having three months’ running costs in reserves.

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Governance Trustees Report and Finance

38 Victim Support Scotland Annual Report and 2022-23 Accounts 2022-23

Referencereview Financial and administrative (continued) details (continued) Reserves position at 31 March 2023 The total balance of unrestricted reserves held as at 31 March 2023 is £755k (2022: £218k). The balance held in restricted reserves as at 31 March 2023 is £1,352k (2022: £633k). Total funds have increased by £1,257k to £2,108k in the financial year. It should be noted that the majority of the increase in the restricted reserves is related to funding from the Scottish Government linked to Civtech Challenge (£436k) and Victim Surcharge Fund (£313k) both of which will be spent in 2023/24 partially offset by the use of part of the reserve of Scottish Government funding for Granite House costs in 2022/23 (£29k).

At the beginning of 2022/23 there were two components to the pension liability: the negotiated exit debt from LPF which was fully repaid as at 31 March 2023 (2022: (£325k) debt owed); and the unfunded pension debt remaining of (£119k) at 31 March 2023 (2022: (£150k)). The unfunded pension debt was affected positively by market fluctuations at the year-end. Overall, the unfunded deficit reduced by £31k.

commitments to Emergency Assistance Fund costs and to committed project costs for projects commenced in 2022/23 and funded from 2022/23 budget) of £142k (2022 £48k).

Going concern The Board considers it appropriate to prepare the financial statements on a going-concern basis. In reaching this view, the Board has considered the charity’s key source of income, being the grant from the Scottish Government. The Scottish Government has advised that the charity has been awarded £18.173m over the 3-year funding period 2022-2025, i.e., £6.058m per annum. Year 2 of this 3-year funding agreement saw the grant increase slightly to £6.088m. In addition, the Board has considered the budget prepared for 2023-2024 and outline budget for 2024-25 together with the level of reserves held. The trustees recognise the need to supplement this with other sources of income for specific projects.

The in-year payment towards the pension liability (£382k) has resulted in an increase in reserves as at 31 March 2023, as well as a reduction to the outstanding creditors of the organisation.

Discounting the impact of the pension liability the position on unrestricted reserves improved from £645k to £733k in the year. In 2022/23 trustees set a budget with a surplus target of £100k while the actual increase in unrestricted reserves in 2022/23 was £88k.

In addition, within unrestricted funds are designated funds for

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39 Victim Support Scotland Annual Report and Accounts 2022-23

Financial review (continued) Fundraising strategy VSS is raising funds to enhance our vision of growing dignity and respect for victims and a new post of Head of Income Generation and Strategic Partnerships was filled in May 2023 to assist diversify VSS business and funding sources.

In 2022/23 we undertook a review of our fundraising strategy to allow us to consider future approaches to generating additional and different sources of funding.

We have also continued to make new, additional, statutory applications, including to the Victim’s Surcharge Fund for our Victims’ Fund for which we successfully received £533k during for 2023/24.

Investment policy The organisation has an instant access bank account where funds not required for day-to-day activity are held on deposit. Transfers are made as required to cover expenditure in the current account. The trustees have agreed an approach to investment aligning reserves held to the target of prudential reserves identified in the Reserves Policy.

Victim Support Enterprise Ltd During 2013/2014 Victim Support Enterprise Ltd suspended trading, with no activity for a number of years. The Board of Trustees agreed to wind-up and close this company and the company has now been approved as “dissolved” on the Companies House companies register on 28 February 2023 and no longer exists.

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40 Victim Support Scotland Annual Report and 2022-23 Accounts 2022-23

Reference Risk management and administrative details (continued) It is the responsibility of the board of trustees to ensure that there are effective and adequate risk management and internal controls systems in place. The board reviews all strategic risks and issues at each meeting.

We recognise effective risk and issue management relies on sound systems and an understanding of risk management throughout all levels of the organisation. A risk and issue management strategy is in place, as well as the following processes and controls: • Three levels of risk registers and issues logs in place – strategic, executive leadership and corporate leadership; • Escalation process in place between registers so key risks are reviewed; • Risk and issue management is core to the agenda of the board, executive leadership and corporate leadership meetings; and • Annual risk workshops are carried out by the board and senior management.

The board of trustees ensures that all appropriate steps are taken to mitigate and manage the risks and issues facing us. The principal risks faced by the charity and mitigation factors in place are as follows:

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Description of risk There is a risk to VSS sustainability if financial planning is not robust and if income is not diversified, with increased pressure arising due to “Cost of Living” inflationary factors.

Plans and strategies to manage risk 1. 3-year funding agreement with SG in place for 2022/23 in principle to 2024/252.

2. Fundraising strategy developed and updated in light of findings from interim strategy implementation - fundraising expertise to be recruited at a suitable time.

3. Going concern status unlikely to be a short-term issue for the Board or External Auditors given the 3-year funding notified by Scottish Government.

4. FAC & EB scrutinise financial info (inc. forecast position) at every meeting.

5. FAC review all identified significant financial risks at each meeting, including a specific focus and consideration of in-year inflationary pressures.

6. Increase in unrestricted funds in 12 months to 31.3.22 and budgeted further increase to 31.3.23.

7. Local authority income remains steady.

8. A business development strategy to be developed (aligned to fundraising and operational capacity) - expertise recruited in May 2023.

9. Budget-setting processes will include consideration of Cost of Living inflationary pressures to generate a budget that includes the anticipated financial impacts on VSS to ensure the expenditure budget set for the year is affordable.

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41 Victim Support Scotland Annual Report and 2022-23 Accounts 2022-23

Reference Risk management and administrative (continued) details (continued) Description of risk

Looking ahead

There is a risk that low unrestricted reserves do not enable us to respond to contingencies, new initiatives or growth.

Our focus remains on continually reviewing and improving our services so that we are equipped with the people, knowledge and infrastructure to help us deliver the very best possible outcomes for victims and witnesses across Scotland. We do this by adhering VSS’ Strategic Objectives and Business Plan which clearly sets out our priorities for the years ahead.

Plans and strategies to manage risk 1. 3-year in principle funding with SG in place until 2024/25.

2. Reserves policy in place and regularly updated (annual targets set via budget with anti-embarrassment clause for the LPF in mind).

3. New innovative projects commenced/ran in 2022/23 via fundraising (Victims Fund Development/ Advice Scotland Scams/ National Emergency Trust UK critical incident / SG CivTech programme) - unmet need prioritised in funding applications. New post to assist fundraising and business development created and filled in May 2023.

Description of risk There is a risk of ongoing issues, such as high staff turnover, results in an underspend, which may be unacceptable to funding partners.

Plans and strategies to manage risk 1. Ongoing financial monitoring and reporting to ELT, FAC and EB to identify of potential high underspend projections.

2. Management to develop appropriate additional spend options for development/improvement activity to utilise any identified projected underspends to remove the risk in-year.

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Our strategy focuses on four strategic priorities: • EMPOWER people affected by crime by providing high quality, outcome-focused support and care to all who need it; • TRANSFORM victims’ and witnesses’ experiences of the criminal justice system; • BUILD productive partnerships aimed at improving the experiences of those affected by crime; and • SUSTAIN our impact by focusing all we do, in every area of the organisation, on making a lasting difference for people affected by crime.

Looking forward, we will continue to invest in the recruitment of compassionate and knowledgeable volunteers, modern operating systems and processes and IT improvements to support our work and enhance service provision, as well as implementing our Estates Strategy to provide comfortable and trauma-informed environments that victim and witnesses deserve.

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42 Victim Support Scotland Annual Report and Accounts 2022-23

Statement of Trustees’ Responsibilities The trustees of Victim Support Scotland are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The law applicable to charities in Scotland 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 charity and of the incoming resources and the application of resources, of the charity for that period.

The trustees are responsible for the maintenance and the integrity of the charity and financial information on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

In preparing those financial statements, the trustees are required to:

Statement as to disclosure of information to auditors

• select suitable accounting policies and then apply them consistently; • observe the methods and principles in the Charities SORP (2019) FRS 102; • make judgements and estimates that are reasonable and prudent; • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

In so far as the trustees are aware, at the time of approving the trustees’ annual report:

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Investment (Scotland) Act 2005 and the Charity Accounts Regulations (Scotland) 2006 (as amended). They are also responsible for safeguarding

Helen Roxburgh

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• there is no relevant audit information of which the charity’s auditors are unaware, and • the trustees have taken all the steps that they ought to have taken as trustees in order to make themselves aware of any relevant audit information and to establish that the charity’s auditors are aware of that information.

Signed by order of the trustees on 14 September 2023 by:

Trustee

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43 Victim Support Scotland Annual Report and Accounts 2022-23

Independent Auditor’s Report to the Trustees Opinion We have audited the financial statements of Victim Support Scotland (the ’charity’) for the period ended 31 March 2023 which comprise the statement of financial activities, the balance sheet, 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, including FRS 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: • give a true and fair view of the state of the charity’s affairs as at 31 March 2023 and of its income and expenditure for the period then ended; • have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and • have been prepared in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended)

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44 Victim Support Scotland Annual Report and Accounts 2022-23

Independent Auditor’s Report to the Trustees Basis of opinion

Other information

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.

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information.

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.

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 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.

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 there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

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45 Victim Support Scotland Annual Report and Accounts 2022-23

Independent Auditor’s Report to the Trustees (continued) Matters on which we are required to report by exception We have nothing to report in respect of the following matters where the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion: • adequate 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 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 trustees either

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intend to liquidate the charity 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 auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Acts 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures to respond to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

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46 Victim Support Scotland Annual Report and Accounts 2022-23

Independent Auditor’s Report to the Trustees (continued) Auditor’s responsibilities for the audit of the financial statements (continued) In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we consider the following: • The nature of the industry, control environment and business performance of the charity • The requests of our enquiries with management and Trustees about their own identification and assessment of the risks of irregularities • The matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.

As a result of these procedures, we consider the opportunities and incentives that may exist within the charity for fraud. In common with all audits under ISAs (UK), we perform specific procedures to respond to the risk of management override and inappropriate income recognition.

We also obtain an understanding of the legal and regulatory environment in which the charity operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements and those which may be fundamental to the charity’s ability to operate. The key laws and regulations we considered in this context included the Statement of Recommended Practice: Accounting for Charities FRS 102 (2019), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material

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misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located 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 members, as a body, in accordance with Section 44 (1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and regulation 10 of the Charities Accounts (Scotland) Regulations 2006 (as amended). Our audit work has been undertaken so that we might state to the 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 charity, its members as a body, for our audit work, for this report, or for the opinions we have formed.

Geoghegans Statutory Auditor 6 St Colme Street Edinburgh EH3 6AD

14 September 2023

Geoghegans is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

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47 Victim Support Scotland Annual Report and Accounts 2022-23

Statement of Financial Activities For the year ended 31 March 2023

Unrestricted Restricted

Notes

£

£

2023 Total

2022 Total

£

£

Income from: Donations and legacies Charitable activities Other trading activities Investments

2 2 2 2

8,136 6,157,695 8,565 3,473

1,130,985 -

8,136 7,288,680 8,565 3,473

23,948 5,512,719 13,614 821

Total income and endowments

6,177,869

1,130,985

7,308,854

5,551,102

Expenditure on: Charitable activities Direct 4 61,171 3,543,753 3,604,924 Indirect 5 2,477,818 2,477,818

3,450,597 1,706,756

Total expenditure Net gains/(losses) on investments

9

Net income/(expenditure)

6

2,538,989

3,543,753

6,082,742

5,157,353

42

-

42

(30)

3,638,922 (2,412,768)

1,226,154

393,719

-

-

Transfers between funds (3,132,476)

3,132,476

Other recognised gains Actuarial gains on defined benefit pension scheme

20

Net movement in funds

31,000

-

31,000

11,000

537,446

719,708

1,257,154

404,719

Reconciliation of funds: Total funds brought forward

16

217,808

632,792

850,600

445,881

Total funds carried forward

16

755,254

1,352,500

2,107,754

850,600

All the activities of the Charity are classed as continuing.

The Charity has no gains or losses other than the results for the year as set out above.

The notes on pages 49 to 66 form part of these financial statements.

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48 Victim Support Scotland Annual Report and Accounts 2022-23

Balance Sheet As at 31 March 2023

Notes 2023 £

2022 £

Fixed assets Tangible assets Investments

8 9

296,462 360

318

Total fixed assets

296,822

318

Current assets Debtors 10 Cash at bank and in hand

520,552 2,146,160

234,510 1,549,535

Total current assets

2,666,712

1,784,045

Liabilities Creditors: Amounts falling due within one year

11

(690,280)

(445,654)

Net current assets

1,976,432

1,338,391

Total assets less current liabilities

2,273,254

1,338,709

Creditors: Amounts falling due after more than one year Provisions for liabilities and charges

12 13

(46,500)

(291,609) (46,500)

Net assets excluding pension liability Pension liability 20

2,226,754 (119,000)

1,000,600 (150,000)

Net assets including pension liability

2,107,754

850,600

16

Funds Unrestricted – General excluding pension reserve LPF Exit Liability Pensions reserve LPF Unfunded Pensions reserve Designated – Emergency Assistance Fund and committed projects

16,17 16,17 16,17 16,17

732,539 (119,000) 141,715

644,773 (325,409) (150,000) 48,444

Total unrestricted funds Restricted

16,17 16,17

755,254 1,352,500

217,808 632,792

Total Funds 2,107,754

850,600

These financial statements were approved by the Trustees on 14 September 2023 and signed on their behalf by:

Helen Roxburgh Trustee The notes on pages 49 to 66 form part of these financial statements.

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49 Victim Support Scotland Annual Report and Accounts 2022-23

Statement of Cashflows For the year ended 31 March 2023

Notes 2023 £ Cash flows from operating activities

2022 £

18

926,324

116,757

Net cash provided by operating activities

926,324

116,757

Cash flows from investing activities: Purchase of fixed assets Interest and dividend income

(333,172) 3,473

821

Net cash (used in)/provided by investing (329,699)

821

Change in cash in the reporting period

19

596,625

117,578

Total cash and cash equivalents at the beginning of the year

19

1,549,535

1,431,957

Total cash and cash equivalents at the end of the year

19

2,146,160

1,549,535

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50 Victim Support Scotland Annual Report and Accounts 2022-23

Statement of Cashflows For the year ended 31 March 2023

Notes 2023

£ Cash flows from operating activities

2022 £

18

926,324

116,757

Net cash provided by operating activities

926,324

116,757

Cash flows from investing activities: Purchase of fixed assets Interest and dividend income

(333,172) 3,473

821

Net cash (used in)/provided by investing (329,699)

821

Change in cash in the reporting period

19

596,625

117,578

Total cash and cash equivalents at the beginning of the year

19

1,549,535

1,431,957

Total cash and cash equivalents at the end of the year

19

2,146,160

1,549,535

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51 Victim Support Scotland Annual Report and Accounts 2022-23

Notes to the financial statements 1. Accounting policies

Going concern

Basis of accounting These financial statements are prepared in accordance with 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) (Charities SORP (FRS 102)).

Victim Support Scotland is a public benefit entity. The financial statements have been prepared in accordance with applicable accounting standards, Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

The financial statements have been prepared under the historical cost convention as modified by the revaluation of investment assets.

These are prepared in sterling, rounded to the nearest pound.

These financial statements contain information about Victim Support Scotland as an individual charity and do not contain consolidated financial information including Victim Support Enterprise Ltd, which was a wholly owned dormant subsidiary, as the results and net assets are not material to the group as a whole.

Victim Support Enterprise Ltd was wound-up during 2022/23.

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The Board considers it appropriate to prepare the financial statements on a going-concern basis. In reaching this view, the Board has considered the charity’s key source of income, being the Victim Centred Approach Fund grant from the Scottish Government. The Scottish Government has advised that the charity has been awarded £18,173,085 over the 3-year funding period 2022-2025, i.e. £6,057,695 per annum. Financial year 2023/24 is therefore the second year of this funding period with a further year to 2024/25 as part of this funding. The Board considered the risk associated with the Scottish Government Victim Surcharge Fund funding to support the VSS Emergency Assistance Fund and noted the increased funding and lower level of risk to VSS arising from this. In addition, the Board has considered the budget prepared for financial year 2023-2024, with projections to 2024-2025, together with the level of reserves held.

The trustees recognise the need to supplement this with other sources of income for specific projects.

Income Donations and legacies and investment income are included in the year in which they are receivable, which is when the charity becomes entitled to the resources.

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52 Victim Support Scotland Annual Report and Accounts 2022-23

Notes to the financial statements (continued) 1. Accounting policies (continued)

•

Income (continued)

•

Income from charitable activities, including government grants, and other trading activities is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and the amount can be measured reliably.

•

Such income is only deferred when: • •

The donor specifies that the donation must only be used in future accounting periods; or The donor has imposed conditions that must be met before the charity has unconditional entitlement, and these conditions have not yet been met.

•

Expenditure on raising funds is the costs associated with attracting donations & legacies.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities, those costs of an indirect nature necessary to support them and an allocation of governance costs.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.

All costs are allocated between the expenditure categories of the SoFA in full on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly or using another appropriate basis.

Donated services and facilities

Foreign currency transactions

The volunteer time is not recognised in the accounts, but the hours donated are quantified in the Trustees’ annual report.

Transactions in foreign currencies are recorded using the rate of exchange ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated using the rate of exchange ruling at the balance sheet date and the gains and losses on translation are included in the statement of financial activities.

Expenditure All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay. All costs have been directly attributed to one of the functional categories of expenditure in the Statement of Financial Activities. The charity is not registered for VAT and accordingly expenditure is shown gross of irrecoverable VAT.

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53 Victim Support Scotland Annual Report and Accounts 2022-23

Notes to the financial statements (continued) 1. Accounting policies (continued)

the transfer of funds to a third party in the future and the amount due to settle obligations can be measured or estimated reliably.

Creditors are recognised at their settlement amount.

Fixed assets Tangible fixed assets costing more than £5,000 are capitalised and stated at cost and depreciated over their useful economic lives at the following rates:

Operating lease agreements

Leasehold Improvements

Straight line over remaining lease term

Fixtures and Fittings

20% straight line

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against income on a straight-line basis over the period of the lease.

Computer and Office Equipment

33.3% straight line

Pensions In this financial year Victim Support Scotland contributed the following employer contributions to a Standard Life Group Pension Scheme at the following rates:

Investments Investments are a form of basic financial instrument and are initially recognised at cost and subsequently measured at their fair value at the balance sheet date by reference to the Stock Exchange mid prices. Realised and unrealised gains and losses are charged or credited in the statement of financial activities. The charity has no complex financial instruments and as the value of investment is not material to the charity, investments do not present a material financial risk.

•

Cash and cash equivalents comprise cash at bank.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Creditors

• •

8% of gross salary for those staff who had employee contributions of 2%; 9% of gross salary for those staff who had employee contributions of 3%; and 10% of gross pay for those staff who had employee contributions of 4% or more.

Employee benefits

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in

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54 Victim Support Scotland Annual Report and Accounts 2022-23

Notes to the financial statements (continued) 1. Accounting policies (continued)

Critical accounting judgements and estimation uncertainty

Termination payments All termination payments made in the year are recognised in expenditure in the Statement of Financial Activities. If there is a demonstrable commitment at the year-end either to terminate the employment of staff or provide termination benefits as a result of an offer to encourage voluntary redundancies such payments will be recognised as a liability and as expenditure. In this instance termination benefits will be the best estimate of the expenditure required to settle the obligation at the reporting date.

In preparing the financial statements, the Trustees are required to make judgements, estimates and assumptions, which may affect reported income, expenses, assets and liabilities. The estimates and associated assumptions are based on historical experience and other factors considered relevant. Actual results may differ from such estimates. Judgements made in preparing these financial statements comprise: •

Financial instruments

• •

The charity only enters into basic financial instruments. Financial assets are initially measured at transaction price and subsequently held at cost, less any impairment. Financial liabilities are initially measured at transaction price and subsequently held at amortised cost.

•

Taxation The Charity is recognised by the HMRC as a charity for the purposes of the Corporation Tax Act 2010 part II and is exempt from income and corporation tax on its charitable activities.

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The applicability of the estimated useful lives of fixed assets used to calculate the period over which depreciation is applied.

The review of fixed assets for impairment or obsolescence.

The assessment of leases to determine whether the risks and rewards of ownership remain with the lessor or are transferred to the Charity.

The value of the unfunded pension liabilities in respect of Compensatory Additional Years awarded to former employees is determined using an actuarial valuation. The actuarial valuation involves making assumptions about discount rates, mortality rates and future pension increases. Due to the complexity of the valuation, the underlying assumptions and the long-term nature of the liabilities, such estimates are subject to significant uncertainty. In determining the appropriate discount rate, management considers the current rate of return on a high quality corporate bond of equivalent term and currency to the liabilities. The mortality rate is based on publicly available mortality tables. Future pension increases are based on expected future inflation rates.

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Governance and Finance

55 Victim Support Scotland Annual Report and Accounts 2022-23

Notes to the financial statements (continued) For the year ended 31 March 2023 2. Income

Unrestricted 2023 £

Total 2023 £

Total 2022 £

Donations & Legacies Donations 8,136 8,136 Grants of a general nature -

21,298 2,650

Total donations & legacies income

8,136

23,948

8,136

Restricted 2023 £

-

2022 total comprises £23,531 of unrestricted income and £417 of restricted income.

Charitable Activities Government & LA grants Scottish Government – revenue Scottish Government – health & wellbeing Aberdeen City Council Aberdeenshire Council Angus Council City of Edinburgh Council Dumfries & Galloway Council East Ayrshire Council Glasgow City Council The Highland Council Inverclyde Council North Lanarkshire Council Orkney Council Scottish Borders Council South Ayrshire Council Scottish Lanarkshire Council West Dunbartonshire Council Foreign & Commonwealth Office Trusts Total charitable activities income

6,157,695

-

6,157,695

4,951,186

-

968,575 7,336 8,400 27,027 11,057 4,000 6,302 2,474 16,000 10,000 18,883 8,240 2,608 40,083

968,575 7,336 8,400 27,027 11,057 4,000 6,302 2,474 16,000 10,000 18,883 8,240 2,608 40,083

420,000 14,522 1,320 7,800 15,958 10,840 6,277 4,000 6,850 2,469 16,000 10,000 4,017 16,480 25,00

6,157,695

1,130,985

7,288,680

5,512,719

2022 total comprises £4,976,186 of unrestricted income and £536,333 of restricted income.

Other trading activities Room hire

8,565

-

8,565

13,614

Total other trading activities income

8,565

-

8,565

13,614

Investment income Bank interest Dividends

3,473 -

-

3,473 -

818 3

Total investment income

3,473

-

3,473

821

6,177,869

1,130,985

7,308,854

5,551,102

2022 total comprises £13,614 of unrestricted income.

2022 total comprises £821 of unrestricted income.

Total income and endowments

Governance and Finance

56 Victim Support Scotland Annual Report and Accounts 2022-23

Notes to the financial statements (continued) For the year ended 31 March 2023 3. Direct Charitable Expenditure Unrestricted 2023 £

Restricted 2023 £

Total 2023 £

Total 2022 £

Direct – Relating to Victim & Witness Service Salaries & staff cost Volunteer costs Office accommodation costs Office running costs Publicity & advertising Conferences & training Legal fees Redundancy & termination payments Consultancy Victims’ Fund costs Other costs

52,005 9,166 -

2,509,350 66,656 284,020 182,780 9,588 190 31,000 15,017 404,405 2,688

2,561,355 75,822 284,020 182,780 9,588 190 31,000 15,017 404,405 2,688

2,483,109 58,293 283,263 207,659 9,860 4,208 3,110 15,886 29,751 331,703 5,569

61,171

3,505,694

3,566,865

3,432,411

-

17,586 20,473 -

17,586 20,473 -

450 17,736

-

38,059

38,059

18,186

61,171

3,543,753

3,604,924

3,450,597

Relating to Specific Funded Projects Salaries & staff costs Other costs – equipment & service user Legal fees

Total direct charitable expenditure

2022 total comprises £39,077 of unrestricted expenditure and £3,411,520 of unrestricted expenditure.

Governance and Finance

57 Victim Support Scotland Annual Report and Accounts 2022-23

Notes to the financial statements (continued) For the year ended 31 March 2023 4. Indirect Charitable Expenditure Unrestricted 2023 £

Restricted 2023 £

Total 2023 £

Total 2022 £

Indirect charitable activities Salaries & staff costs Office accommodation costs Office running costs IT systems/equipment upgrade Publicity & advertising Staff training & conferences Legal fees Consultancy Depreciation Governance costs (note 5) Other costs Interest expense on LPF debt

950,216 178,787 327,592 440,035 217,500 17,277 51,093 144,678 36,710 57,339 56,591

-

950,216 178,787 327,592 440,035 217,500 17,277 51,093 144,678 36,710 57,339 56,591

860,565 123,191 50,342 343,825 37,819 67,997 17,699 178,867 22,890 9,684 (6,123)

Total indirect charitable expenses

2,477,818

-

2,477,818

1,706,756

5.

Governance costs

2023 £

2022 £

Executive Board expenses Audit fees Staff salaries Other costs

1,064 11,932 13,223 31,120

262 8,638 13,990 -

Total 57,339

22,890

2022 total comprises £1,706,756 of unrestricted expenditure.

2022 total comprises £22,890 of unrestricted expenditure.

6. Net income/(expenditure) for the year This is stated after charging 2023 £ Depreciation 36,710 Audit fees 11,932 Lease payments 589,277

2022 £ 8,638 283,143

Governance and Finance

58 Victim Support Scotland Annual Report and Accounts 2022-23

Notes to the financial statements (continued) For the year ended 31 March 2023 7. Analysis of staff costs, Director remuneration & expenses and the cost of key management personnel Management Service Support Based & Office Staff Staff 2023 2022 £ £ Wages & salaries Employers NI Pension costs Pension exit debt Total Staff recruitment & expenses Total

792,042 97,764 55,083 382,000

2,133,906 172,952 190,862 -

2,925,948 270,716 245,945 382,000

2,791,873 240,101 218,391 33,800

1,326,889

2,497,720

3,824,609

3,284,165

59,251

60,216

119,467

110,358

1,386,140

2,557,936

3,944,076

3,394,523

Average number of employees during 2023 was 107 (FTE 93) (2022: 105 FTE 93) of whom 27 (FTE 25) were support staff (2022: 19 (FTE 18).

Number of employees earning over £60,000: Management Support Band 2023 2022 £60,000 - £70,000 £80,000 - £90,000

1 1

1

As shown above, 2 employees received emoluments in excess of £60,000 during the year (2022: 1). The pension costs for the 2 employees earning over £60,000 in the defined contribution scheme was £17,781 (2022: £18,120).

Additional payments of £6,380 were made to LPF with respect of ex-staff (2022: £6,380 – for 2 exstaff).

In 2017/2018 a withdrawal agreement was signed with LPF to exit the scheme and an exit debt was agreed – see note 22 for more details. Full repayment of the outstanding debt was made in 2022/23 - £382,000.

For other employees VSS contributes to a defined contribution scheme. The pension cost charge for the year for the defined contribution scheme amounted to £245,945 (2022: £218,391).

No remuneration has been paid to the trustees in the current or prior years. Travel and subsistence expenses of £1,064 (2022: £Nil) have been reimbursed to 2 Trustees during 2022/23 (2022: None). Trustee indemnity insurance of £Nil (2022: £Nil) has been charged for the year to cover loss to the charity and the trustees as a result of any negligence or default of the trustees.

The key management personnel of the charity are deemed to be the board directors, Chief Executive Officer and the Directorate. The total employment benefits of the key management personnel were £278,340 - for 4 staff (2022: £221,497 – for 4).

Governance and Finance

59 Victim Support Scotland Annual Report and Accounts 2022-23

Notes to the financial statements (continued) For the year ended 31 March 2023 8. Tangible fixed assets Leasehold Computer & improvements office equipment £ £

Fixtures & fittings £

Total £

Cost At 1 April 2022 128,637 295,906 49,674 474,217 Additions 266,360 66,812 333,172 Disposals (105,909) (25,698) (131,607) At 31 March 2023

289,088

362,718

23,976

675,782

Depreciation At 1 April 2022 128,637 295,906 49,674 474,217 Charge for the year 19,124 17,586 36,710 Released on disposal (105,909) (25,698) (131,607) 31 March 2023

41,852

313,492

23,976

379,320

Net Book Value At March 2023 247,236 49,226 296,462 At March 2022

-

-

-

-

Listed investments 2023 £

2022 £

At 1 April Unrealised gains/(loss)

318 42

348 (30)

Market value at 31 March 360

318

9. Investments

Subsidiary undertaking Investment in VS Enterprise

Issued and unpaid of £1

0

Until 28 February 2023, Victim Support Scotland owned 100% of the issued share capital of Victim Support Enterprise Ltd, a company registered in Scotland, company number SC407507.

The company suspended trading in 2013/14 but remained a dormant company until 28 February 2023, when it was dissolved.

Governance and Finance

60 Victim Support Scotland Annual Report and Accounts 2022-23

Notes to the financial statements (continued) For the year ended 31 March 2023 10.

Debtors

2023 £

2022 £

Grants receivable 435,575 Prepayments 82,841 Other debtors 2,136

125,380 107,004 2,126

Total 520,552

234,510

11. Creditors: Amounts falling due within one year

2023 £

2022 £

Trade creditors 435,936 Taxation & social security 86,359 Accruals 83,220 Lothian Pension Fund exit debt repayment Dilapidations creditors Deferred income 39,264 Pension contributions 25,033 Other creditors 20,468

98,796 109,464 46,156 33,800 35,000 80,268 21,955 20,215

Total 690,280

445,654

Deferred income 2023 £

2022 £

Opening balance Released in the year Deferred in the year

80,268 (80,268) 39,264

13,074 (13,074) 80,268

Total 39,264

80,268

Deferred income relates to income received from five local authorities which is yet to be spent.

Creditors: Amounts falling due after one year

2023

£ Lothian Pension Fund exit debt repayment

-

2022 £ 291,609

Annual repayments of £33,800 are due for 20 years – first repayment in 2017/2018. An additional voluntary repayment of £125,000 was made in 2020/21 and the remaining balance was repaid in 2022/23.

Governance and Finance

61 Victim Support Scotland Annual Report and Accounts 2022-23

Notes to the financial statements (continued) For the year ended 31 March 2023 13.

Provisions for liabilities and charges

2023 £ Opening balance Released in the year Provided in the year

2022 £

46,500 -

81,500 (35,000) -

Total 46,500

46,500

14. Commitments under operating leases At 31 March 2023 the charity had total future minimum lease payments under non-cancellable operating leases as set out below: Land and buildings Other £ £

Total 2023 £

Total 2022 £

Total operating leases payments: Within 1 year Within 2 to 5 years More than 5 years

165,623 406,507 334,240

10,140 38,025 -

175,763 444,532 334,240

153,556 79,126 -

Total

906,370

48,165

954,535

232,682

Carrying amounts of financial assets

2023 £

2022 £

Financial instruments measured at fair value through the statement of financial activities

360

318

Carrying amounts of financial assets

2023 £

2022 £

15. Financial instruments

Financial liabilities measured at fair value through the statement of financial activities

119,000

150,000

Financial liabilities measured at fair value through the statement of financial activities comprise the unfunded pension liability.

Governance and Finance

62 Victim Support Scotland Annual Report and Accounts 2022-23

Notes to the financial statements (continued) For the year ended 31 March 2023 16. Movement in funds

Balance at Actuarial Gains/

31 March Gains/(losses) losses in

2022 Income Expenditure Transfers on pension investments

£ £ £ £ £ £ Restricted funds Victim & Witness Services 279,136 162,410 (3,323,753) 3,161,344 Foreign and Commonwealth Office 2,684 Scottish Government – Glasgow 282,264 (28,868) SG – CivTech Challenge 435,575 SG – Victims Surcharge Fund 533,000 (220,000) Victims Fund – Savelives 2,500 Others 66,208

632,792 1,130,985 (3,543,753) 3,132,476 Unrestricted funds General fund 644,773 6,177,869 (2,482,398) (3,607,746) 42 Designated fund – Victims’ Fund 48,444 4,671 Designated fund – Committed Projects 88,600 LPF Unfunded Pension Reserve (150,000) 31,000 LPF Exit Liability Reserve (325,409) (56,591) 382,000

217,808 6,177,869 (2,538,989) (3,132,476) 31,000 42

Total funds 850,600 7,308,854 (6,082,742) 31,000 42

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Balance at 31 March 2023 £ 279,137 2,684 253,396 435,575 313,000 2,500 66,208 1,352,500

732,540 53,114 88,600 (119,000) 755,254 2,107,754

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Governance and Finance

63 Victim Support Scotland Annual Report and Accounts 2022-23

Notes to the financial statements (continued) For the year ended 31 March 2023 16. Movement in funds (continued) At 31 March 2023 the charity had total future minimum lease payments under non-cancellable operating leases as set out below

Balance at Actuarial

31 March Gains/(losses)

2021 Income Expenditure Transfers on pension

£ £ £ £ £ Restricted funds Victim & Witness Services 279,136 236,950 (3,393,784) 3,156,834 Foreign and Commonwealth Office 2,684 Scottish Government – Glasgow 300,000 (17,736) Victims Fund – Savelives 2,500 Others 66,208 -

Gains/ losses in investments £

Balance at 31 March 2023 £

-

279,136 2,684 282,264 2,500 66,208

350,528

536,950

(3,411,520)

3,156,834

-

-

632,792

Unrestricted funds General fund Designated fund – Victims’ Fund LPF Unfunded Pension Reserve LPF Exit Liability Reserve

565,682 56,003 (161,000) (365,332)

5,014,152 -

(1,751,956) 6,123

(3,183,075) (7,559) 33,800

(30) -

11,000 -

644,773 48,444 (150,000) (325,409)

95,353

5,014,152

(1,745,833)

(3,156,834)

(30)

11,000

217,808

Total funds

445,881

5,551,102

(5,157,353)

-

(30)

11,000

850,600

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Governance and Finance

64 Victim Support Scotland Annual Report and Accounts 2022-23

Notes to the financial statements (continued) For the year ended 31 March 2023 16. Movement in funds (continued) Restricted funds represent income received where the donor has imposed restrictions as to how the monies shall be used. These include: Victim & Witness Services: • People affected by crime feel supported and assisted by Victim Support • People affected by crime can access other appropriate services through Victim Support • Victim Support’s services assist victims and witnesses to participate in the criminal justice process • Criminal Justice and social policy development addresses the needs of people affected by crime • Staff and volunteers receive the training and management support they require A listing of the funds received is detailed in note 2 – the grants awarded include Local Authority funding, Anti-social behaviour project funding and other specific project funding.

Other Funds: • Foreign and Commonwealth Office – for the provision of assistance to Scottish families as a result of murder abroad • Health & wellbeing Fund – this fund is to be allocated to meet VSS’ additional needs during the Covid pandemic • Victims Fund – Savelives – these are funds specifically meeting the immediate needs of individuals affected by economic and domestic abuse • Others – this represents several smaller, less active projects, details of which can be obtained from the Registered Office The following transfers were made: • Transfer from unrestricted to designated in respect of VSS’ Victims’ Fund to cover future payments on applications received by 31 March 2023 but which had not been paid out by that date • General Fund transfer from unrestricted to restricted during the year to cover the deficit of funding on victims and witness services 17. Analysis of Net Assets (between restricted and unrestricted funds) Tangible fixed assets & investments £

Other net assets £

Total 2023 £

Total 2022 £

Restricted funds Unrestricted funds – general Designated – Victims’ Fund Designated – Committed Projects LPF Unfunded Pension Fund LPF Exit Liability Pension Fund

296,832 -

1,055,678 732,540 53,115 88,600 (119,000) -

1,352,500 732,539 53,115 88,600 (119,000) -

632,792 644,773 48,444 (150,000) (325,409)

Total

296,822

1,810,932

2,107,754

850,600

Governance and Finance

65 Victim Support Scotland Annual Report and Accounts 2022-23

Notes to the financial statements (continued) For the year ended 31 March 2023 18. Reconciliation of net income to net cash flow from operating activities 2023 £ Net income (Decrease) in pension liabilities Depreciation charge (Gain)/loss on investments Interest income in investing activities (Increase)/decrease in debtors (Decrease)/increase in creditors (Decrease) in provisions

2022 £

1,226,154 (325,409) 36,710 (42) (3,473) (286,042) 278,426 -

393,719 (39,923) 30 (821) (117,882) (83,366) (35,000)

Net cash provided by in operating activities 926,324

116,757

19. Analysis of movement in net funds At 1 April 2022 Cashflow £ £ Cash at bank

1,549,535

596,625

At 31 March 2023 £ 2,146,160

20. Pension disclosures Compensatory Additional Years (CAYs) VSS has unfunded pension liabilities in respect of CAYs awarded to former employees. At 1 April 2018 there were liabilities in place for 2 former employees. An actuarial valuation of this liability was conducted by LPF’s actuary using the projected unit credit method of valuation.

Financial assumptions

2023 2022 % % Pension increase rate 2.95 3.20 Discount rates 4.75 2.70 The retail price inflation assumption has been set by taking the difference between the yields available on conventional gilts and index linked gilts at a duration consistent with that of employer’s benefit obligation.

Governance and Finance

66 Victim Support Scotland Annual Report and Accounts 2022-23

Notes to the financial statements (continued) For the year ended 31 March 2023 20. Pension disclosures (continued) 2023 £

2022 £

CAY liability at 1 April Actuarial gain/(loss) on pension scheme

(150) 31

(161) 11

CAY liability at 31 March

(119)

(150)

The charity estimates that it will contribute approximately £7,024 with respect to CAYs for the two remaining former employees in the next financial year.

21. Contingent liability There is a potential contingent liability with respect to the exit agreement with LPF. The cessation debt was valued at £1.343m and the agreed exit debt was set at £676k. The exit agreement includes an anti-embarrassment clause. If VSS receive in any one year more than £101,400 of unrestricted income, that the trustees are not legally required to use for the furtherance of the objectives of the charity, the repayments to LPF will increase. This will only be applied if the increased repayments do not make VSS balance sheet insolvent. This will be assessed on an annual basis.

If VSS’s financial position improves, within these parameters, a maximum additional amount of £667k may be reclaimed over the repayment period of 20 years.

There is a potential further contingent liability with respect to grant funding from the Scottish Government for capital items. The Scottish Government reserves the right to request reimbursement of the proceeds or portion thereof, of any assets disposed of within a 5-year period, subject to a £1,000 deminimus.

22. Related Party Transactions During the year, the charity received £7,126,270 (2022: £5,371,185) of income from the Scottish Government, an organisation in which Trustee, Paul McGuigan, works as a Policy Manager.

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