REGISTERED CHARrrY I¥UMBER: 1049826 R¢port of tht Trusttts and Audited Fin*ncial Ststen*nts for the Year Ended 31 Marrh 2025 for Rape and Seiual Abuse Support Centre {Cbesbire and Mersey5idt) Rape a4d Sexual Abuse Support Centre (Cbeshire *Dd Mersyside) Content5 ofthe FiTr8llCi21 StstemeDts for ihe l'ear ERded 31 ￿l8￿r(h 202.$ P*ge Report oftht Trustees 1 ￿ 6 Report of ibe llldependenl Audilor5 7 10 10 Statement of Financial ActiTrilies Balance Sheet 12 Cash Flow StateD*nt Notes to the C￿h Flow Statew*D¢ 14 Noles to the FiD￿cIal Statements 15 to 26 Detailed StstemeL¢ of Fin*nciaJ Acri*ities 27 10 28 Rape Sexual Abuse Support CeDtrt (Cbe$hire 4Dd Merse>'sidel Report of the Trnstees for the Year Ended 31 M*rcb 202$ The trustees Present report with the fi[w￿la1 siaiemeots of the chty for the year ended 31 March 2025. The tnmees have adopted the provisiots of A¢¢ounting aud Reporting by Chatiti¢s". S￿lement of Recommended Pracliee applicable 10 charities preparing their accounts in accordance with the FinaDciaJ Report￿8 Standard aPpli￿b]C iti the UK and Republic of eland (FRS 1021 (effecTive l January 2019). OBJECTtVES AND ACTIV￿lEs Obje¢tive5 and ain Serrices RASASC offers a rang¢ of servi¢es to adults and c￿'ldren hav¢ been affected by sexual violence 1￿ch￿ll￿. - Inforn]ation Line - llldependeni Sexual Viol¢ll¢¢ Advisots - ChildT¢n & Young Peoples Independeni Sexual Violence AdVI￿[S Specialist Counselling - Specialisi Clll"Idren & Young People's Counselling - Group Work - Trai￿llg io professionals and public Mi55iott Statement Ra￿ aDd S¢xual Ab￿se Suppon Centre aims to be a centre of excellen¢¢ in the provision aod delivery of services inth'viduals and fami.lies who have been affected by sexual violence. We bekn'eve thai sexual violence is 8 Cause aN1 Coll5￿￿e￿e of gender inequaliry 2nd work to feminisl pri￿￿>21S througbow our smice dehvery. Service Aims - To mainthin a tree and collfidenlial service. *hi¢h is therapeuiic and educatiODal. - To provide the ehotce of ￿'Omen only space in all aspecls of our servi¢¢ d¢lii¢ry. - To Tespect the rights of womeo men and young p￿PIe who access our seTVi¢¢. - To support clients in making decisions througb eounsellitig and inforn)ation. - To iaise awareness of issues relaied to Sex￿71 violence. - To maintain ¢onfidentialiry, allowing service users kn trust the service we offer. - To evaluate the service on a Tegular basis and to develop the service in Tesw)nse to the of our clients, where Possible. Charitab5e Objects The objecis of the service are- l. To relieve the physical, mental and emotional distress of peopl¢ from Cheshire and Merseyside and surrounding ar¢# wkn have experiellced any fomi of sexual violence. 2. To relieve the dis￿¢$S of Telatives aryl th.ends of victuns throu￿ the provision of CQUDselling al￿ swrt. Publi( beDefi¢ In seiting our objeclives and plannitig our a¢￿VIlle5. our TnLsiees have ￿VeTh caTethl consideraiion io the ChaTity Commission's general guidance on public benefit. including the guidance l)ublic benefii ". nuM)in8 a chan.ty (PB2)' PJg¢ I R8pe and Sexual Abuse Support Celltre (Cheshire and Merse!'5id¢) Rtport of tbe Trustees for th¢ Year Ended 31 March 202.$ ACHIEVEMENTS PERFOILMANCE Charttable activitie5 The c1￿lty hos achieved its objectives by TeceiTring ?8iO inth"vidual Yeferrnls for survivors of sexual violence. DurÉng the course of the y¢ar 3600 ￿0p]e have been supported by ourselves. These referrals were processed by our PathTh7y Navigator Team ard would be offered one or nx)re of the followryllg services." Indk7Trcnd¢Dt Sexual Advi50r Sw)poo Sp¢ciab"si therapy, Support Group. and or InfornMtion Line Signp)snn8 and siipport. The Inf¢)TnMU"on Lll￿ (yeD Motthy to Friday 9.(M) till 4.(KJ pmvith'ng advice. infonnatio￿ and signposting. Our impact We have offered 9260 coun5elling sessio￿$ and 2417 initsal assessmenis and 7403 ISVA SUPFrfTrrt sessioLs. Our seTrice users Tepon that 990/0 feel better inforn]ed atxiui the Criminal Jugic¢ S￿le￿[ 950/0 feel more confident, 860/0 felt that our service had aided th¢ir r¢covery from traun]a and 890/0 felt an inwroved qull￿ty of life. 9W/• were ￿tSfied with our service and would Tecommend to others. FINANc￿L REVIEW FiDan¢ixl positioD Tbe charity bas a deficit in the year of £80.843. however, the overall reserves of the chanry remain u) suTph￿. Prin¢ipal fvThding sources The charity mainly Tekn"es on fiwding obtsined from national aDd kycal government by applicatlOD for specific projects aDd Work and bas secured contra¢is to ￿'0[k in parthership Mryth local Sexual Assauli R¢feTTal Centres to deliver a 5eamlcss aftercare seryice in Cheshtre East. Cheshire West & City of Cheslet. Halton. Know'sley. Si Helens & w￿Ing10n. The Aft¢reare provision is jointly funded by Local Authorities. NHS EngtarMI. Clthire Poli¢¢ and Crime Commissioner aNI M¢rseyside Pob¢¢ and Crinr Comm￿l0ner. NatiODal goverDm¢ni fimthng comes from the MOJ Rape Suppn Fund. Investment policy objectives The In￿le¢S have decided that swplus fiwds sknuld be dep)sited Trn an accouw to nwimise income. flexibility and se¢urity of capitsl. sU[ph￿ fimds are dep)sited in a of k)ng and short ierni accowits. R¢*rves policy The trusle¢s have decided. beca￿ of the dep¢ndeDce on ¢xien)al doM)rs. to set the le￿.¢1 of required Unrestrict￿ reserve5 at all amount equival¢nt io three io six months r¥Jnning costs. Unrcsttietrd and restricial reserves arc £682,612. The minimum level of reserves required to meet six months nulning ¢osts are £6(KTr.OIM). These rescryes will also ejable us to meet redundancy costs. The reseNes will k used to Contin￿ io PD)vide services as fimdillg agree￿￿n[S come to an end. GolDg concern The TnLStees aTe contillually reiiewing ibe operdts'ons of the cbarity a￿1 its abiliry io deliver its objects. We have secured 2 Aftercare Contra¢ts. one from c￿eSh￿e PCC that is In Year Four of a 5 Year tern) and one in parn)ership with Merseyside RASA that stsned itk April 2023 for 3 yetf5 with an opportunity to extend lor a fuTther 2 years. We believe that ihis means thai the ¢hariry is a gotng concern and there ar¢ no immedi&* risks. STRurfuRE. GOVERNAI¥CE AND MAYAGEMEYr Governing document The chatity is ¢ontyolled by its governiog document. a deed of trwsi 8nd constitutes an unit￿[Porat¢d chatiry. The chattty was sel up on 13th October 1995 and is governed by ils ndes adopted on that date. as amended on 2nd All8￿$t 2000. 18ih September 2(K>I. 10th Ma). ?005 and 10th Sepiember 201.3 . The ¢han'iy op¢ratrs under the name Rape ar¥J S¢xual Abuse Support Centre {Chesbire & Merseysidel, abbreviaied io RASASC. We are a regislered charity that Works with pe4wle affecied by sexual viol¢n¢e. Page 2 Rap¢ •Dd Sexual Abuse Support CeBtrc (Che5bire 4Dd M¢rse1'5id¢) Report of tbe Trustees for the Ytar Ended 31 M*rcb 202$ STRUCTURE. COVERNkNCE AWD mANAGEME￿T Rerrnitment and #ppointment of Dew trn5tees All committee members retire from the 01￿ce at the end of the T￿xI Al￿￿al General Mtttmg after the date on which they came inio office, bui may be re-elected or re-apFM)inied. Page 3 Rape *Dd SeTh*l Abuse Support Centre (Cheshire and .Mtr5e)side) Report of the Trustees for tbt Year Ettded 31 M*rch 202$ STRucfuRE. GOVEILNANCE AND MAI%AGEMENT OrgaDisational structure IL4SASL is a regisiered charity (1049826) esthblished in IW5 to provide ad￿Ce. suprK)rt aty] counselling to Me￿ NDmen amd young people who haN'e b¢en affected by any forn] of sexual violence. We provide smices througlK)ui Cheshite and Mers¢yside, w&th centres based in Cheshire ￿1. cheskn.re W¢sL Halton, Si Helens. Knowsley and Warringtorn We aim to ensure accessibility across ow commissioned footprinl and as swh, in adth.tion lo these ceDlres. we also deliver services in all OUTreacb capacity I￿al colljmunity 5etimg5. sueh &$ health & chllthen'5 centres. The staff team is led by ihe Operations Director and consist of a Therapy Service5 Director. ISVA Manager. Training Manager, & Health & Safely Matmger, Childrens Se￿1¢e Manager WIM) over5tt a diverse stslTteam of 42 salaried 10 sessional counscllots who proTridc a uid¢ tange ol inteiv¢niiolls io individua]s and famihes who bav¢ ken aff¢¢ied by sexual violence. We employ Independeni Sex￿1 Violence Advisois io PToside rapid r¢sponse interveniions. adv￿acY and support with criminal justice, health and S(￿la1 inlerYeDtions to individuals across all COmTnissioned areas. RASASC provid¢ an infonllkiion line, reeu]arly updaied website with ￿fll1 links. adv(xacy: sw>porL speciajist counselling. group Work: and advice lo over 2850 people per yt3T. P4y Policy & Statement RASASC is con]mitted to ensuring that our pay IcN'els ate sel to support d¢liN¢ry of our aill￿ and and i11￿￿trate effective use ol.our chan'table lunds. Our Board are con)mill¢d io enSurll￿ thal every employee is paid a living wage as sei by the Living Wage Commission. The chariry publishes ih¢ sa]ary of the Chief Executive within its aDnual report. The twmber of staff paid oveT £60,(K)O is also pubhshed in accordanLe with ihe charity accounting SORP 2￿5 requireme￿$. Cutr¢ntly nil. Truslees are also committed io being tyanspareni alx)ut salary scales E&)th within and Outside th¢ OTganisatioD. Keeping the highest salary, Iio moTe ihan 3: I ratio to the m¢dian salary. Diieclor Ixvel pay is reNiewed on a bi- annual basis atKI is subject ￿ apwTrval by the Board 0[Tru￿eCs. All other slaff posts are reviewed on an annual basis by the Senior Managemeni Tea Salaries reviews and seales will take into account folk)wing: How any decision migbt llDPaCt on the ovetall pay kK>liey for all especially where a *emunerntiOll raiio, is io pl The t￿e of skiils. experience, competences ￿ meet the ch￿Iry needs A sigmficant irKrease in responsibtlities QT major change in job descripiion The charity's currenl strategic plan and how this might affect fjJtUTe needs The charity's ability lo pay, now aDd ill the future An a5sessmeni individual's ￿rforManCe agaill￿ eX￿¢￿tiOnS. where ￿ssible Thith cleat eviden¢¢ atxl rargets Appropriate aTr7ilable inf0m￿tiOn on sa]ary levels in oiher commercial businesses and cban.ties Telative to size. budgets. responsibilities. l.e.. Benchmarking against other local cbatiiies. The nature of the NrydeE 'employment otTer' pay is oniy one Imrt ofthe package (th￿ migbi include add'ttional benefits or less maEerial factors such as woik-life b&lan¢e. flexibiliry. less PTessure. elc. The charity's track record ID recruiting d￿j retaining hi8h-perlonJ)in8 Staff. The likely i]llpa¢i of ally decision on the public reputhllon ofthe Charity. Board ofTru5tee5 RASASC is governed by a Board of Trustees wbieh ig res￿nsIble for governance of the organis#iion. Tru￿¢¢$ bTill8 a range of skill5 alld represeni a cross section of the ¢ommwiity. Managemeni Conunitttt Meeiings will b¢ held each quarter io oversee." f]nanc¢' $trat¢gy & developm¢nt' hutnan resource issues" nwjagemeni retM)ns. Sernce User Consult*tion & Actibism RASASC 1$ ¢onwiirted 10 gathering and aCt￿g uwn the feedback and OPiUiODS olthose who use our service. Inforn]ation will be gathered in both verbal and wriiien fonn. througb use of inth"vidual carc planning aDd rniew. evaluation forn￿. informal Ve￿al teedba¢k" ser%ice user ￿0￿p$ and ronm￿. and the Complaints PriKTdure. Cowlaiots will be responded to as per RASASC Conwlaints Policy. We Ih)Id a monthly sthkebolder forum meelin8 th11 is op¢n Io CUEieni and ex- *rvice ￿￿erS as w'ell &s OL the Lonwiuniry ar¢ inieresied ill the subJe¢i. Pa8¢ 4 Rape #Dd SexM41 Abuse Supp•rt Centrt (Che5hirt and Mer5ei'5ide) Report oftbe Trustees for the l.ur EDded 31 March 2025 STRUCTURE, GOITRNANCE AND MANAGEVAE Inforn]aiion will be collated ard reviewed regularly by the Senior ManJg¢meni Tea￿ wl¥) will identify trends ond themes for presenthiion and disLw&sion at Cornmittee Meetjngs with the Board of TTusl¢es. Client evaluaiion and fttdback Thill infiuence fut¥Jre seTriee deNelopment aThJ provision: BASASC will also ￿Spond io and inforni seTr7ce users of how their inpui has d¢temiiDEd su¢h developnheni. This will be done in eith￿ written or verbal forn)at a5 approp[ia￿. RASASC will A¢iivety seek clieni represenTation al comtnittee tnedings; to mainthjn safr and ethical practice this representative will be a forner user of BASASC sernces. RASASC wlll acttvely support seNice users. and fornier service useTS. to provide feedback and opinion to relevant stakeholders as oppropriaie. We will also sttk to make our clients aware of local a￿1 natsonal developments in re]ation sexual violellc¢ and will support them io feel enwweTed and euJbl¢d io contrllbu￿ io iDitiatsves where ever possible. IDduc¢itiD aDd tr¥iniTrg of new trustees All Tr￿sle¢S receive an inductlOD pack and adherE ￿ th¢ followin8 code of CODthxt as well as tskin8 Part in our in house iTaining course. Key m*llageMent remuDeratioD Key managemenl remu￿[8￿.0ll is for finance officer. Rebecca Heath and D&rectOT of (*erniioits, Julie Eva￿. Future developmeDt5 The chariry ¢onverted to a Charithble Incorporaied Orgamsalion (CIO) on 14th AW 2025. REFERENCE AND AD%IIYISTIL4TIVE DETAILS Rtgissered Charil). number 1049826 Principal 4ddress 4 Holrnesfield Road Wa￿ington Cheshire WAI 2DS Trustees T Renshaw (resign¢d 9.4.24) Dr L Walton William5 (rtsigDed 9.4.24) E Bean (te$l￿ed 9.4.24) Ms L Gardner ChaIrper￿n Miss S Skelton N B Brooks {apw)int¢d 10 4.24) Mrs K Joy lappoini¢d 10.4.241 Mrs R Gerrard lappoinled 10.4 24) J Bergen (appointed l.10.24) Chief Eiecutfive J EvaDS P4ge S Rape and SeTh•l Abuse Support Celltre (Ch¢shiT¢ and Merse)'5ide) Report of tbe Trn5tees forih¢ Yv4r EDd¢d 31 M*rch 2025 REFERENCE ￿YD ADMINISTRATIVE DETAIIS Audito Voisey & Co LLP 8 Winmarletgh Street Wa￿11181(￿l Cheshire WAI IJW Banker5 The CovoperatiV¢ Bank Flagsione EVENTS SINCE THE END OF THE YEAR Informaiion relating to evenls Since the end ofthe Ye￿ is given in the notes io the financial ststemeDts. AUDrroRS The auditors, Vojsey & Co LLP, will be proposed for revappoinima)t at the forthcornin8 AntsU￿ General Meetin8. STATEMENT OF TRUSTEES. RESPONSIBILITIES The mistees are responsible for PTepanng the Report of the Tru￿¢¢5 and fmancial sthiemenis in a¢cordance wilh applicable law and Unl￿d KingdomAccountin8 StsDdar&8 (United Kingdom Generally Accepted Accounting Pr￿tt¢¢). Charity law r¢quires the trusiees to prepare financial Stalen￿tS for each financial year. Under that law. the I￿Stee9 have elecied to prepare the financia] stateTneDiS in accordance with Uniied kn"ngdom Generalty Accepied Accounting Practice (Unikd ￿"ngdoM Accountsng SthDdartts' and applicable law). UndeT chariry law the trusi¢es rn￿1 not approve the fu￿nCIal statell￿ts unless they aTe satisfied thai they gike a trne and fair view of the slate of affairs of the chariry and of the incoming resourc¢s and applicanon of re￿)urCes. including Ehe incoEne and expenth'ture, of ihe charsty for that periLMI. In preparing th¢)5¢ finwKial stslanen15, the trustees are required to se1￿1 suitable a¢eounting w)licie5 then apply them consistently" observe the methods and principles ID the Charities SORP: make judgeEn¢nts and estima￿5 are reasonable and prudew: sta￿ ￿,hether applicable accourning stsndards hai'e been followe& subject ￿ any maleTi#l departures th"sclosed and explained in tbe financial stst¢meots: prepare the financial $thteme￿S on the goiDg concern basis ullle￿ it is Inapp￿pIlale to pTesunK that the charity will ¢ontsnue m business. The tn￿le¢S are Tesponsible for k¢q)ing prow a¢couniing record5 uthich disc105e P4ith reasonable accuracy at any lime ibe financial position of the charity and to enable them io ensure thai the finallcial stsiements ¢on4)ly ￿7th the Clthriiies Act 2011 and The cban.ty (Accounts and Reports) Re8u]aiioDS 2008. They are ajso rryonsible for saf¢guardin8 the 855ets ol the charity and h¢nce for tsking reasonable sieps foT Ihe PTeveDtson and defrction of fraud and other irre8ularits'es. Approved by order of board of trnstees on ....._.... .. .... aDd sI￿d on its behalf by. Ms L Garthier- Tn￿1¢¢ Page 6 Report of the Independent Auditors lo the Trustee5 of Rape and SeThal Abuse Support Centre (Cbfsbire and Merseysid¢) OpiDiDn We have audiied ihe finaneial stai¢menis of Rape and Sexual Ab￿Se sUp￿rt Centre (Cheshire and Merseyside) (Ihe '¢harity) for the year ended .1 l March 2025 Which comprise the Statemeni of Financial Activities, the Balance Sbeei the Casb F]ow Siatenlent and notes io th¢ fu)aDcial 518l¢m¢nts, iwluding a sunmnary ol sigmfi¢ani accounting poli¢i¢s. The financial reponing framework thai has been apphed in their preP￿all0￿ is applicable law and Unl￿d K￿gdoM AccounttDg Stsndards (Umied Kingdom Generdlly Acc¢pied ACC(A￿ting Practi¢¢). ID our opinion the fi[w￿la1 510lements'. give a ￿Je and fair view of the state of tbe elwilys atTairs as at 31 Marth 2025 and of its incoming reyA)wces a￿1 application of resouTces, for the year then ende￿. bave been properly prepared in accoidance with Unikd Kingdom Generally Acceoed Accounting Praciice" and have been prepared in accordance W'ith the requireD￿nL$ of the CFrtn"ties Act 2011. B#515 for oplDiO We conducied OUT audil in accordance With International Standanjs OD Audiling IL'.K) {ISAs (UK)) aNI applTcable law. Our reswnsibililies under those stsndards are funber descn.bed in Ihe AuditOTS' Tesw)nsibilities for the audit of the fitwicial slatements section of our report. We are independ¢ni ol the clwity in a¢¢ordanc¢ with ihe eihical reqUiren￿ll￿ thai w¢ relevant io our audil of the fmaDcial stalernents ill the bK. including thc FRC'S Ethical s￿￿lard, and H'e bave fuifdled our other eihical responsibilities in ac¢ordan¢e Thith these requiren￿lIs. IA e beliei"e that the autht evidence we have obtsined is sufficient and appropriate lo PrO￿de a basis foT our opinion. Cottclu5iolls rel*ttDg ¢0 going CODcern In auditing the financial stalemenis. we bal'e concluded that the ￿￿￿e¢s. use of the going concern b&sis of accounting in ihe p￿paration of the finan¢ial statem¢nts is appropnate. Based OD the work we have performed. have Th)t identified atky material uncerlainties re]ul￿g io eveDts OT ￿ndItions th&t, individually or collectively. may cast sigDificani doubl on ihc cljariiy's abiliry io continue Is a going concern foi a perÈod of at least Nelve months from when the sthtements are author]sed for issue. Our responsibiliti¢5 and the TespoJL%ibilities of the trU￿te5 with resm lo going concern are described in the relevant s¢¢tions ol"thi's report. Otber iDformatio The trustees are re$￿asIble for the other infoTm•tion. The oth¢r infommtioo comprises tbe infornutiOD iDcluded in the Ar￿Ual Report, other thall thc financial 5th1¢n￿lS and our R¢pon of Independent Auth"tors th¢r¢on. Our opinton on the fin8n¢ial stsiements does nol cover tbe other infoTtDaiion excepi io extent oiherwix explicitly stated tn our TeFQrt. we do not express yny fomi of asswan¢e conclusion thereon. In connection with our audit of the fu￿nCial statemen1& our res￿￿51b1]Ity is ￿ read the other information an(L in doing so. consider whether the other information is matenally IncoTrsisteni with the flnancial statemenis or our knowledge obtained in the audii or otherwise appears to be marerial]y misslatsj. If we identtfy swh ￿￿terIal inconsistencies or apparent mateiial niisstatements. we are r¢quir¢d to d¢ieTmitLe whether this gives rise io a maTerial misstatement in the fuwneial siatements themselves. If. based on the work we have p￿rOr￿ed, w¢ ¢oDclude thai th￿e is a material mis51aiement of this oiher illfornlalion. we aTe Tequired to rLV)rt that fact. We have nothing ￿ report in this regar Mwtt¢r$ whi¢h we *re required to report by tiception We have DothI"ng to report ill r¢spttt of th¢ follow'ing wlhere the chan.iies (Accounts arKI RepoTts) Regulation5 2(Kb8 requires us io repon to you if, m our opinion.. the infom)aiion given in the Report of the Tr￿￿teeS is inconsistent in aDy maiaial tespeci with the f￿ancIal statements; or sufficient accounting records have noi been kepi: or the fllydneial statemeots are not in agreement wRth ihe accounltng records and reftrns" OT we have not iec¢iked all the ill(Om￿tIon and explanations we require for our audit. Page 7 Report of the IDdepeTrdent Auditors to the Trustees of Rape and Sexual Abuse Support Centre (Cbesbire and Mer5eyside) Respon$ibilities of trustees As explained nK>re fijlly in the Staiement of Trustees, Responsibi]ities. the tn￿tt$ are resE￿￿b]e foT the prepardtion of the financial statement5 which giv¢ a trne and fair view., and foi such iniernal Coouol Js th¢ mi#ees determine is necessary io enable the preparation of financial sthtements that are free frotD matrrial misslalemen( whether thie io fraud OT emyT. Jn preparing the financial staiemenl& the trusiees are respoD5ible for 4ssessin8 the charitys ability to ¢ontinue &$ 4 8Oill8 oncern. th"%losin8, as applicabl¢, mallers rela*d io goifjg eoncern a￿A using the going concern basis of auounting unless the trusiees either liquida* the ctrwity or ￿ cease operntion& or have Tho r¢alisiic altrrnative but to y). Page 8 Report of the Indeptndent Audltors to the Trnstees of Rape and Seiual Abuse Support C¢ntre (Cheshire *Md Merseyside) Our resp•n$ibilities lor the audit of the fin*ncial ststement5 W¢ hav¢ been appoinied &$ a￿dI￿r$ under Section 144 of the chan.tses Act 2011 and report ID accoTdance with the Act a relevant regulations made or having effect ihereundeT. Our objectives are to obtain reasonable assurance aE&ith wthether the finoncthl sthteiDent5 as a whole are free from material misstalement, whether due to fraud or e￿0[. and io issue a Report of the Independeni Auth"tors that includes our opinion. Reasonable assurance is a bigb level of aSSur￿￿e. but is Th)1 a guardniee thai an 4udii conductrd in accordan¢¢ with ISAS IUK) will always detect a material misstatemenl w'hen it exists. Misstatements can aris¢ from fraud or eTTor and ate ¢onsid¢r¢d material if, ￿￿1VIdUally or in the aggregate, they could reasollably be expec¢cd io intlucncc lh¢ economic decisions of users tskell on the basis of these fJnancia] ststements. Irregulan"ties. inc]￿lIng fraud, are iNstsll¢¢S of non-compliatte with laws and re￿thtiOnS. We design Procedures in line with our reSPOllsibilities, outlined alx)ve, io detect n]aterial misststements ID resp¢cl of irregularitses. iticluding fraud. The exteni to which our pr(￿edureS ate capable of deiectsng irregulariiies. in¢h￿Ing fraud is dethiled below.. l - We enquired of rnanagement and those charged with governance about actual a￿1 potential liligation and claims in the CODlext of the Company, including review of relevant ￿Minal ledger accounts. 2 - W¢ obtsined an underslanlh'ng of laws. regulations and gwdance that affeci the company. focu$ll￿ on those thai had a direct effect on the fu)an¢iaE ￿alementS or thai had a fimdarnental effect on iheir owaiions. Key lav43, regulations armj suidan¢¢ Ihai we identified included the Companie5 Aci 2(K)6. he41th and safety legislation a￿1 employment legislation. 3 - We enquired of and those cbaroed with goi'ernance lo id¢ntify any insthnces of Thon4ompliance with laws and regulaiiolls. We also reviewed meeting minutes where available for evidence olnon-comph"anc¢ relevalli laws and regulations. 4 - We reviewed the eompany's fujancial Stste[￿lI disclosures. aDd #￿ed all to SUp￿rtIng documenlation to Assess compliance with th¢ applicable laws and regulations th.5¢u&￿d atM)V¢. 5 - We gained an undeTStatKling of the controls thai management have in place ￿ preveth and detect fraud. We eDquire41 of management about any incidences of fraud that had taken place duTin8 the accouDting period. 6 - The risk of fraud and non*compliance with aDd Tegulauons was th"s¢ussed withjn IF* audit team and tests w¢re planned aTrJ perfotmed io addless tttse nsks. 7 - In addressiDg the risk of fraud io management override of controls, we performed testll￿ of journal entries and other adjustm¢nts for appropriatel￿￿￿, evalualll￿ th¢ bllsiness raiionale ol sig￿fiCan1 transaclions outside the normal coutse of business and ￿VieWing accouDlill8 esiimatos for bi￿. 8 - We 41w ¢hallen8e nJanagemeDt assuD]plions with re￿d to aecounting estimales. D¢spii¢ appropriate pla[￿lDg and perforElltng our WO￿ ID accordance with IDiernational Audiling Standards, there are always inhereni limitrtions thai non-coMplw￿e Is noi deiecied. Non-compliance Hith laws and regulations is ofteD fi]rtheT removed from the evenls and transactions reflected in the financial staiemenrs atsd material missTaiements due io fraud cao be delibera*ly concealed from 4udilors. foT exanwle throu8b MAsTepreseDtatio￿ fot8ery or eollusion. A fvnher description of our respoD51bthti¢5 for the audii of the finaJKial sthtemeDls is lo¢aied on the Financial Reporting Council's liebsile at www.tr¢.org.ubaudiioTsresponsibdits"es. Th￿ descripllon lorn)s part of our Repon of the I￿1¢Pendent Audilor5. Pag¢ 9 Rewhrt oftb¢ ID(kpendenl Auditor5 to the Trnstee5 of Rape *Dd Sexual Abuse Support Centre (CIKshiTe and Mersrysid¢) Use of our report This ieport 1% made solely to the clwiWs tn￿1￿5. as a IM)dy, in accordance ￿7th Parf 4 of the Ch8ritie5 (Accounts a￿1 Repons) Regulations ?008. Our auth"1 WOTk bas be¥tt und¢Ethk¢n $0 thai we might slate to the chan'ws tn￿S those matters we are required io stsie to ihem in an audI￿rs, reFKitT and for DO other purpw. To the fvllesÉ ex￿nI ￿M)Ined by law, we do not accept or assume responsibiliry to anyor* other than the ¢han"ty and the charitys t￿L￿e¢S as a body. for out audit wotk. for ikn'% report. or lor the opinions we have fonr*d. Voisey & Co LLP 8 Winmarlcigh Stt¢ei WarriDgtoll Cheshire WAI IJW Date.. 1611012025 Pa8e 10 R•p¢ aDd Sexu*l Abuse Support CeDtre (Cbeshire Merse>'side) St*temeDt of Fininci*l ArtTrities ror the Year Ettded 31 .Ma￿h 2025 31..3.24 Total Unrestricted Restricted funds Totsl Noies JNCOME AND ENDOWMEwfs FROM Donaiions and legacies 15.791 625 16.416 3,566 Cb*ritable *cti%ities Advice. couosellJn8 and support 209.422 1.170.306 1.379.728 1.428.852 Investmenl incon 21286 21286 1,953 Tot41 246.499 ,170,931 .417.410 .434.371 EXPENDITURE O Cbaritable activities Advice. counselling and si4)POll 401.209 I.(￿)7.(￿￿ .498.27.7 1.338.696 NET INcOMFj￿ XPENDITURE) Transfer5 bet*"¢en funds (154.710) 52.81? (80.843) 95.675 12 (52.8131 Net movement in funds (101,89D 21.054 (80.843) 95,675 RECONCILIATION OF FbWDS Total funds brought forward 125.161 438,294 763.455 667.780 TOTAL FUIYDS CARRIED FORWARD 223.264 459.348 682.612 761.455 The notes fonn W of these financial Slatell￿nts Page 11 Rape and Suu•l Abuse Support Centre {Ch¢shir¢ and M¢TS¢!'5ide) Balance Sheet 31 Nlarch 202$ 31.3_25 Totsl 31.3_24 Tolal Restricted Notrs FIXED ASSETS Tangible L8sets 2.970 2.970 10.084 CURREIIT ASSETS Debiors Cash at bank and in hand 10 47.916 172.379 47.915 674.735 82.714 702.539 502.356 720295 502.355 722.650 785.253 CREDITORS Amounls falling due within one year li (43.(K18) {43,IX18) (31,882) NET CURRENT ASSETS 220.295 459.347 679.642 753.171 TOTAL ASSETS LESS CURRENT LIABILITIES 223265 459.347 682.612 763,455 NET ASSETS 211.265 459,347 682.612 761.455 FUNDS Unrestric1￿ fi￿￿8 Restric*d fimds 12 ?23.265 4i9.I47 325.161 438,294 TOTAL FUNDS 682.612 76.3.455 The finanC￿l statements H'ere approved by the Boatd of TNaees armj authoris¢d for issue on and W¢Te signed on its behalf by: L GaTdner- Trustee The notes fonn part of these fllwlcial siat¢m¢nts P88e 12 Rape and Seiu*l Abuse Support Ctntre IChe5hire aDd.Merse>'5ide) Cjsh Statement for the Year Ended 31 M*rcb 202$ 31.3.24 Notes Casb flows from operating •clivities Cash generated from op¢ralioDS {49.0￿) 7.222 Net ￿sh (used in)Iprovided by operdtmg activilie5 (49.0￿} 7.222 Cash flows from investing arti￿tieS Pvrchasc of tsngible [￿ed assets Interest Teceived (2.547) 1.953 21.286 Net cash provided byl(u5ed in) investing activities 21286 (594) Cbange in cash *ttd equiTrxlettts in ¢he reporting period Casb and £*sh equiv*lents #t the begiDniDg oftbe reportkng period {27.804) 6.628 702,539 695,911 Ca5b and e*sb ￿￿1valents al tbe end of ihe reporting period 674.715 702.539 Doles forni part ofthese financial swemeDts Page l3 Rape and Sexual Abuse Support Ce*tr¢ (Ch¢shir¢ and Merse)'sid¢) otes to the C•sb Flow Statement for tbe Year EDded 31 M*rch 2025 RECONCILIATION OF NET ￿xPL￿DITUREY1￿CoME TO NET CASH FLOW FROM OPERATING ACTITrITI£S 31..1.25 31.3.24 et (expenditure)fiDcomt for tbe report5Dg perh)d (*s per the St*tenKnt of Financial Ac¢ivities) AdjustmeDts for: Depreciaiion charges Inierest received D¢ereasel(increase) in deb￿15 IDcreasel(decr¢asel in cterting Standard applicable ill the U'K and Republic of Ireland (FRS 102) (eff¢¢Dve l January 2019)., FinarKial Rewrting Standard 10? The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Cl)arities A¢t 2011. The futhn¢ial ststemEniS have been prq￿ed Under the historical cost conventio In opittion of Ibe Tn￿ee$ ihe clwity has sufficient re￿urCeS atKI fiuthg for the foRseeable fithtye and as a resuli have prepared the financial stalements on a goiDg concern basis. The ¢h8riry conslitutes a public benefit enlity as defined by FRS 102. Thes¢ financial stalements bave been prepared in ￿e[liti8 (£) and shall ￿ rounded to the nearesi £ Going coD¢er The accounts have been prepared on the going CODcern basis. In the T￿sleeS, opinion the chariry Iw adequate iesources to conlinue in operdlional existen¢¢ and there are ￿) material UDcenainties ihat affe¢t the ¢lwity's ability to operate on tbe goiD8 con¢em basis lor the foTeseeable future. Critical *ccoullting judgement5 and key sources of estimAtion uncertJlDtv Eslilnaies and judgements are continually evaluated and are based on M"storical expenence and other factOTS, including expectalions of ￿t￿re ei'ent5 thai are believed to k reasonable the cir01￿$tanceS. The chaTh'ry m¥kes estin)ates and assumptiolls concerning the future. The resultsng ac¢ouniing ¢￿in￿leS and assumptions will. by definiliOQ seldom equal the related acwaj results. The estimaies and assumptions thai have # significant risk of causing a maietial adjusth)¢nt lo the Ca￿)Ing anK)uniS of asseis and liabilities within the nexi financial year are dtsscussed below. In adth'ts'on. FRS 102 reqwre5 an entity to a5ses8 al each rqK>ning dale whetbei there is any inth'caiion that a&sets within a ¢1&8s may be impaired i.e. the r¢￿verable anwuni of the assel is le5S than the carrying amount. If any such inth"cation exists, njanagetllent aTe required io eslimale th¢ recoverable amount of the individual &gsets concerneiL Management judge￿￿1 is atohed io deiermine rfrevenue and costs should be recognised itk the current perio Income All income is recogmsed in the Swemeni of Fillanc￿ Activities once the ctthrity has eDtsdement io the fimds, it is p￿babIe thai the income will be r¢c¢ived and the attM)unt can ￿ measured reliably. Donations, are recogDised when the Charity b&$ Ixen Dotifial ID ￿lting of both the amount and sertlemeni d•te. In the event thai a donation is subject lo CODth"lions thai rquire a level of peTfornwic¢ before the clwity is entitlsj to Ihe fi￿ds, the income 15 defe￿¢d and noi re£ogmsed untsl eithei thos¢ Londitions are fidly mei or the tuifilment of Ihose condttsoDS is wholly wiihTn the conrol of the chariry aTrJ li is probable that those condilions will be fulfilled in lh¢ T¢￿)rtIng period. Income from governme￿ and other grants. whethu '¢apitsl' gTanLS or 'revenue' grathts,is r￿O￿L$ed when the cl)ariry has entidemenl TO the fimds. any perforn]ance condiliolls aithched to the grants have been it is probable that the income *ill be Teceived and amouDI caD be llK&sur¢d reliably. Page 15 conlinued... Rape and Sexual Abus¢ Support Centr¢ (Cbesbire and Merse)'side) No¢¢s to the Winancial Statements - rontiDued for the l'ear Ended 31 .March 202.$ ACCOUNTILYG POLICIES- continued For legacies. entitlement is taken as the ear￿'er of the date on which either". the chan.ty is aware that prthate has been grallied, the esthte ]kis been finalised and noiificatson been nude by the execuiorls) lo the Trust thai a distribution will be made, OT Ththen a distnbution is received from the estste. Receipt of a legacy. in whole or in parL 15 only considered probable V4'heD the aMo￿t can be measured re￿ablY a￿] the clwity Iw been notified of the ex¢culor's inlcnlion io make a dIs￿b￿li)n. Wh¢re legacies have becll notified to the chan"ty. or the chan.ty ts aware of the grdnting of probaie. and the criteria for income recognition bave not beeD met, then the legacy is a treated as a ¢OMling¢nt asset and dis¢losed if maienal. Interest on fi]nds held on de￿511 is included when reL'eivable arwj the all￿Unt can be measured reli4bly by the cFoTity' this is nonDally won notification of the inieresi paid OT payable by the BaDk. Exp¢nditsr¢ Liabililies are recognised as expendilure as soon as there 15 a legal or eon51nictive obligation conllniiting the charity lo thai ext*ndiiure, it IS probable thai a transfer of rfonomic FKnefits ￿111 be required in seiilem¢ni a￿1 th¢ amount of th¢ obltgaiion can be measured reliably. Expendiiure is a¢¢ounied for on an a¢cruals basis and has been ¢lassified Under headings ihai aggregate all cosl relaied io the category. WheTe costs can￿1 be direcily a￿1buted tsTr Wicu]ar headings they have been allocaied to activities on a b￿lS coL8iStent with the use of resources. - ExpenditUTe on charitsbk acuvities itic1￿s the COSL8 incurred by the cljarity to enable it to fulfil its core owations. - Other expendinwe Tepre5ents tlxTrse itenLS llot fall￿8 into any oiher heading. Goverllance costs Governance costs conyrise all costs involving the public accounthbiliry of the clAarity and ils compliance with regulation and good prdctsce. These costs include costs related ￿ statutory audii and legal fees together Mith an app)rtiODmeDI of overhead and supw)rl cosls. T#Dglblt fixed asse¢$ Depreciation is provtded at the following annual rates in OTdeT lo ￿lIe off each asset over ils ¢th'D￿ted useful life. Planl and machinery Fimures and fitiings CoDWUter equipmeni 15•/0 011 ¢0 15Yo on cosl 25•/ts on cosi Tangible assets are initially Tecognised at CO￿ aDd subsquenily me*wed at CO￿ or valuation, or nei of depreciation and any unp#irn*nt losses. Individual fixed assets cosling less than £500 are not capitalised. An impairment reTriew is carried out each year. Relaled partv exemption The chan.ty ha5 taken adiwitsge of exemplRoD, under the ternLS of Financial Rerrt>rting Sthndard 102 Tr Finallcial Reporting Standard applicable in tbe UK and Republic of Ireland,. nol to disrlose related party transactions with wholly subsith"aries within the group. Taxation The chan.ty is exem0 from lax on its charitsble aciiNItsLS. Page 16 continued... Rape and Sexual Abuse Support Centre (Ch¢shiTe aDd MeTse)"5id¢) Notes to tbe Financlai Statements - continlled for the Year Ended 31 March 2025 ACcOU￿TING POLICIES- CODtiDued Fund 2ccountiDg Unrestricted knmls can be used in accordance with clwiiable objectives ai ihe th'screiion of the hiLStees. Resiri¢t¢d funds can only Ix ￿ for panicujar restricted puqjoses within the objects of the clwity. Restrictions arise when stKcified by the donor or ate TA￿ for P¥ni¢ular re￿Ie*d purposes. Further explanation of the nature and pu￿￿)se of eacb is included iti ￿ Doles to the fulancial stalements. Hire purcbA5e l¢*sSng ¢ommi¢ment$ Renthls paid under operaiing leases are cbarged to the Ststement of FllthtsC￿1 Activitses on a siraight Ime basis over the peri￿￿ of the lease. Pension tosts *nd other postThretirement b¢nefits The Ctwi'ty operates a defm¢d contyibuiion pension scheme. ContributiotLS paydble to the charitys pension scheme are charged to the Sthtrmeni of Financial A¢iiNi(ies in th¢ p¢rtod io Hthich they relate. FinanciAI iDstrutDeDts Financial instnjments are re¢ognised in the chan.tys ststemenl of financial position when the ¢hariiy becomes parry to the contracfual provisions of the illstsumenL Financial a&8ets and liabilities are offset. with the t)et anM)unts presented in the financial ststements. when there is a legally enforceable right io set off tb¢ r¢Cogn￿d amounts and there is an inieniion io settle on a net basis 01 to realise the net asset aDd settk the liability simultaneously. Basic fin*llci*I *ss¢ts Basic fmancial asset& W￿"¢b include debiors and cash bank balances are iniiially measured at transaction price including transaction cosL8 and ￿e subsequently Ca￿led al amOrtis￿ costs ￿Ing ¢ffe¢iive interest m¢dh)d unless the arrangetneni constimtes a financing uan4¢uon, wthere the transactioD is me&sut¢xl at the present va]ue ol the re receipts discounted al a maTket rate of interest. Financial assets classifiejj as receivable within one year are not amortis¢d. Other fin*n¢i*l assets Other financial assets, including investnKnts in equity instsuments which are not subsidiaries. aS￿CIateS or Joint ventures. aTe initially measuTed at fail i?lue, ththich 15 noTTnally the tran￿1100 Price. Such assets are subsequently carried at fair Val￿ ard the changes in fair value are recogniscd iti profit or loss, exLepi that inves1￿nts in equity in#nunenis th8L ar¢ not publi¢ally traded and whose fair N'alues cannoi be measured i¢l￿blY ar¢ m¢asured at Cosi less impairnienl. Impairment of fmaDcial A55et5 Financial assets. oiher than those held at fair value through profit or loss. are assewd for indicators of impatrnient at each reporting end date. Financial assets are impaired H,here there is objective eN?deDce ihat. as a result of one or I￿re events Ihat ocCU￿ed after the initial recognition of the finan¢io1 ass¢i. the ¢stimaied future cash flows have beeD affected. If an assel is impaired. the impainneni loss is tbe differen￿ between the Ca￿Ying #nM)uni and th¢ present value of the estIma￿d cash flows th"SCOUDted ai the assevs origiDal C￿￿tive ￿￿er¢s( [￿e. The impainlleni loss is recognised in profit or loss. Derecognitiott of fillancial a5¥ets Page 17 Continued... Rape and Seiual Abuse Support Ctutre (Cbe$hire Merse)'5ide) Note5 to the FinaDci*I Stslements- ron¢lnued for the Year Ended 31 llarcb 202 AccouwfiNG POLICIES- continued Financial instruments Finan¢ial assets are derecO￿tSed onty Ththen the contractual rights lo ihe cash flows from the assel expire or ar¢ settled. or when the con)pany transfers the finanaal &8sei and substhntially all the risks and reth*rds of ownership to another entity. or rf some signifi¢anl risk5 aod r¢wards of ownership are retsined but control of the asset has ansfeThed to another party that is able lo scu the assel in its ¢nti￿ry to an unrel&ied third paty. Emplo)ee benefits The costs of the shorl-tern] employee benefits are recognised as a liability and an ex￿￿￿e. unless those costs are r¢quired to be recogwsed as part ofthe cosls of st￿k or fth¢d assets. The eosi ol any unused holiday entitlement is reCOgn￿ed in the period in which enwloy¢¢'s services are received. Tertllinatson ￿nefits are recogllised immediately as an expense when the ci)n]pany is dellKbnstrably con)mitted to iermiDaie the employiDent of an employee or lo pmii(k le[￿l￿al￿Oll i*ne6ts. DONATIONS LEGACIES 31.3.25 31.3.24 Donaiions 16,416 3,566 INVESTMENT ThCOME 31.3.25 Deposii account interesi 21.286 1.953 INCOME FROM CHARITABLE ACTIVITIES 31..1.25 31..3.24 Actsvity Advice. counselling and support 1.379.728 1,428.852 Giants received. included ID the aknve. are as follows: 31.325 31.3.24 MOJ Rape Support Fund (Mer5eyside) Ministry of Justtcc Rape Suppoll Fuod Metseyside Pohce and Crime Collllmssioner cheskn.re Police & CTime ConMissioner Big Lottery Postc(xle lottery 95,798 -118.923 2￿,514 654.656 49.837 63,0 297,598 316272 654.656 ?4.576 70.0¢ 1.379.728 1.426.102 Pa8¢ 18 continued... Rape 4Dd Sesu•I AbuK Support CeDtre (Cheshirt and .Merse)'side> Notes to tbe finaDct*l Statemettts- continued for the Year EDd¢d 31 Nl*rch 202 CHAIUTABLE AcfMTIES COSTS Support costs (see note 6) th"r¢ct Costs Totals Advice, counsel1ll￿ and support 1,473.077 95,196 1,498273 SLPPORT COSTS GOverna￿e co￿$ Management TotsLs Advice. ¢ounsellmg and support 20,096 5.1 25,196 TRUSTEES, REMUNERATION AND BENEFITS There were no trnslees, remunerniion or other benefits f(Y the year eDded 31 Marcb 2025 nor for the year ended 31 March 2024. Truslees. expenses ma￿dIng a￿1 Communication expenses of £160 were paid ￿ one trusiee dwing the year. STAFF COSTS 31..la5 31.3.24 Wages and sa]aries Social security costs Other pension costs 1.081,095 98267 941,854 76.-395 1201,708 1,036,202 The average monthly number of enwloyees dwing the year was as lollows." 31.3.25 31.3.24 Administration Advisors and counsellors 39 36 41 No employees received emolumellts in excess of £fA),IMX). Page 19 CODtiDued... R•pe and Stxu*l Abuse Suppor¢ Cehtre (Cbe5hire 4nd M¢T5¢)'5id¢) otes lo ¢he Financia] Statements- continued for tbe Year Ended 31 March 202_S T￿NCIBLE FIXED ASSETS Fixnwes and filling5 Plani and Computer equipment TotaL8 COST Ai l April 2024 and 31 March 2025 881 79.926 DEPRECIATION At l April 2024 Clwge for year 2.408 195 881 70,598 6.919 73.887 7,114 At 31 March 2025 881 77.517 81.001 L¥ET BOOK VALUE At 31 bAarch 2025 561 2.409 2.970 At 31 Nlarch 2024 756 9,128 10.084 io. DEBTORS: AMOUNTS FALLLWG DUE W￿HL￿ 0￿E YEAR 31.3 25 Trade debknr5 Prepay￿nts 26,249 21.666 61.046 21.668 47.915 82.714 li. CREDITORS: AMOUNTS FALLING DUE WITHLN ONE YEAR 31.3.25 31.3.24 Trade crediiors Social security and other iaxes Other creditors Acerua15 and deferred income 6.746 26.108 5.404 4.750 -1.814 18.860 4,458 4,750 4_1,008 31.882 Defe￿ed income comprises sales invoices raised iti advance of the year iollthich it relale5. 11_03.25 31.03.24 Balance as al Isi April 2024 55.227 Amount released to IDcOD￿ earned from clJaTitable actiyiiies Amount deferT¢d in year (55,227) Balance as at 31si Match 2025 Page 20 CODIiDued... Rape and Sexuxl.4bu5e Support CeDtre {Cbeshire and Mer5e)"side) INote5 to the Financi￿ Statements- continued for the Yur EDded 31 March 202$ 12. MOVE.MENT IN FUNDS N¢1 Transfets belweeD At 31.3 25 At 1.4.24 in fut Unrestricted fuDd5 General fimd Stsblisation witb cbildren and ie¢n4g¢rs 255,161 70.IKKI (90,115) {64.594) 52.813 217.859 5.406 325.161 (154.709) 52,813 223,265 Re5trictrd funds Chesbire after&ire Knowsley St Helens Rape CrÈsis Federaiion CSA tnquiry Support Fund Project Wtnler National Lottery Community FuDd- RC North West Regjon Digital TransfornwtiOD Project Live Chat Ministry Of Justice- M¢rseyside Sexual Violence C0E[kn￿￿cattons alld Engagement Project Projeci Apple Morrisoos Garden Project Mer5eyside RApe Sw)port 151.535 {21.196) 64.585 i5,527 130,339 118.119 171,475 115.948 950 2.675 1.954 {950) 12,675) (1.954) 35.498 20.(K)I 1.335 452 (2.213) 33285 (20,￿1) (1.335) (452) 51.932 ?8.658) (23.274) (2.482) 310 (310) 308 5.821 6.129 4.38.294 73.866 (5? 813) 459.347 TOTAL FUNDS 763.455 (80.843) 682,612 Page 21 Cont￿U¢d... R*pe *Dd Sexu*l Abus¢ Support Centre (Cheshire *Dd .Merse)'side) o¢es ¢0 ¢he Financi￿ Sts¢¢n￿0ts- continued for the Year Ended 31 Iqarcb 2025 12. MOVEMENT LY FUNDS- continued Net movement in fimds. I￿l￿ded ID the aiK)ve are as follow￿. lJKon)ing r¢sour¢¢s Resources Movement in funds UDrestricted funds General fund Stabhsation c￿"ldrell and teenagers 246.51Kb (336.615) (64,594) (90.115) (64,594) 246.500 (401.209) (154,7Tr)) Restricted funds Cheshir¢ aftercare Knowsley St Helens National Lortery Community Fund- RC North Wtsi Region Sexual Violen¢e Cony)wrricatioDS and Engagement Project Merseyside Rape Swpon 664.780 178,156 178.158 {685,976) {113.571) (122,6.11) (21,196) 64.585 55.527 49,837 (52.050) (2213) (28.658) {94,178) (28,658) 5.821 1.170,930 (1.097.064) TOTAL FUNDS 1.417,410 (1.498,271) {80.843) Page 22 Continued... R*pe aDd S¢xu•l Abise Support Centre (Cb¢5hire and.Merse!'5idt) Note5 to tbe FiDancial Statements - continued ror the Year Ended 31 Mlrch 202$ 12. MOVEMLYT IN FUNDS- rohtiNu¢d Compar*tAves for m•vtmen¢ ID funds Nei movemeni Al 31.3.24 At 1.4.27 Unrestricted funds Generat fvnd Sthblisatson wilh ckn'ldTen and teenagers 248.899 6.262 70.0(X> 255,161 70,0(M) 248.899 76.262 325.161 Restrirt¢d fullds Cheshire aftercare Knowsley St Helens Rape Crisis Federation CSA Inquiry Swwon Fund Projeci Winler National tA)ttery Con)munity Fund- RC NoTth West Rcgion Di￿(al Trdnsfonnation Project Live Chai Millislry Of Justice- Merse)side Sexual Violeucc Collununicatsons and Engagetwit Projecl Projeci Apple MorrisoLs Garden Proje¢1 Merseyside Rape SwJFK)n 266.163 48.330 12.538 950 2.675 1.954 (114.628) 5,204 103.410 151.535 51.534 115,948 950 2.675 1.954 39.641 20.IK)I 1.335 452 (4,143) 20.001 1.335 452 22.160 2.482 29,572 51,932 2.482 (310) 308 (310) 308 418.881 19.413 4.18.294 TOTAL FUNDS 667.780 95.675 763.455 PA8e 23 continued... Rape aBd S¢xts*l Abuse Support Cetttre (Cb¢shir¢ *nd Metsel'side) Note5 to the FinaDci*I Statements - continued ror the Year Ended 31 March 202$ 12. MOVEMENT IN FUNDS- continued COM￿￿￿tiVe nei m0ven￿l in fimds. in the aknve are as follows: ortiing resources Resources expLI)ded Moveme in funds Unrestricted funds General fiwd Stablisallon with C￿ldren and teenagers 302,464 70.￿0 {296.202) 6,262 70,OIY) 372.464 {296.2021 76.262 Restricted fuDds Chethire aftercare Knowsley St Helens Natsonal Lottery Communiry Fulld- RC North West Region Sexual Violence Commurrications and Engagemelli Proj¢ci Morrisons GaTden Project Merseyside Rape Support 588.059 105.000 219.045 (702,687) (9),796) (115,635) {114.628) 5204 103,410 24.576 (28.719) (4.143) 55227 (25.655) {310) (69.692) 29.572 {3101 -108 70.¢XK) I,(MS1.907 (1.042,494) 19.413 TOTAL FUNDS 1.414.771 (1.338,696) 95.675 Transfers between funds The transfer relating io the Digitsl Transfom*iion Projeci was a resuli of Inco￿ incorrectly recognised ls Testrici The transfer rela¢iDg to the Sexual Viokn¢e Commurricaiions a￿1 Et)gag¢meni Projeci was a result of income incotrectly re£ogmsed as resuicie(L The trdnsfers relating lo the Morrisions Garden Projeci was io ensur¢ ther¢ was Thi deficit on the restrickd fimd balance. The other rransfers related io expenses irKoTr¢cdy reco8msed as unrestricted. Page 24 colllinued... Rape and S￿u￿1.4bllSt Support Centre (Cbeshire and Mersel'side) i ot￿ to ¢he Fin•nci*l St*tements - continlled for the Year Ended 31 M*r(h 202$ 13. EMPLOYEE BENEFIT OBLIGATIONS The charity operdies a defmed conthbution scheme. The asseL8 of wkn'cb are beld separatety from 455eis of the ¢harity in an independently adminisi¢r¢d The pension CO￿ Charge represents COntrb￿IODS payable by the chariry ￿ ih¢ fund and aMOu￿ed EO £?2,347 12024. £17.953). 14. RELATED PARTY DISCLOSURES There were ￿ related party tyansaciions for the yeat ended 31 Mar¢h 2025. POST BALANCE SHEET EVEIITS Th¢ cFority convened to a Charitable ￿￿O￿K)ra￿d Organisalion (CIO) on 14tb August 2025. RESTRicfED FUNDS CoTe General funits in¢luding the Rape Suppori Fund that fund the provision of advice. infornMtioD and 511pE￿ to tKople affected by Sexual Violence across our core areas of Cheshue arwj parts of Mersty5ide,. Chesbire Aftercare Service A comprehensive after￿re service for all suThii'ors of sexual violence wkn liN'e in Cheshire. The service is an ageless seThice thai provides support io adu115 and ¢hildren whether the offence happ¢ned recenily QT historically. The provision includes Indepejxlent Sexual Violence Advisors, Infornmtion Line, Aduli Counselling Service, ChildTens Counselling Seryi¢¢ and SuThivor Groups. The service is fijnded by Cbeshitc Police and Crime Commi5SiODer. Cheshire Easi LIKal AUtI￿ri￿. Cheshire Local Auihoriry. wamn8￿ll Local Authoriry. Halion IA)cal Authority and NHS England. Merseyside Afterc*re Service In partDer5M"p wilh Merseyside RASA tbis provides a cOmpre￿nsive aftercare service for all svrvivoTS of sexual viol¢n¢¢ who live in Knowslo and Si Helens. Merseyside. The seTri¢e is an ageless sernice that PTovides suppon 10 adu]is and children thlether the offence happe￿d TeceDtty or ￿"StOricallY. The provision i￿lUdeS Independent sexu￿ Violence Advisors. Inforn)ation Li￿. Adu]I counselh.ng Seryi¢¢. Childrens Coun5¢11ing Service and SurvivoT Groups. The seryice is fi]nded by Mersey5ide Police and COMM￿l0ner. NHS England and KTh)w$ky Public Health N4tion*l Lotter) Community FuDd- RC )orth Ilest Region A project that funds drop in *orK group M'ork Atsd i.olu￿eerlti8 oN)ornwties across Cheshi￿, Kwwsley and Si Helens. Seiu*l Violence Conlllluni¢*tiolls and En￿gement Project Hosting a 2 year Post for a NoTth West Sexu21 Violence CommuMc￿lonS 4Dd Engagemeni Manager who WOTks ID collaknration with North We51 Police Crin* ComEnissiotKr& 14HS Engl¥ts]. and Sexw41 Assault & Abuse Services to pron￿1¢ the scxual viole￿e pathwdy acro&s the region. Other Funds There a number of small fund bala￿e$ relatEn8 to one off projects V￿￿1Ch were ooi fvllyexpellded initially but will be utdised going forward. Page 25 COnt￿UCd... Rape aDd Sexual Abuse Support Centre (Cbeshire and Mersei'side) Notes to the FinaDci•I St¥t¢m¢nts- continued for tbe Year EDded 31 March 202$ 17. KEY MAT¥AGEMEYT PERSOYNEL The chariry consi¢krs its key t[￿￿gemen1 ￿[so￿ne1 comprise the trustees. Fitwce OtTicer and th¢ Clll'ef Exe¢uliv¢. The total eMpl0￿M￿ni benefits of the key n)aDagemeni personn¢l were £81.707 {2024 £76.553). Page 26 R*p¢ ••d s￿￿*] Abus¢ Support CeDtre (Cheshire Vler5e)'5ide) Iktaiied Ststement of Fin*ndal Artl%4tle5 for tbe Year Ended 31 _MArch 202$ .11_.3_25 31..3.24 INCOME AND ENDOWMENTS DoDation5 and legacies Donations 16.416 3,566 Investment income D¢￿slI a¢¢ount interest 21.286 1.95.1 Cbaritable 4rtiiitk5 Grants 1.379.7?8 1.428,852 Totsl in¢oming resource5 1.417,430 1.4.14J71 EXPENDITURE Charit*ble *ctivitits Wagcs Social security Pensions Reni and Service costs Rates and water Insurance Light and heal Telephon¢ Postage and siationery Adiertising Staff expenses Cleaning and catering Training Supervisors SubscriptioLs Prolessional fees Roon] hire Counselhng setvices ISVA Conference Computer support aThJ website costs Bank char8¢S ,081,095 98.267 22.346 99.7(K) 1.562 4.489 8.114 14.507 3,346 2.730 8.768 10.0?3 4.512 16,509 941.854 76.395 17,951 88.045 1,1 10 5,922 8,345 15,397 3.755 1.30? 7.003 10.627 12,171 13.780 4,k48 16.814 15,468 253 50,753 375 24.271 345 65.078 26.071 601 .473.077 1,316,37l Support costs Management Repairs and renewals Carried forward 12.982 12.982 9,904 This pa8e does Doi fonn part of ihe Matutory financial ststements Page 27 R•p¢ Se¥ual Abuse Support Centre (Cbe5hire and Merse)'5id¢) Iktsikd Ststen*Dt of Financi*l Adiiities for tbe Year Ended 31 March 2025 31.1.24 M*nag¢m¢ttl Brougbt lorwaTd Plant and machinery Computer equipment 12.982 195 6.919 9,904 160 6,711 20.IY)6 16,775 Gob'ern*nc¢ costs AuditOTS' remunerduon 5,100 5.550 Totsl resources expended 1.498.277 1.338.696 Net (expendÈtureyiDcome (80,843) 95.675 "s page does not forni part of the #amiory fwancial staien)enis Pa8e 28