Company Registration Number: 07318710 Charity Registration Number: 1153102
## **Tra�ord Rape Crisis Limited**
_(a company limited by guarantee)_
Unaudited Annual Report and Financial Statements for the Year Ended 31 March 2025
## **Tra�ord Rape Crisis Limited Financial Year Ended 31 March 2025**
_(a company limited by guarantee)_
_(company registration 07318710, charity registration 1153102)_
## **CONTENTS**
|**CONTENTS**||
|---|---|
|Reference and Administrative Information|3|
|Chair’s Report|4|
|Trustees’ Annual Report (incorporating Directors’ Report)|5|
|Independent Examiner’s Report on the Accounts|11|
|Statement of Financial Activities (Income and Expenditure Account)|12|
|Balance Sheet|13|
|Statement of Cash Flows|14|
|Principal Accounting Policies|15|
|Notes to the Financial Statements|17|
2
## **Financial Year Ended 31 March 2025**
_(a company limited by guarantee)_
_(company registration 07318710, charity registration 1153102)_
## **CHAIR’S INTRODUCTION**
It’s been a productive year for TRC but as ever, it has had to overcome various challenges along the way including the ongoing crisis in funding support for VAWG organisations across England and Wales which has closed many women only and / or rape crisis centres.
The Board of Trustees have had to consider the future of the organisation in relation to what services and support
the need for TRC demonstrated clearly from the demand in services as well as the growing breadth of work it has been involved with.
of consolidation. From these new opportunities have emerged and we look forward to the chance to rebrand and
I also made the decision to stand down as Chair in March but thankfully have been able to welcome in Claire Handby as new Chair of Trustees who will continue to ensure TRC can continue its vital work for the women and girls who need us.
charities but the work is so important for the role that charities play in civil society.
Finally, my thanks to CEO, Charlotte who has weathered considerable storms over recent years and who I admire hugely for her commitment, expertise and passion for TRC. TRC would be the poorer without her.
AR Amanda Greenwood ie
Amanda Greenwood Chair of the Board of Trustees August 2025
3
**Tra�ord Rape Crisis Limited Financial Year Ended 31 March 2025**
_(a company limited by guarantee)_
_(company registration 07318710, charity registration 1153102)_
## **REFERENCE AND ADMINISTRATIVE INFORMATION**
## **Registered o�ice and operational address**
Unit 314 Peel House 30 The Downs Altrincham Cheshire WA14 2PX.
## **Trustees**
Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:
Omolade Allen (appointed 15 November 2023); Amanda Greenwood (appointed 4 November 2023); Claire Handby (appointed 18 October 2023); Joanne Slinger (appointed 18 October 2023) Ruhiya Yousef (appointed 1 March 2023); Katharine Bastin (resigned 1 July 2023); Susan Baldwin (resigned 4 November 2023); Gail Gormley (resigned 4 November 2023); Jenny Thomas (resigned 20 April 2023).
## **Key management personnel**
Charlotte Clayton, Chief Executive O�icer.
## **Bankers**
HSBC Bank Plc. 11 Stamford New Road Altrincham WA14 1BW.
NatWest Bank PO Box 16204 Birmingham B2 2WP.
## **Independent Examiner**
David Wallis ACA DJW Accounts Consulting Ltd 8, 3 Chivalry Road London SW11 1HT.
4
## **Tra�ord Rape Crisis Limited Financial Year Ended 31 March 2025**
_(a company limited by guarantee)_
_(company registration 07318710, charity registration 1153102)_
## **TRUSTEES’ ANNUAL REPORT (incorporating the Directors’ Report)**
Included within the trustees’ annual report is the directors’ report as required by company law. Reference and administrative information set out on page 3 forms part of this report.
Association (the governing documents of the charity), UK Generally Accepted Accounting Principles including the requirements of Financial Reporting Standard 102 (FRS102), and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their financial statements in accordance with FRS 102, the guidance document in the UK which pertains to mainstream registered charities’ accounts. The document also gives heed to necessary compliance with provision of company and charity law, and all other applicable regulations and guidance.
## **Aims and Objectives**
Tra�ord Rape Crisis Ltd. (operating as ‘TRC Sexual Abuse and Rape Support Greater Manchester’) exists to provide trauma-informed support and information to women and girls who have experienced any form of sexual violence, no matter when or where it happened. TRC provides: a confidential helpline; a helpline session specifically for Black and Ethnically Minoritised women; LiveChat sessions; email support; trauma-informed, face-to face counselling and groupwork; an internal pathway for women who have experienced sexual violence and also experience complex mental health di�iculties; an Independent Sexual Violence Advocacy service; outreach to Black and Ethnically Minoritised women and ‘by and for’ groups; training in ‘Working with Sexual Violence’ and ‘How to Respond to a Disclosure’; workshops on ‘Consent and Healthy Relationships.’ We work in partnership with commissioners, local groups, voluntary and statutory organisations; raising awareness of services for survivors and working to reduce the shame and stigma sometimes associated with sexual violence.
Tra�ord Rape Crisis (TRC) is a feminist organisation, which aims to:
- Support women survivors of rape or sexual abuse so they may maintain control over their lives;
- Raise awareness of male violence against women and girls, regardless of their background or circumstances;
- Provide information, guidance, training and expertise within the community;
- Promote the involvement of all women in the development of TRC policies and services;
- Contribute to policy initiatives and strategies aiming at improving the service provision for survivors;
- Actively challenge the values, beliefs and behaviours which contribute to women's oppression, and work in partnership with local service providers and communities to promote the values of TRC.
charity's aims and objectives and in planning how our activities will contribute to the aims and objectives that have been set. They are informed in this task by robust performance management and monitoring systems that capture the outcomes - and outputs - of our work, and by comprehensive consultation processes that incorporate service user, employee, volunteer and stakeholder experience of service, gathered through a variety of formal and informal processes.
The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.
5
## **Tra�ord Rape Crisis Limited Financial Year Ended 31 March 2025**
_(a company limited by guarantee)_
_(company registration 07318710, charity registration 1153102)_
- Providing support, advice and information to victims of rape and sexual violence to help them understand and cope with what they have experienced;
- Raising awareness amongst organisations and communities about the services available to those in need;
- Challenging sexual violence myths and rape culture through social media output, printed information, activism, training and workshops;
- aiding recovery from sexual violence trauma.
## **Achievements and Performance**
The charity's main activities and whom it aims to support are described below. All of its charitable activities focus on women and girls across Greater Manchester and beyond, and are undertaken to further Trafford Rape Crisis Limited’s charitable purposes for the public benefit.
Trafford Rape Crisis Ltd. operates as ‘TRC Sexual Abuse and Rape Support Greater Manchester’, to reflect the fact that it supports women across the region.
## **Overview**
Over the financial year 2024-25, TRC enjoyed a period of consolidation in most areas, combined with a substantial review and restructure of the counselling service.
We recruited to two established roles and one slightly augmented role, in the shape of a new Business Support _and Development_ officer, a new part-time GM RASSO Pathfinder; and a new Counselling Co-ordinator, this role is now full-time.
TRC was grateful to receive a funding boost from the National Lottery Reaching Communities fund for its ‘Safe Space’ work, focussed on increasing access to the counselling service and amplifying survivor voice throughout the organisation.
On receipt of this funding, TRC began working with an experienced consultant, to formulate a ‘Survivor Engagement Roadmap,’ and to ensure that the feedback loop is securely embedded into the organisation prior to recruitment of survivor participants and that the process is as ethical and meaningful as possible.
June 2024 saw another Volunteer Week celebration; on this occasion it also marked the departure of TRC’s much-loved Business Support Officer and the 70[th] birthday of one of the organisation’s founders.
There was also a Board Away Day during June, an opportunity to discuss strategic direction and for the Board to get to know each other in person.
A number of Consent Workshops were delivered to Trafford Sixth Formers during June; from which some interesting and positive feedback was obtained.
TRC, together with a consultant from the Cranfield Trust, completed a project on the organisation’s collection, use and analysis of data. This contributed to changes in the way we conduct referrals and assessments, and how we use data collected for monitoring and reporting purposes.
Also through the Cranfield Trust, the CEO participated in the Peer2peer exchange for VCFSE leaders.
As part of TRC’s commitment to creating a trauma-responsive organisation, the whole team attended a wellbeing programme at Beyond Barrier; designed to reduce the impact of stress and vicarious trauma through compassion-focussed support.
6
## **Financial Year Ended 31 March 2025**
_(a company limited by guarantee)_
_(company registration 07318710, charity registration 1153102)_
In November 2024, TRC sent a number of delegates to Leeds to the Rape Crisis England and Wales conference, which also marked the 50[th] anniversary of the rape crisis movement in the UK. A great opportunity to listen to inspirational women speak and to exchange ideas and best practice with colleagues.
December saw the delivery of more training: _Sexual Violence and How to Respond to a Disclosure_ training delivered to a group of Domestic Abuse Champions from across the Northern Care Alliance, at Fairfield Hospital in Bury.
In January 2025, staff attended an event to celebrate the success of the GM RASSO Pathfinder Partnership and raise awareness of the project across the wider sector.
During January and February 2025, another 12 solid volunteers attended TRC’s training course: _Working with Sexual Violence_ .
The specialist ISVA/Outreach service for Black and Ethnically Minoritised Women, celebrated a successful first year; with TRC’s ISVA having completed the ISVA qualification with Purple Leaf over the summer months.
February 2025 marked another away day, this time our first **Team** Away Day. There was a session of much-needed somatic yoga and an afternoon of brain-storming, problem-solving, and strategy idea formation. Followed in March 2025 by a Board Away Day, an opportunity for the CEO to feedback the Team’s ideas and agree forward actions.
During Q4, after a series of complex safeguarding cases had arisen, a deep dive of the counselling service was initiated. After a period of detailed review, a restructure plan was implemented. This culminated in the recruiting of a new counselling co-ordinator and changes to clinical supervision and governance procedures.
International Women’s Day, March 2025 – a group of staff and volunteers ventured into the city to the Central Library to enjoy Manchester City Council’s celebration of women event. TRC’s ISVA also received an award nomination at the Trafford Council IWD event.
The end of Q4 was marked with a joyous event in the Art Group calendar: an exhibition at the HIYA community space in Sale. The event was really well attended by a wide range of stakeholders including: staff; volunteers; survivors; friends; family; members of the public:
7
**Tra�ord Rape Crisis Limited Financial Year Ended 31 March 2025**
_(a company limited by guarantee)_
_(company registration 07318710, charity registration 1153102)_
## **Financial Review**
Tra�ord Rape Crisis Limited’s income and expenditure for the year ended 31 March 2025 is shown on the statement of financial activities (on page 12) and details of its assets, liabilities and reserves position as at 31 March 2025 are shown on the balance sheet (on page 13).
The charity reported a ‘break-even’ position for the year ended 31 March 2025, showing a positive net movement in funds of £498 (2024: negative net movement in funds for the year of £1,231).
Total income for the year was £295,826 (2024: £279,366), of which £27,452 was restricted (2024: £25,860), and the remainder was unrestricted income. Income consisted largely of funding received from funding bodies including the Ministry of Justice, Tra�ord Council, and others, as detailed in note 4 to these financial statements.
Total expenditure for the year was £295,327 (2024: £280,597), of which £27,452 (2024: £52,546) was allocated to restricted funds, and the remainder was unrestricted fund expenditure.
were restricted, and the entirety were unrestricted funds.
Regarding funding for the charity in future periods, Ministry of Justice funding has been extended to cover at least up until 31 March 2026. A five-year contract in relation to Tra�ord MBC funding is in place up until 31 March 2029. Extended funding periods have been agreed or are being negotiated, in respect of other funding streams.
TRC also receives voluntary income from time to time, in the form of donations, alongside minor interest income.
## **Reserves Policy**
Tra�ord Rape Crisis maintains an established reserves policy which is used to monitor the appropriateness of the level of free reserves the charity holds on an ongoing basis, to cover any unforeseen expenses, and to ensure the charity remains a going concern.
The charity has a well thought through approach to setting a target for the level of free reserves it holds, and an established process for Board of Trustee monitoring of actual levels against that target throughout the year.
The charity intends to maintain a free reserve in unrestricted funds of around £85,000 to £100,000, to continue to o�er a basic service in line with its charitable objects for a period of between three and six months.
Currently the charity’s target level of free reserves is broadly set and informed by ongoing approximate calculations and considerations with regards to the costs which would need to be incurred should the charity, for any reason, need to cease trading or wind-up (which the Trustees deem to be unlikely). The charity monitors the level of this ‘contingency fund’ throughout the year.
The charity’s free reserves (its unrestricted general funds) as shown on its balance sheet as at 31 March 2025 of £215,813, being unrestricted general funds less the value of tangible fixed assets (2024: £214,106) exceed the target set by the charity’s reserves policy. The Trustees note that although this sum is unrestricted, the majority will be utilised on projects funded by its large funder donors.
Going forward the charity will continue its diligent e�orts to ensure the target set by this reserves policy continues to be met where possible, whilst also distributing and expending its resources to aid its beneficiaries and further its charitable objectives, in a prompt and impactive manner, on an ongoing basis.
8
**Tra�ord Rape Crisis Limited Financial Year Ended 31 March 2025**
_(a company limited by guarantee)_
_(company registration 07318710, charity registration 1153102)_
## **Structure, Governance and Management**
## _Charity Background and Constitution._
The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.
Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 March 2025 was 6 (2024: 6). The trustees are members of the charity but this entitles them only to voting rights.
benefits from the charity. Any expenses reclaimed from the charity are set out in the related party transactions note (note 9) to these financial statements.
## _Governance and Sta�ing_
The trustees have the overall responsibility for compliance with the legal requirements of the limited company and the charity.
They jointly hold strategic planning, management of funds, policy development and implementation, and recruitment of volunteers, paid workers and trustees with the CEO.
The operational day to day running of the organisation is undertaken by the CEO and the paid workers, with volunteers working alongside.
At the start of 2023 the charity had a full-time Manager (35 hours), a Volunteer Co-ordinator (25 hours), a Face-to Face Services Coordinator (25 hours), a Business Support O�icer (25 hours) and a Helpline, live chat and email Co-ordinator (25 hours), plus a number of paid sessional counsellors.
- CEO (35 hours);
- Volunteer and Digital Services Co-ordinator (35 hours);
- Counselling Co-ordinator (30 hours);
- ISVA (35 hours);
- Business Support and Development O�icer (28 hours);
-
- Sessional Digital Services Workers (2 x 3.5 hours);
- Sessional counsellors (11 x varying hours);
- Freelance Social Media and Communications O�icer (approx. 14 hours).
## _Trustee induction and training_
Trustees are recruited by Tra�ord Rape Crisis either following their involvement with the organisation as volunteers, through external advertising or via a specialist recruitment consultant. This recruitment process is in line with the volunteer recruitment procedure for Tra�ord Rape Crisis and the Fairer Recruitment Policy.
Trustees will be required to attend part of the volunteer training ‘Working with Sexual Violence’ to become familiar with the ethos, practice, governance and structure of the organisation and the wider rape crisis movement.
All trustees are encouraged to access opportunities for external training.
The organisation is a charitable company limited by guarantee, incorporated on 19 July 2010 and registered as a charity on 29 July 2013.
9
## **Financial Year Ended 31 March 2025**
_(a company limited by guarantee)_
_(company registration 07318710, charity registration 1153102)_
## **Risk management**
for the charity relate to:
- Funding.
This risk is mitigated via:
-
-
- Regular meetings in place with funding partners;
- Frequent assessment of potential funders;
- Maintain links with GM VCFSE infrastructure organisations;
- Regular updates to current funders.
- Volunteers.
This risk is mitigated via:
- Biannual recruitment of volunteers;
- Regular check-ins with volunteers;
-
- Supervision for volunteers and frequency monitored via the Volunteer and Digital Services Coordinator;
Expenses being paid and claiming of these being encouraged.
## **Related parties and relationships with other organisations.**
## **Statement of Trustees’ Responsibilities.**
responsible for preparing the Trustees' Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
and expenditure, of the charitable company for that year.
In preparing these accounts, the trustees are required to:
- select suitable accounting policies and then apply them consistently.
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent; and
- prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Company and enable it to ensure that the accounts comply with the Companies Act 2006. It is also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees and signed on their behalf by:
Trustee J. Slinger 18 September 2025
10
## **Financial Year Ended 31 March 2025**
_(a company limited by guarantee)_
_(company registration 07318710, charity registration 1153102)_
## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS**
for the year ended 31 March 2025.
## **Responsibilities and basis of report**
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
qualified member of the Institute of Chartered Accountants in England and Wales.
with the examination which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed:
## D. Wallis 29 October 2025
David Wallis ACA
Member of the Institute of Chartered Accountants in England and Wales DJW Accounts Consulting Ltd
3 Chivalry Road, London, SW11 1HT
11
## **Trafford Rape Crisis Limited.**
## **Company Registration No. 07318710. Charity Registration No. 1153102.**
## **Statement of Financial Activities for the year ended 31 March 2025 (incorporating the Income and Expenditure account).**
|**Unrestricted**
**funds**
**2025.**
**£**
**Income from:**
Donations and legacies
3
2,397
Charitable activities
4
264,352
Investment/ bank interest
1,624
**Total income for the year**
**268,374**
**Expenditure on:**
Charitable activities
5
267,876
**Total expenditure**
**for the year**
**267,876**
**Net (expenditure)/**
**Net income for the year**
7
498
Transfer between funds
**-**
498
**Reconciliation of funds:**
Total funds brought forward
215,314
**Total funds carried forward**
**215,813**
**Net movement in funds,**
**for the year**
**Note**|**Restricted**
**funds**
**2025.**
**£**
**-**
27,452
**-**
**27,452**
27,452
**27,452**
**-**
**-**
**-**
**-**
**-**|**Total**
**funds**
**2025.**
**£**
2,397
291,804
1,624
**295,826**
295,327
**295,327**
498
**-**
**498**
215,314
**215,813**|_Unrestricted_
_funds_
_2024._
_£_
_10,652_
_242,488_
_367_
_253,506_
_228,051_
_228,051_
_25,455_
**_-_**
_25,455_
_189,859_
_215,314_|_Restricted_
_funds_
_2024._
_£_
_3,360_
_22,500_
**_-_**
_25,860_
_52,546_
_52,546_
_-26,686_
**_-_**
_-26,686_
_26,686_
**-**|_Total_
_funds_
_2024._
_£_
_14,012_
_264,988_
_367_
_279,366_
_280,597_
_280,597_
_-1,231_
**_-_**
_-1,231_
_216,545_
_215,314_|
|---|---|---|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure are derived from continuing activities. The accounting policies and accompanying notes form an integral part of these financial statements.
12
**Company Registration No. 07318710. Charity Registration No. 1153102. Balance Sheet, as at 31 March 2025.**
||**Note**||**2024**||_2024_|
|---|---|---|---|---|---|
|||**£**|**£**|_£_|_£_|
|**Fixed assets:**||||||
|Tangible assets|12||**-**||_1,208_|
|**Total fixed assets**|||**-**||_1,208_|
|**Current assets:**||||||
|Debtors|13|4,118||_3,719_||
|Cash at bank and in hand||224,676||_221,980_||
|**Total current assets**||228,794||_225,698_||
|**Liabilities:**||||||
|Creditors: amounts falling||||||
|due in less than one year|14|12,981||_11,592_||
|**Net current assets**|||215,813||_214,106_|
|**Total assets less current liabilities**|||215,813||_215,314_|
|**Net assets**|||**215,813**||_215,314_|
|**The funds of the charity:**||||||
|Restricted income funds|15||**-**||**-**|
|Unrestricted income funds|16||215,813||_215,314_|
|**Total charity funds**|||**215,813**||_215,314_|
For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies.
## **Directors' responsibilities** :
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.
The accounting policies and notes to the finanicial statements, which follow from here until the end of the document, form an integral part of these financial statements.
Approved by the trustees and signed on their behalf by:
Trustee J, Slinger 18 September 2025
13
## **Tra�ord Rape Crisis Limited. Company no. 07318710. Charity reg. no. 1153102. Cash Flow Statement for the year ended 31 March 2025.**
|Note
19
_Cash flows from investing activities:_
Purchase of tangible fixed assets.
**Cash and cash equivalents**
**at the end of the year.**
Increase/(decrease) in cash
and cash equivalents in the year.
Cash and cash equivalents
at the beginning of the year.
**Cash provided by/**
**(used in) operating activities.**
**Cash provided by/**
**(used in) investing activities.**|**2025**
**£**
**2,696**
-
**-**
2,696
221,980
**224,677**|_2024_
_£_
_8,832_
_-1,234_
_-1,234_
_7,598_
_214,382_
_221,980_|
|---|---|---|
14
## **Trafford Rape Crisis Limited**
## **Notes to the accounts for the year ended 31 March 2025**
## **1. Accounting policies**
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## **a. Basis of preparation.**
The financial statements have been 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), (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Accounting Practice.
Trafford Rape Crisis Limited meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
## **b. Preparation of the accounts on a going concern .**
The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. There are no key judgments which the trustees have made which have a significant effect on the accounts. However, judgements that have been made are described in the financial review of the Trustees’ report. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.
## **c. Income.**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.
Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.
## **d. Donated services and facilities**
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
## **e. Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
## **f. Fund accounting**
Unrestricted funds are available to spend on activities that further any of the purposes of the charity.
Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.
## **g. Expenditure and irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Expenditure on charitable activities includes the costs of services undertaken to further the purposes of the charity.
- Other expenditure represents those items which do not fit into the former category.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## **h. Allocation of support costs**
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 6.
## **i. Operating leases**
Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.
## j **. Tangible fixed assets**
Individual fixed assets costing £500 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:
Computers: 33%
Office fixtures and equipment: 25%
## **k. Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any
g
p y
p p
y
y
trade discounts due.
## **l. Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **m. Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **n. Financial instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **o. Pensions**
Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity's contribution is restricted to the contributions disclosed in note 8.
## **2. Legal status of the charity**
The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.
16
**Notes to the accounts for the year ended 31 March 2025** (continued)
## **Trafford Rape Crisis Limited**
## **3. Income from donations and legacies**
|**Unrestricted**
**£**
General donations
2,397
Brabner Support for Art Club
-
**Total**
2,397
_Prior year comparatives:_
**_Unrestricted_**
**_£_**
_General donations_
_10,652_
_Brabner Support for Art Club_
_-_
**_Total_**
_10,652_
**4. Income from charitable activities**
**Unrestricted**
**£**
Ministry of Justice
142,500
GMCA
-
GM RASSO
30,552
60,000
Community Foundation
1,300
Trafford Council
30,000
**Total**
264,352
_Prior year comparatives:_
**_Unrestricted_**
**_£_**
_Ministry of Justice_
_168,440_
_GMCA_
_-_
_GM ICB_
_19,648_
_GM RASSO_
_19,400_
_Trafford Council_
_35,000_
**_Total_**
_242,488_
National Lottery - Reaching
Communities|**Restricted**
**£**
-
-
-
**_Restricted_**
**_£_**
_-_
_3,360_
_3,360_
**Restricted**
**£**
-
27,452
-
-
-
-
27,452
**_Restricted_**
**_£_**
_-_
_22,500_
_-_
_-_
_-_
_22,500_|**Total 2025**
**£**
2,397
-
**2,397**
**_Total 2024_**
**_£_**
_10,652_
_3,360_
**_14,012_**
**Total 2025**
**£**
142,500
27,452
30,552
60,000
1,300
30,000
**291,804**
**_Total 2024_**
**_£_**
_168,440_
_22,500_
_19,648_
_19,400_
_35,000_
**_264,988_**|
|---|---|---|
## **5. Analysis of expenditure on charitable activities**
|Employment costs
Premises costs
Depreciation
Project costs
Governance costs (see note 6)
Support costs (see note 6)
Restricted expenditure
Unrestricted expenditure|**Total 2025**
**£**
189,493
25,972
1,208
65,760
1,974
10,920
**295,327**
**2025**
**£**
27,452
267,876
**295,327**|**_Total 2024_**
**_£_**
_152,957_
_38,102_
_1,368_
_60,529_
_6,012_
_21,628_
_280,597_
**_2024_**
**_£_**
_52,546_
_228,051_
_280,597_|
|---|---|---|
17
## **6. Analysis of governance and support costs**
**----- Start of picture text -----**
||||||
|---|---|---|---|---|
|Basis of apportionment|Support|Governance|Total 2025|
|£|£|£|
|Office costs|By nature of individual|10,475|-|10,475|
|cost.|
|Legal and professional|By nature of individual|-|474|474|
|cost.|
|Independent examination|Single annual accounts|-|1,080|1,080|
|scrutiny (governance/|
|compliance) cost.|
|Accountancy services|Statutory annual accounts|445|420|865|
|preparation (governance) or|
|day-to-day / in-year support.|
|10,920|1,974|12,894|
|Prior year comparatives:|Basis of apportionment|Support|Governance|Total 2024|
|£|£|£|
|Office costs|By nature of individual|19,408|-|19,408|
|cost.|
|Legal and professional|By nature of individual|-|4,512|4,512|
|cost.|
|Independent examination|Single annual accounts|-|1,080|1,080|
|scrutiny (governance/|
|compliance) cost.|
|Accountancy services|Statutory annual accounts|2,221|420|2,641|
|preparation (governance) or|
|day-to-day / in-year support.|
|21,628|6,012|27,640|
**----- End of picture text -----**
## **7. Net income/(expenditure) for the year**
This is stated after charging:
**----- Start of picture text -----**
||||
|---|---|---|
|2025|2024|
|£|£|
|Depreciation|1,208|1,368|
|Operating lease rentals:|
|- Premises|7,500|7,500|
|- Equipment|1,685|750|
|Independent examiner's remuneration:|
|- Annual accounts preparation|420|420|
|- Independent examination|1,080|1,080|
**----- End of picture text -----**
## **8. Staff costs**
Staff costs during the year were as follows:
**----- Start of picture text -----**
||||
|---|---|---|
|2025|2024|
|£|£|
|Wages and salaries|168,712|129,312|
|Social security costs|11,142|11,066|
|Pension costs|7,745|6,234|
|Freelance contractors|15,730|6,345|
|203,330|152,957|
**----- End of picture text -----**
No employees received employee benefits in excess of £60,000 in either of the years ended 31 March 2025 or 31 March 2024.
The average headcount of staff employed throughout the year was 6 (2024: 6).
The average full-time equivalent number of staff employed throughout the year was 4.3 (2024: 3.4).
The key management personnel of the charity comprise the Trustees and the most Senior Member of Management. Total employee benefits of the key management personnel of the charity were £51,826 (2024: £46,651).
18
## **9. Trustee remuneration and expenses, and other related party transactions**
One trustee received reimbursement of expenses during the year ended 31 March 2025 for travel costs, totalling £38. (2024: three trustees received reimbursed expenses during the year in relation to travel, subsistence and miscellaneous expenses totalling £80).
One trustee continued to provide in-year accountancy services to the charity on a 'pro bono' basis in the year ended 31 March 2025 via a limited company in which they had a controlling interest; the charity paid that company £326 in the year in relation to the charity's accounting software license fees (2024: £53).
There were no monetary donations received from trustees in the year ended 31 March 2025 (2024: £nil).
[Details around trustees' indemnity insurance cover and annual cost borne by charity].
## **10. Government grants**
The government grants recognised in the accounts were as follows:
**----- Start of picture text -----**
2025 2024
£ £
Ministry of Justice 142,500 168,440
GMCA 27,452 22,500
GM ICB - 19,648
GM RASSO 30,552 19,400
Trafford Council 30,000 35,000
230,504 264,988
**----- End of picture text -----**
## **11. Corporation tax**
The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
## **12. Tangible fixed assets**
|**Office**
**equipment**
**£**
**Cost**
At 1 April 2024 & 31 March 2025
8,416
**Depreciation**
At 1 April 2024
7,208
Charge for the year
1,208
At 31 March 2025
8,416
**Net book value**
At 31 March 2025
-
At 31 March 2024
1,208
**13. Debtors**
**2025**
**£**
Prepayments
4,118
**4,118**
**2025**
**£**
Trade creditors
5,279
Accruals
4,351
PAYE & social security
3,351
**12,981**
**14. Creditors: amounts falling due within one year**|**Computer equipment**
**£**
13,722
13,722
-
13,722
-
-
**_2024_**
**_£_**
_3,719_
_3,719_
**_2024_**
**_£_**
_4,930_
_6,663_
_-_
_11,592_|**Total**
**£**
**22,138**
20,930
1,208
**22,138**
**-**
1,208|
|---|---|---|
19
## **15. Analysis of movements in restricted funds**
|GMCA
_Prior year comparatives:_
_GMCA_
_Brabner Support for Art Club_
_NHS_|**Balance at 1 April 2024**
**£**
_-_
-
_Balance at 1 April 2023_
_£_
_26,408_
_-_
_278_
_26,686_|**Income**
**£**
27,452
27,452
_Income_
_£_
_22,500_
_3,360_
_-_
_25,860_|**Expenditure**
**£**
-27,452
-27,452
_Expenditure_
_£_
_-49,186_
_-3,360_
_-_
_-52,546_|**Transfers**
**£**
-
-
_Transfers_
_£_
_-_
_-_
_-_
_-_|**Balance at 31**
**March 2025**
**£**
-
-
_Balance at 31_
_March 2024_
_£_
_-_
_-_
_-_
_-_|
|---|---|---|---|---|---|
## **Name of restricted fund Description, nature and purposes of the found**
NHS
GMCA
Distributed by GMCA, this fund was used for counselling and therapy, admin and training costs, and IT hardware and software.
Money was to set up face-to-face services including counselling and group work; the money was used to pay for a face-toface services coordinator and training and marketing for the counselling service.
Brabner Support for Art Club
This fund arose from the generous gift of a donor, in November 2023, towards funding the costs of running a set number of sessions of the Charity's popular Arts Club.
## **16. Analysis of movement in unrestricted funds**
|General fund
Total
_Prior year comparatives:_
_General fund_
_Total_|Balance at 1
April 2024
£
215,314
215,314
_Balance at_
_1 April 2023_
_£_
_189,859_
_189,859_|Income
£
268,374
268,374
_Income_
_£_
_253,506_
_253,506_|Expenditure
£
-267,876
-267,876
_Expenditure_
_£_
_-228,051_
_-228,051_|Transfers
£
_-_
_-_
_Transfers_
_£_
_-_
_-_|**Balance at 31**
**March 2025**
**£**
215,813
**215,813**
_Balance at 31_
_March 2024_
_£_
_215,314_
_215,314_|
|---|---|---|---|---|---|
## **Name of unrestricted fund Description, nature and purposes of the found**
General fund. The free reserves after allowing for all designated funds.
The charity holds no designated funds, and no other unrestricted funds, other than the general fund.
## **17. Analysis of net assets between funds**
|Tangible fixed assets
Net current assets/(liabilities)
Total
_Prior year comparatives:_
_Tangible fixed assets_
_Net current assets/(liabilities)_
_Total_|**General fund**
**£**
-
215,813
215,813
_General fund_
_£_
_1,208_
_214,106_
_215,314_|**Designated funds**
**£**
_-_
_-_
_-_
_Designated funds_
_£_
_-_
_-_
_-_|**Restricted funds**
**£**
_-_
_-_
_-_
_Restricted funds_
_£_
_-_
_-_
_-_|**2025 Total**
**£**
-
215,813
**215,813**
_2024 Total_
_£_
_1,208_
_214,106_
_215,314_|
|---|---|---|---|---|
20
## **18. Operating lease commitments**
The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:
|Less than one year
One to five years
**19. Reconciliation of net movem**
**Adjustments for:**
Depreciation charge
Decrease/(increase) in debtors
Increase in creditors
**Net cash provided by/(used in)**
**operating**
**Net income/(expenditure) for**
**the year**|**Equipment 2025**
**£**
_Equipment 2024_
_£_
1,685
_1,685_
4,213
_5,898_
**5,898**
_7,583_
**ent in funds to net cash flow from operating activities**
**2025**
**£**
**_2024_**
**_£_**
498
_-1,231_
1,208
_1,368_
-397
_6,415_
1,388
_2,279_
2,696
_8,831_|
|---|---|
21