2026-03-31-accounts - RCT Domestic Abuse Services Limited

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Company registration number: 08356730 Charity registration number: 1155423

RCT DOMESTIC ABUSE SERVICES LIMITED TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

HSJ Accountants Ltd Severn House Hazell Drive Newport NP10 8FY

RCT Domestic Abuse Services Limited Contents

	Page
Trustees' Report	1—4
Independent Auditor's Report	5—7
Statement of Financial Activities (including Income and Expenditure Account)	8
Comparative Statement of Financial Activities (including Income and Expenditure Account)	9
Balance Sheet	10
Statement of Cash Flows	11
Notes to the Statement of Cash Flows	12
Notes to the Financial Statements	13—20

RCT Domestic Abuse Services Limited Company No. 08356730 Trustees' Report For The Year Ended 31 March 2026

The trustees present their report and the financial statements for the year ended 31 March 2026.

Objectives and Activities

Aims and Objectives

The Charity's main objectives are to relieve the distress and suffering of all forms of Violence Against Women, Domestic Abuse and Sexual Violence; to relieve any woman, man or child in necessitous circumstances, by the provision of temporary crisis accommodation, services and facilities, to preserve and protect the health of women, men and children in necessitous circumstances and to educate the public in the area of domestic violence and abuse.

Public Benefit

In furtherance of this objective RCT Domestic Abuse Services offers a range of services to women, men and their children. To ensure access and support are always available we offer a 24 hour service which includes drop in support during traditional working hours and a telephone service (and staff response where appropriate) outside office hours, enabling beneficiaries to access support, advice and where required, access to our other services. We manage 4 supported housing projects, which offer emergency safe accommodation to women and their children (refuge).

These are staffed by a team of support workers. We also offer a range of Drop In, Outreach and Life Skills Programmes to women, men and children in the community through the SAFE Project and support via The Safer Rhondda Centre, Cynon Safety Centre and Pontypridd Oasis Centre. The community based centres offer continuation support to women leaving refuge or for women and men in need of support who remain at home. The services are accessed by self- referral or through referrals made by other agencies. Through our Children and Young People RISE project we offer support to children and young people living in refuge and living in the communities of RCT and also provide specialist prevention and early intervention programmes in the community and also in schools and colleges.

We regularly facilitate domestic abuse awareness programmes, confidence building and assertiveness along with a range of life skill programmes that promote the development of independent living skills. Our volunteer befriending programme enables us to extend our activities by complimenting the work undertaken by paid staff. This also enables volunteers to gain training and experience and subsequently develop careers within the Supported Housing and Social Care sectors. We also deliver the IRIS project to provide domestic abuse awareness training to GP’s and other health care professionals across the Cwm Taf Region in partnership with Safer Merthyr Tydfil. Since introducing the Cynon Safety Centre and delivery of services at the new Taf Safety Centre we can ensure local services are easily accessible for local people across RCT.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Achievements and Performance

Main Achievements

The organisation has continued to develop the male victim service to enable male victims of domestic abuse to have the option of being supported by a male officer as many male victims have advised during consultation events that they would feel more comfortable receiving support from a male support worker. This has led to an increase in the number of male referrals and successful outcomes for male victims of domestic abuse.

We have not received any additional funding for this project during the financial year but income generated through our move on properties contributes towards the salary for this officer. We are working towards a comprehensive funding bid to be submitted to the Big Lottery Community Fund in 2026-27 once 2 years data captured to demonstrate need and demand for the services.

We have received a further 12 months funding through the Moondance Foundation of £25,000 to continue the role of the Volunteer and Student Coordinator. This role enables us to provide social work student placements along with the Mentoring and Befriending Programme which enables volunteers to provide a befriending service to low level individuals affected by domestic abuse.

We review our aims, objectives and activities each year. This review looks at what we achieved and the outcomes of our work in the previous twelve months. The review looks at the success of each key activity and the benefits of raising awareness of domestic violence through the provision of information and training. The review also helps us ensure our aims, objectives and activities remained focused on our stated objectives. We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities thus ensuring that it continues in its purpose to provide information and support to women, men and children who are affected by domestic violence and abuse.

Page 1

RCT Domestic Abuse Services Limited Trustees' Report (continued) For The Year Ended 31 March 2026

Financial Review

Reserves Policy

To minimise risks to the organisation the trustees have established a policy whereby the unrestricted funds not committed and held by the charity should be 6 months running costs. As of 31st March 2026 the unrestricted current net assets were £924,916 (2025: £933,869). Much of the organisations income is grant funding and the charity recognises the need to build reserves should this be reduced, in order to continue services until alternative sources of income are secured.

Principal Funding Sources

The main source of funding the organisation receives is Supported People Revenue Grant from the Welsh Assembly Government, which funds our support to women and children accessing refuge and community services. The organisation also receives grant funding from RCTCBC Social Services towards the SAFE project and children and young people's support services. Other sources of funding also include Big Lottery, Fframwaith and the Moondance Foundation.

Investment Policy and Objectives

Under the Memorandum and Articles of Association, the charity has the authority to invest funds as determined by the trustees.

Future Developments

A key aim for the new financial year is to continue to grow the new provision of services within the Taf Ely area to ensure the same level of provision is available and accessible as the Cynon and Rhondda Valleys and implement a sustainable funding model to continue to develop support services for male victims.

Structure, Governance and Management

Governing Document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

RCT Domestic Abuse Services (RCT DAS) is a company limited by guarantee governed by its Memorandum and Articles of Association dated 1st April 2013. RCT DAS is a charity registered with the charity commission. In the event of the organisation winding up its members are required to contribute an amount not exceeding £1.00.

Trustee Selection Methods

The board of Trustee's has the power to co-opt additional members onto the board, who must retire at the next AGM but may stand for re-election. When considering co-opting Trustee's the board has regard to the requirement for any specialist skills and knowledge needed in relation to this area of work such as Finance, HR, Legal and an understanding of domestic abuse and supported housing.

Induction and Training of Trustees

The Trustee Board regularly undertakes skills audits to identify areas of strength, gaps in knowledge and training needs. This enables us to actively recruit Trustees with the skills to fill the gaps. After a period of not being in receipt of services, service users are encouraged to volunteer with the organisation, which is extended to acting as Trustees. This is to ensure the service users we support are adequately represented on the Trustee Board and can use their experience to assist the charity. Induction and training of trustees New Trustees undergo an orientation to brief them on their legal obligations, the content of the Memorandum and Articles of Association, the functioning of the Trustee Board and decision making processes, the business plan, the functioning and structure of the services, and recent financial performance. During induction they will meet key employees and other Trustees. Trustees are encouraged to participate in internal and external training events which will further their skills and knowledge in undertaking their role as Trustee.

Page 2

RCT Domestic Abuse Services Limited Trustees' Report (continued) For The Year Ended 31 March 2026

Organisational Structure

RCT DAS has a Board of Trustees who meet monthly and are responsible for the strategic direction of the organisation and setting policy. The responsibility for the day to day management of the organisation is delegated to the Chief Executive Officer and Senior Management Team.

The CEO is responsible for ensuring the charity delivers the services specified, the day to day running of the multiple projects managed by the organisation, supervision and development of staff and ensuring work undertaken is in line with good practice. A tier of middle management was introduced following the merger to support and assist the Senior Management team in the management of the organisation. Four Coordinators were appointed to manage individual areas of service delivery and finance

Reference and Administrative Details

Trustees

Mr E Young Mr P Bevan Mrs M Abraham Ms S Pincott Ms E Prys Garrett

Charity Number

1155423

Company Number

08356730

Registered Office

Women's Aid Rct Compton House, First Floor Offices 4 & 5 Victoria Square Aberdare CF44 7NT

Accountants

HSJ Accountants Ltd Severn House Hazell Drive Newport NP10 8FY

Auditors

HSJ Audit Limited Severn House Hazell Drive Newport NP10 8FY

Page 3

RCT Domestic Abuse Services Limited Trustees' Report (continued) For The Year Ended 31 March 2026

Statement of Trustees' Responsibilities

The trustees (who are also the directors of RCT Domestic Abuse Services Limited for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:

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

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are 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.

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

Statement of Disclosure of Information to Auditors

Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and which they know the auditor is unaware.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr P Bevan Trustee 19 August 2026

Page 4

Independent Auditor's Report to the Members of RCT Domestic Abuse Services Limited

Opinion

We have audited the financial statements of RCT Domestic Abuse Services Limited (the "charity") for the year ended 31 March 2026 which comprise the Statement of Financial Activities (including Income and Expenditure Account), Balance Sheet, Cash Flow Statement and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

In our opinion the financial statements:

give a true and fair view of the state of the charitable company's affairs as at 31 March 2026 and of its incoming resources and application of resources, for the year then ended;

have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 22 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions Relating to Going Concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

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

Other Information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on Other Matters Prescribed by the Companies Act 2006

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

the information given in the Trustees' Report, which includes the Director's Report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and

the Director's Report included within the Trustees' Report have been prepared in accordance with applicable legal requirements.

Page 5

Independent Auditor's Report (continued) to the Members of RCT Domestic Abuse Services Limited

Matters on Which We Are Required to Report by Exception

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

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records or returns; or certain disclosures of trustees' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Trustees' Report and from the requirement to prepare a Strategic Report.

Responsibilities of Trustees

As explained more fully in the Trustees' Responsibilities Statement set out on page 1—4, the trustees (who are also directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We corroborated our enquiries of management by review of correspondence with HMRC and The Charity Commission and other regulatory bodies.
We considered the risk of fraud through management override and, in response, we incorporated testing of manual journal entries into our audit approach.

Based on the results of our risk assessment we designed our audit procedures to indentify and address material misstatements in relation to fraud.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use Of Our Report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Page 6

Independent Auditor's Report (continued) to the Members of RCT Domestic Abuse Services Limited

Mr Andrew Hill FCCA ACA DChA BFP (Senior Statutory Auditor) for and on behalf of HSJ Audit Limited, Statutory Auditor

24 August 2026

HSJ Audit Limited Severn House Hazell Drive Newport NP10 8FY

Page 7

RCT Domestic Abuse Services Limited Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2026

Unrestricted funds £ 5,866 628,866 20,155 -	Restricted funds £ - 1,130,061 - -	2026 Total funds £ 5,866 1,758,927 20,155 -	2025 Total funds £ 11,941 1,656,906 22,015 1,650
654,887	1,130,061	1,784,948	1,692,512
(234,916) (82,239) (227,467) - (22,220)	(84,738) - - (1,055,922) -	(319,654) (82,239) (227,467) (1,055,922) (22,220)	(285,847) (3,332) (230,314) (1,060,646) (23,526)
(566,841)	(1,140,661)	(1,707,502)	(1,603,665)
88,046 (200,902)	(10,600) 200,902	77,446 -	88,847 -
(112,856) 1,297,223	190,302 -	77,446 1,297,223	88,847 1,208,376
1,184,367	190,302	1,374,669	1,297,223

The notes on pages 12 to 20 form part of these financial statements.

Page 8

RCT Domestic Abuse Services Limited Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2026

Unrestricted funds £ 11,941 543,924 22,015 1,650	Restricted funds £ - 1,112,982 - -	2025 Total funds £ 11,941 1,656,906 22,015 1,650
579,530	1,112,982	1,692,512
(188,678) - (119,409) - (23,526)	(97,169) (3,332) (110,905) (1,060,646) -	(285,847) (3,332) (230,314) (1,060,646) (23,526)
(331,613)	(1,272,052)	(1,603,665)
247,917 (18,472)	(159,070) 18,472	88,847 -
229,445 1,067,778	(140,598) 140,598	88,847 1,208,376
1,297,223	-	1,297,223

The notes on pages 12 to 20 form part of these financial statements.

Page 9

RCT Domestic Abuse Services Limited Balance Sheet As At 31 March 2026

Unrestricted funds £ 259,451	Restricted funds £ -	2026 Total funds £ 259,451	2025 Total funds £ 273,354
259,451 128,412 845,063	- - 190,302	259,451 128,412 1,035,365	273,354 142,487 922,787
973,475 (48,559)	190,302 -	1,163,777 (48,559)	1,065,274 (41,405)
924,916	190,302	1,115,218	1,023,869
1,184,367	190,302	1,374,669	1,297,223
1,184,367	190,302	1,374,669	1,297,223
		190,302 1,184,367	- 1,297,223
		1,374,669	1,297,223

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr P Bevan Trustee 19 August 2026

The notes on pages 12 to 20 form part of these financial statements.

Page 10

RCT Domestic Abuse Services Limited Statement of Cash Flows For The Year Ended 31 March 2026

Notes Cash flows from operating activities Net cash generated from operations 1 Interest paid Net cash generated from operating activities Cash flows from investing activities Purchase of tangible assets Interest received Net cash generated from investing activities Increase in cash and cash equivalents Cash and cash equivalents at beginning of year 2 Cash and cash equivalents at end of year 2	2026 £ 94,352 (335) 94,017 (1,594) 20,155 18,561 112,578 922,787 1,035,365	2025 £ 30,088 (318)
		29,770
		- 22,015
		22,015

		51,785 871,002
		922,787

Page 11

RCT Domestic Abuse Services Limited Notes to the Statement of Cash Flows For The Year Ended 31 March 2026

1. Reconciliation of income to cash generated from operations

. Reconciliation of income to cash generated from operations
Net income Adjustments for: Interest expense Interest income Depreciation of tangible assets Movements in working capital: Decrease/(increase) in trade and other debtors Increase/(decrease) in trade and other creditors Net cash generated from operations	2026 £ 77,446 335 (20,155) 15,497 14,075 7,154 94,352	2025 £ 88,847 318 (22,015) 18,865 (53,506) (2,421)
		30,088

2. Cash and cash equivalents

Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:

2026 £ Cash at bank and in hand 1,035,365 3. Analysis of changes in net funds As at 1 April 2025 Cash flows £ £ Cash at bank and in hand 922,787 112,578	2025 £ 922,787
	As at 31 March 2026 £ 1,035,365

Page 12

RCT Domestic Abuse Services Limited Notes to the Financial Statements For The Year Ended 31 March 2026

1. General Information

RCT Domestic Abuse Services Limited is a company limited by guarantee, incorporated in England & Wales, registered number 08356730 and registered charity number 1155423. The registered office is Women's Aid Rct Compton House, First Floor Offices, 4 & 5 Victoria Square, Aberdare, CF44 7NT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Going Concern Disclosure

The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charitable company's ability to continue as a going concern.

2.3. Fund Accounting

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

Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.

Restricted funds are to be used for specific purposes as laid down by the donor.

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

2.4. Incoming Resources

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

Donations and legacies

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Grants receivable

Grants receivable are treated in different ways dependent upon their purposes and the terms of the grant.

Grants receivable for specific purposes are treated as restricted funds so that any unused funds can be separately identified.

Grants receivable to facilitate the general running of the project i.e. where the directors/trustees can choose how the funds are expended, are treated as unrestricted funds.

Deferred income

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:

The donor specifies that the grant or donation must only be used in future accounting periods; or The donor has imposed conditions which must be met before the charity has unconditional entitlement.

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Page 13

RCT Domestic Abuse Services Limited Notes to the Financial Statements (continued) For The Year Ended 31 March 2026

2.5. Resources Expended

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated, on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

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

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

2.6. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold 2% on cost Motor Vehicles 25% on cost Fixtures & Fittings 25% on cost

2.7. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.8. Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

2.9. Pensions

The charitable company operates a defined pension contribution scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

3. Income from Donations and Legacies

. Income from Donations and Legacies
	2026	2025
	Unrestricted	Unrestricted
	funds	funds
	£	£
Donations and gifts	5,866	11,941

Income from Charitable Activities

Page 14

RCT Domestic Abuse Services Limited Notes to the Financial Statements (continued) For The Year Ended 31 March 2026

Unrestricted funds £ 552,307 76,559	Restricted funds £ - 1,130,061	2026 Total funds £ 552,307 1,206,620
628,866	1,130,061	1,758,927
Unrestricted funds £ 543,924 -	Restricted funds £ - 1,112,982	2025 Total funds £ 543,924 1,112,982
543,924	1,112,982	1,656,906
Unrestricted funds £ 76,559 - - - - - - - -	Restricted funds £ 827,951 39,464 58,606 119,151 23,812 - 13,159 35,218 12,700	2026 Total funds £ 904,510 39,464 58,606 119,151 23,812 - 13,159 35,218 12,700
76,559	1,130,061	1,206,620
Unrestricted funds £ - - - - - - - - -	Restricted funds £ 825,189 28,994 66,303 119,151 23,345 50,000 - - -	2025 Total funds £ 825,189 28,994 66,303 119,151 23,345 50,000 - - -
-	1,112,982	1,112,982

Investment Income

Page 15

RCT Domestic Abuse Services Limited Notes to the Financial Statements (continued) For The Year Ended 31 March 2026

Activities undertaken directly £ 319,654 82,239 227,467 1,055,922 -	2026 Unrestricted funds £ 20,155	2025 Unrestricted funds £ 22,015
	2026 Unrestricted funds £ -	2025 Unrestricted funds £ 1,650
	Support costs (see note 8) £ - - - - 22,220	2026 Total £ 319,654 82,239 227,467 1,055,922 22,220
1,685,282	22,220	1,707,502
Activities undertaken directly £ 285,847 3,332 230,314 1,060,646 -	Support costs (see note 8) £ - - - - 23,526	2025 Total £ 285,847 3,332 230,314 1,060,646 23,526
1,580,139	23,526	1,603,665

Page 16

RCT Domestic Abuse Services Limited Notes to the Financial Statements (continued) For The Year Ended 31 March 2026

Support Costs

General administration Depreciation General administration Depreciation	2026 Allocated support costs £ 6,723 15,497
	22,220
	2025 Allocated support costs £ 4,661 18,865
	23,526

Auditor's Remuneration

Remuneration received by the charitable company's auditors and their associates during the year was as follows:

	2026	2025
	£	£
Audit Services
Audit of the company's financial statements	4,968	4,662

10. Staff Costs

Staff costs were as follows: Wages and salaries Social security costs Other pension costs	2026 £ 995,323 119,842 52,758 1,167,923	2025 £ 955,935 87,366 17,345
		1,060,646

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000. During the year a total of £173,623.22 (2025: £138,408) was paid to the key management personnel of the charity.

Page 17

RCT Domestic Abuse Services Limited Notes to the Financial Statements (continued) For The Year Ended 31 March 2026

11. Average Number of Employees

Average number of employees during the year was as follows:

Land & Property Freehold £ 291,300 -	Motor Vehicles £ 17,148 -	2026 36 4 40 Fixtures & Fittings £ 76,475 1,594	2025 35 4
			39
			Total £ 384,923 1,594
291,300	17,148	78,069	386,517
32,243 5,826	12,481 4,000	66,845 5,671	111,569 15,497
38,069	16,481	72,516	127,066
253,231	667	5,553	259,451
259,057	4,667	9,630	273,354

12. Tangible Assets

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

13. Debtors

Due within one year Prepayments and accrued income Other debtors 14. Creditors: Amounts Falling Due Within One Year Other creditors Taxation and social security Accruals and deferred income	2026 £ 16,010 112,402 128,412 2026 £ 12,565 20,323 15,671 48,559	2025 £ 21,618 120,869
		142,487
		2025 £ 8,713 21,899 10,793
		41,405

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RCT Domestic Abuse Services Limited Notes to the Financial Statements (continued) For The Year Ended 31 March 2026

16. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

Not later than one year Later than one year and not later than five years Later than five years	2026 £ 35,369 106,107 64,487 205,963	2025 £ 32,050 96,149 49,744
		177,943

17. Pension Commitments

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £52,758 (2025: £17,345).

At the balance sheet date contributions of £3,993 (2025: £17,345) were due to the fund and are included in creditors.

18. Movement in Funds

As at 1 April 2025 £ 1,207,223 75,000 15,000	Income £ 654,887 - -	Expenditure £ (566,841) - -	Transfers £ (200,902) - -	As at 31 March 2026 £ 1,094,367 75,000 15,000
90,000	-	-	-	90,000
1,297,223	654,887	(566,841)	(200,902)	1,184,367
- - - - - -	119,151 23,812 124,629 71,306 661,328 129,835	(84,738) (23,812) (21,929) (18,117) (809,013) (183,052)	- - - - 147,685 53,217	34,413 - 102,700 53,189 - -
-	1,130,061	(1,140,661)	200,902	190,302

1,297,223	1,784,948	(1,707,502)	-	1,374,669

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RCT Domestic Abuse Services Limited Notes to the Financial Statements (continued) For The Year Ended 31 March 2026

As at 1 April 2024 £ 977,778 75,000 15,000	Income £ 579,530 - -	Expenditure £ (331,613) - -	Transfers £ (18,472) - -	As at 31 March 2025 £ 1,207,223 75,000 15,000
90,000	-	-	-	90,000
1,067,778	579,530	(331,613)	(18,472)	1,297,223
80,607 - - 50,433 - - 9,558 -	119,151 23,345 28,994 66,303 693,111 132,078 - 50,000	(199,758) (23,345) (28,994) (26,229) (765,204) (168,964) (9,558) (50,000)	- - - (90,507) 72,093 36,886 - -	- - - - - - - -
140,598	1,112,982	(1,272,052)	18,472	-

1,208,376	1,692,512	(1,603,665)	-	1,297,223

19. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

20. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

21. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

22. FRC's Ethical Standard - Provision Available for Small Entities

In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

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