Registered Charity Number: 1155902
Registered Company Number: CE000857
Gloucestershire Rape and Sexual Abuse Centre
Board of Trustees Annual Report and Financial Statements
For the Year Ended 31 March 2024

Gloucestershire Rape and Sexual Abuse Centre
Board of Trustees Annual Report and Financial Statements For the Year Ended 31 March
2024
Charity Information
Trustees
Trustees who served during the year and up to the date of this reportwere as follows:
Cate Hemingway
Co-chair
Honor Binning
Amy Hale
Dr Nicola Jones
Danielle Vincent
Samantha Puddy
Helen Williams
Helen Bromley
Julia Davey
Natalie Limbrick
Dr Louise Livesey
Amy Norton
Zoe Stoddart
Co-chair
Appointed May 2024
Resigned Jan 2024
Resigned May 2024
Resigned Jan 2024
Resigned March 2024
Resigned Sept 2023
Resigned Nov 2023
Key management personnel:
The key management personnel during the financialyearto 31 March 2024were:
Gilli Appleby CEO
Rachel HoLe Services and Training Manager
Independent Examiner
Griff iths MarshalL
4th Floor, Llanthony Warehouse
The Docks
GLoucester
GL12EH
Bankers
UnityTrust Bank
4 Brindley Place
Birmingham
B12JB
Registered off ice
PO Box 3292
GLoucester
Gloucestershire
GL19HW
Registered charity number: 1155902, Registered company number: CE000857

Gloucestershlre Rape and Sexual Abuse Centre
Board of Trustees Annual Report and Flnancial Statements For the Year Ended 31 March
2024
Trustees Report
The Trustees present their report and examined financial statements for the year ended 31
March 2024. The 'charity information, set out on page 1 form part of this report.
The financial statements comply with the Charities Act 2011. the Companies Act 2006, the
Memorandum and Articles of Association, and 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}.
Objectives and activities
Purpose and aims
The charity's purposes, as set out in the objects contained in the company's memorandum of
association are
To relieve the emotional, psychoLogical andlor physical distress of people who have
experienced sexual violence, especiaLlywomen and girLs,' and
To educate the public around the nature and extent of sexual violence and its impact on
people, especially on women and girls
GRASAC strategic aims for 2023- 2026 are to:
relieve the emotional, psychological andl or physical distress of people, especially
women and girls who have experienced sexualviolence
2. empower people, especiaLlywomen and girls, to find their own way of living in a future
unconnected to their traumatic past
3. educate the public about the nature of sexual violence and its impacts, especially on
women and girls
4. be part of the movement towards a world free of sexual violence
Ensuring our work dellvers our aims
We review our aims, objectives and activities each year. This review looks at what we have
achieved and the outcomes of ourwork in the previous 12 months, the success of each key
activity and the benefits they have brought to those people that we are set up to help. The
review also helps to ensure that our aims, objectives and activities remain focused on our
stated purposes. We consult with service users, staff, volunteers and external partners.
In shaping our objectives for the year and planning our activities, the Trustees have considered
the Charity Commission's guidance on public benefit, including the guidance'Public Benefit:
Runninga Charity (PB2)'.
The focus of our work
The strategic aims focus on direct services and ourworkto educate and to change society. Our
approach to achieving these aims is informed by four principles
Our seNices are of high quality: clients must be confident that theywill receive an
excelLent service; we have achieved RCEW'S National Service Standards and aspire to
exceed them.

Gloucestershire Rape and Sexual Abuse Centre
Board of Trustees Annual Report and Flnanclal Statements For the Year Ended 31 March
2024
We will grow so we can reach under-served women and girls in Gloucestershire who
have often waited years to be heard. We will evidence need through improved data
collection so we can widen our service provision.
Our services need to be sustainable: all survivors, especially women and girls, deseNe
access to stable specialist services; we will continue to make the case for Long-term,
dedicated funding and will ensure our organisation is robust.
We need to be informed bythe voices of survivors; their experiences and voices must be
heard, and we WILL continue to promote survivors, rights.
How our activlties deliverpublic benefit
GRASAC recognises that the impact of sexual vioLence can affect victim-survivors, mental
health, emotional and psychological development, family and reLationships, work, and
physical health. Sexual violence is sometimes the identifiable trigger point leading to
addiction, violent relationships, professional sex working and homelessness. GRASAC helps
victim-survivors of all ages access their rights, navigate the CJS, improve their welLbeing and
ability to function, reduce trauma symptoms and the risk of repeat victimisation.
Feedback from clients across our services consistently demonstrates the positive impact of
ourwork.
Through education and campaigning, GRASC aims to raise public awareness of the reality and
impact of rape and sexual violence and ensures victim-survivors are informed of the support
services available.
GRASAC recognises the intersectional and unique factors of every victim-SUNivor's
experience. Our services are accessible and include specialist services targeted at, and
designed for. aLI communities. This has included community-based and speciaLisms in
services for global majority communities, LGBTQ+ clients and people with Learning Disabilities
and Autism. We ensure victim-survivors, voices inform and shape our service deLivery.
GRASAC is the lead provider of support and advocacy for survivors of sexuaL violence in
Gloucestershire. In addition, and crucially, we work alongside a wide network of frontline
health, social, housing and educational services providing a joined-up and holistic approach to
support.
All our charitable activities are undertaken to further our charitable purposes for the public
benefit.

Gloucestershire Rape and Sexual Abuse Centre
Board of Trustees Annual Report and Financial Statements For the Year Ended 31 March
2024
Achievements and Performance
This annual report demonstrates the breadth of work carried out by committed staff and
volunteers on behalf of clients. As a trustee board, we are particularly moved by the number of
compliments and positive feedback received from both clients and from professionals that
referto orwork in partnershipwith us.
GRASAC supported over 800 clients in this last year, offering more than 5,640 hours of cLients
support. We are pleased that we have maintained our excellent support Levels. 32 % of our
clients were under 18years with 2¥0 under 13 years. 909/0 of clients identified as female, 8¥0
male, 0.8 % non-binary and 0.6¢Yo as trans.
GRASAC continued to provide the following core services across Gloucestershire through a
mixture of in-person, online, phone and email, reflecting the geography of the areas and the
needs of clients (who, for some, find virtual support more accessible).
Emotional / Therapeutic Support-
Specialist support work provides emotional, practical and advocacy support for victim-
survivors. Specialist support workers offer individuals the space and time, to talk through their
thoughts, feelings and options through up to 20 sessions of 1.1 support for individuals aged
13+.
Independent Sexual Violence Advlsers (ISVA)-
ISVAS (including children's ISVAS) offer confidentiaL specialist support providing practical help
and emotional support to anyone who has been raped or sexually assaulted at anytime in their
lives regardless of whether they wish to report to the police. ISVAS support survivorslvictims to
decide if theywish to report to the police, provide information about the legal process and
individuals, rights. They also liaise with the police and prosecution service. advocate on the
individual's behalf and provide support through anytrial process, as well as make and support
referrals to other services to meet other identified needs.
Group Work-
We have continued to offer group work which incorporates psychoeducational and
holistic/seLf-care approaches. This year we have particularly focused on community-ba8ed
peer groups. Some of our groups have also been survivor led recognisingthe power of healing
alongside people with shared experience. The Phoenix Programme (a six-session programme
for young girls who have experienced sexual violence focused on empowerment, healthy
relationships and coping mechanisms) has provided an opportunity to engage with education
providers across the County. Sessions are held in paraLlel for their parents and carers
(incLuding grandparents).

Gloucestershire Rape and Sexual Abuse Centre
Board of Trustees Annual Report and Financial SLgtements For the Year Ended 31 March
2024
Phone and e- support-
We provide direct access emotional support through our telephone and e-support facilities five
days a week for anyone wishing to seek advice and/or support whether for themselves or
someone they care about-this support can be accessed anonymously.
Online resources -
Self-help resources and guides continue to be available through our website.
Tralnlng-
We have continued to offer training and workshops on a variety of topics including consent and
understanding sexual violence to a wide range of audiences across schools, statutory,
corporate and VCSE sectors.
Partnership working-
GRASAC continues to beLieve in and champion partnership working, working with our partners
to deliver service, share best practise, and develop innovative approaches to support.
Ourteam has grown, thanks to increased funding, so that we have been abLe to increase our
offer of emotional support to both adults from minoritygroups in ourcommunityand young
people and, employed additionaL ISVAslChlSVAs which has helped to reduce waitingtimes for
this service.
Following the return to face-to-face services after the difficult Covid restrictions. our focus for
the year has been on maintaining and developing our services. Our ruraLLy based offices have
proved to be a comfortable and positive environment from which to work and offer client-based
services.
Volunteers continue to be a valuable and cruciaL part of GRASAC and our offer by and for
volunteers is a priority for us to develop in 2024125. Volunteers primarily support our groupwork
and fundraising.
We want to extend our thanks and gratitude to all the staff and volunteers who have shown
such commitment and dedication in ensuringthat we continue to provide consistent and high-
qualityseNice to ourcLients.
Financial review
Flnanclal summary
Income in the year totalled £689,014 (2023: £726,461) of which £624,506 {2023.' £707,922)
came from grantfundingfrom a number of different bodies (see note 3 to the financiaL
statements}. These funds were used to provide a range of seNices, including the Independent
Sexual Violence Advisers. one-to-one support, helpline, e-mail, text and on-line support to
relieve the trauma and distress of those who have experienced sexual violence
Expenditure in the year totalled £693,459 (2023: £652,921) of which £691,932 {2023: £652,878)
reLated to charitable activities, the most sizeabLe being staff costs which totalLed £538,855
(2023: £504,168).

Gloucestershire Rape and Sexual Abuse Centre
Board of Trustees Annual Report and Financial Statements For the Year Ended 31 March
2024
Total reserves as at 31 March 2024 were £587,721 {2023: £592,166) of which £367,285 (2023:
£254,871) was unrestricted and £220,436 {2023: £337,295) was restricted and unavailable for
the general purposes of the charity. Of the unrestricted funds none have been designated
{2023: none).
Reserves policy
The level of income retained in reserves is based on a realistic assessment of contractual
obligations to staff (i.e. maternity, sickness and redundancy payl, running cost contingencies,
winding up and diLapidation costs, risk management and a contingency for any unanticipated
reductions in income. Due to the nature of GRASACS work, it is vitaL that advocacy and
therapeutic support are completed for each client in a sensitive and timely manner. Therefore,
we set reserves at 5 months of delivery costs to enable us to prioritise the continuation and
safe ending of all work.
Statement of going concern
After reviewingthe charity's forecasts and projections and its reserves, the Trustees have a
reasonable expectation that the charity has adequate resources to continue in operation for
the foreseeable future. The charity therefore continues to adopt the going concern basis in
preparing its financial statements
The main risk to organisation's ability to continue as a going concern is the Loss of significant
funding. In order to mitigate this risk, the organisation have implemented a funding plan that
increases its work with otherfunding bodies and diversifies our portfolio of funders. Increased
efforts have been made in 2023124 to grow our networking opportunities across the
Gloucestershire community and to seek non-recurrentfunds from corporate supporters. We
continue to develop the internal structure of the organisation to ensure that it is lean and
adaptable. Staffing levels have been challenging during this year, with a higherthan expected
level of sickness and absence. Steps are beingtaken, alongside existing EAP and support
mechanisms, to provide additional support for all staff
Structure, governance and management
Governing document
The charity is a Charitable Incorporated Organisation. It is a charity registered with the Charity
Commission. Anyone aged over 18 years of age can become a member of the charity and there
are currently 19 members111 trustees and 8 volunteers) (2022: 35, 2023: 19).
Appointment of Trustees
Trustees are elected by members of the charity or co-opted and elected at General Meetings.
The two voLunteer representatives are fulltrustees but must declare a conflict of interestwhere
there are matters being discussed that relate to their capacity as volunteers
Trustee induction and training
AIL newTrustees receive an induction into the work of the charity as well as an introduction into
the role of a trustee and its responsibilities. The induction process for newTrustees also

Gloucestershire Rape and Sexual Abuse Centre
Board of Trustees Annual Report and Financial SLgtements For the Year Ended 31 March
2024
includes training and development days. Trustees are encouraged to attend appropriate
externaL training events where these will facilitate the undertaking of their role
Organisation
The Board of Trustees, which cannot have Less than three or more than twelve members,
administers the charity. The Board of Trustees normally meets every second month. A CEO is
appointed by the Trustees to manage the day-to-day operations of the charity. To facilitate
effective operations, the CEO has delegated authority, within terms of delegation approved by
the Trustees, for operational matters including finance, employment and service deLivery
related activities
Confllcts of interest
None of the Trustees receive remuneration or other benefit for their work with the charity. Any
connection between a trustee or senior manager and a potentiaL employee, suppLier or service
provider must be disclosed to the full Board of Trustees in the same way as any other
contractual relationship with a related party.
As part of the recruitment process all Trustees complete a Conflict of Interest Statement. In
addition a Register of Trustees, Interests is collated and recorded annually. At each Board
meeting, allTrustees must declare any changes to their conflicts of interest
Remuneratlon pollcy
The pay of all staff is reviewed annually and are normally (funding permitted) increased in
accordance with inflation and annuaL earnings.
Pay benchmarking is carried out periodically and where required for recruitment of new posts
through internet searching for similar posts and discussion with partner agencies delivering
sexual violence services across the country in the Rape Crisis network
Risk management
The Trustees hold a Risk Register documenting the major risks facingthe charity along with
mitigating actions. This is reviewed on a regular basis as part of the rolLing timetable of the
Board of Trustees. The following are considered by the Board of Trustees to be 'red' risks
meaningthatthere is a high probability of them occurring and, if thiswere to happen, there
would be a significant impact on the organisation
Loss of key personnel- GRASAC has a comprehensive HR policy framework and
development plans in place. All key management positions are currently filled. The
revised policy and associated contracts of empLoyment stipulate that key personnel
have an extended (3 month) notice period which allows sufficient time for recruitment
Loss of significant funding - The strategic plan includes a funding plan, which is
reviewed by the Board of Trustees in their bi-monthly meetings.
External strategy- Changes in the external environment due to the elongated health
pandemic could not have been foreseen but we are continuing to work with alL current
funders and potential funders to ensure future financial security. We have now returned
to folLowing the action plan set out in the three year strategy.

Gloucestershire Rape and Sexual Abuse Centre
Board of Trustees Annual Report and Financial Statements For the Year Ended 31 March
2024
Plan for future periods
GRASAC has identified the following strategic priorities for 2024125
to relieve the distress of people who have experienced sexual violence
to empower people to find their own way of living in future
to educate the public about the nature of sexualviolence and its impact; and
to be part ofthe movement towards a world free of sexualviolence" and
Diversification of funding streams to provide further stabilityto core services and to
fund new initiatives
By order of the Board of Trustees
Co-chair of Trustees
Date 18 November 2024
Trustees, responsibilities in relation to the financial statements
The trustees, who are also the directors for the purpose 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 financialyear
which give a true and fairview of the state of affairs of the charity and of the incoming
resources and application of resources, incLudingthe income and expenditure, of the
charitabLe company for that year.
In preparingthese financial statements, the trustees are required to:
select suitable accounting policies and then applythem consistentLy'
observe the methods and principles in the Charities SORP.
makejudgements and estimates that are reasonable and prudent.
state whether appLicable UK Accounting Standards have been foLlowed, subject to any
material departures disclosed and explained in the financial statements. and
prepare the financiaL statements on the going concern basis unless it is inappropriate to
presume that the charitywill 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 charity and enable them to
ensure that the financial statements complywith the Companies Act 2006. They are also
responsible for safeguardingthe assets of the charity and hence for taking reasonable steps for
the prevention and detection of fraud and other irregularities.

Gloucestershire Rape and Sexual Abuse Centre
Board of Trustees Annual Report and Financial Statements For the Year Ended 31 March
2024
The Trustees are responsible for the maintenance and integrity of the corporate and financial
information included on the charitable company's website.
Statement as to disclosure to our Independent Examiner
In so far as the Trustees are aware at the time of approving ourTrustees' annual report:
There is no relevant information. being information needed by the Independent
Examiner in connection with preparingtheir report, of this the Independent Examiner is
unaware; and
The Trustees, having made enquiries of fellow directors and the Independent Examiner
that they ought to have individuallytaken, have each taken all steps that she is obLiged
to take as a director in order to make herself aware of any information relevant to the
Independent Examination and to establish that the Independent Examiner is aware of
that information
By order of the Board of Trustees
Date 18 November 2024

Gloucestershire Rape and Sexual Abuse Centre
Independent Examiner's Report
To the Trustees of Gloucestershire Rape and Sexual Abuse Centre
I report to the trustees on my examination of the financial statements of Gloucestershire Rape
& Sexual Abuse Centre (the charity) forthe year ended 31 March 2024.
Responsibilities and basis of report
As the trustees of the charity (and also its directors for the purposes of company law) you are
responsible for the preparation of the financial statements in accordance with the
requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the financial statements of the charity are not required to be
audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in
respect of my examination of the charity's financiaL statements carried out under section 145
of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed aLI the
applicable Directions given by the Charity Commission under section 145(5){b) of the 2011 Act.
Independent examiner's statement
Since the charity's gross income exceeded £250,000 your examiner must be a member of a
body Listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the
examination because l am a member of ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the
2006 Act; or
2 the financial statements do not accord with those records; or
3 the financial statements do not comply with the accounting requirements of section 396 of
the 2006 Act other than any requirement thatthe accounts give a true and fairviewwhich
is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and
principles of the Statement of Recommended Practice for accounting and reporting by
charities appLicabLe to charities preparing their accounts in accordance with the Financial
Reportingstandard appLicable in the UK and Republic of Ireland (FRS 102).
10

Gloucestershire Rape and Sexual Abuse Centre
Independent Examiner's Report
To the Trustees of Gloucestershlre Rape and Sexual Abuse Cent
I have no concerns and have come across no other matters in connection with the examination
towhich attention should be drawn in this report in order to enable a proper understanding of
the financial statements to be reached.
Stephen Humphrles FCA
Independent Examiner
Griff iths Marshall
th
4 Floor, Llanthony Warehouse
The Docks
Gloucester
GL12EH
Dated IITrt
11

Gloucestershlre Rape and Sexual Abuse Centre
Board of Trustees Annual Report and Financial Statements
Statement of financial activities for the year ended 31 March 2024
2024
2023
Unrestricted Restrlcted
funds
funds
Total
funds
Total
funds
Note
Incoming resources
Donations
Charitable activities
Other
49.198
5,032
54,230
10,733
624,506 624,506 707,922
10,278
10,278
2,377
49,198
639,816 689,014 726,461
Expenditure on:
Raisingfunds
CharitabLe activities
1,527
1527
43
691,932 691,932 652,878
Net incomel{expenditure)
47,671
(52,116) (4,445)
73,540
Transfer between funds
64,743
(64,743)
Net movement in funds
112,414
(116.859) (4,445)
73,540
Reconciliation in funds
TotaL funds brought forward
254,871
337,295 592,166 518,626
Total funds carried forward
367,285
220,436 587,721 592,166
The statement of financial activities includes all gains and losses recognised in the year. AIL
income and expenditure derive from continuing activities.
12

Gloucestershire Rape and Sexual Abuse Centre
Board of Trustees Annual Report and Financlal Statements
ststement of financial position as at 31 March 2024
Note
2024
2023
CURRENT ASSETS
Debtors
Cash at bank and in hand
10
2.002
594,490
5,632
606,663
596,492
612,295
LIABILITIES
Amount falling due within one year
11
(8,771)
{20,129)
NET CURRENT ASSErs
587,721
592,166
NET ASSETS
587,721
592,166
THE FUNDS OFTHE CHARITY
Unrestricted funds
Restricted income funds
367,285
220,436
254,871
337,295
TOTAL CHARITY FUNDS
587.721
592,166
The trustees are satisfied that the company is entitled to exemption from the requirement to
obtain an audit undersection 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section
476 of the Act.
The directors acknowLedge their responsibilities for complying with the requirements of the
Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the speciaL provisions
applicabLe to companies subjectto the small companies regime.
Approved bythe Board of Trustees on 18 November 2024 and signed on its behalf by:
Amy Hale, Co-chair
13

Gloucestershire Rape and Sexual Abuse Centre
Board of Trustees Annual Report and Financial Statements
Statement of Cash Flows for the year ended 31 March 2024
2024
2023
Cashflows from operating actlvitles
Net income for reporting period
Adjustments for:
Decrease/(increase) in debtors
Increasel(decrease) in creditors
(4,445)
73,540
3,630
{11,358)
(4,582)
8,098
(12,173)
77,056
Change in cash and cash equivalents in the
reporting period
(12,173)
77,056
Cash and cash equivalents at the beginning of the
reporting period
606,663
529,607
Cash and cash equivalents at the end of the
reportlng period
594,490
606,663
14

Gloucestershire Rape and Sexual Abuse Centre
Board of Trustees Annual Report and Financial Statements
Notes to the accounts for the year ended 31 March 2024
Summary of slgnlficant accounting policies
Charltylnformation
GLoucestershire Rape and Sexual Abuse Centre is a Charitable Incorporated Organisation
(CIO) incorporated in England and Wales. The registered office is PO Box 3292,
Glouceste, GL19HW
Accounting Conventlon
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) (eff ective 1 January 2019) - (Charities SORP
(FRS 102}}, the Financial Reportingstandard applicable in the UK and Republic of Ireland
(FRS 102) and the Companies Act 2006.
Gloucestershire Rape and Sexual Abuse Centre meets the definition of a public benefit
entity under FRS 102. Assets and liabilities are initially recognised at historical cost or
transaction value unless otherwise stated in the relevant accounting policy notes.
The financial statements are prepared in sterling, which is the functionaL currency of the
charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The
principal accounting policies adopted are set out below.
Golng concern
The charity reported a cash outflow of £{12,173} (2023: £77,056, inflow) for the year.
Closing reserves as at 31 March 2024 were £587,721, (2023: £592,166), of which
£367,285 {2023: £254,871) were unrestricted.
The Trustees have reviewed the circumstances of the charity and consider that adequate
resources continue to be avaiLable to fund the activitiés of the organisation for the
foreseeable future. The Trustees are therefore of the view that the charity is a going
concern.
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.
15

Gloucestershire Rape and Sexual Abuse Centre
Board of Trustees Annual Report and Financial Statements
Notes to the accounts for the year ended 31 March 2024
Income received in advance of the provision of a specified service is deferred until the
criteria for income recognition are met.
Donated servlc8S
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.
On receipt, donated professional services and donated facilities are recognised on the
basis of the value of the giftto the charitywhich is the amount the charitywould 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.
In accordance with the Charities SORP (FRS 102) the general volunteer time is not
recognised in the financial statements. Refer to the Trustees, annual report for more
information about their contribution.
Interest recelvable
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.
Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of
charity. Restricted funds are amounts which the funder has specified are to be solely
used for particular areas of the charity's work or for specific projects being undertaken by
the charity.
Expendlture and Irrecoverable VA T
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:
-costs of raising funds and their associated support costs.
Expenditure on charitable activities includes the costs associated with the provision of
services to service users along with the production of materials and educationaL activities
undertaken to further the purposes of the charity and their associated support costs.
Other expenditure represents those items not falling into any other heading.
16

Gloucestershire Rape and Sexual Abuse Centre
Board of Trustees Annual Report and Financial Statements
Notes to the accounts for the year ended 31 March 2024
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was
incurred.
Debtors
Short term debtors are measured at transaction price {which is usually the invoice price),
less any impairment losses for bad and doubtful debts. Loans and other financial assets
are initially recognised at transaction price including any transaction costs and
subsequentLy measured at amortised cost determined using the effective interest
method, less any impairment Losses for bad and doubtful debts.
Credltors
Short term creditors are measured at transaction price (which is usually the invoice
price). Loans and other financial Liabilities are initially recognised at transaction price net
of any transaction costs and subsequentLy measured at amortised cost determined using
the effective interest method.
Pensions
Contributions to defined contribution plans are expensed in the period to which they
relate.
Income from donations
2024
2023
Gifts
Grants of a general nature
54,230
16,162
54,230
1,800
The Charity benefits greatly from the invoLvement and enthusiastic support of its many
volunteers, details of which are given in ourannual report. In accordance with FRS102
and the Charities SORP (FRS102}. the economic contribution of general volunteers is not
recognised in the accounts.
17

Gloucestershire Rape and Sexual Abuse Centre
Board of Trustees Annual Report and Financial Statements
Notes to the accounts for the year ended 31 March 2024
Income f rom charltable actlvitles
2024
2023
Police and Crime Commissioner
NHSCCG
Ministry of Justice
Children in Need
Lloyds Bank Foundation
Barnwood Trust
425.931
55.305
92,277
447,357
56,333
110,817
44,253
27,250
21,912
25,000
25,993
624,506
707.922
Expendlture of ralsingfunds
In the year ended 31 March 2024, expenditure of £3219 (2023: £43) was incurred on
raisingfunds, all of which was unrestricted.
There are no support costs associated with these activities in either the current or prior
year.
18

Gloucestershire Rape and Sexual Abuse Centre
Board of Trustees Annual Report and Flnancial Statements
Notes to the accounts for the year ended 31 March 2024
Expenditure of charitable activities
Charitable
actlvltes
Support
costs
2024
Total
2023
Total
Incomlng resources
Staff costs
Support and development (staff
and volunteers
Travel and subsistence (staff
and volunteers
Consultants
IT and telephone costs
Rent and office costs
Insurance
Printing, postage and stationery
Promotion
Equipment and maintenance
Professional fees
Client support
General expenses
Governance
Bank charges
466,152
72,703 538,855 504,168
20,148
4,874
25,022
20.870
21,988
107
24,161
22,383
808
22.796
107
24,713
43,131
828
3,526
12,046
6.168
11.708
2.201
418
171
248
18.614
552
20,748
828
1,424
19,796
45,567
770
4,749
10,798
3,685
9,627
13,488
264
234
2,102
12,046
5,738
430
11,708
1.791
418
171
242 242
410
575,235
116,697 691,932 652,878
Independent examiner's remuneration
2024
2023
Independent examination fees
1,500
1,440
19

Gloucestershlre Rape and Sexual Abuse Centre
Board of Trustees Annual Report and Financial Statements
Notes to the accounts for the year ended 31 March 2024
Analysis of staff costs, trustee remuneration and expenses, and the cost of key
management personnel
2024
2023
Salaries and wages
Social security costs
Pension costs
480,760
30,142
27,953
441,804
36,517
25,847
538,855
504,168
No employees had employee benefits in excess of £60,000 (2023: None). Pension costs
are allocated to funds in proportion to the related staffing costs incurred.
Forthe financialyear ended 31 March 2024. the key management personnel ofthe charity
were: Trustees, Director and Service Delivery Manager. The total employee benefits of the
key management personnel of the charity were £89,617 (2023: 285,767).
The Trustees were not paid and did not receive any other benefits from employment in the
year {2023.' £ Nil). No trustee received payment for professional or other services
supplied to the charity (2023: £ Nil).
Staff numbers
The average headcount for the reporting period was 21 staff (2023: 19). The average
number of full-time equivalent employees (including casuaL and part-time staffj during
the year was 20 (2023: 17.5).
The average number of fulL-time staff was 16 {2023: 12) and the average number of part-
time staff was 5 (2023: 7) in the reporting period.
20

Gloucestershire Rape and Sexual Abuse Centre
Board of Trustees Annual Report and Financial Statements
Notes to the accounts for the year ended 31 March 2024
Corporation tax
The charity is exempt from tax on income and gains fallingwithin Section 505 of the Taxes
Act 1988 or Section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that
these are applied to its charitable objectives.
10 Debtors
2024
2023
Prepayments and accrued income
Otherdebtors
540
1,462
938
4,694
2,002
5,632
11 Creditors: amounts falling due within one year
2024
2023
Accruals
Other creditors
2,478
6,293
14,526
5,603
8,771
20,129
21

Gloucestershire Rape and Sexual Abuse Centre
Board of Trustees Annual Report and Financial Statements
Notes to the accounts for the year ended 31 March 2024
12 Analysis of charitable funds
Balance at Incoming Resources
Balanc6 at
April 2023 resources expended Transfers March 2024
Unrestricted funds
Unrestricted fund
254,871
49,198
{1,526)
64,743
367,286
Restricted funds
Police and Crime Commissloner
179,860
NHS Clinicalcommissioning Group 68,383
Ministry of Justlce
Children in Need
425,931 (455,591) (38,864)
55,305
(54,191) {13,491}
92,277
(90,166) (2,111)
(8,114)
(49,478)
(3,868) (10,277)
(28,831)
(1,693)
111.336
56,006
8,114
52,250
6,650
21,912
126
Lloyds Foundation
Groups
Barnwood Trust
25,000
15,275
24,461
1,567
27,772
7,780
17,542
Donations Fluck Fund etc
Total charltyfunds
337,295
639,816 (691,932) (64,743)
220,436
Analysis of charitable funds for year ended 31 March 2023
Balance at Incoming Resources
Balance at
April 2022 resources expended Transfers March 2023
Unrestricted funds
Unrestricted fund
238,383
14.898
(43)
1,633
254.871
Restricted funds
Pollce and Crime Commissioner
155.374
NHS Clinical CommissloningGroup 84,986
Ministry of Justice
Chlldren in Need
447,357 (422,871)
56,333
(72,936)
110,817 (110,817)
44,253
(43,822)
27,250
2,377
21,912
1,264
179,860
68,383
7,683
25,000
7,200
8,114
52,250
6,650
21,912
126
Lloyds Foundation
Groups
BarnwoodTrust
(1,294) (1,633)
Donations Fluck Fund etc
(1,138)
Total charlty funds
280,243
711,563 (652,878) (1,633)
337,295
22

Gloucestershire Rape and Sexual Abuse Centre
Board of Trustees Annual Report and Financial SLgtements
Notes to the accounts for the year ended 31 March 2024
13 Analysis of net assets between funds
Unrestricted
Funds
Restricted
Funds
Total
Cash at bank and in hand
Current assets
Current liabilities
367,285
227,205
2,002
{8771)
594,490
2,002
{8771)
367,285
220,436
587.721
14 Related party transactions
There were no related party transactions in the financial year ended 31 March 2024 (2023:
£Nil).
15 Capital commitments
At 31 March 2024, the organisation had £NiL (2023: £Nil) capital commitments.
16 Financial instruments
2024
2023
Financial assets
Cash
Other debtors
594,490
1,462
606,663
1,050
595,952
607,713
Financial liabilities
Credit cards
236
1,653
8.771
20,129
23

Gloucestershire Rape and Sexual Abuse Centre
Board of Trustees Annual Report and Financial Statements
Notes to the accounts for the year ended 31 March 2024
17 Legal status of the Charlty
The charity is a Charitable Incorporated Organisation. In the event of the charity being
wound up, the members have no liabilityto contribute to its assets and no personal
responsibilityfor settling its debts and liabilities.
24