Registered Charity Number: 1155902 Registered Company Number: CE000857 Gloucestershire Rape and Sexual Abuse Centre Board ofTrustees Annual Report and Financial Statements For the 16 months to 31" JULY 2025
Gloucestershlre Rape and S6xualAbuse Centre Board of Trustees Annual Report and Flnancial Statements forthe 16 months to 31"July 2025 Charlty Informatlon Trustees Trustees who served duringthe 16-month period and up to the date of this reportwere asfollows: Cate Hemingway Co-chair Resigned April 2025 HonorBinning {re-elected for 8 further 3 years) A-rriy Hele Reslgned"September2025 Danielle Vincent {re-elected for a further 3 years) Samantha Puddy Helen Willlams Amyjackson "Co-chalr Resigned January 2025 Appointed 281b February 2025 Co-chair Key Management Personnel The key management personneldurlngthe period were: Gilli Appleby CEO {2024) Dawn Taylor Interim CEO Sharne Maher CEO {2025-} Charlotte Chappell Head of Service Rachel Hole Services & Training Manager Georgina BalfourAckroyd Office Manager Independent Examiner Griffiths Marshall Business Advisory Limited 4 Floor, Llanthonywarehouse The Docks Gloucester. GL12EH. Bankers UnltyTrust Bank 4 Brindley Place Birmingham. B12JB Registered Office PO Box 3292 Gloucester. GL19HW Registered Charity Number: 1155902 Registered Company Number: CE000857
Gloucestershlre Rape and Sexual Abuse Centre Board of Trustees Annual Report and Flnanclal Statements forthe 16 months to 31"July2025 The Trustees presentthelr report and examined financlal statements for the 16-month Period ended 31 July 2025. The'charity information, set outon page 2 form part ofthls report. The financialstatements complywith the Charltles Act 2011, the Companies Act 2006, the Memorandum and Articles ofAssociation: and Accountin&.and Rep_ortingby_Charltles:_Statement of Recommended Practic_e applicable to charities preparing their accounts in accordance with the Financial Reporting Standard appllcable in the UK and Republic of Ireland {FRS 1021 (effective 1 January 2019}. Oblectives and activities Purpose and aims The charlty's purposes, as set out in the objects contained in the company's memorandum of assoclation, are.. "To relleve the emotional, psychological and/or physical distress of people who have experienced sexual violence, especialiywomen and girls". and To educate the public around the nature and extent of sexu8lviolence and its impact on people, especially on women and girls. GRASAC hasfour strategic aims: 1. To relleve the emotional, psychological and/ or physical distress of people, especiallywomen and girls, who have experienced sexual violence. 2. To empower people, especlallywomen and girls, tofind their own way of living in a future unconnected to their traumatic past. 3. To educate the public aboutthe nature of sexualviolence and its Impacts, especiallyon women and girls. 4. To be partof the movement towards a world free of sexualvlolence. Thefocus of our Yrk The strategic aims 1 and 2 focus on the services we deliverto survivors. Strategic aims 3 and 4focus on ourwork to educate and to change society. Dueto changes in funding, we have implemented a shortterm plan that enables continued dellvery of our strategic alms and have reviewed the strategy In light of current levels of resource. Our approach to achievlng ouraims is informed byfour principles: 1. Our services are of high quality: clients must be confident thattheywill receive an excellent service; we commenced work on both the Bluestar National Best Practice Standards and the Rape Crisis Nationalservice Standards to gain both accreditations. 2. We wlll grow sowe c8n reach under-served women and girls in Gloucestershire who have often waited years to be heard. Wewill evidence need through improved data collection so we can widen our servlce provision. 3. Our seNices need to be sustainable: all survivors, especiallywomen and girls, deseNe access to stable specialist services; we will continue to make the case for long-term, dedicated fundingand will ensure our organisation is robust. 4. We need to be informed bythevoices of survlvors; their experiences and voices must be heard, and we will contlnueto promote survivors, rights. EnsuringGRASAC's work is regularly assessed and meets the needs ofthe clients GRASAC has experienced unprecedented changethis year, requiringan agile approach from management and the Board. An 18-month business plan was approved in June 2025 based on the loss ofthe OPCC tenderand has provided staff and clients with clarity overthe future and purpose of the charity.
Gloucestershire Rape and SexualAbuse Centre Board of Trustoe$ Annual Report and Financial Statements forthe 16 months to 31"July2025 This is part of an effortto ensure longterm sustainability and competitiveness in a changing market environment. Thls business plan is contlnually under revlew as new Information has come to light and has enabled GRASACto use its resources as efficiently as possible to safeguard its future and provide a high-quality service to its clients. Service delivery is offered preferably face-to-face either in the charityoffices {where dedicated, comfortable counselllng rooms are equipped speclficallyforthls purposel or on outreach. Ad_ditional support and ad hoc_oueries are delivered bytelephone, tex_t, or on-line_platforms as required by clients. Thisyear, GRASAC has developed a lived experience strategy and established a lived experience group'finding my voice. to ensure GRASAC sgrvlces continue to be centred on the needs of the people thatwe workwith. An anonymised survey has been conducted with staff, volunteers and trustees to understand representation of lived experience across all levels ofthe organisation 8nd thls has informed funding bids 8nd recruitment drives. We continue to seek meaningfulfeedback on our services and identify newways of gatheringfggdback in a sensitlve wayto strengthen delivery. Achievements and Performance This annual report demonstratesthe breadth of work carrled out by commltted staff and volunteers on behalf of clients. As a trustee board, we are particularly moved bythe number of compliments and positive feedback recelved from both clients and from professionals that refer into the service with whom GRASAC works daily. "GRASAC supported in excess of 1300 clients in this last year offering more than 12,000 hours of support. We are pleased to have maintained our excellent levels of supportwith 100 percent of GRASAC clients reportingtheyfelt better able to manage flashb8cks, panic attacks and anxietyeither a little or a lot and 100 percentwere more able to exercise their rights a little or a lot. Other notable achievements include: GroupWork- Successful Phoenix Programme with record numbers of Parents attendingthe Parents group Reclalm the Night In Gloucester Respondingwith Care Events in Partnerships with the University and other localorganisations" 2024-2025 has been a year of substantlalstaffing, service and fln8nclal ch8nge forGRASAC. The charity has appointed a new leadershipteam, including a highlyexperienced CEO and a Head of Service. both ofwhom have been criticalto GRASAC'S resilience and 8daptation over a period of uncertalnty. The loss ofthe OPCC contract has had huge implications forGRASAC and its staff, and it istestament tothe commitment of staff and the volunteersthatthe challenge has been faced head on. with extensive workto build new partnerships, innovate service delivery and Identifyeffective approaches provSdingthe best care 8nd support forclients and education forthe wider community. This has included adoptingan increasingfocus on groupwork as the cornerstone of GRASAC'S delivery model, with groups for adults and young people; and deliveringtralning across Gloucestershire to professionals such asthe Police, socialservices, and community organisations. This ensuresthat we are not onlyworkingtowards the strategic aims of GRASAC but contrlbutingtothe broader national goals of the nation81 movement to end child sexual abuse, rape, sexual assault. sexual harassment and all other forms of sexualviolence. The charity continues to seekopportunltiesforfundingdiversiflcatlon and has secured fundingfrom the Integr8ted Care Board In partnershlp with Gloucestershire Counselling Service: from RASAC" the B8rnwood Trust. The Lounge Foundation (corporate sponsor); and the National Lottery. Through funding provided by our partners, we h8ve been able to provlde high qualityemotional support to adults and young people impacted by sexualviolence, and trainingto professionals and communitygroups. Extensive efforts have been made to revlewopportunities to make efflciencies- both for the organisatlon 8nd for our clients. Thls has included conducting a comprehensive review of our specialist support waiting list, resulting in estimated waitingtimes being reduced by4.4 monthsfor adults, and enabllngGRASAC to reopen ourwaiting
Glouc6st6rshire Rape and SexualAbuse Centre Board of Trustees Annual Report and Flnanclal Statements for the 16 months to 31.july 2025 Ilsts foryoung people to access crltical support. Addltlon8l cost savings have been made in our runningcosts. for example throughthe changes in HR provlder and bringingfunctlons such as data and financlal management in house, which have also provided Important opportunitlesto train and develop GRASAC staff. Further opportunities to develop st8ff within the organisation and identifyopportunities to improve efflclency and effectiveness will be scoped overthe coming year. -GRASAC h-88 m8d8 considérable and Important steps forward In ènsuring a high-quality servlcefor our cliBnts. This has included undertaklngthe process to renew our Bluestar and Rape Crisis accreditations and strengthenlng our monitoring processes to track quality and servlce delivery across our approaches. This data, alongside continued feedbackfrom our clients, will ensure the Board, staff and volunteers remaln focused on maintaining excellent services for survivors in Gloucestershlrewhile adaptingto the new context ofthe organlsation. Financlal Revlew Financial summary Income in the year totallod £836,13312024: £689,014) of which £802,804 (2024: £624.506) came from grant fundingfrom a number of different bodies (see note 3 to the financlal statements). These funds were used to provide 8 range of services, includingthe Independent Sexualviolence Advisers, one-to-one support, helpline. e- mail, text and on-line support to relieve the trauma and distress ofthose who have experienced sexualviolence. Expenditure in the yeartotalled £1,079,211 (2024: £693.4591 ofwhich £1,077,337 {2024.' £691,932) related to charitable activities. the most sizeable being staff costs which totalled £860,86612024: £538,855). Total reserves as at 31 July 2025 were £344.644 {2024: £587,721) of which £343.144 (2024: £367,285) was unrestricted and £1,500 {2024: £220,436) was restricted and unavailable forthe general purposes ofthe charity. Ofthe unrestricted funds none have been designated12024: none). The excess of unrestricted reserves over and above our rgquired reseNes level will be committed to operations going forward. Reserves poucy The level of income retained in reserves is based on a realistic assessment of contractualobligations to staff {i.e. maternlty, sickness and redundancy pay). runningcost contlngencies. winding up and dilapld8tion costs, risk management and any unanticipated reductions in Income. Due to the nature of GRASACS work. particularly with ourvulnerable clients, it Is vit8lthat counselllng8nd support are completed foreach client in a sensitive and timely manner. Therefore, the runningcosts contingency Is significant and represents an estimate of four months of skeleton operating costs prioritising the contlnuation and safe endingof one-to-one emotional and support work being 8Ctivelyprovided by the organlsation. Any clients on our waiting list will be contacted and signposted to other services. Stat6ment on golng concern After reviewingthe charity's forecasts 8nd projections and it8 reserves. the Trustees have a reasonable expectationthatthe charlty has adequate resources to continue in operatlon fortheforeseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements Golng Into the financial year, our maln risk to the organisation was the loss of significant funding. The loss of the OPCC contract led to this risk becoming a live issue and mitigations that had previously been outlined were taken. With this newcontext. the main rlskto the organisation's abilityto continue is the lack longterm funding required to maintain a quality and effective servlce. In orderto mitigate this risk, the organisation have Implemented an 18
Gloucestershlre Rape and Sexual Abuse Centre Board of Trustees Annual Report and Financlal Statements for the 16 months to 31DtJuly 2025 month business pian that has provided stabilityfor staff and focuses on increasing business development through partnershlps, dlverslflcation of fundlng and cost saving. The recruitment of a new CEO has supported this process, with significant timg being allocated to establishing relationships with other service providers and preparing bidsfor newfunding. The Board continue to revlewthSs plan on a routine basis to crltlC811y 8ssessthe future and sustalnablilty ofthe charity. Structur8, Governance and Management Gov8rnlngdocument The charity is a Charltable Incorporated Organlsation. It is a charity registered with the Charitycommission. Anyone aged over 18 years of age can become a memberof the charity and there are currently 12 members {4 trustees and 8 volunteers}12023: 19, 2024: 191. Appolntment of Trustees Trustees are elected by members of the charity or co-opted and elected at General Meetings. Trustee Inductlon and training All newTrustees receive an induction into the work of the charityas well as an Introductlon Into the role of a trustee and Its responslbilltles. The Induction process for newTrustegs also includes training and development days. Trustees are encouraged to attend appropriate externaltrainingeventswhere these wlllfacllltate the undertakingof their role. The Inductlon process is beingupdated to support newtrustees recruited in 2026 Organlsatlon The Board ofTrustees, whlch cannot have lessthan three or more than twelve members, administers the charity. The Board ofTrustees normally meets everysecond month. A CEO is appointed bythe Trustees to manage the day-to-d8y operations of the charity. To facllitate effective operations, the CEO has delegated authority, within terms of delegation approved bythe Trustees, for oper8tional matters Includingfinance, employment and service delivery related actlvitles. Conflicts of Interest None of the Trustees receive remuneration orother benefit for theirworkwlth the charity. Any connection between a trustee or senior manager and a potential employee, supplier or seNice provider must be disclosed to the full Board of Trustees in the same way as any other contractual re18tionship wlth a related party. As part ofthe recruitment process all Trustees complete 8 Confllct-of-lnterest 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 payof allstaff 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 poststhrough internet searchlngfor similar posts and discussion with partner agencies delivering sexualviolence services acrossthe country in the Rape Crisis network. Rlsk management The Trustees hold a Rlsk Registerdocumentingthe major risks facingthe charity alongwith mitigating actions. This is reviewed on a regular basis as part of the rollingtlmetable of the Board ofTrustees. The following are considered bythe Board ofTrustees to be'red, risks meaningthatthere is a high probability of them occurring and, If thlswere to happen, there would be 8 significant impact on the organlsation:
Gloucestershlre Rape and Sexu8lAbuse Centre Board of Trustees Annual Report and Flnancial Statements forthe 16 monthsto 31YtJuly2025 Staff retention The Board and managementte8m are committed to open and transparent communication wlth 811 staff members in relation to the financial position and future of the organlsation. We have begun to implement and lead In thls way, followingthe outcome ofthe OPCCfunding, holdingall staff meetlngs and forums and wherever possible havinga member ofthe Board present. Lackof new,-longterm_fundingrequired_to provide an effective service_ The 18-rrionth-s b-usiness plan includes a plan for partnershlp, dlversific8tion and cost saving. Progress Is reviewed bythe Board ofTrustees in their bi-monthly meetings, with additional meetlngs arranged to respond to the needs ofthe organisation and changingcontext. External strategy A review of the three year strategywas conducted in July 2025 in light of changes to the funding environment. The Board and management are takingforward areas of focus from thls revlew and will update the strategy accordlngiy, ensuringthis complements the 18month business plan. Piansforfuture perlods GRASAC has identified the followlng strategic priorities for 2025126: to relieve the distress of people who have experienced sexualviolence; to empower people to find theirown way of living in future; to educate the public aboutthe nature of sexualvlolence 8nd Its impact; and to be partofthe movementtowards a world free of sexualviolence. and Diversification of funding streams to provide further stability to core services and to fund new Initlatives. Amyjackson Co Chairof Trustees Dated 31st March 2026
Gloucestershlre Rape and SexualAbus& C8ntr8 Board of Trustees Annual Report and Flnanclal Statements for the 16 months to 316tJuly 2025 Trustee Responslbllltles The trustees are responsible for preparingthe Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accountlng Standards (United Kingdom GenerallyAccepted Accounting Practice). Company Law requlresthe trustees to prepare financial statgments ft)r each financialyearwhich give a true and fairview ofthe state of affalrs ofthe charlty and ofthe incoming resources and applicatlon of resources, including the income and expenditure, of the charitable companyforthatyear. In preparing these f inancial statements, the trustees are requirgd to: select sult8ble accounting policies and then apply them consistently: observethe methods and principles in the Charities SORP; make judgements and estlmates that are reasonable and prudent; state whether applicable UKAccountingStandards have been followed, subject to any m8terial departures disclosed and explained in thg financial statements; and prepare the financi81 statements on the going concern basis unless it is inappropriate to presumethattha charity will continue in operation. The trustees are responsible for keeping adequate accountlng recordsthat dlsclose wlth reasonable 8ccuracyat anytime the financlal position of the charity and enable them to ensure that thefinancialstatements complywith the Companies Act 2006. They are also responslble for safegu8rdlngthe assets of the charityand hence for taking reasonable steps forthe preventlon and detection of fraud and other irregularities. TheTrustees are responsible forthe maintenance and integrity ofthe corporate and financial information included on the charitable company's website. Statement 8S to disclosure to our Independent Examiner In so far as the Trustees are aware at the time of 8pproving ourTrustees' annual report: There is no relevant information, being information needed bythe Independent Examiner in connection with preparingthelr report, of this the Independent Examiner is unaware. and The Trustees, having made enqulrles offellow directors and the Independent Examinerthattheyoughtto have individuallytaken, have each taken all stepsthat she is obliged to take as a director in order to make herself aware of any information relevantto the Independent Examlnatlon and to establish thatthe Independent Examiner is 8ware ofthat information. By order of the Board of Trustees Dated 31°, March 2026
Gloucestershlye Rape and Sexual Abuse Centre Board of Trustees Annual Report and Finan¢lal Statements forthe 16 monthsto 31"July2025 To the Trustees of Gloucestershire Rape and Sexual Abuse Centre I report to the trustees on my examinatlon of the flnanclal statements of Gloucestershire Rape & SexualAbuse Centre {the charity) for the 16-month period ended 31 July 2025 Rasp.onsibiiltie3 and_b.asls.of iAPO.rt. . As the-trustees 01te charlty (and also Its dlrector8 forthe purposes ofcompany law) you are responslble forthe preparatlon ofthe financial statements in accordance with the requirements ofthe Companies Act 2006 {the 2006 Act). Having satisfied myselfthat the financial statements ofthe charity are not required to be audited under Part 16 of the 2006Act and are eligible for Independent examlnation, I report In respect of my examination ofthe charity's financial statements carried out under section 145 ofthe Charities Act 2011 (the 2011 Act). In carrylng out my examination I havefollowed allthe applicable Directions given bythe Charity Commission under section 145{51{b) ofthe 2011 Act. Independent examln6r's stat6ment Since the charity's gross income exceeded £250,OOOyour examiner must be a member of a body listed In section 145 ofthe 2011 Act. I confirm that l am qualified to undertakethe examination because l am a member of ICAEW, which is one ofthe Ilsted bodies. I have completed my examination. I confirm that no matters h8ve come to myattentlon In connection wlth the examlnation giving me cause to believe that in any material respect: accounting records were not kept in respect ofthe charity as required by section 386 of the 2006 Act: or the financial statements do not accord with those records; or the financial statements do not complywith the accounting requirements of section 396 of the 2006 Act other than any requirementthatthe accounts give a true and fairviewwhich is not a matter considered as partof an independent examination: or the flnancial statements have not been prepared in accordance with the methods and principles ofthe Statement of Recommended Practice for accounting and reporting bycharities appllcableto charities preparingthelr accounts in accordance with the Financlal Reportingstandard applicable in the UK and Republic of Ireland {FRS 1021. I have no concerns and have come across no other matters in connection with the examlnatlon to which attention should be drawn in this report in order to enable a proper understanding ofthe financialstatements to be reached. Stephen Humphries FCA Independent Examiner Grlff iths Marshall Business Advisory Limited 4th Floor, Llanthonywarehouse The Docks Gloucester. GL12EH
Gloucestershire Rape and SexualAbuse Centre Board of Trustees Annual Report and Financial Statements for the 16 months to 31°, July 2025 Annual Accounts Statement of Financial Activities for the 16-month period ended 31 July2025 2025 16.month 2024 Tal Funds 2025 116monthsl Unw¥trirled Funds Re¥tricted Funds UnTe$tricied Funds Restricled Total Funds Funds 2024 Notes .Incomg ond endowments Imm.. ',Donalion5 '.Charilable actfvrties ,'Other lunreslricled grants and bank inteiesll 18.002 16.002 802,801 15.327 836.133 49.198 5.032 624.506 10.278 639,816 $4.230 624 $06 10.2T8 689.014 802.aoa 15.327 33.329 802.804 49.198 Expendilure on- Raising fvnds 'Chaii13ble acti1110$ 11.8741 36.126 1.040.611 138.61)01 11.040.611) 11.8741 1.077.337 11.079.211) 11.5271 11.52TI 691.932 1693.4591 691932 1691.9321 11.5211 Noi Inc¢)mel lexpendiiurel 15.2711 1237,8071 1243.0781 4T.6T1 152.1161 14.4451 ,Trnn$fer$ beh¥een fvJni15 {1B.8711 18.671 64.743 164.7431 'N9t Moven1 In fvnrf> 243 OT8 112.414 116 859 4.445 .'Rgcon¢lllailon In fvnds ITotal thjftds trKought fowrd 36T.286 220.436 587.122 254.811 337.295 S92.165 Total fvnds led fowward 1Z 'The staternent of financial aclmtses yi¢ljeS all gains arwj losses recognised in the year All income and expendrture derive from conlinuing actsvrties.
Gloucestershire Rape and Sexual Abuse Centre Board of Trustees Annual Report and Financial Statements for the 16 months to 31°, July2025 AnnualA¢¢ounts Statement of Flnanclal Position for the 16-month perlod to 31 July 2025 Notes 2025 {16 monihsl 2024 Current assets Debtors IPrepayments Cash al bank and in hand Total CUTient assets 10 300 421.856 422.156 2002 594.490 596,492 Creditors: amounts falling due within one year 11 77.511 8.771 Net curTent assets 587,721 Net assets 344.644 The funds of ihe charity Unrestricted funds Restricted income fvnds 343,144 1.500 367.285 220,436 Total charity fund$ The trustees are satisfied that the cornpany is enif(led to exemption from the requirement to obtain an audit under section 477 ofihe Companies Act 2006 The members have not iequired the company to obtain an audil in accordance wilh section 476 of the Act. The directors acknowledge their responsibilities for Comy1n9 with the requiremenls of the Companies Act 2006 th respect to accountin9 recofds and the preparation of accounts. The accounts have been prepared 3nd delpiefed in accordance wth the speci31 promsions applicable to companies subject to the small companies regime. Approved bythe Board ofTrustees on 31" March 2026 and signed on its behalf by Samantha Puddy- Trustee
Gloucestershlre Rape and SexualAbuse Centre Board of Trustees Annual Report and Flnanclal Statements forthe 16 months to 31°'July 2025 AnnualAccounts Statement of Cash Flows for the 16-month Perlod to 31 July 2025 2025116- month) Noles 2024 Cashflows from operating activilies Net income for the reportin9 period Adjustments for. Decreasel (increase) in debtors Increasel (decrease) in creditors (243.078) (4,445) 1.702 68.740 172,635 3.630 11.358 12.173 Change in cash and cash equivalents in the reporting period (172.635) (12,1731 Cash and cash equNalents at the beginning of the reporting period 594.490 606.663 Cash and cash equivalents at Ihe end of the reporting period 421.855 594.490 12
Gloucesteyshlre Rape and SexualAbuse Centre Board of Trustees Annual Report and Flnanclal Statements for the 16 months to 31" July2025 AnnualAccounts Notès to theAccounts forthe 1&month Period to 31 July2025 Summa_ry of silnlflcant accountingpolicies Charlty Informatlon Gloucestershire Rape and SexualAbu8e Centre is a Charitable Incorporated Organisation (CIO) incorporated in England and Wales. The registered office is PO Box 3292, Gloucgster, GL19HW Accountlng Conventlon The financial statements have been prepared in accordance with Accountingand Rgporting by Charities: Statement of Re¢ommended Practice applicableto charities preparingtheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland IFRS 102) (effective 1 January 2019)- (Charities SORP IFRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) and the Companies Act 2006. Reportlng Perlod Length These accounts have been prepared for a 16-month period to 31 July 2025. The Charity has chosen to match the financialyear more closely to those ofthe majorfunders, to ease reporting and avoid confusion. As a result. the comparative amount8 presented in the financialstatements {includingthe related notes) are not entirely comparable. Golng concern The charity reported a cash outflow of £172,635 {2024: £12,173 outflow) for the year. Closing resee8 as at 31 July 2025 were £344,644, {2024: £587,721), ofwhich £343,144 (2024: £367,285) were unrestricted. The Trustees have reviewed the circumstances ofthe charity and considerthat adequate resources continue to be available to fund the ectivities of thè organisation for the foreseeable future. The Trustees are therefore of the viewthatthe charity Is a going concern. Income Income is recognised when the charity has entitlementto the funds, any performance conditions attached to the itemls) of income have been met, it is probable thatthe 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. rt is probable thatthe incomo will be received and the amount can be measured reliably and is not deferred. Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met. Donated services Donated professional services and donated facilities 8re re¢ogni8ed 88 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 bythe charity of the item 1$ probable and that economic benefit can be measured reliably. 13
Gloucestershlrè Rape and SexualAbuse Centre Board of Trustees Annual Report and Flnanelal Statements forth8 16 months to 31"July2025 On receipt, donated professional services and donated facilities are recognised on the basis ofthe value of the giftto the charltywhlch Is the amountthe charitywould have been willingto payto obtaln Servlces orfacllitles of equivalent economic benefit on the open market. a corresponding amount isthen recognised in expenditure in the period of receipt. In accordance with thè Charities SORP IFRS 102) the generalvolunteertime is not recognised in thè financial statements. Referto the Trustees, annual reportfor more information abouttheir contribution. Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably bythe charity; this is normally upon notification of the interest paid or payable by the bank. Fund accounting Unrestricted funds are available to spend on activitiesthatfurther anyof the purposes ofcharity. Restricted funds are amounts which the funder has speclfled areto be solely used for partlcular areas ofthe charity's work orfor specific projects being undertaken bythe charity. Expendlture and Irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a paymentto a third paty, it is probablethat settlement will be required and the amount ofthe obligation can be measured reliably. Expenditure is classified under the following activity headings: Costs of raisingfunds and their associated support costs. Expenditure on charitable 8Ctivities includes the costs associated with the provision of servlces to servlce users alongwith the production of materials and educational activities undertaken to furtherthe purposes ofthe charity and theirassociated support costs. Other expenditure represents those items not falling irsto any other heading. Irrecoverable VAT is charged as a cost againstthe activltyforwhlch the expenditure was Incurred. Debtors Shortterm debtors are measured attransaction price (which is usually the invoice pricel. less any impairment losses for bad and doubttul debts. Loans and other flnancial assets 8re Initlally recognised at transaction price including anytransaction costs and subsequently measured at amortised cost determined usingthe effective interest method, less any impairment losses for bad and doubtful debts. Creditors Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other flnanclal Ilabillties are Initially recognised at transaction price net of any transactlon costs and subsequently measured at amortised cost determined usingthe effective interest method. Penslons Contrlbutlons to defined contributlon plans are expensed In the period to whlch they relate. 14
Gloucestershire Rape and Sexual Abuse Centre Board of Trustees Annual Report and Flnanclal Statements for the 16 months to 31°, July 2025 Income from Donations and Other Sources 2025 (16 monlhsl 2024 General Donations Restricted Gifts and Donations Gifts for group work Giants of a general nalure Sales of Pfoduct (calendars) Semces Invoiced Bank Interest 18.002 49.198 5.032 876 250 456 13.745 10.278 33,329 64,508 The Charity benefits greatly from the involvement and enthusiastic support of its many volunteers. details of which are given in our annual report. I n accordance with FRS102 and the Charities SORP IFRS102), the economic contribution of general volunteers is not recognised in the accounts. Income from charltable actlvltles 2025 {16 months) 2024 Restricted funds (note 12) Police and Cnme Commissioner NHS CCG Ministry of Justice Lloyds Bank Foundation Bafnwood Trust Group Work Gloucester Community Funding 550.865 80,000 140.931 425.931 55.305 92.277 25.000 25.993 22,350 3.658 5.000 Total income from charitable activilies 802.804 624.506 Expenditure on raisingfunds In the year ended 31 July 2025. expenditure of £1.87412024: £1.5271 was incurred on raising f unds, all of which was unrestricted. There are no support costs associated with these activities in either the current or prior year. 15
Gloucestershlre Rape and Sexual Abuse Centre Board of Trustees Annual Report and Financial Statements for the 16 months to 31"July2025 Expenditure on charitable actlvltles 2025 2024 Support cos Chariiable aclivilie 2025 Total 116 Inonihs) Charitable ac¢t¥iiies Support cost5 2024 Toial Staff costs Support and development Islaff and volunteers) Tf?iel and subsislence lslaff and volunleersl Consullanls ¢T and telephone costs Renl and office costs Insurance Printing. postage and slalionery Promolion. Website. Publicily Equipment and m3inlenance Professional fees Client Support Event costs General expenses Govemancg Bank charges 836,726 24.140 B60,866 466.152 72,703 538,855 40.208 3.388 43.596 20.148 4.874 25,022 37.663 8.621 27.855 49.457 1.091 4.244 6.423 3.892 1.859 3.311 2.376 38,754 12.864 34.218 53,349 1.859 4.605 6,522 21,988 107 24.161 22.383 808 22.796 107 24,713 43,131 828 3,526 12,046 6,168 11,708 2.201 552 20.748 828 1.424 1.294 4,147 2.102 12.046 5.738 430 11,708 1.791 1.790 20 685 14.698 762 140 794 606 384 68.105 16,48T 782 825 794 1,373 384 1,071.337 410 418 171 242 116.697 418 166 242 691,932 1.009.232 575.235 Anatysis by fvnd. Unreslricled funds Restricted fvnds 36.726 31.379 68.105 36.726 1.040.611 1.077.337 1.009.2 1.009.232 575.235 575.235 116.697 116.697 691.932 691.932 Independent Examiner's remuneratlon 2025 (16 months) 2024 Independenl Examination fees 1.500 1.500 16
Gloucestershlre Rape and SexualAbuse Centre Board ofTrustees Annual Report and Financial Statements forthe 16 months to 31.july 2025 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel 2025116 monlh$l 2024 Salaries and wages Social security costs Pension costs 766.500 53,309 41.057 860.866 480,760 30.142 27.953 538 855 No employees had employee benefits in excess of £60.00012024 None) Pension costs are allocated to funds in proportion to the related slaffing costs incurred. For the fin3nci31 ye8T ended 31 July 2025. the key management personnel of the charily were. Trustees, CEO. Head of Sernice. Sernice Manager Office Manager. The total employee benefits of the key m3nagernent personnel of the charity were £184.28812024. £89.6171. Trlote. 2025 amount is for 4 key pefsonnel. 2024 iv35 3 The Trustees were not paid and did not receNe any other benefits from employment in the year (2024. £ Nil)- No trustee received payment for professional or other seNices supplied to the ch3rity (2024.. £ Nil Staff numbers The average headcount for the reporting period was 19 staff12024: 211. The average number of full-time equivalent employees (including casual and part-time staff) duringthe year was 1412024: 201. The average number offull-time staff was 1612024: 16} and the average number of part-time staff was 3 {2024". 5) in the reporting period. Corporation tax The charity is exempt from tax on income and gains falling within Section 505 of the Taxes Act 1988 or Section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives. 10 Debtors 2025 (16 monihs) 2024 Prepayments and accrued income Tr3de Debtors Other debtors 300 540 1.462 2.002 300 17
Gloucestershire Rape and Sexual Abuse Centre Board of Trustees Annual Report and Flnanclal Statements forthe 16 month5 to 31.july 2025 Creditor5: amounts falling due within one year 2025116 months) 2024 Acciuals Trade Creditors Othef Credilors Defefred Income Credttor 1.964 4.174 14.478 56.896 2.478 6.293 77.511 8.771 12 Analysls of charitable funds Balance at 31 July 2025 {16 monihs) Balance at 1 Incoming Apill 2024 re50urce¥ Resources expended Tran$fgrs Unre51ricièd funds Unrestncled fijnds 367.286 367 286 33.329 38.600 18.871 343.144 33.329 343.144 38.600 18.8T1 Restricted funds Police and Crime Commissioner NHS Clinical (re-named CCGI Minislry of Justice Lloyds Foundalioft Group5 Bamwood Trusl Glos Communtty Fund l Fluck Fund 111.336 551.065 1671.6081 9.207 56,006 80.000 140.931 1136.0061 1140.9311 (27.772) {11.2381 {49.5561 (3.500) 27.772 T,780 17.542 3.458 22,350 5,000 9.664 1.500 Total Reslficled Fund¥ 220.436 802.804 1.040.611 18.871 1,500 Total charity funds 587.722 836.133 1.079.211 344.644 18
Gloucestershlre Rape and Sexual Abuse Centre Board of Trustees Annual Report and Financlal Statements forthe 16 months to 31.july 2025 Analysis of cliaritable lunds lor year ended 31 March 2024 (Prior Year) Balance at 31 March 2024 Balance at 1 Incoming April 2023 resources Resources expended Transfers Unrestricled funds Unfffstii¢t8d fund 254.871 49 198 1.526 rA 743 367 286 Restricled fvnd$ Police and Crime Commissioner NHS Clinical Commissionino Grp Ministry of Juslice Children in Need Lloyds Foundation Groups 8amwood Trust Donalions Fluck Fund et¢ 179,860 425.931 1455.5911 138,8641 111,336 68.383 55.305 92.2TT 154.1911 190.1661 18.1141 149.4781 13.8681 128.8311 11.6931 (13.4911 {2.1111 56.006 8.114 52,250 6.650 21.912 126 25 000 15.275 24 461 1.567 27.772 7.780 17.542 (10.2771 Toial Reslricled Funds 337.295 639.816 691.932 64.743 220.436 Total charity funds 592.166 689.014 693.458 587,122 Analysis of net assets between funds Unresiricled fvnds Re$irictsd nds 2025 Total Cash al bank and in hand Cufrenl Asse15 Prepayrnenls Current Liabililies 420.356 300 TT.511 1.500 421.856 300 77.511 343.144 14 Related party transactions There were no related partytransactions in the 16-month Period ended 31 July 202512024: £Nill 15 Capltal commltments At 31 July 2025, the organisation had £Nil12024'. £ N ill capital commitments. 16 Legal status of the Charity The charity is a Charitable I ncorporated Organisation. In the event of the charity being wound up. the members have no liability to contribute to Its assets and no personal responsibility for settling its debts 8nd liabilities. 19