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 Y￿rk
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 01t￿e 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
T￿al 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 $06
10.2T8
689.014
802.aoa
15.327
33.329
802.804
49.198
Expendilure on-
Raising fvnds
'Chaii13ble acti￿1110$
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 Mov￿en1 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¢l￿jeS 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 Com￿y1n9 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 rese￿e8 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