RASAC - RAPE AND SEXUAL ABUSE CENTRE
FINANCIAL STATEMENTS
31 MARCH 2025
CONTENTS
| CONTENTS | |
|---|---|
| Page | |
| Company reference and administrative details | 1 |
| Trustees’ annual report | 2-9 |
| Independent Examiner’s report | 10 |
| Statement of financial activities | 11 |
| Balance Sheet | 12 |
| Notes to the financial statements | 13-16 |
Registered Charity Number:1205126
RASAC – RAPE AND SEXUAL ABUSE CENTRE COMPANY REFERENCE AND ADMINISTRATIVE DETAILS
Trustees
Sophie Johnson Chair. Karen Wood Treasurer
Chloe Tracey Ishapreet Chauhan Lydia Isherwood
Registered Charity Number
1205126
Registered office
PO Box 230 Huddersfield HD1 5UY
Independent Examiner
Wheawill & Sudworth Limited Chartered Accountants 35 Westgate Huddersfield HD1 1PA
Bankers
National Westminster Bank 8 Market Street Huddersfield HD1 2AL
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RASAC – RAPE AND SEXUAL ABUSE CENTRE
TRUSTEES’ ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their annual report and financial statements for the year ended 31 March 2025 which is also prepared to meet the requirements for a trustees' report and accounts for the Charities Act purposes.
The financial statements comply with the Charities Act 2011, the Constitution and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards for Smaller Entities.
Objectives and Activities
Telephone, or face to face counselling, to survivors who have been raped, sexually assaulted, or experienced any form of sexual violence, in the districts of Kirklees, Calderdale and Wakefield and may be extended to survivors not resident in the area.
The provision of this service is non-denominational, open to all sexes, sexual orientations, races and ages.
We provide counselling and support services to people living in the Kirklees, Calderdale and Wakefield areas who are survivors of rape and/or sexual and domestic violence. The service is free and is open to anyone over the age of 13.
Public Benefit Statement
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of health and saving lives.
Financial Review
Income for the year is shown as £982,095 (2024: £953,334) and this is mostly from grant funding which is listed in the notes to the accounts. Expenditure is shown as £935,641 (2024: £763,328) with a yearend carry forward of unrestricted funds balance of £460,480 (2024: £228,167).
Reserves policy
The trustees are aiming to set aside six months running costs in addition to any redundancy costs for paid staff, this would make our target for reserve to stand at £401,664. As at 31 March 2025 free reserves less fixed assets were £460,480 (2024: £228,167).
Reference and administrative details, Advisors and Trustees
These are all specified on page 1.
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RASAC - RAPE AND SEXUAL ABUSE CENTRE
TRUSTEES’ ANNUAL REPORT (continued)
FOR THE YEAR ENDED 31 MARCH 2025
Structure, governance and management
The charity is governed by a constitution adopted on 1 October 2023, and was entered on the register of Charities on 9 October 2023.
The trustees of the charity are appointed by members at the AGM.
Risk management
The trustees have considered the risks to which the charity is exposed and have put in place appropriate controls to provide reasonable assurance against loss and damage.
Chairs Report
Our mission statement: ‘We exist primarily to promote the needs of women and girls and Men and boys within the Kirklees, Calderdale and Wakefield areas who have experienced sexual or domestic violence/abuse. We work to promote greater understanding of the issues surrounding sexual and domestic violence and endeavor to educate to public to challenge myths and to reduce incidences of violence in the general population. We are committed to improving existing provision within our local area for survivors.
Service Purpose
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To provide a specialist counselling service for people (female and male) over 13 who have experienced rape, sexual abuse and domestic violence (currently or historically)
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To work with residents in North and South Kirklees and Calderdale
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To provide a service free at the point of delivery
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To maintain the service ethos of equality and diversity
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To offer accessible service times and venues
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To work in partnership with appropriate organisations to increase awareness of the issues experienced by our beneficiaries
Strengths
Key achievements recently include:
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Development and inclusion in the West Yorkshire Partnership for sexual abuse
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Increased training and skills within the staff team which has resulted in KRASACC signing up to CPD accreditations for staff and volunteers
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Development of robust staffing procedures to ensure flexible and accessible service delivery
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Helpline improvements, including recruiting and training of volunteer team and adaption of new systems to incorporate helpline activities into mainstream working practices and provision of daily helpline access
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Increased service user/beneficiary involvement through development of consultation groups
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Expanded and improved premises in working and service provision environment
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New and robust IT systems which improve safety and confidentiality and meet national Data Protection standards and GDPR
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Received the quality standards from RCEW National service standards, achieved the local Quality for Health standards and working towards the NVCO Trusted charity quality standards
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Expansion of our ISVA service including our Children and young people service ChYps
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Website development and higher social media presence
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Robust and secure referral and case progression management
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Our work with partner organisations has increased to include local 3[rd] sector organisations, we are members of the 3[rd] Sector Leaders Group, Domestic Violence Forum and Kirklees Metropolitan Council Mental Health partnership board and provider forums
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New members of the Management Committee have brought additional expertise to the organisation, including Publicity and Promotion, Administration, IT Skills, Employment and Staff Governance, Finance and Fundraising
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• Development of policies and procedures to ensure meeting National Rape Crisis (England & Wales) Standards and achieving The Survivors Trust National Standards Awards
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Working towards the Inclusion in commissioning negotiations with the new ICS of Health in West Yorkshire
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All staff have improved access to professional improvement training through our Big Lottery award.
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Networking and partnership working plays a significant role within KCRASAC as does awareness raising
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We have a significant role in enabling the professional effectiveness of other
agencies and a strong contribution through knowledge transfer. A range of
presentations and awareness raising sessions and stands at local events were provided in this year to the following agencies: Kirklees Colleges, Huddersfield University (5 different events and courses), Training student police recruits, Safeguarding Boards and Safeguarding week (regular stalls), Training to Education professionals, Domestic Abuse Strategy Board, Local Sexual Health Network, NHS England
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RASAC - RAPE AND SEXUAL ABUSE CENTRE
TRUSTEES’ ANNUAL REPORT (continued)
FOR THE YEAR ENDED 31 MARCH 2025
Trustees’ Responsibilities Statement
The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP 2019 (FRS 102);
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping proper 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 comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the governing document. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the Trustees on 30[th] December 2025 and signed on their behalf by
Sophie Johnson Chair 30[th] December 2025
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RASAC - RAPE AND SEXUAL ABUSE CENTRE
INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 MARCH 2025
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2025 which are set out on pages 9 to 14.
Responsibilities and basis of report
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the Charities Act 2011 and in carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
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:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content if the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
D M Butterworth FCA Wheawill & Sudworth Limited 35 Westgate Huddersfield HD1 1PA
30[th] December 2025
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RASAC - RAPE AND SEXUAL ABUSE CENTRE
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted | Restricted | Total funds | Total funds | ||
|---|---|---|---|---|---|
| funds | funds | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Notes | |||||
| 1 | Incoming resources | ||||
| 2 | Donations and legacies | 45,348 | 936,747 | 982,095 | 953,334 |
| ────── | ────── | ────── | ────── | ||
| Total income | 45,348 | 936,747 | 982,095 | 953,334 | |
| ────── | ────── | ────── | ────── | ||
| Expenditure on charitable activities | |||||
| Staff costs | - | 622,256 | 622,256 | 562,804 | |
| Supervision | - | 1,890 | 1,890 | 2,505 | |
| Associate Counselling costs | - | 41,623 | 41,623 | 40,470 | |
| Training | - | 19,872 | 19,872 | 9,270 | |
| Volunteer/Recruitment expenses | - | 3,504 | 3,504 | 658 | |
| Travel | - | 12,231 | 12,231 | 13,454 | |
| Rent and rates | - | 89,145 | 89,145 | 61,397 | |
| Consultancy | 2,518 | 9,000 | 11,518 | 3,472 | |
| Utilities | - | 10,328 | 10,328 | 16,411 | |
| Telephone and internet | - | 15,380 | 15,380 | 12,541 | |
| Insurance | - | 2,674 | 2,674 | 2,486 | |
| Advertising and publicity | - | 2,316 | 2,316 | 4,496 | |
| Repairs and renewals | 3,013 | 10,226 | 13,239 | 2,642 | |
| Equipment | - | 28,202 | 28,202 | 1,464 | |
| Printing and postage | - | 3,029 | 3,029 | 2,428 | |
| IT costs | 14,654 | 28,603 | 43,257 | 16,493 | |
| Other expenditure | 8,147 | 3,041 |
11,187 | 8,141 | |
| Accountancy and payroll | 3,989 | - | 3,989 | 2,196 | |
| ────── | ────── | ────── | ────── | ||
| Total expenditure | 32,321 | 903,320 | 935,641 | 763,328 | |
| ────── | ────── | ────── | ────── | ||
| Net incoming/(outgoing) resources | 13,027 | 33,427 | 46,454 | 190,006 | |
| Reconciliation of funds | |||||
| Total funds brought forward | 228,167 | 473,210 | 701,377 | 511,371 | |
| Transfer of funds | 219,286 | (219,286) | |||
| ────── | ────── | ────── | ────── | ||
| Total funds carried forward | 460,480 | 287,351 | 747,831 | 701,377 | |
| ══════ | ══════ | ══════ | ══════ |
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RASAC - RAPE AND SEXUAL ABUSE COUNSELLING CENTRE
BALANCE SHEET
AS AT 31 MARCH 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Notes | £ | £ | |
| Current assets | |||
| Cash at bank and in hand | 871,789 | 675,859 | |
| Debtors | 69,803 | 35,833 | |
| ────── | ────── | ||
| Total current assets | 941,592 | 711,692 | |
| 6 | Creditors:amounts falling due within one year | (193,761) | (10,315) |
| ────── | ────── | ||
| Net current assets | 747,831 | 701,377 | |
| ────── | ────── | ||
| ────── | ────── | ||
| Total assets | 747,831 | 701,377 | |
| ══════ | ══════ | ||
| Represented by: | |||
| Unrestricted funds - reserves | 460,480 | 228,167 | |
| Restricted funds | 287,351 | 473,210 | |
| ────── | ────── | ||
| Total Funds | 747,831 | 701,377 | |
| ══════ | ══════ |
These financial statements were approved by the Trustees on 30[th] December 2025 and are signed on its behalf by
Sophie Johnson Chair
30[th] December 2025
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RASAC - RAPE AND SEXUAL ABUSE COUNSELLING CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year.
a) Basis of preparation
These financial statements are prepared on a going concern basis, under the historical cost convention. The financial statements have been prepared in accordance with the “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 (FRS102)” (“the Charities SORP”) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
The Charity meets the definition of a public benefit entity as defined under FRS102.
- b) Income
Income from 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.
c) Restricted Funds
Restricted funds are used for specific purposes as laid down by the donor. Expenditure which meets the criteria is identified to the fund together with a fair allocation of management and support costs.
d) General Funds
Unrestricted Funds are other income received or generated for the objects of the charity without further specified purpose and are all available as general funds.
Designated Funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside for use for a specific purpose.
e) Resources expended
Kirklees Rape and Sexual Abuse Counselling Centre is not VAT registered.
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.
- f) Tangible Fixed Assets and Depreciation Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost of each asset over its useful life.
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RASAC - RAPE AND SEXUAL ABUSE COUNSELLING CENTRE
NOTES TO THE FINANCIAL STATEMENTS (Continued)
FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies (continued)
g) Fund Accounting
Funds held by the charity are either restricted funds or unrestricted general funds. Unrestricted funds are funds which can be used in accordance with the charitable objects at the discretion of the trustees. Restricted funds are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
h) Creditors and provisions
Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.
i) Pensions
RASAC - Rape and Sexual Abuse Counselling Centre are contracted to The People’s Pension to provide their workplace pension scheme.
The People’s Pension is a multi-employer, defined contribution occupational pension scheme that has master trust status. It is run by B&CE, a not-for-profit organisation.
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RASAC - RAPE AND SEXUAL ABUSE COUNSELLING CENTRE
NOTES TO THE FINANCIAL STATEMENTS (Continued)
FOR THE YEAR ENDED 31 MARCH 2025
| 2 | Donations and legacies | Unrestricted | Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|---|---|---|
| funds | funds | |||||||
| 2025 | 2025 | 2025 | 2024 | |||||
| £ | £ | £ | £ | |||||
| Big Lottery Grant Fund | - | 79,591 | 79,591 | 108,103 | ||||
| The Brook Trust | - | 22,870 | 22,870 | 34,306 | ||||
| Henry Smith Charitable Trust | - | 58,100 | 58,100 | 57,400 | ||||
| Lloyds Bank | - | - | 25,000 | |||||
| Ministry of Justice | - | 304,473 | 304,473 | 289,465 | ||||
| West Yorkshire Police & Crime | Comm | 263,014 | 263,014 | 225,635 | ||||
| Kirklees MC | 17,666 | - | 17,666 | 136,333 | ||||
| Kirklees Beter Outcomes Partnerships | 84,145 | 84,145 | - | |||||
| Wakefield Council | 68,535 | 68,535 | 23,774 | |||||
| Bradford CMT | 56,019 | 56,019 | 35,833 | |||||
| Donations | 27,682 | - | 27,682 | 17,485 | ||||
| ────── | ────── | ────── | ────── | |||||
| 45,348 | 936,747 | 982,095 | 953,334 | |||||
| ══════ | ══════ | ══════ | ══════ | |||||
| 3 | Restricted Funds | At | At | |||||
| 1 | April | Incoming | Outgoing | Funds | 31 March | |||
| 2024 | Resources | Resources | Transfer | 2025 | ||||
| £ | £ | £ | £ | £ | ||||
| National Lottery Grant Fund | 126,568 | 79,591 | 106,928 | - | 99,231 | |||
| The Brook Trust | 40,777 | 22,870 | 33,529 | - | 33,630 | |||
| Henry Smith Charitable Trust | 55,257 | 58,100 | 75,569 | - | 37,788 | |||
| Lloyds Bank | 40,745 | - | (40,745) | - | ||||
| Ministry of Justice | - | 304,473 | 304,473 | - | - | |||
| West York Pol Comm | - | 263,014 | 236,391 | - | 26,623 | |||
| Kirklees MC | 142,708 | - | - | (142,708) | - | |||
| Kirklees Better Outcomes | - | 84,145 | 84,145 | - | - | |||
| Partnerships | ||||||||
| Wakefield Council | 31,322 | 68,535 | 61,786 | 38,071 | ||||
| Bradford CMT | 35,833 | 56,019 | 500 | (35,833) |
91,352 | |||
| ────── | ────── | ────── | ────── | ────── | ||||
| 473,210 | 936,747 | 903,320 | (219,286) | 287,351 | ||||
| ────── | ────── | ────── | ────── | ────── |
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RASAC - RAPE AND SEXUAL ABUSE COUNSELLING CENTRE NOTES
TO THE FINANCIAL STATEMENTS (Continued)
FOR THE YEAR ENDED 31 MARCH 2025
4 Trustees’ remuneration
No remuneration was paid to the trustees during the year (2024: £nil)
| 5 | Debtors | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| Trade debtors | 69,803 | 35,833 | |
| ══════ | ══════ | ||
| 6 | Creditors: Amounts falling due within one year | 2025 | 2024 |
| £ | £ | ||
| Trade creditors | 10,420 | 5,302 | |
| Social security and other taxes | - | 3,513 | |
| Accruals | 183,341 | 1,500 | |
| ────── | ────── | ||
| 193,761 | 10,315 | ||
| ══════ | ══════ |
7 Control
The charity is under the control of the trustees
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