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← Glasgow and Clyde Rape Crisis SCIO

2025-03-31-accounts

Registered number: CS007307 Charity number: SC006595

GLASGOW AND CLYDE RAPE CRISIS SCIO TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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GLASGOW AND CLYDE RAPE CRISIS SCIO

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CONTENTS

a a
Page
Reference and administrative details ofthe Charity, its Trustees and advisers 4
Trustees’ report 2-13
Independent auditor's reportonthefinancial statements 14-17
Statement offinancial activities 18
Balance sheet 19 - 20
Statement ofcash flows 21
Notestothefinancialstatements 22-41

GLASGOW AND CLYDE RAPE CRISIS SCIO

REFERENCEAND ADMINISTRATIVE DETAILS OFTHE CHARITY, ITSTRUSTEESAND ADVISERS REFERENCEAND ADMINISTRATIVE DETAILS OFTHE CHARITY, ITSTRUSTEESAND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2025
- ae
Companyregistered
number CS007307
Charity registered number SC006595
Registered office AAB Audit and Accountancy Limited
133 Finnieston Street
Glasgow
G3 8HB
Director Claudia Macdonald Bruce
Independent auditor AAB Audit and Accountancy Limited
StatutoryAuditors
133 Finnieston Street
Glasgow
G3 8HB
Bankers The Royal Bank of Scotland plc
393 Sauchiehall Street
Glasgow
G2 7JL
Solicitors Burness Paul
120 Bothwell Street
Glasgow
G27JL

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a GLASGOW AND CLYDE RAPE CRISIS SCIO

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ee SL TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025 II The trustees who were also directors of the charity under the Companies Act 2006 until the charity transferred to a SCIO on 28 January 2025, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts by the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Vision & values

Glasgow & Clyde Rape Crisis [GCRC] wants a society where women and girls are equa! and free from all forms of sexual violence and to achieve this within a feminist, equalities, and human rights framework. Our values are our guiding principles, defining the way we work and informing the way we behave. GCRC has four values;

Challenge We act with courage and don't make assumptions; we ask and answer difficult questions. We speak up, listen carefully, challenge the status quo, and reflect — on changing and adapting to best support survivors, colleagues, and pariners.

Empower

We own our empowerment, learning from our mistakes and embracing the strengths of others. We are committed to building the confidence of survivors and colleagues, enabling informed and purposeful decisions. We support collaboration to grow and develop our organisation. We are each other's toughest critics and loudest supporters.

Integrity

We are open, honest, and ethical. We celebrate diversity and respect others’ points of view. We are accountable to each other and survivors, adhering to the highest of professional standards. We have no tolerance for hidden agendas or abuse of power.

Compassion

We deliver our services with respect, dignity, and warmth. We support each other with kindness, nurturing an environment where trust is built and maintained through empathy and candour.

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TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Objectives and activities

a. Objectives and aims

Established in 1976, Glasgow and Clyde Rape Crisis (GCRC) serves 22% of Scotland’s total population across six local authority areas: Glasgow, East Dunbartonshire, East Renfrewshire, Inverclyde, Renfrewshire, and West Dunbartonshire. With 605,660 females (2022 Census) living in the service area, GCRC continues to be one of the largest Rape Crisis Centres in the United Kingdom.

Vision

A society where women and girls are free from all forms of sexual violence.

Mission

To promote the welfare, and relieve the distress, of women and girls who have experienced rape, and or any form of sexual abuse or exploitation throughout their lives.

Strategic Objectives

  1. To achieve the best outcomes for women and girls who have experienced sexual violence. 2. To contribute to the prevention of sexual violence and the ability of survivors to safely disclose their experiences.

  2. To campaign for social change that tackles the sexual inequality women and girls experience.

  3. To embrace diversity and excellence within our workforce.

With three specialist service teams, Justice and Community Support, Emotional, Therapeutic and Triage Support and Prevention, and Training and Consultancy, GCRC aims to:

. Promote and respond to survivors’ needs of sexual violence through empowerment and a trauma informed model of work. . Reduce the impact of sexual violence by supporting, educating, informing, and advocating for survivors. . Challenge the oppression of women and girls in all its forms. ° Challenge societal attitudes condoning and colluding with sexual violence against women and girls and doing this in a way that both educates and empowers.

The diversity of the area GCRC serves is vast. Glasgow continues to have the highest proportion of deprived communities than any other local authority area in Scotland. Inverclyde and Renfrewshire also host communities that feature alongside three other local authority areas (Highland, North Lanarkshire, and North Ayrshire) in having the highest level of deprived communities compared to the other 26 (SIMD, 2020). This demographic and economic context means that those GCRC serves are most likely to experience conditions that limit their life opportunities. In addition, the ethnicity of Glasgow's population, with over 10% from Black, Asian, and Minority Ethnic (BAME) communities, means that cultural as well as religious considerations are required in the delivery of all our services

This represents a 3% increase from the 2023/24 reporting period.

Glasgow City accounted for 15% of this overall total, and compared to 2023/24, the number of sexual crimes

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Objectives and activities (continued)

reported in Glasgow City has increased by 13% (309 incidents). The six local authorities that GCRC Glasgow and Clyde Rape Crisis serve account for 23% of the Scottish reporting total. Compared with 2023/24 this total has increased by 2% (397). Of these six local authorities, Glasgow City reporting is by far the largest, with almost two-thirds of the reporting in the areas we serve coming from this local authority.

Of all crimes reported to Police Scotland, sexual crimes account for 5% of the total.

Given the context we operate within, the length of service we hold, and the reputational regard we have, GCRC continues to pioneer, and show determination and difference where it is needed to best serve those who need us.

b. Significant activities

Glasgow and Clyde Rape Crisis continued to respond to the increasing demand for our services across the West of Scotland. Over the reporting period, we further enhanced our local hub service offering, allowing survivors to have more options and control over how they access our help. This model enables us to demonstrate our commitment to addressing the needs and demographics of women and girls. In doing so, we continue to strengthen our presence in 17 communities, enhancing our ability to work with stakeholders at this local level for the benefit of survivors. This approach continues to be unrivalled by other rape crisis centres in Scotland and further solidifies GCRC’s ability to pioneer how our services are delivered to best serve survivors and stakeholders.

A further indication of GCRC’s commitment to remain survivor-led, and focused on delivering meaningful change for women and girls, was reflected in our decision to withdraw from the voluntary membership of Rape Crisis Scotland on 24 October 2024 (https:/Avww.glasgowclyderapecrisis.org.uk/news/news-on-our-future/). Whilst this decision was not taken lightly, we believe that the best way to serve the needs and experiences of the 3,000+ survivors we support annually, and the wider female population of 605,600 women and girls our delivery areas reach, is to do so directly and independently. Our annual celebration event was held in conjunction with our A.G.M. on 21 November 2024, at the National Piping Centre in Glasgow. As part of this event, the charity welcomed input from two of our founders, Rosemary Whyte and Jan MacLeod, and invited external guests to interact with our immersive service and impact stations, to understand the difference we make and the challenges we face in delivering these. Following 18 months of reviewing our legal status and associated governing arrangements, the trustees agreed to move from a Company Limited by Guarantee and a Scottish Charitable Organisation to a Scottish Charitable Incorporated Organisation (SCIO). Following submission of our application to make this transfer, the Office of Scottish Charity Regulator approved this change on 28 January 2025.

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Objectives and activities (continued)

c. Future focus

We continue to contend with the short-term and insecure funding environment which surrounds our charity and the wider violence against women and girls’ sector. The Scottish Government's delay in implementing the recommendations from The Independent Review of Funding and Commissioning of Violence Against Women and Girls Services, led by Lesley Irvine, has meant a continuation of the current grant levels for Delivering Equally Safe and Victim Centred Approach Fund for key GCRC services. This has meant that GCRC continues to receive disproportionately low funding from these national grants to meet our service demands. Therefore we need to secure additional funding to maintain service levels. This will become untenable for GCRC to continue to accommodate. To mitigate this, we are fully focused on ensuring that the upcoming elections for the Scottish Parliament in May 2026, as well as the associated campaigning periods of the respective parties from September 2025, are responsive to addressing GCRC needs and understanding our evidence in this regard.

The Supreme Court Ruling on 16 April 2025 in For Women Scotland Ltd (Appellant) v The Scottish Ministers (Respondent), provided statutory interpretation and a much-needed reiteration of the terms’ “sex”, “man”, “woman”, “male” and “female” used in the Equality Act 2010. How this will influence the Scottish Government's thinking and direction for funding, and preserving the specialist nature of violence against women and girls’ services in Scotland, is yet to be known. However, this remains a key focus for GCRC and our future.

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eee rr ee eee TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

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Achievements and performance

a. Charitable activities - GCRC statistics for 2024/25

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |2023/24|2024/25| |Number|of|individual|survivors|supported|3,057|3,092| |Location| |Glasgow|2,049|2,011| |East|Dunbartonshire|109|131| |West|Dunbartonshire|246|198| |Inverclyde|82|71| |East|Renfrewshire|137|210| |Renfrewshire|109|301| |Other|325|170| |Age| |13|to|19|years|459|442| |20|to|29|years|825|999| |30|to|39|years|673|799| |40|to|49|years|550|512| |50|to|59|years|459|223| |60|years|and|over|92|114| |Sex| |Female|2,814|2,824| |Male|99|112| |Gender| |Female|2,814|2,887| |Male|99|412| |Transgender|Ay,|2| |Non-binary|15|TZ| |Not|disclosed|92|25| |Points|of|contact|with|survivors|28,296|40,182| |Average|days|to|wait|for|service| |Triaged|10|days|8|days| |Emotional|Service|31|days|34 days| |Ruby|Service|21|days|59 days| |Justice|Service|3|days|58|days| |Service|for|13-18|year|olds| |2|days|3|days| |Shortest|time|a|survivor|waited|for|service|X|1|day| |Longest|time|a|survivor|waited|for service|X|151|days| |Connect|Live|Helpline|Service| |No|of people|helped|2,001|1,960| |No|of|helpline|hours|provided| |969|832| |No|of|calls|received|X|1,121| |Community|based|service| |No.|of community|level|hubs|delivered|390|

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Achievements and performance (continued)

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |2023/24|2024/25| |Prevention,|training,|and|consultancy total|individuals|reached|3,051|3,608| |Tata!|Young|people|from|schools|(13-|to|18-|year-olds)|2,520|2,968| |No.|In|Glasgow Schools|1,565|1,151| |No.|In|Renfrewshire,|East|Renfrewshire,|and|Inverclyde|Schools|314|682| |No.|In|East and|West|Dunbartonshire|Schools|641|1,135| |Total|young|people|from|youth|groups|(13-|to|26- year|olds)|182|171| |%|of young|people|reached|who|are|male|53%|56%| |%|of young|people|reached|who|are female|47%|44%| |Total|participants|in|training|for organisations|349|469|

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b. GCRC Services

We have 49 years of experience providing support and advocacy services for women and girls aged 13 years and over who are survivors of any form of sexual violence, abuse, or sexual exploitation. We train organisations to respond more effectively to women survivors and seek to exert influence over others to understand a gendered definition of sexual violence.

Our work in schools, universities, and colleges challenges gender stereotypes and promotes positive relationships based on equality, mutual respect, and consent. We encourage discussions about societal norms and the impact of inequalities. We encourage girls to have a voice in school and to be able to report incidents where their safety has been compromised. We help boys to understand how their behaviour can be unwanted and be rooted in gender stereotypes. We teach safety online and offline.

Our work helps peopie to understand the source of violent and abusive behaviour, rooted in structural inequalities, and enables this to be challenged appropriately in policies and practices. We reject the societal norms surrounding rape and sexual violence, making clear women are not to blame for what happens to them. As a result of our work, people are more likely to recognise and challenge violence against women. Our work with young people ensures they grow up loved and respected within the boundaries of safe relationships.

Women are fundamental to the development of healthy, inclusive, and resilient communities, and through our work, we empower women to recover from sexual violence, address their trauma, and support them to make an active and positive contribution to education, work, and community. We connect with a range of services to support women and girls to thrive. We contribute to them being healthy and active. Through our advocacy service, we ensure women have the support they need to report to the police and to ensure they have the power and resources they need to engage in the criminal justice system, be believed, and have their rights respected and voices heard.

Women and girls are referred to us by the police and courts to coordinate services that contribute to a swift, robust, and consistent response. We train those working in the criminal justice system. We widely promote our services to women and girls so they can access support quickly and we intervene early to maximise safety. Women are triaged quickly into our service. We help organisations to design responsive and accessible reporting systems, We provide well evidenced trauma informed therapy supporting well-being and recovery. We connect with housing, employability, money advice, and other services to help women have their needs met. Through our outreach, we seek to reach women living in the most deprived communities, and in hidden populations. We contribute to tackling poverty, by providing opportunities for wealth and power to be shared more equally. Our work in the criminal justice system puts human rights at the centre and enables women to live free from discrimination.

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a GLASGOW AND CLYDE RAPE CRISIS SCIO — ne TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 a Achievements and performance (continued)

c. Understanding our Survivor Support and Triage Services

Our Triage model means that we work with our survivors to assess their needs and expectations before determining if our services are suitable. It went live in September 2021 and was devised to respond to the increasing need for GCRC to better manage the demand for our services. GCRC has never had the luxury of having enough workers to meet the high demand we see. Therefore, we are morally motivated to provide a more compassionate and relationship-based response to survivors on our waiting lists. Our Emotional Support Service is delivered by a skilled team of Support Workers. With expansive educational and practitioner experience in counselling, psychology, trauma informed practice, and emotional support, these workers provide an average of 10 sessions with survivors to aid their ability in coping with their experience. This team serves a diverse community of survivors and often works with translators in their delivery. Within this team, we have specialists who deliver support services to young people, and we also have an onsite campus support service at the University of Strathclyde.

d, Understanding our Justice and Community Support Services

Our Support to Report Advocates, are independently by and on the side of survivors as they navigate the complex, slow, and impactful justice system in our service areas. This requires our Advocates to have an advanced understanding of the legal and justice system, as well as to have strong emotional support experience to guide survivors. In addition to this, they independently support survivors to talk to the police, social workers, health, and other agencies involved in the process. This is often a hard and lonely task for our Advocates, but an incredibly important role for our survivors involved in the justice system. Our Advocates work with a range of survivors from different ethnicities and cultures, which sees them work routinely with translators.

We have Support and Advocacy Workers, who focus wholly on providing emotional and therapeutic support to survivors from the Black, Asian, and Ethnic Minority communities. Partnership working is crucial to our ability to reach and support survivors in this community. Cultural considerations mean that our Workers must be committed to practicing a non-judgmental and anti-discriminatory approach to ensure trust and respect are gained and held amongst the community and those agencies or representatives whom we work in partnership with. In addition, one of our Support and Advocacy Workers provides Campus Support to students at the City of Glasgow College, which has a diverse learning community spanning many cultures and ethnicities.

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance (continued)

e. Understanding our Prevention, Training and Education Services

Our Workers in this service provide both training activities for a range of audiences as well as prevention education services in youth group settings. Our Prevention activity is predominantly delivered in secondary schools in our six service areas. It is part of a national programme, which is overseen by Rape Crisis Scotland. Our youth group activity sees our workers engage with young people in their communities, often regularly. In addition, our training and education activity is increasingly supporting colleges and university staff, student associations, and a variety of professionals/organisations, to develop a response to survivor needs and enable a more preventative and proactive culture to be fostered across campuses. Strong partnerships are required to successfully deliver this service.

All our work in this service team is trauma informed, survivor experiences focused and evidence led. These three principles stand us apart from many other providers of these types of services and, we believe, give increased credibility and value to what we deliver. Our Workers hold a strong commitment to anti-discriminatory and equalities work and are experienced and confident in developing, delivering, and evaluating innovative and engaging events with a range of diverse participants. They also represent the service externally across agencies and GCRC in relevant networks, forums, and working groups.

Our training and education activity also supports international consulates in developing their understanding of Gender Based Violence and the development and delivery of survivor focused services and responses.

f. Connect Live and Helpline

GCRC operates a phone, email, and text support service and this is called Connect Live. This is delivered by both staff and trained volunteers.

Telephone Support: 08088 00 00 14

Email Support: support@rapecrisiscentre-glasgow.co.uk Text Support: 07712719520

g. GCRC Impact

For personal stories on the impact our services make, visit our website: www.glasgowclyderapecrisis.org.uk

Financial review

a. Financial position

The statement of financial activities shows total income of £1,713,641 in the year 31 March 2025 (2024: £1,583,603) and total expenditure of £1,860,631 in the year 31 March 2025 (2024: £1,591 ,655).

The balance sheet shows total fund balances at the year ended 31 March 2025 of £714,703 (2024: £861,693). The funds are made up of £52,849 designated funds (2024: £62,331), £10,000 restricted funds (2024: Nil) and £651,854 unrestricted funds (2024: £799,362).

As is the case for many organisations in our sector, we find the current funding cycle challenging. In 2024/2025 the Trustees authorised the use of £100,000 of unrestricted reserves as a designated development fund to invest in developing an appropriate management structure with a new deputy role being created and various other measures. This investment is reflected in the deficit above. Further to this, the loss of waiting list funding led to necessary changes late on in the financial year incurring further costs which we had to meet from our reserves to ensure our future position was more stable. Together these two reasons led to the overall deficit of £146,990.

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anr GLASGOW AND CLYDE RAPE CRISIS SCIO rt i TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 a b, Principal funding sources Glasgow and Clyde Rape Crisis' main sources of funding in the year 2024/25 were:

Statement of funds Section 16

Renfrewshire, East Renfrewshire, East Dunbartonshire, Glasgow City Council: This funding contributes to our core and infrastructure services, helps us promote our services in the council area, and maintains ongoing relationships with relevant forums and local organisations.

Rape Crisis Scotland National Prevention, University of Strathclyde, City of Glasgow College, Glasgow Communities Fund: These funds support our young people’s Rosey project and also help us provide services to survivors on campus. Services include support and advocacy services, education and prevention work in schools with young people from 13 to 18 years, and 1 prevention work across youth services with a wide range of youth work organisations.

Scottish Government: Delivering Equally Safe Fund: This funding from the Scottish Government's Equally Safe funding stream provides salary, management and running costs support for our core services. West Dunbartonshire Council: West Dunbartonshire Council provides funding for outreach support and advocacy provision across the council area and community-based premises. Big Lottery Improving Lives: Sexual Violence Support and Advocacy Triage Service for survivors accessing our help, allocating resources, and managing our waiting lists.

Foreign and Commonwealth Office: Live Online Support Service: This funding is granted for Glasgow and Clyde Rape Crisis to provide live, online support to survivors of sexual violence, abuse or exploitation from our service area, who live, work or are visiting countries outside of the UK. The funding contributes to the cost of salary for the coordination of the service and training and contributes to the organisation's overheads.Rape Crisis Scotland, National Advocacy Project: This funding supports the delivery of our justice and advocacy service to survivors and the management of this service.

Glasgow Communities Grant: This funding allows us to deliver drop-in sessions across Glasgow and reach more survivors with our city centre base.

Glasgow Communities and Place Grant (part of U.K. Shared Prosperity Fund): This funding allows us to target the postcode areas of G20 and G45 in Glasgow and to provide an immersive and new service to women and girls, local organisations and new partners to provide support and training.

Young Start: This funding allows us to work in partnership with sporting communities and organisations across Glasgow to help empower young people in preventing gender-based violence and staff to create positive cultures

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

that allow safe disclosures.

c. Reserves policy

The Trustees consider the budget and financial position carefully and take steps to ensure that the charity has a stable future. The reserves policy is to retain at least 5 months of operational expenditure based on the next financial years budget.

In the year to 31 March 2024, the charity had reserves greater than the 5 months level at £861,693. Prior to 31 March 2024, the Trustees approved an investment from reserves in the year to 31 March 2025 in respect of planned investment in the management structure of £100,000 and during the year the Trustees approved further use of reserves to support further measures necessary, due to cessation of waiting list funds at 31 March 2025. As a result, at 31 March 2025 reserves amounted to £714,703.

At the time of approving the budget for the year ended 31 March 2026, 5 months of operational expenditure was predicted to amount to £605,000. This excluded further approved investment in the charity's activities of £40,000 that the Trustees approved during the year 31 March 2025.

The charity's reserves policy is therefore to hold £645,000 as at 31 March 2025. This is close to reserves as at 31 March 2025 of £714,703 with some headroom, however with continued uncertainty on funding the Trustees remain cautious to ensure the future of the charity for employees and stakeholders.

d. Going concern

The charity has core and project funding, and the funding agreements vary between one to three-year terms. The charity continues to rely on core and specific project funding to allow it to meet its objectives. Several streams of national funding are due to end in March 2026, with the Scottish Government yet to announce the investment level beyond that. The trustees and management continue to seek and secure additional funding for the charity to allow the charity to continue to meet its objectives.

The Trustees consider ongoing budgets and existing reserves carefully to offset as much as possible of the uncertainty in the funding the charity receives. Budgets have been prepared stretching two years into the year ended 31 March 2027 that support the charity's ability to continue as a going concern.

The trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The trustees are not aware of any known maierial uncertainties regarding the charity's ability to continue as a going concern.

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en GLASGOW AND CLYDE RAPE CRISIS SCIO ea TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 ee Structure, governance and management

a. Structure, Governance & Management

GCRC is overseen by an all-female, skilled Board of Trustees that had eight members at the end of the 2024/25 financial year period. The Trustees work with auditors, AAB Audit and Accountancy Limited, and with accountants, Hollis Accounting Ltd, to ensure full and transparent financial management and reporting. There are clear role descriptions for Trustees and a code of conduct is in place, informed by OSCR guidance, and undertaking the "Good Governance Checklist" by SCVO.

The Board of Trustees has two co-chairs who oversee two committees (Finance and Workforce Committee and Influencing and Survivor Services Committee) and who share responsibility for chairing the meeting of the full board which takes place quarterly. All papers, minutes, and meetings are open to the full Board of Trustees, with each committee having four principal members. The committees and board meet quarterly.

A scheme of delegation is in place that sets out a clear framework within which the Board and all staff can operate effectively with supporting policies and procedures. There is a risk register that is reviewed by the Board quarterly and actively managed by staff monthly with mitigating actions delegated. There is a schedule of policy reviews, to ensure that policies comply with the latest legislation, good practice, and "lessons learned check ins".

Day to day leadership and management of the organisation is delegated by the Trustees to the Director who oversees the management team of four specialist Service Managers and the supporting staff teams. Service Managers support Committee meetings, and also come together with the Director routinely to discuss HR, finance, operational matters, share learning, and contribute to strategic developments. All staff have clear job descriptions, and formal performance management reviews, and can access external support and supervision. The co-chairs and the Director meet at least monthly to review progress and the Director has an Annual Performance Plan that is formally reviewed.

A Deputy Director joined the management team on 6 May 2025, to provide further senior support to our operational teams. This appointment has helped GCRC to provide robust oversight and review on service standards and practice levels, and allowed GCRC to navigate other management changes that have taken place during the 2024/25 year. This included the retirement of a long-term service manager in September 2024.

b. Recruitment, Induction & Training of New Trustees

We fully promote diversity across all our recruitment campaigns including Trustees. This covers both the content of our advertising and the distribution channels. This has secured three new Trustees in this reporting period. Trustee recruitment is openly advertised, and interviews are competitively assessed. Each Trustee takes part in an open recruitment process, and a structured induction programme, and participates in governance and safeguarding training as part of a wider governance action plan.

c. Key Management Remuneration

The key management of the charity is deemed to be the Trustees and the Director. The remuneration policy for all employees is to match the skills, experience, and qualifications of each position consistent with a framework allowing market levels in the locality of the employment base.

d. Risk Management

GCRC has a robust process for identifying, assessing, and mitigating risks in Governance, Strategy, Compliance, Finance, External Environment, and Reputation.

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Structure, governance and management (continued)

e, Statement of Trustees responsibilities

The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy, at any time, the financial position of the Charity and ensuring that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). 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.

Disclosure of information to auditor

Each of the persons who are Trustees, at the time when this Trustees’ report is approved, has confirmed that:

Auditor

The auditor, AAB Audit and Accountancy Limited, has indicated his willingness to continue in office. The designated Trustees will propose a motion reappointing the auditor at a meeting of the Trustees.

Approved by order of the members of the board of Trustees and signed on their behalf by:

ae

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a GLASGOW AND CLYDE RAPE CRISIS SCIO pele tie iit i SS INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF GLASGOW AND CLYDE RAPE CRISIS SCIO

re

Opinion

We have audited the financial statements of Glasgow and Clyde Rape Crisis SCIO (the 'charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

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

Conclusions relating to going concern

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

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

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

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GLASGOW AND CLYDE RAPE CRISIS SCIO

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF GLASGOW AND CLYDE RAPE CRISIS SCIO (CONTINUED)

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:

Page 15

ee GLASGOW AND CLYDE RAPE CRISIS SCIO en vt hit i SS INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF GLASGOW AND CLYDE RAPE CRISIS SCIO (CONTINUED)

ee

Responsibilities of trustees

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

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

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1}(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

{Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud.]

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

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company's trustees, as a body, in accordance with regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company's members and Trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company, its members, as a body, and its trustees, as a body for our audit work, for this report, or for the opinions we have formed.

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GLASGOW AND CLYDE RAPE CRISIS SCIO

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF GLASGOW AND CLYDE RAPE CRISIS SCIO (CONTINUED)

AAB Audit and Accountancy Limited Statutory Auditors 433 Finnieston Street Glasgow G3 8HB

Date:

AAB Audit and Accountancy Limited are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.

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GLASGOW AND CLYDE RAPE CRISIS SCIO

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025

Restricted Unrestricted Total Total
funds funds funds funds
2025 2025 2025 2024
Note £ £ £ £
Income from:
Donations and legacies 3 - 28,491 28,491 31,430
Charitable activities 4 1,516,459 141,271 1,657,730 1,546,523
Other trading activities 5 - 27,420 27,420 5,650
Total income 1,516,459 197,182 1,713,641 1,583,603
Expenditure on:
Charitable activities 1,506,459 354,172 1,860,631 1,591,655
Total expenditure 1,506,459 354,172 1,860,631 7,591,655
Net movement in funds before other
recognised gains/(losses) 10,000 (156,990) (146,990) (8,052)
Other recognised gains/(losses):
Other losses - - - (49,000)
Netmovement infunds 10,000 (156,990) (146,990) (87,052)
Reconciliation offunds:
Total funds broughtforward - 861,693 861,693 918,745
Netmovement in funds 10,000 (156,990) (146,990) (57,052)
Totalfundscarriedforward 10,000 704,703 714,703 861,693

Continuing Operations

All income and expenditure has arisen from continuing operations.

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GLASGOW AND CLYDE RAPE CRISIS SCIO REGISTERED NUMBER: CS007307

BALANCE SHEET AS AT 31 MARCH 2025

2025 2024
Note £ £
Fixed assets
Tangible assets 11 52,849 62,331
52,849 62,331
Current assets
Debtors 12 187,971 118,295
Cash at bank and in hand 670,185 1,017,903
858,156 1,136,198
Current liabilities
Creditors: amounts falling due within one
year 13 (196,302) (336,836)
Net current assets 661,854 799,362
Total assets less current liabilities 714,703 861,693
Net assets excluding pension asset 714,703 861,693
Total net assets 714,703 861,693
Charityfunds
Restricted funds 16 10,000 -
Designated funds 16 52,849 62,331
Unrestricted Funds 16 651,854 799,362
Total unrestricted funds 16 704,703 861,693
Totalfunds 714,703 861,693

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect fo accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

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GLASGOW AND CLYDE RAPE CRISIS SCIO

BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025

The notes on pages 22 to 41 form part of these financial statements.

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GLASGOW AND CLYDE RAPE CRISIS SCIO

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025

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----- Start of picture text -----
||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Cash|flows|from|operating|activities| |Net|cash|used|in|operating|activities|(347,718)|560,832| |Cash|flows from|investing|activities| |Interest|paid|-|(320)| |Net cash|provided|by/{used|in)|investing|activities|-|(320)| |Change|in|cash|and|cash|equivalents|in|the|year|(347,718)|560,512| |Cash|and|cash|equivalents|at|the|beginning|of the|year|1,017,903|457,391| |Cash|and|cash|equivalents|at the|end|of the year|670,185|7,017,903| |The|notes|on|pages|22|to|41|form|part|of these|financial|statements|

----- End of picture text -----

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GLASGOW AND CLYDE RAPE CRISIS SCIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. General information

Glasgow and Clyde Rape Crisis (SCIO) is incorporated and registered in Scotland, under company number CS007307 and has no share capital. The liability of each member in the event of winding up is limited to £1. The registered charity number is SC006595. The registered office is AAB Audit and Accountancy Limited, 133 Finnieston Street, Glasgow, G3 8HB.

2. Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

The financial statements of the charity have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 ' The Financial Reporting Standard applicable in the UK and Republic of Ireland’, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

2.2 Going Concern

The charity has core and project funding, and the funding agreements vary between one to threeyear terms. The charity continues to rely on core and specific project funding to allow it to meet its objectives. Several streams of national funding are due to end in April 2025, with the Scottish Government yet to announce the investment level beyond that. The trustees and management continue to seek and secure additional funding for the charity to allow the charity to continue to meet its objectives.

The Trustees consider ongoing budgets and existing reserves carefully to offset as much as possible of the uncertainty in the funding the charity receives. Budgets have been prepared stretching two years into the year ended 31 March 2027 that support the charity's ability to continue as a going concern.

The trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The trustees are not aware of any known material uncertainties regarding the charity's ability to continue as a going concern.

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GLASGOW AND CLYDE RAPE CRISIS SCIO

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----- Start of picture text -----
TT
----- End of picture text -----

eS SSS SSS SSS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2. Accounting policies (continued)

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

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

Grants, and other income received and specified by the funder to be for activity after the year end are carried forward in deferred income.

2.4 Expenditure

Resources expended are accounted for on an accruals basis and are recognised when there is a legal or constructive obligation to pay for expenditure. Expenditure is inclusive of any VAT which cannot be recovered.

Resources expended on charitable activities relate to the cost of delivering the services of the charity and includes necessary support costs. Governance costs, a category within support costs, are costs attributable to the compliance with statutory requirements. Expenditure is directly attributable to specific activities and has been included in those cost categories.

2.5 Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property - 14% on cost Fixtures and fittings - 15% on cost Computer equipment - 25% on reducing balance

2.6 Taxation

The charity is exempt from corporation tax on its charitable activities.

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GLASGOW AND CLYDE RAPE CRISIS SCIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2. Accounting policies (continued)

2.7 Fund accounting

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

Restricted funds can only be used for particular restricted purposes within the objectives of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Pension funds represent the net asset position of the charities share of the Strathclyde pension fund.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

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

2.8 Pension costs and other post-retirement benefits

The charity registered for auto enrolment in July 2016 and makes contributions to a defined contribution scheme.

During the year 31 March 2024, the charity exited the Strathclyde Pension Fund and therefore there is no pension asset or liability shown on the balance sheet. Pension assets and liabilities have been recorded in line with FRS 102, based on a valuation by the scheme actuary. FRS 102 measures the value of pension assets and liabilities at the balance sheet date and determines the benefits accrued in the year and the interest on assets and liabilities. The value of benefits accrued is used to determine the pension charge in the Statement of Financial Activities and the expected return on scheme assets and the interest cost on scheme liabilities are allocated across the appropriate incoming/outgoing resource categories. The change in value of assets and liabilities arising from asset valuation, changes in benefits, actuarial assumptions, or change in the level of deficit attributable to members is recognised in the Statement of Financial Activities within actuarial gains/losses on defined benefit schemes. The resulting pension liability or asset is shown on the balance sheet.

2.9 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2.10 Debtors

Trade, other debtors and accrued income are recognised at the settlement amount due with appropriate allowances for any irrecoverable amounts when there is objective evidence that the asset is impaired.

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GLASGOW AND CLYDE RAPE CRISIS SCIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2. Accounting policies (continued)

2.11 Cash and cash equivalents

Cash and cash equivalents in the balance sheet comprise cash on hand and cash at bank with a short term of maturity, being twelve months or less, from the opening of the deposit or similar account.

2.12 Creditors

Creditors are recognised where the company has a present obligation resulting from a past event and are recognised at the settlement amount due after allowing for any trade discounts due.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the statement of financial activities as a finance cost.

2.13 Leases

Leases relate to the charity's office building under operating leases. Payments made under operating leases are charged to the Statement of Financial Activity on a straight-line basis over the period of the lease.

3. Income from donations and legacies

Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
Donations 28,491 28,491 31,430

4. income from charitable activities

. Restricted Unrestricted Total Total
funds funds funds funds
2025 2025 2025 2024
£ £ £ £
Funding and fees - 141,271 141,271 128,233
Projects 1,516,459 - 1,516,459 1,418,290
1,516,459 141,271 1,657,730 1,546,523

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GLASGOW AND CLYDE RAPE CRISIS SCIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

4, Income from charitable activities (continued)

The funding and fees were provided by Glasgow City Council, University of Strathclyde and Glasgow College.

See note 16 for detailed breakdown of project income.

5, income from other trading activities

Income from fundraising events

Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
Training and event organising 27,420 27,420 5,650
  1. Analysis of expenditure by activities
Activities
undertaken Support Total Total
directly costs funds funds
2025 2025 2025 2024
£ £ £ £
GBV support services 1,683,314 177,317 1,860,631 7,591,655

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ile ee at SS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

eee

6. Analysis of expenditure by activities (continued)

Analysis of direct costs

Activities Total
funds		 Total
funds
2025 2025 2024
£ £ £
Staffcosts 1,452,191 1,452,191 1,172,718
Premises costs 80,486 80,486 91,744
General office costs 72,673 72,673 55,594
Travel and subsistence 26,094 26,094 26,408
Training and conference 3,650 3,650 8,967
External support 15,039 15,039 29,029
Project costs 23,070 23,070 41,140
Depreciation 10,111 10,111 9,661
1,683,314 1,683,314 1,435,255

Analysis of support costs

Activities Total
funds		 Total
funds
2025 2025 2024
£ £ £
Staffcosts 43,544 43,544 24,634
Premises costs 23,262 23,262 21,570
General office costs 24,381 24,381 25,656
Accountancycosts 11,900 11,900 26,571
Legal and professional fees 30,155 30,155 16,019
Depreciation 3,371 3,371 3,221
Bank interest 4,353 1,353 320
Governance costs 39,351 39,351 38,409
177,317 177,317 156,400

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I GLASGOW AND CLYDE RAPE CRISIS SCIO

ee

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

I Governance costs included in the above are as follows:

==> picture [491 x 182] intentionally omitted <==

----- Start of picture text -----
|||||| |---|---|---|---|---| |2025|2024| |£|£| |Staff costs|18,662|10,557| |Auditor's|remuneration|16,224|18,024| |Restructure|and|strategy|1,158|1,557| |Accountancy fees|2,841|8,013| |Trustees|expenses|466|264| |39,351|38,409| |7.|Net|income/(expenditure)|

----- End of picture text -----

Net income/(expenditure) is stated after charging/(crediting)

==> picture [468 x 61] intentionally omitted <==

----- Start of picture text -----
|||||| |---|---|---|---|---| |2025|2024| |£|£| |Auditors’|remuneration|16,224|18,024| |Depreciation|- owned|assets|__ 13,482|___12,882|

----- End of picture text -----

8. Trustees’ remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - ENIL).

During the year ended 31 March 2025, expenses totalling £446 were reimbursed to the Trustees (2024: £264).

9. Staff costs

==> picture [468 x 99] intentionally omitted <==

----- Start of picture text -----
|||||| |---|---|---|---|---| |2025|2024| |£|£| |Wages|and|salaries|1,322,630|1,062,386| |Social|security costs|126,497|96,991| |Other|pension|costs|54,829|52,825| |1,503,956|1,212,202|

----- End of picture text -----

See note 19 for an analysis of other pension costs (above)

The key management personnel of the charity comprise the Trustees, Director and Deputy Director (see note below). The total employee benefits of the key management personnel of the charity were £124,412 (2024: £70,382) including employer's NIC and employers pension.

The Deputy Director post was created in the current year and that is why this cost is higher than in the previous year.

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i en tt

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

ee

The average monthly number of employees during the year was as follows:

2025 2024
£ £
Sexual violence support staif 37 34
37 34

The number of employees whose total employee benefits (excluding employer pension costs) fell within the banding £60,000 to £70,000 was 1 (2024 - 1).

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ee

SL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

NN 40. Comparatives for the Statement of Financial Activities

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----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Unrestricted|Pension|Restricted|Total| |funds|funds|funds|funds| |2024|2024|2024|2024| |£|£|£|£| |Income|and|endowments|from:| |Donations|and|legacies|31,430|-|-|31,430| |Charitable|activities|128,233|-|1,418,290|1,546,523| |Other trading|activities|5,650|-|-|§,650| |Total|165,313|-|1,418,290|1,583,603| |Expenditure|on:| |Charitable|activities|173,365|-|1,418,290|1,591,655| |Total|(173,365)|-|(1,418,290)|(1,591,655)| |Net income/|(expenditure)|(8,052)|-|-|(8,052)| |Transfers|between|funds|426,000|(426,000)|-|-| |Other|recognised|gains/{losses)| |Actuarial|gains on|defined|benefit schemes|-|(49,000)|-|(49,000)| |Net movement|in|funds|417,948|(475,000)|(57,052)| |Reconciliation|of funds:| |Total|funds|brought forward|443,745|475,000|-|918,745| |Total funds|carried|forward|861,693|-|-|861,693|

----- End of picture text -----

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A yyy Shiv SEs shih

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

eaeeee

11. Tangible fixed assets

Fixtures and Computer
fittings equipment Total
£ £ £
Cost or valuation
At 1 April 2024 64,691 40,808 105,499
Additions “ 4,000 4,000
At 31 March 2025 64,691 44,808 109,499
Depreciation
At 1 April 2024 13,472 29,696 43,168
Charge forthe year 9,704 3,778 13,482
At 31 March 2025 23,176 33,474 56,650
Net book value
At 31 March2025 41,515 11,334 52,849
At 31 March 2024 51,219 11,112 62,331
12. Debtors
2025 2024
£ £
Due within one year
Trade debtors 53,718 22,149
Other debtors 7,623 3,282
Prepayments and accrued income 126,630 92,864
187,971 118,295

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NN$$$

GLASGOW AND CLYDE RAPE CRISIS SCIO

rr

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

<<

13. Creditors: Amounts failing due within one year

2025 2024
£ £
Trade creditors 6,138 18,664
Social securityand othertaxes 28,329 26,476
Other creditors 7,478 13,452
Accruals and deferred income 154,357 278,244
196,302 336,836

The 2024 deferred income was all released and accounted for in the 2025 Statement of Financial Activities. The 2025 deferred income is in respect of all grant income received before 31 March 2025 but in relation to activities delivered in the next accounting period.

14, Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 2024
£ £
Within one year 60,000 52,000
Between one and five years 240,000 240,000
More than fiveyears 140,000 200,000
440,000 492,000

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GLASGOW AND CLYDE RAPE CRISIS SCIO

stasst SS SS SSS 3 -US S SY N SRA OASDOOAAAetneb.

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

15. Summary of funds

Summary of funds - current year

Balance at
Balance at 1 Transfers 31 March
April 2024 Income Expenditure in/out 2025
£ £ £ £ £
Designated funds 62,331 - - (9,482) 52,849
General funds 799,362 197,182 (354,172) 9,482 651,854
Restricted funds - 1,516,459 (1,506,459) - 10,000
861,693 1,713,641 (1,860,631) - 714,703
Summary offunds - prioryear
Balance at
Balanceat
1 April2023		 Income Expenditure Transfers
in/out		 Gains/
(Losses)		 31March
2024
£ £ £ £ £ £
Designated
funds - - - 62,331 - 62,337
General funds ° 443,745 165,313 (173,365) 363,669 - 799,362
Pension funds 475,000 - - (426,000) (49,000) -
Restricted funds - 1,418,290 (1,418,290) - - -
918,745 1,583,603 (1,591,655) - (49,000) 861,693

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i GLASGOW AND CLYDE RAPE CRISIS SCIO

sper

TC NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

I

16. Statement of funds

Statement of funds - current year

==> picture [466 x 559] intentionally omitted <==

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |Balance|at| |Balance|at|1|Transfers|31|March| |April|2024|Income|Expenditure|in/out|2025| |£|£|£|£|£| |Unrestricted|funds| |Designated|funds| |Tangible|Fixed Assets|62,331|-|.|(9,482)|52,849| |General|funds| |General|Funds|-|all|funds|799,362|197,182|(354,172)|9,482|651,854| |Total|Unrestricted|funds|861,693|197,182|(354,172)|-|704,703| |Restricted|funds| |Scottish|Govt.|DES|Fund|-|494,270|(494,270)|.|-| |Scottish|Govt.|Waiting|Lists|-|135,110|(135,110)|-|-| |Glasgow|Community|Funding|-|31,027|(31,027)|-|-| |GCPF|-|264,502|(264,502)|-|-| |North|Glasgow|-|9,250|(9,250)|-|-| |Foreign|&|Commonwealth| |Office|-|20,000|(20,000)|-|-| |National|Lottery|Improving| |Lives|-|87,992|(87,992)|-|-| |RCS|National|Prevention|-|143,129|(143,129)|-|-| |National|Lottery Community| |Fund|-|61,802|(61,802)|-|-| |RCS|National|Advocacy|-|188,187|(188,187)|-|“| |East|Dunbartonshire|.|13,717|(13,717)|”|-| |West|Dunbartonshire|Council|“|50,200|(50,200)|-|-| |East|Renfrewshire|-|4,773|(4,773)|-|-| |Helping|Hands|Fund|-|12,500|(2,500)|-|10,000| |-|1,516,459|(1,506,459)|.|10,000| |Total|of funds|861,693|=|1,713,641|(1,860,631)|-|714,703|

----- End of picture text -----

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LS

erryyuyu iissyyy uy SSS iss USS iii yUVUNG

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

eee

16. Statement of funds (continued)

Statement of funds - prior year

Balance at
Balanceat
1 April2023
£		 Income
£		 Expenditure
£		 Transfers
infout
£		 Gains/
(Losses)
£		 31 March
2024
£
Unrestricted
funds
Designated
funds
Tangible fixed
assets - - - 62,331 - 62,331
Balance at
Balanceat
1 April2023		 Income Expenditure Transfers
in/out		 Gains/
(Losses)		 31March
2024
£ £ £ £ £ £
General funds
General Funds -
all funds 443,745 165,313 (173,365) 363,669 - 799,362
Total
Unrestricted
funds 443,745 165,313 (173,365) 426,000 - 861,693
Balance at
Balance at Transfers Gains/ 31 March
1 April2023
£		 income
£		 Expenditure
£		 infout
£		 (Losses)
£		 2024
£
Pension funds
Defined benefit
pension 475,000 - - (426,000) (49,000) -
Restricted
funds
Scottish Govt.
DES Fund - 491,072 (491,072) - - -
Scottish Govt.
Waiting Lists - 143,994 (143,994) - - -
Glasgow
Community
Funding - 31,026 (31,026) - - -
GCPF - 162,868 (162,868) - - -
North Glasgow - 20,340 (20,340) - - -
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16. Statement of funds (continued)

Statement of funds- prior year (continued)

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||||||||| |---|---|---|---|---|---|---|---| |Balance|at| |Balance|at|Transfers|Gains/|31|March| |1|April 2023|income|Expenditure|infout|(Losses)|2024| |£|£|£|£|£|£| |Foreign|&| |Commonwealth| |Office|-|20,000|(20,000)|-|-|-| |National|Lottery| |Improving|Lives|-|23,981|(23,981)|-|-|-| |RCS|National| |Prevention|-|145,281|(145,281)|-|-|-| |Nationa!|Lottery| |Community| |Fund|-|133,043|(133,043)|-|-|-| |RCS|National| |Advocacy|-|181,336|(181,336)|-|-|~| |East| |Dunbartonshire|-|12,899|(12,899)|-|-|-| |West| |Dunbartonshire| |Council|-|43,000|(43,000)|-|-|-| |ROSA|-|9,450|(9,450)|-|-|-| |-|1,418,290|(1,418,290)|-|-|-| |Total|of funds|918,745|1,583,603|(1,591,655)|-|(49,000)|861,693|

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16. Statement of funds (continued)

Renfrewshire, East Renfrewshire, East Dunbartonshire, Glasgow City Council: This funding contributes to our core and infrastructure services and helps us promote our services in the council area and hold ongoing relationships with relevant forums and local organisations.

Rape Crisis Scotland National Prevention, University of Strathclyde, City of Glasgow College, Glasgow Communities Fund: These funds support our young people’s Rosey project and also help us provide services to survivors on campus. Services include support and advocacy services, education and prevention work in schools with young people from ages 13 to 18 years, and prevention work across youth services with a wide range of youth work organisations.

Scottish Government: Delivering Equally Safe Fund: This funding from the Scottish Government's Equally Safe funding stream provides salary, management and running costs support for all of our core services.

West Dunbartonshire Council: Funding is provided by West Dunbartonshire Council for outreach support and advocacy provision delivering across the council area, as well as community-based premises.

Big Lottery Improving Lives: Sexual Violence Support and Advocacy Triage Service for survivors accessing our help, and in the allocation of resources and management of our waiting lists.

Foreign and Commonwealth Office: Live On line Support Service: This funding is granted for Glasgow and Clyde Rape Crisis to provide live, on line support to survivors of sexual violence, abuse or exploitation from our service area, who live, work or are visiting countries outside of the UK. The funding contributes to the cost of salary for co ordination of the service, training and contribution to overheads of the organisation.

Rape Crisis Scotland, National Advocacy Project: This funding supports the delivery of our justice and advocacy service to survivors, and the management of this service.

Glasgow Communities Grant: This funding allows us to deliver drop-in sessions across Glasgow and reach more survivors with our city centre base.

Glasgow Communities and Place Grant (part of U.K. Shared Prosperity Fund): This funding allows us to target the postcode areas of G20 and G45 in Glasgow and to provide an immersive and new service to women and girls, local organisations and new partners to provide support and training.

Young Start: This funding allows us to work in partnership with sporting communities and organisations across Glasgow to help empower young people in preventing gender-based violence and staff to create positive cultures that allow safe disclosures.

Helping Hands Fund: This funding is contributed to by a number of funders. Its primary purpose is to assist with the funding of the volunteer programme, costs like interpreters and also staff travel costs. The funders this year were Allied Vehicles and the Commonweal Fund. £10,000 of these funds are carrying forward for use in 2025/2026 on this programme.

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IA 17. Analysis of net assets between funds

Analysis of net assets between funds - current year

Restricted Unrestricted Total
funds funds funds
2025 2025 2025
£ £ £
Tangible fixed assets - 52,849 52,849
Current assets 10,000 848,156 858,156
Creditors due within oneyear - (196,302) (196,302)
Totai 10,000 704,703 714,703

Analysis of net assets between funds - prior year

Analysis of net assetsassets between funds - prior yearyear prior yearyear
Restricted Unrestricted Total
funds funds funds
2024 2024 2024
£ £ £
Tangible fixed assets - 62,331 62,331
Current assets 177,900 958,298 1,136,198
Creditors due within oneyear (177,900) (158,936) (336,836)
Total - 861,693 867,693

Total

18. Related party disclosures

There were no related party transactions in the year ended 31 March 2025 (2024:None).

See note 8 for trustee remuneration and expenses.

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19. Employee benefit obligations

Glasgow and Clyde Rape Crisis participated in the Strathclyde Pension Scheme, a multi-employer defined benefit scheme which provides benefits to some 95 non-associated employers. This had ended as at the year ended 31 March 2024.

Contributions to the scheme during the year were as follows:

2024
£
Defined contribution scheme 48,245
Defined benefit scheme 4,580
Total contributions made 52,825
Less: Employer's Contributions (4,580)
48,245
Current service cost 4,580
52,825
—__52,825

During the year 31 March 2024 the charity exited the Strathclyde Pension Fund, cessation dated September 2023 based on 31 May 2023 closing valuation. The charity obtained a refund amounting to £425,984. There is therefore no pension asset or liability shown on the balance sheet.

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aTTT

Reconciliation of opening and closing surplus

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|||||| |---|---|---|---|---| |2024| |£| |Opening|assets|at start of period|474,984| |Remeasurements|-| |Return|on|assets|(49,000)| |Fund|exit|(refund)|(425,984)| |Income|and|expenditure|impact:| |2024| |£| |Remeasurements|49,000| |Assumptions|used|by the|actuary|were:|

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||||| |---|---|---|---| |2024| |%| |Pension|increase|rate|27| |Salary|increase|rate|34| |Discount|rate|4.1|

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  1. Reconciliation of net movement in funds to net cash flow from operating activities

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Net expenditure|for the|year|(as|per|Statement|of|Financial|Activities)|(146,990)|(8,052)| |Adjustments|for:| |Depreciation|charges|13,482|12,882| |Decrease/(increase)|in|debtors|(69,676)|35,105| |Increase/(decrease)|in|creditors|(140,534)|94,577| |interest|paid|(4,000)|320| |Pension|fund|settlement|-|426,000| |Net cash|provided|by/(used|in)|operating|activities|(347,718)|560,832|

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21. Analysis of cash and cash equivalents

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2025 2024
£ £
Cash in hand 670,185 1,017,903
Total cash and cash equivalents 670,185 1,017,903
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  1. Analysis of changes in net debt

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Cash at bank and in hand
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At1 April At 31 March
2024 Cash flows 2025
¢ £ £
1,017,903 (347,718) 670,185
1,017,903 (347,718) 670,185
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