The STAR Centre TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Scottish Charity No. SC010678
The STAR Centre CHARITY INFORMATION Trustees Listed on Trustees, Report Charlty numbèr SC010678 Independent Examlner JRD LLP 11 Portland Road Kilmarnock KA12BT PrlncSpal offlce address Bankers Bank of Scotland 30134 King Street Kilmarnock KA1 1NP
The STAR Centre CONTENTS Page Trustees, Report Flnancial Statements Independent Examiner's report Statement of financial activities Balance sheet Income and expenditure account Notes to the financial statements
The STAR Centre TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees présenl Ihelr report and Ind8pendenlly examln8d financial statements for the ye8r ended 31 March 2025, ucturo Govem eand Constltutlon The charity, which h8d operaled for 8 number of years as an unlncorporawd organls81ion, was incorporaled as a SCIO on 11 March 2013 {aclivaled with effect from l April 2013). A copy of Ihe constltulion is available. which deals wllh Ihe appointment and termination of Truslees and other legal and admlnistrative matters, is avallabb from the Trustees at the principal office 8ddre55. Th8 foTegolng changa of name was approv8d by the members at Ihe AGM on 29 August 2017. havlng kyevlously been approved by OSCR. Recrultment and Appolntrnent of Trustees Trustees are appolnted In Iln8 wlth Ihe conslllullon, Or9anliatlonal Structur• Thare ar8 Cufrenlly 10 members of staff, to fulfil the day-lo4ay fesponslbllltles on behalt of the Tru8t888. The ¢hailty op8rates s hlerar¢hleAI management structure In Iln8 With Board wllcy requlrement6. Tha key management personnel durlng the year were: Centre Managér Centre Interim Manager Support and Advocacy Lead Pay Poll¢y for Staff The pay of staff Is revlewed annually by the Board wlth referenc8 lo pay scgles for simlFar org8nls8lions wllhln the sector. Rolatsd Partles There were no tran9a¢tlons durin9 the period belween th8 charity and a related party of any IfUSt88. Risk Mana The Bc8rd agreed a rl8k reglster In Jun8 2025 and Ihls wlll be regularly revlew8d by the Board golng forw8rd. The STAR Cenlre is a member organisation of Rape Cil$ls Scolland. Rape Crlsls specialist seNlces are independenl, communily-based semces. which work from a Irauma-informed. gendered anaWsls and ernpowerment perspecllve lo provlde confldenllal specialist services to survivors of sexual vktl&n¢e lo reduce the harm of rape and sexual violence. Our support 13 avallable lo anyone aged 13+ (women. gifls, rnen, boys 8nd th06e who identify as Iransgender or non-blnary), of any alhnlcity who has èxp8denced any type of sèxual vlolence at any lime in Ih&lr Ilveg. We 8UPPOrt survivors in partnershlp with a range oforgani8gtions Including Women's Aid. Social Work, Police. Edu¢alion, NHS and Criminal Justi.
The STAR Centre TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 Actlvltles The staff at The STAR cenlre.. Rape Crisis Ayrshire offer emotional supporl and psythosoclal education lo survivors of any lype of sexual violence in a safe, non-ludgm8ntal space. We adopt an empcwermenl approach, working alongside suNivors lo enable them to Identify Iheir goals for change. lap into and build on their strength and resilience and tak8 control of their own cholces and d8cislons. Survivors c8n access support via face-lo-f3ce appointmenls wilhin Ihe centre or al anolher communlty settlng- vla telephone; vla emall or dlgltal vldeo technology such as Zoom or MS Teams. Approxlmalely 80/0 of survivors choosè to have face lo face Sesslons but the range of Opilons are cruclal and have helped survlvor5 overcome a range of pre-exisling barriers includlng managing social anxiety, travelling from a rural location across Ayrshlre and the associated Ilme and cost and childcare responsibilities elc. W6 SUPPOrt 13+ age group children and young people lo deal wilh trauma as a result of sexual vlolence whether that hoppened recently or in the past and family members of peopl8 who h8ve exp8Ti8nc8d any type of sexual vlolence. We also offer monlhly group sesslons for parents 8¢ross Ayrshlre supporting 8 child who has experienced sexual abuse. From Aprll 2024-March 2025, we supported 205 people. 340/0 were under 25, 91% of survlvors were women 8nd 51 % had a disablllly or long-term health ¢ondltlon, Ed catl reven We deliver the National Pr8venllon Programme, funded by the Scottlsh Govemment. by facllllallng workshops across North, South and EastAyrshire lo young people on fourdifferenl topics Power, Consent, Understandlng Sexual Violence and Porno9raphy, each adapted for three ageslslages From April 2024-March 2025, we delivered 290 sesslons reaching 3,691 young paople. As well as dellverSng in schools we also ¢ontinued lo work wlth 8 number of youth groups to extend the reach of our work. We havè continued lo grow our so¢lal medla presence and slgnlfi¢anlly Improved the education resources avallable on our webslte. We condnue to celebrate and ralse 8w8r8ness of a range of Issues Impe¢llng women 8nd glrls wlth5n th8 remit of gender-based vlolence from a femlnlsl standpoint. Natlonal Advocacy Projecl The National Advocacy Servlce Is a nallonal S¢oltlsh Governmenl funded programme which supports anyone considerlng reporting experiences of sexual violence lo the police. Our speciallst Rape Crlsls Advocacy Workers help survivors to acces5 justice. We provide support and information at every stage of the criminal lustice system, fmm before a slalement Is made through to the resolution of a court case. We can help lo get updates on the progress of a ¢888, provide Information about special measures, and attend court wlth survivors. Advoc3¢y Workèrs can also provide emotional support throughout the process and after court is nished. People are able to refer themselves for advocacy support and Pollce Scotland and other agenclas also refer directly to us. From April 2024-March 2025 we received refefrals for 149 and supported 256 paople over thls period. Due to staff changes we had to close our waiting list for advocacy support towards the end of 2024. 19 survivors wère supported to glve a polic8 Statement and 7 receive in-court support from our advocacy workers. li
The STAR Centre TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 Reserves pollcy The charity would Ideally rnainlain a mlnimum reserve of at leasl 3 month's runnlng coslg. The g&neral unreslrlcled funds balance al 31 March 2025 was £79,28212024- £64,683). The Truslees are awar8 that res6rYe$ need lo be built up in order lo fulfil the stated pollty. Revlew of Finanelal Yoar The excess ol Income over èxpondllure for thè year wa8 £9,795 {2024: £8.920). A detailed analysts ol restricted and unreslrlcted funds Is shown al note 11 lo the accounls. alandA ni Trustees The following Tru51ees served as Indepandenl volunleer Trustees of the SCIO Ihroughoul th8 financial year unless olh8rwls& noted.. (Chaln)arson - unlll 25.06.24) {Chalrperson- from 25.06.24) ISeGretary- unlll 25.06.24) (Sècretary - from 25.06.24 unlll resignation on 30.01.251 (Treasurer- untll 25.06.24) (Treasurer- from 25.06.24 unlil re¥lgnallon on 07.10.24) (appoinled May 2024; resignèd February 20251 (resigned May 2024) (reslgned June 2024) Iiave all been appoiriled as Trustees aller the ear-end bul prior lo Ilie <lPPfQVdl vl tliose lindiicial slalemenls have all reslgned a8 Tru8t8es after the year-end bul prior lo the approva of these financlal statements. There hav8 been no further ch8nge3 to Trustses since the balance 8h8el dale: There were no IransaGtions during Ihe year between th6 charity 8nd a relat8d party of any Trustee. Indendent Examlner JRD LLP were revappointed as Independent Exambner of the SCIO at the m¢)st recent AGM.
The STAR Centre TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 statement of trustees, responslbllltles Tho trus1è9s are responslble for preparlng the Trustees, R8porl and the financial statements In accordanc8 wlth applicable law and United Kingdom Accounllng Standards Iunlled Klngdom Generally Accepted Acwunting Practice). The law applicabfe to charille$ In Scotl6nd requlres the trustees to Prepare financlal stalemenls for each flnancl81 year whlch glve a true and falr vlew of Ihe slale of affalrs of Ihe thafity and of the incomin9 resources and application of r6sour¢es of the ¢harlty for that perlod. In preparing these fSn8nclal 8taternenls, the truste88 e requlred to.. select sullable a¢countlng pollGle5 8nd Ihen apply them conslstently; observ8 Ihe methods and principles In lh8 Charilles SORP. make judgements and esllmates that are rea8onable and prudenl; stato wheth¢r applicablc aGcounling slandards have been followed, Bubject to any mater181 d8p8rturas disclosed and explairbed in the financial s181ernenls', prepare the financial statements on th8 ooing concein basis unless 11 Is Inapproprlate to presume that the charity will conllnu8 in operalion. The trustees are responslble lor keeplng 8ccounllng records that disclose wllh reast)nable accuracy al any tlme Ihe financlal posillon ol the charity 8nd enab18 them lo ensure that the financlal stslement6 Comp with the Charities and Truslee Inveslmenl (Scotland) Aci 2005, the Ch8rllles Accounts (Scotlandl Regulation9 2006 (as amended) and th8 provlslon8 of the charlly's ¢on8111ullon. They are also responsible for safeguarding th8 assets of the charily and henc8 for laklng reasonable sleps for th8 prèvention and deleclion of fraud and other Irregularllles. Appr¢ved by Iha Trusteos on 19 December, 2025 8nd signod on their behall by: Iru61eelGhalrporson Iv
The STAR Centre INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF The STAR Centre I report on the accounts of the charity for the year ended 31 March 2025, which are set out on pages 2 to 9. Respoctlvo ro$pon$ibllltle$ of trustees and examinèr The charity's trustees are responsible for Ihe preparation of the accounts in accordance with the terms of the Charities and Trustee Inveslrnent (Scolland) Act 2005 and the Charities Accounts (Scolland) Regulations 2006 (as amended). The charity trusle8s consider that the audit requlrement of Regulation 10(11 la) lo Ic) of the Accounts Regulations does not apply 11 is my responsibility to examine the accounts a5 required under section 44111 {c) of the Act and to State whether particular matters have come to my attention. Basls of Independent examlner's statamant My examination is carried out in 8ccordanc8 wllh Regul8lKJn 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kepl by the chanly and a comparison of the aGGounls piesented with those records. It also includes consideration of any unusual ilems or disclosures in the accounts, and Seeks explanations frorn the truslees concerning any Such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and Consequently I do not express an audit opinion on the vièw gÉven by the accounts. Independent èxamlner's 8tatoment In the course of my examlnatlon, no matter has come to my altentlon: which gives me reasonable cause to believe that in any material respect the requir8menls'. lo keep accounting records in accordance with Section 44(11 {a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations., and lo prepare accounts whiGh accord with Ihe accountlng records and comply wilh Regulation 8 of the 2006 Accounts Regulations., have not been met., oi lo which, in my opinion, attention should be drawn in order lo ènable a proper understanding of the a¢coun16 lo be reached. Chart•r•d Accountant (ICAS) JRD LLP Chartered Accountants 11 Portland Road Kllmarnock KA128T 19 Decembèr, 2025 Page 1
The STAR Centre STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Unrestrlcted Unrestrlcted General Designated Funds Funds Total Funds 2025 Total Funds 2024 Restrlcted Funds Income Grants and contributions Other income Investments 361.219 3,220 5,572 364,439 5,572 316,029 5,353 Total Income 361.219 8.792 370,011 321.382 Expendlture Raising funds Charitable activities Other 351,168 6,781 2,267 360,216 312,462 Total Expenditure 351,168 6,781 2,267 360,216 312,462 Net Incomel{Expendlturo) 10,051 2,011 (2,267) 9.795 8,920 Transfers between funds (20,735) 19,937 798 Other recognised gainslllosses) Not movement In funds (10,684) 21.948 (1,469) 9,795 8,920 ReconclllatSon of funds Total funds brought forward 19,619 64,683 5,953 90,255 81,335 Total funds carrled forward 8,935 86,631 4,484 100,050 90.255 The Slalemenl of Financial Activitl8s includes all gains and losses recognised in the year. All income and expenditure derive from continuing a¢livilies. An analysis of income and expenditure is Included at Notes 11 & 12 to the financial stalemenls. Expenditure is allocated to the above cost categories on the basis of the accounting policy disclosed al Note 1 (e) to the financial statements. Page 2
The STAR Centro BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Notes Fixed assets Tangible assets 4.484 5,953 Current asset3 Debtors Cash at bank and in hand 2,353 140,982 143,335 3,116 102,420 105.536 Llabllltles Cfedilors. amounts falling due within one year 47,769 21,234 Nei currefjt assets 95.566 84.302 Total assets less current liabilitt8S 100,050 90.255 Funds Restricted income funds Unrestricted income funds,. General funds Designated funds 9111 8,935 19,619 9111 9111 86,631 4,484 64.683 5.953 Total unrestricted funds 91.115 70,636 Total Charity Funds 100,050 90,255 The financial statements were approved by the Trustees on 19 December. 2025 and signed on their behalf by.. Trusteelchairperson Page 3
The STAR Centre NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2025 1 Accounting pollcies The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding period. (a) Basls of accountlng The financial statements have been prepared under the historical cost convention, and in accordance with the Charities Accounts {Scotland) Regulations 2006 (as amended) and the Statement of Recommended PractlC8'. Accounting and Reporting by Charities issued in March 2005. (b) Preparation of accounts on a going concern basis The financial statements have been prepared on a going concern basis which assumes that the charity will continue to operate for a period of 12 months from the date of approval by the Board. The charity is reliant on external grant funding and, while the trustees have no reason to believe that such funding will not continue, the charity's ability to continue in business is dependent on being successful in attracting such funding. While we have been able to build our reserves over the past year or so, the Board is aware that there is still some way to go in terms of our currenl activities and global economic uncertainty. (cl Fund accounting Unrestricted funds are avallable for use at the discretion of the trustees In furtherance of the general objectives of the charity. Designated funds are unreslricled funds which have been set aside at the discretion of the Iruslees for specific purposes. Restricted funds are subject to restrictions on their expenditure imposed by the donor or grantor. Transfers beeen funds are made at the discretion of the trustees taking into consideration any restrictions imposed on funds. (d) Income All income is included in the statemenl of financial activities when the charity is entitled to the income, the Income from donations & legacies is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activilies when receivable. Grants, where entitlement is not conditional on the delivery of a special performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Donated services and facilltles are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts. Investment income is included when received. Income from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance. {•} Expendlture Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expendilure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the calegory. Where cosls Governance costs includes those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examiner's fees and costs linked to the strategic management of the charity which are voluntary other than trustees, travelling expenses reimbursed. Although disclosed separately at note 11 governance costs now form part of charitable expenditure Ipage 2) under the current SORP. Page 4
The STAR Centre NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 1 Accounting policies {contlnued) (e) Fixed assets Fixed assets (excluding investments) are stated at cost less accumulated depreciation. Minor additions costing below £250 are not capitalised. Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life as follows.. Fixtures. Fittings & Equipment - 3 years straight line basis Computer Equipment - 3 years straight line basis (h) Pension costs and other post.retlr8ment b8n8fils The company operates a defined contribution scheme for the benefit of its employees. The cost of contributions are written off against profits In the year they are payable. (l) Other basic financlal 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 al transaction value and subsequently measured at their settlement value. U) Cash at bank and in hand Cash al bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. {k} Debtors Short term debtors are measured at transaction price, less any impairment. (l) Crodltors and provl8lons Creditors and provisions are recognised where the charity has a present obligation resulting from a past event Ihat will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or eslimated reliably. Creditors and provisions are normally recognised at their settlement amount after a15owing for any trade discounts due. (m) Deferrnd Incomo Grants received in advance of the associated work being carried out are deferred only when the donor has imposed preconditions on the expenditure of resources. 2 Staff cosls and numbers 2025 2024 Wages and salaries National insurance Pension costs 217,083 17,752 9,373 244,188 208,768 17,387 8,892 235,047 The number of employees during the year was 12 (2024.. 15) on a headcounl basis. No employee received emoluments in excess of £60,000. The charity's key management personnel are detailed in the Trustees, Report and their total employee benefi15 were £43,509 for the year (2024.. £95,424). Page 5
The STAR Centre NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2025 3 Trustee Remuneratlon and Ralated Party Transactlons Trustees are reimbursed for expenses incurred. No expenses were paid during the period to any Trustee. No Trustee or other person related to the charity had any personal interest in any Gontract or transaction entered into by the charity during the period. 4 Taxatlon The organisation is a registered Scottish charity and no corporation tax liability arises. The charity is not VAT registered and irrecoverable VAT is allocated to th6 relevant category of expenditure. S Tanglbla flxod assets Flxtures Flttlngs & Computer Equlpment Equlpmont Total Co$t Al 1 April 2024 Additions 5,873 20,518 798 26,391 798 At 31 March 2025 5,873 21,316 27,189 Daproclatlon At 1 April 2024 Charge for the year 5,873 14,565 2.267 20,438 2,267 At 31 March 2025 5,873 16,832 22,705 Nèt book value At 31 March 2025 4,484 4,484 Net book value At 31 March 2024 5,953 6 Dèbtors 2025 2024 Prepayments 2,353 3,118 2,353 3,116 7 Bank and cash balances 2025 2024 Bank accounts Cash balance 140,972 10 101,471 949 140,982 102,420 Page 6
The STAR Centre NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 8 Creditors . amounts falling due wSthln one year 2025 2024 Taxation and Social Security Pension Creditor other Creditors and Accrued Charges 2,675 970 44,124 6.255 1,337 13,642 47,769 21,234 9 Analysls of Net Assets Between Funds Unrestrlcted Unrestrlct8d General Deslgnated Funds Funds Restricted Funds Total Funds Fixed Assets 4,484 4,484 Current Assets 51,910 91,425 143,335 Current Liabilities 42,975 4,794 47,769 Net Assets 8,935 86,631 4,484 100,050 Details of Significant Funds:. Restricted Funds Our principal funders are Scottish Government (via Inspiring Scotland) and Rape Crisis Scotland IRCS), who fund both our main services and specific projects. The position at 31 March 2025 was a net underspend of £42,975 which we agreed to refund lo RCS. This has been accrued at the balance sheet date. Unrestricted Desi nated Fund This represents the nel book value of tangible fixed assets (note 5). Unrestricted General Fund8 This is effectively the charity's reserve which can be spent al the discretion of the Trustees. 10 Financlal Commltments The SCIO entered into a lease on 29 April 2016, in respect of the current premises, at a current annual rental of £12,190. The lease commitment is for 10 years but with options to terminate at specified periods, subject to the status of related funding, and with 6 months prior notice. Page 7
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The STAR Centre NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Income and Expendltura Account 2025 2024 Notes Income Scottish Government {Inspiring Scollandl Rape Crisis Scotland North Ayrshire Council Charities Trust East Ayrshire Womens Aid Co-op Food Group Marr College The Wood Foundation Loudoun Academy Employment Allowance Other Income 130.531 177.388 53,300 1,000 1,100 500 620 130.531 182,498 2,500 500 5,000 353 5,000 572 11 370,011 321,382 Exp6ndlture Staff Costs Rent. Rates and Insurance Heat and Light Telephone and Communications Postage Printing and Stationery Computer and Website Costs Publicity and Advertising Fundraising and Marketing Staff Expenses Repairs and RenewalslLeasehold Improvements Cleaning Training Fees and Expenses Survivor Expenses Sundry Expenses Subscriptions Independent Examiners, Fees Payroll Bureau Disclosure Checks Grant repaid DepcIall0n 244,188 14,640 4,535 2,180 1,601 3,745 5,691 889 458 2,826 7,391 3,150 15,133 33 2,116 572 1,500 235.047 14.653 3,545 1,700 10 3,581 5,340 2.220 2,930 4,080 3.019 4,714 6,260 82 3,616 8.133 1.200 684 77 11.027 554 46,437 2,267 360,216 312,462 Excess of Incomel(expendlture) for year 9,795 8,920 Funds brought forward Excess of Incomel(Expenditure) for period 90,255 9.795 81,335 8,920 Funds carrled forward 100,050 90,255 Page 9