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.
Inde￿ndent 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 be￿een 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
Dep￿cIall0n
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