Ch•rity registration number. SC041423 Scottish Borders Rape Crisis Centre A Scottish Charitable ITrcorporated Orgonisation Annual Report atsd Flnancial Statements for the Year Ended 31 Mh 2025
Scottlsh Borders Rape Crisis Centre Contents {eontinued) Reference and Administrative Details TnLStees' Report 2to6 Statement of Trustees, Responsibilities Independent Auditors, Rerort 8tolO Ststenwit of Financial A¢iivities Balance Sheet 12 stst¢m¢nt of C05h Flows Notes to the Financial StttemeDts 14to22
Seottish Borders Rape Crisis Centre Referenee and Administrativ¢ Details Tnutees ChArAty RegtstrAtion Number SC041423 Prin¢ipal Offic¢ la Wilderh4V8h Ga1h]elS Scottish Borders TDI IPW Auditor BK Plus Audit Limited Chartered Ac¢ounrant Azzurri Hou5¢ Walsall Road Aldridge West Midlands WS9 ORB Bankers Unity Tn Bank CAF Bank Pag¢ I
Scottish Borders Rape Crisis C¢ntr¢ Trustees, Report Th¢ trustees Present th¢ annual rep(rt together with the financial statcmcnts of the charity for the year ended 31 March 2025. Objectives And Aetivities Objects ond nims The organisation's purpose5 are= To relieve the distre55 of self-idcnlifying females over the agc of l 8 and survivors. of all gender idenlityy behyeen th¢ as¢ of12 ond l 8 in the S¢otiish borders area. wl)o hav¢ exp¢ricTh¢ed Sexual vioknce, And to relieve the dislresg &lso of their partnerg, friends and farnilie5, through the provision of emotional •nd PTa¢ti¢al support. informaiion. and advocacy: and: To promote underst8ndinE of the cause8 and prevention of sexual violence and the Mitigation of its effects. We achieve the above by providing high-quality. specialist, traun)>inform¢d support services to survivoTS of sexual violence. We provide free aftd confidenti21 emotional and practicAI sUPPOrt. inforniatt'on. and advocxy. Our support is person cefttred. holistic. inclusive. and ac¢¢ssible. We a150 offer specialist 5UPPOrt 10 partners. friends and families ]Mpacd by Sexual violenc¢. Th¢ organisational culture and therefore, all of its servitt5 and airtivili¢s are aligned to and underpinned by th¢ ¢r8uma infornied principles of safety. ¢hoic@ trust. empow¢rrn¢nE and ¢ollaboration. Our seNices are aimed at enabling and supporting survivor5 to re¢laitD Control of their lives and evejyhing we do is aimed ai empowerin8 sufvivoTS. Support is focused on safcty, 5elf*care, and healthy emotion regulation. Wc offtr a safe spac¢ for SUTvivors to tell their story and start to r¢¢ov¢r fron) the 5exuol trauma they have experienced. W¢ aim to promote awarcness and iinderstsnding of the causes and prevention of sexual violence. its impact, and often profound consequenres. By providing sUPPOrt services to 5urvivor5 and prevention work in educational and youth settin8SJ parthership working and knining. Suryivors. participalion and collaboration is at th¢ heart of our w)rk, we genuinely lisren to survivor's f¢¢dbgcK development and improvement ideas to eusure our s¢rvices meet the lleeds of survivors. Our mbiist rnonitoring and evaluation mcthods alongside survivors, feedback infomj th¢ strategic direction of the org8nis8tion. Page 2
Scottish Borders Rape Crisis Centre Tru8tee$l Report (continued) Objectives. 3tMl¢giLf and oeÈivili ActtvitiE5', . one-t0¢ SUPFK)rt.. In-person at our centre or in safe outreach v¢Thu aGross th¢ Scottish BoTders. Telephone, email. text online support se5si0ns can also be offered. Enhanced Specialist Support.. for a limited Dumber of survivors WI have symptoms of Post-Traumatic Stress Disorder (PTSD) or Complex PTSD. . Buiterfly ProjecL. 4-week. self4sleem and confiden¢¢ building groupwork course. . Short courses such as managing anxiery, ass¢rtivenc5s, intimite r¢lAtionthip$ and self-e and wellbeing. • Online meditation classes for survivors. . Support & Advocacy for survivors engiged or considering engaging wlih the criminal justice process. • Sexual Violence Prevention work aimed at yOUDg people between the ages of 11-25. d¢liv¢r¢d in all ninc local hi8h hools. . No Excuses! Prevemion Progran)me delivered to Youth organisations focusing on Consent and healthy relationships. Equally Safe at Schoo15 {ESAS) and Equally Saf¢ at Colleges and Untversities IESCU). SBRCC supports educational Institutions to implemen¢ th¢ above programmes and delivers training to Staff aimed It increasing their knowledge and skills. . Deliv¢ry of Level l & 2 Training to partners and oihet stakeholders. . Kaleidoscope- Adult Survivor Part7cipation Group. . Rainbow- Young Person's P8rti¢ipation Group A¢hlevemeDts ¥nd perforniance Over the last year we bavr SUPFK)rt¢d 251 suryivors, this is a 16% decrease from the previous year. It 15 difficult to pinpoint the exact reason for tbis; it may be that referrals Are sltadying post pandernic. It will howcv¢r tgke us time to Analysis if this trend contimies or not. Breakdown of 5UPPOrt pTovid¢d by wunt.. Indir¢Gt support.. Total number". 7871. Indirect support hRJ inGrcased by I 1% from the previous year. . Tcxl". 6420 • Phone ¢all.. 864 . Emgil.. 583 b LLtters.' 30 Total number of support SH5i0ns provid¢d: J324. This year thc total nllrnr of support sessions has decreas¢d by 9%. . Centre based sessions: 541 . Outreach sessions: 563 * Phone support: 115 . zooD7rrea$. 105 This year os in prevtous years we can see Ihe preftrred rnethod of support contiThue5 to be lTrperSo with ¢cntre b8%d and outreach 5UPPOrt b¢ing the primary method of sUPPOrt provided. Page 3
Scottish Bonlers Rape Crisls Centre TrM8tees' Report (continued) Survivor F¢pdb•Gk: Aduli Feedback: '[ feel happy cnough to finish support now. I fe¢] likc you have helped me heaps in recovcry. I prnised you to my H¢alth Visitor Ik oth¢r day as she's noti¢¢d how mu¢h happi¢T I am and if5 YOUT WOTk that's helped. I hav¢ a150 made th¢ decision to stay here as I'm in a much more comfort&ble Pla montaljy and physically than I was. I don'l want to Tun anymore. and I feel like I can manase now. Thth a8ain. you have the most caln)in8 and rewing voice and presence- without your help I donl know what situation I would be in now,. 'Th•nk you so nwch I really needed this mornings Sessio it waj bottled up inJid¢ me, you helped m¢ s¢e how mu¢h I have overcome. It realty was $cw. but l am through the other side. Thank you for your belief and support, much needed and appreciated.. Youns P¢rson F¢¢dbo¢k: 'Unity has been in¢redibk and helped me throu8h 50 much.. 'Thi5 is the only service has mad¢ me ftel respe¢ted and allowed me to be comfortable tslking ab)ut what l]appened'. 'Before the session5 1 feli embarnsed and guilty of what ljad happened but now I feel tslk rnore about it and thal it wasn't my huii,. Knl¢idoscope and Rainbow Involvernent Groups SBRCC has tmbeddcd survivor involvemefjt 4t th¢ hwt of its wr)rk thTvugh t4vo established p&rticipation 8roups'. KCid0sc0pe and Rainbow. These embedded groups ensure that sur¥ivors have meanin1 power and influence i shaping how seTViffS are Planne delivcrc( and reviewrf reflecting SBRCC'S commktment to ferninisl inclusive, and trauma-infonnd prtI. Kaleidoscope involveg advlt 8urvivors. while R8inbow is the youftg peTson$' group for survivors •sed 12-18. Both provide structured. supported opp)rtimities for survivors to share perspectives. inform de¢isi0Making. and contrib¢ lo ¢ampaign4 consultations, and service development. M¢mben m¢c¢ quart¢TIy> online Jnd in person, and ran take part ill wider organisatAOlloI and community activities. Nlon21 Advocacy Service (NAS) Through the Rape Crisi5 SlIand National Advocacy Servi¢¢, SBRCC provides specialisl trwml-illfomied •dvo¢ for survivors of sexual violencc who aK constderin8 reportin8 to the p)lice or are engaged with the ttiminal justi¢e process. Our advocacy workers offer practical and emotional support at every $tas¢ from initial de¢isioTrmaking through to ¢ourt and beyond. ensuring survivors ar¢ infomed. beli¢vtyJ, arHI empowered to moke ¢hoi¢¢5 that are ri8bt for them. The service bridges gaps between survivors ond justice agencies. helping to Ted¥ce barritts to partitipation and improve experienc within the legal syem. For many survivors. advocaq supp¢)rt can b¢ th¢ differ¢n¢e betweem feeling oveTwhelnAed f¢¢Jing he8rd. supportrf aod more in ¢ontrDI of their jowney toward justice alld recov. Sexual Violence Prevenrion National Prngramme SBRCC'5 Prevention WO 15 part of Rape Crisis Scotland'$ National Prevertion a coordinated effort prevent sexual violen¢e throu education, awareness, And culknl change. As part of this national frameworK SBRCC delivers a comprehensive programme across all nine secondary school$ in th¢ Scottish Borders, providing age•appropri&te. trauma-infonned MDrkshops. These inteTa¢tive sessions en¢ourdge young people to Challenge harniful attitudes, recogni3¢ roercive behaYiour5, and d¢velop the confidcnce lo scek 5UPPOrt. Partnership Collaborative Worktng Collaborative working renuins teTrtral to SBRCC'S apploach. We recognise th&t preventing and respondmg effectively to sexua] violence depe15 on sttOnE local parlnerships and shared resp)nsibility across statwory, voliiirtary. and mmunity xctors. SBRCC continues t¢ b¢ an a¢tiv¢ partn¢r in l(KaI md national forums. wntribuling sla11$t, trluma-informed expertis¢ ond A survivor-#ntr¢d p¢rsp¢ctiv¢ to improv¢ respoL%¢s and s¢rvi¢u across the Sc43ttish Borders, some examples of partnenhip ore highlighted below. Pag¢ 4
Scottisb Borders Rape Crisis Centre Trustees, Report (eontimued) Int¢gratrd Psychological Trauma Steering Group (IFfsG) SBRCC plays a key role in the IPTSG. supporting th¢ rollout of travma-sktlled practice training locally. This y¢?r, we focilitat¢d two multi-agency, full4ay Transformin8 Connections training sessions, with evaluation showing iJnproved confideD¢e and under5tandiDg of trauma-iThfornied approxhes. We also Contributed to the development of the Swtiith Borders Cre&ting Trauma Infomied and Responsivc ChoDge resouT¢e. SBRCC will continue lo wllaborate with lo¢al authority and voluntary sector partners to deliver trwlliD8 for leaders and $¢nior managers to support its implemenlation. Violence Against Women & Girls Partn¢rship (VAWGP) SBRCC r¢mains an a¢tive member of the Violence Against Women & GIAS Partnership, with our CEO serving os Viceih#ir. ThTouglL this forum. we continue to promote coordinated delivery of Equally Safe - Scotland's Strategy to preveni and eradicate violence against women and girl5. Financial review Th¢ Charity incurrd a d¢fi¢xl of £21,185 during the year. This has b¢¢n ¢overcd by ¢xisting Tcs¢rvcs. Polley on peservés SBRCC'$ hold5 £)O,000 r¢scThcs in Own Funds. The reasoning for thi5 Icvel i5 th¢ majority of the work of SBRCC is funded by ants. the payments of which are made in advan¢e. The effective monag¢ment of the projects ond the 8rants will ensure that there will be no unftireseen call on SBRCC'S Ovm Funds. Therefor¢. SBRCCS r¢serve. to be held in Funds, nc¢d5 to be set at a level whi¢b will meet at least three months ¢osts which are not covered by srant fijndins. Ai present the Board has &greed thai £30.000 will be sufficient to mttt this objective. SBRCC'S reserve5 were in¢Tea$¢d from £20.000 to £30.000 at the Board mctttng in January 2024. Prinapalfmndittg soMrce$ The exi5ten¢¢ of SBRCC and the support we provide to survivors of sexual violenee is dependent upcrfj the financial support of the Scollisb Government. grant making organisfttions and the lorAI comrnunity. The narrntive loW highlights our principal sources of funding ov¢r the last year. In the current economic Climat¢ fimdraising is a highly ¢omp¢titive environment and securin8 this income Tequircs 8 mgjor investmernt of time and a significant amount of skill. The Scottish Govth)m¢nt ar¢ v¢ry SUPPCrtive in fiuKling front line gender bascd violen s¢rYiG¢s to achieve their priorities set out in their 8tr¢gy - Equally Safe, Seotland's Stratebry to prevent and eraicate violence against rn¢n and girl5. The Scottlsh Government have award¢d signifit funds over the 18$t y¢ar, in additiL)n to this some National Rape Crisis Scotland Projects fjjnded by the Scottish Govcrnrn¢nt have •lso been aw¥ded. Other grant making organisotK)ns are also very supportive of o(Ir wolk and hav¢ awarded significant fa5 to support our work such a5 Th¢ N10nd1 Lottery- Improving Lives, The Robertson Tn, and The Henry Smith Charity. Community Fundrnising Aetivities We Are very Eratefvl for fijnds raised through donations, fundraising activitie5. easy fjjndraising. and Gift Aid. This is a gready apprecialeAI contribution fiom loral pwple in th¢ SGotti5h Bord¢rs. Jnweslmenlpolicy and objeclives SBRCCS incorne is derived frtsm proj¢¢¢ sp¢cifi¢ grants from institutions and 013anisNtioThs or individuals who want to make their contribulion ¢0 thc delivery of the s¢r4Ace. Therefore, most of our funds aro 5p¢nt in the sknrt to medium tern], leaving little swpe for long ternx investment. Structhrt? goverDAnLY #Ad man£ement Narure ofEovernlng documenl SBRCC. is a recolSed ¢h•rity in S¢otlond and was constitllted under a Memorkndum of Association dated 20 April 2010 as a Company. SBRCC Syds converted lo a Scothsh Charitable Incorporated Organisation (SCIOA followi08 approval by OSCK with a new constilulion on 23rd September 2020. Pag¢ 5
S¢ottisb Borders Rape Crisls Centre Trustees, Report (eontinued) Recrutlmenf anddppolnlmenrf ollrnsie The managcmenl of the SCIO 15 thc SpOnsIbl11ty of th¢ Trusl¢¢s who are cledd and copted under the ternis of the Constitution. Organlsa¢lonalstrHclure The Board of Trustees has overall responsibility for the governan¢¢ •nd strat¢gi¢ oveTsighi of SBRCC. The Board ensures that the organisation operates in line with its charitabl¢ purpose$. complies with relevant legislation aDd regulations. and rn8nages risk appropriately. The Board meets quarterty to rewiew perforniance. monilor progress againsl slralegi¢ obj¢¢tiv¢4 at]d support the effective delivery of serYi¢e5. Day-l04ay m3magement of ihe or8anisation is delegated to the Chi¢f Exe¢utivt Offic¢r (CEO), who vIk5 ¢losely with the Board and stsff team to implement SBKCC'S gtrategi¢ direction and policy developmenL The CEO pmvides leadership, organisational vision. and sound finyncial managcrnent. The CEO also serves a5 an ambassador for SBRCC. promoting the organis2tion externally, maintaining a psitive public profile, and developing productive relationships with key stakeholders. Responsibiliry for the developtnent Ind implementatlon of fimdralsing and inrome generation strategies ajso lies with the CEO. Operational delivery and irnplementation of polAcies are overseen by tho CEO ond the Operations MADager, Major rLsk5 amd manaxemeni of Ihose rtsks General Ruk The Board of Trustees is satlsfi¢d that systems and procedures are in place lo mili8e our cxposure to risk5, specifically finaft¢iaI risks. Thc risk regi$ter, established in 2012 ts facilitst¢ monitoring and ntrOl, is reviewed 4 times a year by the BoArd of Truste¢s. FknADciil instruments Oblecdve5 andpollcl The charity's activities expose il to a number of financial risb induding credit risK cash flow risk and liquidity risk. The usc of financtal derivatives is governed by the chariry's pN)lici¢s approved by Ihe board of knlslees, which provide writlen principles on the use of finan¢ial d¢rivativ¢s to these risks. The charity do¢s not use derivative finan¢ial ii)strum¢nts ftjr speculative purposes. Cashflow risk tnterest bearing assets and liabilities are held at fixed rat¢ to ¢Dsure Certainty ofcash Cr¢dli rLTk The Charity's principal financial assets are bank balance5 and cash, trade and other r¢ceivabl¢s. The charity's credit risk 15 prinr11Y attributable to its trade receivables. The anwunts presented in the baJan¢e sheet gre nel of aIlowan¢es ftir doubtfvl rec¢ivables. The cr¢dit risk on liqtsid fvnds and d¢riv8tive finm¢ial iftstruments is limit¢d be¢Jus¢ th¢ eoutttsrp•rti¢s •Te banks with hi8h credit-tatings assigned by international credit-ratin8 agencies. Further d¢t•ils r¢wdin8 liquidity risk Can be found in the Statement of aecountin8 poli¢it$ in the finAn¢ial stst¢ments. Funds held as tustodlAn Intte oll bebalf of other5 No funds Are held on behatf of other organisation$. ReAppolntment of uditor In #¢conian¢e with section 485 of the Companies Act 2006, a r¢solution for the Trappointhiejrt of BK Plu5 Audit Limited as auditors of the charity is to be proposed at ihe forthcoming Annual GeneTal Meeting. Pase 6
Scottish Borders Rape Crisis Centre Statement of Tru51ees' Responsibililies The trusle¢s are responsyble for preparing the trustees. report and the financial statcm¢n15 in aordanCe with th¢ United Kingdom Accounting Stsndards (United Kingdom &n¢rally Accepied AccountAn8 PKaotic¢) and applicable law and regulations. The18w applicable to charities requires Ihe trustees io prepare financial ststements for ¢ach finan¢i31 year which give a true and faiT view of the stste of affairs of the dtarity and of th¢ incoming r¢sourr¢s and application of Tesources of the harity ft¥r that period, In prep8rin8 these financial stsf¢ments. th¢ trust¢es are required to: select suitable accounting policies and then apply them consist¢ntly' obserye the methods and principl¢s in th¢ Charities SORP. make judgements and estiMaS that are reasonable and prudent,. state whether appliGabl¢ a¢¢ounting standards havc b¢en followed, subjcGt to any aterial dcp8rturcs dis¢los¢d and explaind in th¢ fthanGial statement% ind prepare the financial stst¢m¢nts on the going corKern basis uttless it is inappropria1¢ lo presum¢ the charity will continue in busine5S. The ts'uste¢5 arc responsible for keeping proper accounting records that disclose with reasonablc accuracy at any time the fin2nciAI pogition of the charity and enable them to cnsure that the financial statements comply with the Charities and Trustee Investment (Scotland) Aa 21105. the Charity AcConts (Scotland) Regulaiions 2006 las amendcd), and th¢ provisions of the constitution. The trust¢¢s are also r¢sponsible for safr8u4rdin8 the 4Ssets of the ehirity And hence for takiD8 reasonable steps for the pr¢v¢nlion and d*¢tion of fraud and other irregularities. The trustee5 are responsible for the maintenance And in¢e8rity of the ¢owraie and financial information included on the charitable company's wcbsilc. Legislation gov¢ming th¢ preparation and dissemination of financial ststements may dtlTer from legislation in other jurisdi¢tions. roved b the trustees of ihe Lharil ori 3 DeceThber 2025 and sigmed on its behalf by= Page 7
Scottish Bord¢rs Rape cris Ceatre IndependeAt Auditor's Report lo the Members of Scottish Borders Rape Crisks Centre OpiDlon We have audited the financial statements of S¢otti$h Borders Rftpe Crisis Centte (the 'chlty) for the year ended 31 March 2025. which comprise the Stslement of Finan¢ial Aciivities. Balance Shttt, Statement of Cash Flows, and Notes to the Financial Statements, including 4 summary of 5ignificanl aGcounting policies. The finala1 r¢porting fram¢work that ha5 bc¢n applx¢d in their pr¢paration is Unitcd Kitigdom Accounting Stsndards, comprising Charitie5 So1 - FRS IQ2 Th¢ Financial Reporting Standard applicable in the UK and Republic of treland, and applic8ble law (United Kingdom Generally Accepted Accounting Pracli¢¢). In our opinion the financial statcm¢Thts: give • true and fair view of tht stste of the charity's athirs as al 31 March 2025 and of its incoming and application of resources, incILing its inwme and exp¢nditure, forthe year th¢n ended- hav¢ been properly prepared in accordance with Unit¢d KiD8dom Genernlty Accepted A¢¢ounting Prn¢tice; and have been PTepared in accordance with the requircrnents of the Companies Ad 2006. Bsis for oplnloD We c4)nducled OUT audit in aG¢ordance with Inlcmational Standards on Auditin8 (UK) (ISAS IUK)) and applicable law. Our r¢sponsibiliti¢s und¢r thos¢ slandards are fiwther d¢rId in th¢ auditor responssbilities for the audit of th¢ fina181 statsments section of our report. We are independent ofthe charity in aOrdanCe with the ethical requirements that are relevant to our audit of the fAnan¢ial statemenls ID the UK IludIng the FRC'S Ethiol Standar(L and we have fulfilled our other dlJi¢al r¢5pon5ibilitie5 in acc4Jrdance with thcs¢ reqUim¢nts. We believe that the audit evidence have obtain¢d is sufficient and appropriat¢ to provide a b1$ for OUT opinio Conclusions relAtlng to going eoD¢érn In auditing th¢ financial stst¢mcnts, we havc conGluded that thc Irwte¢s of th¢ goin8 ¢oncern basis of TrIloS in the prepatAtion of th¢ fjnancial slalemeThts is appropriat¢. Based on thc w¢ hav¢ p¢rfornied. we have noi identified •ny Th[al uncertsinti¢s r¢lating to events or ¢oJditio thal individu#lly or collectively, may ¢ast $18nifj¢4nt doubt on the charity's obility to Lx>ntirtue as a 80iJ)g con¢¢rn for a period of at l¢zst twelve nK)nths from whcn th¢ omginal fiNncial ststements were authoris¢d ftr issue. Our responsibilities And the respon5ibilitics of th¢ trust¢es with respect to going ¢on¢em ar¢ d¢scribed in the r¢levont sxtions of this report. Otber inform•tlon The trustms aro responsible for the oth¢r infornwtion, The other inforrnation eomprises the infonttion ineluded in the report. other than the financial statements and our auditor's report thereoD. Our opinion on the finanGial statrments does not cover the other infornlOn and. except to th¢ ¢xt¢nt 0lherwi$e expli¢illy stat¢d in our repori we do not express any fonn of assur4n Cvllcl%Io thu¢isn. In nneCtIon with our audit of the finoncial statements, our responsibility is to read the other inforniation and, in doing so. consider vthether the other information is matrially innSiStent with the financial sta¢em¢nts or our k]wI¢dgC obtained in the audit Qr otherwise app¢ars be malerially misstated. If we idcntify such malerial in¢onsistencies OT oppar¢nt mteTial misslatcm¢nts, w¢ ar¢ required kn dthemiine whèther th¢r¢ is a material misstatement in the financial $titements or a mi¢erial misstsment of the other infomhation. If, based on the work we have perfornie4 conclude that there is a material misstatement of this other infomiation. we are required to report that hcL W¢ hay¢ nothing to r¢port in this reyd. Matter5 wb¥eh we are requirod to report by ¢x¢¢ption We have tthIng to report in respect of the following matters where the Cojnpanies Act 26 r¢quir¢s us to r¢porr to you if, ITh our opinion- th¢ iTrfonnation given ift the finKid1 stments is inconsistettt in *ny miterial r¢spe¢t with the trwte¢'$ rep)rt' or the finAnclal slatements are not in agreemeni with the 8xling records pnd returns. or 5uffi¢i¢Tht ac¢ounting recor& tTUStecs have not b¢eD keptr, or have not received the inforniatn and explanations wt T¢quir¢ for our audit.
Scottish Borders Rape Crisis Centre Independent AMditor'$ Report to the Members of Scottish Borders Rape Crisis CeDlre (continued) Rtsponsibilities of tru8tee8 As explained more fi]lty in the Statement of Trustees, Respon5ibilitics (sct out on pag¢ 7), th¢ trustees are responsible ft)r th¢ prepar4tion of the financial stat¢tA¢nts all foi being satisfied that they give a tru¢ attd fair view, and for such internal control as ihe trustees d¢kmiin¢ is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In prepating th¢ finall[i stai¢m¢nts, lh¢ tTUSte¢s are responsibl¢ for assessing th¢ Charity's ability Continu¢ a going COrt¢¢m. disclosing, as applic4bl¢, matt¢rs related to goin8 concern and usins ihe going ¢on¢ern basis of accountin8 unless the trustees either intend to liquidate the charity or to ¢eas¢ operation8 or hAve no realistic alternative but to do $0. AuditOT Responslbilitles for tbe audit of the fin•D¢ial slatements Our obj¢clivcs ar¢ lo obtain reasonoble assurdnce about whether the finanGial statcJnents as & whole art fr¢e from mat¢Tial misstatement, whether du¢ to fraud or ¢rYor. aad to i55u¢ an auditQT'S rewrt that includes our optnion. Reasonable a55uran¢¢ is # hi8b level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Mi&statements can arise from fraud or error and ore conSided merial If. ldIvIdUallY or in the aggregate. they could reasonably b¢ ¢xpe¢t¢d to influence d)e enomiC decisions of er$ taken on the b33is of these financial ststem¢nts. Irregularities, including fraud, are instances on non-compliance with laws and regulations. We design prnr¢durc5 in line with our r¢sponsibilities, ouilin¢d abovc, to detect material mi$stat¢mcnts in respect of irregularities. including fraud. The ¢xtent to which our procedures are capable of det¢clin8 irregularities, includin8 fraud , is detailed below. From the preliminary stage of the audit, we ensure our unders}dIng ofthe entity is up dale. This includes. bul Is noi limited to. current knowledge of thier aEtiviti¢5, thc b4b5in¢55 and wntrol ¢nviroDments, and their complia¢ with the appliuble le8al and regulatory frameworks. This infonnation supports our risk identification and the sbSequent de51 of audit procedures to mitigat¢ thos¢ risks. ensuring Ihal the audit evidence obtained is sufficieTht and appropri&te to supporl our opinion. In response lo thc iisks id¢ntifi¢d, Sp[fiC to this entity, we desi8ned procedures which included, but were nol limited Enquiry of man4gemeni and those charged with governance around aclual and pontial liligation •rnl Claims; Reviewing minutes of rneetings of those ¢lthrged with governance, if èvJilable' Reviewing fula[ 5tatement5 dixlosure and tlln8 to support documentation to a&ses5 compli8n¢¢ with applicable laws and r¢gulalions- AlitIng the risk of management override of contro]s. including through testing joum81 eJ)tries and other adjustments for appropriateness. and evaluating the business rationale for signifi¢ant trans&¢tions outside ihe noTmal course of busin¢5S. A fvrther description of our responsibilitiC5 is available on the Financial Rep)rtin8 CourKil'$ website at-. www.frc.org.uklauditi)rsresponsibilities. This description forms part of our auditorfs report. Use of our report This r¢port is m&de 501ely to the charity trustces. as a l>ody, in a¢coid4nGe with Regulation 10 of th¢ 2006 Accounts Regul8tions. Our Judit work has been undertaken so that wt might stste to the truste¢s those matters w¢ r¢quired to stale ¢0 trnstees in an auditors, report and for no other purpose. To the fjjllest exteTht perniitted bylaw, we do not ¥cept or assume responsibiliry to anyone other than the charity and its Irustees as a body, for our audit worl for thi5 TepoTL or ftir the opinions wc have forni¢d. Pag¢ 9
Scottish Borders Rape Crisis Centre Independent Auditor's Report to the Members of Scottish Borders Rape Crisis Centre (continued) For 8Jid on brhalf of BK Plus Audit Limited, Stsiulory Auditor Azzurri House Walsall Roaé Aldridg¢ West Midlond5 WS9 ORB BK Plus Audit Limited is eligible for appointment ag auditor of the Charity by virtue of its ¢li8ibility for appointment as auditor of a company under section 1212 of the CompAnies Act 2006. Page 10
Seottish Borders Rape Crlsts Centre Statement of Financial Activities for th¢ Year Ended 31 Mareh 2025 Unrestriited funds Restricted funds Total 2025 Note Ineome End•wmtnts from: DonatiOS and legacies a)arAtabl¢ acliviti¢s Jnv¢stm¢nt incom¢ 2.125 2,125 537,465 537.465 Totsl inenme 537,465 544.602 Expendilure on: Charitsble activities 565 787 Total ¢xpcnditure 37.660 528 127 565 787 N¢t {¢XPcndircylllMe Gs5 transfers beiThren funds (30,523) 31729 9.338 (21,1851 N¢t movem¢n¢ in funds 1206 (22,391) (21,1851 R¢coneili¥lion of fund Total fithds brought fonyard Total funds Garri¢d forward 105 395 16 106.601 Unrestricted fun(ts 59,380 Re5tri¢ted funds 165 981 Total 2024 Note Income •Dd Endowm¢nts fr•m: Donations and legacies Clwitable activities Investrnent incorne ?iJio 1,500 54LJII 22,810 541,511 4,881 Totsl illMe 54301] 569 202 Expenditure on: Charitabl¢ activilies 573110 Total expenditure 33 355> 578 110 Net expenditure Ne¢ rnovement in fimds (7.164) {E,744) (8,908) Re¢onciliAtioa of fund* Total funds brought forw 112559 196 074 Totsl fimds ¢arried fonvard 16 105 395 187 166 All of the chaTity's activities d¢rivc from ¢ontinuing opttatN)ns during the above two periods. The funds br¢akdown for 2024 is shown in nots 16. The notes on pages 14 to 22 forni an integral part of these fInKIal ststcments. Pa8e 11
Scottish Borders Rape Crisis Centre (Registration number: SC041423) Balance Sheet as at 31 March 2025 2025 2024 Note Current assets Debtors Cash al bank and in hand 12 13 500 171377 171.877 191.9Tr1 Creditors: Amounts falling due within one year Net assets 14 4.738 165 981 Fundj of the ch*rity: Restrict¢d income funds Rtstrictcd fund$ 59.380 81.771 Unrestrk¢ed InCOll funds Unr¢stri¢tcd fiulds 106.601 105.395 Totsl funds 16 165 981 The financial ststements on poges i I to 22 were approved by the trustees. •nd auihorised for issue on 3 December 2025 and signed on their behalf by: Th¢ notrs on pag&8 14 to 22 forni an integrdl part of thes¢ financial statements. Pag¢ 12
Scottisb Borders Rape Crisis Centre Statsment of Cash Flows for the Year Ended 31 Mareb 2025 202S 2024 Note Cash tlows from operating attiviti Net cash expenditure (21,115} {8.908) Adfrustments to cgsh tlows from non-¢ash Items Investment in¢om¢ (26.L97) (13.789) Working eaw#I adjustments Jncre45c in Creditors 14 Net ch flow5 from operating aclivities (25,039) (13.789) Cash Ilowi from investing aelivities Inte$t re¢eiv*bl¢ And Similar income 4.881 Net decrease in cash and cash equivalents (20,027) {8.901) 200312 C•5h and cash equivalents at l April Cash and Cash ¢quivalent$ at 31 Mar¢h 19I 404 171377 All of the cash flows ar¢ d¢riv¢d from rontinuing operations durin8 the above two periods. The notes on pag¢s 14 to 22 form an integral part of these financial statements. Pa80 13
Scottish Border5 Rape Crisis Cefttre Notes to the Fijjancial Slatements for the Year Ended 31 March 2025 l A¢c•unting poli¢its Statement of eomplianee The financial statements have been Prepar in accordance with Accourrting aThd Reporting by Charities.. Statement of Recommended Prach"ce applicable to charities preparing their actounts in accordallce widi the Finan¢ial Reporiing Standard applicable in the UK and Republic of Ireland IFRS 102) (¢ffective October 2019) - (a]arilies SORP (FRS 102)), ikn¢ Financial Reporting Stsndard applicable in the UK and R¢publiG of Ir¢land {FRS 102) and the Chhriti¢s Accounts (Scotland) Regulations 2006. Basi8 of prepgration Scottish BordeT8 Rape Crisis Centre meets the definits.on of a public benefit enlity under FRS 102. The a¢counts (financial statements) have been prepared und¢r th¢ historical wsl ¢onventioD witli items recogniscd Cost or transaction valuc unless otheTwise slal¢d in the r¢lev8nt note($) to these accounts. The accounts are presented in £. Going eoncerA The trustees wnsider that there are no materi81 uncertainties about the charity's ability to ¢ontinue as a going CO¢rn, Jmdgements There were no judgements made in the year. Key $our¢¢s of estknation uncert2inty Theff were no key sources of estimation un¢¢rtainty made in the year. Page 14
Scottish Borders Rape Crisis CeDtr¢ Notoq to the FingDcial Statements for the Year Ended 31 March 2025 {continued) Income And endowments Voluntgry income including donations. gifts. legacies 8nd that provide core fimding or are of a general natUTe is recognised when the Charity has enlitlement lo the income. It 1$ probable that the income Mill b¢ rxeiv¢d and the amount ¢8n be tncasured wilh sutTi¢ieiJl reliability. DonarfioAs le8acies Donations and leg&cies are recognised on a elyble basis when receipt is probable and the aznount ¢an bc r¢liably measured. Grunls receivable Grants reeeivAble are recognised as they are receivd, un1¢5S spe¢ifi¢ conditions are attached and then the grant 18 only reco8nised wh¢n tho5¢ C4Jnditions are fvlly rnet. her trathn8 aclivilies Tradin8 income is recognised on¢e the seThi¢e is perfornied or the produci i delivercd to the customer. Jnveslmenl income Interest on fithds held on deposit 18 included when receivable and the amount can be rneasur&J reliabty by the ¢haTity" this 15 nomilly upon notifirAtion of th¢ interesi paid or piyable by the bank (hher IAco•A¢ Other incorne bs re¢ogni$ed As received. ExpendItre All expenditure is r¢cogThised ono¢ there is a l¢gal or constructive obligation to that expenditur¢, it is probable s¢ttlement is required and the amount can be measured reliably. All costs are allo¢at¢d lo the applible expenditwe heading thai aggregate similar costs to t1 ¢8tegory. Where costs caEmOt be direclty attributed to parb"¢ulAr headings they have been allo¢aled on a basi5 consi$t¢nt with the use of resources. with central staff costs allo¢aled on th¢ basis of tlrn¢ 5p¢nt. 8fMI depreciation tharges albcated on th¢ portion of th¢ a55¢t's use. Oth¢r support ¢05ts 8r¢ allo¢ated b&8ed on the spread of staff costs. Chttritoble oclivlfles Charitable expellditure comprises thos¢ costs incurred by the ¢harity in the delivery of its activities and seryices for its beneficiaries. li includes both costs ihat can be allocated directly to such activith'e5 and those Costs of an indirect nature nc¢essary w support them. Support C051J Support ¢osts include central fuhetions and hive been allocated to activity Cost catcgorics on a basis ¢4)nsistent with the se of resources, for example, allo¢atiDg property costs by floor areas, or per eapiK styff Costs by the time spent and (AheT costs by their usage. Governance costs Thcse include the costs attributable to the charity's ¢omplianrK with ¢onstiti]tiono1 and ststutory requiremcnts, in¢luding audiL strategic manbgem¢nt and trust¢¢s meetings Ond reimbursed expenses. Tax¥tion The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitsble company for UK ¢OTporation tax purp)ses. Accordingly. the chaTity is poientially exempt (Torn taxation in r¢spe¢l of income or capital g8in5 le1V¢d within categories ¢over¢d by Chapr 3 Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxation of Clwg¢•bJe Gain$ A¢t 1992. to the ¢xlent thAt such iTh¢ome or gains are applied exclltsively to charitable purposes. C•$h Ind casb equivalehts Cash and cash equivalents comprlse cash on hand and call dewsits. and oth¢r short-*mi highly liquid investments that ar¢ T¢adily convertible to a knowD amount of cash atKI are subject to insisnifiwit risk of ¢hange in value. Page 15
Scoltish Borders Rape Cr15is Centre Notes to the FiAan¢ial Statements for tbe Year Ended 31 March 2025 (continued) BorTOIYiJbV Interest-bearins botrowinss are initially recorded at hir vlle, net of transaction costs. Interest-be8ring borrowings gre subsequently carried at amortised cost, with the difference between the proceeds. net of transoction costs. and amount due on redemption b¢ing recognised as a Charge to the Statement of Financial Activities over the PeTi( of tbe relevant borrowing. Interest expens¢ 1$ ¢08nSed on thc b•sis of the effectsve interell method is included in intsre8t payable and similar ¢har8es. BoOWing$ arc ¢laKsifjed as curr¢nt liabiliti¢s unl¢8s th¢ tharity has an u41t10nj right to defrr settlement of thB liability for at least tw¢lve mollths after th¢ reporting date. Fvnd strllCtur• Unrestricted income funds are ernI fvnds that are tvailabl¢ for the trustees diKretion in fvrtbenJJce of the objectives of the charity. Restricted incorne funds arn those donated for us¢ in a pwti¢uJ*r area or for spe¢ific purposes, the use of which is r¢stri¢t¢d to that area or purpose. And other post r¢tlrement obllgadon8 The charity opera¢¢s a defined Gontribution pension scheme which ts a pension plan under which fixed Contributions ar¢ paid into a pension fimd and the ¢kwity has no legal or ¢onstrn¢tive obligation to pay furth¢r contributions even if the fund (k)es not hold sufficicnt assets to pay all employees the benefits relating to employee service in the current ind prior periods. Contributions to dcfifted contribution plans are recosnised in the Ststemettl of Finan¢iAI A¢tivities when they 8r¢ due. Jf contnThution payments exceed the ¢ontribvtion due for service, the ¢x¢¢ss 1$ reco8ni5ed as a Prepaent. FloaAelAI Iwtrnmenti c[Icatio# Financial instruments are Classified and accounted for, acrdIng to ihe 8ubslance of the contractual arrang¢men¢ as financia] assets, fuAnciAI liabilitie5 or equity iDstrurnents. An equity instwment is any contract that evidcnc¢s a residu81 interest in the asseLS of thc company after dedu¢ting all of its liabilities. lryairmenl At the end of ¢ach reporting period fmanoiaj instnmients measured at fair wal are assessed for objeclive evidence of impa1rnnt. Th¢ impa]rnTht l(Kss is reco8niscd in th¢ profit and loss ac¢ounL 2 Ipcomt from donitions and lepelej Unrestricted funds Gener#1 Restrleted funds nds Donation5 and l¢gacies; Donations from individa]S Total for 2025 2.125 Tolal for 2024 PAg¢ 16
Scottish Borders Rape Crisis Centre Notes to the FinaDcial Statements for the Year Ended 31 March 2025 (Continued) 3 Income from ch¥ri¢gLble ftivltl Restricted funib funds Gram incom¢ 537.465 537 465 Tot1 for 2015 537 465 537 465 Total for 2024 541511 Rostrlrted 541511 Total 2025 R8pe Crisis kotland - prevention Big Lottery Advocacy work project Scottish Government The Henry Smitb Fund 26,491 112,027 81.000 247.947 70,000 26,491 112.027 81.0(Ki 247.947 70.000 537 465 537 465 4 InVeStent in¢oThe Uregtri¢ted funds General Total Interest receivable and similar inwmc" Interest receivable on bank d¢posits Totsl for 2112S S.012 Tol•1 for 2024 S Expenditure on chirilable ¢dYltles UDreJtrided fund8 Ceneral Restrirted funds Totsl fllnds Note Stsff ¢osts Allocated supwjrt costs GovemanL% costs 24,804 6,087 448.3¥9 76,764 473,193 82,851 Total for 11125 528 127 565 787 Tot•1 for 2124 544.755 578 110 Pag¢ 17
Scottlsh Borders Rape Crisis Centre Notes to the Financial Statements for the Year Ended 31 Mareh 2025 (continued) 6 Anily8i$ of governance ind support co$tg Support COs¢s g110ted to raising funds Admlol$¢ratloD costs Total fwn BAsiJ of allotatlon Dire¢t fundrnising costs 1.354 Total for 2025 3S4 Total for 2024 337 337 Sllpporl allocated to Charitsbk •ctivitl Premii¢s eTrsls including d¢prtciation Admlnistr4tion Tot41 runds Basls of •lloc4don Rent Light heat Insurance M•irtenance Telephotte pps Sundry Mileage Advertising Bank charges 26287 3.860 1174 12,427 26,287 3,800 2.174 12.427 5.022 4,652 11.053 9,869 3,240 406 5.022 4,652 11.053 9.869 3.240 406 TotAI for 2025 TotAI for 2(124 110.073 Govern*n¢t costs Unreslricted fund5 G¢Der•l Regtrlcted funds Tot•1 fuTh Audit fres Audit of the fan(la] stat¢m¢nrs Other £overnan¢e Costs Allocated support costs 6,000 6.ofxi 360 360 769 Total for 2025 1.otal for 2024 Pagt 18
S¢otti$h Borders Rape Crisis Centre Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 7 Nrt Ineomingloutgoing r¢souiee5 Net outgoing resources for the year include: 2025 2024 Operating leases - plant and machinery Operating leases - other assets Audsl f¢e5 815 14,996 815 14,996 4,500 8 Ttee8 remuneration And expeDs¢8 No tru51ee5. nor 3ny persons connectsd with the have received any remuneration from ihe charity during the year. No tnjstees have re¢¢iv¢d any oth¢r bcncfits fiDm the ¢harity during the y¢ar. 9 Stsff cost5 The ag8r¢881¢ payroll ¢05ts w¢r¢ #s follows". 21V25 2024 Stsff Costs duriuE the ye#r were= Wages and salaries Social security cosls Pension costs Other stsff costs 417,590 33,006 11,445 401,850 30.356 10,673 473 193 459 989 Th¢ montmy aver2se number of persons (including sen&or mana8anent I ledership t¢am> ¢mployed by the clwity during the y¢ar expressed as full time equivalents was as follows: 2025 2in4 Charitable A¢tivities Govemance 15 15 16 16 14 {2024- 14) ef the above employees participated in the Defined Contribution P$10 Solne5. No employe¢ r1Ved anoluments of more than £60,000 during the year Key Management personnel rcmuneration Th¢ total amount of ¢mployc¢ b¢n¢fits received by key rnanagernrt personTrel 15 £54,596 {2024 - £45.093). 10 Audltors, rernunergtlon 2025 2024 Audit of tht financi81 stAtements 11 Taxailon Th¢ Charity is a registered charity and is therefore exempt fiDm tsxation. Page 19
Scottish Borders Rape Crisis Centre Notes to the Financial Statemettts for the Year Ended 31 March 2025 (continued) 12 Debton 2025 2024 Prepayments 51)0 500 13 C•$h and cA$h equivalents 2025 2024 Cash on hand Cash at bank 34 43 133 71 171 191 171.377 14 Creditors: Amounts fAlling due within on¢ ye*r 2025 2024 AnlS 4.738 Page 20
Scottish Borders Rape Crisis Centre Notes lo Ihe Finaneial Statements for the Year Ende4J 31 March 2025 (eontinued) 15 Obli%atioDS under leases and hire purch¥se contrgcts Operatins le95e commitments At the reporting end date ihe charity had outsianding commitm¢nts for future minimum lease payments under nOnancelIable opctatillg l¢as¢s, which fall duc as follows: 2025 2024 Land and buildthgs Within one year Between one and five year5 14,996 5,81KI 44,947 Other Within on¢ year Betw¢en one and five years 815 779 815 2.409 16 Funds Bal4n¢e At JI MsTch 2025 BalgDC• 1¢ I April 2024 Intomin£ reJour¢e5 Resources expended TraAsf¢n UnTestricted funds G¢n¢r•l I05J95 7,137 (37,66Q) 528 127 31,n9 106,601 Rcstrided funds Tot81 fund5 $44 602 565 787 165 981 Bal&Dce at I April 2023 Incoming re8011e1 Balance at 31 M*reb 2024 expended Uttrestricted funds General 112,559 26,191 (33.355) 105J95 Restrided funds 83,515 543.011 Total funds 569 578 110 The specific Pur¢$ for which the funds are to be applied are as follows: Restricted fimds represent grants that ar¢ to b¢ applied for specific projects I cOS. Pa8e 21
Scottish Borders Rape Crisis Centre Notes to the Financial Staternents for the Year Ended 31 Mareh 2025 {eontinued) 17 Analysis ofnet ¥J$8ets b¢tween funds Unres¢rlcled funds General Total funds at 31 Marcb 2025 R¢$¢ricled fun Current set5 Current liabilities 112.497 4.S46 59.380 171.877 4.846 Total net assets 59 107 651 80 Unrestricted funds Gentral 167.031 Tot&il ndS #t 31 MArch 2024 Reslricled funds Curr¢nl ass¢t5 Current liabilities 110,133 81,771 191.904 Totsl nel 4ssets 105.395 187.166 18 Related party Irnsctions Th¢r¢ w¢te tso relatrd paty tran5aclions im the year. Pag¢ 22