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 M￿h 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
Ga1￿h]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
]Mpac￿d 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 nllrn￿r 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 re￿wing 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 $cw. but l am through the other side. Thank you for your belief and support, much
needed and appreciated..
Youns P¢rson F¢¢dbo¢k:
'Unity has been in¢redibk and helped me throu8h 50 much..
'Thi5 is the only service has mad¢ me ftel respe¢ted and allowed me to be comfortable tslking ab)ut what
l]appened'.
'Before the session5 1 feli embarnsed and guilty of what ljad happened but now I feel tslk rnore about it and
thal it wasn't my huii,.
Knl¢idoscope and Rainbow Involvernent Groups
SBRCC has tmbeddcd survivor involvemefjt 4t th¢ hwt of its wr)rk thTvugh t4vo established p&rticipation 8roups'.
K￿Cid0sc0pe and Rainbow. These embedded groups ensure that sur¥ivors have meanin￿1 power and influence i
shaping how seTViffS are Planne￿ delivcrc( and reviewrf reflecting SBRCC'S commktment to ferninisl inclusive, and
trauma-infonnd pr￿tI￿.
Kaleidoscope involveg advlt 8urvivors. while R8inbow is the youftg peTson$' group for survivors •sed 12-18. Both
provide structured. supported opp)rtimities for survivors to share perspectives. inform de¢isi0￿Making. 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.
N￿lon21 Advocacy Service (NAS)
Through the Rape Crisi5 S￿lIand 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 $tas¢* from initial de¢isioTrmaking
through to ¢ourt and beyond. ensuring survivors ar¢ infomed. beli¢vtyJ, arHI empowered to moke ¢hoi¢¢5 that are ri8bt
for them. The service bridges gaps between survivors ond justice agencies. helping to Ted¥ce barritts to partitipation
and improve experienc￿ within the legal sy*em. For many survivors. advocaq supp¢)rt can b¢ th¢ differ¢n¢e betweem
feeling oveTwhelnAed f¢¢Jing he8rd. supportrf aod more in ¢ontrDI of their jowney toward justice alld recov￿.
Sexual Violence Prevenrion National Prngramme
SBRCC'5 Prevention WO￿ 15 part of Rape Crisis Scotland'$ 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 depe￿15 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 s￿la11$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 SUPPC*rtive 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 er*aicate violence against ￿￿rn¢n
and girl5.
The Scottlsh Government have award¢d signifi￿t 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 f￿a5 to support
our work such a5 Th¢ N￿10nd1 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 reco￿lSed ¢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 co￿pted 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$. complies with relevant legislation aDd
regulations. and rn8nages risk appropriately. The Board meets quarterty to rewiew perforniance. monilor progress
againsl slralegi¢ obj¢¢tiv¢4 at]d support the effective delivery of serYi¢e5.
Day-l04ay m3magement of ihe or8anisation is delegated to the Chi¢f Exe¢utivt Offic¢r (CEO), who v￿Ik5 ¢losely with
the Board and stsff team to implement SBKCC'S gtrategi¢ direction and policy developmenL The CEO pmvides
leadership, organisational vision. and sound finyncial managcrnent.
The CEO also serves a5 an ambassador for SBRCC. promoting the organis2tion externally, maintaining a psitive
public profile, and developing productive relationships with key stakeholders. Responsibiliry for the developtnent Ind
implementatlon of fimdralsing and inrome generation strategies ajso lies with the CEO.
Operational delivery and irnplementation of polAcies are overseen by tho CEO ond the Operations MADager,
Major rLsk5 amd manaxemeni of Ihose rtsks
General Ruk
The Board of Trustees is satlsfi¢d that systems and procedures are in place lo mili8*e our cxposure to risk5, specifically
finaft¢iaI risks. Thc risk regi$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 prin￿r11Y 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 In￿tte 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 a￿ordanCe 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 estiMa￿S 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 AcCo￿nts (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$h Borders Rftpe Crisis Centte (the 'ch￿lty) for the year ended 31
March 2025. which comprise the Stslement of Finan¢ial Aciivities. Balance Shttt, Statement of Cash Flows, and Notes
to the Financial Statements, including 4 summary of 5ignificanl aGcounting policies. The fina￿la1 r¢porting fram¢work
that ha5 bc¢n applx¢d in their pr¢paration is Unitcd Kitigdom Accounting Stsndards, comprising Charitie5 So1￿ - FRS
IQ2 Th¢ Financial Reporting Standard applicable in the UK and Republic of treland, and applic8ble law (United
Kingdom Generally Accepted Accounting Pracli¢¢).
In our opinion the financial statcm¢Thts:
give • true and fair view of tht stste of the charity's athirs as al 31 March 2025 and of its incoming and
application of resources, incIL￿ing its inwme and exp¢nditure, forthe year th¢n ended-
hav¢ been properly prepared in accordance with Unit¢d KiD8dom Genernlty Accepted A¢¢ounting Prn¢tice; and
have been PTepared in accordance with the requircrnents of the Companies Ad 2006.
B*sis for oplnloD
We c4)nducled OUT audit in aG¢ordance with Inlcmational Standards on Auditin8 (UK) (ISAS IUK)) and applicable law.
Our r¢sponsibiliti¢s und¢r thos¢ slandards are fiwther d¢￿rI￿d in th¢ auditor responssbilities for the audit of th¢
fina￿181 statsments section of our report. We are independent ofthe charity in a￿OrdanCe with the ethical requirements
that are relevant to our audit of the fAnan¢ial statemenls ID the UK I￿ludIng the FRC'S Ethiol Standar(L and we have
fulfilled our other dlJi¢al r¢5pon5ibilitie5 in acc4Jrdance with thcs¢ reqUi￿m¢nts. We believe that the audit evidence
have obtain¢d is sufficient and appropriat¢ to provide a b￿1$ 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 $18nifj¢4nt doubt on the charity's obility to Lx>ntirtue as a 80iJ)g con¢¢rn for a
period of at l¢zst twelve nK)nths from whcn th¢ omginal fiNncial ststements were authoris¢d ft*r issue.
Our responsibilities And the respon5ibilitics of th¢ trust¢es with respect to going ¢on¢em ar¢ d¢scribed in the r¢levont
sxtions of this report.
Otber inform•tlon
The trustms aro responsible for the oth¢r infornwtion, The other inforrnation eomprises the infontt*ion ineluded in the
report. other than the financial statements and our auditor's report thereoD. Our opinion on the finanGial
statrments does not cover the other inforn￿lOn and. except to th¢ ¢xt¢nt 0lherwi$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 in￿nSiStent 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 m*teTial misslatcm¢nts, w¢ ar¢ required kn dthemiine whèther th¢r¢ is a material misstatement in the financial
$titements or a mi¢erial missts*ment of the other infomhation. If, based on the work we have perfornie4 conclude
that there is a material misstatement of this other infomiation. we are required to report that hcL
W¢ hay¢ nothing to r¢port in this reyd.
Matter5 wb¥eh we are requirod to report by ¢x¢¢ption
We have t￿thIng to report in respect of the following matters where the Cojnpanies Act 2￿6 r¢quir¢s us to r¢porr to
you if, ITh our opinion-
th¢ iTrfonnation given ift the fin￿Kid1 st*ments is inconsistettt in *ny miterial r¢spe¢t with the trwte¢'$ rep)rt' or
the finAnclal slatements are not in agreemeni with the 8￿x￿ling records pnd returns. or
5uffi¢i¢Tht ac¢ounting recor& tTUStecs have not b¢eD keptr, or
have not received the inforniat￿n 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 $0.
AuditOT Responslbilitles for tbe audit of the fin•D¢ial slatements
Our obj¢clivcs ar¢ lo obtain reasonoble assurdnce about whether the finanGial statcJnents as & whole art fr¢e from
mat¢Tial misstatement, whether du¢ to fraud or ¢rYor. aad to i55u¢ an auditQT'S rewrt that includes our optnion.
Reasonable a55uran¢¢ is # hi8b level of assurance, but is not a guarantee that an audit conducted in accordance with
ISAS (UK) will always detect a material misstatement when it exists. Mi&statements can arise from fraud or error and
ore conSid￿ed m*erial If. l￿dIvIdUallY or in the aggregate. they could reasonably b¢ ¢xpe¢t¢d to influence d)e
e￿nomiC decisions of ￿er$ 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$stat¢mcnts in respect of irregularities. including fraud.
The ¢xtent to which our procedures are capable of det¢clin8 irregularities, includin8 fraud , is detailed below.
From the preliminary stage of the audit, we ensure our unders￿}dIng ofthe entity is up ￿ dale. This includes. bul Is noi
limited to. current knowledge of thier aEtiviti¢5, thc b4b5in¢55 and wntrol ¢nviroDments, and their complia￿¢ with the
appliuble le8al and regulatory frameworks. This infonnation supports our risk identification and the s￿bSequent de51
of audit procedures to mitigat¢ thos¢ risks. ensuring Ihal the audit evidence obtained is sufficieTht and appropri&te to
supporl our opinion.
In response lo thc iisks id¢ntifi¢d, Sp￿[fiC to this entity, we desi8ned procedures which included, but were nol limited
Enquiry of man4gemeni and those charged with governance around aclual and po*ntial liligation •rnl Claims;
Reviewing minutes of rneetings of those ¢lthrged with governance, if èvJilable'
Reviewing fu￿￿la[ 5tatement5 dixlosure and t￿lln8 to support documentation to a&ses5 compli8n¢¢ with
applicable laws and r¢gulalions-
A￿litIng the risk of management override of contro]s. including through testing joum81 eJ)tries and other
adjustments for appropriateness. and evaluating the business rationale for signifi¢ant trans&¢tions outside ihe noTmal
course of busin¢5S.
A fvrther description of our responsibilitiC5 is available on the Financial Rep)rtin8 CourKil'$ 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:
DonatiO￿S 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 {¢XPcndi￿rcylll￿Me
G￿s5 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 ill￿Me
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 fIn￿KIal 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 c￿h 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 ￿ely￿ble 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$ed As received.
ExpendIt￿re
All expenditure is r¢cogThised ono¢ there is a l¢gal or constructive obligation to that expenditur¢, it is probable
s¢ttlement is required and the amount can be measured reliably. All costs are allo¢at¢d lo the appli￿ble expenditwe
heading thai aggregate similar costs to t1￿ ¢8tegory. Where costs caEmOt be direclty attributed to parb"¢ulAr headings
they have been allo¢aled on a basi5 consi$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 le￿1V¢d within categories ¢over¢d by Chap*r 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 v￿lle, 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$ ￿¢08n￿Sed on thc b•sis of the effectsve interell method is included in intsre8t payable and
similar ¢har8es.
Bo￿OWing$ arc ¢laKsifjed as curr¢nt liabiliti¢s unl¢8s th¢ tharity has an u￿￿￿41t10n￿j 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 Prepa￿ent.
FloaAelAI Iwtrnmenti
c[￿Icatio#
Financial instruments are Classified and accounted for, ac￿rdIng 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
impa1rn￿nt. Th¢ impa]rn￿Tht 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 individ￿a]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
Tot*1 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 InVeSt￿ent in¢oThe
U*regtri¢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$tg
Support COs¢s g110￿ted to raising funds
Admlol$¢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 f￿an(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 T￿￿*tee8 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 le*dership 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￿ Sol￿ne5.
No employe¢ r￿1Ved anoluments of more than £60,000 during the year
Key Management personnel rcmuneration
Th¢ total amount of ¢mployc¢ b¢n¢fits received by key rnanagernr￿t 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
A￿n￿lS
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
nOn￿ancelIable 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
$44 602
565 787
165 981
Bal&Dce at I
April 2023
Incoming
re8011￿e1
Balance at 31
M*reb 2024
expended
Uttrestricted funds
General
112,559
26,191
(33.355)
105J95
Restrided funds
83,515
543.011
Total funds
569
578 110
The specific Pur￿¢$ for which the funds are to be applied are as follows:
Restricted fimds represent grants that ar¢ to b¢ applied for specific projects I cO￿S.
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 Ir*ns*ctions
Th¢r¢ w¢te tso relatrd paty tran5aclions im the year.
Pag¢ 22