RECISTERED CHARITY NUMBER: SC04837J Fl t Servi
Orkne e & Sexual Assydult Service ILS.A scio Contents of the FinAn¢ial StAtements ear en 31M h202 Page Report of the Trustees Independent Examlnerls Report Statem¢nt of FlnanclRI Acllvltles BAIAnee Sheet Notes to the Fiiiwn¢ial Statement8 7 10 12 Det&lled Statement of FlnAnclRI Acdvllle8 13
Orkne Ra e & Sexu81 Assault Service o.Rs. ci ort of the Trusttts ear ended 31 March 2025 the The truste present their report with the financial stat¢m¢nts of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by ch7t]es.. Statement of Recommended Practice applicabl¢ to cliarilie% prepai'lng their accounts ir] accordance with the Financial Reporting Slandard applicable in the tTK and Republic of Ireland (FRS 102) (effective l January 2019). OWECTIVES AND ACTIVITIES Objectives and aims The orLianit>ation's purposes are: To provide practical & emotional support servic&4 for survivors of rape and other fonns of s¢xual violence. - To work towards the Prevention and, ultimately> the elimination of sexual violence. In furtlierance of thos¢ obj¢¢tives ORSAS: supports anyone agyed I l+ of any gender who ha8 experieiiced rape or any other form% of sexual viol¢ii¢e al any time of tlieir life. ORSAS also provide infonniltioii aiid support for non-abu.%ive farnily, friend¥, partnerts and profe&sionals. Uses Rape Crityis Scotland's Einotioiial Support Re50urcing' Model. developed over 40 year8 experieiice in line with NHS Scotland'8 National Trauma Framework. provides Spe¢iali¥t Sexual Violence Advocacy for people who decide to di.sclixqe to police and are in their journey in th¢ court pr¢58. - cainpaign to improve services for survivors - Atrik Angela, Press Reporting, #P¢¢di¢ Birds, 16 Day% of Aotion, Trauma Infomed Prdctice and awareness raising through ORSAS Equality Hub exhibilioii&Tr. provid&s a %pecialisl %exual Violence Prcvenlion Practitioner, eng¥agied in h0O19 & youtli setlii)gs delivering Rape C.ri.%i.s Scoiland's Sexual Violence Preveiilion Programine. Delivers individually tailored preveiilion• scs%ion to care experienced young people and those witli ASN in our COMET+ project. provides opportunities for participation lo .8lrengthen survivorfy voic&4 & engage communiti¢s around the issu¢5 of equality. femini4m & human rights. ho.st.s Gener Orkney'% Coinmunity Fridge in the ORSAS Equalily Hub The trusttt8 provid¢ the .staff & volunteers with collaboralivc direction on ongoing support in a trauma infonned environment. Page I
rkne Ra e & Sexual Assault Servfiee ort of the TTUStee8 eAr ended 31 M rch 2025 ACHIEVEMEYfs AND PERFORMANCE Charltable xctlvltlwi 24-25 will a¥ain k rhatacteriscd by funding uncertainty and bhort teTh awards leading to resiri¢tions in forward planning and dcvelopmcnt. T1i¢rG was no uplifi ii) fundin¥ for thi% y&4r. Incr¥ in rvferrdls and Tequesrs for involvcmcnt from ORSAS by multi-a8¢n¢y Path¢ havc incTcasoJ 0ratio11a1 aiid stsatcgir r(Ku During 2024125 ORSAS figures increa especially fgmily and professional8 s¢¢kins inforniation to support rVivOrs. We believe our incTe&se in numbers may be due to more awareness of the service through our swial media c8mpoi8ns & prevention work in h()01%. ORSAS supported 102 pec¢)le,' that is 68 survivors and .14 friends, family and professionals 4upporting rVIvOrS. Just aver 5(P/n of survivorq SeIf-refeed with h7th. alucation and oiher charities providing the remainder. ORSAS Continued lo WO with 8urvivorq offering face lo face apw)intmentg. phon4 text. ernail, rnessen8er and video sessions for Ihose that wantol them. We cctInu to use online platfoms for multi-agency meetings and trdinin& saving on travel cobts. and lengthy travcl tim. ORSAS deliveThl National Rape c.risis Scotland Preventing Sexual Iliol¢ncc Programme in Orknels Secondary and Junior High Schools as well as in youth s¢ttings by rcquest. More than 8(X) young •ple attthded over 58 sessions. ORSAS continuas to host thc Gr¢¢n Othy Community Fridge within (r Equality Hub. Thcy have between 4[{th) visi10 to the tndge per month. ORSAS continued to prioriti$e rnulii-agency c(xnrnunity planning and partn¢rsthp engagemeni through virtual ult¢iidaii(¥ dl (Ind iiwiun<il l¢v¢l m¢&ings. Dc1wn 25th Novcrnbcr to Ioih Dcccmb¢r ORSAS celebiat¢d Ili¢ UN IC) D4ly* vf ALlivis111 Agai11st Geiider B&%¢d Violcnce by lighting up St mnu8 Caihdrul orangc and for tlic fiftli yur ruiining installed oui p¢cdi¢ bii'd.4' 01) tlic Cathedral green to hiLhlight that survivors llrc living in our rurnl und reJn¢A¢ wrninunitics. We had exhibitions at VAO, The (kneY Library and The Pi¢kaquoy Cenir¢ over this period In March ORSA8 held our u$ual mini film fe%tiVo1 wilh free qhowin8s of films in partnership with The New Phoenix Cinema for famili¢s and u.8 to help with cost of living increa$&4. URE PLANS Th¢ trustees will qtrive... lo build N)n-re2triLXed rescrY¢s. a1 seek out new fu]Ing sireams to counteract the competition amongst ¢hariti¢s in winning funds for our area of work in g¢nd¢r bao£d violence SUPFX)rt and prcvcntion. A focus on funding to help with f(]ssed prevention work 10 deal with online exploilation and delii'¢ring inforn)ation to parents, carers and prot&siona]s. ORSAS h&5 a15D planned r¢-organisation to take acwunt of succes5ioK planning and the developrneni of turther supwrt hours In recognrtion ol'the Challeng faced in rural and remote communities STRucfuRE, GOVERIYANCE AND MANAGEMENT Guvvrnl1 dvcumenl The charity is wiitrollcd by IL% gvvcmiiig dUlellL <L% a Sivllilh chilIable Incorporatcd Organisation (SCIO). Page 2
rkne e & Sexual AsSat Servlee o.KsA sao Drt of the Trustees ar ended 31 Mgrcb 2025 for REFERENCE AND ADMINISTRATIVE DETAII Indepeiideiit Examliier Foubist¢r & Bain 4 Broad Strc¢t Kirkwall Orkney KW15 INX Ar4)mved by order of Ihe boaTd of tnI.e£s on 2? fjecember 2025 and signed on its behalf by: Page 3
Inde ndenl Ex rkn iner's Re ort kn the Trustees of e & Sexual A sult rvice O.ILS.A.S scio I r¢port on the accounts for the year cnded 31 March Tr)25 set out on pag five to twelve. Re5pecilve respoiLglbllltles of trus¢ees exarnlner Tli¢ charity's truslees aic lQpon%ibl¢ fvr th¢ prcparatl1 of the 1COunt in accordantt with ihe t¢mi8 of the Charities and Trustcc Investment (Scotland) Ad 2005 and the Chaiiti¢5 Accounts (Scoiiand) R¢¥ulalions (as amended). The charity's tru91 considcr that the audit qUIr¢MCnt of Rcgulation 10(IKa) to (c) of Ihe A(utI Regulati1$ doeb nol apply. It is niy responsibility to examine the u¢counts rquircd under &¢tion 44(1 Xc) of th¢ AGI to stai¢ whdlie particular matters have come to my attenlion. Bi$is of the independent eiArniner's report My examination was carried (jut in acix)Tdan¢e with Regulation I l of the Charities Accounts (Scoiland) Regulations ?006. An examinalion includes a review of the accounting records kept by the charity and a comparison of the aceounts prcsented with those records. li al.so irKludes consideration of any unusual it+xlls OT di.sclosur in the accownt8 and seeking explanation from you as trustc¢s concerning any wch matters. The procedures undertaken do not Provide all the ¢vid¢nce that would be required in an audil and consequently I do nol presS an audit opinion on the view given by the accounts. Independent exAmlner'8 Statement In Connection with my examination. no matter corne to my attention . (l) which giv me re&sonabk cause to bclieve that, in any material re4)cd, the requirements to kcq) coun[1ng recordi in accordanc¢ wlth Se10n 44(IXa) of th¢ 2(M)3 Act and Regulion 4 of the 2U06 Accouli Rrguliitiviis,. aiid lo prwarc coul)IS wl)icl) a¢Co1 witli tlic COul]ll1]¥ w)d io wiv]ply wilh Regulalion 8 of the 2006 Ac¢ounl.g Rcgulation.8 have not been met, or (2) ltt which, in my opinion. attention ghould be drdwn in OTdeT to enable a proper under&tanding of the ae¢ounts lo be reached. Foubister & Bain 4 Droad Strcct KiTkwoll Orkney KW15 INX 22 r)ecember 2025 Page 4
Orkne Ra e&Sexu l A$sr4ult Senryee sci Statement of Financlal Activitie5 rthe ear ended 31 March 202 2025 Total funds 2024 Total funds Unrestricted fi]nd Restiicted funds Nol¢s INCOME AND ENDOWMENTS FROM Donations and legacie 1,098 183,831 184,929 183,391 Other trading activities Investment income 307 307 280 Total 1,405 183,831 185,236 197,999 EXPEIYDITURE OIY Cliarithble Aetivities Salary Other 134,869 40J08 134,869 40JO8 142,151 39,021 Total 175,177 175,177 181,172 NET INCOME 1,405 8,654 16,827 REC.ONCILIATION OF FUNDS I'otal fund¥ brought fonvard 58,189 73,931 132,120 115,293 TOTAL FUNDS CARRIED FORWARD 82,585 142,179 182,120 The notes fonn part of these financial statements Page 5
rk e & Sexu¥dl Aault Servlet Balance Shtrt 31M h202 2025 Total funds 2024 Totsi nds Unresvici¢d fund Restricied fund NotCS CURRE[ A&sKrs Debtors Cash at bank 28 59166 1,262 8Q029 1290 145&95 33 140,416 59¥94 87?91 I4685 140,449 CREDITORS Amounts falling due within one year (4.706) (4,706) (8.329) NET CURRENT ASSETS 59594 82,585 142.179 132.120 TOTAL ASSETS LESS CURRENT LIABILITIES 59594 82,585 142,179 132,120 S994 82,585 142,179 132.120 FUNDS Uiircslricied IndS Re%lriLid funds 58,1119 73,931 82,585 TOTAL FUNDS 142,179 132.120 The financial slalemenls were approved by the Board of Trustees ond authori88J for issue on 22 D¢ber 2025 ond were 4iL41)cd on its behalf by.. The notes fonn part of these financial staetnents Page 6
Orkne Sexual Assault S .RS.A.S scio Iyotes to the Flnancial Statements nded 31 March 202 ACCOUNTING POLICJES Basis of preparing the financial Statements The financial .%latements of the charity, which is a public benefit enlity under FRS 102, have been prepared in accordaiice with the Charities SORP (FRS 102) 'Accounting and Reporting by Charitie4- Siatemenl of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Fin(Incial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Rq)ublic of Ireland, and the Charities and Trustee Inve%linent (Scotland) Act 2005. The financial statements have been prepared under the historical coqt convention. Income All income is recognised in the Slatement of Financial Activities once the charity has entitlement to the funds, il 18 probable that tl)e income will be re1Ved and the ainounl can be meaqured reliably. Expendlture Liabilities are re¢ognised as expenditure a% soon as there 14 a legal or conslruclive obligation committing the charity to that exp¢nditure, it is probable that a transfer of ccoiiomic beiiefils will be required in seltlemenl aiid the amount of the obligation cali be meagured reliably. Expenditure is accounted tor on an accruals basis and has bcei) clas%ified under headings that aUga(C all co%t relat¢d lo tlie category. Where cost¥ cannot be directly altribuled lo particulÈir hetiding¥s tlicy hav¢ been allocaled lo activili¢% on a basis consistent wilh the usc of resour¢es, T&xAtlon The chilrity i&• cxempt from tax on it$ charitable activities. Fund Accouiitliig Unre4tricted funds can be used in accordanc¢ with the charitable objectives al the discrelion of tlie trusleeb. Restricted funds can only b¢ used for particular restricted purposes within tlie objects of the charity. Re4lriclions ariye when specified by the donor or when funds are raibed for particular restrictd purpo%e8. Further Cxplanation of the nature and purpose of each fund is included in the not&5 to th¢ financial 8latements. Ilire purchase and leaslng commltments Rentals paid under opcraling l¢as¢s are charged to the Stat¢ment of Fiiiancial Activities on a straight linc blS over th¢ period of thc Ica%e. OTHTr.R TRADING ACTIVITIES 2025 2024 Fundraising 14,328 Page 7 continued...
Orklle e & Sexual A55ault Service Notes to the Financial Statements- continued for the ear end Imar h 2025 INVESTMENT INCOME 2025 2024 Deposit account interest 307 280 TRUSTEES, REMUNERATION AND BEIYEFITS There were no trustee5' rernun¢ration or other benefit% for th¢ year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees, expenses There were no truslee&' ¢xp¢ns¢s paid for the year ended 31 March 2025 nor for tlie year ¢nded 31 March 2024. STAFF COSTS The average monthly number of employees during th¢ year was as follows: 2025 2024 Stiiff No employees received enioluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestrictcd fund Restricted fundy Total INCOME AND ENDOWMENTS FROM Donation% and legacies 182,568 183.391 Other trading aclivitics Inve4tmenl income 14,328 280 14,328 280 Total 15,431 182,568 197,999 EXPENDITURE OIY Charitable aetivltles Salary other 142,151 39,021 142.1fj1 Tot41 181,172 181,172 NET INCOME 1,396 16,827 RECONCILIATION OF FUNDS Tota] fvnd.s brought forward 42,758 72,535 115,293 TOTAL FUNDS CAR]UED FORWARD 58.189 73,931 132,120 Page 8 continued...
rkne Ra e & sexu Assault Service ci Notes to the Financiydl StAtement8- continued or the ear ended l March 2025 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade debtors 1290 33 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade cr¢ditOTS Other creditors 4,126 580 7,779 550 4,706 8,329 MOVEMENT IN FUNDS Nel movement in funds At 31..3.25 At 1.4.24 Unrestrlct¢d funds CJ¢l)eral fund 58,189 Ih05 59,594 Restrl¢ted fuiids Kapc Ctri4i% %pecific Fund Ju%lice Fund - National Advocacy Project Cliildreii, Youi)g People & Families- Early Inieivention Fund - Prevention C.oinel Tampon Tax Delivering Equally Safe Fund NHS Orkney C.ervical Scre¢niiig Project Delivcring Equally Saf¢ Training 16 32,650 34 5,598 50 38,248 8,990 3,425 93 9,083 3,42. 12,563 18,019 1,142 55 2,929 1,142 73,931 8,654 82,585 TOTAL FUNDS 132,120 10,059 142,179 Pag¢ 9 continued...
Orkne e & Sexual Assault sci rvice Notes to the Finan¢lal Statements- continued rthe l March 2025 MOVEMENT IN FUNDS - continued Net movement in fund,$, included in the above are as follows.. Incoming resourc&8 Resource8 expend¢d Movemeiit in funds Unres¢rl¢ted funds Cjeneral fuiid IAOS IA05 Re$trieted funds Rape C.risiè& Specific Fund Justice Fund - National Advocacy Project C.hildreii, Young People & Familieq- Early Intervention Fund - Prevention Delivering Equally Sat¢ Fund 34 (39,403) 34 SA98 45,001 22,882 115,948 (22,789) (113,019) 93 2,929 183031 (175,177) 8,654 TOTAL FUNDS 185,236 (175,177) Comparfitlves for movement In funds Net moveineiil in funds Al 31.3.24 At 1.4.23 Unres¢rl¢ted funds General fuiid 42,758 15,431 58,189 Restricted funds Rape C.ri.qi8 Specific Fund Juslice Fund - Nalioiial Advocacy Projccl C.hildreii, Young Pcoplc & Families- Early Intcrvention bund - Prevention Comet Tampon Tax Delivering Equally Safe Fund NHS Orkn¢y Cervical Screening Project Delivering Equally Safe Training 5,604 24,858 {5,588) 7,792 16 32,650 12,385 3,425 12,563 12,558 1,142 (.3,.395) 8,990 .3,425 2,532 15.090 1,142 55 55 72,535 1,396 73,931 TOTAL FIJNDS 115,293 16,827 132,120 Page 10 continued...
Orkne e & Sexual Assydult Service .R.S.A.S sci Notes to the Financial Statements- continued ear nded 31 M 202 MOVEMENT FUNDS- eontinued Compardtive net movement in funds, included in the above are as follows: Incoming Resou¢S expended Movem¢nl in funds Unrestricted funds Generdl tund 15,431 15,431 Restrlcted fund$ Rape Crisis Specific Fund Juslice Fund - Natioiial Advocacy Project c.hildren, Young People & Fainilie4- Early Intervention Fund - Prevention Delivering Equally Safe Fund Deliveriiig Equally Safe Training (5,588) (37,208) (5,588) 7,792 45,000 (26,278) (111,196) (902) (3,395) 2,532 55 11.3,728 957 182,568 (181,172) 1,396 TOTAL FUNDS 197,999 (181,172) 16,827 A cutTcnt year 12 monthg and prior year12 month.s combined po.4ition is as follows.. Nel Inoveinent in fuiidt Al At 1.4.2.3 Unrestrlcted fund$ General fund 42,758 16,836 59,594 Rutrlcted funds Rape C,risi.s Spelific Fund Justice Fund - National Advocacy Project C.l)ildr¢n, Young People & Fainili&s - Early Int¢ivention Fund - Preveiilion Comet Tampon Tax Delivering Equally Safe Fund NHS Orkii¢y Cervical Screening Project Delivering Equally Safe Training 5,604 24.858 (5,554) 1.3,390 50 38,248 12,-385 (3,302) 9,083 3,425 12,563 18,019 1,142 55 12,563 12,558 1,142 5,461 55 72,535 10,050 82,585 TOTAL FUNDS 115,293 26.886 142,179 Pagell continued...
Orkne Ra e & Sexuxl Assault Senryee o.Ks. ci Notes to the Financial Ststements- ¢ontinued rthe ear ended l M rch 2025 MOVEMENT IN FUNDS - continued A current year 12 months and prior year 12 months combined net movem¢nt in funds, included in the above are follows.. Incoming resources Resou expended Movement in fundt> Unrestricted funds General fund 16,836 Restrlcted funds Rape Cri%is Specific Fuiid Justice Fund - National Advocacy Project C,hildren, Young People & Families - Early Intervention Fund - Prevention Delivering Equally Safe Fund Delivering Equally Safe Training, (5,554) (76,611) (5,554) 90,001 45,765 229,676 957 (49,067) (224,215) (902) {3,302) 5,461 55 366,399 (356,349) 10,050 TOTAL FUNDS 383,235 (356,349) 26.886 io. RELATED PARTY DISCLOSURES Tliere were no r¢lat¢d party transaclions for Ilie year ended 31 March 2025, Page 12
Orkne e & Sexu41 Assault Service io Detailed Statement of Financial Activities for the ear en 31 March 202 2025 2024 INCOME AND ENDOWMENTS Donations lega¢i¢s Doliations 739 184,190 821 182,570 184,929 183,391 Other tridlng actlvltles Fundraising 14,328 Investment Ineome Deposit account interest 307 280 Total In¢omlng resourees 185,236 197,999 EXPENDITURE ChArltabl¢ 4¢tlvltlei Wages Rent Ral¢s and water Insurance Telephone Po,%'la&ye and stationery Adverti¥iiig Sundrie8 Travel Training Repai and Equipment Profa48ioiial Fees 134,869 9,000 142,151 9,000 5,593 1,771 924 1,574 1,814 I,oii 1,208 1,724 .1.679 3,624 2,648 4,040 1200 5,641 173,624 180,066 Support costs Gov¢rnllnce costs Accountancy and lega] fees 1,553 Total resources expended 175,177 181,172 Net Income 10,059 16,827 This pag¢ does not forni part of the statutory financial statements Page 13