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 ch￿7t]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 G￿ener 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 0￿ratio11a1 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-refe￿ed with h￿7th. 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 cc￿tInu￿￿ 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$e rnulii-agency c(xnrnunity planning and partn¢rsthp engagemeni through virtual
ult¢iidaii(¥ dl (Ind iiwiun<il l¢v¢l m¢&ings.
Dc1w￿n 25th Novcrnbcr to Ioih Dcccmb¢r ORSAS celebiat¢d Ili¢ UN IC) D4ly* vf ALlivis111 Agai11st Geiider B&%¢d
Violcnce by lighting up St m￿nu8 Caihdrul orangc and for tlic fiftli yur ruiining installed oui p¢cdi¢ bii'd.4' 01) tlic
Cathedral green to hiLhlight that survivors llrc living in our rurnl und reJn¢A¢ wrninunitics. We had exhibitions at VAO,
The (￿kneY Library and The Pi¢kaquoy Cenir¢ over this period
In March ORSA8 held our u$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. a￿1 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 d￿Ul￿ellL￿ <L% a Sivllilh chi￿lIable Incorporatcd Organisation (SCIO).
Page 2

rkne
e & Sexual AsSa￿t 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
s*ult
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 lQ*pon%ibl¢ fvr th¢ prcparatl￿1 of the 1￿COunt￿ 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(￿u￿tI Regulati￿1$ 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 Se￿10n 44(IXa) of th¢ 2(M)3 Act and Regul*ion 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 A￿ault 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
I46￿85
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
S9￿94
82,585
142,179
132.120
FUNDS
Uiircslricied I￿ndS
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 r￿e1Ved 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 aUg￿￿a(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 b￿lS
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