The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement 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 1 January 2019).

BRC&SASS is established for charitable purposes only, in particular BRC&SASS is established:

• To relieve the mental and physical distress of women survivors of rape and sexual assault

• To promote education and research in the Bradford area into the subject of rape and sexual assault and its effects on women and girls, whether they be medical, social and/or psychological.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Activities undertaken for public benefit in relation to objects

The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

Our objectives are achieved through the provision of specialist sexual violence support services for women and girls from a confidential office-base in Bradford and a variety of outreach locations:

Bradford Rape Crisis and Sexual Abuse Survivors Service (BRC&SASS) is a feminist organisation run by women for women and girls.  We provide support services which are free, independent and confidential.

BRC&SASS provides specialist sexual violence support services for women and girls (predominantly those 13 and over) who have experienced any form of sexual violence at any time in their lives. This includes rape, sexual assault and childhood sexual abuse, forced marriage and so-called honour-based violence, female genital mutilation, trafficking and sexual exploitation.

Our Website - https://bradfordrapecrisis.org.uk

Information about our services, the impact of sexual violence, Self Help support (including downloadable Self Help Guides) and on-line referral.

Helpline: a woman who will listen, provide emotional support and useful information. The Help Line is the first point of contact for most referrals.

Freephone Helpline: 0800 488 0710

Email: contactus@brcg.org.uk

Counselling & therapy: free and confidential. We offer trauma and wellbeing work focused on psychoeducation, stabilisation and coping strategies, medium and long term counselling.

Jyoti - BAM services: specialist services for Black, Asian & racially Minoritised (BAM) women and girls delivered by women of colour including assessments, counselling, Helpline and shared support groups.

Independent Sexual Violence Advocates (ISVA) Service

The team includes specialist ISVAs for BAM women and for girls and young women & girls. The ISVA team supports women & girls with informed decisions about reporting and throughout the criminal justice process including at court.

Advocacy & Support for asylum seeking and trafficked women 

To assist women survivors of sexual violence to gain safety in the UK. The Refugee, Asylum Seeking & Trafficked women (RASTW) case worker is OISC regulated. She works to solve immediate issues of safety and address basic needs such as homelessness, lack of food and the need for mental & physical health services. She works with survivors on their immigration cases to understand it, be involved and strengthen their applications. A weekly shared support group helps reduce isolation and build mutual support.

Young Women & Girls Services

For YW&Gs struggling to deal with the impact of sexual violence and would like a safe space to process their experiences and explore their thoughts and feelings. Flexible 1-1 support, advocacy, YW&Gs & BAME Women & girls ISVAs, counselling, emotional support sessions in schools & after school therapy groups.

Survivors Voice & Leadership

The Survivor Leaders Group supports, equips and enables survivors of sexual violence to lead the change in how people and organisations respond to sexual violence. We are creating a community of survivors built on mutual respect and support. We aim to establish a network of survivors and survivor groups that want to fight for change. We will do this by connecting survivors from different backgrounds and parts of West Yorkshire and working in a trauma informed and inclusive way. We want to ensure organisations, institutions, decision & policy makers are listening and engaged with people with lived experience. We inform and support women and girl survivors to attend events and activities such as Million Women Rise march against male violence against women and girls in London and participate in consultations.

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BRC&SASS works at a strategic level to improve the response to women and girl survivors of sexual violence locally, regionally and nationally.

All its charitable activities focus on supporting women and girl survivors of sexual violence and are undertaken to further Bradford Rape Crisis and Sexual Abuse Survivors Service’s charitable purposes for the public benefit. BRC&SASS supported 868 women and girl survivors in this financial year, with a 21.4% increase in referrals.

Beneficiaries of our services

• 146 women and girls disclosed a recent rape or sexual abuse

• 327 experienced rape and sexual abuse as a child

• 112 experienced rape and sexual abuse as a child and adult

• 113 were survivors of multiple incidents of sexual violence.

104 women and girls who used our services reported they had experienced suicidal thoughts, 61 had made suicide attempts and 114 self -harmed. 496 experienced anxiety, 392 flashbacks, 314 sleep problems, 325 depression and 374 had low self-esteem.

Women and girls gave information about the impact of the services they had received through before and after questionnaires.

Outcome: better health and well-being

Feel better about themselves 65%

Understand more about how the sexual violence has affected them 85%

Have better coping skills and strategies 61%

Taking better care of self 59%

Feel more in control of their emotions 54%

Outcome: more in control of their lives

Better understanding of their situation and knows what they can do about it 89%

Able to decide what to do about the sexual violence they have experienced 79%

Able to make decisions about their future 82%

More confident 61%

More able to make everyday decisions 44%

Outcome: more able to assert their rights

Knows what their rights are and what they are entitled to 77%

Enough information to engage with criminal justice system 39%

Outcome: more able to access further support

Knows what resources are available to them 80%

Been able to access the support they needed 83%

Outcome: more able to develop and maintain positive relationships

More able to trust people 44%

More able to feel close to people 49%

Future Aims

In order to realise our vision and achieve our mission, our aims are:

1. To provide a range of appropriate and effective services to support women and girl survivors in their recovery

2. To be at the forefront of developing new services which support survivors in their recovery

3. To enable women and girls who have experienced sexual violence to have a voice and influence

4. To promote greater public understanding of the nature, context and impact of sexual violence

5. To work with relevant agencies to draw up legislation, policy and practice which improves service provision, reduces barriers to support & justice, reduces and ultimately eliminates sexual violence

6. To ensure that the running of our organisation is effective, values driven and that the future security of the organisation is based on independently generated income as well as sources of public sector funding

The Strategy Map below outlines the key tasks required to achieve our future aims and outcomes

During the reporting period, funding from the Ministry of Justice Rape & Sexual Abuse Support Fund, NHS West Yorkshire Integrated Care Board, West Yorkshire Combined Authority (WYCA), Bradford District Council, New Burdens, National Lottery Reaching Communities funding and the Department for Health and Social Care were used for specialist sexual violence support services including counselling, help line, ISVA service, young women and girl’s services and group work. The WYCA also provided a grant for Jyoti – BAM specialist services for Black, Asian & racially Minoritised women & girls. Bradford Metropolitan District Council provided grant to work with the Survivor Leaders Group. The National Lottery Community grant, Reaching Communities funded Survivor Leaders - fighting for change after sexual violence partnership project.

Funding from the 31st March 2025 for the financial year is in place. Our major funders Ministry of Justice, NHS West Yorkshire Integrated Care Board, West Yorkshire Combined Authority and The National Lottery Community fund all continue to contribute to services. The Trustees receive regular financial management reports and funding reports and make decisions about service levels based on the actual and forecast income and expenditure.

Reserves are held to cover:

1. Employment related legal responsibilities such as pensions, redundancy, sickness and maternity

2. Salaries & running costs should there be a gap in funding for existing staff and services

3. Underwriting costs where grants, commissions or contracts are paid in arrears

4. Underwriting running costs & salaries in the 1st quarter of the financial year due to late confirmation of funding

5. Costs related to developing services to meet the needs of women & girl survivors

6. Investing in the financial resilience of the organisation

7. Costs related to delivering against BRC&SASS Aims & Objectives should other funding not be available.

8. Winding down costs & legal liabilities should the organisation be unsustainable

This policy and the level of reserves has been reviewed in accordance with a risk assessment. Trustees agreed that in 2024/25 £120,000 for employment related legal responsibilities such as pensions, redundancy, sickness and maternity is required to be held. Demands on reserves will be considered on a case by case basis according to the reserves policy. Should the organisation lose 20% of funding at any one time £108,480 would be required over 9 months whilst replacement funding was sorted.

At the 31st March 2025, £226,617 was held in unrestricted funds .

The organisation is a company limited by guarantee, first registered on 16th November 2001 number 04323961 and registered as a charity on 24th April 2002 number 1091732. It took over the assets, liabilities and undertakings of Bradford Rape Crisis Group, an unincorporated charity established in 1982 on 4th April 2002.

The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31st March 2024 was 5 (2023:6). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 7 to the accounts.

BRC&SASS aims to recruit Trustees who have experience of working with women and girl survivors of rape and sexual abuse, experience of the voluntary sector and who have relevant management skills to offer. Trustees are appointed by Members of the organisation at the AGM and by existing members of the Trustees at Trustee meetings. One third of Trustees must retire at each AGM, those longest in office retiring first. Membership of the organisation is open to any volunteer who is interested in promoting the objects of the Charity, has been supporting the organisation through voluntary work for more than three months, applies to the Charity in the form required by the Trustees and is approved by the Trustees. New Trustees are given an induction pack and offered relevant training opportunities as they arise.

Trustees are Trustees of the Charity, Directors of the Company and Members of the organisation. They meet 11-12 times a year; working groups are established when necessary.

BRC&SASS is a member of Rape Crisis England & Wales (RCEW) and has achieved the RCEW National Service Standards. BRC&SASS is also an organisational member of the British Association for Counselling and Psychotherapy (BACP).

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Related parties and relationships with other organisations

BRC&SASS activated an additional legal entity, Daizybell Ltd in December 2014; with the explicit purpose to:

1. Create much needed safe, good quality homes for women and their children fleeing Domestic Abuse & Sexual Violence in Bradford

2. Offer services partly supported by unrestricted income in order to have more freedom to model responsive services

Daizybell was registered as a charitable incorporated organisation (CIO) with the Charity commission in April 2022 under the name of Daizybell Homes CIO.

The 3 Rape Crisis Centres in West Yorkshire work closely together.

Funds held as custodian trustee on behalf of others

There are no funds held as custodian trustee on behalf of others.

Risk management

Trustees receive regular risk reports in relation to finances, funding, staffing and service delivery. Trustees conducted an annual risk review in addition to a rolling review of risk.

Risks identified by the Board of Trustees in the annual risk review include:

• Increasing demand on services has led to long wait times for face to face services. Managing long waiting lists increases pressure on staff and could create mistrust with women & girls seeking a service.

• Maintaining the health & wellbeing of staff.

• Uncertainty about statutory bodies commissioning strategies.

• Competition from non-specialist organisations.

• Lack of medium to longer term funding that creates uncertainty and instability in the staff team

There are no funds held as custodian trustee on behalf of others.

In accordance with the company's articles, a resolution proposing that Fawley Judge & Easton be reappointed as auditor of the company will be put at a General Meeting.

The trustees' report was approved by the Board of Trustees.

The trustees, who are also the directors of Bradford Rape Crisis and Sexual Abuse Survivors Service for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP;

- make judgements and estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Opinion

We have audited the financial statements of Bradford Rape Crisis and Sexual Abuse Survivors Service (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, for the year then ended;

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

the information given in the financial statements is inconsistent in any material respect with the trustees' report; or

sufficient accounting records have not been kept; or

the financial statements are not in agreement with the accounting records; or

we have not received all the information and explanations we require for our audit.

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high 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. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

We considered the nature of the company’s industry and its control environment, and reviewed the company’s documentation of their policies and procedures relating to fraud and compliance with laws and regulations. We also enquired of management about their own identification and assessment of the risks of irregularities.

We obtained an understanding of the legal and regulatory frameworks that the company operates in, and identified the key laws and regulations that:

• had a direct effect on the determination of material amounts and disclosures in the financial statements. These included UK Companies Act and tax legislation; and

• do not have a direct effect on the financial statements but compliance with which may be fundamental to the company’s ability to operate or to avoid a material penalty.

We discussed among the audit engagement team regarding the opportunities and incentives that may exist within the organisation for fraud and how and where fraud might occur in the financial statements.

In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override. In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments; assessed whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluated the business rationale of any significant transactions that are unusual or outside the normal course of business.

In addition to the above, our procedures to respond to the risks identified included the following:

• reviewing financial statement disclosures by testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;

• performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud; and

• enquiring of management concerning actual and potential litigation and claims, and instances of non-compliance with laws and regulations

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Fawley Judge & Easton is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

Investments

The statement of financial activities includes all gains and losses recognised in the year.

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Bradford Rape Crisis and Sexual Abuse Survivors Service is a private company limited by guarantee incorporated in England and Wales. The registered office is 3rd Floor Auburn House, Upper Piccadilly, Bradford, West Yorkshire, BD1 3NU.

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement 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)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Reserves Policy

Trustees agreed that in 2024/25 £120,000 for employment related legal responsibilities such as pensions, redundancy, sickness and maternity is required to be held.  And: Should the organisation lose 20% of funding at any one time £108,480.  would be required over 9 months whilst replacement funding was sorted. 

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The average monthly number of employees during the year was:

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

During the year the charity entered into the following transactions with related parties:

The following amounts were outstanding at the reporting end date:

The Charity has a subsidiary Daizybell Ltd; a company ltd by guarantee registered in England & Wales on 05/12/2014 no.9343476. Consolidated accounts are not required to be prepared. Trustees decided that BRC&SASS would be making a soft loan of 0% interest to Daizybell. The rationale being that the simplest process that maximises the benefits to BRC&SASS is best. The initial loan will be small and no Directors will be receiving any financial benefits. The outstanding balance of this loan at 2025 - £0.00 (2024 - £3,000).

The charity had no material debt during the year.