REGISTERED COMPANY NUMBER: SC299746 (Scotland)

REGISTERED CHARITY NUMBER: SC019087

Report of the Trustees and

Financial Statements for the Year Ended 31 March 2025

for

Rape Crisis Grampian

(A Company Limited by Guarantee)

Page

Report of the Trustees

1

to

6

Report of the Independent Auditors

7

to

10

Statement of Financial Activities

11

Statement of Financial Position

12

Statement of Cash Flows

13

Notes to the Statement of Cash Flows

14

Notes to the Financial Statements

15

to

26

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's objective and its principal activity in the year under review was that of providing confidential emotional support, information and advocacy for anyone age 11 years and older, who has experienced sexual violence and or rape at any time in their lives; and to raise public awareness of Gender Based Violence and education to pupils at Secondary Schools about consent, gender equality and healthy relationships which is key to preventing sexual violence and to making lasting change.

We aim to use the power of our network and collaboration to raise awareness of our mission and work. Always, we take a trauma informed approach and hold our survivors at the centre of everything we do.

We have worked constantly to reduce the prevalence of sexual violence in our communities by promoting equality, challenging attitudes, and providing support, empowerment and education at every opportunity.

Volunteers

We value our dedicated team of staff and volunteers - without whom we would not exist, nor be so successful or impactful. It is our priority to invest in the development of our team to assist us in delivering the best possible outcomes for our survivors.

STRATEGIC REPORT

Achievements and performance

At Rape Crisis Grampian (RCG), we remain steadfast in our commitment to placing survivors at the heart of everything we do. We continue to strive for excellence in providing essential services to those in need, ensuring that these services meet the highest possible standards of quality and care.

We remain committed to providing women only spaces for women and girls who chose this space.

We have settled into our new premises nicely and have received feedback from survivors and partner agencies who have visited the space, which has so far has been excellent. The space is practically much more accessible thanks to our new stairlift and elevator access. We have more rooms for support and the building is flooded with lots of natural light which creates a very warm, welcoming, therapeutic and professional atmosphere.

Recognising the opportunity to engage with seldom-heard communities, particularly those who may have experienced isolation or disconnection during the pandemic, the charity made significant efforts to enhance our outreach. To this end, we have actively collaborated with local organisations including GREC, NESS, 4 Pillars, Street Pastors, Peterhead Prison, Search Light, and Dates n Mates. We have also participated in community events such as Aberdeen Mela, Celebrate Aberdeen and Pride. Understanding that sexual violence affects all communities without discrimination, we are dedicated to fostering connections with seldom-heard communities, ensuring our visibility and availability to those who may require our support.

We are proud to announce an expansion of our services, now available to individuals aged 11 and older-an adjustment from our previous age limit of 13. This change addresses an unmet need in the community, and our team has pursued specialised training to facilitate this important upgrade.

Our success continues in the realm of prevention. As part of a national initiative, RCG delivers engaging workshops to secondary school students, addressing topics such as consent and sexual violence. We were successful in securing additional funding, from the Robertson Trust, for an additional full time Prevention Practitioner post for three years which is enabling us to reach a greater number of school pupils than we have previously, however, our reputation and demand for these workshops within local schools are so robust that we have reached the limits of this new and current staffing capacity. While this challenge is a testament to the positive impact of our work, the far-reaching effects of these educational efforts cannot be overstated.

In a similar vein, our collaboration with the Young Philanthropy Initiative (YPI) has proven to be a remarkable success. RCG prioritises and deeply values this partnership, recognizing the multi-dimensional benefits it offers. This initiative not only amplifies our prevention efforts by engaging young people with vital information about consent and the impact of sexual violence, but it also allows us to occasionally use competition winnings to provide additional support hours, and/or other benefits for our survivors.

Our recent move to new premises has created further opportunities for collaboration with other services housed in the same building, including MHA/ACIS and Home Start, which benefits the service provision to survivors. Additionally, we continue to play a vital role in the Violence Against Women and Girls Partnerships across Aberdeen City and Aberdeenshire. Through our involvement with the No Recourse to Public Funds Partnership Group, we provide crucial support to individuals navigating the complexities of immigration status and the challenges it presents.

In response to the growing need for financial sustainability and the desire to reduce our dependence on public funding, Rape Crisis Grampian has made meaningful strides by offering training programs to local organisations, generating income to support our work.

Our close partnership with Police Scotland and Social Services remains integral to our efforts to protect the community. While we never pressure survivors to report incidents, those who choose to do so are able to access support from our advocacy service, which continues to operate at full capacity.

As is expressed in every report, it is worth reiterating our sincere and heartfelt gratitude to the staff, volunteers, and partners whose dedication makes our work possible. Engaging in this line of work requires a unique level of commitment and resilience, especially given the challenges it can present. We recognise and deeply appreciate your unwavering efforts. The work carried out by Rape Crisis Grampian is life-changing and has been quoted by some survivors as, lifesaving, and we are profoundly grateful for your contributions.

Financial review

Financial position

During the year ended 31 March 2025, the charity received income of £566,855 and had total expenditure of £566,098. This generated a net surplus of £757 (2024 - £36,253). The surplus on unrestricted funds was £3,503 and there was a deficit on restricted funds £2,746.

The principal funding sources this year were the Scottish Government, National Lottery, The Robertson Trust and the Henry Smith Charity.

Rape Crisis Grampian acknowledges the global economic uncertainty and changing funding landscape. To this end we will soon be reforming our strategic plan with a focus on increasing our financial self-sufficiency. Community fundraising and engagement will likely be an area of focus for the charity as well as expanding our paid-for training services to other organisations and businesses.

Reserves policy

At 31 March 2025, the total reserves were £160,376 (2024 - £159,619) of which £13,215 were restricted funds (i.e. they can only be used for the purposes specified by donors). There was £147,161 in unrestricted funds which can be used for any purpose determined by the Trustees in furtherance of the Charity's objectives.

In the Trustees' view, the reserves should provide the charity with adequate financial stability and the means for it to meet its charitable objectives for the foreseeable future.

The charity requires to maintain such levels of reserves as are necessary to support its activities. The Trustees have reviewed the risk register and have determined that the organisation will aim to maintain 3 months of operational reserves to ensure that the charity has adequate resources to enable normal operating activities to continue should a major shortfall in income occur.

Future plans

Our charity reaffirms its unwavering commitment to placing survivors at the heart of everything we do. We are dedicated to ensuring that survivors feel safe accessing our services and receive support as close to the point of contact as possible. Our highest priority is to focus on their needs. We will continue to invest in the training and development of our team in order to provide the best quality of support possible. We will continue the work of consulting with our survivors to make sure the service is offered in the way they need it. We will continue our commitment to provide female-only spaces for the women and girls who prefer them.

In the year ahead we aim to increase our efforts to engage and connect with seldom heard communities through direct outreach and attending events.

In the current economic climate, we must stay alert to the growing challenges of funding felt universally across the third sector. In response, we aim to further develop our training packages as a source of income generation, while expanding our presence and good reputation within the community. We aspire to become the charity of choice for individuals and small groups seeking to make a difference through fundraising. Increasing our efforts to proactively communicate the impact of our work to wider world will assist us in this direction.

The charity has made efforts to increase our capacity to meet the demand on our service and decrease waiting list times, however our efforts to raise awareness of our service and mission increases the number of referrals. We have no aim to reduce the number of referrals we receive as we strive to be available and accessible to any person who needs us. However, in the year ahead we plan to combine both creative and practical thinking to come up with innovative solutions to the problem of long waiting times. We understand how important it is to survivors to receive support as close to the point of contact as possible.

Our advocacy service and prevention work in the community both currently operate at full capacity. We are presently unable to meet the demand for these services. In the period 2024 - 2025 we aim to increase our capacity so that we can be available and have a positive impact where we are needed.

We have excellent working relationships with our partners, perhaps the best we've ever had to date. Our goals are to keep nurturing these strong partnerships and seek to identify any gaps we may have overlooked. We take our role in community safety very seriously - prevention is just as important as support - therefore we will remain vigilant to any opportunity where we can deliver a positive impact, be it through robust safeguarding policies, community safety initiatives, or otherwise.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is a company limited by guarantee, governed by its memorandum and articles, and recognised as a charity by the Office of the Scottish Charity Regulator in accordance with the provisions of the Charities and Trustee Investment (Scotland) Act 2005. In accordance with the articles of association, every member is liable to contribute a sum of £1 in the event of the company being wound up.

Recruitment and appointment of new trustees

The Board of Rape Crisis Grampian, who are also directors for the purpose of company law, and who served during the year are listed below.

As set out in the articles of association, office-bearers for the Association may be Ordinary or Associate members and shall be appointed from among the Executive Committee. Any person who desires to become a member of the board must be proposed for election by the board. Such person must sign and deliver to the charity an application for admission.

All of the committee (detailed under administrative information), being eligible, offer themselves for election at the forthcoming Annual General Meeting.

Organisational structure

The board, which meets on a regular basis, administers the charity. The day-to-day management of the charity during the year is the responsibility of Ms A Brodie (Chair) and is delegated to by the trustees.

Decision making

Major decisions are ratified by the board of Trustees at their regular meetings.

Induction and training of new trustees

Essential information detailing the responsibilities of council members is provided to new members along with details of the charity's activities.

Risk management

Financial sustainability remains the most pressing challenge for Rape Crisis Grampian. We are encouraged by the Labour Government's vocal stance against violence towards women and girls and their commitment to prioritising relevant support services. We hope that, at a minimum, our current funding levels will be maintained, if not increased, as we can clearly demonstrate the growing demand for and impact of our services.

In response to these challenges, we are dedicating available resources to generating independent income.

Rape Crisis Grampian operates in a politically turbulent era, where many people feel polarised about a wide variety of social issues. Despite this, we remain firmly focused on what matters most: the wellbeing of survivors. Every action we take is guided by this principle.

We take our obligations to the public seriously. Our charity has worked diligently to build a strong, trustworthy, and impactful reputation, and we will continue to operate with the utmost transparency and ethical standards. We believe this is not only the right thing to do but also a necessary step to safeguard against potential reputational risks.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC299746 (Scotland)

Registered Charity number

SC019087

Registered office

Langstane House

6 Dee Street

Aberdeen

AB11 6DR

Trustees

A Brodie

C C P Clarke (resigned 17.8.25)

R Tulloch (resigned 26.7.24)

M M Rose (appointed 25.7.24)

L Kilgour (appointed 19.8.25)

S Macvicar (appointed 19.8.25)

J Mosgrove (appointed 19.8.25)

L Ross (appointed 19.8.25)

L Scott (appointed 19.8.25)

N E Khoza (appointed 24.7.24) (resigned 6.8.24)

Company Secretary

W A Thomson

Senior Statutory Auditor

Gillian R Nicolson

Auditors

The Grant Considine Partnership

Statutory Auditors & Chartered Accountants

46 High Street

Banchory

Aberdeenshire

AB31 5SR

Bankers

TSB Bank Plc

7-21a St Nicholas Street

Aberdeen

AB10 1HE

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Rape Crisis Grampian for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those 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;

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

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

In so far as the trustees are aware:

-	there is no relevant audit information of which the charitable company's auditors are unaware; and

-	the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 3 December 2025 and signed on the board's behalf by:

A Brodie - Trustee

Opinion

We have audited the financial statements of Rape Crisis Grampian (the 'charitable company') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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, including its income and expenditure, for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'; and

-	have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 8 of the Charities Accounts (Scotland) Regulations 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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company 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.

Conclusions relating to going concern

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 charitable company'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 trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, 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 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Report of the Trustees has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion:

-	adequate and proper accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or

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

-	certain disclosures of trustees' remuneration specified by law are not made; or

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

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees 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 charitable company'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.

Our responsibilities for the audit of the financial statements

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 a Report of the Independent Auditors 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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

- the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity, including the Charities Accounts (Scotland) Regulations 2006 and the Charities and Trustee Investment (Scotland) Act 2005.

- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit;

- obtained from management within the organisation information about their own identification and assessment of the risks of irregularities

- review of the Board minutes

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

- consideration of fraud risk factors such as management override of controls

- other sources

All audit engagement team members were alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

Owing to the inherent limitations of an audit, there is unavoidable risk that some material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the ISA's (UK). The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non -compliance with laws and regulations to enquiry of the trustees other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company's trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company's members and the trustees those matters we are required to state to them in an auditors' 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 charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Gillian R Nicolson (Senior Statutory Auditor)

for and on behalf of The Grant Considine Partnership

Statutory Auditors & Chartered Accountants

Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006

46 High Street

Banchory

Aberdeenshire

AB31 5SR

3 December 2025

2025

2024

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3

5,189

13,338

18,527

19,088

Charitable activities

6

Rape Crisis Services

-

541,483

541,483

573,682

Other trading activities

4

2,104

1,040

3,144

5,272

Investment income

5

3,701

-

3,701

2,466

Total

10,994

555,861

566,855

600,508

EXPENDITURE ON

Charitable activities

7

Rape Crisis Services

8,647

557,451

566,098

564,255

NET INCOME/(EXPENDITURE)

2,347

(1,590

)

757

36,253

Transfers between funds

21

1,156

(1,156

)

-

-

Net movement in funds

3,503

(2,746

)

757

36,253

RECONCILIATION OF FUNDS

Total funds brought forward

143,658

15,961

159,619

123,366

TOTAL FUNDS CARRIED FORWARD

147,161

13,215

160,376

159,619

2025

2024

Notes

£

£

FIXED ASSETS

Tangible assets

16

8,588

12,497

CURRENT ASSETS

Debtors

17

8,877

1,794

Cash at bank and in hand

304,564

226,003

313,441

227,797

CREDITORS

Amounts falling due within one year

18

(161,653

)

(80,675

)

NET CURRENT ASSETS

151,788

147,122

TOTAL ASSETS LESS CURRENT LIABILITIES

160,376

159,619

NET ASSETS

160,376

159,619

FUNDS

21

Unrestricted funds

147,161

143,658

Restricted funds

13,215

15,961

TOTAL FUNDS

160,376

159,619

The financial statements were approved by the Board of Trustees and authorised for issue on 3 December 2025 and were signed on its behalf by:

A Brodie - Trustee

Cash flows from operating activities

Cash generated from operations

1

75,900

22,850

Net cash provided by operating activities

75,900

22,850

Cash flows from investing activities

Purchase of tangible fixed assets

(1,110

)

(8,634

)

Sale of tangible fixed assets

70

-

Interest received

3,701

2,466

Net cash provided by/(used in) investing activities

2,661

(6,168

)

Change in cash and cash equivalents in the reporting period

78,561

16,682

Cash and cash equivalents at the beginning of the reporting period

226,003

209,321

Cash and cash equivalents at the end of the reporting period

304,564

226,003

1.	RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

2025

2024

£

£

Net income for the reporting period (as per the Statement of Financial Activities)

757

36,253

Adjustments for:

Depreciation charges

4,913

5,916

Loss on disposal of fixed assets

36

-

Interest received

(3,701

)

(2,466

)

Increase in debtors

(7,083

)

(670

)

Increase/(decrease) in creditors

80,978

(16,183

)

Net cash provided by operations

75,900

22,850

2.	ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.24

Cash flow

At 31.3.25

£

£

£

Net cash

Cash at bank and in hand

226,003

78,561

304,564

226,003

78,561

304,564

Total

226,003

78,561

304,564

1.	STATUTORY INFORMATION

Rape Crisis Grampian Limited is an incorporated charity which is limited by guarantee and is registered in Scotland. The charity's registered number and registered office can be found in the Reference and Administration Details section of the Report of the Trustees.

The presentation currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

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.

Volunteer time is not recognised in the accounts in accordance with the Charities SORP (FRS 102) however the trustees' report provides information on their contribution.

Interest receivable on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Investment income is included when receivable.

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

Income includes charitable activities income earned from activities undertaken in furtherance of the charity's objectives. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

Grants Received (including Government Grants)

Grants are included within the Statement of Financial Activities in the year that they become due and the charity is entitled to the grant, provided that the terms of the grant do not impose future performance related conditions.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Charitable expenditure is incurred in direct pursuance of the charity's principal objectives and includes staff costs and support costs.

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include general overheads and governance costs.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office Equipment - 33% straight line

Furniture & Fixtures - 20% straight line

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 net income/(expenditure) for the year.

Taxation

The organisation has been granted charitable status and as such the charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. The expense is allocated between activities and split between restricted and unrestricted funds as appropriate.

Financial instruments

The charitable company 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 charitable company's balance sheet when the charitable company 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 charitable company's contractual obligations expire or are discharged or cancelled.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Going Concern

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.

3.	DONATIONS AND LEGACIES

2025

2024

£

£

Donations

18,527

18,901

Gift aid

-

187

18,527

19,088

4.	OTHER TRADING ACTIVITIES

2025

2024

£

£

Fundraising events

1,994

-

Training income

1,150

5,272

3,144

5,272

5.	INVESTMENT INCOME

2025

2024

£

£

Deposit account interest

3,701

2,466

6.	INCOME FROM CHARITABLE ACTIVITIES

2025

2024

Activity

£

£

Education and prevention

Rape Crisis Services

25,359

24,244

Advocacy

Rape Crisis Services

126,000

116,500

Henry Smith Charity 1

Rape Crisis Services

-

15,000

National Lottery

Rape Crisis Services

-

3,293

Scottish Government

Rape Crisis Services

-

574

DES

Rape Crisis Services

179,222

197,961

Waiting List

Rape Crisis Services

80,610

91,589

Aberdeen City Council HSCP

Rape Crisis Services

15,914

15,914

ACVO

Rape Crisis Services

-

2,731

Henry Smith Charity 2

Rape Crisis Services

33,525

40,000

Equally Safe at School

Rape Crisis Services

467

1,002

National Lottery 2

Rape Crisis Services

42,047

40,086

The Robertson Trust

Rape Crisis Services

38,339

24,788

541,483

573,682

7.	CHARITABLE ACTIVITIES COSTS

Direct

Support

Costs (see

costs (see

note 8)

note 9)

Totals

£

£

£

Rape Crisis Services

558,694

7,404

566,098

8.	DIRECT COSTS OF CHARITABLE ACTIVITIES

2025

2024

£

£

Staff costs

475,973

466,358

Rent, rates and insurance

20,431

19,383

Office costs

43,084

47,843

Advertising

-

1,337

Other staff costs

2,699

7,030

Travelling expenses

3,519

3,472

Counselling costs

2,801

1,005

Volunteer costs

594

661

Legal fees/HR

4,155

3,973

Fundraising

216

216

Charitable donations

272

-

Depreciation

4,914

5,915

Loss on sale of assets

36

-

558,694

557,193

9.	SUPPORT COSTS

Governance

costs

£

Rape Crisis Services

7,404

Support costs all relate to charitable activities,and costs have been allocated to funds based on an estimate of the proportion attributable to each fund..

Support costs, included in the above, are as follows:

2025

2024

Rape

Crisis

Total

Services

activities

£

£

Auditors' remuneration

5,724

5,454

Accountancy fees

1,680

1,608

7,404

7,062

10.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025

2024

£

£

Depreciation - owned assets

4,913

5,916

Deficit on disposal of fixed assets

36

-

11.	AUDITORS' REMUNERATION

2025

2024

£

£

Fees payable to the charity's auditors for the audit of the charity's financial statements

5,724

5,454

12.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

13.	STAFF COSTS

2025

2024

£

£

Wages and salaries

432,455

422,634

Social security costs

31,691

31,255

Other pension costs

11,827

12,469

475,973

466,358

The average monthly number of employees during the year was as follows:

2025

2024

Administration and support staff

4

18

Support Practitioners

15

-

19

18

No employees received emoluments in excess of £60,000.

14.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

17,686

1,402

19,088

Charitable activities

Rape Crisis Services

-

573,682

573,682

Other trading activities

5,272

-

5,272

Investment income

2,466

-

2,466

Total

25,424

575,084

600,508

EXPENDITURE ON

Charitable activities

Rape Crisis Services

2,471

561,784

564,255

NET INCOME

22,953

13,300

36,253

Transfers between funds

6,937

(6,937

)

-

Net movement in funds

29,890

6,363

36,253

RECONCILIATION OF FUNDS

Total funds brought forward

113,766

9,600

123,366

TOTAL FUNDS CARRIED FORWARD

143,656

15,963

159,619