REGISTERED COMPANY NUMBER: 08209555 (England and Wales)

REGISTERED CHARITY NUMBER: 1149321

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

MID WALES RAPE SUPPORT CENTRE

Page

Report of the Trustees

1

to

9

Report of the Independent Auditors

10

to

12

Statement of Financial Activities

13

Balance Sheet

14

Cash Flow Statement

15

Notes to the Cash Flow Statement

16

Notes to the Financial Statements

17

to

25

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).

The report of the trustees includes the directors' report as required by company law.

The Mid Wales Rape Support Centre (Registered Charity number 1149321 and Registered Company number 08209555) which was incorporated in September 2012 is a subsidiary company of New Pathways Family Friendly Therapeutic Centre of Excellence (New Pathways).

The Mid Wales Rape Support Centre has the working title, Mid Wales RSC.

OBJECTIVES AND ACTIVITIES

Objectives and aims

Vision: Vision is 'A World Without Sexual Violence'.

Values: Our values include integrity, credibility, transparency and professionalism. Our values define the way in which we work.

Mission: Our charity's formal purposes as set out in the objects contained in the company's memorandum of association are to:

- relieve the trauma (whether psychological, emotional or physical) of persons and their families who have been victims or otherwise suffered as a result of:

- Rape, other sexual assault or abuse; or

- Physical assault or psychological or emotional abuse of any kind

- promote and participate in training, education and research in relation to counselling and in the relation to the traumas set out opposite and their effect upon women, men and children.

The aims of our charity are, therefore, to:

- Provide the best possible range and quality of support services for women, men, children and young people who have experienced trauma or sexual violence, whether recently or in the past;

- Promote education and research into the effects of sexual abuse; and

- Raise awareness of sexual violence amongst all sectors of society.

Our aims fully reflect the purposes that the charity was set up to further.

The strategies employed by the Charity to enable it to meet these aims include, but are not limited to, the following:

- providing a range of services which are reflective of relevant quality standards and which seek to address the problems related to trauma resulting from sexual assault.

- working in partnership with other agencies/bodies to secure the widest range of services available that best match the needs of its client population.

Public benefit

The Trustees confirm that they have had regard to the Charity Commission's guidance on public benefit and that they comply with S17 Charities Act 2011 in respect to having due regard to public benefit when considering, planning and implementing the activities of the Charity.

The Charity provides counselling intervention, advocacy and support services to clients from a wide area in Mid Wales, with a team of counsellors, advocates, support workers and highly trained volunteers, from its premises in Aberystwyth and remotely.

The Charity does not levy a charge for the counselling and support services it provides to clients, although individual voluntary contributions are accepted.

As Trustees, we believe that the aims of our Charity are charitable, and our services provide specifically for the public benefit. Furthermore, in our view, no detriment or harm arises from our Charity carrying out its aims and we are not aware of any widespread views among others that such detriment or harm might arise. Details of the work undertaken, and issues addressed during the year ended 31st March 2025 to achieve the aims of the Charity follow within the Strategic Report.

STRATEGIC REPORT

Achievements and performance

Charitable activities (incorporating future plans)

During this financial year Mid Wales RSC has continued to provide counselling and support services to members of the public in line with its specific objectives. Matters pertaining to the governance of the Charity were addressed in regular Board meetings and all decisions documented.

Advocacy

Our Independent Sexual Violence Advisers (ISVA) has continued to provide advocacy and practical and emotional support for people who have been raped or sexually assaulted, regardless of whether they wished to report their experiences to the police or not. Support has been offered when there has been an active police investigation, including supporting clients who are waiting for court. Support has also been offered when people have self-referred, allowing them to consider all options available to them. For some people, support to move on with their lives is the aim, rather than reporting the assault to police. This support is available to women, men, and children of all ages.

An ISVA's work is highly complex and the independent, multi-facetted approach supports the victim and avoids potentially re-traumatising them. Each client benefits from the ISVA's specialist knowledge and the advantage of having continuity of support from one organisation and one individual. Every client's support is tailored to their specific requirements and individual needs.

Clients in Mid Wales have continued to benefit from the proximity of New Pathways' Bow Street SARC as clients are able to receive all of the support they require within a few miles of Mid Wales RSC. This reduces the traumatic impact of both medical examination and police interview and improves the chance of clients engaging with the full range of support services in the area.

Much of the ISVA support provided through 2024-25 has been conducted remotely and clients have engaged well both by phone and via remote platforms. Client feedback suggests that the flexible nature of the support provided is welcomed. Referral numbers for ISVA support have increased by 43% reflecting the demand for this service.

Our ISVA has worked in partnership with New Pathways' ISVAs throughout Dyfed Powys, and beyond, to provide co-ordinated support during this year.

Remote Courts

The remote court room in our Aberystwyth premises became operational in 2022. This facility allows people who have to give witness evidence at court, in either domestic abuse or sexual violence cases, to give their evidence without having to face the stressful environment of court, where they have the prospect of facing their alleged perpetrator. This will hopefully mean that witnesses feel safe to give their best evidence to the jury.

Adult Counselling

The counsellors in Mid Wales RSC continue to work therapeutically with adult victims of rape and sexual abuse. Clients consistently report that they recognise the benefit of being able to access specialist support, particularly within a rural area. Clients also recognise the value of this support in helping them to move forward with their lives and cope with the impact of their experiences of sexual abuse.

Many clients have elected to receive support remotely during this period. Our hybrid approach to service delivery has also helped clients to overcome some of the barriers associated with the extreme rurality of the area, for example poor transport infrastructure, distribution of population, low wages etc.

Children's Counselling

Throughout 2024-25, our children's counsellor has continued to work with children and young people aged 3-18. Her considerable knowledge and experience mean that she is able to tailor her work to each child's individual needs and offer a range of therapeutic approaches. This maximises her chances of engaging with her clients and achieving positive outcomes.

Feedback has continued to be overwhelmingly positive and families have shown immense gratitude for the ongoing support. Clinical outcomes have been consistently high and our hybrid model of delivery has been well received by clients, and their parents and carers. Our flexible approach ensures that clients are able to engage positively and efficiently with our services and in a way that is best suited to their needs, preferences and personal circumstances.

Reporting

We continue to capture a range of data for each client and to monitor therapeutic changes as a result of the support received through Mid Wales RSC. Clients, and their families, are encouraged to provide feedback about their responses to the support they have engaged with, both formally and informally and throughout the time that clients are engaged with our services.

Local Community

We continue to recognise the importance of working within our local community and to value its input and support. Our awareness raising activities have helped us to forge links with local organisations and residents so that more people are aware of the support that is available. We continue to work closely with other organisations, wherever possible, in order to ensure that we have appropriate referral and signposting pathways in place and clients benefit from the holistic support that we recognise is invaluable as they endeavour to improve all aspects of their lives. Staff have continued to work to enhance links with the university in Aberystwyth, providing information and support to individuals and delivering presentations to inform staff and students about the specialist support services available, and working closely with New Pathways' university based ISVA. Staff have delivered workshops on the impact of trauma on children and young people and attended both the Freshers' fair and Wellbeing fair.

Staff from Mid Wales Rape Support Centre have also continued to engage with a range of statutory and non-statutory organisations including Hywel Dda health board, Ceredigion Youth Team, the Welsh Government Civil Emergencies Team, Adferiad the Ceredigion Mental Health Sanctuary service, Gorwelion, Youth Justice services, CAHMS and Wallich.

Development Plans for 2025-26

We have continued to work to develop and strengthen our relationships with partner agencies throughout the Mid Wales region. Our training provision in the area has also increased, ensuring that colleagues in partner agencies have an increased understanding of the issues facing clients who have experienced trauma as a result of rape or sexual abuse. We plan to continue this development work in 2025-2026 and have specifically identified the need for further work with schools, and other educational establishments, to raise awareness of the services offered for children.

Conclusion

The Trustees would particularly like to thank our highly dedicated and skilled team of staff and volunteers who have contributed to the success of Mid Wales Rape Support Centre through 2024-25. We continue to be grateful for the dedication and commitment of all of the staff in Mid Wales, as they deliver the best possible service for our vulnerable clients. The feedback we receive from clients continues to be excellent and demonstrates the good work that is undertaken.

Client comments for this year have included:

'I could not have moved on from what happened to me without New Pathways' support. Knowing you are there makes such a difference.'

'Everyone has been so helpful and it is reassuring to have specialists so close by without having to travel out of the area, which would have been impossible for me.

Work Undertaken and Performance Indicators 2024-25

Clients in service

ISVA Clients: 176

Female / adult: 132

Male / adult: 17

Other / adult: 1

Female / child: 21

Male / child: 5

Adult Counselling Clients: 57

Female / adult: 49

Male / adult: 8

CYP Counselling Clients: 17

Female / child: 13

Male / child: 4

Referrals: 292

Adult: 258

CYP: 34

Fundraising activities

The charity does not carry out any significant fundraising.

Financial review

Principal funding sources

The main funder of our organisation continues to be the Ministry of Justice and the trustees would like to express their warm and continued thanks for the contributions made by the Ministry of Justice and all other funders without whom the objectives of the charity could not be met.

Reserves policy

The Trustees have a policy to hold a level of reserves that they consider suitable to allow the Charity to meet its day-to-day requirements to ensure counselling and advocacy services for its users can be continued without interruption should any funding difficulties (or delays) be experienced. The Trustees have considered the sum of the risks outlined and believe that it is appropriate to maintain free reserves at a level that would support our operations for a six-month period. The 2024-25 targeted reserves were £49,255 (2024: £69,272). The actual free reserves were £18,548. (2024: £17,726)

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

On the formal incorporation of Mid Wales RSC as a Registered Charity and a Company Limited by Guarantee, the Objects and Powers of the Charity were set out in its Articles of Association.

Recruitment and appointment of new trustees

A Committee, consisting of at least four Trustees, is elected at each Annual General Meeting. Those Trustees available for re-appointment and any new nominations are then proposed and seconded and appointed by a simple majority of the remaining members present at the meeting. At year end, Mid Wales RSC had five Trustees.

Organisational structure

Mid Wales RSC Trustees are responsible for determining the strategic direction and policy of the Charity and ensuring good governance. The Trustees are drawn into a variety of professional backgrounds and the range of their experience and knowledge contributes significantly to the work and aims of the Charity.

The Chief Executive is responsible for ensuring that the Charity delivers all services it provides to a high standard, that key performance indicators are being met and for submitting a detailed Chief Executive's Report at Trustee Meetings.

The day to day responsibility for the Charity's provision of service is shared between the Chief Executive and Deputy Chief Executive. They retain overall responsibility for staff management. New Pathways' Head of Finance, Head of Sexual Assault Services and Head of Therapeutic Services also provide additional senior management support to Mid Wales RSC.

A number of counselling supervisors supervise all aspects of the clinical practice of the paid and voluntary counsellors.

Induction and training of new trustees

Trustees are aware of their obligations as Trustees having all received training on the role of trustees and on governance. Trustees are kept fully informed of the service developments and financial position by means of the standing Chief Executive and Finance reports provided at Trustee meetings.

Key management remuneration

New Pathways (the Parent company) set up a remuneration committee in 2014 to consider and report upon the framework and /or policy for remuneration, terms of employment and any changes, including service of contract, remuneration, policy and scope for pension arrangements, basis of bonus and bonus awards; incentive and benefit plans which may not be available to all employees and the targets for any performance related schemes. This policy has been adopted by Mid Wales Rape Support Centre.

Related parties

It is important to good governance that trustees identify all related party transactions and handle any conflicts of interest properly. Our Board of Trustees have acted solely in the interests of the charity and not for private benefit.

We prepare our accounts using the Charities Statement of Recommended Practice (SORP) and are transparent about our transactions with persons and entities closely connected to the charity or our trustees, or senior management. There is a requirement on our Board of Trustees and senior management to disclose any related party transactions or conflicts of interest at regular board meetings and we confirm that there have been none recorded in this period. In 2024-25, trustees were not remunerated for their service to the Charity and claimed no expenses. No other benefits were identified. Trustees did not enter into any transactions with persons or entities that are closely connected to the charity or its trustees or senior management.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The Trustees are responsible for ensuring the charity maintains a comprehensive risk

management strategy and that appropriate actions are taken to manage and

mitigate risks. To this end, a full Risk Register was developed and maintained throughout the year, with oversight given at quarterly Board meetings.

Procedures are in place to eliminate any major risks to which the Charity may be exposed relating to the health and safety of staff, volunteers, clients and visitors to our centre, lone worker safety and client vulnerability.

An indemnity insurance policy covers the Charity and its counsellors from professional risks and protocols ensuring safe authorisation of all financial transactions are in place.

Health & Safety

We operate health and safety procedures that are 'fit for purpose' which keep our staff and clients safe. We utilise external experts to advise and consult with us on health and safety and use an online health and safety management system.

Employees

We believe passionately in supporting our staff to develop and to support their aims in whatever way we can. To this end, we are committed to ensuring that access to

employment opportunities, training, reward and progression provides equality of opportunity for all employees.

The professional support provided by Peninsula in respect of all HR matters has continued to be invaluable to the charity over the year. The Employee Assistance Scheme, a confidential no cost scheme, which is specifically aimed at helping employees to balance the pressure of work with the challenges of home life, has proved to be particularly valuable. The scheme provides emotional and practical support for any employee who wishes to access it.

All staff who work directly with clients have clinical supervision to support their work and their own wellbeing. Supervision for our counselling staff is in line with BACP guidelines.

General Data Protection Regulation (GDPR)

In 2018-19 we put in place appropriate information governance to ensure we comply with the General Data Protection Regulation (GDPR), which were effective from 25 May 2018. We have reviewed every aspect of how we handle information relating to our beneficiaries, supporters and staff, to ensure we are always clear and open about how we handle personal data and are taking necessary measures to keep it safe and secure.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

08209555 (England and Wales)

Registered Charity number

1149321

Registered office

Willow House

11 Church Street

Merthyr Tydfil

CF47 0BS

Trustees

Alison Smith - Chair

Ann Batley -Vice Chair

Tanya Bollen - Treasurer

Graeme Gibson

Vickram Tikkoo

Auditors

Baker Knoyle Audit Limited

Chartered Certified Accountants

Orbit Business Centre

Rhydycar Business Park

Merthyr Tydfil

CF48 1DL

Principal Office

46 Great Darkgate Street

Aberystwyth

SY23 1DE

Bankers

Barclays Bank PLC

High Street

Merthyr Tydfil

CF47 8DL

Solicitors

Geldards LLP

Dumfries House

Dumfries Place

Cardiff

CF10 3ZF

Executive Management Team

Mrs J Stamp Chief Executive

Mr M Wilkinson Deputy Chief Executive

NOTE FROM THE TRUSTEES

The Trustees are also the Directors of New Pathways Family Friendly Therapeutic Centre of Excellence (registered charity number 1126120 and company number 06701013), incorporated in England & Wales. Mid Wales Rape Support Centre is a subsidiary of New Pathways Family Friendly Therapeutic Centre of Excellence.

The parent company has the same principal purpose and activities as the subsidiary. Group accounts are prepared, which incorporate this subsidiary, and are filed at Companies House, under the above parent stated name.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Mid Wales Rape Support Centre 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.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the trustees are aware, there is no relevant information (as defined by Section 418 of the Companies Act 2006) of which the charitable company's auditors are unaware, and each trustee has taken all the steps that they ought to have taken as a trustee in order to make them aware of any audit information and to establish that the charitable company's auditors are aware of that information.

AUDITORS

The auditors, Baker Knoyle Audit Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 4 December 2025 and signed on the board's behalf by:

A Smith - Trustee

Opinion

We have audited the financial statements of Mid Wales Rape Support Centre (the 'charitable company') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement 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.

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 requires us to report to you if, in our opinion:

-	adequate 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; or

-	the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees.

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes 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 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:

- We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our sector experience through discussion with the Officers and other management (as required by auditing standards).

- We had regard to laws and regulations in areas that directly affect the financial statements including financial reporting (including related trade union legislation) and taxation legislation. We considered that extent of compliance with those laws and regulations as part of our procedures on the related financial statement items.

- With the exception of any known or possible non-compliance, and as required by auditing standards, our work in respect of these was limited to enquiry of the Officers.

- We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit.

- We addressed the risk of fraud through management override of controls, by testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion. There are inherent limitations in the audit procedures performed and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it.

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. Our audit work has been undertaken so that we might state to the charitable company's members 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.

Richard Phillips FCCA (Senior Statutory Auditor)

for and on behalf of Baker Knoyle Audit Limited

Chartered Certified Accountants

Orbit Business Centre

Rhydycar Business Park

Merthyr Tydfil

CF48 1DL

5 December 2025

2025

2024

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

-

105,428

105,428

139,565

Other income

-

-

-

-

Total

-

105,428

105,428

139,565

EXPENDITURE ON

Charitable activities

Rape Support and Counselling

-

98,509

98,509

138,545

NET INCOME

-

6,919

6,919

1,020

Transfers between funds

11

822

(822

)

-

-

Net movement in funds

822

6,097

6,919

1,020

RECONCILIATION OF FUNDS

Total funds brought forward

17,726

27,893

45,619

44,599

TOTAL FUNDS CARRIED FORWARD

18,548

33,990

52,538

45,619

2025

2024

Notes

£

£

CURRENT ASSETS

Debtors

8

3,000

3,100

Cash at bank and in hand

277,313

216,640

280,313

219,740

CREDITORS

Amounts falling due within one year

9

(227,775

)

(174,121

)

NET CURRENT ASSETS

52,538

45,619

TOTAL ASSETS LESS CURRENT LIABILITIES

52,538

45,619

NET ASSETS

52,538

45,619

FUNDS

11

Unrestricted funds

18,548

17,726

Restricted funds

33,990

27,893

TOTAL FUNDS

52,538

45,619

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

The financial statements were approved by the Board of Trustees and authorised for issue on 4 December 2025 and were signed on its behalf by:

A Smith - Trustee

Cash flows from operating activities

Cash generated from operations

1

60,673

(297,261

)

Net cash provided by/(used in) operating activities

60,673

(297,261

)

Change in cash and cash equivalents in the reporting period

60,673

(297,261

)

Cash and cash equivalents at the beginning of the reporting period

216,640

513,901

Cash and cash equivalents at the end of the reporting period

277,313

216,640

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)

6,919

1,020

Adjustments for:

Decrease in debtors

100

1,926

Increase/(decrease) in creditors

53,654

(300,207

)

Net cash provided by/(used in) operations

60,673

(297,261

)

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

216,640

60,673

277,313

216,640

60,673

277,313

Total

216,640

60,673

277,313

1.	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.

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.The incorporated charity is registered in England and Wales.

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.

The following specific policies are applied:

Voluntary Income

Voluntary income is income received by way of grants, gifts or donation. These are included in full on receipt unless it is subject to a condition when it is treated as deferred income.

Deferred Income

Income or grants received in advance are held as deferred income and carried forward to future accounting periods to be released when the defined purpose of the work or project have been completed, approved or certified.

Gifts in Kind

Gifts in kind are included in the income and expenditure account where they are applied in carrying out charitable activities, where the company would otherwise have to purchase the donated facility and the benefit is both quantifiable and material. The quantifiable benefit is shown as both incoming and expended resources within the appropriate funds. Where the gift is an asset it is treated as income and taken to stock or fixed assets as appropriate.

The value of services provided by volunteers is not quantified.

Investment Income

Investment income is included when receivable.

Trading Income

Trading Income is recognised when earned.

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 cost related to the category. 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

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes the costs that can be attributed directly to those activities and those costs of an indirect nature necessary to support them.

Governance Costs

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include audit fees, costs relating to the strategic management of the charity, management of assets and organisational administration.

Support Costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs can include back office costs, finance, personnel, payroll and governance costs which support the activities of the charity.

All Expenditure

All expenditure is allocated between the categories of the SoFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned between categories on a basis that fairly reflects their usage.

Tangible fixed assets

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

Freehold property

-

10% on cost

Fixtures and fittings

-

20% on cost

Taxation

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.

Leased assets

Fixed assets acquired under finance leases are included in the balance sheet at historic cost less accumulated depreciation. The present value of future rentals is shown as a liability. Interest payable in each period is charged as an expended resource in proportion to the amount outstanding under the lease. Operating lease rentals are charged as expended resources as incurred.

Tangible assets

Tangible fixed assets are included in the balance sheet at historic cost less accumulated depreciation. Grant receipts which fund fixed asset acquisitions are taken to restricted funds and the appropriate depreciation charge is made against those funds over the expected useful life of the asset.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.

Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist.

2.	DONATIONS AND LEGACIES

2025

2024

£

£

Grants

105,428

139,565

Grants received, included in the above, are as follows:

2025

2024

£

£

Ministry of Justice

70,921

85,564

BBC Children in Need

-

4,501

National Lottery (People & Places)

34,507

49,500

105,428

139,565

3.	SUPPORT COSTS

Governance

Management

Other

costs

Totals

£

£

£

£

Rape Support and Counselling

318

1,565

3,780

5,663

Support costs have been apportioned on a Core cost activity basis and on percentage allocation which is considered appropriate for the charitable activity undertaken.

4.	NET INCOME/(EXPENDITURE)

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

2025

2024

£

£

Auditors' remuneration

3,780

3,600

Pension costs

6,643

5,747

Auditors' remuneration is analysed as follows:

£

£

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

1,890

1,800

Fees payable to the charity's auditors' in relation to other accountancy services provided to the charity

1,890

1,800

3,780

3,600

5.	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.

6.	STAFF COSTS

2025

2024

£

£

Wages and salaries

71,216

71,042

Other pension costs

6,643

5,747

77,859

76,789

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

2025

2024

Service Manager/Trainer

2

2

Support Staff and Administration

1

1

3

3

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

Included within the wages and salaries cost is £6,168 (2024: £5,672) relating to Social Security Costs.

Key Management is included in the parent company.

7.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST

At 1 April 2024 and 31 March 2025

11,410

42,431

53,841

DEPRECIATION

At 1 April 2024 and 31 March 2025

11,410

42,431

53,841

NET BOOK VALUE

At 31 March 2025

-

-

-

At 31 March 2024

-

-

-

8.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

100

Prepayments

3,000

3,000

3,000

3,100

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,146

1,812

Amounts owed to group undertakings

221,829

131,662

Social security and other taxes

-

871

Deferred income

-

34,507

Accrued expenses

4,800

5,269

227,775

174,121

Deferred Income

2025

2024

£

£

Opening Balance

34,507

39.007

Movement in the period

(34,507

)

(4,500

)

Deferred income carried forward

-

34,507

Deferred income represents income received from contributing agencies where the contribution was restricted to a fixed time period project which extends beyond the current financial year. Income is deferred on the basis that the contribution was to the project as a whole, the time period of the project was fully disclosed to the contributing agencies and that time period is certain.

The deferred income carried forward is analysed as follows:

2025

2024

£

£

National Lottery People & Places

-

34,507

-

34,507