The trustees present their annual report and financial statements for the year ended 31 March 2026.
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 constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) 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)".
THE TRUSTEES
The Trustees who served the charity during the period were as follows:
Lynsey Fitzpatrick- appointed 2/12/2016
Shirley Ferrier- Treasurer appointed 7/11/2022
Lynn McMurchie- Secretary appointed 7/11/2022
Donna Fisher- Chair appointed 7/11/2022
Angela Green- appointed 28/5/2025
We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.
The Differences we want to Make
The following outcomes are based around the three core activity areas outlined above.
1. Services and Support for Survivors.
The safety, wellbeing and wider needs of people in Dumfries & Galloway who have experienced any form of sexual violence are met through access to safe, quality assured, trauma informed support.
People who have experienced sexual violence feel safer and more supported to report to the police and seek justice.
2. Prevention and Education
People in Dumfries & Galloway have increased awareness and understanding of gender-based violence where it relates to healthy relationships and consent and are better informed to challenge the myths and stigma associated with survivors of sexual violence.
Organisations across the wider public protection and health and social care partnerships in Dumfries and Galloway are aware of the range and impact of all forms of sexual violence and the role that DGRC&SASC as a specialist service can play in supporting and improving responses for survivors within a whole system approach.
3. Effective Leadership and Governance
We practice leadership, which is transparent, accountable, collaborative and informed by our values.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
ACHIEVEMENTS AND PERFORMANCE
2025-2026 Statistics taken from OASIS secure case management reporting system:
During this period DGRC&SASC supported a total of 234 survivors across all areas of our service.
TRAINING AND DEVELOPMENT
Staff & Volunteer Training Completed in reporting period.
All staff and board members received updated Adult Support & Protection (ASP) training at our annual development event- facilitators cited below*.
St Mary’s Annual Conference
Developing your trauma skilled practice 3- Mental Health
Transforming Connections Trauma Training
Substance Abuse Trauma Training
Misogyny and Social Media Training
Battle Scars Self-harm Training
Battle Scars Eating Disorder Training
D&G Public Protection -Domestic Abuse Conference
D&G Public Protection- White Ribbon Train the Trainer
NSPCC- Radicalisation Training
Consent and the Sex Industry- Women’s Support Project CSE Aware
Facilitating Disclosures of Selling Sex Training- Women’s Support Project CSE Aware
Sexual Violence in Mainstream Pornography- Prof. Fiona Vera Gray
Language Line Translation Service Training
Training/development events and input from our team to outside agencies/community
16 days of Activism Reclaim the Night march November 2025
Input from DGRC&SASC – Assisting VAWG Partnership to deliver White Ribbon Training. Roll out of our Understanding the Manosphere & Incels Training across the local partnership.
Development Event – staff/board with input from the following external agencies NHS Sexual Health, Sleeping Giants, *D&G Adult Services Social Work, Rape Crisis Scotland and Leah Irving Reiki Sound & Wellbeing practitioner.
FINANCIAL REVIEW We have a presence on the following strategic groups:
LA = Local Authority
Violence Against Women and Girls Partnership - VAWG sub-committee-LA
Community Justice Partnership-LA
Public Protection Partnership – Learning & Development sub-committee-LA
Sexual Harm Strategy Group-Police Scotland
GBV Steering Group-NHS
Women’s Health Steering Group- NHS
Dumfries & Galloway Forensic Services steering group- SARCS Development -NHS
Third Sector Dumfries & Galloway Health & Social Care Forum; with links to Integrated Joint Board and Community Planning
Rape Crisis Scotland (RCS) Managers Network
Homeless Protocol Domestic Abuse Working Group-LA
RCS National Sexual Violence Prevention Forum
PLANS FOR FUTURE PERIODS
During the year we aim to:
1. Continue to support survivors of sexual violence and their non-abusing partners, family, and friends.
2. Robustly pursue adequate funding to ensure long-term sustainability.
3. Continue to align service provision with Rape Crisis Scotland National Service Standards and Scottish Government Equally Safe framework.
4. Continue to develop strategies that allow for better region-wide reach of the service and to support long-term sustainability.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
Funding in 2025/26 from the following sources:
Scottish Government- Delivering Equally Safe Fund
Dumfries & Galloway Council
NHS Dumfries & Galloway
Scottish Government Children, Young People and Families- Early Intervention Fund via Rape Crisis Scotland – National Sexual Violence Prevention Project
Scottish Government VCAF via Rape Crisis Scotland- National Advocacy Service
Salient Features of the Accounts:
Expenditures were met fully from funding during the year and the respective surpluses on the unrestricted and restricted funds respectively were added to reserves and carried forward.
Payment to Trustees: No Trustees are employed by the organisation.
D1 covers travel expenses in relation to the paid jobs (not trustee duties).
We cover the whole of Dumfries & Galloway from Stranraer in the West to Gretna and Langholm in the East. Travel is paid at 45p per mile.
Financial Position: The Trustees are satisfied with the financial standing of the Centre.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
The charity is a company limited by guarantee
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:
ANNUAL OVERVIEW: SERVICE DELIVERY, STRUCTURE, GOVERNANCE AND MANAGEMENT
Dumfries and Galloway Rape Crisis and Sexual Abuse Support Centre (DGRC &SASC) is a registered Scottish charity which provides free, confidential, trauma-informed support to anyone over the age of 12 who has experienced any form of sexual violence, at any point in their life. Our reach includes support for non-abusing family members, partners or friends affected by someone else’s experience. As well as emotional support, we provide advocacy and support to anyone who has reported or is thinking about reporting to the police. Our justice advocacy practitioners support individuals at every stage of the criminal justice process, from giving their initial statement and in court support, through to the conclusion of the process and support beyond. Support is normally provided in multiple locations, including the centre; at the service user’s home; other suitable and accessible venues. Survivors can self-refer, and referrals are also accepted from family and friends; Primary Care practitioners; Social Work; NHS General and Mental Health services; addiction agencies; Criminal Justice; Police; Housing Support providers; Education; Housing and other voluntary agencies.
A key outcome from our February 2026 learning and planning event is to review our 5-year strategic plan. Our first strategic plan was produced in 2020, after a period of organisational change and restructure. All Staff, Managers and The Board, reviewed our achievements over the last 5 years and close this version. All Staff, Managers and The Board worked together to refresh our strategic statements and our strategic plans for the next 5 years. Our ethos and core work remain the same and we have built the new strategy on this foundation. Our new strategic plan will feed into our operational delivery plan which will be monitored by the management team and board to ensure that we are making progress towards our outcomes for the period of our plan.
The following three core activity areas help us structure our work. These help us to achieve outcomes for each of our stakeholder groups, as well as helping us to deliver our mission and vision. More details of the activities we run under each heading can be found in our Operational Delivery plan.
Services and Support for Survivors
Providing a wide range of specialist, trauma-informed survivor-focussed services; where, when, and how they need them.
Prevention and Education Delivering a range of engaging and educational workshops in schools and colleges and activities in the wider community. Working with partner agencies to raise awareness of and tackle the issues surrounding gender-based and sexual violence.
Effective Leadership and Governance
Ensuring the positive impact of DGRC&SASC through effective business support and planning, financial management and development opportunities for our Board and staff.
The DGRC and SASC Board of Trustees welcomed a new Trustee who joined us at the beginning of this 25/26 year. Whilst our new pay scale now enables a light touch to pay award; The Board have taken the next step to review our Compensation and Benefits as well as Contract of Employment. The Board and management team have now implemented an updated Contract of Employment that reflects current need to attract, retain and recognise the right staff.
The changes implemented include derisked sick pay obligations, options to support staff wellbeing and retention and focus on pensions take up. This process also included updated job titles to align to similar RC jobs across Scotland. We are delighted that our staff have responded well to updated contracts and have embraced full take up of pensions.
The Board have continued their own learning and development, and we all appreciate our annual training event in February.
The trustees' report was approved by the Board of Trustees.
I report on the financial statements of the charity for the year ended 31 March 2026, which are set out on pages 8 to 18.
It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and to state whether particular matters have come to my attention.
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the financial statements.
In the course of my examination, no matter has come to my attention
1. which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with Section 44(1)(a) of the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006, and
to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the Charities Accounts (Scotland) Regulations 2006
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Dumfries & Galloway Rape Crisis & Sexual Abuse Support Centre Limited is a private company limited by guarantee incorporated in Scotland. The registered office is 7 Church Crescent, Dumfries, Dumfries and Galloway, DG1 1DF.
The financial statements have been prepared in accordance with the charity's constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) 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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
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.
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.
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.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
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.
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.
There were no disclosable related party transactions during the year (2025 - none).