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2023-03-31-accounts

Charity registration number: 1106667

Samphire

Annual Report and Financial Statements for the Year Ended 31 March 2023

Samphire

Contents (continued)

Contents (continued)
Reference and Administrative Details 1
Trustees' Report 2
Statement of Trustees' Responsibilities 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 13
Non-statutory pages
Detailed statement of Financial Activities 14 to 16
Analysis of fund movements and balances 17

Samphire

Reference and Administrative Details

Chair

Dominic Howden

Trustees

Joy Poppe Jayne Strange, Treasurer Liza Seed Duane Poppe Martin Burrell Rebecca Sawbridge Miriam Wood Floortje Hoette Dilshad Sharif

Senior Management / Leadership Team

Charlotte Zosseder Director

Julie Lawrence, Finance and Operations manager Indre Lechtimiakyte, Legal & Migrant Support Manager Kay Marsh, Media & Advocacy Lead Iveta Janova, Inclusive Development Officer Elisha Sutton, Post Detention Caseworker Alex Dean, School Co-ordinator

Charity Registration Number

1106667

Principal Office

56 Castle Street Dover Kent CT16 1PJ

Independent Examiner

Stones Accountancy Limited Chartered Accountants 5 North Court Armstrong Road Maidstone Kent

Page 1

MEIS 6JZ Page I

Samphire

Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2023.

Objectives and activities

Objects and aims

The promotion of social inclusion among migrant communities (including those who have experienced immigration detention)

Public benefit

  1. Providing a local network group that encourages and enables members of migrant communities to participate more effectively with the wider community;

  2. Increasing and coordinating opportunities for members of migrant communities to engage with service providers, and to enable those providers to adapt services to address the needs of that community;

  3. Raising public awareness of the issues affecting migrants (including those who have experienced immigration detention).

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Structure, governance and management

Nature of governing document

The Charity is governed by constitution adopted 13 May 2004 and as most recently amended on 29 September 2016.

The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:

......................................... …………………………….. Dominic Howden Jayne Strange Chair Treasurer and Trustee

Page 2

Samphire

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees of the charity on .................... and signed on its behalf by:

......................................... …………………………….. Dominic Howden Jayne Strange Chair Treasurer & Trustee

Page 3

Samphire

Independent Examiner's Report to the trustees of Samphire

I report to the trustees on my examination of the accounts of Samphire for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity trustees of Samphire you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Samphire's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

Since Samphire's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accountants in England & Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of Samphire as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

...................................... Peter O'Donnell Stones Accountancy Limited Chartered Accountants Institute of Chartered Accountants in England & Wales 5 North Court, Armstrong Road Maidstone Kent ME15 6 JZ

Date: 24 July 2023

Page 4

Samphire

Statement of Financial Activities for the Year Ended 31 March 2023

Note Unrestricted
funds
£
Restricted funds
£
Total
2023
£
Total
2022
£
Income and Endowments from:
Donations and legacies 99,449
203,980
303,429
170,540
Investment income
3
-
157
157
25
Total income 99,449
204,137
303,586
170,565
Expenditure on:
Charitable activities (24,274)
(225,328)
(249,602)
(168,119)
Other expenditure
5
(226)
(3,337)
(3,563)
(1,799)
Total expenditure (24,500)
(228,665)
(253,165)
(169,918)
Net income/(expenditure) 74,949
(24,528)
50,421
647
Gross transfers between funds (5,407)
5,407
-
-
Net movement in funds 69,542
(19,121)
50,421
647
Reconciliation of funds
Total funds brought forward 9,762
113,292
123,054
122,407
Total funds carried forward
15
79,304
94,171
173,475
123,054

All of the charity's activities derive from continuing operations during the above two periods.

The funds breakdown for 2022 is shown in note 15.

The notes on pages 7 to 13 form an integral part of these financial statements. Page 5

Samphire

(Registration number: 1106667) Balance Sheet as at 31 March 2023

Note 2023
£
2022
£
Fixed assets
Tangible assets
11
4,761
3,035
Current assets
Debtors
12
3
3
Cash at bank and in hand
13
173,164
123,269
173,167
123,272
Creditors: Amounts falling due within one year
14
(4,453)
(3,253)
Net currentassets 168,714
120,019
Netassets 173,475
123,054
Funds of the charity:
Restricted income funds
Restricted funds 94,171
113,292
Unrestricted income funds
Unrestricted funds 79,304
9,762
Total funds
15
173,475
123,054

The financial statements on pages 5 to 13 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:

......................................... Dominic Howden Chair

......................................... Jayne Strange Treasurer & Trustee

The notes on pages 7 to 13 form an integral part of these financial statements. Page 6

Samphire

Notes to the Financial Statements for the Year Ended 31 March 2023

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Samphire meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

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

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Page 7

Samphire

Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’ meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £300.00 or more are initially recorded at cost.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off
residual value, over their expected useful economic life as follows:
the cost or valuation, less any estimated
Asset class Depreciation method and rate
Office and computer equipment 3 year straight line

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade Creditors

are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Page 8

Samphire

Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2 Income from donations and legacies

Unrestricted
funds
Restricted
Total
General
£
funds
£
funds
£
Donations and legacies;
Donations 12,441
18,995
31,436
Total for 2023 12,441
18,995
31,436
Total for 2022 9,100
161,440
170,540
Grants for 2023 87,008 184,985 271,993

Investment income

Restricted
Total
funds
£
funds
£
Interest receivable and similar income;
Interest receivable on bank deposits 157
157
Total for 2023 157
157
Total for 2022 25
25

Page 9

Samphire

Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)

4 Expenditure on charitable activities

Unrestricted
funds
Restricted
Total
General
£
funds
£
funds
£
3,132
34,711
37,843
17,863
146,233
164,096
3,279
41,816
45,095
-
2,568
2,568
24,274
225,328
249,602
13,466
154,653
168,119
Unrestricted
funds
Restricted
Total
General
£
funds
£
funds
£
3,132
34,711
37,843
17,863
146,233
164,096
3,279
41,816
45,095
-
2,568
2,568
24,274
225,328
249,602
13,466
154,653
168,119
Note
Restricted funds
Staff costs
Allocated support costs
Governance costs
Total for 2023
Total for 2022
5 Other expenditure
Unrestricted
funds
Restricted
Total
Note General
£
funds
£
funds
£
Depreciation, amortisation and other
similar costs
226
3,337
3,563
Total for 2023 226
3,337
3,563
Total for 2022 -
1,799
1,799

6 Analysis of governance and support costs

Governance costs
Restricted
Total
funds
£
funds
£
Independent examiner fees
Examination of the financial statements 2,568
2,568
Total for 2023 2,568
2,568
Total for 2022 2,551
2,551

Page 10

Samphire

Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)

7 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

8 Staff costs

The aggregate payroll costs were as follows:

8
Staff costs
The aggregate payroll costs were as follows:
2023
£
2022
£
Staff costs during the year were:
Wages and salaries 122,282
92,517
Social security costs 28,561
19,045
Pension costs 8,180
5,359
Other staff costs 5,073
2,297
164,096
119,218

No employee received emoluments of more than £60,000 during the year

9 Independent examiner's remuneration

9
Independent examiner's remuneration
2023
£
2022
£
Examination of the financial statements 2,568
2,551
10 Taxation

The charity is a registered charity and is therefore exempt from taxation.

Page 11

Samphire

Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)

11 Tangible fixed assets
Furniture and
equipment
£
Total
£
Cost
At 1 April 2022 6,633
6,633
Additions 5,289
5,289
At 31 March 2023 11,922
11,922
Depreciation
At 1 April 2022 3,598
3,598
Charge for the year 3,563
3,563
At 31 March 2023 7,161
7,161
Net book value
At 31 March 2023 4,761
4,761
At 31 March 2022 3,035
3,035
12 Debtors
2023
£
2022
£
Other debtors 3
3
13 Cash and cash equivalents
2023
£
2022
£
Cash on hand 29
77
Cash at bank 173,135
123,192
173,164
123,269
14 Creditors: amounts falling due within one year
2023
£
2022
£
Trade creditors 1,200
-
Other taxation and social security 701
701
Accruals 2,552
2,552
4,453
3,253

Page 12

Samphire

Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)

**15 ** Funds
Balance at 1 Incoming Resources Balance at 31
April 2022 resources expended Transfers March 2023
£ £ £ £ £
Unrestricted funds
General - Reserve fund 9,762 99,449 (24,500) (5,407) 79,304
Restricted funds 113,292 204,137 (228,665) 5,407 94,171
Total funds 123,054 303,586 (253,165) - 173,475
Balance at 1 Incoming Resources Balance at 31
April 2021 resources expended March 2022
£ £ £ £
Unrestricted funds
General - Reserve fund 14,128 9,100 (13,466) 9,762
Restricted funds 108,279 161,465 (156,452) 113,292
Total funds 122,407 170,565 (169,918) 123,054
**16 ** Analysis of net assets between funds
16 Analysis of net assets between funds
Unrestricted Total funds at 31
funds Restricted March
General funds 2023
£ £ £
Tangible fixed assets 451 4,310 4,761
Current assets 79,554 93,613 173,167
Current liabilities (701) (3,752) (4,453)
Total net assets 79,304 94,171 173,475
Unrestricted Total funds at 31
funds Restricted March
General funds 2022
£ £ £
Tangible fixed assets - 3,035 3,035
Current assets 10,462 112,810 123,272
Current liabilities (701) (2,552) (3,253)
Total net assets 9,761 113,293 123,054

Page 13

Samphire

Detailed Statement of Financial Activities for the Year Ended 31 March 2023

Total
2023
£
Total
2022
£
Income and Endowments from:
Donations and legacies (analysed below) 303,429
170,540
Investment income (analysed below) 157
25
Total income 303,586
170,565
Expenditure on:
Charitable activities (analysed below) (249,602)
(168,119)
Other expenditure (analysed below) (3,563)
(1,799)
Total expenditure (253,165)
(169,918)
Net income 50,421
647
Net movement in funds 50,421
647
Reconciliation of funds
Total funds brought forward 123,054
122,407
Total funds carried forward 173,475
123,054

This page does not form part of the statutory financial statements. Page 14

Samphire

Detailed Statement of Financial Activities for the Year Ended 31 March 2023 (continued)

Total
2023
£
Total
2022
£
Donations and legacies
Donations and legacies 31,436
87,481
Grants, including capital grants 271,993
83,059
303,429
170,540
Investment income
Interest on cash deposits 157
25
157
25
Charitable activities
Multi Cultural Festival costs (7,124)
(9,748)
Legal project (5,672)
(239)
Wages and salaries (149,507)
(92,517)
Staff NIC (Employers) (1,336)
(19,045)
Staff pensions (Defined contribution) - pension scheme 1 (8,180)
(5,359)
Recruitment Expenses (3,796)
(1,739)
Staff training (1,277)
(558)
Phone cards (2,334)
(2,081)
Ex-Detainee Project (284)
(34)
Ex-Detainee - Emergency Food & Accommodation (2,973)
(3,449)
Ex-detainee expenses (276)
(952)
Ex-Detainee - Travel (63)
(339)
Ex-Detainee Conference (6,631)
-
EX-Detainee Christmas Appeal (735)
(950)
Ex Detainee Activities (3,463)
(410)
Community champion project (6,023)
(935)
Napier Barracks (BLF) (2,265)
(1,843)
Rent (5,569)
(5,983)
Rates (470)
(572)
Water rates (19)
(187)
Light, heat and power (1,506)
(1,483)
Insurance (1,817)
(682)
Repairs and maintenance (2,365)
(294)
General maintenance -
(49)
Telephone and fax (2,621)
(2,195)
Computer software and maintenance costs (8,256)
(6,114)
Printing, postage and stationery (1,900)
(1,307)
Hire of plant and machinery (Operating leases) (1,397)
(1,296)
Sundry expenses (1,049)
(1,591)

This page does not form part of the statutory financial statements. Page 15

Samphire

Detailed Statement of Financial Activities for the Year Ended 31 March 2023 (continued)

Total
2023
£
Total
2022
£
Cleaning (817)
(738)
Travel and subsistence (3,112)
(1,079)
Advertising and marketing (77)
-
Staff entertaining (allowable for tax) (1,872)
(786)
Consultancy fees (5,103)
(158)
Legal Fees (7,145)
(847)
Bank charges -
(9)
Accountancy fees (2,568)
(2,551)
(249,602)
(168,119)
Other expenditure
Depreciation of office equipment (3,563)
(1,799)
(3,563)
(1,799)

This page does not form part of the statutory financial statements. Page 16

Samphire

Analysis of movement in funds for the Year Ended 31 March 2023

Funder
Category
Transferred
Emergency Sup. & Phone
Cards
Transferred
Emergency Support
Transferred
Community Engagement
Transferred
IT/Software
Transferred
Ex detainee
Dover DC
MCF 2020
BLF
BLF RESERVE
Kent Community
Organisation
Emergency Support
Stephen Clarke 19965
Emergency Support
AB Charitables
Un restricted
Henry Smith
Community Engagement
Hilden Trust
Community Engagement
DDC Roma
Community Engagement
ARM Trust
Community Engagement
Blue Thread
Community Engagement
KCF-Brook
Community Engagement
DDC - Lantern
Community Engagement
Trusthouse
Community Engagement
KCF - Port of Dover
Community Engagement
Tesco Groundworks
Community Engagement
Dischma
Community Engagement
Souter
Community Engagement
Garfeld Weston
Community Engagement
Allen & Overy
Legal
KCF Lawson
Endownment
Legal
Justice Together
Legal
BLF Underspend
Ex Detainee
Misacellaneous
Ex Detainee
PHT
Ex detainee
PHT 8963
Ex Detainee
Allen lane
Director Salary
Colyer Ferguson
Finance Manager Salary
Woodward Trust
Core Costs
Lottery
Lottery
Lottery
Lottery Underspend
Misacellaneous
General Salaries
Gibbons Family Trust
Thanet School
Hilden Trust
Schools
KCF
Kent School
FUN
D ID
0
1
2
3
4
5
6
11
12
13
30
31
32
34
35
36
37
38
39
40
41
50
51
53
70
72
75
76
90
91
93
95
95
96
100
101
102
Openin
g
Balance
1,045.29
274.06
3,528.06
2,433.72
200.00
410.00
35,000.00
419.00
144.40
13,709.03
2,963.59
1,042.61
1,163.66
4,209.17
3,085.00
15,189.72
1,083.49
178.43
2,167.38
3,212.96
5,230.44
3,077.70
116.48
-
15,475.09
-
100.29
6,476.89
1,218.11
Receiv
ed
12,441.19
-
87.50
-
-
6,000.00
10,045.03
-
-
-
-
-
-
5,000.00
36,122.00
5,000.00
2,898.27
10,000.00
11,000.00
1,000.00
2,000.00
2,400.00
10,000.00
7,000.00
-
42,899.50
-
-
1,500.00
1,500.00
-
5,000.00
-
131,535.4
0
-
-
-
-
-
Transf
ers
379.36
(274.06)
(2,182.66
)
(200.00)
1,770.81
12,777.5
0
(419.00)
(144.40)
875.39
-
-
(10,000.0
0)
1,369.45
(2,542.53
)
(1,820.32
)
(535.72)
(178.43)
(3,077.70
)
(116.48)
5,536.90
(1,218.11
)
Spent
6,312.84
-
1,432.90
2,433.72
-
8,180.81
1,478.00
-
-
14,257.61
2,963.59
1,042.61
957.14
1,879.23
4,973.66
217.18
4,267.72
-
-
-
-
-
-
3,998.84
1,264.68
34,217.00
547.77
(0.00)
3,362.32
3,461.27
4,999.92
4,999.92
-
124,658.9
6
15,475.09
(457.91)
-
6,182.66
-
Closin
g
Balanc
e
7,553.00
-
-
-
-
-
56,344.53
-
-
326.81
-
-
206.52
3,120.77
21,148.34
4,782.82
-
10,000.00
11,000.00
1,000.00
2,000.00
2,400.00
10,000.00
4,667.80
-
23,872.22
-
0.00
305.06
1,251.69
230.52
0.08
-
6,876.44
-
5,994.81
100.29
294.23
-

This page does not form part of the statutory financial statements. Page 17

123,154.5 303,428. 253,107. 173,475. 7 89 - 53 93

This page does not form part of the statutory financial statements. Page 17