Charity Tegistrdtion number.. 1106667 Samphire Annual Report and Financial Stateinents for the Year Ended 31 Marcli 2024 Chartered Accountants
Samphire Contents (continued) Reference and Administrative D¢tails Trustees, Report Statement of Trustees, Responsibilitie5 Independent Examiner's Report Siateinent of Financial Activities Balance Sheet Notes to the Financial Statements 7t0 13 D¢tailed statement of financial activities 14
Samphire Reference and Administrative Details Chairman Caroline Howden Trustees Floortje Hoette Jayne Strangye, Treasurer Dominic Howden Miriam Wood Charity Registration Number 1106667 Principal Office 56 Castle Street Dover Kent CT16 IPJ Independent Ex8miner BizNav Chilrtered Accountants 5 Nortl) Court Aniistrong Road Maidsione Keiit ME156JZ Page I
Samphire Trustees, Report The truslees presenl the annual report together with the financial statements of Ihe charity for the year ended 31 March 2024. Objective5 and gctivities Objecls aiid alnLS The promotion of social inclusion among migrant communities (including those who have experienced immigration delenlion) Publlc beiiefll l. Providing a local network group that encourages and enables members of migrant communilies lo participate Inore effectively with the wider coinmunity: 2. Increasing and coordinating opportunilies for members of migrant commuiiities to engage with service providers, and lo enable those providers to adapt services to address the needs of that community,. 3. Raising public awareness of the issues affecting migranls (including Ihose who have experienced immigration detention). The trustees confirni that they have complied with the requirements of section 17 of the Charities Act 201 I to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. Structur¢* governance And management Nalure ofxoveriilng docuiiieiil The Charity is governed by constitution adopied 13 May 2004 and a5 most recently amended on 29 Sepiember 2016. The annual report was approved by the trustees of the charity on .................... and signed on its behalf by: Caroline Howden Chainnan and trustee Jf4YN Page 2
Samphire Statement of Trustees, Responsibilities The trustees are responsible for preparing the truslees, 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 stateinents for each financial year ivhich give a true and fair view of the state of affairs of the charity and of the incoTning resource5 and application or resources of the charity for that period. In preparing these financial 5tatemen15, the Iru5tee5 are required to.. selecl suitable accounting policies and then apply them consist¢ntly' observe the methods and principles in the Charities SORP. make judgeinents and estimates that are reasonable and prudent; slate wheil)er applicable accounting standards have been followed. subject to any mal¢rial departures disclosed and explained in the financial Statements. and prepare Il)e financial statements on the going concern basis unless it is inappropriate to presume that the charity Ivill coiilinue in business. The trustees are responsible for keeping proper accounting records Ihat disclose with reasonable accuracy at any tiiiie the financial position of the charity and enable them lo ensure that the financial statements comply with Ihe Charities Act 201 l. Ihe Charities (Accounts and Reports) Regulations 2008, and the provisions of the constiluiion. The Irustecs are also responsible for safeguarding the assels of lh¢ charity and hence for 13king reasonable steps for Ilie prcvenlion and deteclion of fraud and other irreg)ularilies. The trustees are responsible for the mainlenance and integrity of the corporate and financial informalion included on ihe charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Contingent Liability At 31 March 2024 the charity has a contingent liability estimated at £26,000 in relation to a legal case Approved by the truslee5 of the charity on 51h December 2024.. and signed on its behalf by.. Caroline Howden Chairman and Trustee S T1flG. É 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 2024. Responsibilities and basis of report As the charity trustees of Samphire you are responsible for the preparation of the accounts in accordance with the requir¢Inents of the Charili¢s Act 2011 ('the Acl,). I report in respect of my examination of the Samphire's accounts carried out under seclion 145 of the 201 l Act and in carrying out my exaininalion I have followed all the applicable Directions given by ihe Charity Commission under section 145(5)(b) of the Act. Independent examiner's statement Sii)ce Sainphire's gross income exceeded £250.000 your examiner musl be a member of a body listed iii section 145 of the 201 l Act. I confirn) that l am qualified to undertake ihe examination becaus¢ l am a member of Institute of Chartered Accountants in England & Wales, which is one of the listed bodies. I have completed my examination. I confirni that no material Tnatters have come to my attention in connection with the examination giving me cause to believe that in any material respect: l. accounting record5 were not kept in respect of Samphire as requir¢d by section 130 of the Act; or 2. the accounts do not accord with those records. or 3. the accounts do not coinply with Ihe accounting requirements concerning the forin and content of accounts sel out in Ihe Charities (Accounts and Reports) Regulations 2008 other than any requireiiienl that the accounts give a 'lrue 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 lo which attention should be drawn in this report in order to enable a proper understanding of the accounls to b¢ reached. Peter O'Donnell BizNav Cliartered Accountants Institute of Chartered Accountants in England & Wales 5 North Court Annstrong Road Maidstone Kent ME15 6 JZ Dale.. 5 December 2024 Page 4
Samphire Statement of Financial Activities for the Year Ended 31 March 2024 Unrestricted Restricted funds funds te Total Total 2024 2023 Income and Endowments from: Donations, legacies and grants Investsneiit income 67,699 238,814 605 306.513 2,016 308,527 303.429 157 Total income 69,109 239,419 303,586 Expenditure on: Charitable activities {93,980) (229,366) (323.346) (249,602) (226) (2,378) (2.604) (3,563) (94,206) {231,744) (325,950) (253,165) (25,096) 7,675 (17,423) 50,421 i 0,000 ( i 0,000) Other expenditure Total expenditure Net incoine/{expendilure) Gross transfers between funds Net moveinent in funds (15.096) (2.325) (17,423) 50,421 Reeoncililltion of funds Total funds brought fOard 79,304 94.171 173,475 156,054 123,054 Total funds carried forward 64.208 91.846 173,475 All of the charity's activities derive from continuing operations during Ihe above two periods. The funds breakdown for 2023 is shown in note 15. The notes on pages 7 to 13 forni an integral part of these financial statement5. Page 5
Samphire (Registration number: 1106667) Balanee Sheet as at 31 March 2024 Note 2024 2023 Fixed assets Tangible assets Current assets 3,439 4.761 Debtors 12 Cash ai bank and in hand 13 155,057 155,057 (2,442) 173,164 173,167 (4,453) Creditors.. Amounts falling due within one ye8r 14 Net current assets 152.615 156.054 168,714 173,475 Net assels Funds of the charity: Restricted funds 91,846 64,208 156,054 94,171 79,304 173,475 Unreslricled funds To¢81 funds 15 The financial staleinents on pages 5 to 13 were approved by the truslees, and aulhorised for issue on and signed on their behalf by.. Caroline Howden Chairman and trustee Jayne Strange Trustee & Treasurer The notes on pages 7 to 13 forn) an integral part of these financial statements. Page 6
Samphire Notes to the Financial Statements for the Year Ended 31 March 2024 l Aceounting policies Statement of compliance The financial slalements have been prepared in accordance with the second edition of the Charities Statemenl of Recommended Praclice 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 Sainphire Ineets tl)e definition of a public benefit entity under FRS 102. The accounts (financial statemenis) have beeii prepared ui)der the historical cost convention with items recognised at cost or transaction value unless othenyise slated in the relevant note(s) to these accounls. Income and endowments Voluntary income including donations, gifts. legacies and grants that provide core fundingy or are of a general nulure is recognised when the charity has enlitlemenl to the income. il is probable ihai the income will be received and 11)e ainount can be measured with sufficient reliability. D(iiiatl()iiJ aiicl legacles Donations and legacies are recognised on a receivable basi5 when receipt is probable and the amounl can be reliably measured. GraiiÉ.s recelvable Grants are recognised when the charity has an entiilernent to the funds and any conditions linked io the granls have been mel. Whcr¢ perforniance conditions are altach¢d to the grant and are yet to be mel. the incorne is recognised as a liability and included on the balance sheet as deferr¢d income to be released. liive.Fiiiieiil liic()nie Dividends are recogni5ed once the dividend has been declared and notification has been received of the dividend due. Expenditure All expendilure is recoLynised once there is a legal or constructive obli&yation to that expenditure, il is probable settlement is required and the amount can be measured reliably. All costs are allocated lo (he applic<ible expenditure heading that aggregFate similar costs to thal category. Where costs cannot be directly allributed to particular headings they have been allocated on a basis consislent wilh the use of resources, wilh central staff costs allocated on the basis of tiine spenl, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocal¢d based on the spread of staff costs. Cliftrllable aclivilies Charitable expenditure comprises those costs incurred by Ihe 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 tlie 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
Sarnphire Notes to the Financial Statements for the Year Ended 31 March 2024 (continued) Governance costs These include the costs attributable lo the charity's compliance with conslitulional 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 I Schedul¢ 6 of th¢ Finance Act 201 O and therefore it nieets the definition of a charitable Company for UK corporation purposes. Accordingly, the charity is potentially exeinpt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part I l of the Corporation Tax Aci 2010 or Section 256 of ihe Taxalion of Chargeable Gains Aci 1992, to the ext¢nt thal such income or gains are applied exclusively to charilable purpose5. Tangible fixed assets Individual fixed assets costing £300.00 or more are initially recorded al c051. 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: Asset class Officc and computer equipment Depreelatlon method and rate 3 year straibl)I l ine TrRde debtor5 Trade debtors are amounts due from cuslomers 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 ainortised cost using the effeclive interest method. less provision for impairment. A provision for ihe impainnent of trade debiors is established when there is objLctive evidence that the charity will noi be able lo Collect all amounts due according to tlie original terms of the receivables. CHsh and eash equivalents C1< sh and ca511 equivalents comprise cash on hand and all deposits, and other short-terni highly liquid inveslments that are readily convertible to a known amount of cash and ar¢ subject lo an insignificant risk of change in value. Trade creditors are obligations to pay for goods or services that have been acquired in ihe ordinary course of business froin 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 settlemenl of the creditor for at least twelve months after the reporting date. Ir there 15 an unconditional right to defer settlement for ai least twelve months after the reporting date, Ihey are presented as non-current liabilities. are recognised initially at the transaction pric¢ and subsequently measured at amortised cost using the effective interest Inethod. Page 8
Samphire Notes to the Financial Statements for the Year Ended 31 March 2024 (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 fund5 are those donated for use in a particular ar¢a or for specific purposes. the use of which is restricled to that area or purpose. Pensions and other post retirement obligations The charity operales 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 construclive obligation to pay further contributions even if the fund does not hold sufficient assels lo pay all employees the ben¢fils relating lo einployee service in the current and prior periods. Contributions to defined contribution plans are recognised in the Statement of Financial Activitie5 when they are due. If contribution payinents exceed thc contribution due for service, the excess is recobinised as a prepayment. 2 Income from dongtions, leg8cies and grants UDrestrlcted funds General Reslrieted funds Total funds Grants received Donation5 Charilable Activilies 60,015 7.384 300 235,676 3,138 295,691 10,522 300 TotAI for 2024 67,699 238,814 306,513 Total for 2023 99.449 204,137 303,586 3 Investment income Unrestricted fund5 General Restricted funds Total funds Interest receivable and siinilar income. Interest receivable on bank deposits 605 2,016 Tot81 for 2024 605 Total for 2023 157 157 Page 9
Samphire Notes to the Financial Statements for the Year Ended 31 March 2024 (continued) 4 Expenditure on eharitgble aetivities Unrestricted funds General Restricted funds Total fund5 Note Allocaled support cosls Governance costs 94,206 229.543 323,749 2,201 Total for 2024 94,206 231744 325,950 Total for 2023 225 328 249,602 S Other Expendlture UDrestrlcted funds General Restricted funds Total fund5 Note Depreciation, amortisation and other similar costs 226 2,378 2.604 Total for 2024 226 2,604 Total for 2023 226 3,563 6 Analysis of governance and support costs Unrestricted funds General Restricted funds Total fund5 Note Independeiil examiner fees Exainination of the financial statements 2,201 2,201 Total for 2024 2,201 Total for 2023 2,568 Page 10
Samphire Notes to the Financial Statements for the Year Ended 31 March 2024 (continued) 7 Trustees remuneration and expenses No trustees, nor any persons connected with ihem. have received any remuneration from the charity during the year. No trustees have received any reimbursed expenses or any other benefits froin the charity during the year. 8 Staff costs The aggregaie payroll costs were as follows.. 2024 2023 Stoff costs durlng the year were: Wages and salaries Social secui'ily Costs Pei)sion costs Other staff cosls 209,042 12.632 11.863 149,507 1,336 8,180 5,073 164 096 239 142 No employee received emoluments of more than £60,000 during ihe year 9 Independent examiner's remuneration 2024 2023 Exainination of the financial slateinents 10 T8xation The charity is a registered charity and is therefore exempl from taxation. Page I
Samphire Notes to the Financial Statements for the Year Ended 31 March 2024 (eontinued) I l Tangible fjxed assets Furniture 8nd equipment Total Cost Al l April 2023 Additions 11,922 1.282 11,922 1.282 At 31 March 2024 13.204 Depreciation At l April 2023 Charge for the year 7,161 2.604 7,161 At 31 March 2024 9.765 9.765 Net book value At 31 March 2024 3.439 3,439 Al 31 March 2023 4.761 4,761 12 Debtors 2024 2023 Other debtors 13 Cash and eash equlvalents 2024 2023 Cash on hand Cash at bank 52 155,005 155,057 29 173,135 173 164 14 Creditors: amounts falllng due within one year 2024 2023 Trade creditors Other taxation and social security A¢crua15 1,200 701 2,552 4,453 2,442 Pag¢ 12
Samphire Notes to the Financial Statements for the Year Ended 31 March 2024 (continued) IS Funds Balance at I April 2023 Ineoming resources Resource5 expended Balance at 31 March 2024 Transfers Unrestricted funds General - Reserve fund 79,304 69.110 (94.206) 10.000 64,208 Re5trieled funds 239419 231.744 iooooj 91,846 Total funds 173 475 Balance at I April 2022 308,529 Incoming resources 325.950 Resources expended 156,054 Balance at 31 March 2023 Transfers Unrestricted funds General - Reserve fund 9,762 99,449 (24,500) (5,407) 79,304 Restricted funds 113292 204 137 228 665 94,171 Total funds 123 054 303 586 253 165 173,475 16 Analysis of net assets between funds Unrestricted funds General Total funds at 31 March 2024 Restricted funds Tangible fixed asset5 Current assets Current liabilities 225 63,983 3,214 91,704 3,439 155,057 Total nel assets 64.208 UDre5trieted funds General 156,054 Tothl funds Ht 31 March 2023 Restrleted funds Tangible f5xed assets Current assels Current liabilitie5 451 79,554 701 4,310 93,613 3,752 4,761 173.167 Tolal net a55els 173,475 Page 13
Samphire Detailed Statement of Financial Activities for the Year Ended 31 March 2024 Total 2024 Total 2023 Incottje And Endowmenls from: Donations and legacies {analysed below) Investment income (analysed below) 306,513 303,429 157 Total income 308,527 303 586 Expenditure on: Charitable activitie5 (analy5ed below) Olher expenditure (analysed below) (323,346) (249,602) Tolal expenditure 325.950 253,165 Nel income /(Expenditure) Net movement in funds (17,423) 50.421 Reconciliation of funds Total funds broughi forward 173 475 123,054 Total funds carried forward 156054 173,475 This page does not forn] part ofthe statutory financial statements. Page 14
Samphire Detailed Statement of Financial Activities for the Year Ended 31 March 2024 (continued) Total Total 2024 2023 Doiialloiis and legacles Donations and legacies Grants, including capital grants Charitable Activities 10,522 295,691 300 31,436 271.993 306,513 303,429 liive.sliiieiii liicome Interest on cash deposits 2,016 157 Cliarlkahle ncllvllle.I Multi-cultural Festival costs Legal project Wages and salaries Staff NIC (Eniployers) Staff pe115ions (Defined contribution) - pension scheme I Human Resources (9,656) (5,370) (209,042) (12,632) (11,863) (4,171) (220) {1.214) (2,828) (3.466) (151) (7,004) (114) (87) (6,660) (7,124) (5,672) (149,507) (1,336) (8,180) Recruitineiil Expense5 Staff training Phone Cards (3,796) (1,277) (2,334) Steerin&y Group Data Ex-Delain¢¢ Project Ex-Delainee - Emergency Food & Accommodation Ex-detainee expenses Ex-Delaine¢ - Travel Ex-Detainee Conference EX-Detainee Christinas Appeal Ex Detainee Activities Community champion project Roma Community Engagement Napier Barrack5 (BLF) Rent (284) (2,973) (276) (63) (6,631) (735) (3,463) (6.023) {2,441) (1,683) (3.899) (5.096) (688) (138) (2,265) (5,569) (470) (19) Rates Water rates This page does not forni part of the statutory financial slatemenls. Page 15
Samphire Detailed Statement of Financial Activities for the Year Ended 31 March 2024 (continued) Light, heat and power Insurance (1.645) (3,480) (2,708) (3.612) (8,436) (1,331) (1,630) (1,561) (499) (2,209) (3,975) (579) (549) (33) (452) (23) (2,201) (323,346) (1,506) (1.817) {2,365) (2,621) (8,256) (1,900) (1.397) (1,049) (817) (3,112) (77) (1,871) (5,103) (7,146) Repairs and maintenanc¢ Telephone and internet access Coinputer software and maintenance costs Printing, postage and stationery Hire of plant and machinery (Operating leases) Sundry expenses Cleaning Travel and subsistence Advertising and markeling Staff eiitertaining and refreshinents Consuliancy fees Legal Fees Professional fees Bank charges Accountancy fees (2,568) (249.602) Ollier e.Ypeii(Illiire Depreciaiioi) of office equipment Depreciation of office equipment Depreciation of office equipment (907) (1,471) (226) (2,604) (1,866) (1,471) (226) (3,563) Thts pagye does not fonn part of the statutory financial statements. Page 17