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 T1￿fl￿G. 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 fO￿ard 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