REGISTERED CHARITY NUMBER: 1165043
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
FOR
STRATFORD UPON AVON AND DISTRICT SAMARITANS
Murphy Salisbury Limited Chartered Accountants Celixir House Stratford Business and Technology Park Stratford-upon-Avon Warwickshire CV37 7GZ
STRATFORD UPON AVON AND DISTRICT SAMARITANS
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
| Page | |||
|---|---|---|---|
| Reference and Administrative Details | 1 | ||
| Report of the Trustees | 2 | to | 4 |
| Independent Examiner's Report | 5 | ||
| Statement of Financial Activities | 6 | ||
| Balance Sheet | 7 | ||
| Notes to the Financial Statements | 8 | to | 13 |
| Detailed Statement of Financial Activities | 14 | to | 15 |
STRATFORD UPON AVON AND DISTRICT SAMARITANS
REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2023
| TRUSTEES | Ms C Compton (Secretary) (resigned 25.10.22) |
|---|---|
| J R W Best (resigned 8.12.22) | |
| Mrs V Von Malachowski | |
| C Feltham | |
| M A Pritchard-Jeffs | |
| M F Stapley (Treasurer) | |
| E Cook (appointed 1.9.22) | |
| J Watson (Secretary) (appointed 1.9.22) | |
| PRINCIPAL ADDRESS | Tyler House |
| Tyler Street | |
| Stratford upon Avon | |
| Warwickshire | |
| CV37 6TY | |
| REGISTERED CHARITY | 1165043 |
| NUMBER | |
| INDEPENDENT EXAMINER | Murphy Salisbury Limited |
| Chartered Accountants | |
| Celixir House | |
| Stratford Business and Technology Park | |
| Stratford-upon-Avon | |
| Warwickshire | |
| CV37 7GZ |
Page 1
STRATFORD UPON AVON AND DISTRICT SAMARITANS
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023
The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity's main objects and activities are:
a) To ensure anyone experiencing feelings of distress or despair, which may include suicidal thoughts or self-harm, has access to confidential emotional support at any time of the day or night in order to improve their emotional health and to reduce the incidence of suicide;
b) To promote a better understanding in society of suicide, suicidal behaviour and the value of expressing feelings which may otherwise lead to suicide or impaired emotional health; and
c) To collaborate with and support Samaritans Central Charity and its affiliated branches in fulfilling these objects.
d) To provide space for like-minded charities and local community groups within the Tyler House Community Hub.
Public benefit
The Trustees confirm that they have complied with their duty under Section 4 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit.
Volunteers
At 31 March, 2023 there were 149 members of Stratford Samaritans Charity, 105 Listening Volunteers providing emotional support to people who contact the Charity by phone, email, online chat. We have 18 Support Volunteers who help with roles such as fundraising, Outreach, bookkeeping, IT and publicity.
Volunteers answered almost 20,000 phone calls, replied to around 2,000 emails, responded to 670 online chats and collectively gifted nearly 17,300 hours of their time to support callers in need. This equates to around £233,000 if monetarist at median average national income of £13.50.
In additional to listening hours, the majority of volunteers offer time to enable recruitment, initial and ongoing training, mentoring, leading shifts, organising social activities and outreach. In general, this adds regular extra hours to the time gifted by each volunteer.
About Stratford upon Avon and District Samaritans
Our Branch provides a service intended for the benefit of the people of Stratford upon Avon and the surrounding area, we do that via a range of Outreach activities including; school and college talks; attendance at community venues and events; awareness talks at local groups and online and also responding directly if local rail stations or schools who experience a suspected suicide. Most of the volunteer time is spent working alongside the other 200 Samaritans branches providing 24-hour emotional support by telephone, face to face and email and online chat. Stratford branch is the 27th largest branch in the UK out of 187 branches.
Samaritans do not charge for the services and offer a Freephone number 116 123.
The Samaritans Vision is that fewer people die by suicide and we work to achieve this vision by making it our Mission to alleviate emotional distress and reduce the incidence of suicide feelings and suicidal behaviour.
Samaritans are committed to the following Values:
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Listening
-
Confidentiality
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People making their own decisions
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Being non-judgemental
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Human contact
Page 2
STRATFORD UPON AVON AND DISTRICT SAMARITANS
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023
FINANCIAL REVIEW Financial position
Statement of Financial Activities
The results for the year are contained in the Statement of Financial Activities on page 6. The net deficit for the year was £25,753 comprising total incoming resources of £134,333 and total resources expended of £160,086.
Balance Sheet
Total funds at the period end was £475,871 reflecting the net deficit as outlined above. Of this £331,920 was in a restricted fund of assets donated to us from Stratford upon Avon Town trust for the renovation and maintenance of Tyler House. Leaving an unrestricted balance of £143,951 of which £98,637 was in cash available to the trustees to run the branch.
Reserves policy
The charity's reserve policy is to operate with 12-15 months of running costs.
FUTURE PLANS
We aim to recruit, train and support volunteers so that we maintain volunteer numbers at @120. This requires us to run two intakes each year of around 18 volunteers. We know that collectively we fall short of meeting caller demand during night-time hours, Stratford aims to contribute to those hours of need and increase our contribution at that time if we can.
The second is to ensure that Tyler House continues to be a facility and location where Samaritans can flourish and we are able to offer those facilities to others to contribute to our revenue.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a charitable incorporated organisation.
Recruitment and appointment of new trustees
Trustees are appointed at the Annual General Meeting of the branch. The Trustees can co-opt extra members who serve on the committee but have no vote. The Board of Trustees Director and Chair was Virginia von Malachowski was on an interim basis until the end of September 2022 and then Emma Cook took over. In planning activities for the year, the Board of Trustees keeps in mind the Charity Commission guidance on public benefit.
Organisational structure
Broadly speaking, the work of the branch is the responsibility of the Director, Vice Directors and Deputy Directors, whilst the administration of the Charity (such as the finances) is the responsibility of the Trustees. The volunteers who have served as Trustees are listed in the Reference and Administration Details on page 1.
The Director of the branch Virginia von Malachowski took over as interim Director with John Best as vice Director due to the Branch being unable to recruit a new Director previously, Samaritans approves this arrangement until another selection process was started appointing Emma Cook as the new director from September 2022. The Director chooses and appoints Vice Directors and Deputy Directors, four Vices and nine Deputies were appointed, six of those volunteers were new to the role.
During the year John Best resigned as trustee on 25th October 2022 and Caroline Compton resigned as Secretary 25th October 2022 and Jenny Watson took over the secretary role.
Induction and training of new trustees
New Trustees undergo an orientation process to brief them on their legal obligations under Charity Law, the Charity's governing documents, the Board and decision-making processes, the business plan and recent financial performance of the Charity. During the induction process they meet other Trustees. Trustees are encouraged to attend appropriate external and internal training events, which will assist them in carrying out their role.
Indemnity insurance
The Samaritans has centrally co-ordinated indemnity insurance to protect Directors, Trustees and other volunteer members of all Samaritans' branches.
Page 3
STRATFORD UPON AVON AND DISTRICT SAMARITANS
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023
Approved by order of the board of trustees on 18 September 2023 and signed on its behalf by:
E Cook - Trustee
Page 4
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF STRATFORD UPON AVON AND DISTRICT SAMARITANS
Independent examiner's report to the trustees of Stratford upon Avon and District Samaritans
I report to the charity trustees on my examination of the accounts of Stratford upon Avon and District Samaritans (the Trust) for the year ended 31 March 2023.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable 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.
Mark Bullock FCA
Murphy Salisbury Limited Chartered Accountants Celixir House Stratford Business and Technology Park Stratford-upon-Avon Warwickshire CV37 7GZ
22 September 2023
Page 5
STRATFORD UPON AVON AND DISTRICT SAMARITANS
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 35,417 Other trading activities 2 43,681 Investment income 3 43,235 Total 122,333 EXPENDITURE ON Raising funds 4 46,937 Charitable activities Charitable activities 100,061 Total 146,998 NET INCOME/(EXPENDITURE) (24,665) RECONCILIATION OF FUNDS Total funds brought forward 168,616 TOTAL FUNDS CARRIED FORWARD 143,951 |
Restricted fund £ 12,000 - - 12,000 - 13,088 13,088 (1,088) 333,008 331,920 |
2023 Total funds £ 47,417 43,681 43,235 134,333 46,937 113,149 160,086 (25,753) 501,624 475,871 |
2022 Total funds £ 85,302 55,162 36,796 |
|---|---|---|---|
| 177,260 | |||
| 54,299 102,054 |
|||
| 156,353 | |||
| 20,907 480,717 |
|||
| 501,624 |
The notes form part of these financial statements
Page 6
STRATFORD UPON AVON AND DISTRICT SAMARITANS
BALANCE SHEET 31 MARCH 2023
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 7 57,139 CURRENT ASSETS Debtors 8 6,804 Cash at bank and in hand 98,637 105,441 CREDITORS Amounts falling due within one year 9 (18,629) NET CURRENT ASSETS 86,812 TOTAL ASSETS LESS CURRENT LIABILITIES 143,951 NET ASSETS 143,951 FUNDS 11 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted fund £ 226,161 - 105,759 105,759 - 105,759 331,920 331,920 |
2023 Total funds £ 283,300 6,804 204,396 211,200 (18,629) 192,571 475,871 475,871 143,951 331,920 475,871 |
2022 Total funds £ 296,190 4,822 224,861 229,683 (24,249) 205,434 501,624 501,624 168,616 333,008 501,624 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 18 September 2023 and were signed on its behalf by:
E Cook - Trustee
M F Stapley - Trustee
The notes form part of these financial statements
Page 7
STRATFORD UPON AVON AND DISTRICT SAMARITANS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.
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.
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.
Allocation and apportionment of costs
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs includes some office costs, depreciation and governance costs which support the charity's programmes and activities. These costs have been allocated 100% to expenditure on charitable activities.
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 - not provided Improvements to property - in accordance with the term of the lease Fixtures and fittings - 25% straight line basis Computer equipment - 25% straight line basis
Taxation
The charity is exempt from 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.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
continued...
Page 8
STRATFORD UPON AVON AND DISTRICT SAMARITANS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023
2. OTHER TRADING ACTIVITIES
| Shop income 3. INVESTMENT INCOME Rents received Deposit account interest 4. RAISING FUNDS Raising donations and legacies Shop expenses |
2023 £ 43,681 2023 £ 42,258 977 43,235 2023 £ 46,937 |
2022 £ 55,162 |
|---|---|---|
| 2022 £ 36,775 21 |
||
| 36,796 | ||
| 2022 £ 54,299 |
Shop expenses £46,937 (2022: £54,299) - in 2021, the branch opened a retail shop in Kenilworth with the aim of increasing branch funds. The shop has been experiencing a shortfall in sales due to a reduction in product donations.
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.
Trustees' expenses
During the period, no travel expenses (2022: £1,977) were reimbursed to 7 trustees (2022: 5) for travel costs incurred on behalf of the Charity.
Whilst expenses have increased during the year, a significant proportion of this was repaid as donations back to the charity.
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 75,302 Other trading activities 55,162 Investment income 36,796 Total 167,260 EXPENDITURE ON Raising funds 54,299 Charitable activities Charitable activities 87,996 |
Restricted fund £ 10,000 - - 10,000 - 14,058 |
Total funds £ 85,302 55,162 36,796 |
|---|---|---|
| 177,260 | ||
| 54,299 102,054 |
continued...
Page 9
STRATFORD UPON AVON AND DISTRICT SAMARITANS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023
| 6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fund fund £ £ Total 142,295 14,058 NET INCOME/(EXPENDITURE) 24,965 (4,058) RECONCILIATION OF FUNDS Total funds brought forward 143,651 337,066 TOTAL FUNDS CARRIED FORWARD 168,616 333,008 7. TANGIBLE FIXED ASSETS Improvements Fixtures Freehold to and Computer property property fittings equipment £ £ £ £ COST At 1 April 2022 53,791 315,539 14,492 12,324 Additions - - 478 1,524 At 31 March 2023 53,791 315,539 14,970 13,848 DEPRECIATION At 1 April 2022 - 76,681 12,896 10,379 Charge for year - 13,088 798 1,006 At 31 March 2023 - 89,769 13,694 11,385 NET BOOK VALUE At 31 March 2023 53,791 225,770 1,276 2,463 At 31 March 2022 53,791 238,858 1,596 1,945 |
Total funds £ 156,353 20,907 480,717 501,624 Totals £ 396,146 2,002 398,148 99,956 14,892 114,848 283,300 296,190 |
Total funds £ |
|---|---|---|
| 156,353 | ||
| 20,907 480,717 |
||
| 501,624 |
As the freehold property is maintained in a state of repair such that its estimated residual value is not less than its original cost, the annual charge for depreciation is considered to be nil.
continued...
Page 10
STRATFORD UPON AVON AND DISTRICT SAMARITANS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023
| 8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors Prepayments 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors 10. LEASING AGREEMENTS Minimum lease payments under non-cancellable operating leases fall due as follows: Within one year Between one and five years In more than five years 11. MOVEMENT IN FUNDS At 1.4.22 £ Unrestricted funds General fund 168,616 Restricted funds Restricted fund 333,008 TOTAL FUNDS 501,624 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 122,333 Restricted funds Restricted fund 12,000 TOTAL FUNDS 134,333 |
|
|---|---|
continued...
Page 11
STRATFORD UPON AVON AND DISTRICT SAMARITANS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023
11. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1.4.21 £ Unrestricted funds General fund 143,651 Restricted funds Restricted fund 337,066 TOTAL FUNDS 480,717 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 167,260 Restricted funds Restricted fund 10,000 TOTAL FUNDS 177,260 |
Net movement At in funds 31.3.22 £ £ 24,965 168,616 (4,058) 333,008 20,907 501,624 Resources Movement expended in funds £ £ (142,295) 24,965 (14,058) (4,058) (156,353) 20,907 |
At 31.3.22 £ 168,616 333,008 |
|---|---|---|
| 501,624 | ||
| 20,907 |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Restricted fund TOTAL FUNDS |
At 1.4.21 £ 143,651 337,066 480,717 |
Net movement in funds £ 300 (5,146) (4,846) |
At 31.3.23 £ 143,951 331,920 |
|---|---|---|---|
| 475,871 |
continued...
Page 12
STRATFORD UPON AVON AND DISTRICT SAMARITANS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023
11. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Restricted fund TOTAL FUNDS |
Incoming resources £ 289,593 22,000 311,593 |
Resources Movement expended in funds £ £ (289,293) 300 (27,146) (5,146) (316,439) (4,846) |
|---|---|---|
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2023.
13. NEW BRANCH CONTRIBUTION
The New Branch Contribution (NBC) is a mechanism used to contribute a proportion of branch income and reserves to Samaritans Central Charity; this contributes towards operational costs such as the cost of the central phone system. The Trustees confirm that (to comply with the terms of the funding agreement) the proportion of the contribution resulting from the "Stratford Town Trust CommYOUnity Challenge" income has been paid from the Branch's reserves and not directly from the Town Trust Grant.
Page 13
STRATFORD UPON AVON AND DISTRICT SAMARITANS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023
| INCOME AND ENDOWMENTS Donations and legacies Donations Gift aid Grants - other Other trading activities Shop income Investment income Rents received Deposit account interest Total incoming resources EXPENDITURE Raising donations and legacies Shop expenses Charitable activities Other operating leases Rates and water Insurance Light and heat Telephone Sundries Advertising and volunteer recruitment Travel and parking Volunteer training and support Maintenance/household/cleaning Outreach expenses Other expenses/HUB Computer costs Branch visits/refreshments Samaritans admin expenses Support costs Other Depn of improvemts to property Carried forward |
2023 £ 30,547 16,870 - 47,417 43,681 42,258 977 43,235 134,333 46,937 10,000 2,108 2,496 7,699 1,842 338 888 1,918 783 9,334 2,131 32,266 3,897 8,113 300 84,113 13,088 13,088 |
2022 £ 37,938 17,917 29,447 |
|---|---|---|
| 85,302 55,162 36,775 21 |
||
| 36,796 | ||
| 177,260 54,299 8,211 1,016 1,864 5,336 1,316 434 3,453 7,034 3,772 11,905 906 17,765 3,135 5,663 4,112 |
||
| 75,922 13,088 13,088 |
This page does not form part of the statutory financial statements
Page 14
STRATFORD UPON AVON AND DISTRICT SAMARITANS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023
| DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023 |
||
|---|---|---|
| Other Brought forward Depn of fixtures & fittings Depn of computer equipment Governance costs Independent examiner's fees Branch affiliation fee AGM expenses and hall hire Stationery, postage & printing Legal fees Total resources expended Net (expenditure)/income |
2023 £ 13,088 798 1,006 14,892 3,410 3,016 3,635 2,301 1,782 14,144 160,086 (25,753) |
2022 £ 13,088 517 808 |
| 14,413 4,570 1,935 3,016 2,198 - |
||
| 11,719 | ||
| 156,353 | ||
| 20,907 |
This page does not form part of the statutory financial statements
Page 15