**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:
- Listening
- Confidentiality
- People making their own decisions
- Being non-judgemental
- 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:
1. accounting records were not kept in respect of the Trust 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 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