**REGISTERED CHARITY NUMBER: 1165049**
## **REPORT OF THE TRUSTEES AND**
## **FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 MARCH 2023**
## **FOR**
## **INNER SOUTH WEST LONDON SAMARITANS**
Hartley Fowler LLP Chartered Accountants
4[th] Floor, Tuition House 27/37 St George’s Road Wimbledon London SW19 4EU Tel: 020 8946 1212 - Fax 020 8947 0998 Website: www.hartleyfowler.com
**INNER SOUTH WEST LONDON SAMARITANS**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
||**Page**|
|---|---|
|**Organisational Information**|1|
|**Report of the Trustees**|2|
|**Statement of Financial Activities**|5|
|**Statement of Financial Position**|6|
|**Notes to the Financial Statements**|7|
|**Independent Examiner’s Report**|10|
**INNER SOUTH WEST LONDON SAMARITANS**
## **ORGANISATIONAL INFORMATION FOR THE YEAR ENDED 31 MARCH 2023**
## **OFFICERS AND TRUSTEES**
M Pizzey (elected 22 September 2022) Branch Director A Buckland (elected 22 September 2022) Secretary G Westmore FCA (re-elected 22 September 2022) Treasurer L C den Hartog (appointed 23 September 2021)
S Kam Cheong (re-elected 22 September 2022)
S Labatt (elected 22 September 2022)
T Longden (appointed 13 December 2022)
A Partridge (elected 22 September 2022)
N Scotts (appointed 22 September 2022)
A Sharif (elected 22 September 2022)
M Church (elected 22 September 2022 – resigned 13 December 2022) A Lilley (retired 22 September 2022)
P Clemett (retired 22 September 2022)
C Black (retired 22 September 2022) P Kiernan (retired 22 September 2022)
A Illsley (retired 22 September 2022) K Newman (retired 22 September 2022)
S Ibeto (retired 22 September 2022)
## **REGISTERED OFFICE:**
14 Princeton Court, 53-55 Felsham Road, Putney
London SW15 1AZ
## **INDEPENDENT EXAMINER:**
Jonathan Askew FCA Hartley Fowler LLP Chartered Accountants 4[th] Floor Tuition House 27/37 St George’s Road Wimbledon London SW19 4EU
## **BANKERS:**
CAF Bank Ltd
25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
Page 1
**INNER SOUTH WEST LONDON SAMARITANS**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
The Trustees present their report with the financial statements of the Branch for the year ended 31 March 2023. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s constitution, the Charities Act 2011 and 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 2015).
## **STRUCTURE AND GOVERNANCE**
Inner South West London Samaritans (“the Charity”) is a branch of the Samaritans and is constituted as a Charitable Incorporated Organisation (CIO), registered charity number 1165049 and is governed by its constitution dated 27 September 2016.
The trustees of the Charity are responsible for its general management. The trustees consult with all branch members as to who should be appointed as Branch Director for a period of three years. The Branch Director represents the branch at the twice yearly Samaritans Council of Management meeting and oversees all aspects of branch work in relation to the service it provides to callers.
The Trustees who served during the year are shown on page 1.
## **PRINCIPAL ACTIVITIES AND ACHIEVEMENTS**
The objects of the Charity are:
1.To enable persons in South West London and the surrounding area as well as elsewhere who are experiencing feelings of distress or despair, including those who may be at risk of suicide, to receive 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;
2. 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
3. To collaborate with and support Samaritans Central Charity and its affiliated branches in fulfilling these objects.
Samaritans offer emotional support to anyone in distress or despair, including those who may be thinking of ending their life. Support from our Inner South West London branch is currently given by around 170 volunteers who help our callers by giving each one a safe and confidential space to talk on the phone, by email or in person. We work with the other 200 Samaritan branches to ensure 24-hour availability of the service across the whole of the UK.
Our branch responded to over 25,000 contacts last year, an increase of 16% over the prior year. The majority of our contacts are still by telephone but we are seeing an increase in webchat and we are still dealing with emails, notwithstanding a national initiative to move emails to a central hub. We began to see the benefits of our major refurbishment in 2021 which expanded our operations room to double the number of work-stations from three to six. Having created appropriate working conditions for our volunteers, the next step is to increase our volunteer numbers which will help us to offer more help to callers, particularly during the unsocial hours when demand for our services is at a peak.
Outreach activities have now fully resumed and we maintained a virtual and face to face presence at various community and school events to raise awareness and provide emotional support.
Page 2
## **INNER SOUTH WEST LONDON SAMARITANS**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
Fund-raising events resumed during the year after the pandemic and our income from these activities rose by 14% over the previous year. Our main fund-raising event continues to be the London Marathon, but supporters also raised funds for us with a variety of other activities, including Ride London, Swim Serpentine, the Royal Parks Half Marathon and the London to Brighton Walk. We are extremely grateful to all our supporters for their great efforts in raising money for us.
Donations remain a vital source of revenue for the branch. During the year we benefited from the receipt of a significant legacy and we continue to be particularly appreciative of those who donate regularly by standing order, as these donations represent our most predictable source of income.
The Trustees have complied with the duty set out in Section 4 of the Charities Act 2011 to have paid due regard to the public benefit guidance published by the Charity Commission in planning their activities.
## **FINANCIAL REVIEW AND RISK MANAGEMENT**
A summary of the financial position and income and expenditure for the year are given on pages 5 to 10.
The Trustees have considered the principal risks to which the organisation is exposed and have developed strategies to mitigate the effects of these where possible.
## **RECRUITMENT AND APPOINTMENT OF TRUSTEES**
Trustees are elected by the members at the Annual General Meeting and up to two Trustees may be appointed by the existing Trustees in order to fill identified gaps in expertise on the Charity’s Board of Trustees, although such Trustees are required to retire and seek re-election at the next AGM.
## **FUNDRAISING ACTIVITIES**
Fundraising activities are monitored by the Trustees and the Charity does not employ professional fundraisers or other commercial participators to raise funds. The Charity is not bound by any voluntary scheme or standard for fundraising but seeks to ensure this is carried out in an ethical manner and in accordance with Charity Commission guidance. In particular the Charity seeks to protect vulnerable people and other members of the public from the following; unreasonable intrusion on privacy, unreasonably persistent approaches or placing undue pressure on a person to give money or other property. No complaints about its fundraising activities were received in the year.
## **RESERVES POLICY**
The Charity seeks to maintain a level of reserves sufficient to allow it to maintain the infrastructure necessary for it to carry on its operations, to provide a buffer against variations in cash flow and to allow for such contingencies as might reasonably be expected to arise. A separate capital reserve was set up to reflect the cost of the freehold property and other fixed assets.
## **PREMISES**
The freehold property allows the Branch to operate without having to pay commercial rents as well as representing a possible source of income for the future.
Page 3
**INNER SOUTH WEST LONDON SAMARITANS**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
## **TRUSTEES’ RESPONSIBILITY STATEMENT**
The Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed 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, including the income and expenditure, of the charity for that period. In preparing those financial statements, the Trustees are required to:
- **i.** select suitable accounting policies and then apply them consistently;
- **ii.** observe the methods and principles in the Charity SORP;
- **iii.** make judgements and estimates that are reasonable and prudent;
- **iv.** state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- **v.** prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They 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.
## **ON BEHALF OF THE TRUSTEES:**
........................................................................ ……………….
M Pizzey – Branch Director Date
Page 4
## **INNER SOUTH WEST LONDON SAMARITANS STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023**
|**INCOME**
Income from events
Income from donations and legacies
Gift Aid recovered on donations
Grants received for refurbishment
Training fees received
**Income from investments**
Interest received
**Total incoming resources**
**EXPENDITURE**
**Cost of generating funds**
Fundraising expenses
**Charitable expenditure**
Volunteer expenses
Property costs
Light, heat and water
Telephone and IT costs
Cleaning
Office and kitchen supplies
Training
Health & Safety advice
Insurance
Bank charges
Sundry expenses
**Management and administration costs**
Independent examiner’s fees
Branch contribution payable to General Office
**Total resources expended**
**Net income before depreciation and unrealised loss on investment**
Depreciation
Unrealised loss/(profit) on investment
**NET INCOME/(EXPENDITURE)**
Transfer from restricted reserves to unrestricted reserves
**RECONCILIATION OF FUNDS**
Reserves brought forward at 1 April
**Reserves carried forward at 31 March**|**2023**
**2022**
**2022**
**2022**
**Unrestricted Restricted**
**Total**
£
£
£
£
32,733
28,656
0
28,656
21,397
15,297
0
15,297
2,377
2,544
0
2,544
0
0
39,645
39,645
950
0
0
0
57,457
46,497
39,645
86,142
547
455
455
58,004
46,952
39,645
86,597
5,822
1,842
0
1,842
22,634
17,536
0
17,536
11,565
5,934
0
5,934
3,203
4,274
0
4,274
4,829
4,610
0
4,610
3,235
3,354
0
3,354
4,018
3,081
0
3,081
0
385
0
385
0
540
0
540
1,300
1,099
0
1,099
192
217
0
217
283
474
0
474
51,259
41,504
0
41,504
1,248
1,248
0
1,248
501
3,394
0
3,394
1,749
4,642
0
4,642
58,830
47,988
0
47,988
(826)
(1,036)
39,645
38,609
21,593
21,593
0
21,593
4,267
2,355
0
2,355
(26,686)
(24,984)
39,645
14,661
39,645
(39,645)
557,822
543,161
531,136
557,822|
|---|---|
Page 5
## **INNER SOUTH WEST LONDON SAMARITANS**
## **STATEMENT OF FINANCIAL POSITION 31 MARCH 2023**
|Notes
**FIXED ASSETS**
Tangible assets
3
**CURRENT ASSETS**
Cash at bank
Investments
**CREDITORS**
Amounts falling due within one year
4
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**RESERVES**
**UNRESTRICTED**
General reserves
5
Capital reserve
5|**2023**
**£**
476,404
36,602
23,400
60,002
(5,270)
54,732
531,136
531,136
54,732
476,404
531,136|2022
£
497,997
42,998
27,667
70,665
(10,840)
59,825
557,822
557,822
59,825
497,997
557,822|
|---|---|---|
Approved by the trustees on ……….
and signed on their behalf by
........................................................................ M Pizzey – Branch Director
Page 6
**INNER SOUTH WEST LONDON SAMARITANS**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **1. ACCOUNTING POLICIES**
## **Accounting convention**
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 2015)', 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 with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
## **Incoming resources**
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. Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts.
## **Resources expended**
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and this is reported as part of the expenditure to which it relates.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Costs of generating funds comprise the costs associated with attracting voluntary income.
Management and administration costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examiners fees and costs linked to the strategic management of the company.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Minor additions costing less than £1,000 are not capitalised.
|Freehold land|- nil|
|---|---|
|Freehold property|- 1%|
|Improvements to property|- 20% on cost|
## **Investments**
Investments are initially recognised at their transaction value and subsequently measured at their market value as at the balance sheet date using the closing quoted market price. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year.
The notes form part of these financial statements
Page 7
**INNER SOUTH WEST LONDON SAMARITANS**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2023**
## **2. NET INCOMING RESOURCES**
These are stated after charging:
|hese are stated after charging:|||
|---|---|---|
||2023|2022|
||£|£|
|Independent examiner’s fees (including VAT)|1,248|1,248|
|**3**.
**TANGIBLE FIXED ASSETS**
**COST**
At 1 April 2022
At 31 March 2023
**DEPRECIATION:**
At 1 April 2022
Charge for the year
At 31 March 2023
**NET BOOK VALUE:**
At 1 April 2022
At 31 March 2023|Freehold
property
Improvements
to property
Total
£
£
£
445,000
96,840
541,840|
|---|---|
||445,000
96,840
541,840|
||24,475
19,368
43,843
2,225
19,368
21,593|
||26,700
38,736
65,436|
||420,525
77,492
497,997|
||418,300
58,104 476,404|
## **4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Accrued expenses
Refurbishment costs
Net Branch Contribution due to Samaritans Central Charity|2023
2022
£
£
3,183
2,669
0
4,781
2,087
3,390|
|---|---|
||5,270
10,840|
The notes form part of these financial statements
Page 8
**INNER SOUTH WEST LONDON SAMARITANS**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2023**
.
## **5. RESERVES**
|At 1 April 2022
Surplus/(deficit) for the year
Depreciation transfer
At 31 March 2023|Unrestricted
Capital
reserve
Total
£
£
£
59,825
497,997
557,822
(26,686)
0
(26,686)
21,593
(21,593)
0|
|---|---|
||54,732
476,404
531,136|
The capital reserve is a designated reserve set up to reflect the funds tied up in fixed assets.
## **6. REMUNERATION AND EXPENSES**
During the year, none of the Trustees were paid any remuneration or received any other benefits from an employment with the Charity or a related entity (2022: nil). No Trustees were paid any expenses during the year (2022: nil). There were no related party transactions with any Trustee during the year (2022: nil).
## **7. LINKED CHARITY**
As part of a restructuring of the national Samaritans organisation, the assets, liabilities and activities of The Putney Samaritans (“the old Charity”) were transferred on 1 April 2016 to a new Charitable Incorporated Organisation, Putney Samaritans, registered number 1165049 (“the new Charity”) which was subsequently renamed as “The Inner South West London Samaritans”. The old Charity became a dormant charity, called The Putney Samaritans, which is linked to the new charity and has a new registered number, 1165049-1.
The only activity of the old Charity is to collect donations made by standing orders which are regularly paid over to the new Charity. At 31 March 2023, the old Charity had assets of £200, represented by cash at bank.
The notes form part of these financial statements
Page 9
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF INNER SOUTH WEST LONDON SAMARITANS**
I report to the charity trustees on my examination of the accounts of the Inner South West London Samaritans (the Charity) for the year ended 31 March 2023.
## **Responsibilities and basis of report**
As the charity trustees of the Charity 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 Charity'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 Charity 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 confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
Jonathan Askew FCA ICAEW Hartley Fowler LLP Chartered Accountants 4th Floor Tuition House 27/37 St George's Road Wimbledon London SW19 4EU
Dated
Page 10