CHARITY REGISTRATION NUMBER: 1165227
SAMARITANS CARLISLE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
SAMARITANS CARLISLE
CONTENTS
YEAR ENDED 31 MARCH 2022
| Trustees' report | 1 to 6 |
|---|---|
| Independent examiner's report | 7 |
| Statement of financial activities | 8 to 9 |
| Balance sheet | 10 |
| Notes to the financial statements | 11 to 24 |
SAMARITANS CARLISLE
TRUSTEES' REPORT
YEAR ENDED 31 MARCH 2022
The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2022.
OBJECTIVES AND ACTIVITIES
The charity's objects as set out in its governing document are: 1) To enable persons in Carlisle 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.
The charity operates a telephone helpline where individuals can speak to trained volunteers and receive confidential emotional support.
The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
ACHIEVEMENTS AND PERFORMANCE
Despite the ongoing effects of the COVID-19 pandemic and other external factors, the charity has received total income in the year of £50,882. An element of this came from money generated from the shop, which was open for the majority of the financial year this year. The largest income this financial year was from donations at a total of £23,496, which included a number of funds received through MuchLoved and a donation of £10,000 from Carlisle Crematorium.
Due to the ongoing COVID-19 pandemic the branch has been unable to undertake many of its regular fundraising activities. However, this year saw an increase in fundraising income generated due to funds received from a fundraising solo bike ride event completed by one of our volunteers.
Overall expenditure was in line with budget expectations, with the largest expenditure again seen in centre overheads and volunteer expenses. These expenses are the key areas which allow the charity to provide the activities undertaken. The other large expenditure area this year was centre maintenance, which includes £17,997 relating to costs incurred to repair our broken lift.
During the year Samaritans Central Charity have been implementing changes to the nature of the services we provide and looking at the strategy for future financial years, as part of this the trustees have been considering the necessary changes required to our branch to apply these changes, as well as looking at other areas of the centre and shop buildings. A dedicated refurbishment team was established, along with gaining external advice and expertise and advice from other local Samaritans branches. During this process we incurred project management costs of £6,301.
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SAMARITANS CARLISLE
TRUSTEES' REPORT (CONTINUED)
YEAR ENDED 31 MARCH 2022
ACHIEVEMENTS AND PERFORMANCE (continued)
Overall, as a result income for the year was £50,882 (2021: £43,008) and expenditure £61,099 (2021: £38,029), resulting in an overall deficit of funds of £10,217 (2021: surplus of funds of £4,979).
Of the 1,305 ‘listening’ shifts scheduled to run in the year ended 31 March 2022, 965 actually ran, which is 73% coverage. That represents 3,049 hours of volunteer time. In addition there were a total of 78 hours of Emotional Support Outside of Branch (ESOB) (taking into account the restrictions from COVID). Leaders gave a combined total of 8,173 hours - another fantastic achievement and testament to their determination to make a difference.
During the year, our total number of contacts was 8,726, which included 7,962 calls and 764 emails. A total of 84 volunteers carried out listening or leader shifts during the year and 12 people completed 50 or more shifts, with 3 volunteers contributing well over 100 shifts. Our thanks and recognition goes to all volunteers for everything you do for our callers and the branch.
COVID-19
As the year started we were hopeful that the pandemic had passed its peak and that its impacts on our callers and our volunteers would diminish. But that was before the emergence of the variants of the original virus, notably the Omicron variant which saw another spike in infections and further restrictions. Once again the majority of our face-to-face activities were either postponed or cancelled. It was particularly pleasing therefore, that as the year wore on, the virus did finally seem to weaken and were able to return to some semblance of normality, opening the shop, going back to the railway station and allowing more than 2 people into the centre. Face-to-face contacts in the branch are still suspended while Samaritans Central Office review and revise the procedure.
The relaxation of the COVID-19 regulations has also allowed us to re-start some of our outreach and fundraising activities - the 2021 Freshers Fair at Cumbria University was the first.
While the shop was able to re-open during the year, we once again were able to benefit from alternative sources of income, including grants, donations and sponsored events. The branch would like to thank everyone who organised or took part in any of the latter- walking, running, cycling or mountaineering in the cause of Carlisle Samaritans. We thank you for your energy and commitment shown.
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SAMARITANS CARLISLE
TRUSTEES' REPORT (CONTINUED)
YEAR ENDED 31 MARCH 2022
FINANCIAL REVIEW
During the year the branch has received ongoing support from donors, as well as receiving a COVID-19 restart grant and was successful in receiving further grant funding of £2,400. The branch has incurred some one off larger expenditure this year on the necessary lift repairs and the refurbishment project management costs. Otherwise, the main expenditure is the overheads and running costs of the building, which is used to provide the services to the public.
At the year end the charity held unrestricted funds of £276,481 (2021: £284,920) and restricted funds of £2,831 (2021: £4,609). Included in the unrestricted funds balance at the year end is the net book value of the assets owned at £190,641 (2021: £195,307) and designated funds of £17,000 (2021: £Nil).
The charity has a reserves policy to guard against any temporary loss of funding.
The trustees have considered the level of reserves they require and have concluded that this should amount to the equivalent of 18 months operating costs. The charity holds liquid reserves of £85,840 at the end of the year.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Samaritans Carlisle is a Charitable Incorporated Organisation (CIO) which was first registered as a charity on 19 January 2016 and operates as a separate independent charity. The charity commenced operating on 1 April 2016. The charity is however recognised as an affiliated branch of the national Samaritans charitable company, company number 00757372 and registered charity 219432.
Samaritans Carlisle operates under a model constitution for Samaritan branches. The constitution is dated 11 December 2015. The charity is registered with the Charity Commission under number 1165227. The principal office of the charity is 123 Botchergate, Carlisle, CA1 1RZ.
New trustees of the charity are elected at the Annual General Meeting each year. The members of the charity elect the elected trustees following the nominations made. The trustees may appoint (co-opt) up to two additional trustees (co-opted trustees), so long as the total number of trustees does not exceed thirteen. The branch director may appoint one of the other trustees as vice-director.
Mrs C Copley and Mrs A Singhal were appointed as co-opted trustees on 20 October 2021.
The trustees give their time freely and no trustee remuneration was paid in the year. Some of the trustees have claimed volunteer expenses, details of which can be found in note 9 to the financial statements.
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SAMARITANS CARLISLE
TRUSTEES' REPORT (CONTINUED)
YEAR ENDED 31 MARCH 2022
The trustees of the charity manage the affairs of the charity and may for that purpose exercise all the powers of the charity.
As a result of a proposed strategy by the national Samaritans charitable company, this charity replaced the previously unincorporated charity known as Samaritans Carlisle, charity number 501119. The unincorporated charity ceased on 31 March 2016 and the charities merged on 1 April 2016. This transaction was accounted for as a charity merger. This charity remains as the sole trustee of the old unincorporated charity and incorporates all funds held by the old charity.
The trustees have considered the risks to which the charity is exposed and these have been documented in a risk register. The trustees are taking action to address these risks.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity Registration Number 1165227 Principal Office 123 Botchergate Carlisle CA1 1RZ Independent examiner Mr J W A Cruickshank James W A Cruickshank Business Services Limited Inglewood Wreay Syke, Wreay Carlisle CA4 0RL Bankers Cumberland Building Society Cumberland House Cooper Way Carlisle CA3 0JF
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SAMARITANS CARLISLE
TRUSTEES' REPORT (CONTINUED)
YEAR ENDED 31 MARCH 2022
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
Trustees
Mrs C Bainbridge (resigned 24 May 2021) Mrs M Irwin (resigned 29 September 2021) Mrs P Bewley (resigned 5 October 2022) Mrs S Graves (Treasurer) (resigned 5 October 2022) Ms V Pounder (resigned 5 October 2022) Mr P Gray, (Director) Mrs V Bassindale Mrs E Foley (appointed 29 September 2021) Mrs C Copley (appointed 20 October 2021 and resigned 2 May 2022) Mrs A Singhal (appointed 20 October 2021) Mrs L Brown (appointed 5 October 2022) Mrs M Kirwan (appointed 5 October 2022) Mr R Pitt (appointed 5 October 2022) Mr R G Currie, (Treasurer) (appointed 5 October 2022)
Secretary Mrs V Bassindale FINANCIAL INSTRUMENTS
The charity’s activities expose it to a number of financial risks including credit risk and cash flow risk. The use of financial derivatives is governed by the charity’s policies approved by the board of trustees. The charity does not use derivative financial instruments for speculative purposes.
The charity’s activities expose it primarily to the financial risks of changes in interest rates.
The charity’s principal financial assets are bank balances and cash. The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit-ratings.
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SAMARITANS CARLISLE
TRUSTEES' REPORT (CONTINUED)
YEAR ENDED 31 MARCH 2022
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales 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 income and expenditure of the charity for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and accounting estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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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 maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees 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.
The annual report was approved by the trustees of the charity on 5 October 2022 and signed on its behalf by:
......................................... Mrs V Bassindale Trustee
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SAMARITANS CARLISLE
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SAMARITANS CARLISLE
I report to the charity trustees on my examination of the accounts of Samaritans Carlisle (the charity) for the year ended 31 March 2022 which are set out on pages 8 to 24.
Responsibilities and basis of report
As the charity trustees of Samaritans Carlisle 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 2011 Act and in carrying out my examination I have followed all the 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:
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accounting records were not kept in respect of Samaritans Carlisle 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.
...................................... Mr J W A Cruickshank Independent Examiner
James W A Cruickshank Business Services Limited Inglewood Wreay Syke, Wreay Carlisle CA4 0RL
5 October 2022
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SAMARITANS CARLISLE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022
| 31 March | 31 March | |||||||
|---|---|---|---|---|---|---|---|---|
| 2022 | 2021 | |||||||
| (Combined | (Combined | |||||||
| figures) | figures) | |||||||
| Unrestricted | Restricted | Total | Total | |||||
| Note | £ | £ | £ | £ | ||||
| Income from: | ||||||||
| Donations and grants | ||||||||
| receivable | 2 | 23,963 | 4,600 | 28,563 | 38,904 | |||
| Other trading activities | 3 | 22,011 | - | 22,011 | 3,808 | |||
| Investment income | 4 | 308 | - | 308 | 296 | |||
| Total income | 46,282 | 4,600 | 50,882 | 43,008 | ||||
| Expenditure on: | ||||||||
| Raising funds | 5 | (3,495) | (1,095) | (4,590) | (3,633) | |||
| Charitable activities | 6 | (53,626) | (2,883) | (56,509) | (34,396) | |||
| Total expenditure | (57,121) | (3,978) | (61,099) | (38,029) | ||||
| Net (expenditure)/income | (10,839) | 622 | (10,217) | 4,979 | ||||
| Gross transfers between | ||||||||
| funds | 2,400 | (2,400) | - | - | ||||
| Net movement in funds | (8,439) | (1,778) | (10,217) | 4,979 | ||||
| Reconciliation of funds | ||||||||
| Total funds brought forward | 284,920 | 4,609 | 289,529 | 284,550 | ||||
| Total funds carried forward | 16 | 276,481 | 2,831 | 279,312 | 289,529 |
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SAMARITANS CARLISLE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022 (CONTINUED)
| 31 March | ||||||
|---|---|---|---|---|---|---|
| 2021 | ||||||
| (Combined | ||||||
| figures) | ||||||
| Unrestricted | Restricted | Total funds | ||||
| Note | £ | £ | £ | |||
| Income from: | ||||||
| Donations and grants receivable | 2 | 23,926 | 14,978 | 38,904 | ||
| Other trading activities | 3 | 3,808 | - | 3,808 | ||
| Investment income | 4 | 296 | - | 296 | ||
| Total income | 28,030 | 14,978 | 43,008 | |||
| Expenditure on: | ||||||
| Raising funds | 5 | (2,801) | (832) | (3,633) | ||
| Charitable activities | 6 | (24,844) | (9,552) | (34,396) | ||
| Total expenditure | (27,645) | (10,384) | (38,029) | |||
| Net income | 385 | 4,594 | 4,979 | |||
| Gross transfers between funds | (15) | 15 | - | |||
| Net movement in funds | 370 | 4,609 | 4,979 | |||
| Reconciliation of funds | ||||||
| Total funds brought forward | 284,550 | - | 284,550 | |||
| Total funds carried forward | 16 | 284,920 | 4,609 | 289,529 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2022 and 2021 are shown in note 16.
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SAMARITANS CARLISLE
BALANCE SHEET AS AT 31 MARCH 2022
| 2022 | 2022 | 2022 | 2021 | 2021 | 2021 | |||
|---|---|---|---|---|---|---|---|---|
| Note | £ | £ | ||||||
| Fixed assets | ||||||||
| Tangible assets | 13 | 193,472 | 199,916 | |||||
| Current assets | ||||||||
| Debtors | 14 | 1,762 | 17,870 | |||||
| Cash at bank and in hand | 91,216 | 75,801 | ||||||
| 92,978 | 93,671 | |||||||
| Creditors: Amounts | ||||||||
| falling due within one | ||||||||
| year | 15 | (7,138) | (4,058) | |||||
| Net current assets | 85,840 | 89,613 | ||||||
| Net assets | 279,312 | 289,529 | ||||||
| Funds of the charity: | ||||||||
| Restricted income | ||||||||
| funds | ||||||||
| Restricted funds | 2,831 | 4,609 | ||||||
| Unrestricted income | ||||||||
| funds | ||||||||
| Unrestricted funds | 276,481 | 284,920 | ||||||
| Total funds | 16 | 279,312 | 289,529 |
The financial statements on pages 8 to 24 were approved by the trustees, and authorised for issue on 5 October 2022 and signed on their behalf by:
......................................... Mr P Gray Trustee
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SAMARITANS CARLISLE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
1 ACCOUNTING POLICIES
Statement of compliance
The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
Samaritans Carlisle meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Income
Voluntary income including donations, gifts and legacies that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
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SAMARITANS CARLISLE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (CONTINUED)
1 ACCOUNTING POLICIES (continued)
Other trading activities are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Investment income is recognised when receivable and the amount can be measured reliably by the charity.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources. Expenditure includes any VAT which cannot be fully recovered.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
Expenditure on charitable activities includes all costs incurred by the charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
Governance costs
Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
Tangible fixed assets
Individual fixed assets costing £250.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
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SAMARITANS CARLISLE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (CONTINUED)
1 ACCOUNTING POLICIES (continued)
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 Depreciation method and rate Freehold Property 2% straight line Fixtures, Fittings and Equipment 3 years straight line Computer Equipment 3 years straight line
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.
Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Financial instruments
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.
Financial liabilities are classified according to the substance of the contractual arrangements entered into.
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SAMARITANS CARLISLE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (CONTINUED)
1 ACCOUNTING POLICIES (continued)
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs).
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
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SAMARITANS CARLISLE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (CONTINUED)
2 INCOME FROM DONATIONS AND GRANTS RECEIVABLE
Unrestricted
| Unrestricted | |||||||
|---|---|---|---|---|---|---|---|
| Total | Total | ||||||
| General | Restricted | 2022 | 2021 | ||||
| £ | £ | £ | £ | ||||
| Donations; | |||||||
| Donations | 21,296 | 2,200 | 23,496 | 14,257 | |||
| Grants; | |||||||
| Government grants | 2,667 | - | 2,667 | 9,669 | |||
| Cumbria Community | |||||||
| Foundation COVID 19 Fund | - | - | - | 6,544 | |||
| National Lottery COVID | |||||||
| Community Support Fund | - | - | - | 2,331 | |||
| Pears DCMS10030 | - | - | - | 2,503 | |||
| Pears DCMS10147 | - | - | - | 3,600 | |||
| PCC Cumbria Property Fund | - | 2,400 | 2,400 | - | |||
| 23,963 | 4,600 | 28,563 | 38,904 |
3 INCOME FROM OTHER TRADING ACTIVITIES
Unrestricted
| Unrestricted | |||||
|---|---|---|---|---|---|
| Total | Total | ||||
| General | 2022 | 2021 | |||
| £ | £ | £ | |||
| Trading income; | |||||
| Shop income | 17,579 | 17,579 | 3,550 | ||
| Events income; | |||||
| Fundraising events | 4,432 | 4,432 | 258 | ||
| 22,011 | 22,011 | 3,808 |
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SAMARITANS CARLISLE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (CONTINUED)
4 INVESTMENT INCOME
| Unrestricted | |||||
|---|---|---|---|---|---|
| Total | Total | ||||
| General | 2022 | 2021 | |||
| £ | £ | £ | |||
| Interest receivable and similar income; | |||||
| Bank interest receivable | 306 | 306 | 295 | ||
| Other interest received | 2 | 2 | 1 | ||
| 308 | 308 | 296 | |||
5 EXPENDITURE ON RAISING FUNDS
a) Costs of trading activities
Unrestricted
| Unrestricted | |||||||
|---|---|---|---|---|---|---|---|
| Total | Total | ||||||
| General | Restricted | 2022 | 2021 | ||||
| £ | £ | £ | £ | ||||
| Fundraising trading costs: | |||||||
| Fundraising expenses | 173 | 1,095 | 1,268 | 999 | |||
| Shop costs | 3,322 | - | 3,322 | 2,634 | |||
| 3,495 | 1,095 | 4,590 | 3,633 |
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SAMARITANS CARLISLE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (CONTINUED)
6 EXPENDITURE ON CHARITABLE ACTIVITIES
Unrestricted
| Unrestricted | |||||||
|---|---|---|---|---|---|---|---|
| Total | Total | ||||||
| General | Restricted | 2022 | 2021 | ||||
| £ | £ | £ | £ | ||||
| Centre overheads | 6,857 | 1,105 | 7,962 | 10,579 | |||
| Centre maintenance | 20,643 | - | 20,643 | 3,099 | |||
| Project management | 6,301 | - | 6,301 | - | |||
| Telephone | 1,783 | - | 1,783 | 1,276 | |||
| Office expenses | 278 | - | 278 | 284 | |||
| Copier lease | 407 | - | 407 | 407 | |||
| Branch contribution to | |||||||
| Samaritans Central Charity | 1,561 | - | 1,561 | 3,397 | |||
| Bank charges | 241 | - | 241 | 162 | |||
| Volunteer expenses | 9,863 | - | 9,863 | 8,894 | |||
| Promotion and outreach | 402 | - | 402 | 507 | |||
| Depreciation | 4,667 | 1,778 | 6,445 | 5,306 | |||
| Training costs | 323 | - | 323 | 185 | |||
| Governance costs | 300 | - | 300 | 300 | |||
| 53,626 | 2,883 | 56,509 | 34,396 | ||||
| Activity | Activity | ||||||
| undertaken | support | ||||||
| directly | costs | 2022 | 2021 | ||||
| £ | £ | £ | £ | ||||
| Centre | 56,209 | 300 | 56,509 | 34,396 |
£53,626 (2021 - £24,844) of the above expenditure was attributable to unrestricted and £2,883 (2021 - £9,552) to restricted.
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SAMARITANS CARLISLE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (CONTINUED)
7 ANALYSIS OF GOVERNANCE AND SUPPORT COSTS
Support costs allocated to charitable activities
| Governance | Governance | Total | Total | ||||||
|---|---|---|---|---|---|---|---|---|---|
| costs | 2022 | 2021 | |||||||
| £ | £ | £ | |||||||
| Governance costs | 300 | 300 | 300 | ||||||
| Governance costs | |||||||||
| Unrestricted | |||||||||
| funds | Total | Total | |||||||
| General | 2022 | 2021 | |||||||
| £ | £ | £ | |||||||
| Independent examiner fees | |||||||||
| Examination of the financial statements | 300 | 300 | 300 | ||||||
| 300 | 300 | 300 | |||||||
8 NET INCOMING/OUTGOING RESOURCES
Net (outgoing)/incoming resources for the year include:
| Net (outgoing)/incoming resources for the year include: | |||
|---|---|---|---|
| 2022 | 2021 | ||
| £ | £ | ||
| Operating leases - plant and machinery | 407 | 407 | |
| Depreciation of fixed assets | 6,445 | 5,306 |
9 TRUSTEES REMUNERATION AND EXPENSES
During the year the charity made the following transactions with trustees:
Travel, office expenses, and centre overheads of £1,501 were reimbursed to five trustees (2021: travel, office expenses, fundraising expenses and centre overheads of £3,157 were reimbursed to four trustees).
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any other benefits from the charity during the year.
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SAMARITANS CARLISLE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (CONTINUED)
10STAFF COSTS
The average head count of employees during the period was Nil (2021: Nil).
No employee received emoluments of more than £60,000 during the year
11INDEPENDENT EXAMINER'S REMUNERATION
Examination of the financial statements
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2022 2021
£ £
300 300
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12TAXATION
The charity is a registered charity and is therefore exempt from taxation.
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SAMARITANS CARLISLE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (CONTINUED)
13TANGIBLE FIXED ASSETS
| 13TANGIBLE FIXED ASSETS | ||||||
|---|---|---|---|---|---|---|
| Fixtures, | ||||||
| Freehold | **Fittings ** | and | Computer | |||
| Property | Equipment | Equipment | Total | |||
| £ | £ | £ | £ | |||
| Cost | ||||||
| At 1 April 2021 | 216,968 | 779 | 6,014 | 223,761 | ||
| At 31 March 2022 | 216,968 | 779 | 6,014 | 223,761 | ||
| Depreciation | ||||||
| At 1 April 2021 | 22,200 | 779 | 866 | 23,845 | ||
| Charge for the year | 4,440 | - | 2,004 | 6,444 | ||
| At 31 March 2022 | 26,640 | 779 | 2,870 | 30,289 | ||
| Net book value | ||||||
| At 31 March 2022 | 190,328 | - | 3,144 | 193,472 | ||
| At 31 March 2021 | 194,768 | - | 5,148 | 199,916 |
14DEBTORS
| 2022 | 2021 | ||
|---|---|---|---|
| £ | £ | ||
| Prepayments and accrued income | 1,762 | 17,870 | |
| 15CREDITORS: amounts falling due within one year | |||
| 2022 | 2021 | ||
| £ | £ | ||
| Trade creditors | 4,469 | 225 | |
| Accruals | 2,669 | 3,833 | |
| 7,138 | 4,058 |
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SAMARITANS CARLISLE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (CONTINUED)
16FUNDS
| 16FUNDS | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Balance at | Balance at | ||||||||
| 1 April | 31 March | ||||||||
| 2021 | Income | Expenditure | Transfers | 2022 | |||||
| £ | £ | £ | £ | £ | |||||
| Unrestricted funds | |||||||||
| General funds | 284,920 | 46,282 | (57,121) | (14,600) | 259,481 | ||||
| Lift maintenance and | |||||||||
| repair | - | - | - | 3,000 | 3,000 | ||||
| Branch refurbishment | - | - | - | 14,000 | 14,000 | ||||
| - | - | - | 17,000 | 17,000 | |||||
| Total unrestricted funds | 284,920 | 46,282 | (57,121) | 2,400 | 276,481 | ||||
| Restricted funds | |||||||||
| Cumbria Community | |||||||||
| Foundation COVID 19 | |||||||||
| Fund | 2,978 | - | (1,206) | - | 1,772 | ||||
| Pears DCMS 1 | 1,631 | - | (572) | - | 1,059 | ||||
| PCC Cumbria Property | |||||||||
| Fund | - | 2,400 | - | (2,400) | - | ||||
| Equipment donated by | |||||||||
| Samaritans Central Office | - | 750 | (750) | - | - | ||||
| Fundraising Banner | - | 1,095 | (1,095) | - | - | ||||
| The Spinners and | |||||||||
| Wednesday Warriors of | |||||||||
| Wigton Rugby Club | - | 355 | (355) | - | - | ||||
| 4,609 | 4,600 | (3,978) | (2,400) | 2,831 | |||||
| Total funds | 289,529 | 50,882 | (61,099) | - | 279,312 |
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SAMARITANS CARLISLE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (CONTINUED)
16FUNDS (continued)
Designated funds
Lift maintenance and repair - The trustees have established this designated fund to cover unforeseen repairs and maintenance costs for the branch lift, following incurring significant repairs expenditure during this financial year.
Branch refurbishment - The trustees have designated this fund to cover the refurbishment project the branch is to undertake in the next financial year. The trustees are looking to utilise some of the additional unrestricted funding received during the financial year, towards improvements and upgrades to the branch and to ensure the branch is equipped for the service changes Samaritans Central Office are looking to implement as part of the strategy going forward. The trustees are also looking at improvements to the shop, in order to look to increase the funding the branch receives from this.
Restricted funds
PCC Cumbria Property Fund - This funding was received to support an increase in volunteers and to cover costs of training and one to one mentoring and supervision. The training of new volunteers is delivered by the branch training team who are all volunteers and no actual costs were incurred on this project. The funding was to cover the notional/ lost opportunity costs. A transfer for the full funding amount of £2,400 has been reflected between restricted and unrestricted funds.
Equipment donated by Samaritans Central Office - During the year Samaritans Central Office donated equipment to the branch, to be utilised to provide our services to the public. The cost of this equipment was recognised within restricted donations. The total cost of this equipment was below our asset capitalisation limit, therefore all funds were expensed within the year.
Fundraising Banner - During the year the branch undertook a fundraising campaign, to raise awareness of our services and support and to raise funds required for our branch. During this campaign, Carlisle Civic Centre allowed us to use their electronic advertising banner and donated the cost of the charge for this banner.
The Spinners and Wednesday Warriors of Wigton Rugby Club - They provided a donation to the branch to go towards the costs of purchasing headsets for the new listening volunteers of the branch. Funds were all fully spent during the year.
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SAMARITANS CARLISLE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (CONTINUED)
16FUNDS (continued)
| 16FUNDS (continued) | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Balance at | Balance at | ||||||||
| 1 April | 31 March | ||||||||
| 2020 | Income | Expenditure | Transfers | 2021 | |||||
| £ | £ | £ | £ | £ | |||||
| Unrestricted funds | |||||||||
| General funds | 284,550 | 28,030 | (27,645) | (15) | 284,920 | ||||
| Restricted funds | |||||||||
| Cumbria Community | |||||||||
| Foundation COVID 19 | |||||||||
| Fund | - | 6,544 | (3,566) | - | 2,978 | ||||
| National Lottery COVID | |||||||||
| Community Support Fund | - | 2,331 | (2,345) | 14 | - | ||||
| Pears DCMS 1 | - | 2,503 | (563) | (309) | 1,631 | ||||
| Pears DCMS 2 | - | 3,600 | (3,910) | 310 | - | ||||
| Total restricted | - | 14,978 | (10,384) | 15 | 4,609 | ||||
| Total funds | 284,550 | 43,008 | (38,029) | - | 289,529 |
The specific purposes for which the funds are to be applied are as follows:
Cumbria Community Foundation COVID 19 Fund - This grant was received as funding towards travelling costs for our volunteers and to fund the purchase of IT equipment to deliver virtual training. The grant was fully spent within the timescales and the balance shown on this fund represents the net book value of the IT equipment.
National Lottery COVID Community Support Fund - This grant was received as funding towards enhanced cleaning costs, for the purchase of a contactless payment device for fundraising and for brand promotional items.
Pears DCMS10030 - This grant was received from joint funding by the Pears Foundation and the Department of Digital, Culture, Media and Sport as part of the response to the impact of COVID-19. This was funding towards an extra listening station in the branch and the purchase of a new projector and screen. The equipment for the extra listening station will be put in place, once the branch has completed refurbishment and reorganisation plans in the next financial year. The grant was fully spent within the timescales and the balance shown on this fund represents the net book value of the equipment.
Pears DCMS10147 - This grant was received from joint funding by the Pears Foundation and the Department of Digital, Culture, Media and Sport as part of the response to the impact of COVID-19. This was funding towards the purchase of personal issue headsets.
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SAMARITANS CARLISLE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (CONTINUED)
17ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Unrestricted | |||||
|---|---|---|---|---|---|
| funds | Restricted | Total funds | |||
| General | funds | 2022 | |||
| £ | £ | £ | |||
| Tangible fixed assets | 190,641 | 2,831 | 193,472 | ||
| Net current assets | 85,840 | - | 85,840 | ||
| Total net assets | 276,481 | 2,831 | 279,312 | ||
| Unrestricted | |||||
| funds | Restricted | Total funds | |||
| General | funds | 2021 | |||
| £ | £ | £ | |||
| Tangible fixed assets | 195,307 | 4,609 | 199,916 | ||
| Net current assets | 89,613 | - | 89,613 | ||
| Total net assets | 284,920 | 4,609 | 289,529 |
18RELATED PARTY TRANSACTIONS
There were no related party transactions in the year.
19COVID-19
The impact of the COVID-19 pandemic continued throughout the financial year. The effect for the charity has been discussed and disclosed in a dedicated section of the trustees' annual report this year.
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