## **CHARITY REGISTRATION NUMBER: 1165227** ## **SAMARITANS CARLISLE** **ANNUAL REPORT AND FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 MARCH 2025** ## **SAMARITANS CARLISLE** ## **CONTENTS** ## **YEAR ENDED 31 MARCH 2025** |Trustees' report|2 to 6| |---|---| |Independent examiner's report|7| |Statement of financial activities|8 to 9| |Balance sheet|10| |Notes to the financial statements|11 to 20| **- 1 -** ## **SAMARITANS CARLISLE** ## **TRUSTEES' REPORT** ## **YEAR ENDED 31 MARCH 2025** The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2025. ## **OBJECTIVES AND ACTIVITIES** ## **Objects and aims** 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. ## **Public benefit** 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** Overall income for the year was £30,923 (2024: £33,245) and expenditure £38,342 (2024: £39,751), resulting in an overall deficit of funds of £7,419 (2024: £6,506). During the year 1 April 2024 to 31 March 2025: - The Carlisle branch benefited from the excellent work of about 78 volunteers. - Listening Volunteers spent over 5,940 hours of their time staffing our helpline. - Shift Leaders spent over 7,500 hours of their time, on call, supporting our Listening Volunteers. - Shop Volunteers spent over 2,600 hours of their time running our charity shop and providing 52% of our income. - This allowed us to answer and make 11,433 telephone calls from and to the users of our service. During the year, the branch ran 941 shifts, which means that, on average, each Listening Volunteer took about 6 calls when on duty. **- 2 -** ## **SAMARITANS CARLISLE** ## **TRUSTEES' REPORT (CONTINUED)** ## **YEAR ENDED 31 MARCH 2025** ## **FINANCIAL REVIEW** ## **Policy on reserves** 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 £73,714 at the end of the year. The reserves figure in the accounts would currently allow the charity to operate for 23 months. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Nature of governing document** 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. ## **Recruitment and appointment of trustees** 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 A Stewart, Mrs F Whelan and Ms A J Meeks were appointed trustees on 4 October 2024. Mr R G Currie, resigned as a trustee on 4 October 2024. ## **Arrangements for setting key management personnel remuneration** 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. **- 3 -** ## **SAMARITANS CARLISLE** ## **TRUSTEES' REPORT (CONTINUED)** ## **YEAR ENDED 31 MARCH 2025** ## **Organisational structure** 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. ## **Risk management** 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 **- 4 -** ## **SAMARITANS CARLISLE** ## **TRUSTEES' REPORT (CONTINUED)** ## **YEAR ENDED 31 MARCH 2025** ## **Trustees and officers** The trustees and officers serving during the year and since the year end were as follows: ## **Trustees** Mrs L Brown Mrs M Kirwan Mr R G Currie, (Treasurer) (resigned 4[th] October 2024) Mr P Lindsay Mrs F M Kaye-Krzeczkowsk Mr D P Kerry, (Director) Ms A J Meeks (Treasurer) (appointed 4[th] October 2024) Mrs A Stewart (appointed 4[th] October 2024) Mrs F Whelan (Secretary) (appointed 4[th] October 2024) ## **FINANCIAL INSTRUMENTS** ## **Objectives and policies** 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. ## **Cash flow risk** The charity’s activities expose it primarily to the financial risks of changes in interest rates. ## **Credit risk** 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. **- 5 -** ## **SAMARITANS CARLISLE** ## **TRUSTEES' REPORT (CONTINUED)** ## **YEAR ENDED 31 MARCH 2025** ## **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: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements and accounting estimates that are reasonable and prudent; - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and - 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 23[rd] June 2025 and signed on its behalf by: ......................................... Ms A J Meeks Treasurer **- 6 -** ## **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 2025 which are set out on pages 8 to 20. ## **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: 1. accounting records were not kept in respect of Samaritans Carlisle 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. ...................................... Mr J W A Cruickshank Independent Examiner James W A Cruickshank Business Services Limited Inglewood Wreay Syke, Wreay Carlisle CA4 0RL Date 22[nd] July 2025 **- 7 -** ## **SAMARITANS CARLISLE** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025** |**Note**
**Unrestricted**
**£**
**Restricted**
**£**
**31 March**
**2025**
**(Combined**
**figures)**
**Total**
**£**
**31 March**
**2024**
**(Combined**
**figures)**
**Total**
**£**|**Note**
**Unrestricted**
**£**
**Restricted**
**£**
**31 March**
**2025**
**(Combined**
**figures)**
**Total**
**£**
**31 March**
**2024**
**(Combined**
**figures)**
**Total**
**£**| |---|---| |**Income from:**|| |Donations and grants receivable
2|10,710
-
10,710
9,662| |Other trading activities
3|17,745
-
17,745
22,334| |Investment income
4|2,468
-
2,468
1,249| |Total income|30,923
-
30,923
33,245| |**Expenditure on:**|| |Raising funds
5|(4,032)
-
(4,032)
(4,771)| |Charitable activities
6|(34,310)
-
(34,310)
(34,980)| |Total expenditure|(38,342)
-
(38,342)
(39,751)| |Net movement in funds|(7,419)
-
(7,419)
(6,506)| |**Reconciliation of funds**|| |Total funds brought forward|255,599
-
255,599
262,105| |Total funds carried forward
16|248,180
-
248,180
255,599| **- 8 -** ## **SAMARITANS CARLISLE** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)** |**Note**
**Unrestricted**
**£**
**Restricted**
**£**
**31 March**
**2024**
**(Combined**
**figures)**
**Total funds**
**£**|**Note**
**Unrestricted**
**£**
**Restricted**
**£**
**31 March**
**2024**
**(Combined**
**figures)**
**Total funds**
**£**| |---|---| |**Income from:**|| |Donations and grants receivable
2|6,036
3,626
9,662| |Other trading activities
3|22,334
-
22,334| |Investment income
4|1,249
-
1,249| |Total income|29,619
3,626
33,245| |**Expenditure on:**|| |Raising funds
5|(4,771)
-
(4,771)| |Charitable activities
6|(30,301)
(4,679)
(34,980)| |Total expenditure|(35,072)
(4,679)
(39,751)| |Net movement in funds|(5,453)
(1,053)
(6,506)| |**Reconciliation of funds**|| |Total funds brought forward|261,052
1,053
262,105| |Total funds carried forward
16|255,599
-
255,599| All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 and 2023 are shown in note 16. **- 9 -** ## **SAMARITANS CARLISLE** ## **BALANCE SHEET AS AT 31 MARCH 2025** |**Note**
**2025**
**£**
**2024**
**£**|**Note**
**2025**
**£**
**2024**
**£**| |---|---| |**Fixed assets**|| |Tangible assets
13
177,267
181,448|| |**Current assets**|| |Debtors
14
3,359
5,044|| |Cash at bank and in hand
73,714
77,486|| |77,073
82,530|| |**Creditors: Amounts falling**
**due within oneyear**
15
(6,160)
(8,379)|| |**Net current assets**|70,913
74,151| |**Net assets**|248,180
255,599| |**Funds of the charity:**|| |**Restricted income funds**|| |Restricted funds
|-
-| |**Unrestricted income funds**|| |Unrestricted funds
248,180
255,599|| |**Total funds**
16|248,180
255,599| The financial statements on pages 8 to 27 were approved by the trustees, and authorised for issue on 23[rd] June 2025 and signed on their behalf by: ......................................... Ms A J Meeks Treasurer **- 10 -** ## **SAMARITANS CARLISLE** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## **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** Donations are recognised on a receivable basis when receipt is probable and the amount can be reliably measured. ## **Grants receivable** 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. **- 11 -** ## **SAMARITANS CARLISLE** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)** ## **1 ACCOUNTING POLICIES (continued)** ## **Investment income** 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. ## **Raising funds** Expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. ## **Charitable activities** 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. ## **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| **- 12 -** ## **SAMARITANS CARLISLE** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)** ## **1 ACCOUNTING POLICIES (continued)** **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** ## **Classification** 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. ## **Recognition and measurement** 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. ## **Impairment** 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. **- 13 -** ## **SAMARITANS CARLISLE** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## **2 INCOME FROM DONATIONS AND GRANTS RECEIVABLE** |**2**
**INCOME FROM DONATIONS AND GRANTS RECEIVABLE**|**2**
**INCOME FROM DONATIONS AND GRANTS RECEIVABLE**| |---|---| |**Unrestricted**|| |**General**
**£**
**Restricted**
**£**
**Total**
**2025**
**£**
**Total**
**2024**
**£**|| |Donations
10,710
-
10,710
6,036|| |Grants
-
-
-
3,626|| |10,710
-
10,710
9,662|| |**3**
**INCOME FROM OTHER TRADING ACTIVITIES**|| ||**Unrestricted**| ||**General**
**Total**
**2025**
**Total**
**2024**| ||**£**
**£**
**£**| |Trading income;|| |Shop income|16,322
16,322
18,813| |Events income;|| |Fundraising events|1,423
1,423
3,521| ||17,745
17,745
22,334| |**4**
**INVESTMENT INCOME**|| ||**Unrestricted**| ||**General**
**Total**
**2025**
**Total**
**2024**| ||**£**
**£**
**£**| |Interest receivable and similar income;|| |Bank interest receivable|2,468
2,468
1,249| ||2,468
2,468
1,249| **- 14 -** ## **SAMARITANS CARLISLE** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)** ## **5 EXPENDITURE ON RAISING FUNDS** ## **Costs of trading activities** ## **Unrestricted** ||**Unrestricted**| |---|---| ||**General**
**Total**
**2025**
**Total**
**2024**| ||**£**
**£**
**£**| |Fundraising and trading costs:|| |Fundraising expenses|537
537
211| |
Shopcosts|3,495
3,495
4,560| ||4,032
4,032
4,771| **- 15 -** ## **SAMARITANS CARLISLE** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)** ## **6 EXPENDITURE ON CHARITABLE ACTIVITIES** ||**Unrestricted**| |---|---| ||**General**
**£**
**Restricted**
**£**
**Total**
**2025**
**£**
**Total**
**2024**
**£**
7,048
-
7,048
7,751
7,853
-
7,853
7,344
-
-
-
119
740
-
740
1,432
20
-
20
356
172
-
172
407
1,540
-
1,540
2,604
261
-
261
63
11,578
-
11,578
9,007
21
-
21
11
4,570
-
4,570
5,579
157
-
157
8
350
-
350
300
34,310
-
34,310
34,980
**Activity**
**undertaken**
**directly**
**£**
**Activity**
**support costs**
**£**
**2025**
**£**
**2024**
**£**
33,960
350
34,310
34,980| |Centre overheads|| |Centre
maintenance|| |Project
management -
general|| |Telephone|| |Office expenses|| |Copier lease|| |Branch
contribution to
Samaritans Central
Charity|| |Bank charges|| |Volunteer
expenses|| |Promotion and
outreach|| |Depreciation|| |Training costs|| |Governance costs|| ||| ||| ||| |Centre|| £34,310 (2024 - £30,301) of the above expenditure was attributable to unrestricted and £- (2024 - £4,679) to restricted. **- 16 -** ## **SAMARITANS CARLISLE** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)** ## **7 ANALYSIS OF GOVERNANCE AND SUPPORT COSTS** **Support costs allocated to charitable activities** ||**Governance**
**Total**
**Total**| |---|---| ||**costs**
**2025**
**2024**| ||**£**
**£**
**£**| |Examination of the financial statements|350
350
300| ## **8 NET INCOMING/OUTGOING RESOURCES** Net outgoing resources for the year include: |**8 NET INCOMING/OUTGOING RESOURCES**
Net outgoing resources for the year include:||| |---|---|---| ||**2025**|**2024**| ||**£**|**£**| |Operating leases - plant and machinery|172|407| |Depreciation of fixed assets|4,570|5,579| ## **9 TRUSTEES REMUNERATION AND EXPENSES** During the year the charity made the following transactions with trustees: Travel, office expenses, and centre overheads of £3,770 were reimbursed to three trustees (2024: travel, office expenses, fundraising expenses and centre overheads of £846 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. ## **10 STAFF COSTS** The average head count of employees during the period was Nil (2023: Nil). No employee received emoluments of more than £60,000 during the year ## **11 INDEPENDENT EXAMINER'S REMUNERATION** |**11**
**INDEPENDENT EXAMINER'S REMUNERATION**|| |---|---| ||**2025**
**2024**| ||**£**
**£**| |Examination of the financial statements|350
300| ||| **-17-** ## **SAMARITANS CARLISLE** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)** ## **12 TAXATION** The charity is a registered charity and is therefore exempt from taxation ## **13 TANGIBLE FIXED ASSETS** |**13**
**TANGIBLE FIXED ASSETS**||||| |---|---|---|---|---| |||**Fixtures,**||| ||**Freehold**|**Fittings and**|**Computer**|| ||**Property**|**Equipment**|**Equipment**|**Total**| ||**£**|**£**|**£**|**£**| |**Cost**||||| |At 1 April 2024|216,968|779|6,014|223,761| |Additions duringtheyear||389||389| |At 31 March 2025|216,968|1,168|6,014|224,150| |**Depreciation**||||| |At 1 April 2024|35,520|779|6,014|42,313| |Charge for theyear|4,440|130|-|4,570| |At 31 March 2025|39,960|909|6,014|46,883| |**Net book value**||||| |At 31 March 2025|177,008|259|-|177,267| |At 31 March 2024|181,448|-|-|181,448| ## **14 DEBTORS** |**14**
**DEBTORS**||| |---|---|---| ||**2025**|
**2024**| ||**£**|**£**| |Prepayments and accrued income||3,359
5,044| ## **15 CREDITORS: amounts falling due within one year** |**15**
**CREDITORS: amounts falling due within one year**|| |---|---| ||**2025**
**2024**| ||**£**
**£**| |Trade creditors|2,196
2,465| |Accruals|3,964
5,914| ||6,160
8,379| **- 18 -** ## **SAMARITANS CARLISLE** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)** ## **16 FUNDS** |**16**
**FUNDS**|| |---|---| ||**Balance at 1**
**April 2024**
**Income**
**Expenditure**
**Balance at 31**
**March 2025**| ||
**£**
**£**

**£**
**£**| |**Unrestricted funds**|| |General|| |General funds|252,599
30,923
(38,342)
245,180| |Designated|| |Lift maintenance and repair|3,000
-
-
3,000| ||3,000
-
-
3,000| |**Total unrestricted funds**|255,599
30,923
(38,342)
248,180| |**Restricted funds**|| ||-
-
-
-| |**Total funds**|255,599
30,923
(38,342)
248,180| ## **Designated funds** Lift maintenance and repair - The trustees established this designated fund to cover unforeseen repairs and maintenance costs for the branch lift, following incurring significant repairs expenditure during the financial year ended 31 March 2022. ## **Restricted funds** There were no restricted funds during the year. **- 19 -** ## **SAMARITANS CARLISLE** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)** ## **16 FUNDS (continued)** |**16**
**FUNDS (continued)**|| |---|---| ||**Balance at 1**
**April 2023**
**Income**
**Expenditure**
**Balance at 31**
**March 2024**| ||
**£**
**£**

**£**
**£**| |**Unrestricted funds**|| |General funds|258,052
29,619
(35,072)
252,599| |Designated Lift maintenance and|3,000
-
-
3,000| |
repair|| |**Total unrestricted funds**|261,052
29,619
(35,072)
255,599| |**Restricted funds**|| |Cumbria Community Foundation|566
-
(566)
-| |
COVID 19 Fund|| |Pears DCMS 1|487
-
(487)
-| |Cumbria Community Foundation|-
3,626
(3,626)
-| ||1,053
3,626
(4,679)
-| |**Total funds**|262,105
33,245
(39,751)
255,599| ## **Designated funds** Lift maintenance and repair - The trustees established this designated fund to cover unforeseen repairs and maintenance costs for the branch lift, following incurring significant repairs expenditure during the financial year ended 31 March 2022. ## **Restricted funds** Cumbria Community Foundation donated £3,626 on the 3 August 2023 to be used as funding for volunteers’ expenses. This was entirely utilised in the year. ## **17 ANALYSIS OF NET ASSETS BETWEEN FUNDS** ||**Unrestricted**||| |---|---|---|---| ||**funds**|**Restricted**|**Total funds**| ||**General**|**funds**|**2025**| ||**£**|**£**|**£**| |Tangible fixed assets|177,267|-|177,267| |Net current assets|70,913|-|70,913| |Total net assets|248,180|-|248,180| ## **18 RELATED PARTY TRANSACTIONS** There were no related party transactions in the year **- 20 -**